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   "value": "<div class=\"t m0 h42 ff6 fsa fc0 sc0 ls0 ws0 gs7\">Sezione 1 <span class=\"ff9\">- Dichiarazione di conformit\u00e0 ai principi contabili </span></div><div class=\"t m0 h11 ff9 fsa fc0 sc0 ls0 ws0 gs8\">internazionali </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws118 gs9\">Il presente bilancio consolidato, in applicazione del D.Lgs. n. 38 del 28 febbraio 2005, \u00e8 r<span class=\"_ _2\"></span>edatto </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws230 gsa\">secondo i principi contabili internazionali IAS/IFRS emanati dall\u2019International Accounting </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2cb gsb\">Standards Boar<span class=\"_ _2\"></span>d (IASB) e le relative interpretazioni dell\u2019International Financial Reporting </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1a2 gsc\">Interpretations Committee (IFRIC) omologati dalla Commissione Eur<span class=\"_ _2\"></span>opea, come stabilito dal </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsd\">Regolamento Comunitario n. 1606 del 19 luglio 2002.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf9 gse\">Per l\u2019interpretazione e l\u2019applicazione dei principi contabili internazionali si \u00e8 fatto riferimento (i) al </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf\">quadro <span class=\"_ _4\"></span>sistematico <span class=\"_ _7d\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _7d\"></span>preparazione <span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>presentazione <span class=\"_ _4\"></span>del <span class=\"_ _7d\"></span>bilancio <span class=\"_ _7d\"></span>(\u201cConceptual <span class=\"_ _3\"></span>Framework\u201d) <span class=\"_ _7d\"></span>e </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws20 gs10\">(ii) alle Implementation Guidance, Basis for Conclusions ed eventuali altri documenti predisposti </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs11\">dallo IASB o dall\u2019IFRIC, seppur non omologati dalla Commissione Europea.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs12\">I <span class=\"_ _8\"></span>principi <span class=\"_ _8\"></span>contabili <span class=\"_ _8\"></span>applicati <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>redazione <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>presente <span class=\"_ _b\"></span>bilancio <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>quelli <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>vigore <span class=\"_ _b\"></span>al <span class=\"_ _8\"></span>31 </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs13\">dicembre 2025 (inclusi i documenti interpr<span class=\"_ _2\"></span>etativi denominati SIC e IFRIC).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs14\">Si <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>inoltre <span class=\"_ _b\"></span>considerate, <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>quanto <span class=\"_ _b\"></span>applicabili, <span class=\"_ _8\"></span>le <span class=\"_ _b\"></span>comunicazioni <span class=\"_ _b\"></span>degli <span class=\"_ _8\"></span>Or<span class=\"_ _2\"></span>gani <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>Vigilanza </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws105 gs15\">(Banca d\u2019Italia, BCE, EBA, Consob ed ESMA) e i documenti interpretativi sull\u2019applicazione degli </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws57 gs16\">IAS/IFRS predisposti dall\u2019Or<span class=\"_ _2\"></span>ganismo Italiano di Contabilit\u00e0 (OIC) e dall\u2019Associazione Bancaria </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws202 gs17\">Italiana (ABI), con cui sono state fornite raccomandazioni sull\u2019informativa da riportare nella </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs18\">relazione finanziaria, <span class=\"_ _2\"></span>su taluni aspetti di maggior rilevanza in ambito <span class=\"_ _2\"></span>contabile, sul trattamento </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsa1 gs19\">contabile di particolari operazioni, sulle incertezze del contesto macroeconomico, sugli impatti </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs1a\">correlati ai rischi climatici.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1b\">Ai fini della redazione della pr<span class=\"_ _2\"></span>esente relazione fi</div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1c\">nanziaria si segnalano, in particolare, gli ultimi </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws218 gs1d\">richiami di attenzione forniti da ESMA con comunicazione del 14 ottobre 2025 intitolata </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs1e\">\u201cEuropean Common Enfor<span class=\"_ _2\"></span>cement Priorities for 2025 corporate reporting\u201d.</div>",
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   "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 Il bilancio bancario: schemi e regole di compilazione del 22  dicembre  2005  e  successivi aggiornamenti, emanata dalla Banca d\u2019Italia nell\u2019esercizio dei poteri stabiliti  dal  citato  D.  Lgs.  n.  38/2005  (di  seguito  anche Circolare n. 262). 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. Al riguardo di precisa che per l\u2019esercizio di riferimento, cos\u00ec come per il precedente esercizio, non  sono  state  effettuate  deroghe  all\u2019applicazione  dei  principi  contabili  IAS/IFRS.  In aggiunta, qualora le informazioni richieste dai principi contabili internazionali e dalle disposizioni contenute  nella  citata  Circolare  262  fossero  ritenute  non  sufficienti  a  dare  una rappresentazione  veritiera  e  corretta,  nella  nota  integrativa  sarebbero  fornite  informazioni complementari necessarie allo scopo. Gli importi degli schemi di bilancio e i dati riportati nella Nota Integrativa sono espressi \u2013 se non diversamente indicato \u2013 in migliaia di Euro. Il bilancio consolidato \u00e8 redatto con intento di chiarezza e rappresenta in modo veritiero e  corretto  la  situazione  patrimoniale,  finanziaria  e  il  risultato  economico  dell\u2019esercizio  di Banco  Desio  e  delle  societ\u00e0  controllate,  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. 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. Modifiche ai saldi comparativi dei prospetti di stato patrimoniale e di conto economico consolidati Con riferimento allo stato patrimoniale e al conto economico consolidati si segnala che i saldi comparativi riferiti al 31 dicembre 2024 sono stati interessati dalla riesposizione di alcune voci dell\u2019attivo, del passivo e del conto economico, rispetto a quanto originariamente pubblicato. Ci\u00f2 si \u00e8 reso necessario per riflettere le rettifiche retrospettive che sono emerse ad esito del completamento del processo di allocazione del costo dell\u2019aggregazione del ramo d\u2019azienda di Banca Popolare di Puglia e Basilicata, che per l\u2019esercizio 2024 era stato determinato in via provvisoria. Per ulteriori dettagli sulle citate modifiche, nonch\u00e9 per alcune note illustrative utili a consentire un  corretto  raffronto  degli  schemi  di  bilancio  comparativi,  si  rimanda  all\u2019informativa contenuta nella successiva Sezione 5 - Altri Aspetti, Altri aspetti rilevanti ai fini delle politiche contabili di Gruppo, Comparabilit\u00e0 degli schemi del bilancio consolidato. Politiche contabili rilevanti ed incertezze sull\u2019utilizzo di stime nella predisposizione del  bilancio consolidato 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. 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 dei conflitti  bellici (in particolare in Europa e in Medio Oriente), alle tensioni geopolitiche, all\u2019inasprimento  delle politiche commerciali (con l\u2019applicazione di dazi) e, non da ultimo, alla gestione dei livelli  attesi dell\u2019inflazione che rimane una variabile significativa per gli effetti che potrebbe avere sulle  decisioni di politica monetaria.  Le  crisi  geopolitiche  influenzano  profondamente  le  dinamiche  internazionali,  generando  instabilit\u00e0 economica e politica e spingendo la comunit\u00e0 internazionale ad adottare misure  sanzionatorie per esercitare pressione sugli Stati coinvolti. Queste misure incidono su settori  chiave come il commercio e la finanza, imponendo restrizioni che spaziano dall'embargo di  determinati prodotti o tecnologie al congelamento dei fondi. 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. 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 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 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 regolatori e standard setter, 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 Banco Desio \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  Parte  E  -  Informazioni  sui  rischi  e  sulle  relative  politiche  di  copertura  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. Per  gli  aggiornamenti  introdotti  nella  misurazione  delle  perdite  attese  sulle  esposizioni non deteriorate si fa rinvio a quanto illustrato nella Parte E -  Informazioni  sui  rischi  e  sulle relative politiche di copertura. 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. 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 annuale 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. Per l\u2019informativa qualitativa e quantitativa sulla modalit\u00e0 di esecuzione del test di impairment  si  fa  rinvio  a  quanto  contenuto  nelle  successive  sezioni  Partecipazioni  -  voce  70  e  Attivit\u00e0  immateriali - voce 100 contenute nella Parte B - Informazioni sullo stato patrimoniale. 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 perdita civilistica, di una perdita fiscale ai fini IRES e di un valore della produzione netto  negativo  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 Attivit\u00e0 fiscali -  Voce 110, contenuta nella Parte B - Informazioni sullo stato patrimoniale consolidato della  presente Nota integrativa. 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 Banco Desio 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 Parte A.4 - Informativa sul fair value. 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 Fondi per rischi e oneri - Voce 100  contenuta nella  Parte B  -  Informazioni sullo  stato patrimoniale  consolidato  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. 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 Trattamento di fine rapporto del personale - Voce  90 contenuto nella  Parte  B - Informazioni sullo  stato  patrimoniale consolidato della presente  Nota integrativa. Determinazione del processo di Purchase Price Allocation (PPA) Il  processo  di  PPA  seguito  per  la  contabilizzazione  delle  operazioni  di  aggregazione  richiede che la differenza tra il costo dell\u2019aggregazione ed il patrimonio netto contabile sia  attribuito agli adeguamenti di fair value delle attivit\u00e0 nette identificabili acquisite. L\u2019eventuale  eccedenza  residua  del  costo  dell\u2019aggregazione  \u00e8  iscritta  come  avviamento  (goodwill);  diversamente,  il  minor  costo  dell\u2019aggregazione  \u00e8  rilevato  a  conto  economico  come  ricavo  (badwill). Tenuto conto della complessit\u00e0 del processo di PPA, che richiede di considerare tutte  le informazioni disponibili riferite a fatti e circostanze esistenti alla data dell\u2019aggregazione,  il principio contabile IFRS 3 concede un periodo di misurazione di un anno per il suo  completamento. Tale processo implica, per definizione, elementi di stima complessi e soggettivi: la ricognizione  dei suddetti elementi informativi, l\u2019utilizzo di tecniche di valutazione, la selezione di assunzioni  ed input non osservabili ai fini della misurazione del fair value delle attivit\u00e0 nette identificabili  acquisite  richiedono,  infatti, un  significativo giudizio, influenzando in  tal modo il  valore del  goodwill/badwill risultante dall\u2019aggregazione. Per ulteriori  dettagli  si fa rinvio a quanto rappresentato  nella  Parte G - Operazioni di  aggregazione riguardanti imprese o rami d\u2019azienda della presente Nota integrativa. Dichiarazione di continuit\u00e0 aziendale Con riferimento a quanto richiesto da Banca d\u2019Italia, Consob e Isvap nel Documento Congiunto  n. 4 del 3 marzo 2010, il bilancio consolidato al 31 dicembre 2025 \u00e8 stato predisposto nel  presupposto della continuit\u00e0 aziendale. A tal proposito gli Amministratori ritengono che non siano emersi rischi ed incertezze tali da far  sorgere dubbi riguardo alla continuit\u00e0 aziendale, giudicando che il Gruppo abbia la ragionevole  aspettativa di poter continuare ad operare in un futuro prevedibile. Ai fini dell\u2019espressione del suddetto giudizio, gli Amministratori hanno peraltro valutato gli  effetti conseguenti alle incertezze correlate allo scenario macroeconomico di riferimento,  tenuto conto delle tensioni geopolitiche in atto, che ragionevolmente potrebbero comportare  ricadute negative sui futuri risultati aziendali. L\u2019entit\u00e0 di tali effetti \u00e8 tuttavia ritenuta tale da non  indurre incertezze sul punto della continuit\u00e0 aziendale, anche in considerazione della solidit\u00e0,  attuale e prospettica, nella struttura patrimoniale e finanziaria del Gruppo.  Per l\u2019informativa sui rischi e sui relativi presidi si fa rinvio alla successiva Parte E - Informazioni  sui rischi e sulle relative politiche di copertura, nonch\u00e9 a quanto illustrato nella Relazione sulla  gestione.",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-674": {
   "value": "Sezione 2 <span class=\"ff9\">- Principi generali di r<span class=\"_ _2\"></span>edazione </span>Il bilancio consolidato \u00e8 costituito dallo Stato patrimoniale, dal Conto economico, dal Prospetto della redditivit\u00e0 complessiva, dal Pr<span class=\"_ _2\"></span>ospetto delle variazioni del patrimonio netto, dal Rendiconto finanziario e dalla Nota <span class=\"_ _b\"></span>Integrativa ed \u00e8 <span class=\"_ _b\"></span>inoltre corredato dalla Relazione degli Amministratori sull\u2019andamento della gestione.<span class=\"_ _567\"> </span>Per <span class=\"_ _1f\"> </span>la <span class=\"_ _1f\"> </span>predisposizione <span class=\"_ _1f\"> </span>del <span class=\"_ _1f\"> </span>bilancio <span class=\"_ _1f\"> </span>consolidato <span class=\"_ _1f\"> </span>sono <span class=\"_ _1f\"> </span>state <span class=\"_ _1f\"> </span>applicate <span class=\"_ _1f\"> </span>le <span class=\"_ _1f\"> </span>disposizioni pubblicate <span class=\"_ _24\"></span><span class=\"ws56\">dalla <span class=\"_ _24\"></span>Banca <span class=\"_ _24\"></span>d\u2019Italia <span class=\"_ _24\"></span>con <span class=\"_ _24\"></span>la <span class=\"_ _24\"></span>Circolare <span class=\"_ _24\"></span>n. <span class=\"_ _24\"></span>262 <span class=\"_ _24\"></span>Il <span class=\"_ _24\"></span>bilancio <span class=\"_ _24\"></span>bancario: <span class=\"_ _24\"></span>schemi <span class=\"_ _24\"></span>e <span class=\"_ _24\"></span>regole <span class=\"_ _24\"></span>di </span>compilazione <span class=\"_ _24\"></span><span class=\"ws106\">del <span class=\"_ _1d\"></span>22 <span class=\"_ _24\"> </span>dicembre <span class=\"_ _24\"> </span>2005 <span class=\"_ _24\"> </span>e <span class=\"_ _24\"> </span>successivi <span class=\"_ _24\"></span>aggiornamenti, <span class=\"_ _24\"></span>emanata <span class=\"_ _24\"></span>dalla <span class=\"_ _24\"></span>Banca <span class=\"_ _1d\"></span>d\u2019Italia </span>nell\u2019esercizio <span class=\"_ _24\"></span>dei <span class=\"_ _24\"></span><span class=\"ws0\">poteri <span class=\"_ _24\"></span>stabiliti <span class=\"_ _24\"> </span>dal <span class=\"_ _24\"> </span>citato <span class=\"_ _24\"> </span>D. <span class=\"_ _24\"> </span>Lgs. <span class=\"_ _24\"> </span>n. <span class=\"_ _24\"> </span>38/2005 <span class=\"_ _24\"> </span>(di <span class=\"_ _24\"> </span>seguito <span class=\"_ _1\"> </span>anche <span class=\"_ _24\"></span>Circolare <span class=\"_ _24\"></span>n. </span>262).<span class=\"_ _567\"> </span>I <span class=\"_ _1d\"></span>principi <span class=\"_ _1d\"></span>contabili <span class=\"_ _1d\"></span>adottati <span class=\"_ _24\"></span>per <span class=\"_ _1d\"></span>la <span class=\"_ _1d\"></span>predisposizione <span class=\"_ _1d\"></span>del <span class=\"_ _24\"></span>bilancio, <span class=\"_ _1d\"></span>con <span class=\"_ _1d\"></span>riferimento <span class=\"_ _1d\"></span>alle <span class=\"_ _1d\"></span>fasi di <span class=\"_ _1d\"></span><span class=\"ff8 ws0\">classificazione, <span class=\"_ _24\"> </span>iscrizione, <span class=\"_ _24\"></span>valutazione <span class=\"_ _1d\"></span>e <span class=\"_ _24\"></span>cancellazione <span class=\"_ _1d\"></span>delle <span class=\"_ _24\"> </span>attivit\u00e0 <span class=\"_ _24\"></span>e <span class=\"_ _1d\"></span>passivit\u00e0 <span class=\"_ _24\"> </span>finanziarie, </span>cos\u00ec <span class=\"_ _1d\"></span>come <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>modalit\u00e0 <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>riconoscimento dei <span class=\"_ _b\"></span>ricavi <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>dei costi, <span class=\"_ _b\"></span>non <span class=\"_ _b\"></span>si <span class=\"_ _8\"></span>discostano da <span class=\"_ _b\"></span>quelli utilizzati <span class=\"ff7\">per la predisposizione del bilancio dell\u2019esercizio precedente.<span class=\"_ _567\"> </span></span>Al riguardo di <span class=\"_ _b\"></span>precisa che per <span class=\"_ _b\"></span>l\u2019esercizio di riferimento, <span class=\"_ _b\"></span>cos\u00ec come <span class=\"_ _b\"></span>per il precedente <span class=\"_ _b\"></span>esercizio, non <span class=\"_ _258\"> </span>sono <span class=\"_ _7c\"> </span>state <span class=\"_ _258\"> </span>effettuate <span class=\"_ _258\"> </span>deroghe <span class=\"_ _258\"> </span>all\u2019applicazione <span class=\"_ _7c\"> </span>dei <span class=\"_ _258\"> </span>principi <span class=\"_ _258\"> </span>contabili <span class=\"_ _258\"> </span>IAS/IFRS. <span class=\"_ _7c\"> </span>In aggiunta, <span class=\"ff8\">qualora <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>informazioni <span class=\"_ _3\"></span>richieste <span class=\"_ _7d\"></span>dai <span class=\"_ _3\"></span>principi <span class=\"_ _3\"></span>contabili <span class=\"_ _3\"></span>internazionali <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>dalle <span class=\"_ _3\"></span>disposizioni </span>contenute <span class=\"_ _19c\"> </span>nella <span class=\"_ _bd\"> </span>citata <span class=\"_ _bd\"> </span>Circolare <span class=\"_ _19c\"> </span>262 <span class=\"_ _bd\"> </span>fossero <span class=\"_ _bd\"> </span>ritenute <span class=\"_ _bd\"> </span>non <span class=\"_ _19c\"> </span>sufficienti <span class=\"_ _bd\"> </span>a <span class=\"_ _bd\"> </span>dare <span class=\"_ _19c\"> </span>una rappresentazione <span class=\"_ _9\"> </span>veritiera <span class=\"_ _1\"> </span><span class=\"ff7 wscb\">e <span class=\"_ _9\"> </span>corretta, <span class=\"_ _9\"> </span>nella <span class=\"_ _1\"> </span>nota <span class=\"_ _9\"> </span>integrativa <span class=\"_ _1\"> </span>sarebbero <span class=\"_ _9\"> </span>fornite <span class=\"_ _9\"> </span>informazioni </span>complementari necessarie allo <span class=\"ws0\">scopo.<span class=\"_ _567\"> </span></span>Gli importi degli schemi di bilancio e i dati riportati nella Nota Integrativa sono espressi \u2013 se <span class=\"ws0\">non diversamente indicato \u2013 in migliaia di Euro. </span>Il <span class=\"_ _8\"></span>bilancio <span class=\"_ _8\"></span>consolidato <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _b\"></span>redatto <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>intento <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>chiarezza <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>rappresenta <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>modo <span class=\"_ _b\"></span>veritiero e <span class=\"_ _38\"> </span><span class=\"ff8 ws0\">corretto  la <span class=\"_ _9\"> </span>situazione  patrimoniale, <span class=\"_ _9\"> </span>finanziaria  e <span class=\"_ _9\"> </span>il  risultato <span class=\"_ _38\"> </span>economico  dell\u2019esercizio <span class=\"_ _9\"> </span>di </span>Banco  <span class=\"ff7 ws17b\">Desio <span class=\"_ _9\"> </span>e <span class=\"_ _2b1\"> </span>delle <span class=\"_ _38\"> </span>societ\u00e0 <span class=\"_ _2b1\"> </span>controllate, <span class=\"_ _38\"> </span>nella <span class=\"_ _2b1\"> </span>prospettiva <span class=\"_ _38\"> </span>della <span class=\"_ _2b1\"> </span>continuit\u00e0 <span class=\"_ _38\"> </span>aziendale, </span>rispettando <span class=\"_ _b\"></span><span class=\"ws185\">il <span class=\"_ _8\"></span>principio <span class=\"_ _b\"></span>della <span class=\"_ _8\"></span>rilevazione <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>competenza <span class=\"_ _8\"></span>economica <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>privilegiando, <span class=\"_ _b\"></span>nella </span>rilevazione <span class=\"_ _1\"> </span>e <span class=\"_ _9\"> </span><span class=\"ws0\">rappresentazione <span class=\"_ _1\"> </span>dei <span class=\"_ _9\"> </span>fatti <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>gestione, <span class=\"_ _1\"> </span>il <span class=\"_ _9\"> </span>principio <span class=\"_ _1\"> </span>della <span class=\"_ _9\"> </span>sostanza <span class=\"_ _1\"> </span>economica </span>sulla forma.<span class=\"_ _567\"> </span>Le <span class=\"_ _b\"></span>situazioni <span class=\"_ _8\"></span>contabili <span class=\"_ _8\"></span>individuali <span class=\"_ _b\"></span>utilizzate <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>la <span class=\"_ _b\"></span>preparazione <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>questo <span class=\"_ _8\"></span>bilancio <span class=\"_ _b\"></span>sono <span class=\"_ _8\"></span>quelle predisposte<span class=\"ls4b ws2cc\"> </span>dalle<span class=\"ls4b ws2cc\"> </span>societ\u00e0 <span class=\"_ _7d\"></span>controllate<span class=\"ls4b ws2cc\"> </span>alla<span class=\"ls4b ws2cc\"> </span>medesima <span class=\"_ _4\"></span>data <span class=\"_ _3\"></span>di<span class=\"ls4c ws2cc\"> </span>riferimento <span class=\"_ _7d\"></span>e <span class=\"_ _7d\"></span>al<span class=\"_ _b\"></span>l\u2019occorrenza<span class=\"_ _2\"></span><span class=\"ls4b ws2cc\"> <span class=\"ls0 ws0\">rettificate </span></span>ove necessario per adeguarle ai principi IAS/IFRS adottati dalla Capogruppo.<span class=\"_ _567\"> </span>Modifiche <span class=\"_ _3\"></span>a<span class=\"_ _1d\"></span><span class=\"ws2ce\">i <span class=\"_ _a\"></span>s<span class=\"_ _8\"></span><span class=\"ws2cd\">aldi <span class=\"_ _a\"></span>c<span class=\"_ _1d\"></span>omparativi <span class=\"_ _3\"></span>d<span class=\"_ _1d\"></span><span class=\"ws2ce\">ei <span class=\"_ _a\"></span>pr<span class=\"ws2cd\">ospetti <span class=\"_ _3\"></span>d<span class=\"_ _8\"></span><span class=\"ws2ce\">i <span class=\"_ _a\"></span>s<span class=\"_ _1d\"></span>tato <span class=\"_ _a\"></span>p<span class=\"_ _8\"></span>atrimoniale <span class=\"_ _a\"></span>e<span class=\"_ _8\"></span> <span class=\"_ _a\"></span>d<span class=\"_ _1d\"></span>i <span class=\"_ _a\"></span>c<span class=\"_ _8\"></span>onto <span class=\"_ _a\"></span>economico </span></span></span></span></span><span class=\"ws2ce\"><span class=\"ws2cd\"><span class=\"ws2ce\"><span class=\"ws2cd\"><span class=\"ws2ce\"></span></span></span></span></span><span class=\"ws2ce\"><span class=\"ws2cd\"><span class=\"ws2ce\"><span class=\"ws2cd\"><span class=\"ws2ce\"></span></span></span></span></span><span class=\"ws2ce\"><span class=\"ws2cd\"><span class=\"ws2ce\"><span class=\"ws2cd\"><span class=\"ws2ce\"></span></span></span></span></span>consolidati<span class=\"_ _567\"> </span>Con riferimento allo stato patrimoniale e al conto economico consolidati si segnala che i saldi comparativi riferiti al 31 dicembre 2024 sono stati inter<span class=\"_ _2\"></span>essati dalla riesposizione di alcune voci dell\u2019attivo, <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>passivo <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>del <span class=\"_ _b\"></span>conto <span class=\"_ _b\"></span>economico, <span class=\"_ _b\"></span>rispetto <span class=\"_ _b\"></span>a <span class=\"_ _8\"></span>quanto originariamente <span class=\"_ _8\"></span>pubblicato. Ci\u00f2 <span class=\"_ _8\"></span>si <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _8\"></span>reso <span class=\"_ _b\"></span>necessario <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>rifletter<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>rettifiche <span class=\"_ _b\"></span>retr<span class=\"_ _2\"></span>ospettive <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>sono <span class=\"_ _b\"></span>emerse <span class=\"_ _8\"></span>ad <span class=\"_ _8\"></span>esito <span class=\"_ _b\"></span>del completamento del processo di allocazione del costo dell\u2019aggr<span class=\"_ _2\"></span>egazione del ramo d\u2019azienda di Banca Popolare di Puglia e Basilicata, che per l\u2019eser<span class=\"_ _2\"></span>cizio 2024 era stato determinato in via provvisoria.<span class=\"_ _567\"> </span>Per <span class=\"_ _2\"></span>ulteriori dettagli <span class=\"_ _2\"></span>sulle citate <span class=\"_ _2\"></span>modifiche, <span class=\"_ _2\"></span>nonch\u00e9 per <span class=\"_ _2\"></span>alcune note <span class=\"_ _2\"></span>illustrative <span class=\"_ _2\"></span>utili a <span class=\"_ _2\"></span>consentire un <span class=\"_ _258\"> </span>corretto <span class=\"_ _1f\"> </span>raffronto <span class=\"_ _258\"> </span>degli <span class=\"_ _258\"> </span>schemi <span class=\"_ _1f\"> </span>di <span class=\"_ _258\"> </span>bilancio <span class=\"_ _258\"> </span>comparativi, <span class=\"_ _1f\"> </span>si <span class=\"_ _258\"> </span>rimanda <span class=\"_ _258\"> </span>all\u2019informativa contenuta <span class=\"_ _b\"></span><span class=\"ff8\">nella <span class=\"_ _b\"></span>successiva <span class=\"_ _b\"></span>Sezione <span class=\"_ _b\"></span>5 <span class=\"_ _b\"></span><span class=\"ff6f\">-</span> <span class=\"_ _b\"></span>Altri <span class=\"_ _b\"></span>Aspetti, <span class=\"_ _8\"></span>Altri aspetti <span class=\"_ _b\"></span>rilevanti <span class=\"_ _b\"></span>ai <span class=\"_ _8\"></span>fini delle <span class=\"_ _b\"></span>politiche </span>contabili <span class=\"ff7\">di Gruppo, Comparabilit\u00e0 degli schemi del bilancio consolidato.<span class=\"_ _567\"> </span></span>Politiche contabili rilevanti ed incertezze sull\u2019utilizzo di stime nella predisposizione del<span class=\"_ _567\"> </span> bilancio consolidato<span class=\"_ _567\"> </span>La redazione del bilancio richiede anche il ricorso a stime e ad assunzioni che possono<span class=\"_ _567\"> </span> determinare <span class=\"_ _a\"></span>significativi ef<span class=\"_ _2\"></span>fetti sui <span class=\"_ _a\"></span>valori iscritti <span class=\"_ _2\"></span>nello <span class=\"_ _2\"></span>stato <span class=\"_ _2\"></span>patrimoniale e <span class=\"_ _a\"></span>nel conto <span class=\"_ _2\"></span>economico,<span class=\"_ _567\"> </span> nonch\u00e9 sull\u2019informativa di bilancio.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019impiego di tali stime implica l\u2019utilizzo delle informazioni disponibili e l\u2019adozione di valutazioni<span class=\"_ _567\"> </span> soggettive,<span class=\"ls4d ws2cf\"> </span>fondate  anche  sull\u2019esperienza<span class=\"ls4d ws2cf\"> </span>storica,  ai  fini della<span class=\"ls4d ws2cf\"> </span>formulazione <span class=\"_ _9\"> </span>di<span class=\"ls4d ws2cf\"> </span>assunzioni<span class=\"_ _567\"> </span> ragionevoli<span class=\"ls4e ws2d0\"> </span>per <span class=\"_ _1\"> </span>la <span class=\"_ _1\"> </span>rilevazione <span class=\"_ _9\"> </span>dei <span class=\"_ _1\"> </span>fatti<span class=\"ls4e ws2d0\"> </span>di<span class=\"ls4e ws2d0\"> </span>gestione.<span class=\"ls4e ws2d0\"> </span>Per <span class=\"_ _1\"> </span>loro<span class=\"ls4e ws2d0\"> </span>natura, <span class=\"_ _1\"> </span>non <span class=\"_ _1\"> </span>\u00e8 <span class=\"_ _1\"> </span>quindi<span class=\"ls4e ws2d0\"> </span>possibile<span class=\"_ _567\"> </span> escludere<span class=\"_ _2\"></span><span class=\"ls4f ws18c\"> <span class=\"ls0 ws0\">che <span class=\"_ _1d\"></span>le <span class=\"_ _1d\"></span>ipotesi <span class=\"_ _1d\"></span>assunte, <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>quanto <span class=\"_ _8\"></span>ragionevoli,<span class=\"_ _b\"></span></span> <span class=\"ls0 ws0\">possano <span class=\"_ _8\"></span>non <span class=\"_ _1d\"></span>trovare<span class=\"_ _2\"></span><span class=\"ls50 ws18c\"> <span class=\"ls0 ws0\">conferma <span class=\"_ _1d\"></span>nei<span class=\"_ _567\"> </span></span></span></span></span><span class=\"ls4f ws18c\"><span class=\"ls0 ws0\"><span class=\"ls50 ws18c\"><span class=\"ls0 ws0\"> </span></span></span></span>futuri scenari in cui il Gruppo si trover\u00e0 ad operar<span class=\"_ _2\"></span>e.<span class=\"_ _567\"> </span> I risultati che si consuntiveranno in futuro potr<span class=\"_ _2\"></span>ebbero pertanto differir<span class=\"_ _2\"></span>e dalle stime effettuate<span class=\"_ _567\"> </span> ai <span class=\"_ _1d\"></span>fini della<span class=\"ls51 ws2d1\"> </span>redazione<span class=\"_ _2\"></span><span class=\"ls51 ws2d1\"> <span class=\"ls0 ws0\">della</span><span class=\"ls52\"> <span class=\"ls0 ws0\">situazione <span class=\"_ _1d\"></span>patrimoniale <span class=\"_ _1d\"></span>ed <span class=\"_ _1d\"></span>economica <span class=\"_ _1d\"></span>alla</span> <span class=\"ls0 ws0\">data <span class=\"_ _1d\"></span>di</span></span> <span class=\"ls0 ws0\">riferimento <span class=\"_ _1d\"></span>e<span class=\"_ _567\"> </span></span></span><span class=\"ls51 ws2d1\"><span class=\"ls0 ws0\"> </span></span>potrebber<span class=\"_ _2\"></span>o<span class=\"ls53 ws2d2\"> </span>conseguentemente <span class=\"_ _7d\"></span>rendersi<span class=\"ls54 ws2d2\"> </span>necessarie <span class=\"_ _4\"></span>rettifiche<span class=\"ws2d2\"> ad <span class=\"_ _a\"></span><span class=\"ws0\">oggi <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>prevedibili<span class=\"ls53 ws2d2\"> </span>n\u00e9 <span class=\"_ _3\"></span>stimabili<span class=\"_ _567\"> </span></span></span><span class=\"ws2d2\"><span class=\"ws0\"> </span></span>rispetto al valore contabile delle attivit\u00e0 e delle passivit\u00e0 iscritte nello stato patrimoniale.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>ra i principali fattori di incertezza che potrebbero incider<span class=\"_ _2\"></span>e sugli scenari futuri in cui il<span class=\"_ _567\"> </span> Gruppo Banco Desio si trover\u00e0 ad operar<span class=\"_ _2\"></span>e non devono essere sottovalutati gli effetti negativi<span class=\"_ _567\"> </span> sull\u2019economia <span class=\"_ _3\"></span>globale <span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>italiana <span class=\"_ _3\"></span>direttamente <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>indirettamente <span class=\"_ _3\"></span>collegati <span class=\"_ _3\"></span>al <span class=\"_ _a\"></span>perdurar<span class=\"_ _2\"></span>e <span class=\"_ _3\"></span>dei <span class=\"_ _a\"></span>conflitti<span class=\"_ _567\"> </span> bellici (in particolare in Eur<span class=\"_ _2\"></span>opa e in Medio Oriente), alle tensioni geopolitiche, all\u2019inasprimento<span class=\"_ _567\"> </span> delle politiche commerciali (con l\u2019applicazione di dazi) e, non da ultimo, alla gestione dei livelli<span class=\"_ _567\"> </span> attesi <span class=\"_ _a\"></span>dell\u2019inflazione <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>rimane <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>variabile <span class=\"_ _2\"></span>significativa <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>gli <span class=\"_ _a\"></span>effetti <span class=\"_ _3\"></span>che <span class=\"_ _2\"></span>potrebbe <span class=\"_ _3\"></span>avere <span class=\"_ _3\"></span>sulle<span class=\"_ _567\"> </span> decisioni di politica monetaria.<span class=\"_ _567\"> </span> Le <span class=\"_ _30\"> </span>crisi <span class=\"_ _30\"> </span>geopolitiche <span class=\"_ _77\"> </span>influenzano <span class=\"_ _30\"> </span>profondamente <span class=\"_ _30\"> </span>le <span class=\"_ _30\"> </span>dinamiche <span class=\"_ _30\"> </span>internazionali, <span class=\"_ _77\"> </span>generando<span class=\"_ _567\"> </span> instabilit\u00e0 economica e politica e spingendo la comunit\u00e0 internazionale ad adottare misur<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span> sanzionatorie per esercitar<span class=\"_ _2\"></span>e pressione sugli Stati coinvolti. Queste misure incidono su settori<span class=\"_ _567\"> </span> chiave <span class=\"_ _1d\"></span>come <span class=\"_ _1d\"></span>il <span class=\"_ _24\"></span>commercio <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>la <span class=\"_ _24\"></span>finanza, <span class=\"_ _1d\"></span>imponendo <span class=\"_ _1d\"></span>restrizioni <span class=\"_ _1d\"></span>che <span class=\"_ _24\"></span>spaziano <span class=\"_ _1d\"></span>dall'embargo <span class=\"_ _1d\"></span>di<span class=\"_ _567\"> </span> determinati prodotti o tecnologie al congelamento dei fondi. Questi elementi, unitamente alla<span class=\"_ _567\"> </span> sempre maggior<span class=\"_ _2\"></span>e consapevolezza del rischio climatico a livello internazionale, rappresentano i<span class=\"_ _567\"> </span> principali elementi di incertezza per gli scenari futuri.<span class=\"_ _567\"> </span>Al riguardo, viene di seguito fornita un\u2019illustrazione dell\u2019attivit\u00e0 di accertamento del rischio di<span class=\"_ _567\"> </span> sostenibilit\u00e0 <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>quindi <span class=\"_ _a\"></span>dei <span class=\"_ _a\"></span>processi <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>stima <span class=\"_ _a\"></span>che, <span class=\"_ _a\"></span>pi\u00f9 <span class=\"_ _a\"></span>in <span class=\"_ _2\"></span>generale, <span class=\"_ _3\"></span>richiedono <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>ricorso <span class=\"_ _2\"></span>a <span class=\"_ _3\"></span>significativi<span class=\"_ _567\"> </span> elementi di giudizio nella selezione di ipotesi ed assunzioni sottostanti e le conseguenti<span class=\"_ _567\"> </span> soluzioni applicative adottate dal Gruppo, allineandole all\u2019evoluzione del contesto tempo per<span class=\"_ _567\"> </span> tempo riscontrata, consapevole del proprio ruolo nel fornir<span class=\"_ _2\"></span>e il necessario supporto ai propri<span class=\"_ _567\"> </span> stakeholder<span class=\"_ _3\"></span>, persone e imprese, nell\u2019attuale contesto caratterizzato da rilevanti fattori di<span class=\"_ _567\"> </span> incertezza e volatilit\u00e0.<span class=\"_ _567\"> </span>Determinazione delle perdite attese sulle esposizioni creditizie iscritte nell\u2019attivo patrimoniale<span class=\"_ _567\"> </span>Relativamente alla valutazione, si ricorda che il principio IFRS 9 Strumenti Finanziari richiede<span class=\"_ _567\"> </span> espressamente che un\u2019entit\u00e0 pr<span class=\"_ _2\"></span>oceda alla stima delle perdite attese su crediti pr<span class=\"_ _2\"></span>endendo<span class=\"_ _567\"> </span> in considerazione tutte le informazioni correnti e futur<span class=\"_ _2\"></span>e disponibili ritenute ragionevoli e<span class=\"_ _567\"> </span> dimostrabili (reasonable and supportable).<span class=\"_ _567\"> </span>Le autorit\u00e0 regolamentari e di vigilanza eur<span class=\"_ _2\"></span>opee e gli standard setter che si sono espresse<span class=\"_ _567\"> </span> sull\u2019argomento <span class=\"_ _1d\"></span>sono <span class=\"_ _1d\"></span>state <span class=\"_ _24\"></span>concordi <span class=\"_ _1d\"></span>nel <span class=\"_ _1d\"></span>suggerire <span class=\"_ _1d\"></span>estrema <span class=\"_ _1d\"></span>cautela <span class=\"_ _24\"></span>nel <span class=\"_ _1d\"></span>modificare <span class=\"_ _1d\"></span>gli <span class=\"_ _24\"></span>scenari<span class=\"_ _567\"> </span> valutativi, a partire dalla fase di pi\u00f9 acuta incertezza nel 2020.<span class=\"_ _567\"> </span> In <span class=\"_ _24\"> </span>considerazione <span class=\"_ _24\"> </span>del <span class=\"_ _1\"> </span>perdurar<span class=\"_ _2\"></span>e <span class=\"_ _24\"> </span>delle <span class=\"_ _1\"> </span>motivazioni <span class=\"_ _24\"> </span>sottostanti, <span class=\"_ _24\"> </span>restano <span class=\"_ _24\"> </span>quindi <span class=\"_ _24\"> </span>confermate <span class=\"_ _1\"> </span>le<span class=\"_ _567\"> </span> scelte <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>suo <span class=\"_ _8\"></span>tempo <span class=\"_ _8\"></span>individuate <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>predisposizione <span class=\"_ _8\"></span>delle <span class=\"_ _b\"></span>relazioni <span class=\"_ _8\"></span>finanziarie <span class=\"_ _b\"></span>che, <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>luce<span class=\"_ _567\"> </span> dell\u2019andamento del contesto macroeconomico di riferimento, sono state tempo per tempo<span class=\"_ _567\"> </span>ogget<span class=\"ws2d7\">to </span>d<span class=\"ws2d8\">i </span>cal<span class=\"ws2d7\">ibrazione e </span>af<span class=\"ws2d8\">finamento <span class=\"_ _2\"></span>i<span class=\"_ _b\"></span>n ragione del<span class=\"ws0\">l<span class=\"ws2d7\">\u2019evoluzione <span class=\"_ _2\"></span>d<span class=\"_ _b\"></span>el quadr<span class=\"_ _2\"></span>o macr<span class=\"ws0\">oeconomico </span></span></span></span>generale e di settore.<span class=\"_ _567\"> </span>Il Gruppo ha analizzato gli aspetti di valutazione in allineamento alle indicazioni dei diversi regolatori <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>standard <span class=\"_ _2\"></span>sette<span class=\"ls5c\">r</span>, <span class=\"_ _2\"></span>mirando <span class=\"_ _2\"></span>al <span class=\"_ _a\"></span>raggiungimento di <span class=\"_ _a\"></span>un <span class=\"_ _2\"></span>equilibrio <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>l\u2019esigenza <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>evitare ipotesi eccessivamente procicliche nei modelli utilizzati per la stima delle per<span class=\"_ _2\"></span>dite attese su crediti e la necessit\u00e0 di assicurar<span class=\"_ _2\"></span>e che i rischi correlati al contesto macroeconomico cui Banco Desio \u00e8 (o sar\u00e0) esposto, si riflettano adeguatamente nelle valutazioni contabili e prudenziali.<span class=\"_ _567\"> </span>Pertanto, tenuto conto degli elementi di incertezza e di cambiamento macroeconomico ancora presenti nell\u2019attuale contesto di mer<span class=\"_ _2\"></span>cato, il Gruppo ha ritenuto opportuno aggiornare le <span class=\"_ _2\"></span>previsioni <span class=\"_ _2\"></span>macroeconomiche <span class=\"_ _2\"></span>utilizzate per <span class=\"_ _a\"></span>la stima <span class=\"_ _2\"></span>delle per<span class=\"_ _2\"></span>dite <span class=\"_ _2\"></span>attese al <span class=\"_ _2\"></span>fine <span class=\"_ _2\"></span>di includer<span class=\"_ _2\"></span>e gli elementi di cambiamento macroeconomico attuali e pr<span class=\"_ _2\"></span>ospettici forniti dai provider specializzati. In relazione ai persistenti elementi di incertezza negli scenari macr<span class=\"_ _2\"></span>oeconomici gi\u00e0 richiamati e coerentemente con le attese dei r<span class=\"_ _2\"></span>egulators, nonch\u00e9 con l\u2019approccio di massima attenzione applicato nel monitoraggio andamentale delle esposizioni gi\u00e0 adottato nei precedenti eser<span class=\"_ _2\"></span>cizi, la Banca ha ritenuto opportuno continuare ad adottar<span class=\"_ _2\"></span>e un approccio di prudenza nella valutazione degli impatti di pi\u00f9 lungo periodo in relazione anche ai nuovi fattori di rischio emer<span class=\"_ _2\"></span>genti, definendo aggiustamenti post modello.<span class=\"_ _567\"> </span>Le principali caratteristiche del modello di determinazione della perdita attesa, degli scenari macroeconomici ivi incorporati e degli interventi di management overlay<span class=\"_ _3\"></span>, in cui risultano gi\u00e0 considerati <span class=\"_ _7c\"> </span>gli <span class=\"_ _7c\"> </span>effetti <span class=\"_ _258\"> </span>del <span class=\"_ _7c\"> </span>cambiamento <span class=\"_ _258\"> </span>climatico, <span class=\"_ _7c\"> </span>sono <span class=\"_ _7c\"> </span>pi\u00f9 <span class=\"_ _258\"> </span>nel <span class=\"_ _7c\"> </span>dettaglio <span class=\"_ _7c\"> </span>descritti <span class=\"_ _258\"> </span>nella successiva <span class=\"_ _9\"> </span><span class=\"ws0\">Parte <span class=\"_ _9\"> </span>E <span class=\"_ _9\"> </span><span class=\"ff70\">-</span> <span class=\"_ _9\"> </span>Informazioni <span class=\"_ _9\"> </span>sui <span class=\"_ _9\"> </span>rischi <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>sulle <span class=\"_ _38\"> </span>relative <span class=\"_ _9\"> </span>politiche <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>copertura <span class=\"_ _9\"> </span>cui <span class=\"_ _9\"> </span>si <span class=\"_ _9\"> </span>fa </span>rimando.<span class=\"_ _567\"> </span>Anche <span class=\"_ _24\"></span>la <span class=\"_ _1d\"></span>determinazione <span class=\"_ _24\"> </span>delle <span class=\"_ _24\"> </span>perdite <span class=\"_ _24\"> </span>attese <span class=\"_ _24\"></span>sul <span class=\"_ _24\"></span>portafoglio <span class=\"_ _24\"></span>crediti <span class=\"_ _24\"></span>deteriorato <span class=\"_ _1d\"></span>(stage 3) <span class=\"_ _1\"> </span><span class=\"ff8 ws0\">implica <span class=\"_ _1\"> </span>significativi <span class=\"_ _1\"> </span>elementi <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>giudizio, <span class=\"_ _1\"> </span>con <span class=\"_ _1\"> </span>particolare <span class=\"_ _9\"> </span>riferimento <span class=\"_ _24\"> </span>alla <span class=\"_ _1\"> </span>stima <span class=\"_ _1\"> </span>dei <span class=\"_ _9\"> </span>flussi </span>ritenuti <span class=\"_ _30\"> </span><span class=\"ff7 ws1a2\">recuperabili <span class=\"_ _2b1\"> </span>e <span class=\"_ _30\"> </span>della <span class=\"_ _30\"> </span>relativa <span class=\"_ _2b1\"> </span>tempistica  di <span class=\"_ _2b1\"> </span>recupero. <span class=\"_ _30\"> </span>Nel <span class=\"_ _30\"> </span>corso <span class=\"_ _2b1\"> </span>del <span class=\"_ _30\"> </span>periodo <span class=\"_ _30\"> </span>di </span>riferimento <span class=\"_ _1\"> </span>si <span class=\"_ _1\"> </span>\u00e8 <span class=\"_ _1\"> </span><span class=\"ff8 ws0\">agito <span class=\"_ _8\"></span>con <span class=\"_ _1d\"></span>gli <span class=\"_ _1d\"></span>opportuni <span class=\"_ _8\"></span>interventi <span class=\"_ _1d\"></span>al <span class=\"_ _1d\"></span>fine <span class=\"_ _1\"> </span>di <span class=\"_ _8\"></span>poter <span class=\"_ _1d\"></span>adeguatamente <span class=\"_ _8\"></span>gestire <span class=\"_ _1d\"></span>il </span>contesto <span class=\"_ _24\"> </span>contingente  legato <span class=\"_ _258\"> </span>al <span class=\"_ _1f\"> </span>contesto <span class=\"_ _1f\"> </span>macroeconomico <span class=\"_ _258\"> </span>ed <span class=\"_ _1f\"> </span>assicurare <span class=\"_ _1f\"> </span>comunque <span class=\"_ _258\"> </span>la corretta <span class=\"_ _2e\"> </span>classificazione <span class=\"_ _30\"> </span>e <span class=\"_ _30\"> </span>valutazione <span class=\"_ _19c\"> </span>di <span class=\"_ _2e\"> </span>recuperabilit\u00e0 <span class=\"_ _19c\"> </span>delle <span class=\"_ _2e\"> </span>esposizioni <span class=\"_ _19c\"> </span>classificate <span class=\"_ _30\"> </span>a deteriorato <span class=\"_ _7c\"> </span>con <span class=\"_ _258\"> </span>conseguente <span class=\"_ _1\"> </span>riflesso <span class=\"_ _1\"> </span>sul <span class=\"_ _1\"> </span>costo <span class=\"_ _1\"> </span>del <span class=\"_ _24\"> </span>credito <span class=\"_ _1\"> </span>deteriorato <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>periodo, <span class=\"_ _1\"> </span>tenuto conto <span class=\"_ _b\"></span>delle <span class=\"_ _8\"></span>cessioni <span class=\"_ _b\"></span>nel <span class=\"_ _8\"></span>frattempo <span class=\"_ _b\"></span><span class=\"ff7 ws9f\">intervenute <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>delle <span class=\"_ _8\"></span>possibili <span class=\"_ _b\"></span>future <span class=\"_ _8\"></span>opportunit\u00e0 <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>derisking </span>in linea con la propria NPLs strategy. Per <span class=\"_ _9\"> </span>gli <span class=\"_ _9\"> </span>aggiornamenti <span class=\"_ _1\"> </span>introdotti <span class=\"_ _9\"> </span>nella <span class=\"_ _9\"> </span>misurazione <span class=\"_ _9\"> </span>delle <span class=\"_ _9\"> </span>perdite <span class=\"_ _9\"> </span>attese <span class=\"_ _1\"> </span>sulle <span class=\"_ _9\"> </span>esposizioni non <span class=\"_ _24\"></span><span class=\"ff8 ws0\">deteriorate <span class=\"_ _24\"></span>si <span class=\"_ _24\"></span>fa <span class=\"_ _24\"></span>rinvio <span class=\"_ _24\"></span>a <span class=\"_ _24\"></span>quanto <span class=\"_ _24\"></span>illustrato <span class=\"_ _24\"></span>nella <span class=\"_ _24\"></span>Parte <span class=\"_ _24\"></span>E <span class=\"_ _24\"></span><span class=\"ff70\">-</span> <span class=\"_ _24\"> </span>Informazioni <span class=\"_ _24\"> </span>sui <span class=\"_ _24\"> </span>rischi <span class=\"_ _24\"> </span>e <span class=\"_ _24\"> </span>sulle </span>relative <span class=\"ff7\">politiche di copertura.<span class=\"_ _567\"> </span></span>Impairment test delle attivit\u00e0 immateriali a vita indefinita (avviamenti) e delle partecipazioni<span class=\"_ _567\"> </span>Ai sensi dello IAS 36 Riduzione di valore delle attivit\u00e0, tutte le attivit\u00e0 immateriali a vita utile<span class=\"_ _567\"> </span> indefinita, cos\u00ec <span class=\"_ _9\"> </span>come <span class=\"_ _1\"> </span>le <span class=\"_ _9\"> </span>partecipazioni, <span class=\"_ _1\"> </span>devono <span class=\"_ _9\"> </span>essere<span class=\"_ _2\"></span><span class=\"ls55 ws2d3\"> <span class=\"ls0 ws0\">sottoposte</span><span class=\"ls56\"> <span class=\"_ _2\"></span><span class=\"ls0 ws0\">almeno <span class=\"_ _9\"> </span>annualmente <span class=\"_ _1\"> </span>al<span class=\"_ _567\"> </span></span></span></span><span class=\"ls55 ws2d3\"><span class=\"ls56\"><span class=\"ls0 ws0\"> </span></span></span>test <span class=\"_ _1d\"></span>di<span class=\"ls57 ws103\"> </span>impairment, <span class=\"_ _1d\"></span>al <span class=\"_ _1d\"></span>fine di<span class=\"ls58 ws103\"> </span>verificarne la <span class=\"_ _1d\"></span>recuperabilit\u00e0<span class=\"ls57 ws103\"> </span>del <span class=\"_ _8\"></span>valore.<span class=\"_ _2\"></span><span class=\"ls57 ws103\"> <span class=\"ls0 ws0\">In <span class=\"_ _8\"></span>aggiunta, <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>principio<span class=\"_ _567\"> </span></span></span><span class=\"ls57 ws103\"><span class=\"ls0 ws0\"> </span></span>stabilisce <span class=\"_ _2\"></span>che i <span class=\"_ _2\"></span>risultati del <span class=\"_ _2\"></span>test <span class=\"_ _2\"></span>annuale possano <span class=\"_ _2\"></span>essere <span class=\"_ _2\"></span>considerati validi <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>fini delle <span class=\"_ _2\"></span>successive<span class=\"_ _567\"> </span> valutazioni, purch\u00e9 sia considerata r<span class=\"_ _2\"></span>emota la probabilit\u00e0 che il valore r<span class=\"_ _2\"></span>ecuperabile delle attivit\u00e0<span class=\"_ _567\"> </span> immateriali <span class=\"_ _2\"></span>sia <span class=\"_ _a\"></span>inferiore <span class=\"_ _2\"></span>rispetto <span class=\"_ _2\"></span>al <span class=\"_ _a\"></span>valore <span class=\"_ _2\"></span>contabile. <span class=\"_ _2\"></span><span class=\"ls59\">T<span class=\"ls0\">ale <span class=\"_ _a\"></span>giudizio pu\u00f2 <span class=\"_ _a\"></span>basarsi <span class=\"_ _2\"></span>sull\u2019analisi <span class=\"_ _2\"></span>dei <span class=\"_ _a\"></span>fatti<span class=\"_ _567\"> </span></span></span><span class=\"ls59\"><span class=\"ls0\"> </span></span>intervenuti <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>circostanze modificatesi <span class=\"_ _b\"></span>successivamente <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>pi\u00f9 <span class=\"_ _b\"></span>recente <span class=\"_ _b\"></span>test <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>impairment<span class=\"_ _567\"> </span> annuale condotto.<span class=\"_ _567\"> </span>Per <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>predisposizione <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>presente documento <span class=\"_ _8\"></span>di bilancio, <span class=\"_ _8\"></span>In linea <span class=\"_ _8\"></span>con quanto <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>evisto <span class=\"_ _b\"></span>dallo<span class=\"_ _567\"> </span> IAS 36 Riduzione di valore delle attivit\u00e0 e dalla Policy d\u2019impairment, il Gruppo Banco Desio ha<span class=\"_ _567\"> </span> provveduto<span class=\"_ _2\"></span><span class=\"ls5a ws12\"> <span class=\"ls0 ws0\">all\u2019aggiornamento</span> <span class=\"ls0 ws0\">annuale <span class=\"_ _1d\"></span>delle</span> <span class=\"ls0 ws0\">previsioni<span class=\"_ _2\"></span><span class=\"ls5b ws12\"> <span class=\"ls0 ws0\">economico-finanziarie, con <span class=\"_ _8\"></span>proiezioni<span class=\"_ _567\"> </span></span></span></span></span><span class=\"ls5a ws12\"><span class=\"ls0 ws0\"><span class=\"ls5b ws12\"><span class=\"ls0 ws0\"> </span></span></span></span>su un orizzonte temporale esplicito di cinque anni.<span class=\"_ _567\"> </span>Conseguentemente sulla data di riferimento, le analisi valutative del test di impairment non<span class=\"_ _567\"> </span> sono state condotte mediante l\u2019utilizzo di un approccio multi-scenario in considerazione del<span class=\"_ _567\"> </span> fatto <span class=\"_ _2\"></span>che <span class=\"_ _a\"></span>le <span class=\"_ _2\"></span>previsioni <span class=\"_ _2\"></span>economico-finanziarie <span class=\"_ _a\"></span>considerate <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>basate <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>assunzioni <span class=\"_ _2\"></span>ragionevoli,<span class=\"_ _567\"> </span> ancorate al quadro macroeconomico generale e di settore che risul<span class=\"_ _b\"></span>ta ancora interessato dagli<span class=\"_ _567\"> </span> elementi di significativa incertezza in precedenza richiamati.<span class=\"_ _567\"> </span>Per <span class=\"_ _b\"></span>l\u2019informativa <span class=\"_ _b\"></span>qualitativa <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>quantitativa <span class=\"_ _b\"></span>sulla <span class=\"_ _b\"></span>modalit\u00e0 <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>esecuzione <span class=\"_ _8\"></span>del test <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>impairment<span class=\"_ _567\"> </span> si <span class=\"_ _1\"> </span>fa <span class=\"_ _1\"> </span>rinvio <span class=\"_ _1\"> </span>a <span class=\"_ _1\"> </span>quanto <span class=\"_ _1\"> </span>contenuto <span class=\"_ _1\"> </span>nelle <span class=\"_ _1\"> </span>successive <span class=\"_ _1\"> </span>sezioni <span class=\"_ _9\"> </span>Partecipazioni <span class=\"_ _24\"> </span><span class=\"ff70\">-</span> <span class=\"_ _1\"> </span>voce <span class=\"_ _1\"> </span>70 <span class=\"_ _1\"> </span>e <span class=\"_ _1\"> </span>Attivit\u00e0<span class=\"_ _567\"> </span> immateriali <span class=\"ff70\">-</span> voce 100 contenute nella Parte B <span class=\"ff70\">-</span> Informazioni sullo stato patrimoniale.<span class=\"_ _567\"> </span>Stima della recuperabilit\u00e0 delle attivit\u00e0 fiscali per imposte anticipate<span class=\"_ _567\"> </span>T<span class=\"ls0\">ra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>patrimoniali <span class=\"_ _a\"></span>sono altr<span class=\"_ _2\"></span>es\u00ec <span class=\"_ _2\"></span>presenti <span class=\"_ _a\"></span>significative <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>fiscali <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>imposte <span class=\"_ _2\"></span>anticipate<span class=\"_ _567\"> </span></span><span class=\"ls0\"> </span>(DT<span class=\"_ _3\"></span>A - Deferred <span class=\"ls5d\">T</span>ax Asset) principalmente derivanti da dif<span class=\"_ _2\"></span>ferenze temporanee tra la data di<span class=\"_ _567\"> </span> iscrizione <span class=\"_ _b\"></span>nel <span class=\"_ _b\"></span>conto <span class=\"_ _8\"></span>economico <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>determinati <span class=\"_ _8\"></span>costi <span class=\"_ _b\"></span>aziendali <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>la <span class=\"_ _b\"></span>data <span class=\"_ _b\"></span>nella <span class=\"_ _8\"></span>quale <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>medesimi<span class=\"_ _567\"> </span> costi potranno essere dedotti, nonch\u00e9 derivanti da per<span class=\"_ _2\"></span>dite fiscali riportabili a nuovo.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019iscrizione di tali attivit\u00e0 ed il successivo mantenimento in bilancio presuppone un giudizio di<span class=\"_ _567\"> </span> probabilit\u00e0 in merito al r<span class=\"_ _2\"></span>ecupero delle stesse, che dovr\u00e0 peraltro considerar<span class=\"_ _2\"></span>e le disposizioni<span class=\"_ _567\"> </span> normative fiscali vigenti alla data di redazione del bilancio.<span class=\"_ _567\"> </span>Nel <span class=\"ws0\">dettagl</span>io, le <span class=\"ws0\">att</span>ivit\u00e0 per imposte <span class=\"ws0\">ant</span>icipate <span class=\"ws2d5\">che <span class=\"ws2d6\">rispondono </span></span>ai <span class=\"ws0\">requisit</span>i <span class=\"ws0\">richiest<span class=\"ws2d5\">i </span>dal<span class=\"ws2d5\">la </span>Legge<span class=\"_ _567\"> </span></span>214/2011 <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>automaticamente <span class=\"_ _b\"></span>trasformabili <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>crediti <span class=\"_ _8\"></span>di imposta <span class=\"_ _8\"></span>nell\u2019ipotesi di <span class=\"_ _b\"></span>rilevazione<span class=\"_ _567\"> </span> di una perdita <span class=\"_ _b\"></span>civilistica, di una <span class=\"_ _b\"></span>perdita fiscale ai <span class=\"_ _b\"></span>fini IRES e <span class=\"_ _b\"></span>di un valore <span class=\"_ _b\"></span>della produzione netto<span class=\"_ _567\"> </span> negativo <span class=\"_ _24\"> </span>ai <span class=\"_ _1\"> </span>fini <span class=\"_ _1\"> </span>IRAP; <span class=\"_ _1\"> </span>il <span class=\"_ _1\"> </span>loro <span class=\"_ _24\"> </span>recupero <span class=\"_ _1\"> </span>\u00e8 <span class=\"_ _1\"> </span>quindi <span class=\"_ _1\"> </span>certo, <span class=\"_ _1\"> </span>in <span class=\"_ _24\"> </span>quanto <span class=\"_ _1\"> </span>prescinde <span class=\"_ _1\"> </span>dalla <span class=\"_ _1\"> </span>capacit\u00e0 <span class=\"_ _1\"> </span><span class=\"ff7\">di<span class=\"_ _567\"> </span></span><span class=\"ff7\"> </span>generare una redditivit\u00e0 futura.<span class=\"_ _567\"> </span>Per le <span class=\"_ _2\"></span>residue attivit\u00e0 <span class=\"_ _2\"></span>fiscali non <span class=\"_ _2\"></span>trasformabili in cr<span class=\"_ _2\"></span>editi di imposta <span class=\"_ _2\"></span>il giudizio <span class=\"_ _2\"></span>sulla probabilit\u00e0 <span class=\"_ _2\"></span>di<span class=\"_ _567\"> </span> recuper<span class=\"_ _2\"></span>o<span class=\"_ _567\"> </span> deve essere fondato su ragionevoli pr<span class=\"_ _2\"></span>evisioni reddituali desumibili dai piani strategici<span class=\"_ _567\"> </span> e <span class=\"_ _1d\"></span>previsionali<span class=\"ls69 ws2e4\"> </span>approvati,<span class=\"ls6a ws2e4\"> </span>tenuto <span class=\"_ _1d\"></span>anche <span class=\"_ _1d\"></span>conto <span class=\"_ _24\"></span>che <span class=\"_ _1d\"></span>ai <span class=\"_ _24\"> </span>fini IRES <span class=\"_ _1d\"></span>la <span class=\"_ _1d\"></span>normativa<span class=\"ls69 ws2e4\"> </span>fiscale prevede<span class=\"_ _2\"></span><span class=\"ls69 ws2e4\"> <span class=\"ls0 ws0\">la<span class=\"_ _567\"> </span></span></span><span class=\"ls69 ws2e4\"><span class=\"ls0 ws0\"> </span></span>riportabilit\u00e0<span class=\"ls6b ws2e5\"> </span>a <span class=\"_ _a\"></span>nuovo <span class=\"_ _a\"></span>delle<span class=\"ls6b ws2e5\"> </span>perdite<span class=\"ls6b ws2e5\"> </span>fiscali<span class=\"ls6c ws2e5\"> </span>senza <span class=\"_ _a\"></span>alcun <span class=\"_ _a\"></span>limite<span class=\"ls6b ws2e5\"> </span>temporale. <span class=\"_ _2\"></span><span class=\"ls59\">T<span class=\"ls0\">ale <span class=\"_ _a\"></span>giudizio<span class=\"ls6b ws2e5\"> </span>risulta<span class=\"ls6c ws2e5\"> <span class=\"_ _b\"></span></span>essere<span class=\"_ _567\"> </span></span></span><span class=\"ls59\"><span class=\"ls0\"> </span></span>un esercizio <span class=\"_ _b\"></span>complesso, <span class=\"_ _b\"></span>in particolar <span class=\"_ _b\"></span>modo <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>riferito <span class=\"_ _b\"></span>alle <span class=\"_ _b\"></span>D<span class=\"_ _b\"></span><span class=\"ls5c\">T</span>A <span class=\"_ _b\"></span>sulle <span class=\"_ _b\"></span>perdite fiscali <span class=\"_ _b\"></span>riportabili <span class=\"_ _b\"></span>a<span class=\"_ _567\"> </span> nuovo, la cui stessa esistenza potrebbe esser<span class=\"_ _2\"></span>e un indicatore del fatto di non disporre in futur<span class=\"_ _2\"></span>o<span class=\"_ _567\"> </span> di<span class=\"ls6d ws2e6\"> </span>redditi<span class=\"ls6d ws2e6\"> </span>imponibili<span class=\"ls6d ws2e6\"> </span>suf<span class=\"_ _2\"></span>ficienti<span class=\"ls6d ws2e6\"> </span>per <span class=\"_ _24\"></span>il <span class=\"_ _24\"></span>loro<span class=\"_ _2\"></span><span class=\"ls6d ws2e6\"> <span class=\"ls0 ws0\">recuper<span class=\"_ _2\"></span>o.<span class=\"ls6d ws2e6\"> </span>In <span class=\"_ _1d\"></span>base <span class=\"_ _24\"> </span>a <span class=\"_ _24\"> </span>quanto <span class=\"_ _24\"> </span>previsto<span class=\"_ _2\"></span><span class=\"ls6e ws2e6\"> <span class=\"ls0 ws0\">dal <span class=\"_ _24\"></span>principio<span class=\"_ _567\"> </span></span></span></span></span><span class=\"ls6d ws2e6\"><span class=\"ls0 ws0\"><span class=\"ls6e ws2e6\"><span class=\"ls0 ws0\"> </span></span></span></span>contabile IAS 12 Imposte sul reddito, il suddetto giudizio di r<span class=\"_ _2\"></span>ecuperabilit\u00e0 (c.d. probability test)<span class=\"_ _567\"> </span> richiede un\u2019attenta ricognizione di tutte le evidenze a supporto della probabilit\u00e0 di disporr<span class=\"_ _2\"></span>e in<span class=\"_ _567\"> </span> futuro di r<span class=\"_ _2\"></span>edditi imponibili sufficienti.<span class=\"_ _567\"> </span>Per tenere conto delle incertezze dello scenario macr<span class=\"_ _2\"></span>oeconomico e delle potenziali ripercussioni<span class=\"_ _567\"> </span> sul<span class=\"ws2e7\">la </span>st<span class=\"ws2e8\">ima <span class=\"ws2e7\">dei </span>flussi <span class=\"_ _2\"></span><span class=\"ws2e7\">fi<span class=\"_ _b\"></span>nanziari imponibil<span class=\"ws2e8\">i, <span class=\"_ _a\"></span>il<span class=\"_ _8\"></span><span class=\"ws2e7\"> <span class=\"_ _a\"></span>pr<span class=\"ws0\">obabil</span>ity <span class=\"_ _2\"></span>te<span class=\"_ _b\"></span><span class=\"ws2e8\">st \u00e8 stato condotto <span class=\"_ _a\"></span>co<span class=\"_ _8\"></span><span class=\"ws2e7\">n <span class=\"_ _2\"></span>la<span class=\"_ _b\"></span><span class=\"ws2e8\"> <span class=\"_ _2\"></span>medesima<span class=\"_ _567\"> </span></span></span></span></span></span></span></span><span class=\"ws2e8\"><span class=\"ws2e7\"><span class=\"ws2e8\"><span class=\"ws2e7\"><span class=\"ws2e8\"><span class=\"ws2e7\"><span class=\"ws2e8\"> </span></span></span></span></span></span></span>metodologia adottata per i due esercizi pr<span class=\"_ _2\"></span>ecedenti, considerando le previsioni dei futuri redditi<span class=\"_ _567\"> </span> imponibil<span class=\"ws91\">i </span>derivant<span class=\"ws91\">i </span>dal<span class=\"ws2d2\">le <span class=\"ws91\">medesime </span></span>pr<span class=\"ws91\">evisioni </span>andamental<span class=\"ws91\">i considerate anche ai fini del test d</span>i<span class=\"_ _567\"> </span> impairment delle attivit\u00e0 immateriali a vita utile indefinita (avviamenti) e delle partecipazioni.<span class=\"_ _567\"> </span><span class=\"ff6f\"> </span>Per <span class=\"ws0\">l\u2019informativa <span class=\"_ _9\"> </span>qualitativa <span class=\"_ _9\"> </span>sulla <span class=\"_ _1\"> </span>modalit\u00e0 <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span><span class=\"ws231\">verifica </span>della <span class=\"_ _9\"> </span>recuperabilit\u00e0 <span class=\"_ _9\"> </span>delle <span class=\"_ _9\"> </span>attivit\u00e0 <span class=\"_ _1\"> </span>per<span class=\"_ _567\"> </span></span><span class=\"ws0\"> </span>imposte <span class=\"ws0\">anticipate, <span class=\"_ _8\"></span></span>si fa <span class=\"ws2eb\">rinvio </span>a quanto contenuto <span class=\"ws0\">nella <span class=\"_ _8\"></span></span>successiva sezione <span class=\"ws0\">Attivit\u00e0 <span class=\"_ _8\"></span>fiscali <span class=\"_ _1d\"></span><span class=\"ff71\">-<span class=\"_ _567\"> </span></span></span><span class=\"ws0\"> </span>Voce 110, contenuta nella Parte B <span class=\"ff71\">-</span> Informazioni sullo stato patrimoniale consolidato della<span class=\"_ _567\"> </span> presente Nota integrativa.<span class=\"_ _567\"> </span>V<span class=\"_ _2\"></span>alorizzazione degli strumenti finanziari al fair value<span class=\"_ _567\"> </span>Ai <span class=\"_ _b\"></span>fini <span class=\"_ _b\"></span>della <span class=\"_ _8\"></span>presente informativa <span class=\"_ _8\"></span>finanziaria <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>oceduto <span class=\"_ _b\"></span>ad <span class=\"_ _8\"></span>aggiornare la <span class=\"_ _8\"></span>valutazione <span class=\"_ _b\"></span>degli<span class=\"_ _567\"> </span> strumenti<span class=\"ls6f ws2ec\"> </span>finanziari al <span class=\"_ _1d\"></span>fair <span class=\"_ _1d\"></span>value <span class=\"_ _24\"></span>sulla<span class=\"ls70 ws2ec\"> </span>base <span class=\"_ _8\"></span>delle<span class=\"ls6f ws2ec\"> </span>correnti<span class=\"ls6f ws2ec\"> </span>condizioni<span class=\"ls6f ws2ec\"> <span class=\"_ _2\"></span><span class=\"ls0 ws0\">di<span class=\"ls6f ws2ec\"> </span>mercato,<span class=\"_ _2\"></span><span class=\"ls6f ws2ec\"> <span class=\"ls0 ws0\">in <span class=\"_ _1d\"></span>linea</span> <span class=\"ls0 ws0\">con<span class=\"_ _567\"> </span></span></span></span></span><span class=\"ls6f ws2ec\"><span class=\"ls0 ws0\"><span class=\"ls6f ws2ec\"><span class=\"ls0 ws0\"> </span></span></span></span>quanto previsto dall\u2019IFRS 13 V<span class=\"_ _a\"></span>alutazione del fair value e dalla Policy di fair value di Gruppo.<span class=\"_ _567\"> </span>In particolare, per gli investimenti al fair value che derivano il lor<span class=\"_ _2\"></span>o valore direttamente, nel caso<span class=\"_ _567\"> </span> dei titoli quotati, o indirettamente, nel caso di investimenti convertibili o strettamente legati a<span class=\"_ _567\"> </span> strumenti <span class=\"_ _2\"></span>quotati/valutati <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>multipli di <span class=\"_ _a\"></span>mercato, <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>quotazioni <span class=\"_ _2\"></span>di mer<span class=\"_ _2\"></span>cato <span class=\"_ _2\"></span>(valutati <span class=\"_ _2\"></span>quindi con<span class=\"_ _567\"> </span> metodologie ascrivibili ai livelli di fair value 1 e 2), si \u00e8 proceduto ad aggiornar<span class=\"_ _2\"></span>e le valutazioni<span class=\"_ _567\"> </span> sulla base dei prezzi di borsa.<span class=\"_ _567\"> </span> \u00c8 <span class=\"_ _a\"></span>da <span class=\"_ _2\"></span>ritenersi <span class=\"_ _a\"></span>piuttosto <span class=\"_ _2\"></span>contenuto <span class=\"_ _a\"></span>l\u2019impiego <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>significativi <span class=\"_ _a\"></span>elementi <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>giudizio <span class=\"_ _2\"></span>nella <span class=\"_ _a\"></span>valutazione degli strumenti <span class=\"_ _2\"></span>finanziari in portafoglio <span class=\"_ _2\"></span>in considerazione del <span class=\"_ _2\"></span>fatto che Banco <span class=\"_ _2\"></span>Desio continua a mantenere un\u2019allocazione molto prudente, per cui il ricorso a modelli valutativi per la rilevazione del fair <span class=\"_ _b\"></span>value <span class=\"_ _b\"></span>degli <span class=\"_ _b\"></span>strumenti <span class=\"_ _b\"></span>finanziari <span class=\"_ _b\"></span>non <span class=\"_ _b\"></span>quotati <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>mercati att<span class=\"_ _b\"></span>ivi (livello <span class=\"_ _b\"></span>3), <span class=\"_ _b\"></span>sostanzialmente riconducibili a <span class=\"_ _b\"></span>quote <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>OICR di <span class=\"_ _b\"></span>fondi <span class=\"_ _b\"></span>chiusi, <span class=\"_ _b\"></span>riguarda una <span class=\"_ _b\"></span>limitata porzione <span class=\"_ _b\"></span>degli <span class=\"_ _b\"></span>investimenti detenuti. Con <span class=\"_ _b\"></span>particolare <span class=\"_ _b\"></span>riferimento <span class=\"_ _8\"></span>ai <span class=\"_ _b\"></span>fondi <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>investimento <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>tipo <span class=\"_ _b\"></span>chiuso <span class=\"_ _b\"></span>classificati <span class=\"_ _8\"></span>tra <span class=\"_ _b\"></span>gli <span class=\"_ _8\"></span>strumenti finanziari <span class=\"_ _a\"></span>obbligatoriamente <span class=\"_ _2\"></span>valutati <span class=\"_ _a\"></span>al <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _a\"></span>sono <span class=\"_ _2\"></span>stati <span class=\"_ _a\"></span>recepiti <span class=\"_ _a\"></span>gli <span class=\"_ _2\"></span>effetti <span class=\"_ _a\"></span>economici <span class=\"_ _2\"></span>negativi scaturiti dall\u2019aggiornamento della valutazione sulla base degli ultimi elementi informativi disponibili<span class=\"ls5e ws2dc\"> </span>(NA<span class=\"_ _2\"></span><span class=\"ls5f\">V<span class=\"ls0\">, <span class=\"_ _1d\"></span>business <span class=\"_ _1d\"></span>plan, <span class=\"_ _1d\"></span>ecc.) <span class=\"_ _1d\"></span>secondo <span class=\"_ _24\"></span>quanto <span class=\"_ _1d\"></span>previsto<span class=\"_ _2\"></span><span class=\"ls5e ws2dc\"> <span class=\"ls0 ws0\">dalla</span> <span class=\"ls0 ws0\">richiamata <span class=\"_ _1d\"></span>Policy</span> <span class=\"ls0 ws0\">di</span> <span class=\"ls0 ws0\">fair </span></span></span></span>value di Gruppo.<span class=\"_ _567\"> </span>Per <span class=\"ws0\">l\u2019informativa <span class=\"_ _b\"></span>qualitativa <span class=\"_ _b\"></span></span>e <span class=\"ws0\">quantitativa <span class=\"_ _b\"></span>sulla <span class=\"_ _b\"></span>modalit\u00e0 <span class=\"_ _8\"></span>di <span class=\"ws2de\">determinazione <span class=\"ws2df\">del </span></span></span>fair value si <span class=\"ws0\">fa </span>rinvio a quanto contenuto nella successiva Parte A.4 <span class=\"ff71\">-</span> Informativa sul fair value.<span class=\"_ _567\"> </span>Stima dei fondi per rischi e oneri<span class=\"_ _567\"> </span>La complessit\u00e0 delle situazioni ed operazioni societarie che sono alla base dei contenziosi in<span class=\"_ _567\"> </span> essere, unitamente alle pr<span class=\"_ _2\"></span>oblematiche interpretative riguardanti la legislazione applicabile,<span class=\"_ _567\"> </span> richiedono significativi <span class=\"_ _2\"></span>elementi di giudizio nella <span class=\"_ _2\"></span>stima delle passivit\u00e0 <span class=\"_ _2\"></span>che potranno emer<span class=\"_ _2\"></span>gere al<span class=\"_ _567\"> </span> momento <span class=\"_ _2\"></span>della <span class=\"_ _a\"></span>definizione <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>liti <span class=\"_ _2\"></span>pendenti. <span class=\"_ _2\"></span>Le <span class=\"_ _2\"></span>difficolt\u00e0 <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>valutazione <span class=\"_ _2\"></span>interessano <span class=\"_ _a\"></span>sia <span class=\"_ _2\"></span>l\u2019an <span class=\"_ _2\"></span>sia <span class=\"_ _2\"></span>il<span class=\"_ _567\"> </span> quantum nonch\u00e9 <span class=\"_ _2\"></span>i tempi di eventuale <span class=\"_ _2\"></span>manifestazione della passivit\u00e0 <span class=\"_ _2\"></span>e risultano particolarmente<span class=\"_ _567\"> </span> evidenti<span class=\"ls60 ws2e0\"> </span>qualora<span class=\"ls60 ws2e0\"> </span>il<span class=\"ls61 ws2e0\"> </span>procedimento<span class=\"ls60 ws2e0\"> </span>avviato<span class=\"ls60 ws2e0\"> </span>sia<span class=\"ls60 ws2e0\"> </span>nella<span class=\"ls60 ws2e0\"> </span>fase<span class=\"ls60 ws2e0\"> </span>iniziale<span class=\"ls60 ws2e0\"> </span>e/o<span class=\"ls60 ws2e0\"> </span>sia<span class=\"ls60 ws2e0\"> </span>in<span class=\"ls61 ws2e0\"> </span>corso<span class=\"ls60 ws2e0\"> </span>la<span class=\"ls60 ws2e0\"> </span>r<span class=\"_ _2\"></span>elativa<span class=\"ls60 ws2e0\"> </span>istruttoria.<span class=\"_ _567\"> </span>La peculiarit\u00e0 dell\u2019oggetto del contendere e la conseguente assenza di giurisprudenza riferita<span class=\"_ _567\"> </span> a vertenze paragonabili, nonch\u00e9 i diversi orientamenti espressi dagli or<span class=\"_ _2\"></span>gani giudicanti, sia<span class=\"_ _567\"> </span> ai vari livelli del procedimento contenzioso, sia da or<span class=\"_ _2\"></span>gani del medesimo livello a distanza di<span class=\"_ _567\"> </span> tempo, rendono dif<span class=\"_ _2\"></span>ficile la valutazione delle <span class=\"_ _b\"></span>passivit\u00e0 potenziali anche qualora siano disponibili<span class=\"_ _567\"> </span> le sentenze provvisorie emesse a seguito dei primi gradi di giudizio. L<span class=\"_ _3\"></span>\u2019esperienza storica<span class=\"_ _567\"> </span> dimostra che in diversi casi le decisioni assunte dai giudici nei primi gradi di giudizio sono state<span class=\"_ _567\"> </span> completamente sovvertite nei <span class=\"_ _b\"></span>giudizi di appello <span class=\"_ _b\"></span>o di cassazione <span class=\"_ _b\"></span>e ci\u00f2 sia <span class=\"_ _b\"></span>a favore che a <span class=\"_ _b\"></span>sfavore<span class=\"_ _567\"> </span> dei soggetti passivi.<span class=\"_ _567\"> </span>In<span class=\"ls62 ws14f\"> </span>tale<span class=\"ls62 ws2e1\"> </span>contesto<span class=\"ls62 ws14f\"> </span>la<span class=\"ls62 ws14f\"> </span>classificazione<span class=\"ws14f\"> </span>delle<span class=\"ls62 ws14f\"> </span>passivit\u00e0<span class=\"ls63 ws2e1\"> </span>potenziali<span class=\"ls62 ws2e1\"> <span class=\"_ _2\"></span><span class=\"ls4 ws0\">e<span class=\"ls64 ws14f\"> </span>la<span class=\"ls62 ws14f\"> </span>conseguente<span class=\"ls62 ws14f\"> </span>valutazione<span class=\"ls62 ws14f\"> </span>degli<span class=\"_ _567\"> </span></span></span><span class=\"ls62 ws2e1\"><span class=\"ls4 ws0\"> </span></span>accantonamenti necessari \u00e8 basata su elementi di giudizio non oggettivi che richiedono il ricorso<span class=\"_ _567\"> </span> a<span class=\"ls65 ws2e2\"> </span>procedimenti<span class=\"ls66 ws2e2\"> </span>di<span class=\"ls65 ws2e2\"> </span>stima<span class=\"ls65 ws2e2\"> </span>talvolta<span class=\"ls65 ws2e2\"> </span>estremamente<span class=\"_ _2\"></span><span class=\"ls65 ws2e2\"> <span class=\"ls4 ws0\">complessi.</span> <span class=\"ls4 ws0\">Non</span> <span class=\"ls4 ws0\">si</span> <span class=\"ls4 ws0\">pu\u00f2</span> <span class=\"ls4 ws0\">quindi</span> <span class=\"ls4 ws0\">escludere<span class=\"_ _2\"></span><span class=\"ls65 ws2e2\"> <span class=\"ls4 ws0\">che<span class=\"_ _567\"> </span></span></span></span></span><span class=\"ls65 ws2e2\"><span class=\"ls4 ws0\"><span class=\"ls65 ws2e2\"><span class=\"ls4 ws0\"> </span></span></span></span>a<span class=\"ls67 ws2e3\"> </span>seguito<span class=\"ls67 ws1ba\"> </span>dell\u2019emissione<span class=\"ls67 ws2e3\"> </span>delle<span class=\"ls67 ws1ba\"> </span>sentenze<span class=\"ls67 ws2e3\"> </span>definitive<span class=\"ls67 ws2e3\"> </span>gli<span class=\"ls67 ws2e3\"> </span>accantonamenti<span class=\"ls67 ws2e3\"> <span class=\"_ _2\"></span><span class=\"ls4 ws0\">ai<span class=\"ls67 ws1ba\"> </span>fondi<span class=\"ls67 ws2e3\"> </span>rischi<span class=\"ls68 ws1ba\"> </span>ed<span class=\"ls67 ws2e3\"> <span class=\"_ _2\"></span><span class=\"ls4 ws0\">oneri<span class=\"_ _567\"> </span></span></span></span></span>stanziat<span class=\"ws2f1\">i <span class=\"ws1a1\">a </span></span>fr<span class=\"ws2f1\">onte </span>del<span class=\"ws2f1\">le <span class=\"ws1a1\">passivit\u00e0 </span></span>potenzial<span class=\"ws2f1\">i <span class=\"ws1a1\">connesse </span></span>al<span class=\"ws2f1\">le vertenze </span>legal<span class=\"ws1a1\">i <span class=\"ws2f1\">e </span></span>fiscal<span class=\"ws2f1\">i <span class=\"ws1a1\">possano </span></span>rivelarsi<span class=\"_ _567\"> </span><span class=\"ws8\"> </span>carenti od eccedenti.<span class=\"_ _567\"> </span>Per <span class=\"_ _258\"> </span>l\u2019informativa <span class=\"_ _258\"> </span>sulle <span class=\"_ _1f\"> </span>principali <span class=\"_ _258\"> </span>posizioni <span class=\"_ _258\"> </span>di <span class=\"_ _258\"> </span>rischio <span class=\"_ _258\"> </span>relative <span class=\"_ _258\"> </span>a <span class=\"_ _1f\"> </span>controversie <span class=\"_ _258\"> </span>legali <span class=\"_ _258\"> </span>(azioni<span class=\"_ _567\"> </span> revocatorie <span class=\"_ _b\"></span><span class=\"ws85\">e <span class=\"_ _b\"></span>cause <span class=\"_ _b\"></span>passive <span class=\"_ _8\"></span>in corso) <span class=\"_ _8\"></span>si fa <span class=\"_ _8\"></span>rinvio alla <span class=\"_ _8\"></span>sezione Fondi <span class=\"_ _8\"></span>per rischi <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>oneri <span class=\"_ _b\"></span><span class=\"ff72\">-</span> <span class=\"_ _b\"></span>Voce <span class=\"_ _b\"></span>100<span class=\"_ _567\"> </span></span><span class=\"ws85\"> </span>contenuta <span class=\"_ _24\"></span><span class=\"ws156\">nella  Parte <span class=\"_ _1d\"></span>B  <span class=\"ff72\">-</span>  Informazioni <span class=\"_ _1d\"></span>sullo  stato <span class=\"_ _1d\"></span>patrimoniale  consolidato  della <span class=\"_ _1d\"></span>presente  Nota<span class=\"_ _567\"> </span></span><span class=\"ws156\"> </span>integrativa.<span class=\"_ _567\"> </span>Stima delle obbligazioni relative ai benefici a favore dei dipendenti<span class=\"_ _567\"> </span>La <span class=\"_ _258\"> </span>determinazione <span class=\"_ _258\"> </span>delle <span class=\"_ _258\"> </span>passivit\u00e0 <span class=\"_ _258\"> </span>associate <span class=\"_ _7c\"> </span>ai <span class=\"_ _258\"> </span>benefici <span class=\"_ _258\"> </span>a <span class=\"_ _258\"> </span>favore <span class=\"_ _258\"> </span>dei <span class=\"_ _258\"> </span>dipendenti, <span class=\"_ _258\"> </span>con<span class=\"_ _567\"> </span> particolare <span class=\"_ _1d\"></span>riferimento <span class=\"_ _24\"></span>ai <span class=\"_ _1d\"></span>piani <span class=\"_ _24\"> </span>a <span class=\"_ _24\"></span>benefici <span class=\"_ _1d\"></span>definiti <span class=\"_ _24\"></span>ed <span class=\"_ _1d\"></span>ai <span class=\"_ _24\"> </span>benefici <span class=\"_ _24\"></span>a <span class=\"_ _1d\"></span>lungo <span class=\"_ _24\"></span>termine, <span class=\"_ _1d\"></span>implica <span class=\"_ _24\"></span>un<span class=\"_ _567\"> </span> certo <span class=\"_ _8\"></span>grado <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span><span class=\"ff7 wsb1\">complessit\u00e0; <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>risultanze <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>valutazione <span class=\"_ _8\"></span>dipendono, <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>larga <span class=\"_ _8\"></span>misura, <span class=\"_ _8\"></span>dalle<span class=\"_ _567\"> </span></span><span class=\"ff7 wsb1\"> </span>ipotesi <span class=\"_ _1d\"></span>attuariali <span class=\"_ _1d\"></span><span class=\"ff8 ws0\">utilizzate <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>natura <span class=\"_ _9\"> </span>sia <span class=\"_ _9\"> </span>demografica <span class=\"_ _1d\"></span>(quali <span class=\"_ _9\"> </span>tassi <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>mortalit\u00e0 <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>turnover<span class=\"_ _567\"> </span></span><span class=\"ff8 ws0\"> </span>dei <span class=\"_ _1d\"></span>dipendenti) <span class=\"_ _1d\"></span>sia finanziaria (quali tassi di attualizzazione e tassi di inflazione).<span class=\"_ _567\"> </span>Risulta <span class=\"_ _9\"> </span>pertanto <span class=\"_ _9\"> </span>fondamentale <span class=\"_ _9\"> </span>il <span class=\"_ _1\"> </span>giudizio <span class=\"_ _9\"> </span>espresso <span class=\"_ _9\"> </span>dal <span class=\"_ _9\"> </span>management <span class=\"_ _9\"> </span>nella <span class=\"_ _9\"> </span>selezione <span class=\"_ _9\"> </span>delle<span class=\"_ _567\"> </span> basi <span class=\"_ _24\"> </span><span class=\"ff8 ws0\">tecniche <span class=\"_ _1\"> </span>pi\u00f9 <span class=\"_ _1\"> </span>opportune <span class=\"_ _1\"> </span>per <span class=\"_ _1\"> </span>la <span class=\"_ _24\"> </span>valutazione <span class=\"_ _1\"> </span>della <span class=\"_ _1\"> </span>fattispecie, <span class=\"_ _1\"> </span>che <span class=\"_ _1\"> </span>risulta <span class=\"_ _1\"> </span>influenzato <span class=\"_ _24\"> </span>dal<span class=\"_ _567\"> </span></span><span class=\"ff8 ws0\"> </span>contesto <span class=\"_ _24\"></span><span class=\"ff7 ws1f4\">socioeconomico <span class=\"_ _24\"></span>in <span class=\"_ _24\"></span>cui <span class=\"_ _24\"></span>il <span class=\"_ _24\"></span>Gruppo <span class=\"_ _24\"></span>si <span class=\"_ _24\"></span>trova <span class=\"_ _24\"></span>ad <span class=\"_ _24\"></span>operare, <span class=\"_ _24\"></span>nonch\u00e9 <span class=\"_ _24\"> </span>dall\u2019andamento<span class=\"_ _567\"> </span></span><span class=\"ff7 ws1f4\"> </span>dei mercati <span class=\"ff8 ws0\">finanziari.<span class=\"_ _567\"> </span></span>Si deve <span class=\"_ _b\"></span>precisare <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>l\u2019elenco <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>processi valutativi <span class=\"_ _b\"></span>sopra <span class=\"_ _b\"></span>indicati <span class=\"_ _b\"></span>viene <span class=\"_ _b\"></span>fornito <span class=\"_ _b\"></span>al solo <span class=\"_ _b\"></span>fine <span class=\"_ _b\"></span>di<span class=\"_ _567\"> </span> consentire <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>lettore <span class=\"_ _8\"></span>una <span class=\"_ _b\"></span>migliore <span class=\"_ _8\"></span>comprensione <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>principali <span class=\"_ _8\"></span>aree <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>incertezza, <span class=\"_ _8\"></span>ma <span class=\"_ _8\"></span>non<span class=\"_ _567\"> </span> \u00e8 <span class=\"_ _1\"> </span><span class=\"ws4\">inteso <span class=\"_ _1\"> </span>in <span class=\"_ _1\"> </span>alcun <span class=\"_ _1\"> </span>modo <span class=\"_ _9\"> </span>a <span class=\"_ _24\"> </span>suggerire <span class=\"_ _1\"> </span>che <span class=\"_ _9\"> </span>assunzioni <span class=\"_ _24\"> </span>alternative, <span class=\"_ _1\"> </span>allo <span class=\"_ _1\"> </span>stato <span class=\"_ _9\"> </span>attuale, <span class=\"_ _24\"> </span>possano<span class=\"_ _567\"> </span></span><span class=\"ws4\"> </span>essere <span class=\"ws0\">pi\u00f9 appropriate.<span class=\"_ _567\"> </span></span>Per ulteriori dettagli <span class=\"_ _b\"></span>si fa <span class=\"_ _b\"></span>rinvio alla <span class=\"_ _b\"></span>sezione <span class=\"ls73\">T</span>rattamento <span class=\"_ _b\"></span>di fine <span class=\"_ _b\"></span>rapporto del personale <span class=\"_ _b\"></span>- Voce<span class=\"_ _567\"> </span> 90 <span class=\"_ _24\"></span>contenuto <span class=\"_ _1d\"></span>nella <span class=\"_ _24\"> </span>Parte <span class=\"_ _24\"> </span>B <span class=\"_ _24\"></span>- <span class=\"_ _24\"></span>Informazioni <span class=\"_ _1d\"></span>sullo <span class=\"_ _24\"> </span>stato <span class=\"_ _24\"> </span>patrimoniale <span class=\"_ _24\"></span>consolidato <span class=\"_ _24\"></span>della <span class=\"_ _1d\"></span>presente<span class=\"_ _567\"> </span> Nota integrativa.<span class=\"_ _567\"> </span>Determinazione del processo di Purchase Price Allocation (PPA)<span class=\"_ _567\"> </span>Il  processo  di  PPA  seguito  per  la <span class=\"_ _77\"> </span>contabilizzazione  delle  operazioni  di  aggregazione<span class=\"_ _567\"> </span> richiede <span class=\"_ _b\"></span><span class=\"ws8d\">che <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>differenza <span class=\"_ _b\"></span>tra <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>costo <span class=\"_ _8\"></span>dell\u2019aggregazione <span class=\"_ _b\"></span>ed <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>patrimonio netto <span class=\"_ _8\"></span>contabile <span class=\"_ _b\"></span>sia<span class=\"_ _567\"> </span></span><span class=\"ws8d\"> </span>attribuito <span class=\"ff8 ws0\">agli adeguamenti <span class=\"_ _b\"></span>di fair value <span class=\"_ _b\"></span>delle attivit\u00e0 nette <span class=\"_ _b\"></span>identificabili acquisite. <span class=\"_ _b\"></span>L\u2019eventuale<span class=\"_ _567\"> </span></span><span class=\"ff8 ws0\"> </span>eccedenza  <span class=\"ff7 ws1d3\">residua <span class=\"_ _2b1\"> </span>del <span class=\"_ _30\"> </span>costo <span class=\"_ _2b1\"> </span>dell\u2019aggregazione <span class=\"_ _2b1\"> </span>\u00e8 <span class=\"_ _30\"> </span>iscritta <span class=\"_ _38\"> </span>come <span class=\"_ _30\"> </span>avviamento <span class=\"_ _2b1\"> </span>(goodwill);<span class=\"_ _567\"> </span></span><span class=\"ff7 ws1d3\"> </span>diversamente, <span class=\"_ _24\"> </span>il <span class=\"_ _1\"> </span><span class=\"ws0\">minor <span class=\"_ _24\"> </span>costo <span class=\"_ _1\"> </span>dell\u2019aggregazione <span class=\"_ _24\"> </span>\u00e8 <span class=\"_ _1\"> </span>rilevato <span class=\"_ _1\"> </span>a <span class=\"_ _24\"> </span>conto <span class=\"_ _1\"> </span>economico <span class=\"_ _24\"> </span>come <span class=\"_ _1\"> </span>ricavo<span class=\"_ _567\"> </span></span><span class=\"ws0\"> </span>(badwill).<span class=\"_ _567\"> </span>informazioni disponibili riferite a fatti e circostanze esistenti alla data dell\u2019aggr<span class=\"_ _2\"></span>egazione,<span class=\"_ _567\"> </span> il principio contabile IFRS 3 concede un periodo di misurazione di un anno per il suo<span class=\"_ _567\"> </span> completamento.<span class=\"_ _567\"> </span>T<span class=\"ls0\">ale <span class=\"_ _2\"></span>processo implica, <span class=\"_ _a\"></span>per definizione, <span class=\"_ _2\"></span>elementi di <span class=\"_ _2\"></span>stima complessi <span class=\"_ _2\"></span>e soggettivi: <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>ricognizione<span class=\"_ _567\"> </span></span><span class=\"ls0\"> </span>dei suddetti elementi informativi, l\u2019utilizzo di tecniche di valutazione, la selezione di assunzioni<span class=\"_ _567\"> </span> ed <span class=\"_ _b\"></span>input <span class=\"_ _b\"></span>non <span class=\"_ _b\"></span>osservabili <span class=\"_ _b\"></span>ai <span class=\"_ _b\"></span>fini <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>misurazione <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>fair <span class=\"_ _b\"></span>value <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _8\"></span>nette identificabili<span class=\"_ _567\"> </span> acquisite <span class=\"_ _24\"> </span>richiedono, <span class=\"_ _24\"> </span>infatti,<span class=\"ls71 ws2ed\"> </span>un <span class=\"_ _24\"> </span>significativo<span class=\"_ _b\"></span><span class=\"ls71 ws2ed\"> </span>giudizio,<span class=\"ls71 ws2ed\"> <span class=\"_ _2\"></span><span class=\"ls0 ws0\">influenzando in <span class=\"_ _24\"> </span>tal <span class=\"_ _24\"></span>modo <span class=\"_ _1d\"></span>il <span class=\"_ _24\"> </span>valore<span class=\"ls71 ws2ed\"> <span class=\"_ _2\"></span><span class=\"ls0 ws0\">del<span class=\"_ _567\"> </span></span></span></span></span><span class=\"ls71 ws2ed\"><span class=\"ls0 ws0\"><span class=\"ls71 ws2ed\"><span class=\"ls0 ws0\"> </span></span></span></span>goodwill/badwill risultante dall\u2019aggregazione.<span class=\"_ _567\"> </span>Per <span class=\"ws0\">ulteriori  dettagli <span class=\"_ _9\"> </span></span>si fa <span class=\"ws2ef\">rinvio </span>a quanto <span class=\"ws0\">rappresentato  nella  <span class=\"ws2ef\">Parte </span></span>G <span class=\"ff72\">-</span> Operazioni <span class=\"ws0\">di<span class=\"_ _567\"> </span></span><span class=\"ws0\"> </span>aggregazione riguardanti imprese o rami d\u2019azienda della presente Nota integrativa.<span class=\"_ _567\"> </span>Dichiarazione di continuit\u00e0 aziendale<span class=\"_ _567\"> </span>Con <span class=\"_ _a\"></span>riferimento <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>quanto <span class=\"_ _a\"></span>richiesto <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>Banca <span class=\"_ _a\"></span>d<span class=\"_ _b\"></span>\u2019Italia, <span class=\"_ _a\"></span>Consob <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>Isvap <span class=\"_ _a\"></span>nel <span class=\"_ _2\"></span>Documento <span class=\"_ _2\"></span>Congiunto<span class=\"_ _567\"> </span> n.<span class=\"ff6f\"> </span><span class=\"ws8b\">4 del 3 marzo 2010, il bilancio consolidato al 31 dicembre 2025 \u00e8 stato pr<span class=\"_ _2\"></span>edisposto nel<span class=\"_ _567\"> </span></span><span class=\"ws8b\"><span class=\"ff6f\"> </span></span>presupposto della continuit\u00e0 aziendale.<span class=\"_ _567\"> </span>A tal proposito gli Amministratori ritengono che non siano emersi rischi ed incertezze tali da far<span class=\"_ _567\"> </span> sorger<span class=\"_ _2\"></span>e dubbi riguardo alla continuit\u00e0 aziendale, giudicando che il Gruppo abbia la ragionevole<span class=\"_ _567\"> </span> aspettativa di poter continuare ad operar<span class=\"_ _2\"></span>e in un futuro prevedibile.<span class=\"_ _567\"> </span>Ai <span class=\"_ _24\"></span>fini dell\u2019espressione<span class=\"_ _2\"></span><span class=\"ls72 ws2f0\"> <span class=\"ls0 ws0\">del <span class=\"_ _1d\"></span>suddetto</span> <span class=\"ls0 ws0\">giudizio,</span> <span class=\"ls0 ws0\">gli</span> <span class=\"ls0 ws0\">Amministratori <span class=\"_ _8\"></span>hanno <span class=\"_ _24\"></span>peraltro<span class=\"_ _2\"></span><span class=\"ls72 ws2f0\"> <span class=\"ls0 ws0\">valutato <span class=\"_ _1d\"></span>gli<span class=\"_ _567\"> </span></span></span></span></span><span class=\"ls72 ws2f0\"><span class=\"ls0 ws0\"><span class=\"ls72 ws2f0\"><span class=\"ls0 ws0\"> </span></span></span></span>effetti conseguenti alle incertezze corr<span class=\"_ _2\"></span>elate allo scenario macroeconomico di riferimento,<span class=\"_ _567\"> </span> tenuto conto delle tensioni geopolitiche in atto, che ragionevolmente potrebber<span class=\"_ _2\"></span>o comportare<span class=\"_ _567\"> </span> ricadute negative sui futuri risultati aziendali. L<span class=\"_ _a\"></span>\u2019entit\u00e0 di tali effetti \u00e8 tuttavia ritenuta tale da non<span class=\"_ _567\"> </span> indurre incertezze sul punto della continuit\u00e0 aziendale, anche in considerazione della solidit\u00e0,<span class=\"_ _567\"> </span> attuale e prospettica, nella struttura patrimoniale e finanziaria del Gruppo.<span class=\"_ _567\"> </span> Per <span class=\"_ _8\"></span>l\u2019informativa <span class=\"_ _8\"></span>sui <span class=\"_ _8\"></span>rischi <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>sui <span class=\"_ _8\"></span>relativi <span class=\"_ _8\"></span>presidi <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>fa <span class=\"_ _8\"></span>rinvio <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>successiva <span class=\"_ _8\"></span>Parte <span class=\"_ _8\"></span>E <span class=\"_ _8\"></span><span class=\"ff72\">-</span> <span class=\"_ _8\"></span>Informazioni<span class=\"_ _567\"> </span> sui <span class=\"_ _b\"></span>rischi <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>sulle <span class=\"_ _8\"></span>relative <span class=\"_ _b\"></span>politiche <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>copertura, <span class=\"_ _b\"></span>nonch\u00e9 <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>quanto <span class=\"_ _b\"></span>illustrato <span class=\"_ _8\"></span>nella <span class=\"_ _b\"></span>Relazione <span class=\"_ _8\"></span>sulla<span class=\"_ _567\"> </span> gestione.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-690": {
   "value": "Sezione 2 <span class=\"ff9\">- Principi generali di r<span class=\"_ _2\"></span>edazione </span>Il bilancio consolidato \u00e8 costituito dallo Stato patrimoniale, dal Conto economico, dal Prospetto della redditivit\u00e0 complessiva, dal Pr<span class=\"_ _2\"></span>ospetto delle variazioni del patrimonio netto, dal Rendiconto finanziario e dalla Nota <span class=\"_ _b\"></span>Integrativa ed \u00e8 <span class=\"_ _b\"></span>inoltre corredato dalla Relazione degli Amministratori sull\u2019andamento della gestione.<span class=\"_ _567\"> </span>Per <span class=\"_ _1f\"> </span>la <span class=\"_ _1f\"> </span>predisposizione <span class=\"_ _1f\"> </span>del <span class=\"_ _1f\"> </span>bilancio <span class=\"_ _1f\"> </span>consolidato <span class=\"_ _1f\"> </span>sono <span class=\"_ _1f\"> </span>state <span class=\"_ _1f\"> </span>applicate <span class=\"_ _1f\"> </span>le <span class=\"_ _1f\"> </span>disposizioni pubblicate <span class=\"_ _24\"></span><span class=\"ws56\">dalla <span class=\"_ _24\"></span>Banca <span class=\"_ _24\"></span>d\u2019Italia <span class=\"_ _24\"></span>con <span class=\"_ _24\"></span>la <span class=\"_ _24\"></span>Circolare <span class=\"_ _24\"></span>n. <span class=\"_ _24\"></span>262 <span class=\"_ _24\"></span>Il <span class=\"_ _24\"></span>bilancio <span class=\"_ _24\"></span>bancario: <span class=\"_ _24\"></span>schemi <span class=\"_ _24\"></span>e <span class=\"_ _24\"></span>regole <span class=\"_ _24\"></span>di </span>compilazione <span class=\"_ _24\"></span><span class=\"ws106\">del <span class=\"_ _1d\"></span>22 <span class=\"_ _24\"> </span>dicembre <span class=\"_ _24\"> </span>2005 <span class=\"_ _24\"> </span>e <span class=\"_ _24\"> </span>successivi <span class=\"_ _24\"></span>aggiornamenti, <span class=\"_ _24\"></span>emanata <span class=\"_ _24\"></span>dalla <span class=\"_ _24\"></span>Banca <span class=\"_ _1d\"></span>d\u2019Italia </span>nell\u2019esercizio <span class=\"_ _24\"></span>dei <span class=\"_ _24\"></span><span class=\"ws0\">poteri <span class=\"_ _24\"></span>stabiliti <span class=\"_ _24\"> </span>dal <span class=\"_ _24\"> </span>citato <span class=\"_ _24\"> </span>D. <span class=\"_ _24\"> </span>Lgs. <span class=\"_ _24\"> </span>n. <span class=\"_ _24\"> </span>38/2005 <span class=\"_ _24\"> </span>(di <span class=\"_ _24\"> </span>seguito <span class=\"_ _1\"> </span>anche <span class=\"_ _24\"></span>Circolare <span class=\"_ _24\"></span>n. </span>262).<span class=\"_ _567\"> </span>I <span class=\"_ _1d\"></span>principi <span class=\"_ _1d\"></span>contabili <span class=\"_ _1d\"></span>adottati <span class=\"_ _24\"></span>per <span class=\"_ _1d\"></span>la <span class=\"_ _1d\"></span>predisposizione <span class=\"_ _1d\"></span>del <span class=\"_ _24\"></span>bilancio, <span class=\"_ _1d\"></span>con <span class=\"_ _1d\"></span>riferimento <span class=\"_ _1d\"></span>alle <span class=\"_ _1d\"></span>fasi di <span class=\"_ _1d\"></span><span class=\"ff8 ws0\">classificazione, <span class=\"_ _24\"> </span>iscrizione, <span class=\"_ _24\"></span>valutazione <span class=\"_ _1d\"></span>e <span class=\"_ _24\"></span>cancellazione <span class=\"_ _1d\"></span>delle <span class=\"_ _24\"> </span>attivit\u00e0 <span class=\"_ _24\"></span>e <span class=\"_ _1d\"></span>passivit\u00e0 <span class=\"_ _24\"> </span>finanziarie, </span>cos\u00ec <span class=\"_ _1d\"></span>come <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>modalit\u00e0 <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>riconoscimento dei <span class=\"_ _b\"></span>ricavi <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>dei costi, <span class=\"_ _b\"></span>non <span class=\"_ _b\"></span>si <span class=\"_ _8\"></span>discostano da <span class=\"_ _b\"></span>quelli utilizzati <span class=\"ff7\">per la predisposizione del bilancio dell\u2019esercizio precedente.<span class=\"_ _567\"> </span></span>Al riguardo di <span class=\"_ _b\"></span>precisa che per <span class=\"_ _b\"></span>l\u2019esercizio di riferimento, <span class=\"_ _b\"></span>cos\u00ec come <span class=\"_ _b\"></span>per il precedente <span class=\"_ _b\"></span>esercizio, non <span class=\"_ _258\"> </span>sono <span class=\"_ _7c\"> </span>state <span class=\"_ _258\"> </span>effettuate <span class=\"_ _258\"> </span>deroghe <span class=\"_ _258\"> </span>all\u2019applicazione <span class=\"_ _7c\"> </span>dei <span class=\"_ _258\"> </span>principi <span class=\"_ _258\"> </span>contabili <span class=\"_ _258\"> </span>IAS/IFRS. <span class=\"_ _7c\"> </span>In aggiunta, <span class=\"ff8\">qualora <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>informazioni <span class=\"_ _3\"></span>richieste <span class=\"_ _7d\"></span>dai <span class=\"_ _3\"></span>principi <span class=\"_ _3\"></span>contabili <span class=\"_ _3\"></span>internazionali <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>dalle <span class=\"_ _3\"></span>disposizioni </span>contenute <span class=\"_ _19c\"> </span>nella <span class=\"_ _bd\"> </span>citata <span class=\"_ _bd\"> </span>Circolare <span class=\"_ _19c\"> </span>262 <span class=\"_ _bd\"> </span>fossero <span class=\"_ _bd\"> </span>ritenute <span class=\"_ _bd\"> </span>non <span class=\"_ _19c\"> </span>sufficienti <span class=\"_ _bd\"> </span>a <span class=\"_ _bd\"> </span>dare <span class=\"_ _19c\"> </span>una rappresentazione <span class=\"_ _9\"> </span>veritiera <span class=\"_ _1\"> </span><span class=\"ff7 wscb\">e <span class=\"_ _9\"> </span>corretta, <span class=\"_ _9\"> </span>nella <span class=\"_ _1\"> </span>nota <span class=\"_ _9\"> </span>integrativa <span class=\"_ _1\"> </span>sarebbero <span class=\"_ _9\"> </span>fornite <span class=\"_ _9\"> </span>informazioni </span>complementari necessarie allo <span class=\"ws0\">scopo.<span class=\"_ _567\"> </span></span>Gli importi degli schemi di bilancio e i dati riportati nella Nota Integrativa sono espressi \u2013 se <span class=\"ws0\">non diversamente indicato \u2013 in migliaia di Euro. </span>Il <span class=\"_ _8\"></span>bilancio <span class=\"_ _8\"></span>consolidato <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _b\"></span>redatto <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>intento <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>chiarezza <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>rappresenta <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>modo <span class=\"_ _b\"></span>veritiero e <span class=\"_ _38\"> </span><span class=\"ff8 ws0\">corretto  la <span class=\"_ _9\"> </span>situazione  patrimoniale, <span class=\"_ _9\"> </span>finanziaria  e <span class=\"_ _9\"> </span>il  risultato <span class=\"_ _38\"> </span>economico  dell\u2019esercizio <span class=\"_ _9\"> </span>di </span>Banco  <span class=\"ff7 ws17b\">Desio <span class=\"_ _9\"> </span>e <span class=\"_ _2b1\"> </span>delle <span class=\"_ _38\"> </span>societ\u00e0 <span class=\"_ _2b1\"> </span>controllate, <span class=\"_ _38\"> </span>nella <span class=\"_ _2b1\"> </span>prospettiva <span class=\"_ _38\"> </span>della <span class=\"_ _2b1\"> </span>continuit\u00e0 <span class=\"_ _38\"> </span>aziendale, </span>rispettando <span class=\"_ _b\"></span><span class=\"ws185\">il <span class=\"_ _8\"></span>principio <span class=\"_ _b\"></span>della <span class=\"_ _8\"></span>rilevazione <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>competenza <span class=\"_ _8\"></span>economica <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>privilegiando, <span class=\"_ _b\"></span>nella </span>rilevazione <span class=\"_ _1\"> </span>e <span class=\"_ _9\"> </span><span class=\"ws0\">rappresentazione <span class=\"_ _1\"> </span>dei <span class=\"_ _9\"> </span>fatti <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>gestione, <span class=\"_ _1\"> </span>il <span class=\"_ _9\"> </span>principio <span class=\"_ _1\"> </span>della <span class=\"_ _9\"> </span>sostanza <span class=\"_ _1\"> </span>economica </span>sulla forma.<span class=\"_ _567\"> </span>Le <span class=\"_ _b\"></span>situazioni <span class=\"_ _8\"></span>contabili <span class=\"_ _8\"></span>individuali <span class=\"_ _b\"></span>utilizzate <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>la <span class=\"_ _b\"></span>preparazione <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>questo <span class=\"_ _8\"></span>bilancio <span class=\"_ _b\"></span>sono <span class=\"_ _8\"></span>quelle predisposte<span class=\"ls4b ws2cc\"> </span>dalle<span class=\"ls4b ws2cc\"> </span>societ\u00e0 <span class=\"_ _7d\"></span>controllate<span class=\"ls4b ws2cc\"> </span>alla<span class=\"ls4b ws2cc\"> </span>medesima <span class=\"_ _4\"></span>data <span class=\"_ _3\"></span>di<span class=\"ls4c ws2cc\"> </span>riferimento <span class=\"_ _7d\"></span>e <span class=\"_ _7d\"></span>al<span class=\"_ _b\"></span>l\u2019occorrenza<span class=\"_ _2\"></span><span class=\"ls4b ws2cc\"> <span class=\"ls0 ws0\">rettificate </span></span>ove necessario per adeguarle ai principi IAS/IFRS adottati dalla Capogruppo.<span class=\"_ _567\"> </span>Modifiche <span class=\"_ _3\"></span>a<span class=\"_ _1d\"></span><span class=\"ws2ce\">i <span class=\"_ _a\"></span>s<span class=\"_ _8\"></span><span class=\"ws2cd\">aldi <span class=\"_ _a\"></span>c<span class=\"_ _1d\"></span>omparativi <span class=\"_ _3\"></span>d<span class=\"_ _1d\"></span><span class=\"ws2ce\">ei <span class=\"_ _a\"></span>pr<span class=\"ws2cd\">ospetti <span class=\"_ _3\"></span>d<span class=\"_ _8\"></span><span class=\"ws2ce\">i <span class=\"_ _a\"></span>s<span class=\"_ _1d\"></span>tato <span class=\"_ _a\"></span>p<span class=\"_ _8\"></span>atrimoniale <span class=\"_ _a\"></span>e<span class=\"_ _8\"></span> <span class=\"_ _a\"></span>d<span class=\"_ _1d\"></span>i <span class=\"_ _a\"></span>c<span class=\"_ _8\"></span>onto <span class=\"_ _a\"></span>economico </span></span></span></span></span><span class=\"ws2ce\"><span class=\"ws2cd\"><span class=\"ws2ce\"><span class=\"ws2cd\"><span class=\"ws2ce\"></span></span></span></span></span>consolidati<span class=\"_ _567\"> </span>Con riferimento allo stato patrimoniale e al conto economico consolidati si segnala che i saldi comparativi riferiti al 31 dicembre 2024 sono stati inter<span class=\"_ _2\"></span>essati dalla riesposizione di alcune voci dell\u2019attivo, <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>passivo <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>del <span class=\"_ _b\"></span>conto <span class=\"_ _b\"></span>economico, <span class=\"_ _b\"></span>rispetto <span class=\"_ _b\"></span>a <span class=\"_ _8\"></span>quanto originariamente <span class=\"_ _8\"></span>pubblicato. Ci\u00f2 <span class=\"_ _8\"></span>si <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _8\"></span>reso <span class=\"_ _b\"></span>necessario <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>rifletter<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>rettifiche <span class=\"_ _b\"></span>retr<span class=\"_ _2\"></span>ospettive <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>sono <span class=\"_ _b\"></span>emerse <span class=\"_ _8\"></span>ad <span class=\"_ _8\"></span>esito <span class=\"_ _b\"></span>del completamento del processo di allocazione del costo dell\u2019aggr<span class=\"_ _2\"></span>egazione del ramo d\u2019azienda di Banca Popolare di Puglia e Basilicata, che per l\u2019eser<span class=\"_ _2\"></span>cizio 2024 era stato determinato in via provvisoria.<span class=\"_ _567\"> </span>Per <span class=\"_ _2\"></span>ulteriori dettagli <span class=\"_ _2\"></span>sulle citate <span class=\"_ _2\"></span>modifiche, <span class=\"_ _2\"></span>nonch\u00e9 per <span class=\"_ _2\"></span>alcune note <span class=\"_ _2\"></span>illustrative <span class=\"_ _2\"></span>utili a <span class=\"_ _2\"></span>consentire un <span class=\"_ _258\"> </span>corretto <span class=\"_ _1f\"> </span>raffronto <span class=\"_ _258\"> </span>degli <span class=\"_ _258\"> </span>schemi <span class=\"_ _1f\"> </span>di <span class=\"_ _258\"> </span>bilancio <span class=\"_ _258\"> </span>comparativi, <span class=\"_ _1f\"> </span>si <span class=\"_ _258\"> </span>rimanda <span class=\"_ _258\"> </span>all\u2019informativa contenuta <span class=\"_ _b\"></span><span class=\"ff8\">nella <span class=\"_ _b\"></span>successiva <span class=\"_ _b\"></span>Sezione <span class=\"_ _b\"></span>5 <span class=\"_ _b\"></span><span class=\"ff6f\">-</span> <span class=\"_ _b\"></span>Altri <span class=\"_ _b\"></span>Aspetti, <span class=\"_ _8\"></span>Altri aspetti <span class=\"_ _b\"></span>rilevanti <span class=\"_ _b\"></span>ai <span class=\"_ _8\"></span>fini delle <span class=\"_ _b\"></span>politiche </span>contabili <span class=\"ff7\">di Gruppo, Comparabilit\u00e0 degli schemi del bilancio consolidato.<span class=\"_ _567\"> </span></span>Politiche contabili rilevanti ed incertezze sull\u2019utilizzo di stime nella predisposizione del<span class=\"_ _567\"> </span> bilancio consolidato<span class=\"_ _567\"> </span>La redazione del bilancio richiede anche il ricorso a stime e ad assunzioni che possono<span class=\"_ _567\"> </span> determinare <span class=\"_ _a\"></span>significativi ef<span class=\"_ _2\"></span>fetti sui <span class=\"_ _a\"></span>valori iscritti <span class=\"_ _2\"></span>nello <span class=\"_ _2\"></span>stato <span class=\"_ _2\"></span>patrimoniale e <span class=\"_ _a\"></span>nel conto <span class=\"_ _2\"></span>economico,<span class=\"_ _567\"> </span> nonch\u00e9 sull\u2019informativa di bilancio.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019impiego di tali stime implica l\u2019utilizzo delle informazioni disponibili e l\u2019adozione di valutazioni<span class=\"_ _567\"> </span> soggettive,<span class=\"ls4d ws2cf\"> </span>fondate  anche  sull\u2019esperienza<span class=\"ls4d ws2cf\"> </span>storica,  ai  fini della<span class=\"ls4d ws2cf\"> </span>formulazione <span class=\"_ _9\"> </span>di<span class=\"ls4d ws2cf\"> </span>assunzioni<span class=\"_ _567\"> </span> ragionevoli<span class=\"ls4e ws2d0\"> </span>per <span class=\"_ _1\"> </span>la <span class=\"_ _1\"> </span>rilevazione <span class=\"_ _9\"> </span>dei <span class=\"_ _1\"> </span>fatti<span class=\"ls4e ws2d0\"> </span>di<span class=\"ls4e ws2d0\"> </span>gestione.<span class=\"ls4e ws2d0\"> </span>Per <span class=\"_ _1\"> </span>loro<span class=\"ls4e ws2d0\"> </span>natura, <span class=\"_ _1\"> </span>non <span class=\"_ _1\"> </span>\u00e8 <span class=\"_ _1\"> </span>quindi<span class=\"ls4e ws2d0\"> </span>possibile<span class=\"_ _567\"> </span> escludere<span class=\"_ _2\"></span><span class=\"ls4f ws18c\"> <span class=\"ls0 ws0\">che <span class=\"_ _1d\"></span>le <span class=\"_ _1d\"></span>ipotesi <span class=\"_ _1d\"></span>assunte, <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>quanto <span class=\"_ _8\"></span>ragionevoli,<span class=\"_ _b\"></span></span> <span class=\"ls0 ws0\">possano <span class=\"_ _8\"></span>non <span class=\"_ _1d\"></span>trovare<span class=\"_ _2\"></span><span class=\"ls50 ws18c\"> <span class=\"ls0 ws0\">conferma <span class=\"_ _1d\"></span>nei<span class=\"_ _567\"> </span></span></span></span></span><span class=\"ls4f ws18c\"><span class=\"ls0 ws0\"><span class=\"ls50 ws18c\"><span class=\"ls0 ws0\"> </span></span></span></span>futuri scenari in cui il Gruppo si trover\u00e0 ad operar<span class=\"_ _2\"></span>e.<span class=\"_ _567\"> </span> I risultati che si consuntiveranno in futuro potr<span class=\"_ _2\"></span>ebbero pertanto differir<span class=\"_ _2\"></span>e dalle stime effettuate<span class=\"_ _567\"> </span> ai <span class=\"_ _1d\"></span>fini della<span class=\"ls51 ws2d1\"> </span>redazione<span class=\"_ _2\"></span><span class=\"ls51 ws2d1\"> <span class=\"ls0 ws0\">della</span><span class=\"ls52\"> <span class=\"ls0 ws0\">situazione <span class=\"_ _1d\"></span>patrimoniale <span class=\"_ _1d\"></span>ed <span class=\"_ _1d\"></span>economica <span class=\"_ _1d\"></span>alla</span> <span class=\"ls0 ws0\">data <span class=\"_ _1d\"></span>di</span></span> <span class=\"ls0 ws0\">riferimento <span class=\"_ _1d\"></span>e<span class=\"_ _567\"> </span></span></span><span class=\"ls51 ws2d1\"><span class=\"ls0 ws0\"> </span></span>potrebber<span class=\"_ _2\"></span>o<span class=\"ls53 ws2d2\"> </span>conseguentemente <span class=\"_ _7d\"></span>rendersi<span class=\"ls54 ws2d2\"> </span>necessarie <span class=\"_ _4\"></span>rettifiche<span class=\"ws2d2\"> ad <span class=\"_ _a\"></span><span class=\"ws0\">oggi <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>prevedibili<span class=\"ls53 ws2d2\"> </span>n\u00e9 <span class=\"_ _3\"></span>stimabili<span class=\"_ _567\"> </span></span></span><span class=\"ws2d2\"><span class=\"ws0\"> </span></span>rispetto al valore contabile delle attivit\u00e0 e delle passivit\u00e0 iscritte nello stato patrimoniale.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>ra i principali fattori di incertezza che potrebbero incider<span class=\"_ _2\"></span>e sugli scenari futuri in cui il<span class=\"_ _567\"> </span> Gruppo Banco Desio si trover\u00e0 ad operar<span class=\"_ _2\"></span>e non devono essere sottovalutati gli effetti negativi<span class=\"_ _567\"> </span> sull\u2019economia <span class=\"_ _3\"></span>globale <span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>italiana <span class=\"_ _3\"></span>direttamente <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>indirettamente <span class=\"_ _3\"></span>collegati <span class=\"_ _3\"></span>al <span class=\"_ _a\"></span>perdurar<span class=\"_ _2\"></span>e <span class=\"_ _3\"></span>dei <span class=\"_ _a\"></span>conflitti<span class=\"_ _567\"> </span> bellici (in particolare in Eur<span class=\"_ _2\"></span>opa e in Medio Oriente), alle tensioni geopolitiche, all\u2019inasprimento<span class=\"_ _567\"> </span> delle politiche commerciali (con l\u2019applicazione di dazi) e, non da ultimo, alla gestione dei livelli<span class=\"_ _567\"> </span> attesi <span class=\"_ _a\"></span>dell\u2019inflazione <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>rimane <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>variabile <span class=\"_ _2\"></span>significativa <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>gli <span class=\"_ _a\"></span>effetti <span class=\"_ _3\"></span>che <span class=\"_ _2\"></span>potrebbe <span class=\"_ _3\"></span>avere <span class=\"_ _3\"></span>sulle<span class=\"_ _567\"> </span> decisioni di politica monetaria.<span class=\"_ _567\"> </span> Le <span class=\"_ _30\"> </span>crisi <span class=\"_ _30\"> </span>geopolitiche <span class=\"_ _77\"> </span>influenzano <span class=\"_ _30\"> </span>profondamente <span class=\"_ _30\"> </span>le <span class=\"_ _30\"> </span>dinamiche <span class=\"_ _30\"> </span>internazionali, <span class=\"_ _77\"> </span>generando<span class=\"_ _567\"> </span> instabilit\u00e0 economica e politica e spingendo la comunit\u00e0 internazionale ad adottare misur<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span> sanzionatorie per esercitar<span class=\"_ _2\"></span>e pressione sugli Stati coinvolti. Queste misure incidono su settori<span class=\"_ _567\"> </span> chiave <span class=\"_ _1d\"></span>come <span class=\"_ _1d\"></span>il <span class=\"_ _24\"></span>commercio <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>la <span class=\"_ _24\"></span>finanza, <span class=\"_ _1d\"></span>imponendo <span class=\"_ _1d\"></span>restrizioni <span class=\"_ _1d\"></span>che <span class=\"_ _24\"></span>spaziano <span class=\"_ _1d\"></span>dall'embargo <span class=\"_ _1d\"></span>di<span class=\"_ _567\"> </span> determinati prodotti o tecnologie al congelamento dei fondi. Questi elementi, unitamente alla<span class=\"_ _567\"> </span> sempre maggior<span class=\"_ _2\"></span>e consapevolezza del rischio climatico a livello internazionale, rappresentano i<span class=\"_ _567\"> </span> principali elementi di incertezza per gli scenari futuri.<span class=\"_ _567\"> </span>Al riguardo, viene di seguito fornita un\u2019illustrazione dell\u2019attivit\u00e0 di accertamento del rischio di<span class=\"_ _567\"> </span> sostenibilit\u00e0 <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>quindi <span class=\"_ _a\"></span>dei <span class=\"_ _a\"></span>processi <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>stima <span class=\"_ _a\"></span>che, <span class=\"_ _a\"></span>pi\u00f9 <span class=\"_ _a\"></span>in <span class=\"_ _2\"></span>generale, <span class=\"_ _3\"></span>richiedono <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>ricorso <span class=\"_ _2\"></span>a <span class=\"_ _3\"></span>significativi<span class=\"_ _567\"> </span> elementi di giudizio nella selezione di ipotesi ed assunzioni sottostanti e le conseguenti<span class=\"_ _567\"> </span> soluzioni applicative adottate dal Gruppo, allineandole all\u2019evoluzione del contesto tempo per<span class=\"_ _567\"> </span> tempo riscontrata, consapevole del proprio ruolo nel fornir<span class=\"_ _2\"></span>e il necessario supporto ai propri<span class=\"_ _567\"> </span> stakeholder<span class=\"_ _3\"></span>, persone e imprese, nell\u2019attuale contesto caratterizzato da rilevanti fattori di<span class=\"_ _567\"> </span> incertezza e volatilit\u00e0.<span class=\"_ _567\"> </span>Determinazione delle perdite attese sulle esposizioni creditizie iscritte nell\u2019attivo patrimoniale<span class=\"_ _567\"> </span>Relativamente alla valutazione, si ricorda che il principio IFRS 9 Strumenti Finanziari richiede<span class=\"_ _567\"> </span> espressamente che un\u2019entit\u00e0 pr<span class=\"_ _2\"></span>oceda alla stima delle perdite attese su crediti pr<span class=\"_ _2\"></span>endendo<span class=\"_ _567\"> </span> in considerazione tutte le informazioni correnti e futur<span class=\"_ _2\"></span>e disponibili ritenute ragionevoli e<span class=\"_ _567\"> </span> dimostrabili (reasonable and supportable).<span class=\"_ _567\"> </span>Le autorit\u00e0 regolamentari e di vigilanza eur<span class=\"_ _2\"></span>opee e gli standard setter che si sono espresse<span class=\"_ _567\"> </span> sull\u2019argomento <span class=\"_ _1d\"></span>sono <span class=\"_ _1d\"></span>state <span class=\"_ _24\"></span>concordi <span class=\"_ _1d\"></span>nel <span class=\"_ _1d\"></span>suggerire <span class=\"_ _1d\"></span>estrema <span class=\"_ _1d\"></span>cautela <span class=\"_ _24\"></span>nel <span class=\"_ _1d\"></span>modificare <span class=\"_ _1d\"></span>gli <span class=\"_ _24\"></span>scenari<span class=\"_ _567\"> </span> valutativi, a partire dalla fase di pi\u00f9 acuta incertezza nel 2020.<span class=\"_ _567\"> </span> In <span class=\"_ _24\"> </span>considerazione <span class=\"_ _24\"> </span>del <span class=\"_ _1\"> </span>perdurar<span class=\"_ _2\"></span>e <span class=\"_ _24\"> </span>delle <span class=\"_ _1\"> </span>motivazioni <span class=\"_ _24\"> </span>sottostanti, <span class=\"_ _24\"> </span>restano <span class=\"_ _24\"> </span>quindi <span class=\"_ _24\"> </span>confermate <span class=\"_ _1\"> </span>le<span class=\"_ _567\"> </span> scelte <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>suo <span class=\"_ _8\"></span>tempo <span class=\"_ _8\"></span>individuate <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>predisposizione <span class=\"_ _8\"></span>delle <span class=\"_ _b\"></span>relazioni <span class=\"_ _8\"></span>finanziarie <span class=\"_ _b\"></span>che, <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>luce<span class=\"_ _567\"> </span> dell\u2019andamento del contesto macroeconomico di riferimento, sono state tempo per tempo<span class=\"_ _567\"> </span><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs8d\">ogget<span class=\"ws2d7\">to </span>d<span class=\"ws2d8\">i </span>cal<span class=\"ws2d7\">ibrazione e </span>af<span class=\"ws2d8\">finamento <span class=\"_ _2\"></span>i<span class=\"_ _b\"></span>n ragione del<span class=\"ws0\">l<span class=\"ws2d7\">\u2019evoluzione <span class=\"_ _2\"></span>d<span class=\"_ _b\"></span>el quadr<span class=\"_ _2\"></span>o macr<span class=\"ws0\">oeconomico </span></span></span></span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs8e\">generale e di settore.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws61 gs8f\">Il </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws61 gs90\">Gruppo ha analizzato gli aspetti di valutazione in allineamento alle indicazioni dei diversi </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs91\">regolatori <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>standard <span class=\"_ _2\"></span>sette<span class=\"ls5c\">r</span>, <span class=\"_ _2\"></span>mirando <span class=\"_ _2\"></span>al <span class=\"_ _a\"></span>raggiungimento di <span class=\"_ _a\"></span>un <span class=\"_ _2\"></span>equilibrio <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>l\u2019esigenza <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>evitare </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws8f gs92\">ipotesi eccessivamente procicliche nei modelli utilizzati per la stima delle per<span class=\"_ _2\"></span>dite attese su </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws170 gs93\">crediti e la necessit\u00e0 di assicurar<span class=\"_ _2\"></span>e che i rischi correlati al contesto macroeconomico cui Banco </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs94\">Desio \u00e8 (o sar\u00e0) esposto, si riflettano adeguatamente nelle valutazioni contabili e prudenziali.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2d9 gs95\">Pertanto, tenuto conto degli elementi di incertezza e di cambiamento macroeconomico </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws12a gs96\">ancora presenti nell\u2019attuale contesto di mer<span class=\"_ _2\"></span>cato, il Gruppo ha ritenuto opportuno aggiornare </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs97\">le <span class=\"_ _2\"></span>previsioni <span class=\"_ _2\"></span>macroeconomiche <span class=\"_ _2\"></span>utilizzate per <span class=\"_ _a\"></span>la stima <span class=\"_ _2\"></span>delle per<span class=\"_ _2\"></span>dite <span class=\"_ _2\"></span>attese al <span class=\"_ _2\"></span>fine <span class=\"_ _2\"></span>di includer<span class=\"_ _2\"></span>e gli </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf7 gs98\">elementi di cambiamento macroeconomico attuali e pr<span class=\"_ _2\"></span>ospettici forniti dai provider specializzati. </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws157 gs99\">In relazione ai persistenti elementi di incertezza negli scenari macr<span class=\"_ _2\"></span>oeconomici gi\u00e0 richiamati </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws138 gs9a\">e coerentemente con le attese dei r<span class=\"_ _2\"></span>egulators, nonch\u00e9 con l\u2019approccio di massima attenzione </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws156 gs9b\">applicato nel monitoraggio andamentale delle esposizioni gi\u00e0 adottato nei precedenti eser<span class=\"_ _2\"></span>cizi, la </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf8 gs9c\">Banca ha ritenuto opportuno continuare ad adottar<span class=\"_ _2\"></span>e un approccio di prudenza nella valutazione </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws234 gs9d\">degli impatti di pi\u00f9 lungo periodo in relazione anche ai nuovi fattori di rischio emer<span class=\"_ _2\"></span>genti, </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs9e\">definendo aggiustamenti post modello.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsce gs9f\">Le principali caratteristiche del modello di determinazione della perdita attesa, degli scenari </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1a2 gsa0\">macroeconomici ivi incorporati e degli interventi di management overlay<span class=\"_ _3\"></span>, in cui risultano gi\u00e0 </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws56 gsa1\">considerati <span class=\"_ _7c\"> </span>gli <span class=\"_ _7c\"> </span>effetti <span class=\"_ _258\"> </span>del <span class=\"_ _7c\"> </span>cambiamento <span class=\"_ _258\"> </span>climatico, <span class=\"_ _7c\"> </span>sono <span class=\"_ _7c\"> </span>pi\u00f9 <span class=\"_ _258\"> </span>nel <span class=\"_ _7c\"> </span>dettaglio <span class=\"_ _7c\"> </span>descritti <span class=\"_ _258\"> </span>nella </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws56 gsa2\">successiva <span class=\"_ _9\"> </span><span class=\"ws0\">Parte <span class=\"_ _9\"> </span>E <span class=\"_ _9\"> </span><span class=\"ff70\">-</span> <span class=\"_ _9\"> </span>Informazioni <span class=\"_ _9\"> </span>sui <span class=\"_ _9\"> </span>rischi <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>sulle <span class=\"_ _38\"> </span>relative <span class=\"_ _9\"> </span>politiche <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>copertura <span class=\"_ _9\"> </span>cui <span class=\"_ _9\"> </span>si <span class=\"_ _9\"> </span>fa </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsa3\">rimando.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2da gsa4\">Anche <span class=\"_ _24\"></span>la <span class=\"_ _1d\"></span>determinazione <span class=\"_ _24\"> </span>delle <span class=\"_ _24\"> </span>perdite <span class=\"_ _24\"> </span>attese <span class=\"_ _24\"></span>sul <span class=\"_ _24\"></span>portafoglio <span class=\"_ _24\"></span>crediti <span class=\"_ _24\"></span>deteriorato <span class=\"_ _1d\"></span>(stage </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2da gsa5\">3) <span class=\"_ _1\"> </span><span class=\"ff8 ws0\">implica <span class=\"_ _1\"> </span>significativi <span class=\"_ _1\"> </span>elementi <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>giudizio, <span class=\"_ _1\"> </span>con <span class=\"_ _1\"> </span>particolare <span class=\"_ _9\"> </span>riferimento <span class=\"_ _24\"> </span>alla <span class=\"_ _1\"> </span>stima <span class=\"_ _1\"> </span>dei <span class=\"_ _9\"> </span>flussi </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsa6\">ritenuti <span class=\"_ _30\"> </span><span class=\"ff7 ws1a2\">recuperabili <span class=\"_ _2b1\"> </span>e <span class=\"_ _30\"> </span>della <span class=\"_ _30\"> </span>relativa <span class=\"_ _2b1\"> </span>tempistica  di <span class=\"_ _2b1\"> </span>recupero. <span class=\"_ _30\"> </span>Nel <span class=\"_ _30\"> </span>corso <span class=\"_ _2b1\"> </span>del <span class=\"_ _30\"> </span>periodo <span class=\"_ _30\"> </span>di </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1a2 gsa7\">riferimento <span class=\"_ _1\"> </span>si <span class=\"_ _1\"> </span>\u00e8 <span class=\"_ _1\"> </span><span class=\"ff8 ws0\">agito <span class=\"_ _8\"></span>con <span class=\"_ _1d\"></span>gli <span class=\"_ _1d\"></span>opportuni <span class=\"_ _8\"></span>interventi <span class=\"_ _1d\"></span>al <span class=\"_ _1d\"></span>fine <span class=\"_ _1\"> </span>di <span class=\"_ _8\"></span>poter <span class=\"_ _1d\"></span>adeguatamente <span class=\"_ _8\"></span>gestire <span class=\"_ _1d\"></span>il </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsa8\">contesto <span class=\"_ _24\"> </span>contingente  legato <span class=\"_ _258\"> </span>al <span class=\"_ _1f\"> </span>contesto <span class=\"_ _1f\"> </span>macroeconomico <span class=\"_ _258\"> </span>ed <span class=\"_ _1f\"> </span>assicurare <span class=\"_ _1f\"> </span>comunque <span class=\"_ _258\"> </span>la </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsa9\">corretta <span class=\"_ _2e\"> </span>classificazione <span class=\"_ _30\"> </span>e <span class=\"_ _30\"> </span>valutazione <span class=\"_ _19c\"> </span>di <span class=\"_ _2e\"> </span>recuperabilit\u00e0 <span class=\"_ _19c\"> </span>delle <span class=\"_ _2e\"> </span>esposizioni <span class=\"_ _19c\"> </span>classificate <span class=\"_ _30\"> </span>a </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsaa\">deteriorato <span class=\"_ _7c\"> </span>con <span class=\"_ _258\"> </span>conseguente <span class=\"_ _1\"> </span>riflesso <span class=\"_ _1\"> </span>sul <span class=\"_ _1\"> </span>costo <span class=\"_ _1\"> </span>del <span class=\"_ _24\"> </span>credito <span class=\"_ _1\"> </span>deteriorato <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>periodo, <span class=\"_ _1\"> </span>tenuto </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsab\">conto <span class=\"_ _b\"></span>delle <span class=\"_ _8\"></span>cessioni <span class=\"_ _b\"></span>nel <span class=\"_ _8\"></span>frattempo <span class=\"_ _b\"></span><span class=\"ff7 ws9f\">intervenute <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>delle <span class=\"_ _8\"></span>possibili <span class=\"_ _b\"></span>future <span class=\"_ _8\"></span>opportunit\u00e0 <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>derisking </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws9f gsac\">in linea con la propria NPLs strategy. </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws13c gsad\">Per <span class=\"_ _9\"> </span>gli <span class=\"_ _9\"> </span>aggiornamenti <span class=\"_ _1\"> </span>introdotti <span class=\"_ _9\"> </span>nella <span class=\"_ _9\"> </span>misurazione <span class=\"_ _9\"> </span>delle <span class=\"_ _9\"> </span>perdite <span class=\"_ _9\"> </span>attese <span class=\"_ _1\"> </span>sulle <span class=\"_ _9\"> </span>esposizioni </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws13c gsae\">non <span class=\"_ _24\"></span><span class=\"ff8 ws0\">deteriorate <span class=\"_ _24\"></span>si <span class=\"_ _24\"></span>fa <span class=\"_ _24\"></span>rinvio <span class=\"_ _24\"></span>a <span class=\"_ _24\"></span>quanto <span class=\"_ _24\"></span>illustrato <span class=\"_ _24\"></span>nella <span class=\"_ _24\"></span>Parte <span class=\"_ _24\"></span>E <span class=\"_ _24\"></span><span class=\"ff70\">-</span> <span class=\"_ _24\"> </span>Informazioni <span class=\"_ _24\"> </span>sui <span class=\"_ _24\"> </span>rischi <span class=\"_ _24\"> </span>e <span class=\"_ _24\"> </span>sulle </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsaf\">relative <span class=\"ff7\">politiche di copertura.<span class=\"_ _567\"> </span></span></div>Impairment test delle attivit\u00e0 immateriali a vita indefinita (avviamenti) e delle partecipazioni<span class=\"_ _567\"> </span>Ai sensi dello IAS 36 Riduzione di valore delle attivit\u00e0, tutte le attivit\u00e0 immateriali a vita utile<span class=\"_ _567\"> </span> indefinita, cos\u00ec <span class=\"_ _9\"> </span>come <span class=\"_ _1\"> </span>le <span class=\"_ _9\"> </span>partecipazioni, <span class=\"_ _1\"> </span>devono <span class=\"_ _9\"> </span>essere<span class=\"_ _2\"></span><span class=\"ls55 ws2d3\"> <span class=\"ls0 ws0\">sottoposte</span><span class=\"ls56\"> <span class=\"_ _2\"></span><span class=\"ls0 ws0\">almeno <span class=\"_ _9\"> </span>annualmente <span class=\"_ _1\"> </span>al<span class=\"_ _567\"> </span></span></span></span><span class=\"ls55 ws2d3\"><span class=\"ls56\"><span class=\"ls0 ws0\"> </span></span></span>test <span class=\"_ _1d\"></span>di<span class=\"ls57 ws103\"> </span>impairment, <span class=\"_ _1d\"></span>al <span class=\"_ _1d\"></span>fine di<span class=\"ls58 ws103\"> </span>verificarne la <span class=\"_ _1d\"></span>recuperabilit\u00e0<span class=\"ls57 ws103\"> </span>del <span class=\"_ _8\"></span>valore.<span class=\"_ _2\"></span><span class=\"ls57 ws103\"> <span class=\"ls0 ws0\">In <span class=\"_ _8\"></span>aggiunta, <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>principio<span class=\"_ _567\"> </span></span></span><span class=\"ls57 ws103\"><span class=\"ls0 ws0\"> </span></span>stabilisce <span class=\"_ _2\"></span>che i <span class=\"_ _2\"></span>risultati del <span class=\"_ _2\"></span>test <span class=\"_ _2\"></span>annuale possano <span class=\"_ _2\"></span>essere <span class=\"_ _2\"></span>considerati validi <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>fini delle <span class=\"_ _2\"></span>successive<span class=\"_ _567\"> </span> valutazioni, purch\u00e9 sia considerata r<span class=\"_ _2\"></span>emota la probabilit\u00e0 che il valore r<span class=\"_ _2\"></span>ecuperabile delle attivit\u00e0<span class=\"_ _567\"> </span> immateriali <span class=\"_ _2\"></span>sia <span class=\"_ _a\"></span>inferiore <span class=\"_ _2\"></span>rispetto <span class=\"_ _2\"></span>al <span class=\"_ _a\"></span>valore <span class=\"_ _2\"></span>contabile. <span class=\"_ _2\"></span><span class=\"ls59\">T<span class=\"ls0\">ale <span class=\"_ _a\"></span>giudizio pu\u00f2 <span class=\"_ _a\"></span>basarsi <span class=\"_ _2\"></span>sull\u2019analisi <span class=\"_ _2\"></span>dei <span class=\"_ _a\"></span>fatti<span class=\"_ _567\"> </span></span></span><span class=\"ls59\"><span class=\"ls0\"> </span></span>intervenuti <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>circostanze modificatesi <span class=\"_ _b\"></span>successivamente <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>pi\u00f9 <span class=\"_ _b\"></span>recente <span class=\"_ _b\"></span>test <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>impairment<span class=\"_ _567\"> </span> annuale condotto.<span class=\"_ _567\"> </span>Per <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>predisposizione <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>presente documento <span class=\"_ _8\"></span>di bilancio, <span class=\"_ _8\"></span>In linea <span class=\"_ _8\"></span>con quanto <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>evisto <span class=\"_ _b\"></span>dallo<span class=\"_ _567\"> </span> IAS 36 Riduzione di valore delle attivit\u00e0 e dalla Policy d\u2019impairment, il Gruppo Banco Desio ha<span class=\"_ _567\"> </span> provveduto<span class=\"_ _2\"></span><span class=\"ls5a ws12\"> <span class=\"ls0 ws0\">all\u2019aggiornamento</span> <span class=\"ls0 ws0\">annuale <span class=\"_ _1d\"></span>delle</span> <span class=\"ls0 ws0\">previsioni<span class=\"_ _2\"></span><span class=\"ls5b ws12\"> <span class=\"ls0 ws0\">economico-finanziarie, con <span class=\"_ _8\"></span>proiezioni<span class=\"_ _567\"> </span></span></span></span></span><span class=\"ls5a ws12\"><span class=\"ls0 ws0\"><span class=\"ls5b ws12\"><span class=\"ls0 ws0\"> </span></span></span></span>su un orizzonte temporale esplicito di cinque anni.<span class=\"_ _567\"> </span>Conseguentemente sulla data di riferimento, le analisi valutative del test di impairment non<span class=\"_ _567\"> </span> sono state condotte mediante l\u2019utilizzo di un approccio multi-scenario in considerazione del<span class=\"_ _567\"> </span> fatto <span class=\"_ _2\"></span>che <span class=\"_ _a\"></span>le <span class=\"_ _2\"></span>previsioni <span class=\"_ _2\"></span>economico-finanziarie <span class=\"_ _a\"></span>considerate <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>basate <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>assunzioni <span class=\"_ _2\"></span>ragionevoli,<span class=\"_ _567\"> </span> ancorate al quadro macroeconomico generale e di settore che risul<span class=\"_ _b\"></span>ta ancora interessato dagli<span class=\"_ _567\"> </span> elementi di significativa incertezza in precedenza richiamati.<span class=\"_ _567\"> </span>Per <span class=\"_ _b\"></span>l\u2019informativa <span class=\"_ _b\"></span>qualitativa <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>quantitativa <span class=\"_ _b\"></span>sulla <span class=\"_ _b\"></span>modalit\u00e0 <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>esecuzione <span class=\"_ _8\"></span>del test <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>impairment<span class=\"_ _567\"> </span> si <span class=\"_ _1\"> </span>fa <span class=\"_ _1\"> </span>rinvio <span class=\"_ _1\"> </span>a <span class=\"_ _1\"> </span>quanto <span class=\"_ _1\"> </span>contenuto <span class=\"_ _1\"> </span>nelle <span class=\"_ _1\"> </span>successive <span class=\"_ _1\"> </span>sezioni <span class=\"_ _9\"> </span>Partecipazioni <span class=\"_ _24\"> </span><span class=\"ff70\">-</span> <span class=\"_ _1\"> </span>voce <span class=\"_ _1\"> </span>70 <span class=\"_ _1\"> </span>e <span class=\"_ _1\"> </span>Attivit\u00e0<span class=\"_ _567\"> </span> immateriali <span class=\"ff70\">-</span> voce 100 contenute nella Parte B <span class=\"ff70\">-</span> Informazioni sullo stato patrimoniale.<span class=\"_ _567\"> </span>Stima della recuperabilit\u00e0 delle attivit\u00e0 fiscali per imposte anticipate<span class=\"_ _567\"> </span>T<span class=\"ls0\">ra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>patrimoniali <span class=\"_ _a\"></span>sono altr<span class=\"_ _2\"></span>es\u00ec <span class=\"_ _2\"></span>presenti <span class=\"_ _a\"></span>significative <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>fiscali <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>imposte <span class=\"_ _2\"></span>anticipate<span class=\"_ _567\"> </span></span><span class=\"ls0\"> </span>(DT<span class=\"_ _3\"></span>A - Deferred <span class=\"ls5d\">T</span>ax Asset) principalmente derivanti da dif<span class=\"_ _2\"></span>ferenze temporanee tra la data di<span class=\"_ _567\"> </span> iscrizione <span class=\"_ _b\"></span>nel <span class=\"_ _b\"></span>conto <span class=\"_ _8\"></span>economico <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>determinati <span class=\"_ _8\"></span>costi <span class=\"_ _b\"></span>aziendali <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>la <span class=\"_ _b\"></span>data <span class=\"_ _b\"></span>nella <span class=\"_ _8\"></span>quale <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>medesimi<span class=\"_ _567\"> </span> costi potranno essere dedotti, nonch\u00e9 derivanti da per<span class=\"_ _2\"></span>dite fiscali riportabili a nuovo.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019iscrizione di tali attivit\u00e0 ed il successivo mantenimento in bilancio presuppone un giudizio di<span class=\"_ _567\"> </span> probabilit\u00e0 in merito al r<span class=\"_ _2\"></span>ecupero delle stesse, che dovr\u00e0 peraltro considerar<span class=\"_ _2\"></span>e le disposizioni<span class=\"_ _567\"> </span> normative fiscali vigenti alla data di redazione del bilancio.<span class=\"_ _567\"> </span>Nel <span class=\"ws0\">dettagl</span>io, le <span class=\"ws0\">att</span>ivit\u00e0 per imposte <span class=\"ws0\">ant</span>icipate <span class=\"ws2d5\">che <span class=\"ws2d6\">rispondono </span></span>ai <span class=\"ws0\">requisit</span>i <span class=\"ws0\">richiest<span class=\"ws2d5\">i </span>dal<span class=\"ws2d5\">la </span>Legge<span class=\"_ _567\"> </span></span><span class=\"ws0\"> </span><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsdd gsc5\">214/2011 <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>automaticamente <span class=\"_ _b\"></span>trasformabili <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>crediti <span class=\"_ _8\"></span>di imposta <span class=\"_ _8\"></span>nell\u2019ipotesi di <span class=\"_ _b\"></span>rilevazione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc6\">di una perdita <span class=\"_ _b\"></span>civilistica, di una <span class=\"_ _b\"></span>perdita fiscale ai <span class=\"_ _b\"></span>fini IRES e <span class=\"_ _b\"></span>di un valore <span class=\"_ _b\"></span>della produzione netto<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc7\">negativo <span class=\"_ _24\"> </span>ai <span class=\"_ _1\"> </span>fini <span class=\"_ _1\"> </span>IRAP; <span class=\"_ _1\"> </span>il <span class=\"_ _1\"> </span>loro <span class=\"_ _24\"> </span>recupero <span class=\"_ _1\"> </span>\u00e8 <span class=\"_ _1\"> </span>quindi <span class=\"_ _1\"> </span>certo, <span class=\"_ _1\"> </span>in <span class=\"_ _24\"> </span>quanto <span class=\"_ _1\"> </span>prescinde <span class=\"_ _1\"> </span>dalla <span class=\"_ _1\"> </span>capacit\u00e0 <span class=\"_ _1\"> </span><span class=\"ff7\">di<span class=\"_ _567\"> </span></span><span class=\"ff7\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsc8\">generare una redditivit\u00e0 futura.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc9\">Per le <span class=\"_ _2\"></span>residue attivit\u00e0 <span class=\"_ _2\"></span>fiscali non <span class=\"_ _2\"></span>trasformabili in cr<span class=\"_ _2\"></span>editi di imposta <span class=\"_ _2\"></span>il giudizio <span class=\"_ _2\"></span>sulla probabilit\u00e0 <span class=\"_ _2\"></span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsa1 gsca\">recuper<span class=\"_ _2\"></span>o<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsa1 gscb\">deve essere fondato su ragionevoli pr<span class=\"_ _2\"></span>evisioni reddituali desumibili dai piani strategici<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gscc\">e <span class=\"_ _1d\"></span>previsionali<span class=\"ls69 ws2e4\"> </span>approvati,<span class=\"ls6a ws2e4\"> </span>tenuto <span class=\"_ _1d\"></span>anche <span class=\"_ _1d\"></span>conto <span class=\"_ _24\"></span>che <span class=\"_ _1d\"></span>ai <span class=\"_ _24\"> </span>fini IRES <span class=\"_ _1d\"></span>la <span class=\"_ _1d\"></span>normativa<span class=\"ls69 ws2e4\"> </span>fiscale prevede<span class=\"_ _2\"></span><span class=\"ls69 ws2e4\"> <span class=\"ls0 ws0\">la<span class=\"_ _567\"> </span></span></span><span class=\"ls69 ws2e4\"><span class=\"ls0 ws0\"> </span></span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gscd\">riportabilit\u00e0<span class=\"ls6b ws2e5\"> </span>a <span class=\"_ _a\"></span>nuovo <span class=\"_ _a\"></span>delle<span class=\"ls6b ws2e5\"> </span>perdite<span class=\"ls6b ws2e5\"> </span>fiscali<span class=\"ls6c ws2e5\"> </span>senza <span class=\"_ _a\"></span>alcun <span class=\"_ _a\"></span>limite<span class=\"ls6b ws2e5\"> </span>temporale. <span class=\"_ _2\"></span><span class=\"ls59\">T<span class=\"ls0\">ale <span class=\"_ _a\"></span>giudizio<span class=\"ls6b ws2e5\"> </span>risulta<span class=\"ls6c ws2e5\"> <span class=\"_ _b\"></span></span>essere<span class=\"_ _567\"> </span></span></span><span class=\"ls59\"><span class=\"ls0\"> </span></span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsce\">un esercizio <span class=\"_ _b\"></span>complesso, <span class=\"_ _b\"></span>in particolar <span class=\"_ _b\"></span>modo <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>riferito <span class=\"_ _b\"></span>alle <span class=\"_ _b\"></span>D<span class=\"_ _b\"></span><span class=\"ls5c\">T</span>A <span class=\"_ _b\"></span>sulle <span class=\"_ _b\"></span>perdite fiscali <span class=\"_ _b\"></span>riportabili <span class=\"_ _b\"></span>a<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsad gscf\">nuovo, la cui stessa esistenza potrebbe esser<span class=\"_ _2\"></span>e un indicatore del fatto di non disporre in futur<span class=\"_ _2\"></span>o<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd0\">di<span class=\"ls6d ws2e6\"> </span>redditi<span class=\"ls6d ws2e6\"> </span>imponibili<span class=\"ls6d ws2e6\"> </span>suf<span class=\"_ _2\"></span>ficienti<span class=\"ls6d ws2e6\"> </span>per <span class=\"_ _24\"></span>il <span class=\"_ _24\"></span>loro<span class=\"_ _2\"></span><span class=\"ls6d ws2e6\"> <span class=\"ls0 ws0\">recuper<span class=\"_ _2\"></span>o.<span class=\"ls6d ws2e6\"> </span>In <span class=\"_ _1d\"></span>base <span class=\"_ _24\"> </span>a <span class=\"_ _24\"> </span>quanto <span class=\"_ _24\"> </span>previsto<span class=\"_ _2\"></span><span class=\"ls6e ws2e6\"> <span class=\"ls0 ws0\">dal <span class=\"_ _24\"></span>principio<span class=\"_ _567\"> </span></span></span></span></span><span class=\"ls6d ws2e6\"><span class=\"ls0 ws0\"><span class=\"ls6e ws2e6\"><span class=\"ls0 ws0\"> </span></span></span></span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws90 gsd1\">contabile IAS 12 Imposte sul reddito, il suddetto giudizio di r<span class=\"_ _2\"></span>ecuperabilit\u00e0 (c.d. probability test)<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws8e gsd2\">richiede un\u2019attenta ricognizione di tutte le evidenze a supporto della probabilit\u00e0 di disporr<span class=\"_ _2\"></span>e in<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd3\">futuro di r<span class=\"_ _2\"></span>edditi imponibili sufficienti.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1a4 gsd4\">Per tenere conto delle incertezze dello scenario macr<span class=\"_ _2\"></span>oeconomico e delle potenziali ripercussioni<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd5\">sul<span class=\"ws2e7\">la </span>st<span class=\"ws2e8\">ima <span class=\"ws2e7\">dei </span>flussi <span class=\"_ _2\"></span><span class=\"ws2e7\">fi<span class=\"_ _b\"></span>nanziari imponibil<span class=\"ws2e8\">i, <span class=\"_ _a\"></span>il<span class=\"_ _8\"></span><span class=\"ws2e7\"> <span class=\"_ _a\"></span>pr<span class=\"ws0\">obabil</span>ity <span class=\"_ _2\"></span>te<span class=\"_ _b\"></span><span class=\"ws2e8\">st \u00e8 stato condotto <span class=\"_ _a\"></span>co<span class=\"_ _8\"></span><span class=\"ws2e7\">n <span class=\"_ _2\"></span>la<span class=\"_ _b\"></span><span class=\"ws2e8\"> <span class=\"_ _2\"></span>medesima<span class=\"_ _567\"> </span></span></span></span></span></span></span></span><span class=\"ws2e8\"><span class=\"ws2e7\"><span class=\"ws2e8\"><span class=\"ws2e7\"><span class=\"ws2e8\"><span class=\"ws2e7\"><span class=\"ws2e8\"> </span></span></span></span></span></span></span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws5c gsd6\">metodologia adottata per i due esercizi pr<span class=\"_ _2\"></span>ecedenti, considerando le previsioni dei futuri redditi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd7\">imponibil<span class=\"ws91\">i </span>derivant<span class=\"ws91\">i </span>dal<span class=\"ws2d2\">le <span class=\"ws91\">medesime </span></span>pr<span class=\"ws91\">evisioni </span>andamental<span class=\"ws91\">i considerate anche ai fini del test d</span>i<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd8\">impairment delle attivit\u00e0 immateriali a vita utile indefinita (avviamenti) e delle partecipazioni.<span class=\"_ _567\"> </span><span class=\"ff6f\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws2e9 gsd9\">Per <span class=\"ws0\">l\u2019informativa <span class=\"_ _9\"> </span>qualitativa <span class=\"_ _9\"> </span>sulla <span class=\"_ _1\"> </span>modalit\u00e0 <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span><span class=\"ws231\">verifica </span>della <span class=\"_ _9\"> </span>recuperabilit\u00e0 <span class=\"_ _9\"> </span>delle <span class=\"_ _9\"> </span>attivit\u00e0 <span class=\"_ _1\"> </span>per<span class=\"_ _567\"> </span></span><span class=\"ws0\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws2ea gsda\">imposte <span class=\"ws0\">anticipate, <span class=\"_ _8\"></span></span>si fa <span class=\"ws2eb\">rinvio </span>a quanto contenuto <span class=\"ws0\">nella <span class=\"_ _8\"></span></span>successiva sezione <span class=\"ws0\">Attivit\u00e0 <span class=\"_ _8\"></span>fiscali <span class=\"_ _1d\"></span><span class=\"ff71\">-<span class=\"_ _567\"> </span></span></span><span class=\"ws0\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15e gsdb\">Voce 110, contenuta nella Parte B <span class=\"ff71\">-</span> Informazioni sullo stato patrimoniale consolidato della<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsdc\">presente Nota integrativa.<span class=\"_ _567\"> </span></div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gsdd\">V<span class=\"_ _2\"></span>alorizzazione degli strumenti finanziari al fair value<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsde\">Ai <span class=\"_ _b\"></span>fini <span class=\"_ _b\"></span>della <span class=\"_ _8\"></span>presente informativa <span class=\"_ _8\"></span>finanziaria <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>oceduto <span class=\"_ _b\"></span>ad <span class=\"_ _8\"></span>aggiornare la <span class=\"_ _8\"></span>valutazione <span class=\"_ _b\"></span>degli<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsdf\">strumenti<span class=\"ls6f ws2ec\"> </span>finanziari al <span class=\"_ _1d\"></span>fair <span class=\"_ _1d\"></span>value <span class=\"_ _24\"></span>sulla<span class=\"ls70 ws2ec\"> </span>base <span class=\"_ _8\"></span>delle<span class=\"ls6f ws2ec\"> </span>correnti<span class=\"ls6f ws2ec\"> </span>condizioni<span class=\"ls6f ws2ec\"> <span class=\"_ _2\"></span><span class=\"ls0 ws0\">di<span class=\"ls6f ws2ec\"> </span>mercato,<span class=\"_ _2\"></span><span class=\"ls6f ws2ec\"> <span class=\"ls0 ws0\">in <span class=\"_ _1d\"></span>linea</span> <span class=\"ls0 ws0\">con<span class=\"_ _567\"> </span></span></span></span></span><span class=\"ls6f ws2ec\"><span class=\"ls0 ws0\"><span class=\"ls6f ws2ec\"><span class=\"ls0 ws0\"> </span></span></span></span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gse0\">quanto previsto dall\u2019IFRS 13 V<span class=\"_ _a\"></span>alutazione del fair value e dalla Policy di fair value di Gruppo.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws9 gse1\">In particolare, per gli investimenti al fair value che derivano il lor<span class=\"_ _2\"></span>o valore direttamente, nel caso<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gse2\">dei titoli quotati, o indirettamente, nel caso di investimenti convertibili o strettamente legati a<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gse3\">strumenti <span class=\"_ _2\"></span>quotati/valutati <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>multipli di <span class=\"_ _a\"></span>mercato, <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>quotazioni <span class=\"_ _2\"></span>di mer<span class=\"_ _2\"></span>cato <span class=\"_ _2\"></span>(valutati <span class=\"_ _2\"></span>quindi con<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsa gse4\">metodologie ascrivibili ai livelli di fair value 1 e 2), si \u00e8 proceduto ad aggiornar<span class=\"_ _2\"></span>e le valutazioni<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gse5\">sulla base dei prezzi di borsa.<span class=\"_ _567\"> </span> </div>\u00c8 <span class=\"_ _a\"></span>da <span class=\"_ _2\"></span>ritenersi <span class=\"_ _a\"></span>piuttosto <span class=\"_ _2\"></span>contenuto <span class=\"_ _a\"></span>l\u2019impiego <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>significativi <span class=\"_ _a\"></span>elementi <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>giudizio <span class=\"_ _2\"></span>nella <span class=\"_ _a\"></span>valutazione degli strumenti <span class=\"_ _2\"></span>finanziari in portafoglio <span class=\"_ _2\"></span>in considerazione del <span class=\"_ _2\"></span>fatto che Banco <span class=\"_ _2\"></span>Desio continua a mantenere un\u2019allocazione molto prudente, per cui il ricorso a modelli valutativi per la rilevazione del fair <span class=\"_ _b\"></span>value <span class=\"_ _b\"></span>degli <span class=\"_ _b\"></span>strumenti <span class=\"_ _b\"></span>finanziari <span class=\"_ _b\"></span>non <span class=\"_ _b\"></span>quotati <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>mercati att<span class=\"_ _b\"></span>ivi (livello <span class=\"_ _b\"></span>3), <span class=\"_ _b\"></span>sostanzialmente riconducibili a <span class=\"_ _b\"></span>quote <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>OICR di <span class=\"_ _b\"></span>fondi <span class=\"_ _b\"></span>chiusi, <span class=\"_ _b\"></span>riguarda una <span class=\"_ _b\"></span>limitata porzione <span class=\"_ _b\"></span>degli <span class=\"_ _b\"></span>investimenti detenuti. Con <span class=\"_ _b\"></span>particolare <span class=\"_ _b\"></span>riferimento <span class=\"_ _8\"></span>ai <span class=\"_ _b\"></span>fondi <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>investimento <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>tipo <span class=\"_ _b\"></span>chiuso <span class=\"_ _b\"></span>classificati <span class=\"_ _8\"></span>tra <span class=\"_ _b\"></span>gli <span class=\"_ _8\"></span>strumenti finanziari <span class=\"_ _a\"></span>obbligatoriamente <span class=\"_ _2\"></span>valutati <span class=\"_ _a\"></span>al <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _a\"></span>sono <span class=\"_ _2\"></span>stati <span class=\"_ _a\"></span>recepiti <span class=\"_ _a\"></span>gli <span class=\"_ _2\"></span>effetti <span class=\"_ _a\"></span>economici <span class=\"_ _2\"></span>negativi scaturiti dall\u2019aggiornamento della valutazione sulla base degli ultimi elementi informativi disponibili<span class=\"ls5e ws2dc\"> </span>(NA<span class=\"_ _2\"></span><span class=\"ls5f\">V<span class=\"ls0\">, <span class=\"_ _1d\"></span>business <span class=\"_ _1d\"></span>plan, <span class=\"_ _1d\"></span>ecc.) <span class=\"_ _1d\"></span>secondo <span class=\"_ _24\"></span>quanto <span class=\"_ _1d\"></span>previsto<span class=\"_ _2\"></span><span class=\"ls5e ws2dc\"> <span class=\"ls0 ws0\">dalla</span> <span class=\"ls0 ws0\">richiamata <span class=\"_ _1d\"></span>Policy</span> <span class=\"ls0 ws0\">di</span> <span class=\"ls0 ws0\">fair </span></span></span></span>value di Gruppo.<span class=\"_ _567\"> </span>Per <span class=\"ws0\">l\u2019informativa <span class=\"_ _b\"></span>qualitativa <span class=\"_ _b\"></span></span>e <span class=\"ws0\">quantitativa <span class=\"_ _b\"></span>sulla <span class=\"_ _b\"></span>modalit\u00e0 <span class=\"_ _8\"></span>di <span class=\"ws2de\">determinazione <span class=\"ws2df\">del </span></span></span>fair value si <span class=\"ws0\">fa </span>rinvio a quanto contenuto nella successiva Parte A.4 <span class=\"ff71\">-</span> Informativa sul fair value.<span class=\"_ _567\"> </span>Stima dei fondi per rischi e oneri<span class=\"_ _567\"> </span>La complessit\u00e0 delle situazioni ed operazioni societarie che sono alla base dei contenziosi in<span class=\"_ _567\"> </span> essere, unitamente alle pr<span class=\"_ _2\"></span>oblematiche interpretative riguardanti la legislazione applicabile,<span class=\"_ _567\"> </span> richiedono significativi <span class=\"_ _2\"></span>elementi di giudizio nella <span class=\"_ _2\"></span>stima delle passivit\u00e0 <span class=\"_ _2\"></span>che potranno emer<span class=\"_ _2\"></span>gere al<span class=\"_ _567\"> </span> momento <span class=\"_ _2\"></span>della <span class=\"_ _a\"></span>definizione <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>liti <span class=\"_ _2\"></span>pendenti. <span class=\"_ _2\"></span>Le <span class=\"_ _2\"></span>difficolt\u00e0 <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>valutazione <span class=\"_ _2\"></span>interessano <span class=\"_ _a\"></span>sia <span class=\"_ _2\"></span>l\u2019an <span class=\"_ _2\"></span>sia <span class=\"_ _2\"></span>il<span class=\"_ _567\"> </span> quantum nonch\u00e9 <span class=\"_ _2\"></span>i tempi di eventuale <span class=\"_ _2\"></span>manifestazione della passivit\u00e0 <span class=\"_ _2\"></span>e risultano particolarmente<span class=\"_ _567\"> </span> evidenti<span class=\"ls60 ws2e0\"> </span>qualora<span class=\"ls60 ws2e0\"> </span>il<span class=\"ls61 ws2e0\"> </span>procedimento<span class=\"ls60 ws2e0\"> </span>avviato<span class=\"ls60 ws2e0\"> </span>sia<span class=\"ls60 ws2e0\"> </span>nella<span class=\"ls60 ws2e0\"> </span>fase<span class=\"ls60 ws2e0\"> </span>iniziale<span class=\"ls60 ws2e0\"> </span>e/o<span class=\"ls60 ws2e0\"> </span>sia<span class=\"ls60 ws2e0\"> </span>in<span class=\"ls61 ws2e0\"> </span>corso<span class=\"ls60 ws2e0\"> </span>la<span class=\"ls60 ws2e0\"> </span>r<span class=\"_ _2\"></span>elativa<span class=\"ls60 ws2e0\"> </span>istruttoria.<span class=\"_ _567\"> </span>La peculiarit\u00e0 dell\u2019oggetto del contendere e la conseguente assenza di giurisprudenza riferita<span class=\"_ _567\"> </span> a vertenze paragonabili, nonch\u00e9 i diversi orientamenti espressi dagli or<span class=\"_ _2\"></span>gani giudicanti, sia<span class=\"_ _567\"> </span> ai vari livelli del procedimento contenzioso, sia da or<span class=\"_ _2\"></span>gani del medesimo livello a distanza di<span class=\"_ _567\"> </span> tempo, rendono dif<span class=\"_ _2\"></span>ficile la valutazione delle <span class=\"_ _b\"></span>passivit\u00e0 potenziali anche qualora siano disponibili<span class=\"_ _567\"> </span> le sentenze provvisorie emesse a seguito dei primi gradi di giudizio. L<span class=\"_ _3\"></span>\u2019esperienza storica<span class=\"_ _567\"> </span> dimostra che in diversi casi le decisioni assunte dai giudici nei primi gradi di giudizio sono state<span class=\"_ _567\"> </span> completamente sovvertite nei <span class=\"_ _b\"></span>giudizi di appello <span class=\"_ _b\"></span>o di cassazione <span class=\"_ _b\"></span>e ci\u00f2 sia <span class=\"_ _b\"></span>a favore che a <span class=\"_ _b\"></span>sfavore<span class=\"_ _567\"> </span> dei soggetti passivi.<span class=\"_ _567\"> </span>In<span class=\"ls62 ws14f\"> </span>tale<span class=\"ls62 ws2e1\"> </span>contesto<span class=\"ls62 ws14f\"> </span>la<span class=\"ls62 ws14f\"> </span>classificazione<span class=\"ws14f\"> </span>delle<span class=\"ls62 ws14f\"> </span>passivit\u00e0<span class=\"ls63 ws2e1\"> </span>potenziali<span class=\"ls62 ws2e1\"> <span class=\"_ _2\"></span><span class=\"ls4 ws0\">e<span class=\"ls64 ws14f\"> </span>la<span class=\"ls62 ws14f\"> </span>conseguente<span class=\"ls62 ws14f\"> </span>valutazione<span class=\"ls62 ws14f\"> </span>degli<span class=\"_ _567\"> </span></span></span><span class=\"ls62 ws2e1\"><span class=\"ls4 ws0\"> </span></span>accantonamenti necessari \u00e8 basata su elementi di giudizio non oggettivi che richiedono il ricorso<span class=\"_ _567\"> </span> a<span class=\"ls65 ws2e2\"> </span>procedimenti<span class=\"ls66 ws2e2\"> </span>di<span class=\"ls65 ws2e2\"> </span>stima<span class=\"ls65 ws2e2\"> </span>talvolta<span class=\"ls65 ws2e2\"> </span>estremamente<span class=\"_ _2\"></span><span class=\"ls65 ws2e2\"> <span class=\"ls4 ws0\">complessi.</span> <span class=\"ls4 ws0\">Non</span> <span class=\"ls4 ws0\">si</span> <span class=\"ls4 ws0\">pu\u00f2</span> <span class=\"ls4 ws0\">quindi</span> <span class=\"ls4 ws0\">escludere<span class=\"_ _2\"></span><span class=\"ls65 ws2e2\"> <span class=\"ls4 ws0\">che<span class=\"_ _567\"> </span></span></span></span></span><span class=\"ls65 ws2e2\"><span class=\"ls4 ws0\"><span class=\"ls65 ws2e2\"><span class=\"ls4 ws0\"> </span></span></span></span>a<span class=\"ls67 ws2e3\"> </span>seguito<span class=\"ls67 ws1ba\"> </span>dell\u2019emissione<span class=\"ls67 ws2e3\"> </span>delle<span class=\"ls67 ws1ba\"> </span>sentenze<span class=\"ls67 ws2e3\"> </span>definitive<span class=\"ls67 ws2e3\"> </span>gli<span class=\"ls67 ws2e3\"> </span>accantonamenti<span class=\"ls67 ws2e3\"> <span class=\"_ _2\"></span><span class=\"ls4 ws0\">ai<span class=\"ls67 ws1ba\"> </span>fondi<span class=\"ls67 ws2e3\"> </span>rischi<span class=\"ls68 ws1ba\"> </span>ed<span class=\"ls67 ws2e3\"> <span class=\"_ _2\"></span><span class=\"ls4 ws0\">oneri<span class=\"_ _567\"> </span></span></span></span></span>stanziat<span class=\"ws2f1\">i <span class=\"ws1a1\">a </span></span>fr<span class=\"ws2f1\">onte </span>del<span class=\"ws2f1\">le <span class=\"ws1a1\">passivit\u00e0 </span></span>potenzial<span class=\"ws2f1\">i <span class=\"ws1a1\">connesse </span></span>al<span class=\"ws2f1\">le vertenze </span>legal<span class=\"ws1a1\">i <span class=\"ws2f1\">e </span></span>fiscal<span class=\"ws2f1\">i <span class=\"ws1a1\">possano </span></span>rivelarsi<span class=\"_ _567\"> </span><span class=\"ws8\"> </span>carenti od eccedenti.<span class=\"_ _567\"> </span>Per <span class=\"_ _258\"> </span>l\u2019informativa <span class=\"_ _258\"> </span>sulle <span class=\"_ _1f\"> </span>principali <span class=\"_ _258\"> </span>posizioni <span class=\"_ _258\"> </span>di <span class=\"_ _258\"> </span>rischio <span class=\"_ _258\"> </span>relative <span class=\"_ _258\"> </span>a <span class=\"_ _1f\"> </span>controversie <span class=\"_ _258\"> </span>legali <span class=\"_ _258\"> </span>(azioni<span class=\"_ _567\"> </span> revocatorie <span class=\"_ _b\"></span><span class=\"ws85\">e <span class=\"_ _b\"></span>cause <span class=\"_ _b\"></span>passive <span class=\"_ _8\"></span>in corso) <span class=\"_ _8\"></span>si fa <span class=\"_ _8\"></span>rinvio alla <span class=\"_ _8\"></span>sezione Fondi <span class=\"_ _8\"></span>per rischi <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>oneri <span class=\"_ _b\"></span><span class=\"ff72\">-</span> <span class=\"_ _b\"></span>Voce <span class=\"_ _b\"></span>100<span class=\"_ _567\"> </span></span><span class=\"ws85\"> </span>contenuta <span class=\"_ _24\"></span><span class=\"ws156\">nella  Parte <span class=\"_ _1d\"></span>B  <span class=\"ff72\">-</span>  Informazioni <span class=\"_ _1d\"></span>sullo  stato <span class=\"_ _1d\"></span>patrimoniale  consolidato  della <span class=\"_ _1d\"></span>presente  Nota<span class=\"_ _567\"> </span></span><span class=\"ws156\"> </span>integrativa.<span class=\"_ _567\"> </span>Stima delle obbligazioni relative ai benefici a favore dei dipendenti<span class=\"_ _567\"> </span>La <span class=\"_ _258\"> </span>determinazione <span class=\"_ _258\"> </span>delle <span class=\"_ _258\"> </span>passivit\u00e0 <span class=\"_ _258\"> </span>associate <span class=\"_ _7c\"> </span>ai <span class=\"_ _258\"> </span>benefici <span class=\"_ _258\"> </span>a <span class=\"_ _258\"> </span>favore <span class=\"_ _258\"> </span>dei <span class=\"_ _258\"> </span>dipendenti, <span class=\"_ _258\"> </span>con<span class=\"_ _567\"> </span> particolare <span class=\"_ _1d\"></span>riferimento <span class=\"_ _24\"></span>ai <span class=\"_ _1d\"></span>piani <span class=\"_ _24\"> </span>a <span class=\"_ _24\"></span>benefici <span class=\"_ _1d\"></span>definiti <span class=\"_ _24\"></span>ed <span class=\"_ _1d\"></span>ai <span class=\"_ _24\"> </span>benefici <span class=\"_ _24\"></span>a <span class=\"_ _1d\"></span>lungo <span class=\"_ _24\"></span>termine, <span class=\"_ _1d\"></span>implica <span class=\"_ _24\"></span>un<span class=\"_ _567\"> </span> certo <span class=\"_ _8\"></span>grado <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span><span class=\"ff7 wsb1\">complessit\u00e0; <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>risultanze <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>valutazione <span class=\"_ _8\"></span>dipendono, <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>larga <span class=\"_ _8\"></span>misura, <span class=\"_ _8\"></span>dalle<span class=\"_ _567\"> </span></span><span class=\"ff7 wsb1\"> </span>ipotesi <span class=\"_ _1d\"></span>attuariali <span class=\"_ _1d\"></span><span class=\"ff8 ws0\">utilizzate <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>natura <span class=\"_ _9\"> </span>sia <span class=\"_ _9\"> </span>demografica <span class=\"_ _1d\"></span>(quali <span class=\"_ _9\"> </span>tassi <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>mortalit\u00e0 <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>turnover<span class=\"_ _567\"> </span></span><span class=\"ff8 ws0\"> </span>dei <span class=\"_ _1d\"></span>dipendenti) <span class=\"_ _1d\"></span>sia finanziaria (quali tassi di attualizzazione e tassi di inflazione).<span class=\"_ _567\"> </span>Risulta <span class=\"_ _9\"> </span>pertanto <span class=\"_ _9\"> </span>fondamentale <span class=\"_ _9\"> </span>il <span class=\"_ _1\"> </span>giudizio <span class=\"_ _9\"> </span>espresso <span class=\"_ _9\"> </span>dal <span class=\"_ _9\"> </span>management <span class=\"_ _9\"> </span>nella <span class=\"_ _9\"> </span>selezione <span class=\"_ _9\"> </span>delle<span class=\"_ _567\"> </span> basi <span class=\"_ _24\"> </span><span class=\"ff8 ws0\">tecniche <span class=\"_ _1\"> </span>pi\u00f9 <span class=\"_ _1\"> </span>opportune <span class=\"_ _1\"> </span>per <span class=\"_ _1\"> </span>la <span class=\"_ _24\"> </span>valutazione <span class=\"_ _1\"> </span>della <span class=\"_ _1\"> </span>fattispecie, <span class=\"_ _1\"> </span>che <span class=\"_ _1\"> </span>risulta <span class=\"_ _1\"> </span>influenzato <span class=\"_ _24\"> </span>dal<span class=\"_ _567\"> </span></span><span class=\"ff8 ws0\"> </span>contesto <span class=\"_ _24\"></span><span class=\"ff7 ws1f4\">socioeconomico <span class=\"_ _24\"></span>in <span class=\"_ _24\"></span>cui <span class=\"_ _24\"></span>il <span class=\"_ _24\"></span>Gruppo <span class=\"_ _24\"></span>si <span class=\"_ _24\"></span>trova <span class=\"_ _24\"></span>ad <span class=\"_ _24\"></span>operare, <span class=\"_ _24\"></span>nonch\u00e9 <span class=\"_ _24\"> </span>dall\u2019andamento<span class=\"_ _567\"> </span></span><span class=\"ff7 ws1f4\"> </span>dei mercati <span class=\"ff8 ws0\">finanziari.<span class=\"_ _567\"> </span></span>Si deve <span class=\"_ _b\"></span>precisare <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>l\u2019elenco <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>processi valutativi <span class=\"_ _b\"></span>sopra <span class=\"_ _b\"></span>indicati <span class=\"_ _b\"></span>viene <span class=\"_ _b\"></span>fornito <span class=\"_ _b\"></span>al solo <span class=\"_ _b\"></span>fine <span class=\"_ _b\"></span>di<span class=\"_ _567\"> </span> consentire <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>lettore <span class=\"_ _8\"></span>una <span class=\"_ _b\"></span>migliore <span class=\"_ _8\"></span>comprensione <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>principali <span class=\"_ _8\"></span>aree <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>incertezza, <span class=\"_ _8\"></span>ma <span class=\"_ _8\"></span>non<span class=\"_ _567\"> </span> \u00e8 <span class=\"_ _1\"> </span><span class=\"ws4\">inteso <span class=\"_ _1\"> </span>in <span class=\"_ _1\"> </span>alcun <span class=\"_ _1\"> </span>modo <span class=\"_ _9\"> </span>a <span class=\"_ _24\"> </span>suggerire <span class=\"_ _1\"> </span>che <span class=\"_ _9\"> </span>assunzioni <span class=\"_ _24\"> </span>alternative, <span class=\"_ _1\"> </span>allo <span class=\"_ _1\"> </span>stato <span class=\"_ _9\"> </span>attuale, <span class=\"_ _24\"> </span>possano<span class=\"_ _567\"> </span></span><span class=\"ws4\"> </span>essere <span class=\"ws0\">pi\u00f9 appropriate.<span class=\"_ _567\"> </span></span>Per ulteriori dettagli <span class=\"_ _b\"></span>si fa <span class=\"_ _b\"></span>rinvio alla <span class=\"_ _b\"></span>sezione <span class=\"ls73\">T</span>rattamento <span class=\"_ _b\"></span>di fine <span class=\"_ _b\"></span>rapporto del personale <span class=\"_ _b\"></span>- Voce<span class=\"_ _567\"> </span> 90 <span class=\"_ _24\"></span>contenuto <span class=\"_ _1d\"></span>nella <span class=\"_ _24\"> </span>Parte <span class=\"_ _24\"> </span>B <span class=\"_ _24\"></span>- <span class=\"_ _24\"></span>Informazioni <span class=\"_ _1d\"></span>sullo <span class=\"_ _24\"> </span>stato <span class=\"_ _24\"> </span>patrimoniale <span class=\"_ _24\"></span>consolidato <span class=\"_ _24\"></span>della <span class=\"_ _1d\"></span>presente<span class=\"_ _567\"> </span> Nota integrativa.<span class=\"_ _567\"> </span>Determinazione del processo di Purchase Price Allocation (PPA)<span class=\"_ _567\"> </span>Il  processo  di  PPA  seguito  per  la <span class=\"_ _77\"> </span>contabilizzazione  delle  operazioni  di  aggregazione<span class=\"_ _567\"> </span> richiede <span class=\"_ _b\"></span><span class=\"ws8d\">che <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>differenza <span class=\"_ _b\"></span>tra <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>costo <span class=\"_ _8\"></span>dell\u2019aggregazione <span class=\"_ _b\"></span>ed <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>patrimonio netto <span class=\"_ _8\"></span>contabile <span class=\"_ _b\"></span>sia<span class=\"_ _567\"> </span></span><span class=\"ws8d\"> </span>attribuito <span class=\"ff8 ws0\">agli adeguamenti <span class=\"_ _b\"></span>di fair value <span class=\"_ _b\"></span>delle attivit\u00e0 nette <span class=\"_ _b\"></span>identificabili acquisite. <span class=\"_ _b\"></span>L\u2019eventuale<span class=\"_ _567\"> </span></span><span class=\"ff8 ws0\"> </span>eccedenza  <span class=\"ff7 ws1d3\">residua <span class=\"_ _2b1\"> </span>del <span class=\"_ _30\"> </span>costo <span class=\"_ _2b1\"> </span>dell\u2019aggregazione <span class=\"_ _2b1\"> </span>\u00e8 <span class=\"_ _30\"> </span>iscritta <span class=\"_ _38\"> </span>come <span class=\"_ _30\"> </span>avviamento <span class=\"_ _2b1\"> </span>(goodwill);<span class=\"_ _567\"> </span></span><span class=\"ff7 ws1d3\"> </span>diversamente, <span class=\"_ _24\"> </span>il <span class=\"_ _1\"> </span><span class=\"ws0\">minor <span class=\"_ _24\"> </span>costo <span class=\"_ _1\"> </span>dell\u2019aggregazione <span class=\"_ _24\"> </span>\u00e8 <span class=\"_ _1\"> </span>rilevato <span class=\"_ _1\"> </span>a <span class=\"_ _24\"> </span>conto <span class=\"_ _1\"> </span>economico <span class=\"_ _24\"> </span>come <span class=\"_ _1\"> </span>ricavo<span class=\"_ _567\"> </span></span><span class=\"ws0\"> </span>(badwill).<span class=\"_ _567\"> </span>T<span class=\"ls0\">enuto conto della complessit\u00e0 del processo di PPA, che richiede di considerare tutte<span class=\"_ _567\"> </span></span><span class=\"ls0\"> </span>le<span class=\"_ _567\"> </span>informazioni disponibili riferite a fatti e circostanze esistenti alla data dell\u2019aggr<span class=\"_ _2\"></span>egazione,<span class=\"_ _567\"> </span> il principio contabile IFRS 3 concede un periodo di misurazione di un anno per il suo<span class=\"_ _567\"> </span> completamento.<span class=\"_ _567\"> </span>T<span class=\"ls0\">ale <span class=\"_ _2\"></span>processo implica, <span class=\"_ _a\"></span>per definizione, <span class=\"_ _2\"></span>elementi di <span class=\"_ _2\"></span>stima complessi <span class=\"_ _2\"></span>e soggettivi: <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>ricognizione<span class=\"_ _567\"> </span></span><span class=\"ls0\"> </span>dei suddetti elementi informativi, l\u2019utilizzo di tecniche di valutazione, la selezione di assunzioni<span class=\"_ _567\"> </span> ed <span class=\"_ _b\"></span>input <span class=\"_ _b\"></span>non <span class=\"_ _b\"></span>osservabili <span class=\"_ _b\"></span>ai <span class=\"_ _b\"></span>fini <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>misurazione <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>fair <span class=\"_ _b\"></span>value <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _8\"></span>nette identificabili<span class=\"_ _567\"> </span> acquisite <span class=\"_ _24\"> </span>richiedono, <span class=\"_ _24\"> </span>infatti,<span class=\"ls71 ws2ed\"> </span>un <span class=\"_ _24\"> </span>significativo<span class=\"_ _b\"></span><span class=\"ls71 ws2ed\"> </span>giudizio,<span class=\"ls71 ws2ed\"> <span class=\"_ _2\"></span><span class=\"ls0 ws0\">influenzando in <span class=\"_ _24\"> </span>tal <span class=\"_ _24\"></span>modo <span class=\"_ _1d\"></span>il <span class=\"_ _24\"> </span>valore<span class=\"ls71 ws2ed\"> <span class=\"_ _2\"></span><span class=\"ls0 ws0\">del<span class=\"_ _567\"> </span></span></span></span></span><span class=\"ls71 ws2ed\"><span class=\"ls0 ws0\"><span class=\"ls71 ws2ed\"><span class=\"ls0 ws0\"> </span></span></span></span>goodwill/badwill risultante dall\u2019aggregazione.<span class=\"_ _567\"> </span>Per <span class=\"ws0\">ulteriori  dettagli <span class=\"_ _9\"> </span></span>si fa <span class=\"ws2ef\">rinvio </span>a quanto <span class=\"ws0\">rappresentato  nella  <span class=\"ws2ef\">Parte </span></span>G <span class=\"ff72\">-</span> Operazioni <span class=\"ws0\">di<span class=\"_ _567\"> </span></span><span class=\"ws0\"> </span>aggregazione riguardanti imprese o rami d\u2019azienda della presente Nota integrativa.<span class=\"_ _567\"> </span>Dichiarazione di continuit\u00e0 aziendale<span class=\"_ _567\"> </span>Con <span class=\"_ _a\"></span>riferimento <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>quanto <span class=\"_ _a\"></span>richiesto <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>Banca <span class=\"_ _a\"></span>d<span class=\"_ _b\"></span>\u2019Italia, <span class=\"_ _a\"></span>Consob <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>Isvap <span class=\"_ _a\"></span>nel <span class=\"_ _2\"></span>Documento <span class=\"_ _2\"></span>Congiunto<span class=\"_ _567\"> </span> n.<span class=\"ff6f\"> </span><span class=\"ws8b\">4 del 3 marzo 2010, il bilancio consolidato al 31 dicembre 2025 \u00e8 stato pr<span class=\"_ _2\"></span>edisposto nel<span class=\"_ _567\"> </span></span><span class=\"ws8b\"><span class=\"ff6f\"> </span></span><span class=\"ws8b\"><span class=\"ff6f\"></span></span>presupposto della continuit\u00e0 aziendale.<span class=\"_ _567\"> </span>A tal proposito gli Amministratori ritengono che non siano emersi rischi ed incertezze tali da far<span class=\"_ _567\"> </span> sorger<span class=\"_ _2\"></span>e dubbi riguardo alla continuit\u00e0 aziendale, giudicando che il Gruppo abbia la ragionevole<span class=\"_ _567\"> </span> aspettativa di poter continuare ad operar<span class=\"_ _2\"></span>e in un futuro prevedibile.<span class=\"_ _567\"> </span>Ai <span class=\"_ _24\"></span>fini dell\u2019espressione<span class=\"_ _2\"></span><span class=\"ls72 ws2f0\"> <span class=\"ls0 ws0\">del <span class=\"_ _1d\"></span>suddetto</span> <span class=\"ls0 ws0\">giudizio,</span> <span class=\"ls0 ws0\">gli</span> <span class=\"ls0 ws0\">Amministratori <span class=\"_ _8\"></span>hanno <span class=\"_ _24\"></span>peraltro<span class=\"_ _2\"></span><span class=\"ls72 ws2f0\"> <span class=\"ls0 ws0\">valutato <span class=\"_ _1d\"></span>gli<span class=\"_ _567\"> </span></span></span></span></span><span class=\"ls72 ws2f0\"><span class=\"ls0 ws0\"><span class=\"ls72 ws2f0\"><span class=\"ls0 ws0\"> </span></span></span></span>effetti conseguenti alle incertezze corr<span class=\"_ _2\"></span>elate allo scenario macroeconomico di riferimento,<span class=\"_ _567\"> </span> tenuto conto delle tensioni geopolitiche in atto, che ragionevolmente potrebber<span class=\"_ _2\"></span>o comportare<span class=\"_ _567\"> </span> ricadute negative sui futuri risultati aziendali. L<span class=\"_ _a\"></span>\u2019entit\u00e0 di tali effetti \u00e8 tuttavia ritenuta tale da non<span class=\"_ _567\"> </span> indurre incertezze sul punto della continuit\u00e0 aziendale, anche in considerazione della solidit\u00e0,<span class=\"_ _567\"> </span> attuale e prospettica, nella struttura patrimoniale e finanziaria del Gruppo.<span class=\"_ _567\"> </span> Per <span class=\"_ _8\"></span>l\u2019informativa <span class=\"_ _8\"></span>sui <span class=\"_ _8\"></span>rischi <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>sui <span class=\"_ _8\"></span>relativi <span class=\"_ _8\"></span>presidi <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>fa <span class=\"_ _8\"></span>rinvio <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>successiva <span class=\"_ _8\"></span>Parte <span class=\"_ _8\"></span>E <span class=\"_ _8\"></span><span class=\"ff72\">-</span> <span class=\"_ _8\"></span>Informazioni<span class=\"_ _567\"> </span> sui <span class=\"_ _b\"></span>rischi <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>sulle <span class=\"_ _8\"></span>relative <span class=\"_ _b\"></span>politiche <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>copertura, <span class=\"_ _b\"></span>nonch\u00e9 <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>quanto <span class=\"_ _b\"></span>illustrato <span class=\"_ _8\"></span>nella <span class=\"_ _b\"></span>Relazione <span class=\"_ _8\"></span>sulla<span class=\"_ _567\"> </span> gestione.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-714": {
   "value": "Sezione 2 <span class=\"ff9\">- Principi generali di r<span class=\"_ _2\"></span>edazione </span>Il bilancio consolidato \u00e8 costituito dallo Stato patrimoniale, dal Conto economico, dal Prospetto della redditivit\u00e0 complessiva, dal Pr<span class=\"_ _2\"></span>ospetto delle variazioni del patrimonio netto, dal Rendiconto finanziario e dalla Nota <span class=\"_ _b\"></span>Integrativa ed \u00e8 <span class=\"_ _b\"></span>inoltre corredato dalla Relazione degli Amministratori sull\u2019andamento della gestione.<span class=\"_ _567\"> </span>Per <span class=\"_ _1f\"> </span>la <span class=\"_ _1f\"> </span>predisposizione <span class=\"_ _1f\"> </span>del <span class=\"_ _1f\"> </span>bilancio <span class=\"_ _1f\"> </span>consolidato <span class=\"_ _1f\"> </span>sono <span class=\"_ _1f\"> </span>state <span class=\"_ _1f\"> </span>applicate <span class=\"_ _1f\"> </span>le <span class=\"_ _1f\"> </span>disposizioni pubblicate <span class=\"_ _24\"></span><span class=\"ws56\">dalla <span class=\"_ _24\"></span>Banca <span class=\"_ _24\"></span>d\u2019Italia <span class=\"_ _24\"></span>con <span class=\"_ _24\"></span>la <span class=\"_ _24\"></span>Circolare <span class=\"_ _24\"></span>n. <span class=\"_ _24\"></span>262 <span class=\"_ _24\"></span>Il <span class=\"_ _24\"></span>bilancio <span class=\"_ _24\"></span>bancario: <span class=\"_ _24\"></span>schemi <span class=\"_ _24\"></span>e <span class=\"_ _24\"></span>regole <span class=\"_ _24\"></span>di </span>compilazione <span class=\"_ _24\"></span><span class=\"ws106\">del <span class=\"_ _1d\"></span>22 <span class=\"_ _24\"> </span>dicembre <span class=\"_ _24\"> </span>2005 <span class=\"_ _24\"> </span>e <span class=\"_ _24\"> </span>successivi <span class=\"_ _24\"></span>aggiornamenti, <span class=\"_ _24\"></span>emanata <span class=\"_ _24\"></span>dalla <span class=\"_ _24\"></span>Banca <span class=\"_ _1d\"></span>d\u2019Italia </span>nell\u2019esercizio <span class=\"_ _24\"></span>dei <span class=\"_ _24\"></span><span class=\"ws0\">poteri <span class=\"_ _24\"></span>stabiliti <span class=\"_ _24\"> </span>dal <span class=\"_ _24\"> </span>citato <span class=\"_ _24\"> </span>D. <span class=\"_ _24\"> </span>Lgs. <span class=\"_ _24\"> </span>n. <span class=\"_ _24\"> </span>38/2005 <span class=\"_ _24\"> </span>(di <span class=\"_ _24\"> </span>seguito <span class=\"_ _1\"> </span>anche <span class=\"_ _24\"></span>Circolare <span class=\"_ _24\"></span>n. </span>262).<span class=\"_ _567\"> </span>I <span class=\"_ _1d\"></span>principi <span class=\"_ _1d\"></span>contabili <span class=\"_ _1d\"></span>adottati <span class=\"_ _24\"></span>per <span class=\"_ _1d\"></span>la <span class=\"_ _1d\"></span>predisposizione <span class=\"_ _1d\"></span>del <span class=\"_ _24\"></span>bilancio, <span class=\"_ _1d\"></span>con <span class=\"_ _1d\"></span>riferimento <span class=\"_ _1d\"></span>alle <span class=\"_ _1d\"></span>fasi di <span class=\"_ _1d\"></span><span class=\"ff8 ws0\">classificazione, <span class=\"_ _24\"> </span>iscrizione, <span class=\"_ _24\"></span>valutazione <span class=\"_ _1d\"></span>e <span class=\"_ _24\"></span>cancellazione <span class=\"_ _1d\"></span>delle <span class=\"_ _24\"> </span>attivit\u00e0 <span class=\"_ _24\"></span>e <span class=\"_ _1d\"></span>passivit\u00e0 <span class=\"_ _24\"> </span>finanziarie, </span>cos\u00ec <span class=\"_ _1d\"></span>come <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>modalit\u00e0 <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>riconoscimento dei <span class=\"_ _b\"></span>ricavi <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>dei costi, <span class=\"_ _b\"></span>non <span class=\"_ _b\"></span>si <span class=\"_ _8\"></span>discostano da <span class=\"_ _b\"></span>quelli utilizzati <span class=\"ff7\">per la predisposizione del bilancio dell\u2019esercizio precedente.<span class=\"_ _567\"> </span></span>Al riguardo di <span class=\"_ _b\"></span>precisa che per <span class=\"_ _b\"></span>l\u2019esercizio di riferimento, <span class=\"_ _b\"></span>cos\u00ec come <span class=\"_ _b\"></span>per il precedente <span class=\"_ _b\"></span>esercizio, non <span class=\"_ _258\"> </span>sono <span class=\"_ _7c\"> </span>state <span class=\"_ _258\"> </span>effettuate <span class=\"_ _258\"> </span>deroghe <span class=\"_ _258\"> </span>all\u2019applicazione <span class=\"_ _7c\"> </span>dei <span class=\"_ _258\"> </span>principi <span class=\"_ _258\"> </span>contabili <span class=\"_ _258\"> </span>IAS/IFRS. <span class=\"_ _7c\"> </span>In aggiunta, <span class=\"ff8\">qualora <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>informazioni <span class=\"_ _3\"></span>richieste <span class=\"_ _7d\"></span>dai <span class=\"_ _3\"></span>principi <span class=\"_ _3\"></span>contabili <span class=\"_ _3\"></span>internazionali <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>dalle <span class=\"_ _3\"></span>disposizioni </span>contenute <span class=\"_ _19c\"> </span>nella <span class=\"_ _bd\"> </span>citata <span class=\"_ _bd\"> </span>Circolare <span class=\"_ _19c\"> </span>262 <span class=\"_ _bd\"> </span>fossero <span class=\"_ _bd\"> </span>ritenute <span class=\"_ _bd\"> </span>non <span class=\"_ _19c\"> </span>sufficienti <span class=\"_ _bd\"> </span>a <span class=\"_ _bd\"> </span>dare <span class=\"_ _19c\"> </span>una rappresentazione <span class=\"_ _9\"> </span>veritiera <span class=\"_ _1\"> </span><span class=\"ff7 wscb\">e <span class=\"_ _9\"> </span>corretta, <span class=\"_ _9\"> </span>nella <span class=\"_ _1\"> </span>nota <span class=\"_ _9\"> </span>integrativa <span class=\"_ _1\"> </span>sarebbero <span class=\"_ _9\"> </span>fornite <span class=\"_ _9\"> </span>informazioni </span>complementari necessarie allo <span class=\"ws0\">scopo.<span class=\"_ _567\"> </span></span>Gli importi degli schemi di bilancio e i dati riportati nella Nota Integrativa sono espressi \u2013 se <span class=\"ws0\">non diversamente indicato \u2013 in migliaia di Euro. </span>Il <span class=\"_ _8\"></span>bilancio <span class=\"_ _8\"></span>consolidato <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _b\"></span>redatto <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>intento <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>chiarezza <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>rappresenta <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>modo <span class=\"_ _b\"></span>veritiero e <span class=\"_ _38\"> </span><span class=\"ff8 ws0\">corretto  la <span class=\"_ _9\"> </span>situazione  patrimoniale, <span class=\"_ _9\"> </span>finanziaria  e <span class=\"_ _9\"> </span>il  risultato <span class=\"_ _38\"> </span>economico  dell\u2019esercizio <span class=\"_ _9\"> </span>di </span>Banco  <span class=\"ff7 ws17b\">Desio <span class=\"_ _9\"> </span>e <span class=\"_ _2b1\"> </span>delle <span class=\"_ _38\"> </span>societ\u00e0 <span class=\"_ _2b1\"> </span>controllate, <span class=\"_ _38\"> </span>nella <span class=\"_ _2b1\"> </span>prospettiva <span class=\"_ _38\"> </span>della <span class=\"_ _2b1\"> </span>continuit\u00e0 <span class=\"_ _38\"> </span>aziendale, </span>rispettando <span class=\"_ _b\"></span><span class=\"ws185\">il <span class=\"_ _8\"></span>principio <span class=\"_ _b\"></span>della <span class=\"_ _8\"></span>rilevazione <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>competenza <span class=\"_ _8\"></span>economica <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>privilegiando, <span class=\"_ _b\"></span>nella </span>rilevazione <span class=\"_ _1\"> </span>e <span class=\"_ _9\"> </span><span class=\"ws0\">rappresentazione <span class=\"_ _1\"> </span>dei <span class=\"_ _9\"> </span>fatti <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>gestione, <span class=\"_ _1\"> </span>il <span class=\"_ _9\"> </span>principio <span class=\"_ _1\"> </span>della <span class=\"_ _9\"> </span>sostanza <span class=\"_ _1\"> </span>economica </span>sulla forma.<span class=\"_ _567\"> </span>Le <span class=\"_ _b\"></span>situazioni <span class=\"_ _8\"></span>contabili <span class=\"_ _8\"></span>individuali <span class=\"_ _b\"></span>utilizzate <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>la <span class=\"_ _b\"></span>preparazione <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>questo <span class=\"_ _8\"></span>bilancio <span class=\"_ _b\"></span>sono <span class=\"_ _8\"></span>quelle predisposte<span class=\"ls4b ws2cc\"> </span>dalle<span class=\"ls4b ws2cc\"> </span>societ\u00e0 <span class=\"_ _7d\"></span>controllate<span class=\"ls4b ws2cc\"> </span>alla<span class=\"ls4b ws2cc\"> </span>medesima <span class=\"_ _4\"></span>data <span class=\"_ _3\"></span>di<span class=\"ls4c ws2cc\"> </span>riferimento <span class=\"_ _7d\"></span>e <span class=\"_ _7d\"></span>al<span class=\"_ _b\"></span>l\u2019occorrenza<span class=\"_ _2\"></span><span class=\"ls4b ws2cc\"> <span class=\"ls0 ws0\">rettificate </span></span>ove necessario per adeguarle ai principi IAS/IFRS adottati dalla Capogruppo.<span class=\"_ _567\"> </span>Modifiche <span class=\"_ _3\"></span>a<span class=\"_ _1d\"></span><span class=\"ws2ce\">i <span class=\"_ _a\"></span>s<span class=\"_ _8\"></span><span class=\"ws2cd\">aldi <span class=\"_ _a\"></span>c<span class=\"_ _1d\"></span>omparativi <span class=\"_ _3\"></span>d<span class=\"_ _1d\"></span><span class=\"ws2ce\">ei <span class=\"_ _a\"></span>pr<span class=\"ws2cd\">ospetti <span class=\"_ _3\"></span>d<span class=\"_ _8\"></span><span class=\"ws2ce\">i <span class=\"_ _a\"></span>s<span class=\"_ _1d\"></span>tato <span class=\"_ _a\"></span>p<span class=\"_ _8\"></span>atrimoniale <span class=\"_ _a\"></span>e<span class=\"_ _8\"></span> <span class=\"_ _a\"></span>d<span class=\"_ _1d\"></span>i <span class=\"_ _a\"></span>c<span class=\"_ _8\"></span>onto <span class=\"_ _a\"></span>economico </span></span></span></span></span>consolidati<span class=\"_ _567\"> </span>Con riferimento allo stato patrimoniale e al conto economico consolidati si segnala che i saldi comparativi riferiti al 31 dicembre 2024 sono stati inter<span class=\"_ _2\"></span>essati dalla riesposizione di alcune voci dell\u2019attivo, <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>passivo <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>del <span class=\"_ _b\"></span>conto <span class=\"_ _b\"></span>economico, <span class=\"_ _b\"></span>rispetto <span class=\"_ _b\"></span>a <span class=\"_ _8\"></span>quanto originariamente <span class=\"_ _8\"></span>pubblicato. Ci\u00f2 <span class=\"_ _8\"></span>si <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _8\"></span>reso <span class=\"_ _b\"></span>necessario <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>rifletter<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>rettifiche <span class=\"_ _b\"></span>retr<span class=\"_ _2\"></span>ospettive <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>sono <span class=\"_ _b\"></span>emerse <span class=\"_ _8\"></span>ad <span class=\"_ _8\"></span>esito <span class=\"_ _b\"></span>del completamento del processo di allocazione del costo dell\u2019aggr<span class=\"_ _2\"></span>egazione del ramo d\u2019azienda di Banca Popolare di Puglia e Basilicata, che per l\u2019eser<span class=\"_ _2\"></span>cizio 2024 era stato determinato in via provvisoria.<span class=\"_ _567\"> </span>Per <span class=\"_ _2\"></span>ulteriori dettagli <span class=\"_ _2\"></span>sulle citate <span class=\"_ _2\"></span>modifiche, <span class=\"_ _2\"></span>nonch\u00e9 per <span class=\"_ _2\"></span>alcune note <span class=\"_ _2\"></span>illustrative <span class=\"_ _2\"></span>utili a <span class=\"_ _2\"></span>consentire un <span class=\"_ _258\"> </span>corretto <span class=\"_ _1f\"> </span>raffronto <span class=\"_ _258\"> </span>degli <span class=\"_ _258\"> </span>schemi <span class=\"_ _1f\"> </span>di <span class=\"_ _258\"> </span>bilancio <span class=\"_ _258\"> </span>comparativi, <span class=\"_ _1f\"> </span>si <span class=\"_ _258\"> </span>rimanda <span class=\"_ _258\"> </span>all\u2019informativa contenuta <span class=\"_ _b\"></span><span class=\"ff8\">nella <span class=\"_ _b\"></span>successiva <span class=\"_ _b\"></span>Sezione <span class=\"_ _b\"></span>5 <span class=\"_ _b\"></span><span class=\"ff6f\">-</span> <span class=\"_ _b\"></span>Altri <span class=\"_ _b\"></span>Aspetti, <span class=\"_ _8\"></span>Altri aspetti <span class=\"_ _b\"></span>rilevanti <span class=\"_ _b\"></span>ai <span class=\"_ _8\"></span>fini delle <span class=\"_ _b\"></span>politiche </span>contabili <span class=\"ff7\">di Gruppo, Comparabilit\u00e0 degli schemi del bilancio consolidato.<span class=\"_ _567\"> </span></span>Politiche contabili rilevanti ed incertezze sull\u2019utilizzo di stime nella predisposizione del<span class=\"_ _567\"> </span> bilancio consolidato<span class=\"_ _567\"> </span>La redazione del bilancio richiede anche il ricorso a stime e ad assunzioni che possono<span class=\"_ _567\"> </span> determinare <span class=\"_ _a\"></span>significativi ef<span class=\"_ _2\"></span>fetti sui <span class=\"_ _a\"></span>valori iscritti <span class=\"_ _2\"></span>nello <span class=\"_ _2\"></span>stato <span class=\"_ _2\"></span>patrimoniale e <span class=\"_ _a\"></span>nel conto <span class=\"_ _2\"></span>economico,<span class=\"_ _567\"> </span> nonch\u00e9 sull\u2019informativa di bilancio.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019impiego di tali stime implica l\u2019utilizzo delle informazioni disponibili e l\u2019adozione di valutazioni<span class=\"_ _567\"> </span> soggettive,<span class=\"ls4d ws2cf\"> </span>fondate  anche  sull\u2019esperienza<span class=\"ls4d ws2cf\"> </span>storica,  ai  fini della<span class=\"ls4d ws2cf\"> </span>formulazione <span class=\"_ _9\"> </span>di<span class=\"ls4d ws2cf\"> </span>assunzioni<span class=\"_ _567\"> </span> ragionevoli<span class=\"ls4e ws2d0\"> </span>per <span class=\"_ _1\"> </span>la <span class=\"_ _1\"> </span>rilevazione <span class=\"_ _9\"> </span>dei <span class=\"_ _1\"> </span>fatti<span class=\"ls4e ws2d0\"> </span>di<span class=\"ls4e ws2d0\"> </span>gestione.<span class=\"ls4e ws2d0\"> </span>Per <span class=\"_ _1\"> </span>loro<span class=\"ls4e ws2d0\"> </span>natura, <span class=\"_ _1\"> </span>non <span class=\"_ _1\"> </span>\u00e8 <span class=\"_ _1\"> </span>quindi<span class=\"ls4e ws2d0\"> </span>possibile<span class=\"_ _567\"> </span> escludere<span class=\"_ _2\"></span><span class=\"ls4f ws18c\"> <span class=\"ls0 ws0\">che <span class=\"_ _1d\"></span>le <span class=\"_ _1d\"></span>ipotesi <span class=\"_ _1d\"></span>assunte, <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>quanto <span class=\"_ _8\"></span>ragionevoli,<span class=\"_ _b\"></span></span> <span class=\"ls0 ws0\">possano <span class=\"_ _8\"></span>non <span class=\"_ _1d\"></span>trovare<span class=\"_ _2\"></span><span class=\"ls50 ws18c\"> <span class=\"ls0 ws0\">conferma <span class=\"_ _1d\"></span>nei<span class=\"_ _567\"> </span></span></span></span></span><span class=\"ls4f ws18c\"><span class=\"ls0 ws0\"><span class=\"ls50 ws18c\"><span class=\"ls0 ws0\"> </span></span></span></span>futuri scenari in cui il Gruppo si trover\u00e0 ad operar<span class=\"_ _2\"></span>e.<span class=\"_ _567\"> </span> I risultati che si consuntiveranno in futuro potr<span class=\"_ _2\"></span>ebbero pertanto differir<span class=\"_ _2\"></span>e dalle stime effettuate<span class=\"_ _567\"> </span> ai <span class=\"_ _1d\"></span>fini della<span class=\"ls51 ws2d1\"> </span>redazione<span class=\"_ _2\"></span><span class=\"ls51 ws2d1\"> <span class=\"ls0 ws0\">della</span><span class=\"ls52\"> <span class=\"ls0 ws0\">situazione <span class=\"_ _1d\"></span>patrimoniale <span class=\"_ _1d\"></span>ed <span class=\"_ _1d\"></span>economica <span class=\"_ _1d\"></span>alla</span> <span class=\"ls0 ws0\">data <span class=\"_ _1d\"></span>di</span></span> <span class=\"ls0 ws0\">riferimento <span class=\"_ _1d\"></span>e<span class=\"_ _567\"> </span></span></span><span class=\"ls51 ws2d1\"><span class=\"ls0 ws0\"> </span></span>potrebber<span class=\"_ _2\"></span>o<span class=\"ls53 ws2d2\"> </span>conseguentemente <span class=\"_ _7d\"></span>rendersi<span class=\"ls54 ws2d2\"> </span>necessarie <span class=\"_ _4\"></span>rettifiche<span class=\"ws2d2\"> ad <span class=\"_ _a\"></span><span class=\"ws0\">oggi <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>prevedibili<span class=\"ls53 ws2d2\"> </span>n\u00e9 <span class=\"_ _3\"></span>stimabili<span class=\"_ _567\"> </span></span></span><span class=\"ws2d2\"><span class=\"ws0\"> </span></span>rispetto al valore contabile delle attivit\u00e0 e delle passivit\u00e0 iscritte nello stato patrimoniale.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>ra i principali fattori di incertezza che potrebbero incider<span class=\"_ _2\"></span>e sugli scenari futuri in cui il<span class=\"_ _567\"> </span> Gruppo Banco Desio si trover\u00e0 ad operar<span class=\"_ _2\"></span>e non devono essere sottovalutati gli effetti negativi<span class=\"_ _567\"> </span> sull\u2019economia <span class=\"_ _3\"></span>globale <span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>italiana <span class=\"_ _3\"></span>direttamente <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>indirettamente <span class=\"_ _3\"></span>collegati <span class=\"_ _3\"></span>al <span class=\"_ _a\"></span>perdurar<span class=\"_ _2\"></span>e <span class=\"_ _3\"></span>dei <span class=\"_ _a\"></span>conflitti<span class=\"_ _567\"> </span> bellici (in particolare in Eur<span class=\"_ _2\"></span>opa e in Medio Oriente), alle tensioni geopolitiche, all\u2019inasprimento<span class=\"_ _567\"> </span> delle politiche commerciali (con l\u2019applicazione di dazi) e, non da ultimo, alla gestione dei livelli<span class=\"_ _567\"> </span> attesi <span class=\"_ _a\"></span>dell\u2019inflazione <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>rimane <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>variabile <span class=\"_ _2\"></span>significativa <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>gli <span class=\"_ _a\"></span>effetti <span class=\"_ _3\"></span>che <span class=\"_ _2\"></span>potrebbe <span class=\"_ _3\"></span>avere <span class=\"_ _3\"></span>sulle<span class=\"_ _567\"> </span> decisioni di politica monetaria.<span class=\"_ _567\"> </span> Le <span class=\"_ _30\"> </span>crisi <span class=\"_ _30\"> </span>geopolitiche <span class=\"_ _77\"> </span>influenzano <span class=\"_ _30\"> </span>profondamente <span class=\"_ _30\"> </span>le <span class=\"_ _30\"> </span>dinamiche <span class=\"_ _30\"> </span>internazionali, <span class=\"_ _77\"> </span>generando<span class=\"_ _567\"> </span> instabilit\u00e0 economica e politica e spingendo la comunit\u00e0 internazionale ad adottare misur<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span> sanzionatorie per esercitar<span class=\"_ _2\"></span>e pressione sugli Stati coinvolti. Queste misure incidono su settori<span class=\"_ _567\"> </span> chiave <span class=\"_ _1d\"></span>come <span class=\"_ _1d\"></span>il <span class=\"_ _24\"></span>commercio <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>la <span class=\"_ _24\"></span>finanza, <span class=\"_ _1d\"></span>imponendo <span class=\"_ _1d\"></span>restrizioni <span class=\"_ _1d\"></span>che <span class=\"_ _24\"></span>spaziano <span class=\"_ _1d\"></span>dall'embargo <span class=\"_ _1d\"></span>di<span class=\"_ _567\"> </span> determinati prodotti o tecnologie al congelamento dei fondi. Questi elementi, unitamente alla<span class=\"_ _567\"> </span> sempre maggior<span class=\"_ _2\"></span>e consapevolezza del rischio climatico a livello internazionale, rappresentano i<span class=\"_ _567\"> </span> principali elementi di incertezza per gli scenari futuri.<span class=\"_ _567\"> </span>Al riguardo, viene di seguito fornita un\u2019illustrazione dell\u2019attivit\u00e0 di accertamento del rischio di<span class=\"_ _567\"> </span> sostenibilit\u00e0 <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>quindi <span class=\"_ _a\"></span>dei <span class=\"_ _a\"></span>processi <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>stima <span class=\"_ _a\"></span>che, <span class=\"_ _a\"></span>pi\u00f9 <span class=\"_ _a\"></span>in <span class=\"_ _2\"></span>generale, <span class=\"_ _3\"></span>richiedono <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>ricorso <span class=\"_ _2\"></span>a <span class=\"_ _3\"></span>significativi<span class=\"_ _567\"> </span> elementi di giudizio nella selezione di ipotesi ed assunzioni sottostanti e le conseguenti<span class=\"_ _567\"> </span> soluzioni applicative adottate dal Gruppo, allineandole all\u2019evoluzione del contesto tempo per<span class=\"_ _567\"> </span> tempo riscontrata, consapevole del proprio ruolo nel fornir<span class=\"_ _2\"></span>e il necessario supporto ai propri<span class=\"_ _567\"> </span> stakeholder<span class=\"_ _3\"></span>, persone e imprese, nell\u2019attuale contesto caratterizzato da rilevanti fattori di<span class=\"_ _567\"> </span> incertezza e volatilit\u00e0.<span class=\"_ _567\"> </span>Determinazione delle perdite attese sulle esposizioni creditizie iscritte nell\u2019attivo patrimoniale<span class=\"_ _567\"> </span>Relativamente alla valutazione, si ricorda che il principio IFRS 9 Strumenti Finanziari richiede<span class=\"_ _567\"> </span> espressamente che un\u2019entit\u00e0 pr<span class=\"_ _2\"></span>oceda alla stima delle perdite attese su crediti pr<span class=\"_ _2\"></span>endendo<span class=\"_ _567\"> </span> in considerazione tutte le informazioni correnti e futur<span class=\"_ _2\"></span>e disponibili ritenute ragionevoli e<span class=\"_ _567\"> </span> dimostrabili (reasonable and supportable).<span class=\"_ _567\"> </span>Le autorit\u00e0 regolamentari e di vigilanza eur<span class=\"_ _2\"></span>opee e gli standard setter che si sono espresse<span class=\"_ _567\"> </span> sull\u2019argomento <span class=\"_ _1d\"></span>sono <span class=\"_ _1d\"></span>state <span class=\"_ _24\"></span>concordi <span class=\"_ _1d\"></span>nel <span class=\"_ _1d\"></span>suggerire <span class=\"_ _1d\"></span>estrema <span class=\"_ _1d\"></span>cautela <span class=\"_ _24\"></span>nel <span class=\"_ _1d\"></span>modificare <span class=\"_ _1d\"></span>gli <span class=\"_ _24\"></span>scenari<span class=\"_ _567\"> </span> valutativi, a partire dalla fase di pi\u00f9 acuta incertezza nel 2020.<span class=\"_ _567\"> </span> In <span class=\"_ _24\"> </span>considerazione <span class=\"_ _24\"> </span>del <span class=\"_ _1\"> </span>perdurar<span class=\"_ _2\"></span>e <span class=\"_ _24\"> </span>delle <span class=\"_ _1\"> </span>motivazioni <span class=\"_ _24\"> </span>sottostanti, <span class=\"_ _24\"> </span>restano <span class=\"_ _24\"> </span>quindi <span class=\"_ _24\"> </span>confermate <span class=\"_ _1\"> </span>le<span class=\"_ _567\"> </span> scelte <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>suo <span class=\"_ _8\"></span>tempo <span class=\"_ _8\"></span>individuate <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>predisposizione <span class=\"_ _8\"></span>delle <span class=\"_ _b\"></span>relazioni <span class=\"_ _8\"></span>finanziarie <span class=\"_ _b\"></span>che, <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>luce<span class=\"_ _567\"> </span> dell\u2019andamento del contesto macroeconomico di riferimento, sono state tempo per tempo<span class=\"_ _567\"> </span>ogget<span class=\"ws2d7\">to </span>d<span class=\"ws2d8\">i </span>cal<span class=\"ws2d7\">ibrazione e </span>af<span class=\"ws2d8\">finamento <span class=\"_ _2\"></span>i<span class=\"_ _b\"></span>n ragione del<span class=\"ws0\">l<span class=\"ws2d7\">\u2019evoluzione <span class=\"_ _2\"></span>d<span class=\"_ _b\"></span>el quadr<span class=\"_ _2\"></span>o macr<span class=\"ws0\">oeconomico </span></span></span></span>generale e di settore.<span class=\"_ _567\"> </span>Il Gruppo ha analizzato gli aspetti di valutazione in allineamento alle indicazioni dei diversi regolatori <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>standard <span class=\"_ _2\"></span>sette<span class=\"ls5c\">r</span>, <span class=\"_ _2\"></span>mirando <span class=\"_ _2\"></span>al <span class=\"_ _a\"></span>raggiungimento di <span class=\"_ _a\"></span>un <span class=\"_ _2\"></span>equilibrio <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>l\u2019esigenza <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>evitare ipotesi eccessivamente procicliche nei modelli utilizzati per la stima delle per<span class=\"_ _2\"></span>dite attese su crediti e la necessit\u00e0 di assicurar<span class=\"_ _2\"></span>e che i rischi correlati al contesto macroeconomico cui Banco Desio \u00e8 (o sar\u00e0) esposto, si riflettano adeguatamente nelle valutazioni contabili e prudenziali.<span class=\"_ _567\"> </span>Pertanto, tenuto conto degli elementi di incertezza e di cambiamento macroeconomico ancora presenti nell\u2019attuale contesto di mer<span class=\"_ _2\"></span>cato, il Gruppo ha ritenuto opportuno aggiornare le <span class=\"_ _2\"></span>previsioni <span class=\"_ _2\"></span>macroeconomiche <span class=\"_ _2\"></span>utilizzate per <span class=\"_ _a\"></span>la stima <span class=\"_ _2\"></span>delle per<span class=\"_ _2\"></span>dite <span class=\"_ _2\"></span>attese al <span class=\"_ _2\"></span>fine <span class=\"_ _2\"></span>di includer<span class=\"_ _2\"></span>e gli elementi di cambiamento macroeconomico attuali e pr<span class=\"_ _2\"></span>ospettici forniti dai provider specializzati. In relazione ai persistenti elementi di incertezza negli scenari macr<span class=\"_ _2\"></span>oeconomici gi\u00e0 richiamati e coerentemente con le attese dei r<span class=\"_ _2\"></span>egulators, nonch\u00e9 con l\u2019approccio di massima attenzione applicato nel monitoraggio andamentale delle esposizioni gi\u00e0 adottato nei precedenti eser<span class=\"_ _2\"></span>cizi, la Banca ha ritenuto opportuno continuare ad adottar<span class=\"_ _2\"></span>e un approccio di prudenza nella valutazione degli impatti di pi\u00f9 lungo periodo in relazione anche ai nuovi fattori di rischio emer<span class=\"_ _2\"></span>genti, definendo aggiustamenti post modello.<span class=\"_ _567\"> </span>Le principali caratteristiche del modello di determinazione della perdita attesa, degli scenari macroeconomici ivi incorporati e degli interventi di management overlay<span class=\"_ _3\"></span>, in cui risultano gi\u00e0 considerati <span class=\"_ _7c\"> </span>gli <span class=\"_ _7c\"> </span>effetti <span class=\"_ _258\"> </span>del <span class=\"_ _7c\"> </span>cambiamento <span class=\"_ _258\"> </span>climatico, <span class=\"_ _7c\"> </span>sono <span class=\"_ _7c\"> </span>pi\u00f9 <span class=\"_ _258\"> </span>nel <span class=\"_ _7c\"> </span>dettaglio <span class=\"_ _7c\"> </span>descritti <span class=\"_ _258\"> </span>nella successiva <span class=\"_ _9\"> </span><span class=\"ws0\">Parte <span class=\"_ _9\"> </span>E <span class=\"_ _9\"> </span><span class=\"ff70\">-</span> <span class=\"_ _9\"> </span>Informazioni <span class=\"_ _9\"> </span>sui <span class=\"_ _9\"> </span>rischi <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>sulle <span class=\"_ _38\"> </span>relative <span class=\"_ _9\"> </span>politiche <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>copertura <span class=\"_ _9\"> </span>cui <span class=\"_ _9\"> </span>si <span class=\"_ _9\"> </span>fa </span>rimando.<span class=\"_ _567\"> </span>Anche <span class=\"_ _24\"></span>la <span class=\"_ _1d\"></span>determinazione <span class=\"_ _24\"> </span>delle <span class=\"_ _24\"> </span>perdite <span class=\"_ _24\"> </span>attese <span class=\"_ _24\"></span>sul <span class=\"_ _24\"></span>portafoglio <span class=\"_ _24\"></span>crediti <span class=\"_ _24\"></span>deteriorato <span class=\"_ _1d\"></span>(stage 3) <span class=\"_ _1\"> </span><span class=\"ff8 ws0\">implica <span class=\"_ _1\"> </span>significativi <span class=\"_ _1\"> </span>elementi <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>giudizio, <span class=\"_ _1\"> </span>con <span class=\"_ _1\"> </span>particolare <span class=\"_ _9\"> </span>riferimento <span class=\"_ _24\"> </span>alla <span class=\"_ _1\"> </span>stima <span class=\"_ _1\"> </span>dei <span class=\"_ _9\"> </span>flussi </span>ritenuti <span class=\"_ _30\"> </span><span class=\"ff7 ws1a2\">recuperabili <span class=\"_ _2b1\"> </span>e <span class=\"_ _30\"> </span>della <span class=\"_ _30\"> </span>relativa <span class=\"_ _2b1\"> </span>tempistica  di <span class=\"_ _2b1\"> </span>recupero. <span class=\"_ _30\"> </span>Nel <span class=\"_ _30\"> </span>corso <span class=\"_ _2b1\"> </span>del <span class=\"_ _30\"> </span>periodo <span class=\"_ _30\"> </span>di </span>riferimento <span class=\"_ _1\"> </span>si <span class=\"_ _1\"> </span>\u00e8 <span class=\"_ _1\"> </span><span class=\"ff8 ws0\">agito <span class=\"_ _8\"></span>con <span class=\"_ _1d\"></span>gli <span class=\"_ _1d\"></span>opportuni <span class=\"_ _8\"></span>interventi <span class=\"_ _1d\"></span>al <span class=\"_ _1d\"></span>fine <span class=\"_ _1\"> </span>di <span class=\"_ _8\"></span>poter <span class=\"_ _1d\"></span>adeguatamente <span class=\"_ _8\"></span>gestire <span class=\"_ _1d\"></span>il </span>contesto <span class=\"_ _24\"> </span>contingente  legato <span class=\"_ _258\"> </span>al <span class=\"_ _1f\"> </span>contesto <span class=\"_ _1f\"> </span>macroeconomico <span class=\"_ _258\"> </span>ed <span class=\"_ _1f\"> </span>assicurare <span class=\"_ _1f\"> </span>comunque <span class=\"_ _258\"> </span>la corretta <span class=\"_ _2e\"> </span>classificazione <span class=\"_ _30\"> </span>e <span class=\"_ _30\"> </span>valutazione <span class=\"_ _19c\"> </span>di <span class=\"_ _2e\"> </span>recuperabilit\u00e0 <span class=\"_ _19c\"> </span>delle <span class=\"_ _2e\"> </span>esposizioni <span class=\"_ _19c\"> </span>classificate <span class=\"_ _30\"> </span>a deteriorato <span class=\"_ _7c\"> </span>con <span class=\"_ _258\"> </span>conseguente <span class=\"_ _1\"> </span>riflesso <span class=\"_ _1\"> </span>sul <span class=\"_ _1\"> </span>costo <span class=\"_ _1\"> </span>del <span class=\"_ _24\"> </span>credito <span class=\"_ _1\"> </span>deteriorato <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>periodo, <span class=\"_ _1\"> </span>tenuto conto <span class=\"_ _b\"></span>delle <span class=\"_ _8\"></span>cessioni <span class=\"_ _b\"></span>nel <span class=\"_ _8\"></span>frattempo <span class=\"_ _b\"></span><span class=\"ff7 ws9f\">intervenute <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>delle <span class=\"_ _8\"></span>possibili <span class=\"_ _b\"></span>future <span class=\"_ _8\"></span>opportunit\u00e0 <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>derisking </span>in linea con la propria NPLs strategy. Per <span class=\"_ _9\"> </span>gli <span class=\"_ _9\"> </span>aggiornamenti <span class=\"_ _1\"> </span>introdotti <span class=\"_ _9\"> </span>nella <span class=\"_ _9\"> </span>misurazione <span class=\"_ _9\"> </span>delle <span class=\"_ _9\"> </span>perdite <span class=\"_ _9\"> </span>attese <span class=\"_ _1\"> </span>sulle <span class=\"_ _9\"> </span>esposizioni non <span class=\"_ _24\"></span><span class=\"ff8 ws0\">deteriorate <span class=\"_ _24\"></span>si <span class=\"_ _24\"></span>fa <span class=\"_ _24\"></span>rinvio <span class=\"_ _24\"></span>a <span class=\"_ _24\"></span>quanto <span class=\"_ _24\"></span>illustrato <span class=\"_ _24\"></span>nella <span class=\"_ _24\"></span>Parte <span class=\"_ _24\"></span>E <span class=\"_ _24\"></span><span class=\"ff70\">-</span> <span class=\"_ _24\"> </span>Informazioni <span class=\"_ _24\"> </span>sui <span class=\"_ _24\"> </span>rischi <span class=\"_ _24\"> </span>e <span class=\"_ _24\"> </span>sulle </span>relative <span class=\"ff7\">politiche di copertura.<span class=\"_ _567\"> </span></span>Impairment test delle attivit\u00e0 immateriali a vita indefinita (avviamenti) e delle partecipazioni<span class=\"_ _567\"> </span>Aisensi dello IAS 36 Riduzione di valore delle attivit\u00e0, tutte le attivit\u00e0 immateriali a vita utile<span class=\"_ _567\"> </span>indefinita, cos\u00ec <span class=\"_ _9\"> </span>come <span class=\"_ _1\"> </span>le <span class=\"_ _9\"> </span>partecipazioni, <span class=\"_ _1\"> </span>devono <span class=\"_ _9\"> </span>essere<span class=\"_ _2\"></span><span class=\"ls55 ws2d3\"> <span class=\"ls0 ws0\">sottoposte</span><span class=\"ls56\"> <span class=\"_ _2\"></span><span class=\"ls0 ws0\">almeno <span class=\"_ _9\"> </span>annualmente <span class=\"_ _1\"> </span>al<span class=\"_ _567\"> </span></span></span></span>test <span class=\"_ _1d\"></span>di<span class=\"ls57 ws103\"> </span>impairment, <span class=\"_ _1d\"></span>al <span class=\"_ _1d\"></span>fine di<span class=\"ls58 ws103\"> </span>verificarne la <span class=\"_ _1d\"></span>recuperabilit\u00e0<span class=\"ls57 ws103\"> </span>del <span class=\"_ _8\"></span>valore.<span class=\"_ _2\"></span><span class=\"ls57 ws103\"> <span class=\"ls0 ws0\">In <span class=\"_ _8\"></span>aggiunta, <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>principio<span class=\"_ _567\"> </span></span></span>stabilisce <span class=\"_ _2\"></span>che i <span class=\"_ _2\"></span>risultati del <span class=\"_ _2\"></span>test <span class=\"_ _2\"></span>annuale possano <span class=\"_ _2\"></span>essere <span class=\"_ _2\"></span>considerati validi <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>fini delle <span class=\"_ _2\"></span>successive<span class=\"_ _567\"> </span>valutazioni, purch\u00e9 sia considerata r<span class=\"_ _2\"></span>emota la probabilit\u00e0 che il valore r<span class=\"_ _2\"></span>ecuperabile delle attivit\u00e0<span class=\"_ _567\"> </span>immateriali <span class=\"_ _2\"></span>sia <span class=\"_ _a\"></span>inferiore <span class=\"_ _2\"></span>rispetto <span class=\"_ _2\"></span>al <span class=\"_ _a\"></span>valore <span class=\"_ _2\"></span>contabile. <span class=\"_ _2\"></span><span class=\"ls59\">T<span class=\"ls0\">ale <span class=\"_ _a\"></span>giudizio pu\u00f2 <span class=\"_ _a\"></span>basarsi <span class=\"_ _2\"></span>sull\u2019analisi <span class=\"_ _2\"></span>dei <span class=\"_ _a\"></span>fatti<span class=\"_ _567\"> </span></span></span>intervenuti <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>circostanze modificatesi <span class=\"_ _b\"></span>successivamente <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>pi\u00f9 <span class=\"_ _b\"></span>recente <span class=\"_ _b\"></span>test <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>impairment<span class=\"_ _567\"> </span>annuale condotto.<span class=\"_ _567\"> </span>Per <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>predisposizione <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>presente documento <span class=\"_ _8\"></span>di bilancio, <span class=\"_ _8\"></span>In linea <span class=\"_ _8\"></span>con quanto <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>evisto <span class=\"_ _b\"></span>dallo<span class=\"_ _567\"> </span>IAS 36 Riduzione di valore delle attivit\u00e0 e dalla Policy d\u2019impairment, il Gruppo Banco Desio ha<span class=\"_ _567\"> </span>provveduto<span class=\"_ _2\"></span><span class=\"ls5a ws12\"> <span class=\"ls0 ws0\">all\u2019aggiornamento</span> <span class=\"ls0 ws0\">annuale <span class=\"_ _1d\"></span>delle</span> <span class=\"ls0 ws0\">previsioni<span class=\"_ _2\"></span><span class=\"ls5b ws12\"> <span class=\"ls0 ws0\">economico-finanziarie, con <span class=\"_ _8\"></span>proiezioni<span class=\"_ _567\"> </span></span></span></span></span>su un orizzonte temporale esplicito di cinque anni.<span class=\"_ _567\"> </span>Conseguentemente sulla data di riferimento, le analisi valutative del test di impairment non<span class=\"_ _567\"> </span>sono state condotte mediante l\u2019utilizzo di un approccio multi-scenario in considerazione del<span class=\"_ _567\"> </span>fatto <span class=\"_ _2\"></span>che <span class=\"_ _a\"></span>le <span class=\"_ _2\"></span>previsioni <span class=\"_ _2\"></span>economico-finanziarie <span class=\"_ _a\"></span>considerate <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>basate <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>assunzioni <span class=\"_ _2\"></span>ragionevoli,<span class=\"_ _567\"> </span>ancorate al quadro macroeconomico generale e di settore che risul<span class=\"_ _b\"></span>ta ancora interessato dagli<span class=\"_ _567\"> </span>elementi di significativa incertezza in precedenza richiamati.<span class=\"_ _567\"> </span>Per <span class=\"_ _b\"></span>l\u2019informativa <span class=\"_ _b\"></span>qualitativa <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>quantitativa <span class=\"_ _b\"></span>sulla <span class=\"_ _b\"></span>modalit\u00e0 <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>esecuzione <span class=\"_ _8\"></span>del test <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>impairment<span class=\"_ _567\"> </span>si <span class=\"_ _1\"> </span>fa <span class=\"_ _1\"> </span>rinvio <span class=\"_ _1\"> </span>a <span class=\"_ _1\"> </span>quanto <span class=\"_ _1\"> </span>contenuto <span class=\"_ _1\"> </span>nelle <span class=\"_ _1\"> </span>successive <span class=\"_ _1\"> </span>sezioni <span class=\"_ _9\"> </span>Partecipazioni <span class=\"_ _24\"> </span><span class=\"ff70\">-</span> <span class=\"_ _1\"> </span>voce <span class=\"_ _1\"> </span>70 <span class=\"_ _1\"> </span>e <span class=\"_ _1\"> </span>Attivit\u00e0<span class=\"_ _567\"> </span>immateriali <span class=\"ff70\">-</span> voce 100 contenute nella Parte B <span class=\"ff70\">-</span> Informazioni sullo stato patrimoniale.<span class=\"_ _567\"> </span>Stima della recuperabilit\u00e0 delle attivit\u00e0 fiscali per imposte anticipate<span class=\"_ _567\"> </span>T<span class=\"ls0\">ra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>patrimoniali <span class=\"_ _a\"></span>sono altr<span class=\"_ _2\"></span>es\u00ec <span class=\"_ _2\"></span>presenti <span class=\"_ _a\"></span>significative <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>fiscali <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>imposte <span class=\"_ _2\"></span>anticipate<span class=\"_ _567\"> </span></span>(DT<span class=\"_ _3\"></span>A - Deferred <span class=\"ls5d\">T</span>ax Asset) principalmente derivanti da dif<span class=\"_ _2\"></span>ferenze temporanee tra la data di<span class=\"_ _567\"> </span>iscrizione <span class=\"_ _b\"></span>nel <span class=\"_ _b\"></span>conto <span class=\"_ _8\"></span>economico <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>determinati <span class=\"_ _8\"></span>costi <span class=\"_ _b\"></span>aziendali <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>la <span class=\"_ _b\"></span>data <span class=\"_ _b\"></span>nella <span class=\"_ _8\"></span>quale <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>medesimi<span class=\"_ _567\"> </span>costi potranno essere dedotti, nonch\u00e9 derivanti da per<span class=\"_ _2\"></span>dite fiscali riportabili a nuovo.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019iscrizione di tali attivit\u00e0 ed il successivo mantenimento in bilancio presuppone un giudizio di<span class=\"_ _567\"> </span>probabilit\u00e0 in merito al r<span class=\"_ _2\"></span>ecupero delle stesse, che dovr\u00e0 peraltro considerar<span class=\"_ _2\"></span>e le disposizioni<span class=\"_ _567\"> </span>normative fiscali vigenti alla data di redazione del bilancio.<span class=\"_ _567\"> </span>Nel <span class=\"ws0\">dettagl</span>io, le <span class=\"ws0\">att</span>ivit\u00e0 per imposte <span class=\"ws0\">ant</span>icipate <span class=\"ws2d5\">che <span class=\"ws2d6\">rispondono </span></span>ai <span class=\"ws0\">requisit</span>i <span class=\"ws0\">richiest<span class=\"ws2d5\">i </span>dal<span class=\"ws2d5\">la </span>Legge<span class=\"_ _567\"> </span></span>214/2011 <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>automaticamente <span class=\"_ _b\"></span>trasformabili <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>crediti <span class=\"_ _8\"></span>di imposta <span class=\"_ _8\"></span>nell\u2019ipotesi di <span class=\"_ _b\"></span>rilevazione<span class=\"_ _567\"> </span>di una perdita <span class=\"_ _b\"></span>civilistica, di una <span class=\"_ _b\"></span>perdita fiscale ai <span class=\"_ _b\"></span>fini IRES e <span class=\"_ _b\"></span>di un valore <span class=\"_ _b\"></span>della produzione netto<span class=\"_ _567\"> </span>negativo <span class=\"_ _24\"> </span>ai <span class=\"_ _1\"> </span>fini <span class=\"_ _1\"> </span>IRAP; <span class=\"_ _1\"> </span>il <span class=\"_ _1\"> </span>loro <span class=\"_ _24\"> </span>recupero <span class=\"_ _1\"> </span>\u00e8 <span class=\"_ _1\"> </span>quindi <span class=\"_ _1\"> </span>certo, <span class=\"_ _1\"> </span>in <span class=\"_ _24\"> </span>quanto <span class=\"_ _1\"> </span>prescinde <span class=\"_ _1\"> </span>dalla <span class=\"_ _1\"> </span>capacit\u00e0 <span class=\"_ _1\"> </span><span class=\"ff7\">di<span class=\"_ _567\"> </span></span>generare una redditivit\u00e0 futura.<span class=\"_ _567\"> </span>Per le <span class=\"_ _2\"></span>residue attivit\u00e0 <span class=\"_ _2\"></span>fiscali non <span class=\"_ _2\"></span>trasformabili in cr<span class=\"_ _2\"></span>editi di imposta <span class=\"_ _2\"></span>il giudizio <span class=\"_ _2\"></span>sulla probabilit\u00e0 <span class=\"_ _2\"></span>di<span class=\"_ _567\"> </span>recuper<span class=\"_ _2\"></span>o<span class=\"_ _567\"> </span>deve essere fondato su ragionevoli pr<span class=\"_ _2\"></span>evisioni reddituali desumibili dai piani strategici<span class=\"_ _567\"> </span>e <span class=\"_ _1d\"></span>previsionali<span class=\"ls69 ws2e4\"> </span>approvati,<span class=\"ls6a ws2e4\"> </span>tenuto <span class=\"_ _1d\"></span>anche <span class=\"_ _1d\"></span>conto <span class=\"_ _24\"></span>che <span class=\"_ _1d\"></span>ai <span class=\"_ _24\"> </span>fini IRES <span class=\"_ _1d\"></span>la <span class=\"_ _1d\"></span>normativa<span class=\"ls69 ws2e4\"> </span>fiscale prevede<span class=\"_ _2\"></span><span class=\"ls69 ws2e4\"> <span class=\"ls0 ws0\">la<span class=\"_ _567\"> </span></span></span>riportabilit\u00e0<span class=\"ls6b ws2e5\"> </span>a <span class=\"_ _a\"></span>nuovo <span class=\"_ _a\"></span>delle<span class=\"ls6b ws2e5\"> </span>perdite<span class=\"ls6b ws2e5\"> </span>fiscali<span class=\"ls6c ws2e5\"> </span>senza <span class=\"_ _a\"></span>alcun <span class=\"_ _a\"></span>limite<span class=\"ls6b ws2e5\"> </span>temporale. <span class=\"_ _2\"></span><span class=\"ls59\">T<span class=\"ls0\">ale <span class=\"_ _a\"></span>giudizio<span class=\"ls6b ws2e5\"> </span>risulta<span class=\"ls6c ws2e5\"> <span class=\"_ _b\"></span></span>essere<span class=\"_ _567\"> </span></span></span>un esercizio <span class=\"_ _b\"></span>complesso, <span class=\"_ _b\"></span>in particolar <span class=\"_ _b\"></span>modo <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>riferito <span class=\"_ _b\"></span>alle <span class=\"_ _b\"></span>D<span class=\"_ _b\"></span><span class=\"ls5c\">T</span>A <span class=\"_ _b\"></span>sulle <span class=\"_ _b\"></span>perdite fiscali <span class=\"_ _b\"></span>riportabili <span class=\"_ _b\"></span>a<span class=\"_ _567\"> </span>nuovo, la cui stessa esistenza potrebbe esser<span class=\"_ _2\"></span>e un indicatore del fatto di non disporre in futur<span class=\"_ _2\"></span>o<span class=\"_ _567\"> </span>di<span class=\"ls6d ws2e6\"> </span>redditi<span class=\"ls6d ws2e6\"> </span>imponibili<span class=\"ls6d ws2e6\"> </span>suf<span class=\"_ _2\"></span>ficienti<span class=\"ls6d ws2e6\"> </span>per <span class=\"_ _24\"></span>il <span class=\"_ _24\"></span>loro<span class=\"_ _2\"></span><span class=\"ls6d ws2e6\"> <span class=\"ls0 ws0\">recuper<span class=\"_ _2\"></span>o.<span class=\"ls6d ws2e6\"> </span>In <span class=\"_ _1d\"></span>base <span class=\"_ _24\"> </span>a <span class=\"_ _24\"> </span>quanto <span class=\"_ _24\"> </span>previsto<span class=\"_ _2\"></span><span class=\"ls6e ws2e6\"> <span class=\"ls0 ws0\">dal <span class=\"_ _24\"></span>principio<span class=\"_ _567\"> </span></span></span></span></span>contabile IAS 12 Imposte sul reddito, il suddetto giudizio di r<span class=\"_ _2\"></span>ecuperabilit\u00e0 (c.d. probability test)<span class=\"_ _567\"> </span>richiede un\u2019attenta ricognizione di tutte le evidenze a supporto della probabilit\u00e0 di disporr<span class=\"_ _2\"></span>e in<span class=\"_ _567\"> </span>futuro di r<span class=\"_ _2\"></span>edditi imponibili sufficienti.<span class=\"_ _567\"> </span>Per tenere conto delle incertezze dello scenario macr<span class=\"_ _2\"></span>oeconomico e delle potenziali ripercussioni<span class=\"_ _567\"> </span>sul<span class=\"ws2e7\">la </span>st<span class=\"ws2e8\">ima <span class=\"ws2e7\">dei </span>flussi <span class=\"_ _2\"></span><span class=\"ws2e7\">fi<span class=\"_ _b\"></span>nanziari imponibil<span class=\"ws2e8\">i, <span class=\"_ _a\"></span>il<span class=\"_ _8\"></span><span class=\"ws2e7\"> <span class=\"_ _a\"></span>pr<span class=\"ws0\">obabil</span>ity <span class=\"_ _2\"></span>te<span class=\"_ _b\"></span><span class=\"ws2e8\">st \u00e8 stato condotto <span class=\"_ _a\"></span>co<span class=\"_ _8\"></span><span class=\"ws2e7\">n <span class=\"_ _2\"></span>la<span class=\"_ _b\"></span><span class=\"ws2e8\"> <span class=\"_ _2\"></span>medesima<span class=\"_ _567\"> </span></span></span></span></span></span></span></span>metodologia adottata per i due esercizi pr<span class=\"_ _2\"></span>ecedenti, considerando le previsioni dei futuri redditi<span class=\"_ _567\"> </span>imponibil<span class=\"ws91\">i </span>derivant<span class=\"ws91\">i </span>dal<span class=\"ws2d2\">le <span class=\"ws91\">medesime </span></span>pr<span class=\"ws91\">evisioni </span>andamental<span class=\"ws91\">i considerate anche ai fini del test d</span>i<span class=\"_ _567\"> </span>impairment delle attivit\u00e0 immateriali a vita utile indefinita (avviamenti) e delle partecipazioni.<span class=\"_ _567\"> </span>Per <span class=\"ws0\">l\u2019informativa <span class=\"_ _9\"> </span>qualitativa <span class=\"_ _9\"> </span>sulla <span class=\"_ _1\"> </span>modalit\u00e0 <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span><span class=\"ws231\">verifica </span>della <span class=\"_ _9\"> </span>recuperabilit\u00e0 <span class=\"_ _9\"> </span>delle <span class=\"_ _9\"> </span>attivit\u00e0 <span class=\"_ _1\"> </span>per<span class=\"_ _567\"> </span></span>imposte <span class=\"ws0\">anticipate, <span class=\"_ _8\"></span></span>si fa <span class=\"ws2eb\">rinvio </span>a quanto contenuto <span class=\"ws0\">nella <span class=\"_ _8\"></span></span>successiva sezione <span class=\"ws0\">Attivit\u00e0 <span class=\"_ _8\"></span>fiscali <span class=\"_ _1d\"></span><span class=\"ff71\">-<span class=\"_ _567\"> </span></span></span>Voce 110, contenuta nella Parte B <span class=\"ff71\">-</span> Informazioni sullo stato patrimoniale consolidato della<span class=\"_ _567\"> </span>presente Nota integrativa.<span class=\"_ _567\"> </span>V<span class=\"_ _2\"></span>alorizzazione degli strumenti finanziari al fair value<span class=\"_ _567\"> </span>Ai <span class=\"_ _b\"></span>fini <span class=\"_ _b\"></span>della <span class=\"_ _8\"></span>presente informativa <span class=\"_ _8\"></span>finanziaria <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>oceduto <span class=\"_ _b\"></span>ad <span class=\"_ _8\"></span>aggiornare la <span class=\"_ _8\"></span>valutazione <span class=\"_ _b\"></span>degli<span class=\"_ _567\"> </span>strumenti<span class=\"ls6f ws2ec\"> </span>finanziari al <span class=\"_ _1d\"></span>fair <span class=\"_ _1d\"></span>value <span class=\"_ _24\"></span>sulla<span class=\"ls70 ws2ec\"> </span>base <span class=\"_ _8\"></span>delle<span class=\"ls6f ws2ec\"> </span>correnti<span class=\"ls6f ws2ec\"> </span>condizioni<span class=\"ls6f ws2ec\"> <span class=\"_ _2\"></span><span class=\"ls0 ws0\">di<span class=\"ls6f ws2ec\"> </span>mercato,<span class=\"_ _2\"></span><span class=\"ls6f ws2ec\"> <span class=\"ls0 ws0\">in <span class=\"_ _1d\"></span>linea</span> <span class=\"ls0 ws0\">con<span class=\"_ _567\"> </span></span></span></span></span>quanto previsto dall\u2019IFRS 13 V<span class=\"_ _a\"></span>alutazione del fair value e dalla Policy di fair value di Gruppo.<span class=\"_ _567\"> </span>In particolare, per gli investimenti al fair value che derivano il lor<span class=\"_ _2\"></span>o valore direttamente, nel caso<span class=\"_ _567\"> </span>dei titoli quotati, o indirettamente, nel caso di investimenti convertibili o strettamente legati a<span class=\"_ _567\"> </span>strumenti <span class=\"_ _2\"></span>quotati/valutati <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>multipli di <span class=\"_ _a\"></span>mercato, <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>quotazioni <span class=\"_ _2\"></span>di mer<span class=\"_ _2\"></span>cato <span class=\"_ _2\"></span>(valutati <span class=\"_ _2\"></span>quindi con<span class=\"_ _567\"> </span>metodologie ascrivibili ai livelli di fair value 1 e 2), si \u00e8 proceduto ad aggiornar<span class=\"_ _2\"></span>e le valutazioni<span class=\"_ _567\"> </span>sulla base dei prezzi di borsa.<span class=\"_ _567\"> </span>\u00c8 <span class=\"_ _a\"></span>da <span class=\"_ _2\"></span>ritenersi <span class=\"_ _a\"></span>piuttosto <span class=\"_ _2\"></span>contenuto <span class=\"_ _a\"></span>l\u2019impiego <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>significativi <span class=\"_ _a\"></span>elementi <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>giudizio <span class=\"_ _2\"></span>nella <span class=\"_ _a\"></span>valutazione degli strumenti <span class=\"_ _2\"></span>finanziari in portafoglio <span class=\"_ _2\"></span>in considerazione del <span class=\"_ _2\"></span>fatto che Banco <span class=\"_ _2\"></span>Desio continua a mantenere un\u2019allocazione molto prudente, per cui il ricorso a modelli valutativi per la rilevazione del fair <span class=\"_ _b\"></span>value <span class=\"_ _b\"></span>degli <span class=\"_ _b\"></span>strumenti <span class=\"_ _b\"></span>finanziari <span class=\"_ _b\"></span>non <span class=\"_ _b\"></span>quotati <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>mercati att<span class=\"_ _b\"></span>ivi (livello <span class=\"_ _b\"></span>3), <span class=\"_ _b\"></span>sostanzialmente riconducibili a <span class=\"_ _b\"></span>quote <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>OICR di <span class=\"_ _b\"></span>fondi <span class=\"_ _b\"></span>chiusi, <span class=\"_ _b\"></span>riguarda una <span class=\"_ _b\"></span>limitata porzione <span class=\"_ _b\"></span>degli <span class=\"_ _b\"></span>investimenti detenuti. Con <span class=\"_ _b\"></span>particolare <span class=\"_ _b\"></span>riferimento <span class=\"_ _8\"></span>ai <span class=\"_ _b\"></span>fondi <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>investimento <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>tipo <span class=\"_ _b\"></span>chiuso <span class=\"_ _b\"></span>classificati <span class=\"_ _8\"></span>tra <span class=\"_ _b\"></span>gli <span class=\"_ _8\"></span>strumenti finanziari <span class=\"_ _a\"></span>obbligatoriamente <span class=\"_ _2\"></span>valutati <span class=\"_ _a\"></span>al <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _a\"></span>sono <span class=\"_ _2\"></span>stati <span class=\"_ _a\"></span>recepiti <span class=\"_ _a\"></span>gli <span class=\"_ _2\"></span>effetti <span class=\"_ _a\"></span>economici <span class=\"_ _2\"></span>negativi scaturiti dall\u2019aggiornamento della valutazione sulla base degli ultimi elementi informativi disponibili<span class=\"ls5e ws2dc\"> </span>(NA<span class=\"_ _2\"></span><span class=\"ls5f\">V<span class=\"ls0\">, <span class=\"_ _1d\"></span>business <span class=\"_ _1d\"></span>plan, <span class=\"_ _1d\"></span>ecc.) <span class=\"_ _1d\"></span>secondo <span class=\"_ _24\"></span>quanto <span class=\"_ _1d\"></span>previsto<span class=\"_ _2\"></span><span class=\"ls5e ws2dc\"> <span class=\"ls0 ws0\">dalla</span> <span class=\"ls0 ws0\">richiamata <span class=\"_ _1d\"></span>Policy</span> <span class=\"ls0 ws0\">di</span> <span class=\"ls0 ws0\">fair </span></span></span></span>value di Gruppo.<span class=\"_ _567\"> </span>Per <span class=\"ws0\">l\u2019informativa <span class=\"_ _b\"></span>qualitativa <span class=\"_ _b\"></span></span>e <span class=\"ws0\">quantitativa <span class=\"_ _b\"></span>sulla <span class=\"_ _b\"></span>modalit\u00e0 <span class=\"_ _8\"></span>di <span class=\"ws2de\">determinazione <span class=\"ws2df\">del </span></span></span>fair value si <span class=\"ws0\">fa </span>rinvio a quanto contenuto nella successiva Parte A.4 <span class=\"ff71\">-</span> Informativa sul fair value.<span class=\"_ _567\"> </span>Stima dei fondi per rischi e oneri<span class=\"_ _567\"> </span>La complessit\u00e0 delle situazioni ed operazioni societarie che sono alla base dei contenziosi in<span class=\"_ _567\"> </span> essere, unitamente alle pr<span class=\"_ _2\"></span>oblematiche interpretative riguardanti la legislazione applicabile,<span class=\"_ _567\"> </span> richiedono significativi <span class=\"_ _2\"></span>elementi di giudizio nella <span class=\"_ _2\"></span>stima delle passivit\u00e0 <span class=\"_ _2\"></span>che potranno emer<span class=\"_ _2\"></span>gere al<span class=\"_ _567\"> </span> momento <span class=\"_ _2\"></span>della <span class=\"_ _a\"></span>definizione <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>liti <span class=\"_ _2\"></span>pendenti. <span class=\"_ _2\"></span>Le <span class=\"_ _2\"></span>difficolt\u00e0 <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>valutazione <span class=\"_ _2\"></span>interessano <span class=\"_ _a\"></span>sia <span class=\"_ _2\"></span>l\u2019an <span class=\"_ _2\"></span>sia <span class=\"_ _2\"></span>il<span class=\"_ _567\"> </span> quantum nonch\u00e9 <span class=\"_ _2\"></span>i tempi di eventuale <span class=\"_ _2\"></span>manifestazione della passivit\u00e0 <span class=\"_ _2\"></span>e risultano particolarmente<span class=\"_ _567\"> </span> evidenti<span class=\"ls60 ws2e0\"> </span>qualora<span class=\"ls60 ws2e0\"> </span>il<span class=\"ls61 ws2e0\"> </span>procedimento<span class=\"ls60 ws2e0\"> </span>avviato<span class=\"ls60 ws2e0\"> </span>sia<span class=\"ls60 ws2e0\"> </span>nella<span class=\"ls60 ws2e0\"> </span>fase<span class=\"ls60 ws2e0\"> </span>iniziale<span class=\"ls60 ws2e0\"> </span>e/o<span class=\"ls60 ws2e0\"> </span>sia<span class=\"ls60 ws2e0\"> </span>in<span class=\"ls61 ws2e0\"> </span>corso<span class=\"ls60 ws2e0\"> </span>la<span class=\"ls60 ws2e0\"> </span>r<span class=\"_ _2\"></span>elativa<span class=\"ls60 ws2e0\"> </span>istruttoria.<span class=\"_ _567\"> </span>La peculiarit\u00e0 dell\u2019oggetto del contendere e la conseguente assenza di giurisprudenza riferita<span class=\"_ _567\"> </span> a vertenze paragonabili, nonch\u00e9 i diversi orientamenti espressi dagli or<span class=\"_ _2\"></span>gani giudicanti, sia<span class=\"_ _567\"> </span> ai vari livelli del procedimento contenzioso, sia da or<span class=\"_ _2\"></span>gani del medesimo livello a distanza di<span class=\"_ _567\"> </span> tempo, rendono dif<span class=\"_ _2\"></span>ficile la valutazione delle <span class=\"_ _b\"></span>passivit\u00e0 potenziali anche qualora siano disponibili<span class=\"_ _567\"> </span> le sentenze provvisorie emesse a seguito dei primi gradi di giudizio. L<span class=\"_ _3\"></span>\u2019esperienza storica<span class=\"_ _567\"> </span> dimostra che in diversi casi le decisioni assunte dai giudici nei primi gradi di giudizio sono state<span class=\"_ _567\"> </span> completamente sovvertite nei <span class=\"_ _b\"></span>giudizi di appello <span class=\"_ _b\"></span>o di cassazione <span class=\"_ _b\"></span>e ci\u00f2 sia <span class=\"_ _b\"></span>a favore che a <span class=\"_ _b\"></span>sfavore<span class=\"_ _567\"> </span> dei soggetti passivi.<span class=\"_ _567\"> </span>In<span class=\"ls62 ws14f\"> </span>tale<span class=\"ls62 ws2e1\"> </span>contesto<span class=\"ls62 ws14f\"> </span>la<span class=\"ls62 ws14f\"> </span>classificazione<span class=\"ws14f\"> </span>delle<span class=\"ls62 ws14f\"> </span>passivit\u00e0<span class=\"ls63 ws2e1\"> </span>potenziali<span class=\"ls62 ws2e1\"> <span class=\"_ _2\"></span><span class=\"ls4 ws0\">e<span class=\"ls64 ws14f\"> </span>la<span class=\"ls62 ws14f\"> </span>conseguente<span class=\"ls62 ws14f\"> </span>valutazione<span class=\"ls62 ws14f\"> </span>degli<span class=\"_ _567\"> </span></span></span><span class=\"ls62 ws2e1\"><span class=\"ls4 ws0\"> </span></span>accantonamenti necessari \u00e8 basata su elementi di giudizio non oggettivi che richiedono il ricorso<span class=\"_ _567\"> </span> a<span class=\"ls65 ws2e2\"> </span>procedimenti<span class=\"ls66 ws2e2\"> </span>di<span class=\"ls65 ws2e2\"> </span>stima<span class=\"ls65 ws2e2\"> </span>talvolta<span class=\"ls65 ws2e2\"> </span>estremamente<span class=\"_ _2\"></span><span class=\"ls65 ws2e2\"> <span class=\"ls4 ws0\">complessi.</span> <span class=\"ls4 ws0\">Non</span> <span class=\"ls4 ws0\">si</span> <span class=\"ls4 ws0\">pu\u00f2</span> <span class=\"ls4 ws0\">quindi</span> <span class=\"ls4 ws0\">escludere<span class=\"_ _2\"></span><span class=\"ls65 ws2e2\"> <span class=\"ls4 ws0\">che<span class=\"_ _567\"> </span></span></span></span></span><span class=\"ls65 ws2e2\"><span class=\"ls4 ws0\"><span class=\"ls65 ws2e2\"><span class=\"ls4 ws0\"> </span></span></span></span>a<span class=\"ls67 ws2e3\"> </span>seguito<span class=\"ls67 ws1ba\"> </span>dell\u2019emissione<span class=\"ls67 ws2e3\"> </span>delle<span class=\"ls67 ws1ba\"> </span>sentenze<span class=\"ls67 ws2e3\"> </span>definitive<span class=\"ls67 ws2e3\"> </span>gli<span class=\"ls67 ws2e3\"> </span>accantonamenti<span class=\"ls67 ws2e3\"> <span class=\"_ _2\"></span><span class=\"ls4 ws0\">ai<span class=\"ls67 ws1ba\"> </span>fondi<span class=\"ls67 ws2e3\"> </span>rischi<span class=\"ls68 ws1ba\"> </span>ed<span class=\"ls67 ws2e3\"> <span class=\"_ _2\"></span><span class=\"ls4 ws0\">oneri<span class=\"_ _567\"> </span></span></span></span></span>stanziat<span class=\"ws2f1\">i <span class=\"ws1a1\">a </span></span>fr<span class=\"ws2f1\">onte </span>del<span class=\"ws2f1\">le <span class=\"ws1a1\">passivit\u00e0 </span></span>potenzial<span class=\"ws2f1\">i <span class=\"ws1a1\">connesse </span></span>al<span class=\"ws2f1\">le vertenze </span>legal<span class=\"ws1a1\">i <span class=\"ws2f1\">e </span></span>fiscal<span class=\"ws2f1\">i <span class=\"ws1a1\">possano </span></span>rivelarsi<span class=\"_ _567\"> </span>carenti od eccedenti.<span class=\"_ _567\"> </span>Per <span class=\"_ _258\"> </span>l\u2019informativa <span class=\"_ _258\"> </span>sulle <span class=\"_ _1f\"> </span>principali <span class=\"_ _258\"> </span>posizioni <span class=\"_ _258\"> </span>di <span class=\"_ _258\"> </span>rischio <span class=\"_ _258\"> </span>relative <span class=\"_ _258\"> </span>a <span class=\"_ _1f\"> </span>controversie <span class=\"_ _258\"> </span>legali <span class=\"_ _258\"> </span>(azioni<span class=\"_ _567\"> </span>revocatorie <span class=\"_ _b\"></span><span class=\"ws85\">e <span class=\"_ _b\"></span>cause <span class=\"_ _b\"></span>passive <span class=\"_ _8\"></span>in corso) <span class=\"_ _8\"></span>si fa <span class=\"_ _8\"></span>rinvio alla <span class=\"_ _8\"></span>sezione Fondi <span class=\"_ _8\"></span>per rischi <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>oneri <span class=\"_ _b\"></span><span class=\"ff72\">-</span> <span class=\"_ _b\"></span>Voce <span class=\"_ _b\"></span>100<span class=\"_ _567\"> </span></span>contenuta <span class=\"_ _24\"></span><span class=\"ws156\">nella  Parte <span class=\"_ _1d\"></span>B  <span class=\"ff72\">-</span>  Informazioni <span class=\"_ _1d\"></span>sullo  stato <span class=\"_ _1d\"></span>patrimoniale  consolidato  della <span class=\"_ _1d\"></span>presente  Nota<span class=\"_ _567\"> </span></span>integrativa.<span class=\"_ _567\"> </span>Stima delle obbligazioni relative ai benefici a favore dei dipendenti<span class=\"_ _567\"> </span>La <span class=\"_ _258\"> </span>determinazione <span class=\"_ _258\"> </span>delle <span class=\"_ _258\"> </span>passivit\u00e0 <span class=\"_ _258\"> </span>associate <span class=\"_ _7c\"> </span>ai <span class=\"_ _258\"> </span>benefici <span class=\"_ _258\"> </span>a <span class=\"_ _258\"> </span>favore <span class=\"_ _258\"> </span>dei <span class=\"_ _258\"> </span>dipendenti, <span class=\"_ _258\"> </span>con<span class=\"_ _567\"> </span>particolare <span class=\"_ _1d\"></span>riferimento <span class=\"_ _24\"></span>ai <span class=\"_ _1d\"></span>piani <span class=\"_ _24\"> </span>a <span class=\"_ _24\"></span>benefici <span class=\"_ _1d\"></span>definiti <span class=\"_ _24\"></span>ed <span class=\"_ _1d\"></span>ai <span class=\"_ _24\"> </span>benefici <span class=\"_ _24\"></span>a <span class=\"_ _1d\"></span>lungo <span class=\"_ _24\"></span>termine, <span class=\"_ _1d\"></span>implica <span class=\"_ _24\"></span>un<span class=\"_ _567\"> </span>certo <span class=\"_ _8\"></span>grado <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span><span class=\"ff7 wsb1\">complessit\u00e0; <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>risultanze <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>valutazione <span class=\"_ _8\"></span>dipendono, <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>larga <span class=\"_ _8\"></span>misura, <span class=\"_ _8\"></span>dalle<span class=\"_ _567\"> </span></span>ipotesi <span class=\"_ _1d\"></span>attuariali <span class=\"_ _1d\"></span><span class=\"ff8 ws0\">utilizzate <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>natura <span class=\"_ _9\"> </span>sia <span class=\"_ _9\"> </span>demografica <span class=\"_ _1d\"></span>(quali <span class=\"_ _9\"> </span>tassi <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>mortalit\u00e0 <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>turnover<span class=\"_ _567\"> </span></span>dei <span class=\"_ _1d\"></span>dipendenti) <span class=\"_ _1d\"></span>sia finanziaria (quali tassi di attualizzazione e tassi di inflazione).<span class=\"_ _567\"> </span>Risulta <span class=\"_ _9\"> </span>pertanto <span class=\"_ _9\"> </span>fondamentale <span class=\"_ _9\"> </span>il <span class=\"_ _1\"> </span>giudizio <span class=\"_ _9\"> </span>espresso <span class=\"_ _9\"> </span>dal <span class=\"_ _9\"> </span>management <span class=\"_ _9\"> </span>nella <span class=\"_ _9\"> </span>selezione <span class=\"_ _9\"> </span>delle<span class=\"_ _567\"> </span>basi <span class=\"_ _24\"> </span><span class=\"ff8 ws0\">tecniche <span class=\"_ _1\"> </span>pi\u00f9 <span class=\"_ _1\"> </span>opportune <span class=\"_ _1\"> </span>per <span class=\"_ _1\"> </span>la <span class=\"_ _24\"> </span>valutazione <span class=\"_ _1\"> </span>della <span class=\"_ _1\"> </span>fattispecie, <span class=\"_ _1\"> </span>che <span class=\"_ _1\"> </span>risulta <span class=\"_ _1\"> </span>influenzato <span class=\"_ _24\"> </span>dal<span class=\"_ _567\"> </span></span>contesto <span class=\"_ _24\"></span><span class=\"ff7 ws1f4\">socioeconomico <span class=\"_ _24\"></span>in <span class=\"_ _24\"></span>cui <span class=\"_ _24\"></span>il <span class=\"_ _24\"></span>Gruppo <span class=\"_ _24\"></span>si <span class=\"_ _24\"></span>trova <span class=\"_ _24\"></span>ad <span class=\"_ _24\"></span>operare, <span class=\"_ _24\"></span>nonch\u00e9 <span class=\"_ _24\"> </span>dall\u2019andamento<span class=\"_ _567\"> </span></span>dei mercati <span class=\"ff8 ws0\">finanziari.<span class=\"_ _567\"> </span></span>Si deve <span class=\"_ _b\"></span>precisare <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>l\u2019elenco <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>processi valutativi <span class=\"_ _b\"></span>sopra <span class=\"_ _b\"></span>indicati <span class=\"_ _b\"></span>viene <span class=\"_ _b\"></span>fornito <span class=\"_ _b\"></span>al solo <span class=\"_ _b\"></span>fine <span class=\"_ _b\"></span>di<span class=\"_ _567\"> </span>consentire <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>lettore <span class=\"_ _8\"></span>una <span class=\"_ _b\"></span>migliore <span class=\"_ _8\"></span>comprensione <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>principali <span class=\"_ _8\"></span>aree <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>incertezza, <span class=\"_ _8\"></span>ma <span class=\"_ _8\"></span>non<span class=\"_ _567\"> </span>\u00e8 <span class=\"_ _1\"> </span><span class=\"ws4\">inteso <span class=\"_ _1\"> </span>in <span class=\"_ _1\"> </span>alcun <span class=\"_ _1\"> </span>modo <span class=\"_ _9\"> </span>a <span class=\"_ _24\"> </span>suggerire <span class=\"_ _1\"> </span>che <span class=\"_ _9\"> </span>assunzioni <span class=\"_ _24\"> </span>alternative, <span class=\"_ _1\"> </span>allo <span class=\"_ _1\"> </span>stato <span class=\"_ _9\"> </span>attuale, <span class=\"_ _24\"> </span>possano<span class=\"_ _567\"> </span></span>essere <span class=\"ws0\">pi\u00f9 appropriate.<span class=\"_ _567\"> </span></span>Per ulteriori dettagli <span class=\"_ _b\"></span>si fa <span class=\"_ _b\"></span>rinvio alla <span class=\"_ _b\"></span>sezione <span class=\"ls73\">T</span>rattamento <span class=\"_ _b\"></span>di fine <span class=\"_ _b\"></span>rapporto del personale <span class=\"_ _b\"></span>- Voce<span class=\"_ _567\"> </span>90 <span class=\"_ _24\"></span>contenuto <span class=\"_ _1d\"></span>nella <span class=\"_ _24\"> </span>Parte <span class=\"_ _24\"> </span>B <span class=\"_ _24\"></span>- <span class=\"_ _24\"></span>Informazioni <span class=\"_ _1d\"></span>sullo <span class=\"_ _24\"> </span>stato <span class=\"_ _24\"> </span>patrimoniale <span class=\"_ _24\"></span>consolidato <span class=\"_ _24\"></span>della <span class=\"_ _1d\"></span>presente<span class=\"_ _567\"> </span>Nota integrativa.<span class=\"_ _567\"> </span>Determinazione del processo di Purchase Price Allocation (PPA)<span class=\"_ _567\"> </span>Il  processo  di  PPA  seguito  per  la <span class=\"_ _77\"> </span>contabilizzazione  delle  operazioni  di  aggregazione<span class=\"_ _567\"> </span>richiede <span class=\"_ _b\"></span><span class=\"ws8d\">che <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>differenza <span class=\"_ _b\"></span>tra <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>costo <span class=\"_ _8\"></span>dell\u2019aggregazione <span class=\"_ _b\"></span>ed <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>patrimonio netto <span class=\"_ _8\"></span>contabile <span class=\"_ _b\"></span>sia<span class=\"_ _567\"> </span></span>attribuito <span class=\"ff8 ws0\">agli adeguamenti <span class=\"_ _b\"></span>di fair value <span class=\"_ _b\"></span>delle attivit\u00e0 nette <span class=\"_ _b\"></span>identificabili acquisite. <span class=\"_ _b\"></span>L\u2019eventuale<span class=\"_ _567\"> </span></span>eccedenza  <span class=\"ff7 ws1d3\">residua <span class=\"_ _2b1\"> </span>del <span class=\"_ _30\"> </span>costo <span class=\"_ _2b1\"> </span>dell\u2019aggregazione <span class=\"_ _2b1\"> </span>\u00e8 <span class=\"_ _30\"> </span>iscritta <span class=\"_ _38\"> </span>come <span class=\"_ _30\"> </span>avviamento <span class=\"_ _2b1\"> </span>(goodwill);<span class=\"_ _567\"> </span></span>diversamente, <span class=\"_ _24\"> </span>il <span class=\"_ _1\"> </span><span class=\"ws0\">minor <span class=\"_ _24\"> </span>costo <span class=\"_ _1\"> </span>dell\u2019aggregazione <span class=\"_ _24\"> </span>\u00e8 <span class=\"_ _1\"> </span>rilevato <span class=\"_ _1\"> </span>a <span class=\"_ _24\"> </span>conto <span class=\"_ _1\"> </span>economico <span class=\"_ _24\"> </span>come <span class=\"_ _1\"> </span>ricavo<span class=\"_ _567\"> </span></span>(badwill).<span class=\"_ _567\"> </span>T<span class=\"ls0\">enuto conto della complessit\u00e0 del processo di PPA, che richiede di considerare tutte<span class=\"_ _567\"> </span></span>le<span class=\"_ _567\"> </span>informazioni disponibili riferite a fatti e circostanze esistenti alla data dell\u2019aggr<span class=\"_ _2\"></span>egazione,<span class=\"_ _567\"> </span>ilprincipio contabile IFRS 3 concede un periodo di misurazione di un anno per il suo<span class=\"_ _567\"> </span>completamento.<span class=\"_ _567\"> </span>T<span class=\"ls0\">ale <span class=\"_ _2\"></span>processo implica, <span class=\"_ _a\"></span>per definizione, <span class=\"_ _2\"></span>elementi di <span class=\"_ _2\"></span>stima complessi <span class=\"_ _2\"></span>e soggettivi: <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>ricognizione<span class=\"_ _567\"> </span></span>dei suddetti elementi informativi, l\u2019utilizzo di tecniche di valutazione, la selezione di assunzioni<span class=\"_ _567\"> </span>ed <span class=\"_ _b\"></span>input <span class=\"_ _b\"></span>non <span class=\"_ _b\"></span>osservabili <span class=\"_ _b\"></span>ai <span class=\"_ _b\"></span>fini <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>misurazione <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>fair <span class=\"_ _b\"></span>value <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _8\"></span>nette identificabili<span class=\"_ _567\"> </span>acquisite <span class=\"_ _24\"> </span>richiedono, <span class=\"_ _24\"> </span>infatti,<span class=\"ls71 ws2ed\"> </span>un <span class=\"_ _24\"> </span>significativo<span class=\"_ _b\"></span><span class=\"ls71 ws2ed\"> </span>giudizio,<span class=\"ls71 ws2ed\"> <span class=\"_ _2\"></span><span class=\"ls0 ws0\">influenzando in <span class=\"_ _24\"> </span>tal <span class=\"_ _24\"></span>modo <span class=\"_ _1d\"></span>il <span class=\"_ _24\"> </span>valore<span class=\"ls71 ws2ed\"> <span class=\"_ _2\"></span><span class=\"ls0 ws0\">del<span class=\"_ _567\"> </span></span></span></span></span>goodwill/badwill risultante dall\u2019aggregazione.<span class=\"_ _567\"> </span>Per <span class=\"ws0\">ulteriori  dettagli <span class=\"_ _9\"> </span></span>si fa <span class=\"ws2ef\">rinvio </span>a quanto <span class=\"ws0\">rappresentato  nella  <span class=\"ws2ef\">Parte </span></span>G <span class=\"ff72\">-</span> Operazioni <span class=\"ws0\">di<span class=\"_ _567\"> </span></span>aggregazione riguardanti imprese o rami d\u2019azienda della presente Nota integrativa.<span class=\"_ _567\"> </span>Dichiarazione di continuit\u00e0 aziendale<span class=\"_ _567\"> </span>Con <span class=\"_ _a\"></span>riferimento <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>quanto <span class=\"_ _a\"></span>richiesto <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>Banca <span class=\"_ _a\"></span>d<span class=\"_ _b\"></span>\u2019Italia, <span class=\"_ _a\"></span>Consob <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>Isvap <span class=\"_ _a\"></span>nel <span class=\"_ _2\"></span>Documento <span class=\"_ _2\"></span>Congiunto<span class=\"_ _567\"> </span>n.<span class=\"ff6f\"> </span><span class=\"ws8b\">4 del 3 marzo 2010, il bilancio consolidato al 31 dicembre 2025 \u00e8 stato pr<span class=\"_ _2\"></span>edisposto nel<span class=\"_ _567\"> </span></span>presupposto della continuit\u00e0 aziendale.<span class=\"_ _567\"> </span>A tal proposito gli Amministratori ritengono che non siano emersi rischi ed incertezze tali da far<span class=\"_ _567\"> </span>sorger<span class=\"_ _2\"></span>e dubbi riguardo alla continuit\u00e0 aziendale, giudicando che il Gruppo abbia la ragionevole<span class=\"_ _567\"> </span>aspettativa di poter continuare ad operar<span class=\"_ _2\"></span>e in un futuro prevedibile.<span class=\"_ _567\"> </span>Ai <span class=\"_ _24\"></span>fini dell\u2019espressione<span class=\"_ _2\"></span><span class=\"ls72 ws2f0\"> <span class=\"ls0 ws0\">del <span class=\"_ _1d\"></span>suddetto</span> <span class=\"ls0 ws0\">giudizio,</span> <span class=\"ls0 ws0\">gli</span> <span class=\"ls0 ws0\">Amministratori <span class=\"_ _8\"></span>hanno <span class=\"_ _24\"></span>peraltro<span class=\"_ _2\"></span><span class=\"ls72 ws2f0\"> <span class=\"ls0 ws0\">valutato <span class=\"_ _1d\"></span>gli<span class=\"_ _567\"> </span></span></span></span></span>effetti conseguenti alle incertezze corr<span class=\"_ _2\"></span>elate allo scenario macroeconomico di riferimento,<span class=\"_ _567\"> </span>tenuto conto delle tensioni geopolitiche in atto, che ragionevolmente potrebber<span class=\"_ _2\"></span>o comportare<span class=\"_ _567\"> </span>ricadute negative sui futuri risultati aziendali. L<span class=\"_ _a\"></span>\u2019entit\u00e0 di tali effetti \u00e8 tuttavia ritenuta tale da non<span class=\"_ _567\"> </span>indurre incertezze sul punto della continuit\u00e0 aziendale, anche in considerazione della solidit\u00e0,<span class=\"_ _567\"> </span>attuale e prospettica, nella struttura patrimoniale e finanziaria del Gruppo.<span class=\"_ _567\"> </span>Per <span class=\"_ _8\"></span>l\u2019informativa <span class=\"_ _8\"></span>sui <span class=\"_ _8\"></span>rischi <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>sui <span class=\"_ _8\"></span>relativi <span class=\"_ _8\"></span>presidi <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>fa <span class=\"_ _8\"></span>rinvio <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>successiva <span class=\"_ _8\"></span>Parte <span class=\"_ _8\"></span>E <span class=\"_ _8\"></span><span class=\"ff72\">-</span> <span class=\"_ _8\"></span>Informazioni<span class=\"_ _567\"> </span>sui <span class=\"_ _b\"></span>rischi <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>sulle <span class=\"_ _8\"></span>relative <span class=\"_ _b\"></span>politiche <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>copertura, <span class=\"_ _b\"></span>nonch\u00e9 <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>quanto <span class=\"_ _b\"></span>illustrato <span class=\"_ _8\"></span>nella <span class=\"_ _b\"></span>Relazione <span class=\"_ _8\"></span>sulla<span class=\"_ _567\"> </span>gestione.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-740": {
   "value": "<div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws1f6 gs5e\">Politiche contabili rilevanti ed incertezze sull\u2019utilizzo di stime nella predisposizione del<span class=\"_ _567\"> </span> </div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gs5f\">bilancio consolidato<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws4a gs60\">La redazione del bilancio richiede anche il ricorso a stime e ad assunzioni che possono<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs61\">determinare <span class=\"_ _a\"></span>significativi ef<span class=\"_ _2\"></span>fetti sui <span class=\"_ _a\"></span>valori iscritti <span class=\"_ _2\"></span>nello <span class=\"_ _2\"></span>stato <span class=\"_ _2\"></span>patrimoniale e <span class=\"_ _a\"></span>nel conto <span class=\"_ _2\"></span>economico,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs62\">nonch\u00e9 sull\u2019informativa di bilancio.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsfe gs63\">L<span class=\"_ _a\"></span>\u2019impiego di tali stime implica l\u2019utilizzo delle informazioni disponibili e l\u2019adozione di valutazioni<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs64\">soggettive,<span class=\"ls4d ws2cf\"> </span>fondate  anche  sull\u2019esperienza<span class=\"ls4d ws2cf\"> </span>storica,  ai  fini della<span class=\"ls4d ws2cf\"> </span>formulazione <span class=\"_ _9\"> </span>di<span class=\"ls4d ws2cf\"> </span>assunzioni<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs65\">ragionevoli<span class=\"ls4e ws2d0\"> </span>per <span class=\"_ _1\"> </span>la <span class=\"_ _1\"> </span>rilevazione <span class=\"_ _9\"> </span>dei <span class=\"_ _1\"> </span>fatti<span class=\"ls4e ws2d0\"> </span>di<span class=\"ls4e ws2d0\"> </span>gestione.<span class=\"ls4e ws2d0\"> </span>Per <span class=\"_ _1\"> </span>loro<span class=\"ls4e ws2d0\"> </span>natura, <span class=\"_ _1\"> </span>non <span class=\"_ _1\"> </span>\u00e8 <span class=\"_ _1\"> </span>quindi<span class=\"ls4e ws2d0\"> </span>possibile<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs66\">escludere<span class=\"_ _2\"></span><span class=\"ls4f ws18c\"> <span class=\"ls0 ws0\">che <span class=\"_ _1d\"></span>le <span class=\"_ _1d\"></span>ipotesi <span class=\"_ _1d\"></span>assunte, <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>quanto <span class=\"_ _8\"></span>ragionevoli,<span class=\"_ _b\"></span></span> <span class=\"ls0 ws0\">possano <span class=\"_ _8\"></span>non <span class=\"_ _1d\"></span>trovare<span class=\"_ _2\"></span><span class=\"ls50 ws18c\"> <span class=\"ls0 ws0\">conferma <span class=\"_ _1d\"></span>nei<span class=\"_ _567\"> </span></span></span></span></span><span class=\"ls4f ws18c\"><span class=\"ls0 ws0\"><span class=\"ls50 ws18c\"><span class=\"ls0 ws0\"> </span></span></span></span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs67\">futuri scenari in cui il Gruppo si trover\u00e0 ad operar<span class=\"_ _2\"></span>e.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws57 gs68\">I risultati che si consuntiveranno in futuro potr<span class=\"_ _2\"></span>ebbero pertanto differir<span class=\"_ _2\"></span>e dalle stime effettuate<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs69\">ai <span class=\"_ _1d\"></span>fini della<span class=\"ls51 ws2d1\"> </span>redazione<span class=\"_ _2\"></span><span class=\"ls51 ws2d1\"> <span class=\"ls0 ws0\">della</span><span class=\"ls52\"> <span class=\"ls0 ws0\">situazione <span class=\"_ _1d\"></span>patrimoniale <span class=\"_ _1d\"></span>ed <span class=\"_ _1d\"></span>economica <span class=\"_ _1d\"></span>alla</span> <span class=\"ls0 ws0\">data <span class=\"_ _1d\"></span>di</span></span> <span class=\"ls0 ws0\">riferimento <span class=\"_ _1d\"></span>e<span class=\"_ _567\"> </span></span></span><span class=\"ls51 ws2d1\"><span class=\"ls0 ws0\"> </span></span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs6a\">potrebber<span class=\"_ _2\"></span>o<span class=\"ls53 ws2d2\"> </span>conseguentemente <span class=\"_ _7d\"></span>rendersi<span class=\"ls54 ws2d2\"> </span>necessarie <span class=\"_ _4\"></span>rettifiche<span class=\"ws2d2\"> ad <span class=\"_ _a\"></span><span class=\"ws0\">oggi <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>prevedibili<span class=\"ls53 ws2d2\"> </span>n\u00e9 <span class=\"_ _3\"></span>stimabili<span class=\"_ _567\"> </span></span></span><span class=\"ws2d2\"><span class=\"ws0\"> </span></span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs6b\">rispetto al valore contabile delle attivit\u00e0 e delle passivit\u00e0 iscritte nello stato patrimoniale.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1d1 gs3d\">T<span class=\"_ _3\"></span>ra i principali fattori di incertezza che potrebbero incider<span class=\"_ _2\"></span>e sugli scenari futuri in cui il<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws5 gs3e\">Gruppo Banco Desio si trover\u00e0 ad operar<span class=\"_ _2\"></span>e non devono essere sottovalutati gli effetti negativi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs3f\">sull\u2019economia <span class=\"_ _3\"></span>globale <span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>italiana <span class=\"_ _3\"></span>direttamente <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>indirettamente <span class=\"_ _3\"></span>collegati <span class=\"_ _3\"></span>al <span class=\"_ _a\"></span>perdurar<span class=\"_ _2\"></span>e <span class=\"_ _3\"></span>dei <span class=\"_ _a\"></span>conflitti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsdb gs40\">bellici (in particolare in Eur<span class=\"_ _2\"></span>opa e in Medio Oriente), alle tensioni geopolitiche, all\u2019inasprimento<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws11 gs41\">delle politiche commerciali (con l\u2019applicazione di dazi) e, non da ultimo, alla gestione dei livelli<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs42\">attesi <span class=\"_ _a\"></span>dell\u2019inflazione <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>rimane <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>variabile <span class=\"_ _2\"></span>significativa <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>gli <span class=\"_ _a\"></span>effetti <span class=\"_ _3\"></span>che <span class=\"_ _2\"></span>potrebbe <span class=\"_ _3\"></span>avere <span class=\"_ _3\"></span>sulle<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs43\">decisioni di politica monetaria.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs44\">Le <span class=\"_ _30\"> </span>crisi <span class=\"_ _30\"> </span>geopolitiche <span class=\"_ _77\"> </span>influenzano <span class=\"_ _30\"> </span>profondamente <span class=\"_ _30\"> </span>le <span class=\"_ _30\"> </span>dinamiche <span class=\"_ _30\"> </span>internazionali, <span class=\"_ _77\"> </span>generando<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws14 gs45\">instabilit\u00e0 economica e politica e spingendo la comunit\u00e0 internazionale ad adottare misur<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsa6 gs46\">sanzionatorie per esercitar<span class=\"_ _2\"></span>e pressione sugli Stati coinvolti. Queste misure incidono su settori<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs47\">chiave <span class=\"_ _1d\"></span>come <span class=\"_ _1d\"></span>il <span class=\"_ _24\"></span>commercio <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>la <span class=\"_ _24\"></span>finanza, <span class=\"_ _1d\"></span>imponendo <span class=\"_ _1d\"></span>restrizioni <span class=\"_ _1d\"></span>che <span class=\"_ _24\"></span>spaziano <span class=\"_ _1d\"></span>dall'embargo <span class=\"_ _1d\"></span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws112 gs48\">determinati prodotti o tecnologie al congelamento dei fondi. Questi elementi, unitamente alla<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws16b gs49\">sempre maggior<span class=\"_ _2\"></span>e consapevolezza del rischio climatico a livello internazionale, rappresentano i<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs4a\">principali elementi di incertezza per gli scenari futuri.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsb0 gs4b\">Al riguardo, viene di seguito fornita un\u2019illustrazione dell\u2019attivit\u00e0 di accertamento del rischio di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs4c\">sostenibilit\u00e0 <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>quindi <span class=\"_ _a\"></span>dei <span class=\"_ _a\"></span>processi <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>stima <span class=\"_ _a\"></span>che, <span class=\"_ _a\"></span>pi\u00f9 <span class=\"_ _a\"></span>in <span class=\"_ _2\"></span>generale, <span class=\"_ _3\"></span>richiedono <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>ricorso <span class=\"_ _2\"></span>a <span class=\"_ _3\"></span>significativi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws20a gs4d\">elementi di giudizio nella selezione di ipotesi ed assunzioni sottostanti e le conseguenti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd gs4e\">soluzioni applicative adottate dal Gruppo, allineandole all\u2019evoluzione del contesto tempo per<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1a2 gs4f\">tempo riscontrata, consapevole del proprio ruolo nel fornir<span class=\"_ _2\"></span>e il necessario supporto ai propri<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws192 gs50\">stakeholder<span class=\"_ _3\"></span>, persone e imprese, nell\u2019attuale contesto caratterizzato da rilevanti fattori di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs51\">incertezza e volatilit\u00e0.<span class=\"_ _567\"> </span></div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gs52\">Determinazione delle perdite attese sulle esposizioni creditizie iscritte nell\u2019attivo patrimoniale<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws113 gs53\">Relativamente alla valutazione, si ricorda che il principio IFRS 9 Strumenti Finanziari richiede<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws172 gs54\">espressamente che un\u2019entit\u00e0 pr<span class=\"_ _2\"></span>oceda alla stima delle perdite attese su crediti pr<span class=\"_ _2\"></span>endendo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws217 gs55\">in considerazione tutte le informazioni correnti e futur<span class=\"_ _2\"></span>e disponibili ritenute ragionevoli e<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs56\">dimostrabili (reasonable and supportable).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws206 gs57\">Le autorit\u00e0 regolamentari e di vigilanza eur<span class=\"_ _2\"></span>opee e gli standard setter che si sono espresse<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs58\">sull\u2019argomento <span class=\"_ _1d\"></span>sono <span class=\"_ _1d\"></span>state <span class=\"_ _24\"></span>concordi <span class=\"_ _1d\"></span>nel <span class=\"_ _1d\"></span>suggerire <span class=\"_ _1d\"></span>estrema <span class=\"_ _1d\"></span>cautela <span class=\"_ _24\"></span>nel <span class=\"_ _1d\"></span>modificare <span class=\"_ _1d\"></span>gli <span class=\"_ _24\"></span>scenari<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs59\">valutativi, a partire dalla fase di pi\u00f9 acuta incertezza nel 2020.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs5a\">In <span class=\"_ _24\"> </span>considerazione <span class=\"_ _24\"> </span>del <span class=\"_ _1\"> </span>perdurar<span class=\"_ _2\"></span>e <span class=\"_ _24\"> </span>delle <span class=\"_ _1\"> </span>motivazioni <span class=\"_ _24\"> </span>sottostanti, <span class=\"_ _24\"> </span>restano <span class=\"_ _24\"> </span>quindi <span class=\"_ _24\"> </span>confermate <span class=\"_ _1\"> </span>le<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs5b\">scelte <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>suo <span class=\"_ _8\"></span>tempo <span class=\"_ _8\"></span>individuate <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>predisposizione <span class=\"_ _8\"></span>delle <span class=\"_ _b\"></span>relazioni <span class=\"_ _8\"></span>finanziarie <span class=\"_ _b\"></span>che, <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>luce<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1df gs5c\">dell\u2019andamento del contesto macroeconomico di riferimento, sono state tempo per tempo<span class=\"_ _567\"> </span></div>ogget<span class=\"ws2d7\">to </span>d<span class=\"ws2d8\">i </span>cal<span class=\"ws2d7\">ibrazione e </span>af<span class=\"ws2d8\">finamento <span class=\"_ _2\"></span>i<span class=\"_ _b\"></span>n ragione del<span class=\"ws0\">l<span class=\"ws2d7\">\u2019evoluzione <span class=\"_ _2\"></span>d<span class=\"_ _b\"></span>el quadr<span class=\"_ _2\"></span>o macr<span class=\"ws0\">oeconomico </span></span></span></span>generale e di settore.<span class=\"_ _567\"> </span>Il Gruppo ha analizzato gli aspetti di valutazione in allineamento alle indicazioni dei diversi regolatori <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>standard <span class=\"_ _2\"></span>sette<span class=\"ls5c\">r</span>, <span class=\"_ _2\"></span>mirando <span class=\"_ _2\"></span>al <span class=\"_ _a\"></span>raggiungimento di <span class=\"_ _a\"></span>un <span class=\"_ _2\"></span>equilibrio <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>l\u2019esigenza <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>evitare ipotesi eccessivamente procicliche nei modelli utilizzati per la stima delle per<span class=\"_ _2\"></span>dite attese su crediti e la necessit\u00e0 di assicurar<span class=\"_ _2\"></span>e che i rischi correlati al contesto macroeconomico cui Banco Desio \u00e8 (o sar\u00e0) esposto, si riflettano adeguatamente nelle valutazioni contabili e prudenziali.<span class=\"_ _567\"> </span>Pertanto, tenuto conto degli elementi di incertezza e di cambiamento macroeconomico ancora presenti nell\u2019attuale contesto di mer<span class=\"_ _2\"></span>cato, il Gruppo ha ritenuto opportuno aggiornare le <span class=\"_ _2\"></span>previsioni <span class=\"_ _2\"></span>macroeconomiche <span class=\"_ _2\"></span>utilizzate per <span class=\"_ _a\"></span>la stima <span class=\"_ _2\"></span>delle per<span class=\"_ _2\"></span>dite <span class=\"_ _2\"></span>attese al <span class=\"_ _2\"></span>fine <span class=\"_ _2\"></span>di includer<span class=\"_ _2\"></span>e gli elementi di cambiamento macroeconomico attuali e pr<span class=\"_ _2\"></span>ospettici forniti dai provider specializzati. In relazione ai persistenti elementi di incertezza negli scenari macr<span class=\"_ _2\"></span>oeconomici gi\u00e0 richiamati e coerentemente con le attese dei r<span class=\"_ _2\"></span>egulators, nonch\u00e9 con l\u2019approccio di massima attenzione applicato nel monitoraggio andamentale delle esposizioni gi\u00e0 adottato nei precedenti eser<span class=\"_ _2\"></span>cizi, la Banca ha ritenuto opportuno continuare ad adottar<span class=\"_ _2\"></span>e un approccio di prudenza nella valutazione degli impatti di pi\u00f9 lungo periodo in relazione anche ai nuovi fattori di rischio emer<span class=\"_ _2\"></span>genti, definendo aggiustamenti post modello.<span class=\"_ _567\"> </span>Le principali caratteristiche del modello di determinazione della perdita attesa, degli scenari macroeconomici ivi incorporati e degli interventi di management overlay<span class=\"_ _3\"></span>, in cui risultano gi\u00e0 considerati <span class=\"_ _7c\"> </span>gli <span class=\"_ _7c\"> </span>effetti <span class=\"_ _258\"> </span>del <span class=\"_ _7c\"> </span>cambiamento <span class=\"_ _258\"> </span>climatico, <span class=\"_ _7c\"> </span>sono <span class=\"_ _7c\"> </span>pi\u00f9 <span class=\"_ _258\"> </span>nel <span class=\"_ _7c\"> </span>dettaglio <span class=\"_ _7c\"> </span>descritti <span class=\"_ _258\"> </span>nella successiva <span class=\"_ _9\"> </span><span class=\"ws0\">Parte <span class=\"_ _9\"> </span>E <span class=\"_ _9\"> </span><span class=\"ff70\">-</span> <span class=\"_ _9\"> </span>Informazioni <span class=\"_ _9\"> </span>sui <span class=\"_ _9\"> </span>rischi <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>sulle <span class=\"_ _38\"> </span>relative <span class=\"_ _9\"> </span>politiche <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>copertura <span class=\"_ _9\"> </span>cui <span class=\"_ _9\"> </span>si <span class=\"_ _9\"> </span>fa </span>rimando.<span class=\"_ _567\"> </span>Anche <span class=\"_ _24\"></span>la <span class=\"_ _1d\"></span>determinazione <span class=\"_ _24\"> </span>delle <span class=\"_ _24\"> </span>perdite <span class=\"_ _24\"> </span>attese <span class=\"_ _24\"></span>sul <span class=\"_ _24\"></span>portafoglio <span class=\"_ _24\"></span>crediti <span class=\"_ _24\"></span>deteriorato <span class=\"_ _1d\"></span>(stage 3) <span class=\"_ _1\"> </span><span class=\"ff8 ws0\">implica <span class=\"_ _1\"> </span>significativi <span class=\"_ _1\"> </span>elementi <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>giudizio, <span class=\"_ _1\"> </span>con <span class=\"_ _1\"> </span>particolare <span class=\"_ _9\"> </span>riferimento <span class=\"_ _24\"> </span>alla <span class=\"_ _1\"> </span>stima <span class=\"_ _1\"> </span>dei <span class=\"_ _9\"> </span>flussi </span>ritenuti <span class=\"_ _30\"> </span><span class=\"ff7 ws1a2\">recuperabili <span class=\"_ _2b1\"> </span>e <span class=\"_ _30\"> </span>della <span class=\"_ _30\"> </span>relativa <span class=\"_ _2b1\"> </span>tempistica  di <span class=\"_ _2b1\"> </span>recupero. <span class=\"_ _30\"> </span>Nel <span class=\"_ _30\"> </span>corso <span class=\"_ _2b1\"> </span>del <span class=\"_ _30\"> </span>periodo <span class=\"_ _30\"> </span>di </span>riferimento <span class=\"_ _1\"> </span>si <span class=\"_ _1\"> </span>\u00e8 <span class=\"_ _1\"> </span><span class=\"ff8 ws0\">agito <span class=\"_ _8\"></span>con <span class=\"_ _1d\"></span>gli <span class=\"_ _1d\"></span>opportuni <span class=\"_ _8\"></span>interventi <span class=\"_ _1d\"></span>al <span class=\"_ _1d\"></span>fine <span class=\"_ _1\"> </span>di <span class=\"_ _8\"></span>poter <span class=\"_ _1d\"></span>adeguatamente <span class=\"_ _8\"></span>gestire <span class=\"_ _1d\"></span>il </span>contesto <span class=\"_ _24\"> </span>contingente  legato <span class=\"_ _258\"> </span>al <span class=\"_ _1f\"> </span>contesto <span class=\"_ _1f\"> </span>macroeconomico <span class=\"_ _258\"> </span>ed <span class=\"_ _1f\"> </span>assicurare <span class=\"_ _1f\"> </span>comunque <span class=\"_ _258\"> </span>la corretta <span class=\"_ _2e\"> </span>classificazione <span class=\"_ _30\"> </span>e <span class=\"_ _30\"> </span>valutazione <span class=\"_ _19c\"> </span>di <span class=\"_ _2e\"> </span>recuperabilit\u00e0 <span class=\"_ _19c\"> </span>delle <span class=\"_ _2e\"> </span>esposizioni <span class=\"_ _19c\"> </span>classificate <span class=\"_ _30\"> </span>a deteriorato <span class=\"_ _7c\"> </span>con <span class=\"_ _258\"> </span>conseguente <span class=\"_ _1\"> </span>riflesso <span class=\"_ _1\"> </span>sul <span class=\"_ _1\"> </span>costo <span class=\"_ _1\"> </span>del <span class=\"_ _24\"> </span>credito <span class=\"_ _1\"> </span>deteriorato <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>periodo, <span class=\"_ _1\"> </span>tenuto conto <span class=\"_ _b\"></span>delle <span class=\"_ _8\"></span>cessioni <span class=\"_ _b\"></span>nel <span class=\"_ _8\"></span>frattempo <span class=\"_ _b\"></span><span class=\"ff7 ws9f\">intervenute <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>delle <span class=\"_ _8\"></span>possibili <span class=\"_ _b\"></span>future <span class=\"_ _8\"></span>opportunit\u00e0 <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>derisking </span>in linea con la propria NPLs strategy. Per <span class=\"_ _9\"> </span>gli <span class=\"_ _9\"> </span>aggiornamenti <span class=\"_ _1\"> </span>introdotti <span class=\"_ _9\"> </span>nella <span class=\"_ _9\"> </span>misurazione <span class=\"_ _9\"> </span>delle <span class=\"_ _9\"> </span>perdite <span class=\"_ _9\"> </span>attese <span class=\"_ _1\"> </span>sulle <span class=\"_ _9\"> </span>esposizioni non <span class=\"_ _24\"></span><span class=\"ff8 ws0\">deteriorate <span class=\"_ _24\"></span>si <span class=\"_ _24\"></span>fa <span class=\"_ _24\"></span>rinvio <span class=\"_ _24\"></span>a <span class=\"_ _24\"></span>quanto <span class=\"_ _24\"></span>illustrato <span class=\"_ _24\"></span>nella <span class=\"_ _24\"></span>Parte <span class=\"_ _24\"></span>E <span class=\"_ _24\"></span><span class=\"ff70\">-</span> <span class=\"_ _24\"> </span>Informazioni <span class=\"_ _24\"> </span>sui <span class=\"_ _24\"> </span>rischi <span class=\"_ _24\"> </span>e <span class=\"_ _24\"> </span>sulle </span>relative <span class=\"ff7\">politiche di copertura.<span class=\"_ _567\"> </span></span>Impairment test delle attivit\u00e0 immateriali a vita indefinita (avviamenti) e delle partecipazioni<span class=\"_ _567\"> </span>Ai sensi dello IAS 36 Riduzione di valore delle attivit\u00e0, tutte le attivit\u00e0 immateriali a vita utile<span class=\"_ _567\"> </span> indefinita, cos\u00ec <span class=\"_ _9\"> </span>come <span class=\"_ _1\"> </span>le <span class=\"_ _9\"> </span>partecipazioni, <span class=\"_ _1\"> </span>devono <span class=\"_ _9\"> </span>essere<span class=\"_ _2\"></span><span class=\"ls55 ws2d3\"> <span class=\"ls0 ws0\">sottoposte</span><span class=\"ls56\"> <span class=\"_ _2\"></span><span class=\"ls0 ws0\">almeno <span class=\"_ _9\"> </span>annualmente <span class=\"_ _1\"> </span>al<span class=\"_ _567\"> </span></span></span></span><span class=\"ls55 ws2d3\"><span class=\"ls56\"><span class=\"ls0 ws0\"> </span></span></span>test <span class=\"_ _1d\"></span>di<span class=\"ls57 ws103\"> </span>impairment, <span class=\"_ _1d\"></span>al <span class=\"_ _1d\"></span>fine di<span class=\"ls58 ws103\"> </span>verificarne la <span class=\"_ _1d\"></span>recuperabilit\u00e0<span class=\"ls57 ws103\"> </span>del <span class=\"_ _8\"></span>valore.<span class=\"_ _2\"></span><span class=\"ls57 ws103\"> <span class=\"ls0 ws0\">In <span class=\"_ _8\"></span>aggiunta, <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>principio<span class=\"_ _567\"> </span></span></span><span class=\"ls57 ws103\"><span class=\"ls0 ws0\"> </span></span>stabilisce <span class=\"_ _2\"></span>che i <span class=\"_ _2\"></span>risultati del <span class=\"_ _2\"></span>test <span class=\"_ _2\"></span>annuale possano <span class=\"_ _2\"></span>essere <span class=\"_ _2\"></span>considerati validi <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>fini delle <span class=\"_ _2\"></span>successive<span class=\"_ _567\"> </span> valutazioni, purch\u00e9 sia considerata r<span class=\"_ _2\"></span>emota la probabilit\u00e0 che il valore r<span class=\"_ _2\"></span>ecuperabile delle attivit\u00e0<span class=\"_ _567\"> </span> immateriali <span class=\"_ _2\"></span>sia <span class=\"_ _a\"></span>inferiore <span class=\"_ _2\"></span>rispetto <span class=\"_ _2\"></span>al <span class=\"_ _a\"></span>valore <span class=\"_ _2\"></span>contabile. <span class=\"_ _2\"></span><span class=\"ls59\">T<span class=\"ls0\">ale <span class=\"_ _a\"></span>giudizio pu\u00f2 <span class=\"_ _a\"></span>basarsi <span class=\"_ _2\"></span>sull\u2019analisi <span class=\"_ _2\"></span>dei <span class=\"_ _a\"></span>fatti<span class=\"_ _567\"> </span></span></span><span class=\"ls59\"><span class=\"ls0\"> </span></span>intervenuti <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>circostanze modificatesi <span class=\"_ _b\"></span>successivamente <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>pi\u00f9 <span class=\"_ _b\"></span>recente <span class=\"_ _b\"></span>test <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>impairment<span class=\"_ _567\"> </span> annuale condotto.<span class=\"_ _567\"> </span>Per <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>predisposizione <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>presente documento <span class=\"_ _8\"></span>di bilancio, <span class=\"_ _8\"></span>In linea <span class=\"_ _8\"></span>con quanto <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>evisto <span class=\"_ _b\"></span>dallo<span class=\"_ _567\"> </span> IAS 36 Riduzione di valore delle attivit\u00e0 e dalla Policy d\u2019impairment, il Gruppo Banco Desio ha<span class=\"_ _567\"> </span> provveduto<span class=\"_ _2\"></span><span class=\"ls5a ws12\"> <span class=\"ls0 ws0\">all\u2019aggiornamento</span> <span class=\"ls0 ws0\">annuale <span class=\"_ _1d\"></span>delle</span> <span class=\"ls0 ws0\">previsioni<span class=\"_ _2\"></span><span class=\"ls5b ws12\"> <span class=\"ls0 ws0\">economico-finanziarie, con <span class=\"_ _8\"></span>proiezioni<span class=\"_ _567\"> </span></span></span></span></span><span class=\"ls5a ws12\"><span class=\"ls0 ws0\"><span class=\"ls5b ws12\"><span class=\"ls0 ws0\"> </span></span></span></span>su un orizzonte temporale esplicito di cinque anni.<span class=\"_ _567\"> </span>Conseguentemente sulla data di riferimento, le analisi valutative del test di impairment non<span class=\"_ _567\"> </span> sono state condotte mediante l\u2019utilizzo di un approccio multi-scenario in considerazione del<span class=\"_ _567\"> </span> fatto <span class=\"_ _2\"></span>che <span class=\"_ _a\"></span>le <span class=\"_ _2\"></span>previsioni <span class=\"_ _2\"></span>economico-finanziarie <span class=\"_ _a\"></span>considerate <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>basate <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>assunzioni <span class=\"_ _2\"></span>ragionevoli,<span class=\"_ _567\"> </span> ancorate al quadro macroeconomico generale e di settore che risul<span class=\"_ _b\"></span>ta ancora interessato dagli<span class=\"_ _567\"> </span> elementi di significativa incertezza in precedenza richiamati.<span class=\"_ _567\"> </span>Per <span class=\"_ _b\"></span>l\u2019informativa <span class=\"_ _b\"></span>qualitativa <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>quantitativa <span class=\"_ _b\"></span>sulla <span class=\"_ _b\"></span>modalit\u00e0 <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>esecuzione <span class=\"_ _8\"></span>del test <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>impairment<span class=\"_ _567\"> </span> si <span class=\"_ _1\"> </span>fa <span class=\"_ _1\"> </span>rinvio <span class=\"_ _1\"> </span>a <span class=\"_ _1\"> </span>quanto <span class=\"_ _1\"> </span>contenuto <span class=\"_ _1\"> </span>nelle <span class=\"_ _1\"> </span>successive <span class=\"_ _1\"> </span>sezioni <span class=\"_ _9\"> </span>Partecipazioni <span class=\"_ _24\"> </span><span class=\"ff70\">-</span> <span class=\"_ _1\"> </span>voce <span class=\"_ _1\"> </span>70 <span class=\"_ _1\"> </span>e <span class=\"_ _1\"> </span>Attivit\u00e0<span class=\"_ _567\"> </span> immateriali <span class=\"ff70\">-</span> voce 100 contenute nella Parte B <span class=\"ff70\">-</span> Informazioni sullo stato patrimoniale.<span class=\"_ _567\"> </span>Stima della recuperabilit\u00e0 delle attivit\u00e0 fiscali per imposte anticipate<span class=\"_ _567\"> </span>T<span class=\"ls0\">ra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>patrimoniali <span class=\"_ _a\"></span>sono altr<span class=\"_ _2\"></span>es\u00ec <span class=\"_ _2\"></span>presenti <span class=\"_ _a\"></span>significative <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>fiscali <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>imposte <span class=\"_ _2\"></span>anticipate<span class=\"_ _567\"> </span></span><span class=\"ls0\"> </span>(DT<span class=\"_ _3\"></span>A - Deferred <span class=\"ls5d\">T</span>ax Asset) principalmente derivanti da dif<span class=\"_ _2\"></span>ferenze temporanee tra la data di<span class=\"_ _567\"> </span> iscrizione <span class=\"_ _b\"></span>nel <span class=\"_ _b\"></span>conto <span class=\"_ _8\"></span>economico <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>determinati <span class=\"_ _8\"></span>costi <span class=\"_ _b\"></span>aziendali <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>la <span class=\"_ _b\"></span>data <span class=\"_ _b\"></span>nella <span class=\"_ _8\"></span>quale <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>medesimi<span class=\"_ _567\"> </span> costi potranno essere dedotti, nonch\u00e9 derivanti da per<span class=\"_ _2\"></span>dite fiscali riportabili a nuovo.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019iscrizione di tali attivit\u00e0 ed il successivo mantenimento in bilancio presuppone un giudizio di<span class=\"_ _567\"> </span> probabilit\u00e0 in merito al r<span class=\"_ _2\"></span>ecupero delle stesse, che dovr\u00e0 peraltro considerar<span class=\"_ _2\"></span>e le disposizioni<span class=\"_ _567\"> </span> normative fiscali vigenti alla data di redazione del bilancio.<span class=\"_ _567\"> </span>Nel <span class=\"ws0\">dettagl</span>io, le <span class=\"ws0\">att</span>ivit\u00e0 per imposte <span class=\"ws0\">ant</span>icipate <span class=\"ws2d5\">che <span class=\"ws2d6\">rispondono </span></span>ai <span class=\"ws0\">requisit</span>i <span class=\"ws0\">richiest<span class=\"ws2d5\">i </span>dal<span class=\"ws2d5\">la </span>Legge<span class=\"_ _567\"> </span></span><span class=\"ws0\"> </span>214/2011 <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>automaticamente <span class=\"_ _b\"></span>trasformabili <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>crediti <span class=\"_ _8\"></span>di imposta <span class=\"_ _8\"></span>nell\u2019ipotesi di <span class=\"_ _b\"></span>rilevazione<span class=\"_ _567\"> </span> di una perdita <span class=\"_ _b\"></span>civilistica, di una <span class=\"_ _b\"></span>perdita fiscale ai <span class=\"_ _b\"></span>fini IRES e <span class=\"_ _b\"></span>di un valore <span class=\"_ _b\"></span>della produzione netto<span class=\"_ _567\"> </span> negativo <span class=\"_ _24\"> </span>ai <span class=\"_ _1\"> </span>fini <span class=\"_ _1\"> </span>IRAP; <span class=\"_ _1\"> </span>il <span class=\"_ _1\"> </span>loro <span class=\"_ _24\"> </span>recupero <span class=\"_ _1\"> </span>\u00e8 <span class=\"_ _1\"> </span>quindi <span class=\"_ _1\"> </span>certo, <span class=\"_ _1\"> </span>in <span class=\"_ _24\"> </span>quanto <span class=\"_ _1\"> </span>prescinde <span class=\"_ _1\"> </span>dalla <span class=\"_ _1\"> </span>capacit\u00e0 <span class=\"_ _1\"> </span><span class=\"ff7\">di<span class=\"_ _567\"> </span></span><span class=\"ff7\"> </span>generare una redditivit\u00e0 futura.<span class=\"_ _567\"> </span>Per le <span class=\"_ _2\"></span>residue attivit\u00e0 <span class=\"_ _2\"></span>fiscali non <span class=\"_ _2\"></span>trasformabili in cr<span class=\"_ _2\"></span>editi di imposta <span class=\"_ _2\"></span>il giudizio <span class=\"_ _2\"></span>sulla probabilit\u00e0 <span class=\"_ _2\"></span>di<span class=\"_ _567\"> </span> recuper<span class=\"_ _2\"></span>o<span class=\"_ _567\"> </span> deve essere fondato su ragionevoli pr<span class=\"_ _2\"></span>evisioni reddituali desumibili dai piani strategici<span class=\"_ _567\"> </span> e <span class=\"_ _1d\"></span>previsionali<span class=\"ls69 ws2e4\"> </span>approvati,<span class=\"ls6a ws2e4\"> </span>tenuto <span class=\"_ _1d\"></span>anche <span class=\"_ _1d\"></span>conto <span class=\"_ _24\"></span>che <span class=\"_ _1d\"></span>ai <span class=\"_ _24\"> </span>fini IRES <span class=\"_ _1d\"></span>la <span class=\"_ _1d\"></span>normativa<span class=\"ls69 ws2e4\"> </span>fiscale prevede<span class=\"_ _2\"></span><span class=\"ls69 ws2e4\"> <span class=\"ls0 ws0\">la<span class=\"_ _567\"> </span></span></span><span class=\"ls69 ws2e4\"><span class=\"ls0 ws0\"> </span></span>riportabilit\u00e0<span class=\"ls6b ws2e5\"> </span>a <span class=\"_ _a\"></span>nuovo <span class=\"_ _a\"></span>delle<span class=\"ls6b ws2e5\"> </span>perdite<span class=\"ls6b ws2e5\"> </span>fiscali<span class=\"ls6c ws2e5\"> </span>senza <span class=\"_ _a\"></span>alcun <span class=\"_ _a\"></span>limite<span class=\"ls6b ws2e5\"> </span>temporale. <span class=\"_ _2\"></span><span class=\"ls59\">T<span class=\"ls0\">ale <span class=\"_ _a\"></span>giudizio<span class=\"ls6b ws2e5\"> </span>risulta<span class=\"ls6c ws2e5\"> <span class=\"_ _b\"></span></span>essere<span class=\"_ _567\"> </span></span></span><span class=\"ls59\"><span class=\"ls0\"> </span></span>un esercizio <span class=\"_ _b\"></span>complesso, <span class=\"_ _b\"></span>in particolar <span class=\"_ _b\"></span>modo <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>riferito <span class=\"_ _b\"></span>alle <span class=\"_ _b\"></span>D<span class=\"_ _b\"></span><span class=\"ls5c\">T</span>A <span class=\"_ _b\"></span>sulle <span class=\"_ _b\"></span>perdite fiscali <span class=\"_ _b\"></span>riportabili <span class=\"_ _b\"></span>a<span class=\"_ _567\"> </span> nuovo, la cui stessa esistenza potrebbe esser<span class=\"_ _2\"></span>e un indicatore del fatto di non disporre in futur<span class=\"_ _2\"></span>o<span class=\"_ _567\"> </span> di<span class=\"ls6d ws2e6\"> </span>redditi<span class=\"ls6d ws2e6\"> </span>imponibili<span class=\"ls6d ws2e6\"> </span>suf<span class=\"_ _2\"></span>ficienti<span class=\"ls6d ws2e6\"> </span>per <span class=\"_ _24\"></span>il <span class=\"_ _24\"></span>loro<span class=\"_ _2\"></span><span class=\"ls6d ws2e6\"> <span class=\"ls0 ws0\">recuper<span class=\"_ _2\"></span>o.<span class=\"ls6d ws2e6\"> </span>In <span class=\"_ _1d\"></span>base <span class=\"_ _24\"> </span>a <span class=\"_ _24\"> </span>quanto <span class=\"_ _24\"> </span>previsto<span class=\"_ _2\"></span><span class=\"ls6e ws2e6\"> <span class=\"ls0 ws0\">dal <span class=\"_ _24\"></span>principio<span class=\"_ _567\"> </span></span></span></span></span><span class=\"ls6d ws2e6\"><span class=\"ls0 ws0\"><span class=\"ls6e ws2e6\"><span class=\"ls0 ws0\"> </span></span></span></span>contabile IAS 12 Imposte sul reddito, il suddetto giudizio di r<span class=\"_ _2\"></span>ecuperabilit\u00e0 (c.d. probability test)<span class=\"_ _567\"> </span> richiede un\u2019attenta ricognizione di tutte le evidenze a supporto della probabilit\u00e0 di disporr<span class=\"_ _2\"></span>e in<span class=\"_ _567\"> </span> futuro di r<span class=\"_ _2\"></span>edditi imponibili sufficienti.<span class=\"_ _567\"> </span>Per tenere conto delle incertezze dello scenario macr<span class=\"_ _2\"></span>oeconomico e delle potenziali ripercussioni<span class=\"_ _567\"> </span> sul<span class=\"ws2e7\">la </span>st<span class=\"ws2e8\">ima <span class=\"ws2e7\">dei </span>flussi <span class=\"_ _2\"></span><span class=\"ws2e7\">fi<span class=\"_ _b\"></span>nanziari imponibil<span class=\"ws2e8\">i, <span class=\"_ _a\"></span>il<span class=\"_ _8\"></span><span class=\"ws2e7\"> <span class=\"_ _a\"></span>pr<span class=\"ws0\">obabil</span>ity <span class=\"_ _2\"></span>te<span class=\"_ _b\"></span><span class=\"ws2e8\">st \u00e8 stato condotto <span class=\"_ _a\"></span>co<span class=\"_ _8\"></span><span class=\"ws2e7\">n <span class=\"_ _2\"></span>la<span class=\"_ _b\"></span><span class=\"ws2e8\"> <span class=\"_ _2\"></span>medesima<span class=\"_ _567\"> </span></span></span></span></span></span></span></span><span class=\"ws2e8\"><span class=\"ws2e7\"><span class=\"ws2e8\"><span class=\"ws2e7\"><span class=\"ws2e8\"><span class=\"ws2e7\"><span class=\"ws2e8\"> </span></span></span></span></span></span></span>metodologia adottata per i due esercizi pr<span class=\"_ _2\"></span>ecedenti, considerando le previsioni dei futuri redditi<span class=\"_ _567\"> </span> imponibil<span class=\"ws91\">i </span>derivant<span class=\"ws91\">i </span>dal<span class=\"ws2d2\">le <span class=\"ws91\">medesime </span></span>pr<span class=\"ws91\">evisioni </span>andamental<span class=\"ws91\">i considerate anche ai fini del test d</span>i<span class=\"_ _567\"> </span> impairment delle attivit\u00e0 immateriali a vita utile indefinita (avviamenti) e delle partecipazioni.<span class=\"_ _567\"> </span><span class=\"ff6f\"> </span>Per <span class=\"ws0\">l\u2019informativa <span class=\"_ _9\"> </span>qualitativa <span class=\"_ _9\"> </span>sulla <span class=\"_ _1\"> </span>modalit\u00e0 <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span><span class=\"ws231\">verifica </span>della <span class=\"_ _9\"> </span>recuperabilit\u00e0 <span class=\"_ _9\"> </span>delle <span class=\"_ _9\"> </span>attivit\u00e0 <span class=\"_ _1\"> </span>per<span class=\"_ _567\"> </span></span><span class=\"ws0\"> </span>imposte <span class=\"ws0\">anticipate, <span class=\"_ _8\"></span></span>si fa <span class=\"ws2eb\">rinvio </span>a quanto contenuto <span class=\"ws0\">nella <span class=\"_ _8\"></span></span>successiva sezione <span class=\"ws0\">Attivit\u00e0 <span class=\"_ _8\"></span>fiscali <span class=\"_ _1d\"></span><span class=\"ff71\">-<span class=\"_ _567\"> </span></span></span><span class=\"ws0\"> </span>Voce 110, contenuta nella Parte B <span class=\"ff71\">-</span> Informazioni sullo stato patrimoniale consolidato della<span class=\"_ _567\"> </span> presente Nota integrativa.<span class=\"_ _567\"> </span>V<span class=\"_ _2\"></span>alorizzazione degli strumenti finanziari al fair value<span class=\"_ _567\"> </span>Ai <span class=\"_ _b\"></span>fini <span class=\"_ _b\"></span>della <span class=\"_ _8\"></span>presente informativa <span class=\"_ _8\"></span>finanziaria <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>oceduto <span class=\"_ _b\"></span>ad <span class=\"_ _8\"></span>aggiornare la <span class=\"_ _8\"></span>valutazione <span class=\"_ _b\"></span>degli<span class=\"_ _567\"> </span> strumenti<span class=\"ls6f ws2ec\"> </span>finanziari al <span class=\"_ _1d\"></span>fair <span class=\"_ _1d\"></span>value <span class=\"_ _24\"></span>sulla<span class=\"ls70 ws2ec\"> </span>base <span class=\"_ _8\"></span>delle<span class=\"ls6f ws2ec\"> </span>correnti<span class=\"ls6f ws2ec\"> </span>condizioni<span class=\"ls6f ws2ec\"> <span class=\"_ _2\"></span><span class=\"ls0 ws0\">di<span class=\"ls6f ws2ec\"> </span>mercato,<span class=\"_ _2\"></span><span class=\"ls6f ws2ec\"> <span class=\"ls0 ws0\">in <span class=\"_ _1d\"></span>linea</span> <span class=\"ls0 ws0\">con<span class=\"_ _567\"> </span></span></span></span></span><span class=\"ls6f ws2ec\"><span class=\"ls0 ws0\"><span class=\"ls6f ws2ec\"><span class=\"ls0 ws0\"> </span></span></span></span>quanto previsto dall\u2019IFRS 13 V<span class=\"_ _a\"></span>alutazione del fair value e dalla Policy di fair value di Gruppo.<span class=\"_ _567\"> </span>In particolare, per gli investimenti al fair value che derivano il lor<span class=\"_ _2\"></span>o valore direttamente, nel caso<span class=\"_ _567\"> </span> dei titoli quotati, o indirettamente, nel caso di investimenti convertibili o strettamente legati a<span class=\"_ _567\"> </span> strumenti <span class=\"_ _2\"></span>quotati/valutati <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>multipli di <span class=\"_ _a\"></span>mercato, <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>quotazioni <span class=\"_ _2\"></span>di mer<span class=\"_ _2\"></span>cato <span class=\"_ _2\"></span>(valutati <span class=\"_ _2\"></span>quindi con<span class=\"_ _567\"> </span> metodologie ascrivibili ai livelli di fair value 1 e 2), si \u00e8 proceduto ad aggiornar<span class=\"_ _2\"></span>e le valutazioni<span class=\"_ _567\"> </span> sulla base dei prezzi di borsa.<span class=\"_ _567\"> </span> \u00c8 <span class=\"_ _a\"></span>da <span class=\"_ _2\"></span>ritenersi <span class=\"_ _a\"></span>piuttosto <span class=\"_ _2\"></span>contenuto <span class=\"_ _a\"></span>l\u2019impiego <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>significativi <span class=\"_ _a\"></span>elementi <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>giudizio <span class=\"_ _2\"></span>nella <span class=\"_ _a\"></span>valutazione degli strumenti <span class=\"_ _2\"></span>finanziari in portafoglio <span class=\"_ _2\"></span>in considerazione del <span class=\"_ _2\"></span>fatto che Banco <span class=\"_ _2\"></span>Desio continua a mantenere un\u2019allocazione molto prudente, per cui il ricorso a modelli valutativi per la rilevazione del fair <span class=\"_ _b\"></span>value <span class=\"_ _b\"></span>degli <span class=\"_ _b\"></span>strumenti <span class=\"_ _b\"></span>finanziari <span class=\"_ _b\"></span>non <span class=\"_ _b\"></span>quotati <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>mercati att<span class=\"_ _b\"></span>ivi (livello <span class=\"_ _b\"></span>3), <span class=\"_ _b\"></span>sostanzialmente riconducibili a <span class=\"_ _b\"></span>quote <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>OICR di <span class=\"_ _b\"></span>fondi <span class=\"_ _b\"></span>chiusi, <span class=\"_ _b\"></span>riguarda una <span class=\"_ _b\"></span>limitata porzione <span class=\"_ _b\"></span>degli <span class=\"_ _b\"></span>investimenti detenuti. Con <span class=\"_ _b\"></span>particolare <span class=\"_ _b\"></span>riferimento <span class=\"_ _8\"></span>ai <span class=\"_ _b\"></span>fondi <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>investimento <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>tipo <span class=\"_ _b\"></span>chiuso <span class=\"_ _b\"></span>classificati <span class=\"_ _8\"></span>tra <span class=\"_ _b\"></span>gli <span class=\"_ _8\"></span>strumenti finanziari <span class=\"_ _a\"></span>obbligatoriamente <span class=\"_ _2\"></span>valutati <span class=\"_ _a\"></span>al <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _a\"></span>sono <span class=\"_ _2\"></span>stati <span class=\"_ _a\"></span>recepiti <span class=\"_ _a\"></span>gli <span class=\"_ _2\"></span>effetti <span class=\"_ _a\"></span>economici <span class=\"_ _2\"></span>negativi scaturiti dall\u2019aggiornamento della valutazione sulla base degli ultimi elementi informativi disponibili<span class=\"ls5e ws2dc\"> </span>(NA<span class=\"_ _2\"></span><span class=\"ls5f\">V<span class=\"ls0\">, <span class=\"_ _1d\"></span>business <span class=\"_ _1d\"></span>plan, <span class=\"_ _1d\"></span>ecc.) <span class=\"_ _1d\"></span>secondo <span class=\"_ _24\"></span>quanto <span class=\"_ _1d\"></span>previsto<span class=\"_ _2\"></span><span class=\"ls5e ws2dc\"> <span class=\"ls0 ws0\">dalla</span> <span class=\"ls0 ws0\">richiamata <span class=\"_ _1d\"></span>Policy</span> <span class=\"ls0 ws0\">di</span> <span class=\"ls0 ws0\">fair </span></span></span></span>value di Gruppo.<span class=\"_ _567\"> </span>Per <span class=\"ws0\">l\u2019informativa <span class=\"_ _b\"></span>qualitativa <span class=\"_ _b\"></span></span>e <span class=\"ws0\">quantitativa <span class=\"_ _b\"></span>sulla <span class=\"_ _b\"></span>modalit\u00e0 <span class=\"_ _8\"></span>di <span class=\"ws2de\">determinazione <span class=\"ws2df\">del </span></span></span>fair value si <span class=\"ws0\">fa </span>rinvio a quanto contenuto nella successiva Parte A.4 <span class=\"ff71\">-</span> Informativa sul fair value.<span class=\"_ _567\"> </span>Stima dei fondi per rischi e oneri<span class=\"_ _567\"> </span>La complessit\u00e0 delle situazioni ed operazioni societarie che sono alla base dei contenziosi in<span class=\"_ _567\"> </span> essere, unitamente alle pr<span class=\"_ _2\"></span>oblematiche interpretative riguardanti la legislazione applicabile,<span class=\"_ _567\"> </span> richiedono significativi <span class=\"_ _2\"></span>elementi di giudizio nella <span class=\"_ _2\"></span>stima delle passivit\u00e0 <span class=\"_ _2\"></span>che potranno emer<span class=\"_ _2\"></span>gere al<span class=\"_ _567\"> </span> momento <span class=\"_ _2\"></span>della <span class=\"_ _a\"></span>definizione <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>liti <span class=\"_ _2\"></span>pendenti. <span class=\"_ _2\"></span>Le <span class=\"_ _2\"></span>difficolt\u00e0 <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>valutazione <span class=\"_ _2\"></span>interessano <span class=\"_ _a\"></span>sia <span class=\"_ _2\"></span>l\u2019an <span class=\"_ _2\"></span>sia <span class=\"_ _2\"></span>il<span class=\"_ _567\"> </span> quantum nonch\u00e9 <span class=\"_ _2\"></span>i tempi di eventuale <span class=\"_ _2\"></span>manifestazione della passivit\u00e0 <span class=\"_ _2\"></span>e risultano particolarmente<span class=\"_ _567\"> </span> evidenti<span class=\"ls60 ws2e0\"> </span>qualora<span class=\"ls60 ws2e0\"> </span>il<span class=\"ls61 ws2e0\"> </span>procedimento<span class=\"ls60 ws2e0\"> </span>avviato<span class=\"ls60 ws2e0\"> </span>sia<span class=\"ls60 ws2e0\"> </span>nella<span class=\"ls60 ws2e0\"> </span>fase<span class=\"ls60 ws2e0\"> </span>iniziale<span class=\"ls60 ws2e0\"> </span>e/o<span class=\"ls60 ws2e0\"> </span>sia<span class=\"ls60 ws2e0\"> </span>in<span class=\"ls61 ws2e0\"> </span>corso<span class=\"ls60 ws2e0\"> </span>la<span class=\"ls60 ws2e0\"> </span>r<span class=\"_ _2\"></span>elativa<span class=\"ls60 ws2e0\"> </span>istruttoria.<span class=\"_ _567\"> </span>La peculiarit\u00e0 dell\u2019oggetto del contendere e la conseguente assenza di giurisprudenza riferita<span class=\"_ _567\"> </span> a vertenze paragonabili, nonch\u00e9 i diversi orientamenti espressi dagli or<span class=\"_ _2\"></span>gani giudicanti, sia<span class=\"_ _567\"> </span> ai vari livelli del procedimento contenzioso, sia da or<span class=\"_ _2\"></span>gani del medesimo livello a distanza di<span class=\"_ _567\"> </span> tempo, rendono dif<span class=\"_ _2\"></span>ficile la valutazione delle <span class=\"_ _b\"></span>passivit\u00e0 potenziali anche qualora siano disponibili<span class=\"_ _567\"> </span> le sentenze provvisorie emesse a seguito dei primi gradi di giudizio. L<span class=\"_ _3\"></span>\u2019esperienza storica<span class=\"_ _567\"> </span> dimostra che in diversi casi le decisioni assunte dai giudici nei primi gradi di giudizio sono state<span class=\"_ _567\"> </span> completamente sovvertite nei <span class=\"_ _b\"></span>giudizi di appello <span class=\"_ _b\"></span>o di cassazione <span class=\"_ _b\"></span>e ci\u00f2 sia <span class=\"_ _b\"></span>a favore che a <span class=\"_ _b\"></span>sfavore<span class=\"_ _567\"> </span> dei soggetti passivi.<span class=\"_ _567\"> </span>In<span class=\"ls62 ws14f\"> </span>tale<span class=\"ls62 ws2e1\"> </span>contesto<span class=\"ls62 ws14f\"> </span>la<span class=\"ls62 ws14f\"> </span>classificazione<span class=\"ws14f\"> </span>delle<span class=\"ls62 ws14f\"> </span>passivit\u00e0<span class=\"ls63 ws2e1\"> </span>potenziali<span class=\"ls62 ws2e1\"> <span class=\"_ _2\"></span><span class=\"ls4 ws0\">e<span class=\"ls64 ws14f\"> </span>la<span class=\"ls62 ws14f\"> </span>conseguente<span class=\"ls62 ws14f\"> </span>valutazione<span class=\"ls62 ws14f\"> </span>degli<span class=\"_ _567\"> </span></span></span><span class=\"ls62 ws2e1\"><span class=\"ls4 ws0\"> </span></span>accantonamenti necessari \u00e8 basata su elementi di giudizio non oggettivi che richiedono il ricorso<span class=\"_ _567\"> </span> a<span class=\"ls65 ws2e2\"> </span>procedimenti<span class=\"ls66 ws2e2\"> </span>di<span class=\"ls65 ws2e2\"> </span>stima<span class=\"ls65 ws2e2\"> </span>talvolta<span class=\"ls65 ws2e2\"> </span>estremamente<span class=\"_ _2\"></span><span class=\"ls65 ws2e2\"> <span class=\"ls4 ws0\">complessi.</span> <span class=\"ls4 ws0\">Non</span> <span class=\"ls4 ws0\">si</span> <span class=\"ls4 ws0\">pu\u00f2</span> <span class=\"ls4 ws0\">quindi</span> <span class=\"ls4 ws0\">escludere<span class=\"_ _2\"></span><span class=\"ls65 ws2e2\"> <span class=\"ls4 ws0\">che<span class=\"_ _567\"> </span></span></span></span></span><span class=\"ls65 ws2e2\"><span class=\"ls4 ws0\"><span class=\"ls65 ws2e2\"><span class=\"ls4 ws0\"> </span></span></span></span>a<span class=\"ls67 ws2e3\"> </span>seguito<span class=\"ls67 ws1ba\"> </span>dell\u2019emissione<span class=\"ls67 ws2e3\"> </span>delle<span class=\"ls67 ws1ba\"> </span>sentenze<span class=\"ls67 ws2e3\"> </span>definitive<span class=\"ls67 ws2e3\"> </span>gli<span class=\"ls67 ws2e3\"> </span>accantonamenti<span class=\"ls67 ws2e3\"> <span class=\"_ _2\"></span><span class=\"ls4 ws0\">ai<span class=\"ls67 ws1ba\"> </span>fondi<span class=\"ls67 ws2e3\"> </span>rischi<span class=\"ls68 ws1ba\"> </span>ed<span class=\"ls67 ws2e3\"> <span class=\"_ _2\"></span><span class=\"ls4 ws0\">oneri<span class=\"_ _567\"> </span></span></span></span></span>stanziat<span class=\"ws2f1\">i <span class=\"ws1a1\">a </span></span>fr<span class=\"ws2f1\">onte </span>del<span class=\"ws2f1\">le <span class=\"ws1a1\">passivit\u00e0 </span></span>potenzial<span class=\"ws2f1\">i <span class=\"ws1a1\">connesse </span></span>al<span class=\"ws2f1\">le vertenze </span>legal<span class=\"ws1a1\">i <span class=\"ws2f1\">e </span></span>fiscal<span class=\"ws2f1\">i <span class=\"ws1a1\">possano </span></span>rivelarsi<span class=\"_ _567\"> </span><span class=\"ws8\"> </span>carenti od eccedenti.<span class=\"_ _567\"> </span>Per <span class=\"_ _258\"> </span>l\u2019informativa <span class=\"_ _258\"> </span>sulle <span class=\"_ _1f\"> </span>principali <span class=\"_ _258\"> </span>posizioni <span class=\"_ _258\"> </span>di <span class=\"_ _258\"> </span>rischio <span class=\"_ _258\"> </span>relative <span class=\"_ _258\"> </span>a <span class=\"_ _1f\"> </span>controversie <span class=\"_ _258\"> </span>legali <span class=\"_ _258\"> </span>(azioni<span class=\"_ _567\"> </span> revocatorie <span class=\"_ _b\"></span><span class=\"ws85\">e <span class=\"_ _b\"></span>cause <span class=\"_ _b\"></span>passive <span class=\"_ _8\"></span>in corso) <span class=\"_ _8\"></span>si fa <span class=\"_ _8\"></span>rinvio alla <span class=\"_ _8\"></span>sezione Fondi <span class=\"_ _8\"></span>per rischi <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>oneri <span class=\"_ _b\"></span><span class=\"ff72\">-</span> <span class=\"_ _b\"></span>Voce <span class=\"_ _b\"></span>100<span class=\"_ _567\"> </span></span><span class=\"ws85\"> </span>contenuta <span class=\"_ _24\"></span><span class=\"ws156\">nella  Parte <span class=\"_ _1d\"></span>B  <span class=\"ff72\">-</span>  Informazioni <span class=\"_ _1d\"></span>sullo  stato <span class=\"_ _1d\"></span>patrimoniale  consolidato  della <span class=\"_ _1d\"></span>presente  Nota<span class=\"_ _567\"> </span></span><span class=\"ws156\"> </span>integrativa.<span class=\"_ _567\"> </span>Stima delle obbligazioni relative ai benefici a favore dei dipendenti<span class=\"_ _567\"> </span>La <span class=\"_ _258\"> </span>determinazione <span class=\"_ _258\"> </span>delle <span class=\"_ _258\"> </span>passivit\u00e0 <span class=\"_ _258\"> </span>associate <span class=\"_ _7c\"> </span>ai <span class=\"_ _258\"> </span>benefici <span class=\"_ _258\"> </span>a <span class=\"_ _258\"> </span>favore <span class=\"_ _258\"> </span>dei <span class=\"_ _258\"> </span>dipendenti, <span class=\"_ _258\"> </span>con<span class=\"_ _567\"> </span> particolare <span class=\"_ _1d\"></span>riferimento <span class=\"_ _24\"></span>ai <span class=\"_ _1d\"></span>piani <span class=\"_ _24\"> </span>a <span class=\"_ _24\"></span>benefici <span class=\"_ _1d\"></span>definiti <span class=\"_ _24\"></span>ed <span class=\"_ _1d\"></span>ai <span class=\"_ _24\"> </span>benefici <span class=\"_ _24\"></span>a <span class=\"_ _1d\"></span>lungo <span class=\"_ _24\"></span>termine, <span class=\"_ _1d\"></span>implica <span class=\"_ _24\"></span>un<span class=\"_ _567\"> </span> certo <span class=\"_ _8\"></span>grado <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span><span class=\"ff7 wsb1\">complessit\u00e0; <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>risultanze <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>valutazione <span class=\"_ _8\"></span>dipendono, <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>larga <span class=\"_ _8\"></span>misura, <span class=\"_ _8\"></span>dalle<span class=\"_ _567\"> </span></span><span class=\"ff7 wsb1\"> </span>ipotesi <span class=\"_ _1d\"></span>attuariali <span class=\"_ _1d\"></span><span class=\"ff8 ws0\">utilizzate <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>natura <span class=\"_ _9\"> </span>sia <span class=\"_ _9\"> </span>demografica <span class=\"_ _1d\"></span>(quali <span class=\"_ _9\"> </span>tassi <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>mortalit\u00e0 <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>turnover<span class=\"_ _567\"> </span></span><span class=\"ff8 ws0\"> </span>dei <span class=\"_ _1d\"></span>dipendenti) <span class=\"_ _1d\"></span>sia finanziaria (quali tassi di attualizzazione e tassi di inflazione).<span class=\"_ _567\"> </span>Risulta <span class=\"_ _9\"> </span>pertanto <span class=\"_ _9\"> </span>fondamentale <span class=\"_ _9\"> </span>il <span class=\"_ _1\"> </span>giudizio <span class=\"_ _9\"> </span>espresso <span class=\"_ _9\"> </span>dal <span class=\"_ _9\"> </span>management <span class=\"_ _9\"> </span>nella <span class=\"_ _9\"> </span>selezione <span class=\"_ _9\"> </span>delle<span class=\"_ _567\"> </span> basi <span class=\"_ _24\"> </span><span class=\"ff8 ws0\">tecniche <span class=\"_ _1\"> </span>pi\u00f9 <span class=\"_ _1\"> </span>opportune <span class=\"_ _1\"> </span>per <span class=\"_ _1\"> </span>la <span class=\"_ _24\"> </span>valutazione <span class=\"_ _1\"> </span>della <span class=\"_ _1\"> </span>fattispecie, <span class=\"_ _1\"> </span>che <span class=\"_ _1\"> </span>risulta <span class=\"_ _1\"> </span>influenzato <span class=\"_ _24\"> </span>dal<span class=\"_ _567\"> </span></span><span class=\"ff8 ws0\"> </span>contesto <span class=\"_ _24\"></span><span class=\"ff7 ws1f4\">socioeconomico <span class=\"_ _24\"></span>in <span class=\"_ _24\"></span>cui <span class=\"_ _24\"></span>il <span class=\"_ _24\"></span>Gruppo <span class=\"_ _24\"></span>si <span class=\"_ _24\"></span>trova <span class=\"_ _24\"></span>ad <span class=\"_ _24\"></span>operare, <span class=\"_ _24\"></span>nonch\u00e9 <span class=\"_ _24\"> </span>dall\u2019andamento<span class=\"_ _567\"> </span></span><span class=\"ff7 ws1f4\"> </span>dei mercati <span class=\"ff8 ws0\">finanziari.<span class=\"_ _567\"> </span></span>Si deve <span class=\"_ _b\"></span>precisare <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>l\u2019elenco <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>processi valutativi <span class=\"_ _b\"></span>sopra <span class=\"_ _b\"></span>indicati <span class=\"_ _b\"></span>viene <span class=\"_ _b\"></span>fornito <span class=\"_ _b\"></span>al solo <span class=\"_ _b\"></span>fine <span class=\"_ _b\"></span>di<span class=\"_ _567\"> </span> consentire <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>lettore <span class=\"_ _8\"></span>una <span class=\"_ _b\"></span>migliore <span class=\"_ _8\"></span>comprensione <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>principali <span class=\"_ _8\"></span>aree <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>incertezza, <span class=\"_ _8\"></span>ma <span class=\"_ _8\"></span>non<span class=\"_ _567\"> </span> \u00e8 <span class=\"_ _1\"> </span><span class=\"ws4\">inteso <span class=\"_ _1\"> </span>in <span class=\"_ _1\"> </span>alcun <span class=\"_ _1\"> </span>modo <span class=\"_ _9\"> </span>a <span class=\"_ _24\"> </span>suggerire <span class=\"_ _1\"> </span>che <span class=\"_ _9\"> </span>assunzioni <span class=\"_ _24\"> </span>alternative, <span class=\"_ _1\"> </span>allo <span class=\"_ _1\"> </span>stato <span class=\"_ _9\"> </span>attuale, <span class=\"_ _24\"> </span>possano<span class=\"_ _567\"> </span></span><span class=\"ws4\"> </span>essere <span class=\"ws0\">pi\u00f9 appropriate.<span class=\"_ _567\"> </span></span>Per ulteriori dettagli <span class=\"_ _b\"></span>si fa <span class=\"_ _b\"></span>rinvio alla <span class=\"_ _b\"></span>sezione <span class=\"ls73\">T</span>rattamento <span class=\"_ _b\"></span>di fine <span class=\"_ _b\"></span>rapporto del personale <span class=\"_ _b\"></span>- Voce<span class=\"_ _567\"> </span> 90 <span class=\"_ _24\"></span>contenuto <span class=\"_ _1d\"></span>nella <span class=\"_ _24\"> </span>Parte <span class=\"_ _24\"> </span>B <span class=\"_ _24\"></span>- <span class=\"_ _24\"></span>Informazioni <span class=\"_ _1d\"></span>sullo <span class=\"_ _24\"> </span>stato <span class=\"_ _24\"> </span>patrimoniale <span class=\"_ _24\"></span>consolidato <span class=\"_ _24\"></span>della <span class=\"_ _1d\"></span>presente<span class=\"_ _567\"> </span> Nota integrativa.<span class=\"_ _567\"> </span>Determinazione del processo di Purchase Price Allocation (PPA)<span class=\"_ _567\"> </span>Il  processo  di  PPA  seguito  per  la <span class=\"_ _77\"> </span>contabilizzazione  delle  operazioni  di  aggregazione<span class=\"_ _567\"> </span> richiede <span class=\"_ _b\"></span><span class=\"ws8d\">che <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>differenza <span class=\"_ _b\"></span>tra <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>costo <span class=\"_ _8\"></span>dell\u2019aggregazione <span class=\"_ _b\"></span>ed <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>patrimonio netto <span class=\"_ _8\"></span>contabile <span class=\"_ _b\"></span>sia<span class=\"_ _567\"> </span></span><span class=\"ws8d\"> </span>attribuito <span class=\"ff8 ws0\">agli adeguamenti <span class=\"_ _b\"></span>di fair value <span class=\"_ _b\"></span>delle attivit\u00e0 nette <span class=\"_ _b\"></span>identificabili acquisite. <span class=\"_ _b\"></span>L\u2019eventuale<span class=\"_ _567\"> </span></span><span class=\"ff8 ws0\"> </span>eccedenza  <span class=\"ff7 ws1d3\">residua <span class=\"_ _2b1\"> </span>del <span class=\"_ _30\"> </span>costo <span class=\"_ _2b1\"> </span>dell\u2019aggregazione <span class=\"_ _2b1\"> </span>\u00e8 <span class=\"_ _30\"> </span>iscritta <span class=\"_ _38\"> </span>come <span class=\"_ _30\"> </span>avviamento <span class=\"_ _2b1\"> </span>(goodwill);<span class=\"_ _567\"> </span></span><span class=\"ff7 ws1d3\"> </span>diversamente, <span class=\"_ _24\"> </span>il <span class=\"_ _1\"> </span><span class=\"ws0\">minor <span class=\"_ _24\"> </span>costo <span class=\"_ _1\"> </span>dell\u2019aggregazione <span class=\"_ _24\"> </span>\u00e8 <span class=\"_ _1\"> </span>rilevato <span class=\"_ _1\"> </span>a <span class=\"_ _24\"> </span>conto <span class=\"_ _1\"> </span>economico <span class=\"_ _24\"> </span>come <span class=\"_ _1\"> </span>ricavo<span class=\"_ _567\"> </span></span><span class=\"ws0\"> </span>(badwill).<span class=\"_ _567\"> </span>T<span class=\"ls0\">enuto conto della complessit\u00e0 del processo di PPA, che richiede di considerare tutte<span class=\"_ _567\"> </span></span><span class=\"ls0\"> </span>le<span class=\"_ _567\"> </span>informazioni disponibili riferite a fatti e circostanze esistenti alla data dell\u2019aggr<span class=\"_ _2\"></span>egazione,<span class=\"_ _567\"> </span>ilprincipio contabile IFRS 3 concede un periodo di misurazione di un anno per il suo<span class=\"_ _567\"> </span>completamento.<span class=\"_ _567\"> </span>T<span class=\"ls0\">ale <span class=\"_ _2\"></span>processo implica, <span class=\"_ _a\"></span>per definizione, <span class=\"_ _2\"></span>elementi di <span class=\"_ _2\"></span>stima complessi <span class=\"_ _2\"></span>e soggettivi: <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>ricognizione<span class=\"_ _567\"> </span></span>dei suddetti elementi informativi, l\u2019utilizzo di tecniche di valutazione, la selezione di assunzioni<span class=\"_ _567\"> </span>ed <span class=\"_ _b\"></span>input <span class=\"_ _b\"></span>non <span class=\"_ _b\"></span>osservabili <span class=\"_ _b\"></span>ai <span class=\"_ _b\"></span>fini <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>misurazione <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>fair <span class=\"_ _b\"></span>value <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _8\"></span>nette identificabili<span class=\"_ _567\"> </span>acquisite <span class=\"_ _24\"> </span>richiedono, <span class=\"_ _24\"> </span>infatti,<span class=\"ls71 ws2ed\"> </span>un <span class=\"_ _24\"> </span>significativo<span class=\"_ _b\"></span><span class=\"ls71 ws2ed\"> </span>giudizio,<span class=\"ls71 ws2ed\"> <span class=\"_ _2\"></span><span class=\"ls0 ws0\">influenzando in <span class=\"_ _24\"> </span>tal <span class=\"_ _24\"></span>modo <span class=\"_ _1d\"></span>il <span class=\"_ _24\"> </span>valore<span class=\"ls71 ws2ed\"> <span class=\"_ _2\"></span><span class=\"ls0 ws0\">del<span class=\"_ _567\"> </span></span></span></span></span>goodwill/badwill risultante dall\u2019aggregazione.<span class=\"_ _567\"> </span>Per <span class=\"ws0\">ulteriori  dettagli <span class=\"_ _9\"> </span></span>si fa <span class=\"ws2ef\">rinvio </span>a quanto <span class=\"ws0\">rappresentato  nella  <span class=\"ws2ef\">Parte </span></span>G <span class=\"ff72\">-</span> Operazioni <span class=\"ws0\">di<span class=\"_ _567\"> </span></span>aggregazione riguardanti imprese o rami d\u2019azienda della presente Nota integrativa.<span class=\"_ _567\"> </span>Dichiarazione di continuit\u00e0 aziendale<span class=\"_ _567\"> </span>Con <span class=\"_ _a\"></span>riferimento <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>quanto <span class=\"_ _a\"></span>richiesto <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>Banca <span class=\"_ _a\"></span>d<span class=\"_ _b\"></span>\u2019Italia, <span class=\"_ _a\"></span>Consob <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>Isvap <span class=\"_ _a\"></span>nel <span class=\"_ _2\"></span>Documento <span class=\"_ _2\"></span>Congiunto<span class=\"_ _567\"> </span>n.<span class=\"ff6f\"> </span><span class=\"ws8b\">4 del 3 marzo 2010, il bilancio consolidato al 31 dicembre 2025 \u00e8 stato pr<span class=\"_ _2\"></span>edisposto nel<span class=\"_ _567\"> </span></span>presupposto della continuit\u00e0 aziendale.<span class=\"_ _567\"> </span>A tal proposito gli Amministratori ritengono che non siano emersi rischi ed incertezze tali da far<span class=\"_ _567\"> </span>sorger<span class=\"_ _2\"></span>e dubbi riguardo alla continuit\u00e0 aziendale, giudicando che il Gruppo abbia la ragionevole<span class=\"_ _567\"> </span>aspettativa di poter continuare ad operar<span class=\"_ _2\"></span>e in un futuro prevedibile.<span class=\"_ _567\"> </span>Ai <span class=\"_ _24\"></span>fini dell\u2019espressione<span class=\"_ _2\"></span><span class=\"ls72 ws2f0\"> <span class=\"ls0 ws0\">del <span class=\"_ _1d\"></span>suddetto</span> <span class=\"ls0 ws0\">giudizio,</span> <span class=\"ls0 ws0\">gli</span> <span class=\"ls0 ws0\">Amministratori <span class=\"_ _8\"></span>hanno <span class=\"_ _24\"></span>peraltro<span class=\"_ _2\"></span><span class=\"ls72 ws2f0\"> <span class=\"ls0 ws0\">valutato <span class=\"_ _1d\"></span>gli<span class=\"_ _567\"> </span></span></span></span></span>effetti conseguenti alle incertezze corr<span class=\"_ _2\"></span>elate allo scenario macroeconomico di riferimento,<span class=\"_ _567\"> </span>tenuto conto delle tensioni geopolitiche in atto, che ragionevolmente potrebber<span class=\"_ _2\"></span>o comportare<span class=\"_ _567\"> </span>ricadute negative sui futuri risultati aziendali. L<span class=\"_ _a\"></span>\u2019entit\u00e0 di tali effetti \u00e8 tuttavia ritenuta tale da non<span class=\"_ _567\"> </span>indurre incertezze sul punto della continuit\u00e0 aziendale, anche in considerazione della solidit\u00e0,<span class=\"_ _567\"> </span>attuale e prospettica, nella struttura patrimoniale e finanziaria del Gruppo.<span class=\"_ _567\"> </span>Per <span class=\"_ _8\"></span>l\u2019informativa <span class=\"_ _8\"></span>sui <span class=\"_ _8\"></span>rischi <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>sui <span class=\"_ _8\"></span>relativi <span class=\"_ _8\"></span>presidi <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>fa <span class=\"_ _8\"></span>rinvio <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>successiva <span class=\"_ _8\"></span>Parte <span class=\"_ _8\"></span>E <span class=\"_ _8\"></span><span class=\"ff72\">-</span> <span class=\"_ _8\"></span>Informazioni<span class=\"_ _567\"> </span>sui <span class=\"_ _b\"></span>rischi <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>sulle <span class=\"_ _8\"></span>relative <span class=\"_ _b\"></span>politiche <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>copertura, <span class=\"_ _b\"></span>nonch\u00e9 <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>quanto <span class=\"_ _b\"></span>illustrato <span class=\"_ _8\"></span>nella <span class=\"_ _b\"></span>Relazione <span class=\"_ _8\"></span>sulla<span class=\"_ _567\"> </span>gestione.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-728": {
   "value": "Politiche contabili rilevanti ed incertezze sull\u2019utilizzo di stime nella predisposizione del<span class=\"_ _567\"> </span>bilancio consolidato<span class=\"_ _567\"> </span>La redazione del bilancio richiede anche il ricorso a stime e ad assunzioni che possono<span class=\"_ _567\"> </span>determinare <span class=\"_ _a\"></span>significativi ef<span class=\"_ _2\"></span>fetti sui <span class=\"_ _a\"></span>valori iscritti <span class=\"_ _2\"></span>nello <span class=\"_ _2\"></span>stato <span class=\"_ _2\"></span>patrimoniale e <span class=\"_ _a\"></span>nel conto <span class=\"_ _2\"></span>economico,<span class=\"_ _567\"> </span>nonch\u00e9 sull\u2019informativa di bilancio.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019impiego di tali stime implica l\u2019utilizzo delle informazioni disponibili e l\u2019adozione di valutazioni<span class=\"_ _567\"> </span>soggettive,<span class=\"ls4d ws2cf\"> </span>fondate  anche  sull\u2019esperienza<span class=\"ls4d ws2cf\"> </span>storica,  ai  fini della<span class=\"ls4d ws2cf\"> </span>formulazione <span class=\"_ _9\"> </span>di<span class=\"ls4d ws2cf\"> </span>assunzioni<span class=\"_ _567\"> </span>ragionevoli<span class=\"ls4e ws2d0\"> </span>per <span class=\"_ _1\"> </span>la <span class=\"_ _1\"> </span>rilevazione <span class=\"_ _9\"> </span>dei <span class=\"_ _1\"> </span>fatti<span class=\"ls4e ws2d0\"> </span>di<span class=\"ls4e ws2d0\"> </span>gestione.<span class=\"ls4e ws2d0\"> </span>Per <span class=\"_ _1\"> </span>loro<span class=\"ls4e ws2d0\"> </span>natura, <span class=\"_ _1\"> </span>non <span class=\"_ _1\"> </span>\u00e8 <span class=\"_ _1\"> </span>quindi<span class=\"ls4e ws2d0\"> </span>possibile<span class=\"_ _567\"> </span>escludere<span class=\"_ _2\"></span><span class=\"ls4f ws18c\"> <span class=\"ls0 ws0\">che <span class=\"_ _1d\"></span>le <span class=\"_ _1d\"></span>ipotesi <span class=\"_ _1d\"></span>assunte, <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>quanto <span class=\"_ _8\"></span>ragionevoli,<span class=\"_ _b\"></span></span> <span class=\"ls0 ws0\">possano <span class=\"_ _8\"></span>non <span class=\"_ _1d\"></span>trovare<span class=\"_ _2\"></span><span class=\"ls50 ws18c\"> <span class=\"ls0 ws0\">conferma <span class=\"_ _1d\"></span>nei<span class=\"_ _567\"> </span></span></span></span></span>futuri scenari in cui il Gruppo si trover\u00e0 ad operar<span class=\"_ _2\"></span>e.<span class=\"_ _567\"> </span>I risultati che si consuntiveranno in futuro potr<span class=\"_ _2\"></span>ebbero pertanto differir<span class=\"_ _2\"></span>e dalle stime effettuate<span class=\"_ _567\"> </span>ai <span class=\"_ _1d\"></span>fini della<span class=\"ls51 ws2d1\"> </span>redazione<span class=\"_ _2\"></span><span class=\"ls51 ws2d1\"> <span class=\"ls0 ws0\">della</span><span class=\"ls52\"> <span class=\"ls0 ws0\">situazione <span class=\"_ _1d\"></span>patrimoniale <span class=\"_ _1d\"></span>ed <span class=\"_ _1d\"></span>economica <span class=\"_ _1d\"></span>alla</span> <span class=\"ls0 ws0\">data <span class=\"_ _1d\"></span>di</span></span> <span class=\"ls0 ws0\">riferimento <span class=\"_ _1d\"></span>e<span class=\"_ _567\"> </span></span></span>potrebber<span class=\"_ _2\"></span>o<span class=\"ls53 ws2d2\"> </span>conseguentemente <span class=\"_ _7d\"></span>rendersi<span class=\"ls54 ws2d2\"> </span>necessarie <span class=\"_ _4\"></span>rettifiche<span class=\"ws2d2\"> ad <span class=\"_ _a\"></span><span class=\"ws0\">oggi <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>prevedibili<span class=\"ls53 ws2d2\"> </span>n\u00e9 <span class=\"_ _3\"></span>stimabili<span class=\"_ _567\"> </span></span></span>rispetto al valore contabile delle attivit\u00e0 e delle passivit\u00e0 iscritte nello stato patrimoniale.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>ra i principali fattori di incertezza che potrebbero incider<span class=\"_ _2\"></span>e sugli scenari futuri in cui il<span class=\"_ _567\"> </span>Gruppo Banco Desio si trover\u00e0 ad operar<span class=\"_ _2\"></span>e non devono essere sottovalutati gli effetti negativi<span class=\"_ _567\"> </span>sull\u2019economia <span class=\"_ _3\"></span>globale <span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>italiana <span class=\"_ _3\"></span>direttamente <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>indirettamente <span class=\"_ _3\"></span>collegati <span class=\"_ _3\"></span>al <span class=\"_ _a\"></span>perdurar<span class=\"_ _2\"></span>e <span class=\"_ _3\"></span>dei <span class=\"_ _a\"></span>conflitti<span class=\"_ _567\"> </span>bellici (in particolare in Eur<span class=\"_ _2\"></span>opa e in Medio Oriente), alle tensioni geopolitiche, all\u2019inasprimento<span class=\"_ _567\"> </span>delle politiche commerciali (con l\u2019applicazione di dazi) e, non da ultimo, alla gestione dei livelli<span class=\"_ _567\"> </span>attesi <span class=\"_ _a\"></span>dell\u2019inflazione <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>rimane <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>variabile <span class=\"_ _2\"></span>significativa <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>gli <span class=\"_ _a\"></span>effetti <span class=\"_ _3\"></span>che <span class=\"_ _2\"></span>potrebbe <span class=\"_ _3\"></span>avere <span class=\"_ _3\"></span>sulle<span class=\"_ _567\"> </span>decisioni di politica monetaria.<span class=\"_ _567\"> </span>Le <span class=\"_ _30\"> </span>crisi <span class=\"_ _30\"> </span>geopolitiche <span class=\"_ _77\"> </span>influenzano <span class=\"_ _30\"> </span>profondamente <span class=\"_ _30\"> </span>le <span class=\"_ _30\"> </span>dinamiche <span class=\"_ _30\"> </span>internazionali, <span class=\"_ _77\"> </span>generando<span class=\"_ _567\"> </span>instabilit\u00e0 economica e politica e spingendo la comunit\u00e0 internazionale ad adottare misur<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span>sanzionatorie per esercitar<span class=\"_ _2\"></span>e pressione sugli Stati coinvolti. Queste misure incidono su settori<span class=\"_ _567\"> </span>chiave <span class=\"_ _1d\"></span>come <span class=\"_ _1d\"></span>il <span class=\"_ _24\"></span>commercio <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>la <span class=\"_ _24\"></span>finanza, <span class=\"_ _1d\"></span>imponendo <span class=\"_ _1d\"></span>restrizioni <span class=\"_ _1d\"></span>che <span class=\"_ _24\"></span>spaziano <span class=\"_ _1d\"></span>dall'embargo <span class=\"_ _1d\"></span>di<span class=\"_ _567\"> </span>determinati prodotti o tecnologie al congelamento dei fondi. Questi elementi, unitamente alla<span class=\"_ _567\"> </span>sempre maggior<span class=\"_ _2\"></span>e consapevolezza del rischio climatico a livello internazionale, rappresentano i<span class=\"_ _567\"> </span>principali elementi di incertezza per gli scenari futuri.<span class=\"_ _567\"> </span>Al riguardo, viene di seguito fornita un\u2019illustrazione dell\u2019attivit\u00e0 di accertamento del rischio di<span class=\"_ _567\"> </span>sostenibilit\u00e0 <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>quindi <span class=\"_ _a\"></span>dei <span class=\"_ _a\"></span>processi <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>stima <span class=\"_ _a\"></span>che, <span class=\"_ _a\"></span>pi\u00f9 <span class=\"_ _a\"></span>in <span class=\"_ _2\"></span>generale, <span class=\"_ _3\"></span>richiedono <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>ricorso <span class=\"_ _2\"></span>a <span class=\"_ _3\"></span>significativi<span class=\"_ _567\"> </span>elementi di giudizio nella selezione di ipotesi ed assunzioni sottostanti e le conseguenti<span class=\"_ _567\"> </span>soluzioni applicative adottate dal Gruppo, allineandole all\u2019evoluzione del contesto tempo per<span class=\"_ _567\"> </span>tempo riscontrata, consapevole del proprio ruolo nel fornir<span class=\"_ _2\"></span>e il necessario supporto ai propri<span class=\"_ _567\"> </span>stakeholder<span class=\"_ _3\"></span>, persone e imprese, nell\u2019attuale contesto caratterizzato da rilevanti fattori di<span class=\"_ _567\"> </span>incertezza e volatilit\u00e0.<span class=\"_ _567\"> </span>Determinazione delle perdite attese sulle esposizioni creditizie iscritte nell\u2019attivo patrimoniale<span class=\"_ _567\"> </span>Relativamente alla valutazione, si ricorda che il principio IFRS 9 Strumenti Finanziari richiede<span class=\"_ _567\"> </span>espressamente che un\u2019entit\u00e0 pr<span class=\"_ _2\"></span>oceda alla stima delle perdite attese su crediti pr<span class=\"_ _2\"></span>endendo<span class=\"_ _567\"> </span>in considerazione tutte le informazioni correnti e futur<span class=\"_ _2\"></span>e disponibili ritenute ragionevoli e<span class=\"_ _567\"> </span>dimostrabili (reasonable and supportable).<span class=\"_ _567\"> </span>Le autorit\u00e0 regolamentari e di vigilanza eur<span class=\"_ _2\"></span>opee e gli standard setter che si sono espresse<span class=\"_ _567\"> </span>sull\u2019argomento <span class=\"_ _1d\"></span>sono <span class=\"_ _1d\"></span>state <span class=\"_ _24\"></span>concordi <span class=\"_ _1d\"></span>nel <span class=\"_ _1d\"></span>suggerire <span class=\"_ _1d\"></span>estrema <span class=\"_ _1d\"></span>cautela <span class=\"_ _24\"></span>nel <span class=\"_ _1d\"></span>modificare <span class=\"_ _1d\"></span>gli <span class=\"_ _24\"></span>scenari<span class=\"_ _567\"> </span>valutativi, a partire dalla fase di pi\u00f9 acuta incertezza nel 2020.<span class=\"_ _567\"> </span>In <span class=\"_ _24\"> </span>considerazione <span class=\"_ _24\"> </span>del <span class=\"_ _1\"> </span>perdurar<span class=\"_ _2\"></span>e <span class=\"_ _24\"> </span>delle <span class=\"_ _1\"> </span>motivazioni <span class=\"_ _24\"> </span>sottostanti, <span class=\"_ _24\"> </span>restano <span class=\"_ _24\"> </span>quindi <span class=\"_ _24\"> </span>confermate <span class=\"_ _1\"> </span>le<span class=\"_ _567\"> </span>scelte <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>suo <span class=\"_ _8\"></span>tempo <span class=\"_ _8\"></span>individuate <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>predisposizione <span class=\"_ _8\"></span>delle <span class=\"_ _b\"></span>relazioni <span class=\"_ _8\"></span>finanziarie <span class=\"_ _b\"></span>che, <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>luce<span class=\"_ _567\"> </span>dell\u2019andamento del contesto macroeconomico di riferimento, sono state tempo per tempo<span class=\"_ _567\"> </span>ogget<span class=\"ws2d7\">to </span>d<span class=\"ws2d8\">i </span>cal<span class=\"ws2d7\">ibrazione e </span>af<span class=\"ws2d8\">finamento <span class=\"_ _2\"></span>i<span class=\"_ _b\"></span>n ragione del<span class=\"ws0\">l<span class=\"ws2d7\">\u2019evoluzione <span class=\"_ _2\"></span>d<span class=\"_ _b\"></span>el quadr<span class=\"_ _2\"></span>o macr<span class=\"ws0\">oeconomico </span></span></span></span>generale e di settore.<span class=\"_ _567\"> </span>Il Gruppo ha analizzato gli aspetti di valutazione in allineamento alle indicazioni dei diversi regolatori <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>standard <span class=\"_ _2\"></span>sette<span class=\"ls5c\">r</span>, <span class=\"_ _2\"></span>mirando <span class=\"_ _2\"></span>al <span class=\"_ _a\"></span>raggiungimento di <span class=\"_ _a\"></span>un <span class=\"_ _2\"></span>equilibrio <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>l\u2019esigenza <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>evitare ipotesi eccessivamente procicliche nei modelli utilizzati per la stima delle per<span class=\"_ _2\"></span>dite attese su crediti e la necessit\u00e0 di assicurar<span class=\"_ _2\"></span>e che i rischi correlati al contesto macroeconomico cui Banco Desio \u00e8 (o sar\u00e0) esposto, si riflettano adeguatamente nelle valutazioni contabili e prudenziali.<span class=\"_ _567\"> </span>Pertanto, tenuto conto degli elementi di incertezza e di cambiamento macroeconomico ancora presenti nell\u2019attuale contesto di mer<span class=\"_ _2\"></span>cato, il Gruppo ha ritenuto opportuno aggiornare le <span class=\"_ _2\"></span>previsioni <span class=\"_ _2\"></span>macroeconomiche <span class=\"_ _2\"></span>utilizzate per <span class=\"_ _a\"></span>la stima <span class=\"_ _2\"></span>delle per<span class=\"_ _2\"></span>dite <span class=\"_ _2\"></span>attese al <span class=\"_ _2\"></span>fine <span class=\"_ _2\"></span>di includer<span class=\"_ _2\"></span>e gli elementi di cambiamento macroeconomico attuali e pr<span class=\"_ _2\"></span>ospettici forniti dai provider specializzati. In relazione ai persistenti elementi di incertezza negli scenari macr<span class=\"_ _2\"></span>oeconomici gi\u00e0 richiamati e coerentemente con le attese dei r<span class=\"_ _2\"></span>egulators, nonch\u00e9 con l\u2019approccio di massima attenzione applicato nel monitoraggio andamentale delle esposizioni gi\u00e0 adottato nei precedenti eser<span class=\"_ _2\"></span>cizi, la Banca ha ritenuto opportuno continuare ad adottar<span class=\"_ _2\"></span>e un approccio di prudenza nella valutazione degli impatti di pi\u00f9 lungo periodo in relazione anche ai nuovi fattori di rischio emer<span class=\"_ _2\"></span>genti, definendo aggiustamenti post modello.<span class=\"_ _567\"> </span>Le principali caratteristiche del modello di determinazione della perdita attesa, degli scenari macroeconomici ivi incorporati e degli interventi di management overlay<span class=\"_ _3\"></span>, in cui risultano gi\u00e0 considerati <span class=\"_ _7c\"> </span>gli <span class=\"_ _7c\"> </span>effetti <span class=\"_ _258\"> </span>del <span class=\"_ _7c\"> </span>cambiamento <span class=\"_ _258\"> </span>climatico, <span class=\"_ _7c\"> </span>sono <span class=\"_ _7c\"> </span>pi\u00f9 <span class=\"_ _258\"> </span>nel <span class=\"_ _7c\"> </span>dettaglio <span class=\"_ _7c\"> </span>descritti <span class=\"_ _258\"> </span>nella successiva <span class=\"_ _9\"> </span><span class=\"ws0\">Parte <span class=\"_ _9\"> </span>E <span class=\"_ _9\"> </span><span class=\"ff70\">-</span> <span class=\"_ _9\"> </span>Informazioni <span class=\"_ _9\"> </span>sui <span class=\"_ _9\"> </span>rischi <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>sulle <span class=\"_ _38\"> </span>relative <span class=\"_ _9\"> </span>politiche <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>copertura <span class=\"_ _9\"> </span>cui <span class=\"_ _9\"> </span>si <span class=\"_ _9\"> </span>fa </span>rimando.<span class=\"_ _567\"> </span>Anche <span class=\"_ _24\"></span>la <span class=\"_ _1d\"></span>determinazione <span class=\"_ _24\"> </span>delle <span class=\"_ _24\"> </span>perdite <span class=\"_ _24\"> </span>attese <span class=\"_ _24\"></span>sul <span class=\"_ _24\"></span>portafoglio <span class=\"_ _24\"></span>crediti <span class=\"_ _24\"></span>deteriorato <span class=\"_ _1d\"></span>(stage 3) <span class=\"_ _1\"> </span><span class=\"ff8 ws0\">implica <span class=\"_ _1\"> </span>significativi <span class=\"_ _1\"> </span>elementi <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>giudizio, <span class=\"_ _1\"> </span>con <span class=\"_ _1\"> </span>particolare <span class=\"_ _9\"> </span>riferimento <span class=\"_ _24\"> </span>alla <span class=\"_ _1\"> </span>stima <span class=\"_ _1\"> </span>dei <span class=\"_ _9\"> </span>flussi </span>ritenuti <span class=\"_ _30\"> </span><span class=\"ff7 ws1a2\">recuperabili <span class=\"_ _2b1\"> </span>e <span class=\"_ _30\"> </span>della <span class=\"_ _30\"> </span>relativa <span class=\"_ _2b1\"> </span>tempistica  di <span class=\"_ _2b1\"> </span>recupero. <span class=\"_ _30\"> </span>Nel <span class=\"_ _30\"> </span>corso <span class=\"_ _2b1\"> </span>del <span class=\"_ _30\"> </span>periodo <span class=\"_ _30\"> </span>di </span>riferimento <span class=\"_ _1\"> </span>si <span class=\"_ _1\"> </span>\u00e8 <span class=\"_ _1\"> </span><span class=\"ff8 ws0\">agito <span class=\"_ _8\"></span>con <span class=\"_ _1d\"></span>gli <span class=\"_ _1d\"></span>opportuni <span class=\"_ _8\"></span>interventi <span class=\"_ _1d\"></span>al <span class=\"_ _1d\"></span>fine <span class=\"_ _1\"> </span>di <span class=\"_ _8\"></span>poter <span class=\"_ _1d\"></span>adeguatamente <span class=\"_ _8\"></span>gestire <span class=\"_ _1d\"></span>il </span>contesto <span class=\"_ _24\"> </span>contingente  legato <span class=\"_ _258\"> </span>al <span class=\"_ _1f\"> </span>contesto <span class=\"_ _1f\"> </span>macroeconomico <span class=\"_ _258\"> </span>ed <span class=\"_ _1f\"> </span>assicurare <span class=\"_ _1f\"> </span>comunque <span class=\"_ _258\"> </span>la corretta <span class=\"_ _2e\"> </span>classificazione <span class=\"_ _30\"> </span>e <span class=\"_ _30\"> </span>valutazione <span class=\"_ _19c\"> </span>di <span class=\"_ _2e\"> </span>recuperabilit\u00e0 <span class=\"_ _19c\"> </span>delle <span class=\"_ _2e\"> </span>esposizioni <span class=\"_ _19c\"> </span>classificate <span class=\"_ _30\"> </span>a deteriorato <span class=\"_ _7c\"> </span>con <span class=\"_ _258\"> </span>conseguente <span class=\"_ _1\"> </span>riflesso <span class=\"_ _1\"> </span>sul <span class=\"_ _1\"> </span>costo <span class=\"_ _1\"> </span>del <span class=\"_ _24\"> </span>credito <span class=\"_ _1\"> </span>deteriorato <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>periodo, <span class=\"_ _1\"> </span>tenuto conto <span class=\"_ _b\"></span>delle <span class=\"_ _8\"></span>cessioni <span class=\"_ _b\"></span>nel <span class=\"_ _8\"></span>frattempo <span class=\"_ _b\"></span><span class=\"ff7 ws9f\">intervenute <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>delle <span class=\"_ _8\"></span>possibili <span class=\"_ _b\"></span>future <span class=\"_ _8\"></span>opportunit\u00e0 <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>derisking </span>in linea con la propria NPLs strategy. Per <span class=\"_ _9\"> </span>gli <span class=\"_ _9\"> </span>aggiornamenti <span class=\"_ _1\"> </span>introdotti <span class=\"_ _9\"> </span>nella <span class=\"_ _9\"> </span>misurazione <span class=\"_ _9\"> </span>delle <span class=\"_ _9\"> </span>perdite <span class=\"_ _9\"> </span>attese <span class=\"_ _1\"> </span>sulle <span class=\"_ _9\"> </span>esposizioni non <span class=\"_ _24\"></span><span class=\"ff8 ws0\">deteriorate <span class=\"_ _24\"></span>si <span class=\"_ _24\"></span>fa <span class=\"_ _24\"></span>rinvio <span class=\"_ _24\"></span>a <span class=\"_ _24\"></span>quanto <span class=\"_ _24\"></span>illustrato <span class=\"_ _24\"></span>nella <span class=\"_ _24\"></span>Parte <span class=\"_ _24\"></span>E <span class=\"_ _24\"></span><span class=\"ff70\">-</span> <span class=\"_ _24\"> </span>Informazioni <span class=\"_ _24\"> </span>sui <span class=\"_ _24\"> </span>rischi <span class=\"_ _24\"> </span>e <span class=\"_ _24\"> </span>sulle </span>relative <span class=\"ff7\">politiche di copertura.<span class=\"_ _567\"> </span></span>Impairment test delle attivit\u00e0 immateriali a vita indefinita (avviamenti) e delle partecipazioni<span class=\"_ _567\"> </span>Ai sensi dello IAS 36 Riduzione di valore delle attivit\u00e0, tutte le attivit\u00e0 immateriali a vita utile<span class=\"_ _567\"> </span> indefinita, cos\u00ec <span class=\"_ _9\"> </span>come <span class=\"_ _1\"> </span>le <span class=\"_ _9\"> </span>partecipazioni, <span class=\"_ _1\"> </span>devono <span class=\"_ _9\"> </span>essere<span class=\"_ _2\"></span><span class=\"ls55 ws2d3\"> <span class=\"ls0 ws0\">sottoposte</span><span class=\"ls56\"> <span class=\"_ _2\"></span><span class=\"ls0 ws0\">almeno <span class=\"_ _9\"> </span>annualmente <span class=\"_ _1\"> </span>al<span class=\"_ _567\"> </span></span></span></span><span class=\"ls55 ws2d3\"><span class=\"ls56\"><span class=\"ls0 ws0\"> </span></span></span>test <span class=\"_ _1d\"></span>di<span class=\"ls57 ws103\"> </span>impairment, <span class=\"_ _1d\"></span>al <span class=\"_ _1d\"></span>fine di<span class=\"ls58 ws103\"> </span>verificarne la <span class=\"_ _1d\"></span>recuperabilit\u00e0<span class=\"ls57 ws103\"> </span>del <span class=\"_ _8\"></span>valore.<span class=\"_ _2\"></span><span class=\"ls57 ws103\"> <span class=\"ls0 ws0\">In <span class=\"_ _8\"></span>aggiunta, <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>principio<span class=\"_ _567\"> </span></span></span><span class=\"ls57 ws103\"><span class=\"ls0 ws0\"> </span></span>stabilisce <span class=\"_ _2\"></span>che i <span class=\"_ _2\"></span>risultati del <span class=\"_ _2\"></span>test <span class=\"_ _2\"></span>annuale possano <span class=\"_ _2\"></span>essere <span class=\"_ _2\"></span>considerati validi <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>fini delle <span class=\"_ _2\"></span>successive<span class=\"_ _567\"> </span> valutazioni, purch\u00e9 sia considerata r<span class=\"_ _2\"></span>emota la probabilit\u00e0 che il valore r<span class=\"_ _2\"></span>ecuperabile delle attivit\u00e0<span class=\"_ _567\"> </span> immateriali <span class=\"_ _2\"></span>sia <span class=\"_ _a\"></span>inferiore <span class=\"_ _2\"></span>rispetto <span class=\"_ _2\"></span>al <span class=\"_ _a\"></span>valore <span class=\"_ _2\"></span>contabile. <span class=\"_ _2\"></span><span class=\"ls59\">T<span class=\"ls0\">ale <span class=\"_ _a\"></span>giudizio pu\u00f2 <span class=\"_ _a\"></span>basarsi <span class=\"_ _2\"></span>sull\u2019analisi <span class=\"_ _2\"></span>dei <span class=\"_ _a\"></span>fatti<span class=\"_ _567\"> </span></span></span><span class=\"ls59\"><span class=\"ls0\"> </span></span>intervenuti <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>circostanze modificatesi <span class=\"_ _b\"></span>successivamente <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>pi\u00f9 <span class=\"_ _b\"></span>recente <span class=\"_ _b\"></span>test <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>impairment<span class=\"_ _567\"> </span> annuale condotto.<span class=\"_ _567\"> </span>Per <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>predisposizione <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>presente documento <span class=\"_ _8\"></span>di bilancio, <span class=\"_ _8\"></span>In linea <span class=\"_ _8\"></span>con quanto <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>evisto <span class=\"_ _b\"></span>dallo<span class=\"_ _567\"> </span> IAS 36 Riduzione di valore delle attivit\u00e0 e dalla Policy d\u2019impairment, il Gruppo Banco Desio ha<span class=\"_ _567\"> </span> provveduto<span class=\"_ _2\"></span><span class=\"ls5a ws12\"> <span class=\"ls0 ws0\">all\u2019aggiornamento</span> <span class=\"ls0 ws0\">annuale <span class=\"_ _1d\"></span>delle</span> <span class=\"ls0 ws0\">previsioni<span class=\"_ _2\"></span><span class=\"ls5b ws12\"> <span class=\"ls0 ws0\">economico-finanziarie, con <span class=\"_ _8\"></span>proiezioni<span class=\"_ _567\"> </span></span></span></span></span><span class=\"ls5a ws12\"><span class=\"ls0 ws0\"><span class=\"ls5b ws12\"><span class=\"ls0 ws0\"> </span></span></span></span>su un orizzonte temporale esplicito di cinque anni.<span class=\"_ _567\"> </span>Conseguentemente sulla data di riferimento, le analisi valutative del test di impairment non<span class=\"_ _567\"> </span> sono state condotte mediante l\u2019utilizzo di un approccio multi-scenario in considerazione del<span class=\"_ _567\"> </span> fatto <span class=\"_ _2\"></span>che <span class=\"_ _a\"></span>le <span class=\"_ _2\"></span>previsioni <span class=\"_ _2\"></span>economico-finanziarie <span class=\"_ _a\"></span>considerate <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>basate <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>assunzioni <span class=\"_ _2\"></span>ragionevoli,<span class=\"_ _567\"> </span> ancorate al quadro macroeconomico generale e di settore che risul<span class=\"_ _b\"></span>ta ancora interessato dagli<span class=\"_ _567\"> </span> elementi di significativa incertezza in precedenza richiamati.<span class=\"_ _567\"> </span>Per <span class=\"_ _b\"></span>l\u2019informativa <span class=\"_ _b\"></span>qualitativa <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>quantitativa <span class=\"_ _b\"></span>sulla <span class=\"_ _b\"></span>modalit\u00e0 <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>esecuzione <span class=\"_ _8\"></span>del test <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>impairment<span class=\"_ _567\"> </span> si <span class=\"_ _1\"> </span>fa <span class=\"_ _1\"> </span>rinvio <span class=\"_ _1\"> </span>a <span class=\"_ _1\"> </span>quanto <span class=\"_ _1\"> </span>contenuto <span class=\"_ _1\"> </span>nelle <span class=\"_ _1\"> </span>successive <span class=\"_ _1\"> </span>sezioni <span class=\"_ _9\"> </span>Partecipazioni <span class=\"_ _24\"> </span><span class=\"ff70\">-</span> <span class=\"_ _1\"> </span>voce <span class=\"_ _1\"> </span>70 <span class=\"_ _1\"> </span>e <span class=\"_ _1\"> </span>Attivit\u00e0<span class=\"_ _567\"> </span> immateriali <span class=\"ff70\">-</span> voce 100 contenute nella Parte B <span class=\"ff70\">-</span> Informazioni sullo stato patrimoniale.<span class=\"_ _567\"> </span>Stima della recuperabilit\u00e0 delle attivit\u00e0 fiscali per imposte anticipate<span class=\"_ _567\"> </span>T<span class=\"ls0\">ra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>patrimoniali <span class=\"_ _a\"></span>sono altr<span class=\"_ _2\"></span>es\u00ec <span class=\"_ _2\"></span>presenti <span class=\"_ _a\"></span>significative <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>fiscali <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>imposte <span class=\"_ _2\"></span>anticipate<span class=\"_ _567\"> </span></span><span class=\"ls0\"> </span>(DT<span class=\"_ _3\"></span>A - Deferred <span class=\"ls5d\">T</span>ax Asset) principalmente derivanti da dif<span class=\"_ _2\"></span>ferenze temporanee tra la data di<span class=\"_ _567\"> </span> iscrizione <span class=\"_ _b\"></span>nel <span class=\"_ _b\"></span>conto <span class=\"_ _8\"></span>economico <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>determinati <span class=\"_ _8\"></span>costi <span class=\"_ _b\"></span>aziendali <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>la <span class=\"_ _b\"></span>data <span class=\"_ _b\"></span>nella <span class=\"_ _8\"></span>quale <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>medesimi<span class=\"_ _567\"> </span> costi potranno essere dedotti, nonch\u00e9 derivanti da per<span class=\"_ _2\"></span>dite fiscali riportabili a nuovo.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019iscrizione di tali attivit\u00e0 ed il successivo mantenimento in bilancio presuppone un giudizio di<span class=\"_ _567\"> </span> probabilit\u00e0 in merito al r<span class=\"_ _2\"></span>ecupero delle stesse, che dovr\u00e0 peraltro considerar<span class=\"_ _2\"></span>e le disposizioni<span class=\"_ _567\"> </span> normative fiscali vigenti alla data di redazione del bilancio.<span class=\"_ _567\"> </span>Nel <span class=\"ws0\">dettagl</span>io, le <span class=\"ws0\">att</span>ivit\u00e0 per imposte <span class=\"ws0\">ant</span>icipate <span class=\"ws2d5\">che <span class=\"ws2d6\">rispondono </span></span>ai <span class=\"ws0\">requisit</span>i <span class=\"ws0\">richiest<span class=\"ws2d5\">i </span>dal<span class=\"ws2d5\">la </span>Legge<span class=\"_ _567\"> </span></span><span class=\"ws0\"> </span>214/2011 <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>automaticamente <span class=\"_ _b\"></span>trasformabili <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>crediti <span class=\"_ _8\"></span>di imposta <span class=\"_ _8\"></span>nell\u2019ipotesi di <span class=\"_ _b\"></span>rilevazione<span class=\"_ _567\"> </span> di una perdita <span class=\"_ _b\"></span>civilistica, di una <span class=\"_ _b\"></span>perdita fiscale ai <span class=\"_ _b\"></span>fini IRES e <span class=\"_ _b\"></span>di un valore <span class=\"_ _b\"></span>della produzione netto<span class=\"_ _567\"> </span> negativo <span class=\"_ _24\"> </span>ai <span class=\"_ _1\"> </span>fini <span class=\"_ _1\"> </span>IRAP; <span class=\"_ _1\"> </span>il <span class=\"_ _1\"> </span>loro <span class=\"_ _24\"> </span>recupero <span class=\"_ _1\"> </span>\u00e8 <span class=\"_ _1\"> </span>quindi <span class=\"_ _1\"> </span>certo, <span class=\"_ _1\"> </span>in <span class=\"_ _24\"> </span>quanto <span class=\"_ _1\"> </span>prescinde <span class=\"_ _1\"> </span>dalla <span class=\"_ _1\"> </span>capacit\u00e0 <span class=\"_ _1\"> </span><span class=\"ff7\">di<span class=\"_ _567\"> </span></span><span class=\"ff7\"> </span>generare una redditivit\u00e0 futura.<span class=\"_ _567\"> </span>Per le <span class=\"_ _2\"></span>residue attivit\u00e0 <span class=\"_ _2\"></span>fiscali non <span class=\"_ _2\"></span>trasformabili in cr<span class=\"_ _2\"></span>editi di imposta <span class=\"_ _2\"></span>il giudizio <span class=\"_ _2\"></span>sulla probabilit\u00e0 <span class=\"_ _2\"></span>di<span class=\"_ _567\"> </span> recuper<span class=\"_ _2\"></span>o<span class=\"_ _567\"> </span> deve essere fondato su ragionevoli pr<span class=\"_ _2\"></span>evisioni reddituali desumibili dai piani strategici<span class=\"_ _567\"> </span> e <span class=\"_ _1d\"></span>previsionali<span class=\"ls69 ws2e4\"> </span>approvati,<span class=\"ls6a ws2e4\"> </span>tenuto <span class=\"_ _1d\"></span>anche <span class=\"_ _1d\"></span>conto <span class=\"_ _24\"></span>che <span class=\"_ _1d\"></span>ai <span class=\"_ _24\"> </span>fini IRES <span class=\"_ _1d\"></span>la <span class=\"_ _1d\"></span>normativa<span class=\"ls69 ws2e4\"> </span>fiscale prevede<span class=\"_ _2\"></span><span class=\"ls69 ws2e4\"> <span class=\"ls0 ws0\">la<span class=\"_ _567\"> </span></span></span><span class=\"ls69 ws2e4\"><span class=\"ls0 ws0\"> </span></span>riportabilit\u00e0<span class=\"ls6b ws2e5\"> </span>a <span class=\"_ _a\"></span>nuovo <span class=\"_ _a\"></span>delle<span class=\"ls6b ws2e5\"> </span>perdite<span class=\"ls6b ws2e5\"> </span>fiscali<span class=\"ls6c ws2e5\"> </span>senza <span class=\"_ _a\"></span>alcun <span class=\"_ _a\"></span>limite<span class=\"ls6b ws2e5\"> </span>temporale. <span class=\"_ _2\"></span><span class=\"ls59\">T<span class=\"ls0\">ale <span class=\"_ _a\"></span>giudizio<span class=\"ls6b ws2e5\"> </span>risulta<span class=\"ls6c ws2e5\"> <span class=\"_ _b\"></span></span>essere<span class=\"_ _567\"> </span></span></span><span class=\"ls59\"><span class=\"ls0\"> </span></span>un esercizio <span class=\"_ _b\"></span>complesso, <span class=\"_ _b\"></span>in particolar <span class=\"_ _b\"></span>modo <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>riferito <span class=\"_ _b\"></span>alle <span class=\"_ _b\"></span>D<span class=\"_ _b\"></span><span class=\"ls5c\">T</span>A <span class=\"_ _b\"></span>sulle <span class=\"_ _b\"></span>perdite fiscali <span class=\"_ _b\"></span>riportabili <span class=\"_ _b\"></span>a<span class=\"_ _567\"> </span> nuovo, la cui stessa esistenza potrebbe esser<span class=\"_ _2\"></span>e un indicatore del fatto di non disporre in futur<span class=\"_ _2\"></span>o<span class=\"_ _567\"> </span> di<span class=\"ls6d ws2e6\"> </span>redditi<span class=\"ls6d ws2e6\"> </span>imponibili<span class=\"ls6d ws2e6\"> </span>suf<span class=\"_ _2\"></span>ficienti<span class=\"ls6d ws2e6\"> </span>per <span class=\"_ _24\"></span>il <span class=\"_ _24\"></span>loro<span class=\"_ _2\"></span><span class=\"ls6d ws2e6\"> <span class=\"ls0 ws0\">recuper<span class=\"_ _2\"></span>o.<span class=\"ls6d ws2e6\"> </span>In <span class=\"_ _1d\"></span>base <span class=\"_ _24\"> </span>a <span class=\"_ _24\"> </span>quanto <span class=\"_ _24\"> </span>previsto<span class=\"_ _2\"></span><span class=\"ls6e ws2e6\"> <span class=\"ls0 ws0\">dal <span class=\"_ _24\"></span>principio<span class=\"_ _567\"> </span></span></span></span></span><span class=\"ls6d ws2e6\"><span class=\"ls0 ws0\"><span class=\"ls6e ws2e6\"><span class=\"ls0 ws0\"> </span></span></span></span>contabile IAS 12 Imposte sul reddito, il suddetto giudizio di r<span class=\"_ _2\"></span>ecuperabilit\u00e0 (c.d. probability test)<span class=\"_ _567\"> </span> richiede un\u2019attenta ricognizione di tutte le evidenze a supporto della probabilit\u00e0 di disporr<span class=\"_ _2\"></span>e in<span class=\"_ _567\"> </span> futuro di r<span class=\"_ _2\"></span>edditi imponibili sufficienti.<span class=\"_ _567\"> </span>Per tenere conto delle incertezze dello scenario macr<span class=\"_ _2\"></span>oeconomico e delle potenziali ripercussioni<span class=\"_ _567\"> </span> sul<span class=\"ws2e7\">la </span>st<span class=\"ws2e8\">ima <span class=\"ws2e7\">dei </span>flussi <span class=\"_ _2\"></span><span class=\"ws2e7\">fi<span class=\"_ _b\"></span>nanziari imponibil<span class=\"ws2e8\">i, <span class=\"_ _a\"></span>il<span class=\"_ _8\"></span><span class=\"ws2e7\"> <span class=\"_ _a\"></span>pr<span class=\"ws0\">obabil</span>ity <span class=\"_ _2\"></span>te<span class=\"_ _b\"></span><span class=\"ws2e8\">st \u00e8 stato condotto <span class=\"_ _a\"></span>co<span class=\"_ _8\"></span><span class=\"ws2e7\">n <span class=\"_ _2\"></span>la<span class=\"_ _b\"></span><span class=\"ws2e8\"> <span class=\"_ _2\"></span>medesima<span class=\"_ _567\"> </span></span></span></span></span></span></span></span><span class=\"ws2e8\"><span class=\"ws2e7\"><span class=\"ws2e8\"><span class=\"ws2e7\"><span class=\"ws2e8\"><span class=\"ws2e7\"><span class=\"ws2e8\"> </span></span></span></span></span></span></span>metodologia adottata per i due esercizi pr<span class=\"_ _2\"></span>ecedenti, considerando le previsioni dei futuri redditi<span class=\"_ _567\"> </span> imponibil<span class=\"ws91\">i </span>derivant<span class=\"ws91\">i </span>dal<span class=\"ws2d2\">le <span class=\"ws91\">medesime </span></span>pr<span class=\"ws91\">evisioni </span>andamental<span class=\"ws91\">i considerate anche ai fini del test d</span>i<span class=\"_ _567\"> </span> impairment delle attivit\u00e0 immateriali a vita utile indefinita (avviamenti) e delle partecipazioni.<span class=\"_ _567\"> </span><span class=\"ff6f\"> </span>Per <span class=\"ws0\">l\u2019informativa <span class=\"_ _9\"> </span>qualitativa <span class=\"_ _9\"> </span>sulla <span class=\"_ _1\"> </span>modalit\u00e0 <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span><span class=\"ws231\">verifica </span>della <span class=\"_ _9\"> </span>recuperabilit\u00e0 <span class=\"_ _9\"> </span>delle <span class=\"_ _9\"> </span>attivit\u00e0 <span class=\"_ _1\"> </span>per<span class=\"_ _567\"> </span></span><span class=\"ws0\"> </span>imposte <span class=\"ws0\">anticipate, <span class=\"_ _8\"></span></span>si fa <span class=\"ws2eb\">rinvio </span>a quanto contenuto <span class=\"ws0\">nella <span class=\"_ _8\"></span></span>successiva sezione <span class=\"ws0\">Attivit\u00e0 <span class=\"_ _8\"></span>fiscali <span class=\"_ _1d\"></span><span class=\"ff71\">-<span class=\"_ _567\"> </span></span></span><span class=\"ws0\"> </span>Voce 110, contenuta nella Parte B <span class=\"ff71\">-</span> Informazioni sullo stato patrimoniale consolidato della<span class=\"_ _567\"> </span> presente Nota integrativa.<span class=\"_ _567\"> </span>V<span class=\"_ _2\"></span>alorizzazione degli strumenti finanziari al fair value<span class=\"_ _567\"> </span>Ai <span class=\"_ _b\"></span>fini <span class=\"_ _b\"></span>della <span class=\"_ _8\"></span>presente informativa <span class=\"_ _8\"></span>finanziaria <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>oceduto <span class=\"_ _b\"></span>ad <span class=\"_ _8\"></span>aggiornare la <span class=\"_ _8\"></span>valutazione <span class=\"_ _b\"></span>degli<span class=\"_ _567\"> </span> strumenti<span class=\"ls6f ws2ec\"> </span>finanziari al <span class=\"_ _1d\"></span>fair <span class=\"_ _1d\"></span>value <span class=\"_ _24\"></span>sulla<span class=\"ls70 ws2ec\"> </span>base <span class=\"_ _8\"></span>delle<span class=\"ls6f ws2ec\"> </span>correnti<span class=\"ls6f ws2ec\"> </span>condizioni<span class=\"ls6f ws2ec\"> <span class=\"_ _2\"></span><span class=\"ls0 ws0\">di<span class=\"ls6f ws2ec\"> </span>mercato,<span class=\"_ _2\"></span><span class=\"ls6f ws2ec\"> <span class=\"ls0 ws0\">in <span class=\"_ _1d\"></span>linea</span> <span class=\"ls0 ws0\">con<span class=\"_ _567\"> </span></span></span></span></span><span class=\"ls6f ws2ec\"><span class=\"ls0 ws0\"><span class=\"ls6f ws2ec\"><span class=\"ls0 ws0\"> </span></span></span></span>quanto previsto dall\u2019IFRS 13 V<span class=\"_ _a\"></span>alutazione del fair value e dalla Policy di fair value di Gruppo.<span class=\"_ _567\"> </span>In particolare, per gli investimenti al fair value che derivano il lor<span class=\"_ _2\"></span>o valore direttamente, nel caso<span class=\"_ _567\"> </span> dei titoli quotati, o indirettamente, nel caso di investimenti convertibili o strettamente legati a<span class=\"_ _567\"> </span> strumenti <span class=\"_ _2\"></span>quotati/valutati <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>multipli di <span class=\"_ _a\"></span>mercato, <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>quotazioni <span class=\"_ _2\"></span>di mer<span class=\"_ _2\"></span>cato <span class=\"_ _2\"></span>(valutati <span class=\"_ _2\"></span>quindi con<span class=\"_ _567\"> </span> metodologie ascrivibili ai livelli di fair value 1 e 2), si \u00e8 proceduto ad aggiornar<span class=\"_ _2\"></span>e le valutazioni<span class=\"_ _567\"> </span> sulla base dei prezzi di borsa.<span class=\"_ _567\"> </span> \u00c8 <span class=\"_ _a\"></span>da <span class=\"_ _2\"></span>ritenersi <span class=\"_ _a\"></span>piuttosto <span class=\"_ _2\"></span>contenuto <span class=\"_ _a\"></span>l\u2019impiego <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>significativi <span class=\"_ _a\"></span>elementi <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>giudizio <span class=\"_ _2\"></span>nella <span class=\"_ _a\"></span>valutazione degli strumenti <span class=\"_ _2\"></span>finanziari in portafoglio <span class=\"_ _2\"></span>in considerazione del <span class=\"_ _2\"></span>fatto che Banco <span class=\"_ _2\"></span>Desio continua a mantenere un\u2019allocazione molto prudente, per cui il ricorso a modelli valutativi per la rilevazione del fair <span class=\"_ _b\"></span>value <span class=\"_ _b\"></span>degli <span class=\"_ _b\"></span>strumenti <span class=\"_ _b\"></span>finanziari <span class=\"_ _b\"></span>non <span class=\"_ _b\"></span>quotati <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>mercati att<span class=\"_ _b\"></span>ivi (livello <span class=\"_ _b\"></span>3), <span class=\"_ _b\"></span>sostanzialmente riconducibili a <span class=\"_ _b\"></span>quote <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>OICR di <span class=\"_ _b\"></span>fondi <span class=\"_ _b\"></span>chiusi, <span class=\"_ _b\"></span>riguarda una <span class=\"_ _b\"></span>limitata porzione <span class=\"_ _b\"></span>degli <span class=\"_ _b\"></span>investimenti detenuti. Con <span class=\"_ _b\"></span>particolare <span class=\"_ _b\"></span>riferimento <span class=\"_ _8\"></span>ai <span class=\"_ _b\"></span>fondi <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>investimento <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>tipo <span class=\"_ _b\"></span>chiuso <span class=\"_ _b\"></span>classificati <span class=\"_ _8\"></span>tra <span class=\"_ _b\"></span>gli <span class=\"_ _8\"></span>strumenti finanziari <span class=\"_ _a\"></span>obbligatoriamente <span class=\"_ _2\"></span>valutati <span class=\"_ _a\"></span>al <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _a\"></span>sono <span class=\"_ _2\"></span>stati <span class=\"_ _a\"></span>recepiti <span class=\"_ _a\"></span>gli <span class=\"_ _2\"></span>effetti <span class=\"_ _a\"></span>economici <span class=\"_ _2\"></span>negativi scaturiti dall\u2019aggiornamento della valutazione sulla base degli ultimi elementi informativi disponibili<span class=\"ls5e ws2dc\"> </span>(NA<span class=\"_ _2\"></span><span class=\"ls5f\">V<span class=\"ls0\">, <span class=\"_ _1d\"></span>business <span class=\"_ _1d\"></span>plan, <span class=\"_ _1d\"></span>ecc.) <span class=\"_ _1d\"></span>secondo <span class=\"_ _24\"></span>quanto <span class=\"_ _1d\"></span>previsto<span class=\"_ _2\"></span><span class=\"ls5e ws2dc\"> <span class=\"ls0 ws0\">dalla</span> <span class=\"ls0 ws0\">richiamata <span class=\"_ _1d\"></span>Policy</span> <span class=\"ls0 ws0\">di</span> <span class=\"ls0 ws0\">fair </span></span></span></span>value di Gruppo.<span class=\"_ _567\"> </span>Per <span class=\"ws0\">l\u2019informativa <span class=\"_ _b\"></span>qualitativa <span class=\"_ _b\"></span></span>e <span class=\"ws0\">quantitativa <span class=\"_ _b\"></span>sulla <span class=\"_ _b\"></span>modalit\u00e0 <span class=\"_ _8\"></span>di <span class=\"ws2de\">determinazione <span class=\"ws2df\">del </span></span></span>fair value si <span class=\"ws0\">fa </span>rinvio a quanto contenuto nella successiva Parte A.4 <span class=\"ff71\">-</span> Informativa sul fair value.<span class=\"_ _567\"> </span>Stima dei fondi per rischi e oneri<span class=\"_ _567\"> </span>La complessit\u00e0 delle situazioni ed operazioni societarie che sono alla base dei contenziosi in<span class=\"_ _567\"> </span> essere, unitamente alle pr<span class=\"_ _2\"></span>oblematiche interpretative riguardanti la legislazione applicabile,<span class=\"_ _567\"> </span> richiedono significativi <span class=\"_ _2\"></span>elementi di giudizio nella <span class=\"_ _2\"></span>stima delle passivit\u00e0 <span class=\"_ _2\"></span>che potranno emer<span class=\"_ _2\"></span>gere al<span class=\"_ _567\"> </span> momento <span class=\"_ _2\"></span>della <span class=\"_ _a\"></span>definizione <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>liti <span class=\"_ _2\"></span>pendenti. <span class=\"_ _2\"></span>Le <span class=\"_ _2\"></span>difficolt\u00e0 <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>valutazione <span class=\"_ _2\"></span>interessano <span class=\"_ _a\"></span>sia <span class=\"_ _2\"></span>l\u2019an <span class=\"_ _2\"></span>sia <span class=\"_ _2\"></span>il<span class=\"_ _567\"> </span> quantum nonch\u00e9 <span class=\"_ _2\"></span>i tempi di eventuale <span class=\"_ _2\"></span>manifestazione della passivit\u00e0 <span class=\"_ _2\"></span>e risultano particolarmente<span class=\"_ _567\"> </span> evidenti<span class=\"ls60 ws2e0\"> </span>qualora<span class=\"ls60 ws2e0\"> </span>il<span class=\"ls61 ws2e0\"> </span>procedimento<span class=\"ls60 ws2e0\"> </span>avviato<span class=\"ls60 ws2e0\"> </span>sia<span class=\"ls60 ws2e0\"> </span>nella<span class=\"ls60 ws2e0\"> </span>fase<span class=\"ls60 ws2e0\"> </span>iniziale<span class=\"ls60 ws2e0\"> </span>e/o<span class=\"ls60 ws2e0\"> </span>sia<span class=\"ls60 ws2e0\"> </span>in<span class=\"ls61 ws2e0\"> </span>corso<span class=\"ls60 ws2e0\"> </span>la<span class=\"ls60 ws2e0\"> </span>r<span class=\"_ _2\"></span>elativa<span class=\"ls60 ws2e0\"> </span>istruttoria.<span class=\"_ _567\"> </span>La peculiarit\u00e0 dell\u2019oggetto del contendere e la conseguente assenza di giurisprudenza riferita<span class=\"_ _567\"> </span> a vertenze paragonabili, nonch\u00e9 i diversi orientamenti espressi dagli or<span class=\"_ _2\"></span>gani giudicanti, sia<span class=\"_ _567\"> </span> ai vari livelli del procedimento contenzioso, sia da or<span class=\"_ _2\"></span>gani del medesimo livello a distanza di<span class=\"_ _567\"> </span> tempo, rendono dif<span class=\"_ _2\"></span>ficile la valutazione delle <span class=\"_ _b\"></span>passivit\u00e0 potenziali anche qualora siano disponibili<span class=\"_ _567\"> </span> le sentenze provvisorie emesse a seguito dei primi gradi di giudizio. L<span class=\"_ _3\"></span>\u2019esperienza storica<span class=\"_ _567\"> </span> dimostra che in diversi casi le decisioni assunte dai giudici nei primi gradi di giudizio sono state<span class=\"_ _567\"> </span> completamente sovvertite nei <span class=\"_ _b\"></span>giudizi di appello <span class=\"_ _b\"></span>o di cassazione <span class=\"_ _b\"></span>e ci\u00f2 sia <span class=\"_ _b\"></span>a favore che a <span class=\"_ _b\"></span>sfavore<span class=\"_ _567\"> </span> dei soggetti passivi.<span class=\"_ _567\"> </span>In<span class=\"ls62 ws14f\"> </span>tale<span class=\"ls62 ws2e1\"> </span>contesto<span class=\"ls62 ws14f\"> </span>la<span class=\"ls62 ws14f\"> </span>classificazione<span class=\"ws14f\"> </span>delle<span class=\"ls62 ws14f\"> </span>passivit\u00e0<span class=\"ls63 ws2e1\"> </span>potenziali<span class=\"ls62 ws2e1\"> <span class=\"_ _2\"></span><span class=\"ls4 ws0\">e<span class=\"ls64 ws14f\"> </span>la<span class=\"ls62 ws14f\"> </span>conseguente<span class=\"ls62 ws14f\"> </span>valutazione<span class=\"ls62 ws14f\"> </span>degli<span class=\"_ _567\"> </span></span></span><span class=\"ls62 ws2e1\"><span class=\"ls4 ws0\"> </span></span>accantonamenti necessari \u00e8 basata su elementi di giudizio non oggettivi che richiedono il ricorso<span class=\"_ _567\"> </span> a<span class=\"ls65 ws2e2\"> </span>procedimenti<span class=\"ls66 ws2e2\"> </span>di<span class=\"ls65 ws2e2\"> </span>stima<span class=\"ls65 ws2e2\"> </span>talvolta<span class=\"ls65 ws2e2\"> </span>estremamente<span class=\"_ _2\"></span><span class=\"ls65 ws2e2\"> <span class=\"ls4 ws0\">complessi.</span> <span class=\"ls4 ws0\">Non</span> <span class=\"ls4 ws0\">si</span> <span class=\"ls4 ws0\">pu\u00f2</span> <span class=\"ls4 ws0\">quindi</span> <span class=\"ls4 ws0\">escludere<span class=\"_ _2\"></span><span class=\"ls65 ws2e2\"> <span class=\"ls4 ws0\">che<span class=\"_ _567\"> </span></span></span></span></span><span class=\"ls65 ws2e2\"><span class=\"ls4 ws0\"><span class=\"ls65 ws2e2\"><span class=\"ls4 ws0\"> </span></span></span></span>a<span class=\"ls67 ws2e3\"> </span>seguito<span class=\"ls67 ws1ba\"> </span>dell\u2019emissione<span class=\"ls67 ws2e3\"> </span>delle<span class=\"ls67 ws1ba\"> </span>sentenze<span class=\"ls67 ws2e3\"> </span>definitive<span class=\"ls67 ws2e3\"> </span>gli<span class=\"ls67 ws2e3\"> </span>accantonamenti<span class=\"ls67 ws2e3\"> <span class=\"_ _2\"></span><span class=\"ls4 ws0\">ai<span class=\"ls67 ws1ba\"> </span>fondi<span class=\"ls67 ws2e3\"> </span>rischi<span class=\"ls68 ws1ba\"> </span>ed<span class=\"ls67 ws2e3\"> <span class=\"_ _2\"></span><span class=\"ls4 ws0\">oneri<span class=\"_ _567\"> </span></span></span></span></span>stanziat<span class=\"ws2f1\">i <span class=\"ws1a1\">a </span></span>fr<span class=\"ws2f1\">onte </span>del<span class=\"ws2f1\">le <span class=\"ws1a1\">passivit\u00e0 </span></span>potenzial<span class=\"ws2f1\">i <span class=\"ws1a1\">connesse </span></span>al<span class=\"ws2f1\">le vertenze </span>legal<span class=\"ws1a1\">i <span class=\"ws2f1\">e </span></span>fiscal<span class=\"ws2f1\">i <span class=\"ws1a1\">possano </span></span>rivelarsi<span class=\"_ _567\"> </span><span class=\"ws8\"> </span>carenti od eccedenti.<span class=\"_ _567\"> </span>Per <span class=\"_ _258\"> </span>l\u2019informativa <span class=\"_ _258\"> </span>sulle <span class=\"_ _1f\"> </span>principali <span class=\"_ _258\"> </span>posizioni <span class=\"_ _258\"> </span>di <span class=\"_ _258\"> </span>rischio <span class=\"_ _258\"> </span>relative <span class=\"_ _258\"> </span>a <span class=\"_ _1f\"> </span>controversie <span class=\"_ _258\"> </span>legali <span class=\"_ _258\"> </span>(azioni<span class=\"_ _567\"> </span> revocatorie <span class=\"_ _b\"></span><span class=\"ws85\">e <span class=\"_ _b\"></span>cause <span class=\"_ _b\"></span>passive <span class=\"_ _8\"></span>in corso) <span class=\"_ _8\"></span>si fa <span class=\"_ _8\"></span>rinvio alla <span class=\"_ _8\"></span>sezione Fondi <span class=\"_ _8\"></span>per rischi <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>oneri <span class=\"_ _b\"></span><span class=\"ff72\">-</span> <span class=\"_ _b\"></span>Voce <span class=\"_ _b\"></span>100<span class=\"_ _567\"> </span></span><span class=\"ws85\"> </span>contenuta <span class=\"_ _24\"></span><span class=\"ws156\">nella  Parte <span class=\"_ _1d\"></span>B  <span class=\"ff72\">-</span>  Informazioni <span class=\"_ _1d\"></span>sullo  stato <span class=\"_ _1d\"></span>patrimoniale  consolidato  della <span class=\"_ _1d\"></span>presente  Nota<span class=\"_ _567\"> </span></span><span class=\"ws156\"> </span>integrativa.<span class=\"_ _567\"> </span>Stima delle obbligazioni relative ai benefici a favore dei dipendenti<span class=\"_ _567\"> </span>La <span class=\"_ _258\"> </span>determinazione <span class=\"_ _258\"> </span>delle <span class=\"_ _258\"> </span>passivit\u00e0 <span class=\"_ _258\"> </span>associate <span class=\"_ _7c\"> </span>ai <span class=\"_ _258\"> </span>benefici <span class=\"_ _258\"> </span>a <span class=\"_ _258\"> </span>favore <span class=\"_ _258\"> </span>dei <span class=\"_ _258\"> </span>dipendenti, <span class=\"_ _258\"> </span>con<span class=\"_ _567\"> </span> particolare <span class=\"_ _1d\"></span>riferimento <span class=\"_ _24\"></span>ai <span class=\"_ _1d\"></span>piani <span class=\"_ _24\"> </span>a <span class=\"_ _24\"></span>benefici <span class=\"_ _1d\"></span>definiti <span class=\"_ _24\"></span>ed <span class=\"_ _1d\"></span>ai <span class=\"_ _24\"> </span>benefici <span class=\"_ _24\"></span>a <span class=\"_ _1d\"></span>lungo <span class=\"_ _24\"></span>termine, <span class=\"_ _1d\"></span>implica <span class=\"_ _24\"></span>un<span class=\"_ _567\"> </span> certo <span class=\"_ _8\"></span>grado <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span><span class=\"ff7 wsb1\">complessit\u00e0; <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>risultanze <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>valutazione <span class=\"_ _8\"></span>dipendono, <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>larga <span class=\"_ _8\"></span>misura, <span class=\"_ _8\"></span>dalle<span class=\"_ _567\"> </span></span><span class=\"ff7 wsb1\"> </span>ipotesi <span class=\"_ _1d\"></span>attuariali <span class=\"_ _1d\"></span><span class=\"ff8 ws0\">utilizzate <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>natura <span class=\"_ _9\"> </span>sia <span class=\"_ _9\"> </span>demografica <span class=\"_ _1d\"></span>(quali <span class=\"_ _9\"> </span>tassi <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>mortalit\u00e0 <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>turnover<span class=\"_ _567\"> </span></span><span class=\"ff8 ws0\"> </span>dei <span class=\"_ _1d\"></span>dipendenti) <span class=\"_ _1d\"></span>sia finanziaria (quali tassi di attualizzazione e tassi di inflazione).<span class=\"_ _567\"> </span>Risulta <span class=\"_ _9\"> </span>pertanto <span class=\"_ _9\"> </span>fondamentale <span class=\"_ _9\"> </span>il <span class=\"_ _1\"> </span>giudizio <span class=\"_ _9\"> </span>espresso <span class=\"_ _9\"> </span>dal <span class=\"_ _9\"> </span>management <span class=\"_ _9\"> </span>nella <span class=\"_ _9\"> </span>selezione <span class=\"_ _9\"> </span>delle<span class=\"_ _567\"> </span> basi <span class=\"_ _24\"> </span><span class=\"ff8 ws0\">tecniche <span class=\"_ _1\"> </span>pi\u00f9 <span class=\"_ _1\"> </span>opportune <span class=\"_ _1\"> </span>per <span class=\"_ _1\"> </span>la <span class=\"_ _24\"> </span>valutazione <span class=\"_ _1\"> </span>della <span class=\"_ _1\"> </span>fattispecie, <span class=\"_ _1\"> </span>che <span class=\"_ _1\"> </span>risulta <span class=\"_ _1\"> </span>influenzato <span class=\"_ _24\"> </span>dal<span class=\"_ _567\"> </span></span><span class=\"ff8 ws0\"> </span>contesto <span class=\"_ _24\"></span><span class=\"ff7 ws1f4\">socioeconomico <span class=\"_ _24\"></span>in <span class=\"_ _24\"></span>cui <span class=\"_ _24\"></span>il <span class=\"_ _24\"></span>Gruppo <span class=\"_ _24\"></span>si <span class=\"_ _24\"></span>trova <span class=\"_ _24\"></span>ad <span class=\"_ _24\"></span>operare, <span class=\"_ _24\"></span>nonch\u00e9 <span class=\"_ _24\"> </span>dall\u2019andamento<span class=\"_ _567\"> </span></span><span class=\"ff7 ws1f4\"> </span>dei mercati <span class=\"ff8 ws0\">finanziari.<span class=\"_ _567\"> </span></span>Si deve <span class=\"_ _b\"></span>precisare <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>l\u2019elenco <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>processi valutativi <span class=\"_ _b\"></span>sopra <span class=\"_ _b\"></span>indicati <span class=\"_ _b\"></span>viene <span class=\"_ _b\"></span>fornito <span class=\"_ _b\"></span>al solo <span class=\"_ _b\"></span>fine <span class=\"_ _b\"></span>di<span class=\"_ _567\"> </span> consentire <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>lettore <span class=\"_ _8\"></span>una <span class=\"_ _b\"></span>migliore <span class=\"_ _8\"></span>comprensione <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>principali <span class=\"_ _8\"></span>aree <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>incertezza, <span class=\"_ _8\"></span>ma <span class=\"_ _8\"></span>non<span class=\"_ _567\"> </span> \u00e8 <span class=\"_ _1\"> </span><span class=\"ws4\">inteso <span class=\"_ _1\"> </span>in <span class=\"_ _1\"> </span>alcun <span class=\"_ _1\"> </span>modo <span class=\"_ _9\"> </span>a <span class=\"_ _24\"> </span>suggerire <span class=\"_ _1\"> </span>che <span class=\"_ _9\"> </span>assunzioni <span class=\"_ _24\"> </span>alternative, <span class=\"_ _1\"> </span>allo <span class=\"_ _1\"> </span>stato <span class=\"_ _9\"> </span>attuale, <span class=\"_ _24\"> </span>possano<span class=\"_ _567\"> </span></span><span class=\"ws4\"> </span>essere <span class=\"ws0\">pi\u00f9 appropriate.<span class=\"_ _567\"> </span></span>Per ulteriori dettagli <span class=\"_ _b\"></span>si fa <span class=\"_ _b\"></span>rinvio alla <span class=\"_ _b\"></span>sezione <span class=\"ls73\">T</span>rattamento <span class=\"_ _b\"></span>di fine <span class=\"_ _b\"></span>rapporto del personale <span class=\"_ _b\"></span>- Voce<span class=\"_ _567\"> </span> 90 <span class=\"_ _24\"></span>contenuto <span class=\"_ _1d\"></span>nella <span class=\"_ _24\"> </span>Parte <span class=\"_ _24\"> </span>B <span class=\"_ _24\"></span>- <span class=\"_ _24\"></span>Informazioni <span class=\"_ _1d\"></span>sullo <span class=\"_ _24\"> </span>stato <span class=\"_ _24\"> </span>patrimoniale <span class=\"_ _24\"></span>consolidato <span class=\"_ _24\"></span>della <span class=\"_ _1d\"></span>presente<span class=\"_ _567\"> </span> Nota integrativa.<span class=\"_ _567\"> </span>Determinazione del processo di Purchase Price Allocation (PPA)<span class=\"_ _567\"> </span>Il  processo  di  PPA  seguito  per  la <span class=\"_ _77\"> </span>contabilizzazione  delle  operazioni  di  aggregazione<span class=\"_ _567\"> </span> richiede <span class=\"_ _b\"></span><span class=\"ws8d\">che <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>differenza <span class=\"_ _b\"></span>tra <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>costo <span class=\"_ _8\"></span>dell\u2019aggregazione <span class=\"_ _b\"></span>ed <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>patrimonio netto <span class=\"_ _8\"></span>contabile <span class=\"_ _b\"></span>sia<span class=\"_ _567\"> </span></span><span class=\"ws8d\"> </span>attribuito <span class=\"ff8 ws0\">agli adeguamenti <span class=\"_ _b\"></span>di fair value <span class=\"_ _b\"></span>delle attivit\u00e0 nette <span class=\"_ _b\"></span>identificabili acquisite. <span class=\"_ _b\"></span>L\u2019eventuale<span class=\"_ _567\"> </span></span><span class=\"ff8 ws0\"> </span>eccedenza  <span class=\"ff7 ws1d3\">residua <span class=\"_ _2b1\"> </span>del <span class=\"_ _30\"> </span>costo <span class=\"_ _2b1\"> </span>dell\u2019aggregazione <span class=\"_ _2b1\"> </span>\u00e8 <span class=\"_ _30\"> </span>iscritta <span class=\"_ _38\"> </span>come <span class=\"_ _30\"> </span>avviamento <span class=\"_ _2b1\"> </span>(goodwill);<span class=\"_ _567\"> </span></span><span class=\"ff7 ws1d3\"> </span>diversamente, <span class=\"_ _24\"> </span>il <span class=\"_ _1\"> </span><span class=\"ws0\">minor <span class=\"_ _24\"> </span>costo <span class=\"_ _1\"> </span>dell\u2019aggregazione <span class=\"_ _24\"> </span>\u00e8 <span class=\"_ _1\"> </span>rilevato <span class=\"_ _1\"> </span>a <span class=\"_ _24\"> </span>conto <span class=\"_ _1\"> </span>economico <span class=\"_ _24\"> </span>come <span class=\"_ _1\"> </span>ricavo<span class=\"_ _567\"> </span></span><span class=\"ws0\"> </span>(badwill).<span class=\"_ _567\"> </span>T<span class=\"ls0\">enuto conto della complessit\u00e0 del processo di PPA, che richiede di considerare tutte<span class=\"_ _567\"> </span></span><span class=\"ls0\"> </span>le<span class=\"_ _567\"> </span><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws239 gse7\">informazioni disponibili riferite a fatti e circostanze esistenti alla data dell\u2019aggr<span class=\"_ _2\"></span>egazione,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wse8 gse8\">il </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wse8 gse9\">principio contabile IFRS 3 concede un periodo di misurazione di un anno per il suo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsea\">completamento.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls59 ws0 gseb\">T<span class=\"ls0\">ale <span class=\"_ _2\"></span>processo implica, <span class=\"_ _a\"></span>per definizione, <span class=\"_ _2\"></span>elementi di <span class=\"_ _2\"></span>stima complessi <span class=\"_ _2\"></span>e soggettivi: <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>ricognizione<span class=\"_ _567\"> </span></span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws11 gsec\">dei suddetti elementi informativi, l\u2019utilizzo di tecniche di valutazione, la selezione di assunzioni<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsed\">ed <span class=\"_ _b\"></span>input <span class=\"_ _b\"></span>non <span class=\"_ _b\"></span>osservabili <span class=\"_ _b\"></span>ai <span class=\"_ _b\"></span>fini <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>misurazione <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>fair <span class=\"_ _b\"></span>value <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _8\"></span>nette identificabili<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsee\">acquisite <span class=\"_ _24\"> </span>richiedono, <span class=\"_ _24\"> </span>infatti,<span class=\"ls71 ws2ed\"> </span>un <span class=\"_ _24\"> </span>significativo<span class=\"_ _b\"></span><span class=\"ls71 ws2ed\"> </span>giudizio,<span class=\"ls71 ws2ed\"> <span class=\"_ _2\"></span><span class=\"ls0 ws0\">influenzando in <span class=\"_ _24\"> </span>tal <span class=\"_ _24\"></span>modo <span class=\"_ _1d\"></span>il <span class=\"_ _24\"> </span>valore<span class=\"ls71 ws2ed\"> <span class=\"_ _2\"></span><span class=\"ls0 ws0\">del<span class=\"_ _567\"> </span></span></span></span></span><span class=\"ls71 ws2ed\"><span class=\"ls0 ws0\"><span class=\"ls71 ws2ed\"><span class=\"ls0 ws0\"> </span></span></span></span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsef\">goodwill/badwill risultante dall\u2019aggregazione.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws2ee gsf0\">Per <span class=\"ws0\">ulteriori  dettagli <span class=\"_ _9\"> </span></span>si fa <span class=\"ws2ef\">rinvio </span>a quanto <span class=\"ws0\">rappresentato  nella  <span class=\"ws2ef\">Parte </span></span>G <span class=\"ff72\">-</span> Operazioni <span class=\"ws0\">di<span class=\"_ _567\"> </span></span><span class=\"ws0\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsf1\">aggregazione riguardanti imprese o rami d\u2019azienda della presente Nota integrativa.<span class=\"_ _567\"> </span></div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gsf2\">Dichiarazione di continuit\u00e0 aziendale<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf3\">Con <span class=\"_ _a\"></span>riferimento <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>quanto <span class=\"_ _a\"></span>richiesto <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>Banca <span class=\"_ _a\"></span>d<span class=\"_ _b\"></span>\u2019Italia, <span class=\"_ _a\"></span>Consob <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>Isvap <span class=\"_ _a\"></span>nel <span class=\"_ _2\"></span>Documento <span class=\"_ _2\"></span>Congiunto<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws86 gsf4\">n.<span class=\"ff6f\"> </span><span class=\"ws8b\">4 del 3 marzo 2010, il bilancio consolidato al 31 dicembre 2025 \u00e8 stato pr<span class=\"_ _2\"></span>edisposto nel<span class=\"_ _567\"> </span></span><span class=\"ws8b\"><span class=\"ff6f\"> </span></span><span class=\"ws8b\"><span class=\"ff6f\"></span></span><span class=\"ws8b\"><span class=\"ff6f\"></span></span><span class=\"ws8b\"><span class=\"ff6f\"><span class=\"_ _3\"></span></span></span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsf5\">presupposto della continuit\u00e0 aziendale.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsa8 gsf6\">A tal proposito gli Amministratori ritengono che non siano emersi rischi ed incertezze tali da far<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd9 gsf7\">sorger<span class=\"_ _2\"></span>e dubbi riguardo alla continuit\u00e0 aziendale, giudicando che il Gruppo abbia la ragionevole<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsf8\">aspettativa di poter continuare ad operar<span class=\"_ _2\"></span>e in un futuro prevedibile.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf9\">Ai <span class=\"_ _24\"></span>fini dell\u2019espressione<span class=\"_ _2\"></span><span class=\"ls72 ws2f0\"> <span class=\"ls0 ws0\">del <span class=\"_ _1d\"></span>suddetto</span> <span class=\"ls0 ws0\">giudizio,</span> <span class=\"ls0 ws0\">gli</span> <span class=\"ls0 ws0\">Amministratori <span class=\"_ _8\"></span>hanno <span class=\"_ _24\"></span>peraltro<span class=\"_ _2\"></span><span class=\"ls72 ws2f0\"> <span class=\"ls0 ws0\">valutato <span class=\"_ _1d\"></span>gli<span class=\"_ _567\"> </span></span></span></span></span><span class=\"ls72 ws2f0\"><span class=\"ls0 ws0\"><span class=\"ls72 ws2f0\"><span class=\"ls0 ws0\"> </span></span></span></span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws235 gsfa\">effetti conseguenti alle incertezze corr<span class=\"_ _2\"></span>elate allo scenario macroeconomico di riferimento,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsdb gsfb\">tenuto conto delle tensioni geopolitiche in atto, che ragionevolmente potrebber<span class=\"_ _2\"></span>o comportare<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws118 gsfc\">ricadute negative sui futuri risultati aziendali. L<span class=\"_ _a\"></span>\u2019entit\u00e0 di tali effetti \u00e8 tuttavia ritenuta tale da non<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws11c gsfd\">indurre incertezze sul punto della continuit\u00e0 aziendale, anche in considerazione della solidit\u00e0,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsfe\">attuale e prospettica, nella struttura patrimoniale e finanziaria del Gruppo.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsfe gsff\">Per <span class=\"_ _8\"></span>l\u2019informativa <span class=\"_ _8\"></span>sui <span class=\"_ _8\"></span>rischi <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>sui <span class=\"_ _8\"></span>relativi <span class=\"_ _8\"></span>presidi <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>fa <span class=\"_ _8\"></span>rinvio <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>successiva <span class=\"_ _8\"></span>Parte <span class=\"_ _8\"></span>E <span class=\"_ _8\"></span><span class=\"ff72\">-</span> <span class=\"_ _8\"></span>Informazioni<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs100\">sui <span class=\"_ _b\"></span>rischi <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>sulle <span class=\"_ _8\"></span>relative <span class=\"_ _b\"></span>politiche <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>copertura, <span class=\"_ _b\"></span>nonch\u00e9 <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>quanto <span class=\"_ _b\"></span>illustrato <span class=\"_ _8\"></span>nella <span class=\"_ _b\"></span>Relazione <span class=\"_ _8\"></span>sulla<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs101\">gestione.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-640": {
   "value": "<div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gsb1\">Stima dei fondi per rischi e oneri<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls4 wse9 gsb2\">La complessit\u00e0 delle situazioni ed operazioni societarie che sono alla base dei contenziosi in<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls4 ws217 gsb3\">essere, unitamente alle pr<span class=\"_ _2\"></span>oblematiche interpretative riguardanti la legislazione applicabile,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls4 ws0 gsb4\">richiedono significativi <span class=\"_ _2\"></span>elementi di giudizio nella <span class=\"_ _2\"></span>stima delle passivit\u00e0 <span class=\"_ _2\"></span>che potranno emer<span class=\"_ _2\"></span>gere al<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls4 ws0 gsb5\">momento <span class=\"_ _2\"></span>della <span class=\"_ _a\"></span>definizione <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>liti <span class=\"_ _2\"></span>pendenti. <span class=\"_ _2\"></span>Le <span class=\"_ _2\"></span>difficolt\u00e0 <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>valutazione <span class=\"_ _2\"></span>interessano <span class=\"_ _a\"></span>sia <span class=\"_ _2\"></span>l\u2019an <span class=\"_ _2\"></span>sia <span class=\"_ _2\"></span>il<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls4 ws0 gsb6\">quantum nonch\u00e9 <span class=\"_ _2\"></span>i tempi di eventuale <span class=\"_ _2\"></span>manifestazione della passivit\u00e0 <span class=\"_ _2\"></span>e risultano particolarmente<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls4 ws0 gsb7\">evidenti<span class=\"ls60 ws2e0\"> </span>qualora<span class=\"ls60 ws2e0\"> </span>il<span class=\"ls61 ws2e0\"> </span>procedimento<span class=\"ls60 ws2e0\"> </span>avviato<span class=\"ls60 ws2e0\"> </span>sia<span class=\"ls60 ws2e0\"> </span>nella<span class=\"ls60 ws2e0\"> </span>fase<span class=\"ls60 ws2e0\"> </span>iniziale<span class=\"ls60 ws2e0\"> </span>e/o<span class=\"ls60 ws2e0\"> </span>sia<span class=\"ls60 ws2e0\"> </span>in<span class=\"ls61 ws2e0\"> </span>corso<span class=\"ls60 ws2e0\"> </span>la<span class=\"ls60 ws2e0\"> </span>r<span class=\"_ _2\"></span>elativa<span class=\"ls60 ws2e0\"> </span>istruttoria.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls4 ws159 gsb8\">La peculiarit\u00e0 dell\u2019oggetto del contendere e la conseguente assenza di giurisprudenza riferita<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls4 ws218 gsb9\">a vertenze paragonabili, nonch\u00e9 i diversi orientamenti espressi dagli or<span class=\"_ _2\"></span>gani giudicanti, sia<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls4 ws99 gsba\">ai vari livelli del procedimento contenzioso, sia da or<span class=\"_ _2\"></span>gani del medesimo livello a distanza di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls4 ws0 gsbb\">tempo, rendono dif<span class=\"_ _2\"></span>ficile la valutazione delle <span class=\"_ _b\"></span>passivit\u00e0 potenziali anche qualora siano disponibili<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls4 ws4d gsbc\">le sentenze provvisorie emesse a seguito dei primi gradi di giudizio. L<span class=\"_ _3\"></span>\u2019esperienza storica<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls4 ws8e gsbd\">dimostra che in diversi casi le decisioni assunte dai giudici nei primi gradi di giudizio sono state<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls4 ws0 gsbe\">completamente sovvertite nei <span class=\"_ _b\"></span>giudizi di appello <span class=\"_ _b\"></span>o di cassazione <span class=\"_ _b\"></span>e ci\u00f2 sia <span class=\"_ _b\"></span>a favore che a <span class=\"_ _b\"></span>sfavore<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls4 ws0 gsbf\">dei soggetti passivi.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls4 ws0 gsc0\">In<span class=\"ls62 ws14f\"> </span>tale<span class=\"ls62 ws2e1\"> </span>contesto<span class=\"ls62 ws14f\"> </span>la<span class=\"ls62 ws14f\"> </span>classificazione<span class=\"ws14f\"> </span>delle<span class=\"ls62 ws14f\"> </span>passivit\u00e0<span class=\"ls63 ws2e1\"> </span>potenziali<span class=\"ls62 ws2e1\"> <span class=\"_ _2\"></span><span class=\"ls4 ws0\">e<span class=\"ls64 ws14f\"> </span>la<span class=\"ls62 ws14f\"> </span>conseguente<span class=\"ls62 ws14f\"> </span>valutazione<span class=\"ls62 ws14f\"> </span>degli<span class=\"_ _567\"> </span></span></span><span class=\"ls62 ws2e1\"><span class=\"ls4 ws0\"> </span></span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls4 ws12b gsc1\">accantonamenti necessari \u00e8 basata su elementi di giudizio non oggettivi che richiedono il ricorso<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls4 ws0 gsc2\">a<span class=\"ls65 ws2e2\"> </span>procedimenti<span class=\"ls66 ws2e2\"> </span>di<span class=\"ls65 ws2e2\"> </span>stima<span class=\"ls65 ws2e2\"> </span>talvolta<span class=\"ls65 ws2e2\"> </span>estremamente<span class=\"_ _2\"></span><span class=\"ls65 ws2e2\"> <span class=\"ls4 ws0\">complessi.</span> <span class=\"ls4 ws0\">Non</span> <span class=\"ls4 ws0\">si</span> <span class=\"ls4 ws0\">pu\u00f2</span> <span class=\"ls4 ws0\">quindi</span> <span class=\"ls4 ws0\">escludere<span class=\"_ _2\"></span><span class=\"ls65 ws2e2\"> <span class=\"ls4 ws0\">che<span class=\"_ _567\"> </span></span></span></span></span><span class=\"ls65 ws2e2\"><span class=\"ls4 ws0\"><span class=\"ls65 ws2e2\"><span class=\"ls4 ws0\"> </span></span></span></span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls4 ws0 gsc3\">a<span class=\"ls67 ws2e3\"> </span>seguito<span class=\"ls67 ws1ba\"> </span>dell\u2019emissione<span class=\"ls67 ws2e3\"> </span>delle<span class=\"ls67 ws1ba\"> </span>sentenze<span class=\"ls67 ws2e3\"> </span>definitive<span class=\"ls67 ws2e3\"> </span>gli<span class=\"ls67 ws2e3\"> </span>accantonamenti<span class=\"ls67 ws2e3\"> <span class=\"_ _2\"></span><span class=\"ls4 ws0\">ai<span class=\"ls67 ws1ba\"> </span>fondi<span class=\"ls67 ws2e3\"> </span>rischi<span class=\"ls68 ws1ba\"> </span>ed<span class=\"ls67 ws2e3\"> <span class=\"_ _2\"></span><span class=\"ls4 ws0\">oneri<span class=\"_ _567\"> </span></span></span></span></span><span class=\"ls67 ws2e3\"><span class=\"ls4 ws0\"><span class=\"ls67 ws2e3\"><span class=\"ls4 ws0\"> </span></span></span></span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls4 ws0 gs103\">s</div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls4 ws0 gs104\">tanziat<span class=\"ws2f1\">i <span class=\"ws1a1\">a </span></span>fr<span class=\"ws2f1\">onte </span>del<span class=\"ws2f1\">le <span class=\"ws1a1\">passivit\u00e0 </span></span>potenzial<span class=\"ws2f1\">i <span class=\"ws1a1\">connesse </span></span>al<span class=\"ws2f1\">le vertenze </span>legal<span class=\"ws1a1\">i <span class=\"ws2f1\">e </span></span>fiscal<span class=\"ws2f1\">i <span class=\"ws1a1\">possano </span></span>rivelarsi<span class=\"_ _567\"> </span><span class=\"ws8\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls4 ws0 gs105\">carenti od eccedenti.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls4 ws1a4 gs106\">Per <span class=\"_ _258\"> </span>l\u2019informativa <span class=\"_ _258\"> </span>sulle <span class=\"_ _1f\"> </span>principali <span class=\"_ _258\"> </span>posizioni <span class=\"_ _258\"> </span>di <span class=\"_ _258\"> </span>rischio <span class=\"_ _258\"> </span>relative <span class=\"_ _258\"> </span>a <span class=\"_ _1f\"> </span>controversie <span class=\"_ _258\"> </span>legali <span class=\"_ _258\"> </span>(azioni<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls4 ws1a4 gs107\">revocatorie <span class=\"_ _b\"></span><span class=\"ws85\">e <span class=\"_ _b\"></span>cause <span class=\"_ _b\"></span>passive <span class=\"_ _8\"></span>in corso) <span class=\"_ _8\"></span>si fa <span class=\"_ _8\"></span>rinvio alla <span class=\"_ _8\"></span>sezione Fondi <span class=\"_ _8\"></span>per rischi <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>oneri <span class=\"_ _b\"></span><span class=\"ff72\">-</span> <span class=\"_ _b\"></span>Voce <span class=\"_ _b\"></span>100<span class=\"_ _567\"> </span></span><span class=\"ws85\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls4 ws85 gs108\">contenuta <span class=\"_ _24\"></span><span class=\"ws156\">nella  Parte <span class=\"_ _1d\"></span>B  <span class=\"ff72\">-</span>  Informazioni <span class=\"_ _1d\"></span>sullo  stato <span class=\"_ _1d\"></span>patrimoniale  consolidato  della <span class=\"_ _1d\"></span>presente  Nota<span class=\"_ _567\"> </span></span><span class=\"ws156\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls4 ws156 gs109\">integrativa.<span class=\"_ _567\"> </span></div>10. Fondi per rischi ed oneri<span class=\"_ _567\"> </span>Fondi per rischi ed oneri a fronte di impegni e garanzie rilasciate<span class=\"_ _567\"> </span>La sottovoce dei fondi per rischi ed oneri in esame accoglie i fondi per rischio di credito rilevati<span class=\"_ _567\"> </span> a fronte degli impegni ad er<span class=\"_ _2\"></span>ogare fondi ed alle garanzie rilasciate che rientrano nel perimetro di<span class=\"_ _567\"> </span> applicazione delle regole sull\u2019impairment ai sensi dell\u2019IFRS 9. Per tali fattispecie sono adottate,<span class=\"_ _567\"> </span> in linea di principio, le medesime modalit\u00e0 di allocazione tra i tre stadi di rischio cr<span class=\"_ _2\"></span>editizio (stage)<span class=\"_ _567\"> </span> e <span class=\"_ _2\"></span>di calcolo <span class=\"_ _a\"></span>della per<span class=\"_ _2\"></span>dita attesa <span class=\"_ _a\"></span>esposte con <span class=\"_ _a\"></span>riferimento alle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _2\"></span>valutate al <span class=\"_ _a\"></span>costo<span class=\"_ _567\"> </span> ammortizzato o al fair value con impatto sulla redditivit\u00e0 complessiva.<span class=\"_ _567\"> </span>Altri fondi per rischi ed oneri<span class=\"_ _567\"> </span>I fondi per rischi e oneri accolgono gli accantonamenti effettuati a fr<span class=\"_ _2\"></span>onte di obbligazioni legali<span class=\"_ _567\"> </span> o riferiti a <span class=\"_ _b\"></span>rapporti di <span class=\"_ _b\"></span>lavoro, oppure a contenziosi, anche <span class=\"_ _b\"></span>fiscali, che <span class=\"_ _b\"></span>siano il <span class=\"_ _b\"></span>risultato di <span class=\"_ _b\"></span>eventi<span class=\"_ _567\"> </span> passati, <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>le <span class=\"_ _24\"></span>quali <span class=\"_ _1d\"></span>sia <span class=\"_ _1d\"></span>probabile <span class=\"_ _1d\"></span>l\u2019impiego <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>risorse <span class=\"_ _1d\"></span>economiche <span class=\"_ _24\"></span>per <span class=\"_ _1d\"></span>l\u2019adempimento <span class=\"_ _1d\"></span>delle<span class=\"_ _567\"> </span> obbligazioni stesse, purch\u00e9 possa esser<span class=\"_ _2\"></span>e effettuata una previsione attendibile del r<span class=\"_ _2\"></span>elativo<span class=\"_ _567\"> </span> ammontare.<span class=\"_ _567\"> </span>Gli <span class=\"_ _2\"></span>accantonamenti rispettano <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>miglior stima <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>flussi di <span class=\"_ _2\"></span>cassa <span class=\"_ _2\"></span>futuri necessari <span class=\"_ _a\"></span>per adempiere<span class=\"_ _567\"> </span> l\u2019obbligazione esistente alla data di bilancio. Nei casi in cui l\u2019effetto tempo sia un aspetto<span class=\"_ _567\"> </span> rilevante, gli importi accantonati sono sottoposti ad attualizzazione considerando la stima della<span class=\"_ _567\"> </span> scadenza <span class=\"_ _8\"></span>temporale <span class=\"_ _b\"></span>dell\u2019obbligazione. <span class=\"_ _8\"></span>Il <span class=\"_ _8\"></span>tasso <span class=\"_ _8\"></span>d\u2019attualizzazione <span class=\"_ _8\"></span>riflette <span class=\"_ _b\"></span>le <span class=\"_ _8\"></span>valutazioni <span class=\"_ _8\"></span>correnti<span class=\"_ _567\"> </span> del valore attuale del denar<span class=\"_ _2\"></span>o, tenendo conto dei rischi specifici connessi alla passivit\u00e0.<span class=\"_ _567\"> </span>La valutazione dei premi anzianit\u00e0 ai dipendenti \u00e8 curata da attuari indipendenti esterni, e<span class=\"_ _567\"> </span> segue le medesime logiche di calcolo gi\u00e0 descritte per il fondo di T<span class=\"_ _3\"></span>rattamento di Fine Rapporto<span class=\"_ _567\"> </span> del personale. Gli utili e le perdite attuariali vengono rilevati tutti immediatamente nel conto<span class=\"_ _567\"> </span> economico.<span class=\"_ _567\"> </span>Criteri di rilevazione delle componenti reddituali<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019accantonamento \u00e8 rilevato a Conto Economico.<span class=\"_ _567\"> </span> Gli ef<span class=\"_ _2\"></span>fetti derivanti dal <span class=\"_ _2\"></span>trascorrere <span class=\"_ _2\"></span>del tempo per <span class=\"_ _2\"></span>l\u2019attualizzazione dei flussi <span class=\"_ _2\"></span>futuri di cassa <span class=\"_ _2\"></span>sono<span class=\"_ _567\"> </span> registrati a Conto Economico tra gli accantonamenti.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-746": {
   "value": "Stima dei fondi per rischi e oneri<span class=\"_ _567\"> </span>La complessit\u00e0 delle situazioni ed operazioni societarie che sono alla base dei contenziosi in<span class=\"_ _567\"> </span>essere, unitamente alle pr<span class=\"_ _2\"></span>oblematiche interpretative riguardanti la legislazione applicabile,<span class=\"_ _567\"> </span>richiedono significativi <span class=\"_ _2\"></span>elementi di giudizio nella <span class=\"_ _2\"></span>stima delle passivit\u00e0 <span class=\"_ _2\"></span>che potranno emer<span class=\"_ _2\"></span>gere al<span class=\"_ _567\"> </span>momento <span class=\"_ _2\"></span>della <span class=\"_ _a\"></span>definizione <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>liti <span class=\"_ _2\"></span>pendenti. <span class=\"_ _2\"></span>Le <span class=\"_ _2\"></span>difficolt\u00e0 <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>valutazione <span class=\"_ _2\"></span>interessano <span class=\"_ _a\"></span>sia <span class=\"_ _2\"></span>l\u2019an <span class=\"_ _2\"></span>sia <span class=\"_ _2\"></span>il<span class=\"_ _567\"> </span>quantum nonch\u00e9 <span class=\"_ _2\"></span>i tempi di eventuale <span class=\"_ _2\"></span>manifestazione della passivit\u00e0 <span class=\"_ _2\"></span>e risultano particolarmente<span class=\"_ _567\"> </span>evidenti<span class=\"ls60 ws2e0\"> </span>qualora<span class=\"ls60 ws2e0\"> </span>il<span class=\"ls61 ws2e0\"> </span>procedimento<span class=\"ls60 ws2e0\"> </span>avviato<span class=\"ls60 ws2e0\"> </span>sia<span class=\"ls60 ws2e0\"> </span>nella<span class=\"ls60 ws2e0\"> </span>fase<span class=\"ls60 ws2e0\"> </span>iniziale<span class=\"ls60 ws2e0\"> </span>e/o<span class=\"ls60 ws2e0\"> </span>sia<span class=\"ls60 ws2e0\"> </span>in<span class=\"ls61 ws2e0\"> </span>corso<span class=\"ls60 ws2e0\"> </span>la<span class=\"ls60 ws2e0\"> </span>r<span class=\"_ _2\"></span>elativa<span class=\"ls60 ws2e0\"> </span>istruttoria.<span class=\"_ _567\"> </span>La peculiarit\u00e0 dell\u2019oggetto del contendere e la conseguente assenza di giurisprudenza riferita<span class=\"_ _567\"> </span>a vertenze paragonabili, nonch\u00e9 i diversi orientamenti espressi dagli or<span class=\"_ _2\"></span>gani giudicanti, sia<span class=\"_ _567\"> </span>ai vari livelli del procedimento contenzioso, sia da or<span class=\"_ _2\"></span>gani del medesimo livello a distanza di<span class=\"_ _567\"> </span>tempo, rendono dif<span class=\"_ _2\"></span>ficile la valutazione delle <span class=\"_ _b\"></span>passivit\u00e0 potenziali anche qualora siano disponibili<span class=\"_ _567\"> </span>le sentenze provvisorie emesse a seguito dei primi gradi di giudizio. L<span class=\"_ _3\"></span>\u2019esperienza storica<span class=\"_ _567\"> </span>dimostra che in diversi casi le decisioni assunte dai giudici nei primi gradi di giudizio sono state<span class=\"_ _567\"> </span>completamente sovvertite nei <span class=\"_ _b\"></span>giudizi di appello <span class=\"_ _b\"></span>o di cassazione <span class=\"_ _b\"></span>e ci\u00f2 sia <span class=\"_ _b\"></span>a favore che a <span class=\"_ _b\"></span>sfavore<span class=\"_ _567\"> </span>dei soggetti passivi.<span class=\"_ _567\"> </span>In<span class=\"ls62 ws14f\"> </span>tale<span class=\"ls62 ws2e1\"> </span>contesto<span class=\"ls62 ws14f\"> </span>la<span class=\"ls62 ws14f\"> </span>classificazione<span class=\"ws14f\"> </span>delle<span class=\"ls62 ws14f\"> </span>passivit\u00e0<span class=\"ls63 ws2e1\"> </span>potenziali<span class=\"ls62 ws2e1\"> <span class=\"_ _2\"></span><span class=\"ls4 ws0\">e<span class=\"ls64 ws14f\"> </span>la<span class=\"ls62 ws14f\"> </span>conseguente<span class=\"ls62 ws14f\"> </span>valutazione<span class=\"ls62 ws14f\"> </span>degli<span class=\"_ _567\"> </span></span></span>accantonamenti necessari \u00e8 basata su elementi di giudizio non oggettivi che richiedono il ricorso<span class=\"_ _567\"> </span>a<span class=\"ls65 ws2e2\"> </span>procedimenti<span class=\"ls66 ws2e2\"> </span>di<span class=\"ls65 ws2e2\"> </span>stima<span class=\"ls65 ws2e2\"> </span>talvolta<span class=\"ls65 ws2e2\"> </span>estremamente<span class=\"_ _2\"></span><span class=\"ls65 ws2e2\"> <span class=\"ls4 ws0\">complessi.</span> <span class=\"ls4 ws0\">Non</span> <span class=\"ls4 ws0\">si</span> <span class=\"ls4 ws0\">pu\u00f2</span> <span class=\"ls4 ws0\">quindi</span> <span class=\"ls4 ws0\">escludere<span class=\"_ _2\"></span><span class=\"ls65 ws2e2\"> <span class=\"ls4 ws0\">che<span class=\"_ _567\"> </span></span></span></span></span>a<span class=\"ls67 ws2e3\"> </span>seguito<span class=\"ls67 ws1ba\"> </span>dell\u2019emissione<span class=\"ls67 ws2e3\"> </span>delle<span class=\"ls67 ws1ba\"> </span>sentenze<span class=\"ls67 ws2e3\"> </span>definitive<span class=\"ls67 ws2e3\"> </span>gli<span class=\"ls67 ws2e3\"> </span>accantonamenti<span class=\"ls67 ws2e3\"> <span class=\"_ _2\"></span><span class=\"ls4 ws0\">ai<span class=\"ls67 ws1ba\"> </span>fondi<span class=\"ls67 ws2e3\"> </span>rischi<span class=\"ls68 ws1ba\"> </span>ed<span class=\"ls67 ws2e3\"> <span class=\"_ _2\"></span><span class=\"ls4 ws0\">oneri<span class=\"_ _567\"> </span></span></span></span></span>stanziat<span class=\"ws2f1\">i <span class=\"ws1a1\">a </span></span>fr<span class=\"ws2f1\">onte </span>del<span class=\"ws2f1\">le <span class=\"ws1a1\">passivit\u00e0 </span></span>potenzial<span class=\"ws2f1\">i <span class=\"ws1a1\">connesse </span></span>al<span class=\"ws2f1\">le vertenze </span>legal<span class=\"ws1a1\">i <span class=\"ws2f1\">e </span></span>fiscal<span class=\"ws2f1\">i <span class=\"ws1a1\">possano </span></span>rivelarsi<span class=\"_ _567\"> </span><span class=\"ws8\"> </span>carenti od eccedenti.<span class=\"_ _567\"> </span>Per <span class=\"_ _258\"> </span>l\u2019informativa <span class=\"_ _258\"> </span>sulle <span class=\"_ _1f\"> </span>principali <span class=\"_ _258\"> </span>posizioni <span class=\"_ _258\"> </span>di <span class=\"_ _258\"> </span>rischio <span class=\"_ _258\"> </span>relative <span class=\"_ _258\"> </span>a <span class=\"_ _1f\"> </span>controversie <span class=\"_ _258\"> </span>legali <span class=\"_ _258\"> </span>(azioni<span class=\"_ _567\"> </span> revocatorie <span class=\"_ _b\"></span><span class=\"ws85\">e <span class=\"_ _b\"></span>cause <span class=\"_ _b\"></span>passive <span class=\"_ _8\"></span>in corso) <span class=\"_ _8\"></span>si fa <span class=\"_ _8\"></span>rinvio alla <span class=\"_ _8\"></span>sezione Fondi <span class=\"_ _8\"></span>per rischi <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>oneri <span class=\"_ _b\"></span><span class=\"ff72\">-</span> <span class=\"_ _b\"></span>Voce <span class=\"_ _b\"></span>100<span class=\"_ _567\"> </span></span><span class=\"ws85\"> </span>contenuta <span class=\"_ _24\"></span><span class=\"ws156\">nella  Parte <span class=\"_ _1d\"></span>B  <span class=\"ff72\">-</span>  Informazioni <span class=\"_ _1d\"></span>sullo  stato <span class=\"_ _1d\"></span>patrimoniale  consolidato  della <span class=\"_ _1d\"></span>presente  Nota<span class=\"_ _567\"> </span></span><span class=\"ws156\"> </span>integrativa.<span class=\"_ _567\"> </span>10. Fondi per rischi ed oneri<span class=\"_ _567\"> </span>Fondi per rischi ed oneri a fronte di impegni e garanzie rilasciate<span class=\"_ _567\"> </span>La sottovoce dei fondi per rischi ed oneri in esame accoglie i fondi per rischio di credito rilevati<span class=\"_ _567\"> </span> a fronte degli impegni ad er<span class=\"_ _2\"></span>ogare fondi ed alle garanzie rilasciate che rientrano nel perimetro di<span class=\"_ _567\"> </span> applicazione delle regole sull\u2019impairment ai sensi dell\u2019IFRS 9. Per tali fattispecie sono adottate,<span class=\"_ _567\"> </span> in linea di principio, le medesime modalit\u00e0 di allocazione tra i tre stadi di rischio cr<span class=\"_ _2\"></span>editizio (stage)<span class=\"_ _567\"> </span> e <span class=\"_ _2\"></span>di calcolo <span class=\"_ _a\"></span>della per<span class=\"_ _2\"></span>dita attesa <span class=\"_ _a\"></span>esposte con <span class=\"_ _a\"></span>riferimento alle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _2\"></span>valutate al <span class=\"_ _a\"></span>costo<span class=\"_ _567\"> </span> ammortizzato o al fair value con impatto sulla redditivit\u00e0 complessiva.<span class=\"_ _567\"> </span>Altri fondi per rischi ed oneri<span class=\"_ _567\"> </span>I fondi per rischi e oneri accolgono gli accantonamenti effettuati a fr<span class=\"_ _2\"></span>onte di obbligazioni legali<span class=\"_ _567\"> </span> o riferiti a <span class=\"_ _b\"></span>rapporti di <span class=\"_ _b\"></span>lavoro, oppure a contenziosi, anche <span class=\"_ _b\"></span>fiscali, che <span class=\"_ _b\"></span>siano il <span class=\"_ _b\"></span>risultato di <span class=\"_ _b\"></span>eventi<span class=\"_ _567\"> </span> passati, <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>le <span class=\"_ _24\"></span>quali <span class=\"_ _1d\"></span>sia <span class=\"_ _1d\"></span>probabile <span class=\"_ _1d\"></span>l\u2019impiego <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>risorse <span class=\"_ _1d\"></span>economiche <span class=\"_ _24\"></span>per <span class=\"_ _1d\"></span>l\u2019adempimento <span class=\"_ _1d\"></span>delle<span class=\"_ _567\"> </span> obbligazioni stesse, purch\u00e9 possa esser<span class=\"_ _2\"></span>e effettuata una previsione attendibile del r<span class=\"_ _2\"></span>elativo<span class=\"_ _567\"> </span> ammontare.<span class=\"_ _567\"> </span>Gli <span class=\"_ _2\"></span>accantonamenti rispettano <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>miglior stima <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>flussi di <span class=\"_ _2\"></span>cassa <span class=\"_ _2\"></span>futuri necessari <span class=\"_ _a\"></span>per adempiere<span class=\"_ _567\"> </span> l\u2019obbligazione esistente alla data di bilancio. Nei casi in cui l\u2019effetto tempo sia un aspetto<span class=\"_ _567\"> </span> rilevante, gli importi accantonati sono sottoposti ad attualizzazione considerando la stima della<span class=\"_ _567\"> </span> scadenza <span class=\"_ _8\"></span>temporale <span class=\"_ _b\"></span>dell\u2019obbligazione. <span class=\"_ _8\"></span>Il <span class=\"_ _8\"></span>tasso <span class=\"_ _8\"></span>d\u2019attualizzazione <span class=\"_ _8\"></span>riflette <span class=\"_ _b\"></span>le <span class=\"_ _8\"></span>valutazioni <span class=\"_ _8\"></span>correnti<span class=\"_ _567\"> </span> del valore attuale del denar<span class=\"_ _2\"></span>o, tenendo conto dei rischi specifici connessi alla passivit\u00e0.<span class=\"_ _567\"> </span>La valutazione dei premi anzianit\u00e0 ai dipendenti \u00e8 curata da attuari indipendenti esterni, e<span class=\"_ _567\"> </span> segue le medesime logiche di calcolo gi\u00e0 descritte per il fondo di T<span class=\"_ _3\"></span>rattamento di Fine Rapporto<span class=\"_ _567\"> </span> del personale. Gli utili e le perdite attuariali vengono rilevati tutti immediatamente nel conto<span class=\"_ _567\"> </span> economico.<span class=\"_ _567\"> </span>Criteri di rilevazione delle componenti reddituali<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019accantonamento \u00e8 rilevato a Conto Economico.<span class=\"_ _567\"> </span> Gli ef<span class=\"_ _2\"></span>fetti derivanti dal <span class=\"_ _2\"></span>trascorrere <span class=\"_ _2\"></span>del tempo per <span class=\"_ _2\"></span>l\u2019attualizzazione dei flussi <span class=\"_ _2\"></span>futuri di cassa <span class=\"_ _2\"></span>sono<span class=\"_ _567\"> </span> registrati a Conto Economico tra gli accantonamenti.<span class=\"_ _567\"> </span>Sezione 10 <span class=\"ff9\">- Fondi per rischi ed oneri - voce 100<span class=\"_ _567\"> </span></span>10.1 Fondi per rischi e oneri: composizione<span class=\"_ _567\"> </span>Nella <span class=\"_ _b\"></span>voce <span class=\"_ _b\"></span>\u201c1. <span class=\"_ _8\"></span>Fondi per <span class=\"_ _8\"></span>rischio <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>credito <span class=\"_ _b\"></span>relativo a <span class=\"_ _8\"></span>impegni <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>garanzie <span class=\"_ _b\"></span>finanziarie <span class=\"_ _8\"></span>rilasciate\u201d<span class=\"_ _567\"> </span>trova accoglimento il fondo rischi determinato applicando i modelli di calcolo della per<span class=\"_ _2\"></span>dita<span class=\"_ _567\"> </span>attesa <span class=\"_ _a\"></span>definiti <span class=\"_ _2\"></span>in <span class=\"_ _a\"></span>sede <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>prima <span class=\"_ _2\"></span>applicazione <span class=\"_ _2\"></span>del <span class=\"_ _a\"></span>principio <span class=\"_ _2\"></span>contabile <span class=\"_ _a\"></span>\u201cIFRS9 <span class=\"_ _2\"></span>Strumenti <span class=\"_ _a\"></span>finanziari\u201d.<span class=\"_ _567\"> </span>La sottovoce \u201c4.1 controversie legali\u201d compr<span class=\"_ _2\"></span>ende gli accantonamenti costituiti per fronteggiare<span class=\"_ _567\"> </span>le previsioni di per<span class=\"_ _2\"></span>dita sulle cause passive, di cui 10.541 migliaia di euro a fronte di cause legali<span class=\"_ _567\"> </span>(12.917 migliaia di eur<span class=\"_ _2\"></span>o lo scorso fine <span class=\"_ _2\"></span>esercizio) e 1.395 <span class=\"_ _2\"></span>migliaia di euro a <span class=\"_ _2\"></span>fronte di r<span class=\"_ _2\"></span>evocatorie<span class=\"_ _567\"> </span>fallimentari (ex 1.474 migliaia di euro).<span class=\"_ _567\"> </span>La voce \u201c4.2 oneri per il personale\u201d comprende principalmente le passivit\u00e0:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws5c\">per il sistema premiante per 16.181 migliaia di eur<span class=\"_ _2\"></span>o (14.820 migliaia di euro al 31 dicembre<span class=\"_ _567\"> </span></span>2024);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws128\">premi aziendali e welfar<span class=\"_ _2\"></span>e 9.312 migliaia di euro (13.336 migliaia di euro al 31 dicembr<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></span>2024) che comprende lo stanziamento ef<span class=\"_ _2\"></span>fettuato nel 2024 per il piano esodazione rivolto<span class=\"_ _567\"> </span>ai dipendenti;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws1ee\">premi anzianit\u00e0 e ferie aggiuntive per 4.001 migliaia di eur<span class=\"_ _2\"></span>o (4.126 migliaia di euro al 31<span class=\"_ _567\"> </span></span>dicembre 2024).<span class=\"_ _567\"> </span><table class=\"s w436 h1f8\" id=\"_cbbf4dfd-b19b-47ff-a2c5-2bf84f907883\"><tr><td class=\"c n x304 y41e8 w437 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci/Componenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x12b8 y41e8 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x12b9 y41e8 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h28 y41e9 ff9 fs16 fc0 sc0 ls0 ws0\">1. Fondi per rischio di credito r<span class=\"_ _2\"></span>elativo a impegni </td><td class=\"c n x12ba y41ea w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.919<span class=\"_ _567\"> </span></div></td><td class=\"c n x12bb y41ea w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.531<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h2c y41eb ff10 fs16 fc0 sc0 ls0 ws0\">e garanzie finanziarie rilasciate<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x304 y41ec w438 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">2. Fondi su altri impegni e altre garanzie rilasciate<span class=\"_ _567\"> </span></div></td><td class=\"c n x12bc y41ed w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12bd y41ed w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4062 w439 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3. Fondi di quiescenza aziendali<span class=\"_ _567\"> </span></div></td><td class=\"c n x12be y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12bf y4062 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4063 w43a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4. Altri fondi per rischi ed oneri<span class=\"_ _567\"> </span></div></td><td class=\"c n x12c0 y4063 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">70.650<span class=\"_ _567\"> </span></div></td><td class=\"c n x12c1 y4063 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">79.758<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41ee w43b h1b3\"><div class=\"t m0 x2a1 h27 y3e50 ff10 fs16 fc0 sc0 ls0 ws0\">4.1 controversie legali e fiscali<span class=\"_ _567\"> </span></div></td><td class=\"c n x12c2 y41d5 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">11.936<span class=\"_ _567\"> </span></div></td><td class=\"c n x12c3 y41d5 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">12.469<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4065 w43c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.2 oneri per il personale<span class=\"_ _567\"> </span></div></td><td class=\"c n x12c4 y4065 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">31.167<span class=\"_ _567\"> </span></div></td><td class=\"c n x12c5 y4065 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">32.387<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4066 w2a4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.3 altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x12c6 y4066 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">27.547<span class=\"_ _567\"> </span></div></td><td class=\"c n x12c7 y4066 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">34.902<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w1e1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x12c8 y3de2 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">73.569<span class=\"_ _567\"> </span></div></td><td class=\"c n x12c9 y3de2 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">83.289<span class=\"_ _567\"> </span></div></td></tr></table>Con riferimento agli \u201cAltri fondi\u201d, nella voce \u201cB.1 Accantonamenti dell\u2019esercizio\u201d sono inclusi i<span class=\"_ _567\"> </span>principali seguenti stanziamenti: al fondo per il personale per 15.729 migliaia di euro; per altri<span class=\"_ _567\"> </span>rischi operativi per 3.937 migliaia di euro e per oneri a fr<span class=\"_ _2\"></span>onte di controversie legali e revocatorie<span class=\"_ _567\"> </span>fallimentari per 1.788 migliaia di euro.<span class=\"_ _567\"> </span>La voce \u201cC.1 Utilizzi nell\u2019esercizio\u201d rappr<span class=\"_ _2\"></span>esenta gli utilizzi diretti dei Fondi per rischi e oneri,<span class=\"_ _567\"> </span>effettuati a fronte di accordi e <span class=\"_ _b\"></span>transazioni perfezionate <span class=\"_ _b\"></span>nel periodo, <span class=\"_ _b\"></span>piuttosto che <span class=\"_ _b\"></span>al verificarsi<span class=\"_ _567\"> </span>delle condizioni previste per l\u2019er<span class=\"_ _2\"></span>ogazione di fondi al personale.<span class=\"_ _567\"> </span>In particolare gli utilizzi sono r<span class=\"_ _2\"></span>elativi principalmente a esborsi per controversie legali e revocatorie<span class=\"_ _567\"> </span>fallimentari per 2.568 migliaia di euro, per er<span class=\"_ _2\"></span>ogazioni relative al sistema premiante per 16.963<span class=\"_ _567\"> </span>migliaia di euro e ai rischi operativi per 4.693 migliaia di eur<span class=\"_ _2\"></span>o.<span class=\"_ _567\"> </span>La <span class=\"_ _1d\"></span>voce <span class=\"_ _24\"></span>\u201cC.2 <span class=\"_ _1d\"></span>V<span class=\"_ _2\"></span>ariazioni <span class=\"_ _24\"></span>dovute <span class=\"_ _1d\"></span>a <span class=\"_ _24\"></span>modifiche <span class=\"_ _1d\"></span>del <span class=\"_ _24\"></span>tasso <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>sconto\u201d <span class=\"_ _1d\"></span>registra <span class=\"_ _1d\"></span>l\u2019ammontare <span class=\"_ _1d\"></span>delle<span class=\"_ _567\"> </span>variazioni iscritte per effetto della modifica del saggio di inter<span class=\"_ _2\"></span>esse legale.<span class=\"_ _567\"> </span>10.3 Fondi per rischio di credito r<span class=\"_ _2\"></span>elativo a impegni e garanzie<span class=\"_ _567\"> </span>finanziarie rilasciate<span class=\"_ _567\"> </span>10.5  Fondi di quiescenza aziendali a benefici definiti<span class=\"_ _567\"> </span>La voce a fine esercizio non pr<span class=\"_ _2\"></span>esenta rimanenze.<span class=\"_ _567\"> </span>10.6 Fondi per rischi e oneri: altri fondi<span class=\"_ _567\"> </span>Il dettaglio della voce \u201cAltri fondi per rischi ed oneri\u201d \u00e8 stato fornito a commento della Sezione<span class=\"_ _567\"> </span>10.1.<span class=\"_ _567\"> </span><table class=\"s w447 h1fb\" id=\"_acda00ac-fa2c-4ab7-a054-78b7ea9ceaf7\"><tr><td></td><td></td><td></td><td class=\"t m0 x12f9 h27 y4200 ff6 fs16 fc0 sc0 ls0 ws0\">Fondi per rischio di credito r<span class=\"_ _2\"></span>elativo a impegni </td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x12fa h2c y4201 ffb fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">e garanzie finanziarie rilasciate<span class=\"_ _567\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x12fb h27 y4202 ff6 fs16 fc0 sc0 ls0 ws0\">Primo </td><td class=\"t m0 x12fc h27 y4202 ff6 fs16 fc0 sc0 ls0 ws0\">Secondo </td><td class=\"t m0 x12fd h27 y4202 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo </td><td class=\"t m0 x12fe h27 y4202 ff6 fs16 fc0 sc0 ls0 ws0\">Impaired </td><td class=\"t m0 x12ff h27 y4203 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></td></tr><tr><td></td><td class=\"t m0 x1300 h27 y4204 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x1301 h27 y4204 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x1302 h27 y4204 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x1303 h27 y4204 ff6 fs16 fc0 sc0 ls0 ws0\">acquisiti/e o </td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x1304 h27 y4205 ff6 fs16 fc0 sc0 ls0 ws0\">originati/e<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"c n x304 y41e2 w448 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Impegni a erogar<span class=\"_ _2\"></span>e fondi<span class=\"_ _567\"> </span></div></td><td class=\"c n x1305 y41e2 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">360<span class=\"_ _567\"> </span></div></td><td class=\"c n x1306 y41e2 w16c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">65<span class=\"_ _567\"> </span></div></td><td class=\"c n x1307 y41e2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1308 y41e2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1309 y41e2 wea h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">425<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h2c y4206 ff10 fs16 fc0 sc0 ls0 ws0\">Garanzie finanziarie </td><td class=\"c n x130a y4207 w16c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">99<span class=\"_ _567\"> </span></div></td><td class=\"c n x130b y4207 wea h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">568<span class=\"_ _567\"> </span></div></td><td class=\"c n x130c y4207 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.827<span class=\"_ _567\"> </span></div></td><td class=\"c n x130d y4207 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x130e y4207 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.494<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h28 y4208 ff9 fs16 fc0 sc0 ls0 ws0\">rilasciate </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y3de2 w1e1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x130f y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">459<span class=\"_ _567\"> </span></div></td><td class=\"c n x1310 y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">633<span class=\"_ _567\"> </span></div></td><td class=\"c n x1311 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.827<span class=\"_ _567\"> </span></div></td><td class=\"c n x1312 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1313 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.919<span class=\"_ _567\"> </span></div></td></tr></table><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsae9\">La voce \u201c4.3 altri\u201d comprende:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsaea\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">fondi atti a fronteggiar<span class=\"_ _2\"></span>e oneri per altri rischi operativi, tra cui:<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc2 sc0 ls0 ws0 gsaeb\">\u2022 <span class=\"_ _258\"> </span><span class=\"fc0 ws2f3\">7.420 migliaia di euro allo stanziamento effettuato per rischi operativi legati alla<span class=\"_ _567\"> </span></span><span class=\"fc0 ws2f3\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws93 gsaec\">situazione di particolare incertezza giuridica che \u00e8 emersa a seguito della sentenza della<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1d3 gsaed\">Corte Costituzionale che ha dichiarato l\u2019incostituzionalit\u00e0 di parte dell\u2019art. 11-octies,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsaee\">comma 2, del Decreto Sostegni bis;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc2 sc0 ls0 ws0 gsaef\">\u2022 <span class=\"_ _258\"> </span><span class=\"fc0 ws120\">4.963 migliaia di euro allo stanziamento sui futuri storni provvigionali (c.d. \u201crefund<span class=\"_ _567\"> </span></span><span class=\"fc0 ws120\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws145 gsaf0\">liability\u201d su commissioni riconosciute per il collocamento di polizze assicurative abbinate<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsb0 gsaf1\">al prodotto pr<span class=\"_ _2\"></span>estito personale- PPI) da riconoscere alle compagnie assicurative in caso<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsaf2\">di estinzione anticipata del contratto.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc2 sc0 ls0 ws0 gsaf3\">\u2022 <span class=\"_ _258\"> </span><span class=\"fc0 ws102\">296 migliaia di euro riferito allo stanziamento per rischi estinzione anticipate (Fondo<span class=\"_ _567\"> </span></span><span class=\"fc0 ws102\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsaf4\">delta tasso e Fondo provvigioni) dei finanziamenti ceduti pr<span class=\"_ _2\"></span>o-soluto;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsaf5\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">fondi <span class=\"_ _b\"></span>accantonati <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>fronte <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>incentivi <span class=\"_ _8\"></span>previsti contrattualmente <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>omotori <span class=\"_ _8\"></span>finanziari<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws14f gsaf6\">al maturare di determinate condizioni per 13.587 migliaia di eur<span class=\"_ _2\"></span>o (12.653 migliaia di euro<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsaf7\">al 31 dicembre 2024).<span class=\"_ _567\"> </span></div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gsaf8\">10.2 Fondi per rischi e oneri: variazioni annue<span class=\"_ _567\"> </span></div><div class=\"gsaf9\"><table class=\"s w441 h1fa\" id=\"_d123ed75-3293-42a4-9364-dbaf307c7d45\"><tr><td></td><td class=\"t m0 x12d3 h27 y41f2 ff6 fs16 fc0 sc0 ls0 ws0\">Fondi su altri impegni e altre </td><td class=\"t m0 x12d4 h27 y41f2 ff6 fs16 fc0 sc0 ls0 ws0\">Altri fondi per </td><td class=\"t m0 x12d5 h27 y41f2 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></td></tr><tr><td></td><td class=\"t m0 x12d6 h27 y41f3 ff6 fs16 fc0 sc0 ls0 ws0\">garanzie rilasciate<span class=\"_ _567\"> </span></td><td class=\"t m0 x12d4 h27 y41f3 ff6 fs16 fc0 sc0 ls0 ws0\">rischi ed oneri<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"c n x304 y41f4 w324 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A. Esistenze iniziali<span class=\"_ _567\"> </span></div></td><td class=\"c n x12d7 y41f5 w178 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12d8 y41f4 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">79.758<span class=\"_ _567\"> </span></div></td><td class=\"c n x12d9 y41f4 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">79.758<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41f6 w325 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. Aumenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x12da y41f6 w442 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12db y41f6 w443 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">34.048<span class=\"_ _567\"> </span></div></td><td class=\"c n x12dc y41f6 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">34.048<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y41f7 w432 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">B.1 Accantonamento dell'esercizio<span class=\"_ _567\"> </span></div></td><td class=\"c n x12dd y41f7 w444 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12de y41f7 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">26.332<span class=\"_ _567\"> </span></div></td><td class=\"c n x12df y41f7 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">26.332<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y4198 w445 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">B.2 V<span class=\"_ _2\"></span>ariazioni dovute al passare del tempo<span class=\"_ _567\"> </span></div></td><td class=\"c n x12e0 y4198 w444 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12e1 y4198 w195 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">153<span class=\"_ _567\"> </span></div></td><td class=\"c n x12e2 y4198 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">153<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x12e3 h2c y41f8 ff10 fs16 fc0 sc0 ls0 ws0\">B.3 V<span class=\"_ _2\"></span>ariazioni dovute a modifiche </td><td class=\"c n x12e4 y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12e5 y3fb0 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12e6 y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x12e3 h28 y41f9 ff9 fs16 fc0 sc0 ls0 ws0\">del tasso di sconto </td><td></td><td></td><td></td></tr><tr><td class=\"c n x548 y41fa w329 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">B.4 Altre variazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x12e7 y41fa w247 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12e8 y41fa w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">7.563<span class=\"_ _567\"> </span></div></td><td class=\"c n x12e9 y41fa w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">7.563<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41fb w32a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">C. Diminuzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x12ea y41fb w442 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12eb y41fb w443 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">43.156<span class=\"_ _567\"> </span></div></td><td class=\"c n x12ec y41fb w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">43.156<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y41fc w446 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.1 Utilizzo nell'esercizio<span class=\"_ _567\"> </span></div></td><td class=\"c n x12ed y41fc w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12ee y41fc wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">27.234<span class=\"_ _567\"> </span></div></td><td class=\"c n x12ef y41fc wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">27.234<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x12e3 h2c y41fd ff10 fs16 fc0 sc0 ls0 ws0\">C.2 V<span class=\"_ _2\"></span>ariazioni dovute a modifiche </td><td class=\"c n x12f0 y41e2 w247 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12f1 y41e2 w444 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12f2 y41e2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x12e3 h28 y41fe ff9 fs16 fc0 sc0 ls0 ws0\">del tasso di sconto </td><td></td><td></td><td></td></tr><tr><td class=\"c n x548 y41ff w35d h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.3 Altre variazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x12f3 y41ff w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12f4 y41ff wc8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">15.922<span class=\"_ _567\"> </span></div></td><td class=\"c n x12f5 y41ff wc8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">15.922<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w32f h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">D. Rimanenze finali<span class=\"_ _567\"> </span></div></td><td class=\"c n x12f6 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12f7 y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">70.650<span class=\"_ _567\"> </span></div></td><td class=\"c n x12f8 y3de2 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">70.650<span class=\"_ _567\"> </span></div></td></tr></table></div>1.5. RISCHI OPERA<span class=\"_ _3\"></span>TIVI<span class=\"_ _567\"> </span>Informazioni di natura qualitativa<span class=\"_ _567\"> </span>A. Aspetti generali, procedur<span class=\"_ _2\"></span>e di gestione e metodi di misurazione del rischio operativo<span class=\"_ _567\"> </span>Per rischio operativo, si intende il rischio di perdite derivanti dalla inadeguatezza o dalla<span class=\"_ _567\"> </span>disfunzione di processi, risorse umane e sistemi interni, oppur<span class=\"_ _2\"></span>e da eventi esogeni, ivi compreso<span class=\"_ _567\"> </span>il rischio giuridico (cfr<span class=\"_ _3\"></span>. regolamento UE 575/2013).<span class=\"_ _567\"> </span>Il Gruppo Banco Desio utilizza <span class=\"_ _b\"></span>la definizione di rischio <span class=\"_ _b\"></span>operativo sopra riportata all\u2019interno del<span class=\"_ _567\"> </span>modello di gestione dei Rischi Operativi approvato e formalizzato nella normativa aziendale.<span class=\"_ _567\"> </span>In <span class=\"_ _24\"></span>tale <span class=\"_ _1d\"></span>ambito <span class=\"_ _24\"> </span>\u00e8 <span class=\"_ _24\"> </span>stato <span class=\"_ _24\"> </span>definito <span class=\"_ _24\"> </span>uno <span class=\"_ _24\"></span>specifico <span class=\"_ _24\"></span>macropr<span class=\"_ _2\"></span>ocesso <span class=\"_ _24\"> </span>di <span class=\"_ _24\"> </span>gestione <span class=\"_ _24\"></span>dei <span class=\"_ _24\"></span>rischi <span class=\"_ _24\"></span>operativi<span class=\"_ _567\"> </span>(definito Framework di ORM) che si compone delle seguenti fasi:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Identificazione: <span class=\"_ _24\"> </span>rilevazione, <span class=\"_ _24\"> </span>raccolta <span class=\"_ _1\"> </span>e <span class=\"_ _24\"> </span>classificazione <span class=\"_ _24\"> </span>delle <span class=\"_ _1\"> </span>informazioni <span class=\"_ _24\"> </span>relative <span class=\"_ _24\"></span>ai <span class=\"_ _24\"> </span>rischi<span class=\"_ _567\"> </span></span>operativi;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws269\">V<span class=\"_ _a\"></span>alutazione: valutazione in termini economici dei rischi operat<span class=\"_ _b\"></span>ivi rilevati connessi<span class=\"_ _567\"> </span></span>all\u2019operativit\u00e0 aziendale;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Monitoraggio <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>reporting: <span class=\"_ _9\"> </span>raccolta <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>organizzazione <span class=\"_ _1\"> </span>strutturata <span class=\"_ _9\"> </span>dei <span class=\"_ _38\"> </span>risultati <span class=\"_ _9\"> </span>al <span class=\"_ _9\"> </span>fine <span class=\"_ _9\"> </span>di<span class=\"_ _567\"> </span></span>monitorare l\u2019evoluzione dell\u2019esposizione al rischio operativo;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Determinazione <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>requisito <span class=\"_ _3\"></span>patrimoniale: <span class=\"_ _a\"></span>che <span class=\"_ _2\"></span>include <span class=\"_ _3\"></span>tut<span class=\"_ _b\"></span>te <span class=\"_ _a\"></span>quelle <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>portano <span class=\"_ _a\"></span>alla<span class=\"_ _567\"> </span></span>determinazione del requisito patrimoniale allocato su tale rischio;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Mitigazione e controllo: trasferimento del rischio e miglioramento dei pr<span class=\"_ _2\"></span>ocessi aziendali.<span class=\"_ _567\"> </span></span>A supporto del modello di gestione dei rischi operativi sono stati formalizzati i seguenti processi<span class=\"_ _567\"> </span>operativi:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws31d\">Loss Data Collection \u2013 processo strutturato per la raccolta delle per<span class=\"_ _2\"></span>dite operative<span class=\"_ _567\"> </span></span>manifestate all\u2019interno del Gruppo;<span class=\"_ _567\"> </span><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1f6 gs581\">intendersi come documento di pi\u00f9 alto livello, posto all\u2019interno di un modello di norme di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws52 gs582\">sicurezza pi\u00f9 dettagliato, che viene sottoposto dall\u2019Amministrator<span class=\"_ _2\"></span>e Delegato all\u2019approvazione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd9 gs583\">del Consiglio di Amministrazione di Capogruppo (previo par<span class=\"_ _2\"></span>ere del Comitato Controllo Rischi e<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs584\">del <span class=\"_ _a\"></span>Collegio <span class=\"_ _2\"></span>Sindacale <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>quanto <span class=\"_ _2\"></span>attiene <span class=\"_ _a\"></span>al <span class=\"_ _2\"></span>sistema <span class=\"_ _a\"></span>dei <span class=\"_ _2\"></span>controlli <span class=\"_ _3\"></span>interni <span class=\"_ _2\"></span>e <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>gestione <span class=\"_ _a\"></span>dei <span class=\"_ _2\"></span>rischi).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsa4 gs585\">La gestione, il controllo e la misurazione dei rischi informatici e di sicur<span class=\"_ _2\"></span>ezza, ivi incluso il rischio<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15d gs586\">cyber<span class=\"_ _3\"></span>, \u00e8 incardinata nel pi\u00f9 ampio sistema dei controlli interni e di gestione dei rischi adottato<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs587\">dal Gruppo Banco Desio.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws162 gs588\">Con riferimento ai principali presidi operativi ed or<span class=\"_ _2\"></span>ganizzativi attualmente in essere per garantire<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws18 gs309\">la sicurezza e la pr<span class=\"_ _2\"></span>otezione dei dati si rappresenta che la Capogruppo Banco Desio \u00e8 dotata di:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs49b\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">un pr<span class=\"_ _2\"></span>ocesso di <span class=\"_ _2\"></span>ICT Risk <span class=\"_ _2\"></span>Assessment volto <span class=\"_ _2\"></span>ad identificar<span class=\"_ _2\"></span>e e <span class=\"_ _2\"></span>misurare <span class=\"_ _2\"></span>l\u2019esposizione al <span class=\"_ _2\"></span>rischio<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf6 gs49c\">informatico e di sicurezza. T<span class=\"_ _7d\"></span>ale processo \u00e8 inclusivo della valutazione dei rischi derivanti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs49d\">dal sistema informativo della Capogruppo acquisito in full-outsourcing da Cedacri S.p.a.;<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsc86\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsac\">un sistema di key risk indicators atti a monitorare nel continuo l\u2019esposizione alle principali<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wsac\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws200 gs4a0\">minacce informatiche in tema di sicurezza dei dati, tra cui: eventi che implichino la<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws141 gs4a1\">violazione delle norme e delle prassi aziendali in materia di sicurezza delle informazioni (i.e.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws128 gs4a2\">frodi informatiche, attacchi attraverso internet e malfunzionamenti e disservizi), tentativi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws102 gs4a3\">fraudolenti aventi ad oggetto i canali di virtual banking e fenomeni malware potenziali<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs4a4\">rilevati sui vettori e-mail o web;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsc87\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsc3\">un processo di valutazione delle terze parti e dei pr<span class=\"_ _2\"></span>esidi organizzativi e tecnologici che<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wsc3\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs58b\">queste ultime pongono <span class=\"_ _2\"></span>in essere <span class=\"_ _2\"></span>per garantire, tra <span class=\"_ _2\"></span>gli altri aspetti, la <span class=\"_ _2\"></span>sicurezza informatica<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws29 gs4a7\">e la continuit\u00e0 operativa nell\u2019ambito dei servizi erogati sia in fase di contrattualizzazione,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs4a8\">sia durante l\u2019intero ciclo di vita del rapporto;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs4a9\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wscf\">un processo di DPIA (Data Pr<span class=\"_ _2\"></span>otection Impact Assessment), volto a valutare la necessit\u00e0 e la<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wscf\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws9a gs4aa\">proporzionalit\u00e0 dei trattamenti privacy<span class=\"_ _3\"></span>, valutare e gestire gli eventuali rischi per i diritti e le<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws161 gs4ab\">libert\u00e0 dei soggetti interessati, stabilir<span class=\"_ _2\"></span>e la necessit\u00e0 di implementare misure di mitigazione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs58c\">a <span class=\"_ _8\"></span>fronte <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>eventuali <span class=\"_ _8\"></span>carenze <span class=\"_ _8\"></span>riscontrate <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>merito <span class=\"_ _1d\"></span>all\u2019esistenza <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>all\u2019efficacia <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>adeguati<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs58d\">presidi fisici, or<span class=\"_ _2\"></span>ganizzativi e tecnologici;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs1097\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws101\">formazione interna relativamente alla normativa in tema di sicur<span class=\"_ _2\"></span>ezza informativa, data<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws101\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1098\">protection <span class=\"_ _1d\"></span>ed <span class=\"_ _24\"> </span>alle <span class=\"_ _24\"> </span>modalit\u00e0 <span class=\"_ _1\"> </span>di <span class=\"_ _24\"></span>trattamento <span class=\"_ _24\"></span>e <span class=\"_ _24\"></span>protezione <span class=\"_ _1d\"></span>dei <span class=\"_ _1\"> </span>dati, <span class=\"_ _24\"></span>nonch\u00e9 <span class=\"_ _24\"></span>su <span class=\"_ _24\"></span>specifiche<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1099\">tematiche cyber quali a titolo di esempio il phishing, il vishing e <span class=\"_ _b\"></span>in generale le tecniche di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs6df\">frode informatica;<span class=\"_ _567\"> </span></div>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws10a\">Risk Self Assessment \u2013 processo strutturato per la valutazione dei rischi operativi potenziali<span class=\"_ _567\"> </span></span>finalizzato <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>avere <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>visione <span class=\"_ _2\"></span>complessiva <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>eventi di <span class=\"_ _a\"></span>rischio operativo <span class=\"_ _a\"></span>rappresentata<span class=\"_ _567\"> </span>per macro-pr<span class=\"_ _2\"></span>ocesso aziendale;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Determinazione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>requisito <span class=\"_ _2\"></span>patrimoniale <span class=\"_ _2\"></span>TSA <span class=\"_ _2\"></span>\u2013 <span class=\"_ _2\"></span>il Gruppo <span class=\"_ _a\"></span>calcola il <span class=\"_ _a\"></span>requisito <span class=\"_ _2\"></span>patrimoniale<span class=\"_ _567\"> </span></span>\u00e8  calcolato <span class=\"_ _9\"> </span>con  metodo <span class=\"_ _9\"> </span>denominato  \u201cT<span class=\"_ _3\"></span>raditional  Standar<span class=\"_ _2\"></span>dised  Appr<span class=\"_ _2\"></span>oach\u201d,  al <span class=\"_ _9\"> </span>fine  di<span class=\"_ _567\"> </span>adempiere <span class=\"_ _b\"></span>ai <span class=\"_ _b\"></span>requisiti <span class=\"_ _b\"></span>normativi <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>materia, <span class=\"_ _8\"></span>si <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _8\"></span>dotato <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>uno <span class=\"_ _b\"></span>strumento <span class=\"_ _8\"></span>informatico <span class=\"_ _b\"></span>per<span class=\"_ _567\"> </span>la <span class=\"_ _1d\"></span>definizione <span class=\"_ _24\"></span>del <span class=\"_ _1d\"></span>requisito <span class=\"_ _1d\"></span>patrimoniale <span class=\"_ _24\"></span>secondo <span class=\"_ _1d\"></span>Standardised <span class=\"_ _1d\"></span>Meauserment <span class=\"_ _1d\"></span>Approach<span class=\"_ _567\"> </span>(\u201cSMA\u201d) e ha formalizzato, nella normativa interna uno specifico processo.<span class=\"_ _567\"> </span>La <span class=\"_ _1d\"></span>funzione <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>Risk <span class=\"_ _24\"></span>Management, <span class=\"_ _1d\"></span>nell\u2019ambito <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>quanto <span class=\"_ _24\"></span>definito <span class=\"_ _1d\"></span>nella <span class=\"_ _24\"></span>normativa <span class=\"_ _1d\"></span>interna, <span class=\"_ _24\"></span>ha<span class=\"_ _567\"> </span>strutturato un\u2019attivit\u00e0 di monitoraggio e reporting in tema rischi operativi integrandola con i<span class=\"_ _567\"> </span>dettami della normativa di <span class=\"_ _b\"></span>vigilanza in merito a <span class=\"_ _b\"></span>quanto previsto in tema di Coordinamento tra<span class=\"_ _567\"> </span>le funzioni di controllo. Relativamente agli eventi pr<span class=\"_ _2\"></span>egiudizievoli raccolti nel Database delle<span class=\"_ _567\"> </span>Perdite Operative Aziendale (DBPOA), \u00e8 stato implementato un sistema di r<span class=\"_ _2\"></span>eporting in grado<span class=\"_ _567\"> </span>di fornire tutte le informazioni riguar<span class=\"_ _2\"></span>danti gli eventi medesimi: numero eventi, ammontare<span class=\"_ _567\"> </span>perdite lor<span class=\"_ _2\"></span>de ed eventuali recuperi. T<span class=\"_ _7d\"></span>ale reportistica \u00e8 stata integrata anche con le risultanze<span class=\"_ _567\"> </span>del processo di Risk Self Assessment e di ulteriori KRI che monitorano nel tempo l\u2019ef<span class=\"_ _2\"></span>fettiva<span class=\"_ _567\"> </span>esposizione al rischio operativo di gruppo.<span class=\"_ _567\"> </span>In linea <span class=\"_ _b\"></span>con quanto <span class=\"_ _b\"></span>previsto dalla <span class=\"_ _b\"></span>normativa di <span class=\"_ _b\"></span>riferimento i <span class=\"_ _b\"></span>risultati <span class=\"_ _b\"></span>del processo di <span class=\"_ _b\"></span>Loss Data<span class=\"_ _567\"> </span>Collection sono comunicati tramite flusso COREP a Banca d\u2019Italia.<span class=\"_ _567\"> </span>In tema di gestione <span class=\"_ _b\"></span>e monitoraggio del <span class=\"_ _b\"></span>rischio di Outsourcing \u00e8 stata <span class=\"_ _b\"></span>definita e implementata<span class=\"_ _567\"> </span>una metodologia di valutazione del rischio connesso alle terze parti, aggiornata in linea con le<span class=\"_ _567\"> </span>evoluzioni normative in materia.<span class=\"_ _567\"> </span>La sicurezza informatica e la pr<span class=\"_ _2\"></span>otezione dei dati rappresentano priorit\u00e0 del Gruppo, che<span class=\"_ _567\"> </span>attribuisce importanza centrale alle strategie di gestione dei rischi adottando nel continuo<span class=\"_ _567\"> </span>misure conformi alle disposizioni vigenti in materia di privacy<span class=\"_ _3\"></span>, alle normative di sicurezza ed ai<span class=\"_ _567\"> </span>principali standard di settor<span class=\"_ _2\"></span>e con l\u2019obiettivo di garantire la protezione dei sistemi informativi da<span class=\"_ _567\"> </span>eventi che possano avere impatti negativi sul Gruppo e sui diritti degli inter<span class=\"_ _2\"></span>essati.<span class=\"_ _567\"> </span>A <span class=\"_ _2\"></span>conferma <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>ci\u00f2, <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>corso <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>2025 <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>provveduto <span class=\"_ _a\"></span>a un <span class=\"_ _a\"></span>aggiornamento <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>Policy<span class=\"_ _567\"> </span>sulla Sicurezza Informatica volto a r<span class=\"_ _2\"></span>ecepire l\u2019evoluzione del contesto normativo e legislativo in<span class=\"_ _567\"> </span>materia di sicurezza delle informazioni.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>ale <span class=\"_ _9\"> </span>Policy<span class=\"_ _2\"></span>, <span class=\"_ _9\"> </span>che  identifica <span class=\"_ _9\"> </span>il <span class=\"_ _9\"> </span>Responsabile  dell\u2019Ar<span class=\"_ _2\"></span>ea  Sicur<span class=\"_ _2\"></span>ezza <span class=\"_ _38\"> </span>e <span class=\"_ _9\"> </span>Business  Continuity <span class=\"_ _9\"> </span>come<span class=\"_ _567\"> </span>responsabile <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>sicurezza <span class=\"_ _2\"></span>informatica, <span class=\"_ _2\"></span>e l\u2019Uf<span class=\"_ _2\"></span>ficio Sicur<span class=\"_ _2\"></span>ezza Cyber <span class=\"_ _a\"></span>e Business <span class=\"_ _2\"></span>Continuity <span class=\"_ _2\"></span>come<span class=\"_ _567\"> </span>coordinator<span class=\"_ _2\"></span>e <span class=\"_ _b\"></span>delle <span class=\"_ _8\"></span>iniziative <span class=\"_ _b\"></span>volte <span class=\"_ _b\"></span>all\u2019identificazione <span class=\"_ _8\"></span>dei <span class=\"_ _b\"></span>rischi <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>prevenzione degli <span class=\"_ _8\"></span>stessi, <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _b\"></span>da<span class=\"_ _567\"> </span><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs10a2\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">rivisto <span class=\"_ _3\"></span>le <span class=\"_ _a\"></span>policy <span class=\"_ _a\"></span>rule <span class=\"_ _a\"></span>presenti <span class=\"_ _3\"></span>nei <span class=\"_ _3\"></span>sistemi <span class=\"_ _a\"></span>firewall <span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>i <span class=\"_ _a\"></span>controlli <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>Office <span class=\"_ _3\"></span>365 <span class=\"_ _a\"></span>mediante <span class=\"_ _3\"></span>strumenti<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs10a3\">di analisi avanzati;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs10a4\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws9e\">sviluppato ulteriori sinergie con il SOC (Security Operation Center) con adozione di nuovi<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws9e\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs10a5\">sistemi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>controllo <span class=\"_ _b\"></span>basati <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>motori <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>Artificial <span class=\"_ _8\"></span>Intelligence <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>attivazione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>sistemi <span class=\"_ _8\"></span>in<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws161 gs10a6\">cloud per la protezione degli utenti in mobilit\u00e0 e la navigazione Internet. Contestualmente<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws29 gs50b\">potenziata la piattaforma SIEM (Security Information and Event Management) in sinergia<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs10a7\">con la piattaforma utilizzata dal SOC;  </div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs10a8\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">rivisto le politiche <span class=\"_ _b\"></span>di antispam <span class=\"_ _b\"></span>mediante l\u2019attivazione <span class=\"_ _b\"></span>delle configurazioni di <span class=\"_ _b\"></span>dominio ed <span class=\"_ _b\"></span>il<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs10a9\">loro monitoraggio (attivit\u00e0 di contr<span class=\"_ _2\"></span>ollo periodica);<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs10aa\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws16\">rafforzato il pr<span class=\"_ _2\"></span>ogramma formativo per tutti gli utenti interni della Capogruppo in tema di<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws16\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws113 gs10ab\">cyber security comprendendo gli ambiti pr<span class=\"_ _2\"></span>evisti dalla normativa di riferimento (DORA e<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs10ac\">NIS2);<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs10ad\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws31e\">rafforzato l\u2019impianto normativo in materia di sicur<span class=\"_ _2\"></span>ezza con la redazione di un set<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws31e\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws31d gs10ae\">documentale ispirato alle best practices internazionali in materia di Sicurezza delle<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1b4 gs10af\">Informazioni (ISO27001) e in ottica di adeguamento al Regolamento Digital Operational<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs10b0\">Resilience Act (DORA);<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs10b1\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">potenziate <span class=\"_ _a\"></span>le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>vulnerability <span class=\"_ _2\"></span>management <span class=\"_ _a\"></span>con <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>definizione <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>processi <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>gestione<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws160 gs10b2\">e valutazione delle vulnerabilit\u00e0 dei sistemi informativi integrati nella piattaforma di governo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs10b3\">della sicurezza;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs10b4\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws9\">rivisto i processi di Fraud Management in ottica di raccolta delle evidenze delle operazioni<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws9\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws13 gs10b5\">di online banking e relativa r<span class=\"_ _2\"></span>eportistica per le funzioni Legali e di controllo concludendo il<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws17e gs10b6\">progetto di integrazione della soluzione informatica di transaction monitoring attualmente<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs10b7\">monitorata da un servizio dedicato di fraud detection;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs10b8\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws11a\">continuo rafforzamento del sistema di GRC in grado di governar<span class=\"_ _2\"></span>e, monitorare e rendicontar<span class=\"_ _2\"></span>e,<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws11a\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws150 gs10b9\">anche secondo le stringenti normative cogenti, il processo di event management e incident<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs10ba\">management <span class=\"_ _a\"></span>nel <span class=\"_ _2\"></span>suo <span class=\"_ _2\"></span>complesso, <span class=\"_ _2\"></span>dalla <span class=\"_ _a\"></span>prima <span class=\"_ _2\"></span>segnalazione <span class=\"_ _2\"></span>fino <span class=\"_ _a\"></span>a <span class=\"_ _2\"></span>quella <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>potenziale <span class=\"_ _a\"></span>grave<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs10bb\">incidente informatico alle autorit\u00e0 competenti.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs10bd\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws4\">procedur<span class=\"_ _2\"></span>e antifrode in progr<span class=\"_ _2\"></span>essivo potenziamento rispetto alle dinamiche evolutive delle<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws4\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs10be\">tecniche di attacco informatico;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs10bf\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">procedur<span class=\"_ _2\"></span>e di gestione degli incidenti di sicurezza;<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs10c0\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">procedur<span class=\"_ _2\"></span>e di gestione dei change applicativi ed infrastrutturali;<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs10c1\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsfe\">sistemi di alerting da minacce anche attraverso il ricorso a servizi SOC (Security Operation<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wsfe\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs10c2\">Center) da parte di operatori specializzati;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs10c3\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws17\">un servizio di monitoraggio giornaliero delle performance di sicur<span class=\"_ _2\"></span>ezza ICT mediante un<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws17\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws234 gs10c4\">sistema di rating (valutazione esterna da parte di operatore specializzato ampiamente<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs10c5\">diffuso a livello mondiale);<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs10c6\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wscb\">sistemi evoluti di gestione di accesso alle reti della Capogruppo da parte di device mobili<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wscb\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws95 gs10c7\">sia per attivit\u00e0 di lavoro r<span class=\"_ _2\"></span>emoto (smartworking) che per necessit\u00e0 operative di accesso in<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs10c8\">mobilit\u00e0.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsa0 gs10c9\">Con riferimento alle principali linee evolutive previste si segnala che la Capogruppo si \u00e8<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws120 gsc48\">adoperata per l\u2019irrobustimento dei pr<span class=\"_ _2\"></span>esidi di primo livello in ambito sicurezza informatica<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsfd gs430\">mediante lo sviluppo di un sistema di KRI (Key Risk Indicators) in grado di monitorare in maniera<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsef gs431\">continuativa, tra gli altri, i seguenti ambiti: posizionamento del Gruppo in ambito cyber security<span class=\"_ _a\"></span>,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs432\">efficacia <span class=\"_ _a\"></span>dei <span class=\"_ _2\"></span>sistemi <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>rilevazione <span class=\"_ _2\"></span>antifrode, <span class=\"_ _a\"></span>esposizione <span class=\"_ _2\"></span>alle <span class=\"_ _2\"></span>vulnerabilit\u00e0, <span class=\"_ _2\"></span>gestione <span class=\"_ _a\"></span>dei <span class=\"_ _2\"></span>processi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs10ca\">di IT service management (incident management, change management, etc.).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsbe gs435\">Il presidio interno sul principale outsour<span class=\"_ _2\"></span>cer informatico e per gli altri fornitori essenziali e/o critici<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc4a\">\u00e8 <span class=\"_ _b\"></span>garantito <span class=\"_ _b\"></span>da <span class=\"_ _b\"></span>uno <span class=\"_ _b\"></span>specifico <span class=\"_ _b\"></span>cruscotto <span class=\"_ _8\"></span>di monitoraggio <span class=\"_ _b\"></span>che <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>oduce <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>valutazione <span class=\"_ _8\"></span>sintetica<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws17c gsc4b\">e indipendente sull\u2019adeguatezza del servizio erogato del fornitor<span class=\"_ _2\"></span>e stesso. T<span class=\"_ _3\"></span>ale cruscotto \u00e8 a<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsc4c\">disposizione delle funzioni di linea e delle funzioni di controllo.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff5 fs3 fc0 sc0 ls0 ws0 gsc4e\">Gestione Sicurezza Logica<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsc0 gs10cb\">In risposta alle esigenze sempre cr<span class=\"_ _2\"></span>escenti di accesso ai sistemi e alla contemporanea attenzione,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsc50\">anche del Regolatore, in materia di contr<span class=\"_ _2\"></span>olli, il Gruppo ha:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs10cc\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws18f\">rafforzato le misur<span class=\"_ _2\"></span>e di sicurezza contro gli attacchi cyber in coer<span class=\"_ _2\"></span>enza con le iniziative<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws18f\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs10cd\">definite <span class=\"_ _b\"></span>nello <span class=\"_ _b\"></span>specifico <span class=\"_ _8\"></span>Piano <span class=\"_ _b\"></span>Investimenti <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>Sicur<span class=\"_ _2\"></span>ezza <span class=\"_ _b\"></span>Informat<span class=\"_ _b\"></span>ica <span class=\"_ _b\"></span>approvato <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>condiviso<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs10ce\">con i vertici aziendali;<span class=\"_ _567\"> </span></div><span class=\"_ gs1df\"> </span>Di seguito sono descritte le principali controversie, con petitum superior<span class=\"_ _2\"></span>e ad un milione di euro,<span class=\"_ _567\"> </span>in essere alla data di riferimento:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws14c\">Petitum di Euro 42,0 milioni. Il cr<span class=\"_ _2\"></span>edito del Banco Desio, ceduto ad altra societ\u00e0 nel dicembre<span class=\"_ _567\"> </span></span>2017, \u00e8 stato ammesso al passivo del fallimento per complessivi Euro 1.125.000 collocati,<span class=\"_ _567\"> </span>come da domanda, nella classe dei privilegiati ipotecari. In data 28 maggio 2020 era<span class=\"_ _567\"> </span>pervenuta, dalla Curatela <span class=\"_ _2\"></span>Fallimentare, lettera di dif<span class=\"_ _2\"></span>fida con la quale <span class=\"_ _2\"></span>si formulava richiesta<span class=\"_ _567\"> </span>di <span class=\"_ _8\"></span>risarcimento, <span class=\"_ _8\"></span>quantificando <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>danno <span class=\"_ _8\"></span>nel<span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>misura <span class=\"_ _8\"></span>ora <span class=\"_ _8\"></span>reclamata. <span class=\"_ _8\"></span>Identica <span class=\"_ _8\"></span>iniziativa <span class=\"_ _1d\"></span>era<span class=\"_ _567\"> </span>stata <span class=\"_ _8\"></span>assunta <span class=\"_ _b\"></span>anche <span class=\"_ _8\"></span>nei <span class=\"_ _8\"></span>confr<span class=\"_ _2\"></span>onti <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>altre <span class=\"_ _b\"></span>banche <span class=\"_ _8\"></span>gi\u00e0 <span class=\"_ _b\"></span>affidanti. <span class=\"_ _8\"></span>Nella <span class=\"_ _b\"></span>comunicazione <span class=\"_ _8\"></span>si<span class=\"_ _567\"> </span>sosteneva che Banco Desio, pur consapevole dello stato di insolvenza in cui versava la<span class=\"_ _567\"> </span>societ\u00e0 <span class=\"_ _2\"></span>fallita, avrebbe <span class=\"_ _2\"></span>proseguito <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>rapporto fiduciario <span class=\"_ _2\"></span>in esser<span class=\"_ _2\"></span>e e <span class=\"_ _2\"></span>deliberata l\u2019er<span class=\"_ _2\"></span>ogazione<span class=\"_ _567\"> </span>di nuovo credito (in parte destinato al ripianamento di pr<span class=\"_ _2\"></span>ecedenti sospesi). \u00c8 stato<span class=\"_ _567\"> </span>immediatamente conferito incarico ad un legale esterno per dare riscontr<span class=\"_ _2\"></span>o al Curatore con<span class=\"_ _567\"> </span>sollecito <span class=\"_ _2\"></span>quanto <span class=\"_ _a\"></span>fermo diniego <span class=\"_ _a\"></span>ad <span class=\"_ _2\"></span>ogni <span class=\"_ _2\"></span>pretesa. <span class=\"_ _a\"></span>Successivamente <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>diffida <span class=\"_ _a\"></span>del <span class=\"_ _2\"></span>fallimento<span class=\"_ _567\"> </span>di <span class=\"_ _1d\"></span>cui <span class=\"_ _24\"> </span>sopra, <span class=\"_ _24\"> </span>\u00e8 <span class=\"_ _24\"></span>pervenuto <span class=\"_ _24\"></span>il <span class=\"_ _1d\"></span>formale <span class=\"_ _24\"> </span>atto <span class=\"_ _24\"> </span>di <span class=\"_ _24\"></span>citazione <span class=\"_ _24\"></span>notificato <span class=\"_ _1d\"></span>al <span class=\"_ _24\"> </span>Banco <span class=\"_ _24\"></span>ed <span class=\"_ _24\"></span>agli <span class=\"_ _1d\"></span>Istitut<span class=\"_ _b\"></span>i<span class=\"_ _567\"> </span>di Credito coinvolti, per il 31 gennaio 2022 avanti il T<span class=\"_ _3\"></span>ribunale di Roma. La richiesta di<span class=\"_ _567\"> </span>risarcimento e la somma sono riconfermate come anche le motivazioni poste a fondamento<span class=\"_ _567\"> </span>della domanda giudiziale. Il CTP del Banco ha svolto una consulenza tecnica preliminar<span class=\"_ _2\"></span>e ove<span class=\"_ _567\"> </span>precisa che deve (anche) escludersi l\u2019imputabilit\u00e0 al Banco del danno come determinato<span class=\"_ _567\"> </span>dal ricorrente. All\u2019udienza del 31 ottobr<span class=\"_ _2\"></span>e 2022 la Curatela Fallimentare ha insistito per<span class=\"_ _567\"> </span>la CTU e l\u2019ordine di esibizione dei fascicoli r<span class=\"_ _2\"></span>elativi alle istruttorie compiute dagli istituti<span class=\"_ _567\"> </span>coinvolti <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>l\u2019erogazione <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>finanziamenti; <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>Banche <span class=\"_ _8\"></span>convenute, tra <span class=\"_ _b\"></span>cui <span class=\"_ _8\"></span>Banco Desio, <span class=\"_ _8\"></span>si<span class=\"_ _567\"> </span>sono <span class=\"_ _8\"></span>opposte <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>quanto <span class=\"_ _1d\"></span>strumentale <span class=\"_ _8\"></span>ed <span class=\"_ _1d\"></span>irrilevante <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>luce <span class=\"_ _1d\"></span>delle <span class=\"_ _8\"></span>evidenze <span class=\"_ _1d\"></span>documentali<span class=\"_ _567\"> </span>gi\u00e0 depositate. Il Giudice all\u2019udienza per la discussione dei mezzi istruttori ha disposto<span class=\"_ _567\"> </span>CTU <span class=\"_ _8\"></span>chiamata <span class=\"_ _8\"></span>per <span class=\"_ _1d\"></span>il <span class=\"_ _8\"></span>giuramento <span class=\"_ _8\"></span>alla <span class=\"_ _1d\"></span>data <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>10 <span class=\"_ _1d\"></span>febbraio <span class=\"_ _8\"></span>2025; <span class=\"_ _8\"></span>gl<span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>istituti <span class=\"_ _8\"></span>hanno <span class=\"_ _1d\"></span>quindi<span class=\"_ _567\"> </span>depositando i documenti contabili utili all\u2019istruttoria. Nel corso delle operazioni peritali il<span class=\"_ _567\"> </span>CTU ha proposto alle parti l\u2019esperimento di un tentativo di conciliazione. Le parti stanno<span class=\"_ _567\"> </span>dialogando allo scopo <span class=\"_ _2\"></span>di pervenire <span class=\"_ _2\"></span>ad un accor<span class=\"_ _2\"></span>do transattivo, mentr<span class=\"_ _2\"></span>e l\u2019udienza fissata per<span class=\"_ _567\"> </span>l\u2019esame della CTU \u00e8 prevista il 2 marzo 2026;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Petitum <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>Eur<span class=\"_ _2\"></span>o <span class=\"_ _8\"></span>7,3 <span class=\"_ _8\"></span>milioni. <span class=\"_ _8\"></span>La <span class=\"_ _8\"></span>Curatela, <span class=\"_ _b\"></span>con <span class=\"_ _8\"></span>citazione <span class=\"_ _8\"></span>notificata <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>2013, <span class=\"_ _8\"></span>ha <span class=\"_ _b\"></span>convenuto<span class=\"_ _567\"> </span></span>avanti al T<span class=\"_ _3\"></span>ribunale di Perugia l\u2019incorporata Banca Popolare di Spoleto unitamente a Banca<table class=\"s w7d8 h260\" id=\"_05b50a10-cb49-4909-abf3-2cdf34e33c19\"><tr><td></td><td class=\"c n x2994 y46b6 w7d9 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Numero<span class=\"_ _567\"> </span></div></td><td class=\"c n x2995 y46b6 w7da h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Petitum<span class=\"_ _567\"> </span></div></td><td class=\"c n x2996 y46b6 w7db h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Fondi stanziati<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41a5 w7dc h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Cause per revocatorie<span class=\"_ _567\"> </span></div></td><td class=\"c n x2997 y41a5 w222 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6<span class=\"_ _567\"> </span></div></td><td class=\"c n x2998 y41a5 w7dd h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">\u20ac 8,4 mln<span class=\"_ _567\"> </span></div></td><td class=\"c n x2999 y41a5 w7dd h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">\u20ac 1,4 mln<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w7de h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Altre cause<span class=\"_ _567\"> </span></div></td><td class=\"c n x299a y3de2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.986<span class=\"_ _567\"> </span></div></td><td class=\"c n x299b y3de2 w7df h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">\u20ac 77,6 mln<span class=\"_ _567\"> </span></div></td><td class=\"c n x299c y3de2 w7e0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">\u20ac 11,7 mln<span class=\"_ _567\"> </span></div></td></tr></table>Business Continuity Management<span class=\"_ _567\"> </span>In particolare, il business continuity management ha assicurato la continuit\u00e0 operativa dei<span class=\"_ _567\"> </span>processi critici e sistemici mediante l\u2019individuazione di risorse di business continuity e la<span class=\"_ _567\"> </span>possibilit\u00e0 di operare in Smart working, fornendo a tutto il personale individuato dispositivi<span class=\"_ _567\"> </span>laptop e smartphone. I nuovi standard implementati all\u2019interno della Business Impact Analysis<span class=\"_ _567\"> </span>(BIA) e le analisi di rischio inerente (RIA) hanno portato ad una metodologia pi\u00f9 accurata e di<span class=\"_ _567\"> </span>dettaglio nell\u2019analisi della resilienza in ottica business continuity<span class=\"_ _a\"></span>. Sono stati inoltre svolti test a<span class=\"_ _567\"> </span>garanzia della correttezza delle pr<span class=\"_ _2\"></span>ocedure nei seguenti ambiti: sistemi informativi interni (inclusa<span class=\"_ _567\"> </span>la connettivit\u00e0), sistemi esterni (i.e. IT outsourcer Cedacri S.p.A.) dove sono stati eseguiti sia<span class=\"_ _567\"> </span>il test \u201cin bolla\u201d (effettuato in un ambiente isolato senza inter<span class=\"_ _2\"></span>dipendenze tra sistemi e canali)<span class=\"_ _567\"> </span>sia <span class=\"_ _24\"></span>il <span class=\"_ _24\"></span>test <span class=\"_ _24\"></span>dei <span class=\"_ _24\"></span>canali <span class=\"_ _24\"> </span>digitali, <span class=\"_ _24\"> </span>mercati <span class=\"_ _24\"></span>finanziari <span class=\"_ _24\"></span>e <span class=\"_ _24\"></span>sistemi <span class=\"_ _24\"></span>di <span class=\"_ _24\"></span>erogazione <span class=\"_ _1d\"></span>dell\u2019energia <span class=\"_ _24\"> </span>elettrica.<span class=\"_ _567\"> </span>In relazione alla conclusione dell\u2019attivit\u00e0 di adeguamento al Regolamento DORA, anche in<span class=\"_ _567\"> </span>coerenza <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>quanto <span class=\"_ _2\"></span>richiesto dalla <span class=\"_ _2\"></span>normativa <span class=\"_ _2\"></span>BRRD (Bank <span class=\"_ _a\"></span>Recovery and <span class=\"_ _2\"></span>Resolution <span class=\"_ _2\"></span>Directive),<span class=\"_ _567\"> </span>\u00e8 stata implementata una nuova modalit\u00e0 di gestione della BIA (Business Impact Analysis)<span class=\"_ _567\"> </span>definendo <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>razionali <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>l\u2019individuazione <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>perimetro <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>analisi <span class=\"_ _b\"></span>nonch\u00e9 <span class=\"_ _8\"></span>di classificazione <span class=\"_ _8\"></span>dei<span class=\"_ _567\"> </span>processi critici.<span class=\"_ _567\"> </span>Rischio relativo alle r<span class=\"_ _2\"></span>esponsabilit\u00e0 amministrative<span class=\"_ _567\"> </span>Per il presidio dei rischi di commissione di r<span class=\"_ _2\"></span>eati ai sensi del D.Lgs. n.231/2001 \u201cDisciplina della<span class=\"_ _567\"> </span>responsabilit\u00e0 amministrativa delle persone giuridiche, delle societ\u00e0 e delle associazioni anche<span class=\"_ _567\"> </span>prive di personalit\u00e0 giuridica\u201d, le Societ\u00e0 del Gruppo hanno adottato un modello organizzativo<span class=\"_ _567\"> </span>di <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>evenzione. <span class=\"_ _8\"></span>La <span class=\"_ _8\"></span>vigilanza <span class=\"_ _b\"></span>sull\u2019efficace <span class=\"_ _b\"></span>attuazione <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>predetti <span class=\"_ _b\"></span>modelli <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _b\"></span>stata <span class=\"_ _8\"></span>demandata <span class=\"_ _8\"></span>a<span class=\"_ _567\"> </span>uno specifico organismo interno.<span class=\"_ _567\"> </span>Rischi connessi al contenzioso legale<span class=\"_ _567\"> </span>Per <span class=\"_ _b\"></span>quanto <span class=\"_ _b\"></span>riguarda <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>rischio <span class=\"_ _b\"></span>legale <span class=\"_ _8\"></span>le <span class=\"_ _b\"></span>singole <span class=\"_ _b\"></span>funzioni <span class=\"_ _b\"></span>aziendali, <span class=\"_ _b\"></span>nei <span class=\"_ _8\"></span>rapporti <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>clientela,<span class=\"_ _567\"> </span>operano <span class=\"_ _24\"> </span>con <span class=\"_ _1\"> </span>schemi <span class=\"_ _24\"> </span>contrattuali <span class=\"_ _1\"> </span>standard <span class=\"_ _24\"></span>e <span class=\"_ _24\"> </span>comunque <span class=\"_ _1\"> </span>previamente <span class=\"_ _24\"></span>valutati <span class=\"_ _24\"> </span>dalle <span class=\"_ _1\"> </span>strutture<span class=\"_ _567\"> </span>aziendali <span class=\"_ _b\"></span>preposte. <span class=\"_ _b\"></span>Ci\u00f2 <span class=\"_ _b\"></span>premesso, <span class=\"_ _b\"></span>va <span class=\"_ _8\"></span>evidenziato <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>maggior <span class=\"_ _b\"></span>parte <span class=\"_ _b\"></span>delle <span class=\"_ _8\"></span>cause <span class=\"_ _b\"></span>passive <span class=\"_ _b\"></span>in<span class=\"_ _567\"> </span>corso a fine eser<span class=\"_ _2\"></span>cizio sono ricompr<span class=\"_ _2\"></span>ese nell\u2019ambito di vertenze riguar<span class=\"_ _2\"></span>danti controversie r<span class=\"_ _2\"></span>elative<span class=\"_ _567\"> </span>a contestazioni per usura e per anatocismo ed estinzione anticipata.<span class=\"_ _567\"> </span>Nell\u2019ambito della propria operativit\u00e0, il Gruppo \u00e8 coinvolto in pr<span class=\"_ _2\"></span>ocedimenti giudiziari in<span class=\"_ _567\"> </span>presenza dei <span class=\"_ _b\"></span>quali, <span class=\"_ _b\"></span>ove <span class=\"_ _8\"></span>ritenuto opportuno <span class=\"_ _b\"></span>dalle <span class=\"_ _8\"></span>competenti funzioni <span class=\"_ _8\"></span>aziendali, sono <span class=\"_ _b\"></span>valutate<span class=\"_ _567\"> </span>specifiche <span class=\"_ _2\"></span>previsioni <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>perdita. <span class=\"_ _a\"></span>La seguente <span class=\"_ _a\"></span>tabella riepiloga <span class=\"_ _a\"></span>i contenziosi <span class=\"_ _a\"></span>in corso <span class=\"_ _a\"></span>alla chiusura<span class=\"_ _567\"> </span>del periodo di riferimento con i relativi accantonamenti:<span class=\"_ _567\"> </span>corso <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>quale, <span class=\"_ _8\"></span>il <span class=\"_ _b\"></span>Giudice <span class=\"_ _b\"></span>- <span class=\"_ _8\"></span>preso atto <span class=\"_ _8\"></span>della <span class=\"_ _b\"></span>mancata <span class=\"_ _b\"></span>ricezione <span class=\"_ _8\"></span>della <span class=\"_ _b\"></span>prova di <span class=\"_ _8\"></span>avvenuta<span class=\"_ _567\"> </span> notifica <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>citazione ad <span class=\"_ _a\"></span>uno dei <span class=\"_ _a\"></span>convenuti (che <span class=\"_ _a\"></span>non risulta, <span class=\"_ _2\"></span>allo <span class=\"_ _2\"></span>stato, <span class=\"_ _2\"></span>ancora costituito <span class=\"_ _a\"></span>in<span class=\"_ _567\"> </span> giudizio) e della richiesta di rinvio d\u2019udienza - ha rinviato la causa, con salvezza dei diritti di<span class=\"_ _567\"> </span> prima udienza, alla data del 1\u00b0 luglio 2025; alla predetta udienza il Giudice, alla luce <span class=\"_ _b\"></span>della<span class=\"_ _567\"> </span> transazione intervenuta tra la procedura e le parti convenute, ha dichiarato l\u2019estinzione<span class=\"_ _567\"> </span> parziale <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>giudizio <span class=\"_ _1d\"></span>limitatamente <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>queste <span class=\"_ _1d\"></span>parti <span class=\"_ _8\"></span>(tra <span class=\"_ _1d\"></span>cui <span class=\"_ _8\"></span>Banco <span class=\"_ _8\"></span>Desio) <span class=\"_ _1d\"></span>ed <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>rinviato <span class=\"_ _1d\"></span>la<span class=\"_ _567\"> </span> causa al <span class=\"_ _b\"></span>18 <span class=\"_ _b\"></span>novembre 2025 <span class=\"_ _b\"></span>per verificare <span class=\"_ _b\"></span>il perfezionamento <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>notifica <span class=\"_ _b\"></span>della citazione<span class=\"_ _567\"> </span> al convenuto non costituito Banco Do Brasil S.A.. La prima udienza \u00e8 fissata il 26.09.2026;<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws1c8\">Petitum di Euro 3,6 milioni. La Curatela del Fallimento ha citato l\u2019incorporata Banca Popolar<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws1c8\"> </span>di Spoleto avanti il T<span class=\"_ _3\"></span>ribunale di Perugia \u2013 Sezione specializzata in materia di impresa<span class=\"_ _567\"> </span> (prima <span class=\"_ _24\"> </span>udienza <span class=\"_ _24\"> </span>fissata <span class=\"_ _1\"> </span>al <span class=\"_ _24\"> </span>4 <span class=\"_ _24\"> </span>novembre <span class=\"_ _24\"> </span>2019) <span class=\"_ _24\"> </span>chiedendo <span class=\"_ _1\"> </span>l\u2019accertamento <span class=\"_ _24\"> </span>dell\u2019annullabilit\u00e0<span class=\"_ _567\"> </span> ex art. 2377 CC della delibera assembleare di Banca Popolar<span class=\"_ _2\"></span>e di Spoleto S.p.A. del 7<span class=\"_ _567\"> </span> maggio 2019 che ha approvato il Pr<span class=\"_ _2\"></span>ogetto di fusione per incorporazione della stessa<span class=\"_ _567\"> </span> in Banco di Desio e della Brianza S.p.A. per mancanza di informazioni e di incongruit\u00e0<span class=\"_ _567\"> </span> sulla <span class=\"_ _1d\"></span>determinazione <span class=\"_ _24\"></span>del <span class=\"_ _24\"></span>rapporto <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>cambio <span class=\"_ _1d\"></span>tra <span class=\"_ _24\"> </span>le <span class=\"_ _24\"></span>azioni <span class=\"_ _1d\"></span>delle <span class=\"_ _24\"></span>due <span class=\"_ _1d\"></span>banche <span class=\"_ _24\"> </span>e <span class=\"_ _24\"></span>quindi <span class=\"_ _1d\"></span>la<span class=\"_ _567\"> </span> condanna a risarcir<span class=\"_ _2\"></span>e il Fallimento per il presunto danno che ad esso avrebbe cagionato in<span class=\"_ _567\"> </span> conseguenza <span class=\"_ _b\"></span>dell\u2019incongruit\u00e0 <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>rapporto <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>cambio, <span class=\"_ _b\"></span>danno <span class=\"_ _b\"></span>quant<span class=\"_ _b\"></span>ificato <span class=\"_ _b\"></span>da <span class=\"_ _b\"></span>controparte<span class=\"_ _567\"> </span> in Euro 3,6 milioni o nella somma maggior<span class=\"_ _2\"></span>e o minore che risulter\u00e0 di giustizia. Fermo<span class=\"_ _567\"> </span> restando <span class=\"_ _b\"></span>che, <span class=\"_ _8\"></span>ai <span class=\"_ _8\"></span>sensi <span class=\"_ _b\"></span>dell\u2019art. <span class=\"_ _8\"></span>2504-quater <span class=\"_ _8\"></span>CC, <span class=\"_ _8\"></span>essendo <span class=\"_ _b\"></span>ormai <span class=\"_ _8\"></span>stata <span class=\"_ _8\"></span>eseguita <span class=\"_ _8\"></span>l\u2019iscrizione<span class=\"_ _567\"> </span> dell\u2019atto <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>fusione, <span class=\"_ _b\"></span>non <span class=\"_ _b\"></span>pu\u00f2 <span class=\"_ _b\"></span>pi\u00f9 <span class=\"_ _8\"></span>esser<span class=\"_ _2\"></span>e <span class=\"_ _b\"></span>pronunciata <span class=\"_ _b\"></span>l\u2019invalidit\u00e0 <span class=\"_ _b\"></span>dell\u2019atto <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>fusione <span class=\"_ _8\"></span>Banco<span class=\"_ _567\"> </span> Desio si \u00e8 costituito in giudizio, ribadendo la congruit\u00e0 del rapporto di cambio stabilito per<span class=\"_ _567\"> </span> l\u2019operazione. <span class=\"_ _a\"></span>La <span class=\"_ _2\"></span>CTU <span class=\"_ _2\"></span>disposta <span class=\"_ _a\"></span>in <span class=\"_ _2\"></span>corso <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>causa <span class=\"_ _2\"></span>tesa <span class=\"_ _2\"></span>a <span class=\"_ _a\"></span>verificare <span class=\"_ _2\"></span>la <span class=\"_ _a\"></span>congruit\u00e0 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>concambio<span class=\"_ _567\"> </span> delle <span class=\"_ _b\"></span>azioni <span class=\"_ _b\"></span>nell\u2019ambito <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>fusione societaria <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>questione <span class=\"_ _b\"></span>ha <span class=\"_ _b\"></span>prospettato, <span class=\"_ _b\"></span>sulla <span class=\"_ _b\"></span>base <span class=\"_ _b\"></span>di<span class=\"_ _567\"> </span> considerazioni peraltro opinabili in materia di valutazioni d\u2019azienda, la r<span class=\"_ _2\"></span>estituzione da parte<span class=\"_ _567\"> </span> della Banca al Fallimento dell\u2019importo di circa Eur<span class=\"_ _2\"></span>o 0,9 milioni a titolo di risarcimento. Il<span class=\"_ _567\"> </span> Giudice all\u2019udienza del 10 novembre 2022 per pr<span class=\"_ _2\"></span>ecisazione delle conclusioni ha rimesso<span class=\"_ _567\"> </span> la causa in decisione. Con sentenza di primo grado Banco Desio \u00e8 stato condannato<span class=\"_ _567\"> </span> al pagamento dell\u2019importo di 939.349 euro. La banco ha pr<span class=\"_ _2\"></span>omosso appello avverso la<span class=\"_ _567\"> </span> sentenza in <span class=\"_ _2\"></span>quanto infondata <span class=\"_ _2\"></span>in fatto <span class=\"_ _2\"></span>e in <span class=\"_ _2\"></span>diritto. L<span class=\"_ _a\"></span>\u2019appello ha <span class=\"_ _2\"></span>confermato il <span class=\"_ _2\"></span>primo grado <span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span> Banco Desio ha provveduto ad adempier<span class=\"_ _2\"></span>e la decisione;<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsdb\">Petitum di Euro 1,8 milioni. T<span class=\"_ _3\"></span>rattasi di opposizione ad atto di precetto di complessivi Euro<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wsdb\"> </span>28,1 milioni <span class=\"_ _b\"></span>per un <span class=\"_ _b\"></span>finanziamento bancario <span class=\"_ _b\"></span>in pool <span class=\"_ _b\"></span>in cui <span class=\"_ _b\"></span>Banco Desio <span class=\"_ _b\"></span>\u00e8 esposto <span class=\"_ _b\"></span>per Euro<span class=\"_ _567\"> </span> 1,8 <span class=\"_ _2\"></span>milioni. <span class=\"_ _2\"></span>Il <span class=\"_ _2\"></span>Giudice, <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>provvedimento <span class=\"_ _2\"></span>notificato <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>10 <span class=\"_ _2\"></span>dicembre <span class=\"_ _a\"></span>2024 ha <span class=\"_ _a\"></span>ritenuto <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>non<span class=\"_ _567\"> </span> concedere la <span class=\"_ _2\"></span>sospensione \u201cinaudita altera parte\u201d ed ha <span class=\"_ _2\"></span>fissato l\u2019udienza per la trattazione<span class=\"_ _567\"> </span> in contradditorio al 16 gennaio 2025 poi rinviata al 23 gennaio 2025; in tale udienza, dopo<span class=\"_ _567\"> </span> il contraddittorio delle parti in merito all\u2019esecutivit\u00e0 e validit\u00e0 del titolo, il Giudice si \u00e8<span class=\"_ _567\"> </span> <div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs10d9\">delle <span class=\"_ _2\"></span>Marche <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>a Monte <span class=\"_ _a\"></span>dei Paschi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Siena al <span class=\"_ _a\"></span>fine di <span class=\"_ _2\"></span>sentire <span class=\"_ _a\"></span>accertare e <span class=\"_ _a\"></span>dichiarare <span class=\"_ _2\"></span>la nullit\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs10da\">e/o <span class=\"_ _b\"></span>inefficacia <span class=\"_ _b\"></span>e/o <span class=\"_ _8\"></span>inopponibilit\u00e0 <span class=\"_ _b\"></span>alla <span class=\"_ _8\"></span>curatela <span class=\"_ _b\"></span>attrice <span class=\"_ _8\"></span>della <span class=\"_ _b\"></span>cessione <span class=\"_ _8\"></span>del <span class=\"_ _b\"></span>credito <span class=\"_ _b\"></span>e, <span class=\"_ _8\"></span>quindi,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsb0 gs10db\">sentirle condannare, in solido, a versar<span class=\"_ _2\"></span>e la somma. La domanda appare destituita di ogni<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs10dc\">fondamento <span class=\"_ _a\"></span>come <span class=\"_ _2\"></span>confermato <span class=\"_ _a\"></span>anche <span class=\"_ _2\"></span>dal <span class=\"_ _a\"></span>legale <span class=\"_ _2\"></span>fiduciario <span class=\"_ _a\"></span>al <span class=\"_ _2\"></span>quale <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _2\"></span>stato <span class=\"_ _a\"></span>affidato <span class=\"_ _a\"></span>l\u2019incarico<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws97 gs10dd\">per la costituzione in giudizio. La Banca, unitamente agli altri due istituti di credito, in data<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws61 gs10de\">2 dicembre 2009 (cir<span class=\"_ _2\"></span>ca tre anni prima della dichiarazione di fallimento intervenuta con<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsab gs10df\">sentenza del 21 marzo 2013), aveva concesso una apertura di credito alla societ\u00e0 fallita,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws5a gs10e0\">utilizzabile nella forma tecnica dell\u2019anticipo su contratti verso enti pubblici e/o pubblica<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws87 gs10e1\">amministrazione, per l\u2019ammontare di Eur<span class=\"_ _2\"></span>o 1 milioni da parte di ciascuna banca; nell\u2019atto di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsb0 gs10e2\">concessione \u00e8 stata espressamente convenuta la r<span class=\"_ _2\"></span>otativit\u00e0 dell\u2019anticipazione accordata. Il<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs10e3\">T<span class=\"_ _3\"></span>ribunale di Perugia con sentenza di primo grado nel rigettare le prime due domande, ha<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws166 gs10e4\">accolto la domanda relativa alla pr<span class=\"_ _2\"></span>oposta di azione revocatoria e per l\u2019effetto ha dichiarato<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs10e5\">l\u2019inefficacia <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>contratto <span class=\"_ _b\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>cessione <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>credito, <span class=\"_ _b\"></span>condannando <span class=\"_ _8\"></span>le <span class=\"_ _b\"></span>tre <span class=\"_ _8\"></span>banche <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>solido <span class=\"_ _8\"></span>tra<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws17c gs10e6\">loro a r<span class=\"_ _2\"></span>estituire al fallimento la somma di Euro 21,9 milioni oltr<span class=\"_ _2\"></span>e interessi legali e spese<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws58 gs10e7\">legali. Le banche hanno proceduto ad appellar<span class=\"_ _2\"></span>e la sentenza di primo grado che si ritiene<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws11 gs10e8\">infondata in fatto e in diritto, la cui esecutivit\u00e0 \u00e8 stata sospesa medio tempore dalla Corte<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs10e9\">d\u2019Appello. L<span class=\"_ _a\"></span>\u2019appello \u00e8 in decisione;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs10ea\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws1ec\">Petitum di Euro 5,5 milioni. L<span class=\"_ _3\"></span>\u2019attrice, ammessa alla procedura di amministrazione<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws1ec\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsc3 gs10eb\">straordinaria delle grandi impr<span class=\"_ _2\"></span>ese in crisi ex \u201cLegge Marzano\u201d, aveva gi\u00e0 promosso nel<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsab gs10ec\">maggio 2022 un primo giudizio nei confronti del Banco Desio chiedendo al T<span class=\"_ _3\"></span>ribunale di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs10ed\">Roma una <span class=\"_ _2\"></span>revocatoria <span class=\"_ _2\"></span>fallimentare <span class=\"_ _2\"></span>per Eur<span class=\"_ _2\"></span>o 0,7 <span class=\"_ _2\"></span>milioni. V<span class=\"_ _a\"></span>erso la <span class=\"_ _2\"></span>fine del <span class=\"_ _2\"></span>mese di <span class=\"_ _2\"></span>dicembre<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs10ee\">2022 <span class=\"_ _2\"></span>i Commissari <span class=\"_ _a\"></span>Straordinari <span class=\"_ _2\"></span>hanno fatto <span class=\"_ _2\"></span>notificare <span class=\"_ _a\"></span>un secondo <span class=\"_ _2\"></span>atto <span class=\"_ _2\"></span>di citazione, <span class=\"_ _a\"></span>relativo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs10ef\">questa <span class=\"_ _1d\"></span>volta <span class=\"_ _1d\"></span>ad <span class=\"_ _24\"></span>una <span class=\"_ _1d\"></span>richiesta <span class=\"_ _1d\"></span>risarcitoria <span class=\"_ _1d\"></span>per <span class=\"_ _24\"></span>una <span class=\"_ _1d\"></span>somma <span class=\"_ _1d\"></span>complessiva <span class=\"_ _24\"></span>pari <span class=\"_ _1d\"></span>a <span class=\"_ _1d\"></span>Euro <span class=\"_ _1d\"></span>389,3<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs10f0\">milioni calcolata <span class=\"_ _2\"></span>sulla base <span class=\"_ _2\"></span>dell\u2019aggravio del <span class=\"_ _2\"></span>deficit patrimoniale <span class=\"_ _2\"></span>(o del <span class=\"_ _2\"></span>netto patrimoniale)<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1b4 gs10f1\">della societ\u00e0 concretizzatosi dal 31 dicembr<span class=\"_ _2\"></span>e 2015 al 31 dicembre 2017. La domanda di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsdd gs10f2\">condanna risarcitoria \u00e8 stata pr<span class=\"_ _2\"></span>oposta in via solidale ad un pool composto da 32 istituti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1dc gs10f3\">di credito e societ\u00e0 di factoring, tra cui Banco Desio, ad una societ\u00e0 di r<span class=\"_ _2\"></span>evisione e ai<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wse7 gs10f4\">componenti del consiglio di gestione e del consiglio di sorveglianza di parte attrice. Alla<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws3 gs10f5\">luce dei primi approfondimenti ef<span class=\"_ _2\"></span>fettuati, stante il fatto che la causa \u00e8 soltanto all\u2019inizio,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws260 gs10f6\">la banca allo stato ritiene le richieste di controparte sostanzialmente infondate in<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs10f7\">considerazione <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>fatto <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>gli <span class=\"_ _8\"></span>elementi <span class=\"_ _b\"></span>informativi <span class=\"_ _b\"></span>acquisiti <span class=\"_ _8\"></span>nella <span class=\"_ _b\"></span>fase <span class=\"_ _b\"></span>istruttoria <span class=\"_ _8\"></span>che <span class=\"_ _b\"></span>ha<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws9a gs10f8\">portato alla concessione del mutuo chirografo concesso nel mese di luglio 2016 non erano<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs10f9\">tali <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>palesare <span class=\"_ _2\"></span>elementi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>dissesto <span class=\"_ _2\"></span>economico-finanziario <span class=\"_ _2\"></span>della contr<span class=\"_ _2\"></span>oparte <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>trovava<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws18c gs10fa\">in una fase di sviluppo del proprio business con investimenti nel settor<span class=\"_ _2\"></span>e delle concessioni<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs10fb\">(anche <span class=\"_ _8\"></span>all\u2019estero <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>anche <span class=\"_ _8\"></span>mediante <span class=\"_ _8\"></span>l'acquisizione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>aziende <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>specifici <span class=\"_ _8\"></span>know <span class=\"_ _8\"></span>how). <span class=\"_ _8\"></span>La<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wscc gs10fc\">causa \u00e8 stata interrotta per il decesso di uno dei legali. L<span class=\"_ _3\"></span>\u2019attrice ha depositato ricorso per<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs10fd\">la riassunzione della causa <span class=\"_ _2\"></span>e il T<span class=\"_ _3\"></span>ribunale ha fissato la prima udienza <span class=\"_ _2\"></span>il 25 febbraio 2025 nel<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs10d4\">l\u2019infondatezza <span class=\"_ _b\"></span>di quanto <span class=\"_ _b\"></span>ex <span class=\"_ _b\"></span>adverso <span class=\"_ _b\"></span>dedotto, <span class=\"_ _b\"></span>ha <span class=\"_ _b\"></span>chiesto <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>rinvio <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>precisazione delle </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs304\">conclusioni. <span class=\"_ _b\"></span>Il <span class=\"_ _8\"></span>Giudice <span class=\"_ _b\"></span>ha <span class=\"_ _b\"></span>disposto <span class=\"_ _8\"></span>CTU <span class=\"_ _b\"></span>grafologica <span class=\"_ _b\"></span>da <span class=\"_ _8\"></span>verificar<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>all\u2019udienza <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>24 <span class=\"_ _8\"></span>aprile </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15b gs669\">2024, disponendo la custodia in cassaforte dell\u2019originale prodotto in atti. A tale udienza il </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15e gs66a\">Giudice, sciolta la riserva, ha rinviato la causa al 12 maggio 2026 per la precisazione delle </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs306\">conclusioni;</div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs307\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsab\">Petitum di Euro 1,6 milioni. Parte attrice ha convenuto in giudizio Banco Desio avanti al </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsdb gs10d6\">T<span class=\"_ _3\"></span>ribunale di T<span class=\"_ _3\"></span>eramo per ottenere la restituzione di Eur<span class=\"_ _2\"></span>o 1,6 milioni a seguito di operazioni </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws100 gs498\">ritenute nulle e illegittime aventi ad oggetto delle gestioni patrimoniali e un atto di pegno a </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf0 gs499\">garanzia di una societ\u00e0. Controparte contesta di non aver mai disposto la vendita di strumenti </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs49a\">finanziari <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>complessivo <span class=\"_ _8\"></span>importo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>milione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>gestione <span class=\"_ _8\"></span>patrimoniale </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wse gs66b\">(vendita che sarebbe stata disposta da soggetto non facoltizzato, legale rappr<span class=\"_ _2\"></span>esentante </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15e gs66c\">della societ\u00e0 garantita) il cui importo sarebbe servito per l\u2019apertura di due nuove gestioni </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs49c\">patrimoniali <span class=\"_ _2\"></span>poste <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>garanzia <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>affidamenti <span class=\"_ _a\"></span>della societ\u00e0 <span class=\"_ _a\"></span>che <span class=\"_ _2\"></span>controparte <span class=\"_ _a\"></span>afferma <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>aver </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs49d\">mai <span class=\"_ _8\"></span>costituito <span class=\"_ _b\"></span>ed <span class=\"_ _8\"></span>essere <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>conseguenza <span class=\"_ _8\"></span>stata <span class=\"_ _b\"></span>costretta <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>bonificare <span class=\"_ _8\"></span>importi <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>460.000 </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs49e\">euro al fine di ripianar<span class=\"_ _2\"></span>e gli affidamenti della societ\u00e0. A seguito di escussione testimoniale, </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs49f\">la causa \u00e8 rinviata al 18 gennaio 2028 per precisazione delle conclusioni;</div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs10ff\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsd3\">Petitum di Euro 1,5 milioni. Parte attrice ha convenuto in giudizio il nostr<span class=\"_ _2\"></span>o Istituto avanti il </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws16f gs4a2\">T<span class=\"_ _3\"></span>ribunale di Spoleto per ottenere la restituzione di Eur<span class=\"_ _2\"></span>o 1,5 milioni che ritiene essere stati </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15e gs4a3\">illegittimamente percepiti dal Banco principalmente per: anatocismo, inter<span class=\"_ _2\"></span>essi ultralegali, </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15a gs4a4\">commissione di massimo scoperto, commissione istruttoria veloce (civ), commissione </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws8 gs4a5\">messa a disposizione fondi, commissioni e spese non pattuite con riferimento a due conti </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs58a\">correnti or<span class=\"_ _2\"></span>dinari e ai relativi af<span class=\"_ _2\"></span>fidamenti. A seguito udienza del 21 gennaio 2026, disposta </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs58b\">per l\u2019esame della CTU, il giudice \u00e8 in riserva.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff5 fs3 fc0 sc0 ls0 ws0 gs315\">Rischi connessi al contenzioso tributario </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs317\">In data 1\u00b0 <span class=\"_ _b\"></span>luglio 2025, la <span class=\"_ _b\"></span>Direzione Provinciale II di Milano dell\u2019Agenzia <span class=\"_ _b\"></span>delle Entrate (l\u2019Ufficio) </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs318\">ha <span class=\"_ _a\"></span>notificato <span class=\"_ _2\"></span>al <span class=\"_ _a\"></span>Banco <span class=\"_ _a\"></span>l\u2019Avviso <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>Rettifica <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>Liquidazione <span class=\"_ _a\"></span>(\u201cl\u2019Avviso\u201d), <span class=\"_ _a\"></span>emesso <span class=\"_ _a\"></span>ai <span class=\"_ _2\"></span>fini <span class=\"_ _a\"></span>dell\u2019imposta </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws29 gs319\">di registr<span class=\"_ _2\"></span>o applicata per l\u2019operazione di cessione del compendio aziendale del Gruppo BPER </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws25 gs31a\">al Gruppo Banco Desio (composto da due rami d\u2019azienda costituiti da 40 sportelli bancari ex </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsbd gs31b\">BPER Banca, gi\u00e0 Banca Carige, e 8 sportelli bancari ex Banco di Sardegna, c.d. \u201cOperazione </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs31c\">Lanternina\u201d). </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls1 ws12 gs31d\">L<span class=\"_ _a\"></span>\u2019Avviso <span class=\"_ _8\"></span>accerta <span class=\"_ _8\"></span>un <span class=\"_ _1d\"></span>maggior <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>dei <span class=\"_ _1d\"></span>due <span class=\"_ _8\"></span>rami <span class=\"_ _1d\"></span>d\u2019azienda <span class=\"_ _8\"></span>e <span class=\"_ _1d\"></span>quindi <span class=\"_ _8\"></span>una <span class=\"_ _1d\"></span>maggiore <span class=\"_ _8\"></span>imposta <span class=\"_ _8\"></span>di </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls1 ws140 gs4ad\">registr<span class=\"_ _2\"></span>o pari a 0,578 milioni di euro, oltre alle r<span class=\"_ _2\"></span>elative sanzioni pari a 0,598 milioni di euro, per </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls1 wsa gs31e\">un totale di 1,176 milioni di euro oltr<span class=\"_ _2\"></span>e a interessi. Le motivazioni recate dall\u2019A<span class=\"_ _2\"></span>vviso, valutate dal<span class=\"_ _567\"> </span></div>riservato. Successivamente, con provvedimento avente data 5 febbraio 2025 il Giudice ha<span class=\"_ _567\"> </span>rinviato l\u2019udienza di prima comparizione al 15 maggio 2025. A tale udienza il Giudice si \u00e8<span class=\"_ _567\"> </span>riservato di decidere sulle istanze istruttorie pr<span class=\"_ _2\"></span>oposte dall\u2019attrice, a cui le parti convenute,<span class=\"_ _567\"> </span>tra cui Banco Desio si sono opportunamente opposte. La causa \u00e8 chiamata all\u2019udienza del<span class=\"_ _567\"> </span>20 novembre 2026 per la pr<span class=\"_ _2\"></span>ecisazione delle conclusioni;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsc5\">Petitum di Euro 1,7 milioni. Contr<span class=\"_ _2\"></span>oparte ha citato Banco Desio avanti al T<span class=\"_ _a\"></span>ribunale di Prato<span class=\"_ _567\"> </span></span>chiedendo la condanna alla restituzione dell\u2019importo di Eur<span class=\"_ _2\"></span>o 1.674.882. Controparte<span class=\"_ _567\"> </span>sostiene <span class=\"_ _9\"> </span>di  esser<span class=\"_ _2\"></span>e  stata <span class=\"_ _9\"> </span>consigliata <span class=\"_ _9\"> </span>nel  mese <span class=\"_ _9\"> </span>di  marzo <span class=\"_ _9\"> </span>2020 <span class=\"_ _9\"> </span>all\u2019acquisto  di <span class=\"_ _9\"> </span>un  titolo<span class=\"_ _567\"> </span>obbligazionario emesso da International Finance Corporation in rubli con scadenza il 24<span class=\"_ _567\"> </span>marzo 2022. Alla scadenza del titolo la Banca ha provveduto ad accr<span class=\"_ _2\"></span>editare sul conto<span class=\"_ _567\"> </span>corrente in rubli di contr<span class=\"_ _2\"></span>oparte la somma rimborsata, relativa al pagamento dell\u2019ultima<span class=\"_ _567\"> </span>cedola <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>rimborso <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>capitale, <span class=\"_ _8\"></span>senza <span class=\"_ _8\"></span>r<span class=\"_ _2\"></span>enderla <span class=\"_ _8\"></span>disponibile <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>poi <span class=\"_ _8\"></span>confiscarla <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>fine<span class=\"_ _567\"> </span>del mese di dicembre 2024 in conformit\u00e0 agli obblighi di cui all\u2019art. 9 del decr<span class=\"_ _2\"></span>eto del<span class=\"_ _567\"> </span>Presidente della Federazione Russa del 19 marzo 2024, n. 198. Banco Desio ha in un primo<span class=\"_ _567\"> </span>momento comunicato l\u2019impossibilit\u00e0 oggettiva di operare in rubli, per via delle sanzioni<span class=\"_ _567\"> </span>adottate <span class=\"_ _2\"></span>in conseguenza <span class=\"_ _2\"></span>del conflitto <span class=\"_ _2\"></span>russo-ucraino, <span class=\"_ _2\"></span>ed ha <span class=\"_ _2\"></span>successivamente comunicato <span class=\"_ _2\"></span>la<span class=\"_ _567\"> </span>confisca, <span class=\"_ _b\"></span>avvenuta <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>data <span class=\"_ _8\"></span>30 dicembre <span class=\"_ _b\"></span>2024, <span class=\"_ _b\"></span>dell\u2019importo <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>rubli <span class=\"_ _b\"></span>secondo <span class=\"_ _b\"></span>istruzioni <span class=\"_ _b\"></span>che<span class=\"_ _567\"> </span>la banca stessa ha ricevuto dalla banca depositaria. Banco Desio si \u00e8 costituito in giudizio<span class=\"_ _567\"> </span>a ministero dello Studio Pedersoli per r<span class=\"_ _2\"></span>esistere alla domanda. La causa \u00e8 in fase istruttoria<span class=\"_ _567\"> </span>ed \u00e8 stata rinviata al 6 maggio 2026 per produzione documentale;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws1ae\">Petitum di Euro 1,6 milioni. La parte attrice contesta un conto corr<span class=\"_ _2\"></span>ente chiuso in data<span class=\"_ _567\"> </span></span>6 dicembre 2017 per passaggio a sof<span class=\"_ _2\"></span>ferenza con saldo negativo per complessivi Euro<span class=\"_ _567\"> </span>310.217. La controparte cita in giudizio Banco Desio sulla scorta di una perizia econometrica<span class=\"_ _567\"> </span>redatta <span class=\"_ _b\"></span>al <span class=\"_ _8\"></span>solo <span class=\"_ _b\"></span>fine <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>far <span class=\"_ _8\"></span>verificare, <span class=\"_ _b\"></span>dal <span class=\"_ _b\"></span>T<span class=\"_ _a\"></span>ribunale <span class=\"_ _8\"></span>competente, <span class=\"_ _b\"></span>l\u2019applicazione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>tassi <span class=\"_ _b\"></span>non<span class=\"_ _567\"> </span>contrattualizzati, <span class=\"_ _30\"> </span>pr<span class=\"_ _2\"></span>esuntivamente <span class=\"_ _30\"> </span>illegittimi <span class=\"_ _30\"> </span>o  comunque <span class=\"_ _30\"> </span>illegali, <span class=\"_ _30\"> </span>nonch\u00e9 <span class=\"_ _30\"> </span>il  presunto<span class=\"_ _567\"> </span>superamento del tasso soglia di usura. Sempre a dir<span class=\"_ _2\"></span>e di controparte, proprio in forza della<span class=\"_ _567\"> </span>segnalazione a soffer<span class=\"_ _2\"></span>enze di cui sopra, l\u2019attrice avrebbe visto progr<span class=\"_ _2\"></span>essivamente ridursi il<span class=\"_ _567\"> </span>proprio <span class=\"_ _a\"></span>credito, sia <span class=\"_ _a\"></span>da parte <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>istituti di <span class=\"_ _a\"></span>credito, <span class=\"_ _2\"></span>sia da <span class=\"_ _a\"></span>parte dei <span class=\"_ _2\"></span>fornitori. <span class=\"_ _2\"></span>T<span class=\"_ _3\"></span>ale dif<span class=\"_ _2\"></span>ficolt\u00e0<span class=\"_ _567\"> </span>economico <span class=\"_ _8\"></span>finanziaria, <span class=\"_ _8\"></span>in <span class=\"_ _1d\"></span>base <span class=\"_ _8\"></span>a <span class=\"_ _1d\"></span>quanto <span class=\"_ _8\"></span>argomentato <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>controparte, <span class=\"_ _8\"></span>avrebbe <span class=\"_ _8\"></span>pertanto<span class=\"_ _567\"> </span>causato <span class=\"_ _a\"></span>un <span class=\"_ _2\"></span>presunto <span class=\"_ _a\"></span>danno <span class=\"_ _a\"></span>patrimoniale, <span class=\"_ _2\"></span>complessivamente <span class=\"_ _a\"></span>quantificato <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>controparte <span class=\"_ _3\"></span>in<span class=\"_ _567\"> </span>Euro 1,4 milioni, nonch\u00e9 un presunto danno non patrimoniale quantificato in Eur<span class=\"_ _2\"></span>o 85 mila<span class=\"_ _567\"> </span>per <span class=\"_ _b\"></span>ogni <span class=\"_ _8\"></span>anno <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>segnalazione, <span class=\"_ _8\"></span>da <span class=\"_ _b\"></span>liquidarsi <span class=\"_ _b\"></span>anche <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>via <span class=\"_ _b\"></span>equitativa. <span class=\"_ _8\"></span>A <span class=\"_ _b\"></span>scioglimento <span class=\"_ _b\"></span>della<span class=\"_ _567\"> </span>riserva assunta all'udienza del 17 gennaio 2022, il Giudice ha solo parzialmente ammesso<span class=\"_ _567\"> </span>le prove articolate, rinviando all\u2019udienza del 4 luglio 2022 ove la banca, come disposto dal<span class=\"_ _567\"> </span>Giudice, ha prodotto l\u2019originale del contratto di conto corr<span class=\"_ _2\"></span>ente e la documentazione relativa,<span class=\"_ _567\"> </span>mentre contr<span class=\"_ _2\"></span>oparte ha insistito nella richiesta di CTU. Banco Desio, dopo aver eccepito<span class=\"_ _567\"> </span><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws150 gs1106\">recuperi per 72 migliaia di eur<span class=\"_ _2\"></span>o; conseguentemente la perdita operativa netta ammonta a 7.064<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs1107\">migliaia di euro.<span class=\"_ _567\"> </span></div>Banco <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>il <span class=\"_ _a\"></span>supporto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>qual<span class=\"_ _b\"></span>ificati <span class=\"_ _3\"></span>consulenti, <span class=\"_ _3\"></span>sono <span class=\"_ _a\"></span>da <span class=\"_ _3\"></span>ritenersi <span class=\"_ _3\"></span>inadeguate <span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>prive <span class=\"_ _a\"></span>di <span class=\"_ _3\"></span>fondamento.<span class=\"_ _567\"> </span>In data 29 settembre 2025 Banco Desio ha pr<span class=\"_ _2\"></span>ovveduto ad impugnare l\u2019Avviso dinnanzi alla<span class=\"_ _567\"> </span>Corte di Giustizia T<span class=\"_ _3\"></span>ributaria di primo grado di Milano. L<span class=\"_ _2\"></span>\u2019Agenzia delle Entrate si \u00e8 costituita in<span class=\"_ _567\"> </span>giudizio resistendo ai motivi di impugnativa formulati e chiedendo il rigetto del ricorso, con la<span class=\"_ _567\"> </span>condanna di Banco Desio alla refusione delle spese di lite.<span class=\"_ _567\"> </span>In esito all\u2019udienza del 9 febbraio u.s., la Corte ha comunicato il parziale accoglimento del<span class=\"_ _567\"> </span>ricorso annullando l\u2019Avviso per la parte r<span class=\"_ _2\"></span>elativa alle sanzioni e riducendo, pertanto, l\u2019importo<span class=\"_ _567\"> </span>complessivamente contestato a 0,578 milioni di euro. Banco Desio convinto dell\u2019illegittimit\u00e0<span class=\"_ _567\"> </span>della <span class=\"_ _1\"> </span>pretesa, <span class=\"_ _1\"> </span>al <span class=\"_ _1\"> </span>fine <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>ottenere <span class=\"_ _24\"> </span>l\u2019annul<span class=\"_ _b\"></span>lamento <span class=\"_ _1\"> </span>anche <span class=\"_ _1\"> </span>della <span class=\"_ _9\"> </span>maggior<span class=\"_ _2\"></span>e <span class=\"_ _9\"> </span>imposta <span class=\"_ _24\"> </span>di <span class=\"_ _9\"> </span>registr<span class=\"_ _2\"></span>o<span class=\"_ _567\"> </span>accertata, proseguir\u00e0 il contenzioso impugnando la sentenza di primo grado.<span class=\"_ _567\"> </span>Informazioni di natura quantitativa<span class=\"_ _567\"> </span>Il numero di eventi pr<span class=\"_ _2\"></span>egiudizievoli rilevati dal Gruppo al 31 dicembre 2025 ammonta a 3.398<span class=\"_ _567\"> </span>eventi. Il risultato del processo di raccolta degli eventi pr<span class=\"_ _2\"></span>egiudizievoli \u00e8 riassunto nella tabella<span class=\"_ _567\"> </span>di seguito riportata:<span class=\"_ _567\"> </span><table class=\"s w7e1 h261\" id=\"_5b947a81-4157-49e5-88e1-8a4834a364d7\"><tr><td class=\"c n x304 y46b7 w7e2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipo Evento<span class=\"_ _567\"> </span></div></td><td class=\"c n x299d y46b7 w301 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">% Eventi<span class=\"_ _567\"> </span></div></td><td class=\"c n x299e y46b7 w7e3 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">% perdita lorda</div></td><td class=\"t m0 x196e h27 y46b8 ff6 fs16 fc0 sc0 ls0 ws0\">% perdita netta </td><td class=\"t m0 x18ef h27 y46b8 ff6 fs16 fc0 sc0 ls0 ws0\">% Recuperi<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x299f h27 y46b9 ff6 fs16 fc0 sc0 ls0 ws0\">sul totale<span class=\"_ _567\"> </span></td><td class=\"t m0 x1f2a h27 y46b9 ff6 fs16 fc0 sc0 ls0 ws0\">sul totale<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"t m0 x547 h28 y46ba ff9 fs16 fc0 sc0 ls0 ws0\">FRODE INTERNA Perdite dovute ad atti di fr<span class=\"_ _2\"></span>ode, appropriazione indebita, aggiramento di statuti, leggi o politiche aziendali (esclusi gli </td><td class=\"c n x29a0 y46bb w256 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">0,03%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a1 y46bb w256 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">0,03%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a2 y46bb w256 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">0,03%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a3 y46bb w256 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">0,00%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y46bc ff9 fs16 fc0 sc0 ls0 ws0\">episodi di discriminazione), che coinvolgono almeno un membro interno della banca<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y46bd ff9 fs16 fc0 sc0 ls0 ws0\">FRODE ESTERNA Perdite dovute ad atti di fr<span class=\"_ _2\"></span>ode, appropriazione indebita, aggiramento di statuti, leggi o politiche aziendali (esclusi gli </td><td class=\"c n x29a0 y46be w256 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">0,85%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a4 y46be w339 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">11,57%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a5 y46be w339 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">11,16%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a6 y46be w256 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4,50%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y46bf ff9 fs16 fc0 sc0 ls0 ws0\">episodi di discriminazione) perpetuati da parte di terzi<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y46c0 ff9 fs16 fc0 sc0 ls0 ws0\">CONTRA<span class=\"_ _a\"></span>TTO DI LA<span class=\"_ _2\"></span>VORO E SICUREZZA SUL POSTO DI LAVORO Per<span class=\"_ _2\"></span>dite dovute ad azioni in contrasto con le leggi </td><td class=\"c n x29a0 y46c1 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0,15%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a1 y46c1 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5,78%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a2 y46c1 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5,84%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a3 y46c1 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0,00%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y46c2 ff9 fs16 fc0 sc0 ls0 ws0\">e i contratti di lavoro, sanitarie e sicur<span class=\"_ _2\"></span>ezza sul posto di lavoro, e al risarcimento per infortunio o per episodi </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y46c3 ff9 fs16 fc0 sc0 ls0 ws0\">di discriminazione<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y46c4 ff9 fs16 fc0 sc0 ls0 ws0\">A<span class=\"_ _a\"></span>TTIVIT<span class=\"_ _a\"></span>\u00c0 RELAZIONALE CONNESSA A CLIENTI, PRODOTTI E CANALI Perdite per incapacit\u00e0 (non intenzionale </td><td class=\"c n x29a7 y46c5 w339 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">62,77%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a8 y46c5 w339 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">56,23%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a9 y46c5 w339 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">56,81%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29aa y46c5 w396 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0,00%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h2c y46c6 ff10 fs16 fc0 sc0 ls0 ws0\">o per negligenza) di realizzar<span class=\"_ _2\"></span>e impegni professionali presi con la clientela (compresi i r<span class=\"_ _2\"></span>equisiti fiduciari </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y46c7 ff9 fs16 fc0 sc0 ls0 ws0\">e di adeguata informazione sugli investimenti<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y46c8 ff9 fs16 fc0 sc0 ls0 ws0\">DANNI AGLI ASSET Rientrano in questa categoria gli eventi di origine naturale o riconducibili ad azioni compiute </td><td class=\"c n x29a0 y3dd7 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0,38%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a1 y3dd7 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1,04%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a2 y3dd7 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0,71%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29ab y3dd7 w339 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">32,09%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y46c9 ff9 fs16 fc0 sc0 ls0 ws0\">da soggetti esterni che provocano danni ai beni materiali della banca<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y4020 w7e4 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">INTERRUZIONE A<span class=\"_ _a\"></span>TTIVIT<span class=\"_ _a\"></span>\u00c0 E DISFUNZIONI DEI SISTEMI Perdite derivanti dal blocco di sistemi informatici o di collegamenti di linea<span class=\"_ _567\"> </span></div></td><td class=\"c n x29ac y4020 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0,12%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29ad y4020 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0,29%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29ae y4020 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0,29%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29af y4020 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0,00%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4021 w7e5 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">ESECUZIONE DELLE DISPOSIZIONI, EROGAZIONE DEI PRODOTTI E GESTIONE DEI PROCESSI<span class=\"_ _567\"> </span></div></td><td class=\"c n x29b0 y4021 w339 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">35,70%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29b1 y4021 w339 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">25,06%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29b2 y4021 w339 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">25,16%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29b3 y4021 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0,64%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w7e6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">TOT<span class=\"_ _a\"></span>ALE Gruppo Banco Desio e della Brianza<span class=\"_ _567\"> </span></div></td><td class=\"c n x29b4 y3de0 w7e7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">100,00%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29b5 y3de0 w7e7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">100,00%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29b6 y3de0 w7e8 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">100,0%<span class=\"_ _567\"> </span></div></td><td class=\"c n x1850 y3de0 w7e9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1,01%<span class=\"_ _567\"> </span></div></td></tr></table><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wscf gs1117\">Il valore di per<span class=\"_ _2\"></span>dita operativa lorda \u00e8 pari a 7.136 migliaia di euro su cui, nel corso del periodo di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws141 gs1118\">riferimento, sono stati effettuati accantonamenti per 3.543 migliaia di eur<span class=\"_ _2\"></span>o e si sono manifestati<span class=\"_ _567\"> </span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-627": {
   "value": "<div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gs10b\">Stima delle obbligazioni relative ai benefici a favore dei dipendenti<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs10c\">La <span class=\"_ _258\"> </span>determinazione <span class=\"_ _258\"> </span>delle <span class=\"_ _258\"> </span>passivit\u00e0 <span class=\"_ _258\"> </span>associate <span class=\"_ _7c\"> </span>ai <span class=\"_ _258\"> </span>benefici <span class=\"_ _258\"> </span>a <span class=\"_ _258\"> </span>favore <span class=\"_ _258\"> </span>dei <span class=\"_ _258\"> </span>dipendenti, <span class=\"_ _258\"> </span>con<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs10d\">particolare <span class=\"_ _1d\"></span>riferimento <span class=\"_ _24\"></span>ai <span class=\"_ _1d\"></span>piani <span class=\"_ _24\"> </span>a <span class=\"_ _24\"></span>benefici <span class=\"_ _1d\"></span>definiti <span class=\"_ _24\"></span>ed <span class=\"_ _1d\"></span>ai <span class=\"_ _24\"> </span>benefici <span class=\"_ _24\"></span>a <span class=\"_ _1d\"></span>lungo <span class=\"_ _24\"></span>termine, <span class=\"_ _1d\"></span>implica <span class=\"_ _24\"></span>un<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs10e\">certo <span class=\"_ _8\"></span>grado <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span><span class=\"ff7 wsb1\">complessit\u00e0; <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>risultanze <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>valutazione <span class=\"_ _8\"></span>dipendono, <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>larga <span class=\"_ _8\"></span>misura, <span class=\"_ _8\"></span>dalle<span class=\"_ _567\"> </span></span><span class=\"ff7 wsb1\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsb1 gs10f\">ipotesi <span class=\"_ _1d\"></span>attuariali <span class=\"_ _1d\"></span><span class=\"ff8 ws0\">utilizzate <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>natura <span class=\"_ _9\"> </span>sia <span class=\"_ _9\"> </span>demografica <span class=\"_ _1d\"></span>(quali <span class=\"_ _9\"> </span>tassi <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>mortalit\u00e0 <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>turnover<span class=\"_ _567\"> </span></span><span class=\"ff8 ws0\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs110\">dei <span class=\"_ _1d\"></span>dipendenti) <span class=\"_ _1d\"></span>sia finanziaria (quali tassi di attualizzazione e tassi di inflazione).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws14d gs111\">Risulta <span class=\"_ _9\"> </span>pertanto <span class=\"_ _9\"> </span>fondamentale <span class=\"_ _9\"> </span>il <span class=\"_ _1\"> </span>giudizio <span class=\"_ _9\"> </span>espresso <span class=\"_ _9\"> </span>dal <span class=\"_ _9\"> </span>management <span class=\"_ _9\"> </span>nella <span class=\"_ _9\"> </span>selezione <span class=\"_ _9\"> </span>delle<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws14d gs112\">basi <span class=\"_ _24\"> </span><span class=\"ff8 ws0\">tecniche <span class=\"_ _1\"> </span>pi\u00f9 <span class=\"_ _1\"> </span>opportune <span class=\"_ _1\"> </span>per <span class=\"_ _1\"> </span>la <span class=\"_ _24\"> </span>valutazione <span class=\"_ _1\"> </span>della <span class=\"_ _1\"> </span>fattispecie, <span class=\"_ _1\"> </span>che <span class=\"_ _1\"> </span>risulta <span class=\"_ _1\"> </span>influenzato <span class=\"_ _24\"> </span>dal<span class=\"_ _567\"> </span></span><span class=\"ff8 ws0\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs113\">contesto <span class=\"_ _24\"></span><span class=\"ff7 ws1f4\">socioeconomico <span class=\"_ _24\"></span>in <span class=\"_ _24\"></span>cui <span class=\"_ _24\"></span>il <span class=\"_ _24\"></span>Gruppo <span class=\"_ _24\"></span>si <span class=\"_ _24\"></span>trova <span class=\"_ _24\"></span>ad <span class=\"_ _24\"></span>operare, <span class=\"_ _24\"></span>nonch\u00e9 <span class=\"_ _24\"> </span>dall\u2019andamento<span class=\"_ _567\"> </span></span><span class=\"ff7 ws1f4\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1f4 gs114\">dei mercati <span class=\"ff8 ws0\">finanziari.<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs115\">Si deve <span class=\"_ _b\"></span>precisare <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>l\u2019elenco <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>processi valutativi <span class=\"_ _b\"></span>sopra <span class=\"_ _b\"></span>indicati <span class=\"_ _b\"></span>viene <span class=\"_ _b\"></span>fornito <span class=\"_ _b\"></span>al solo <span class=\"_ _b\"></span>fine <span class=\"_ _b\"></span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsb8 gs116\">consentire <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>lettore <span class=\"_ _8\"></span>una <span class=\"_ _b\"></span>migliore <span class=\"_ _8\"></span>comprensione <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>principali <span class=\"_ _8\"></span>aree <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>incertezza, <span class=\"_ _8\"></span>ma <span class=\"_ _8\"></span>non<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsb8 gs117\">\u00e8 <span class=\"_ _1\"> </span><span class=\"ws4\">inteso <span class=\"_ _1\"> </span>in <span class=\"_ _1\"> </span>alcun <span class=\"_ _1\"> </span>modo <span class=\"_ _9\"> </span>a <span class=\"_ _24\"> </span>suggerire <span class=\"_ _1\"> </span>che <span class=\"_ _9\"> </span>assunzioni <span class=\"_ _24\"> </span>alternative, <span class=\"_ _1\"> </span>allo <span class=\"_ _1\"> </span>stato <span class=\"_ _9\"> </span>attuale, <span class=\"_ _24\"> </span>possano<span class=\"_ _567\"> </span></span><span class=\"ws4\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws4 gs118\">essere <span class=\"ws0\">pi\u00f9 appropriate.<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs119\">Per ulteriori dettagli <span class=\"_ _b\"></span>si fa <span class=\"_ _b\"></span>rinvio alla <span class=\"_ _b\"></span>sezione <span class=\"ls73\">T</span>rattamento <span class=\"_ _b\"></span>di fine <span class=\"_ _b\"></span>rapporto del personale <span class=\"_ _b\"></span>- Voce<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws47 gs11a\">90 <span class=\"_ _24\"></span>contenuto <span class=\"_ _1d\"></span>nella <span class=\"_ _24\"> </span>Parte <span class=\"_ _24\"> </span>B <span class=\"_ _24\"></span>- <span class=\"_ _24\"></span>Informazioni <span class=\"_ _1d\"></span>sullo <span class=\"_ _24\"> </span>stato <span class=\"_ _24\"> </span>patrimoniale <span class=\"_ _24\"></span>consolidato <span class=\"_ _24\"></span>della <span class=\"_ _1d\"></span>presente<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs11b\">Nota integrativa.<span class=\"_ _567\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-699": {
   "value": "Stima delle obbligazioni relative ai benefici a favore dei dipendenti<span class=\"_ _567\"> </span>La <span class=\"_ _258\"> </span>determinazione <span class=\"_ _258\"> </span>delle <span class=\"_ _258\"> </span>passivit\u00e0 <span class=\"_ _258\"> </span>associate <span class=\"_ _7c\"> </span>ai <span class=\"_ _258\"> </span>benefici <span class=\"_ _258\"> </span>a <span class=\"_ _258\"> </span>favore <span class=\"_ _258\"> </span>dei <span class=\"_ _258\"> </span>dipendenti, <span class=\"_ _258\"> </span>con<span class=\"_ _567\"> </span> particolare <span class=\"_ _1d\"></span>riferimento <span class=\"_ _24\"></span>ai <span class=\"_ _1d\"></span>piani <span class=\"_ _24\"> </span>a <span class=\"_ _24\"></span>benefici <span class=\"_ _1d\"></span>definiti <span class=\"_ _24\"></span>ed <span class=\"_ _1d\"></span>ai <span class=\"_ _24\"> </span>benefici <span class=\"_ _24\"></span>a <span class=\"_ _1d\"></span>lungo <span class=\"_ _24\"></span>termine, <span class=\"_ _1d\"></span>implica <span class=\"_ _24\"></span>un<span class=\"_ _567\"> </span> certo <span class=\"_ _8\"></span>grado <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span><span class=\"ff7 wsb1\">complessit\u00e0; <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>risultanze <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>valutazione <span class=\"_ _8\"></span>dipendono, <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>larga <span class=\"_ _8\"></span>misura, <span class=\"_ _8\"></span>dalle<span class=\"_ _567\"> </span></span><span class=\"ff7 wsb1\"> </span>ipotesi <span class=\"_ _1d\"></span>attuariali <span class=\"_ _1d\"></span><span class=\"ff8 ws0\">utilizzate <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>natura <span class=\"_ _9\"> </span>sia <span class=\"_ _9\"> </span>demografica <span class=\"_ _1d\"></span>(quali <span class=\"_ _9\"> </span>tassi <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>mortalit\u00e0 <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>turnover<span class=\"_ _567\"> </span></span><span class=\"ff8 ws0\"> </span>dei <span class=\"_ _1d\"></span>dipendenti) <span class=\"_ _1d\"></span>sia finanziaria (quali tassi di attualizzazione e tassi di inflazione).<span class=\"_ _567\"> </span>Risulta <span class=\"_ _9\"> </span>pertanto <span class=\"_ _9\"> </span>fondamentale <span class=\"_ _9\"> </span>il <span class=\"_ _1\"> </span>giudizio <span class=\"_ _9\"> </span>espresso <span class=\"_ _9\"> </span>dal <span class=\"_ _9\"> </span>management <span class=\"_ _9\"> </span>nella <span class=\"_ _9\"> </span>selezione <span class=\"_ _9\"> </span>delle<span class=\"_ _567\"> </span> basi <span class=\"_ _24\"> </span><span class=\"ff8 ws0\">tecniche <span class=\"_ _1\"> </span>pi\u00f9 <span class=\"_ _1\"> </span>opportune <span class=\"_ _1\"> </span>per <span class=\"_ _1\"> </span>la <span class=\"_ _24\"> </span>valutazione <span class=\"_ _1\"> </span>della <span class=\"_ _1\"> </span>fattispecie, <span class=\"_ _1\"> </span>che <span class=\"_ _1\"> </span>risulta <span class=\"_ _1\"> </span>influenzato <span class=\"_ _24\"> </span>dal<span class=\"_ _567\"> </span></span><span class=\"ff8 ws0\"> </span>contesto <span class=\"_ _24\"></span><span class=\"ff7 ws1f4\">socioeconomico <span class=\"_ _24\"></span>in <span class=\"_ _24\"></span>cui <span class=\"_ _24\"></span>il <span class=\"_ _24\"></span>Gruppo <span class=\"_ _24\"></span>si <span class=\"_ _24\"></span>trova <span class=\"_ _24\"></span>ad <span class=\"_ _24\"></span>operare, <span class=\"_ _24\"></span>nonch\u00e9 <span class=\"_ _24\"> </span>dall\u2019andamento<span class=\"_ _567\"> </span></span><span class=\"ff7 ws1f4\"> </span>dei mercati <span class=\"ff8 ws0\">finanziari.<span class=\"_ _567\"> </span></span>Si deve <span class=\"_ _b\"></span>precisare <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>l\u2019elenco <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>processi valutativi <span class=\"_ _b\"></span>sopra <span class=\"_ _b\"></span>indicati <span class=\"_ _b\"></span>viene <span class=\"_ _b\"></span>fornito <span class=\"_ _b\"></span>al solo <span class=\"_ _b\"></span>fine <span class=\"_ _b\"></span>di<span class=\"_ _567\"> </span> consentire <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>lettore <span class=\"_ _8\"></span>una <span class=\"_ _b\"></span>migliore <span class=\"_ _8\"></span>comprensione <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>principali <span class=\"_ _8\"></span>aree <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>incertezza, <span class=\"_ _8\"></span>ma <span class=\"_ _8\"></span>non<span class=\"_ _567\"> </span> \u00e8 <span class=\"_ _1\"> </span><span class=\"ws4\">inteso <span class=\"_ _1\"> </span>in <span class=\"_ _1\"> </span>alcun <span class=\"_ _1\"> </span>modo <span class=\"_ _9\"> </span>a <span class=\"_ _24\"> </span>suggerire <span class=\"_ _1\"> </span>che <span class=\"_ _9\"> </span>assunzioni <span class=\"_ _24\"> </span>alternative, <span class=\"_ _1\"> </span>allo <span class=\"_ _1\"> </span>stato <span class=\"_ _9\"> </span>attuale, <span class=\"_ _24\"> </span>possano<span class=\"_ _567\"> </span></span><span class=\"ws4\"> </span>essere <span class=\"ws0\">pi\u00f9 appropriate.<span class=\"_ _567\"> </span></span>Per ulteriori dettagli <span class=\"_ _b\"></span>si fa <span class=\"_ _b\"></span>rinvio alla <span class=\"_ _b\"></span>sezione <span class=\"ls73\">T</span>rattamento <span class=\"_ _b\"></span>di fine <span class=\"_ _b\"></span>rapporto del personale <span class=\"_ _b\"></span>- Voce<span class=\"_ _567\"> </span> 90 <span class=\"_ _24\"></span>contenuto <span class=\"_ _1d\"></span>nella <span class=\"_ _24\"> </span>Parte <span class=\"_ _24\"> </span>B <span class=\"_ _24\"></span>- <span class=\"_ _24\"></span>Informazioni <span class=\"_ _1d\"></span>sullo <span class=\"_ _24\"> </span>stato <span class=\"_ _24\"> </span>patrimoniale <span class=\"_ _24\"></span>consolidato <span class=\"_ _24\"></span>della <span class=\"_ _1d\"></span>presente<span class=\"_ _567\"> </span> Nota integrativa.<span class=\"_ _567\"> </span><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gs469\">T<span class=\"_ _3\"></span>rattamento di fine rapporto del personale<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs46a\">Criteri di valutazione<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs46b\">Il fondo <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>trattamento <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>fine <span class=\"_ _b\"></span>rapporto del <span class=\"_ _b\"></span>personale <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _b\"></span>valorizzato <span class=\"_ _b\"></span>in bilancio <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>l\u2019impiego </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs46c\">di tecniche di calcolo attuariale.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls1 ws12 gs46d\">La <span class=\"_ _1d\"></span>valutazione <span class=\"_ _24\"></span>\u00e8 <span class=\"_ _1d\"></span>affidata <span class=\"_ _24\"></span>ad <span class=\"_ _1d\"></span>attuari <span class=\"_ _24\"></span>indipendenti <span class=\"_ _1d\"></span>esterni, <span class=\"_ _24\"> </span>con <span class=\"_ _24\"></span>il <span class=\"_ _1d\"></span>metodo <span class=\"_ _24\"></span>dei <span class=\"_ _1d\"></span>benefici <span class=\"_ _24\"> </span>maturati, </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls1 ws116 gs46e\">utilizzando il criterio del credito unitario pr<span class=\"_ _2\"></span>evisto (Projected Unit Credit Method). L<span class=\"_ _3\"></span>\u2019importo<span class=\"_ _b\"></span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls1 ws12 gs46f\">cos\u00ec <span class=\"_ _b\"></span>determinato <span class=\"_ _b\"></span>rappresenta <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>attuale, <span class=\"_ _b\"></span>calcolato <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>senso <span class=\"_ _b\"></span>demografico-finanziario, <span class=\"_ _b\"></span>delle<span class=\"_ _b\"></span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls1 ws12 gs470\">prestazioni <span class=\"_ _24\"> </span>spettanti <span class=\"_ _1\"> </span>al <span class=\"_ _9\"> </span>lavorator<span class=\"_ _2\"></span>e <span class=\"_ _1\"> </span>(liquidazioni <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>TFR) <span class=\"_ _9\"> </span>per <span class=\"_ _24\"> </span>l\u2019anzianit\u00e0 <span class=\"_ _1\"> </span>gi\u00e0 <span class=\"_ _9\"> </span>maturata, <span class=\"_ _24\"> </span>ottenuto </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls1 ws9a gs471\">riproporzionando il valor<span class=\"_ _2\"></span>e attuale complessivo dell\u2019obbligazione al periodo di lavoro gi\u00e0 prestato </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls1 ws0 gs472\">alla data di valutazione, tenuto conto della probabilit\u00e0 di dimissioni e richieste di anticipi.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1a gs473\">Per determinare il tasso di attualizzazione si fa riferimento ad un indice rappr<span class=\"_ _2\"></span>esentativo del </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws3f gs474\">rendimento di un panier<span class=\"_ _2\"></span>e di titoli di aziende primarie che emettono titoli nella stessa valuta </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs475\">utilizzata per <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>pagamento <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>prestazioni spettanti <span class=\"_ _b\"></span>ai <span class=\"_ _b\"></span>lavoratori (c.d. <span class=\"_ _b\"></span>high <span class=\"_ _b\"></span>quality <span class=\"_ _b\"></span>corporate </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs476\">bond). In linea con l\u2019orientamento prevalente si \u00e8 scelto un indice di classe \u201cAA\u201d.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs477\">Criteri di rilevazione delle componenti reddituali<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws264 gs478\">L<span class=\"_ _a\"></span>\u2019accantonamento al fondo T<span class=\"_ _3\"></span>rattamento di Fine Rapporto del personale, derivante dalla </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws130 gs479\">valutazione attuariale, come previsto dallo IAS 19, \u00e8 r<span class=\"_ _2\"></span>egistrato in contropartita alle riserve </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd8 gs47a\">di valutazione per la componente di utile (perdita) attuariale, e in contr<span class=\"_ _2\"></span>opartita del conto </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs47b\">economico <span class=\"_ _1\"> </span>tra <span class=\"_ _1\"> </span>gli <span class=\"_ _9\"> </span>accantonamenti, <span class=\"_ _24\"> </span>per <span class=\"_ _9\"> </span>le <span class=\"_ _24\"> </span>altre <span class=\"_ _1\"> </span>componenti <span class=\"_ _1\"> </span>quali <span class=\"_ _9\"> </span>gli <span class=\"_ _1\"> </span>interessi <span class=\"_ _24\"> </span>maturati <span class=\"_ _9\"> </span>per </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs47c\">effetto del trascorr<span class=\"_ _2\"></span>ere del tempo (attualizzazione).<span class=\"_ _567\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-729": {
   "value": "<div class=\"t m0 h42 ff6 fsa fc0 sc0 ls0 ws0 gs136\">Sezione 3 <span class=\"ff9\">- Ar<span class=\"_ _2\"></span>ea e metodi di consolidamento<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gs137\">1. Partecipazioni in societ\u00e0 controllate in via esclusiva<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ffb fs3 fc2 sc0 ls0 ws0 gs138\">2. V<span class=\"_ _a\"></span>alutazioni e assunzioni significative per deter<span class=\"_ _b\"></span>minare l\u2019area di consolidamento<span class=\"_ _567\"> </span></div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gs139\">Societ\u00e0 controllate<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsb0 gs13a\">Il bilancio consolidato comprende le risultanze patrimoniali ed economiche della capogruppo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf3 gs13b\">Banco di Desio e della Brianza S.p.A. e delle sue entit\u00e0 controllate dir<span class=\"_ _2\"></span>ette e indirette, incluse le<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs13c\">entit\u00e0 <span class=\"_ _3\"></span>strutturate, <span class=\"_ _a\"></span>ai <span class=\"_ _3\"></span>sensi <span class=\"_ _a\"></span>di <span class=\"_ _3\"></span>quanto <span class=\"_ _a\"></span>previsto <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>principio <span class=\"_ _a\"></span>contabile <span class=\"_ _3\"></span>IFRS <span class=\"_ _a\"></span>10 <span class=\"_ _3\"></span>Bilancio <span class=\"_ _a\"></span>consolidato.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs13d\">In base al citato principio, il r<span class=\"_ _2\"></span>equisito del controllo \u00e8 alla base del consolidamento di tutti i tipi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs13e\">di entit\u00e0, <span class=\"_ _2\"></span>incluse le <span class=\"_ _2\"></span>entit\u00e0 strutturate, e <span class=\"_ _2\"></span>si r<span class=\"_ _2\"></span>ealizza qualora <span class=\"_ _2\"></span>siano contemporaneamente pr<span class=\"_ _2\"></span>esenti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs13f\">i seguenti tre r<span class=\"_ _2\"></span>equisiti in capo all\u2019investitore:<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs140\">\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0\">potere di decisione sulle attivit\u00e0 rilevanti dell\u2019entit\u00e0;<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs141\">\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0\">esposizioni, o diritt<span class=\"_ _b\"></span>i, ai rendimenti variabili derivanti dal rapporto con l\u2019entit\u00e0;<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs142\">\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0 ws106\">capacit\u00e0 di esercitare il proprio poter<span class=\"_ _2\"></span>e per incidere sull\u2019ammontar<span class=\"_ _2\"></span>e dei suoi rendimenti, per<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws106\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs143\">effetto del suo rapporto con l\u2019entit\u00e0 (collegamento tra poter<span class=\"_ _2\"></span>e e rendimenti).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd1 gs144\">Pi\u00f9 in dettaglio, l\u2019IFRS 10 stabilisce che, per detenere il contr<span class=\"_ _2\"></span>ollo, l\u2019investitore debba avere la </div><div class=\"gs145\"><table class=\"s w1ce h1b6\" id=\"_7ad9af3c-35b8-4ea5-8960-9e6e9f391719\"><tr><td class=\"c n x304 y3ec2 w1cf h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Denominazioni imprese<span class=\"_ _567\"> </span></div></td><td class=\"c n x589 y3ec2 w1d0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Sede<span class=\"_ _567\"> </span></div></td><td class=\"c n x58a y3ec2 w1d1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipo<span class=\"_ _567\"> </span></div></td><td></td><td class=\"t m0 x58b h27 y3ec3 ff6 fs16 fc0 sc0 ls0 ws0\">Rapporto di partecipazione<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x58c h27 y3ec4 ff6 fs16 fc0 sc0 ls0 ws0\">di rapporto<span class=\"_ _567\"> </span></td><td class=\"t m0 x58d h27 y3ec5 ff6 fs16 fc0 sc0 ls0 ws0\">Impresa </td><td class=\"t m0 x58e h27 y3ec5 ff6 fs16 fc0 sc0 ls0 ws0\">Quota %<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x58f h27 y3ec6 ff6 fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">partecipante<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y3ec7 w1d2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Fides S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n x590 y3ec7 w1d3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Roma<span class=\"_ _567\"> </span></div></td><td class=\"c n x591 y3ec7 w1d4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x592 y3ec7 w1d5 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Banco Desio<span class=\"_ _567\"> </span></div></td><td class=\"c n x593 y3ec7 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">100,000<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h2c y3ec8 ff10 fs16 fc0 sc0 ls0 ws0\">Dynamica Retail Agenzia </td><td class=\"c n x594 y3ec9 w1d3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Roma<span class=\"_ _567\"> </span></div></td><td class=\"c n x595 y3ec9 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x596 y3ec9 w1d2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Fides S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n x597 y3ec9 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">100,00<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y3eca ff9 fs16 fc0 sc0 ls0 ws0\">in Attivit\u00e0 Finanziaria S.r<span class=\"_ _a\"></span>.l.<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y3de2 w1d6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Desio OBG S.r<span class=\"_ _a\"></span>.l. (*)<span class=\"_ _567\"> </span></div></td><td class=\"c n x598 y3de2 w1d7 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Conegliano<span class=\"_ _567\"> </span></div></td><td class=\"c n x599 y3de2 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x59a y3de2 w1d5 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Banco Desio<span class=\"_ _567\"> </span></div></td><td class=\"c n x59b y3de2 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">60,000<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 hd ff2 fs1 fc0 sc0 ls0 ws0 gs146\">Tipo di rapporto:<span class=\"_ _567\"> </span></div><div class=\"t m0 hd ff2 fs1 fc0 sc0 ls0 ws0 gs147\">1 = maggioranza dei diritti di voto nell\u2019assemblea ordinaria<span class=\"_ _567\"> </span></div><div class=\"t m0 hd ff2 fs1 fc0 sc0 ls0 ws0 gs148\">4 = altre forme di controllo<span class=\"_ _567\"> </span></div><div class=\"t m0 hd ff2 fs1 fc0 sc0 ls0 ws0 gs149\">(*) Societ\u00e0 veicolo di operazioni di cartolarizzazione originate dal Gruppo<span class=\"_ _567\"> </span></div>capacit\u00e0 di dirigere le attivit\u00e0 rilevanti dell\u2019entit\u00e0, per ef<span class=\"_ _2\"></span>fetto di un diritto giuridico o per una mera <span class=\"_ _b\"></span>situazione <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>fatto, <span class=\"_ _8\"></span>ed <span class=\"_ _b\"></span>essere <span class=\"_ _8\"></span>altr<span class=\"_ _2\"></span>es\u00ec <span class=\"_ _8\"></span>esposto <span class=\"_ _b\"></span>alla <span class=\"_ _8\"></span>variabilit\u00e0 <span class=\"_ _b\"></span>dei <span class=\"_ _8\"></span>risultati <span class=\"_ _8\"></span>che <span class=\"_ _b\"></span>derivano <span class=\"_ _8\"></span>da tale potere. Alla luce dei riferimenti normativi sopra illustrati, il Gruppo deve pertanto consolidare tutti i tipi di entit\u00e0 qualora siano soddisfatti tutti e tre i r<span class=\"_ _2\"></span>equisiti del controllo. Generalmente, <span class=\"_ _8\"></span>quando <span class=\"_ _8\"></span>un\u2019entit\u00e0 <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _1d\"></span>diretta <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>tramite <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>diritti <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>voto, <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>controllo <span class=\"_ _8\"></span>deriva dalla detenzione di pi\u00f9 della met\u00e0 di tali diritti. Negli altri casi, la determinazione dell\u2019area di consolidamento richiede di considerar<span class=\"_ _2\"></span>e tutti i fattori e le circostanze che conferiscono all\u2019investitor<span class=\"_ _2\"></span>e la capacit\u00e0 pratica di condurre unilateralmente le <span class=\"_ _1d\"></span>attivit\u00e0 <span class=\"_ _24\"></span>rilevanti <span class=\"_ _1d\"></span>dell\u2019entit\u00e0 <span class=\"_ _24\"></span>(controllo <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>fatto). <span class=\"_ _24\"> </span>A <span class=\"_ _1d\"></span>tal <span class=\"_ _24\"> </span>fine <span class=\"_ _1d\"></span>risul<span class=\"_ _b\"></span>ta <span class=\"_ _1d\"></span>necessario <span class=\"_ _24\"></span>considerare <span class=\"_ _8\"></span>un insieme di fattori, quali, a mero titolo di esempio: \u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0\">lo scopo ed il disegno dell<span class=\"_ _b\"></span>\u2019entit\u00e0;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0\">l\u2019individuazione del<span class=\"_ _b\"></span>le attivit\u00e0 rilevanti e di come sono gestite;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _159\"> </span><span class=\"ff8 fc0\">qualsiasi <span class=\"_ _30\"> </span>diritto <span class=\"_ _30\"> </span>detenuto <span class=\"_ _30\"> </span>tramite <span class=\"_ _30\"> </span>accordi <span class=\"_ _30\"> </span>contrattuali  che <span class=\"_ _30\"> </span>attribuiscono <span class=\"_ _30\"> </span>il <span class=\"_ _30\"> </span>potere <span class=\"_ _30\"> </span>di<span class=\"_ _567\"> </span></span>governare <span class=\"_ _9\"> </span>le <span class=\"_ _9\"> </span>attivit\u00e0 <span class=\"_ _9\"> </span>rilevanti,  quali <span class=\"_ _9\"> </span>il <span class=\"_ _9\"> </span>potere <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>determinare <span class=\"_ _9\"> </span>le <span class=\"_ _9\"> </span>politiche  finanziarie <span class=\"_ _9\"> </span>e<span class=\"_ _567\"> </span>gestionali dell\u2019entit\u00e0, il potere di eser<span class=\"_ _2\"></span>citare la maggioranza dei diritti di voto nell\u2019organo<span class=\"_ _567\"> </span>deliberativo o il potere di nominar<span class=\"_ _2\"></span>e o di rimuovere la maggioranza dell\u2019organo con funzioni deliberative;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0\">eventuali dirit<span class=\"_ _b\"></span>ti di voto potenziali esercitabili e considerati sostanziali;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0\">coinvolgimento nell\u2019ent<span class=\"_ _b\"></span>it\u00e0 nel ruolo di agente o di principale;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0\">la natura e la dispersione di eventual<span class=\"_ _b\"></span>i diritti detenuti da altri investitori.<span class=\"_ _567\"> </span></span>Di seguito si forniscono considerazioni di maggiore dettaglio sul perimetr<span class=\"_ _2\"></span>o delle entit\u00e0 controllate in via esclusiva alla data di riferimento, separatamente tra le societ\u00e0 governate attraverso diritti di voto e le entit\u00e0 strutturate.<span class=\"_ _567\"> </span><div class=\"gs14b\"><table class=\"s w1d8 h1b7\" id=\"_a0ac5f27-c53f-4b7c-99be-7a52f49f78b3\"><tr><td class=\"t m0 x59d h45 y3ecb ff13 fs2 fc0 sc0 ls0 ws0\">Societ\u00e0 governate mediante diritti di voto<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 x59d h3 y3ecc ff7 fs3 fc0 sc0 ls0 ws15b\">Con riferimento alla situazione del Gruppo esistente alla data di riferimento, sono considerate </td></tr></table></div><div class=\"gs14c\"><table class=\"s w1d9 h1b8\" id=\"_bfc7db6b-0c62-4527-8a39-55931ba40f2d\"><tr><td class=\"t m0 x59d h3 y3ecd ff7 fs3 fc0 sc0 ls0 wsf6\">controllate in via esclusiva tutte le societ\u00e0 di cui si detiene la maggioranza dei diritti di voto </td></tr><tr><td class=\"t m0 x59d h3 y3ece ff8 fs3 fc0 sc0 ls0 ws0\">nell\u2019assemblea <span class=\"_ _24\"></span>ordinaria, <span class=\"_ _1d\"></span>in <span class=\"_ _24\"> </span>quanto <span class=\"_ _24\"> </span>non <span class=\"_ _24\"> </span>sono <span class=\"_ _24\"> </span>state <span class=\"_ _24\"> </span>individuate <span class=\"_ _24\"> </span>evidenze <span class=\"_ _24\"></span>che <span class=\"_ _24\"></span>altri <span class=\"_ _24\"></span>investitori </td></tr><tr><td class=\"t m0 x59d h3 y3ecf ff7 fs3 fc0 sc0 ls0 ws0\">abbiano la capacit\u00e0 pratica di dirigere le attivit\u00e0 rilevanti.<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 x59d h45 y3ed0 ff13 fs2 fc0 sc0 ls0 ws0\">Entit\u00e0 strutturate consolidate<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 x59d h3 y3ed1 ff8 fs3 fc0 sc0 ls0 ws0\">Il <span class=\"_ _24\"> </span>controllo <span class=\"_ _24\"> </span>delle <span class=\"_ _1\"> </span>entit\u00e0 <span class=\"_ _1\"> </span>strutturate, <span class=\"_ _1\"> </span>ossia <span class=\"_ _24\"> </span>delle <span class=\"_ _1\"> </span>entit\u00e0 <span class=\"_ _1\"> </span>per <span class=\"_ _24\"> </span>le <span class=\"_ _1\"> </span>quali <span class=\"_ _1\"> </span>i <span class=\"_ _24\"> </span>diritti <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>voto <span class=\"_ _1\"> </span>non <span class=\"_ _24\"> </span>sono </td></tr><tr><td class=\"t m0 x59d h3 y3ed2 ff7 fs3 fc0 sc0 ls0 ws9a\">considerati rilevanti per stabilire il contr<span class=\"_ _2\"></span>ollo, \u00e8 ritenuto esistere laddove il Gruppo disponga dei </td></tr></table></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsc4 gs14d\">diritti contrattuali di gestire le attivit\u00e0 rilevanti dell\u2019entit\u00e0 e risulti esposto ai rendimenti variabili<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs14e\">delle stesse.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs14f\">Su <span class=\"_ _2\"></span>tali basi, <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>entit\u00e0 strutturate <span class=\"_ _a\"></span>che hanno <span class=\"_ _2\"></span>comportato <span class=\"_ _2\"></span>la necessit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>un consolidamento <span class=\"_ _a\"></span>ai fini<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws97 gs150\">del bilancio consolidato alla data di riferimento sono rappresentate dalla sola Desio OBG S.r<span class=\"_ _3\"></span>.l.,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs151\">Societ\u00e0 veicolo di operazioni di cartolarizzazione originate dal Gruppo.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2b gs152\">Alla data di riferimento, le analisi svolte sugli investimenti detenuti dal Gruppo in fondi comuni<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsa1 gs153\">di investimento e assimilabili hanno portato ad escludere l\u2019esistenza di un contr<span class=\"_ _2\"></span>ollo sugli stessi;<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs154\">nessun fondo risulta pertanto incluso nell\u2019area di consolidamento.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gs155\">Partecipazioni in imprese contr<span class=\"_ _2\"></span>ollate in modo congiunto e sottoposte a influenza notevole<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs156\">Sono  considerate <span class=\"_ _9\"> </span>societ\u00e0  collegate, <span class=\"_ _9\"> </span>cio\u00e8  sottoposte <span class=\"_ _38\"> </span>a  influenza <span class=\"_ _9\"> </span>notevole,  le <span class=\"_ _9\"> </span>societ\u00e0  non<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs157\">controllate  in  cui  si <span class=\"_ _30\"> </span>eser<span class=\"_ _2\"></span>cita  un\u2019influenza <span class=\"_ _30\"> </span>significativa.  Si  presume  che  la  societ\u00e0 <span class=\"_ _30\"> </span>eser<span class=\"_ _2\"></span>citi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs158\">un\u2019influenza <span class=\"_ _b\"></span>significativa <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>tutti <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>casi <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>cui detiene <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>20% o <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>quota <span class=\"_ _8\"></span>superior<span class=\"_ _2\"></span>e <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>diritti <span class=\"_ _8\"></span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs159\">voto <span class=\"_ _2\"></span>e, <span class=\"_ _2\"></span>indipendentemente dalla <span class=\"_ _a\"></span>quota posseduta, <span class=\"_ _a\"></span>qualora sussista <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>potere <span class=\"_ _a\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _2\"></span>partecipare <span class=\"_ _2\"></span>alle<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs15a\">decisioni <span class=\"_ _b\"></span>gestionali <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>finanziarie <span class=\"_ _8\"></span>delle <span class=\"_ _b\"></span>partecipate, <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>virt\u00f9 <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>particolari <span class=\"_ _b\"></span>legami <span class=\"_ _8\"></span>giuridici, <span class=\"_ _b\"></span>quali<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs15b\">patti <span class=\"_ _8\"></span>parasociali, <span class=\"_ _8\"></span>aventi <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>finalit\u00e0 <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>i <span class=\"_ _1d\"></span>partecipanti <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>patto <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>assicurare <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>rappresentativit\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsda gs15c\">negli organi di gestione e di salvaguar<span class=\"_ _2\"></span>dare l\u2019unitariet\u00e0 di indirizzo della gestione, senza tuttavia<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs15d\">averne il controllo.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs15e\">Le <span class=\"_ _b\"></span>partecipazioni <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>imprese controllate in <span class=\"_ _b\"></span>modo <span class=\"_ _b\"></span>congiunto <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>sottoposte <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>influenza <span class=\"_ _b\"></span>notevole<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsc6 gs15f\">vengono valutate in base al metodo del patrimonio netto, sulla base dei pi\u00f9 recenti bilanci<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs160\">disponibili <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>societ\u00e0 collegata/sottoposta <span class=\"_ _a\"></span>a contr<span class=\"_ _2\"></span>ollo congiunto, <span class=\"_ _a\"></span>opportunamente r<span class=\"_ _2\"></span>ettificati<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs161\">per tenere conto di eventuali eventi o transazioni significative.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws247 gs162\">Con riferimento alla situazione del Gruppo esistente alla data di riferimento, \u00e8 considerata<span class=\"_ _567\"> </span> </div>sottoposta a influenza notevole Anthilia Capital <span class=\"_ _b\"></span>Partner SGR, in quanto sono state <span class=\"_ _b\"></span>individuate<span class=\"_ _567\"> </span>evidenze <span class=\"_ _a\"></span>tali <span class=\"_ _a\"></span>per <span class=\"_ _2\"></span>cui <span class=\"_ _a\"></span>Banco <span class=\"_ _a\"></span>Desio <span class=\"_ _2\"></span>ha <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>potere <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>partecipare <span class=\"_ _a\"></span>alle <span class=\"_ _2\"></span>decisioni <span class=\"_ _a\"></span>gestionali <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>finanziarie<span class=\"_ _567\"> </span>della societ\u00e0 in virt\u00f9 degli accordi di partnership sottoscritti.<span class=\"_ _567\"> </span>V<span class=\"_ _2\"></span>ariazioni dell\u2019area di consolidamento<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019unica variazione intervenuta sull\u2019area di consolidamento rispetto al Bilancio 2024 riguarda<span class=\"_ _567\"> </span>l\u2019incremento <span class=\"_ _3\"></span>della <span class=\"_ _a\"></span>quota <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>controllo <span class=\"_ _3\"></span>dall\u201989,23% <span class=\"_ _a\"></span>al <span class=\"_ _2\"></span>100% <span class=\"_ _a\"></span>detenuta <span class=\"_ _a\"></span>da <span class=\"_ _a\"></span>Banco <span class=\"_ _a\"></span>Desio <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>Dynamica<span class=\"_ _567\"> </span>Retail <span class=\"_ _24\"></span>S.p.A. <span class=\"_ _24\"> </span>e <span class=\"_ _24\"> </span>l\u2019avvenuta <span class=\"_ _24\"> </span>fusione <span class=\"_ _24\"> </span>per <span class=\"_ _1\"> </span>incorporazione <span class=\"_ _24\"></span>di <span class=\"_ _24\"> </span>quest\u2019ultima <span class=\"_ _24\"> </span>nella <span class=\"_ _24\"> </span>controllata <span class=\"_ _24\"> </span>Fides<span class=\"_ _567\"> </span>S.p.A., <span class=\"_ _8\"></span>con <span class=\"_ _b\"></span>efficacia <span class=\"_ _b\"></span>giuridica <span class=\"_ _8\"></span>dal <span class=\"_ _8\"></span>6 <span class=\"_ _b\"></span>d<span class=\"_ _b\"></span>icembre <span class=\"_ _b\"></span>2025 <span class=\"_ _8\"></span>ed <span class=\"_ _b\"></span>efficacia <span class=\"_ _8\"></span>contabile <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>fiscale <span class=\"_ _8\"></span>retr<span class=\"_ _2\"></span>oattiva,<span class=\"_ _567\"> </span>a <span class=\"_ _8\"></span>far <span class=\"_ _1d\"></span>data <span class=\"_ _1d\"></span>dal <span class=\"_ _1d\"></span>1\u00b0 <span class=\"_ _1d\"></span>gennaio <span class=\"_ _1d\"></span>2025, <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>cui <span class=\"_ _1d\"></span>trattamento <span class=\"_ _1d\"></span>contabile <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>conformit\u00e0 <span class=\"_ _1d\"></span>a <span class=\"_ _1d\"></span>quanto <span class=\"_ _1d\"></span>previsto<span class=\"_ _567\"> </span>dal documento \u201cOrientamenti preliminari ASSIREVI in tema di IFRS - OPI N. 2 (Revised) -<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>rattamento contabile delle fusioni nel bilancio d\u2019esercizio\u201d non ha prodotto ef<span class=\"_ _2\"></span>fetti sul bilancio<span class=\"_ _567\"> </span>consolidato (come illustrato al paragrafo \u201cEventi societari di rilievo\u201d della Relazione sulla<span class=\"_ _567\"> </span>gestione e nella \u201cParte G \u2013 Operazioni di aggregazione riguar<span class=\"_ _2\"></span>danti imprese o rami d\u2019azienda\u201d<span class=\"_ _567\"> </span>della Nota integrativa cui si fa rinvio). Ad esito di tale operazione, tra l\u2019altro, Fides S.p.A. risulta<span class=\"_ _567\"> </span>detentrice della partecipazione totalitaria in Dynamica Retail Agenzia S.r<span class=\"_ _3\"></span>.l. (precedentemente<span class=\"_ _567\"> </span>detenuta da Dynamica Retail S.p.A.).<span class=\"_ _567\"> </span>3. Partecipazioni in societ\u00e0 controllate in via esclusiva con<span class=\"_ _567\"> </span>interessenze di terzi significative<span class=\"_ _567\"> </span>3.1 Interessenze di terzi, disponibilit\u00e0 dei voti di terzi e dividendi distribuiti ai terzi<span class=\"_ _567\"> </span><table class=\"s w1da h1b9\" id=\"_8d7b8a5e-3c53-4ac1-977e-a7550c08e5a7\"><tr><td class=\"c n x304 y3ed3 w1cf h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Denominazioni imprese<span class=\"_ _567\"> </span></div></td><td class=\"c n x59f y3ed3 w1db h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Interessenze dei terzi %<span class=\"_ _567\"> </span></div></td><td class=\"c n x5a0 y3ed3 w1dc h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Dividendi distribuiti ai terzi<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w1dd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Desio OBG S.r<span class=\"_ _a\"></span>.l.<span class=\"_ _567\"> </span></div></td><td class=\"c n x5a1 y3de2 w1de h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">40,000<span class=\"_ _14d\"> </span>-<span class=\"_ _567\"> </span></div></td><td></td></tr></table>3.2 Partecipazioni con interessenze di terzi: informazioni contabili<table class=\"s w1df h1ba\" id=\"_e8be3cb0-fbb8-44aa-875a-145d6171aef4\"><tr><td class=\"c n x304 y3ed4 w1e0 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Denominazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x5a3 y3ed4 w1e1 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x5a4 h27 y3ed5 ff6 fs16 fc0 sc0 ls0 ws0\">Cassa e </td><td class=\"t m0 x5a5 h27 y3ed6 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 </td><td class=\"t m0 x5a6 h27 y3ed6 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 </td><td class=\"t m0 x5a7 h27 y3ed7 ff6 fs16 fc0 sc0 ls0 ws0\">Passivit\u00e0 </td><td class=\"t m0 x5a8 h27 y3ed7 ff6 fs16 fc0 sc0 ls0 ws0\">Patrimonio </td><td class=\"t m0 x5a9 h27 y3ed7 ff6 fs16 fc0 sc0 ls0 ws0\">Margine di </td><td class=\"t m0 x5aa h27 y3ed7 ff6 fs16 fc0 sc0 ls0 ws0\">Margine DI </td><td class=\"t m0 x5ab h27 y3ed8 ff6 fs16 fc0 sc0 ls0 ws0\">Costi </td><td class=\"t m0 x5ac h27 y3ed8 ff6 fs16 fc0 sc0 ls0 ws0\">Utile </td><td class=\"t m0 x5ad h27 y3ed9 ff6 fs16 fc0 sc0 ls0 ws0\">Utile </td><td class=\"t m0 x5ae h27 y3eda ff6 fs16 fc0 sc0 ls0 ws0\">Utile </td><td class=\"t m0 x5af h27 y3edb ff6 fs16 fc0 sc0 ls0 ws0\">Utile </td><td class=\"t m0 x5b0 h27 y3edc ff6 fs16 fc0 sc0 ls0 ws0\">Altre </td><td class=\"t m0 x5b1 h27 y3edd ff6 fs16 fc0 sc0 ls0 ws0\">Redditivit\u00e0 </td></tr><tr><td></td><td class=\"t m0 x5b2 h27 y3ede ff6 fs16 fc0 sc0 ls0 ws0\">attivo<span class=\"_ _567\"> </span></td><td class=\"t m0 x5b3 h27 y3ede ff6 fs16 fc0 sc0 ls0 ws0\">isponibilit\u00e0 </td><td class=\"t m0 x5b4 h27 y3edf ff6 fs16 fc0 sc0 ls0 ws0\">Finanziarie<span class=\"_ _567\"> </span></td><td class=\"t m0 x5b5 h27 y3edf ff6 fs16 fc0 sc0 ls0 ws0\">materiali e </td><td class=\"t m0 x5b6 h27 y3ee0 ff6 fs16 fc0 sc0 ls0 ws0\">Finanziarie<span class=\"_ _567\"> </span></td><td class=\"t m0 x5b7 h27 y3ee0 ff6 fs16 fc0 sc0 ls0 ws0\">netto<span class=\"_ _567\"> </span></td><td class=\"t m0 x5b8 h27 y3ee0 ff6 fs16 fc0 sc0 ls0 ws0\">interesse<span class=\"_ _567\"> </span></td><td class=\"t m0 x5b9 h27 y3ee0 ff6 fs16 fc0 sc0 ls0 ws0\">INTERMEDIA<span class=\"_ _567\"> </span></td><td class=\"t m0 x5ba h27 y3ee1 ff6 fs16 fc0 sc0 ls0 ws0\">operativi<span class=\"_ _567\"> </span></td><td class=\"t m0 x5bb h27 y3ee1 ff6 fs16 fc0 sc0 ls0 ws0\">(perdita) </td><td class=\"t m0 x5bc h27 y3ee2 ff6 fs16 fc0 sc0 ls0 ws0\">(perdita) </td><td class=\"t m0 x5bd h27 y3ee3 ff6 fs16 fc0 sc0 ls0 ws0\">(perdita) </td><td class=\"t m0 x5be h27 y3ee4 ff6 fs16 fc0 sc0 ls0 ws0\">(perdita) </td><td class=\"t m0 x5bf h27 y3ee5 ff6 fs16 fc0 sc0 ls0 ws0\">componenti </td><td class=\"t m0 x5c0 h27 y3ee6 ff6 fs16 fc0 sc0 ls0 ws0\">complessiva </td></tr><tr><td></td><td></td><td class=\"t m0 x5c1 h27 y3ee7 ff6 fs16 fc0 sc0 ls0 ws0\">liquide<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x5c2 h27 y3ee8 ff6 fs16 fc0 sc0 ls0 ws0\">IMmateriali<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x5c3 h27 y3ee9 ff6 fs16 fc0 sc0 ls0 ws0\">ZIONE<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x5ac h27 y3eea ff6 fs16 fc0 sc0 ls0 ws0\">della </td><td class=\"t m0 x5ad h27 y3eeb ff6 fs16 fc0 sc0 ls0 ws0\">della </td><td class=\"t m0 x5c4 h27 y3eec ff6 fs16 fc0 sc0 ls0 ws0\">dei gruppi </td><td class=\"t m0 x5c5 h27 y3eed ff6 fs16 fc0 sc0 ls0 ws0\">d\u2019esercizio </td><td class=\"t m0 x5bf h27 y3eee ff6 fs16 fc0 sc0 ls0 ws0\">reddituali al </td><td class=\"t m0 x5c6 h27 y3eef ff6 fs16 fc0 sc0 ls0 ws0\">(3) = (1) + (2)<span class=\"_ _567\"> </span></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=\"t m0 x5c7 h27 y3ef0 ff6 fs16 fc0 sc0 ls0 ws0\">operativit\u00e0 </td><td class=\"t m0 x5c8 h27 y3ef1 ff6 fs16 fc0 sc0 ls0 ws0\">operativit\u00e0 </td><td class=\"t m0 x5c9 h27 y3ef2 ff6 fs16 fc0 sc0 ls0 ws0\">di attivit\u00e0 </td><td class=\"t m0 x5ca h27 y3ef3 ff6 fs16 fc0 sc0 ls0 ws0\">(1)<span class=\"_ _567\"> </span></td><td class=\"t m0 x5cb h27 y3ef4 ff6 fs16 fc0 sc0 ls0 ws0\">netto delle </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=\"t m0 x5cc h27 y3ef5 ff6 fs16 fc0 sc0 ls0 ws0\">corrente al </td><td class=\"t m0 x5cd h27 y3ef6 ff6 fs16 fc0 sc0 ls0 ws0\">corrente al </td><td class=\"t m0 x5ce h27 y3ef7 ff6 fs16 fc0 sc0 ls0 ws0\">in via di </td><td></td><td class=\"t m0 x5cf h27 y3ef8 ff6 fs16 fc0 sc0 ls0 ws0\">imposte (2)<span class=\"_ _567\"> </span></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=\"t m0 x5cc h27 y3ef9 ff6 fs16 fc0 sc0 ls0 ws0\">lordo delle </td><td class=\"t m0 x5d0 h27 y3efa ff6 fs16 fc0 sc0 ls0 ws0\">netto delle </td><td class=\"t m0 x5d1 h27 y3efb ff6 fs16 fc0 sc0 ls0 ws0\">dismissione </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=\"t m0 x5d2 h27 y3efc ff6 fs16 fc0 sc0 ls0 ws0\">imposte<span class=\"_ _567\"> </span></td><td class=\"t m0 x5d3 h27 y3efd ff6 fs16 fc0 sc0 ls0 ws0\">imposte<span class=\"_ _567\"> </span></td><td class=\"t m0 x5ce h27 y3efe ff6 fs16 fc0 sc0 ls0 ws0\">al netto </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 class=\"t m0 x5ae h27 y3eff ff6 fs16 fc0 sc0 ls0 ws0\">delle </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 class=\"t m0 x5d4 h27 y3f00 ff6 fs16 fc0 sc0 ls0 ws0\">imposte<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x5d5 y3f01 w1dd h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Desio OBG S.r<span class=\"_ _a\"></span>.l.<span class=\"_ _567\"> </span></div></td><td class=\"c n x5d6 y3f01 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">56<span class=\"_ _567\"> </span></div></td><td class=\"c n x5d7 y3f01 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">32<span class=\"_ _567\"> </span></div></td><td class=\"c n x5d8 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5d9 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5da y3f01 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5db y3f01 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10<span class=\"_ _567\"> </span></div></td><td class=\"c n x5dc y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5dd y3f01 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">112<span class=\"_ _567\"> </span></div></td><td class=\"c n x5de y3f01 w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(112)<span class=\"_ _567\"> </span></div></td><td class=\"c n x5df y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5e0 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5e1 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5e2 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5e3 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5e4 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table>4. Restrizioni significative<span class=\"_ _567\"> </span>Non si rilevano restrizioni (per esempio r<span class=\"_ _2\"></span>estrizioni legali, contrattuali e normative) alla capacit\u00e0<span class=\"_ _567\"> </span>della Capogruppo di accedere alle attivit\u00e0, o di utilizzarle, e di estinguere le passivit\u00e0 del<span class=\"_ _567\"> </span>Gruppo <span class=\"_ _2\"></span>quali, nello <span class=\"_ _a\"></span>specifico, limitazioni <span class=\"_ _a\"></span>alla capacit\u00e0 <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>Capogruppo <span class=\"_ _2\"></span>o delle <span class=\"_ _a\"></span>sue contr<span class=\"_ _2\"></span>ollate<span class=\"_ _567\"> </span>di trasferire disponibilit\u00e0 liquide o <span class=\"_ _b\"></span>limitazioni ai trasferimenti <span class=\"_ _b\"></span>di fondi sotto <span class=\"_ _b\"></span>forma di d<span class=\"_ _b\"></span>ividendi,<span class=\"_ _567\"> </span>prestiti o anticipazioni concessi ad (o da) altr<span class=\"_ _2\"></span>e societ\u00e0 del Gruppo.<span class=\"_ _567\"> </span>5. Altre informazioni<span class=\"_ _567\"> </span>I criteri di consolidamento, definiti nell\u2019IFRS 10, sono regolati come segue:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0 ls1 ws17f\">controllate in via esclusiva: le attivit\u00e0, le passivit\u00e0, il patrimonio netto, le \u201coperazioni fuori<span class=\"_ _567\"> </span></span>bilancio\u201d, i costi e i ricavi sono integrati nelle relative componenti del consolidato, secondo il<span class=\"_ _567\"> </span>metodo del consolidamento integrale. L<span class=\"_ _a\"></span>\u2019eventuale differenza positiva emer<span class=\"_ _2\"></span>gente dal raffr<span class=\"_ _2\"></span>onto<span class=\"_ _567\"> </span>tra il valore di carico di ciascuna partecipazione e la rispettiva frazione del patrimonio netto<span class=\"_ _567\"> </span>della societ\u00e0 controllata r<span class=\"_ _2\"></span>esiduale dopo l\u2019eventuale allocazione a voce propria \u00e8 iscritta come<span class=\"_ _567\"> </span>avviamento e assoggettata alla procedura cosiddetta d\u2019impairment test;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">collegate: <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>partecipazioni <span class=\"_ _2\"></span>nelle societ\u00e0 <span class=\"_ _a\"></span>collegate sono <span class=\"_ _a\"></span>consolidate con <span class=\"_ _a\"></span>il metodo <span class=\"_ _a\"></span>definito<span class=\"_ _567\"> </span></span>del patrimonio netto (tale criterio \u00e8 applicabile alla data di riferimento del presente<span class=\"_ _567\"> </span>bilancio <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>quanto <span class=\"_ _2\"></span>la <span class=\"_ _a\"></span>Capogruppo <span class=\"_ _a\"></span>ha <span class=\"_ _2\"></span>acquisito <span class=\"_ _a\"></span>la <span class=\"_ _2\"></span>partecipazione <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>Anthilia <span class=\"_ _2\"></span>Capital <span class=\"_ _a\"></span>Partners<span class=\"_ _567\"> </span>SGR <span class=\"_ _1d\"></span>S.p.A. <span class=\"_ _24\"> </span>che <span class=\"_ _24\"> </span>in <span class=\"_ _24\"></span>forza <span class=\"_ _24\"></span>degli <span class=\"_ _1d\"></span>accordi <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>partnership <span class=\"_ _24\"> </span>sottoscritti, <span class=\"_ _24\"> </span>si <span class=\"_ _24\"></span>configura <span class=\"_ _24\"></span>come <span class=\"_ _1d\"></span>una<span class=\"_ _567\"> </span>interessenza in societ\u00e0 collegata).<span class=\"_ _567\"> </span>Le societ\u00e0 controllate pr<span class=\"_ _2\"></span>edispongono un bilancio di esercizio alla medesima data di chiusura<span class=\"_ _567\"> </span> del bilancio consolidato (e del bilancio separato della Capogruppo).<span class=\"_ _567\"> </span>5. Partecipazioni<span class=\"_ _567\"> </span>Criteri di classificazione<span class=\"_ _567\"> </span>La voce include le interessenze detenute in entit\u00e0 collegate o sottoposte a contr<span class=\"_ _2\"></span>ollo congiunto, disciplinate dallo IAS 28. Le altre partecipazioni minoritarie seguono il trattamento pr<span class=\"_ _2\"></span>evisto dall\u2019IFRS 9, sono classificate <span class=\"_ _b\"></span>tra le Attivit\u00e0 finanziarie valutate <span class=\"_ _b\"></span>al fair value con <span class=\"_ _b\"></span>impatto a conto economico <span class=\"_ _8\"></span>(FVTPL) <span class=\"_ _1d\"></span>o <span class=\"_ _8\"></span>le <span class=\"_ _1d\"></span>Attivit\u00e0 <span class=\"_ _1d\"></span>finanziarie <span class=\"_ _8\"></span>valutate <span class=\"_ _1d\"></span>al <span class=\"_ _1d\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _1d\"></span>con <span class=\"_ _8\"></span>impatto <span class=\"_ _1d\"></span>sulla <span class=\"_ _1d\"></span>redditivit\u00e0 complessiva (FVOCI).<span class=\"_ _567\"> </span>Sono <span class=\"_ _b\"></span>considerate <span class=\"_ _b\"></span>sottoposte <span class=\"_ _8\"></span>ad <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>influenza <span class=\"_ _8\"></span>notevole <span class=\"_ _b\"></span>(collegate) <span class=\"_ _b\"></span>le <span class=\"_ _8\"></span>entit\u00e0 <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>cui <span class=\"_ _8\"></span>si <span class=\"_ _b\"></span>possiede almeno il 20% dei diritti di voto (ivi inclusi i diritti di voto \u201cpotenziali\u201d) o in cui, pur detenendo una <span class=\"_ _1d\"></span>quota <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>diritti <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>voto <span class=\"_ _24\"></span>inferiore, <span class=\"_ _8\"></span>si <span class=\"_ _1d\"></span>ha <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>potere <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>partecipare <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>determinazione <span class=\"_ _1d\"></span>delle politiche finanziarie <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>gestionali della <span class=\"_ _b\"></span>partecipata in <span class=\"_ _b\"></span>virt\u00f9 <span class=\"_ _b\"></span>di particolari <span class=\"_ _b\"></span>legami <span class=\"_ _b\"></span>giuridici quali <span class=\"_ _b\"></span>la partecipazione a patti di sindacato.<span class=\"_ _567\"> </span>Sono considerate sottoposte a controllo congiunto (joint ventur<span class=\"_ _2\"></span>e) le entit\u00e0 per cui, su base contrattuale, il controllo <span class=\"_ _2\"></span>\u00e8 condiviso con uno o pi\u00f9 altri soggetti, ovver<span class=\"_ _2\"></span>o quando per le decisioni<span class=\"_ _567\"> </span>riguardanti le attivit\u00e0 rilevanti \u00e8 richiesto il consenso unanime di tutte le parti che condividono il<span class=\"_ _567\"> </span>controllo.<span class=\"_ _567\"> </span>Criteri di iscrizione<span class=\"_ _567\"> </span>Le partecipazioni sono iscritte alla data di regolamento. L<span class=\"_ _3\"></span>\u2019iscrizione iniziale \u00e8 al costo inclusivo<span class=\"_ _567\"> </span>degli oneri accessori direttamente attribuibili. Per le partecipazioni in valuta estera la conversione<span class=\"_ _567\"> </span>in euro viene ef<span class=\"_ _2\"></span>fettuata usando il tasso di cambio in essere alla data di regolamento.<span class=\"_ _567\"> </span>Criteri di valutazione<span class=\"_ _567\"> </span>Il criterio della valutazione successiva alla prima iscrizione \u00e8 il patrimonio netto.<span class=\"_ _567\"> </span>A ogni data di riferimento del bilancio viene accertata l\u2019eventuale obiettiva evidenza che la<span class=\"_ _567\"> </span>partecipazione abbia subito una perdita dur<span class=\"_ _2\"></span>evole di valore (test d\u2019impairment).<span class=\"_ _567\"> </span>La <span class=\"_ _a\"></span>perdita <span class=\"_ _a\"></span>durevole <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>valore <span class=\"_ _a\"></span>si <span class=\"_ _a\"></span>verifica <span class=\"_ _2\"></span>quando <span class=\"_ _2\"></span>il <span class=\"_ _a\"></span>valore <span class=\"_ _a\"></span>contabile <span class=\"_ _2\"></span>dell\u2019attivit\u00e0 <span class=\"_ _a\"></span>risulta <span class=\"_ _2\"></span>superiore <span class=\"_ _a\"></span>al<span class=\"_ _567\"> </span>suo valore r<span class=\"_ _2\"></span>ecuperabile, pari al maggiore tra il prezzo netto di vendita (cio\u00e8 l\u2019importo ottenibile<span class=\"_ _567\"> </span>dalla vendita dell\u2019attivo in un\u2019ipotetica transazione tra terzi, al netto dei costi di dismissione)<span class=\"_ _567\"> </span>e <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>d\u2019uso <span class=\"_ _8\"></span>(pari <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>attuale <span class=\"_ _8\"></span>dei <span class=\"_ _b\"></span>flussi <span class=\"_ _b\"></span>finanziari <span class=\"_ _8\"></span>futuri <span class=\"_ _b\"></span>attesi <span class=\"_ _b\"></span>che <span class=\"_ _8\"></span>si <span class=\"_ _b\"></span>stima <span class=\"_ _b\"></span>arriveranno<span class=\"_ _567\"> </span>dall\u2019uso permanente e dalla dismissione dell\u2019attivit\u00e0 alla fine della sua vita utile).<span class=\"_ _567\"> </span>A completamento del processo di impairment test, tenuto conto della policy interna, viene<span class=\"_ _567\"> </span>effettuato anche uno \u201cstr<span class=\"_ _2\"></span>ess test\u201d di alcuni parametri chiave considerati nel modello di<span class=\"_ _567\"> </span>valutazione al fine di portare il valor<span class=\"_ _2\"></span>e recuperabile al valore di iscrizione in bilancio.<span class=\"_ _567\"> </span>In <span class=\"_ _7d\"></span>relazione <span class=\"_ _4\"></span>a <span class=\"_ _7d\"></span>quanto <span class=\"_ _7d\"></span>stabilisce <span class=\"_ _7d\"></span>lo <span class=\"_ _7d\"></span>IAS <span class=\"_ _4\"></span>36, <span class=\"_ _7d\"></span>il <span class=\"_ _7d\"></span>test <span class=\"_ _7d\"></span>d\u2019impairment <span class=\"_ _7d\"></span>deve <span class=\"_ _7d\"></span>essere <span class=\"_ _4\"></span>effettuato <span class=\"_ _7d\"></span>annualmente;<span class=\"_ _567\"> </span>ad <span class=\"_ _2\"></span>ogni <span class=\"_ _a\"></span>chiusura infrannuale, <span class=\"_ _a\"></span>inoltre, <span class=\"_ _a\"></span>si <span class=\"_ _2\"></span>procede <span class=\"_ _a\"></span>a verificar<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>l\u2019eventuale <span class=\"_ _2\"></span>esistenza <span class=\"_ _a\"></span>di pr<span class=\"_ _2\"></span>esupposti<span class=\"_ _567\"> </span>che comportino la necessit\u00e0 di dover effettuar<span class=\"_ _2\"></span>e nuovamente il test di impairment: in particolare<span class=\"_ _567\"> </span>si <span class=\"_ _9\"> </span>effettua <span class=\"_ _9\"> </span>un <span class=\"_ _9\"> </span>monitoraggio <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>alcuni <span class=\"_ _9\"> </span>indicatori <span class=\"_ _9\"> </span>quantitativi <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>qualitativi <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>presunzione <span class=\"_ _9\"> </span>di<span class=\"_ _567\"> </span>riduzione di valore della partecipazione (trigger event).<span class=\"_ _567\"> </span>Le <span class=\"_ _1d\"></span>eventuali <span class=\"_ _24\"></span>rettifiche <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>valore <span class=\"_ _8\"></span>dovute <span class=\"_ _24\"> </span>a <span class=\"_ _24\"></span>perdita <span class=\"_ _8\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _1d\"></span>valore <span class=\"_ _1d\"></span>(impairment), <span class=\"_ _24\"></span>sono <span class=\"_ _1d\"></span>da <span class=\"_ _24\"> </span>rilevare <span class=\"_ _1d\"></span>in<span class=\"_ _567\"> </span>contropartita al conto economico.<span class=\"_ _567\"> </span>Qualora <span class=\"_ _77\"> </span>i <span class=\"_ _77\"> </span>motivi <span class=\"_ _77\"> </span>della <span class=\"_ _30\"> </span>perdita <span class=\"_ _77\"> </span>di <span class=\"_ _77\"> </span>valore <span class=\"_ _30\"> </span>siano <span class=\"_ _77\"> </span>rimossi <span class=\"_ _77\"> </span>a <span class=\"_ _77\"> </span>seguito <span class=\"_ _77\"> </span>di <span class=\"_ _77\"> </span>evento <span class=\"_ _30\"> </span>verificatosi<span class=\"_ _567\"> </span>successivamente alla rilevazione della perdita di valor<span class=\"_ _2\"></span>e, vengono effettuate riprese di valor<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span>con imputazione a conto economico.<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>Le <span class=\"_ _1d\"></span>partecipazioni <span class=\"_ _24\"></span>sono <span class=\"_ _1d\"></span>cancellate <span class=\"_ _24\"> </span>dal <span class=\"_ _24\"></span>bilancio <span class=\"_ _1d\"></span>quando <span class=\"_ _24\"></span>scadono <span class=\"_ _1d\"></span>i <span class=\"_ _24\"> </span>diritti <span class=\"_ _24\"></span>contrattuali <span class=\"_ _1d\"></span>sui <span class=\"_ _24\"> </span>flussi<span class=\"_ _567\"> </span> finanziari <span class=\"_ _2\"></span>derivanti <span class=\"_ _2\"></span>dalle attivit\u00e0 <span class=\"_ _a\"></span>finanziarie o <span class=\"_ _a\"></span>quando sono <span class=\"_ _a\"></span>cedute con <span class=\"_ _a\"></span>trasferimento <span class=\"_ _2\"></span>sostanziale<span class=\"_ _567\"> </span> di tutti i rischi e benefici connessi.<span class=\"_ _567\"> </span>Criteri di rilevazione delle componenti reddituali<span class=\"_ _567\"> </span>I <span class=\"_ _1d\"></span>dividendi <span class=\"_ _24\"> </span>sono <span class=\"_ _24\"> </span>contabilizzati <span class=\"_ _24\"></span>quando <span class=\"_ _1d\"></span>matura <span class=\"_ _24\"> </span>il <span class=\"_ _24\"> </span>diritto <span class=\"_ _24\"></span>a <span class=\"_ _1d\"></span>ricevere <span class=\"_ _24\"></span>il <span class=\"_ _1d\"></span>relativo <span class=\"_ _24\"></span>pagamento. <span class=\"_ _1d\"></span>Gli<span class=\"_ _567\"> </span> utili/perdite da cessione sono determinati in base alla dif<span class=\"_ _2\"></span>ferenza tra il valore di carico della<span class=\"_ _567\"> </span> partecipazione in base al criterio del costo medio ponderato e il corrispettivo della transazione,<span class=\"_ _567\"> </span> al netto degli oneri accessori direttamente imputabili.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-700": {
   "value": "Sezione 3 <span class=\"ff9\">- Ar<span class=\"_ _2\"></span>ea e metodi di consolidamento<span class=\"_ _567\"> </span></span>1. Partecipazioni in societ\u00e0 controllate in via esclusiva<span class=\"_ _567\"> </span>2. V<span class=\"_ _a\"></span>alutazioni e assunzioni significative per deter<span class=\"_ _b\"></span>minare l\u2019area di consolidamento<span class=\"_ _567\"> </span>Societ\u00e0 controllate<span class=\"_ _567\"> </span>Il bilancio consolidato comprende le risultanze patrimoniali ed economiche della capogruppo<span class=\"_ _567\"> </span>Banco di Desio e della Brianza S.p.A. e delle sue entit\u00e0 controllate dir<span class=\"_ _2\"></span>ette e indirette, incluse le<span class=\"_ _567\"> </span>entit\u00e0 <span class=\"_ _3\"></span>strutturate, <span class=\"_ _a\"></span>ai <span class=\"_ _3\"></span>sensi <span class=\"_ _a\"></span>di <span class=\"_ _3\"></span>quanto <span class=\"_ _a\"></span>previsto <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>principio <span class=\"_ _a\"></span>contabile <span class=\"_ _3\"></span>IFRS <span class=\"_ _a\"></span>10 <span class=\"_ _3\"></span>Bilancio <span class=\"_ _a\"></span>consolidato.<span class=\"_ _567\"> </span>In base al citato principio, il r<span class=\"_ _2\"></span>equisito del controllo \u00e8 alla base del consolidamento di tutti i tipi<span class=\"_ _567\"> </span>di entit\u00e0, <span class=\"_ _2\"></span>incluse le <span class=\"_ _2\"></span>entit\u00e0 strutturate, e <span class=\"_ _2\"></span>si r<span class=\"_ _2\"></span>ealizza qualora <span class=\"_ _2\"></span>siano contemporaneamente pr<span class=\"_ _2\"></span>esenti<span class=\"_ _567\"> </span>i seguenti tre r<span class=\"_ _2\"></span>equisiti in capo all\u2019investitore:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0\">potere di decisione sulle attivit\u00e0 rilevanti dell\u2019entit\u00e0;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0\">esposizioni, o diritt<span class=\"_ _b\"></span>i, ai rendimenti variabili derivanti dal rapporto con l\u2019entit\u00e0;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0 ws106\">capacit\u00e0 di esercitare il proprio poter<span class=\"_ _2\"></span>e per incidere sull\u2019ammontar<span class=\"_ _2\"></span>e dei suoi rendimenti, per<span class=\"_ _567\"> </span></span>effetto del suo rapporto con l\u2019entit\u00e0 (collegamento tra poter<span class=\"_ _2\"></span>e e rendimenti).<span class=\"_ _567\"> </span>Pi\u00f9 in dettaglio, l\u2019IFRS 10 stabilisce che, per detenere il contr<span class=\"_ _2\"></span>ollo, l\u2019investitore debba avere la<table class=\"s w1ce h1b6\" id=\"_7ad9af3c-35b8-4ea5-8960-9e6e9f391719\"><tr><td class=\"c n x304 y3ec2 w1cf h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Denominazioni imprese<span class=\"_ _567\"> </span></div></td><td class=\"c n x589 y3ec2 w1d0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Sede<span class=\"_ _567\"> </span></div></td><td class=\"c n x58a y3ec2 w1d1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipo<span class=\"_ _567\"> </span></div></td><td></td><td class=\"t m0 x58b h27 y3ec3 ff6 fs16 fc0 sc0 ls0 ws0\">Rapporto di partecipazione<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x58c h27 y3ec4 ff6 fs16 fc0 sc0 ls0 ws0\">di rapporto<span class=\"_ _567\"> </span></td><td class=\"t m0 x58d h27 y3ec5 ff6 fs16 fc0 sc0 ls0 ws0\">Impresa </td><td class=\"t m0 x58e h27 y3ec5 ff6 fs16 fc0 sc0 ls0 ws0\">Quota %<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x58f h27 y3ec6 ff6 fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">partecipante<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y3ec7 w1d2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Fides S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n x590 y3ec7 w1d3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Roma<span class=\"_ _567\"> </span></div></td><td class=\"c n x591 y3ec7 w1d4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x592 y3ec7 w1d5 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Banco Desio<span class=\"_ _567\"> </span></div></td><td class=\"c n x593 y3ec7 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">100,000<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h2c y3ec8 ff10 fs16 fc0 sc0 ls0 ws0\">Dynamica Retail Agenzia </td><td class=\"c n x594 y3ec9 w1d3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Roma<span class=\"_ _567\"> </span></div></td><td class=\"c n x595 y3ec9 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x596 y3ec9 w1d2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Fides S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n x597 y3ec9 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">100,00<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y3eca ff9 fs16 fc0 sc0 ls0 ws0\">in Attivit\u00e0 Finanziaria S.r<span class=\"_ _a\"></span>.l.<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y3de2 w1d6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Desio OBG S.r<span class=\"_ _a\"></span>.l. (*)<span class=\"_ _567\"> </span></div></td><td class=\"c n x598 y3de2 w1d7 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Conegliano<span class=\"_ _567\"> </span></div></td><td class=\"c n x599 y3de2 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x59a y3de2 w1d5 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Banco Desio<span class=\"_ _567\"> </span></div></td><td class=\"c n x59b y3de2 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">60,000<span class=\"_ _567\"> </span></div></td></tr></table>Tipo di rapporto:<span class=\"_ _567\"> </span>1 = maggioranza dei diritti di voto nell\u2019assemblea ordinaria<span class=\"_ _567\"> </span>4 = altre forme di controllo<span class=\"_ _567\"> </span>(*) Societ\u00e0 veicolo di operazioni di cartolarizzazione originate dal Gruppo<span class=\"_ _567\"> </span><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15 gs11d\">capacit\u00e0 di dirigere le attivit\u00e0 rilevanti dell\u2019entit\u00e0, per ef<span class=\"_ _2\"></span>fetto di un diritto giuridico o per una </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs11e\">mera <span class=\"_ _b\"></span>situazione <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>fatto, <span class=\"_ _8\"></span>ed <span class=\"_ _b\"></span>essere <span class=\"_ _8\"></span>altr<span class=\"_ _2\"></span>es\u00ec <span class=\"_ _8\"></span>esposto <span class=\"_ _b\"></span>alla <span class=\"_ _8\"></span>variabilit\u00e0 <span class=\"_ _b\"></span>dei <span class=\"_ _8\"></span>risultati <span class=\"_ _8\"></span>che <span class=\"_ _b\"></span>derivano <span class=\"_ _8\"></span>da </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs11f\">tale potere. </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsa8 gs120\">Alla luce dei riferimenti normativi sopra illustrati, il Gruppo deve pertanto consolidare tutti i tipi </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs121\">di entit\u00e0 qualora siano soddisfatti tutti e tre i r<span class=\"_ _2\"></span>equisiti del controllo. </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs122\">Generalmente, <span class=\"_ _8\"></span>quando <span class=\"_ _8\"></span>un\u2019entit\u00e0 <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _1d\"></span>diretta <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>tramite <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>diritti <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>voto, <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>controllo <span class=\"_ _8\"></span>deriva </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs123\">dalla detenzione di pi\u00f9 della met\u00e0 di tali diritti. </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2f2 gs124\">Negli altri casi, la determinazione dell\u2019area di consolidamento richiede di considerar<span class=\"_ _2\"></span>e tutti i fattori </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws11 gs125\">e le circostanze che conferiscono all\u2019investitor<span class=\"_ _2\"></span>e la capacit\u00e0 pratica di condurre unilateralmente </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs126\">le <span class=\"_ _1d\"></span>attivit\u00e0 <span class=\"_ _24\"></span>rilevanti <span class=\"_ _1d\"></span>dell\u2019entit\u00e0 <span class=\"_ _24\"></span>(controllo <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>fatto). <span class=\"_ _24\"> </span>A <span class=\"_ _1d\"></span>tal <span class=\"_ _24\"> </span>fine <span class=\"_ _1d\"></span>risul<span class=\"_ _b\"></span>ta <span class=\"_ _1d\"></span>necessario <span class=\"_ _24\"></span>considerare <span class=\"_ _8\"></span>un </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs127\">insieme di fattori, quali, a mero titolo di esempio: </div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs128\">\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0\">lo scopo ed il disegno dell<span class=\"_ _b\"></span>\u2019entit\u00e0;<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs129\">\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0\">l\u2019individuazione del<span class=\"_ _b\"></span>le attivit\u00e0 rilevanti e di come sono gestite;<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs12a\">\u2192<span class=\"_ _159\"> </span><span class=\"ff8 fc0\">qualsiasi <span class=\"_ _30\"> </span>diritto <span class=\"_ _30\"> </span>detenuto <span class=\"_ _30\"> </span>tramite <span class=\"_ _30\"> </span>accordi <span class=\"_ _30\"> </span>contrattuali  che <span class=\"_ _30\"> </span>attribuiscono <span class=\"_ _30\"> </span>il <span class=\"_ _30\"> </span>potere <span class=\"_ _30\"> </span>di<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs12b\">governare <span class=\"_ _9\"> </span>le <span class=\"_ _9\"> </span>attivit\u00e0 <span class=\"_ _9\"> </span>rilevanti,  quali <span class=\"_ _9\"> </span>il <span class=\"_ _9\"> </span>potere <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>determinare <span class=\"_ _9\"> </span>le <span class=\"_ _9\"> </span>politiche  finanziarie <span class=\"_ _9\"> </span>e<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws138 gs12c\">gestionali dell\u2019entit\u00e0, il potere di eser<span class=\"_ _2\"></span>citare la maggioranza dei diritti di voto nell\u2019organo<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws54 gs12d\">deliberativo o il potere di nominar<span class=\"_ _2\"></span>e o di rimuovere la maggioranza dell\u2019organo con funzioni </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs12e\">deliberative;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs12f\">\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0\">eventuali dirit<span class=\"_ _b\"></span>ti di voto potenziali esercitabili e considerati sostanziali;<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs130\">\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0\">coinvolgimento nell\u2019ent<span class=\"_ _b\"></span>it\u00e0 nel ruolo di agente o di principale;<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs131\">\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0\">la natura e la dispersione di eventual<span class=\"_ _b\"></span>i diritti detenuti da altri investitori.<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2f3 gs132\">Di seguito si forniscono considerazioni di maggiore dettaglio sul perimetr<span class=\"_ _2\"></span>o delle entit\u00e0 </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1cc gs133\">controllate in via esclusiva alla data di riferimento, separatamente tra le societ\u00e0 governate </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs134\">attraverso diritti di voto e le entit\u00e0 strutturate.<span class=\"_ _567\"> </span></div><table class=\"s w1d8 h1b7\" id=\"_a0ac5f27-c53f-4b7c-99be-7a52f49f78b3\"><tr><td class=\"t m0 x59d h45 y3ecb ff13 fs2 fc0 sc0 ls0 ws0\">Societ\u00e0 governate mediante diritti di voto<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 x59d h3 y3ecc ff7 fs3 fc0 sc0 ls0 ws15b\">Con riferimento alla situazione del Gruppo esistente alla data di riferimento, sono considerate </td></tr></table><table class=\"s w1d9 h1b8\" id=\"_bfc7db6b-0c62-4527-8a39-55931ba40f2d\"><tr><td class=\"t m0 x59d h3 y3ecd ff7 fs3 fc0 sc0 ls0 wsf6\">controllate in via esclusiva tutte le societ\u00e0 di cui si detiene la maggioranza dei diritti di voto </td></tr><tr><td class=\"t m0 x59d h3 y3ece ff8 fs3 fc0 sc0 ls0 ws0\">nell\u2019assemblea <span class=\"_ _24\"></span>ordinaria, <span class=\"_ _1d\"></span>in <span class=\"_ _24\"> </span>quanto <span class=\"_ _24\"> </span>non <span class=\"_ _24\"> </span>sono <span class=\"_ _24\"> </span>state <span class=\"_ _24\"> </span>individuate <span class=\"_ _24\"> </span>evidenze <span class=\"_ _24\"></span>che <span class=\"_ _24\"></span>altri <span class=\"_ _24\"></span>investitori </td></tr><tr><td class=\"t m0 x59d h3 y3ecf ff7 fs3 fc0 sc0 ls0 ws0\">abbiano la capacit\u00e0 pratica di dirigere le attivit\u00e0 rilevanti.<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 x59d h45 y3ed0 ff13 fs2 fc0 sc0 ls0 ws0\">Entit\u00e0 strutturate consolidate<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 x59d h3 y3ed1 ff8 fs3 fc0 sc0 ls0 ws0\">Il <span class=\"_ _24\"> </span>controllo <span class=\"_ _24\"> </span>delle <span class=\"_ _1\"> </span>entit\u00e0 <span class=\"_ _1\"> </span>strutturate, <span class=\"_ _1\"> </span>ossia <span class=\"_ _24\"> </span>delle <span class=\"_ _1\"> </span>entit\u00e0 <span class=\"_ _1\"> </span>per <span class=\"_ _24\"> </span>le <span class=\"_ _1\"> </span>quali <span class=\"_ _1\"> </span>i <span class=\"_ _24\"> </span>diritti <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>voto <span class=\"_ _1\"> </span>non <span class=\"_ _24\"> </span>sono </td></tr><tr><td class=\"t m0 x59d h3 y3ed2 ff7 fs3 fc0 sc0 ls0 ws9a\">considerati rilevanti per stabilire il contr<span class=\"_ _2\"></span>ollo, \u00e8 ritenuto esistere laddove il Gruppo disponga dei </td></tr></table>diritti contrattuali di gestire le attivit\u00e0 rilevanti dell\u2019entit\u00e0 e risulti esposto ai rendimenti variabili<span class=\"_ _567\"> </span>delle stesse.<span class=\"_ _567\"> </span>Su <span class=\"_ _2\"></span>tali basi, <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>entit\u00e0 strutturate <span class=\"_ _a\"></span>che hanno <span class=\"_ _2\"></span>comportato <span class=\"_ _2\"></span>la necessit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>un consolidamento <span class=\"_ _a\"></span>ai fini<span class=\"_ _567\"> </span>del bilancio consolidato alla data di riferimento sono rappresentate dalla sola Desio OBG S.r<span class=\"_ _3\"></span>.l.,<span class=\"_ _567\"> </span>Societ\u00e0 veicolo di operazioni di cartolarizzazione originate dal Gruppo.<span class=\"_ _567\"> </span>Alla data di riferimento, le analisi svolte sugli investimenti detenuti dal Gruppo in fondi comuni<span class=\"_ _567\"> </span>di investimento e assimilabili hanno portato ad escludere l\u2019esistenza di un contr<span class=\"_ _2\"></span>ollo sugli stessi;<span class=\"_ _567\"> </span>nessun fondo risulta pertanto incluso nell\u2019area di consolidamento.<span class=\"_ _567\"> </span>Partecipazioni in imprese contr<span class=\"_ _2\"></span>ollate in modo congiunto e sottoposte a influenza notevole<span class=\"_ _567\"> </span>Sono  considerate <span class=\"_ _9\"> </span>societ\u00e0  collegate, <span class=\"_ _9\"> </span>cio\u00e8  sottoposte <span class=\"_ _38\"> </span>a  influenza <span class=\"_ _9\"> </span>notevole,  le <span class=\"_ _9\"> </span>societ\u00e0  non<span class=\"_ _567\"> </span>controllate  in  cui  si <span class=\"_ _30\"> </span>eser<span class=\"_ _2\"></span>cita  un\u2019influenza <span class=\"_ _30\"> </span>significativa.  Si  presume  che  la  societ\u00e0 <span class=\"_ _30\"> </span>eser<span class=\"_ _2\"></span>citi<span class=\"_ _567\"> </span>un\u2019influenza <span class=\"_ _b\"></span>significativa <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>tutti <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>casi <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>cui detiene <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>20% o <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>quota <span class=\"_ _8\"></span>superior<span class=\"_ _2\"></span>e <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>diritti <span class=\"_ _8\"></span>di<span class=\"_ _567\"> </span>voto <span class=\"_ _2\"></span>e, <span class=\"_ _2\"></span>indipendentemente dalla <span class=\"_ _a\"></span>quota posseduta, <span class=\"_ _a\"></span>qualora sussista <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>potere <span class=\"_ _a\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _2\"></span>partecipare <span class=\"_ _2\"></span>alle<span class=\"_ _567\"> </span>decisioni <span class=\"_ _b\"></span>gestionali <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>finanziarie <span class=\"_ _8\"></span>delle <span class=\"_ _b\"></span>partecipate, <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>virt\u00f9 <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>particolari <span class=\"_ _b\"></span>legami <span class=\"_ _8\"></span>giuridici, <span class=\"_ _b\"></span>quali<span class=\"_ _567\"> </span>patti <span class=\"_ _8\"></span>parasociali, <span class=\"_ _8\"></span>aventi <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>finalit\u00e0 <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>i <span class=\"_ _1d\"></span>partecipanti <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>patto <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>assicurare <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>rappresentativit\u00e0<span class=\"_ _567\"> </span>negli organi di gestione e di salvaguar<span class=\"_ _2\"></span>dare l\u2019unitariet\u00e0 di indirizzo della gestione, senza tuttavia<span class=\"_ _567\"> </span>averne il controllo.<span class=\"_ _567\"> </span>Le <span class=\"_ _b\"></span>partecipazioni <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>imprese controllate in <span class=\"_ _b\"></span>modo <span class=\"_ _b\"></span>congiunto <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>sottoposte <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>influenza <span class=\"_ _b\"></span>notevole<span class=\"_ _567\"> </span>vengono valutate in base al metodo del patrimonio netto, sulla base dei pi\u00f9 recenti bilanci<span class=\"_ _567\"> </span>disponibili <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>societ\u00e0 collegata/sottoposta <span class=\"_ _a\"></span>a contr<span class=\"_ _2\"></span>ollo congiunto, <span class=\"_ _a\"></span>opportunamente r<span class=\"_ _2\"></span>ettificati<span class=\"_ _567\"> </span>per tenere conto di eventuali eventi o transazioni significative.<span class=\"_ _567\"> </span>Con riferimento alla situazione del Gruppo esistente alla data di riferimento, \u00e8 considerata<span class=\"_ _567\"> </span>sottoposta a influenza notevole Anthilia Capital <span class=\"_ _b\"></span>Partner SGR, in quanto sono state <span class=\"_ _b\"></span>individuate<span class=\"_ _567\"> </span>evidenze <span class=\"_ _a\"></span>tali <span class=\"_ _a\"></span>per <span class=\"_ _2\"></span>cui <span class=\"_ _a\"></span>Banco <span class=\"_ _a\"></span>Desio <span class=\"_ _2\"></span>ha <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>potere <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>partecipare <span class=\"_ _a\"></span>alle <span class=\"_ _2\"></span>decisioni <span class=\"_ _a\"></span>gestionali <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>finanziarie<span class=\"_ _567\"> </span>della societ\u00e0 in virt\u00f9 degli accordi di partnership sottoscritti.<span class=\"_ _567\"> </span>V<span class=\"_ _2\"></span>ariazioni dell\u2019area di consolidamento<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019unica variazione intervenuta sull\u2019area di consolidamento rispetto al Bilancio 2024 riguarda<span class=\"_ _567\"> </span>l\u2019incremento <span class=\"_ _3\"></span>della <span class=\"_ _a\"></span>quota <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>controllo <span class=\"_ _3\"></span>dall\u201989,23% <span class=\"_ _a\"></span>al <span class=\"_ _2\"></span>100% <span class=\"_ _a\"></span>detenuta <span class=\"_ _a\"></span>da <span class=\"_ _a\"></span>Banco <span class=\"_ _a\"></span>Desio <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>Dynamica<span class=\"_ _567\"> </span>Retail <span class=\"_ _24\"></span>S.p.A. <span class=\"_ _24\"> </span>e <span class=\"_ _24\"> </span>l\u2019avvenuta <span class=\"_ _24\"> </span>fusione <span class=\"_ _24\"> </span>per <span class=\"_ _1\"> </span>incorporazione <span class=\"_ _24\"></span>di <span class=\"_ _24\"> </span>quest\u2019ultima <span class=\"_ _24\"> </span>nella <span class=\"_ _24\"> </span>controllata <span class=\"_ _24\"> </span>Fides<span class=\"_ _567\"> </span>S.p.A., <span class=\"_ _8\"></span>con <span class=\"_ _b\"></span>efficacia <span class=\"_ _b\"></span>giuridica <span class=\"_ _8\"></span>dal <span class=\"_ _8\"></span>6 <span class=\"_ _b\"></span>d<span class=\"_ _b\"></span>icembre <span class=\"_ _b\"></span>2025 <span class=\"_ _8\"></span>ed <span class=\"_ _b\"></span>efficacia <span class=\"_ _8\"></span>contabile <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>fiscale <span class=\"_ _8\"></span>retr<span class=\"_ _2\"></span>oattiva,<span class=\"_ _567\"> </span>a <span class=\"_ _8\"></span>far <span class=\"_ _1d\"></span>data <span class=\"_ _1d\"></span>dal <span class=\"_ _1d\"></span>1\u00b0 <span class=\"_ _1d\"></span>gennaio <span class=\"_ _1d\"></span>2025, <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>cui <span class=\"_ _1d\"></span>trattamento <span class=\"_ _1d\"></span>contabile <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>conformit\u00e0 <span class=\"_ _1d\"></span>a <span class=\"_ _1d\"></span>quanto <span class=\"_ _1d\"></span>previsto<span class=\"_ _567\"> </span>dal documento \u201cOrientamenti preliminari ASSIREVI in tema di IFRS - OPI N. 2 (Revised) -<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>rattamento contabile delle fusioni nel bilancio d\u2019esercizio\u201d non ha prodotto ef<span class=\"_ _2\"></span>fetti sul bilancio<span class=\"_ _567\"> </span>consolidato (come illustrato al paragrafo \u201cEventi societari di rilievo\u201d della Relazione sulla<span class=\"_ _567\"> </span>gestione e nella \u201cParte G \u2013 Operazioni di aggregazione riguar<span class=\"_ _2\"></span>danti imprese o rami d\u2019azienda\u201d<span class=\"_ _567\"> </span>della Nota integrativa cui si fa rinvio). Ad esito di tale operazione, tra l\u2019altro, Fides S.p.A. risulta<span class=\"_ _567\"> </span>detentrice della partecipazione totalitaria in Dynamica Retail Agenzia S.r<span class=\"_ _3\"></span>.l. (precedentemente<span class=\"_ _567\"> </span>detenuta da Dynamica Retail S.p.A.).<span class=\"_ _567\"> </span>3. Partecipazioni in societ\u00e0 controllate in via esclusiva con<span class=\"_ _567\"> </span>interessenze di terzi significative<span class=\"_ _567\"> </span>3.1 Interessenze di terzi, disponibilit\u00e0 dei voti di terzi e dividendi distribuiti ai terzi<span class=\"_ _567\"> </span><table class=\"s w1da h1b9\" id=\"_8d7b8a5e-3c53-4ac1-977e-a7550c08e5a7\"><tr><td class=\"c n x304 y3ed3 w1cf h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Denominazioni imprese<span class=\"_ _567\"> </span></div></td><td class=\"c n x59f y3ed3 w1db h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Interessenze dei terzi %<span class=\"_ _567\"> </span></div></td><td class=\"c n x5a0 y3ed3 w1dc h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Dividendi distribuiti ai terzi<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w1dd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Desio OBG S.r<span class=\"_ _a\"></span>.l.<span class=\"_ _567\"> </span></div></td><td class=\"c n x5a1 y3de2 w1de h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">40,000<span class=\"_ _14d\"> </span>-<span class=\"_ _567\"> </span></div></td><td></td></tr></table>3.2 Partecipazioni con interessenze di terzi: informazioni contabili<table class=\"s w1df h1ba\" id=\"_e8be3cb0-fbb8-44aa-875a-145d6171aef4\"><tr><td class=\"c n x304 y3ed4 w1e0 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Denominazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x5a3 y3ed4 w1e1 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x5a4 h27 y3ed5 ff6 fs16 fc0 sc0 ls0 ws0\">Cassa e </td><td class=\"t m0 x5a5 h27 y3ed6 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 </td><td class=\"t m0 x5a6 h27 y3ed6 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 </td><td class=\"t m0 x5a7 h27 y3ed7 ff6 fs16 fc0 sc0 ls0 ws0\">Passivit\u00e0 </td><td class=\"t m0 x5a8 h27 y3ed7 ff6 fs16 fc0 sc0 ls0 ws0\">Patrimonio </td><td class=\"t m0 x5a9 h27 y3ed7 ff6 fs16 fc0 sc0 ls0 ws0\">Margine di </td><td class=\"t m0 x5aa h27 y3ed7 ff6 fs16 fc0 sc0 ls0 ws0\">Margine DI </td><td class=\"t m0 x5ab h27 y3ed8 ff6 fs16 fc0 sc0 ls0 ws0\">Costi </td><td class=\"t m0 x5ac h27 y3ed8 ff6 fs16 fc0 sc0 ls0 ws0\">Utile </td><td class=\"t m0 x5ad h27 y3ed9 ff6 fs16 fc0 sc0 ls0 ws0\">Utile </td><td class=\"t m0 x5ae h27 y3eda ff6 fs16 fc0 sc0 ls0 ws0\">Utile </td><td class=\"t m0 x5af h27 y3edb ff6 fs16 fc0 sc0 ls0 ws0\">Utile </td><td class=\"t m0 x5b0 h27 y3edc ff6 fs16 fc0 sc0 ls0 ws0\">Altre </td><td class=\"t m0 x5b1 h27 y3edd ff6 fs16 fc0 sc0 ls0 ws0\">Redditivit\u00e0 </td></tr><tr><td></td><td class=\"t m0 x5b2 h27 y3ede ff6 fs16 fc0 sc0 ls0 ws0\">attivo<span class=\"_ _567\"> </span></td><td class=\"t m0 x5b3 h27 y3ede ff6 fs16 fc0 sc0 ls0 ws0\">isponibilit\u00e0 </td><td class=\"t m0 x5b4 h27 y3edf ff6 fs16 fc0 sc0 ls0 ws0\">Finanziarie<span class=\"_ _567\"> </span></td><td class=\"t m0 x5b5 h27 y3edf ff6 fs16 fc0 sc0 ls0 ws0\">materiali e </td><td class=\"t m0 x5b6 h27 y3ee0 ff6 fs16 fc0 sc0 ls0 ws0\">Finanziarie<span class=\"_ _567\"> </span></td><td class=\"t m0 x5b7 h27 y3ee0 ff6 fs16 fc0 sc0 ls0 ws0\">netto<span class=\"_ _567\"> </span></td><td class=\"t m0 x5b8 h27 y3ee0 ff6 fs16 fc0 sc0 ls0 ws0\">interesse<span class=\"_ _567\"> </span></td><td class=\"t m0 x5b9 h27 y3ee0 ff6 fs16 fc0 sc0 ls0 ws0\">INTERMEDIA<span class=\"_ _567\"> </span></td><td class=\"t m0 x5ba h27 y3ee1 ff6 fs16 fc0 sc0 ls0 ws0\">operativi<span class=\"_ _567\"> </span></td><td class=\"t m0 x5bb h27 y3ee1 ff6 fs16 fc0 sc0 ls0 ws0\">(perdita) </td><td class=\"t m0 x5bc h27 y3ee2 ff6 fs16 fc0 sc0 ls0 ws0\">(perdita) </td><td class=\"t m0 x5bd h27 y3ee3 ff6 fs16 fc0 sc0 ls0 ws0\">(perdita) </td><td class=\"t m0 x5be h27 y3ee4 ff6 fs16 fc0 sc0 ls0 ws0\">(perdita) </td><td class=\"t m0 x5bf h27 y3ee5 ff6 fs16 fc0 sc0 ls0 ws0\">componenti </td><td class=\"t m0 x5c0 h27 y3ee6 ff6 fs16 fc0 sc0 ls0 ws0\">complessiva </td></tr><tr><td></td><td></td><td class=\"t m0 x5c1 h27 y3ee7 ff6 fs16 fc0 sc0 ls0 ws0\">liquide<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x5c2 h27 y3ee8 ff6 fs16 fc0 sc0 ls0 ws0\">IMmateriali<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x5c3 h27 y3ee9 ff6 fs16 fc0 sc0 ls0 ws0\">ZIONE<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x5ac h27 y3eea ff6 fs16 fc0 sc0 ls0 ws0\">della </td><td class=\"t m0 x5ad h27 y3eeb ff6 fs16 fc0 sc0 ls0 ws0\">della </td><td class=\"t m0 x5c4 h27 y3eec ff6 fs16 fc0 sc0 ls0 ws0\">dei gruppi </td><td class=\"t m0 x5c5 h27 y3eed ff6 fs16 fc0 sc0 ls0 ws0\">d\u2019esercizio </td><td class=\"t m0 x5bf h27 y3eee ff6 fs16 fc0 sc0 ls0 ws0\">reddituali al </td><td class=\"t m0 x5c6 h27 y3eef ff6 fs16 fc0 sc0 ls0 ws0\">(3) = (1) + (2)<span class=\"_ _567\"> </span></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=\"t m0 x5c7 h27 y3ef0 ff6 fs16 fc0 sc0 ls0 ws0\">operativit\u00e0 </td><td class=\"t m0 x5c8 h27 y3ef1 ff6 fs16 fc0 sc0 ls0 ws0\">operativit\u00e0 </td><td class=\"t m0 x5c9 h27 y3ef2 ff6 fs16 fc0 sc0 ls0 ws0\">di attivit\u00e0 </td><td class=\"t m0 x5ca h27 y3ef3 ff6 fs16 fc0 sc0 ls0 ws0\">(1)<span class=\"_ _567\"> </span></td><td class=\"t m0 x5cb h27 y3ef4 ff6 fs16 fc0 sc0 ls0 ws0\">netto delle </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=\"t m0 x5cc h27 y3ef5 ff6 fs16 fc0 sc0 ls0 ws0\">corrente al </td><td class=\"t m0 x5cd h27 y3ef6 ff6 fs16 fc0 sc0 ls0 ws0\">corrente al </td><td class=\"t m0 x5ce h27 y3ef7 ff6 fs16 fc0 sc0 ls0 ws0\">in via di </td><td></td><td class=\"t m0 x5cf h27 y3ef8 ff6 fs16 fc0 sc0 ls0 ws0\">imposte (2)<span class=\"_ _567\"> </span></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=\"t m0 x5cc h27 y3ef9 ff6 fs16 fc0 sc0 ls0 ws0\">lordo delle </td><td class=\"t m0 x5d0 h27 y3efa ff6 fs16 fc0 sc0 ls0 ws0\">netto delle </td><td class=\"t m0 x5d1 h27 y3efb ff6 fs16 fc0 sc0 ls0 ws0\">dismissione </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=\"t m0 x5d2 h27 y3efc ff6 fs16 fc0 sc0 ls0 ws0\">imposte<span class=\"_ _567\"> </span></td><td class=\"t m0 x5d3 h27 y3efd ff6 fs16 fc0 sc0 ls0 ws0\">imposte<span class=\"_ _567\"> </span></td><td class=\"t m0 x5ce h27 y3efe ff6 fs16 fc0 sc0 ls0 ws0\">al netto </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 class=\"t m0 x5ae h27 y3eff ff6 fs16 fc0 sc0 ls0 ws0\">delle </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 class=\"t m0 x5d4 h27 y3f00 ff6 fs16 fc0 sc0 ls0 ws0\">imposte<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x5d5 y3f01 w1dd h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Desio OBG S.r<span class=\"_ _a\"></span>.l.<span class=\"_ _567\"> </span></div></td><td class=\"c n x5d6 y3f01 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">56<span class=\"_ _567\"> </span></div></td><td class=\"c n x5d7 y3f01 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">32<span class=\"_ _567\"> </span></div></td><td class=\"c n x5d8 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5d9 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5da y3f01 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5db y3f01 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10<span class=\"_ _567\"> </span></div></td><td class=\"c n x5dc y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5dd y3f01 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">112<span class=\"_ _567\"> </span></div></td><td class=\"c n x5de y3f01 w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(112)<span class=\"_ _567\"> </span></div></td><td class=\"c n x5df y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5e0 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5e1 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5e2 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5e3 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5e4 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table><div class=\"t m0 h13 ffb fs3 fc2 sc0 ls0 ws0 gs173\">4. Restrizioni significative<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15f gs174\">Non si rilevano restrizioni (per esempio r<span class=\"_ _2\"></span>estrizioni legali, contrattuali e normative) alla capacit\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws234 gs175\">della Capogruppo di accedere alle attivit\u00e0, o di utilizzarle, e di estinguere le passivit\u00e0 del<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs176\">Gruppo <span class=\"_ _2\"></span>quali, nello <span class=\"_ _a\"></span>specifico, limitazioni <span class=\"_ _a\"></span>alla capacit\u00e0 <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>Capogruppo <span class=\"_ _2\"></span>o delle <span class=\"_ _a\"></span>sue contr<span class=\"_ _2\"></span>ollate<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs177\">di trasferire disponibilit\u00e0 liquide o <span class=\"_ _b\"></span>limitazioni ai trasferimenti <span class=\"_ _b\"></span>di fondi sotto <span class=\"_ _b\"></span>forma di d<span class=\"_ _b\"></span>ividendi,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs178\">prestiti o anticipazioni concessi ad (o da) altr<span class=\"_ _2\"></span>e societ\u00e0 del Gruppo.<span class=\"_ _567\"> </span></div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gs179\">5. Altre informazioni<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs17a\">I criteri di consolidamento, definiti nell\u2019IFRS 10, sono regolati come segue:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs17b\"> <span class=\"_ _185\"></span>\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0 ls1 ws17f\">controllate in via esclusiva: le attivit\u00e0, le passivit\u00e0, il patrimonio netto, le \u201coperazioni fuori<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ls1 ws17f\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls1 ws93 gs17c\">bilancio\u201d, i costi e i ricavi sono integrati nelle relative componenti del consolidato, secondo il<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls1 wsb9 gs17d\">metodo del consolidamento integrale. L<span class=\"_ _a\"></span>\u2019eventuale differenza positiva emer<span class=\"_ _2\"></span>gente dal raffr<span class=\"_ _2\"></span>onto<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls1 ws103 gs17e\">tra il valore di carico di ciascuna partecipazione e la rispettiva frazione del patrimonio netto<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls1 wsf2 gs17f\">della societ\u00e0 controllata r<span class=\"_ _2\"></span>esiduale dopo l\u2019eventuale allocazione a voce propria \u00e8 iscritta come<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls1 ws0 gs180\">avviamento e assoggettata alla procedura cosiddetta d\u2019impairment test;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs181\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">collegate: <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>partecipazioni <span class=\"_ _2\"></span>nelle societ\u00e0 <span class=\"_ _a\"></span>collegate sono <span class=\"_ _a\"></span>consolidate con <span class=\"_ _a\"></span>il metodo <span class=\"_ _a\"></span>definito<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws73 gs182\">del patrimonio netto (tale criterio \u00e8 applicabile alla data di riferimento del presente<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs183\">bilancio <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>quanto <span class=\"_ _2\"></span>la <span class=\"_ _a\"></span>Capogruppo <span class=\"_ _a\"></span>ha <span class=\"_ _2\"></span>acquisito <span class=\"_ _a\"></span>la <span class=\"_ _2\"></span>partecipazione <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>Anthilia <span class=\"_ _2\"></span>Capital <span class=\"_ _a\"></span>Partners<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs184\">SGR <span class=\"_ _1d\"></span>S.p.A. <span class=\"_ _24\"> </span>che <span class=\"_ _24\"> </span>in <span class=\"_ _24\"></span>forza <span class=\"_ _24\"></span>degli <span class=\"_ _1d\"></span>accordi <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>partnership <span class=\"_ _24\"> </span>sottoscritti, <span class=\"_ _24\"> </span>si <span class=\"_ _24\"></span>configura <span class=\"_ _24\"></span>come <span class=\"_ _1d\"></span>una<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs185\">interessenza in societ\u00e0 collegata).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws4f gs164\">Le societ\u00e0 controllate pr<span class=\"_ _2\"></span>edispongono un bilancio di esercizio alla medesima data di chiusura<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs165\">del bilancio consolidato (e del bilancio separato della Capogruppo).<span class=\"_ _567\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-747": {
   "value": "Sezione 3 <span class=\"ff9\">- Ar<span class=\"_ _2\"></span>ea e metodi di consolidamento<span class=\"_ _567\"> </span></span>1. Partecipazioni in societ\u00e0 controllate in via esclusiva<span class=\"_ _567\"> </span>2. V<span class=\"_ _a\"></span>alutazioni e assunzioni significative per deter<span class=\"_ _b\"></span>minare l\u2019area di consolidamento<span class=\"_ _567\"> </span>Societ\u00e0 controllate<span class=\"_ _567\"> </span>Il bilancio consolidato comprende le risultanze patrimoniali ed economiche della capogruppo<span class=\"_ _567\"> </span>Banco di Desio e della Brianza S.p.A. e delle sue entit\u00e0 controllate dir<span class=\"_ _2\"></span>ette e indirette, incluse le<span class=\"_ _567\"> </span>entit\u00e0 <span class=\"_ _3\"></span>strutturate, <span class=\"_ _a\"></span>ai <span class=\"_ _3\"></span>sensi <span class=\"_ _a\"></span>di <span class=\"_ _3\"></span>quanto <span class=\"_ _a\"></span>previsto <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>principio <span class=\"_ _a\"></span>contabile <span class=\"_ _3\"></span>IFRS <span class=\"_ _a\"></span>10 <span class=\"_ _3\"></span>Bilancio <span class=\"_ _a\"></span>consolidato.<span class=\"_ _567\"> </span>In base al citato principio, il r<span class=\"_ _2\"></span>equisito del controllo \u00e8 alla base del consolidamento di tutti i tipi<span class=\"_ _567\"> </span>di entit\u00e0, <span class=\"_ _2\"></span>incluse le <span class=\"_ _2\"></span>entit\u00e0 strutturate, e <span class=\"_ _2\"></span>si r<span class=\"_ _2\"></span>ealizza qualora <span class=\"_ _2\"></span>siano contemporaneamente pr<span class=\"_ _2\"></span>esenti<span class=\"_ _567\"> </span>i seguenti tre r<span class=\"_ _2\"></span>equisiti in capo all\u2019investitore:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0\">potere di decisione sulle attivit\u00e0 rilevanti dell\u2019entit\u00e0;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0\">esposizioni, o diritt<span class=\"_ _b\"></span>i, ai rendimenti variabili derivanti dal rapporto con l\u2019entit\u00e0;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0 ws106\">capacit\u00e0 di esercitare il proprio poter<span class=\"_ _2\"></span>e per incidere sull\u2019ammontar<span class=\"_ _2\"></span>e dei suoi rendimenti, per<span class=\"_ _567\"> </span></span>effetto del suo rapporto con l\u2019entit\u00e0 (collegamento tra poter<span class=\"_ _2\"></span>e e rendimenti).<span class=\"_ _567\"> </span>Pi\u00f9 in dettaglio, l\u2019IFRS 10 stabilisce che, per detenere il contr<span class=\"_ _2\"></span>ollo, l\u2019investitore debba avere la<table class=\"s w1ce h1b6\" id=\"_7ad9af3c-35b8-4ea5-8960-9e6e9f391719\"><tr><td class=\"c n x304 y3ec2 w1cf h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Denominazioni imprese<span class=\"_ _567\"> </span></div></td><td class=\"c n x589 y3ec2 w1d0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Sede<span class=\"_ _567\"> </span></div></td><td class=\"c n x58a y3ec2 w1d1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipo<span class=\"_ _567\"> </span></div></td><td></td><td class=\"t m0 x58b h27 y3ec3 ff6 fs16 fc0 sc0 ls0 ws0\">Rapporto di partecipazione<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x58c h27 y3ec4 ff6 fs16 fc0 sc0 ls0 ws0\">di rapporto<span class=\"_ _567\"> </span></td><td class=\"t m0 x58d h27 y3ec5 ff6 fs16 fc0 sc0 ls0 ws0\">Impresa </td><td class=\"t m0 x58e h27 y3ec5 ff6 fs16 fc0 sc0 ls0 ws0\">Quota %<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x58f h27 y3ec6 ff6 fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">partecipante<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y3ec7 w1d2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Fides S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n x590 y3ec7 w1d3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Roma<span class=\"_ _567\"> </span></div></td><td class=\"c n x591 y3ec7 w1d4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x592 y3ec7 w1d5 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Banco Desio<span class=\"_ _567\"> </span></div></td><td class=\"c n x593 y3ec7 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">100,000<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h2c y3ec8 ff10 fs16 fc0 sc0 ls0 ws0\">Dynamica Retail Agenzia </td><td class=\"c n x594 y3ec9 w1d3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Roma<span class=\"_ _567\"> </span></div></td><td class=\"c n x595 y3ec9 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x596 y3ec9 w1d2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Fides S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n x597 y3ec9 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">100,00<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y3eca ff9 fs16 fc0 sc0 ls0 ws0\">in Attivit\u00e0 Finanziaria S.r<span class=\"_ _a\"></span>.l.<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y3de2 w1d6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Desio OBG S.r<span class=\"_ _a\"></span>.l. (*)<span class=\"_ _567\"> </span></div></td><td class=\"c n x598 y3de2 w1d7 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Conegliano<span class=\"_ _567\"> </span></div></td><td class=\"c n x599 y3de2 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x59a y3de2 w1d5 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Banco Desio<span class=\"_ _567\"> </span></div></td><td class=\"c n x59b y3de2 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">60,000<span class=\"_ _567\"> </span></div></td></tr></table>Tipo di rapporto:<span class=\"_ _567\"> </span>1 = maggioranza dei diritti di voto nell\u2019assemblea ordinaria<span class=\"_ _567\"> </span>4 = altre forme di controllo<span class=\"_ _567\"> </span>(*) Societ\u00e0 veicolo di operazioni di cartolarizzazione originate dal Gruppo<span class=\"_ _567\"> </span>capacit\u00e0 di dirigere le attivit\u00e0 rilevanti dell\u2019entit\u00e0, per ef<span class=\"_ _2\"></span>fetto di un diritto giuridico o per una mera <span class=\"_ _b\"></span>situazione <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>fatto, <span class=\"_ _8\"></span>ed <span class=\"_ _b\"></span>essere <span class=\"_ _8\"></span>altr<span class=\"_ _2\"></span>es\u00ec <span class=\"_ _8\"></span>esposto <span class=\"_ _b\"></span>alla <span class=\"_ _8\"></span>variabilit\u00e0 <span class=\"_ _b\"></span>dei <span class=\"_ _8\"></span>risultati <span class=\"_ _8\"></span>che <span class=\"_ _b\"></span>derivano <span class=\"_ _8\"></span>da tale potere. Alla luce dei riferimenti normativi sopra illustrati, il Gruppo deve pertanto consolidare tutti i tipi di entit\u00e0 qualora siano soddisfatti tutti e tre i r<span class=\"_ _2\"></span>equisiti del controllo. Generalmente, <span class=\"_ _8\"></span>quando <span class=\"_ _8\"></span>un\u2019entit\u00e0 <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _1d\"></span>diretta <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>tramite <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>diritti <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>voto, <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>controllo <span class=\"_ _8\"></span>deriva dalla detenzione di pi\u00f9 della met\u00e0 di tali diritti. Negli altri casi, la determinazione dell\u2019area di consolidamento richiede di considerar<span class=\"_ _2\"></span>e tutti i fattori e le circostanze che conferiscono all\u2019investitor<span class=\"_ _2\"></span>e la capacit\u00e0 pratica di condurre unilateralmente le <span class=\"_ _1d\"></span>attivit\u00e0 <span class=\"_ _24\"></span>rilevanti <span class=\"_ _1d\"></span>dell\u2019entit\u00e0 <span class=\"_ _24\"></span>(controllo <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>fatto). <span class=\"_ _24\"> </span>A <span class=\"_ _1d\"></span>tal <span class=\"_ _24\"> </span>fine <span class=\"_ _1d\"></span>risul<span class=\"_ _b\"></span>ta <span class=\"_ _1d\"></span>necessario <span class=\"_ _24\"></span>considerare <span class=\"_ _8\"></span>un insieme di fattori, quali, a mero titolo di esempio: \u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0\">lo scopo ed il disegno dell<span class=\"_ _b\"></span>\u2019entit\u00e0;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0\">l\u2019individuazione del<span class=\"_ _b\"></span>le attivit\u00e0 rilevanti e di come sono gestite;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _159\"> </span><span class=\"ff8 fc0\">qualsiasi <span class=\"_ _30\"> </span>diritto <span class=\"_ _30\"> </span>detenuto <span class=\"_ _30\"> </span>tramite <span class=\"_ _30\"> </span>accordi <span class=\"_ _30\"> </span>contrattuali  che <span class=\"_ _30\"> </span>attribuiscono <span class=\"_ _30\"> </span>il <span class=\"_ _30\"> </span>potere <span class=\"_ _30\"> </span>di<span class=\"_ _567\"> </span></span>governare <span class=\"_ _9\"> </span>le <span class=\"_ _9\"> </span>attivit\u00e0 <span class=\"_ _9\"> </span>rilevanti,  quali <span class=\"_ _9\"> </span>il <span class=\"_ _9\"> </span>potere <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>determinare <span class=\"_ _9\"> </span>le <span class=\"_ _9\"> </span>politiche  finanziarie <span class=\"_ _9\"> </span>e<span class=\"_ _567\"> </span>gestionali dell\u2019entit\u00e0, il potere di eser<span class=\"_ _2\"></span>citare la maggioranza dei diritti di voto nell\u2019organo<span class=\"_ _567\"> </span>deliberativo o il potere di nominar<span class=\"_ _2\"></span>e o di rimuovere la maggioranza dell\u2019organo con funzioni deliberative;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0\">eventuali dirit<span class=\"_ _b\"></span>ti di voto potenziali esercitabili e considerati sostanziali;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0\">coinvolgimento nell\u2019ent<span class=\"_ _b\"></span>it\u00e0 nel ruolo di agente o di principale;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0\">la natura e la dispersione di eventual<span class=\"_ _b\"></span>i diritti detenuti da altri investitori.<span class=\"_ _567\"> </span></span>Di seguito si forniscono considerazioni di maggiore dettaglio sul perimetr<span class=\"_ _2\"></span>o delle entit\u00e0 controllate in via esclusiva alla data di riferimento, separatamente tra le societ\u00e0 governate attraverso diritti di voto e le entit\u00e0 strutturate.<span class=\"_ _567\"> </span><table class=\"s w1d8 h1b7\" id=\"_a0ac5f27-c53f-4b7c-99be-7a52f49f78b3\"><tr><td class=\"t m0 x59d h45 y3ecb ff13 fs2 fc0 sc0 ls0 ws0\">Societ\u00e0 governate mediante diritti di voto<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 x59d h3 y3ecc ff7 fs3 fc0 sc0 ls0 ws15b\">Con riferimento alla situazione del Gruppo esistente alla data di riferimento, sono considerate </td></tr></table><table class=\"s w1d9 h1b8\" id=\"_bfc7db6b-0c62-4527-8a39-55931ba40f2d\"><tr><td class=\"t m0 x59d h3 y3ecd ff7 fs3 fc0 sc0 ls0 wsf6\">controllate in via esclusiva tutte le societ\u00e0 di cui si detiene la maggioranza dei diritti di voto </td></tr><tr><td class=\"t m0 x59d h3 y3ece ff8 fs3 fc0 sc0 ls0 ws0\">nell\u2019assemblea <span class=\"_ _24\"></span>ordinaria, <span class=\"_ _1d\"></span>in <span class=\"_ _24\"> </span>quanto <span class=\"_ _24\"> </span>non <span class=\"_ _24\"> </span>sono <span class=\"_ _24\"> </span>state <span class=\"_ _24\"> </span>individuate <span class=\"_ _24\"> </span>evidenze <span class=\"_ _24\"></span>che <span class=\"_ _24\"></span>altri <span class=\"_ _24\"></span>investitori </td></tr><tr><td class=\"t m0 x59d h3 y3ecf ff7 fs3 fc0 sc0 ls0 ws0\">abbiano la capacit\u00e0 pratica di dirigere le attivit\u00e0 rilevanti.<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 x59d h45 y3ed0 ff13 fs2 fc0 sc0 ls0 ws0\">Entit\u00e0 strutturate consolidate<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 x59d h3 y3ed1 ff8 fs3 fc0 sc0 ls0 ws0\">Il <span class=\"_ _24\"> </span>controllo <span class=\"_ _24\"> </span>delle <span class=\"_ _1\"> </span>entit\u00e0 <span class=\"_ _1\"> </span>strutturate, <span class=\"_ _1\"> </span>ossia <span class=\"_ _24\"> </span>delle <span class=\"_ _1\"> </span>entit\u00e0 <span class=\"_ _1\"> </span>per <span class=\"_ _24\"> </span>le <span class=\"_ _1\"> </span>quali <span class=\"_ _1\"> </span>i <span class=\"_ _24\"> </span>diritti <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>voto <span class=\"_ _1\"> </span>non <span class=\"_ _24\"> </span>sono </td></tr><tr><td class=\"t m0 x59d h3 y3ed2 ff7 fs3 fc0 sc0 ls0 ws9a\">considerati rilevanti per stabilire il contr<span class=\"_ _2\"></span>ollo, \u00e8 ritenuto esistere laddove il Gruppo disponga dei </td></tr></table>diritti contrattuali di gestire le attivit\u00e0 rilevanti dell\u2019entit\u00e0 e risulti esposto ai rendimenti variabili<span class=\"_ _567\"> </span>delle stesse.<span class=\"_ _567\"> </span>Su <span class=\"_ _2\"></span>tali basi, <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>entit\u00e0 strutturate <span class=\"_ _a\"></span>che hanno <span class=\"_ _2\"></span>comportato <span class=\"_ _2\"></span>la necessit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>un consolidamento <span class=\"_ _a\"></span>ai fini<span class=\"_ _567\"> </span>del bilancio consolidato alla data di riferimento sono rappresentate dalla sola Desio OBG S.r<span class=\"_ _3\"></span>.l.,<span class=\"_ _567\"> </span>Societ\u00e0 veicolo di operazioni di cartolarizzazione originate dal Gruppo.<span class=\"_ _567\"> </span>Alla data di riferimento, le analisi svolte sugli investimenti detenuti dal Gruppo in fondi comuni<span class=\"_ _567\"> </span>di investimento e assimilabili hanno portato ad escludere l\u2019esistenza di un contr<span class=\"_ _2\"></span>ollo sugli stessi;<span class=\"_ _567\"> </span>nessun fondo risulta pertanto incluso nell\u2019area di consolidamento.<span class=\"_ _567\"> </span>Partecipazioni in imprese contr<span class=\"_ _2\"></span>ollate in modo congiunto e sottoposte a influenza notevole<span class=\"_ _567\"> </span>Sono  considerate <span class=\"_ _9\"> </span>societ\u00e0  collegate, <span class=\"_ _9\"> </span>cio\u00e8  sottoposte <span class=\"_ _38\"> </span>a  influenza <span class=\"_ _9\"> </span>notevole,  le <span class=\"_ _9\"> </span>societ\u00e0  non<span class=\"_ _567\"> </span>controllate  in  cui  si <span class=\"_ _30\"> </span>eser<span class=\"_ _2\"></span>cita  un\u2019influenza <span class=\"_ _30\"> </span>significativa.  Si  presume  che  la  societ\u00e0 <span class=\"_ _30\"> </span>eser<span class=\"_ _2\"></span>citi<span class=\"_ _567\"> </span>un\u2019influenza <span class=\"_ _b\"></span>significativa <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>tutti <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>casi <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>cui detiene <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>20% o <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>quota <span class=\"_ _8\"></span>superior<span class=\"_ _2\"></span>e <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>diritti <span class=\"_ _8\"></span>di<span class=\"_ _567\"> </span>voto <span class=\"_ _2\"></span>e, <span class=\"_ _2\"></span>indipendentemente dalla <span class=\"_ _a\"></span>quota posseduta, <span class=\"_ _a\"></span>qualora sussista <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>potere <span class=\"_ _a\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _2\"></span>partecipare <span class=\"_ _2\"></span>alle<span class=\"_ _567\"> </span>decisioni <span class=\"_ _b\"></span>gestionali <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>finanziarie <span class=\"_ _8\"></span>delle <span class=\"_ _b\"></span>partecipate, <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>virt\u00f9 <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>particolari <span class=\"_ _b\"></span>legami <span class=\"_ _8\"></span>giuridici, <span class=\"_ _b\"></span>quali<span class=\"_ _567\"> </span>patti <span class=\"_ _8\"></span>parasociali, <span class=\"_ _8\"></span>aventi <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>finalit\u00e0 <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>i <span class=\"_ _1d\"></span>partecipanti <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>patto <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>assicurare <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>rappresentativit\u00e0<span class=\"_ _567\"> </span>negli organi di gestione e di salvaguar<span class=\"_ _2\"></span>dare l\u2019unitariet\u00e0 di indirizzo della gestione, senza tuttavia<span class=\"_ _567\"> </span>averne il controllo.<span class=\"_ _567\"> </span>Le <span class=\"_ _b\"></span>partecipazioni <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>imprese controllate in <span class=\"_ _b\"></span>modo <span class=\"_ _b\"></span>congiunto <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>sottoposte <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>influenza <span class=\"_ _b\"></span>notevole<span class=\"_ _567\"> </span>vengono valutate in base al metodo del patrimonio netto, sulla base dei pi\u00f9 recenti bilanci<span class=\"_ _567\"> </span>disponibili <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>societ\u00e0 collegata/sottoposta <span class=\"_ _a\"></span>a contr<span class=\"_ _2\"></span>ollo congiunto, <span class=\"_ _a\"></span>opportunamente r<span class=\"_ _2\"></span>ettificati<span class=\"_ _567\"> </span>per tenere conto di eventuali eventi o transazioni significative.<span class=\"_ _567\"> </span>Con riferimento alla situazione del Gruppo esistente alla data di riferimento, \u00e8 considerata<span class=\"_ _567\"> </span>sottoposta a influenza notevole Anthilia Capital <span class=\"_ _b\"></span>Partner SGR, in quanto sono state <span class=\"_ _b\"></span>individuate<span class=\"_ _567\"> </span>evidenze <span class=\"_ _a\"></span>tali <span class=\"_ _a\"></span>per <span class=\"_ _2\"></span>cui <span class=\"_ _a\"></span>Banco <span class=\"_ _a\"></span>Desio <span class=\"_ _2\"></span>ha <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>potere <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>partecipare <span class=\"_ _a\"></span>alle <span class=\"_ _2\"></span>decisioni <span class=\"_ _a\"></span>gestionali <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>finanziarie<span class=\"_ _567\"> </span>della societ\u00e0 in virt\u00f9 degli accordi di partnership sottoscritti.<span class=\"_ _567\"> </span>V<span class=\"_ _2\"></span>ariazioni dell\u2019area di consolidamento<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019unica variazione intervenuta sull\u2019area di consolidamento rispetto al Bilancio 2024 riguarda<span class=\"_ _567\"> </span>l\u2019incremento <span class=\"_ _3\"></span>della <span class=\"_ _a\"></span>quota <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>controllo <span class=\"_ _3\"></span>dall\u201989,23% <span class=\"_ _a\"></span>al <span class=\"_ _2\"></span>100% <span class=\"_ _a\"></span>detenuta <span class=\"_ _a\"></span>da <span class=\"_ _a\"></span>Banco <span class=\"_ _a\"></span>Desio <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>Dynamica<span class=\"_ _567\"> </span>Retail <span class=\"_ _24\"></span>S.p.A. <span class=\"_ _24\"> </span>e <span class=\"_ _24\"> </span>l\u2019avvenuta <span class=\"_ _24\"> </span>fusione <span class=\"_ _24\"> </span>per <span class=\"_ _1\"> </span>incorporazione <span class=\"_ _24\"></span>di <span class=\"_ _24\"> </span>quest\u2019ultima <span class=\"_ _24\"> </span>nella <span class=\"_ _24\"> </span>controllata <span class=\"_ _24\"> </span>Fides<span class=\"_ _567\"> </span>S.p.A., <span class=\"_ _8\"></span>con <span class=\"_ _b\"></span>efficacia <span class=\"_ _b\"></span>giuridica <span class=\"_ _8\"></span>dal <span class=\"_ _8\"></span>6 <span class=\"_ _b\"></span>d<span class=\"_ _b\"></span>icembre <span class=\"_ _b\"></span>2025 <span class=\"_ _8\"></span>ed <span class=\"_ _b\"></span>efficacia <span class=\"_ _8\"></span>contabile <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>fiscale <span class=\"_ _8\"></span>retr<span class=\"_ _2\"></span>oattiva,<span class=\"_ _567\"> </span>a <span class=\"_ _8\"></span>far <span class=\"_ _1d\"></span>data <span class=\"_ _1d\"></span>dal <span class=\"_ _1d\"></span>1\u00b0 <span class=\"_ _1d\"></span>gennaio <span class=\"_ _1d\"></span>2025, <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>cui <span class=\"_ _1d\"></span>trattamento <span class=\"_ _1d\"></span>contabile <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>conformit\u00e0 <span class=\"_ _1d\"></span>a <span class=\"_ _1d\"></span>quanto <span class=\"_ _1d\"></span>previsto<span class=\"_ _567\"> </span>dal documento \u201cOrientamenti preliminari ASSIREVI in tema di IFRS - OPI N. 2 (Revised) -<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>rattamento contabile delle fusioni nel bilancio d\u2019esercizio\u201d non ha prodotto ef<span class=\"_ _2\"></span>fetti sul bilancio<span class=\"_ _567\"> </span>consolidato (come illustrato al paragrafo \u201cEventi societari di rilievo\u201d della Relazione sulla<span class=\"_ _567\"> </span>gestione e nella \u201cParte G \u2013 Operazioni di aggregazione riguar<span class=\"_ _2\"></span>danti imprese o rami d\u2019azienda\u201d<span class=\"_ _567\"> </span>della Nota integrativa cui si fa rinvio). Ad esito di tale operazione, tra l\u2019altro, Fides S.p.A. risulta<span class=\"_ _567\"> </span>detentrice della partecipazione totalitaria in Dynamica Retail Agenzia S.r<span class=\"_ _3\"></span>.l. (precedentemente<span class=\"_ _567\"> </span>detenuta da Dynamica Retail S.p.A.).<span class=\"_ _567\"> </span>3. Partecipazioni in societ\u00e0 controllate in via esclusiva con<span class=\"_ _567\"> </span>interessenze di terzi significative<span class=\"_ _567\"> </span>3.1 Interessenze di terzi, disponibilit\u00e0 dei voti di terzi e dividendi distribuiti ai terzi<span class=\"_ _567\"> </span><table class=\"s w1da h1b9\" id=\"_8d7b8a5e-3c53-4ac1-977e-a7550c08e5a7\"><tr><td class=\"c n x304 y3ed3 w1cf h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Denominazioni imprese<span class=\"_ _567\"> </span></div></td><td class=\"c n x59f y3ed3 w1db h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Interessenze dei terzi %<span class=\"_ _567\"> </span></div></td><td class=\"c n x5a0 y3ed3 w1dc h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Dividendi distribuiti ai terzi<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w1dd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Desio OBG S.r<span class=\"_ _a\"></span>.l.<span class=\"_ _567\"> </span></div></td><td class=\"c n x5a1 y3de2 w1de h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">40,000<span class=\"_ _14d\"> </span>-<span class=\"_ _567\"> </span></div></td><td></td></tr></table>3.2 Partecipazioni con interessenze di terzi: informazioni contabili<table class=\"s w1df h1ba\" id=\"_e8be3cb0-fbb8-44aa-875a-145d6171aef4\"><tr><td class=\"c n x304 y3ed4 w1e0 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Denominazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x5a3 y3ed4 w1e1 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x5a4 h27 y3ed5 ff6 fs16 fc0 sc0 ls0 ws0\">Cassa e </td><td class=\"t m0 x5a5 h27 y3ed6 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 </td><td class=\"t m0 x5a6 h27 y3ed6 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 </td><td class=\"t m0 x5a7 h27 y3ed7 ff6 fs16 fc0 sc0 ls0 ws0\">Passivit\u00e0 </td><td class=\"t m0 x5a8 h27 y3ed7 ff6 fs16 fc0 sc0 ls0 ws0\">Patrimonio </td><td class=\"t m0 x5a9 h27 y3ed7 ff6 fs16 fc0 sc0 ls0 ws0\">Margine di </td><td class=\"t m0 x5aa h27 y3ed7 ff6 fs16 fc0 sc0 ls0 ws0\">Margine DI </td><td class=\"t m0 x5ab h27 y3ed8 ff6 fs16 fc0 sc0 ls0 ws0\">Costi </td><td class=\"t m0 x5ac h27 y3ed8 ff6 fs16 fc0 sc0 ls0 ws0\">Utile </td><td class=\"t m0 x5ad h27 y3ed9 ff6 fs16 fc0 sc0 ls0 ws0\">Utile </td><td class=\"t m0 x5ae h27 y3eda ff6 fs16 fc0 sc0 ls0 ws0\">Utile </td><td class=\"t m0 x5af h27 y3edb ff6 fs16 fc0 sc0 ls0 ws0\">Utile </td><td class=\"t m0 x5b0 h27 y3edc ff6 fs16 fc0 sc0 ls0 ws0\">Altre </td><td class=\"t m0 x5b1 h27 y3edd ff6 fs16 fc0 sc0 ls0 ws0\">Redditivit\u00e0 </td></tr><tr><td></td><td class=\"t m0 x5b2 h27 y3ede ff6 fs16 fc0 sc0 ls0 ws0\">attivo<span class=\"_ _567\"> </span></td><td class=\"t m0 x5b3 h27 y3ede ff6 fs16 fc0 sc0 ls0 ws0\">isponibilit\u00e0 </td><td class=\"t m0 x5b4 h27 y3edf ff6 fs16 fc0 sc0 ls0 ws0\">Finanziarie<span class=\"_ _567\"> </span></td><td class=\"t m0 x5b5 h27 y3edf ff6 fs16 fc0 sc0 ls0 ws0\">materiali e </td><td class=\"t m0 x5b6 h27 y3ee0 ff6 fs16 fc0 sc0 ls0 ws0\">Finanziarie<span class=\"_ _567\"> </span></td><td class=\"t m0 x5b7 h27 y3ee0 ff6 fs16 fc0 sc0 ls0 ws0\">netto<span class=\"_ _567\"> </span></td><td class=\"t m0 x5b8 h27 y3ee0 ff6 fs16 fc0 sc0 ls0 ws0\">interesse<span class=\"_ _567\"> </span></td><td class=\"t m0 x5b9 h27 y3ee0 ff6 fs16 fc0 sc0 ls0 ws0\">INTERMEDIA<span class=\"_ _567\"> </span></td><td class=\"t m0 x5ba h27 y3ee1 ff6 fs16 fc0 sc0 ls0 ws0\">operativi<span class=\"_ _567\"> </span></td><td class=\"t m0 x5bb h27 y3ee1 ff6 fs16 fc0 sc0 ls0 ws0\">(perdita) </td><td class=\"t m0 x5bc h27 y3ee2 ff6 fs16 fc0 sc0 ls0 ws0\">(perdita) </td><td class=\"t m0 x5bd h27 y3ee3 ff6 fs16 fc0 sc0 ls0 ws0\">(perdita) </td><td class=\"t m0 x5be h27 y3ee4 ff6 fs16 fc0 sc0 ls0 ws0\">(perdita) </td><td class=\"t m0 x5bf h27 y3ee5 ff6 fs16 fc0 sc0 ls0 ws0\">componenti </td><td class=\"t m0 x5c0 h27 y3ee6 ff6 fs16 fc0 sc0 ls0 ws0\">complessiva </td></tr><tr><td></td><td></td><td class=\"t m0 x5c1 h27 y3ee7 ff6 fs16 fc0 sc0 ls0 ws0\">liquide<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x5c2 h27 y3ee8 ff6 fs16 fc0 sc0 ls0 ws0\">IMmateriali<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x5c3 h27 y3ee9 ff6 fs16 fc0 sc0 ls0 ws0\">ZIONE<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x5ac h27 y3eea ff6 fs16 fc0 sc0 ls0 ws0\">della </td><td class=\"t m0 x5ad h27 y3eeb ff6 fs16 fc0 sc0 ls0 ws0\">della </td><td class=\"t m0 x5c4 h27 y3eec ff6 fs16 fc0 sc0 ls0 ws0\">dei gruppi </td><td class=\"t m0 x5c5 h27 y3eed ff6 fs16 fc0 sc0 ls0 ws0\">d\u2019esercizio </td><td class=\"t m0 x5bf h27 y3eee ff6 fs16 fc0 sc0 ls0 ws0\">reddituali al </td><td class=\"t m0 x5c6 h27 y3eef ff6 fs16 fc0 sc0 ls0 ws0\">(3) = (1) + (2)<span class=\"_ _567\"> </span></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=\"t m0 x5c7 h27 y3ef0 ff6 fs16 fc0 sc0 ls0 ws0\">operativit\u00e0 </td><td class=\"t m0 x5c8 h27 y3ef1 ff6 fs16 fc0 sc0 ls0 ws0\">operativit\u00e0 </td><td class=\"t m0 x5c9 h27 y3ef2 ff6 fs16 fc0 sc0 ls0 ws0\">di attivit\u00e0 </td><td class=\"t m0 x5ca h27 y3ef3 ff6 fs16 fc0 sc0 ls0 ws0\">(1)<span class=\"_ _567\"> </span></td><td class=\"t m0 x5cb h27 y3ef4 ff6 fs16 fc0 sc0 ls0 ws0\">netto delle </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=\"t m0 x5cc h27 y3ef5 ff6 fs16 fc0 sc0 ls0 ws0\">corrente al </td><td class=\"t m0 x5cd h27 y3ef6 ff6 fs16 fc0 sc0 ls0 ws0\">corrente al </td><td class=\"t m0 x5ce h27 y3ef7 ff6 fs16 fc0 sc0 ls0 ws0\">in via di </td><td></td><td class=\"t m0 x5cf h27 y3ef8 ff6 fs16 fc0 sc0 ls0 ws0\">imposte (2)<span class=\"_ _567\"> </span></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=\"t m0 x5cc h27 y3ef9 ff6 fs16 fc0 sc0 ls0 ws0\">lordo delle </td><td class=\"t m0 x5d0 h27 y3efa ff6 fs16 fc0 sc0 ls0 ws0\">netto delle </td><td class=\"t m0 x5d1 h27 y3efb ff6 fs16 fc0 sc0 ls0 ws0\">dismissione </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=\"t m0 x5d2 h27 y3efc ff6 fs16 fc0 sc0 ls0 ws0\">imposte<span class=\"_ _567\"> </span></td><td class=\"t m0 x5d3 h27 y3efd ff6 fs16 fc0 sc0 ls0 ws0\">imposte<span class=\"_ _567\"> </span></td><td class=\"t m0 x5ce h27 y3efe ff6 fs16 fc0 sc0 ls0 ws0\">al netto </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 class=\"t m0 x5ae h27 y3eff ff6 fs16 fc0 sc0 ls0 ws0\">delle </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 class=\"t m0 x5d4 h27 y3f00 ff6 fs16 fc0 sc0 ls0 ws0\">imposte<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x5d5 y3f01 w1dd h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Desio OBG S.r<span class=\"_ _a\"></span>.l.<span class=\"_ _567\"> </span></div></td><td class=\"c n x5d6 y3f01 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">56<span class=\"_ _567\"> </span></div></td><td class=\"c n x5d7 y3f01 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">32<span class=\"_ _567\"> </span></div></td><td class=\"c n x5d8 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5d9 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5da y3f01 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5db y3f01 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10<span class=\"_ _567\"> </span></div></td><td class=\"c n x5dc y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5dd y3f01 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">112<span class=\"_ _567\"> </span></div></td><td class=\"c n x5de y3f01 w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(112)<span class=\"_ _567\"> </span></div></td><td class=\"c n x5df y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5e0 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5e1 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5e2 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5e3 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5e4 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table>4. Restrizioni significative<span class=\"_ _567\"> </span>Non si rilevano restrizioni (per esempio r<span class=\"_ _2\"></span>estrizioni legali, contrattuali e normative) alla capacit\u00e0<span class=\"_ _567\"> </span> della Capogruppo di accedere alle attivit\u00e0, o di utilizzarle, e di estinguere le passivit\u00e0 del<span class=\"_ _567\"> </span> Gruppo <span class=\"_ _2\"></span>quali, nello <span class=\"_ _a\"></span>specifico, limitazioni <span class=\"_ _a\"></span>alla capacit\u00e0 <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>Capogruppo <span class=\"_ _2\"></span>o delle <span class=\"_ _a\"></span>sue contr<span class=\"_ _2\"></span>ollate<span class=\"_ _567\"> </span> di trasferire disponibilit\u00e0 liquide o <span class=\"_ _b\"></span>limitazioni ai trasferimenti <span class=\"_ _b\"></span>di fondi sotto <span class=\"_ _b\"></span>forma di d<span class=\"_ _b\"></span>ividendi,<span class=\"_ _567\"> </span> prestiti o anticipazioni concessi ad (o da) altr<span class=\"_ _2\"></span>e societ\u00e0 del Gruppo.<span class=\"_ _567\"> </span>5. Altre informazioni<span class=\"_ _567\"> </span>I criteri di consolidamento, definiti nell\u2019IFRS 10, sono regolati come segue:<span class=\"_ _567\"> </span> <span class=\"_ _185\"></span>\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0 ls1 ws17f\">controllate in via esclusiva: le attivit\u00e0, le passivit\u00e0, il patrimonio netto, le \u201coperazioni fuori<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ls1 ws17f\"> </span>bilancio\u201d, i costi e i ricavi sono integrati nelle relative componenti del consolidato, secondo il<span class=\"_ _567\"> </span> metodo del consolidamento integrale. L<span class=\"_ _a\"></span>\u2019eventuale differenza positiva emer<span class=\"_ _2\"></span>gente dal raffr<span class=\"_ _2\"></span>onto<span class=\"_ _567\"> </span> tra il valore di carico di ciascuna partecipazione e la rispettiva frazione del patrimonio netto<span class=\"_ _567\"> </span> della societ\u00e0 controllata r<span class=\"_ _2\"></span>esiduale dopo l\u2019eventuale allocazione a voce propria \u00e8 iscritta come<span class=\"_ _567\"> </span> avviamento e assoggettata alla procedura cosiddetta d\u2019impairment test;<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">collegate: <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>partecipazioni <span class=\"_ _2\"></span>nelle societ\u00e0 <span class=\"_ _a\"></span>collegate sono <span class=\"_ _a\"></span>consolidate con <span class=\"_ _a\"></span>il metodo <span class=\"_ _a\"></span>definito<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>del patrimonio netto (tale criterio \u00e8 applicabile alla data di riferimento del presente<span class=\"_ _567\"> </span> bilancio <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>quanto <span class=\"_ _2\"></span>la <span class=\"_ _a\"></span>Capogruppo <span class=\"_ _a\"></span>ha <span class=\"_ _2\"></span>acquisito <span class=\"_ _a\"></span>la <span class=\"_ _2\"></span>partecipazione <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>Anthilia <span class=\"_ _2\"></span>Capital <span class=\"_ _a\"></span>Partners<span class=\"_ _567\"> </span> SGR <span class=\"_ _1d\"></span>S.p.A. <span class=\"_ _24\"> </span>che <span class=\"_ _24\"> </span>in <span class=\"_ _24\"></span>forza <span class=\"_ _24\"></span>degli <span class=\"_ _1d\"></span>accordi <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>partnership <span class=\"_ _24\"> </span>sottoscritti, <span class=\"_ _24\"> </span>si <span class=\"_ _24\"></span>configura <span class=\"_ _24\"></span>come <span class=\"_ _1d\"></span>una<span class=\"_ _567\"> </span> interessenza in societ\u00e0 collegata).<span class=\"_ _567\"> </span>Le societ\u00e0 controllate pr<span class=\"_ _2\"></span>edispongono un bilancio di esercizio alla medesima data di chiusura<span class=\"_ _567\"> </span> del bilancio consolidato (e del bilancio separato della Capogruppo).<span class=\"_ _567\"> </span>Sezione 7 <span class=\"ff9\">-</span> <span class=\"ff9\">Partecipazioni - voce 70  </span>ll saldo della voce si riferisce alla partecipazione in Anthilia Capital Management SGR S.p.A..<span class=\"_ _567\"> </span>7.1 Partecipazioni: informazioni sui rapporti partecipativi<span class=\"_ _567\"> </span>7.2 Partecipazioni significative: valore di bilancio, fair value edividendi per<span class=\"_ _2\"></span>cepiti<span class=\"_ _567\"> </span>7.3 Partecipazioni significative: informazioni contabili<span class=\"_ _567\"> </span><table class=\"s w316 h1d6\" id=\"_52394aab-b6d4-4516-bff7-229434d5ca16\"><tr><td class=\"c n x304 y407f w1e0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Denominazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xcba y407f w1d0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Sede<span class=\"_ _567\"> </span></div></td><td class=\"t m0 xcbb h27 y4080 ff6 fs16 fc0 sc0 ls0 ws0\">Sede </td><td class=\"t m0 x7f5 h27 y4080 ff6 fs16 fc0 sc0 ls0 ws0\">Quota di </td><td class=\"t m0 xcbc h27 y4080 ff6 fs16 fc0 sc0 ls0 ws0\">Disponibilit\u00e0 </td></tr><tr><td></td><td class=\"t m0 xbcf h27 y4081 ff6 fs16 fc0 sc0 ls0 ws0\">legale<span class=\"_ _567\"> </span></td><td class=\"t m0 xcbd h27 y4081 ff6 fs16 fc0 sc0 ls0 ws0\">operativa<span class=\"_ _567\"> </span></td><td class=\"t m0 xcbe h27 y4081 ff6 fs16 fc0 sc0 ls0 ws0\">partecipazione %<span class=\"_ _567\"> </span></td><td class=\"t m0 xcbf h27 y4081 ff6 fs16 fc0 sc0 ls0 ws0\">di voti %<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 x547 h2c y4082 ffb fs16 fc0 sc0 ls0 ws0\">B.  Imprese sottoposte ad influenza notevole<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y3de2 w317 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Anthilia Capital Partners SGR S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n xcc0 y3de2 w318 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Milano<span class=\"_ _567\"> </span></div></td><td class=\"c n xcc1 y3de2 w319 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Milano<span class=\"_ _567\"> </span></div></td><td class=\"c n xcc2 y3de2 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15,000<span class=\"_ _567\"> </span></div></td><td class=\"c n xcc3 y3de2 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15,000<span class=\"_ _567\"> </span></div></td></tr></table><table class=\"s w31a h1d7\" id=\"_e9d3989a-fe6b-4cf9-a2fb-c8d48bd111c3\"><tr><td class=\"c n x304 y4083 w1e0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Denominazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xcc4 y4083 w31b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore di bilancio<span class=\"_ _567\"> </span></div></td><td class=\"c n xcc5 y4083 w31c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n xcc6 y4083 w31d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Dividendi percepiti<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h2c y4084 ffb fs16 fc0 sc0 ls0 ws0\">B.  Imprese sottoposte ad influenza notevole<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y4085 w317 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">Anthilia Capital Partners SGR S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n xcc7 y4085 w25c h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff7 fs16 fc0 sc0 ls0 ws0\">5.161<span class=\"_ _567\"> </span></div></td><td class=\"c n xcc8 y4086 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xcc9 y4085 wce h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">313<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n xcca y3de2 w31e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.161<span class=\"_ _567\"> </span></div></td><td class=\"c n xccb y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xccc y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">313<span class=\"_ _567\"> </span></div></td></tr></table><table class=\"s w31f h1d8\" id=\"_ddcfbbeb-6588-4966-ba05-e529bac679e5\"><tr><td class=\"t m0 xcce h27 y4087 ff6 fs16 fc0 sc0 ls0 ws0\">Denominazioni<span class=\"_ _567\"> </span></td><td class=\"t m0 xccf h9d y4088 ff6 fs4b fc0 sc0 ls78 ws0\">Cassa e </td><td class=\"t m0 xcd0 h9d y4088 ff6 fs4b fc0 sc0 ls0 ws0\">Attivit\u00e0 </td><td class=\"t m0 xcd1 h9d y4088 ff6 fs4b fc0 sc0 ls0 ws0\">Attivit\u00e0 non<span class=\"_ _567\"> </span></td><td class=\"t m0 xcd2 h9d y4088 ff6 fs4b fc0 sc0 ls0 ws0\">Passivit\u00e0 </td><td class=\"t m0 xcd3 h9d y4088 ff6 fs4b fc0 sc0 ls0 ws0\">Passivit\u00e0 </td><td class=\"c n xcd4 y408a w320 h1b2\"><div class=\"t m0 x2a1 h9d y4089 ff6 fs4b fc0 sc0 ls0 ws0\">Ricavi totali<span class=\"_ _567\"> </span></div></td><td class=\"c n xcd5 y408a w321 h1b2\"><div class=\"t m0 x2a1 h9d y4089 ff6 fs4b fc0 sc0 ls0 ws0\">Margine di</div></td><td class=\"t m0 xcd6 h9e y4088 ffb fs4b fc0 sc0 ls0 ws0\">Rettifiche </td><td class=\"t m0 xcd7 h9d y408b ff6 fs4b fc0 sc0 ls0 ws0\">Utile<span class=\"_ _567\"> </span></td><td class=\"t m0 xcd8 h9d y408c ff6 fs4b fc0 sc0 ls0 ws0\">Utile (per<span class=\"_ _2\"></span>-<span class=\"_ _567\"> </span></td><td class=\"t m0 xcd9 h9d y408d ff6 fs4b fc0 sc0 ls0 ws0\">Utile<span class=\"_ _567\"> </span></td><td class=\"t m0 xcda h9d y408e ff6 fs4b fc0 sc0 ls0 ws0\">Utile </td><td class=\"t m0 xcdb h9d y408e ff6 fs4b fc0 sc0 ls0 ws0\">Altre </td><td class=\"t m0 xcdc h9d y408f ff6 fs4b fc0 sc0 ls0 ws0\">Redditivit\u00e0 </td></tr><tr><td></td><td class=\"t m0 xcdd h9d y4090 ff6 fs4b fc0 sc0 ls78 ws300\">disponibilit\u00e0 </td><td class=\"t m0 xcde h9e y4090 ffb fs4b fc0 sc0 ls0 ws0\">finanziarie </td><td class=\"t m0 xcdf h9e y4090 ffb fs4b fc0 sc0 ls0 ws0\">finanziarie </td><td class=\"t m0 xce0 h9e y4090 ffb fs4b fc0 sc0 ls0 ws0\">finanziarie </td><td class=\"t m0 xce1 h9d y4090 ff6 fs4b fc0 sc0 ls0 ws0\">non<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xce2 h9d y4090 ff6 fs4b fc0 sc0 ls0 ws0\">interesse<span class=\"_ _567\"> </span></td><td class=\"t m0 xce3 h9d y4090 ff6 fs4b fc0 sc0 ls0 ws0\">e riprese </td><td class=\"t m0 xce4 h9d y4091 ff6 fs4b fc0 sc0 ls0 ws0\">(perdita) </td><td class=\"t m0 xcd8 h9d y4092 ff6 fs4b fc0 sc0 ls0 ws0\">dita) della </td><td class=\"t m0 xce5 h9d y4093 ff6 fs4b fc0 sc0 ls0 ws0\">(perdita) </td><td class=\"t m0 xce6 h9d y4094 ff6 fs4b fc0 sc0 ls0 ws0\">(perdita) </td><td class=\"t m0 xce7 h9d y4094 ff6 fs4b fc0 sc0 ls0 ws0\">componenti </td><td class=\"t m0 xce8 h9d y4095 ff6 fs4b fc0 sc0 ls0 ws0\">complessiva </td></tr><tr><td></td><td class=\"t m0 xccf h9d y4096 ff6 fs4b fc0 sc0 ls78 ws300\">liquide<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 xce9 h9e y4096 ffb fs4b fc0 sc0 ls0 ws0\">finanziarie </td><td></td><td></td><td class=\"t m0 xcea h9d y4096 ff6 fs4b fc0 sc0 ls0 ws0\">di valore </td><td class=\"t m0 xcd7 h9d y4097 ff6 fs4b fc0 sc0 ls0 ws0\">della </td><td class=\"t m0 xceb h9d y4098 ff6 fs4b fc0 sc0 ls0 ws0\">operativit\u00e0 </td><td class=\"t m0 xcec h9d y4099 ff6 fs4b fc0 sc0 ls0 ws0\">dei gruppi </td><td class=\"t m0 xced h9d y409a ff6 fs4b fc0 sc0 ls0 ws0\">d'esercizio<span class=\"_ _567\"> </span></td><td class=\"t m0 xce7 h9d y409a ff6 fs4b fc0 sc0 ls0 ws0\">reddituali al </td><td class=\"t m0 xcee h9d y409b ff6 fs4b fc0 sc0 ls0 ws0\">(3)<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 xcd6 h9d y409c ff6 fs4b fc0 sc0 ls0 ws0\">su attivit\u00e0 </td><td class=\"t m0 xcef h9d y409d ff6 fs4b fc0 sc0 ls0 ws0\">operativit\u00e0 </td><td class=\"t m0 xceb h9d y409e ff6 fs4b fc0 sc0 ls0 ws0\">corrente al </td><td class=\"t m0 xcf0 h9d y409f ff6 fs4b fc0 sc0 ls0 ws0\">di attivit\u00e0 </td><td></td><td class=\"t m0 xcf1 h9d y40a0 ff6 fs4b fc0 sc0 ls0 ws0\">netto delle </td><td class=\"t m0 xcf2 h9d y40a1 ff6 fs4b fc0 sc0 ls0 ws0\">=<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 xcf3 h9d y40a2 ff6 fs4b fc0 sc0 ls0 ws0\">materiali e </td><td class=\"t m0 xcef h9d y40a3 ff6 fs4b fc0 sc0 ls0 ws0\">corrente al </td><td class=\"t m0 xceb h9d y40a4 ff6 fs4b fc0 sc0 ls0 ws0\">netto delle </td><td class=\"t m0 xcec h9d y40a5 ff6 fs4b fc0 sc0 ls0 ws0\">in via di di-<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xcf4 h9d y40a6 ff6 fs4b fc0 sc0 ls0 ws0\">imposte </td><td class=\"t m0 xcf5 h9d y40a7 ff6 fs4b fc0 sc0 ls0 ws0\">(1) + (2)<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 xcf3 h9d y40a8 ff6 fs4b fc0 sc0 ls0 ws0\">immateriali<span class=\"_ _567\"> </span></td><td class=\"t m0 xcef h9d y40a9 ff6 fs4b fc0 sc0 ls0 ws0\">lordo delle </td><td class=\"t m0 xcf6 h9d y40aa ff6 fs4b fc0 sc0 ls0 ws0\">imposte<span class=\"_ _567\"> </span></td><td class=\"t m0 xcf7 h9d y40ab ff6 fs4b fc0 sc0 ls0 ws0\">smissione al </td><td></td><td class=\"t m0 xcf8 h9d y40ac ff6 fs4b fc0 sc0 ls0 ws0\">(2)<span class=\"_ _567\"> </span></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=\"t m0 xcf9 h9d y40ad ff6 fs4b fc0 sc0 ls0 ws0\">imposte<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xcec h9d y40ae ff6 fs4b fc0 sc0 ls0 ws0\">netto delle </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=\"t m0 xce5 h9d y40af ff6 fs4b fc0 sc0 ls0 ws0\">imposte<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 xcce h27 y40b0 ff6 fs16 fc0 sc0 ls0 ws0\">B.  Imprese sottoposte<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 xcfa h2c y40b1 ffb fs16 fc0 sc0 ls0 ws0\">ad influenza notevole<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y3de2 w317 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Anthilia Capital Partners SGR S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n xcfb y3de2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xcfc y3de2 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">8.549<span class=\"_ _567\"> </span></div></td><td class=\"c n xcfd y3de2 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.469<span class=\"_ _567\"> </span></div></td><td class=\"c n xcfe y3de2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">4.034<span class=\"_ _567\"> </span></div></td><td class=\"c n xcff y3de2 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.509<span class=\"_ _567\"> </span></div></td><td class=\"c n xd00 y3de2 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">16.100<span class=\"_ _567\"> </span></div></td><td class=\"c n xd01 y3de2 w322 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xd02 y3de2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xd03 y3de2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.430<span class=\"_ _567\"> </span></div></td><td class=\"c n xd04 y3de2 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.295<span class=\"_ _567\"> </span></div></td><td class=\"c n xd05 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd06 y3de2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.295<span class=\"_ _567\"> </span></div></td><td class=\"c n xd07 y3de2 w169 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">31<span class=\"_ _567\"> </span></div></td><td class=\"c n xd08 y3de2 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.326<span class=\"_ _567\"> </span></div></td></tr></table>7.5 Partecipazioni: variazioni annue<span class=\"_ _567\"> </span>7.6 <span class=\"_ _b\"></span>V<span class=\"_ _2\"></span>alutazioni <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>assunzioni <span class=\"_ _b\"></span>significative <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>stabilire l\u2019esistenza <span class=\"_ _8\"></span>di controllo <span class=\"_ _b\"></span>congiunto <span class=\"_ _b\"></span>o<span class=\"_ _567\"> </span>influenza notevole<span class=\"_ _567\"> </span>In conformit\u00e0 al principio contabile IAS 28 Partecipazioni in societ\u00e0 collegate e joint venture,<span class=\"_ _567\"> </span>l\u2019influenza <span class=\"_ _b\"></span>notevole <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>il <span class=\"_ _b\"></span>potere <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>partecipare <span class=\"_ _b\"></span>alla <span class=\"_ _8\"></span>determinazione <span class=\"_ _b\"></span>delle <span class=\"_ _8\"></span>politiche <span class=\"_ _b\"></span>finanziarie <span class=\"_ _8\"></span>e<span class=\"_ _567\"> </span>gestionali della partecipata senza averne il controllo o il contr<span class=\"_ _2\"></span>ollo congiunto. Lo IAS 28 introduce<span class=\"_ _567\"> </span>altres\u00ec <span class=\"_ _b\"></span>una <span class=\"_ _8\"></span>presunzione <span class=\"_ _b\"></span>relativa <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>influenza <span class=\"_ _b\"></span>notevole <span class=\"_ _8\"></span>ogniqualvolta <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>partecipante <span class=\"_ _8\"></span>possegga<span class=\"_ _567\"> </span>\u2013 direttamente o indir<span class=\"_ _2\"></span>ettamente \u2013 una percentuale di diritti di voto pari o superiore al 20%. In<span class=\"_ _567\"> </span>presenza di una partecipazione pari o superior<span class=\"_ _2\"></span>e al 20% sar\u00e0 onere della partecipante dimostrare<span class=\"_ _567\"> </span>l\u2019eventuale <span class=\"_ _a\"></span>assenza <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>influenza <span class=\"_ _a\"></span>notevole. <span class=\"_ _2\"></span>Di <span class=\"_ _2\"></span>contro, <span class=\"_ _a\"></span>laddove <span class=\"_ _a\"></span>la <span class=\"_ _2\"></span>partecipazione <span class=\"_ _2\"></span>risulti <span class=\"_ _2\"></span>inferiore <span class=\"_ _a\"></span>al<span class=\"_ _567\"> </span>20%, sar\u00e0 onere della partecipante dimostrar<span class=\"_ _2\"></span>e l\u2019esistenza di influenza notevole.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019esistenza <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>influenza <span class=\"_ _9\"> </span>notevole <span class=\"_ _9\"> </span>\u00e8 <span class=\"_ _1\"> </span>solitamente <span class=\"_ _9\"> </span>segnalata <span class=\"_ _9\"> </span>dal <span class=\"_ _1\"> </span>verificarsi <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>una <span class=\"_ _1\"> </span>o <span class=\"_ _9\"> </span>pi\u00f9 <span class=\"_ _9\"> </span>delle<span class=\"_ _567\"> </span>seguenti circostanze:<span class=\"_ _567\"> </span><table class=\"s w323 h1d9\" id=\"_f81d961f-af65-4cae-9f8d-2d0da07b49a9\"><tr><td></td><td class=\"c n xd09 y40b2 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n xd0a y40b2 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40b3 w324 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">A. Esistenze iniziali<span class=\"_ _567\"> </span></div></td><td class=\"c n xd0b y40b3 w16e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">5.134<span class=\"_ _567\"> </span></div></td><td class=\"c n xd0c y40b3 w16e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">5.015<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40b4 w325 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. Aumenti<span class=\"_ _567\"> </span></div></td><td class=\"c n xd0d y40b4 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">569<span class=\"_ _567\"> </span></div></td><td class=\"c n xd0e y40b4 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">500<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y40b5 w326 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.1 Acquisti<span class=\"_ _567\"> </span></div></td><td class=\"c n xd0f y40b5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd10 y40b5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y40b6 w327 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.2 Riprese di valor<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></div></td><td class=\"c n xd11 y40b6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd12 y40b6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y40b7 w328 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.3 Rivalutazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xd13 y40b7 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">569<span class=\"_ _567\"> </span></div></td><td class=\"c n xd14 y40b7 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">500<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y40b8 w329 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.4 Altre variazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xd15 y40b8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd16 y40b8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40b9 w32a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">C. Diminuzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xd0d y40b9 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">542<span class=\"_ _567\"> </span></div></td><td class=\"c n xd0e y40b9 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">381<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y40ba w32b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.1 V<span class=\"_ _2\"></span>endite<span class=\"_ _567\"> </span></div></td><td class=\"c n xd11 y40ba w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd12 y40ba w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y40bb w32c h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">C.2 Rettifiche di valore<span class=\"_ _567\"> </span></div></td><td class=\"c n xd17 y40bb w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd18 y40bb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y40bc w32d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.3 Svalutazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xd19 y40bc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd1a y40bc w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y40bd w32e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.4 Altre V<span class=\"_ _a\"></span>ariazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xd1b y40bd w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">542<span class=\"_ _567\"> </span></div></td><td class=\"c n xd1c y40bd w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">381<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40be w32f h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">D. Rimanenze finali<span class=\"_ _567\"> </span></div></td><td class=\"c n xd1d y40be w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.161<span class=\"_ _567\"> </span></div></td><td class=\"c n xd1e y40be w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.134<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40bf w330 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">E. Rivalutazioni totali<span class=\"_ _567\"> </span></div></td><td class=\"c n xd1f y40bf w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">296<span class=\"_ _567\"> </span></div></td><td class=\"c n xd20 y40bf w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">269<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40c0 w331 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">F<span class=\"_ _3\"></span>. Rettifiche totali<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xd21 y40c0 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table>a. <span class=\"_ _1\"> </span><span class=\"ff8 fc0\">la <span class=\"_ _9\"> </span>rappr<span class=\"_ _2\"></span>esentanza <span class=\"_ _1\"> </span>nel <span class=\"_ _9\"> </span>consiglio <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>amministrazione, <span class=\"_ _9\"> </span>o <span class=\"_ _24\"> </span>nell<span class=\"_ _b\"></span>\u2019organo <span class=\"_ _24\"> </span>equivalente, <span class=\"_ _9\"> </span>della<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>partecipata;<span class=\"_ _567\"> </span>b. <span class=\"_ _8\"></span><span class=\"fc0 ws1ae\">la partecipazione nel processo decisionale, inclusa la partecipazione alle decisioni in<span class=\"_ _567\"> </span></span><span class=\"fc0 ws1ae\"> </span>merito ai dividendi o ad altro tipo di distribuzione degli utili;<span class=\"_ _567\"> </span>c. <span class=\"_ _9\"> </span><span class=\"fc0\">la presenza di operazioni rilevanti tra l\u2019entit\u00e0 e la partecipata;<span class=\"_ _567\"> </span></span>d. <span class=\"_ _8\"></span><span class=\"fc0\">l\u2019interscambio di personale dirigente; o<span class=\"_ _567\"> </span></span>e. <span class=\"_ _24\"> </span><span class=\"fc0\">la messa a disposizione di informazioni tecniche essenziali.<span class=\"_ _567\"> </span></span>Con riferimento alla partecipazione in Anthilia Capital Management SGR S.p.A. (Anthilia), di cui<span class=\"_ _567\"> </span> Banco Desio ha sottoscritto un numero di azioni or<span class=\"_ _2\"></span>dinarie pari al 15% del capitale sociale della<span class=\"_ _567\"> </span> stessa, sono stati considerati i contenuti (i) degli accordi di partnership (accor<span class=\"_ _2\"></span>do d\u2019investimento<span class=\"_ _567\"> </span> e accordo <span class=\"_ _2\"></span>quadro commerciale) <span class=\"_ _2\"></span>sottoscritti in data 4 novembre <span class=\"_ _2\"></span>2021 tra Banco Desio, Anthilia<span class=\"_ _567\"> </span> e <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>sua <span class=\"_ _b\"></span>controllante <span class=\"_ _b\"></span>Anthilia <span class=\"_ _b\"></span>Holding <span class=\"_ _8\"></span>S.r<span class=\"_ _3\"></span>.l. <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>(ii) <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>patto <span class=\"_ _b\"></span>parasociale <span class=\"_ _8\"></span>sottoscritto <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>pari <span class=\"_ _8\"></span>data<span class=\"_ _567\"> </span> tra <span class=\"_ _2\"></span>Banco <span class=\"_ _2\"></span>Desio e <span class=\"_ _a\"></span>Anthilia Holding <span class=\"_ _2\"></span>S.r<span class=\"_ _3\"></span>.l. avente <span class=\"_ _a\"></span>ad oggetto <span class=\"_ _a\"></span>i diritti <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>gli <span class=\"_ _2\"></span>obblighi di <span class=\"_ _a\"></span>Banco Desio<span class=\"_ _567\"> </span> in relazione al governo societario della SGR e al trasferimento della pr<span class=\"_ _2\"></span>opria partecipazione.<span class=\"_ _567\"> </span> Dai <span class=\"_ _2\"></span>complessivi <span class=\"_ _2\"></span>contenuti <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>questi <span class=\"_ _2\"></span>accordi <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>stata <span class=\"_ _2\"></span>desunta <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>valenza <span class=\"_ _2\"></span>strategica della <span class=\"_ _a\"></span>relazione,<span class=\"_ _567\"> </span> qualificando <span class=\"_ _30\"> </span>il <span class=\"_ _30\"> </span>potere  d<span class=\"_ _b\"></span>i <span class=\"_ _30\"> </span>partecipare  alla <span class=\"_ _30\"> </span>determinazione <span class=\"_ _30\"> </span>delle <span class=\"_ _30\"> </span>politiche <span class=\"_ _30\"> </span>gestionali <span class=\"_ _30\"> </span>della<span class=\"_ _567\"> </span> partecipata <span class=\"_ _b\"></span>come <span class=\"_ _b\"></span>influenza <span class=\"_ _b\"></span>notevole <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>virt\u00f9, in <span class=\"_ _8\"></span>particolar<span class=\"_ _2\"></span>e, <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>peso sul <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>ocesso <span class=\"_ _b\"></span>decisionale<span class=\"_ _567\"> </span> attraverso la rappresentanza nel Consiglio di Amministrazione di Anthilia.<span class=\"_ _567\"> </span>7.8 Impegni riferiti a partecipazioni in societ\u00e0 sottoposte ad influenza notevole<span class=\"_ _567\"> </span>Modifiche e aggiornamenti del patto parasociale con Anthilia Holding<span class=\"_ _567\"> </span>In considerazione della recipr<span class=\"_ _2\"></span>oca soddisfazione per i risultati complessivi derivanti dalla<span class=\"_ _567\"> </span> Partnership, le Parti hanno avviato interlocuzioni volte a rinnovare gli accor<span class=\"_ _2\"></span>di raggiunti nel 2021<span class=\"_ _567\"> </span> con rifermento alla Partnership e sottoscritto, in data 28 gennaio 2025, un accordo volto ad<span class=\"_ _567\"> </span> estendere <span class=\"_ _3\"></span>i <span class=\"_ _a\"></span>termini <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>esercizio <span class=\"_ _3\"></span>dell\u2019Opzione <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>endita <span class=\"_ _a\"></span>BDB <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>dell\u2019Opzione <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>Acquisto <span class=\"_ _a\"></span>Anthilia,<span class=\"_ _567\"> </span> come previsti nell\u2019Accor<span class=\"_ _2\"></span>do di Investimento, sino al 31 marzo 2025.<span class=\"_ _567\"> </span>Con il successivo accordo del 31 marzo 2025 (l\u2019\u201cAccor<span class=\"_ _2\"></span>do\u201d), le Parti hanno pertanto disciplinato i<span class=\"_ _567\"> </span> termini e le condizioni per il rinnovo della Partnership e, conseguentemente, in pari data hanno<span class=\"_ _567\"> </span> rinnovato e sottoscritto l\u2019Accordo Quadr<span class=\"_ _2\"></span>o Commerciale, l\u2019Amendment al Patto Parasociale e<span class=\"_ _567\"> </span> il nuovo Contratto di Opzione. Nell\u2019ambito del rinnovo della Partnership le Parti hanno, tra<span class=\"_ _567\"> </span>l\u2019altro, stabilito:<span class=\"_ _567\"> </span>i. <span class=\"_ _258\"> </span><span class=\"ff8 fc0\">la <span class=\"_ _1\"> </span>revoca <span class=\"_ _24\"> </span>dell<span class=\"_ _b\"></span>\u2018aumento <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>capitale <span class=\"_ _1\"> </span>a <span class=\"_ _1\"> </span>servizio <span class=\"_ _1\"> </span>dei <span class=\"_ _1\"> </span>Warrant <span class=\"_ _24\"> </span>Anthilia <span class=\"_ _1\"> </span>SGR <span class=\"_ _9\"> </span>2022-2025 <span class=\"_ _24\"> </span>e<span class=\"_ _567\"> </span></span>previo lor<span class=\"_ _2\"></span>o annullamento, l\u2019emissione, e l\u2019assegnazione a Banco Desio, di n. 842.578<span class=\"_ _567\"> </span>warrant (i \u201cW<span class=\"_ _2\"></span>arrant Anthilia SGR 2025-2028\u201d) convertibili in un numero variabile di azioni<span class=\"_ _567\"> </span>ordinarie della Societ\u00e0 in funzione del raggiungimento degli obiettivi di Raccolta Netta<span class=\"_ _567\"> </span>prodotta da Banco Desio <span class=\"_ _b\"></span>dal 1\u00b0 gennaio <span class=\"_ _b\"></span>2025 al 31 <span class=\"_ _b\"></span>dicembre 2027 previsti nel relativo<span class=\"_ _567\"> </span>regolamento (il \u201cRegolamento W<span class=\"_ _a\"></span>arrant Ant<span class=\"_ _b\"></span>hilia SGR 2025-2028\u201d), con contestuale<span class=\"_ _567\"> </span>deliberazione dell\u2019Aumento di Capitale W<span class=\"_ _2\"></span>arrant;<span class=\"_ _567\"> </span>ii. <span class=\"_ _9\"> </span><span class=\"ff8 fc0\">la <span class=\"_ _1\"> </span>concessione <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>opzioni <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>vendita <span class=\"_ _1\"> </span>e <span class=\"_ _9\"> </span>acquisto, <span class=\"_ _1\"> </span>rispettivamente <span class=\"_ _1\"> </span>in <span class=\"_ _9\"> </span>favor<span class=\"_ _2\"></span>e <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>Banco<span class=\"_ _567\"> </span></span>Desio e <span class=\"_ _b\"></span>Anthilia <span class=\"_ _b\"></span>Holding, <span class=\"_ _b\"></span>sull\u2019intera partecipazione <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>volta <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>volta detenuta <span class=\"_ _b\"></span>da <span class=\"_ _b\"></span>Banco<span class=\"_ _567\"> </span>Desio nella Societ\u00e0, esercitabili in caso di mancato raggiungimento di taluni obiettivi<span class=\"_ _567\"> </span>di Raccolta Netta prodotta da Banco Desio dal 1\u00b0 gennaio 2025 al 31 dicembr<span class=\"_ _2\"></span>e 2027;<span class=\"_ _567\"> </span>iii. <span class=\"ff8 fc0\">la <span class=\"_ _b\"></span>conferma <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>una <span class=\"_ _8\"></span>opzione <span class=\"_ _b\"></span>call <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>favor<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>Ant<span class=\"_ _b\"></span>hilia <span class=\"_ _b\"></span>Holding <span class=\"_ _8\"></span>sull\u2019intera <span class=\"_ _8\"></span>partecipazione<span class=\"_ _567\"> </span></span>di volta in volta detenuta da Banco Desio nella Societ\u00e0, esercitabile nell\u2019ipotesi in cui si<span class=\"_ _567\"> </span>verificasse un cambio di controllo su Banco Desio durante la Partnership.<span class=\"_ _567\"> </span>7.9 Restrizioni significative<span class=\"_ _567\"> </span>Non si <span class=\"_ _b\"></span>rilevano restrizioni significative <span class=\"_ _b\"></span>(per <span class=\"_ _b\"></span>esempio restrizioni legali, <span class=\"_ _b\"></span>contrattuali e <span class=\"_ _b\"></span>normative)<span class=\"_ _567\"> </span>alla capacit\u00e0 della societ\u00e0 collegata di trasferire fondi alla Capogruppo sotto forma di dividendi,<span class=\"_ _567\"> </span>di rimborsi di prestiti o anticipazioni concessi dalla Capogruppo.<span class=\"_ _567\"> </span>7.10 Altre informazioni<span class=\"_ _567\"> </span>7.10.1 Il test di impairment delle partecipazioni<span class=\"_ _567\"> </span>Secondo le disposizioni dello IAS 36 e tenuto conto delle indicazioni richiamate dal documento<span class=\"_ _567\"> </span>congiunto Banca d\u2019Italia/Consob/Isvap del 3 marzo 2010, si riporta di seguito l\u2019informativa<span class=\"_ _567\"> </span>relativa al test di impairment ef<span class=\"_ _2\"></span>fettuato sulle partecipazioni.<span class=\"_ _567\"> </span>Il <span class=\"_ _2\"></span>processo <span class=\"_ _a\"></span>di impairment <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _2\"></span>finalizzato <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>verificare <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>valore <span class=\"_ _a\"></span>contabile (carrying <span class=\"_ _a\"></span>amount) <span class=\"_ _2\"></span>delle<span class=\"_ _567\"> </span>partecipazioni non sia superiore al r<span class=\"_ _2\"></span>elativo valore recuperabile (r<span class=\"_ _2\"></span>ecoverable amount), inteso<span class=\"_ _567\"> </span>come il maggiore fra il valor<span class=\"_ _2\"></span>e ritraibile dall\u2019uso continuato (value in use, o valore d\u2019uso) e il<span class=\"_ _567\"> </span>possibile prezzo di cessione sul mer<span class=\"_ _2\"></span>cato (fair value al netto dei costi di vendita, o valore di<span class=\"_ _567\"> </span>scambio) della partecipazione stessa.<span class=\"_ _567\"> </span>Per la predisposizione del pr<span class=\"_ _2\"></span>esente bilancio si \u00e8 provveduto all\u2019esecuzione dei test d\u2019impairment<span class=\"_ _567\"> </span> tenuto <span class=\"_ _a\"></span>conto <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>previsioni <span class=\"_ _a\"></span>economico-finanziarie <span class=\"_ _a\"></span>(i) <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>Piano <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _2\"></span>2025-2027 <span class=\"_ _a\"></span>approvato<span class=\"_ _567\"> </span> dal Consiglio di Amministrazione di Anthilia Capital Partners SGR in data 12 marzo 2025, e (ii)<span class=\"_ _567\"> </span> delle pi\u00f9 recenti pr<span class=\"_ _2\"></span>evisioni disponibili circa lo scenario macroeconomico atteso al 2030.<span class=\"_ _567\"> </span>In particolare, ai sensi del citato IAS 36 e in applicazione della Policy d\u2019impairment, il valor<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span> recuperabile delle partecipazioni \u00e8 stato determinato, laddove non \u00e8 risultato disponibile il fair<span class=\"_ _567\"> </span> value derivante da transazioni riguardanti il tar<span class=\"_ _2\"></span>get oggetto d\u2019impairment o da transazioni di<span class=\"_ _567\"> </span> mercato riguar<span class=\"_ _2\"></span>danti target similari, facendo riferimento al valore d\u2019uso. Per la determinazione<span class=\"_ _567\"> </span> del <span class=\"_ _8\"></span>valor<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>d\u2019uso <span class=\"_ _8\"></span>lo <span class=\"_ _8\"></span>IAS <span class=\"_ _b\"></span>36 <span class=\"_ _8\"></span>prevede <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>possibilit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>utilizzare <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>metodo <span class=\"_ _8\"></span>finanziario <span class=\"_ _8\"></span>conosciuto<span class=\"_ _567\"> </span> nella dottrina come Discounted Cash Flow<span class=\"_ _2\"></span>. T<span class=\"_ _7d\"></span>ale modello individua il valore d\u2019uso di una CGU<span class=\"_ _567\"> </span> o di <span class=\"_ _2\"></span>un\u2019azienda tramite <span class=\"_ _2\"></span>la stima <span class=\"_ _2\"></span>dei flussi di <span class=\"_ _2\"></span>cassa (operativi) <span class=\"_ _2\"></span>futuri da <span class=\"_ _2\"></span>essa generati, <span class=\"_ _2\"></span>attualizzati<span class=\"_ _567\"> </span> secondo un appropriato tasso, in funzione dell\u2019ar<span class=\"_ _2\"></span>co temporale esplicito in cui s\u2019ipotizza saranno<span class=\"_ _567\"> </span> conseguiti.<span class=\"_ _567\"> </span>Nella <span class=\"_ _b\"></span>prassi <span class=\"_ _b\"></span>operativa, <span class=\"_ _8\"></span>nel <span class=\"_ _b\"></span>caso <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>aziende <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>credito <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>finanziarie <span class=\"_ _8\"></span>si <span class=\"_ _b\"></span>ricorre <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>Free <span class=\"_ _b\"></span>Cash <span class=\"_ _b\"></span>Flow<span class=\"_ _567\"> </span> to <span class=\"_ _b\"></span>Equity <span class=\"_ _8\"></span>(FCFE), <span class=\"_ _b\"></span>noto <span class=\"_ _8\"></span>nel <span class=\"_ _b\"></span>mondo <span class=\"_ _b\"></span>anglosassone <span class=\"_ _8\"></span>come <span class=\"_ _b\"></span>Dividend <span class=\"_ _8\"></span>Discount <span class=\"_ _b\"></span>Model <span class=\"_ _8\"></span>(DDM) <span class=\"_ _b\"></span>nella<span class=\"_ _567\"> </span> versione Excess Capital. T<span class=\"_ _3\"></span>ale metodologia determina il valore di un\u2019azienda sulla base dei<span class=\"_ _567\"> </span> flussi <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>cassa <span class=\"_ _b\"></span>futuri <span class=\"_ _b\"></span>che <span class=\"_ _8\"></span>sar\u00e0 <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>grado <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>distribuir<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>ai <span class=\"_ _b\"></span>suoi <span class=\"_ _b\"></span>azionisti, <span class=\"_ _8\"></span>senza <span class=\"_ _b\"></span>intaccare <span class=\"_ _b\"></span>gli <span class=\"_ _8\"></span>assets<span class=\"_ _567\"> </span> necessari a sostenere lo sviluppo atteso e nel rispetto delle r<span class=\"_ _2\"></span>egolamentazioni sul capitale<span class=\"_ _567\"> </span> imposte <span class=\"_ _24\"></span>dall\u2019Autorit\u00e0 <span class=\"_ _24\"> </span>di <span class=\"_ _24\"> </span>Vigilanza, <span class=\"_ _24\"></span>scontati <span class=\"_ _24\"> </span>ad <span class=\"_ _24\"> </span>un <span class=\"_ _24\"> </span>tasso <span class=\"_ _1\"> </span>che <span class=\"_ _24\"></span>esprime <span class=\"_ _24\"></span>lo <span class=\"_ _24\"> </span>specifico <span class=\"_ _24\"> </span>rischio <span class=\"_ _24\"> </span>del<span class=\"_ _567\"> </span> capitale. Si noti peraltro che, nonostante l\u2019espr<span class=\"_ _2\"></span>essione Dividend Discount Model richiami la<span class=\"_ _567\"> </span> parola dividendo, <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>flussi <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>cassa <span class=\"_ _b\"></span>considerati <span class=\"_ _b\"></span>dal <span class=\"_ _b\"></span>modello non <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>dividendi <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>prevede<span class=\"_ _567\"> </span> verranno <span class=\"_ _a\"></span>distribuiti <span class=\"_ _2\"></span>agli <span class=\"_ _a\"></span>azionisti, <span class=\"_ _2\"></span>ma <span class=\"_ _a\"></span>i <span class=\"_ _2\"></span>flussi <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>cassa <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>cui <span class=\"_ _2\"></span>un <span class=\"_ _a\"></span>azionista <span class=\"_ _2\"></span>potenzialmente <span class=\"_ _a\"></span>potrebbe<span class=\"_ _567\"> </span> beneficiare <span class=\"_ _3\"></span>nel <span class=\"_ _a\"></span>rispetto <span class=\"_ _2\"></span>dei <span class=\"_ _a\"></span>limiti <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>dotazioni <span class=\"_ _2\"></span>patrimoniali <span class=\"_ _a\"></span>richieste <span class=\"_ _a\"></span>dall\u2019operativit\u00e0 <span class=\"_ _a\"></span>aziendale.<span class=\"_ _567\"> </span>Si precisa, inoltr<span class=\"_ _2\"></span>e, che le metodologie, gli assunti e gli esiti della procedura di impairment test<span class=\"_ _567\"> </span> delle <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>intangibili <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>dell\u2019avviamento, <span class=\"_ _1d\"></span>definiti <span class=\"_ _8\"></span>dal <span class=\"_ _1d\"></span>management, <span class=\"_ _1d\"></span>sono <span class=\"_ _1d\"></span>stati <span class=\"_ _1d\"></span>approvati <span class=\"_ _8\"></span>dal<span class=\"_ _567\"> </span> Consiglio di Amministrazione preliminarmente all\u2019appr<span class=\"_ _2\"></span>ovazione del bilancio consolidato.<span class=\"_ _567\"> </span>Il test d\u2019impairment \u00e8 stato conseguentemente effettuato sulla collegata Anthilia Capital<span class=\"_ _567\"> </span> Partners SGR S.p.A. base dei criteri e delle assunzioni di seguito illustrati.<span class=\"_ _567\"> </span>a.<span class=\"_ _567\"> </span> Criterio di stima del valore r<span class=\"_ _2\"></span>ecuperabile (Impairment)<span class=\"_ _567\"> </span>Per il criterio di stima del valore r<span class=\"_ _2\"></span>ecuperabile della Partecipazione si fa riferimento al<span class=\"_ _567\"> </span> cosiddetto valore d\u2019uso (equity value) per le banche e gli intermediari finanziari.<span class=\"_ _567\"> </span>Arco temporale \u201cesplicito\u201d per la determinazione dei flussi di cassa futuri<span class=\"_ _567\"> </span>Viene considerato l\u2019ar<span class=\"_ _2\"></span>co temporale riconducibile al Piano di attivit\u00e0 2025-2027 per<span class=\"_ _567\"> </span>Anthilia Capital Partners SGR, nonch\u00e9 l\u2019ulteriore sviluppo di tali piani, curato dal<span class=\"_ _567\"> </span>Management di Banco Desio ed approvato dal Consiglio di Amministrazione in data<span class=\"_ _567\"> </span>10 <span class=\"_ _1d\"></span>febbraio <span class=\"_ _1d\"></span>2026, <span class=\"_ _1d\"></span>con <span class=\"_ _1d\"></span>proiezioni <span class=\"_ _1d\"></span>prudenti <span class=\"_ _1d\"></span>dei <span class=\"_ _1d\"></span>risultati <span class=\"_ _24\"></span>futuri <span class=\"_ _1d\"></span>fino <span class=\"_ _1d\"></span>a <span class=\"_ _1d\"></span>ricomprendere <span class=\"_ _8\"></span>un<span class=\"_ _567\"> </span>periodo di previsione esplicita di 5 anni, per ridurr<span class=\"_ _2\"></span>e le distorsioni ricollegabili all\u2019utilizzo<span class=\"_ _567\"> </span>del <span class=\"_ _3\"></span>solo <span class=\"_ _a\"></span>orizzonte <span class=\"_ _a\"></span>temporale <span class=\"_ _a\"></span>tipico <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>documento <span class=\"_ _a\"></span>di <span class=\"_ _3\"></span>pianificazione <span class=\"_ _a\"></span>strategica, <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>pu\u00f2<span class=\"_ _567\"> </span>risultare fortemente condizionato da una situazione sistemica che permane complessa<span class=\"_ _567\"> </span>per le incerte previsioni dello scenario macr<span class=\"_ _2\"></span>o economico per cui \u00e8 opportuno effettuare<span class=\"_ _567\"> </span>una normalizzazione dei risultati, al <span class=\"_ _2\"></span>fine di meglio esprimere le <span class=\"_ _2\"></span>effettive potenzialit\u00e0 nel<span class=\"_ _567\"> </span>medio/lungo periodo dell\u2019entit\u00e0 oggetto del test.<span class=\"_ _567\"> </span>Flussi finanziari<span class=\"_ _567\"> </span>Nella <span class=\"_ _2\"></span>valutazione delle <span class=\"_ _2\"></span>banche e <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>intermediari finanziari <span class=\"_ _2\"></span>viene utilizzato <span class=\"_ _a\"></span>l\u2019approccio<span class=\"_ _567\"> </span>\u201cequity <span class=\"_ _8\"></span>side\u201d, <span class=\"_ _1d\"></span>nell\u2019ambito <span class=\"_ _1d\"></span>della <span class=\"_ _1d\"></span>metodologia <span class=\"_ _8\"></span>DDM, <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>la <span class=\"_ _1d\"></span>determinazione <span class=\"_ _8\"></span>dell\u2019equity<span class=\"_ _567\"> </span>value <span class=\"_ _1\"> </span>in <span class=\"_ _9\"> </span>quanto, <span class=\"_ _1\"> </span>stante <span class=\"_ _9\"> </span>l\u2019attivit\u00e0 <span class=\"_ _1\"> </span>caratteristica <span class=\"_ _9\"> </span>d\u2019intermediazione <span class=\"_ _1\"> </span>dei <span class=\"_ _1\"> </span>fond<span class=\"_ _b\"></span>i <span class=\"_ _1\"> </span>(raccolta/<span class=\"_ _567\"> </span>impieghi), <span class=\"_ _2\"></span>risulta <span class=\"_ _2\"></span>particolarmente complesso <span class=\"_ _a\"></span>operare <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>distinzione <span class=\"_ _2\"></span>fra debiti <span class=\"_ _a\"></span>finanziari<span class=\"_ _567\"> </span>e <span class=\"_ _2\"></span>debiti operativi; <span class=\"_ _2\"></span>inoltre <span class=\"_ _2\"></span>nella versione <span class=\"_ _2\"></span>Excess <span class=\"_ _2\"></span>Capital, i <span class=\"_ _2\"></span>flussi <span class=\"_ _2\"></span>di cassa <span class=\"_ _2\"></span>disponibili per <span class=\"_ _a\"></span>gli<span class=\"_ _567\"> </span>azionisti <span class=\"_ _a\"></span>sono <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>flussi <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>cassa <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>cui <span class=\"_ _a\"></span>un <span class=\"_ _2\"></span>azionista <span class=\"_ _2\"></span>potrebbe <span class=\"_ _a\"></span>potenzialmente <span class=\"_ _a\"></span>beneficiare <span class=\"_ _2\"></span>nel<span class=\"_ _567\"> </span>rispetto dei limiti <span class=\"_ _2\"></span>delle dotazioni patrimoniali richieste <span class=\"_ _2\"></span>dall\u2019operativit\u00e0 aziendale, quindi<span class=\"_ _567\"> </span>tengono in debita considerazione l\u2019assorbimento del patrimonio di vigilanza.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>asso di attualizzazione<span class=\"_ _567\"> </span>Nella <span class=\"_ _7d\"></span>valutazione <span class=\"_ _7d\"></span>delle <span class=\"_ _3\"></span>banche <span class=\"_ _7d\"></span>e <span class=\"_ _3\"></span>degli <span class=\"_ _7d\"></span>intermediari <span class=\"_ _7d\"></span>finanziari <span class=\"_ _3\"></span>si <span class=\"_ _7d\"></span>fa <span class=\"_ _3\"></span>riferimento <span class=\"_ _7d\"></span>al <span class=\"_ _7d\"></span>cosiddet<span class=\"_ _b\"></span>to<span class=\"_ _567\"> </span>costo del capitale Ke (cost of equity).<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>asso di crescita dei flussi oltre l\u2019ar<span class=\"_ _2\"></span>co temporale \u201cesplicito\u201d per la determinazione<span class=\"_ _567\"> </span>dei flussi di cassa futuri<span class=\"_ _567\"> </span>Viene considerato un tasso di cr<span class=\"_ _2\"></span>escita di lungo periodo in linea con le aspettative del<span class=\"_ _567\"> </span>tasso d\u2019inflazione a lungo termine.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>erminal V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span>Viene <span class=\"_ _9\"> </span>determinato  attraverso <span class=\"_ _38\"> </span>l\u2019applicazione  della <span class=\"_ _9\"> </span>formula  che <span class=\"_ _38\"> </span>si  ricollega <span class=\"_ _9\"> </span>a  quella<span class=\"_ _567\"> </span>canonica della \u201crendita perpetua\u201d.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019equity <span class=\"_ _77\"> </span>value <span class=\"_ _30\"> </span>della <span class=\"_ _77\"> </span>Partecipazione, <span class=\"_ _30\"> </span>determinato, <span class=\"_ _77\"> </span>alla <span class=\"_ _77\"> </span>data <span class=\"_ _30\"> </span>di <span class=\"_ _77\"> </span>ef<span class=\"_ _2\"></span>fettuazione <span class=\"_ _77\"> </span>delle<span class=\"_ _567\"> </span>rilevazioni, <span class=\"_ _2\"></span>in base <span class=\"_ _a\"></span>alla pr<span class=\"_ _2\"></span>ocedura sopra <span class=\"_ _a\"></span>delineata, viene <span class=\"_ _2\"></span>quindi <span class=\"_ _2\"></span>confrontato <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>il valor<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span>d\u2019iscrizione <span class=\"_ _3\"></span>a <span class=\"_ _a\"></span>bilancio <span class=\"_ _a\"></span>della <span class=\"_ _3\"></span>specifica <span class=\"_ _a\"></span>Partecipazione, <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>l\u2019obiettivo <span class=\"_ _3\"></span>esclusivo <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>verificare<span class=\"_ _567\"> </span>l\u2019eventuale perdita di valor<span class=\"_ _2\"></span>e.<span class=\"_ _567\"> </span>b.<span class=\"_ _567\"> </span>Parametri di valutazione utilizzati e determinazioni del test<span class=\"_ _567\"> </span>Di seguito sono riportati le principali assumption utilizzate per i test d\u2019impairment.<span class=\"_ _567\"> </span>Dal test d\u2019impairment svolto non \u00e8 emersa la necessit\u00e0 di effettuar<span class=\"_ _2\"></span>e alcuna svalutazione<span class=\"_ _567\"> </span>per la summenzionata partecipazione.<span class=\"_ _567\"> </span>Si sottolinea che i parametri e le informazioni considerate nello sviluppo del test<span class=\"_ _567\"> </span>d\u2019impairment <span class=\"_ _1d\"></span>sono <span class=\"_ _24\"></span>influenzati <span class=\"_ _1d\"></span>dalla <span class=\"_ _24\"></span>congiuntura <span class=\"_ _1d\"></span>economica <span class=\"_ _24\"></span>e <span class=\"_ _1d\"></span>dei <span class=\"_ _24\"></span>mercati <span class=\"_ _8\"></span>finanziari <span class=\"_ _24\"> </span>e<span class=\"_ _567\"> </span>potrebber<span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>subire <span class=\"_ _2\"></span>modifiche/variazioni, <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>oggi <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>prevedibili, <span class=\"_ _a\"></span>con <span class=\"_ _2\"></span>conseguenti ef<span class=\"_ _2\"></span>fetti<span class=\"_ _567\"> </span>sulle <span class=\"_ _24\"></span>principali <span class=\"_ _24\"></span>assumption <span class=\"_ _24\"></span>considerate <span class=\"_ _24\"></span>e <span class=\"_ _1d\"></span>dunque, <span class=\"_ _24\"> </span>potenzialmente, <span class=\"_ _24\"> </span>anche <span class=\"_ _24\"> </span>sui <span class=\"_ _24\"> </span>risultati<span class=\"_ _567\"> </span>che <span class=\"_ _2\"></span>negli <span class=\"_ _2\"></span>esercizi <span class=\"_ _2\"></span>futuri <span class=\"_ _2\"></span>potrebbero <span class=\"_ _a\"></span>risultare <span class=\"_ _2\"></span>diversi rispetto <span class=\"_ _a\"></span>a quelli <span class=\"_ _a\"></span>esposti nel <span class=\"_ _a\"></span>presente<span class=\"_ _567\"> </span>documento di bilancio.<span class=\"_ _567\"> </span>c.<span class=\"_ _567\"> </span>Analisi di sensitivit\u00e0<span class=\"_ _567\"> </span>Poich\u00e9 la valutazione d\u2019impairment \u00e8 resa particolarmente complessa dall\u2019attuale<span class=\"_ _567\"> </span>contesto <span class=\"_ _3\"></span>macroeconomico <span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>mercato <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>dalla <span class=\"_ _a\"></span>conseguente <span class=\"_ _a\"></span>difficolt\u00e0 <span class=\"_ _3\"></span>nella <span class=\"_ _a\"></span>formulazione<span class=\"_ _567\"> </span>di previsioni cir<span class=\"_ _2\"></span>ca la redditivit\u00e0 futura di lungo periodo, a supporto del test effettuato<span class=\"_ _567\"> </span>viene condotto un ulteriore \u201cstr<span class=\"_ _2\"></span>ess test\u201d ipotizzando il cambiamento dei principali<span class=\"_ _567\"> </span>parametri utilizzati nell\u2019ambito della procedura di impairment test.<span class=\"_ _567\"> </span><table class=\"s w332 h1da\" id=\"_67e06f7a-5c92-417e-ae13-33225eb58d8d\"><tr><td class=\"t m0 xd23 h27 y40c1 ff6 fs16 fc0 sc0 ls0 ws0\">Legal </td><td class=\"c n xd24 y40c2 w333 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Modello<span class=\"_ _567\"> </span></div></td><td class=\"c n xd25 y40c2 w334 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Base dati<span class=\"_ _567\"> </span></div></td><td class=\"c n xd26 y40c2 w335 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">CAGR<span class=\"_ _567\"> </span></div></td><td class=\"c n xd27 y40c2 w336 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Ke<span class=\"_ _567\"> </span></div></td><td class=\"c n xd28 y40c2 w337 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">g<span class=\"_ _567\"> </span></div></td><td class=\"c n xd29 y40c2 w338 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Flussi</div></td><td class=\"t m0 xd2a h27 y40c1 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>er 1 Ratio </td></tr><tr><td class=\"t m0 xd23 h27 y40c3 ff6 fs16 fc0 sc0 ls0 ws0\">entity<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 xd2b h27 y40c3 ff6 fs16 fc0 sc0 ls11 ws20f\">RWA<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 xd2c h27 y40c3 ff6 fs16 fc0 sc0 ls0 ws0\">Piano<span class=\"_ _567\"> </span></td><td class=\"t m0 xd2a h27 y40c3 ff6 fs16 fc0 sc0 ls0 ws0\">(**)<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 xd23 h28 y40c4 ff9 fs16 fc0 sc0 ls0 ws0\">Anthilia Capital </td><td></td><td class=\"t m0 xd2d h28 y40c4 ff9 fs16 fc0 sc0 ls0 ws0\">Piano di attivit\u00e0 </td><td></td><td></td><td></td><td class=\"t m0 xd2c h28 y40c5 ff9 fs16 fc0 sc0 ls0 ws0\">Risultati </td><td></td></tr><tr><td class=\"t m0 xd23 h28 y40c6 ff9 fs16 fc0 sc0 ls0 ws0\">Partners SGR </td><td class=\"t m0 xd2e h28 y40c6 ff9 fs16 fc0 sc0 ls0 ws0\">DDM<span class=\"_ _567\"> </span></td><td class=\"t m0 xd2d h28 y40c6 ff9 fs16 fc0 sc0 ls0 ws0\">2025-2027 </td><td class=\"c n xd2f y40c7 w256 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3,80%<span class=\"_ _567\"> </span></div></td><td class=\"c n xd30 y40c7 w339 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10,21%<span class=\"_ _567\"> </span></div></td><td class=\"c n xd31 y40c7 w256 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1,92%</div></td><td class=\"t m0 xd2c h28 y40c8 ff9 fs16 fc0 sc0 ls0 ws0\">Netti<span class=\"_ _567\"> </span></td><td class=\"t m0 xd2a h28 y40c6 ff9 fs16 fc0 sc0 ls0 ws0\">10,60%<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 xd23 h28 y40c9 ff9 fs16 fc0 sc0 ls0 ws0\">S.p.A. (collegata)<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xd2d h28 y40c9 ff9 fs16 fc0 sc0 ls0 ws0\">esteso al 2030 (*)<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr></table>(*) Previsioni a 5 anni, appr<span class=\"_ _2\"></span>ovate dal Consiglio di Amministrazione in data 10 febbraio 2026, che sono state svi-<span class=\"_ _567\"> </span>luppate dal management di Banco Desio tenuto conto del Piano di attivit\u00e0 2025-2027 approvato dal Consiglio<span class=\"_ _567\"> </span>di Amministrazione della SGR in data 12 marzo 2025 e delle pi\u00f9 recenti pr<span class=\"_ _2\"></span>evisioni disponibili circa lo scenario<span class=\"_ _567\"> </span>macroeconomico atteso al 2030.<span class=\"_ _567\"> </span>(**) Per Anthilia SGR \u00e8 stato considerato il capitale allocato target stimato considerando il requisito r<span class=\"_ _2\"></span>elativo agli<span class=\"_ _567\"> </span>\u201cAltri rischi\u201d<span class=\"_ _567\"> </span>Nella tabella sottostante sono riepilogati gli scostamenti percentuali o in punti per<span class=\"_ _2\"></span>centuali<span class=\"_ _567\"> </span>degli assunti di base necessari a render<span class=\"_ _2\"></span>e il valore recuperabile delle partecipazioni pari<span class=\"_ _567\"> </span>al loro valor<span class=\"_ _2\"></span>e d\u2019iscrizione in bilancio.<span class=\"_ _567\"> </span><table class=\"s w33a h1db\" id=\"_285299ae-c7d1-47bc-97c5-e86d31568552\"><tr><td class=\"c n x304 y40ca w1f0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Partecipazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xd33 y40ca w33b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Decremento in %<span class=\"_ _567\"> </span></div></td><td class=\"t m0 xd34 h28 y40cb ff9 fs16 fc0 sc0 ls0 ws0\">Incremento in p.b. del tasso </td></tr><tr><td></td><td class=\"t m0 xd35 h28 y40cc ff9 fs16 fc0 sc0 ls0 ws0\">dei Risultati </td><td class=\"t m0 xd34 h2c y40cc ff10 fs16 fc0 sc0 ls0 ws0\">di attualizzazione dei flussi di </td></tr><tr><td></td><td class=\"t m0 xd35 h28 y40cd ff9 fs16 fc0 sc0 ls0 ws0\">Netti futuri (RN)<span class=\"_ _567\"> </span></td><td class=\"t m0 xd34 h28 y40cd ff9 fs16 fc0 sc0 ls0 ws0\">cassa futuri (FCFE)<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 xd36 h28 y40ce ff9 fs16 fc0 sc0 ls0 ws0\">Anthilia Capital Partners </td><td class=\"c n xd37 y40cf w339 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">39,05%<span class=\"_ _567\"> </span></div></td><td class=\"c n xd38 y40cf wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">485<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xd36 h28 y40d0 ff9 fs16 fc0 sc0 ls0 ws0\">SGR S.p.A. (collegata)</td><td></td><td></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfJointVenturesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-741": {
   "value": "Sezione 3 <span class=\"ff9\">- Ar<span class=\"_ _2\"></span>ea e metodi di consolidamento<span class=\"_ _567\"> </span></span>1. Partecipazioni in societ\u00e0 controllate in via esclusiva<span class=\"_ _567\"> </span>2. V<span class=\"_ _a\"></span>alutazioni e assunzioni significative per deter<span class=\"_ _b\"></span>minare l\u2019area di consolidamento<span class=\"_ _567\"> </span>Societ\u00e0 controllate<span class=\"_ _567\"> </span>Il bilancio consolidato comprende le risultanze patrimoniali ed economiche della capogruppo<span class=\"_ _567\"> </span>Banco di Desio e della Brianza S.p.A. e delle sue entit\u00e0 controllate dir<span class=\"_ _2\"></span>ette e indirette, incluse le<span class=\"_ _567\"> </span>entit\u00e0 <span class=\"_ _3\"></span>strutturate, <span class=\"_ _a\"></span>ai <span class=\"_ _3\"></span>sensi <span class=\"_ _a\"></span>di <span class=\"_ _3\"></span>quanto <span class=\"_ _a\"></span>previsto <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>principio <span class=\"_ _a\"></span>contabile <span class=\"_ _3\"></span>IFRS <span class=\"_ _a\"></span>10 <span class=\"_ _3\"></span>Bilancio <span class=\"_ _a\"></span>consolidato.<span class=\"_ _567\"> </span>In base al citato principio, il r<span class=\"_ _2\"></span>equisito del controllo \u00e8 alla base del consolidamento di tutti i tipi<span class=\"_ _567\"> </span>di entit\u00e0, <span class=\"_ _2\"></span>incluse le <span class=\"_ _2\"></span>entit\u00e0 strutturate, e <span class=\"_ _2\"></span>si r<span class=\"_ _2\"></span>ealizza qualora <span class=\"_ _2\"></span>siano contemporaneamente pr<span class=\"_ _2\"></span>esenti<span class=\"_ _567\"> </span>i seguenti tre r<span class=\"_ _2\"></span>equisiti in capo all\u2019investitore:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0\">potere di decisione sulle attivit\u00e0 rilevanti dell\u2019entit\u00e0;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0\">esposizioni, o diritt<span class=\"_ _b\"></span>i, ai rendimenti variabili derivanti dal rapporto con l\u2019entit\u00e0;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0 ws106\">capacit\u00e0 di esercitare il proprio poter<span class=\"_ _2\"></span>e per incidere sull\u2019ammontar<span class=\"_ _2\"></span>e dei suoi rendimenti, per<span class=\"_ _567\"> </span></span>effetto del suo rapporto con l\u2019entit\u00e0 (collegamento tra poter<span class=\"_ _2\"></span>e e rendimenti).<span class=\"_ _567\"> </span>Pi\u00f9 in dettaglio, l\u2019IFRS 10 stabilisce che, per detenere il contr<span class=\"_ _2\"></span>ollo, l\u2019investitore debba avere la<table class=\"s w1ce h1b6\" id=\"_7ad9af3c-35b8-4ea5-8960-9e6e9f391719\"><tr><td class=\"c n x304 y3ec2 w1cf h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Denominazioni imprese<span class=\"_ _567\"> </span></div></td><td class=\"c n x589 y3ec2 w1d0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Sede<span class=\"_ _567\"> </span></div></td><td class=\"c n x58a y3ec2 w1d1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipo<span class=\"_ _567\"> </span></div></td><td></td><td class=\"t m0 x58b h27 y3ec3 ff6 fs16 fc0 sc0 ls0 ws0\">Rapporto di partecipazione<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x58c h27 y3ec4 ff6 fs16 fc0 sc0 ls0 ws0\">di rapporto<span class=\"_ _567\"> </span></td><td class=\"t m0 x58d h27 y3ec5 ff6 fs16 fc0 sc0 ls0 ws0\">Impresa </td><td class=\"t m0 x58e h27 y3ec5 ff6 fs16 fc0 sc0 ls0 ws0\">Quota %<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x58f h27 y3ec6 ff6 fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">partecipante<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y3ec7 w1d2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Fides S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n x590 y3ec7 w1d3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Roma<span class=\"_ _567\"> </span></div></td><td class=\"c n x591 y3ec7 w1d4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x592 y3ec7 w1d5 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Banco Desio<span class=\"_ _567\"> </span></div></td><td class=\"c n x593 y3ec7 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">100,000<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h2c y3ec8 ff10 fs16 fc0 sc0 ls0 ws0\">Dynamica Retail Agenzia </td><td class=\"c n x594 y3ec9 w1d3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Roma<span class=\"_ _567\"> </span></div></td><td class=\"c n x595 y3ec9 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x596 y3ec9 w1d2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Fides S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n x597 y3ec9 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">100,00<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y3eca ff9 fs16 fc0 sc0 ls0 ws0\">in Attivit\u00e0 Finanziaria S.r<span class=\"_ _a\"></span>.l.<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y3de2 w1d6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Desio OBG S.r<span class=\"_ _a\"></span>.l. (*)<span class=\"_ _567\"> </span></div></td><td class=\"c n x598 y3de2 w1d7 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Conegliano<span class=\"_ _567\"> </span></div></td><td class=\"c n x599 y3de2 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x59a y3de2 w1d5 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Banco Desio<span class=\"_ _567\"> </span></div></td><td class=\"c n x59b y3de2 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">60,000<span class=\"_ _567\"> </span></div></td></tr></table>Tipo di rapporto:<span class=\"_ _567\"> </span>1 = maggioranza dei diritti di voto nell\u2019assemblea ordinaria<span class=\"_ _567\"> </span>4 = altre forme di controllo<span class=\"_ _567\"> </span>(*) Societ\u00e0 veicolo di operazioni di cartolarizzazione originate dal Gruppo<span class=\"_ _567\"> </span>capacit\u00e0 di dirigere le attivit\u00e0 rilevanti dell\u2019entit\u00e0, per ef<span class=\"_ _2\"></span>fetto di un diritto giuridico o per una mera <span class=\"_ _b\"></span>situazione <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>fatto, <span class=\"_ _8\"></span>ed <span class=\"_ _b\"></span>essere <span class=\"_ _8\"></span>altr<span class=\"_ _2\"></span>es\u00ec <span class=\"_ _8\"></span>esposto <span class=\"_ _b\"></span>alla <span class=\"_ _8\"></span>variabilit\u00e0 <span class=\"_ _b\"></span>dei <span class=\"_ _8\"></span>risultati <span class=\"_ _8\"></span>che <span class=\"_ _b\"></span>derivano <span class=\"_ _8\"></span>da tale potere. Alla luce dei riferimenti normativi sopra illustrati, il Gruppo deve pertanto consolidare tutti i tipi di entit\u00e0 qualora siano soddisfatti tutti e tre i r<span class=\"_ _2\"></span>equisiti del controllo. Generalmente, <span class=\"_ _8\"></span>quando <span class=\"_ _8\"></span>un\u2019entit\u00e0 <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _1d\"></span>diretta <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>tramite <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>diritti <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>voto, <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>controllo <span class=\"_ _8\"></span>deriva dalla detenzione di pi\u00f9 della met\u00e0 di tali diritti. Negli altri casi, la determinazione dell\u2019area di consolidamento richiede di considerar<span class=\"_ _2\"></span>e tutti i fattori e le circostanze che conferiscono all\u2019investitor<span class=\"_ _2\"></span>e la capacit\u00e0 pratica di condurre unilateralmente le <span class=\"_ _1d\"></span>attivit\u00e0 <span class=\"_ _24\"></span>rilevanti <span class=\"_ _1d\"></span>dell\u2019entit\u00e0 <span class=\"_ _24\"></span>(controllo <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>fatto). <span class=\"_ _24\"> </span>A <span class=\"_ _1d\"></span>tal <span class=\"_ _24\"> </span>fine <span class=\"_ _1d\"></span>risul<span class=\"_ _b\"></span>ta <span class=\"_ _1d\"></span>necessario <span class=\"_ _24\"></span>considerare <span class=\"_ _8\"></span>un insieme di fattori, quali, a mero titolo di esempio: \u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0\">lo scopo ed il disegno dell<span class=\"_ _b\"></span>\u2019entit\u00e0;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0\">l\u2019individuazione del<span class=\"_ _b\"></span>le attivit\u00e0 rilevanti e di come sono gestite;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _159\"> </span><span class=\"ff8 fc0\">qualsiasi <span class=\"_ _30\"> </span>diritto <span class=\"_ _30\"> </span>detenuto <span class=\"_ _30\"> </span>tramite <span class=\"_ _30\"> </span>accordi <span class=\"_ _30\"> </span>contrattuali  che <span class=\"_ _30\"> </span>attribuiscono <span class=\"_ _30\"> </span>il <span class=\"_ _30\"> </span>potere <span class=\"_ _30\"> </span>di<span class=\"_ _567\"> </span></span>governare <span class=\"_ _9\"> </span>le <span class=\"_ _9\"> </span>attivit\u00e0 <span class=\"_ _9\"> </span>rilevanti,  quali <span class=\"_ _9\"> </span>il <span class=\"_ _9\"> </span>potere <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>determinare <span class=\"_ _9\"> </span>le <span class=\"_ _9\"> </span>politiche  finanziarie <span class=\"_ _9\"> </span>e<span class=\"_ _567\"> </span>gestionali dell\u2019entit\u00e0, il potere di eser<span class=\"_ _2\"></span>citare la maggioranza dei diritti di voto nell\u2019organo<span class=\"_ _567\"> </span>deliberativo o il potere di nominar<span class=\"_ _2\"></span>e o di rimuovere la maggioranza dell\u2019organo con funzioni deliberative;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0\">eventuali dirit<span class=\"_ _b\"></span>ti di voto potenziali esercitabili e considerati sostanziali;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0\">coinvolgimento nell\u2019ent<span class=\"_ _b\"></span>it\u00e0 nel ruolo di agente o di principale;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0\">la natura e la dispersione di eventual<span class=\"_ _b\"></span>i diritti detenuti da altri investitori.<span class=\"_ _567\"> </span></span>Di seguito si forniscono considerazioni di maggiore dettaglio sul perimetr<span class=\"_ _2\"></span>o delle entit\u00e0 controllate in via esclusiva alla data di riferimento, separatamente tra le societ\u00e0 governate attraverso diritti di voto e le entit\u00e0 strutturate.<span class=\"_ _567\"> </span><table class=\"s w1d8 h1b7\" id=\"_a0ac5f27-c53f-4b7c-99be-7a52f49f78b3\"><tr><td class=\"t m0 x59d h45 y3ecb ff13 fs2 fc0 sc0 ls0 ws0\">Societ\u00e0 governate mediante diritti di voto<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 x59d h3 y3ecc ff7 fs3 fc0 sc0 ls0 ws15b\">Con riferimento alla situazione del Gruppo esistente alla data di riferimento, sono considerate </td></tr></table><table class=\"s w1d9 h1b8\" id=\"_bfc7db6b-0c62-4527-8a39-55931ba40f2d\"><tr><td class=\"t m0 x59d h3 y3ecd ff7 fs3 fc0 sc0 ls0 wsf6\">controllate in via esclusiva tutte le societ\u00e0 di cui si detiene la maggioranza dei diritti di voto </td></tr><tr><td class=\"t m0 x59d h3 y3ece ff8 fs3 fc0 sc0 ls0 ws0\">nell\u2019assemblea <span class=\"_ _24\"></span>ordinaria, <span class=\"_ _1d\"></span>in <span class=\"_ _24\"> </span>quanto <span class=\"_ _24\"> </span>non <span class=\"_ _24\"> </span>sono <span class=\"_ _24\"> </span>state <span class=\"_ _24\"> </span>individuate <span class=\"_ _24\"> </span>evidenze <span class=\"_ _24\"></span>che <span class=\"_ _24\"></span>altri <span class=\"_ _24\"></span>investitori </td></tr><tr><td class=\"t m0 x59d h3 y3ecf ff7 fs3 fc0 sc0 ls0 ws0\">abbiano la capacit\u00e0 pratica di dirigere le attivit\u00e0 rilevanti.<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 x59d h45 y3ed0 ff13 fs2 fc0 sc0 ls0 ws0\">Entit\u00e0 strutturate consolidate<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 x59d h3 y3ed1 ff8 fs3 fc0 sc0 ls0 ws0\">Il <span class=\"_ _24\"> </span>controllo <span class=\"_ _24\"> </span>delle <span class=\"_ _1\"> </span>entit\u00e0 <span class=\"_ _1\"> </span>strutturate, <span class=\"_ _1\"> </span>ossia <span class=\"_ _24\"> </span>delle <span class=\"_ _1\"> </span>entit\u00e0 <span class=\"_ _1\"> </span>per <span class=\"_ _24\"> </span>le <span class=\"_ _1\"> </span>quali <span class=\"_ _1\"> </span>i <span class=\"_ _24\"> </span>diritti <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>voto <span class=\"_ _1\"> </span>non <span class=\"_ _24\"> </span>sono </td></tr><tr><td class=\"t m0 x59d h3 y3ed2 ff7 fs3 fc0 sc0 ls0 ws9a\">considerati rilevanti per stabilire il contr<span class=\"_ _2\"></span>ollo, \u00e8 ritenuto esistere laddove il Gruppo disponga dei </td></tr></table>diritti contrattuali di gestire le attivit\u00e0 rilevanti dell\u2019entit\u00e0 e risulti esposto ai rendimenti variabili<span class=\"_ _567\"> </span>delle stesse.<span class=\"_ _567\"> </span>Su <span class=\"_ _2\"></span>tali basi, <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>entit\u00e0 strutturate <span class=\"_ _a\"></span>che hanno <span class=\"_ _2\"></span>comportato <span class=\"_ _2\"></span>la necessit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>un consolidamento <span class=\"_ _a\"></span>ai fini<span class=\"_ _567\"> </span>del bilancio consolidato alla data di riferimento sono rappresentate dalla sola Desio OBG S.r<span class=\"_ _3\"></span>.l.,<span class=\"_ _567\"> </span>Societ\u00e0 veicolo di operazioni di cartolarizzazione originate dal Gruppo.<span class=\"_ _567\"> </span>Alla data di riferimento, le analisi svolte sugli investimenti detenuti dal Gruppo in fondi comuni<span class=\"_ _567\"> </span>di investimento e assimilabili hanno portato ad escludere l\u2019esistenza di un contr<span class=\"_ _2\"></span>ollo sugli stessi;<span class=\"_ _567\"> </span>nessun fondo risulta pertanto incluso nell\u2019area di consolidamento.<span class=\"_ _567\"> </span>Partecipazioni in imprese contr<span class=\"_ _2\"></span>ollate in modo congiunto e sottoposte a influenza notevole<span class=\"_ _567\"> </span>Sono  considerate <span class=\"_ _9\"> </span>societ\u00e0  collegate, <span class=\"_ _9\"> </span>cio\u00e8  sottoposte <span class=\"_ _38\"> </span>a  influenza <span class=\"_ _9\"> </span>notevole,  le <span class=\"_ _9\"> </span>societ\u00e0  non<span class=\"_ _567\"> </span>controllate  in  cui  si <span class=\"_ _30\"> </span>eser<span class=\"_ _2\"></span>cita  un\u2019influenza <span class=\"_ _30\"> </span>significativa.  Si  presume  che  la  societ\u00e0 <span class=\"_ _30\"> </span>eser<span class=\"_ _2\"></span>citi<span class=\"_ _567\"> </span>un\u2019influenza <span class=\"_ _b\"></span>significativa <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>tutti <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>casi <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>cui detiene <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>20% o <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>quota <span class=\"_ _8\"></span>superior<span class=\"_ _2\"></span>e <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>diritti <span class=\"_ _8\"></span>di<span class=\"_ _567\"> </span>voto <span class=\"_ _2\"></span>e, <span class=\"_ _2\"></span>indipendentemente dalla <span class=\"_ _a\"></span>quota posseduta, <span class=\"_ _a\"></span>qualora sussista <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>potere <span class=\"_ _a\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _2\"></span>partecipare <span class=\"_ _2\"></span>alle<span class=\"_ _567\"> </span>decisioni <span class=\"_ _b\"></span>gestionali <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>finanziarie <span class=\"_ _8\"></span>delle <span class=\"_ _b\"></span>partecipate, <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>virt\u00f9 <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>particolari <span class=\"_ _b\"></span>legami <span class=\"_ _8\"></span>giuridici, <span class=\"_ _b\"></span>quali<span class=\"_ _567\"> </span>patti <span class=\"_ _8\"></span>parasociali, <span class=\"_ _8\"></span>aventi <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>finalit\u00e0 <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>i <span class=\"_ _1d\"></span>partecipanti <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>patto <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>assicurare <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>rappresentativit\u00e0<span class=\"_ _567\"> </span>negli organi di gestione e di salvaguar<span class=\"_ _2\"></span>dare l\u2019unitariet\u00e0 di indirizzo della gestione, senza tuttavia<span class=\"_ _567\"> </span>averne il controllo.<span class=\"_ _567\"> </span>Le <span class=\"_ _b\"></span>partecipazioni <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>imprese controllate in <span class=\"_ _b\"></span>modo <span class=\"_ _b\"></span>congiunto <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>sottoposte <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>influenza <span class=\"_ _b\"></span>notevole<span class=\"_ _567\"> </span>vengono valutate in base al metodo del patrimonio netto, sulla base dei pi\u00f9 recenti bilanci<span class=\"_ _567\"> </span>disponibili <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>societ\u00e0 collegata/sottoposta <span class=\"_ _a\"></span>a contr<span class=\"_ _2\"></span>ollo congiunto, <span class=\"_ _a\"></span>opportunamente r<span class=\"_ _2\"></span>ettificati<span class=\"_ _567\"> </span>per tenere conto di eventuali eventi o transazioni significative.<span class=\"_ _567\"> </span>Con riferimento alla situazione del Gruppo esistente alla data di riferimento, \u00e8 considerata<span class=\"_ _567\"> </span>sottoposta a influenza notevole Anthilia Capital <span class=\"_ _b\"></span>Partner SGR, in quanto sono state <span class=\"_ _b\"></span>individuate<span class=\"_ _567\"> </span>evidenze <span class=\"_ _a\"></span>tali <span class=\"_ _a\"></span>per <span class=\"_ _2\"></span>cui <span class=\"_ _a\"></span>Banco <span class=\"_ _a\"></span>Desio <span class=\"_ _2\"></span>ha <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>potere <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>partecipare <span class=\"_ _a\"></span>alle <span class=\"_ _2\"></span>decisioni <span class=\"_ _a\"></span>gestionali <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>finanziarie<span class=\"_ _567\"> </span>della societ\u00e0 in virt\u00f9 degli accordi di partnership sottoscritti.<span class=\"_ _567\"> </span>V<span class=\"_ _2\"></span>ariazioni dell\u2019area di consolidamento<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019unica variazione intervenuta sull\u2019area di consolidamento rispetto al Bilancio 2024 riguarda<span class=\"_ _567\"> </span>l\u2019incremento <span class=\"_ _3\"></span>della <span class=\"_ _a\"></span>quota <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>controllo <span class=\"_ _3\"></span>dall\u201989,23% <span class=\"_ _a\"></span>al <span class=\"_ _2\"></span>100% <span class=\"_ _a\"></span>detenuta <span class=\"_ _a\"></span>da <span class=\"_ _a\"></span>Banco <span class=\"_ _a\"></span>Desio <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>Dynamica<span class=\"_ _567\"> </span>Retail <span class=\"_ _24\"></span>S.p.A. <span class=\"_ _24\"> </span>e <span class=\"_ _24\"> </span>l\u2019avvenuta <span class=\"_ _24\"> </span>fusione <span class=\"_ _24\"> </span>per <span class=\"_ _1\"> </span>incorporazione <span class=\"_ _24\"></span>di <span class=\"_ _24\"> </span>quest\u2019ultima <span class=\"_ _24\"> </span>nella <span class=\"_ _24\"> </span>controllata <span class=\"_ _24\"> </span>Fides<span class=\"_ _567\"> </span>S.p.A., <span class=\"_ _8\"></span>con <span class=\"_ _b\"></span>efficacia <span class=\"_ _b\"></span>giuridica <span class=\"_ _8\"></span>dal <span class=\"_ _8\"></span>6 <span class=\"_ _b\"></span>d<span class=\"_ _b\"></span>icembre <span class=\"_ _b\"></span>2025 <span class=\"_ _8\"></span>ed <span class=\"_ _b\"></span>efficacia <span class=\"_ _8\"></span>contabile <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>fiscale <span class=\"_ _8\"></span>retr<span class=\"_ _2\"></span>oattiva,<span class=\"_ _567\"> </span>a <span class=\"_ _8\"></span>far <span class=\"_ _1d\"></span>data <span class=\"_ _1d\"></span>dal <span class=\"_ _1d\"></span>1\u00b0 <span class=\"_ _1d\"></span>gennaio <span class=\"_ _1d\"></span>2025, <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>cui <span class=\"_ _1d\"></span>trattamento <span class=\"_ _1d\"></span>contabile <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>conformit\u00e0 <span class=\"_ _1d\"></span>a <span class=\"_ _1d\"></span>quanto <span class=\"_ _1d\"></span>previsto<span class=\"_ _567\"> </span>dal documento \u201cOrientamenti preliminari ASSIREVI in tema di IFRS - OPI N. 2 (Revised) -<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>rattamento contabile delle fusioni nel bilancio d\u2019esercizio\u201d non ha prodotto ef<span class=\"_ _2\"></span>fetti sul bilancio<span class=\"_ _567\"> </span>consolidato (come illustrato al paragrafo \u201cEventi societari di rilievo\u201d della Relazione sulla<span class=\"_ _567\"> </span>gestione e nella \u201cParte G \u2013 Operazioni di aggregazione riguar<span class=\"_ _2\"></span>danti imprese o rami d\u2019azienda\u201d<span class=\"_ _567\"> </span>della Nota integrativa cui si fa rinvio). Ad esito di tale operazione, tra l\u2019altro, Fides S.p.A. risulta<span class=\"_ _567\"> </span>detentrice della partecipazione totalitaria in Dynamica Retail Agenzia S.r<span class=\"_ _3\"></span>.l. (precedentemente<span class=\"_ _567\"> </span>detenuta da Dynamica Retail S.p.A.).<span class=\"_ _567\"> </span>3. Partecipazioni in societ\u00e0 controllate in via esclusiva con<span class=\"_ _567\"> </span>interessenze di terzi significative<span class=\"_ _567\"> </span>3.1 Interessenze di terzi, disponibilit\u00e0 dei voti di terzi e dividendi distribuiti ai terzi<span class=\"_ _567\"> </span><table class=\"s w1da h1b9\" id=\"_8d7b8a5e-3c53-4ac1-977e-a7550c08e5a7\"><tr><td class=\"c n x304 y3ed3 w1cf h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Denominazioni imprese<span class=\"_ _567\"> </span></div></td><td class=\"c n x59f y3ed3 w1db h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Interessenze dei terzi %<span class=\"_ _567\"> </span></div></td><td class=\"c n x5a0 y3ed3 w1dc h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Dividendi distribuiti ai terzi<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w1dd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Desio OBG S.r<span class=\"_ _a\"></span>.l.<span class=\"_ _567\"> </span></div></td><td class=\"c n x5a1 y3de2 w1de h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">40,000<span class=\"_ _14d\"> </span>-<span class=\"_ _567\"> </span></div></td><td></td></tr></table>3.2 Partecipazioni con interessenze di terzi: informazioni contabili<table class=\"s w1df h1ba\" id=\"_e8be3cb0-fbb8-44aa-875a-145d6171aef4\"><tr><td class=\"c n x304 y3ed4 w1e0 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Denominazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x5a3 y3ed4 w1e1 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x5a4 h27 y3ed5 ff6 fs16 fc0 sc0 ls0 ws0\">Cassa e </td><td class=\"t m0 x5a5 h27 y3ed6 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 </td><td class=\"t m0 x5a6 h27 y3ed6 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 </td><td class=\"t m0 x5a7 h27 y3ed7 ff6 fs16 fc0 sc0 ls0 ws0\">Passivit\u00e0 </td><td class=\"t m0 x5a8 h27 y3ed7 ff6 fs16 fc0 sc0 ls0 ws0\">Patrimonio </td><td class=\"t m0 x5a9 h27 y3ed7 ff6 fs16 fc0 sc0 ls0 ws0\">Margine di </td><td class=\"t m0 x5aa h27 y3ed7 ff6 fs16 fc0 sc0 ls0 ws0\">Margine DI </td><td class=\"t m0 x5ab h27 y3ed8 ff6 fs16 fc0 sc0 ls0 ws0\">Costi </td><td class=\"t m0 x5ac h27 y3ed8 ff6 fs16 fc0 sc0 ls0 ws0\">Utile </td><td class=\"t m0 x5ad h27 y3ed9 ff6 fs16 fc0 sc0 ls0 ws0\">Utile </td><td class=\"t m0 x5ae h27 y3eda ff6 fs16 fc0 sc0 ls0 ws0\">Utile </td><td class=\"t m0 x5af h27 y3edb ff6 fs16 fc0 sc0 ls0 ws0\">Utile </td><td class=\"t m0 x5b0 h27 y3edc ff6 fs16 fc0 sc0 ls0 ws0\">Altre </td><td class=\"t m0 x5b1 h27 y3edd ff6 fs16 fc0 sc0 ls0 ws0\">Redditivit\u00e0 </td></tr><tr><td></td><td class=\"t m0 x5b2 h27 y3ede ff6 fs16 fc0 sc0 ls0 ws0\">attivo<span class=\"_ _567\"> </span></td><td class=\"t m0 x5b3 h27 y3ede ff6 fs16 fc0 sc0 ls0 ws0\">isponibilit\u00e0 </td><td class=\"t m0 x5b4 h27 y3edf ff6 fs16 fc0 sc0 ls0 ws0\">Finanziarie<span class=\"_ _567\"> </span></td><td class=\"t m0 x5b5 h27 y3edf ff6 fs16 fc0 sc0 ls0 ws0\">materiali e </td><td class=\"t m0 x5b6 h27 y3ee0 ff6 fs16 fc0 sc0 ls0 ws0\">Finanziarie<span class=\"_ _567\"> </span></td><td class=\"t m0 x5b7 h27 y3ee0 ff6 fs16 fc0 sc0 ls0 ws0\">netto<span class=\"_ _567\"> </span></td><td class=\"t m0 x5b8 h27 y3ee0 ff6 fs16 fc0 sc0 ls0 ws0\">interesse<span class=\"_ _567\"> </span></td><td class=\"t m0 x5b9 h27 y3ee0 ff6 fs16 fc0 sc0 ls0 ws0\">INTERMEDIA<span class=\"_ _567\"> </span></td><td class=\"t m0 x5ba h27 y3ee1 ff6 fs16 fc0 sc0 ls0 ws0\">operativi<span class=\"_ _567\"> </span></td><td class=\"t m0 x5bb h27 y3ee1 ff6 fs16 fc0 sc0 ls0 ws0\">(perdita) </td><td class=\"t m0 x5bc h27 y3ee2 ff6 fs16 fc0 sc0 ls0 ws0\">(perdita) </td><td class=\"t m0 x5bd h27 y3ee3 ff6 fs16 fc0 sc0 ls0 ws0\">(perdita) </td><td class=\"t m0 x5be h27 y3ee4 ff6 fs16 fc0 sc0 ls0 ws0\">(perdita) </td><td class=\"t m0 x5bf h27 y3ee5 ff6 fs16 fc0 sc0 ls0 ws0\">componenti </td><td class=\"t m0 x5c0 h27 y3ee6 ff6 fs16 fc0 sc0 ls0 ws0\">complessiva </td></tr><tr><td></td><td></td><td class=\"t m0 x5c1 h27 y3ee7 ff6 fs16 fc0 sc0 ls0 ws0\">liquide<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x5c2 h27 y3ee8 ff6 fs16 fc0 sc0 ls0 ws0\">IMmateriali<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x5c3 h27 y3ee9 ff6 fs16 fc0 sc0 ls0 ws0\">ZIONE<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x5ac h27 y3eea ff6 fs16 fc0 sc0 ls0 ws0\">della </td><td class=\"t m0 x5ad h27 y3eeb ff6 fs16 fc0 sc0 ls0 ws0\">della </td><td class=\"t m0 x5c4 h27 y3eec ff6 fs16 fc0 sc0 ls0 ws0\">dei gruppi </td><td class=\"t m0 x5c5 h27 y3eed ff6 fs16 fc0 sc0 ls0 ws0\">d\u2019esercizio </td><td class=\"t m0 x5bf h27 y3eee ff6 fs16 fc0 sc0 ls0 ws0\">reddituali al </td><td class=\"t m0 x5c6 h27 y3eef ff6 fs16 fc0 sc0 ls0 ws0\">(3) = (1) + (2)<span class=\"_ _567\"> </span></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=\"t m0 x5c7 h27 y3ef0 ff6 fs16 fc0 sc0 ls0 ws0\">operativit\u00e0 </td><td class=\"t m0 x5c8 h27 y3ef1 ff6 fs16 fc0 sc0 ls0 ws0\">operativit\u00e0 </td><td class=\"t m0 x5c9 h27 y3ef2 ff6 fs16 fc0 sc0 ls0 ws0\">di attivit\u00e0 </td><td class=\"t m0 x5ca h27 y3ef3 ff6 fs16 fc0 sc0 ls0 ws0\">(1)<span class=\"_ _567\"> </span></td><td class=\"t m0 x5cb h27 y3ef4 ff6 fs16 fc0 sc0 ls0 ws0\">netto delle </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=\"t m0 x5cc h27 y3ef5 ff6 fs16 fc0 sc0 ls0 ws0\">corrente al </td><td class=\"t m0 x5cd h27 y3ef6 ff6 fs16 fc0 sc0 ls0 ws0\">corrente al </td><td class=\"t m0 x5ce h27 y3ef7 ff6 fs16 fc0 sc0 ls0 ws0\">in via di </td><td></td><td class=\"t m0 x5cf h27 y3ef8 ff6 fs16 fc0 sc0 ls0 ws0\">imposte (2)<span class=\"_ _567\"> </span></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=\"t m0 x5cc h27 y3ef9 ff6 fs16 fc0 sc0 ls0 ws0\">lordo delle </td><td class=\"t m0 x5d0 h27 y3efa ff6 fs16 fc0 sc0 ls0 ws0\">netto delle </td><td class=\"t m0 x5d1 h27 y3efb ff6 fs16 fc0 sc0 ls0 ws0\">dismissione </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=\"t m0 x5d2 h27 y3efc ff6 fs16 fc0 sc0 ls0 ws0\">imposte<span class=\"_ _567\"> </span></td><td class=\"t m0 x5d3 h27 y3efd ff6 fs16 fc0 sc0 ls0 ws0\">imposte<span class=\"_ _567\"> </span></td><td class=\"t m0 x5ce h27 y3efe ff6 fs16 fc0 sc0 ls0 ws0\">al netto </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 class=\"t m0 x5ae h27 y3eff ff6 fs16 fc0 sc0 ls0 ws0\">delle </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 class=\"t m0 x5d4 h27 y3f00 ff6 fs16 fc0 sc0 ls0 ws0\">imposte<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x5d5 y3f01 w1dd h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Desio OBG S.r<span class=\"_ _a\"></span>.l.<span class=\"_ _567\"> </span></div></td><td class=\"c n x5d6 y3f01 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">56<span class=\"_ _567\"> </span></div></td><td class=\"c n x5d7 y3f01 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">32<span class=\"_ _567\"> </span></div></td><td class=\"c n x5d8 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5d9 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5da y3f01 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5db y3f01 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10<span class=\"_ _567\"> </span></div></td><td class=\"c n x5dc y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5dd y3f01 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">112<span class=\"_ _567\"> </span></div></td><td class=\"c n x5de y3f01 w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(112)<span class=\"_ _567\"> </span></div></td><td class=\"c n x5df y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5e0 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5e1 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5e2 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5e3 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5e4 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table>4. Restrizioni significative<span class=\"_ _567\"> </span>Non si rilevano restrizioni (per esempio r<span class=\"_ _2\"></span>estrizioni legali, contrattuali e normative) alla capacit\u00e0<span class=\"_ _567\"> </span>della Capogruppo di accedere alle attivit\u00e0, o di utilizzarle, e di estinguere le passivit\u00e0 del<span class=\"_ _567\"> </span>Gruppo <span class=\"_ _2\"></span>quali, nello <span class=\"_ _a\"></span>specifico, limitazioni <span class=\"_ _a\"></span>alla capacit\u00e0 <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>Capogruppo <span class=\"_ _2\"></span>o delle <span class=\"_ _a\"></span>sue contr<span class=\"_ _2\"></span>ollate<span class=\"_ _567\"> </span>di trasferire disponibilit\u00e0 liquide o <span class=\"_ _b\"></span>limitazioni ai trasferimenti <span class=\"_ _b\"></span>di fondi sotto <span class=\"_ _b\"></span>forma di d<span class=\"_ _b\"></span>ividendi,<span class=\"_ _567\"> </span>prestiti o anticipazioni concessi ad (o da) altr<span class=\"_ _2\"></span>e societ\u00e0 del Gruppo.<span class=\"_ _567\"> </span>5. Altre informazioni<span class=\"_ _567\"> </span>I criteri di consolidamento, definiti nell\u2019IFRS 10, sono regolati come segue:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0 ls1 ws17f\">controllate in via esclusiva: le attivit\u00e0, le passivit\u00e0, il patrimonio netto, le \u201coperazioni fuori<span class=\"_ _567\"> </span></span>bilancio\u201d, i costi e i ricavi sono integrati nelle relative componenti del consolidato, secondo il<span class=\"_ _567\"> </span>metodo del consolidamento integrale. L<span class=\"_ _a\"></span>\u2019eventuale differenza positiva emer<span class=\"_ _2\"></span>gente dal raffr<span class=\"_ _2\"></span>onto<span class=\"_ _567\"> </span>tra il valore di carico di ciascuna partecipazione e la rispettiva frazione del patrimonio netto<span class=\"_ _567\"> </span>della societ\u00e0 controllata r<span class=\"_ _2\"></span>esiduale dopo l\u2019eventuale allocazione a voce propria \u00e8 iscritta come<span class=\"_ _567\"> </span>avviamento e assoggettata alla procedura cosiddetta d\u2019impairment test;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">collegate: <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>partecipazioni <span class=\"_ _2\"></span>nelle societ\u00e0 <span class=\"_ _a\"></span>collegate sono <span class=\"_ _a\"></span>consolidate con <span class=\"_ _a\"></span>il metodo <span class=\"_ _a\"></span>definito<span class=\"_ _567\"> </span></span>del patrimonio netto (tale criterio \u00e8 applicabile alla data di riferimento del presente<span class=\"_ _567\"> </span>bilancio <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>quanto <span class=\"_ _2\"></span>la <span class=\"_ _a\"></span>Capogruppo <span class=\"_ _a\"></span>ha <span class=\"_ _2\"></span>acquisito <span class=\"_ _a\"></span>la <span class=\"_ _2\"></span>partecipazione <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>Anthilia <span class=\"_ _2\"></span>Capital <span class=\"_ _a\"></span>Partners<span class=\"_ _567\"> </span>SGR <span class=\"_ _1d\"></span>S.p.A. <span class=\"_ _24\"> </span>che <span class=\"_ _24\"> </span>in <span class=\"_ _24\"></span>forza <span class=\"_ _24\"></span>degli <span class=\"_ _1d\"></span>accordi <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>partnership <span class=\"_ _24\"> </span>sottoscritti, <span class=\"_ _24\"> </span>si <span class=\"_ _24\"></span>configura <span class=\"_ _24\"></span>come <span class=\"_ _1d\"></span>una<span class=\"_ _567\"> </span>interessenza in societ\u00e0 collegata).<span class=\"_ _567\"> </span>Le societ\u00e0 controllate pr<span class=\"_ _2\"></span>edispongono un bilancio di esercizio alla medesima data di chiusura<span class=\"_ _567\"> </span> del bilancio consolidato (e del bilancio separato della Capogruppo).<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-755": {
   "value": "Sezione 3 <span class=\"ff9\">- Ar<span class=\"_ _2\"></span>ea e metodi di consolidamento<span class=\"_ _567\"> </span></span>1. Partecipazioni in societ\u00e0 controllate in via esclusiva<span class=\"_ _567\"> </span>2. V<span class=\"_ _a\"></span>alutazioni e assunzioni significative per deter<span class=\"_ _b\"></span>minare l\u2019area di consolidamento<span class=\"_ _567\"> </span>Societ\u00e0 controllate<span class=\"_ _567\"> </span>Il bilancio consolidato comprende le risultanze patrimoniali ed economiche della capogruppo<span class=\"_ _567\"> </span>Banco di Desio e della Brianza S.p.A. e delle sue entit\u00e0 controllate dir<span class=\"_ _2\"></span>ette e indirette, incluse le<span class=\"_ _567\"> </span>entit\u00e0 <span class=\"_ _3\"></span>strutturate, <span class=\"_ _a\"></span>ai <span class=\"_ _3\"></span>sensi <span class=\"_ _a\"></span>di <span class=\"_ _3\"></span>quanto <span class=\"_ _a\"></span>previsto <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>principio <span class=\"_ _a\"></span>contabile <span class=\"_ _3\"></span>IFRS <span class=\"_ _a\"></span>10 <span class=\"_ _3\"></span>Bilancio <span class=\"_ _a\"></span>consolidato.<span class=\"_ _567\"> </span>In base al citato principio, il r<span class=\"_ _2\"></span>equisito del controllo \u00e8 alla base del consolidamento di tutti i tipi<span class=\"_ _567\"> </span>di entit\u00e0, <span class=\"_ _2\"></span>incluse le <span class=\"_ _2\"></span>entit\u00e0 strutturate, e <span class=\"_ _2\"></span>si r<span class=\"_ _2\"></span>ealizza qualora <span class=\"_ _2\"></span>siano contemporaneamente pr<span class=\"_ _2\"></span>esenti<span class=\"_ _567\"> </span>i seguenti tre r<span class=\"_ _2\"></span>equisiti in capo all\u2019investitore:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0\">potere di decisione sulle attivit\u00e0 rilevanti dell\u2019entit\u00e0;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0\">esposizioni, o diritt<span class=\"_ _b\"></span>i, ai rendimenti variabili derivanti dal rapporto con l\u2019entit\u00e0;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0 ws106\">capacit\u00e0 di esercitare il proprio poter<span class=\"_ _2\"></span>e per incidere sull\u2019ammontar<span class=\"_ _2\"></span>e dei suoi rendimenti, per<span class=\"_ _567\"> </span></span>effetto del suo rapporto con l\u2019entit\u00e0 (collegamento tra poter<span class=\"_ _2\"></span>e e rendimenti).<span class=\"_ _567\"> </span>Pi\u00f9 in dettaglio, l\u2019IFRS 10 stabilisce che, per detenere il contr<span class=\"_ _2\"></span>ollo, l\u2019investitore debba avere la<table class=\"s w1ce h1b6\" id=\"_7ad9af3c-35b8-4ea5-8960-9e6e9f391719\"><tr><td class=\"c n x304 y3ec2 w1cf h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Denominazioni imprese<span class=\"_ _567\"> </span></div></td><td class=\"c n x589 y3ec2 w1d0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Sede<span class=\"_ _567\"> </span></div></td><td class=\"c n x58a y3ec2 w1d1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipo<span class=\"_ _567\"> </span></div></td><td></td><td class=\"t m0 x58b h27 y3ec3 ff6 fs16 fc0 sc0 ls0 ws0\">Rapporto di partecipazione<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x58c h27 y3ec4 ff6 fs16 fc0 sc0 ls0 ws0\">di rapporto<span class=\"_ _567\"> </span></td><td class=\"t m0 x58d h27 y3ec5 ff6 fs16 fc0 sc0 ls0 ws0\">Impresa </td><td class=\"t m0 x58e h27 y3ec5 ff6 fs16 fc0 sc0 ls0 ws0\">Quota %<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x58f h27 y3ec6 ff6 fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">partecipante<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y3ec7 w1d2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Fides S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n x590 y3ec7 w1d3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Roma<span class=\"_ _567\"> </span></div></td><td class=\"c n x591 y3ec7 w1d4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x592 y3ec7 w1d5 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Banco Desio<span class=\"_ _567\"> </span></div></td><td class=\"c n x593 y3ec7 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">100,000<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h2c y3ec8 ff10 fs16 fc0 sc0 ls0 ws0\">Dynamica Retail Agenzia </td><td class=\"c n x594 y3ec9 w1d3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Roma<span class=\"_ _567\"> </span></div></td><td class=\"c n x595 y3ec9 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x596 y3ec9 w1d2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Fides S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n x597 y3ec9 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">100,00<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y3eca ff9 fs16 fc0 sc0 ls0 ws0\">in Attivit\u00e0 Finanziaria S.r<span class=\"_ _a\"></span>.l.<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y3de2 w1d6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Desio OBG S.r<span class=\"_ _a\"></span>.l. (*)<span class=\"_ _567\"> </span></div></td><td class=\"c n x598 y3de2 w1d7 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Conegliano<span class=\"_ _567\"> </span></div></td><td class=\"c n x599 y3de2 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x59a y3de2 w1d5 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Banco Desio<span class=\"_ _567\"> </span></div></td><td class=\"c n x59b y3de2 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">60,000<span class=\"_ _567\"> </span></div></td></tr></table>Tipo di rapporto:<span class=\"_ _567\"> </span>1 = maggioranza dei diritti di voto nell\u2019assemblea ordinaria<span class=\"_ _567\"> </span>4 = altre forme di controllo<span class=\"_ _567\"> </span>(*) Societ\u00e0 veicolo di operazioni di cartolarizzazione originate dal Gruppo<span class=\"_ _567\"> </span>capacit\u00e0 di dirigere le attivit\u00e0 rilevanti dell\u2019entit\u00e0, per ef<span class=\"_ _2\"></span>fetto di un diritto giuridico o per una mera <span class=\"_ _b\"></span>situazione <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>fatto, <span class=\"_ _8\"></span>ed <span class=\"_ _b\"></span>essere <span class=\"_ _8\"></span>altr<span class=\"_ _2\"></span>es\u00ec <span class=\"_ _8\"></span>esposto <span class=\"_ _b\"></span>alla <span class=\"_ _8\"></span>variabilit\u00e0 <span class=\"_ _b\"></span>dei <span class=\"_ _8\"></span>risultati <span class=\"_ _8\"></span>che <span class=\"_ _b\"></span>derivano <span class=\"_ _8\"></span>da tale potere. Alla luce dei riferimenti normativi sopra illustrati, il Gruppo deve pertanto consolidare tutti i tipi di entit\u00e0 qualora siano soddisfatti tutti e tre i r<span class=\"_ _2\"></span>equisiti del controllo. Generalmente, <span class=\"_ _8\"></span>quando <span class=\"_ _8\"></span>un\u2019entit\u00e0 <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _1d\"></span>diretta <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>tramite <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>diritti <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>voto, <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>controllo <span class=\"_ _8\"></span>deriva dalla detenzione di pi\u00f9 della met\u00e0 di tali diritti. Negli altri casi, la determinazione dell\u2019area di consolidamento richiede di considerar<span class=\"_ _2\"></span>e tutti i fattori e le circostanze che conferiscono all\u2019investitor<span class=\"_ _2\"></span>e la capacit\u00e0 pratica di condurre unilateralmente le <span class=\"_ _1d\"></span>attivit\u00e0 <span class=\"_ _24\"></span>rilevanti <span class=\"_ _1d\"></span>dell\u2019entit\u00e0 <span class=\"_ _24\"></span>(controllo <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>fatto). <span class=\"_ _24\"> </span>A <span class=\"_ _1d\"></span>tal <span class=\"_ _24\"> </span>fine <span class=\"_ _1d\"></span>risul<span class=\"_ _b\"></span>ta <span class=\"_ _1d\"></span>necessario <span class=\"_ _24\"></span>considerare <span class=\"_ _8\"></span>un insieme di fattori, quali, a mero titolo di esempio: \u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0\">lo scopo ed il disegno dell<span class=\"_ _b\"></span>\u2019entit\u00e0;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0\">l\u2019individuazione del<span class=\"_ _b\"></span>le attivit\u00e0 rilevanti e di come sono gestite;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _159\"> </span><span class=\"ff8 fc0\">qualsiasi <span class=\"_ _30\"> </span>diritto <span class=\"_ _30\"> </span>detenuto <span class=\"_ _30\"> </span>tramite <span class=\"_ _30\"> </span>accordi <span class=\"_ _30\"> </span>contrattuali  che <span class=\"_ _30\"> </span>attribuiscono <span class=\"_ _30\"> </span>il <span class=\"_ _30\"> </span>potere <span class=\"_ _30\"> </span>di<span class=\"_ _567\"> </span></span>governare <span class=\"_ _9\"> </span>le <span class=\"_ _9\"> </span>attivit\u00e0 <span class=\"_ _9\"> </span>rilevanti,  quali <span class=\"_ _9\"> </span>il <span class=\"_ _9\"> </span>potere <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>determinare <span class=\"_ _9\"> </span>le <span class=\"_ _9\"> </span>politiche  finanziarie <span class=\"_ _9\"> </span>e<span class=\"_ _567\"> </span>gestionali dell\u2019entit\u00e0, il potere di eser<span class=\"_ _2\"></span>citare la maggioranza dei diritti di voto nell\u2019organo<span class=\"_ _567\"> </span>deliberativo o il potere di nominar<span class=\"_ _2\"></span>e o di rimuovere la maggioranza dell\u2019organo con funzioni deliberative;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0\">eventuali dirit<span class=\"_ _b\"></span>ti di voto potenziali esercitabili e considerati sostanziali;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0\">coinvolgimento nell\u2019ent<span class=\"_ _b\"></span>it\u00e0 nel ruolo di agente o di principale;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0\">la natura e la dispersione di eventual<span class=\"_ _b\"></span>i diritti detenuti da altri investitori.<span class=\"_ _567\"> </span></span>Di seguito si forniscono considerazioni di maggiore dettaglio sul perimetr<span class=\"_ _2\"></span>o delle entit\u00e0 controllate in via esclusiva alla data di riferimento, separatamente tra le societ\u00e0 governate attraverso diritti di voto e le entit\u00e0 strutturate.<span class=\"_ _567\"> </span><table class=\"s w1d8 h1b7\" id=\"_a0ac5f27-c53f-4b7c-99be-7a52f49f78b3\"><tr><td class=\"t m0 x59d h45 y3ecb ff13 fs2 fc0 sc0 ls0 ws0\">Societ\u00e0 governate mediante diritti di voto<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 x59d h3 y3ecc ff7 fs3 fc0 sc0 ls0 ws15b\">Con riferimento alla situazione del Gruppo esistente alla data di riferimento, sono considerate </td></tr></table><table class=\"s w1d9 h1b8\" id=\"_bfc7db6b-0c62-4527-8a39-55931ba40f2d\"><tr><td class=\"t m0 x59d h3 y3ecd ff7 fs3 fc0 sc0 ls0 wsf6\">controllate in via esclusiva tutte le societ\u00e0 di cui si detiene la maggioranza dei diritti di voto </td></tr><tr><td class=\"t m0 x59d h3 y3ece ff8 fs3 fc0 sc0 ls0 ws0\">nell\u2019assemblea <span class=\"_ _24\"></span>ordinaria, <span class=\"_ _1d\"></span>in <span class=\"_ _24\"> </span>quanto <span class=\"_ _24\"> </span>non <span class=\"_ _24\"> </span>sono <span class=\"_ _24\"> </span>state <span class=\"_ _24\"> </span>individuate <span class=\"_ _24\"> </span>evidenze <span class=\"_ _24\"></span>che <span class=\"_ _24\"></span>altri <span class=\"_ _24\"></span>investitori </td></tr><tr><td class=\"t m0 x59d h3 y3ecf ff7 fs3 fc0 sc0 ls0 ws0\">abbiano la capacit\u00e0 pratica di dirigere le attivit\u00e0 rilevanti.<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 x59d h45 y3ed0 ff13 fs2 fc0 sc0 ls0 ws0\">Entit\u00e0 strutturate consolidate<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 x59d h3 y3ed1 ff8 fs3 fc0 sc0 ls0 ws0\">Il <span class=\"_ _24\"> </span>controllo <span class=\"_ _24\"> </span>delle <span class=\"_ _1\"> </span>entit\u00e0 <span class=\"_ _1\"> </span>strutturate, <span class=\"_ _1\"> </span>ossia <span class=\"_ _24\"> </span>delle <span class=\"_ _1\"> </span>entit\u00e0 <span class=\"_ _1\"> </span>per <span class=\"_ _24\"> </span>le <span class=\"_ _1\"> </span>quali <span class=\"_ _1\"> </span>i <span class=\"_ _24\"> </span>diritti <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>voto <span class=\"_ _1\"> </span>non <span class=\"_ _24\"> </span>sono </td></tr><tr><td class=\"t m0 x59d h3 y3ed2 ff7 fs3 fc0 sc0 ls0 ws9a\">considerati rilevanti per stabilire il contr<span class=\"_ _2\"></span>ollo, \u00e8 ritenuto esistere laddove il Gruppo disponga dei </td></tr></table>diritti contrattuali di gestire le attivit\u00e0 rilevanti dell\u2019entit\u00e0 e risulti esposto ai rendimenti variabili<span class=\"_ _567\"> </span>delle stesse.<span class=\"_ _567\"> </span>Su <span class=\"_ _2\"></span>tali basi, <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>entit\u00e0 strutturate <span class=\"_ _a\"></span>che hanno <span class=\"_ _2\"></span>comportato <span class=\"_ _2\"></span>la necessit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>un consolidamento <span class=\"_ _a\"></span>ai fini<span class=\"_ _567\"> </span>del bilancio consolidato alla data di riferimento sono rappresentate dalla sola Desio OBG S.r<span class=\"_ _3\"></span>.l.,<span class=\"_ _567\"> </span>Societ\u00e0 veicolo di operazioni di cartolarizzazione originate dal Gruppo.<span class=\"_ _567\"> </span>Alla data di riferimento, le analisi svolte sugli investimenti detenuti dal Gruppo in fondi comuni<span class=\"_ _567\"> </span>di investimento e assimilabili hanno portato ad escludere l\u2019esistenza di un contr<span class=\"_ _2\"></span>ollo sugli stessi;<span class=\"_ _567\"> </span>nessun fondo risulta pertanto incluso nell\u2019area di consolidamento.<span class=\"_ _567\"> </span>Partecipazioni in imprese contr<span class=\"_ _2\"></span>ollate in modo congiunto e sottoposte a influenza notevole<span class=\"_ _567\"> </span>Sono  considerate <span class=\"_ _9\"> </span>societ\u00e0  collegate, <span class=\"_ _9\"> </span>cio\u00e8  sottoposte <span class=\"_ _38\"> </span>a  influenza <span class=\"_ _9\"> </span>notevole,  le <span class=\"_ _9\"> </span>societ\u00e0  non<span class=\"_ _567\"> </span>controllate  in  cui  si <span class=\"_ _30\"> </span>eser<span class=\"_ _2\"></span>cita  un\u2019influenza <span class=\"_ _30\"> </span>significativa.  Si  presume  che  la  societ\u00e0 <span class=\"_ _30\"> </span>eser<span class=\"_ _2\"></span>citi<span class=\"_ _567\"> </span>un\u2019influenza <span class=\"_ _b\"></span>significativa <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>tutti <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>casi <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>cui detiene <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>20% o <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>quota <span class=\"_ _8\"></span>superior<span class=\"_ _2\"></span>e <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>diritti <span class=\"_ _8\"></span>di<span class=\"_ _567\"> </span>voto <span class=\"_ _2\"></span>e, <span class=\"_ _2\"></span>indipendentemente dalla <span class=\"_ _a\"></span>quota posseduta, <span class=\"_ _a\"></span>qualora sussista <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>potere <span class=\"_ _a\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _2\"></span>partecipare <span class=\"_ _2\"></span>alle<span class=\"_ _567\"> </span>decisioni <span class=\"_ _b\"></span>gestionali <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>finanziarie <span class=\"_ _8\"></span>delle <span class=\"_ _b\"></span>partecipate, <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>virt\u00f9 <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>particolari <span class=\"_ _b\"></span>legami <span class=\"_ _8\"></span>giuridici, <span class=\"_ _b\"></span>quali<span class=\"_ _567\"> </span>patti <span class=\"_ _8\"></span>parasociali, <span class=\"_ _8\"></span>aventi <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>finalit\u00e0 <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>i <span class=\"_ _1d\"></span>partecipanti <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>patto <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>assicurare <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>rappresentativit\u00e0<span class=\"_ _567\"> </span>negli organi di gestione e di salvaguar<span class=\"_ _2\"></span>dare l\u2019unitariet\u00e0 di indirizzo della gestione, senza tuttavia<span class=\"_ _567\"> </span>averne il controllo.<span class=\"_ _567\"> </span>Le <span class=\"_ _b\"></span>partecipazioni <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>imprese controllate in <span class=\"_ _b\"></span>modo <span class=\"_ _b\"></span>congiunto <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>sottoposte <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>influenza <span class=\"_ _b\"></span>notevole<span class=\"_ _567\"> </span>vengono valutate in base al metodo del patrimonio netto, sulla base dei pi\u00f9 recenti bilanci<span class=\"_ _567\"> </span>disponibili <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>societ\u00e0 collegata/sottoposta <span class=\"_ _a\"></span>a contr<span class=\"_ _2\"></span>ollo congiunto, <span class=\"_ _a\"></span>opportunamente r<span class=\"_ _2\"></span>ettificati<span class=\"_ _567\"> </span>per tenere conto di eventuali eventi o transazioni significative.<span class=\"_ _567\"> </span>Con riferimento alla situazione del Gruppo esistente alla data di riferimento, \u00e8 considerata<span class=\"_ _567\"> </span>sottoposta a influenza notevole Anthilia Capital <span class=\"_ _b\"></span>Partner SGR, in quanto sono state <span class=\"_ _b\"></span>individuate<span class=\"_ _567\"> </span>evidenze <span class=\"_ _a\"></span>tali <span class=\"_ _a\"></span>per <span class=\"_ _2\"></span>cui <span class=\"_ _a\"></span>Banco <span class=\"_ _a\"></span>Desio <span class=\"_ _2\"></span>ha <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>potere <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>partecipare <span class=\"_ _a\"></span>alle <span class=\"_ _2\"></span>decisioni <span class=\"_ _a\"></span>gestionali <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>finanziarie<span class=\"_ _567\"> </span>della societ\u00e0 in virt\u00f9 degli accordi di partnership sottoscritti.<span class=\"_ _567\"> </span>V<span class=\"_ _2\"></span>ariazioni dell\u2019area di consolidamento<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019unica variazione intervenuta sull\u2019area di consolidamento rispetto al Bilancio 2024 riguarda<span class=\"_ _567\"> </span>l\u2019incremento <span class=\"_ _3\"></span>della <span class=\"_ _a\"></span>quota <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>controllo <span class=\"_ _3\"></span>dall\u201989,23% <span class=\"_ _a\"></span>al <span class=\"_ _2\"></span>100% <span class=\"_ _a\"></span>detenuta <span class=\"_ _a\"></span>da <span class=\"_ _a\"></span>Banco <span class=\"_ _a\"></span>Desio <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>Dynamica<span class=\"_ _567\"> </span>Retail <span class=\"_ _24\"></span>S.p.A. <span class=\"_ _24\"> </span>e <span class=\"_ _24\"> </span>l\u2019avvenuta <span class=\"_ _24\"> </span>fusione <span class=\"_ _24\"> </span>per <span class=\"_ _1\"> </span>incorporazione <span class=\"_ _24\"></span>di <span class=\"_ _24\"> </span>quest\u2019ultima <span class=\"_ _24\"> </span>nella <span class=\"_ _24\"> </span>controllata <span class=\"_ _24\"> </span>Fides<span class=\"_ _567\"> </span>S.p.A., <span class=\"_ _8\"></span>con <span class=\"_ _b\"></span>efficacia <span class=\"_ _b\"></span>giuridica <span class=\"_ _8\"></span>dal <span class=\"_ _8\"></span>6 <span class=\"_ _b\"></span>d<span class=\"_ _b\"></span>icembre <span class=\"_ _b\"></span>2025 <span class=\"_ _8\"></span>ed <span class=\"_ _b\"></span>efficacia <span class=\"_ _8\"></span>contabile <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>fiscale <span class=\"_ _8\"></span>retr<span class=\"_ _2\"></span>oattiva,<span class=\"_ _567\"> </span>a <span class=\"_ _8\"></span>far <span class=\"_ _1d\"></span>data <span class=\"_ _1d\"></span>dal <span class=\"_ _1d\"></span>1\u00b0 <span class=\"_ _1d\"></span>gennaio <span class=\"_ _1d\"></span>2025, <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>cui <span class=\"_ _1d\"></span>trattamento <span class=\"_ _1d\"></span>contabile <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>conformit\u00e0 <span class=\"_ _1d\"></span>a <span class=\"_ _1d\"></span>quanto <span class=\"_ _1d\"></span>previsto<span class=\"_ _567\"> </span>dal documento \u201cOrientamenti preliminari ASSIREVI in tema di IFRS - OPI N. 2 (Revised) -<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>rattamento contabile delle fusioni nel bilancio d\u2019esercizio\u201d non ha prodotto ef<span class=\"_ _2\"></span>fetti sul bilancio<span class=\"_ _567\"> </span>consolidato (come illustrato al paragrafo \u201cEventi societari di rilievo\u201d della Relazione sulla<span class=\"_ _567\"> </span>gestione e nella \u201cParte G \u2013 Operazioni di aggregazione riguar<span class=\"_ _2\"></span>danti imprese o rami d\u2019azienda\u201d<span class=\"_ _567\"> </span>della Nota integrativa cui si fa rinvio). Ad esito di tale operazione, tra l\u2019altro, Fides S.p.A. risulta<span class=\"_ _567\"> </span>detentrice della partecipazione totalitaria in Dynamica Retail Agenzia S.r<span class=\"_ _3\"></span>.l. (precedentemente<span class=\"_ _567\"> </span>detenuta da Dynamica Retail S.p.A.).<span class=\"_ _567\"> </span>3. Partecipazioni in societ\u00e0 controllate in via esclusiva con<span class=\"_ _567\"> </span>interessenze di terzi significative<span class=\"_ _567\"> </span>3.1 Interessenze di terzi, disponibilit\u00e0 dei voti di terzi e dividendi distribuiti ai terzi<span class=\"_ _567\"> </span><table class=\"s w1da h1b9\" id=\"_8d7b8a5e-3c53-4ac1-977e-a7550c08e5a7\"><tr><td class=\"c n x304 y3ed3 w1cf h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Denominazioni imprese<span class=\"_ _567\"> </span></div></td><td class=\"c n x59f y3ed3 w1db h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Interessenze dei terzi %<span class=\"_ _567\"> </span></div></td><td class=\"c n x5a0 y3ed3 w1dc h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Dividendi distribuiti ai terzi<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w1dd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Desio OBG S.r<span class=\"_ _a\"></span>.l.<span class=\"_ _567\"> </span></div></td><td class=\"c n x5a1 y3de2 w1de h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">40,000<span class=\"_ _14d\"> </span>-<span class=\"_ _567\"> </span></div></td><td></td></tr></table>3.2 Partecipazioni con interessenze di terzi: informazioni contabili<table class=\"s w1df h1ba\" id=\"_e8be3cb0-fbb8-44aa-875a-145d6171aef4\"><tr><td class=\"c n x304 y3ed4 w1e0 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Denominazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x5a3 y3ed4 w1e1 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x5a4 h27 y3ed5 ff6 fs16 fc0 sc0 ls0 ws0\">Cassa e </td><td class=\"t m0 x5a5 h27 y3ed6 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 </td><td class=\"t m0 x5a6 h27 y3ed6 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 </td><td class=\"t m0 x5a7 h27 y3ed7 ff6 fs16 fc0 sc0 ls0 ws0\">Passivit\u00e0 </td><td class=\"t m0 x5a8 h27 y3ed7 ff6 fs16 fc0 sc0 ls0 ws0\">Patrimonio </td><td class=\"t m0 x5a9 h27 y3ed7 ff6 fs16 fc0 sc0 ls0 ws0\">Margine di </td><td class=\"t m0 x5aa h27 y3ed7 ff6 fs16 fc0 sc0 ls0 ws0\">Margine DI </td><td class=\"t m0 x5ab h27 y3ed8 ff6 fs16 fc0 sc0 ls0 ws0\">Costi </td><td class=\"t m0 x5ac h27 y3ed8 ff6 fs16 fc0 sc0 ls0 ws0\">Utile </td><td class=\"t m0 x5ad h27 y3ed9 ff6 fs16 fc0 sc0 ls0 ws0\">Utile </td><td class=\"t m0 x5ae h27 y3eda ff6 fs16 fc0 sc0 ls0 ws0\">Utile </td><td class=\"t m0 x5af h27 y3edb ff6 fs16 fc0 sc0 ls0 ws0\">Utile </td><td class=\"t m0 x5b0 h27 y3edc ff6 fs16 fc0 sc0 ls0 ws0\">Altre </td><td class=\"t m0 x5b1 h27 y3edd ff6 fs16 fc0 sc0 ls0 ws0\">Redditivit\u00e0 </td></tr><tr><td></td><td class=\"t m0 x5b2 h27 y3ede ff6 fs16 fc0 sc0 ls0 ws0\">attivo<span class=\"_ _567\"> </span></td><td class=\"t m0 x5b3 h27 y3ede ff6 fs16 fc0 sc0 ls0 ws0\">isponibilit\u00e0 </td><td class=\"t m0 x5b4 h27 y3edf ff6 fs16 fc0 sc0 ls0 ws0\">Finanziarie<span class=\"_ _567\"> </span></td><td class=\"t m0 x5b5 h27 y3edf ff6 fs16 fc0 sc0 ls0 ws0\">materiali e </td><td class=\"t m0 x5b6 h27 y3ee0 ff6 fs16 fc0 sc0 ls0 ws0\">Finanziarie<span class=\"_ _567\"> </span></td><td class=\"t m0 x5b7 h27 y3ee0 ff6 fs16 fc0 sc0 ls0 ws0\">netto<span class=\"_ _567\"> </span></td><td class=\"t m0 x5b8 h27 y3ee0 ff6 fs16 fc0 sc0 ls0 ws0\">interesse<span class=\"_ _567\"> </span></td><td class=\"t m0 x5b9 h27 y3ee0 ff6 fs16 fc0 sc0 ls0 ws0\">INTERMEDIA<span class=\"_ _567\"> </span></td><td class=\"t m0 x5ba h27 y3ee1 ff6 fs16 fc0 sc0 ls0 ws0\">operativi<span class=\"_ _567\"> </span></td><td class=\"t m0 x5bb h27 y3ee1 ff6 fs16 fc0 sc0 ls0 ws0\">(perdita) </td><td class=\"t m0 x5bc h27 y3ee2 ff6 fs16 fc0 sc0 ls0 ws0\">(perdita) </td><td class=\"t m0 x5bd h27 y3ee3 ff6 fs16 fc0 sc0 ls0 ws0\">(perdita) </td><td class=\"t m0 x5be h27 y3ee4 ff6 fs16 fc0 sc0 ls0 ws0\">(perdita) </td><td class=\"t m0 x5bf h27 y3ee5 ff6 fs16 fc0 sc0 ls0 ws0\">componenti </td><td class=\"t m0 x5c0 h27 y3ee6 ff6 fs16 fc0 sc0 ls0 ws0\">complessiva </td></tr><tr><td></td><td></td><td class=\"t m0 x5c1 h27 y3ee7 ff6 fs16 fc0 sc0 ls0 ws0\">liquide<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x5c2 h27 y3ee8 ff6 fs16 fc0 sc0 ls0 ws0\">IMmateriali<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x5c3 h27 y3ee9 ff6 fs16 fc0 sc0 ls0 ws0\">ZIONE<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x5ac h27 y3eea ff6 fs16 fc0 sc0 ls0 ws0\">della </td><td class=\"t m0 x5ad h27 y3eeb ff6 fs16 fc0 sc0 ls0 ws0\">della </td><td class=\"t m0 x5c4 h27 y3eec ff6 fs16 fc0 sc0 ls0 ws0\">dei gruppi </td><td class=\"t m0 x5c5 h27 y3eed ff6 fs16 fc0 sc0 ls0 ws0\">d\u2019esercizio </td><td class=\"t m0 x5bf h27 y3eee ff6 fs16 fc0 sc0 ls0 ws0\">reddituali al </td><td class=\"t m0 x5c6 h27 y3eef ff6 fs16 fc0 sc0 ls0 ws0\">(3) = (1) + (2)<span class=\"_ _567\"> </span></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=\"t m0 x5c7 h27 y3ef0 ff6 fs16 fc0 sc0 ls0 ws0\">operativit\u00e0 </td><td class=\"t m0 x5c8 h27 y3ef1 ff6 fs16 fc0 sc0 ls0 ws0\">operativit\u00e0 </td><td class=\"t m0 x5c9 h27 y3ef2 ff6 fs16 fc0 sc0 ls0 ws0\">di attivit\u00e0 </td><td class=\"t m0 x5ca h27 y3ef3 ff6 fs16 fc0 sc0 ls0 ws0\">(1)<span class=\"_ _567\"> </span></td><td class=\"t m0 x5cb h27 y3ef4 ff6 fs16 fc0 sc0 ls0 ws0\">netto delle </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=\"t m0 x5cc h27 y3ef5 ff6 fs16 fc0 sc0 ls0 ws0\">corrente al </td><td class=\"t m0 x5cd h27 y3ef6 ff6 fs16 fc0 sc0 ls0 ws0\">corrente al </td><td class=\"t m0 x5ce h27 y3ef7 ff6 fs16 fc0 sc0 ls0 ws0\">in via di </td><td></td><td class=\"t m0 x5cf h27 y3ef8 ff6 fs16 fc0 sc0 ls0 ws0\">imposte (2)<span class=\"_ _567\"> </span></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=\"t m0 x5cc h27 y3ef9 ff6 fs16 fc0 sc0 ls0 ws0\">lordo delle </td><td class=\"t m0 x5d0 h27 y3efa ff6 fs16 fc0 sc0 ls0 ws0\">netto delle </td><td class=\"t m0 x5d1 h27 y3efb ff6 fs16 fc0 sc0 ls0 ws0\">dismissione </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=\"t m0 x5d2 h27 y3efc ff6 fs16 fc0 sc0 ls0 ws0\">imposte<span class=\"_ _567\"> </span></td><td class=\"t m0 x5d3 h27 y3efd ff6 fs16 fc0 sc0 ls0 ws0\">imposte<span class=\"_ _567\"> </span></td><td class=\"t m0 x5ce h27 y3efe ff6 fs16 fc0 sc0 ls0 ws0\">al netto </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 class=\"t m0 x5ae h27 y3eff ff6 fs16 fc0 sc0 ls0 ws0\">delle </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 class=\"t m0 x5d4 h27 y3f00 ff6 fs16 fc0 sc0 ls0 ws0\">imposte<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x5d5 y3f01 w1dd h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Desio OBG S.r<span class=\"_ _a\"></span>.l.<span class=\"_ _567\"> </span></div></td><td class=\"c n x5d6 y3f01 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">56<span class=\"_ _567\"> </span></div></td><td class=\"c n x5d7 y3f01 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">32<span class=\"_ _567\"> </span></div></td><td class=\"c n x5d8 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5d9 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5da y3f01 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5db y3f01 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10<span class=\"_ _567\"> </span></div></td><td class=\"c n x5dc y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5dd y3f01 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">112<span class=\"_ _567\"> </span></div></td><td class=\"c n x5de y3f01 w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(112)<span class=\"_ _567\"> </span></div></td><td class=\"c n x5df y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5e0 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5e1 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5e2 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5e3 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5e4 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table>4. Restrizioni significative<span class=\"_ _567\"> </span>Non si rilevano restrizioni (per esempio r<span class=\"_ _2\"></span>estrizioni legali, contrattuali e normative) alla capacit\u00e0<span class=\"_ _567\"> </span>della Capogruppo di accedere alle attivit\u00e0, o di utilizzarle, e di estinguere le passivit\u00e0 del<span class=\"_ _567\"> </span>Gruppo <span class=\"_ _2\"></span>quali, nello <span class=\"_ _a\"></span>specifico, limitazioni <span class=\"_ _a\"></span>alla capacit\u00e0 <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>Capogruppo <span class=\"_ _2\"></span>o delle <span class=\"_ _a\"></span>sue contr<span class=\"_ _2\"></span>ollate<span class=\"_ _567\"> </span>di trasferire disponibilit\u00e0 liquide o <span class=\"_ _b\"></span>limitazioni ai trasferimenti <span class=\"_ _b\"></span>di fondi sotto <span class=\"_ _b\"></span>forma di d<span class=\"_ _b\"></span>ividendi,<span class=\"_ _567\"> </span>prestiti o anticipazioni concessi ad (o da) altr<span class=\"_ _2\"></span>e societ\u00e0 del Gruppo.<span class=\"_ _567\"> </span>5. Altre informazioni<span class=\"_ _567\"> </span>I criteri di consolidamento, definiti nell\u2019IFRS 10, sono regolati come segue:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0 ls1 ws17f\">controllate in via esclusiva: le attivit\u00e0, le passivit\u00e0, il patrimonio netto, le \u201coperazioni fuori<span class=\"_ _567\"> </span></span>bilancio\u201d, i costi e i ricavi sono integrati nelle relative componenti del consolidato, secondo il<span class=\"_ _567\"> </span>metodo del consolidamento integrale. L<span class=\"_ _a\"></span>\u2019eventuale differenza positiva emer<span class=\"_ _2\"></span>gente dal raffr<span class=\"_ _2\"></span>onto<span class=\"_ _567\"> </span>tra il valore di carico di ciascuna partecipazione e la rispettiva frazione del patrimonio netto<span class=\"_ _567\"> </span>della societ\u00e0 controllata r<span class=\"_ _2\"></span>esiduale dopo l\u2019eventuale allocazione a voce propria \u00e8 iscritta come<span class=\"_ _567\"> </span>avviamento e assoggettata alla procedura cosiddetta d\u2019impairment test;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">collegate: <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>partecipazioni <span class=\"_ _2\"></span>nelle societ\u00e0 <span class=\"_ _a\"></span>collegate sono <span class=\"_ _a\"></span>consolidate con <span class=\"_ _a\"></span>il metodo <span class=\"_ _a\"></span>definito<span class=\"_ _567\"> </span></span>del patrimonio netto (tale criterio \u00e8 applicabile alla data di riferimento del presente<span class=\"_ _567\"> </span>bilancio <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>quanto <span class=\"_ _2\"></span>la <span class=\"_ _a\"></span>Capogruppo <span class=\"_ _a\"></span>ha <span class=\"_ _2\"></span>acquisito <span class=\"_ _a\"></span>la <span class=\"_ _2\"></span>partecipazione <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>Anthilia <span class=\"_ _2\"></span>Capital <span class=\"_ _a\"></span>Partners<span class=\"_ _567\"> </span>SGR <span class=\"_ _1d\"></span>S.p.A. <span class=\"_ _24\"> </span>che <span class=\"_ _24\"> </span>in <span class=\"_ _24\"></span>forza <span class=\"_ _24\"></span>degli <span class=\"_ _1d\"></span>accordi <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>partnership <span class=\"_ _24\"> </span>sottoscritti, <span class=\"_ _24\"> </span>si <span class=\"_ _24\"></span>configura <span class=\"_ _24\"></span>come <span class=\"_ _1d\"></span>una<span class=\"_ _567\"> </span>interessenza in societ\u00e0 collegata).<span class=\"_ _567\"> </span>Le societ\u00e0 controllate pr<span class=\"_ _2\"></span>edispongono un bilancio di esercizio alla medesima data di chiusura<span class=\"_ _567\"> </span> del bilancio consolidato (e del bilancio separato della Capogruppo).<span class=\"_ _567\"> </span>7.6 <span class=\"_ _b\"></span>V<span class=\"_ _2\"></span>alutazioni <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>assunzioni <span class=\"_ _b\"></span>significative <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>stabilire l\u2019esistenza <span class=\"_ _8\"></span>di controllo <span class=\"_ _b\"></span>congiunto <span class=\"_ _b\"></span>o<span class=\"_ _567\"> </span> influenza notevole<span class=\"_ _567\"> </span>In conformit\u00e0 al principio contabile IAS 28 Partecipazioni in societ\u00e0 collegate e joint venture,<span class=\"_ _567\"> </span> l\u2019influenza <span class=\"_ _b\"></span>notevole <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>il <span class=\"_ _b\"></span>potere <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>partecipare <span class=\"_ _b\"></span>alla <span class=\"_ _8\"></span>determinazione <span class=\"_ _b\"></span>delle <span class=\"_ _8\"></span>politiche <span class=\"_ _b\"></span>finanziarie <span class=\"_ _8\"></span>e<span class=\"_ _567\"> </span> gestionali della partecipata senza averne il controllo o il contr<span class=\"_ _2\"></span>ollo congiunto. Lo IAS 28 introduce<span class=\"_ _567\"> </span> altres\u00ec <span class=\"_ _b\"></span>una <span class=\"_ _8\"></span>presunzione <span class=\"_ _b\"></span>relativa <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>influenza <span class=\"_ _b\"></span>notevole <span class=\"_ _8\"></span>ogniqualvolta <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>partecipante <span class=\"_ _8\"></span>possegga<span class=\"_ _567\"> </span> \u2013 direttamente o indir<span class=\"_ _2\"></span>ettamente \u2013 una percentuale di diritti di voto pari o superiore al 20%. In<span class=\"_ _567\"> </span> presenza di una partecipazione pari o superior<span class=\"_ _2\"></span>e al 20% sar\u00e0 onere della partecipante dimostrare<span class=\"_ _567\"> </span> l\u2019eventuale <span class=\"_ _a\"></span>assenza <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>influenza <span class=\"_ _a\"></span>notevole. <span class=\"_ _2\"></span>Di <span class=\"_ _2\"></span>contro, <span class=\"_ _a\"></span>laddove <span class=\"_ _a\"></span>la <span class=\"_ _2\"></span>partecipazione <span class=\"_ _2\"></span>risulti <span class=\"_ _2\"></span>inferiore <span class=\"_ _a\"></span>al<span class=\"_ _567\"> </span> 20%, sar\u00e0 onere della partecipante dimostrar<span class=\"_ _2\"></span>e l\u2019esistenza di influenza notevole.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019esistenza <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>influenza <span class=\"_ _9\"> </span>notevole <span class=\"_ _9\"> </span>\u00e8 <span class=\"_ _1\"> </span>solitamente <span class=\"_ _9\"> </span>segnalata <span class=\"_ _9\"> </span>dal <span class=\"_ _1\"> </span>verificarsi <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>una <span class=\"_ _1\"> </span>o <span class=\"_ _9\"> </span>pi\u00f9 <span class=\"_ _9\"> </span>delle<span class=\"_ _567\"> </span> seguenti circostanze:<span class=\"_ _567\"> </span>a. <span class=\"_ _1\"> </span><span class=\"ff8 fc0\">la <span class=\"_ _9\"> </span>rappr<span class=\"_ _2\"></span>esentanza <span class=\"_ _1\"> </span>nel <span class=\"_ _9\"> </span>consiglio <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>amministrazione, <span class=\"_ _9\"> </span>o <span class=\"_ _24\"> </span>nell<span class=\"_ _b\"></span>\u2019organo <span class=\"_ _24\"> </span>equivalente, <span class=\"_ _9\"> </span>della<span class=\"_ _567\"> </span></span>partecipata;<span class=\"_ _567\"> </span>b. <span class=\"_ _8\"></span><span class=\"fc0 ws1ae\">la partecipazione nel processo decisionale, inclusa la partecipazione alle decisioni in<span class=\"_ _567\"> </span></span>merito ai dividendi o ad altro tipo di distribuzione degli utili;<span class=\"_ _567\"> </span>c. <span class=\"_ _9\"> </span><span class=\"fc0\">la presenza di operazioni rilevanti tra l\u2019entit\u00e0 e la partecipata;<span class=\"_ _567\"> </span></span>d. <span class=\"_ _8\"></span><span class=\"fc0\">l\u2019interscambio di personale dirigente; o<span class=\"_ _567\"> </span></span>e. <span class=\"_ _24\"> </span><span class=\"fc0\">la messa a disposizione di informazioni tecniche essenziali.<span class=\"_ _567\"> </span></span>Con riferimento alla partecipazione in Anthilia Capital Management SGR S.p.A. (Anthilia), di cui<span class=\"_ _567\"> </span>Banco Desio ha sottoscritto un numero di azioni or<span class=\"_ _2\"></span>dinarie pari al 15% del capitale sociale della<span class=\"_ _567\"> </span>stessa, sono stati considerati i contenuti (i) degli accordi di partnership (accor<span class=\"_ _2\"></span>do d\u2019investimento<span class=\"_ _567\"> </span>e accordo <span class=\"_ _2\"></span>quadro commerciale) <span class=\"_ _2\"></span>sottoscritti in data 4 novembre <span class=\"_ _2\"></span>2021 tra Banco Desio, Anthilia<span class=\"_ _567\"> </span>e <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>sua <span class=\"_ _b\"></span>controllante <span class=\"_ _b\"></span>Anthilia <span class=\"_ _b\"></span>Holding <span class=\"_ _8\"></span>S.r<span class=\"_ _3\"></span>.l. <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>(ii) <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>patto <span class=\"_ _b\"></span>parasociale <span class=\"_ _8\"></span>sottoscritto <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>pari <span class=\"_ _8\"></span>data<span class=\"_ _567\"> </span>tra <span class=\"_ _2\"></span>Banco <span class=\"_ _2\"></span>Desio e <span class=\"_ _a\"></span>Anthilia Holding <span class=\"_ _2\"></span>S.r<span class=\"_ _3\"></span>.l. avente <span class=\"_ _a\"></span>ad oggetto <span class=\"_ _a\"></span>i diritti <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>gli <span class=\"_ _2\"></span>obblighi di <span class=\"_ _a\"></span>Banco Desio<span class=\"_ _567\"> </span>in relazione al governo societario della SGR e al trasferimento della pr<span class=\"_ _2\"></span>opria partecipazione.<span class=\"_ _567\"> </span>Dai <span class=\"_ _2\"></span>complessivi <span class=\"_ _2\"></span>contenuti <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>questi <span class=\"_ _2\"></span>accordi <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>stata <span class=\"_ _2\"></span>desunta <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>valenza <span class=\"_ _2\"></span>strategica della <span class=\"_ _a\"></span>relazione,<span class=\"_ _567\"> </span>qualificando <span class=\"_ _30\"> </span>il <span class=\"_ _30\"> </span>potere  d<span class=\"_ _b\"></span>i <span class=\"_ _30\"> </span>partecipare  alla <span class=\"_ _30\"> </span>determinazione <span class=\"_ _30\"> </span>delle <span class=\"_ _30\"> </span>politiche <span class=\"_ _30\"> </span>gestionali <span class=\"_ _30\"> </span>della<span class=\"_ _567\"> </span>partecipata <span class=\"_ _b\"></span>come <span class=\"_ _b\"></span>influenza <span class=\"_ _b\"></span>notevole <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>virt\u00f9, in <span class=\"_ _8\"></span>particolar<span class=\"_ _2\"></span>e, <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>peso sul <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>ocesso <span class=\"_ _b\"></span>decisionale<span class=\"_ _567\"> </span>attraverso la rappresentanza nel Consiglio di Amministrazione di Anthilia.<span class=\"_ _567\"> </span>7.8 Impegni riferiti a partecipazioni in societ\u00e0 sottoposte ad influenza notevole<span class=\"_ _567\"> </span>Modifiche e aggiornamenti del patto parasociale con Anthilia Holding<span class=\"_ _567\"> </span>In considerazione della recipr<span class=\"_ _2\"></span>oca soddisfazione per i risultati complessivi derivanti dalla<span class=\"_ _567\"> </span>Partnership, le Parti hanno avviato interlocuzioni volte a rinnovare gli accor<span class=\"_ _2\"></span>di raggiunti nel 2021<span class=\"_ _567\"> </span>con rifermento alla Partnership e sottoscritto, in data 28 gennaio 2025, un accordo volto ad<span class=\"_ _567\"> </span>estendere <span class=\"_ _3\"></span>i <span class=\"_ _a\"></span>termini <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>esercizio <span class=\"_ _3\"></span>dell\u2019Opzione <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>endita <span class=\"_ _a\"></span>BDB <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>dell\u2019Opzione <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>Acquisto <span class=\"_ _a\"></span>Anthilia,<span class=\"_ _567\"> </span>come previsti nell\u2019Accor<span class=\"_ _2\"></span>do di Investimento, sino al 31 marzo 2025.<span class=\"_ _567\"> </span>Con il successivo accordo del 31 marzo 2025 (l\u2019\u201cAccor<span class=\"_ _2\"></span>do\u201d), le Parti hanno pertanto disciplinato i<span class=\"_ _567\"> </span>termini e le condizioni per il rinnovo della Partnership e, conseguentemente, in pari data hanno<span class=\"_ _567\"> </span>rinnovato e sottoscritto l\u2019Accordo Quadr<span class=\"_ _2\"></span>o Commerciale, l\u2019Amendment al Patto Parasociale e<span class=\"_ _567\"> </span>il nuovo Contratto di Opzione. Nell\u2019ambito del rinnovo della Partnership le Parti hanno, tra<span class=\"_ _567\"> </span> l\u2019altro, stabilito:<span class=\"_ _567\"> </span> i. <span class=\"_ _258\"> </span><span class=\"ff8 fc0\">la <span class=\"_ _1\"> </span>revoca <span class=\"_ _24\"> </span>dell<span class=\"_ _b\"></span>\u2018aumento <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>capitale <span class=\"_ _1\"> </span>a <span class=\"_ _1\"> </span>servizio <span class=\"_ _1\"> </span>dei <span class=\"_ _1\"> </span>Warrant <span class=\"_ _24\"> </span>Anthilia <span class=\"_ _1\"> </span>SGR <span class=\"_ _9\"> </span>2022-2025 <span class=\"_ _24\"> </span>e<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>previo lor<span class=\"_ _2\"></span>o annullamento, l\u2019emissione, e l\u2019assegnazione a Banco Desio, di n. 842.578<span class=\"_ _567\"> </span> warrant (i \u201cW<span class=\"_ _2\"></span>arrant Anthilia SGR 2025-2028\u201d) convertibili in un numero variabile di azioni<span class=\"_ _567\"> </span> ordinarie della Societ\u00e0 in funzione del raggiungimento degli obiettivi di Raccolta Netta<span class=\"_ _567\"> </span> prodotta da Banco Desio <span class=\"_ _b\"></span>dal 1\u00b0 gennaio <span class=\"_ _b\"></span>2025 al 31 <span class=\"_ _b\"></span>dicembre 2027 previsti nel relativo<span class=\"_ _567\"> </span> regolamento (il \u201cRegolamento W<span class=\"_ _a\"></span>arrant Ant<span class=\"_ _b\"></span>hilia SGR 2025-2028\u201d), con contestuale<span class=\"_ _567\"> </span> deliberazione dell\u2019Aumento di Capitale W<span class=\"_ _2\"></span>arrant;<span class=\"_ _567\"> </span> ii. <span class=\"_ _9\"> </span><span class=\"ff8 fc0\">la <span class=\"_ _1\"> </span>concessione <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>opzioni <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>vendita <span class=\"_ _1\"> </span>e <span class=\"_ _9\"> </span>acquisto, <span class=\"_ _1\"> </span>rispettivamente <span class=\"_ _1\"> </span>in <span class=\"_ _9\"> </span>favor<span class=\"_ _2\"></span>e <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>Banco<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>Desio e <span class=\"_ _b\"></span>Anthilia <span class=\"_ _b\"></span>Holding, <span class=\"_ _b\"></span>sull\u2019intera partecipazione <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>volta <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>volta detenuta <span class=\"_ _b\"></span>da <span class=\"_ _b\"></span>Banco<span class=\"_ _567\"> </span> Desio nella Societ\u00e0, esercitabili in caso di mancato raggiungimento di taluni obiettivi<span class=\"_ _567\"> </span> di Raccolta Netta prodotta da Banco Desio dal 1\u00b0 gennaio 2025 al 31 dicembr<span class=\"_ _2\"></span>e 2027;<span class=\"_ _567\"> </span>iii. <span class=\"ff8 fc0\">la <span class=\"_ _b\"></span>conferma <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>una <span class=\"_ _8\"></span>opzione <span class=\"_ _b\"></span>call <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>favor<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>Ant<span class=\"_ _b\"></span>hilia <span class=\"_ _b\"></span>Holding <span class=\"_ _8\"></span>sull\u2019intera <span class=\"_ _8\"></span>partecipazione<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>di volta in volta detenuta da Banco Desio nella Societ\u00e0, esercitabile nell\u2019ipotesi in cui si<span class=\"_ _567\"> </span> verificasse un cambio di controllo su Banco Desio durante la Partnership.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-765": {
   "value": "Sezione 3 <span class=\"ff9\">- Ar<span class=\"_ _2\"></span>ea e metodi di consolidamento<span class=\"_ _567\"> </span></span>1. Partecipazioni in societ\u00e0 controllate in via esclusiva<span class=\"_ _567\"> </span>2. V<span class=\"_ _a\"></span>alutazioni e assunzioni significative per deter<span class=\"_ _b\"></span>minare l\u2019area di consolidamento<span class=\"_ _567\"> </span>Societ\u00e0 controllate<span class=\"_ _567\"> </span>Il bilancio consolidato comprende le risultanze patrimoniali ed economiche della capogruppo<span class=\"_ _567\"> </span>Banco di Desio e della Brianza S.p.A. e delle sue entit\u00e0 controllate dir<span class=\"_ _2\"></span>ette e indirette, incluse le<span class=\"_ _567\"> </span>entit\u00e0 <span class=\"_ _3\"></span>strutturate, <span class=\"_ _a\"></span>ai <span class=\"_ _3\"></span>sensi <span class=\"_ _a\"></span>di <span class=\"_ _3\"></span>quanto <span class=\"_ _a\"></span>previsto <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>principio <span class=\"_ _a\"></span>contabile <span class=\"_ _3\"></span>IFRS <span class=\"_ _a\"></span>10 <span class=\"_ _3\"></span>Bilancio <span class=\"_ _a\"></span>consolidato.<span class=\"_ _567\"> </span>In base al citato principio, il r<span class=\"_ _2\"></span>equisito del controllo \u00e8 alla base del consolidamento di tutti i tipi<span class=\"_ _567\"> </span>di entit\u00e0, <span class=\"_ _2\"></span>incluse le <span class=\"_ _2\"></span>entit\u00e0 strutturate, e <span class=\"_ _2\"></span>si r<span class=\"_ _2\"></span>ealizza qualora <span class=\"_ _2\"></span>siano contemporaneamente pr<span class=\"_ _2\"></span>esenti<span class=\"_ _567\"> </span>i seguenti tre r<span class=\"_ _2\"></span>equisiti in capo all\u2019investitore:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0\">potere di decisione sulle attivit\u00e0 rilevanti dell\u2019entit\u00e0;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0\">esposizioni, o diritt<span class=\"_ _b\"></span>i, ai rendimenti variabili derivanti dal rapporto con l\u2019entit\u00e0;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0 ws106\">capacit\u00e0 di esercitare il proprio poter<span class=\"_ _2\"></span>e per incidere sull\u2019ammontar<span class=\"_ _2\"></span>e dei suoi rendimenti, per<span class=\"_ _567\"> </span></span>effetto del suo rapporto con l\u2019entit\u00e0 (collegamento tra poter<span class=\"_ _2\"></span>e e rendimenti).<span class=\"_ _567\"> </span>Pi\u00f9 in dettaglio, l\u2019IFRS 10 stabilisce che, per detenere il contr<span class=\"_ _2\"></span>ollo, l\u2019investitore debba avere la<table class=\"s w1ce h1b6\" id=\"_7ad9af3c-35b8-4ea5-8960-9e6e9f391719\"><tr><td class=\"c n x304 y3ec2 w1cf h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Denominazioni imprese<span class=\"_ _567\"> </span></div></td><td class=\"c n x589 y3ec2 w1d0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Sede<span class=\"_ _567\"> </span></div></td><td class=\"c n x58a y3ec2 w1d1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipo<span class=\"_ _567\"> </span></div></td><td></td><td class=\"t m0 x58b h27 y3ec3 ff6 fs16 fc0 sc0 ls0 ws0\">Rapporto di partecipazione<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x58c h27 y3ec4 ff6 fs16 fc0 sc0 ls0 ws0\">di rapporto<span class=\"_ _567\"> </span></td><td class=\"t m0 x58d h27 y3ec5 ff6 fs16 fc0 sc0 ls0 ws0\">Impresa </td><td class=\"t m0 x58e h27 y3ec5 ff6 fs16 fc0 sc0 ls0 ws0\">Quota %<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x58f h27 y3ec6 ff6 fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">partecipante<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y3ec7 w1d2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Fides S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n x590 y3ec7 w1d3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Roma<span class=\"_ _567\"> </span></div></td><td class=\"c n x591 y3ec7 w1d4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x592 y3ec7 w1d5 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Banco Desio<span class=\"_ _567\"> </span></div></td><td class=\"c n x593 y3ec7 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">100,000<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h2c y3ec8 ff10 fs16 fc0 sc0 ls0 ws0\">Dynamica Retail Agenzia </td><td class=\"c n x594 y3ec9 w1d3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Roma<span class=\"_ _567\"> </span></div></td><td class=\"c n x595 y3ec9 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x596 y3ec9 w1d2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Fides S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n x597 y3ec9 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">100,00<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y3eca ff9 fs16 fc0 sc0 ls0 ws0\">in Attivit\u00e0 Finanziaria S.r<span class=\"_ _a\"></span>.l.<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y3de2 w1d6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Desio OBG S.r<span class=\"_ _a\"></span>.l. (*)<span class=\"_ _567\"> </span></div></td><td class=\"c n x598 y3de2 w1d7 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Conegliano<span class=\"_ _567\"> </span></div></td><td class=\"c n x599 y3de2 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x59a y3de2 w1d5 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Banco Desio<span class=\"_ _567\"> </span></div></td><td class=\"c n x59b y3de2 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">60,000<span class=\"_ _567\"> </span></div></td></tr></table>Tipo di rapporto:<span class=\"_ _567\"> </span>1 = maggioranza dei diritti di voto nell\u2019assemblea ordinaria<span class=\"_ _567\"> </span>4 = altre forme di controllo<span class=\"_ _567\"> </span>(*) Societ\u00e0 veicolo di operazioni di cartolarizzazione originate dal Gruppo<span class=\"_ _567\"> </span>capacit\u00e0 di dirigere le attivit\u00e0 rilevanti dell\u2019entit\u00e0, per ef<span class=\"_ _2\"></span>fetto di un diritto giuridico o per una mera <span class=\"_ _b\"></span>situazione <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>fatto, <span class=\"_ _8\"></span>ed <span class=\"_ _b\"></span>essere <span class=\"_ _8\"></span>altr<span class=\"_ _2\"></span>es\u00ec <span class=\"_ _8\"></span>esposto <span class=\"_ _b\"></span>alla <span class=\"_ _8\"></span>variabilit\u00e0 <span class=\"_ _b\"></span>dei <span class=\"_ _8\"></span>risultati <span class=\"_ _8\"></span>che <span class=\"_ _b\"></span>derivano <span class=\"_ _8\"></span>da tale potere. Alla luce dei riferimenti normativi sopra illustrati, il Gruppo deve pertanto consolidare tutti i tipi di entit\u00e0 qualora siano soddisfatti tutti e tre i r<span class=\"_ _2\"></span>equisiti del controllo. Generalmente, <span class=\"_ _8\"></span>quando <span class=\"_ _8\"></span>un\u2019entit\u00e0 <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _1d\"></span>diretta <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>tramite <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>diritti <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>voto, <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>controllo <span class=\"_ _8\"></span>deriva dalla detenzione di pi\u00f9 della met\u00e0 di tali diritti. Negli altri casi, la determinazione dell\u2019area di consolidamento richiede di considerar<span class=\"_ _2\"></span>e tutti i fattori e le circostanze che conferiscono all\u2019investitor<span class=\"_ _2\"></span>e la capacit\u00e0 pratica di condurre unilateralmente le <span class=\"_ _1d\"></span>attivit\u00e0 <span class=\"_ _24\"></span>rilevanti <span class=\"_ _1d\"></span>dell\u2019entit\u00e0 <span class=\"_ _24\"></span>(controllo <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>fatto). <span class=\"_ _24\"> </span>A <span class=\"_ _1d\"></span>tal <span class=\"_ _24\"> </span>fine <span class=\"_ _1d\"></span>risul<span class=\"_ _b\"></span>ta <span class=\"_ _1d\"></span>necessario <span class=\"_ _24\"></span>considerare <span class=\"_ _8\"></span>un insieme di fattori, quali, a mero titolo di esempio: \u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0\">lo scopo ed il disegno dell<span class=\"_ _b\"></span>\u2019entit\u00e0;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0\">l\u2019individuazione del<span class=\"_ _b\"></span>le attivit\u00e0 rilevanti e di come sono gestite;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _159\"> </span><span class=\"ff8 fc0\">qualsiasi <span class=\"_ _30\"> </span>diritto <span class=\"_ _30\"> </span>detenuto <span class=\"_ _30\"> </span>tramite <span class=\"_ _30\"> </span>accordi <span class=\"_ _30\"> </span>contrattuali  che <span class=\"_ _30\"> </span>attribuiscono <span class=\"_ _30\"> </span>il <span class=\"_ _30\"> </span>potere <span class=\"_ _30\"> </span>di<span class=\"_ _567\"> </span></span>governare <span class=\"_ _9\"> </span>le <span class=\"_ _9\"> </span>attivit\u00e0 <span class=\"_ _9\"> </span>rilevanti,  quali <span class=\"_ _9\"> </span>il <span class=\"_ _9\"> </span>potere <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>determinare <span class=\"_ _9\"> </span>le <span class=\"_ _9\"> </span>politiche  finanziarie <span class=\"_ _9\"> </span>e<span class=\"_ _567\"> </span>gestionali dell\u2019entit\u00e0, il potere di eser<span class=\"_ _2\"></span>citare la maggioranza dei diritti di voto nell\u2019organo<span class=\"_ _567\"> </span>deliberativo o il potere di nominar<span class=\"_ _2\"></span>e o di rimuovere la maggioranza dell\u2019organo con funzioni deliberative;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0\">eventuali dirit<span class=\"_ _b\"></span>ti di voto potenziali esercitabili e considerati sostanziali;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0\">coinvolgimento nell\u2019ent<span class=\"_ _b\"></span>it\u00e0 nel ruolo di agente o di principale;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0\">la natura e la dispersione di eventual<span class=\"_ _b\"></span>i diritti detenuti da altri investitori.<span class=\"_ _567\"> </span></span>Di seguito si forniscono considerazioni di maggiore dettaglio sul perimetr<span class=\"_ _2\"></span>o delle entit\u00e0 controllate in via esclusiva alla data di riferimento, separatamente tra le societ\u00e0 governate attraverso diritti di voto e le entit\u00e0 strutturate.<span class=\"_ _567\"> </span><table class=\"s w1d8 h1b7\" id=\"_a0ac5f27-c53f-4b7c-99be-7a52f49f78b3\"><tr><td class=\"t m0 x59d h45 y3ecb ff13 fs2 fc0 sc0 ls0 ws0\">Societ\u00e0 governate mediante diritti di voto<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 x59d h3 y3ecc ff7 fs3 fc0 sc0 ls0 ws15b\">Con riferimento alla situazione del Gruppo esistente alla data di riferimento, sono considerate </td></tr></table><table class=\"s w1d9 h1b8\" id=\"_bfc7db6b-0c62-4527-8a39-55931ba40f2d\"><tr><td class=\"t m0 x59d h3 y3ecd ff7 fs3 fc0 sc0 ls0 wsf6\">controllate in via esclusiva tutte le societ\u00e0 di cui si detiene la maggioranza dei diritti di voto </td></tr><tr><td class=\"t m0 x59d h3 y3ece ff8 fs3 fc0 sc0 ls0 ws0\">nell\u2019assemblea <span class=\"_ _24\"></span>ordinaria, <span class=\"_ _1d\"></span>in <span class=\"_ _24\"> </span>quanto <span class=\"_ _24\"> </span>non <span class=\"_ _24\"> </span>sono <span class=\"_ _24\"> </span>state <span class=\"_ _24\"> </span>individuate <span class=\"_ _24\"> </span>evidenze <span class=\"_ _24\"></span>che <span class=\"_ _24\"></span>altri <span class=\"_ _24\"></span>investitori </td></tr><tr><td class=\"t m0 x59d h3 y3ecf ff7 fs3 fc0 sc0 ls0 ws0\">abbiano la capacit\u00e0 pratica di dirigere le attivit\u00e0 rilevanti.<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 x59d h45 y3ed0 ff13 fs2 fc0 sc0 ls0 ws0\">Entit\u00e0 strutturate consolidate<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 x59d h3 y3ed1 ff8 fs3 fc0 sc0 ls0 ws0\">Il <span class=\"_ _24\"> </span>controllo <span class=\"_ _24\"> </span>delle <span class=\"_ _1\"> </span>entit\u00e0 <span class=\"_ _1\"> </span>strutturate, <span class=\"_ _1\"> </span>ossia <span class=\"_ _24\"> </span>delle <span class=\"_ _1\"> </span>entit\u00e0 <span class=\"_ _1\"> </span>per <span class=\"_ _24\"> </span>le <span class=\"_ _1\"> </span>quali <span class=\"_ _1\"> </span>i <span class=\"_ _24\"> </span>diritti <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>voto <span class=\"_ _1\"> </span>non <span class=\"_ _24\"> </span>sono </td></tr><tr><td class=\"t m0 x59d h3 y3ed2 ff7 fs3 fc0 sc0 ls0 ws9a\">considerati rilevanti per stabilire il contr<span class=\"_ _2\"></span>ollo, \u00e8 ritenuto esistere laddove il Gruppo disponga dei </td></tr></table>diritti contrattuali di gestire le attivit\u00e0 rilevanti dell\u2019entit\u00e0 e risulti esposto ai rendimenti variabili<span class=\"_ _567\"> </span>delle stesse.<span class=\"_ _567\"> </span>Su <span class=\"_ _2\"></span>tali basi, <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>entit\u00e0 strutturate <span class=\"_ _a\"></span>che hanno <span class=\"_ _2\"></span>comportato <span class=\"_ _2\"></span>la necessit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>un consolidamento <span class=\"_ _a\"></span>ai fini<span class=\"_ _567\"> </span>del bilancio consolidato alla data di riferimento sono rappresentate dalla sola Desio OBG S.r<span class=\"_ _3\"></span>.l.,<span class=\"_ _567\"> </span>Societ\u00e0 veicolo di operazioni di cartolarizzazione originate dal Gruppo.<span class=\"_ _567\"> </span>Alla data di riferimento, le analisi svolte sugli investimenti detenuti dal Gruppo in fondi comuni<span class=\"_ _567\"> </span>di investimento e assimilabili hanno portato ad escludere l\u2019esistenza di un contr<span class=\"_ _2\"></span>ollo sugli stessi;<span class=\"_ _567\"> </span>nessun fondo risulta pertanto incluso nell\u2019area di consolidamento.<span class=\"_ _567\"> </span>Partecipazioni in imprese contr<span class=\"_ _2\"></span>ollate in modo congiunto e sottoposte a influenza notevole<span class=\"_ _567\"> </span>Sono  considerate <span class=\"_ _9\"> </span>societ\u00e0  collegate, <span class=\"_ _9\"> </span>cio\u00e8  sottoposte <span class=\"_ _38\"> </span>a  influenza <span class=\"_ _9\"> </span>notevole,  le <span class=\"_ _9\"> </span>societ\u00e0  non<span class=\"_ _567\"> </span>controllate  in  cui  si <span class=\"_ _30\"> </span>eser<span class=\"_ _2\"></span>cita  un\u2019influenza <span class=\"_ _30\"> </span>significativa.  Si  presume  che  la  societ\u00e0 <span class=\"_ _30\"> </span>eser<span class=\"_ _2\"></span>citi<span class=\"_ _567\"> </span>un\u2019influenza <span class=\"_ _b\"></span>significativa <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>tutti <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>casi <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>cui detiene <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>20% o <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>quota <span class=\"_ _8\"></span>superior<span class=\"_ _2\"></span>e <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>diritti <span class=\"_ _8\"></span>di<span class=\"_ _567\"> </span>voto <span class=\"_ _2\"></span>e, <span class=\"_ _2\"></span>indipendentemente dalla <span class=\"_ _a\"></span>quota posseduta, <span class=\"_ _a\"></span>qualora sussista <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>potere <span class=\"_ _a\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _2\"></span>partecipare <span class=\"_ _2\"></span>alle<span class=\"_ _567\"> </span>decisioni <span class=\"_ _b\"></span>gestionali <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>finanziarie <span class=\"_ _8\"></span>delle <span class=\"_ _b\"></span>partecipate, <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>virt\u00f9 <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>particolari <span class=\"_ _b\"></span>legami <span class=\"_ _8\"></span>giuridici, <span class=\"_ _b\"></span>quali<span class=\"_ _567\"> </span>patti <span class=\"_ _8\"></span>parasociali, <span class=\"_ _8\"></span>aventi <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>finalit\u00e0 <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>i <span class=\"_ _1d\"></span>partecipanti <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>patto <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>assicurare <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>rappresentativit\u00e0<span class=\"_ _567\"> </span>negli organi di gestione e di salvaguar<span class=\"_ _2\"></span>dare l\u2019unitariet\u00e0 di indirizzo della gestione, senza tuttavia<span class=\"_ _567\"> </span>averne il controllo.<span class=\"_ _567\"> </span>Le <span class=\"_ _b\"></span>partecipazioni <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>imprese controllate in <span class=\"_ _b\"></span>modo <span class=\"_ _b\"></span>congiunto <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>sottoposte <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>influenza <span class=\"_ _b\"></span>notevole<span class=\"_ _567\"> </span>vengono valutate in base al metodo del patrimonio netto, sulla base dei pi\u00f9 recenti bilanci<span class=\"_ _567\"> </span>disponibili <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>societ\u00e0 collegata/sottoposta <span class=\"_ _a\"></span>a contr<span class=\"_ _2\"></span>ollo congiunto, <span class=\"_ _a\"></span>opportunamente r<span class=\"_ _2\"></span>ettificati<span class=\"_ _567\"> </span>per tenere conto di eventuali eventi o transazioni significative.<span class=\"_ _567\"> </span>Con riferimento alla situazione del Gruppo esistente alla data di riferimento, \u00e8 considerata<span class=\"_ _567\"> </span>sottoposta a influenza notevole Anthilia Capital <span class=\"_ _b\"></span>Partner SGR, in quanto sono state <span class=\"_ _b\"></span>individuate<span class=\"_ _567\"> </span>evidenze <span class=\"_ _a\"></span>tali <span class=\"_ _a\"></span>per <span class=\"_ _2\"></span>cui <span class=\"_ _a\"></span>Banco <span class=\"_ _a\"></span>Desio <span class=\"_ _2\"></span>ha <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>potere <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>partecipare <span class=\"_ _a\"></span>alle <span class=\"_ _2\"></span>decisioni <span class=\"_ _a\"></span>gestionali <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>finanziarie<span class=\"_ _567\"> </span>della societ\u00e0 in virt\u00f9 degli accordi di partnership sottoscritti.<span class=\"_ _567\"> </span>V<span class=\"_ _2\"></span>ariazioni dell\u2019area di consolidamento<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019unica variazione intervenuta sull\u2019area di consolidamento rispetto al Bilancio 2024 riguarda<span class=\"_ _567\"> </span>l\u2019incremento <span class=\"_ _3\"></span>della <span class=\"_ _a\"></span>quota <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>controllo <span class=\"_ _3\"></span>dall\u201989,23% <span class=\"_ _a\"></span>al <span class=\"_ _2\"></span>100% <span class=\"_ _a\"></span>detenuta <span class=\"_ _a\"></span>da <span class=\"_ _a\"></span>Banco <span class=\"_ _a\"></span>Desio <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>Dynamica<span class=\"_ _567\"> </span>Retail <span class=\"_ _24\"></span>S.p.A. <span class=\"_ _24\"> </span>e <span class=\"_ _24\"> </span>l\u2019avvenuta <span class=\"_ _24\"> </span>fusione <span class=\"_ _24\"> </span>per <span class=\"_ _1\"> </span>incorporazione <span class=\"_ _24\"></span>di <span class=\"_ _24\"> </span>quest\u2019ultima <span class=\"_ _24\"> </span>nella <span class=\"_ _24\"> </span>controllata <span class=\"_ _24\"> </span>Fides<span class=\"_ _567\"> </span>S.p.A., <span class=\"_ _8\"></span>con <span class=\"_ _b\"></span>efficacia <span class=\"_ _b\"></span>giuridica <span class=\"_ _8\"></span>dal <span class=\"_ _8\"></span>6 <span class=\"_ _b\"></span>d<span class=\"_ _b\"></span>icembre <span class=\"_ _b\"></span>2025 <span class=\"_ _8\"></span>ed <span class=\"_ _b\"></span>efficacia <span class=\"_ _8\"></span>contabile <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>fiscale <span class=\"_ _8\"></span>retr<span class=\"_ _2\"></span>oattiva,<span class=\"_ _567\"> </span>a <span class=\"_ _8\"></span>far <span class=\"_ _1d\"></span>data <span class=\"_ _1d\"></span>dal <span class=\"_ _1d\"></span>1\u00b0 <span class=\"_ _1d\"></span>gennaio <span class=\"_ _1d\"></span>2025, <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>cui <span class=\"_ _1d\"></span>trattamento <span class=\"_ _1d\"></span>contabile <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>conformit\u00e0 <span class=\"_ _1d\"></span>a <span class=\"_ _1d\"></span>quanto <span class=\"_ _1d\"></span>previsto<span class=\"_ _567\"> </span>dal documento \u201cOrientamenti preliminari ASSIREVI in tema di IFRS - OPI N. 2 (Revised) -<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>rattamento contabile delle fusioni nel bilancio d\u2019esercizio\u201d non ha prodotto ef<span class=\"_ _2\"></span>fetti sul bilancio<span class=\"_ _567\"> </span>consolidato (come illustrato al paragrafo \u201cEventi societari di rilievo\u201d della Relazione sulla<span class=\"_ _567\"> </span>gestione e nella \u201cParte G \u2013 Operazioni di aggregazione riguar<span class=\"_ _2\"></span>danti imprese o rami d\u2019azienda\u201d<span class=\"_ _567\"> </span>della Nota integrativa cui si fa rinvio). Ad esito di tale operazione, tra l\u2019altro, Fides S.p.A. risulta<span class=\"_ _567\"> </span>detentrice della partecipazione totalitaria in Dynamica Retail Agenzia S.r<span class=\"_ _3\"></span>.l. (precedentemente<span class=\"_ _567\"> </span>detenuta da Dynamica Retail S.p.A.).<span class=\"_ _567\"> </span>3. Partecipazioni in societ\u00e0 controllate in via esclusiva con<span class=\"_ _567\"> </span>interessenze di terzi significative<span class=\"_ _567\"> </span>3.1 Interessenze di terzi, disponibilit\u00e0 dei voti di terzi e dividendi distribuiti ai terzi<span class=\"_ _567\"> </span><table class=\"s w1da h1b9\" id=\"_8d7b8a5e-3c53-4ac1-977e-a7550c08e5a7\"><tr><td class=\"c n x304 y3ed3 w1cf h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Denominazioni imprese<span class=\"_ _567\"> </span></div></td><td class=\"c n x59f y3ed3 w1db h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Interessenze dei terzi %<span class=\"_ _567\"> </span></div></td><td class=\"c n x5a0 y3ed3 w1dc h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Dividendi distribuiti ai terzi<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w1dd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Desio OBG S.r<span class=\"_ _a\"></span>.l.<span class=\"_ _567\"> </span></div></td><td class=\"c n x5a1 y3de2 w1de h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">40,000<span class=\"_ _14d\"> </span>-<span class=\"_ _567\"> </span></div></td><td></td></tr></table>3.2 Partecipazioni con interessenze di terzi: informazioni contabili<table class=\"s w1df h1ba\" id=\"_e8be3cb0-fbb8-44aa-875a-145d6171aef4\"><tr><td class=\"c n x304 y3ed4 w1e0 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Denominazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x5a3 y3ed4 w1e1 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x5a4 h27 y3ed5 ff6 fs16 fc0 sc0 ls0 ws0\">Cassa e </td><td class=\"t m0 x5a5 h27 y3ed6 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 </td><td class=\"t m0 x5a6 h27 y3ed6 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 </td><td class=\"t m0 x5a7 h27 y3ed7 ff6 fs16 fc0 sc0 ls0 ws0\">Passivit\u00e0 </td><td class=\"t m0 x5a8 h27 y3ed7 ff6 fs16 fc0 sc0 ls0 ws0\">Patrimonio </td><td class=\"t m0 x5a9 h27 y3ed7 ff6 fs16 fc0 sc0 ls0 ws0\">Margine di </td><td class=\"t m0 x5aa h27 y3ed7 ff6 fs16 fc0 sc0 ls0 ws0\">Margine DI </td><td class=\"t m0 x5ab h27 y3ed8 ff6 fs16 fc0 sc0 ls0 ws0\">Costi </td><td class=\"t m0 x5ac h27 y3ed8 ff6 fs16 fc0 sc0 ls0 ws0\">Utile </td><td class=\"t m0 x5ad h27 y3ed9 ff6 fs16 fc0 sc0 ls0 ws0\">Utile </td><td class=\"t m0 x5ae h27 y3eda ff6 fs16 fc0 sc0 ls0 ws0\">Utile </td><td class=\"t m0 x5af h27 y3edb ff6 fs16 fc0 sc0 ls0 ws0\">Utile </td><td class=\"t m0 x5b0 h27 y3edc ff6 fs16 fc0 sc0 ls0 ws0\">Altre </td><td class=\"t m0 x5b1 h27 y3edd ff6 fs16 fc0 sc0 ls0 ws0\">Redditivit\u00e0 </td></tr><tr><td></td><td class=\"t m0 x5b2 h27 y3ede ff6 fs16 fc0 sc0 ls0 ws0\">attivo<span class=\"_ _567\"> </span></td><td class=\"t m0 x5b3 h27 y3ede ff6 fs16 fc0 sc0 ls0 ws0\">isponibilit\u00e0 </td><td class=\"t m0 x5b4 h27 y3edf ff6 fs16 fc0 sc0 ls0 ws0\">Finanziarie<span class=\"_ _567\"> </span></td><td class=\"t m0 x5b5 h27 y3edf ff6 fs16 fc0 sc0 ls0 ws0\">materiali e </td><td class=\"t m0 x5b6 h27 y3ee0 ff6 fs16 fc0 sc0 ls0 ws0\">Finanziarie<span class=\"_ _567\"> </span></td><td class=\"t m0 x5b7 h27 y3ee0 ff6 fs16 fc0 sc0 ls0 ws0\">netto<span class=\"_ _567\"> </span></td><td class=\"t m0 x5b8 h27 y3ee0 ff6 fs16 fc0 sc0 ls0 ws0\">interesse<span class=\"_ _567\"> </span></td><td class=\"t m0 x5b9 h27 y3ee0 ff6 fs16 fc0 sc0 ls0 ws0\">INTERMEDIA<span class=\"_ _567\"> </span></td><td class=\"t m0 x5ba h27 y3ee1 ff6 fs16 fc0 sc0 ls0 ws0\">operativi<span class=\"_ _567\"> </span></td><td class=\"t m0 x5bb h27 y3ee1 ff6 fs16 fc0 sc0 ls0 ws0\">(perdita) </td><td class=\"t m0 x5bc h27 y3ee2 ff6 fs16 fc0 sc0 ls0 ws0\">(perdita) </td><td class=\"t m0 x5bd h27 y3ee3 ff6 fs16 fc0 sc0 ls0 ws0\">(perdita) </td><td class=\"t m0 x5be h27 y3ee4 ff6 fs16 fc0 sc0 ls0 ws0\">(perdita) </td><td class=\"t m0 x5bf h27 y3ee5 ff6 fs16 fc0 sc0 ls0 ws0\">componenti </td><td class=\"t m0 x5c0 h27 y3ee6 ff6 fs16 fc0 sc0 ls0 ws0\">complessiva </td></tr><tr><td></td><td></td><td class=\"t m0 x5c1 h27 y3ee7 ff6 fs16 fc0 sc0 ls0 ws0\">liquide<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x5c2 h27 y3ee8 ff6 fs16 fc0 sc0 ls0 ws0\">IMmateriali<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x5c3 h27 y3ee9 ff6 fs16 fc0 sc0 ls0 ws0\">ZIONE<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x5ac h27 y3eea ff6 fs16 fc0 sc0 ls0 ws0\">della </td><td class=\"t m0 x5ad h27 y3eeb ff6 fs16 fc0 sc0 ls0 ws0\">della </td><td class=\"t m0 x5c4 h27 y3eec ff6 fs16 fc0 sc0 ls0 ws0\">dei gruppi </td><td class=\"t m0 x5c5 h27 y3eed ff6 fs16 fc0 sc0 ls0 ws0\">d\u2019esercizio </td><td class=\"t m0 x5bf h27 y3eee ff6 fs16 fc0 sc0 ls0 ws0\">reddituali al </td><td class=\"t m0 x5c6 h27 y3eef ff6 fs16 fc0 sc0 ls0 ws0\">(3) = (1) + (2)<span class=\"_ _567\"> </span></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=\"t m0 x5c7 h27 y3ef0 ff6 fs16 fc0 sc0 ls0 ws0\">operativit\u00e0 </td><td class=\"t m0 x5c8 h27 y3ef1 ff6 fs16 fc0 sc0 ls0 ws0\">operativit\u00e0 </td><td class=\"t m0 x5c9 h27 y3ef2 ff6 fs16 fc0 sc0 ls0 ws0\">di attivit\u00e0 </td><td class=\"t m0 x5ca h27 y3ef3 ff6 fs16 fc0 sc0 ls0 ws0\">(1)<span class=\"_ _567\"> </span></td><td class=\"t m0 x5cb h27 y3ef4 ff6 fs16 fc0 sc0 ls0 ws0\">netto delle </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=\"t m0 x5cc h27 y3ef5 ff6 fs16 fc0 sc0 ls0 ws0\">corrente al </td><td class=\"t m0 x5cd h27 y3ef6 ff6 fs16 fc0 sc0 ls0 ws0\">corrente al </td><td class=\"t m0 x5ce h27 y3ef7 ff6 fs16 fc0 sc0 ls0 ws0\">in via di </td><td></td><td class=\"t m0 x5cf h27 y3ef8 ff6 fs16 fc0 sc0 ls0 ws0\">imposte (2)<span class=\"_ _567\"> </span></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=\"t m0 x5cc h27 y3ef9 ff6 fs16 fc0 sc0 ls0 ws0\">lordo delle </td><td class=\"t m0 x5d0 h27 y3efa ff6 fs16 fc0 sc0 ls0 ws0\">netto delle </td><td class=\"t m0 x5d1 h27 y3efb ff6 fs16 fc0 sc0 ls0 ws0\">dismissione </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=\"t m0 x5d2 h27 y3efc ff6 fs16 fc0 sc0 ls0 ws0\">imposte<span class=\"_ _567\"> </span></td><td class=\"t m0 x5d3 h27 y3efd ff6 fs16 fc0 sc0 ls0 ws0\">imposte<span class=\"_ _567\"> </span></td><td class=\"t m0 x5ce h27 y3efe ff6 fs16 fc0 sc0 ls0 ws0\">al netto </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 class=\"t m0 x5ae h27 y3eff ff6 fs16 fc0 sc0 ls0 ws0\">delle </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 class=\"t m0 x5d4 h27 y3f00 ff6 fs16 fc0 sc0 ls0 ws0\">imposte<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x5d5 y3f01 w1dd h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Desio OBG S.r<span class=\"_ _a\"></span>.l.<span class=\"_ _567\"> </span></div></td><td class=\"c n x5d6 y3f01 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">56<span class=\"_ _567\"> </span></div></td><td class=\"c n x5d7 y3f01 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">32<span class=\"_ _567\"> </span></div></td><td class=\"c n x5d8 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5d9 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5da y3f01 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5db y3f01 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10<span class=\"_ _567\"> </span></div></td><td class=\"c n x5dc y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5dd y3f01 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">112<span class=\"_ _567\"> </span></div></td><td class=\"c n x5de y3f01 w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(112)<span class=\"_ _567\"> </span></div></td><td class=\"c n x5df y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5e0 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5e1 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5e2 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5e3 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5e4 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table>4. Restrizioni significative<span class=\"_ _567\"> </span>Non si rilevano restrizioni (per esempio r<span class=\"_ _2\"></span>estrizioni legali, contrattuali e normative) alla capacit\u00e0<span class=\"_ _567\"> </span>della Capogruppo di accedere alle attivit\u00e0, o di utilizzarle, e di estinguere le passivit\u00e0 del<span class=\"_ _567\"> </span>Gruppo <span class=\"_ _2\"></span>quali, nello <span class=\"_ _a\"></span>specifico, limitazioni <span class=\"_ _a\"></span>alla capacit\u00e0 <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>Capogruppo <span class=\"_ _2\"></span>o delle <span class=\"_ _a\"></span>sue contr<span class=\"_ _2\"></span>ollate<span class=\"_ _567\"> </span>di trasferire disponibilit\u00e0 liquide o <span class=\"_ _b\"></span>limitazioni ai trasferimenti <span class=\"_ _b\"></span>di fondi sotto <span class=\"_ _b\"></span>forma di d<span class=\"_ _b\"></span>ividendi,<span class=\"_ _567\"> </span>prestiti o anticipazioni concessi ad (o da) altr<span class=\"_ _2\"></span>e societ\u00e0 del Gruppo.<span class=\"_ _567\"> </span>5. Altre informazioni<span class=\"_ _567\"> </span>I criteri di consolidamento, definiti nell\u2019IFRS 10, sono regolati come segue:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0 ls1 ws17f\">controllate in via esclusiva: le attivit\u00e0, le passivit\u00e0, il patrimonio netto, le \u201coperazioni fuori<span class=\"_ _567\"> </span></span>bilancio\u201d, i costi e i ricavi sono integrati nelle relative componenti del consolidato, secondo il<span class=\"_ _567\"> </span>metodo del consolidamento integrale. L<span class=\"_ _a\"></span>\u2019eventuale differenza positiva emer<span class=\"_ _2\"></span>gente dal raffr<span class=\"_ _2\"></span>onto<span class=\"_ _567\"> </span>tra il valore di carico di ciascuna partecipazione e la rispettiva frazione del patrimonio netto<span class=\"_ _567\"> </span>della societ\u00e0 controllata r<span class=\"_ _2\"></span>esiduale dopo l\u2019eventuale allocazione a voce propria \u00e8 iscritta come<span class=\"_ _567\"> </span>avviamento e assoggettata alla procedura cosiddetta d\u2019impairment test;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">collegate: <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>partecipazioni <span class=\"_ _2\"></span>nelle societ\u00e0 <span class=\"_ _a\"></span>collegate sono <span class=\"_ _a\"></span>consolidate con <span class=\"_ _a\"></span>il metodo <span class=\"_ _a\"></span>definito<span class=\"_ _567\"> </span></span>del patrimonio netto (tale criterio \u00e8 applicabile alla data di riferimento del presente<span class=\"_ _567\"> </span>bilancio <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>quanto <span class=\"_ _2\"></span>la <span class=\"_ _a\"></span>Capogruppo <span class=\"_ _a\"></span>ha <span class=\"_ _2\"></span>acquisito <span class=\"_ _a\"></span>la <span class=\"_ _2\"></span>partecipazione <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>Anthilia <span class=\"_ _2\"></span>Capital <span class=\"_ _a\"></span>Partners<span class=\"_ _567\"> </span>SGR <span class=\"_ _1d\"></span>S.p.A. <span class=\"_ _24\"> </span>che <span class=\"_ _24\"> </span>in <span class=\"_ _24\"></span>forza <span class=\"_ _24\"></span>degli <span class=\"_ _1d\"></span>accordi <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>partnership <span class=\"_ _24\"> </span>sottoscritti, <span class=\"_ _24\"> </span>si <span class=\"_ _24\"></span>configura <span class=\"_ _24\"></span>come <span class=\"_ _1d\"></span>una<span class=\"_ _567\"> </span>interessenza in societ\u00e0 collegata).<span class=\"_ _567\"> </span>Le societ\u00e0 controllate pr<span class=\"_ _2\"></span>edispongono un bilancio di esercizio alla medesima data di chiusura<span class=\"_ _567\"> </span>del bilancio consolidato (e del bilancio separato della Capogruppo).<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-715": {
   "value": "3. Partecipazioni in societ\u00e0 controllate in via esclusiva con<span class=\"_ _567\"> </span>interessenze di terzi significative<span class=\"_ _567\"> </span>3.1 Interessenze di terzi, disponibilit\u00e0 dei voti di terzi e dividendi distribuiti ai terzi<span class=\"_ _567\"> </span><table class=\"s w1da h1b9\" id=\"_8d7b8a5e-3c53-4ac1-977e-a7550c08e5a7\"><tr><td class=\"c n x304 y3ed3 w1cf h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Denominazioni imprese<span class=\"_ _567\"> </span></div></td><td class=\"c n x59f y3ed3 w1db h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Interessenze dei terzi %<span class=\"_ _567\"> </span></div></td><td class=\"c n x5a0 y3ed3 w1dc h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Dividendi distribuiti ai terzi<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w1dd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Desio OBG S.r<span class=\"_ _a\"></span>.l.<span class=\"_ _567\"> </span></div></td><td class=\"c n x5a1 y3de2 w1de h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">40,000<span class=\"_ _14d\"> </span>-<span class=\"_ _567\"> </span></div></td><td></td></tr></table>3.2 Partecipazioni con interessenze di terzi: informazioni contabili<table class=\"s w1df h1ba\" id=\"_e8be3cb0-fbb8-44aa-875a-145d6171aef4\"><tr><td class=\"c n x304 y3ed4 w1e0 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Denominazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x5a3 y3ed4 w1e1 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x5a4 h27 y3ed5 ff6 fs16 fc0 sc0 ls0 ws0\">Cassa e </td><td class=\"t m0 x5a5 h27 y3ed6 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 </td><td class=\"t m0 x5a6 h27 y3ed6 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 </td><td class=\"t m0 x5a7 h27 y3ed7 ff6 fs16 fc0 sc0 ls0 ws0\">Passivit\u00e0 </td><td class=\"t m0 x5a8 h27 y3ed7 ff6 fs16 fc0 sc0 ls0 ws0\">Patrimonio </td><td class=\"t m0 x5a9 h27 y3ed7 ff6 fs16 fc0 sc0 ls0 ws0\">Margine di </td><td class=\"t m0 x5aa h27 y3ed7 ff6 fs16 fc0 sc0 ls0 ws0\">Margine DI </td><td class=\"t m0 x5ab h27 y3ed8 ff6 fs16 fc0 sc0 ls0 ws0\">Costi </td><td class=\"t m0 x5ac h27 y3ed8 ff6 fs16 fc0 sc0 ls0 ws0\">Utile </td><td class=\"t m0 x5ad h27 y3ed9 ff6 fs16 fc0 sc0 ls0 ws0\">Utile </td><td class=\"t m0 x5ae h27 y3eda ff6 fs16 fc0 sc0 ls0 ws0\">Utile </td><td class=\"t m0 x5af h27 y3edb ff6 fs16 fc0 sc0 ls0 ws0\">Utile </td><td class=\"t m0 x5b0 h27 y3edc ff6 fs16 fc0 sc0 ls0 ws0\">Altre </td><td class=\"t m0 x5b1 h27 y3edd ff6 fs16 fc0 sc0 ls0 ws0\">Redditivit\u00e0 </td></tr><tr><td></td><td class=\"t m0 x5b2 h27 y3ede ff6 fs16 fc0 sc0 ls0 ws0\">attivo<span class=\"_ _567\"> </span></td><td class=\"t m0 x5b3 h27 y3ede ff6 fs16 fc0 sc0 ls0 ws0\">isponibilit\u00e0 </td><td class=\"t m0 x5b4 h27 y3edf ff6 fs16 fc0 sc0 ls0 ws0\">Finanziarie<span class=\"_ _567\"> </span></td><td class=\"t m0 x5b5 h27 y3edf ff6 fs16 fc0 sc0 ls0 ws0\">materiali e </td><td class=\"t m0 x5b6 h27 y3ee0 ff6 fs16 fc0 sc0 ls0 ws0\">Finanziarie<span class=\"_ _567\"> </span></td><td class=\"t m0 x5b7 h27 y3ee0 ff6 fs16 fc0 sc0 ls0 ws0\">netto<span class=\"_ _567\"> </span></td><td class=\"t m0 x5b8 h27 y3ee0 ff6 fs16 fc0 sc0 ls0 ws0\">interesse<span class=\"_ _567\"> </span></td><td class=\"t m0 x5b9 h27 y3ee0 ff6 fs16 fc0 sc0 ls0 ws0\">INTERMEDIA<span class=\"_ _567\"> </span></td><td class=\"t m0 x5ba h27 y3ee1 ff6 fs16 fc0 sc0 ls0 ws0\">operativi<span class=\"_ _567\"> </span></td><td class=\"t m0 x5bb h27 y3ee1 ff6 fs16 fc0 sc0 ls0 ws0\">(perdita) </td><td class=\"t m0 x5bc h27 y3ee2 ff6 fs16 fc0 sc0 ls0 ws0\">(perdita) </td><td class=\"t m0 x5bd h27 y3ee3 ff6 fs16 fc0 sc0 ls0 ws0\">(perdita) </td><td class=\"t m0 x5be h27 y3ee4 ff6 fs16 fc0 sc0 ls0 ws0\">(perdita) </td><td class=\"t m0 x5bf h27 y3ee5 ff6 fs16 fc0 sc0 ls0 ws0\">componenti </td><td class=\"t m0 x5c0 h27 y3ee6 ff6 fs16 fc0 sc0 ls0 ws0\">complessiva </td></tr><tr><td></td><td></td><td class=\"t m0 x5c1 h27 y3ee7 ff6 fs16 fc0 sc0 ls0 ws0\">liquide<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x5c2 h27 y3ee8 ff6 fs16 fc0 sc0 ls0 ws0\">IMmateriali<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x5c3 h27 y3ee9 ff6 fs16 fc0 sc0 ls0 ws0\">ZIONE<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x5ac h27 y3eea ff6 fs16 fc0 sc0 ls0 ws0\">della </td><td class=\"t m0 x5ad h27 y3eeb ff6 fs16 fc0 sc0 ls0 ws0\">della </td><td class=\"t m0 x5c4 h27 y3eec ff6 fs16 fc0 sc0 ls0 ws0\">dei gruppi </td><td class=\"t m0 x5c5 h27 y3eed ff6 fs16 fc0 sc0 ls0 ws0\">d\u2019esercizio </td><td class=\"t m0 x5bf h27 y3eee ff6 fs16 fc0 sc0 ls0 ws0\">reddituali al </td><td class=\"t m0 x5c6 h27 y3eef ff6 fs16 fc0 sc0 ls0 ws0\">(3) = (1) + (2)<span class=\"_ _567\"> </span></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=\"t m0 x5c7 h27 y3ef0 ff6 fs16 fc0 sc0 ls0 ws0\">operativit\u00e0 </td><td class=\"t m0 x5c8 h27 y3ef1 ff6 fs16 fc0 sc0 ls0 ws0\">operativit\u00e0 </td><td class=\"t m0 x5c9 h27 y3ef2 ff6 fs16 fc0 sc0 ls0 ws0\">di attivit\u00e0 </td><td class=\"t m0 x5ca h27 y3ef3 ff6 fs16 fc0 sc0 ls0 ws0\">(1)<span class=\"_ _567\"> </span></td><td class=\"t m0 x5cb h27 y3ef4 ff6 fs16 fc0 sc0 ls0 ws0\">netto delle </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=\"t m0 x5cc h27 y3ef5 ff6 fs16 fc0 sc0 ls0 ws0\">corrente al </td><td class=\"t m0 x5cd h27 y3ef6 ff6 fs16 fc0 sc0 ls0 ws0\">corrente al </td><td class=\"t m0 x5ce h27 y3ef7 ff6 fs16 fc0 sc0 ls0 ws0\">in via di </td><td></td><td class=\"t m0 x5cf h27 y3ef8 ff6 fs16 fc0 sc0 ls0 ws0\">imposte (2)<span class=\"_ _567\"> </span></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=\"t m0 x5cc h27 y3ef9 ff6 fs16 fc0 sc0 ls0 ws0\">lordo delle </td><td class=\"t m0 x5d0 h27 y3efa ff6 fs16 fc0 sc0 ls0 ws0\">netto delle </td><td class=\"t m0 x5d1 h27 y3efb ff6 fs16 fc0 sc0 ls0 ws0\">dismissione </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=\"t m0 x5d2 h27 y3efc ff6 fs16 fc0 sc0 ls0 ws0\">imposte<span class=\"_ _567\"> </span></td><td class=\"t m0 x5d3 h27 y3efd ff6 fs16 fc0 sc0 ls0 ws0\">imposte<span class=\"_ _567\"> </span></td><td class=\"t m0 x5ce h27 y3efe ff6 fs16 fc0 sc0 ls0 ws0\">al netto </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 class=\"t m0 x5ae h27 y3eff ff6 fs16 fc0 sc0 ls0 ws0\">delle </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 class=\"t m0 x5d4 h27 y3f00 ff6 fs16 fc0 sc0 ls0 ws0\">imposte<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x5d5 y3f01 w1dd h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Desio OBG S.r<span class=\"_ _a\"></span>.l.<span class=\"_ _567\"> </span></div></td><td class=\"c n x5d6 y3f01 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">56<span class=\"_ _567\"> </span></div></td><td class=\"c n x5d7 y3f01 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">32<span class=\"_ _567\"> </span></div></td><td class=\"c n x5d8 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5d9 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5da y3f01 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5db y3f01 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10<span class=\"_ _567\"> </span></div></td><td class=\"c n x5dc y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5dd y3f01 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">112<span class=\"_ _567\"> </span></div></td><td class=\"c n x5de y3f01 w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(112)<span class=\"_ _567\"> </span></div></td><td class=\"c n x5df y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5e0 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5e1 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5e2 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5e3 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5e4 y3f01 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-641": {
   "value": "<div class=\"t m0 h42 ff6 fsa fc0 sc0 ls0 ws0 gs167\">Sezione 4 <span class=\"ff9\">-</span> <span class=\"ff9\">Eventi successivi alla data di riferimento del </span></div><div class=\"t m0 h11 ff9 fsa fc0 sc0 ls0 ws0 gs168\">bilancio<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws17d gs169\">Nel periodo compreso tra la data di riferimento del bilancio (31 dicembr<span class=\"_ _2\"></span>e 2025) e la data di </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws109 gs16a\">approvazione del pr<span class=\"_ _2\"></span>ogetto di bilancio da parte del Consiglio di Amministrazione (12 marzo </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws51 gs16b\">2026) non vi sono stati, come rappresentato nella Relazione sulla gestione (cui si fa rimando), </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs16c\">eventi <span class=\"_ _2\"></span>significativi che, <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>sensi del <span class=\"_ _2\"></span>principio <span class=\"_ _2\"></span>contabile IAS <span class=\"_ _2\"></span>10, <span class=\"_ _2\"></span>abbiano comportato <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>rettifica </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs16d\">dei <span class=\"_ _24\"> </span>saldi <span class=\"_ _1\"> </span>in <span class=\"_ _1\"> </span>bilancio, <span class=\"_ _24\"> </span>in <span class=\"_ _1\"> </span>quanto <span class=\"_ _1\"> </span>espressione <span class=\"_ _24\"></span>di <span class=\"_ _24\"> </span>situazioni <span class=\"_ _1\"> </span>sorte <span class=\"_ _1\"> </span>successivamente <span class=\"_ _24\"> </span>al<span class=\"_ _b\"></span>la <span class=\"_ _24\"> </span>data <span class=\"_ _1\"> </span>di </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws12b gs16e\">riferimento del bilancio, salvo nel caso del contributo straordinario volontario per cui si rimanda </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1f6 gs16f\">all\u2019informativa contenuta nella successiva \u201cSezione 5 \u2013 Altri aspetti, Altri aspetti rilevanti ai </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs170\">fini <span class=\"_ _9\"> </span>delle <span class=\"_ _1\"> </span>politiche <span class=\"_ _9\"> </span>contabili <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>Gruppo, <span class=\"_ _9\"> </span>T<span class=\"_ _3\"></span>rattamento <span class=\"_ _9\"> </span>contabile <span class=\"_ _1\"> </span>del <span class=\"_ _9\"> </span>contributo <span class=\"_ _9\"> </span>straor<span class=\"_ _2\"></span>dinario </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs171\">volontario ex Legge 199/2025\u201d.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-656": {
   "value": "4. Restrizioni significative<span class=\"_ _567\"> </span>Non si rilevano restrizioni (per esempio r<span class=\"_ _2\"></span>estrizioni legali, contrattuali e normative) alla capacit\u00e0<span class=\"_ _567\"> </span>della Capogruppo di accedere alle attivit\u00e0, o di utilizzarle, e di estinguere le passivit\u00e0 del<span class=\"_ _567\"> </span>Gruppo <span class=\"_ _2\"></span>quali, nello <span class=\"_ _a\"></span>specifico, limitazioni <span class=\"_ _a\"></span>alla capacit\u00e0 <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>Capogruppo <span class=\"_ _2\"></span>o delle <span class=\"_ _a\"></span>sue contr<span class=\"_ _2\"></span>ollate<span class=\"_ _567\"> </span>di trasferire disponibilit\u00e0 liquide o <span class=\"_ _b\"></span>limitazioni ai trasferimenti <span class=\"_ _b\"></span>di fondi sotto <span class=\"_ _b\"></span>forma di d<span class=\"_ _b\"></span>ividendi,<span class=\"_ _567\"> </span>prestiti o anticipazioni concessi ad (o da) altr<span class=\"_ _2\"></span>e societ\u00e0 del Gruppo.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-780": {
   "value": "Sezione 5<span class=\"ff9\"> - Altri aspetti </span>Aspetti di maggior rilievo per le valutazioni di bilancio<span class=\"_ _567\"> </span>In data 14 ottobre 2025 l\u2019ESMA ha pubblicato il Public Statement \u201cEur<span class=\"_ _2\"></span>opean common<span class=\"_ _567\"> </span>enforcement priorities for 2025 corporate r<span class=\"_ _2\"></span>eporting\u201d, in cui sono riportate le aspettative in<span class=\"_ _567\"> </span>merito <span class=\"_ _1\"> </span>alle <span class=\"_ _9\"> </span>aree <span class=\"_ _1\"> </span>tematiche <span class=\"_ _9\"> </span>maggiormente <span class=\"_ _1\"> </span>rilevanti <span class=\"_ _9\"> </span>ai <span class=\"_ _1\"> </span>fini <span class=\"_ _9\"> </span>dell\u2019informativa <span class=\"_ _1\"> </span>finanziaria <span class=\"_ _9\"> </span>e <span class=\"_ _1\"> </span>non<span class=\"_ _567\"> </span>finanziaria dell\u2019esercizio 2025.<span class=\"_ _567\"> </span>Le <span class=\"_ _8\"></span>considerazioni <span class=\"_ _1d\"></span>ivi <span class=\"_ _8\"></span>formulate <span class=\"_ _1d\"></span>non <span class=\"_ _1d\"></span>introducono <span class=\"_ _8\"></span>nuovi <span class=\"_ _8\"></span>obbl<span class=\"_ _b\"></span>ighi <span class=\"_ _8\"></span>informativi <span class=\"_ _1d\"></span>rispetto <span class=\"_ _1d\"></span>a <span class=\"_ _8\"></span>quanto<span class=\"_ _567\"> </span>indicato nei principi contabili IAS/IFRS, ma hanno l\u2019obiettivo di sottolineare le pr<span class=\"_ _2\"></span>escrizioni gi\u00e0<span class=\"_ _567\"> </span>in <span class=\"_ _b\"></span>vigore <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>ritenute <span class=\"_ _8\"></span>prioritarie nel <span class=\"_ _8\"></span>contesto <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>redazione <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>bilancio, <span class=\"_ _8\"></span>al <span class=\"_ _b\"></span>fine <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>omuovere <span class=\"_ _b\"></span>la<span class=\"_ _567\"> </span>trasparenza delle informazioni e la conformit\u00e0 delle stesse ai principi contabili internazionali.<span class=\"_ _567\"> </span>Di seguito si fornisce un\u2019illustrazione degli aspetti ritenuti di maggior rilievo dalla suddetta<span class=\"_ _567\"> </span>Autorit\u00e0 e le valutazioni condotte dal Gruppo per la predisposizione del pr<span class=\"_ _2\"></span>esente bilancio.<span class=\"_ _567\"> </span>Rischi geopolitici e incertezze<span class=\"_ _567\"> </span>Si evidenzia l\u2019aspettativa che le tematiche legate ai rischi geopolitici e incertezze siano altamente<span class=\"_ _567\"> </span>rilevanti, stante il loro esteso e multiforme impatto sulle performance aziendali, la situazione<span class=\"_ _567\"> </span>patrimoniale e finanziaria e l\u2019informativa di bilancio degli emittenti.<span class=\"_ _567\"> </span>Informativa di settore<span class=\"_ _567\"> </span>Si ricorda che l\u2019elemento fondante dell'IFRS 8 \u00e8 che gli emittenti forniscano informazioni che<span class=\"_ _567\"> </span>consentano <span class=\"_ _8\"></span>agli <span class=\"_ _8\"></span>utilizzatori <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>bilancio <span class=\"_ _8\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>valutare <span class=\"_ _8\"></span>natura <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>effetti <span class=\"_ _8\"></span>finanziari <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>di<span class=\"_ _567\"> </span>business intrapresi dagli emittenti e in merito agli ambienti economici in cui gli stessi operano. In<span class=\"_ _567\"> </span>tale contesto, ESMA richiama l'attenzione sulla coerenza delle segment information in r<span class=\"_ _2\"></span>elazione<span class=\"_ _567\"> </span>sulla gestione, nel reporting per i soggetti chiamati ad assumer<span class=\"_ _2\"></span>e le decisioni e nel bilancio.<span class=\"_ _567\"> </span>Considerazioni sulla materialit\u00e0 ai sensi degli ESRS<span class=\"_ _567\"> </span>Si richiama l\u2019importanza (a) delle considerazioni sulla doppia materialit\u00e0 nella determinazione<span class=\"_ _567\"> </span>delle tematiche da includere nella r<span class=\"_ _2\"></span>endicontazione, garantendo informazioni utili e rilevanti per<span class=\"_ _567\"> </span>gli stakeholder<span class=\"_ _3\"></span>, (b) della trasparenza circa il pr<span class=\"_ _2\"></span>ocesso seguito nella valutazione della materialit\u00e0,<span class=\"_ _567\"> </span>chiarendo i parametri utilizzati, (c) che le informazioni devono of<span class=\"_ _2\"></span>frire una visione completa<span class=\"_ _567\"> </span>degli IRO materiali, mostrando il loro collegamento con strategia e modello di business e (d)<span class=\"_ _567\"> </span>che <span class=\"_ _24\"></span>le <span class=\"_ _1d\"></span>informazioni <span class=\"_ _24\"> </span>non <span class=\"_ _24\"> </span>materiali <span class=\"_ _24\"> </span>devono <span class=\"_ _24\"> </span>essere <span class=\"_ _1d\"></span>chiaramente <span class=\"_ _24\"> </span>identificate <span class=\"_ _24\"> </span>e <span class=\"_ _24\"> </span>non <span class=\"_ _24\"> </span>oscurare <span class=\"_ _1d\"></span>le<span class=\"_ _567\"> </span>informazioni materiali.<span class=\"_ _567\"> </span>Ambito e struttura della dichiarazione di sostenibilit\u00e0<span class=\"_ _567\"> </span>Si richiama l\u2019importanza (a) che l\u2019informativa di sostenibilit\u00e0 debba riferirsi allo stesso perimetro<span class=\"_ _567\"> </span>di rendicontazione del bilancio consolidato, includendo anche gli IRO materiali lungo la catena<span class=\"_ _567\"> </span>del valore, <span class=\"_ _2\"></span>(b) che la struttura dell\u2019informativa <span class=\"_ _2\"></span>di sostenibilit\u00e0, seppur flessibile, sia articolata <span class=\"_ _2\"></span>in<span class=\"_ _567\"> </span>quattro <span class=\"_ _8\"></span>sezioni <span class=\"_ _8\"></span>Generale, <span class=\"_ _8\"></span>Ambientale, <span class=\"_ _1d\"></span>Sociale, <span class=\"_ _8\"></span>Governance, <span class=\"_ _1d\"></span>(c) <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>evidenziare <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>connessioni<span class=\"_ _567\"> </span>tra l\u2019informativa di sostenibilit\u00e0 e le altre sezioni della r<span class=\"_ _2\"></span>endicontazione aziendale, in particolare<span class=\"_ _567\"> </span>per gli effetti finanziari corr<span class=\"_ _2\"></span>enti.<span class=\"_ _567\"> </span>Connettivit\u00e0 e coerenza tra bilancio e r<span class=\"_ _2\"></span>endicontazione di sostenibilit\u00e0<span class=\"_ _567\"> </span>Si ribadisce l'importanza della coerenza e della connettivit\u00e0 tra l'informativa di bilancio sulle<span class=\"_ _567\"> </span>tematiche climatiche e richiama gli esempi illustrativi pubblicati dallo IASB il 24 luglio 2025.<span class=\"_ _567\"> </span>Considerazioni relative ai bilanci IFRS<span class=\"_ _567\"> </span>Si richiama <span class=\"_ _b\"></span>l'attenzione <span class=\"_ _b\"></span>sugli aggiornamenti <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>IFRS <span class=\"_ _b\"></span>9 e <span class=\"_ _b\"></span>IFRS <span class=\"_ _b\"></span>7, in <span class=\"_ _b\"></span>vigore dal <span class=\"_ _b\"></span>1\u00b0 <span class=\"_ _b\"></span>gennaio 2026,<span class=\"_ _567\"> </span>riguardanti <span class=\"_ _b\"></span>(a) <span class=\"_ _1d\"></span>i <span class=\"_ _8\"></span>contratti <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>fornitura <span class=\"_ _8\"></span>elettrica, <span class=\"_ _8\"></span>strutturati <span class=\"_ _8\"></span>quali <span class=\"_ _8\"></span>power <span class=\"_ _8\"></span>purchase <span class=\"_ _8\"></span>agreement, <span class=\"_ _8\"></span>e<span class=\"_ _567\"> </span>(b) <span class=\"_ _2\"></span>la valutazione <span class=\"_ _a\"></span>delle caratteristiche <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>flussi di <span class=\"_ _a\"></span>cassa contrattuali <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>attivit\u00e0 finanziarie, <span class=\"_ _a\"></span>inclusi<span class=\"_ _567\"> </span>quelli <span class=\"_ _2\"></span>con <span class=\"_ _a\"></span>caratteristiche <span class=\"_ _2\"></span>ESG-linked. <span class=\"_ _2\"></span>Gli <span class=\"_ _2\"></span>emittenti <span class=\"_ _2\"></span>dovrebber<span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>analizzarne <span class=\"_ _2\"></span>gli <span class=\"_ _2\"></span>impatti <span class=\"_ _a\"></span>potenziali<span class=\"_ _567\"> </span>e dare informativa nei pr<span class=\"_ _2\"></span>opri bilanci 2025 degli effetti significativi attesi.<span class=\"_ _567\"> </span>ESMA evidenzia l'urgenza per gli emittenti di iniziar<span class=\"_ _2\"></span>e a valutare gli impatti dell'IFRS 18 su<span class=\"_ _567\"> </span>bilancio, sistemi informativi e comunicazioni. Le aree di attenzione includono i principi di<span class=\"_ _567\"> </span>aggregazione <span class=\"_ _8\"></span>/ <span class=\"_ _24\"></span>disaggregazione, <span class=\"_ _8\"></span>le <span class=\"_ _24\"></span>management-defined <span class=\"_ _1d\"></span>performance <span class=\"_ _1d\"></span>measure <span class=\"_ _1d\"></span>(MPM) <span class=\"_ _1d\"></span>e <span class=\"_ _24\"></span>la<span class=\"_ _567\"> </span>presentazione del conto economico.<span class=\"_ _567\"> </span>Considerazioni sugli indicatori alternativi di performance (APM)<span class=\"_ _567\"> </span>Si <span class=\"_ _7d\"></span>ricorda <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>definizioni <span class=\"_ _3\"></span>e <span class=\"_ _7d\"></span>i <span class=\"_ _3\"></span>calcoli <span class=\"_ _3\"></span>degli <span class=\"_ _3\"></span>IAP <span class=\"_ _3\"></span>devono <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>coerenti <span class=\"_ _7d\"></span>nel <span class=\"_ _3\"></span>tempo <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>raccomanda<span class=\"_ _567\"> </span>cautela <span class=\"_ _24\"></span>ad <span class=\"_ _24\"> </span>effettuare <span class=\"_ _1d\"></span>aggiustamenti <span class=\"_ _24\"> </span>o <span class=\"_ _24\"> </span>introdurre <span class=\"_ _24\"></span>nuovi <span class=\"_ _24\"></span>IAP <span class=\"_ _24\"></span>esclusivamente <span class=\"_ _24\"> </span>per <span class=\"_ _24\"> </span>riflettere <span class=\"_ _24\"></span>gli<span class=\"_ _567\"> </span>impatti geopolitici (es. dazi). Gli emittenti devono assicurare che gli IAP forniscano un esame<span class=\"_ _567\"> </span>fedele di sviluppi, performance del business e della propria posizione.<span class=\"_ _567\"> </span>Aspetti climatici e ambientali e relativi impatti contabili<span class=\"_ _567\"> </span>Banco Desio definisce il <span class=\"_ _b\"></span>rischio di sostenibilit\u00e0 <span class=\"_ _b\"></span>come il rischio di <span class=\"_ _b\"></span>un effetto negativo significativo<span class=\"_ _567\"> </span>sulle <span class=\"_ _24\"></span>proprie <span class=\"_ _1d\"></span>prestazioni, <span class=\"_ _1d\"></span>inclusi <span class=\"_ _24\"></span>effetti <span class=\"_ _1d\"></span>finanziari <span class=\"_ _24\"> </span>e <span class=\"_ _24\"></span>reputazionali, <span class=\"_ _1d\"></span>dovuto <span class=\"_ _24\"> </span>a <span class=\"_ _24\"></span>eventi <span class=\"_ _24\"></span>o <span class=\"_ _1d\"></span>condizioni<span class=\"_ _567\"> </span>ambientali, <span class=\"_ _9\"> </span>sociali <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>di  governance <span class=\"_ _9\"> </span>(ESG) <span class=\"_ _9\"> </span>attuali <span class=\"_ _9\"> </span>o <span class=\"_ _9\"> </span>futuri. <span class=\"_ _9\"> </span>Il <span class=\"_ _9\"> </span>rischio <span class=\"_ _38\"> </span>di <span class=\"_ _9\"> </span>sostenibilit\u00e0 <span class=\"_ _9\"> </span>\u00e8 <span class=\"_ _9\"> </span>quind<span class=\"_ _b\"></span>i<span class=\"_ _567\"> </span>considerato un driver trasversale dei rischi esistenti (i convenzionali rischi di vigilanza prudenziale)<span class=\"_ _567\"> </span>come delineato nella tassonomia dei rischi del Gruppo, che pu\u00f2 ulteriormente <span class=\"_ _b\"></span>acutizzare i rischi<span class=\"_ _567\"> </span>che <span class=\"_ _b\"></span>Banco <span class=\"_ _b\"></span>Desio <span class=\"_ _b\"></span>sta <span class=\"_ _b\"></span>gi\u00e0 <span class=\"_ _b\"></span>affrontando. Banco <span class=\"_ _8\"></span>Desio pu\u00f2 <span class=\"_ _b\"></span>essere <span class=\"_ _b\"></span>esposto <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>rischio <span class=\"_ _8\"></span>di sostenibilit\u00e0<span class=\"_ _567\"> </span>attraverso le proprie operazioni e impegni strategici e dalle attivit\u00e0 delle sue varie contr<span class=\"_ _2\"></span>oparti a<span class=\"_ _567\"> </span>monte e a valle nella catena del valore.<span class=\"_ _567\"> </span>Il <span class=\"_ _1d\"></span>rischio <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>credito <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _24\"> </span>considerato <span class=\"_ _24\"></span>il <span class=\"_ _1d\"></span>tipo <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>rischio <span class=\"_ _24\"> </span>pi\u00f9 <span class=\"_ _1d\"></span>materialmente <span class=\"_ _24\"> </span>influenzato <span class=\"_ _24\"></span>dai <span class=\"_ _1d\"></span>driver <span class=\"_ _24\"></span>di<span class=\"_ _567\"> </span>sostenibilit\u00e0 a lungo termine, di cui il rischio climatico \u00e8 attualmente il pi\u00f9 urgente di tutti i driver<span class=\"_ _567\"> </span>correlati <span class=\"_ _2\"></span>all'ESG in <span class=\"_ _2\"></span>grado <span class=\"_ _2\"></span>di influenzar<span class=\"_ _2\"></span>e il <span class=\"_ _2\"></span>rischio di <span class=\"_ _2\"></span>credito <span class=\"_ _2\"></span>del Banco. <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>termini di <span class=\"_ _2\"></span>rischi derivanti<span class=\"_ _567\"> </span>dalle attivit\u00e0 <span class=\"_ _2\"></span>finanziarie, i <span class=\"_ _2\"></span>rischi correlati <span class=\"_ _2\"></span>al clima <span class=\"_ _2\"></span>sono stati considerati <span class=\"_ _2\"></span>i pi\u00f9 <span class=\"_ _2\"></span>rilevanti per <span class=\"_ _2\"></span>le attivit\u00e0<span class=\"_ _567\"> </span>di impiego del Banco. Il rischio climatico riguarda i rischi di transizione, che sono i rischi associati<span class=\"_ _567\"> </span>al <span class=\"_ _a\"></span>passaggio <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>un'economia <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>basse <span class=\"_ _a\"></span>emissioni <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>carbonio, <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>i <span class=\"_ _a\"></span>rischi <span class=\"_ _a\"></span>fisici <span class=\"_ _a\"></span>derivanti <span class=\"_ _a\"></span>dai <span class=\"_ _a\"></span>cambiamenti<span class=\"_ _567\"> </span>climatici previsti, inclusi sia i cambiamenti a lungo termine (cambiamenti cr<span class=\"_ _2\"></span>onici) sia i cambiamenti<span class=\"_ _567\"> </span>causati <span class=\"_ _3\"></span>da <span class=\"_ _7d\"></span>eventi <span class=\"_ _3\"></span>(cambiamenti <span class=\"_ _3\"></span>acuti) <span class=\"_ _3\"></span>nei <span class=\"_ _3\"></span>modelli <span class=\"_ _3\"></span>meteorologici. <span class=\"_ _3\"></span>Il <span class=\"_ _3\"></span>rischio <span class=\"_ _7d\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _7d\"></span>credito <span class=\"_ _3\"></span>sar\u00e0 <span class=\"_ _3\"></span>influenzato<span class=\"_ _567\"> </span>da <span class=\"_ _a\"></span>entrambi <span class=\"_ _2\"></span>questi <span class=\"_ _a\"></span>rischi <span class=\"_ _2\"></span>correlati <span class=\"_ _a\"></span>al <span class=\"_ _2\"></span>clima <span class=\"_ _a\"></span>nel <span class=\"_ _2\"></span>medio <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>lungo <span class=\"_ _2\"></span>termine <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>si <span class=\"_ _a\"></span>stanno <span class=\"_ _2\"></span>compiendo <span class=\"_ _a\"></span>sforzi<span class=\"_ _567\"> </span>per migliorare la visione a lungo termine del rischio climatico nei diversi settori mer<span class=\"_ _2\"></span>ceologici.<span class=\"_ _567\"> </span>Nel corso dell\u2019esercizio di riferimento Banco Desio ha perfezionato l'analisi dei canali di<span class=\"_ _567\"> </span>trasmissione dei rischi climatico-ambientali<span class=\"_ _567\"> </span>76 sui rischi <span class=\"_ _2\"></span>finanziari, nel rispetto <span class=\"_ _2\"></span>della tassonomia dei<span class=\"_ _567\"> </span>rischi <span class=\"_ _8\"></span>definita <span class=\"_ _1d\"></span>dalle <span class=\"_ _1d\"></span>Autorit\u00e0 <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>Vigilanza <span class=\"_ _8\"></span>Europea <span class=\"_ _1d\"></span>e <span class=\"_ _8\"></span>Nazionale, <span class=\"_ _1d\"></span>tenuto <span class=\"_ _1d\"></span>conto <span class=\"_ _1d\"></span>della <span class=\"_ _1d\"></span>complessit\u00e0<span class=\"_ _567\"> </span>operativa, dimensionale e organizzativa del Gruppo. A seguito dell'analisi dei canali di trasmissione<span class=\"_ _567\"> </span>il <span class=\"_ _2\"></span>Gruppo ha <span class=\"_ _a\"></span>condotto un'analisi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>materialit\u00e0 finanziaria <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>l'obiettivo di <span class=\"_ _a\"></span>identificare <span class=\"_ _2\"></span>i rischi <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>le<span class=\"_ _567\"> </span>opportunit\u00e0 che hanno o di cui si pu\u00f2 prevedere un'influenza rilevante sullo sviluppo del Banco,<span class=\"_ _567\"> </span>sulla <span class=\"_ _1d\"></span>sua <span class=\"_ _1d\"></span>situazione <span class=\"_ _1d\"></span>patrimoniale-finanziaria, <span class=\"_ _1d\"></span>risultato <span class=\"_ _1d\"></span>economico, <span class=\"_ _24\"></span>sui <span class=\"_ _1d\"></span>flussi <span class=\"_ _1d\"></span>finanziari, <span class=\"_ _1d\"></span>nel <span class=\"_ _1d\"></span>breve<span class=\"_ _567\"> </span>medio o lungo termine.<span class=\"_ _567\"> </span>A <span class=\"_ _b\"></span>fronte <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>evidenze <span class=\"_ _8\"></span>emerse, <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>Gruppo <span class=\"_ _8\"></span>ha <span class=\"_ _b\"></span>quindi <span class=\"_ _b\"></span>svolto <span class=\"_ _8\"></span>l\u2019analisi <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>accertamento <span class=\"_ _8\"></span>focalizzata<span class=\"_ _567\"> </span>sulla valutazione (delle opportunit\u00e0 e) dei rischi derivanti dai fattori climatico-ambientali<span class=\"_ _567\"> </span>(fisico <span class=\"_ _1\"> </span>e <span class=\"_ _24\"> </span>transizione), <span class=\"_ _1\"> </span>funzionale <span class=\"_ _1\"> </span>alla <span class=\"_ _1\"> </span>quantificazione <span class=\"_ _1\"> </span>del <span class=\"_ _1\"> </span>relativo <span class=\"_ _24\"> </span>impatto <span class=\"_ _1\"> </span>sugli <span class=\"_ _1\"> </span>attivi <span class=\"_ _1\"> </span>aziendali.<span class=\"_ _567\"> </span>L'identificazione,  il  monitoraggio <span class=\"_ _30\"> </span>e  l'accertamento  dei  rischi  climatico-ambientale  \u00e8 <span class=\"_ _30\"> </span>quindi<span class=\"_ _567\"> </span>integrato <span class=\"_ _7d\"></span>nel <span class=\"_ _7d\"></span>processo <span class=\"_ _4\"></span>di <span class=\"_ _7d\"></span>gestione <span class=\"_ _7d\"></span>complessiva <span class=\"_ _7d\"></span>dei <span class=\"_ _7d\"></span>rischi <span class=\"_ _7d\"></span>finanziari <span class=\"_ _7d\"></span>gi\u00e0 <span class=\"_ _7d\"></span>presidiati <span class=\"_ _4\"></span>dal <span class=\"_ _7d\"></span>Banco. <span class=\"_ _7d\"></span>Le <span class=\"_ _7d\"></span>analisi<span class=\"_ _567\"> </span>sopra menzionate sono condotte sugli attivi aziendali (es. crediti, immobili a garanzia, immobili<span class=\"_ _567\"> </span>di propriet\u00e0) utilizzando scor<span class=\"_ _2\"></span>e ESG forniti da info-provider esterni che tengono in considerazione<span class=\"_ _567\"> </span>diversi scenari <span class=\"_ _b\"></span>climatici. <span class=\"_ _b\"></span>Nel <span class=\"_ _b\"></span>dettaglio <span class=\"_ _b\"></span>gli score <span class=\"_ _b\"></span>si basano <span class=\"_ _b\"></span>sulle <span class=\"_ _b\"></span>coordinate geospaziali <span class=\"_ _b\"></span>specifiche<span class=\"_ _567\"> </span>delle <span class=\"_ _b\"></span>sedi <span class=\"_ _8\"></span>legali <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>oduttive <span class=\"_ _8\"></span>delle <span class=\"_ _b\"></span>imprese, <span class=\"_ _b\"></span>degli <span class=\"_ _8\"></span>immobili <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>garanzia <span class=\"_ _8\"></span>dei <span class=\"_ _b\"></span>finanziamenti <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>degli<span class=\"_ _567\"> </span>immobili di propriet\u00e0<span class=\"_ _567\"> </span>77 della Banca e tengono in considerazione il livello di sensibilit\u00e0 ai diversi<span class=\"_ _567\"> </span>fattori climatico-ambientali in base al settore di appartenenza delle contr<span class=\"_ _2\"></span>oparti.<span class=\"_ _567\"> </span>Il <span class=\"_ _b\"></span>Gruppo <span class=\"_ _8\"></span>continuer\u00e0 <span class=\"_ _8\"></span>ad <span class=\"_ _b\"></span>affinare <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>propria <span class=\"_ _b\"></span>metodologia <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>valutazione <span class=\"_ _8\"></span>man <span class=\"_ _b\"></span>mano <span class=\"_ _8\"></span>che <span class=\"_ _b\"></span>saranno<span class=\"_ _567\"> </span>disponibili <span class=\"_ _b\"></span>pi\u00f9 <span class=\"_ _b\"></span>dati <span class=\"_ _b\"></span>sui <span class=\"_ _b\"></span>rischi <span class=\"_ _b\"></span>climatici <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>supportare <span class=\"_ _b\"></span>l'identificazione <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>rischi <span class=\"_ _b\"></span>sia <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>transizione<span class=\"_ _567\"> </span>che fisici allo scopo di <span class=\"_ _2\"></span>determinare la significativit\u00e0 finanziaria, tuttavia, le <span class=\"_ _2\"></span>conclusioni non hanno<span class=\"_ _567\"> </span>portato ad aggiustamenti allo staging o alle perdite di cr<span class=\"_ _2\"></span>edito attese modellizzate, poich\u00e9 gli<span class=\"_ _567\"> </span>impatti si <span class=\"_ _a\"></span>manifestano in <span class=\"_ _2\"></span>un periodo <span class=\"_ _2\"></span>di tempo <span class=\"_ _2\"></span>pi\u00f9 <span class=\"_ _2\"></span>lungo rispetto <span class=\"_ _2\"></span>alle scadenze <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>finanziamenti.<span class=\"_ _567\"> </span>Sia i <span class=\"_ _b\"></span>rischi <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>transizione <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>quelli <span class=\"_ _b\"></span>fisici <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>gestiti <span class=\"_ _b\"></span>tramite <span class=\"_ _b\"></span>aggiustamenti <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>modello <span class=\"_ _b\"></span>(euro 4,1<span class=\"_ _567\"> </span>milioni) e post modello (euro 8,8 milioni) che copr<span class=\"_ _2\"></span>ono i rischi correlati alla componente climatico-<span class=\"_ _567\"> </span>ambientale nel suo complesso (euro 12,9 milioni).<span class=\"_ _567\"> </span>Per <span class=\"_ _9\"> </span>ulteriori <span class=\"_ _1\"> </span>informazioni <span class=\"_ _9\"> </span>si <span class=\"_ _1\"> </span>fa <span class=\"_ _9\"> </span>rimando <span class=\"_ _1\"> </span>a <span class=\"_ _9\"> </span>quanto <span class=\"_ _9\"> </span>illustrato <span class=\"_ _1\"> </span>nella <span class=\"_ _9\"> </span>nota <span class=\"_ _1\"> </span>\u201cInclusione <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>rischio<span class=\"_ _567\"> </span>climatico <span class=\"_ _a\"></span>ambientale <span class=\"_ _2\"></span>(fisico <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>transizione)\u201d <span class=\"_ _2\"></span>del <span class=\"_ _a\"></span>paragrafo <span class=\"_ _2\"></span>\u201c2.3 <span class=\"_ _a\"></span>Metodi <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>misurazione <span class=\"_ _2\"></span>delle <span class=\"_ _a\"></span>perdite<span class=\"_ _567\"> </span>attese\u201d contenuto nella Parte E \u2013 Informazioni sui rischi e sulle relative politiche di copertura della<span class=\"_ _567\"> </span>presente Nota Integrativa, in corrispondenza della sezione dedicata al rischio di cr<span class=\"_ _2\"></span>edito.<span class=\"_ _567\"> </span>Le  analisi  di <span class=\"_ _9\"> </span>accertamento  condotte  alla  data  di <span class=\"_ _38\"> </span>riferimento  hanno  quindi <span class=\"_ _9\"> </span>comportato  un<span class=\"_ _567\"> </span>aggiornamento del framework relativo alla determinazione delle per<span class=\"_ _2\"></span>dite attese sulle esposizioni<span class=\"_ _567\"> </span>creditizie iscritte nell\u2019attivo patrimoniale per includer<span class=\"_ _2\"></span>e il rischio climatico ambientale; non sono<span class=\"_ _567\"> </span>stati invece aggiornati, sempre ad esito delle suddette analisi di accertamento, altri framework<span class=\"_ _567\"> </span>valutativi (es. strumenti <span class=\"_ _2\"></span>finanziari, impairment test, ecc.).<span class=\"_ _567\"> </span>Impatti dei conflitti Russia-Ucraina e Medio Oriente<span class=\"_ _567\"> </span>Le <span class=\"_ _2\"></span>tensioni geopolitiche <span class=\"_ _a\"></span>in essere <span class=\"_ _a\"></span>alla data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>redazione <span class=\"_ _2\"></span>del pr<span class=\"_ _2\"></span>esente <span class=\"_ _2\"></span>bilancio, r<span class=\"_ _2\"></span>elative al <span class=\"_ _a\"></span>conflit<span class=\"_ _b\"></span>to<span class=\"_ _567\"> </span>Russia-Ucraina <span class=\"_ _a\"></span>ed <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>conflitto <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>Medio <span class=\"_ _a\"></span>Oriente, <span class=\"_ _a\"></span>aggiungono <span class=\"_ _a\"></span>nuove <span class=\"_ _a\"></span>sfide <span class=\"_ _2\"></span>e <span class=\"_ _3\"></span>incertezze <span class=\"_ _2\"></span>all\u2019ambiente<span class=\"_ _567\"> </span>macroeconomico, aumentandone il rischio di una limitata pr<span class=\"_ _2\"></span>edittivit\u00e0. In prospettiva, tali incertezze<span class=\"_ _567\"> </span>potrebber<span class=\"_ _2\"></span>o comportare una revisione di stima delle poste di bilancio, sulla base della disponibilit\u00e0<span class=\"_ _567\"> </span>di nuove informazioni, ad oggi tuttavia non prevedibili. In linea con le raccomandazioni formulate<span class=\"_ _567\"> </span>dalle <span class=\"_ _8\"></span>autorit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>vigilanza, <span class=\"_ _8\"></span>finalizzate <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>garantire <span class=\"_ _b\"></span>un <span class=\"_ _8\"></span>corretto <span class=\"_ _8\"></span>presidio <span class=\"_ _b\"></span>sulle <span class=\"_ _8\"></span>tematiche <span class=\"_ _8\"></span>valutative<span class=\"_ _567\"> </span>impattate <span class=\"_ _a\"></span>dai <span class=\"_ _a\"></span>conflitti <span class=\"_ _2\"></span>in <span class=\"_ _a\"></span>esame <span class=\"_ _a\"></span>ed <span class=\"_ _2\"></span>una <span class=\"_ _a\"></span>completa <span class=\"_ _2\"></span>e <span class=\"_ _a\"></span>trasparente <span class=\"_ _a\"></span>informativa <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>bilancio, <span class=\"_ _2\"></span>si <span class=\"_ _a\"></span>evidenzia<span class=\"_ _567\"> </span>che <span class=\"_ _24\"></span>le <span class=\"_ _1d\"></span>esposizioni <span class=\"_ _24\"> </span>del <span class=\"_ _24\"> </span>Gruppo <span class=\"_ _24\"> </span>direttamente <span class=\"_ _1d\"></span>o <span class=\"_ _24\"> </span>indirettamente <span class=\"_ _24\"></span>interessate <span class=\"_ _1d\"></span>dal <span class=\"_ _24\"></span>conflitto <span class=\"_ _24\"></span>Russia-<span class=\"_ _567\"> </span>Ucraina e dalla crisi Israelo-Palestinese risultano nulle.<span class=\"_ _567\"> </span>Misure di sostegno Covid-19 da parte del Gruppo rappr<span class=\"_ _2\"></span>esentate da finanziamenti con garanzia<span class=\"_ _567\"> </span>pubblica<span class=\"_ _567\"> </span>Si ricorda che durante il periodo della pandemia Covid-19 il Gruppo aveva concesso una serie<span class=\"_ _567\"> </span>di misure di sostegno, rappr<span class=\"_ _2\"></span>esentate da moratorie e da finanziamenti garantiti.<span class=\"_ _567\"> </span>Al riguardo si pr<span class=\"_ _2\"></span>ecisa che per le misure di sostegno rappresentate dalle moratorie non risulta<span class=\"_ _567\"> </span>attiva alcuna moratoria, essendo ormai decorso, dal 31 dicembre 2023, il periodo di sospensione<span class=\"_ _567\"> </span>dei pagamenti.<span class=\"_ _567\"> </span>Per <span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>finanziamenti <span class=\"_ _b\"></span>concessi <span class=\"_ _8\"></span>con <span class=\"_ _b\"></span>garanzia <span class=\"_ _8\"></span>pubblica <span class=\"_ _8\"></span>l\u2019esposizione <span class=\"_ _b\"></span>lorda <span class=\"_ _b\"></span>residua <span class=\"_ _b\"></span>al <span class=\"_ _8\"></span>31 <span class=\"_ _b\"></span>dicembre<span class=\"_ _567\"> </span>2025 ammonta a circa 0,5 milioni (1,1 milioni al 31 dicembr<span class=\"_ _2\"></span>e 2024), riferiti alla garanzia ricevuta<span class=\"_ _567\"> </span>da MCC/Fondo di Gestione Piccole Medie Imprese e SACE.<span class=\"_ _567\"> </span>In <span class=\"_ _8\"></span>termini <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>qualit\u00e0 <span class=\"_ _8\"></span>creditizia, <span class=\"_ _8\"></span>le <span class=\"_ _b\"></span>suddet<span class=\"_ _b\"></span>te <span class=\"_ _8\"></span>esposizioni <span class=\"_ _b\"></span>risultano <span class=\"_ _8\"></span>classificate <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>0,5 <span class=\"_ _8\"></span>milioni <span class=\"_ _8\"></span>tra<span class=\"_ _567\"> </span>le <span class=\"_ _1\"> </span>esposizioni <span class=\"_ _1\"> </span>non <span class=\"_ _24\"> </span>deteriorate <span class=\"_ _1\"> </span>(di <span class=\"_ _1\"> </span>cui <span class=\"_ _1\"> </span>0,1 <span class=\"_ _1\"> </span>milioni <span class=\"_ _1\"> </span>nello <span class=\"_ _1\"> </span>Stadio <span class=\"_ _1\"> </span>2) <span class=\"_ _1\"> </span>e <span class=\"_ _1\"> </span>per <span class=\"_ _1\"> </span>il <span class=\"_ _1\"> </span>residuo <span class=\"_ _24\"> </span>tra <span class=\"_ _1\"> </span>quelle<span class=\"_ _567\"> </span>deteriorate. Al netto dei fondi rettificativi, l\u2019esposizione netta di bilancio si riduce <span class=\"_ _b\"></span>a 0,5 milioni<span class=\"_ _567\"> </span>(1,0 milioni al 31 dicembre 2024).<span class=\"_ _567\"> </span>Per <span class=\"_ _3\"></span>maggiori <span class=\"_ _a\"></span>dettagl<span class=\"_ _b\"></span>i <span class=\"_ _3\"></span>si <span class=\"_ _a\"></span>rimanda <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>quanto <span class=\"_ _a\"></span>riportato <span class=\"_ _a\"></span>nella <span class=\"_ _a\"></span>specifica <span class=\"_ _a\"></span>sezione <span class=\"_ _a\"></span>della <span class=\"_ _a\"></span>Nota <span class=\"_ _a\"></span>Integrativa<span class=\"_ _567\"> </span>- Parte B del presente bilancio d\u2019eser<span class=\"_ _2\"></span>cizio.<span class=\"_ _567\"> </span>Altri aspetti rilevanti ai fini delle politiche contabili di Gruppo<span class=\"_ _567\"> </span>Operazioni TL<span class=\"_ _3\"></span>TRO III \u2013 \u201cT<span class=\"_ _a\"></span>argeted Longer T<span class=\"_ _3\"></span>erm Refinancing Operations\u201d<span class=\"_ _567\"> </span>Le <span class=\"_ _9\"> </span>operazioni <span class=\"_ _9\"> </span>TL<span class=\"_ _3\"></span>TRO <span class=\"_ _9\"> </span>III <span class=\"_ _9\"> </span>\u201cT<span class=\"_ _3\"></span>argeted <span class=\"_ _9\"> </span>Longer <span class=\"_ _9\"> </span>T<span class=\"_ _3\"></span>erm <span class=\"_ _9\"> </span>Refinancing <span class=\"_ _9\"> </span>Operations\u201d <span class=\"_ _9\"> </span>sono <span class=\"_ _9\"> </span>operazioni<span class=\"_ _567\"> </span>di <span class=\"_ _24\"></span>finanziamento <span class=\"_ _1d\"></span>condotte <span class=\"_ _24\"> </span>dalla <span class=\"_ _24\"> </span>Banca <span class=\"_ _24\"> </span>Centrale <span class=\"_ _24\"></span>Europea <span class=\"_ _1d\"></span>finalizzate <span class=\"_ _24\"> </span>a <span class=\"_ _24\"> </span>mantenere <span class=\"_ _1d\"></span>condizioni<span class=\"_ _567\"> </span>favorevoli del cr<span class=\"_ _2\"></span>edito bancario.<span class=\"_ _567\"> </span>Il trattamento contabile delle operazioni in esame non risulta riconducibile, in modo diretto,<span class=\"_ _567\"> </span>ad alcun <span class=\"_ _b\"></span>principio contabile <span class=\"_ _b\"></span>IAS/IFRS. <span class=\"_ _b\"></span>Conseguentemente, sulla <span class=\"_ _b\"></span>base di <span class=\"_ _b\"></span>quanto <span class=\"_ _b\"></span>previsto dallo<span class=\"_ _567\"> </span>IAS <span class=\"_ _8\"></span>8 <span class=\"_ _8\"></span>Principi <span class=\"_ _8\"></span>contabili, <span class=\"_ _8\"></span>cambiamenti <span class=\"_ _1d\"></span>nelle <span class=\"_ _8\"></span>stime <span class=\"_ _8\"></span>contabili <span class=\"_ _8\"></span>ed <span class=\"_ _1d\"></span>errori, <span class=\"_ _8\"></span>Banco <span class=\"_ _8\"></span>Desio <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>definito<span class=\"_ _567\"> </span>una politica contabile secondo cui ha ritenuto applicabili le disposizioni previste dal principio<span class=\"_ _567\"> </span>contabile IFRS 9 Strumenti finanziari.<span class=\"_ _567\"> </span>Banco Desio ha rimborsato nel corso del 2024 (alla data di naturale scadenza) le ultime tranches<span class=\"_ _567\"> </span>di TL<span class=\"_ _3\"></span>TRO III per cui al 31 dicembre 2025 non sono stati rilevati i relativi inter<span class=\"_ _2\"></span>essi passivi che<span class=\"_ _567\"> </span>invece al 31 dicembre 2024 ammontavano 26,1 milioni di eur<span class=\"_ _2\"></span>o.<span class=\"_ _567\"> </span>Contribuzione al Fondo di Risoluzione (SRM) e al Sistema di Garanzia dei Depositi (DGS)<span class=\"_ _567\"> </span>Nel corso dell\u2019esercizio 2015 sono entrate in vigor<span class=\"_ _2\"></span>e le Direttive europee che disciplinano i<span class=\"_ _567\"> </span>meccanismi di risoluzione delle banche appartenenti all\u2019Unione Europea ed il funzionamento<span class=\"_ _567\"> </span>dei sistemi di garanzia dei depositi. In particolare:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsd\">la Direttiva 2014/59/EU (Dir<span class=\"_ _2\"></span>ettiva Bank Recovery and Resolution Directive), recepita nella<span class=\"_ _567\"> </span></span>legislazione <span class=\"_ _1d\"></span>nazionale <span class=\"_ _24\"></span>con <span class=\"_ _1d\"></span>D. <span class=\"_ _24\"></span>Lgs. <span class=\"_ _1d\"></span>n. <span class=\"_ _24\"> </span>180 <span class=\"_ _24\"></span>del <span class=\"_ _1d\"></span>16 <span class=\"_ _24\"></span>novembre <span class=\"_ _8\"></span>2015, <span class=\"_ _24\"> </span>definisce <span class=\"_ _24\"></span>le <span class=\"_ _1d\"></span>regole <span class=\"_ _1d\"></span>di<span class=\"_ _567\"> </span>risoluzione e prevede l\u2019attivazione di meccanismi di risoluzione mediante la costituzione di<span class=\"_ _567\"> </span>Fondi per contribuzione \u201cex ante\u201d, il cui livello target da raggiunger<span class=\"_ _2\"></span>e entro il 31 dicembre<span class=\"_ _567\"> </span>2024 \u00e8 pari all\u20191% dell\u2019ammontare dei depositi pr<span class=\"_ _2\"></span>otetti di sistema;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws161\">la Direttiva 2014/49/EU (Dir<span class=\"_ _2\"></span>ettiva Deposit Guarantee Schemes), recepita nella legislazione<span class=\"_ _567\"> </span></span>nazionale con D. Lgs. n. 30 del 15 febbraio 2016, prevede che i fondi nazionali di tutela<span class=\"_ _567\"> </span>dei depositi (in Italia il Fondo Interbancario di T<span class=\"_ _3\"></span>utela dei Depositi - FITD) si dotino di fondi<span class=\"_ _567\"> </span>commisurati ai depositi garantiti, da costituire mediante un sistema di contribuzione ex<span class=\"_ _567\"> </span>ante fino a raggiungere, entr<span class=\"_ _2\"></span>o il 2024, il livello target pari allo 0,8% dei depositi garantiti.<span class=\"_ _567\"> </span>Pertanto, <span class=\"_ _a\"></span>a <span class=\"_ _2\"></span>seguito <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>quanto <span class=\"_ _2\"></span>sopra <span class=\"_ _a\"></span>esposto, <span class=\"_ _2\"></span>gli <span class=\"_ _2\"></span>oneri <span class=\"_ _2\"></span>relativi <span class=\"_ _a\"></span>ai <span class=\"_ _2\"></span>contributi <span class=\"_ _2\"></span>ordinari <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>straordinari<span class=\"_ _567\"> </span>versati sono contabilizzati a conto economico nella voce \u201c150 b) Altre spese amministrative\u201d,<span class=\"_ _567\"> </span>come da indicazioni contenute nella comunicazione di Banca d\u2019Italia del 19 gennaio 2016.<span class=\"_ _567\"> </span>Le contribuzioni ordinarie all\u2019SRM e al DGS si sono concluse rispettivamente nel 2023 e nel<span class=\"_ _567\"> </span>2024, salvo successive richieste di ulteriori fondi a titolo straordinario ovver<span class=\"_ _2\"></span>o per revisione della<span class=\"_ _567\"> </span>dotazione obiettivo.<span class=\"_ _567\"> </span>A dicembre 2025, il Fondo Interbancario di T<span class=\"_ _3\"></span>utela dei Depositi \u2013 FITD ha infatti richiesto un<span class=\"_ _567\"> </span>contributo nell'ambito dell'ordinario pr<span class=\"_ _2\"></span>ocesso di aggiustamento del livello obiettivo.<span class=\"_ _567\"> </span>Emissione bond subordinato Tier 2<span class=\"_ _567\"> </span>In data 3 luglio 2023, Banco di Desio e della Brianza S.p.A. ha sottoscritto, con la capogruppo<span class=\"_ _567\"> </span>finanziaria  Brianza <span class=\"_ _30\"> </span>Unione  di <span class=\"_ _30\"> </span>Luigi  Gavazzi  e <span class=\"_ _30\"> </span>Stefano  Lado  S.A.p.A., <span class=\"_ _30\"> </span>un  accordo  per <span class=\"_ _30\"> </span>la<span class=\"_ _567\"> </span>sottoscrizione <span class=\"_ _b\"></span>da <span class=\"_ _b\"></span>parte <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>quest\u2019ultima <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>un <span class=\"_ _8\"></span>Bond <span class=\"_ _b\"></span>Tier <span class=\"_ _b\"></span>2 <span class=\"_ _b\"></span>Subordinato <span class=\"_ _b\"></span>10Y <span class=\"_ _8\"></span>non <span class=\"_ _b\"></span>call <span class=\"_ _b\"></span>5Y <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>un<span class=\"_ _567\"> </span>importo pari a 60 milioni di euro.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019emissione del Bond Tier 2 Subordinato da parte di Banco Desio \u00e8 stato contestuale all\u2019emissione,<span class=\"_ _567\"> </span>da parte di Brianza Unione, di un prestito obbligazionario nella forma di private placement con<span class=\"_ _567\"> </span>le medesime caratteristiche, interamente sottoscritto da investitori professionali.<span class=\"_ _567\"> </span>Entrambi i Bond Tier 2 Subordinati sono stati destinati alla negoziazione sul Segmento ExtraMOT<span class=\"_ _567\"> </span>PRO del Mercato ExtraMOT gestito da Borsa Italiana S.p.A. Le due emissioni di Bond Tier 2<span class=\"_ _567\"> </span>Subordinati <span class=\"_ _24\"></span>si <span class=\"_ _1\"> </span>collocano <span class=\"_ _24\"> </span>nel <span class=\"_ _1\"> </span>pi\u00f9 <span class=\"_ _1\"> </span>ampio <span class=\"_ _1\"> </span>contesto <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>un\u2019operazione <span class=\"_ _1\"> </span>finalizzata <span class=\"_ _1\"> </span>a <span class=\"_ _24\"> </span>determinare<span class=\"_ _567\"> </span>l\u2019apposizione di una passivit\u00e0 Tier 2 nel quadro della disciplina prudenziale applicabile <span class=\"_ _2\"></span>ai sensi<span class=\"_ _567\"> </span>del Regolamento n. 575 del 2013 (CRR).<span class=\"_ _567\"> </span>Per ulteriori informazioni, si rinvia al documento informativo del 3 luglio 2023, redatto da Banco<span class=\"_ _567\"> </span>Desio ai sensi e per gli effetti dell\u2019art. 5 del Regolamento OPC che \u00e8 stato messo a disposizione<span class=\"_ _567\"> </span>del pubblico, nei termini di legge.<span class=\"_ _567\"> </span>Al 31 dicembre 2025 Banco Desio ha in esser<span class=\"_ _2\"></span>e strumenti Tier 2, emessi nel 2023, per un valore<span class=\"_ _567\"> </span>nominale di 60,0 milioni di euro; il valor<span class=\"_ _2\"></span>e di bilancio delle suddette emissioni, esposto nella voce<span class=\"_ _567\"> </span>\u201c10. Passivit\u00e0 <span class=\"_ _b\"></span>finanziarie valutate <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>costo ammortizzato\u201d <span class=\"_ _b\"></span>ammonta <span class=\"_ _b\"></span>a 62,7 <span class=\"_ _b\"></span>milioni <span class=\"_ _b\"></span>di euro, pari<span class=\"_ _567\"> </span>al corrispettivo incassato, dedotti i costi di transazione direttamente attribuibili (67,4 milioni di<span class=\"_ _567\"> </span>euro) e sommate le cedole in corso di maturazione (2,8 milioni di eur<span class=\"_ _2\"></span>o).<span class=\"_ _567\"> </span>La variazione rispetto al dato del 31 dicembre 2024 (62,6 milioni), positiva per 0,1 milioni \u00e8<span class=\"_ _567\"> </span>relativa ai minori costi di transazione dir<span class=\"_ _2\"></span>ettamente attribuibili oggetto di ammortamento. Nel<span class=\"_ _567\"> </span>periodo di riferimento, come nel periodo di confronto, non sono stati ef<span class=\"_ _2\"></span>fettuati riacquisti.<span class=\"_ _567\"> </span>V<span class=\"_ _2\"></span>endite relative al business model \u201cHeld to Collect\u201d<span class=\"_ _567\"> </span>Nel corso dell\u2019esercizio, sono intervenute operazioni di cessione riferite ad esposizioni non<span class=\"_ _567\"> </span>deteriorate <span class=\"_ _3\"></span>classificate <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>portafoglio <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>\u201cAttivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _3\"></span>valutate <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>costo <span class=\"_ _a\"></span>ammortizzato\u201d.<span class=\"_ _567\"> </span>In particolare, si segnala che nell\u2019anno sono stati conseguiti utili derivanti dalla cessione di titoli<span class=\"_ _567\"> </span>obbligazionari iscritti nel portafoglio HTC per <span class=\"_ _2\"></span>Euro 7,8 milioni di Eur<span class=\"_ _2\"></span>o (rilevati nella voce \u201c100.<span class=\"_ _567\"> </span>Utile <span class=\"_ _a\"></span>(perdite) <span class=\"_ _a\"></span>da <span class=\"_ _2\"></span>cessione <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>riacquisto <span class=\"_ _2\"></span>di: <span class=\"_ _a\"></span>a) <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _a\"></span>finanziarie <span class=\"_ _2\"></span>valutate <span class=\"_ _a\"></span>al <span class=\"_ _2\"></span>costo <span class=\"_ _a\"></span>ammortizzato\u201d).<span class=\"_ _567\"> </span>Le operazioni di cessione per nominali 312 milioni di euro sono avvenute nel rispetto delle<span class=\"_ _567\"> </span>soglie di <span class=\"_ _b\"></span>turnover <span class=\"_ _b\"></span>previste per <span class=\"_ _b\"></span>il portafoglio <span class=\"_ _b\"></span>HTC <span class=\"_ _b\"></span>(turnover <span class=\"_ _b\"></span>al 31 <span class=\"_ _b\"></span>dicembre 2025 <span class=\"_ _b\"></span>pari <span class=\"_ _b\"></span>al 8,68%<span class=\"_ _567\"> </span>rispetto al 10% di valore soglia).<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>rattandosi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>esposizioni <span class=\"_ _2\"></span>classificate <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>\u201cAttivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _2\"></span>valutate <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>costo <span class=\"_ _2\"></span>ammortizzato\u201d,<span class=\"_ _567\"> </span>ossia <span class=\"_ _3\"></span>nel <span class=\"_ _a\"></span>portafoglio <span class=\"_ _3\"></span>detenuto <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>l\u2019obiettivo <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>incassare <span class=\"_ _3\"></span>i <span class=\"_ _a\"></span>flussi <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>cassa <span class=\"_ _a\"></span>contrattuali <span class=\"_ _3\"></span>(cosiddetto<span class=\"_ _567\"> </span>Business <span class=\"_ _b\"></span>Model <span class=\"_ _8\"></span>\u201cHeld <span class=\"_ _b\"></span>to <span class=\"_ _8\"></span>Collect\u201d <span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>\u201cHTC\u201d), <span class=\"_ _8\"></span>il <span class=\"_ _b\"></span>principio <span class=\"_ _8\"></span>contabile <span class=\"_ _b\"></span>IFRS <span class=\"_ _8\"></span>9 <span class=\"_ _b\"></span>prevede <span class=\"_ _b\"></span>che <span class=\"_ _8\"></span>la <span class=\"_ _b\"></span>loro<span class=\"_ _567\"> </span>cessione <span class=\"_ _3\"></span>avvenga <span class=\"_ _a\"></span>nel <span class=\"_ _a\"></span>rispetto <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>determinate <span class=\"_ _a\"></span>soglie <span class=\"_ _a\"></span>di <span class=\"_ _3\"></span>significativit\u00e0 <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>frequenza, <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>prossimit\u00e0<span class=\"_ _567\"> </span>della scadenza, in presenza di un incr<span class=\"_ _2\"></span>emento del rischio di credito o al ricorrer<span class=\"_ _2\"></span>e di circostanze<span class=\"_ _567\"> </span>eccezionali di stress di liquidit\u00e0.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>enuto <span class=\"_ _a\"></span>conto <span class=\"_ _a\"></span>dell\u2019aggiornamento <span class=\"_ _a\"></span>sopra <span class=\"_ _a\"></span>richiamato, <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>gestione <span class=\"_ _a\"></span>dei <span class=\"_ _a\"></span>titoli <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>debito <span class=\"_ _a\"></span>classificati <span class=\"_ _a\"></span>nei<span class=\"_ _567\"> </span>portafogli \u201cHTC\u201d e \u201cHeld T<span class=\"_ _7d\"></span>o Collect and Sell\u201d (o \u201cHTCS\u201d) <span class=\"_ _2\"></span>prosegue in continuit\u00e0 con le scelte<span class=\"_ _567\"> </span>operate <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>precedenza; nel <span class=\"_ _b\"></span>corso <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>periodo <span class=\"_ _8\"></span>di riferimento <span class=\"_ _b\"></span>non <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _b\"></span>pertanto <span class=\"_ _8\"></span>verificato alcun<span class=\"_ _567\"> </span>cambiamento di business model che abbia comportato una riclassifica di portafoglio.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>rattamento contabile del contributo straordinario volontario ex Legge 199/2025<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019art. <span class=\"_ _1\"> </span>26 <span class=\"_ _24\"> </span>del <span class=\"_ _1\"> </span>D.L. <span class=\"_ _1\"> </span>10 <span class=\"_ _24\"> </span>agosto <span class=\"_ _1\"> </span>2023, <span class=\"_ _1\"> </span>n. <span class=\"_ _24\"> </span>104 <span class=\"_ _1\"> </span>- <span class=\"_ _1\"> </span>convertito <span class=\"_ _24\"> </span>con <span class=\"_ _1\"> </span>modificazioni <span class=\"_ _1\"> </span>dalla <span class=\"_ _24\"> </span>Legge <span class=\"_ _1\"> </span>del <span class=\"_ _1\"> </span>9<span class=\"_ _567\"> </span>ottobre 2023, n. 136 \u2013 ha intr<span class=\"_ _2\"></span>odotto nell\u2019ordinamento tributario nazionale, per l\u2019anno 2023,<span class=\"_ _567\"> </span>un\u2019imposta straordinaria a carico delle banche, commisurato all\u2019incr<span class=\"_ _2\"></span>emento del margine<span class=\"_ _567\"> </span>di interesse intervenuto tra il 2021 ed il 2023, con un limite massimo calcolato in funzione<span class=\"_ _567\"> </span>dell'esposizione al rischio su base individuale (\u201cRW<span class=\"_ _2\"></span>A \u2013 Risk W<span class=\"_ _2\"></span>eighted Asset\u201d) riferito alla data<span class=\"_ _567\"> </span>di chiusura dell\u2019esercizio 2022.<span class=\"_ _567\"> </span>In sede di conversione del citato decreto \u00e8 stato intr<span class=\"_ _2\"></span>odotto il comma 5-bis che ha consentito<span class=\"_ _567\"> </span>alle banche, in luogo del versamento dell\u2019imposta entro il 30 giugno 2024, di destinar<span class=\"_ _2\"></span>e, in sede<span class=\"_ _567\"> </span>di approvazione del bilancio 2023, un importo non inferior<span class=\"_ _2\"></span>e a due volte e mezza l\u2019imposta a una<span class=\"_ _567\"> </span>riserva non distribuibile a tal fine individuata.<span class=\"_ _567\"> </span>Qualora la riserva <span class=\"_ _2\"></span>cos\u00ec costituita dovesse essere <span class=\"_ _2\"></span>successivamente utilizzata per la distribuzione<span class=\"_ _567\"> </span>di utili, l\u2019imposta dovuta dovr\u00e0 essere pagata integralmente, maggiorata degli inter<span class=\"_ _2\"></span>essi maturati<span class=\"_ _567\"> </span>sulla <span class=\"_ _24\"> </span>base <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>quanto <span class=\"_ _24\"> </span>previsto <span class=\"_ _24\"> </span>dalla <span class=\"_ _1\"> </span>legge. <span class=\"_ _24\"> </span>T<span class=\"_ _3\"></span>ale <span class=\"_ _24\"> </span>riserva <span class=\"_ _1\"> </span>potr\u00e0 <span class=\"_ _24\"> </span>essere <span class=\"_ _24\"> </span>utilizzata <span class=\"_ _24\"> </span>per <span class=\"_ _1\"> </span>coprire <span class=\"_ _24\"></span>le<span class=\"_ _567\"> </span>perdite ed \u00e8 computabile tra gli elementi del capitale primario di classe 1 (CET1), in linea con<span class=\"_ _567\"> </span>quanto previsto dal Regolamento UE n. 575/2013.<span class=\"_ _567\"> </span>Con riferimento all\u2019imposta straordinaria in esame, pari a 18,6 milioni, si ricor<span class=\"_ _2\"></span>da che l\u2019Assemblea<span class=\"_ _567\"> </span>annuale degli azionisti di Banco Desio del 18 aprile 2024 ha approvato la pr<span class=\"_ _2\"></span>oposta di destinare<span class=\"_ _567\"> </span>una <span class=\"_ _b\"></span>quota <span class=\"_ _8\"></span>parte <span class=\"_ _b\"></span>dell\u2019utile <span class=\"_ _b\"></span>dell\u2019esercizio <span class=\"_ _b\"></span>2023 <span class=\"_ _8\"></span>alla <span class=\"_ _b\"></span>costituzione <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>una <span class=\"_ _b\"></span>specifica <span class=\"_ _b\"></span>riserva <span class=\"_ _8\"></span>(Riserva<span class=\"_ _567\"> </span>2023), <span class=\"_ _1d\"></span>pari <span class=\"_ _1d\"></span>a <span class=\"_ _1d\"></span>due <span class=\"_ _1d\"></span>volte <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>mezza <span class=\"_ _24\"></span>l\u2019ammontare <span class=\"_ _8\"></span>dell\u2019imposta <span class=\"_ _1d\"></span>straordinaria <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>quindi <span class=\"_ _1d\"></span>pari <span class=\"_ _1d\"></span>a <span class=\"_ _1d\"></span>46,7<span class=\"_ _567\"> </span>milioni. Al 31 dicembre 2025 la suddetta riserva \u00e8 ancora integra non essendosi nel frattempo<span class=\"_ _567\"> </span>verificato alcun \u201cevento vincolante\u201d a fr<span class=\"_ _2\"></span>onte di cui rilevare, ai sensi <span class=\"_ _2\"></span>dell\u2019IFRIC 21, una passivit\u00e0<span class=\"_ _567\"> </span>ed il relativo oner<span class=\"_ _2\"></span>e, per un importo pari all\u2019imposta da pagare.<span class=\"_ _567\"> </span>I commi 68-73 dell\u2019art. 1 della Legge 30 dicembre 2025, <span class=\"_ _2\"></span>n. 199, entrata in vigore il 1\u00b0 gennaio<span class=\"_ _567\"> </span>2026, <span class=\"_ _a\"></span>hanno <span class=\"_ _a\"></span>poi <span class=\"_ _3\"></span>mod<span class=\"_ _b\"></span>ificato <span class=\"_ _3\"></span>la <span class=\"_ _a\"></span>suddetta <span class=\"_ _a\"></span>d<span class=\"_ _b\"></span>isciplina <span class=\"_ _a\"></span>dell\u2019imposta <span class=\"_ _a\"></span>straordinaria. <span class=\"_ _3\"></span>In <span class=\"_ _a\"></span>particolare, <span class=\"_ _3\"></span>sono<span class=\"_ _567\"> </span>stati introdotti:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsab\">una presunzione legale di prioritaria distribuzione della riserva costituita in alternativa al<span class=\"_ _567\"> </span></span>pagamento <span class=\"_ _1d\"></span>dell\u2019imposta <span class=\"_ _1d\"></span>straordinaria <span class=\"_ _1d\"></span>(\u201cRiserva <span class=\"_ _1d\"></span>2023\u201d), <span class=\"_ _1d\"></span>che <span class=\"_ _1d\"></span>opera <span class=\"_ _1d\"></span>ai <span class=\"_ _24\"></span>fini <span class=\"_ _1d\"></span>fiscali <span class=\"_ _1d\"></span>a <span class=\"_ _1d\"></span>partire<span class=\"_ _567\"> </span>dagli <span class=\"_ _2\"></span>esercizi <span class=\"_ _a\"></span>con <span class=\"_ _2\"></span>inizio <span class=\"_ _2\"></span>successivo <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>1\u00b0 <span class=\"_ _2\"></span>gennaio <span class=\"_ _2\"></span>2028 <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>caso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>distribuzione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>utili <span class=\"_ _2\"></span>(inclusi<span class=\"_ _567\"> </span>gli acconti sui dividendi) o riserve;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">un <span class=\"_ _2\"></span>contributo straor<span class=\"_ _2\"></span>dinario volontario <span class=\"_ _a\"></span>sulla suddetta <span class=\"_ _2\"></span>riserva, fino <span class=\"_ _a\"></span>all\u2019esercizio <span class=\"_ _2\"></span>in corso <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31<span class=\"_ _567\"> </span></span>dicembre <span class=\"_ _2\"></span>2028, mediante <span class=\"_ _a\"></span>pagamento del <span class=\"_ _2\"></span>contributo stesso <span class=\"_ _2\"></span>con aliquota <span class=\"_ _2\"></span>(a) <span class=\"_ _2\"></span>del 27,5% <span class=\"_ _2\"></span>per<span class=\"_ _567\"> </span>le riserve esistenti al termine dell\u2019esercizio 2025, oppur<span class=\"_ _2\"></span>e (b) del 33% per le riserve esistenti<span class=\"_ _567\"> </span>al termine dell\u2019esercizio successivo.<span class=\"_ _567\"> </span>A <span class=\"_ _3\"></span>partire <span class=\"_ _3\"></span>dall\u2019esercizio <span class=\"_ _3\"></span>avente <span class=\"_ _3\"></span>inizio <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>1\u00b0 <span class=\"_ _3\"></span>gennaio <span class=\"_ _a\"></span>2029, <span class=\"_ _3\"></span>la <span class=\"_ _a\"></span>distribuzione <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>utili <span class=\"_ _3\"></span>o <span class=\"_ _a\"></span>riserve <span class=\"_ _3\"></span>in <span class=\"_ _a\"></span>assenza<span class=\"_ _567\"> </span>del pagamento del contributo straor<span class=\"_ _2\"></span>dinario comporterebbe quindi <span class=\"_ _2\"></span>l\u2019applicazione dell\u2019imposta<span class=\"_ _567\"> </span>straordinaria <span class=\"_ _2\"></span>con aliquota <span class=\"_ _2\"></span>del 40% <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>\u201cRiserva 2023\u201d, <span class=\"_ _2\"></span>in conseguenza <span class=\"_ _2\"></span>dell\u2019applicazione della<span class=\"_ _567\"> </span>suddetta presunzione legale.<span class=\"_ _567\"> </span>In considerazione dei pi\u00f9 recenti piani pr<span class=\"_ _2\"></span>evisionali e del fatto che Banco Desio ragionevolmente<span class=\"_ _567\"> </span>continuer\u00e0 ad adottare una coer<span class=\"_ _2\"></span>ente politica di distribuzione di utili in misura tale da<span class=\"_ _567\"> </span>determinare l\u2019assoggettamento all\u2019imposta del 40% sulla \u201cRiserva 2023\u201d, in data 10 febbraio<span class=\"_ _567\"> </span>2026 il Consiglio di Amministrazione di Banco Desio ha deciso di esercitar<span class=\"_ _2\"></span>e l\u2019opzione per il<span class=\"_ _567\"> </span>versamento <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>contributo <span class=\"_ _b\"></span>straordinario <span class=\"_ _b\"></span>applicando <span class=\"_ _8\"></span>l\u2019aliquota <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>27,5% <span class=\"_ _b\"></span>sulla <span class=\"_ _8\"></span>\u201cRiserva <span class=\"_ _b\"></span>2023\u201d<span class=\"_ _567\"> </span>esistente al 31 dicembre 2025.<span class=\"_ _567\"> </span>La scelta di proceder<span class=\"_ _2\"></span>e al pagamento del contributo straordinario ha comportato la necessit\u00e0<span class=\"_ _567\"> </span>di <span class=\"_ _2\"></span>identificare, <span class=\"_ _2\"></span>seguendo le <span class=\"_ _2\"></span>indicazioni pr<span class=\"_ _2\"></span>eviste dal <span class=\"_ _a\"></span>paragrafo 10 <span class=\"_ _2\"></span>dello IAS <span class=\"_ _2\"></span>8 <span class=\"_ _2\"></span>- Principi <span class=\"_ _2\"></span>contabili,<span class=\"_ _567\"> </span>cambiamenti nel<span class=\"_ _b\"></span>le stime <span class=\"_ _b\"></span>ed <span class=\"_ _b\"></span>errori, una <span class=\"_ _b\"></span>specifica <span class=\"_ _b\"></span>accounting <span class=\"_ _b\"></span>policy <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>quanto <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>fattispecie <span class=\"_ _b\"></span>del<span class=\"_ _567\"> </span>contributo straordinario volontario78 non rientra nell\u2019ambito di applicazione n\u00e9 dell\u2019IFRIC 21 -<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>ributi (in <span class=\"_ _a\"></span>quanto <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>vi <span class=\"_ _2\"></span>\u00e8 un\u2019imposizione <span class=\"_ _a\"></span>a <span class=\"_ _2\"></span>pagare <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>parte <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>un\u2019amministrazione <span class=\"_ _2\"></span>pubblica) <span class=\"_ _2\"></span>n\u00e9<span class=\"_ _567\"> </span>dello IAS 12 - Imposte sul reddito (in quanto non si tratta di un\u2019imposta sul r<span class=\"_ _2\"></span>eddito).<span class=\"_ _567\"> </span>Nell\u2019applicazione <span class=\"_ _a\"></span>di <span class=\"_ _3\"></span>quanto <span class=\"_ _a\"></span>previsto <span class=\"_ _a\"></span>dal <span class=\"_ _3\"></span>suddet<span class=\"_ _b\"></span>to <span class=\"_ _3\"></span>paragrafo <span class=\"_ _a\"></span>10 <span class=\"_ _a\"></span>dello <span class=\"_ _a\"></span>IAS <span class=\"_ _a\"></span>8, <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>successivo <span class=\"_ _a\"></span>paragrafo<span class=\"_ _567\"> </span>11 dispone che occorre far<span class=\"_ _2\"></span>e riferimento ad alcune fonti, tra cui, innanzitutto, le disposizioni degli<span class=\"_ _567\"> </span>IAS/IFRS <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>trattano <span class=\"_ _8\"></span>fattispecie <span class=\"_ _1d\"></span>similari. <span class=\"_ _8\"></span>Al <span class=\"_ _8\"></span>fine <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>sviluppare <span class=\"_ _8\"></span>l\u2019accounting <span class=\"_ _8\"></span>policy <span class=\"_ _8\"></span>pi\u00f9 <span class=\"_ _8\"></span>idonea <span class=\"_ _1d\"></span>a<span class=\"_ _567\"> </span>fornire un\u2019informativa rilevante e attendibile, sono state considerate per analogia le pr<span class=\"_ _2\"></span>evisioni<span class=\"_ _567\"> </span>del <span class=\"_ _8\"></span>paragrafo <span class=\"_ _1d\"></span>61A <span class=\"_ _1d\"></span>dello <span class=\"_ _1d\"></span>IAS <span class=\"_ _1d\"></span>12 <span class=\"_ _1d\"></span>che <span class=\"_ _1d\"></span>richiede <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>rilevare <span class=\"_ _1d\"></span>la <span class=\"_ _8\"></span>fiscalit\u00e0 <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>coerenza <span class=\"_ _8\"></span>con <span class=\"_ _1d\"></span>la <span class=\"_ _1d\"></span>posta <span class=\"_ _1d\"></span>di<span class=\"_ _567\"> </span>riferimento su cui <span class=\"_ _2\"></span>\u00e8 computata l\u2019imposta e che, <span class=\"_ _2\"></span>nel caso specifico, \u00e8 il <span class=\"_ _2\"></span>patrimonio netto.<span class=\"_ _567\"> </span>Nel bilancio al 31 dicembre 2025 il contributo straor<span class=\"_ _2\"></span>dinario volontario \u00e8 stato pertanto imputato direttamente a decurtazione del patrimonio netto, con l\u2019iscrizione di una nuova riserva negativa, e con la contestuale rilevazione del correlato debito nelle altr<span class=\"_ _2\"></span>e passivit\u00e0. Poich\u00e9 alla medesima data di riferimento del 31 dicembre 2025 la Riserva 2023 ammonta a 46,7 milioni, l\u2019ammontar<span class=\"_ _2\"></span>e del contributo straordinario, da versar<span class=\"_ _2\"></span>e entro il 30 giugno 2026, \u00e8 stato determinato in 12,8 milioni.<span class=\"_ _567\"> </span>Opzione per il consolidato fiscale nazionale<span class=\"_ _567\"> </span>Le societ\u00e0 del Gruppo Banco Desio (ad eccezione di Desio OBG S.r<span class=\"_ _3\"></span>.l., stante la sua natura di <span class=\"_ _24\"></span>SPV) <span class=\"_ _1d\"></span>hanno <span class=\"_ _24\"> </span>adottato <span class=\"_ _24\"> </span>il <span class=\"_ _24\"> </span>cosiddetto <span class=\"_ _24\"></span>\u201cconsolidato <span class=\"_ _24\"></span>fiscale <span class=\"_ _24\"></span>nazionale\u201d, <span class=\"_ _1d\"></span>disciplinato <span class=\"_ _24\"> </span>dagli <span class=\"_ _24\"> </span>artt. 117-129 <span class=\"_ _1d\"></span>del <span class=\"_ _1d\"></span>TUIR, <span class=\"_ _1d\"></span>introdotto <span class=\"_ _1d\"></span>nella <span class=\"_ _1d\"></span>legislazione <span class=\"_ _1d\"></span>fiscale <span class=\"_ _1d\"></span>dal <span class=\"_ _24\"></span>D.Lgs. <span class=\"_ _1d\"></span>n. <span class=\"_ _1d\"></span>344/2003. <span class=\"_ _1d\"></span>Esso <span class=\"_ _1d\"></span>consiste in <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>regime <span class=\"_ _8\"></span>opzionale, <span class=\"_ _1d\"></span>in <span class=\"_ _8\"></span>virt\u00f9 <span class=\"_ _8\"></span>del <span class=\"_ _1d\"></span>quale <span class=\"_ _8\"></span>il <span class=\"_ _1d\"></span>reddito <span class=\"_ _8\"></span>complessivo <span class=\"_ _8\"></span>netto <span class=\"_ _1d\"></span>o <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>perdita <span class=\"_ _8\"></span>fiscale <span class=\"_ _1d\"></span>di ciascuna <span class=\"_ _a\"></span>societ\u00e0 <span class=\"_ _a\"></span>controllata <span class=\"_ _3\"></span>partecipante <span class=\"_ _a\"></span>al <span class=\"_ _2\"></span>consolidato <span class=\"_ _3\"></span>fiscale <span class=\"_ _2\"></span>\u2013 <span class=\"_ _a\"></span>unitamente <span class=\"_ _a\"></span>alle <span class=\"_ _a\"></span>ritenute <span class=\"_ _a\"></span>subite, alle detrazioni e ai crediti d\u2019imposta \u2013 sono trasferiti alla societ\u00e0 contr<span class=\"_ _2\"></span>ollante, in capo alla quale <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>determinato <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>unico <span class=\"_ _2\"></span>reddito <span class=\"_ _2\"></span>imponibile <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>un\u2019unica <span class=\"_ _2\"></span>perdita <span class=\"_ _a\"></span>fiscale riportabile <span class=\"_ _a\"></span>(risultanti dalla somma algebrica dei redditi/per<span class=\"_ _2\"></span>dite propri e delle societ\u00e0 controllate partecipanti) e, conseguentemente, un unico debito/credito d\u2019imposta.<span class=\"_ _567\"> </span>Informativa su erogazioni pubbliche di cui all\u2019art. 1, comma 125 della Legge 4 agosto 2017, n.<span class=\"_ _567\"> </span> 124 (\u201cLegge annuale per il mercato e la concorr<span class=\"_ _2\"></span>enza\u201d)<span class=\"_ _567\"> </span>La Legge n. 124 del 4 agosto 2017 \u201cLegge annuale per il mercato e la concorr<span class=\"_ _2\"></span>enza\u201d (di seguito<span class=\"_ _567\"> </span> anche Legge n. 124/2017) ha intr<span class=\"_ _2\"></span>odotto all\u2019art. 1, commi da 125 a 129, alcune misure <span class=\"_ _2\"></span>finalizzate<span class=\"_ _567\"> </span><span class=\"_ _b\"></span> ad assicurare la traspar<span class=\"_ _2\"></span>enza nel sistema delle erogazioni pubbliche. In particolare, tale legge<span class=\"_ _567\"> </span> prevede, che le impr<span class=\"_ _2\"></span>ese debbano fornire anche nella Nota integrativa del bilancio, e nell\u2019eventuale<span class=\"_ _567\"> </span> Nota integrativa consolidata, informazioni relative a \u201csovvenzioni, contributi, incarichi r<span class=\"_ _2\"></span>etribuiti<span class=\"_ _567\"> </span> e <span class=\"_ _9\"> </span>comunque <span class=\"_ _9\"> </span>vantaggi <span class=\"_ _9\"> </span>economici <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>qualunque <span class=\"_ _9\"> </span>gener<span class=\"_ _2\"></span>e\u201d <span class=\"_ _9\"> </span>(di <span class=\"_ _9\"> </span>seguito <span class=\"_ _9\"> </span>per <span class=\"_ _9\"> </span>brevit\u00e0 <span class=\"_ _1\"> </span>\u201cerogazioni<span class=\"_ _567\"> </span> pubbliche\u201d) ricevuti dalle pubbliche amministrazioni e dagli altri soggetti indicati dalla citata<span class=\"_ _567\"> </span> legge. L<span class=\"_ _a\"></span>\u2019inosservanza dell\u2019obbligo di pubblicazione comporta una sanzione amministrativa. Solo<span class=\"_ _567\"> </span> in un successivo momento la norma prevede la r<span class=\"_ _2\"></span>estituzione del contributo stesso.<span class=\"_ _567\"> </span>Al <span class=\"_ _7d\"></span>fine <span class=\"_ _7d\"></span>di <span class=\"_ _7d\"></span>evitare <span class=\"_ _7d\"></span>l\u2019accumulo <span class=\"_ _7d\"></span>di <span class=\"_ _7d\"></span>informazioni <span class=\"_ _7d\"></span>non <span class=\"_ _3\"></span>rilevanti, <span class=\"_ _7d\"></span>\u00e8 <span class=\"_ _7d\"></span>previsto <span class=\"_ _7d\"></span>che <span class=\"_ _7d\"></span>l\u2019obbligo <span class=\"_ _7d\"></span>di <span class=\"_ _7d\"></span>pubblicazione<span class=\"_ _567\"> </span> non <span class=\"_ _1d\"></span>sussista <span class=\"_ _1d\"></span>qualora <span class=\"_ _1d\"></span>l\u2019importo <span class=\"_ _1d\"></span>delle <span class=\"_ _1d\"></span>erogazioni <span class=\"_ _1d\"></span>pubbliche <span class=\"_ _1d\"></span>ricevute <span class=\"_ _1d\"></span>sia <span class=\"_ _1d\"></span>inferiore <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>soglia <span class=\"_ _1d\"></span>di<span class=\"_ _567\"> </span> Euro 10.000 da un medesimo soggetto.<span class=\"_ _567\"> </span>Dall\u2019agosto 2017 \u00e8 attivo il Registro nazionale degli aiuti di Stato pr<span class=\"_ _2\"></span>esso la Direzione generale<span class=\"_ _567\"> </span>per gli incentivi alle imprese del Minister<span class=\"_ _2\"></span>o delle Imprese e del Made in Italy<span class=\"_ _a\"></span>, in cui devono essere<span class=\"_ _567\"> </span>pubblicati gli aiuti di Stato e gli aiuti de minimis a favore di ciascuna impr<span class=\"_ _2\"></span>esa, da parte dei<span class=\"_ _567\"> </span>soggetti che concedono o gestiscono gli aiuti medesimi. Per gli aiuti individuali a favore delle<span class=\"_ _567\"> </span>societ\u00e0 <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>Gruppo <span class=\"_ _8\"></span>Banco <span class=\"_ _b\"></span>Desio, <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>fa <span class=\"_ _8\"></span>quindi <span class=\"_ _b\"></span>rinvio <span class=\"_ _b\"></span>alla <span class=\"_ _b\"></span>sezione <span class=\"_ _8\"></span>\u201cT<span class=\"_ _3\"></span>rasparenza <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>Registro\u201d, <span class=\"_ _b\"></span>il<span class=\"_ _567\"> </span>cui accesso \u00e8 pubblicamente disponibile.<span class=\"_ _567\"> </span>In <span class=\"_ _2\"></span>ottemperanza <span class=\"_ _a\"></span>a quanto <span class=\"_ _a\"></span>disposto <span class=\"_ _2\"></span>dall\u2019art. <span class=\"_ _2\"></span>1, <span class=\"_ _2\"></span>comma <span class=\"_ _a\"></span>125, della <span class=\"_ _a\"></span>legge <span class=\"_ _2\"></span>4 <span class=\"_ _2\"></span>agosto <span class=\"_ _a\"></span>2017, n. <span class=\"_ _a\"></span>124, <span class=\"_ _2\"></span>si<span class=\"_ _567\"> </span>comunica che nel corso dell\u2019esercizio 2025 non \u00e8 stato incassato dalle entit\u00e0 del Gruppo Banco<span class=\"_ _567\"> </span>Desio <span class=\"_ _a\"></span>alcun <span class=\"_ _2\"></span>importo <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>titolo <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>\u201csovvenzioni, <span class=\"_ _2\"></span>contributi, <span class=\"_ _a\"></span>incarichi <span class=\"_ _2\"></span>retribuiti <span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>comunque <span class=\"_ _a\"></span>vantaggi<span class=\"_ _567\"> </span>economici di qualunque genere\u201d. Comparabilit\u00e0 degli schemi del bilancio<span class=\"_ _567\"> </span>Per ogni conto degli schemi del bilancio occorre indicar<span class=\"_ _2\"></span>e anche l\u2019importo dell\u2019esercizio<span class=\"_ _567\"> </span>precedente: se <span class=\"_ _8\"></span>tali <span class=\"_ _b\"></span>conti <span class=\"_ _b\"></span>non <span class=\"_ _8\"></span>sono <span class=\"_ _b\"></span>comparabili, <span class=\"_ _b\"></span>quelli <span class=\"_ _8\"></span>r<span class=\"_ _2\"></span>elativi <span class=\"_ _8\"></span>all\u2019esercizio precedente <span class=\"_ _b\"></span>devono<span class=\"_ _567\"> </span>essere adattati.<span class=\"_ _567\"> </span>Nel <span class=\"_ _7d\"></span>corso <span class=\"_ _7d\"></span>del <span class=\"_ _7d\"></span>2025 <span class=\"_ _7d\"></span>\u00e8 <span class=\"_ _7d\"></span>stata <span class=\"_ _3\"></span>completata <span class=\"_ _7d\"></span>la <span class=\"_ _7d\"></span>Purchase <span class=\"_ _7d\"></span>Price <span class=\"_ _7d\"></span>Allocation <span class=\"_ _7d\"></span>(PP<span class=\"_ _a\"></span>A) <span class=\"_ _7d\"></span>connessa <span class=\"_ _3\"></span>all\u2019acquisizione<span class=\"_ _567\"> </span>del ramo sportelli di Banca Popolare Puglia e Basilicata. Come pr<span class=\"_ _2\"></span>evisto dall\u2019IFRS 3 Aggregazioni<span class=\"_ _567\"> </span>aziendali, <span class=\"_ _7d\"></span>Banco <span class=\"_ _7d\"></span>Desio <span class=\"_ _7d\"></span>ha <span class=\"_ _7d\"></span>rilevato <span class=\"_ _7d\"></span>le <span class=\"_ _3\"></span>rettifiche <span class=\"_ _4\"></span>che <span class=\"_ _3\"></span>ne <span class=\"_ _7d\"></span>sono <span class=\"_ _7d\"></span>derivate <span class=\"_ _7d\"></span>(c.d. <span class=\"_ _7d\"></span>\u201crettifiche <span class=\"_ _7d\"></span>retrospettive\u201d)<span class=\"_ _567\"> </span>come se la contabilizzazione dell\u2019aggregazione aziendale fosse stata completata alla data di<span class=\"_ _567\"> </span>acquisizione <span class=\"_ _1d\"></span>e <span class=\"_ _24\"> </span>ha <span class=\"_ _24\"> </span>quindi <span class=\"_ _24\"></span>proceduto <span class=\"_ _1d\"></span>a <span class=\"_ _24\"></span>modificare <span class=\"_ _1d\"></span>le <span class=\"_ _24\"></span>informazioni <span class=\"_ _24\"></span>comparative <span class=\"_ _1d\"></span>per <span class=\"_ _24\"> </span>l\u2019esercizio<span class=\"_ _567\"> </span>2024 come di seguito illustrato.<span class=\"_ _567\"> </span><div class=\"t m0 h13 ff13 fs3 fc2 sc0 ls0 ws0 gs1dc\">Raccordo <span class=\"_ _9\"> </span>tra <span class=\"_ _9\"> </span>Stato <span class=\"_ _9\"> </span>patrimoniale <span class=\"_ _38\"> </span>consolidato <span class=\"_ _9\"> </span>al <span class=\"_ _38\"> </span>31 <span class=\"_ _9\"> </span>dicembre <span class=\"_ _9\"> </span>2024 <span class=\"_ _38\"> </span>pubblicato <span class=\"_ _9\"> </span>e <span class=\"_ _38\"> </span>Stato<span class=\"_ _567\"> </span> </div><div class=\"t m0 h13 ff13 fs3 fc2 sc0 ls0 ws0 gs1dd\">patrimoniale consolidato al 31 dicembre 2024 riesposto </div><div class=\"gs1de\"><table class=\"s w1e3 h1bb\" id=\"_6d324512-aaff-439b-b434-a5548b020ce6\"><tr><td class=\"t m0 x547 hd y3f02 ff2 fs1 fc0 sc0 ls0 ws0\">Euro/000<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y3f03 w1e4 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci dell\u2019attivo<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x5e5 y3f03 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td class=\"c n x5e6 y3f03 w1e5 h1b2\"><div class=\"t m0 x2a1 h27 y3db0 ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche retr<span class=\"_ _2\"></span>ospettive<span class=\"_ _567\"> </span></div></td><td class=\"c n x5e7 y3f03 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x5e8 h27 y3f04 ff6 fs16 fc0 sc0 ls0 ws0\">Pubblicato<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x5e9 h27 y3f04 ff6 fs16 fc0 sc0 ls0 ws0\">Riesposto<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y3f05 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10<span class=\"_ _567\"> </span></div></td><td class=\"c n x5ea y3f05 w1e6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Cassa e disponibilit\u00e0 liquide<span class=\"_ _567\"> </span></div></td><td class=\"c n x5eb y3f05 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.019.658<span class=\"_ _567\"> </span></div></td><td class=\"c n x5ec y3f05 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5ed y3f05 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.019.658<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f06 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">20<span class=\"_ _567\"> </span></div></td><td class=\"c n x5ea y3f06 w1e7 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziarie valutate al fair value con impatto a conto economico<span class=\"_ _567\"> </span></div></td><td class=\"c n x5ee y3f06 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">198.902<span class=\"_ _567\"> </span></div></td><td class=\"c n x5ef y3f06 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5f0 y3f06 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">198.902<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x5f1 y3f07 w1e8 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">a) attivit\u00e0 finanziarie detenute per la negoziazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x5f2 y3f07 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9.213<span class=\"_ _567\"> </span></div></td><td class=\"c n x5f3 y3f07 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5f4 y3f07 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9.213<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x5f1 y3f08 w1e9 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">c) altre attivit\u00e0 finanziarie obbligatoriamente valutate al fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n x5f5 y3f08 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">189.689<span class=\"_ _567\"> </span></div></td><td class=\"c n x5f6 y3f08 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5f7 y3f08 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">189.689<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f09 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">30<span class=\"_ _567\"> </span></div></td><td class=\"c n x5ea y3f09 w1ea h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziarie valutate al fair value con impatto sulla redditivit\u00e0 complessiva<span class=\"_ _567\"> </span></div></td><td class=\"c n x5f8 y3f09 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.000.061<span class=\"_ _567\"> </span></div></td><td class=\"c n x5f9 y3f09 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5fa y3f09 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.000.061<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f0a w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">40<span class=\"_ _567\"> </span></div></td><td class=\"c n x5ea y3f0a w1eb h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziarie valutate al costo ammortizzato<span class=\"_ _567\"> </span></div></td><td class=\"c n x5fb y3f0a wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.468.174<span class=\"_ _567\"> </span></div></td><td class=\"c n x5fc y3f0a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5fd y3f0a wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.468.174<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x5f1 y3f0b w1ec h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) crediti verso banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x5fe y3f0b wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">955.533<span class=\"_ _567\"> </span></div></td><td class=\"c n x5ff y3f0b w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x600 y3f0b wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">955.533<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x5f1 y3f0c w1ed h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) crediti verso clientela<span class=\"_ _567\"> </span></div></td><td class=\"c n x601 y3f0c wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">14.512.641<span class=\"_ _567\"> </span></div></td><td class=\"c n x602 y3f0c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x603 y3f0c wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">14.512.641<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f0d w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">50<span class=\"_ _567\"> </span></div></td><td class=\"c n x5ea y3f0d w1ee h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Derivati di copertura<span class=\"_ _567\"> </span></div></td><td class=\"c n x604 y3f0d wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12.578<span class=\"_ _567\"> </span></div></td><td class=\"c n x605 y3f0d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x606 y3f0d wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12.578<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f0e w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">60<span class=\"_ _567\"> </span></div></td><td class=\"c n x5ea y3f0e w1ef h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">Adeguamento di valore delle attivit\u00e0 finanziarie oggetto di copertura generica (+/-)<span class=\"_ _567\"> </span></div></td><td class=\"c n x607 y3f0e wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.661<span class=\"_ _567\"> </span></div></td><td class=\"c n x608 y3f0e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x609 y3f0e wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.661<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f0f w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">70<span class=\"_ _567\"> </span></div></td><td class=\"c n x5ea y3f0f w1f0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Partecipazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x60a y3f0f wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.134<span class=\"_ _567\"> </span></div></td><td class=\"c n x5ec y3f0f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x60b y3f0f wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.134<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f10 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">90<span class=\"_ _567\"> </span></div></td><td class=\"c n x5ea y3f10 w1f1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 materiali<span class=\"_ _567\"> </span></div></td><td class=\"c n x60c y3f10 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">230.253<span class=\"_ _567\"> </span></div></td><td class=\"c n x60d y3f10 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x60e y3f10 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">230.253<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f11 w1f2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">100<span class=\"_ _567\"> </span></div></td><td class=\"c n x60f y3f11 w1f3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 immateriali<span class=\"_ _567\"> </span></div></td><td class=\"c n x610 y3f11 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">42.016<span class=\"_ _567\"> </span></div></td><td class=\"c n x611 y3f11 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.037<span class=\"_ _567\"> </span></div></td><td class=\"c n x612 y3f11 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">44.053<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x5f1 y3f12 w1f4 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: avviamento<span class=\"_ _567\"> </span></div></td><td class=\"c n x613 y3f12 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">15.322<span class=\"_ _567\"> </span></div></td><td class=\"c n x614 y3f12 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x615 y3f12 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">15.322<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f13 w1f2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">110<span class=\"_ _567\"> </span></div></td><td class=\"c n x60f y3f13 w1f5 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 fiscali<span class=\"_ _567\"> </span></div></td><td class=\"c n x616 y3f13 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">105.062<span class=\"_ _567\"> </span></div></td><td class=\"c n x617 y3f13 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x618 y3f13 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">105.062<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x5f1 y3f14 w1f6 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) correnti<span class=\"_ _567\"> </span></div></td><td class=\"c n x619 y3f14 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">13.679<span class=\"_ _567\"> </span></div></td><td class=\"c n x602 y3f14 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x61a y3f14 wcb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">13.679<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x5f1 y3f15 w1f7 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) anticipate<span class=\"_ _567\"> </span></div></td><td class=\"c n x619 y3f15 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">91.383<span class=\"_ _567\"> </span></div></td><td class=\"c n x602 y3f15 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x61a y3f15 wcb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">91.383<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f16 w1f2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">130<span class=\"_ _567\"> </span></div></td><td class=\"c n x60f y3f16 w1f8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Altre attivit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x61b y3f16 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">549.960<span class=\"_ _567\"> </span></div></td><td class=\"c n x61c y3f16 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x61d y3f16 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">549.960<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x61e y3de2 wd6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale dell\u2019attivo<span class=\"_ _567\"> </span></div></td><td class=\"c n x61f y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">18.633.459<span class=\"_ _567\"> </span></div></td><td class=\"c n x620 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.037<span class=\"_ _567\"> </span></div></td><td class=\"c n x621 y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">18.635.496<span class=\"_ _567\"> </span></div></td></tr></table></div>Euro/000<span class=\"_ _567\"> </span>V<span class=\"_ _2\"></span>oci del passivo e del patrimonio netto<span class=\"_ _567\"> </span>31.12.2024<span class=\"_ _567\"> </span>Rettifiche retr<span class=\"_ _2\"></span>ospettive<span class=\"_ _567\"> </span>31.12.2024<span class=\"_ _567\"> </span>Pubblicato<span class=\"_ _567\"> </span>Riesposto<span class=\"_ _567\"> </span>0<span class=\"_ _567\"> </span>Passivit\u00e0 finanziarie valutate al costo ammortizzato<span class=\"_ _567\"> </span>16.664.203<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>16.664.203<span class=\"_ _567\"> </span>a) debiti verso banche<span class=\"_ _567\"> </span>798.673<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>798.673<span class=\"_ _567\"> </span>b) debiti verso clientela<span class=\"_ _567\"> </span>13.280.657<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>13.280.657<span class=\"_ _567\"> </span>c) titoli in circolazione<span class=\"_ _567\"> </span>2.584.873<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>2.584.873<span class=\"_ _567\"> </span>0<span class=\"_ _567\"> </span>Passivit\u00e0 finanziarie di negoziazione<span class=\"_ _567\"> </span>1.954<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>1.954<span class=\"_ _567\"> </span>0<span class=\"_ _567\"> </span>Derivati di copertura<span class=\"_ _567\"> </span>19.287<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>19.287<span class=\"_ _567\"> </span>0<span class=\"_ _567\"> </span>Passivit\u00e0 fiscali<span class=\"_ _567\"> </span>12.017<span class=\"_ _567\"> </span>674<span class=\"_ _567\"> </span>12.691<span class=\"_ _567\"> </span>a) correnti<span class=\"_ _567\"> </span>1.151<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>1.151<span class=\"_ _567\"> </span>b) differite<span class=\"_ _567\"> </span>10.866<span class=\"_ _567\"> </span>674<span class=\"_ _567\"> </span>11.540<span class=\"_ _567\"> </span>0<span class=\"_ _567\"> </span>Altre passivit\u00e0<span class=\"_ _567\"> </span>384.969<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>384.969<span class=\"_ _567\"> </span>0<span class=\"_ _567\"> </span>T<span class=\"_ _a\"></span>rattamento di fine rapporto del personale<span class=\"_ _567\"> </span>19.646<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>19.646<span class=\"_ _567\"> </span>00<span class=\"_ _567\"> </span>Fondi per rischi e oneri<span class=\"_ _567\"> </span>83.289<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>83.289<span class=\"_ _567\"> </span>a) impegni e garanzie rilasciate<span class=\"_ _567\"> </span>3.531<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>3.531<span class=\"_ _567\"> </span>c) altri fondi per rischi e oneri<span class=\"_ _567\"> </span>79.758<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>79.758<span class=\"_ _567\"> </span>20<span class=\"_ _567\"> </span>Riserve da valutazione<span class=\"_ _567\"> </span>12.633<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>12.633<span class=\"_ _567\"> </span>50<span class=\"_ _567\"> </span>Riserve<span class=\"_ _567\"> </span>1.228.157<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>1.228.157<span class=\"_ _567\"> </span>60<span class=\"_ _567\"> </span>Sovrapprezzi di emissione<span class=\"_ _567\"> </span>16.145<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>16.145<span class=\"_ _567\"> </span>70<span class=\"_ _567\"> </span>Capitale<span class=\"_ _567\"> </span>70.693<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>70.693<span class=\"_ _567\"> </span>80<span class=\"_ _567\"> </span>Azioni Proprie (-)<span class=\"_ _567\"> </span>(5.625)<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>(5.625)<span class=\"_ _567\"> </span>90<span class=\"_ _567\"> </span>Patrimonio di pertinenza di terzi (+/-)<span class=\"_ _567\"> </span>548<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>548<span class=\"_ _567\"> </span>00<span class=\"_ _567\"> </span>Utile (Perdita) d\u2019esercizio (+/-)<span class=\"_ _567\"> </span>125.543<span class=\"_ _567\"> </span>1.363<span class=\"_ _567\"> </span>126.906<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>otale del passivo e del patrimonio netto<span class=\"_ _567\"> </span>18.633.459<span class=\"_ _567\"> </span>2.037<span class=\"_ _567\"> </span>18.635.496<span class=\"_ _567\"> </span><div class=\"t m0 h13 ff13 fs3 fc2 sc0 ls0 ws0 gs1e1\">Raccordo <span class=\"_ _b\"></span>tra <span class=\"_ _8\"></span>Conto <span class=\"_ _b\"></span>economico <span class=\"_ _8\"></span>annuale <span class=\"_ _8\"></span>consolidato <span class=\"_ _b\"></span>2024 <span class=\"_ _8\"></span>pubblicato <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>Conto <span class=\"_ _8\"></span>economico<span class=\"_ _567\"> </span> </div><div class=\"t m0 h13 ff13 fs3 fc2 sc0 ls0 ws0 gs1e2\">annuale consolidato 2024 riesposto </div><div class=\"t m0 hd ff2 fs1 fc0 sc0 ls0 ws0 gs1e3\">Euro/000<span class=\"_ _567\"> </span></div><div class=\"gs1e4\"><table class=\"s w20c h1be\" id=\"_e0ffe53c-a113-485c-8812-2044e3579ea4\"><tr><td class=\"c n x304 y3f24 w20d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x65a y3f24 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x65b h27 y3f25 ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche<span class=\"ff6\"> </span></td><td class=\"t m0 x65c h27 y3f25 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024 </td></tr><tr><td></td><td></td><td class=\"t m0 x65d h27 y3f26 ff6 fs16 fc0 sc0 ls0 ws0\">Pubblicato<span class=\"_ _567\"> </span></td><td class=\"t m0 x65e h27 y3f26 ff6 fs16 fc0 sc0 ls0 ws0\">retr<span class=\"_ _2\"></span>ospettive<span class=\"_ _567\"> </span></td><td class=\"t m0 x65f h27 y3f26 ff6 fs16 fc0 sc0 ls0 ws0\">Riesposto<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y3f27 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10<span class=\"_ _567\"> </span></div></td><td class=\"c n x5ea y3f27 w20e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Interessi attivi e proventi assimilati<span class=\"_ _567\"> </span></div></td><td class=\"c n x660 y3f27 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">650.157<span class=\"_ _567\"> </span></div></td><td class=\"c n x661 y3f27 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x662 y3f27 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">650.157<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x663 y3f28 w20f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: interessi attivi calcolati con il metodo dell\u2019inter<span class=\"_ _2\"></span>esse effettivo<span class=\"_ _567\"> </span></div></td><td class=\"c n x664 y3f28 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">459.856<span class=\"_ _567\"> </span></div></td><td class=\"c n x665 y3f28 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x666 y3f28 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">459.856<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f29 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">20<span class=\"_ _567\"> </span></div></td><td class=\"c n x5ea y3f29 w210 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Interessi passivi e oneri assimilati<span class=\"_ _567\"> </span></div></td><td class=\"c n x667 y3f29 w198 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(266.099)<span class=\"_ _567\"> </span></div></td><td class=\"c n x668 y3f29 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x669 y3f29 w198 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(266.099)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f2a w19d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">30<span class=\"_ _567\"> </span></div></td><td class=\"c n x66a y3f2a w211 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Margine di interesse<span class=\"_ _567\"> </span></div></td><td class=\"c n x66b y3f2a w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">384.058<span class=\"_ _567\"> </span></div></td><td class=\"c n x66c y3f2a w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x66d y3f2a w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">384.058<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f2b w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">40<span class=\"_ _567\"> </span></div></td><td class=\"c n x5ea y3f2b w212 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Commissioni attive<span class=\"_ _567\"> </span></div></td><td class=\"c n x66e y3f2b wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">221.720<span class=\"_ _567\"> </span></div></td><td class=\"c n x66f y3f2b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x670 y3f2b wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">221.720<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f2c w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">50<span class=\"_ _567\"> </span></div></td><td class=\"c n x5ea y3f2c w213 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Commissioni passive<span class=\"_ _567\"> </span></div></td><td class=\"c n x671 y3f2c wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(14.341)<span class=\"_ _567\"> </span></div></td><td class=\"c n x668 y3f2c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x672 y3f2c wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(14.341)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f2d w19d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">60<span class=\"_ _567\"> </span></div></td><td class=\"c n x66a y3f2d w214 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Commissioni nette<span class=\"_ _567\"> </span></div></td><td class=\"c n x673 y3f2d w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">207.379<span class=\"_ _567\"> </span></div></td><td class=\"c n x674 y3f2d w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x675 y3f2d w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">207.379<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f2e w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">70<span class=\"_ _567\"> </span></div></td><td class=\"c n x5ea y3f2e w215 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Dividendi e proventi simili<span class=\"_ _567\"> </span></div></td><td class=\"c n x676 y3f2e wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">752<span class=\"_ _567\"> </span></div></td><td class=\"c n x677 y3f2e w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x678 y3f2e wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">752<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f2f w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">80<span class=\"_ _567\"> </span></div></td><td class=\"c n x5ea y3f2f w216 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Risultato netto dell\u2019attivit\u00e0 di negoziazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x679 y3f2f wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.914<span class=\"_ _567\"> </span></div></td><td class=\"c n x668 y3f2f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x67a y3f2f wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.914<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f30 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">90<span class=\"_ _567\"> </span></div></td><td class=\"c n x5ea y3f30 w217 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Risultato netto dell\u2019attivit\u00e0 di copertura<span class=\"_ _567\"> </span></div></td><td class=\"c n x67b y3f30 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">198<span class=\"_ _567\"> </span></div></td><td class=\"c n x67c y3f30 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x67d y3f30 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">198<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f31 w1f2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">100<span class=\"_ _567\"> </span></div></td><td class=\"c n x60f y3f31 w218 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Utili (perdite) da cessione o riacquisto di:<span class=\"_ _567\"> </span></div></td><td class=\"c n x67e y3f31 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.640<span class=\"_ _567\"> </span></div></td><td class=\"c n x67f y3f31 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x680 y3f31 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.640<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x663 y3f32 w219 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">a) attivit\u00e0 finanziarie valutate al costo ammortizzato<span class=\"_ _567\"> </span></div></td><td class=\"c n x681 y3f32 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.807<span class=\"_ _567\"> </span></div></td><td class=\"c n x682 y3f32 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x683 y3f32 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.807<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x663 y3f33 w21a h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">b) attivit\u00e0 finanziarie valutate al fair value con impatto sulla redditivit\u00e0 complessiva<span class=\"_ _567\"> </span></div></td><td class=\"c n x684 y3f33 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.750<span class=\"_ _567\"> </span></div></td><td class=\"c n x685 y3f33 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x686 y3f33 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.750<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x663 y3f34 w21b h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">c) passivit\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x687 y3f34 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">83<span class=\"_ _567\"> </span></div></td><td class=\"c n x688 y3f34 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x689 y3f34 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">83<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f35 w1f2 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">110<span class=\"_ _567\"> </span></div></td><td class=\"c n x60f y3f35 w21c h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Risultato netto delle altre attivit\u00e0 e passivit\u00e0 finanziarie valutate al fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n x68a y3f35 wad h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(5.236)<span class=\"_ _567\"> </span></div></td><td class=\"c n x68b y3f35 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x68c y3f35 wcb h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(5.236)<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x68d h28 y3f36 ff9 fs16 fc0 sc0 ls0 ws0\">con impatto a conto economico<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c n x663 y3f37 w21d h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">b) altre attivit\u00e0 finanziarie obbligatoriamente valutate al fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n x68e y3f37 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(5.236)<span class=\"_ _567\"> </span></div></td><td class=\"c n x68f y3f37 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x690 y3f37 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(5.236)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f38 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">120<span class=\"_ _567\"> </span></div></td><td class=\"c n x691 y3f38 w21f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Margine di intermediazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x692 y3f38 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">596.705<span class=\"_ _567\"> </span></div></td><td class=\"c n x693 y3f38 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x694 y3f38 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">596.705<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f39 w1f2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">130<span class=\"_ _567\"> </span></div></td><td class=\"c n x60f y3f39 w220 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Rettifiche/Riprese di valore nette per rischio di credito r<span class=\"_ _2\"></span>elativo a:<span class=\"_ _567\"> </span></div></td><td class=\"c n x695 y3f39 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(42.019)<span class=\"_ _567\"> </span></div></td><td class=\"c n x696 y3f39 wcb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(2.315)<span class=\"_ _567\"> </span></div></td><td class=\"c n x697 y3f39 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(44.334)<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x663 y3f3a w219 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">a) attivit\u00e0 finanziarie valutate al costo ammortizzato<span class=\"_ _567\"> </span></div></td><td class=\"c n x698 y3f3a wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(42.071)<span class=\"_ _567\"> </span></div></td><td class=\"c n x699 y3f3a wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(2.315)<span class=\"_ _567\"> </span></div></td><td class=\"c n x69a y3f3a wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(44.386)<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x663 y3f3b w21a h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">b) attivit\u00e0 finanziarie valutate al fair value con impatto sulla redditivit\u00e0 complessiva<span class=\"_ _567\"> </span></div></td><td class=\"c n x69b y3f3b w169 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">52<span class=\"_ _567\"> </span></div></td><td class=\"c n x682 y3f3b w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x69c y3f3b w16c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">52<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f3c w1f2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">140<span class=\"_ _567\"> </span></div></td><td class=\"c n x60f y3f3c w221 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Utili/perdite da modifiche contrattuali senza cancellazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x69d y3f3c w222 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">6<span class=\"_ _567\"> </span></div></td><td class=\"c n x69e y3f3c w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x534 y3f3c w103 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">6<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f3d w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">150<span class=\"_ _567\"> </span></div></td><td class=\"c n x691 y3f3d w223 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Risultato netto della gestione finanziaria<span class=\"_ _567\"> </span></div></td><td class=\"c n x69f y3f3d w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">554.692<span class=\"_ _567\"> </span></div></td><td class=\"c n x6a0 y3f3d w224 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(2.315)<span class=\"_ _567\"> </span></div></td><td class=\"c n x6a1 y3f3d w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">552.377<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f3e w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">180<span class=\"_ _567\"> </span></div></td><td class=\"c n x691 y3f3e w225 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Risultato netto della gestione finanziaria e assicurativa<span class=\"_ _567\"> </span></div></td><td class=\"c n x654 y3f3e w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">554.692<span class=\"_ _567\"> </span></div></td><td class=\"c n x6a2 y3f3e w224 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(2.315)<span class=\"_ _567\"> </span></div></td><td class=\"c n x6a3 y3f3e w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">552.377<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f3f w1f2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">190<span class=\"_ _567\"> </span></div></td><td class=\"c n x60f y3f3f w226 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Spese amministrative:<span class=\"_ _567\"> </span></div></td><td class=\"c n x667 y3f3f w198 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(385.237)<span class=\"_ _567\"> </span></div></td><td class=\"c n x668 y3f3f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x669 y3f3f w198 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(385.237)<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x663 y3f40 w227 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) spese per il personale<span class=\"_ _567\"> </span></div></td><td class=\"c n x6a4 y3f40 w198 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(235.101)<span class=\"_ _567\"> </span></div></td><td class=\"c n x6a5 y3f40 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x6a6 y3f40 w198 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(235.101)<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x663 y3f41 w228 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) altre spese amministrative<span class=\"_ _567\"> </span></div></td><td class=\"c n x6a7 y3f41 w198 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(150.136)<span class=\"_ _567\"> </span></div></td><td class=\"c n x6a8 y3f41 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x6a9 y3f41 w1a5 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(150.136)<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 h2c ff1d fs16 fc2 sc0 ls0 ws0 gs1e5\">segue <span class=\"ff12\">\u2192<span class=\"_ _567\"> </span></span></div>\u2190<span class=\"ff1d\"> segue<span class=\"_ _567\"> </span></span><table class=\"s w229 h1bf\" id=\"_39db352e-a4a2-47ea-8b33-af32536bec6f\"><tr><td class=\"c n x304 y3f42 w1f2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">200<span class=\"_ _567\"> </span></div></td><td class=\"c n x60f y3f42 w22a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Accantonamenti netti ai fondi per rischi e oneri<span class=\"_ _567\"> </span></div></td><td class=\"c n x6aa y3f42 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(4.368)<span class=\"_ _567\"> </span></div></td><td class=\"c n x6ab y3f42 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x6ac y3f42 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(4.368)<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x663 y3f43 w22b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) impegni per garanzie rilasciate<span class=\"_ _567\"> </span></div></td><td class=\"c n x6ad y3f43 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">486<span class=\"_ _567\"> </span></div></td><td class=\"c n x6ae y3f43 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x6af y3f43 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">486<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x663 y3f44 w22c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) altri accantonamenti netti<span class=\"_ _567\"> </span></div></td><td class=\"c n x6b0 y3f44 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(4.854)<span class=\"_ _567\"> </span></div></td><td class=\"c n x6ae y3f44 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x6b1 y3f44 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(4.854)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f45 w1f2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">210<span class=\"_ _567\"> </span></div></td><td class=\"c n x60f y3f45 w22d h1bd\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">Rettifiche/Riprese di valore nette su attivit\u00e0 materiali<span class=\"_ _567\"> </span></div></td><td class=\"c n x6b2 y3f45 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(18.838)<span class=\"_ _567\"> </span></div></td><td class=\"c n x6b3 y3f45 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x6b4 y3f45 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(18.838)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f46 w1f2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">220<span class=\"_ _567\"> </span></div></td><td class=\"c n x60f y3f46 w22e h1bd\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">Rettifiche/Riprese di valore nette su attivit\u00e0 immateriali<span class=\"_ _567\"> </span></div></td><td class=\"c n x6b5 y3f46 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(4.582)<span class=\"_ _567\"> </span></div></td><td class=\"c n x6b6 y3f46 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x6b7 y3f46 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(4.582)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f47 w1f2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">230<span class=\"_ _567\"> </span></div></td><td class=\"c n x60f y3f47 w22f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Altri oneri/proventi di gestione<span class=\"_ _567\"> </span></div></td><td class=\"c n x6aa y3f47 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">44.963<span class=\"_ _567\"> </span></div></td><td class=\"c n x6b8 y3f47 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.678<span class=\"_ _567\"> </span></div></td><td class=\"c n x6b9 y3f47 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">48.641<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f48 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">240<span class=\"_ _567\"> </span></div></td><td class=\"c n x691 y3f48 w230 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Costi operativi<span class=\"_ _567\"> </span></div></td><td class=\"c n x6ba y3f48 w1af h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(368.062)<span class=\"_ _567\"> </span></div></td><td class=\"c n x6bb y3f48 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.678<span class=\"_ _567\"> </span></div></td><td class=\"c n x6bc y3f48 w1af h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(364.384)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3dce w1f2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">250<span class=\"_ _567\"> </span></div></td><td class=\"c n x60f y3dce w231 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Utili (Perdite) delle partecipazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x6bd y3dce wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">501<span class=\"_ _567\"> </span></div></td><td class=\"c n x6be y3dce w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x6bf y3dce wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">501<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3df5 w1f2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">260<span class=\"_ _567\"> </span></div></td><td class=\"c n x60f y3df5 w232 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Risultato netto della valutazione al fair value delle attivit\u00e0 materiali e immateriali<span class=\"_ _567\"> </span></div></td><td class=\"c n x6c0 y3df5 w171 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(120)<span class=\"_ _567\"> </span></div></td><td class=\"c n x6c1 y3df5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x6c2 y3df5 w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(120)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f49 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">290<span class=\"_ _567\"> </span></div></td><td class=\"c n x691 y3f49 w233 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Utile (Perdita) della operativit\u00e0 corrente al lordo delle imposte<span class=\"_ _567\"> </span></div></td><td class=\"c n x6c3 y3f49 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">187.011<span class=\"_ _567\"> </span></div></td><td class=\"c n x6c4 y3f49 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.363<span class=\"_ _567\"> </span></div></td><td class=\"c n x6c5 y3f49 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">188.374<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f4a w1f2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">300<span class=\"_ _567\"> </span></div></td><td class=\"c n x60f y3f4a w234 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Imposte sul reddito dell\u2019esercizio dell\u2019operativit\u00e0 corrente<span class=\"_ _567\"> </span></div></td><td class=\"c n x6c6 y3f4a wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(65.114)<span class=\"_ _567\"> </span></div></td><td class=\"c n x6c7 y3f4a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x6c8 y3f4a wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(65.114)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f4b w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">310<span class=\"_ _567\"> </span></div></td><td class=\"c n x691 y3f4b w235 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Utile (Perdita) della operativit\u00e0 corrente al netto delle imposte<span class=\"_ _567\"> </span></div></td><td class=\"c n x6c9 y3f4b w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">121.897<span class=\"_ _567\"> </span></div></td><td class=\"c n x6ca y3f4b w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.363<span class=\"_ _567\"> </span></div></td><td class=\"c n x6cb y3f4b w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">123.260<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f4c w1f2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">320<span class=\"_ _567\"> </span></div></td><td class=\"c n x60f y3f4c w236 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Utile (Perdita) delle attivit\u00e0 operative cessate al netto delle imposte<span class=\"_ _567\"> </span></div></td><td class=\"c n x6cc y3f4c wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.959<span class=\"_ _567\"> </span></div></td><td class=\"c n x6cd y3f4c w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x6ce y3f4c wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.959<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3e3f w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">330<span class=\"_ _567\"> </span></div></td><td class=\"c n x691 y3e3f w237 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Utile (Perdita) d\u2019esercizio<span class=\"_ _567\"> </span></div></td><td class=\"c n x6cf y3e3f w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">124.856<span class=\"_ _567\"> </span></div></td><td class=\"c n x6d0 y3e3f w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.363<span class=\"_ _567\"> </span></div></td><td class=\"c n x6d1 y3e3f w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">126.219<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3e41 w1f2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">340<span class=\"_ _567\"> </span></div></td><td class=\"c n x60f y3e41 w238 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Utile (Perdita) d\u2019esercizio di pertinenza di terzi<span class=\"_ _567\"> </span></div></td><td class=\"c n x6d2 y3e41 w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(687)<span class=\"_ _567\"> </span></div></td><td class=\"c n x6d3 y3e41 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x6d4 y3e41 w171 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(687)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">350<span class=\"_ _567\"> </span></div></td><td class=\"c n x691 y3de0 w239 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Utile (Perdita) d\u2019esercizio di pertinenza della capogruppo<span class=\"_ _567\"> </span></div></td><td class=\"c n x6d5 y3de0 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">125.543<span class=\"_ _567\"> </span></div></td><td class=\"c n x6d6 y3de0 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.363<span class=\"_ _567\"> </span></div></td><td class=\"c n x6d7 y3de0 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">126.906<span class=\"_ _567\"> </span></div></td></tr></table>Per ulteriori dettagli <span class=\"_ _b\"></span>sulle modifiche <span class=\"_ _b\"></span>apportate, nonch\u00e9 per <span class=\"_ _b\"></span>alcune note <span class=\"_ _b\"></span>illustrative, si rimanda<span class=\"_ _567\"> </span>all\u2019informativa contenuta nella \u201cParte G \u2013 Operazioni di aggregazione riguar<span class=\"_ _2\"></span>danti imprese o<span class=\"_ _567\"> </span>rami d\u2019azienda\u201d della nota integrativa al bilancio consolidato al 31 dicembre 2025.<span class=\"_ _567\"> </span>Nuovi principi contabili/interpretazioni o modifiche di quelli esistenti<span class=\"_ _567\"> </span>Modifiche all\u2019IFRS 9 e all\u2019IFRS 7 - \u201cModifiche alla classificazione e misurazione degli strumenti<span class=\"_ _567\"> </span>finanziari\u201d<span class=\"_ _567\"> </span>Il Regolamento (UE) 2025/1047 del 28 maggio 2025 ha omologato l\u2019emendamento all\u2019IFRS 9 e<span class=\"_ _567\"> </span>all\u2019IFRS 7 \u201cModifiche alla classificazione e misurazione degli strumenti finanziari\u201d che era stato<span class=\"_ _567\"> </span>pubblicato dallo <span class=\"_ _b\"></span>IASB il <span class=\"_ _b\"></span>30 maggio <span class=\"_ _b\"></span>2024. Le <span class=\"_ _b\"></span>modifiche ai <span class=\"_ _b\"></span>due principi, <span class=\"_ _b\"></span>applicabili a <span class=\"_ _b\"></span>partire dal<span class=\"_ _567\"> </span>1\u00b0 <span class=\"_ _8\"></span>gennaio <span class=\"_ _1d\"></span>2026, <span class=\"_ _1d\"></span>chiariscono <span class=\"_ _1d\"></span>alcuni <span class=\"_ _1d\"></span>degli <span class=\"_ _1d\"></span>aspetti <span class=\"_ _1d\"></span>critici <span class=\"_ _1d\"></span>su <span class=\"_ _1d\"></span>classificazione <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>valutazione <span class=\"_ _1d\"></span>degli<span class=\"_ _567\"> </span>strumenti <span class=\"_ _3\"></span>finanziari <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>sensi <span class=\"_ _3\"></span>dell\u2019IFRS <span class=\"_ _3\"></span>9. <span class=\"_ _3\"></span>In <span class=\"_ _a\"></span>particolare, <span class=\"_ _7d\"></span>i <span class=\"_ _3\"></span>temi <span class=\"_ _3\"></span>affrontati <span class=\"_ _7d\"></span>riguardano <span class=\"_ _3\"></span>principalmente:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">la classificazione <span class=\"_ _2\"></span>degli strumenti <span class=\"_ _2\"></span>finanziari, i <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>flussi di <span class=\"_ _2\"></span>cassa contrattuali <span class=\"_ _2\"></span>siano dipendenti<span class=\"_ _567\"> </span></span>da <span class=\"_ _9\"> </span>clausole  ESG. <span class=\"_ _9\"> </span>Poich\u00e9 <span class=\"_ _9\"> </span>la  pr<span class=\"_ _2\"></span>esenza <span class=\"_ _38\"> </span>delle <span class=\"_ _9\"> </span>suddette  clausole <span class=\"_ _9\"> </span>potrebbe <span class=\"_ _9\"> </span>influenzare <span class=\"_ _9\"> </span>la<div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1e7\">valutazione <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>finanziamenti <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>costo <span class=\"_ _b\"></span>ammortizzato <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>al fair <span class=\"_ _b\"></span>value, <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>modifiche <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>esame </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1e8\">forniscono <span class=\"_ _b\"></span>indicazioni <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>esempi <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>valutare <span class=\"_ _b\"></span>se <span class=\"_ _8\"></span>i <span class=\"_ _b\"></span>flussi <span class=\"_ _8\"></span>finanziari <span class=\"_ _b\"></span>contrattuali <span class=\"_ _8\"></span>dell\u2019attivit\u00e0 </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1e9\">finanziaria siano coerenti o meno con un accor<span class=\"_ _2\"></span>do base di finanziamento;</div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs1ea\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">l\u2019estinzione <span class=\"_ _7d\"></span>di <span class=\"_ _3\"></span>una <span class=\"_ _7d\"></span>passivit\u00e0 <span class=\"_ _7d\"></span>mediante <span class=\"_ _3\"></span>sistemi <span class=\"_ _7d\"></span>di <span class=\"_ _3\"></span>pagamento <span class=\"_ _7d\"></span>elettronico. <span class=\"_ _7d\"></span>La <span class=\"_ _3\"></span>modifica <span class=\"_ _7d\"></span>prevede </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws8f gs1eb\">che si possa estinguere una passivit\u00e0 in contanti, utilizzando un sistema di pagamento </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1ec\">elettronico, prima della <span class=\"_ _2\"></span>data di regolamento, in der<span class=\"_ _2\"></span>oga a quanto attualmente previsto, se </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1ed\">vengono rispettati specifici criteri.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1ee\">Sono <span class=\"_ _8\"></span>stati <span class=\"_ _8\"></span>altres\u00ec <span class=\"_ _8\"></span>introdotti <span class=\"_ _8\"></span>specifici <span class=\"_ _8\"></span>requisiti <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>informativa <span class=\"_ _1d\"></span>per <span class=\"_ _8\"></span>gli <span class=\"_ _8\"></span>strumenti <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>capitale <span class=\"_ _1d\"></span>per <span class=\"_ _8\"></span>i </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1ef\">quali <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _b\"></span>stata <span class=\"_ _b\"></span>esercitata l\u2019opzione <span class=\"_ _8\"></span>per la <span class=\"_ _b\"></span>rilevazione <span class=\"_ _b\"></span>nel <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>ospetto <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>redditivit\u00e0 <span class=\"_ _b\"></span>complessiva </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1f0\">delle <span class=\"_ _1d\"></span>variazioni <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>fair <span class=\"_ _24\"> </span>value <span class=\"_ _24\"></span>e <span class=\"_ _1d\"></span>per <span class=\"_ _24\"></span>gli <span class=\"_ _1d\"></span>strumenti <span class=\"_ _24\"> </span>finanziari <span class=\"_ _1d\"></span>con <span class=\"_ _24\"> </span>caratteristiche <span class=\"_ _24\"></span>contingenti, <span class=\"_ _1d\"></span>ad </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs1f1\">esempio caratteristiche legate a obiettivi ESG.<span class=\"_ _567\"> </span></div>In  considerazione <span class=\"_ _9\"> </span>delle  novit\u00e0  intr<span class=\"_ _2\"></span>odotte  dalle <span class=\"_ _9\"> </span>modifiche  all\u2019IFRS  9 <span class=\"_ _9\"> </span>e  all\u2019IFRS  7, <span class=\"_ _9\"> </span>peraltro<span class=\"_ _567\"> </span>richiamate dall\u2019ESMA nell\u2019ambito delle \u201cEuropean common enfor<span class=\"_ _2\"></span>cement priorities for 2025<span class=\"_ _567\"> </span>corporate reporting\u201d, il Gruppo Banco Desio ha condotto un\u2019apposita pr<span class=\"_ _2\"></span>ogettualit\u00e0, in via di<span class=\"_ _567\"> </span>conclusione, per l\u2019adozione degli emendamenti stessi.<span class=\"_ _567\"> </span>Dalle <span class=\"_ _8\"></span>suddette <span class=\"_ _8\"></span>modifiche <span class=\"_ _8\"></span>non <span class=\"_ _b\"></span>sono <span class=\"_ _8\"></span>attesi <span class=\"_ _8\"></span>impatti <span class=\"_ _8\"></span>sulla <span class=\"_ _8\"></span>situazione <span class=\"_ _8\"></span>patrimoniale, <span class=\"_ _8\"></span>finanziaria <span class=\"_ _8\"></span>ed<span class=\"_ _567\"> </span>economica del Gruppo.<span class=\"_ _567\"> </span>Nuovo IFRS 18 \u201cPresentazione e informative di bilancio\u201d<span class=\"_ _567\"> </span>Il Regolamento (UE) 2026/338 del 13 febbraio 2026 ha omologato il nuovo principio contabile<span class=\"_ _567\"> </span>IFRS 18 \u201cPresentazione e informative di bilancio\u201d, in sostituzione dello IAS 1 \u201cPr<span class=\"_ _2\"></span>esentazione<span class=\"_ _567\"> </span>del bilancio\u201d, che era stato pubblicato dallo IASB il 9 aprile 2024.<span class=\"_ _567\"> </span>Il nuovo standard ha l\u2019obiettivo di migliorar<span class=\"_ _2\"></span>e il modo in cui le aziende rappresentano al mercato<span class=\"_ _567\"> </span>le <span class=\"_ _a\"></span>informazioni <span class=\"_ _a\"></span>del <span class=\"_ _2\"></span>bilancio, <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>particolare <span class=\"_ _a\"></span>attenzione <span class=\"_ _2\"></span>a <span class=\"_ _a\"></span>quelle <span class=\"_ _a\"></span>relative <span class=\"_ _a\"></span>al <span class=\"_ _2\"></span>conto <span class=\"_ _a\"></span>economico, <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>di<span class=\"_ _567\"> </span>fornire agli utilizzatori di bilancio una base miglior<span class=\"_ _2\"></span>e per analizzare e comparare le performance<span class=\"_ _567\"> </span>aziendali.<span class=\"_ _567\"> </span>Come il vigente IAS 1, l\u2019IFRS 18 non prescrive degli schemi obbligatori di bilancio o una struttura<span class=\"_ _567\"> </span>specifica <span class=\"_ _1d\"></span>per <span class=\"_ _24\"> </span>le <span class=\"_ _24\"></span>informazioni <span class=\"_ _1d\"></span>di <span class=\"_ _24\"> </span>nota <span class=\"_ _24\"></span>integrativa, <span class=\"_ _1d\"></span>ma <span class=\"_ _24\"> </span>indica <span class=\"_ _24\"></span>le <span class=\"_ _1d\"></span>informazioni <span class=\"_ _24\"> </span>minime <span class=\"_ _24\"></span>richieste,<span class=\"_ _567\"> </span>lasciando al redattor<span class=\"_ _2\"></span>e del bilancio la discrezionalit\u00e0 in merito alle informazioni da fornire che<span class=\"_ _567\"> </span>meglio <span class=\"_ _8\"></span>siano <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>grado <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>rappresentar<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>situazione <span class=\"_ _8\"></span>economica, <span class=\"_ _b\"></span>patrimoniale <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>finanziaria <span class=\"_ _8\"></span>di<span class=\"_ _567\"> </span>un\u2019entit\u00e0.<span class=\"_ _567\"> </span>Il  nuovo <span class=\"_ _38\"> </span>principio,  applicabile  a <span class=\"_ _9\"> </span>partire  dal  1\u00b0 <span class=\"_ _9\"> </span>gennaio  2027  con  richiesta <span class=\"_ _38\"> </span>di  pr<span class=\"_ _2\"></span>esentare<span class=\"_ _567\"> </span>l\u2019informativa comparativa dell\u2019esercizio pr<span class=\"_ _2\"></span>ecedente, si basa sui seguenti tre principi ispiratori:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">migliorare <span class=\"_ _a\"></span>la <span class=\"_ _2\"></span>comparabilit\u00e0 <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>informazioni <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>economico <span class=\"_ _2\"></span>introducendo <span class=\"_ _2\"></span>specifiche<span class=\"_ _567\"> </span></span>categorie di presentazione dei risultati;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">raggruppare in maniera pi\u00f9 utile le informazioni di bilancio;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">favorire una <span class=\"_ _b\"></span>maggiore trasparenza <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>misure di <span class=\"_ _b\"></span>performance <span class=\"_ _b\"></span>definite <span class=\"_ _b\"></span>dal <span class=\"_ _b\"></span>management<span class=\"_ _567\"> </span></span>(MPM).<span class=\"_ _567\"> </span>Le <span class=\"_ _3\"></span>suddette <span class=\"_ _a\"></span>modifiche, <span class=\"_ _a\"></span>intervenendo <span class=\"_ _a\"></span>sulla <span class=\"_ _a\"></span>presentazione <span class=\"_ _3\"></span>del <span class=\"_ _a\"></span>conto <span class=\"_ _a\"></span>economico <span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>sulla <span class=\"_ _a\"></span>disclosure<span class=\"_ _567\"> </span>di bilancio, dovranno trovar<span class=\"_ _2\"></span>e opportuno coordinamento con le regole di compilazione del<span class=\"_ _567\"> </span>bilancio bancario, disciplinato nella Circolar<span class=\"_ _2\"></span>e n. 262 della Banca d\u2019Italia.<span class=\"_ _567\"> </span><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws13a gs1fa\">In considerazione delle novit\u00e0 introdotte dall\u2019IFRS 18, peraltr<span class=\"_ _2\"></span>o richiamate dall\u2019ESMA nell\u2019ambito </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws86 gs1fb\">delle \u201cEuropean common enfor<span class=\"_ _2\"></span>cement priorities for 2025 corporate reporting\u201d, il Gruppo </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1a2 gs1fc\">Banco Desio ha avviato un\u2019apposita progettualit\u00e0 per analizzar<span class=\"_ _2\"></span>e le previsioni del principio al </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1fd\">fine di <span class=\"_ _2\"></span>verificarne la <span class=\"_ _2\"></span>rilevanza con <span class=\"_ _2\"></span>riferimento, in particolar<span class=\"_ _2\"></span>e, alla <span class=\"_ _2\"></span>rappresentazione delle <span class=\"_ _2\"></span>voci di </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1fe\">conto economico e all\u2019identificazione degli MPM. </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsac gs1ff\">Oltre agli impatti in termini di una diversa rappr<span class=\"_ _2\"></span>esentazione dell\u2019informativa, dall\u2019introduzione </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs200\">del <span class=\"_ _1\"> </span>principio <span class=\"_ _1\"> </span>in <span class=\"_ _9\"> </span>esame <span class=\"_ _1\"> </span>non <span class=\"_ _1\"> </span>sono <span class=\"_ _9\"> </span>attesi <span class=\"_ _24\"> </span>impat<span class=\"_ _b\"></span>ti <span class=\"_ _1\"> </span>sulla <span class=\"_ _1\"> </span>situazione <span class=\"_ _9\"> </span>patrimoniale, <span class=\"_ _1\"> </span>finanziaria <span class=\"_ _1\"> </span>ed </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs201\">economica del Gruppo.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-701": {
   "value": "<div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gs187\">Operazioni TL<span class=\"_ _3\"></span>TRO III \u2013 \u201cT<span class=\"_ _a\"></span>argeted Longer T<span class=\"_ _3\"></span>erm Refinancing Operations\u201d<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs188\">Le <span class=\"_ _9\"> </span>operazioni <span class=\"_ _9\"> </span>TL<span class=\"_ _3\"></span>TRO <span class=\"_ _9\"> </span>III <span class=\"_ _9\"> </span>\u201cT<span class=\"_ _3\"></span>argeted <span class=\"_ _9\"> </span>Longer <span class=\"_ _9\"> </span>T<span class=\"_ _3\"></span>erm <span class=\"_ _9\"> </span>Refinancing <span class=\"_ _9\"> </span>Operations\u201d <span class=\"_ _9\"> </span>sono <span class=\"_ _9\"> </span>operazioni<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs189\">di <span class=\"_ _24\"></span>finanziamento <span class=\"_ _1d\"></span>condotte <span class=\"_ _24\"> </span>dalla <span class=\"_ _24\"> </span>Banca <span class=\"_ _24\"> </span>Centrale <span class=\"_ _24\"></span>Europea <span class=\"_ _1d\"></span>finalizzate <span class=\"_ _24\"> </span>a <span class=\"_ _24\"> </span>mantenere <span class=\"_ _1d\"></span>condizioni<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs18a\">favorevoli del cr<span class=\"_ _2\"></span>edito bancario.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsc1 gs18b\">Il trattamento contabile delle operazioni in esame non risulta riconducibile, in modo diretto,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs18c\">ad alcun <span class=\"_ _b\"></span>principio contabile <span class=\"_ _b\"></span>IAS/IFRS. <span class=\"_ _b\"></span>Conseguentemente, sulla <span class=\"_ _b\"></span>base di <span class=\"_ _b\"></span>quanto <span class=\"_ _b\"></span>previsto dallo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs18d\">IAS <span class=\"_ _8\"></span>8 <span class=\"_ _8\"></span>Principi <span class=\"_ _8\"></span>contabili, <span class=\"_ _8\"></span>cambiamenti <span class=\"_ _1d\"></span>nelle <span class=\"_ _8\"></span>stime <span class=\"_ _8\"></span>contabili <span class=\"_ _8\"></span>ed <span class=\"_ _1d\"></span>errori, <span class=\"_ _8\"></span>Banco <span class=\"_ _8\"></span>Desio <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>definito<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws25 gs18e\">una politica contabile secondo cui ha ritenuto applicabili le disposizioni previste dal principio<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs18f\">contabile IFRS 9 Strumenti finanziari.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsfd gs190\">Banco Desio ha rimborsato nel corso del 2024 (alla data di naturale scadenza) le ultime tranches<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws13e gs191\">di TL<span class=\"_ _3\"></span>TRO III per cui al 31 dicembre 2025 non sono stati rilevati i relativi inter<span class=\"_ _2\"></span>essi passivi che<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs192\">invece al 31 dicembre 2024 ammontavano 26,1 milioni di eur<span class=\"_ _2\"></span>o.<span class=\"_ _567\"> </span></div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gs194\">T<span class=\"_ _3\"></span>rattamento contabile del contributo straordinario volontario ex Legge 199/2025<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs195\">L<span class=\"_ _a\"></span>\u2019art. <span class=\"_ _1\"> </span>26 <span class=\"_ _24\"> </span>del <span class=\"_ _1\"> </span>D.L. <span class=\"_ _1\"> </span>10 <span class=\"_ _24\"> </span>agosto <span class=\"_ _1\"> </span>2023, <span class=\"_ _1\"> </span>n. <span class=\"_ _24\"> </span>104 <span class=\"_ _1\"> </span>- <span class=\"_ _1\"> </span>convertito <span class=\"_ _24\"> </span>con <span class=\"_ _1\"> </span>modificazioni <span class=\"_ _1\"> </span>dalla <span class=\"_ _24\"> </span>Legge <span class=\"_ _1\"> </span>del <span class=\"_ _1\"> </span>9<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws17f gs196\">ottobre 2023, n. 136 \u2013 ha intr<span class=\"_ _2\"></span>odotto nell\u2019ordinamento tributario nazionale, per l\u2019anno 2023,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2f6 gs197\">un\u2019imposta straordinaria a carico delle banche, commisurato all\u2019incr<span class=\"_ _2\"></span>emento del margine<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1ae gs198\">di interesse intervenuto tra il 2021 ed il 2023, con un limite massimo calcolato in funzione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsca gs199\">dell'esposizione al rischio su base individuale (\u201cRW<span class=\"_ _2\"></span>A \u2013 Risk W<span class=\"_ _2\"></span>eighted Asset\u201d) riferito alla data<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs19a\">di chiusura dell\u2019esercizio 2022.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws88 gs19b\">In sede di conversione del citato decreto \u00e8 stato intr<span class=\"_ _2\"></span>odotto il comma 5-bis che ha consentito<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wscf gs19c\">alle banche, in luogo del versamento dell\u2019imposta entro il 30 giugno 2024, di destinar<span class=\"_ _2\"></span>e, in sede<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws141 gs19d\">di approvazione del bilancio 2023, un importo non inferior<span class=\"_ _2\"></span>e a due volte e mezza l\u2019imposta a una<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs19e\">riserva non distribuibile a tal fine individuata.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs19f\">Qualora la riserva <span class=\"_ _2\"></span>cos\u00ec costituita dovesse essere <span class=\"_ _2\"></span>successivamente utilizzata per la distribuzione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws24e gs1a0\">di utili, l\u2019imposta dovuta dovr\u00e0 essere pagata integralmente, maggiorata degli inter<span class=\"_ _2\"></span>essi maturati<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1a1\">sulla <span class=\"_ _24\"> </span>base <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>quanto <span class=\"_ _24\"> </span>previsto <span class=\"_ _24\"> </span>dalla <span class=\"_ _1\"> </span>legge. <span class=\"_ _24\"> </span>T<span class=\"_ _3\"></span>ale <span class=\"_ _24\"> </span>riserva <span class=\"_ _1\"> </span>potr\u00e0 <span class=\"_ _24\"> </span>essere <span class=\"_ _24\"> </span>utilizzata <span class=\"_ _24\"> </span>per <span class=\"_ _1\"> </span>coprire <span class=\"_ _24\"></span>le<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2c gs1a2\">perdite ed \u00e8 computabile tra gli elementi del capitale primario di classe 1 (CET1), in linea con<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1a3\">quanto previsto dal Regolamento UE n. 575/2013.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsa2 gs1a4\">Con riferimento all\u2019imposta straordinaria in esame, pari a 18,6 milioni, si ricor<span class=\"_ _2\"></span>da che l\u2019Assemblea<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws10b gs1a5\">annuale degli azionisti di Banco Desio del 18 aprile 2024 ha approvato la pr<span class=\"_ _2\"></span>oposta di destinare<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1a6\">una <span class=\"_ _b\"></span>quota <span class=\"_ _8\"></span>parte <span class=\"_ _b\"></span>dell\u2019utile <span class=\"_ _b\"></span>dell\u2019esercizio <span class=\"_ _b\"></span>2023 <span class=\"_ _8\"></span>alla <span class=\"_ _b\"></span>costituzione <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>una <span class=\"_ _b\"></span>specifica <span class=\"_ _b\"></span>riserva <span class=\"_ _8\"></span>(Riserva<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1a7\">2023), <span class=\"_ _1d\"></span>pari <span class=\"_ _1d\"></span>a <span class=\"_ _1d\"></span>due <span class=\"_ _1d\"></span>volte <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>mezza <span class=\"_ _24\"></span>l\u2019ammontare <span class=\"_ _8\"></span>dell\u2019imposta <span class=\"_ _1d\"></span>straordinaria <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>quindi <span class=\"_ _1d\"></span>pari <span class=\"_ _1d\"></span>a <span class=\"_ _1d\"></span>46,7<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs1a8\">milioni. Al 31 dicembre 2025 la suddetta riserva \u00e8 ancora integra non essendosi nel frattempo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1a9\">verificato alcun \u201cevento vincolante\u201d a fr<span class=\"_ _2\"></span>onte di cui rilevare, ai sensi <span class=\"_ _2\"></span>dell\u2019IFRIC 21, una passivit\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs1aa\">ed il relativo oner<span class=\"_ _2\"></span>e, per un importo pari all\u2019imposta da pagare.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1ab\">I commi 68-73 dell\u2019art. 1 della Legge 30 dicembre 2025, <span class=\"_ _2\"></span>n. 199, entrata in vigore il 1\u00b0 gennaio<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1ac\">2026, <span class=\"_ _a\"></span>hanno <span class=\"_ _a\"></span>poi <span class=\"_ _3\"></span>mod<span class=\"_ _b\"></span>ificato <span class=\"_ _3\"></span>la <span class=\"_ _a\"></span>suddetta <span class=\"_ _a\"></span>d<span class=\"_ _b\"></span>isciplina <span class=\"_ _a\"></span>dell\u2019imposta <span class=\"_ _a\"></span>straordinaria. <span class=\"_ _3\"></span>In <span class=\"_ _a\"></span>particolare, <span class=\"_ _3\"></span>sono<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs1ad\">stati introdotti:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs1ae\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsab\">una presunzione legale di prioritaria distribuzione della riserva costituita in alternativa al<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wsab\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1b6\">pagamento <span class=\"_ _1d\"></span>dell\u2019imposta <span class=\"_ _1d\"></span>straordinaria <span class=\"_ _1d\"></span>(\u201cRiserva <span class=\"_ _1d\"></span>2023\u201d), <span class=\"_ _1d\"></span>che <span class=\"_ _1d\"></span>opera <span class=\"_ _1d\"></span>ai <span class=\"_ _24\"></span>fini <span class=\"_ _1d\"></span>fiscali <span class=\"_ _1d\"></span>a <span class=\"_ _1d\"></span>partire<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1b7\">dagli <span class=\"_ _2\"></span>esercizi <span class=\"_ _a\"></span>con <span class=\"_ _2\"></span>inizio <span class=\"_ _2\"></span>successivo <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>1\u00b0 <span class=\"_ _2\"></span>gennaio <span class=\"_ _2\"></span>2028 <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>caso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>distribuzione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>utili <span class=\"_ _2\"></span>(inclusi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs1b8\">gli acconti sui dividendi) o riserve;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs1b9\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">un <span class=\"_ _2\"></span>contributo straor<span class=\"_ _2\"></span>dinario volontario <span class=\"_ _a\"></span>sulla suddetta <span class=\"_ _2\"></span>riserva, fino <span class=\"_ _a\"></span>all\u2019esercizio <span class=\"_ _2\"></span>in corso <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1ba\">dicembre <span class=\"_ _2\"></span>2028, mediante <span class=\"_ _a\"></span>pagamento del <span class=\"_ _2\"></span>contributo stesso <span class=\"_ _2\"></span>con aliquota <span class=\"_ _2\"></span>(a) <span class=\"_ _2\"></span>del 27,5% <span class=\"_ _2\"></span>per<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsda gs1bb\">le riserve esistenti al termine dell\u2019esercizio 2025, oppur<span class=\"_ _2\"></span>e (b) del 33% per le riserve esistenti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs1bc\">al termine dell\u2019esercizio successivo.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1bd\">A <span class=\"_ _3\"></span>partire <span class=\"_ _3\"></span>dall\u2019esercizio <span class=\"_ _3\"></span>avente <span class=\"_ _3\"></span>inizio <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>1\u00b0 <span class=\"_ _3\"></span>gennaio <span class=\"_ _a\"></span>2029, <span class=\"_ _3\"></span>la <span class=\"_ _a\"></span>distribuzione <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>utili <span class=\"_ _3\"></span>o <span class=\"_ _a\"></span>riserve <span class=\"_ _3\"></span>in <span class=\"_ _a\"></span>assenza<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1be\">del pagamento del contributo straor<span class=\"_ _2\"></span>dinario comporterebbe quindi <span class=\"_ _2\"></span>l\u2019applicazione dell\u2019imposta<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1bf\">straordinaria <span class=\"_ _2\"></span>con aliquota <span class=\"_ _2\"></span>del 40% <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>\u201cRiserva 2023\u201d, <span class=\"_ _2\"></span>in conseguenza <span class=\"_ _2\"></span>dell\u2019applicazione della<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs1c0\">suddetta presunzione legale.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws110 gs1c1\">In considerazione dei pi\u00f9 recenti piani pr<span class=\"_ _2\"></span>evisionali e del fatto che Banco Desio ragionevolmente<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws111 gs1c2\">continuer\u00e0 ad adottare una coer<span class=\"_ _2\"></span>ente politica di distribuzione di utili in misura tale da<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd0 gs1c3\">determinare l\u2019assoggettamento all\u2019imposta del 40% sulla \u201cRiserva 2023\u201d, in data 10 febbraio<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wse6 gs1c4\">2026 il Consiglio di Amministrazione di Banco Desio ha deciso di esercitar<span class=\"_ _2\"></span>e l\u2019opzione per il<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1c5\">versamento <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>contributo <span class=\"_ _b\"></span>straordinario <span class=\"_ _b\"></span>applicando <span class=\"_ _8\"></span>l\u2019aliquota <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>27,5% <span class=\"_ _b\"></span>sulla <span class=\"_ _8\"></span>\u201cRiserva <span class=\"_ _b\"></span>2023\u201d<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs1c6\">esistente al 31 dicembre 2025.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsae gs1c7\">La scelta di proceder<span class=\"_ _2\"></span>e al pagamento del contributo straordinario ha comportato la necessit\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1c8\">di <span class=\"_ _2\"></span>identificare, <span class=\"_ _2\"></span>seguendo le <span class=\"_ _2\"></span>indicazioni pr<span class=\"_ _2\"></span>eviste dal <span class=\"_ _a\"></span>paragrafo 10 <span class=\"_ _2\"></span>dello IAS <span class=\"_ _2\"></span>8 <span class=\"_ _2\"></span>- Principi <span class=\"_ _2\"></span>contabili,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1c9\">cambiamenti nel<span class=\"_ _b\"></span>le stime <span class=\"_ _b\"></span>ed <span class=\"_ _b\"></span>errori, una <span class=\"_ _b\"></span>specifica <span class=\"_ _b\"></span>accounting <span class=\"_ _b\"></span>policy <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>quanto <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>fattispecie <span class=\"_ _b\"></span>del<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws21f gs1ca\">contributo straordinario volontario</div><div class=\"t m0 h2d ff9 fs19 fc0 sc0 ls0 ws0 gs1cb\">78</div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws21f gs1cc\"> non rientra nell\u2019ambito di applicazione n\u00e9 dell\u2019IFRIC 21 -<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1cd\">T<span class=\"_ _3\"></span>ributi (in <span class=\"_ _a\"></span>quanto <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>vi <span class=\"_ _2\"></span>\u00e8 un\u2019imposizione <span class=\"_ _a\"></span>a <span class=\"_ _2\"></span>pagare <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>parte <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>un\u2019amministrazione <span class=\"_ _2\"></span>pubblica) <span class=\"_ _2\"></span>n\u00e9<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1ce\">dello IAS 12 - Imposte sul reddito (in quanto non si tratta di un\u2019imposta sul r<span class=\"_ _2\"></span>eddito).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls1 ws12 gs1cf\">Nell\u2019applicazione <span class=\"_ _a\"></span>di <span class=\"_ _3\"></span>quanto <span class=\"_ _a\"></span>previsto <span class=\"_ _a\"></span>dal <span class=\"_ _3\"></span>suddet<span class=\"_ _b\"></span>to <span class=\"_ _3\"></span>paragrafo <span class=\"_ _a\"></span>10 <span class=\"_ _a\"></span>dello <span class=\"_ _a\"></span>IAS <span class=\"_ _a\"></span>8, <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>successivo <span class=\"_ _a\"></span>paragrafo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls1 wsa4 gs1d0\">11 dispone che occorre far<span class=\"_ _2\"></span>e riferimento ad alcune fonti, tra cui, innanzitutto, le disposizioni degli<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls1 ws12 gs1d1\">IAS/IFRS <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>trattano <span class=\"_ _8\"></span>fattispecie <span class=\"_ _1d\"></span>similari. <span class=\"_ _8\"></span>Al <span class=\"_ _8\"></span>fine <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>sviluppare <span class=\"_ _8\"></span>l\u2019accounting <span class=\"_ _8\"></span>policy <span class=\"_ _8\"></span>pi\u00f9 <span class=\"_ _8\"></span>idonea <span class=\"_ _1d\"></span>a<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls1 ws1a0 gs1d2\">fornire un\u2019informativa rilevante e attendibile, sono state considerate per analogia le pr<span class=\"_ _2\"></span>evisioni<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls1 ws12 gs1d3\">del <span class=\"_ _8\"></span>paragrafo <span class=\"_ _1d\"></span>61A <span class=\"_ _1d\"></span>dello <span class=\"_ _1d\"></span>IAS <span class=\"_ _1d\"></span>12 <span class=\"_ _1d\"></span>che <span class=\"_ _1d\"></span>richiede <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>rilevare <span class=\"_ _1d\"></span>la <span class=\"_ _8\"></span>fiscalit\u00e0 <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>coerenza <span class=\"_ _8\"></span>con <span class=\"_ _1d\"></span>la <span class=\"_ _1d\"></span>posta <span class=\"_ _1d\"></span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls1 ws12 gs1d4\">riferimento su cui <span class=\"_ _2\"></span>\u00e8 computata l\u2019imposta e che, <span class=\"_ _2\"></span>nel caso specifico, \u00e8 il <span class=\"_ _2\"></span>patrimonio netto.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls1 wsd3 gs1b0\">Nel bilancio al 31 dicembre 2025 il contributo straor<span class=\"_ _2\"></span>dinario volontario \u00e8 stato pertanto imputato </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls1 ws52 gs1b1\">direttamente a decurtazione del patrimonio netto, con l\u2019iscrizione di una nuova riserva negativa, </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls1 wsbd gs1b2\">e con la contestuale rilevazione del correlato debito nelle altr<span class=\"_ _2\"></span>e passivit\u00e0. Poich\u00e9 alla medesima </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls1 ws150 gs1b3\">data di riferimento del 31 dicembre 2025 la Riserva 2023 ammonta a 46,7 milioni, l\u2019ammontar<span class=\"_ _2\"></span>e del </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls1 ws0 gs1b4\">contributo straordinario, da versar<span class=\"_ _2\"></span>e entro il 30 giugno 2026, \u00e8 stato determinato in 12,8 milioni.<span class=\"_ _567\"> </span></div>Crediti d\u2019imposta connessi con i Decr<span class=\"_ _2\"></span>eti-legge \u201cCura Italia\u201d e \u201cRilancio\u201d acquistati a seguito di cessione da parte dei beneficiari diretti o di pr<span class=\"_ _2\"></span>ecedenti acquirenti (es. ecobonus) I Decreti-legge n. 18/2020 (c.d. \u201cCura Italia\u201d) e n. 34/2020 (c.d. \u201cRilancio\u201d) hanno intr<span class=\"_ _2\"></span>odotto nell\u2019ordinamento <span class=\"_ _3\"></span>italiano <span class=\"_ _3\"></span>misure <span class=\"_ _a\"></span>fiscali <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>incentivazione <span class=\"_ _a\"></span>connesse <span class=\"_ _3\"></span>sia <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>spese <span class=\"_ _a\"></span>per <span class=\"_ _3\"></span>investimenti (es. eco e sismabonus) sia con spese correnti (es. canoni di locazione di locali ad uso non abitativo). <span class=\"_ _9\"> </span>T<span class=\"_ _3\"></span>ali <span class=\"_ _38\"> </span>incentivi <span class=\"_ _9\"> </span>fiscali  si <span class=\"_ _9\"> </span>applicano <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>famiglie  o <span class=\"_ _9\"> </span>imprese, <span class=\"_ _9\"> </span>sono <span class=\"_ _9\"> </span>commisurati <span class=\"_ _9\"> </span>a  una percentuale della spesa sostenuta (che in alcuni casi raggiunge anche il 110%) e sono er<span class=\"_ _2\"></span>ogati sotto forma di crediti d\u2019imposta o di detrazioni d\u2019imposta (trasformabili su opzione in cr<span class=\"_ _2\"></span>editi d\u2019imposta). Le caratteristiche principali di tali crediti d\u2019imposta sono (i) la possibilit\u00e0 di utilizzo in compensazione; <span class=\"_ _2\"></span>(ii) <span class=\"_ _2\"></span>la <span class=\"_ _a\"></span>cedibil<span class=\"_ _b\"></span>it\u00e0 <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>terzi <span class=\"_ _a\"></span>acquirenti <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>(iii) <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>rimborsabilit\u00e0 <span class=\"_ _2\"></span>da <span class=\"_ _a\"></span>parte dell\u2019Erario.<span class=\"_ _567\"> </span>La <span class=\"_ _1\"> </span>contabilizzazione <span class=\"_ _9\"> </span>dei <span class=\"_ _1\"> </span>crediti <span class=\"_ _1\"> </span>d\u2019imposta <span class=\"_ _9\"> </span>acquistati <span class=\"_ _1\"> </span>da <span class=\"_ _1\"> </span>un <span class=\"_ _9\"> </span>soggetto <span class=\"_ _1\"> </span>terzo <span class=\"_ _9\"> </span>(cessionario <span class=\"_ _1\"> </span>del credito <span class=\"_ _b\"></span>d\u2019imposta) <span class=\"_ _b\"></span>non <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _b\"></span>riconducibile <span class=\"_ _8\"></span>ad <span class=\"_ _b\"></span>uno <span class=\"_ _8\"></span>specifico <span class=\"_ _b\"></span>principio <span class=\"_ _8\"></span>contabile <span class=\"_ _b\"></span>internazionale. <span class=\"_ _8\"></span>Lo IAS 8 prevede che, nei casi in cui vi sia una fattispecie non esplicitamente trattata da un principio contabile <span class=\"_ _8\"></span>IAS/IFRS, <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>direzione <span class=\"_ _b\"></span>aziendale <span class=\"_ _8\"></span>definisca <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>accounting <span class=\"_ _8\"></span>policy <span class=\"_ _8\"></span>idonea <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>garantire un\u2019informativa rilevante e attendibile di tali operazioni.<span class=\"_ _567\"> </span>A <span class=\"_ _3\"></span>tal <span class=\"_ _a\"></span>fine <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>Gruppo, <span class=\"_ _a\"></span>tenendo <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>considerazione <span class=\"_ _a\"></span>le <span class=\"_ _a\"></span>indicazioni <span class=\"_ _a\"></span>espresse <span class=\"_ _3\"></span>dalle <span class=\"_ _a\"></span>Autorit\u00e0 <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>Vigilanza, si \u00e8 dotato di una accounting policy che fa riferimento alla disciplina contabile prevista dall\u2019IFRS 9, applicandone in via analogica le disposizioni compatibili con le caratteristiche dell\u2019operazione e <span class=\"_ _8\"></span>considerando <span class=\"_ _b\"></span>che <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>cr<span class=\"_ _2\"></span>editi <span class=\"_ _8\"></span>d\u2019imposta <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>questione <span class=\"_ _8\"></span>sono, <span class=\"_ _8\"></span>sul <span class=\"_ _b\"></span>piano <span class=\"_ _8\"></span>sostanziale, <span class=\"_ _8\"></span>assimilabili <span class=\"_ _8\"></span>a un\u2019attivit\u00e0 <span class=\"_ _4\"></span>finanziaria. <span class=\"_ _7d\"></span>Banco <span class=\"_ _4\"></span>Desio <span class=\"_ _4\"></span>acquista <span class=\"_ _7d\"></span>i <span class=\"_ _4\"></span>crediti <span class=\"_ _4\"></span>secondo <span class=\"_ _4\"></span>la <span class=\"_ _7d\"></span>propria <span class=\"_ _4\"></span>tax <span class=\"_ _4\"></span>capacity<span class=\"_ _a\"></span>, <span class=\"_ _7d\"></span>con <span class=\"_ _4\"></span>l\u2019obiettivo di detenerli e utilizzarli per le compensazioni future, pertanto, tali cr<span class=\"_ _2\"></span>editi sono riconducibili ad un business <span class=\"_ _2\"></span>model Hold <span class=\"_ _2\"></span>to Collect <span class=\"_ _2\"></span>e rilevati <span class=\"_ _2\"></span>al costo <span class=\"_ _2\"></span>ammortizzato, con <span class=\"_ _2\"></span>rappresentazione <span class=\"_ _2\"></span>della remunerazione nel mar<span class=\"_ _2\"></span>gine di interesse durante l\u2019arco temporale di r<span class=\"_ _2\"></span>ecupero. La valutazione di tali crediti <span class=\"_ _b\"></span>dovr\u00e0 <span class=\"_ _b\"></span>essere effettuata considerando <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>flussi <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>utilizzo <span class=\"_ _b\"></span>attraverso <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>compensazioni future <span class=\"_ _1\"> </span>stimate, <span class=\"_ _9\"> </span>non <span class=\"_ _1\"> </span>risulta <span class=\"_ _9\"> </span>invece <span class=\"_ _9\"> </span>applicabile <span class=\"_ _1\"> </span>alla <span class=\"_ _9\"> </span>specifica <span class=\"_ _1\"> </span>casistica <span class=\"_ _9\"> </span>il <span class=\"_ _9\"> </span>framework <span class=\"_ _1\"> </span>contabile previsto <span class=\"_ _8\"></span>dall\u2019IFRS <span class=\"_ _24\"></span>9 <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>il <span class=\"_ _24\"></span>calcolo <span class=\"_ _1d\"></span>delle <span class=\"_ _1d\"></span>perdite <span class=\"_ _1d\"></span>attese, <span class=\"_ _1d\"></span>ossia <span class=\"_ _24\"></span>su <span class=\"_ _1d\"></span>questi <span class=\"_ _1d\"></span>crediti <span class=\"_ _1d\"></span>d\u2019imposta <span class=\"_ _24\"></span>non viene calcolata <span class=\"_ _b\"></span>ECL, in <span class=\"_ _b\"></span>quanto non esiste <span class=\"_ _b\"></span>un rischio <span class=\"_ _b\"></span>di credito della <span class=\"_ _b\"></span>controparte, tenuto conto<span class=\"_ _567\"> </span>che il realizzo del cr<span class=\"_ _2\"></span>edito avviene tramite compensazione con dei debiti e non tramite incasso.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>enuto <span class=\"_ _a\"></span>conto <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>crediti <span class=\"_ _a\"></span>d\u2019imposta <span class=\"_ _2\"></span>acquistati <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>rappresentano, <span class=\"_ _a\"></span>ai <span class=\"_ _2\"></span>sensi <span class=\"_ _a\"></span>dei <span class=\"_ _2\"></span>principi <span class=\"_ _2\"></span>contabili<span class=\"_ _567\"> </span>internazionali, <span class=\"_ _1\"> </span>attivit\u00e0 <span class=\"_ _9\"> </span>fiscali, <span class=\"_ _1\"> </span>contributi <span class=\"_ _1\"> </span>pubblici, <span class=\"_ _1\"> </span>at<span class=\"_ _b\"></span>tivit\u00e0 <span class=\"_ _1\"> </span>immateriali <span class=\"_ _9\"> </span>o <span class=\"_ _24\"> </span>attivit\u00e0 <span class=\"_ _9\"> </span>finanziarie, <span class=\"_ _1\"> </span>la<span class=\"_ _567\"> </span>classificazione <span class=\"_ _8\"></span>pi\u00f9 <span class=\"_ _b\"></span>appropriata, <span class=\"_ _8\"></span>ai <span class=\"_ _b\"></span>fini <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>presentazione <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>bilancio, <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>quella <span class=\"_ _b\"></span>residuale <span class=\"_ _8\"></span>fra <span class=\"_ _8\"></span>le<span class=\"_ _567\"> </span>Altre Attivit\u00e0 dello stato patrimoniale.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExceptionalItemsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-628": {
   "value": "Informativa su erogazioni pubbliche di cui all\u2019art. 1, comma 125 della Legge 4 agosto 2017, n.<span class=\"_ _567\"> </span>124 (\u201cLegge annuale per il mercato e la concorr<span class=\"_ _2\"></span>enza\u201d)<span class=\"_ _567\"> </span>La Legge n. 124 del 4 agosto 2017 \u201cLegge annuale per il mercato e la concorr<span class=\"_ _2\"></span>enza\u201d (di seguito<span class=\"_ _567\"> </span>anche Legge n. 124/2017) ha intr<span class=\"_ _2\"></span>odotto all\u2019art. 1, commi da 125 a 129, alcune misure <span class=\"_ _2\"></span>finalizzate<span class=\"_ _567\"> </span>ad assicurare la traspar<span class=\"_ _2\"></span>enza nel sistema delle erogazioni pubbliche. In particolare, tale legge<span class=\"_ _567\"> </span>prevede, che le impr<span class=\"_ _2\"></span>ese debbano fornire anche nella Nota integrativa del bilancio, e nell\u2019eventuale<span class=\"_ _567\"> </span>Nota integrativa consolidata, informazioni relative a \u201csovvenzioni, contributi, incarichi r<span class=\"_ _2\"></span>etribuiti<span class=\"_ _567\"> </span>e <span class=\"_ _9\"> </span>comunque <span class=\"_ _9\"> </span>vantaggi <span class=\"_ _9\"> </span>economici <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>qualunque <span class=\"_ _9\"> </span>gener<span class=\"_ _2\"></span>e\u201d <span class=\"_ _9\"> </span>(di <span class=\"_ _9\"> </span>seguito <span class=\"_ _9\"> </span>per <span class=\"_ _9\"> </span>brevit\u00e0 <span class=\"_ _1\"> </span>\u201cerogazioni<span class=\"_ _567\"> </span>pubbliche\u201d) ricevuti dalle pubbliche amministrazioni e dagli altri soggetti indicati dalla citata<span class=\"_ _567\"> </span>legge. L<span class=\"_ _a\"></span>\u2019inosservanza dell\u2019obbligo di pubblicazione comporta una sanzione amministrativa. Solo<span class=\"_ _567\"> </span>in un successivo momento la norma prevede la r<span class=\"_ _2\"></span>estituzione del contributo stesso.<span class=\"_ _567\"> </span>Al <span class=\"_ _7d\"></span>fine <span class=\"_ _7d\"></span>di <span class=\"_ _7d\"></span>evitare <span class=\"_ _7d\"></span>l\u2019accumulo <span class=\"_ _7d\"></span>di <span class=\"_ _7d\"></span>informazioni <span class=\"_ _7d\"></span>non <span class=\"_ _3\"></span>rilevanti, <span class=\"_ _7d\"></span>\u00e8 <span class=\"_ _7d\"></span>previsto <span class=\"_ _7d\"></span>che <span class=\"_ _7d\"></span>l\u2019obbligo <span class=\"_ _7d\"></span>di <span class=\"_ _7d\"></span>pubblicazione<span class=\"_ _567\"> </span>non <span class=\"_ _1d\"></span>sussista <span class=\"_ _1d\"></span>qualora <span class=\"_ _1d\"></span>l\u2019importo <span class=\"_ _1d\"></span>delle <span class=\"_ _1d\"></span>erogazioni <span class=\"_ _1d\"></span>pubbliche <span class=\"_ _1d\"></span>ricevute <span class=\"_ _1d\"></span>sia <span class=\"_ _1d\"></span>inferiore <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>soglia <span class=\"_ _1d\"></span>di<span class=\"_ _567\"> </span>Euro 10.000 da un medesimo soggetto.<span class=\"_ _567\"> </span>Dall\u2019agosto 2017 \u00e8 attivo il Registro nazionale degli aiuti di Stato pr<span class=\"_ _2\"></span>esso la Direzione generale<span class=\"_ _567\"> </span>per gli incentivi alle imprese del Minister<span class=\"_ _2\"></span>o delle Imprese e del Made in Italy<span class=\"_ _a\"></span>, in cui devono essere<span class=\"_ _567\"> </span>pubblicati gli aiuti di Stato e gli aiuti de minimis a favore di ciascuna impr<span class=\"_ _2\"></span>esa, da parte dei<span class=\"_ _567\"> </span>soggetti che concedono o gestiscono gli aiuti medesimi. Per gli aiuti individuali a favore delle<span class=\"_ _567\"> </span>societ\u00e0 <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>Gruppo <span class=\"_ _8\"></span>Banco <span class=\"_ _b\"></span>Desio, <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>fa <span class=\"_ _8\"></span>quindi <span class=\"_ _b\"></span>rinvio <span class=\"_ _b\"></span>alla <span class=\"_ _b\"></span>sezione <span class=\"_ _8\"></span>\u201cT<span class=\"_ _3\"></span>rasparenza <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>Registro\u201d, <span class=\"_ _b\"></span>il<span class=\"_ _567\"> </span>cui accesso \u00e8 pubblicamente disponibile.<span class=\"_ _567\"> </span>In <span class=\"_ _2\"></span>ottemperanza <span class=\"_ _a\"></span>a quanto <span class=\"_ _a\"></span>disposto <span class=\"_ _2\"></span>dall\u2019art. <span class=\"_ _2\"></span>1, <span class=\"_ _2\"></span>comma <span class=\"_ _a\"></span>125, della <span class=\"_ _a\"></span>legge <span class=\"_ _2\"></span>4 <span class=\"_ _2\"></span>agosto <span class=\"_ _a\"></span>2017, n. <span class=\"_ _a\"></span>124, <span class=\"_ _2\"></span>si<span class=\"_ _567\"> </span>comunica che nel corso dell\u2019esercizio 2025 non \u00e8 stato incassato dalle entit\u00e0 del Gruppo Banco<span class=\"_ _567\"> </span>Desio <span class=\"_ _a\"></span>alcun <span class=\"_ _2\"></span>importo <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>titolo <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>\u201csovvenzioni, <span class=\"_ _2\"></span>contributi, <span class=\"_ _a\"></span>incarichi <span class=\"_ _2\"></span>retribuiti <span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>comunque <span class=\"_ _a\"></span>vantaggi<span class=\"_ _567\"> </span>economici di qualunque genere\u201d. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-748": {
   "value": "Comparabilit\u00e0 degli schemi del bilancio  Per ogni conto degli schemi del bilancio occorre indicare anche l\u2019importo dell\u2019esercizio  precedente: se tali conti non sono comparabili, quelli relativi all\u2019esercizio precedente devono  essere adattati. Nel corso del 2025 \u00e8 stata completata la Purchase Price Allocation (PPA) connessa all\u2019acquisizione  del ramo sportelli di Banca Popolare Puglia e Basilicata. Come previsto dall\u2019IFRS 3 Aggregazioni  aziendali, Banco Desio ha rilevato le rettifiche che ne sono derivate (c.d. \u201crettifiche retrospettive\u201d)  come se la contabilizzazione dell\u2019aggregazione aziendale fosse stata completata alla data di  acquisizione e  ha  quindi proceduto a modificare le informazioni comparative per  l\u2019esercizio  2024 come di seguito illustrato. Raccordo  tra  Stato  patrimoniale  consolidato  al  31  dicembre  2024  pubblicato  e  Stato patrimoniale consolidato al 31 dicembre 2024 riesposto Euro/000 Voci dell\u2019attivo 31.12.2024 Rettifiche retrospettive 31.12.2024 Pubblicato Riesposto 10 Cassa e disponibilit\u00e0 liquide 1.019.658 - 1.019.658 20 Attivit\u00e0 finanziarie valutate al fair value con impatto a conto economico 198.902 - 198.902 a) attivit\u00e0 finanziarie detenute per la negoziazione 9.213 - 9.213 c) altre attivit\u00e0 finanziarie obbligatoriamente valutate al fair value 189.689 - 189.689 30 Attivit\u00e0 finanziarie valutate al fair value con impatto sulla redditivit\u00e0 complessiva 1.000.061 - 1.000.061 40 Attivit\u00e0 finanziarie valutate al costo ammortizzato 15.468.174 - 15.468.174 a) crediti verso banche 955.533 - 955.533 b) crediti verso clientela 14.512.641 - 14.512.641 50 Derivati di copertura 12.578 - 12.578 60 Adeguamento di valore delle attivit\u00e0 finanziarie oggetto di copertura generica (+/-) 1.661 - 1.661 70 Partecipazioni 5.134 - 5.134 90 Attivit\u00e0 materiali 230.253 - 230.253 100 Attivit\u00e0 immateriali 42.016 2.037 44.053 di cui: avviamento 15.322 - 15.322 110 Attivit\u00e0 fiscali 105.062 - 105.062 a) correnti 13.679 - 13.679 b) anticipate 91.383 - 91.383 130 Altre attivit\u00e0 549.960 - 549.960 Totale dell\u2019attivo 18.633.459 2.037 18.635.496 Euro/000 Voci del passivo e del patrimonio netto 31.12.2024 Rettifiche retrospettive 31.12.2024 Pubblicato Riesposto 0 Passivit\u00e0 finanziarie valutate al costo ammortizzato 16.664.203 - 16.664.203 a) debiti verso banche 798.673 - 798.673 b) debiti verso clientela 13.280.657 - 13.280.657 c) titoli in circolazione 2.584.873 - 2.584.873 0 Passivit\u00e0 finanziarie di negoziazione 1.954 - 1.954 0 Derivati di copertura 19.287 - 19.287 0 Passivit\u00e0 fiscali 12.017 674 12.691 a) correnti 1.151 - 1.151 b) differite 10.866 674 11.540 0 Altre passivit\u00e0 384.969 - 384.969 0 Trattamento di fine rapporto del personale 19.646 - 19.646 00 Fondi per rischi e oneri 83.289 - 83.289 a) impegni e garanzie rilasciate 3.531 - 3.531 c) altri fondi per rischi e oneri 79.758 - 79.758 20 Riserve da valutazione 12.633 - 12.633 50 Riserve 1.228.157 - 1.228.157 60 Sovrapprezzi di emissione 16.145 - 16.145 70 Capitale 70.693 - 70.693 80 Azioni Proprie (-) (5.625) - (5.625) 90 Patrimonio di pertinenza di terzi (+/-) 548 - 548 00 Utile (Perdita) d\u2019esercizio (+/-) 125.543 1.363 126.906 Totale del passivo e del patrimonio netto 18.633.459 2.037 18.635.496 Raccordo tra Conto economico annuale consolidato 2024 pubblicato e Conto economico annuale consolidato 2024 riesposto Euro/000 Voci 31.12.2024 Rettifiche 31.12.2024 Pubblicato retrospettive Riesposto 10 Interessi attivi e proventi assimilati 650.157 - 650.157 di cui: interessi attivi calcolati con il metodo dell\u2019interesse effettivo 459.856 - 459.856 20 Interessi passivi e oneri assimilati (266.099) - (266.099) 30 Margine di interesse 384.058 - 384.058 40 Commissioni attive 221.720 - 221.720 50 Commissioni passive (14.341) - (14.341) 60 Commissioni nette 207.379 - 207.379 70 Dividendi e proventi simili 752 - 752 80 Risultato netto dell\u2019attivit\u00e0 di negoziazione 3.914 - 3.914 90 Risultato netto dell\u2019attivit\u00e0 di copertura 198 - 198 100 Utili (perdite) da cessione o riacquisto di: 5.640 - 5.640 a) attivit\u00e0 finanziarie valutate al costo ammortizzato 1.807 - 1.807 b) attivit\u00e0 finanziarie valutate al fair value con impatto sulla redditivit\u00e0 complessiva 3.750 - 3.750 c) passivit\u00e0 finanziarie 83 - 83 110 Risultato netto delle altre attivit\u00e0 e passivit\u00e0 finanziarie valutate al fair value (5.236) - (5.236) con impatto a conto economico b) altre attivit\u00e0 finanziarie obbligatoriamente valutate al fair value (5.236) - (5.236) 120 Margine di intermediazione 596.705 - 596.705 130 Rettifiche/Riprese di valore nette per rischio di credito relativo a: (42.019) (2.315) (44.334) a) attivit\u00e0 finanziarie valutate al costo ammortizzato (42.071) (2.315) (44.386) b) attivit\u00e0 finanziarie valutate al fair value con impatto sulla redditivit\u00e0 complessiva 52 - 52 140 Utili/perdite da modifiche contrattuali senza cancellazioni 6 - 6 150 Risultato netto della gestione finanziaria 554.692 (2.315) 552.377 180 Risultato netto della gestione finanziaria e assicurativa 554.692 (2.315) 552.377 190 Spese amministrative: (385.237) - (385.237) a) spese per il personale (235.101) - (235.101) b) altre spese amministrative (150.136) - (150.136) segue \u2192 Per ulteriori dettagli sulle modifiche apportate, nonch\u00e9 per alcune note illustrative, si rimanda  all\u2019informativa contenuta nella \u201cParte G \u2013 Operazioni di aggregazione riguardanti imprese o  rami d\u2019azienda\u201d della nota integrativa al bilancio consolidato al 31 dicembre 2025. \u2190 segue 200 Accantonamenti netti ai fondi per rischi e oneri (4.368) - (4.368) a) impegni per garanzie rilasciate 486 - 486 b) altri accantonamenti netti (4.854) - (4.854) 210 Rettifiche/Riprese di valore nette su attivit\u00e0 materiali (18.838) - (18.838) 220 Rettifiche/Riprese di valore nette su attivit\u00e0 immateriali (4.582) - (4.582) 230 Altri oneri/proventi di gestione 44.963 3.678 48.641 240 Costi operativi (368.062) 3.678 (364.384) 250 Utili (Perdite) delle partecipazioni 501 - 501 260 Risultato netto della valutazione al fair value delle attivit\u00e0 materiali e immateriali (120) - (120) 290 Utile (Perdita) della operativit\u00e0 corrente al lordo delle imposte 187.011 1.363 188.374 300 Imposte sul reddito dell\u2019esercizio dell\u2019operativit\u00e0 corrente (65.114) - (65.114) 310 Utile (Perdita) della operativit\u00e0 corrente al netto delle imposte 121.897 1.363 123.260 320 Utile (Perdita) delle attivit\u00e0 operative cessate al netto delle imposte 2.959 - 2.959 330 Utile (Perdita) d\u2019esercizio 124.856 1.363 126.219 340 Utile (Perdita) d\u2019esercizio di pertinenza di terzi (687) - (687) 350 Utile (Perdita) d\u2019esercizio di pertinenza della capogruppo 125.543 1.363 126.906 ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfReasonWhyFinancialStatementsAreNotEntirelyComparable",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-730": {
   "value": "<div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gs203\">T<span class=\"_ _3\"></span>ermini di approvazione e pubblicazione del bilancio<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsaf gs204\">L<span class=\"_ _a\"></span>\u2019art. 154-ter del D.Lgs. 58/98 (T<span class=\"_ _3\"></span>.U.F<span class=\"_ _7d\"></span>.) prevede che, entr<span class=\"_ _2\"></span>o centoventi giorni dalla chiusura </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs205\">dell\u2019esercizio, <span class=\"_ _9\"> </span>sia <span class=\"_ _38\"> </span>approvato <span class=\"_ _9\"> </span>il <span class=\"_ _9\"> </span>bilancio  d\u2019eser<span class=\"_ _2\"></span>cizio  e <span class=\"_ _9\"> </span>sia <span class=\"_ _9\"> </span>pubblicata  la <span class=\"_ _9\"> </span>relazione <span class=\"_ _9\"> </span>finanziaria </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1ee gs206\">annuale comprendente il pr<span class=\"_ _2\"></span>ogetto di bilancio di esercizio, il bilancio consolidato, la relazione </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd6 gs207\">sulla gestione e l\u2019attestazione del Dirigente Preposto alla r<span class=\"_ _2\"></span>edazione dei documenti contabili </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs208\">societari di cui all\u2019articolo 154-bis, comma 5.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws103 gs209\">Il progetto di bilancio del Gruppo Banco di Desio e della Brianza S.p.A. \u00e8 stato appr<span class=\"_ _2\"></span>ovato dal </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsbe gs20a\">Consiglio di Amministrazione nella seduta del 12 marzo 2026 e sar\u00e0 sottoposto all\u2019approvazione </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs20b\">da parte dell\u2019Assemblea degli Azionisti convocata per il 29 aprile 2026.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-629": {
   "value": "<div class=\"t m0 h2f ff6 fs1a fc0 sc0 ls0 ws0 gs20d\">A.2 <span class=\"ff5 fs9\">Parte r<span class=\"_ _2\"></span>elativa alle principali voci di bilancio<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1a2 gs20e\">I criteri di valutazione di seguito descritti, utilizzati nella redazione del pr<span class=\"_ _2\"></span>esente documento, </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wse2 gs20f\">sono conformi ai principi contabili internazionali IAS/IFRS omologati dalla Commissione </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsbf gs210\">Europea in vigor<span class=\"_ _2\"></span>e alla data di riferimento dello stesso e sono applicati nella prospettiva della </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs211\">continuit\u00e0 aziendale.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs212\">Per <span class=\"_ _1d\"></span>le <span class=\"_ _1d\"></span>operazioni <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>compravendita <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>finanziarie <span class=\"_ _24\"></span>standardizzate, <span class=\"_ _8\"></span>e <span class=\"_ _1d\"></span>cio\u00e8 <span class=\"_ _24\"></span>dei <span class=\"_ _1d\"></span>contratti </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1ee gs213\">per cui la consegna avviene in un arco di tempo stabilito da r<span class=\"_ _2\"></span>egolamenti o da convenzioni di </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs214\">mercato, si fa riferimento alla data di r<span class=\"_ _2\"></span>egolamento.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ffb fs3 fc2 sc0 ls0 ws0 gs215\">1. Attivit\u00e0 finanziarie valutate al fair value con impatto a conto economico (FVTPL)<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs216\">Criteri di classificazione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs217\">Sono <span class=\"_ _8\"></span>classificate <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>questa <span class=\"_ _8\"></span>categoria <span class=\"_ _1d\"></span>le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _8\"></span>diverse <span class=\"_ _1d\"></span>da <span class=\"_ _8\"></span>quelle <span class=\"_ _8\"></span>classificate <span class=\"_ _8\"></span>tra <span class=\"_ _1d\"></span>le<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs218\">Attivit\u00e0 <span class=\"_ _2\"></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 sulla <span class=\"_ _a\"></span>redditivit\u00e0 <span class=\"_ _2\"></span>complessiva <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>Attivit\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs219\">finanziare valutate al costo ammortizzato. La voce, in particolar<span class=\"_ _2\"></span>e, include:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs21a\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">le attivit\u00e0 finanziarie detenute per la <span class=\"_ _b\"></span>negoziazione, essenzialmente rappresentate da titoli<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs21b\">di <span class=\"_ _8\"></span>debito <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>capitale <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>dal <span class=\"_ _1d\"></span>valore <span class=\"_ _8\"></span>positivo <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>contratti <span class=\"_ _8\"></span>derivati <span class=\"_ _8\"></span>detenuti <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>finalit\u00e0 <span class=\"_ _8\"></span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs21c\">negoziazione;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs21d\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _b\"></span>finanziarie <span class=\"_ _8\"></span>obbligatoriamente <span class=\"_ _8\"></span>valutate <span class=\"_ _8\"></span>al <span class=\"_ _b\"></span>fair <span class=\"_ _8\"></span>value, <span class=\"_ _8\"></span>rappresentate <span class=\"_ _b\"></span>dalle <span class=\"_ _8\"></span>attivit\u00e0<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs21e\">finanziarie <span class=\"_ _24\"> </span>che <span class=\"_ _24\"> </span>non <span class=\"_ _1\"> </span>soddisfano <span class=\"_ _24\"> </span>i <span class=\"_ _1\"> </span>requisiti <span class=\"_ _24\"></span>per <span class=\"_ _24\"></span>la <span class=\"_ _24\"> </span>valutazione <span class=\"_ _1\"> </span>al <span class=\"_ _24\"> </span>costo <span class=\"_ _24\"> </span>ammortizzato <span class=\"_ _1\"> </span>o <span class=\"_ _24\"> </span>al<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs21f\">fair <span class=\"_ _24\"> </span>value <span class=\"_ _1\"> </span>con <span class=\"_ _1\"> </span>impatto <span class=\"_ _1\"> </span>sulla <span class=\"_ _1\"> </span>redditivit\u00e0 <span class=\"_ _24\"> </span>complessiva. <span class=\"_ _1\"> </span>Si <span class=\"_ _1\"> </span>tratta <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>attivit\u00e0 <span class=\"_ _1\"> </span>finanziarie <span class=\"_ _1\"> </span>i <span class=\"_ _1\"> </span>cui<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1e2 gs220\">termini contrattuali non prevedono esclusivamente rimborsi del capitale e pagamenti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws96 gs221\">dell\u2019interesse sull\u2019importo del capitale da r<span class=\"_ _2\"></span>estituire (SPPI test non superato) oppure che<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs222\">non <span class=\"_ _8\"></span>sono <span class=\"_ _b\"></span>detenute <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>quadro <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>modello <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>business <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>obiettivo <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>il <span class=\"_ _b\"></span>possesso <span class=\"_ _8\"></span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs223\">attivit\u00e0 <span class=\"_ _b\"></span>finalizzato <span class=\"_ _8\"></span>alla <span class=\"_ _b\"></span>raccol<span class=\"_ _b\"></span>ta <span class=\"_ _b\"></span>dei <span class=\"_ _8\"></span>flussi <span class=\"_ _b\"></span>finanziari <span class=\"_ _8\"></span>contrattuali <span class=\"_ _b\"></span>(\u201cHTC\u201d) <span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>cui <span class=\"_ _b\"></span>obiet<span class=\"_ _b\"></span>tivo <span class=\"_ _b\"></span>\u00e8<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs224\">conseguito <span class=\"_ _2\"></span>sia <span class=\"_ _2\"></span>mediante <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>raccolta <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>flussi <span class=\"_ _2\"></span>finanziari <span class=\"_ _2\"></span>contrattuali <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>mediante <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>vendita<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs225\">di attivit\u00e0 finanziarie (\u201cHTCS\u201d);<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs226\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">le <span class=\"_ _1\"> </span>attivit\u00e0 <span class=\"_ _1\"> </span>finanziarie <span class=\"_ _9\"> </span>designate <span class=\"_ _1\"> </span>al <span class=\"_ _1\"> </span>fair <span class=\"_ _9\"> </span>value, <span class=\"_ _24\"> </span>ossia <span class=\"_ _9\"> </span>le <span class=\"_ _1\"> </span>attivit\u00e0 <span class=\"_ _1\"> </span>finanziarie <span class=\"_ _1\"> </span>cos\u00ec <span class=\"_ _9\"> </span>definite <span class=\"_ _1\"> </span>al<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws5f gs227\">momento della rilevazione iniziale e ove ne sussistano i presupposti. In r<span class=\"_ _2\"></span>elazione a tale<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs228\">fattispecie, <span class=\"_ _1\"> </span>un\u2019entit\u00e0 <span class=\"_ _1\"> </span>pu\u00f2 <span class=\"_ _1\"> </span>designare <span class=\"_ _24\"> </span>irrevocabilmente <span class=\"_ _1\"> </span>all\u2019iscrizione <span class=\"_ _1\"> </span>un\u2019attivit\u00e0 <span class=\"_ _1\"> </span>finanziaria<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs229\">come <span class=\"_ _1d\"></span>valutata <span class=\"_ _24\"> </span>al <span class=\"_ _24\"> </span>fair <span class=\"_ _24\"></span>value <span class=\"_ _24\"></span>con <span class=\"_ _1d\"></span>impatto <span class=\"_ _24\"> </span>a <span class=\"_ _24\"> </span>conto <span class=\"_ _24\"></span>economico <span class=\"_ _24\"></span>solamente <span class=\"_ _1d\"></span>se <span class=\"_ _24\"> </span>cos\u00ec <span class=\"_ _24\"> </span>facendo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs22a\">elimina o riduce significativamente un\u2019incoerenza valutativa.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs22c\">All\u2019atto della rilevazione <span class=\"_ _b\"></span>iniziale le <span class=\"_ _b\"></span>attivit\u00e0 finanziarie valutate <span class=\"_ _b\"></span>al fair <span class=\"_ _b\"></span>value con impatto <span class=\"_ _b\"></span>a conto<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws49 gs22d\">economico sono rilevate al fair value, che corrisponde al corrispettivo pagato, senza considerare<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1e gs22e\">i costi o proventi di transazione dir<span class=\"_ _2\"></span>ettamente attribuibili allo strumento stesso che sono imputati<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs22f\">nel Conto Economico.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs230\">Criteri di valutazione<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs231\">Successivamente alla <span class=\"_ _2\"></span>rilevazione <span class=\"_ _2\"></span>iniziale, le <span class=\"_ _2\"></span>Attivit\u00e0 finanziarie <span class=\"_ _2\"></span>valutate al <span class=\"_ _2\"></span>fair value <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>impatto<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws9b gs232\">a conto economico sono valorizzate al fair value. Gli effetti dell\u2019applicazione di tale criterio di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs233\">valutazione sono imputati nel Conto Economico.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs234\">Per <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>determinazione <span class=\"_ _1\"> </span>del <span class=\"_ _24\"> </span>fair <span class=\"_ _24\"> </span>value <span class=\"_ _1\"> </span>degli <span class=\"_ _24\"> </span>strumenti <span class=\"_ _24\"> </span>finanziari <span class=\"_ _1\"> </span>quotati <span class=\"_ _24\"> </span>in <span class=\"_ _1\"> </span>un <span class=\"_ _24\"> </span>mercato <span class=\"_ _24\"></span>attivo,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs235\">vengono <span class=\"_ _8\"></span>utilizzate <span class=\"_ _8\"></span>quotazioni <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>mercato. <span class=\"_ _8\"></span>In <span class=\"_ _8\"></span>assenza <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>un <span class=\"_ _8\"></span>mercato <span class=\"_ _8\"></span>attivo, <span class=\"_ _8\"></span>vengono <span class=\"_ _8\"></span>utilizzati<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsbc gs236\">metodi di stima e modelli valutativi comunemente adottati, che tengono conto di tutti i fattori<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws8b gs237\">di rischio correlati agli strumenti e che sono basati su dati rilevabili sul mer<span class=\"_ _2\"></span>cato. Per i titoli<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs238\">di <span class=\"_ _8\"></span>capitale <span class=\"_ _1d\"></span>non <span class=\"_ _1d\"></span>quotati <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>un <span class=\"_ _1d\"></span>mercato <span class=\"_ _8\"></span>attivo, <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>criterio <span class=\"_ _1d\"></span>del <span class=\"_ _1d\"></span>costo <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _8\"></span>utilizzato <span class=\"_ _1d\"></span>quale <span class=\"_ _1d\"></span>stima <span class=\"_ _1d\"></span>del<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws139 gs239\">fair value soltanto in via residuale e limitatamente a poche cir<span class=\"_ _2\"></span>costanze, ossia in caso di non<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws54 gs23a\">applicabilit\u00e0 dei metodi di valutazione, ovvero in pr<span class=\"_ _2\"></span>esenza di un\u2019ampia gamma di possibili stime<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs23b\">del fair value, nel cui ambito il costo rappresenta la stima pi\u00f9 significativa.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs23c\">Criteri di cancellazione<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs23d\">Le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>finanziarie <span class=\"_ _1d\"></span>sono <span class=\"_ _8\"></span>cancellate <span class=\"_ _1d\"></span>dal <span class=\"_ _1d\"></span>bilancio <span class=\"_ _8\"></span>solamente <span class=\"_ _1d\"></span>se <span class=\"_ _1d\"></span>la <span class=\"_ _8\"></span>cessione <span class=\"_ _1d\"></span>ha <span class=\"_ _1d\"></span>comportato <span class=\"_ _8\"></span>il<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs23e\">sostanziale <span class=\"_ _2\"></span>trasferimento di <span class=\"_ _a\"></span>tutti i <span class=\"_ _2\"></span>rischi <span class=\"_ _2\"></span>e benefici <span class=\"_ _a\"></span>connessi alle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>stesse. <span class=\"_ _2\"></span>Qualora sia <span class=\"_ _2\"></span>stata<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs23f\">invece mantenuta <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>quota <span class=\"_ _b\"></span>parte <span class=\"_ _b\"></span>rilevante <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>rischi <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>benefici relativi <span class=\"_ _b\"></span>alle <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>finanziarie<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs240\">cedute, <span class=\"_ _8\"></span>queste <span class=\"_ _b\"></span>continuano <span class=\"_ _8\"></span>ad <span class=\"_ _8\"></span>essere <span class=\"_ _b\"></span>iscritte <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>bilancio, <span class=\"_ _b\"></span>ancorch\u00e9 <span class=\"_ _8\"></span>giuridicamente <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>titolarit\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs241\">delle attivit\u00e0 stesse sia stata effettivamente trasferita.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs242\">Nel <span class=\"_ _24\"> </span>caso <span class=\"_ _24\"> </span>in <span class=\"_ _1\"> </span>cui <span class=\"_ _24\"> </span>non <span class=\"_ _24\"> </span>sia <span class=\"_ _1\"> </span>possibile <span class=\"_ _24\"> </span>accertare <span class=\"_ _24\"> </span>il <span class=\"_ _24\"> </span>sostanziale <span class=\"_ _1\"> </span>trasferimento <span class=\"_ _24\"> </span>dei <span class=\"_ _24\"> </span>rischi <span class=\"_ _1\"> </span>e <span class=\"_ _24\"> </span>benefici,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs243\">le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>cancellate <span class=\"_ _8\"></span>dal <span class=\"_ _8\"></span>bilancio <span class=\"_ _8\"></span>qualora <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>sia <span class=\"_ _8\"></span>stato <span class=\"_ _8\"></span>mantenuto <span class=\"_ _8\"></span>alcun <span class=\"_ _8\"></span>tipo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws113 gs244\">di controllo sulle stesse. In caso contrario, la conservazione, anche in parte, di tale contr<span class=\"_ _2\"></span>ollo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws96 gs245\">comporta il mantenimento in bilancio delle attivit\u00e0 in misura pari al coinvolgimento residuo,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws26 gs246\">misurato dall\u2019esposizione ai cambiamenti di valore delle attivit\u00e0 cedute ed alle variazioni dei<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs247\">flussi finanziari delle stesse.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs248\">Infine, <span class=\"_ _24\"> </span>le <span class=\"_ _24\"> </span>at<span class=\"_ _b\"></span>tivit\u00e0 <span class=\"_ _24\"> </span>finanziarie <span class=\"_ _24\"> </span>cedute <span class=\"_ _1\"> </span>vengono <span class=\"_ _24\"> </span>cancellate <span class=\"_ _1\"> </span>dal <span class=\"_ _24\"> </span>bilancio <span class=\"_ _1\"> </span>nel <span class=\"_ _24\"> </span>caso <span class=\"_ _1\"> </span>in <span class=\"_ _24\"> </span>cui <span class=\"_ _24\"> </span>vi <span class=\"_ _1\"> </span>sia <span class=\"_ _24\"> </span>la<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs249\">conservazione <span class=\"_ _9\"> </span>dei <span class=\"_ _1\"> </span>diritti <span class=\"_ _9\"> </span>contrattuali <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>ricever<span class=\"_ _2\"></span>e <span class=\"_ _9\"> </span>i <span class=\"_ _9\"> </span>r<span class=\"_ _2\"></span>elativi <span class=\"_ _9\"> </span>flussi <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>cassa, <span class=\"_ _9\"> </span>con <span class=\"_ _9\"> </span>la <span class=\"_ _1\"> </span>contestuale<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs24a\">assunzione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>un\u2019obbligazione <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>pagare <span class=\"_ _8\"></span>detti <span class=\"_ _8\"></span>flussi, <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>solo <span class=\"_ _8\"></span>essi, <span class=\"_ _8\"></span>senza <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>ritardo <span class=\"_ _8\"></span>rilevante <span class=\"_ _8\"></span>ad<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs24b\">altri soggetti terzi.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs24d\">In particolare, sono oggetto di rilevazione in questa voce:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs24e\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _1\"> </span>titoli <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>debito <span class=\"_ _1\"> </span>e <span class=\"_ _1\"> </span>i <span class=\"_ _1\"> </span>finanziamenti <span class=\"_ _1\"> </span>non <span class=\"_ _1\"> </span>riconducibili <span class=\"_ _1\"> </span>quind<span class=\"_ _b\"></span>i <span class=\"_ _1\"> </span>ai <span class=\"_ _1\"> </span>business <span class=\"_ _1\"> </span>model <span class=\"_ _1\"> </span>\u201cHTC\u201d <span class=\"_ _1\"> </span>o<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs24f\">\u201cHTCS\u201d <span class=\"_ _8\"></span>(che <span class=\"_ _1d\"></span>sono <span class=\"_ _8\"></span>quindi <span class=\"_ _1d\"></span>inclusi <span class=\"_ _8\"></span>in <span class=\"_ _1d\"></span>un <span class=\"_ _8\"></span>business <span class=\"_ _1d\"></span>model <span class=\"_ _8\"></span>\u201cAltro/Negoziazione\u201d) <span class=\"_ _8\"></span>o <span class=\"_ _1d\"></span>che <span class=\"_ _8\"></span>non<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs250\">superano il test SPPI;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs251\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">gli strumenti <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>capitale non <span class=\"_ _b\"></span>qualificabili <span class=\"_ _b\"></span>di controllo, collegamento <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>controllo congiunto<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs252\">detenuti <span class=\"_ _24\"></span>per <span class=\"_ _24\"></span>finalit\u00e0 <span class=\"_ _24\"></span>di <span class=\"_ _24\"> </span>negoziazione <span class=\"_ _24\"> </span>o <span class=\"_ _24\"> </span>per <span class=\"_ _24\"> </span>cui <span class=\"_ _24\"> </span>non <span class=\"_ _24\"> </span>si <span class=\"_ _24\"> </span>sia <span class=\"_ _24\"> </span>optato, <span class=\"_ _24\"> </span>in <span class=\"_ _24\"> </span>sede <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>rilevazione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsa9 gs253\">iniziale, per la designazione al fair value con impatto sulla redditivit\u00e0 complessiva (c.d.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs254\">\u201cFVOCI option\u201d);<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs255\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">le quote di OICR.<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs256\">La <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>accoglie, <span class=\"_ _2\"></span>inoltre, <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>contratti <span class=\"_ _2\"></span>derivati, contabilizzati <span class=\"_ _a\"></span>tra le <span class=\"_ _a\"></span>attivit\u00e0 finanziarie <span class=\"_ _a\"></span>detenute per<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsc4 gs257\">la negoziazione, che sono rappresentati come attivit\u00e0 se il fair value \u00e8 positivo e come passivit\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsbf gs258\">se il fair value \u00e8 negativo. \u00c8 possibile compensare i valori corr<span class=\"_ _2\"></span>enti positivi e negativi derivanti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs259\">da operazioni in essere con la <span class=\"_ _b\"></span>medesima controparte soltanto qualora si abbia <span class=\"_ _b\"></span>correntemente<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws18f gs25a\">il diritto legale di compensare gli importi rilevati contabilmente e si intenda pr<span class=\"_ _2\"></span>ocedere al<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs25b\">regolamento su base netta delle posizioni oggetto di compensazione.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs25c\">Secondo <span class=\"_ _1\"> </span>le <span class=\"_ _9\"> </span>regole <span class=\"_ _1\"> </span>generali <span class=\"_ _9\"> </span>previste <span class=\"_ _1\"> </span>dall\u2019IFRS <span class=\"_ _9\"> </span>9 <span class=\"_ _1\"> </span>in <span class=\"_ _9\"> </span>materia <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>riclassificazione <span class=\"_ _1\"> </span>delle <span class=\"_ _9\"> </span>attivit\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs25d\">finanziarie <span class=\"_ _b\"></span>(ad <span class=\"_ _8\"></span>eccezione <span class=\"_ _b\"></span>dei <span class=\"_ _8\"></span>titoli <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>capitale <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>cui <span class=\"_ _b\"></span>non <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _b\"></span>consentita <span class=\"_ _8\"></span>alcuna <span class=\"_ _b\"></span>riclassifica), <span class=\"_ _b\"></span>non<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs25e\">sono ammesse <span class=\"_ _2\"></span>riclassifiche verso <span class=\"_ _2\"></span>altre categorie <span class=\"_ _2\"></span>di attivit\u00e0 finanziarie <span class=\"_ _2\"></span>salvo il <span class=\"_ _2\"></span>caso in cui <span class=\"_ _2\"></span>l\u2019entit\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs25f\">modifichi <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>proprio <span class=\"_ _3\"></span>modello <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>business <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>gestione <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _a\"></span>finanziarie. <span class=\"_ _a\"></span>In <span class=\"_ _a\"></span>tali <span class=\"_ _a\"></span>casi, <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>ci<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs260\">si attende siano altamente infrequenti, le attivit\u00e0 finanziarie potranno esser<span class=\"_ _2\"></span>e riclassificate dalla<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws144 gs261\">categoria valutata al fair value con impatto a conto economico in una delle altre due categorie<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs262\">previste <span class=\"_ _24\"></span>dall\u2019IFRS <span class=\"_ _1\"> </span>9 <span class=\"_ _24\"> </span>(Attivit\u00e0 <span class=\"_ _1\"> </span>finanziarie <span class=\"_ _1\"> </span>valutate <span class=\"_ _24\"> </span>al <span class=\"_ _1\"> </span>costo <span class=\"_ _1\"> </span>ammortizzato <span class=\"_ _1\"> </span>o <span class=\"_ _24\"> </span>Attivit\u00e0 <span class=\"_ _1\"> </span>finanziarie<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsb4 gs263\">valutate al fair value con impatto sulla redditivit\u00e0 complessiva). Il valor<span class=\"_ _2\"></span>e di trasferimento \u00e8<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs264\">rappresentato <span class=\"_ _8\"></span>dal <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>al <span class=\"_ _1d\"></span>momento <span class=\"_ _8\"></span>della <span class=\"_ _1d\"></span>riclassifica <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>gl<span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>effetti <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>stessa <span class=\"_ _1d\"></span>operano <span class=\"_ _8\"></span>in<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs265\">maniera prospettica a partire dalla data di riclassificazione. In questo caso, il tasso di interesse<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs266\">effettivo <span class=\"_ _2\"></span>dell\u2019attivit\u00e0 <span class=\"_ _2\"></span>finanziaria riclassificata <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>rideterminato in <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>al suo <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs267\">riclassificazione e tale <span class=\"_ _2\"></span>data viene considerata come data <span class=\"_ _2\"></span>di rilevazione iniziale per l\u2019allocazione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs268\">nei diversi stadi di rischio creditizio (stage assignment) ai fini dell\u2019impairment.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs269\">Criteri di iscrizione<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs26a\">La rilevazione <span class=\"_ _a\"></span>iniziale delle attivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _2\"></span>\u00e8 ef<span class=\"_ _2\"></span>fettuata alla <span class=\"_ _2\"></span>data di <span class=\"_ _2\"></span>regolamento <span class=\"_ _2\"></span>per i <span class=\"_ _2\"></span>titoli di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs26b\">debito e di capitale e alla data di sottoscrizione per i contratti derivati.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs22c\">categoria <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>oggetto <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>quella <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>costo <span class=\"_ _b\"></span>ammortizzato, <span class=\"_ _8\"></span>l\u2019utile <span class=\"_ _8\"></span>(perdita) <span class=\"_ _b\"></span>cumulato <span class=\"_ _8\"></span>rilevato <span class=\"_ _b\"></span>nella </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs22d\">riserva <span class=\"_ _8\"></span>da <span class=\"_ _b\"></span>valutazione <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>portato <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>rettifica <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>fair <span class=\"_ _b\"></span>value <span class=\"_ _8\"></span>dell\u2019attivit\u00e0 <span class=\"_ _8\"></span>finanziaria <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>data <span class=\"_ _b\"></span>della </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs22e\">riclassificazione. <span class=\"_ _2\"></span>Nel <span class=\"_ _a\"></span>caso <span class=\"_ _2\"></span>invece <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>riclassifica <span class=\"_ _2\"></span>nella <span class=\"_ _2\"></span>categoria <span class=\"_ _a\"></span>del <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>impatto <span class=\"_ _2\"></span>a <span class=\"_ _a\"></span>Conto </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd0 gs22f\">Economico, l'utile (perdita) cumulato rilevato pr<span class=\"_ _2\"></span>ecedentemente nella riserva da valutazione \u00e8 </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs26d\">riclassificato dal patrimonio netto all'utile (perdita) d'eser<span class=\"_ _2\"></span>cizio.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs26e\">Criteri di iscrizione<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs232\">L<span class=\"_ _a\"></span>\u2019iscrizione <span class=\"_ _8\"></span>iniziale <span class=\"_ _b\"></span>delle <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _8\"></span>effettuata <span class=\"_ _b\"></span>alla <span class=\"_ _8\"></span>data <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>regolamento <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>titoli <span class=\"_ _b\"></span>d<span class=\"_ _b\"></span>i </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs233\">debito e per i titoli di capitale.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws10f gs234\">All\u2019atto della rilevazione iniziale le attivit\u00e0 sono contabilizzate al fair value con impatto sulla </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws24e gs235\">redditivit\u00e0 complessiva, compr<span class=\"_ _2\"></span>ensivo dei costi o proventi di transazione direttamente attribuibili </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs236\">allo strumento stesso.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs238\">Criteri di valutazione<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs23a\">Successivamente <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>rilevazione <span class=\"_ _1d\"></span>iniziale, <span class=\"_ _8\"></span>le <span class=\"_ _1d\"></span>Attivit\u00e0 <span class=\"_ _8\"></span>classificate <span class=\"_ _8\"></span>al <span class=\"_ _1d\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _1d\"></span>con <span class=\"_ _8\"></span>impatto <span class=\"_ _1d\"></span>sulla </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws12b gs23b\">redditivit\u00e0 complessiva, diverse dai titoli di capitale, sono valutate al fair value con la rilevazione </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2a gs26f\">a Conto Economico degli impatti derivanti dall\u2019applicazione del costo ammortizzato, degli </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws18c gs23c\">effetti dell\u2019impairment e dell\u2019eventuale ef<span class=\"_ _2\"></span>fetto cambio, mentre gli altri utili o perdite derivanti </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs270\">da <span class=\"_ _b\"></span>una <span class=\"_ _8\"></span>variazione <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>fair <span class=\"_ _b\"></span>value <span class=\"_ _8\"></span>sono <span class=\"_ _b\"></span>rilevati <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>una <span class=\"_ _8\"></span>specifica <span class=\"_ _b\"></span>riserva <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>patrimonio <span class=\"_ _8\"></span>netto <span class=\"_ _b\"></span>finch\u00e9 </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs23d\">l\u2019attivit\u00e0 <span class=\"_ _1d\"></span>finanziaria <span class=\"_ _1d\"></span>non <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _24\"></span>cancellata. <span class=\"_ _1d\"></span>Al <span class=\"_ _1d\"></span>momento <span class=\"_ _1d\"></span>della <span class=\"_ _24\"></span>dismissione, <span class=\"_ _1d\"></span>totale <span class=\"_ _1d\"></span>o <span class=\"_ _1d\"></span>parziale, <span class=\"_ _24\"></span>l\u2019utile </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wse6 gs23e\">o la perdita cumulati nella riserva da valutazione sono riversati, in tutto o in parte, a Conto </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs23f\">Economico.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs241\">Gli strumenti di <span class=\"_ _b\"></span>capitale per <span class=\"_ _b\"></span>cui \u00e8 stata <span class=\"_ _b\"></span>effettuata la scelta per <span class=\"_ _b\"></span>la classificazione <span class=\"_ _b\"></span>nella presente </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs242\">categoria <span class=\"_ _b\"></span>sono <span class=\"_ _8\"></span>valutati <span class=\"_ _8\"></span>al <span class=\"_ _b\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>gli <span class=\"_ _8\"></span>importi <span class=\"_ _b\"></span>rilevati <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>una <span class=\"_ _b\"></span>specifica <span class=\"_ _8\"></span>riserva <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>patrimonio </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsba gs243\">netto non devono essere successivamente trasferiti a Conto Economico, neanche in caso </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs244\">di <span class=\"_ _1d\"></span>cessione. <span class=\"_ _1d\"></span>La <span class=\"_ _1d\"></span>sola <span class=\"_ _24\"></span>componente <span class=\"_ _1d\"></span>riferibile <span class=\"_ _1d\"></span>ai <span class=\"_ _1d\"></span>titoli <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>capitale <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>questione <span class=\"_ _24\"></span>che <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _1d\"></span>oggetto <span class=\"_ _1d\"></span>di </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs245\">rilevazione a conto economico \u00e8 rappresentata dai r<span class=\"_ _2\"></span>elativi dividendi.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs247\">Il <span class=\"_ _a\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _a\"></span>viene <span class=\"_ _2\"></span>determinato <span class=\"_ _a\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>dei <span class=\"_ _a\"></span>criteri <span class=\"_ _2\"></span>gi\u00e0 <span class=\"_ _a\"></span>illustrati <span class=\"_ _2\"></span>per <span class=\"_ _a\"></span>le <span class=\"_ _2\"></span>Attivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _a\"></span>valutate </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs271\">al fair value con impatto a conto economico.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs249\">Le <span class=\"_ _9\"> </span>Attivit\u00e0 <span class=\"_ _9\"> </span>finanziarie <span class=\"_ _9\"> </span>valutate <span class=\"_ _1\"> </span>al <span class=\"_ _9\"> </span>fair <span class=\"_ _9\"> </span>value <span class=\"_ _9\"> </span>con <span class=\"_ _9\"> </span>impatto <span class=\"_ _9\"> </span>sulla <span class=\"_ _9\"> </span>r<span class=\"_ _2\"></span>edditivit\u00e0 <span class=\"_ _9\"> </span>complessiva <span class=\"_ _9\"> </span>sono </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs24a\">soggette <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>verifica <span class=\"_ _1d\"></span>dell\u2019incremento <span class=\"_ _8\"></span>significativo <span class=\"_ _1d\"></span>del <span class=\"_ _1d\"></span>rischio <span class=\"_ _1d\"></span>creditizio <span class=\"_ _1d\"></span>(impairment) <span class=\"_ _1d\"></span>prevista </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws134 gs24b\">dall\u2019IFRS 9, al pari delle Attivit\u00e0 al costo ammortizzato, con conseguente rilevazione a Conto<span class=\"_ _567\"> </span> </div><div class=\"t m0 h13 ffb fs3 fc2 sc0 ls0 ws0 gs24d\">2. <span class=\"_ _7d\"></span>Attivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _3\"></span>valutate <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>sulla <span class=\"_ _3\"></span>redditivit\u00e0 <span class=\"_ _7d\"></span>complessiva <span class=\"_ _3\"></span>(FVOCI)<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs273\">Criteri di classificazione<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs274\">Sono <span class=\"_ _a\"></span>incluse <span class=\"_ _2\"></span>nella <span class=\"_ _a\"></span>presente <span class=\"_ _a\"></span>categoria <span class=\"_ _2\"></span>le <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _a\"></span>che <span class=\"_ _2\"></span>soddisfano <span class=\"_ _a\"></span>entrambe <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>seguenti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs275\">condizioni:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs276\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">l\u2019attivit\u00e0 <span class=\"_ _3\"></span>finanziaria <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>posseduta <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>un <span class=\"_ _a\"></span>modello <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>business <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>obiettivo <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _3\"></span>conseguito<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs253\">sia <span class=\"_ _a\"></span>mediante <span class=\"_ _2\"></span>l\u2019incasso <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>flussi <span class=\"_ _a\"></span>finanziari <span class=\"_ _2\"></span>previsti <span class=\"_ _a\"></span>contrattualmente <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>mediante <span class=\"_ _a\"></span>la <span class=\"_ _2\"></span>vendita<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs254\">(HTCS) e<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs255\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _2\"></span>termini contrattuali <span class=\"_ _2\"></span>dell\u2019attivit\u00e0 <span class=\"_ _2\"></span>finanziaria pr<span class=\"_ _2\"></span>evedono, a <span class=\"_ _a\"></span>determinate date, <span class=\"_ _2\"></span>flussi <span class=\"_ _2\"></span>finanziari<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws251 gs277\">rappresentati unicamente da pagamenti del capitale e dell\u2019inter<span class=\"_ _2\"></span>esse sull\u2019importo del<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs278\">capitale da restituir<span class=\"_ _2\"></span>e (SPPI test superato).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs258\">Sono <span class=\"_ _a\"></span>inoltre <span class=\"_ _a\"></span>inclusi <span class=\"_ _a\"></span>nella <span class=\"_ _2\"></span>voce <span class=\"_ _a\"></span>gli <span class=\"_ _2\"></span>strumenti <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>capitale, <span class=\"_ _a\"></span>non <span class=\"_ _a\"></span>detenuti <span class=\"_ _2\"></span>per <span class=\"_ _a\"></span>finalit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>negoziazione,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws103 gs259\">per cui al momento della rilevazione iniziale \u00e8 stata esercitata l\u2019opzione per la designazione al<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs25a\">fair value con impatto sulla redditivit\u00e0 complessiva (FVOCI option).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs279\">In particolare, sono oggetto di rilevazione in questa voce:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs27a\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _1\"> </span>titoli <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>debito <span class=\"_ _1\"> </span>che <span class=\"_ _1\"> </span>sono <span class=\"_ _1\"> </span>riconducibili <span class=\"_ _1\"> </span>ad <span class=\"_ _9\"> </span>un <span class=\"_ _24\"> </span>modello <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>business <span class=\"_ _1\"> </span>HTCS <span class=\"_ _9\"> </span>e <span class=\"_ _24\"> </span>che <span class=\"_ _1\"> </span>hanno<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs27b\">superato il test SPPI;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs27c\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">le <span class=\"_ _a\"></span>interessenze <span class=\"_ _3\"></span>azionarie, <span class=\"_ _2\"></span>non <span class=\"_ _a\"></span>qualificabili <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>controllo, <span class=\"_ _3\"></span>collegamento <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>controllo <span class=\"_ _3\"></span>congiunto,<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs27d\">che <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>detenute <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>finalit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>negoziazione, <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>esercitata <span class=\"_ _8\"></span>l\u2019opzione <span class=\"_ _8\"></span>per<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs27e\">la designazione al fair value con impatto sulla redditivit\u00e0 complessiva (\u201cFVOCI option\u201d).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs264\">Secondo <span class=\"_ _1\"> </span>le <span class=\"_ _9\"> </span>regole <span class=\"_ _1\"> </span>generali <span class=\"_ _9\"> </span>previste <span class=\"_ _1\"> </span>dall\u2019IFRS <span class=\"_ _9\"> </span>9 <span class=\"_ _1\"> </span>in <span class=\"_ _9\"> </span>materia <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>riclassificazione <span class=\"_ _1\"> </span>delle <span class=\"_ _9\"> </span>attivit\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs265\">finanziarie <span class=\"_ _b\"></span>(ad <span class=\"_ _8\"></span>eccezione <span class=\"_ _b\"></span>dei <span class=\"_ _8\"></span>titoli <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>capitale <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>cui <span class=\"_ _b\"></span>non <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _b\"></span>consentita <span class=\"_ _8\"></span>alcuna <span class=\"_ _b\"></span>riclassifica), <span class=\"_ _b\"></span>non<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs266\">sono ammesse <span class=\"_ _2\"></span>riclassifiche verso <span class=\"_ _2\"></span>altre categorie <span class=\"_ _2\"></span>di attivit\u00e0 finanziarie <span class=\"_ _2\"></span>salvo il <span class=\"_ _2\"></span>caso in cui <span class=\"_ _2\"></span>l\u2019entit\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs267\">modifichi il <span class=\"_ _2\"></span>proprio <span class=\"_ _2\"></span>modello di business <span class=\"_ _2\"></span>per la <span class=\"_ _2\"></span>gestione delle attivit\u00e0 <span class=\"_ _2\"></span>finanziarie. In <span class=\"_ _2\"></span>tali casi, che<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs268\">ci <span class=\"_ _1d\"></span>si <span class=\"_ _24\"> </span>attende <span class=\"_ _24\"> </span>siano <span class=\"_ _24\"></span>altamente <span class=\"_ _24\"></span>infrequenti, <span class=\"_ _1d\"></span>le <span class=\"_ _24\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>finanziarie <span class=\"_ _24\"> </span>potranno <span class=\"_ _24\"> </span>essere <span class=\"_ _1d\"></span>riclassificate<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsad gs27f\">dalla categoria valutata al fair value con impatto sulla redditivit\u00e0 complessiva in una delle altr<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs269\">due categorie previste dall\u2019IFRS 9 (Attivit\u00e0 finanziarie valutate al costo ammortizzato o Attivit\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs280\">finanziarie <span class=\"_ _24\"> </span>valutate <span class=\"_ _1\"> </span>al <span class=\"_ _24\"> </span>fair <span class=\"_ _1\"> </span>value <span class=\"_ _24\"> </span>con <span class=\"_ _1\"> </span>impatto <span class=\"_ _24\"> </span>a <span class=\"_ _1\"> </span>conto <span class=\"_ _24\"> </span>economico). <span class=\"_ _1\"> </span>Il <span class=\"_ _24\"> </span>valore <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>trasferimento<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs26a\">\u00e8 <span class=\"_ _1d\"></span>rappresentato <span class=\"_ _8\"></span>dal <span class=\"_ _1d\"></span>fair <span class=\"_ _1d\"></span>value <span class=\"_ _1d\"></span>al <span class=\"_ _1d\"></span>momento <span class=\"_ _1d\"></span>della <span class=\"_ _1d\"></span>riclassifica <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>gli <span class=\"_ _1d\"></span>effetti <span class=\"_ _8\"></span>della <span class=\"_ _1d\"></span>stessa <span class=\"_ _1d\"></span>operano<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs26b\">in <span class=\"_ _1\"> </span>maniera <span class=\"_ _1\"> </span>prospettica <span class=\"_ _1\"> </span>a <span class=\"_ _9\"> </span>partire <span class=\"_ _24\"> </span>dalla <span class=\"_ _9\"> </span>data <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>riclassificazione. <span class=\"_ _1\"> </span>Nel <span class=\"_ _9\"> </span>caso <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>riclassifica <span class=\"_ _9\"> </span>dalla<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs22c\">Secondo <span class=\"_ _1\"> </span>le <span class=\"_ _9\"> </span>regole <span class=\"_ _1\"> </span>generali <span class=\"_ _9\"> </span>pr<span class=\"_ _2\"></span>eviste <span class=\"_ _9\"> </span>dall\u2019IFRS <span class=\"_ _1\"> </span>9 <span class=\"_ _9\"> </span>in <span class=\"_ _1\"> </span>materia <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>riclassificazione <span class=\"_ _9\"> </span>delle <span class=\"_ _1\"> </span>attivit\u00e0 </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs22d\">finanziarie, <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>ammesse <span class=\"_ _a\"></span>riclassifiche <span class=\"_ _3\"></span>verso <span class=\"_ _3\"></span>altre <span class=\"_ _3\"></span>categorie <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _a\"></span>finanziarie <span class=\"_ _3\"></span>salvo <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>caso </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs22e\">in <span class=\"_ _b\"></span>cui <span class=\"_ _b\"></span>l\u2019entit\u00e0 <span class=\"_ _b\"></span>modifichi <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>oprio <span class=\"_ _b\"></span>modello <span class=\"_ _8\"></span>di business <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>la gestione <span class=\"_ _8\"></span>delle attivit\u00e0 <span class=\"_ _8\"></span>finanziarie. </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs22f\">In tali <span class=\"_ _b\"></span>casi, che <span class=\"_ _b\"></span>ci si <span class=\"_ _b\"></span>attende siano <span class=\"_ _b\"></span>altamente infrequenti, le <span class=\"_ _b\"></span>attivit\u00e0 finanziarie <span class=\"_ _b\"></span>potranno essere </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs26d\">riclassificate <span class=\"_ _1d\"></span>dalla <span class=\"_ _24\"> </span>categoria <span class=\"_ _24\"></span>valutata <span class=\"_ _24\"></span>al <span class=\"_ _1d\"></span>costo <span class=\"_ _24\"> </span>ammortizzato <span class=\"_ _24\"></span>in <span class=\"_ _24\"></span>una <span class=\"_ _1d\"></span>delle <span class=\"_ _24\"> </span>altre <span class=\"_ _1d\"></span>due <span class=\"_ _24\"> </span>categorie </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs230\">previste <span class=\"_ _9\"> </span>dall\u2019IFRS  9 <span class=\"_ _9\"> </span>(Attivit\u00e0 <span class=\"_ _9\"> </span>finanziarie  valutate <span class=\"_ _9\"> </span>al  fair <span class=\"_ _9\"> </span>value <span class=\"_ _38\"> </span>con <span class=\"_ _9\"> </span>impatto  sulla <span class=\"_ _9\"> </span>redditivit\u00e0 </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs26e\">complessiva <span class=\"_ _2\"></span>o <span class=\"_ _a\"></span>Att<span class=\"_ _b\"></span>ivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _a\"></span>valutate al <span class=\"_ _a\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>con <span class=\"_ _a\"></span>impat<span class=\"_ _b\"></span>to <span class=\"_ _2\"></span>a <span class=\"_ _a\"></span>conto economico). <span class=\"_ _a\"></span>Il <span class=\"_ _2\"></span>valore </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs231\">di <span class=\"_ _8\"></span>trasferimento <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _1d\"></span>rappresentato <span class=\"_ _8\"></span>dal <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>momento <span class=\"_ _1d\"></span>della <span class=\"_ _8\"></span>riclassificazione <span class=\"_ _8\"></span>e <span class=\"_ _1d\"></span>gli <span class=\"_ _8\"></span>effetti </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs232\">della <span class=\"_ _2\"></span>riclassificazione operano <span class=\"_ _a\"></span>in maniera <span class=\"_ _2\"></span>prospettica <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>partire <span class=\"_ _2\"></span>dalla data <span class=\"_ _a\"></span>di riclassificazione. <span class=\"_ _2\"></span>Gli </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs233\">utili <span class=\"_ _b\"></span>o <span class=\"_ _8\"></span>le <span class=\"_ _b\"></span>perdite <span class=\"_ _b\"></span>risul<span class=\"_ _b\"></span>tanti <span class=\"_ _b\"></span>dalla <span class=\"_ _8\"></span>differ<span class=\"_ _2\"></span>enza <span class=\"_ _8\"></span>tra <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>costo <span class=\"_ _b\"></span>ammortizzato <span class=\"_ _8\"></span>dell'attivit\u00e0 <span class=\"_ _b\"></span>finanziaria <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>il </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs282\">relativo <span class=\"_ _a\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _a\"></span>sono <span class=\"_ _2\"></span>rilevati <span class=\"_ _2\"></span>a <span class=\"_ _a\"></span>conto <span class=\"_ _2\"></span>economico <span class=\"_ _2\"></span>nel <span class=\"_ _a\"></span>caso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>riclassifica <span class=\"_ _a\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>Attivit\u00e0 <span class=\"_ _a\"></span>finanziarie </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsc4 gs234\">valutate al fair value con impatto a conto economico e a Patrimonio netto, nell\u2019apposita riserva </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs235\">di valutazione, nel caso di riclassifica tra le Attivit\u00e0 finanziarie valutate <span class=\"_ _2\"></span>al fair value con impatto </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs236\">sulla redditivit\u00e0 complessiva.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs238\">Criteri di iscrizione<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs23a\">L<span class=\"_ _a\"></span>\u2019iscrizione iniziale dell\u2019attivit\u00e0 finanziaria avviene alla data di regolamento per i titoli di debito </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws98 gs23b\">ed alla data di erogazione nel caso di cr<span class=\"_ _2\"></span>editi. All\u2019atto della rilevazione iniziale le attivit\u00e0 sono </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws60 gs26f\">contabilizzate al fair value, comprensivo dei costi o pr<span class=\"_ _2\"></span>oventi di transazione direttamente </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs23c\">attribuibili allo strumento stesso.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs23d\">In <span class=\"_ _24\"> </span>part<span class=\"_ _b\"></span>icolare, <span class=\"_ _24\"> </span>per <span class=\"_ _1\"> </span>quel <span class=\"_ _1\"> </span>che <span class=\"_ _1\"> </span>attiene <span class=\"_ _24\"> </span>ai <span class=\"_ _1\"> </span>crediti, <span class=\"_ _1\"> </span>la <span class=\"_ _1\"> </span>data <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>erogazione <span class=\"_ _1\"> </span>normalmente <span class=\"_ _1\"> </span>coincide </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs23e\">con <span class=\"_ _8\"></span>la <span class=\"_ _1d\"></span>data <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>sottoscrizione <span class=\"_ _1d\"></span>del <span class=\"_ _8\"></span>contratto. <span class=\"_ _1d\"></span>Qualora <span class=\"_ _1d\"></span>tale <span class=\"_ _8\"></span>coincidenza <span class=\"_ _1d\"></span>non <span class=\"_ _8\"></span>si <span class=\"_ _1d\"></span>verifichi, <span class=\"_ _1d\"></span>in <span class=\"_ _8\"></span>sede </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws109 gs23f\">di sottoscrizione del contratto si provvede ad iscriver<span class=\"_ _2\"></span>e un impegno ad erogare fondi che si </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs240\">chiude alla <span class=\"_ _2\"></span>data di er<span class=\"_ _2\"></span>ogazione del finanziamento. <span class=\"_ _2\"></span>L<span class=\"_ _a\"></span>\u2019iscrizione del cr<span class=\"_ _2\"></span>edito avviene sulla <span class=\"_ _2\"></span>base del </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1ca gs241\">fair value dello stesso, pari all\u2019ammontare er<span class=\"_ _2\"></span>ogato, o prezzo di sottoscrizione, comprensivo </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd0 gs242\">dei costi/proventi dir<span class=\"_ _2\"></span>ettamente riconducibili al singolo credito e determinabili sin dall\u2019origine </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs243\">dell\u2019operazione, ancorch\u00e9 liquidati in un momento successivo.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1ee gs245\">Sono esclusi i costi che, pur avendo le caratteristiche suddette, sono oggetto di rimborso da </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs246\">parte <span class=\"_ _24\"> </span>della <span class=\"_ _24\"> </span>controparte <span class=\"_ _24\"> </span>debitrice <span class=\"_ _24\"> </span>o <span class=\"_ _1\"> </span>sono <span class=\"_ _24\"></span>inquadrabili <span class=\"_ _24\"> </span>tra <span class=\"_ _24\"> </span>i <span class=\"_ _1\"> </span>normali <span class=\"_ _24\"> </span>costi <span class=\"_ _24\"> </span>interni <span class=\"_ _1\"> </span>di <span class=\"_ _24\"> </span>carattere </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs247\">amministrativo.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs248\">Criteri di valutazione<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls1 ws12 gs24a\">Successivamente <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>rilevazione <span class=\"_ _1d\"></span>iniziale, <span class=\"_ _24\"></span>le <span class=\"_ _1d\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>finanziarie <span class=\"_ _1d\"></span>in <span class=\"_ _24\"></span>esame <span class=\"_ _1d\"></span>sono <span class=\"_ _1d\"></span>valutate <span class=\"_ _1d\"></span>al <span class=\"_ _24\"></span>costo </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls1 ws13c gs24b\">ammortizzato, utilizzando il metodo del tasso di interesse ef<span class=\"_ _2\"></span>fettivo: l\u2019attivit\u00e0 \u00e8 rilevata per un<span class=\"_ _567\"> </span><span class=\"_ _b\"></span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs284\">Economico <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>rettifica <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>valor<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>copertura <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>perdite <span class=\"_ _8\"></span>attese. <span class=\"_ _8\"></span>Pi\u00f9 <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>particolare, <span class=\"_ _8\"></span>sugli<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs285\">strumenti <span class=\"_ _9\"> </span>classificati <span class=\"_ _1\"> </span>in <span class=\"_ _9\"> </span>stage <span class=\"_ _9\"> </span>1 <span class=\"_ _9\"> </span>(ossia <span class=\"_ _1\"> </span>sulle <span class=\"_ _9\"> </span>attivit\u00e0 <span class=\"_ _9\"> </span>finanziarie <span class=\"_ _9\"> </span>al <span class=\"_ _1\"> </span>momento <span class=\"_ _9\"> </span>dell\u2019origination,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs286\">ove <span class=\"_ _8\"></span>non <span class=\"_ _1d\"></span>deteriorate, <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>sugli <span class=\"_ _1d\"></span>strumenti <span class=\"_ _8\"></span>per <span class=\"_ _1d\"></span>cui <span class=\"_ _1d\"></span>non <span class=\"_ _1d\"></span>si <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _8\"></span>verificato <span class=\"_ _1d\"></span>un <span class=\"_ _1d\"></span>significativo <span class=\"_ _1d\"></span>incremento<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws4f gs287\">del rischio creditizio rispetto alla data di rilevazione iniziale) \u00e8 contabilizzata, ad ogni data di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs288\">reporting, una perdita attesa ad un anno. Invece, per gli strumenti classificat<span class=\"_ _b\"></span>i in stage 2 (bonis<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs289\">per <span class=\"_ _24\"> </span>i <span class=\"_ _24\"> </span>quali <span class=\"_ _1\"> </span>si <span class=\"_ _24\"> </span>\u00e8 <span class=\"_ _24\"> </span>verificato <span class=\"_ _1\"> </span>un <span class=\"_ _24\"> </span>incremento <span class=\"_ _24\"> </span>significativo <span class=\"_ _24\"> </span>del <span class=\"_ _1\"> </span>rischio <span class=\"_ _24\"> </span>creditizio <span class=\"_ _24\"> </span>rispetto <span class=\"_ _24\"> </span>alla <span class=\"_ _1\"> </span>data<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws10 gs28a\">di rilevazione iniziale) e in stage 3 (esposizioni deteriorate) viene contabilizzata una perdita<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs28b\">attesa <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>l\u2019intera <span class=\"_ _b\"></span>vita <span class=\"_ _8\"></span>r<span class=\"_ _2\"></span>esidua <span class=\"_ _b\"></span>dello <span class=\"_ _8\"></span>strumento <span class=\"_ _b\"></span>finanziario. <span class=\"_ _b\"></span>Non <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>assoggettati <span class=\"_ _8\"></span>al processo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs28c\">di impairment i titoli di capitale.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs28d\">Criteri di cancellazione<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs28e\">Le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _a\"></span>sono <span class=\"_ _2\"></span>cancellate <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>criteri <span class=\"_ _a\"></span>gi\u00e0 illustrati <span class=\"_ _a\"></span>per <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>Attivit\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs28f\">finanziarie valutate al fair value con impatto a conto economico.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ffb fs3 fc2 sc0 ls0 ws0 gs290\">3. Attivit\u00e0 finanziarie valutate al costo ammortizzato<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs291\">Criteri di classificazione<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs292\">Sono <span class=\"_ _b\"></span>incluse nel<span class=\"_ _b\"></span>la presente <span class=\"_ _b\"></span>categoria <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>finanziarie <span class=\"_ _b\"></span>(in <span class=\"_ _b\"></span>particolare finanziamenti <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>titoli<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs293\">di debito) che soddisfano entrambe le seguenti condizioni:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs294\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">l\u2019attivit\u00e0 <span class=\"_ _3\"></span>finanziaria <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>posseduta <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>un <span class=\"_ _a\"></span>modello <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>business <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>obiettivo <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _3\"></span>conseguito<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs295\">mediante l\u2019incasso dei flussi finanziari previsti contrattualmente (HTC), e<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs296\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _2\"></span>termini contrattuali <span class=\"_ _2\"></span>dell\u2019attivit\u00e0 <span class=\"_ _2\"></span>finanziaria pr<span class=\"_ _2\"></span>evedono, a <span class=\"_ _a\"></span>determinate date, <span class=\"_ _2\"></span>flussi <span class=\"_ _2\"></span>finanziari<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws251 gs297\">rappresentati unicamente da pagamenti del capitale e dell\u2019inter<span class=\"_ _2\"></span>esse sull\u2019importo del<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs298\">capitale da restituir<span class=\"_ _2\"></span>e (SPPI test superato).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs299\">In particolare, sono oggetto di rilevazione in questa voce:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs29a\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">gli <span class=\"_ _8\"></span>impieghi <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>banche <span class=\"_ _8\"></span>nelle <span class=\"_ _1d\"></span>diverse <span class=\"_ _8\"></span>forme <span class=\"_ _8\"></span>tecniche <span class=\"_ _8\"></span>che <span class=\"_ _1d\"></span>presentano <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>requisiti <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>al<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs29b\">paragrafo precedente;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs29c\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">gli <span class=\"_ _b\"></span>impieghi <span class=\"_ _8\"></span>con <span class=\"_ _b\"></span>clientela <span class=\"_ _b\"></span>nelle <span class=\"_ _8\"></span>diverse <span class=\"_ _b\"></span>forme <span class=\"_ _8\"></span>tecniche <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>presentano <span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>requisiti di <span class=\"_ _8\"></span>cui <span class=\"_ _b\"></span>al<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs29d\">paragrafo precedente;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs29e\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i titoli di debito che presentano i r<span class=\"_ _2\"></span>equisiti di cui al paragrafo precedente.<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2a0\">Le <span class=\"_ _2\"></span>attivit\u00e0 finanziarie <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>esame, ove <span class=\"_ _2\"></span>risultino <span class=\"_ _2\"></span>in bonis, <span class=\"_ _a\"></span>sono sottoposte <span class=\"_ _2\"></span>ad una <span class=\"_ _a\"></span>valutazione, volta </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2a1\">a definire le rettifiche di <span class=\"_ _b\"></span>valore da rilevare in bilancio, <span class=\"_ _b\"></span>a livello <span class=\"_ _b\"></span>di singolo rapporto <span class=\"_ _b\"></span>creditizio (o </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws14f gs2a2\">\u201ctranche\u201d di titolo), in funzione dei parametri di rischio rappresentati da pr<span class=\"_ _2\"></span>obability of default </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws106 gs2a3\">(PD), loss given default (LGD) ed exposure at default (EAD), derivati dai modelli di rating interno </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1f6 gs2a4\">in uso (Credit Rating System) opportunamente corr<span class=\"_ _2\"></span>etti per tener conto delle previsioni del </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs2a5\">principio contabile IFRS 9.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2a6\">Qualora <span class=\"_ _a\"></span>oltre <span class=\"_ _a\"></span>ad <span class=\"_ _a\"></span>un <span class=\"_ _2\"></span>incremento <span class=\"_ _3\"></span>significat<span class=\"_ _b\"></span>ivo <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>rischio <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>credito <span class=\"_ _a\"></span>si <span class=\"_ _2\"></span>riscontrano <span class=\"_ _a\"></span>anche <span class=\"_ _a\"></span>oggettive </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws26 gs2a7\">evidenze di una perdita di valor<span class=\"_ _2\"></span>e, l\u2019importo della perdita viene misurato come differ<span class=\"_ _2\"></span>enza tra </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2a8\">il <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>contabile <span class=\"_ _8\"></span>dell\u2019attivit\u00e0 <span class=\"_ _b\"></span>(classificata <span class=\"_ _8\"></span>come <span class=\"_ _b\"></span>\u201cdeteriorata\u201d, <span class=\"_ _8\"></span>al <span class=\"_ _b\"></span>pari <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>tutti <span class=\"_ _8\"></span>gli <span class=\"_ _b\"></span>altri <span class=\"_ _8\"></span>rapporti </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2a9\">intercorr<span class=\"_ _2\"></span>enti <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>la medesima <span class=\"_ _b\"></span>controparte) e <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>valore attuale <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>futuri flussi <span class=\"_ _b\"></span>finanziari <span class=\"_ _b\"></span>stimati, </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsce gs2aa\">scontati al tasso di interesse ef<span class=\"_ _2\"></span>fettivo originario. L<span class=\"_ _a\"></span>\u2019importo della perdita, da rilevare a Conto </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2ab\">Economico, <span class=\"_ _24\"></span>\u00e8 <span class=\"_ _24\"> </span>definito <span class=\"_ _24\"> </span>sulla <span class=\"_ _1\"> </span>base <span class=\"_ _24\"></span>di <span class=\"_ _24\"> </span>un <span class=\"_ _24\"> </span>processo <span class=\"_ _24\"> </span>di <span class=\"_ _24\"> </span>valutazione <span class=\"_ _1\"> </span>analitica <span class=\"_ _24\"></span>o <span class=\"_ _24\"> </span>determinato <span class=\"_ _24\"> </span>per </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2ac\">categorie <span class=\"_ _9\"> </span>omogenee <span class=\"_ _9\"> </span>e, <span class=\"_ _9\"> </span>quindi, <span class=\"_ _9\"> </span>attribuito <span class=\"_ _9\"> </span>analiticamente <span class=\"_ _38\"> </span>ad <span class=\"_ _9\"> </span>ogni <span class=\"_ _9\"> </span>posizione <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>tiene <span class=\"_ _9\"> </span>conto </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2a gs2ad\">di informazioni forward looking con l\u2019inclusione dei possibili scenari alternativi di r<span class=\"_ _2\"></span>ecupero </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs2ae\">(\u201cdisposal scenario\u201d).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls5 ws11 gs2af\">Rientrano <span class=\"_ _3\"></span>nell\u2019ambito <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _a\"></span>deteriorate <span class=\"_ _a\"></span>gli <span class=\"_ _a\"></span>strumenti <span class=\"_ _a\"></span>finanziari <span class=\"_ _a\"></span>ai <span class=\"_ _a\"></span>quali <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _3\"></span>stato <span class=\"_ _a\"></span>attribuito </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls5 ws11 gs2b0\">lo <span class=\"_ _1d\"></span>status <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>sofferenza, <span class=\"_ _8\"></span>inadempienza <span class=\"_ _1d\"></span>probabile <span class=\"_ _1d\"></span>o <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>scaduto/sconfinante <span class=\"_ _1d\"></span>da <span class=\"_ _1d\"></span>oltre <span class=\"_ _1d\"></span>novanta </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls5 ws1ee gs2b1\">giorni secondo le regole di Banca d\u2019Italia, coer<span class=\"_ _2\"></span>enti con la normativa IAS/IFRS e di vigilanza </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls5 ws11 gs2b2\">europea.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2b3\">I flussi di <span class=\"_ _b\"></span>cassa previsti tengono conto <span class=\"_ _b\"></span>dei tempi <span class=\"_ _b\"></span>di recupero attesi e del presumibile valore di </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs2b4\">realizzo delle eventuali garanzie.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws18b gs2b5\">Il tasso effettivo originario di ciascuna attivit\u00e0 rimane invariato nel tempo ancor<span class=\"_ _2\"></span>ch\u00e9 sia intervenuta </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15f gs2b6\">una ristrutturazione del rapporto che abbia comportato la variazione del tasso contrattuale ed </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2b7\">anche qualora il rapporto divenga, nella pratica, infruttifero di inter<span class=\"_ _2\"></span>essi contrattuali.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2b8\">Qualora <span class=\"_ _9\"> </span>i  motivi <span class=\"_ _9\"> </span>della  per<span class=\"_ _2\"></span>dita  di <span class=\"_ _9\"> </span>valore <span class=\"_ _9\"> </span>siano  rimossi <span class=\"_ _9\"> </span>a  seguito <span class=\"_ _9\"> </span>di  un <span class=\"_ _9\"> </span>evento <span class=\"_ _38\"> </span>verificatosi </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws126 gs2b9\">successivamente alla rilevazione della riduzione di valore, vengono ef<span class=\"_ _2\"></span>fettuate riprese di </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2ba\">valore <span class=\"_ _8\"></span>con <span class=\"_ _1d\"></span>imputazione <span class=\"_ _24\"></span>a <span class=\"_ _1d\"></span>Conto <span class=\"_ _1d\"></span>Economico. <span class=\"_ _1d\"></span>La <span class=\"_ _24\"></span>ripresa <span class=\"_ _8\"></span>di <span class=\"_ _24\"></span>valore <span class=\"_ _8\"></span>non <span class=\"_ _1d\"></span>pu\u00f2 <span class=\"_ _24\"></span>eccedere <span class=\"_ _8\"></span>il <span class=\"_ _1d\"></span>costo </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2bb\">ammortizzato che lo strumento finanziario avrebbe avuto in assenza di pr<span class=\"_ _2\"></span>ecedenti rettifiche.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws18e gs2bc\">I ripristini di valore connessi con il trascorr<span class=\"_ _2\"></span>ere del tempo sono appostati nel margine di inter<span class=\"_ _2\"></span>esse.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws8 gs2bd\">I crediti per inter<span class=\"_ _2\"></span>essi di mora maturati su attivit\u00e0 deteriorate sono rilevati solo al momento del </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs2be\">loro incasso ef<span class=\"_ _2\"></span>fettivo.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls1 ws1dd gs24d\">ammontare pari al valor<span class=\"_ _2\"></span>e di prima iscrizione diminuito dei rimborsi di capitale, pi\u00f9 o meno<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls1 ws82 gs2c0\">l\u2019ammortamento cumulato (calcolato col richiamato metodo del tasso di interesse ef<span class=\"_ _2\"></span>fettivo) della<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls1 wsce gs273\">differ<span class=\"_ _2\"></span>enza tra tale importo iniziale e l\u2019importo alla scadenza (riconducibile tipicamente ai costi/<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls1 ws12 gs2c1\">proventi imputati <span class=\"_ _2\"></span>direttamente alla singola <span class=\"_ _2\"></span>attivit\u00e0) e quindi nettato delle <span class=\"_ _2\"></span>rettifiche di valor<span class=\"_ _2\"></span>e.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws206 gs275\">Il tasso di interesse ef<span class=\"_ _2\"></span>fettivo \u00e8 individuato calcolando il tasso che eguaglia il valore attuale<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2c2\">dei <span class=\"_ _1\"> </span>flussi <span class=\"_ _9\"> </span>futuri <span class=\"_ _1\"> </span>dell\u2019att<span class=\"_ _b\"></span>ivit\u00e0, <span class=\"_ _1\"> </span>per <span class=\"_ _9\"> </span>capitale <span class=\"_ _1\"> </span>ed <span class=\"_ _9\"> </span>interesse, <span class=\"_ _1\"> </span>all\u2019ammontare <span class=\"_ _1\"> </span>erogato <span class=\"_ _1\"> </span>inclusivo <span class=\"_ _9\"> </span>dei<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2c3\">costi/proventi <span class=\"_ _1d\"></span>ricondotti <span class=\"_ _24\"> </span>all\u2019at<span class=\"_ _b\"></span>tivit\u00e0 <span class=\"_ _24\"></span>finanziaria <span class=\"_ _24\"></span>medesima. <span class=\"_ _24\"></span>T<span class=\"_ _3\"></span>ale <span class=\"_ _24\"> </span>modalit\u00e0 <span class=\"_ _24\"> </span>di <span class=\"_ _24\"> </span>contabilizzazione,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2c4\">utilizzando una logica <span class=\"_ _2\"></span>finanziaria, consente di distribuir<span class=\"_ _2\"></span>e l\u2019effetto <span class=\"_ _2\"></span>economico dei costi/pr<span class=\"_ _2\"></span>oventi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2c5\">direttamente attribuibili ad un\u2019attivit\u00e0 finanziaria lungo la sua vita r<span class=\"_ _2\"></span>esidua attesa.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws171 gs2c6\">Il metodo del costo ammortizzato non viene utilizzato per le attivit\u00e0 (valorizzate al costo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws23c gs2c7\">storico) la cui breve durata fa ritener<span class=\"_ _2\"></span>e trascurabile l\u2019effetto dell\u2019applicazione della logica<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs256\">dell\u2019attualizzazione, per quelle senza una scadenza definita e per i crediti a r<span class=\"_ _2\"></span>evoca.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws13b gs258\">I criteri di valutazione sono strettamente connessi all\u2019inclusione degli strumenti in esame in<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs259\">uno dei <span class=\"_ _b\"></span>tre stadi di <span class=\"_ _b\"></span>rischio creditizio (c.d. <span class=\"_ _b\"></span>\u201cstage\u201d) previsti dall\u2019IFRS <span class=\"_ _b\"></span>9, l\u2019ultimo <span class=\"_ _b\"></span>dei quali <span class=\"_ _b\"></span>(stage<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs25a\">3) comprende le attivit\u00e0 <span class=\"_ _b\"></span>finanziarie deteriorate <span class=\"_ _b\"></span>e i <span class=\"_ _b\"></span>restanti (stage 1 <span class=\"_ _b\"></span>e 2) <span class=\"_ _b\"></span>le attivit\u00e0 <span class=\"_ _b\"></span>finanziarie in<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs25b\">bonis.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs25c\">Con <span class=\"_ _8\"></span>riferimento <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>rappresentazione <span class=\"_ _1d\"></span>contabile <span class=\"_ _8\"></span>dei <span class=\"_ _1d\"></span>suddetti <span class=\"_ _1d\"></span>effetti <span class=\"_ _1d\"></span>valutativi, <span class=\"_ _1d\"></span>le <span class=\"_ _8\"></span>rettifiche <span class=\"_ _1d\"></span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs25d\">valore riferite a questa tipologia di attivit\u00e0 sono rilevate nel Conto Economico:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs2c8\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">all\u2019atto dell\u2019iscrizione iniziale, per un ammontare pari alla per<span class=\"_ _2\"></span>dita attesa a dodici mesi;<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs2c9\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsc6\">all\u2019atto della valutazione successiva dell\u2019attivit\u00e0, ove il rischio creditizio non sia risultato<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wsc6\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs27e\">significativamente <span class=\"_ _24\"></span>incrementato <span class=\"_ _1d\"></span>rispetto <span class=\"_ _24\"></span>all\u2019iscrizione <span class=\"_ _24\"></span>iniziale, <span class=\"_ _1d\"></span>in <span class=\"_ _24\"> </span>relazione <span class=\"_ _24\"></span>alle <span class=\"_ _1d\"></span>variazioni<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2ca\">dell\u2019ammontare delle r<span class=\"_ _2\"></span>ettifiche di valore per perdite attese nei dodici mesi successivi;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs2cb\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws127\">all\u2019atto della valutazione successiva dell\u2019attivit\u00e0, ove il rischio creditizio sia risultato<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws127\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2cc\">significativamente <span class=\"_ _a\"></span>incrementato <span class=\"_ _a\"></span>rispetto <span class=\"_ _a\"></span>all\u2019iscrizione <span class=\"_ _a\"></span>iniziale, <span class=\"_ _2\"></span>in <span class=\"_ _a\"></span>relazione <span class=\"_ _a\"></span>alla <span class=\"_ _a\"></span>rilevazione <span class=\"_ _a\"></span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2cd\">rettifiche <span class=\"_ _7d\"></span>di <span class=\"_ _7d\"></span>valore <span class=\"_ _7d\"></span>per <span class=\"_ _7d\"></span>perdite <span class=\"_ _7d\"></span>attese <span class=\"_ _7d\"></span>riferibili <span class=\"_ _3\"></span>all\u2019intera <span class=\"_ _7d\"></span>vita <span class=\"_ _7d\"></span>residua <span class=\"_ _7d\"></span>prevista <span class=\"_ _7d\"></span>contrattualmente<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs2ce\">per l\u2019attivit\u00e0;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs2cf\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">all\u2019atto <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>valutazione <span class=\"_ _b\"></span>successiva <span class=\"_ _b\"></span>dell\u2019attivit\u00e0, <span class=\"_ _b\"></span>ove <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>\u201csignificativit\u00e0\u201d <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>tale <span class=\"_ _b\"></span>incremento<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2d0\">sia <span class=\"_ _b\"></span>poi <span class=\"_ _b\"></span>venuta <span class=\"_ _8\"></span>meno, in <span class=\"_ _8\"></span>relazione all\u2019adeguamento <span class=\"_ _b\"></span>delle <span class=\"_ _8\"></span>rettifiche di <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>cumulate <span class=\"_ _b\"></span>per<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsb gs2d1\">tener conto del passaggio da una perdita attesa lungo l\u2019intera vita r<span class=\"_ _2\"></span>esidua dello strumento<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs2d2\">(\u201clifetime\u201d) ad una a dodici mesi.<span class=\"_ _567\"> </span></div>mmediata <span class=\"_ _b\"></span>alla <span class=\"_ _b\"></span>voce <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>conto <span class=\"_ _b\"></span>economico <span class=\"_ _b\"></span>\u201c140. <span class=\"_ _b\"></span>\u201cUtili/perdite da <span class=\"_ _b\"></span>modifiche <span class=\"_ _b\"></span>contrattuali senza <span class=\"_ _1d\"></span>cancellazioni\u201d <span class=\"_ _1d\"></span>della <span class=\"_ _24\"></span>differ<span class=\"_ _2\"></span>enza <span class=\"_ _24\"></span>tra <span class=\"_ _1d\"></span>valore <span class=\"_ _1d\"></span>contabile <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>valore <span class=\"_ _1d\"></span>attuale <span class=\"_ _24\"></span>dei <span class=\"_ _1d\"></span>flussi <span class=\"_ _1d\"></span>di cassa <span class=\"_ _2\"></span>modificati scontati <span class=\"_ _2\"></span>al tasso <span class=\"_ _a\"></span>di interesse <span class=\"_ _a\"></span>originario - <span class=\"_ _2\"></span>e non <span class=\"_ _2\"></span>tramite <span class=\"_ _2\"></span>la der<span class=\"_ _2\"></span>ecognition; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">la <span class=\"_ _1\"> </span>presenza <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>specifici <span class=\"_ _1\"> </span>elementi <span class=\"_ _1\"> </span>oggettivi <span class=\"_ _1\"> </span>(\u201ctrigger\u201d) <span class=\"_ _1\"> </span>che <span class=\"_ _24\"> </span>incidono <span class=\"_ _1\"> </span>sulle <span class=\"_ _1\"> </span>caratteristiche </span>e/o <span class=\"_ _24\"> </span>sui <span class=\"_ _1\"> </span>flussi <span class=\"_ _1\"> </span>contrattuali <span class=\"_ _1\"> </span>dello <span class=\"_ _1\"> </span>strumento <span class=\"_ _24\"> </span>finanziario <span class=\"_ _1\"> </span>(quali, <span class=\"_ _1\"> </span>a <span class=\"_ _1\"> </span>solo <span class=\"_ _1\"> </span>titolo <span class=\"_ _24\"> </span>d<span class=\"_ _b\"></span>i <span class=\"_ _24\"> </span>esempio, <span class=\"_ _1\"> </span>il cambiamento <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>divisa <span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>modifica <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>tipologia <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>rischio <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _b\"></span>esposti, <span class=\"_ _8\"></span>ove <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>si correli <span class=\"_ _b\"></span>a <span class=\"_ _8\"></span>parametri <span class=\"_ _b\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>equity <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>commodity), <span class=\"_ _8\"></span>che <span class=\"_ _b\"></span>si <span class=\"_ _8\"></span>ritiene <span class=\"_ _8\"></span>comportino <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>derecognition <span class=\"_ _b\"></span>in considerazione del loro impatto (atteso come significativo) sui flussi contrattuali originari.<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>Le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _a\"></span>finanziarie <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>cancellate <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _a\"></span>dei <span class=\"_ _2\"></span>criteri <span class=\"_ _2\"></span>gi\u00e0 <span class=\"_ _2\"></span>illustrati <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>le <span class=\"_ _a\"></span>Attivit\u00e0 finanziarie valutate al fair value con impatto a conto economico.<span class=\"_ _567\"> </span>Criteri di rilevazione delle componenti reddituali<span class=\"_ _567\"> </span>Il criterio di valutazione al costo ammortizzato genera nel conto economico una traslazione dei <span class=\"_ _1d\"></span>costi <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>transazione <span class=\"_ _24\"> </span>e <span class=\"_ _24\"></span>dei <span class=\"_ _1d\"></span>ricavi <span class=\"_ _24\"></span>accessori <span class=\"_ _1d\"></span>lungo <span class=\"_ _24\"></span>la <span class=\"_ _1d\"></span>durata <span class=\"_ _24\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _24\"></span>finanziaria <span class=\"_ _1d\"></span>anzich\u00e9 movimentare il conto economico dell\u2019eser<span class=\"_ _2\"></span>cizio di prima iscrizione.<span class=\"_ _567\"> </span>Gli interessi che maturano nel tempo per ef<span class=\"_ _2\"></span>fetto dell\u2019attualizzazione dei crediti deteriorati sono rilevati a conto economico nella voce interessi attivi.<span class=\"_ _567\"> </span>Gli effetti derivanti dalle valutazioni analitiche e collettive sono imputati a conto economico.<span class=\"_ _567\"> </span>Il <span class=\"_ _1d\"></span>valore <span class=\"_ _8\"></span>originario <span class=\"_ _1d\"></span>del <span class=\"_ _24\"></span>credito <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _1d\"></span>ripristinato <span class=\"_ _1d\"></span>al <span class=\"_ _24\"></span>venir <span class=\"_ _1d\"></span>meno <span class=\"_ _1d\"></span>dei <span class=\"_ _1d\"></span>motivi <span class=\"_ _1d\"></span>della <span class=\"_ _24\"></span>rettifica <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>valore effettuata, rilevandone gli ef<span class=\"_ _2\"></span>fetti a conto economico.<span class=\"_ _567\"> </span>In <span class=\"_ _9\"> </span>caso <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>crediti <span class=\"_ _9\"> </span>acquistati <span class=\"_ _9\"> </span>per <span class=\"_ _9\"> </span>il <span class=\"_ _1\"> </span>tramite <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>aggregazione <span class=\"_ _9\"> </span>aziendale, <span class=\"_ _1\"> </span>l\u2019eventuale <span class=\"_ _9\"> </span>maggior valore iscritto nel bilancio consolidato alla prima iscrizione viene rilasciato con ef<span class=\"_ _2\"></span>fetto a conto economico lungo la vita del credito in base al pr<span class=\"_ _2\"></span>oprio piano di ammortamento oppure integralmente nell\u2019esercizio in cui il cr<span class=\"_ _2\"></span>edito viene estinto.<span class=\"_ _567\"> </span>I crediti oggetto di operazioni di copertura di fair value sono valutati al fair value e le variazioni di valore sono imputate a conto economico nella voce \u201cRisultato netto dell\u2019attivit\u00e0 di copertura\u201d, analogamente alle variazioni di fair value dello strumento di copertura.<span class=\"_ _567\"> </span><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs24d\">In <span class=\"_ _8\"></span>alcuni <span class=\"_ _b\"></span>casi, <span class=\"_ _8\"></span>durante <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>vita <span class=\"_ _8\"></span>delle <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>esame <span class=\"_ _8\"></span>e, <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>particolare, <span class=\"_ _8\"></span>dei <span class=\"_ _b\"></span>crediti, <span class=\"_ _b\"></span>le<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2c0\">condizioni <span class=\"_ _a\"></span>contrattuali <span class=\"_ _a\"></span>originarie <span class=\"_ _2\"></span>sono <span class=\"_ _a\"></span>oggetto <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>successiva <span class=\"_ _a\"></span>modifica <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>volont\u00e0 <span class=\"_ _2\"></span>delle <span class=\"_ _a\"></span>parti <span class=\"_ _a\"></span>del<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws89 gs273\">contratto. Quando, nel corso della vita di uno strumento, le clausole contrattuali sono oggetto<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2c1\">di <span class=\"_ _a\"></span>modifica <span class=\"_ _a\"></span>occorre <span class=\"_ _a\"></span>verificare <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>l\u2019attivit\u00e0 <span class=\"_ _a\"></span>originaria <span class=\"_ _2\"></span>deve <span class=\"_ _a\"></span>continuare <span class=\"_ _a\"></span>ad <span class=\"_ _a\"></span>essere <span class=\"_ _a\"></span>rilevata <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>bilancio<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wse9 gs274\">o se, al contrario, lo strumento originario deve essere oggetto di cancellazione dal bilancio<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs275\">(derecognition) e debba esser<span class=\"_ _2\"></span>e rilevato un nuovo strumento finanziario.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2c3\">In <span class=\"_ _24\"></span>generale, <span class=\"_ _24\"> </span>le <span class=\"_ _24\"> </span>modifiche <span class=\"_ _1\"> </span>di <span class=\"_ _24\"></span>un\u2019attivit\u00e0 <span class=\"_ _24\"> </span>finanziaria <span class=\"_ _24\"> </span>conducono <span class=\"_ _1\"> </span>alla <span class=\"_ _24\"></span>cancellazione <span class=\"_ _24\"> </span>della <span class=\"_ _24\"> </span>stessa<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2c4\">ed  all\u2019iscrizione <span class=\"_ _30\"> </span>di  una  nuova <span class=\"_ _30\"> </span>attivit\u00e0  quando  sono <span class=\"_ _30\"> </span>\u201csostanziali\u201d.  La  valutazione <span class=\"_ _30\"> </span>cir<span class=\"_ _2\"></span>ca <span class=\"_ _30\"> </span>la<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2c5\">\u201csostanzialit\u00e0\u201d <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>modifica <span class=\"_ _b\"></span>deve <span class=\"_ _8\"></span>essere <span class=\"_ _8\"></span>effettuata <span class=\"_ _b\"></span>considerando <span class=\"_ _8\"></span>sia <span class=\"_ _8\"></span>elementi <span class=\"_ _8\"></span>qualitativi <span class=\"_ _8\"></span>sia<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2f0\">elementi <span class=\"_ _8\"></span>quantitativi. <span class=\"_ _b\"></span>In <span class=\"_ _8\"></span>alcuni <span class=\"_ _8\"></span>casi, <span class=\"_ _b\"></span>infatti, <span class=\"_ _8\"></span>potr\u00e0 <span class=\"_ _b\"></span>risul<span class=\"_ _b\"></span>tare <span class=\"_ _b\"></span>chiaro, <span class=\"_ _b\"></span>senza <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>ricorso <span class=\"_ _b\"></span>a <span class=\"_ _8\"></span>complesse<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2c6\">analisi, <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>cambiament<span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>introdotti <span class=\"_ _8\"></span>modificano <span class=\"_ _8\"></span>sostanzialmente <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>carat<span class=\"_ _b\"></span>teristiche <span class=\"_ _8\"></span>e/o <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>flussi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws13c gs2c7\">contrattuali di una determinata attivit\u00e0 mentre, in altri casi, dovranno esser<span class=\"_ _2\"></span>e svolte ulteriori<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs256\">analisi <span class=\"_ _2\"></span>(anche di <span class=\"_ _2\"></span>tipo <span class=\"_ _2\"></span>quantitativo) per <span class=\"_ _2\"></span>apprezzar<span class=\"_ _2\"></span>e gli <span class=\"_ _2\"></span>effetti <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>stesse e <span class=\"_ _2\"></span>verificare <span class=\"_ _a\"></span>la necessit\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws5a gs257\">di proceder<span class=\"_ _2\"></span>e o meno alla cancellazione dell\u2019attivit\u00e0 ed alla iscrizione di un nuovo strumento<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs258\">finanziario.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs25a\">Le <span class=\"_ _9\"> </span>analisi <span class=\"_ _1\"> </span>(quali-quantitative) <span class=\"_ _9\"> </span>volte <span class=\"_ _9\"> </span>a <span class=\"_ _1\"> </span>definire <span class=\"_ _9\"> </span>la <span class=\"_ _1\"> </span>\u201csostanzialit\u00e0\u201d <span class=\"_ _9\"> </span>delle <span class=\"_ _9\"> </span>modifiche <span class=\"_ _1\"> </span>contrattuali<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs25b\">apportate ad un\u2019attivit\u00e0 finanziaria, dovranno pertanto considerare:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs2f1\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">le finalit\u00e0 per cui <span class=\"_ _2\"></span>le modifiche sono state ef<span class=\"_ _2\"></span>fettuate: ad esempio, rinegoziazioni per motivi<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2f2\">commerciali e concessioni per dif<span class=\"_ _2\"></span>ficolt\u00e0 finanziarie della controparte:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc2 sc0 ls0 ws0 gs2f3\">\u2022 <span class=\"_ _258\"> </span><span class=\"fc0 ws170\">le prime, volte a \u201ctrattenere\u201d il cliente, vedono coinvolto un debitore che non versa in<span class=\"_ _567\"> </span></span><span class=\"fc0 ws170\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2f4\">una <span class=\"_ _2\"></span>situazione di <span class=\"_ _a\"></span>difficolt\u00e0 <span class=\"_ _2\"></span>finanziaria. In <span class=\"_ _a\"></span>questa casistica <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>incluse tutte <span class=\"_ _a\"></span>le operazioni<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsc7 gs2f5\">di rinegoziazione che sono volte ad adeguare l\u2019oner<span class=\"_ _2\"></span>osit\u00e0 del debito alle condizioni<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws21d gs2f6\">di mercato. T<span class=\"_ _7d\"></span>ali operazioni comportano una variazione delle condizioni originarie<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2d gs2f7\">del contratto, solitamente richieste dal debitore, che attiene ad aspetti connessi alla<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2f8\">onerosit\u00e0 <span class=\"_ _a\"></span>del <span class=\"_ _2\"></span>debito, <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>conseguente <span class=\"_ _2\"></span>beneficio <span class=\"_ _2\"></span>economico <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>debitore <span class=\"_ _a\"></span>stesso. <span class=\"_ _2\"></span>In<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2f9\">linea <span class=\"_ _2\"></span>generale <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>ritiene che, <span class=\"_ _a\"></span>ogni <span class=\"_ _2\"></span>qualvolta la <span class=\"_ _a\"></span>banca <span class=\"_ _2\"></span>effettui <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>rinegoziazione <span class=\"_ _2\"></span>al fine <span class=\"_ _a\"></span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsfa gs2fa\">evitare di per<span class=\"_ _2\"></span>dere il proprio cliente, tale rinegoziazione debba esser<span class=\"_ _2\"></span>e considerata come<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2fb\">sostanziale in quanto, ove non fosse effettuata, il cliente potr<span class=\"_ _2\"></span>ebbe finanziarsi presso un<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs2fc\">altro intermediario e la banca subir<span class=\"_ _2\"></span>ebbe un decremento dei ricavi futuri previsti;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc2 sc0 ls0 ws0 gs2fd\">\u2022 <span class=\"_ _258\"> </span><span class=\"fc0 ws113\">le seconde, effettuate per \u201cragioni di rischio creditizio\u201d (misure di forbearance), sono<span class=\"_ _567\"> </span></span><span class=\"fc0 ws113\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2fe\">riconducibili <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>tentativo <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>banca <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>massimizzare <span class=\"_ _a\"></span>il r<span class=\"_ _2\"></span>ecovery <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>cash <span class=\"_ _2\"></span>flow <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>credito<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2ff\">originario. <span class=\"_ _24\"> </span>I <span class=\"_ _24\"> </span>rischi <span class=\"_ _1\"> </span>e <span class=\"_ _24\"> </span>i <span class=\"_ _1\"> </span>benefici <span class=\"_ _24\"> </span>sottostanti, <span class=\"_ _24\"> </span>successivamente <span class=\"_ _1\"> </span>alle <span class=\"_ _24\"> </span>modifiche, <span class=\"_ _1\"> </span>di <span class=\"_ _24\"> </span>norma,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsef gs300\">non sono sostanzialmente trasferiti e, conseguentemente, la rappresentazione contabile<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs301\">\u00e8 <span class=\"_ _9\"> </span>quella <span class=\"_ _9\"> </span>ef<span class=\"_ _2\"></span>fettuata <span class=\"_ _9\"> </span>tramite <span class=\"_ _9\"> </span>il <span class=\"_ _9\"> </span>\u201cmodification <span class=\"_ _9\"> </span>accounting\u201d <span class=\"_ _1\"> </span>- <span class=\"_ _9\"> </span>che <span class=\"_ _9\"> </span>implica <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>rilevazione<span class=\"_ _567\"> </span></div>la <span class=\"_ _24\"> </span>definizione <span class=\"_ _1\"> </span>degli <span class=\"_ _1\"> </span>obiettivi <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>risk <span class=\"_ _24\"> </span>management <span class=\"_ _1\"> </span>perseguiti, <span class=\"_ _1\"> </span>specificando <span class=\"_ _24\"> </span>la <span class=\"_ _1\"> </span>natura <span class=\"_ _1\"> </span>del rischio coperto;  <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">il <span class=\"_ _9\"> </span>superamento <span class=\"_ _1\"> </span>del <span class=\"_ _9\"> </span>test <span class=\"_ _9\"> </span>d\u2019efficacia <span class=\"_ _1\"> </span>all\u2019accensione <span class=\"_ _9\"> </span>della <span class=\"_ _9\"> </span>r<span class=\"_ _2\"></span>elazione <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>copertura <span class=\"_ _1\"> </span>e <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>via </span>prospettica, con modalit\u00e0 e periodicit\u00e0 di misurazione specifiche; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">la predisposizione della documentazione formale completa della r<span class=\"_ _2\"></span>elazione di copertura.<span class=\"_ _567\"> </span></span>Criteri di valutazione<span class=\"_ _567\"> </span>Un\u2019operazione <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>copertura <span class=\"_ _2\"></span>si <span class=\"_ _a\"></span>definisce <span class=\"_ _2\"></span>efficace <span class=\"_ _a\"></span>quando <span class=\"_ _2\"></span>le <span class=\"_ _a\"></span>variazioni <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>fair <span class=\"_ _a\"></span>value <span class=\"_ _2\"></span>(o <span class=\"_ _2\"></span>dei <span class=\"_ _a\"></span>flussi <span class=\"_ _2\"></span>di cassa futuri) <span class=\"_ _2\"></span>dello strumento <span class=\"_ _2\"></span>finanziario di copertura <span class=\"_ _2\"></span>compensano le <span class=\"_ _2\"></span>variazioni dello strumento finanziario oggetto di copertura nei limiti dell\u2019intervallo 80% - 125% stabilito dallo IAS 39.<span class=\"_ _567\"> </span>I test <span class=\"_ _b\"></span>d\u2019efficacia sono <span class=\"_ _b\"></span>eseguiti <span class=\"_ _b\"></span>a ogni <span class=\"_ _b\"></span>chiusura <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>bilancio o <span class=\"_ _b\"></span>situazione <span class=\"_ _b\"></span>infrannuale, sia <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>ottica retr<span class=\"_ _2\"></span>ospettiva, per la misura dei risultati effettivi alla data, sia prospettica, per la dimostrazione dell\u2019efficacia attesa per i periodi futuri.<span class=\"_ _567\"> </span>Se <span class=\"_ _b\"></span>le <span class=\"_ _8\"></span>verifiche <span class=\"_ _b\"></span>non <span class=\"_ _8\"></span>confermano <span class=\"_ _b\"></span>l\u2019efficacia <span class=\"_ _b\"></span>della <span class=\"_ _8\"></span>copertura <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>tenuto <span class=\"_ _b\"></span>conto <span class=\"_ _8\"></span>della <span class=\"_ _b\"></span>pol<span class=\"_ _b\"></span>icy <span class=\"_ _b\"></span>interna, da quel momento <span class=\"_ _2\"></span>la contabilizzazione delle operazioni di <span class=\"_ _2\"></span>copertura, secondo quanto esposto, \u00e8 interrotta, il <span class=\"_ _b\"></span>contratto <span class=\"_ _b\"></span>derivato <span class=\"_ _b\"></span>di copertura <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _b\"></span>classificato <span class=\"_ _b\"></span>tra gli <span class=\"_ _b\"></span>strumenti <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>negoziazione e lo <span class=\"_ _8\"></span>strumento <span class=\"_ _8\"></span>finanziario <span class=\"_ _1d\"></span>coperto <span class=\"_ _8\"></span>riacquisisce <span class=\"_ _8\"></span>il <span class=\"_ _1d\"></span>criterio <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>valutazione <span class=\"_ _8\"></span>corrispondente <span class=\"_ _8\"></span>alla <span class=\"_ _1d\"></span>sua classificazione di bilancio.<span class=\"_ _567\"> </span>Criteri di rilevazione delle componenti reddituali \u2013 Fair value hedge<span class=\"_ _567\"> </span>Le <span class=\"_ _8\"></span>variazioni <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>dei <span class=\"_ _1d\"></span>derivati <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>copertura <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>degli <span class=\"_ _1d\"></span>strumenti <span class=\"_ _8\"></span>finanziari <span class=\"_ _1d\"></span>coperti <span class=\"_ _8\"></span>(per <span class=\"_ _8\"></span>la parte <span class=\"_ _a\"></span>attribuibile <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>rischio <span class=\"_ _a\"></span>coperto) <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>registrate <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>contropartita <span class=\"_ _a\"></span>al <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>economico, <span class=\"_ _a\"></span>questa disposizione si applica anche quando l\u2019elemento coperto \u00e8 valutato al costo.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>ale compensazione \u00e8 riconosciuta attraverso la rilevazione a conto economico, alla voce 90 \u201cRisultato netto dell\u2019attivit\u00e0 di copertura\u201d, delle variazioni di valore riferite sia all\u2019elemento coperto <span class=\"_ _9\"> </span>(per <span class=\"_ _9\"> </span>quanto <span class=\"_ _1\"> </span>riguarda <span class=\"_ _9\"> </span>le <span class=\"_ _9\"> </span>variazioni <span class=\"_ _9\"> </span>pr<span class=\"_ _2\"></span>odotte <span class=\"_ _9\"> </span>dal <span class=\"_ _9\"> </span>fattore <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>rischio <span class=\"_ _9\"> </span>sottostante), <span class=\"_ _9\"> </span>sia allo strumento di copertura. L<span class=\"_ _a\"></span>\u2019eventuale differenza, ne costituisce di conseguenza l\u2019ef<span class=\"_ _2\"></span>fetto economico netto.<span class=\"_ _567\"> </span>Criteri di rilevazione delle componenti reddituali \u2013 Cash Flow hedge<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019utile o la perdita sullo strumento di copertura devono essere contabilizzati come segue:<span class=\"_ _567\"> </span><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gs320\">4. Operazioni di copertura<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws94 gs321\">Il Gruppo Banco Desio si avvale della possibilit\u00e0, prevista in sede di intr<span class=\"_ _2\"></span>oduzione dell\u2019IFRS 9,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsfc gs322\">di continuare ad applicar<span class=\"_ _2\"></span>e integralmente le previsioni del principio contabile IAS 39 in tema<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws9e gs323\">di \u201chedge accounting\u201d (nella versione carved out omologata dalla Commissione Europea) per<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs324\">ogni tipologia di copertura (sia per le coperture specifiche che per le macr<span class=\"_ _2\"></span>o-coperture).<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs325\">Criteri di classificazione<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsb9 gs326\">Le operazioni di copertura hanno lo scopo di neutralizzare determinati rischi di per<span class=\"_ _2\"></span>dita potenziale<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs327\">su <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>passivit\u00e0 <span class=\"_ _a\"></span>finanziarie <span class=\"_ _2\"></span>tramite <span class=\"_ _a\"></span>strumenti <span class=\"_ _a\"></span>finanziari <span class=\"_ _a\"></span>specifici, <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>cui <span class=\"_ _a\"></span>util<span class=\"_ _b\"></span>izzo <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>finalizzato <span class=\"_ _a\"></span>ad<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs328\">attutire gli ef<span class=\"_ _2\"></span>fetti sul conto economico degli strumenti finanziari oggetto di copertura.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs329\">La tipologia di copertura utilizzata pu\u00f2 essere del tipo:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs32a\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Fair <span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>alue <span class=\"_ _2\"></span>Hedge <span class=\"_ _2\"></span>(copertura <span class=\"_ _2\"></span>specifica <span class=\"_ _2\"></span>del fair <span class=\"_ _a\"></span>value): <span class=\"_ _2\"></span>l\u2019obiettivo \u00e8 <span class=\"_ _a\"></span>la copertura <span class=\"_ _a\"></span>del <span class=\"_ _2\"></span>rischio di<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws82 gs32b\">variazione del fair value dello strumento coperto (attivit\u00e0, passivit\u00e0 o impegno irrevocabile<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws9f gs32c\">non iscritto esposti a variazioni di fair value attribuibili ad un rischio particolare che possono<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs32d\">influenzare <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>conto <span class=\"_ _1d\"></span>economico, <span class=\"_ _8\"></span>incluso <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>rischio <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>variazione <span class=\"_ _1d\"></span>nei <span class=\"_ _8\"></span>tassi <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>cambio <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>una<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs32e\">valuta estera);<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs32f\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Cash Flow <span class=\"_ _2\"></span>Hedge <span class=\"_ _2\"></span>(copertura dei <span class=\"_ _2\"></span>flussi finanziari): <span class=\"_ _2\"></span>l\u2019obiettivo \u00e8 <span class=\"_ _2\"></span>la copertura <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>variazione<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs330\">di flussi <span class=\"_ _2\"></span>di cassa <span class=\"_ _2\"></span>attribuibili a <span class=\"_ _2\"></span>particolari rischi dello <span class=\"_ _2\"></span>strumento di <span class=\"_ _2\"></span>bilancio (attivit\u00e0, <span class=\"_ _2\"></span>passivit\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs331\">o <span class=\"_ _24\"></span>operazione <span class=\"_ _1d\"></span>programmata <span class=\"_ _24\"></span>altamente <span class=\"_ _1d\"></span>probabile <span class=\"_ _24\"></span>esposte <span class=\"_ _24\"></span>a <span class=\"_ _1d\"></span>variazioni <span class=\"_ _24\"> </span>dei <span class=\"_ _24\"> </span>flussi <span class=\"_ _24\"></span>di <span class=\"_ _24\"></span>cassa<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs332\">attribuibili ad un rischio particolare che possono influenzar<span class=\"_ _2\"></span>e il conto economico).<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs333\">Criteri di iscrizione<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs334\">Gli <span class=\"_ _7c\"> </span>strumenti <span class=\"_ _7c\"> </span>derivati, <span class=\"_ _7c\"> </span>pertanto <span class=\"_ _7c\"> </span>anche <span class=\"_ _7c\"> </span>quelli <span class=\"_ _7c\"> </span>di <span class=\"_ _7c\"> </span>copertura, <span class=\"_ _7c\"> </span>sono <span class=\"_ _7c\"> </span>inizialmente <span class=\"_ _7c\"> </span>iscritti <span class=\"_ _7c\"> </span>e<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs335\">successivamente misurati al fair value.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs336\">L<span class=\"_ _a\"></span>\u2019iscrizione in bilancio delle operazioni di copertura presuppone:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs337\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">il coinvolgimento di controparti esterne al Gruppo Banco Desio;<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs338\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">una  specifica <span class=\"_ _9\"> </span>designazione  e  identificazione  degli <span class=\"_ _9\"> </span>strumenti  finanziari  di  copertura <span class=\"_ _9\"> </span>e<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs339\">oggetto di copertura utilizzati per l\u2019operazione;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls1 ws12 gs22c\">contrattuale, il controllo <span class=\"_ _2\"></span>\u00e8 condiviso con uno o pi\u00f9 altri soggetti, ovver<span class=\"_ _2\"></span>o quando per le decisioni<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls1 ws2c gs22d\">riguardanti le attivit\u00e0 rilevanti \u00e8 richiesto il consenso unanime di tutte le parti che condividono il<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls1 ws12 gs22e\">controllo.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs26d\">Criteri di iscrizione<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws9e gs26e\">Le partecipazioni sono iscritte alla data di regolamento. L<span class=\"_ _3\"></span>\u2019iscrizione iniziale \u00e8 al costo inclusivo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1d0 gs231\">degli oneri accessori direttamente attribuibili. Per le partecipazioni in valuta estera la conversione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs232\">in euro viene ef<span class=\"_ _2\"></span>fettuata usando il tasso di cambio in essere alla data di regolamento.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs282\">Criteri di valutazione<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs235\">Il criterio della valutazione successiva alla prima iscrizione \u00e8 il patrimonio netto.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wse6 gs237\">A ogni data di riferimento del bilancio viene accertata l\u2019eventuale obiettiva evidenza che la<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs238\">partecipazione abbia subito una perdita dur<span class=\"_ _2\"></span>evole di valore (test d\u2019impairment).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs23a\">La <span class=\"_ _a\"></span>perdita <span class=\"_ _a\"></span>durevole <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>valore <span class=\"_ _a\"></span>si <span class=\"_ _a\"></span>verifica <span class=\"_ _2\"></span>quando <span class=\"_ _2\"></span>il <span class=\"_ _a\"></span>valore <span class=\"_ _a\"></span>contabile <span class=\"_ _2\"></span>dell\u2019attivit\u00e0 <span class=\"_ _a\"></span>risulta <span class=\"_ _2\"></span>superiore <span class=\"_ _a\"></span>al<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsa8 gs23b\">suo valore r<span class=\"_ _2\"></span>ecuperabile, pari al maggiore tra il prezzo netto di vendita (cio\u00e8 l\u2019importo ottenibile<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws140 gs26f\">dalla vendita dell\u2019attivo in un\u2019ipotetica transazione tra terzi, al netto dei costi di dismissione)<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs23c\">e <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>d\u2019uso <span class=\"_ _8\"></span>(pari <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>attuale <span class=\"_ _8\"></span>dei <span class=\"_ _b\"></span>flussi <span class=\"_ _b\"></span>finanziari <span class=\"_ _8\"></span>futuri <span class=\"_ _b\"></span>attesi <span class=\"_ _b\"></span>che <span class=\"_ _8\"></span>si <span class=\"_ _b\"></span>stima <span class=\"_ _b\"></span>arriveranno<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs270\">dall\u2019uso permanente e dalla dismissione dell\u2019attivit\u00e0 alla fine della sua vita utile).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2d gs23e\">A completamento del processo di impairment test, tenuto conto della policy interna, viene<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2f8 gs23f\">effettuato anche uno \u201cstr<span class=\"_ _2\"></span>ess test\u201d di alcuni parametri chiave considerati nel modello di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs240\">valutazione al fine di portare il valor<span class=\"_ _2\"></span>e recuperabile al valore di iscrizione in bilancio.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs242\">In <span class=\"_ _7d\"></span>relazione <span class=\"_ _4\"></span>a <span class=\"_ _7d\"></span>quanto <span class=\"_ _7d\"></span>stabilisce <span class=\"_ _7d\"></span>lo <span class=\"_ _7d\"></span>IAS <span class=\"_ _4\"></span>36, <span class=\"_ _7d\"></span>il <span class=\"_ _7d\"></span>test <span class=\"_ _7d\"></span>d\u2019impairment <span class=\"_ _7d\"></span>deve <span class=\"_ _7d\"></span>essere <span class=\"_ _4\"></span>effettuato <span class=\"_ _7d\"></span>annualmente;<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs243\">ad <span class=\"_ _2\"></span>ogni <span class=\"_ _a\"></span>chiusura infrannuale, <span class=\"_ _a\"></span>inoltre, <span class=\"_ _a\"></span>si <span class=\"_ _2\"></span>procede <span class=\"_ _a\"></span>a verificar<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>l\u2019eventuale <span class=\"_ _2\"></span>esistenza <span class=\"_ _a\"></span>di pr<span class=\"_ _2\"></span>esupposti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws118 gs244\">che comportino la necessit\u00e0 di dover effettuar<span class=\"_ _2\"></span>e nuovamente il test di impairment: in particolare<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs245\">si <span class=\"_ _9\"> </span>effettua <span class=\"_ _9\"> </span>un <span class=\"_ _9\"> </span>monitoraggio <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>alcuni <span class=\"_ _9\"> </span>indicatori <span class=\"_ _9\"> </span>quantitativi <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>qualitativi <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>presunzione <span class=\"_ _9\"> </span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs246\">riduzione di valore della partecipazione (trigger event).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs271\">Le <span class=\"_ _1d\"></span>eventuali <span class=\"_ _24\"></span>rettifiche <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>valore <span class=\"_ _8\"></span>dovute <span class=\"_ _24\"> </span>a <span class=\"_ _24\"></span>perdita <span class=\"_ _8\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _1d\"></span>valore <span class=\"_ _1d\"></span>(impairment), <span class=\"_ _24\"></span>sono <span class=\"_ _1d\"></span>da <span class=\"_ _24\"> </span>rilevare <span class=\"_ _1d\"></span>in<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs248\">contropartita al conto economico.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs249\">Qualora <span class=\"_ _77\"> </span>i <span class=\"_ _77\"> </span>motivi <span class=\"_ _77\"> </span>della <span class=\"_ _30\"> </span>perdita <span class=\"_ _77\"> </span>di <span class=\"_ _77\"> </span>valore <span class=\"_ _30\"> </span>siano <span class=\"_ _77\"> </span>rimossi <span class=\"_ _77\"> </span>a <span class=\"_ _77\"> </span>seguito <span class=\"_ _77\"> </span>di <span class=\"_ _77\"> </span>evento <span class=\"_ _30\"> </span>verificatosi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws21 gs24a\">successivamente alla rilevazione della perdita di valor<span class=\"_ _2\"></span>e, vengono effettuate riprese di valor<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs24b\">con imputazione a conto economico.<span class=\"_ _567\"> </span></div>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">la <span class=\"_ _8\"></span>parte <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>utile/perdita <span class=\"_ _8\"></span>definita <span class=\"_ _1d\"></span>efficace <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _1d\"></span>registrata <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>patrimonio <span class=\"_ _1d\"></span>netto <span class=\"_ _8\"></span>in <span class=\"_ _1d\"></span>contropartita<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>alle riserve di valutazione;<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">la parte inefficace della copertura \u00e8 r<span class=\"_ _2\"></span>egistrata a conto economico.<span class=\"_ _567\"> </span></span>In particolare, a patrimonio netto deve esser<span class=\"_ _2\"></span>e iscritto il minore tra l\u2019utile/perdita complessiva<span class=\"_ _567\"> </span> sullo strumento di copertura dall\u2019inizio della stessa e la variazione complessiva di fair value<span class=\"_ _567\"> </span> (valore <span class=\"_ _9\"> </span>attuale <span class=\"_ _9\"> </span>dei  flussi <span class=\"_ _9\"> </span>finanziari <span class=\"_ _9\"> </span>attesi) <span class=\"_ _38\"> </span>sull\u2019elemento <span class=\"_ _9\"> </span>coperto  dall\u2019inizio <span class=\"_ _9\"> </span>della <span class=\"_ _9\"> </span>copertura.<span class=\"_ _567\"> </span> L<span class=\"_ _a\"></span>\u2019eventuale utile <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>perdita residuo sullo strumento <span class=\"_ _b\"></span>di copertura <span class=\"_ _b\"></span>o la <span class=\"_ _b\"></span>componente <span class=\"_ _b\"></span>non efficace<span class=\"_ _567\"> </span> \u00e8 rilevato nel conto economico.<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019iscrizione in <span class=\"_ _2\"></span>bilancio delle <span class=\"_ _2\"></span>operazioni di <span class=\"_ _2\"></span>copertura \u00e8 interr<span class=\"_ _2\"></span>otta quando <span class=\"_ _2\"></span>non sono <span class=\"_ _2\"></span>pi\u00f9 rispettati<span class=\"_ _567\"> </span> i <span class=\"_ _9\"> </span>r<span class=\"_ _2\"></span>equisiti <span class=\"_ _9\"> </span>d\u2019efficacia, <span class=\"_ _1\"> </span>quando <span class=\"_ _9\"> </span>esse <span class=\"_ _9\"> </span>sono <span class=\"_ _1\"> </span>revocate, <span class=\"_ _1\"> </span>quando <span class=\"_ _9\"> </span>lo <span class=\"_ _9\"> </span>strumento <span class=\"_ _1\"> </span>d<span class=\"_ _b\"></span>i <span class=\"_ _9\"> </span>copertura <span class=\"_ _1\"> </span>o <span class=\"_ _9\"> </span>lo<span class=\"_ _567\"> </span> strumento coperto giungono a scadenza, sono estinti o venduti.<span class=\"_ _567\"> </span>Se lo strumento oggetto di copertura \u00e8 soggetto alla valutazione al costo ammortizzato la<span class=\"_ _567\"> </span> differ<span class=\"_ _2\"></span>enza tra il fair value determinato alla data del discontinuing (interruzione della relazione<span class=\"_ _567\"> </span> di copertura) e il costo ammortizzato \u00e8 ripartita sulla sua durata residua.<span class=\"_ _567\"> </span>5. Partecipazioni<span class=\"_ _567\"> </span>Criteri di classificazione<span class=\"_ _567\"> </span>La voce include le interessenze detenute in entit\u00e0 collegate o sottoposte a contr<span class=\"_ _2\"></span>ollo congiunto, disciplinate dallo IAS 28. Le altre partecipazioni minoritarie seguono il trattamento pr<span class=\"_ _2\"></span>evisto dall\u2019IFRS 9, sono classificate <span class=\"_ _b\"></span>tra le Attivit\u00e0 finanziarie valutate <span class=\"_ _b\"></span>al fair value con <span class=\"_ _b\"></span>impatto a conto economico <span class=\"_ _8\"></span>(FVTPL) <span class=\"_ _1d\"></span>o <span class=\"_ _8\"></span>le <span class=\"_ _1d\"></span>Attivit\u00e0 <span class=\"_ _1d\"></span>finanziarie <span class=\"_ _8\"></span>valutate <span class=\"_ _1d\"></span>al <span class=\"_ _1d\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _1d\"></span>con <span class=\"_ _8\"></span>impatto <span class=\"_ _1d\"></span>sulla <span class=\"_ _1d\"></span>redditivit\u00e0 complessiva (FVOCI).<span class=\"_ _567\"> </span>Sono <span class=\"_ _b\"></span>considerate <span class=\"_ _b\"></span>sottoposte <span class=\"_ _8\"></span>ad <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>influenza <span class=\"_ _8\"></span>notevole <span class=\"_ _b\"></span>(collegate) <span class=\"_ _b\"></span>le <span class=\"_ _8\"></span>entit\u00e0 <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>cui <span class=\"_ _8\"></span>si <span class=\"_ _b\"></span>possiede almeno il 20% dei diritti di voto (ivi inclusi i diritti di voto \u201cpotenziali\u201d) o in cui, pur detenendo una <span class=\"_ _1d\"></span>quota <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>diritti <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>voto <span class=\"_ _24\"></span>inferiore, <span class=\"_ _8\"></span>si <span class=\"_ _1d\"></span>ha <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>potere <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>partecipare <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>determinazione <span class=\"_ _1d\"></span>delle politiche finanziarie <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>gestionali della <span class=\"_ _b\"></span>partecipata in <span class=\"_ _b\"></span>virt\u00f9 <span class=\"_ _b\"></span>di particolari <span class=\"_ _b\"></span>legami <span class=\"_ _b\"></span>giuridici quali <span class=\"_ _b\"></span>la partecipazione a patti di sindacato.<span class=\"_ _567\"> </span>Sono considerate sottoposte a controllo congiunto (joint ventur<span class=\"_ _2\"></span>e) le entit\u00e0 per cui, su base <div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws135 gs35a\">In applicazione dell\u2019IFRS 16 i leasing sono contabilizzati sulla base del modello del right of<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs35b\">use, per cui, <span class=\"_ _2\"></span>alla data iniziale, il <span class=\"_ _2\"></span>locatario ha un\u2019obbligazione finanziaria <span class=\"_ _2\"></span>a effettuar<span class=\"_ _2\"></span>e pagamenti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws55 gs35c\">dovuti al locatore per compensar<span class=\"_ _2\"></span>e il suo diritto a utilizzare il bene sottostante durante la durata<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs35d\">del leasing.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd gs35e\">Quando l\u2019attivit\u00e0 \u00e8 resa disponibile al locatario per il r<span class=\"_ _2\"></span>elativo utilizzo (data iniziale), il locatario<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs35f\">riconosce sia la passivit\u00e0 che l\u2019attivit\u00e0 consistente nel diritto di utilizzo.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs360\">Criteri di valutazione<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs361\">Le <span class=\"_ _2\"></span>attivit\u00e0 materiali <span class=\"_ _a\"></span>sono rappr<span class=\"_ _2\"></span>esentate <span class=\"_ _2\"></span>in bilancio <span class=\"_ _a\"></span>al costo <span class=\"_ _2\"></span>d'acquisto, <span class=\"_ _2\"></span>comprensivo <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>oneri<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws218 gs362\">accessori sostenuti, dedotto l\u2019ammontare degli ammortamenti ef<span class=\"_ _2\"></span>fettuati e delle eventuali<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws11b gs363\">perdite di valor<span class=\"_ _2\"></span>e subite, ad eccezione del patrimonio artistico che \u00e8 valutato secondo il metodo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs364\">della rideterminazione del valore.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsdb gs365\">Per le attivit\u00e0 materiali soggette alla valutazione secondo il metodo della rideterminazione del<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs366\">valore:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs367\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws8a\">se il valore contabile di un bene \u00e8 incr<span class=\"_ _2\"></span>ementato a seguito di una rideterminazione di valore,<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws8a\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsef gs368\">l\u2019incremento deve esser<span class=\"_ _2\"></span>e rilevato nel prospetto delle altre componenti di conto economico<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws120 gs369\">complessivo e accumulato nel patrimonio netto sotto la voce riserva di rivalutazione;<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2a gs36a\">nel caso in cui ripristini, invece, una diminuzione di valore della stessa attivit\u00e0 rilevata<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs36b\">precedentemente nel conto economico deve esser<span class=\"_ _2\"></span>e rilevato come provento;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs36c\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsd\">se il valore contabile di un bene \u00e8 diminuito a seguito della rideterminazione di valor<span class=\"_ _2\"></span>e, la<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wsd\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws17e gs36d\">diminuzione deve essere rilevata nel pr<span class=\"_ _2\"></span>ospetto delle altre componenti di conto economico<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws20d gs36e\">complessivo come eccedenza di rivalutazione nella misura in cui vi sia una riserva di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15d gs36f\">valutazione positiva in riferimento a tale attivit\u00e0; altrimenti tale riduzione va contabilizzata<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs370\">nel conto economico.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf gs371\">Le immobilizzazioni materiali sono sistematicamente ammortizzate, adottando come criterio il<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs372\">metodo <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>quote <span class=\"_ _2\"></span>costanti, <span class=\"_ _2\"></span>mediante <span class=\"_ _2\"></span>aliquote <span class=\"_ _2\"></span>tecnico-economiche rappr<span class=\"_ _2\"></span>esentative <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>residua<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws115 gs373\">possibilit\u00e0 d\u2019utilizzo dei beni. Fanno eccezione i terreni e le oper<span class=\"_ _2\"></span>e d\u2019arte, non sottoposti ad<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws57 gs374\">ammortamento data l\u2019indeterminazione della loro vita utile, e in considerazione del fatto che<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsc5 gs375\">il relativo valor<span class=\"_ _2\"></span>e non \u00e8 destinato normalmente a ridursi in funzione del trascorrere del tempo. I<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws11e gs376\">costi di manutenzione straordinaria aventi natura incr<span class=\"_ _2\"></span>ementativa sono ammortizzati in relazione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs377\">alle residue possibilit\u00e0 di utilizzo dei cespiti cui si riferiscono.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs379\">Criteri di cancellazione<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs37a\">Le <span class=\"_ _1d\"></span>partecipazioni <span class=\"_ _24\"></span>sono <span class=\"_ _1d\"></span>cancellate <span class=\"_ _24\"> </span>dal <span class=\"_ _24\"></span>bilancio <span class=\"_ _1d\"></span>quando <span class=\"_ _24\"></span>scadono <span class=\"_ _1d\"></span>i <span class=\"_ _24\"> </span>diritti <span class=\"_ _24\"></span>contrattuali <span class=\"_ _1d\"></span>sui <span class=\"_ _24\"> </span>flussi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs37b\">finanziari <span class=\"_ _2\"></span>derivanti <span class=\"_ _2\"></span>dalle attivit\u00e0 <span class=\"_ _a\"></span>finanziarie o <span class=\"_ _a\"></span>quando sono <span class=\"_ _a\"></span>cedute con <span class=\"_ _a\"></span>trasferimento <span class=\"_ _2\"></span>sostanziale<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs37c\">di tutti i rischi e benefici connessi.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs37d\">Criteri di rilevazione delle componenti reddituali<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs37e\">I <span class=\"_ _1d\"></span>dividendi <span class=\"_ _24\"> </span>sono <span class=\"_ _24\"> </span>contabilizzati <span class=\"_ _24\"></span>quando <span class=\"_ _1d\"></span>matura <span class=\"_ _24\"> </span>il <span class=\"_ _24\"> </span>diritto <span class=\"_ _24\"></span>a <span class=\"_ _1d\"></span>ricevere <span class=\"_ _24\"></span>il <span class=\"_ _1d\"></span>relativo <span class=\"_ _24\"></span>pagamento. <span class=\"_ _1d\"></span>Gli<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws24 gs37f\">utili/perdite da cessione sono determinati in base alla dif<span class=\"_ _2\"></span>ferenza tra il valore di carico della<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws118 gs380\">partecipazione in base al criterio del costo medio ponderato e il corrispettivo della transazione,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs381\">al netto degli oneri accessori direttamente imputabili.<span class=\"_ _567\"> </span></div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gs382\">6. Attivit\u00e0 materiali<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs383\">Criteri di classificazione<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws59 gs384\">Le attivit\u00e0 materiali comprendono i terr<span class=\"_ _2\"></span>eni, gli immobili, il patrimonio artistico, gli impianti,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws13c gs385\">i mobili e gli arredi e le altr<span class=\"_ _2\"></span>e attrezzature. Si tratta di attivit\u00e0 materiali detenute per esser<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs386\">utilizzate <span class=\"_ _a\"></span>nella <span class=\"_ _2\"></span>fornitura <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>servizi <span class=\"_ _a\"></span>(attivit\u00e0 <span class=\"_ _2\"></span>ad <span class=\"_ _a\"></span>uso <span class=\"_ _2\"></span>funzionale), <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>per <span class=\"_ _a\"></span>essere <span class=\"_ _a\"></span>affittate <span class=\"_ _a\"></span>a <span class=\"_ _2\"></span>terzi <span class=\"_ _a\"></span>(attivit\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsc8 gs387\">detenute a scopo di investimento) e che si ritiene di utilizzare per pi\u00f9 di un eser<span class=\"_ _2\"></span>cizio. Sono<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs388\">inoltre <span class=\"_ _a\"></span>inclusi <span class=\"_ _a\"></span>i <span class=\"_ _2\"></span>diritti <span class=\"_ _2\"></span>d\u2019uso <span class=\"_ _a\"></span>acquisiti <span class=\"_ _2\"></span>con <span class=\"_ _a\"></span>il <span class=\"_ _2\"></span>leasing <span class=\"_ _2\"></span>e <span class=\"_ _a\"></span>relativi <span class=\"_ _a\"></span>all\u2019utilizzo <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>un\u2019attivit\u00e0 <span class=\"_ _a\"></span>materiale <span class=\"_ _2\"></span>(per<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs389\">le societ\u00e0 locatarie), le attivit\u00e0 concesse in leasing operativo (per le societ\u00e0 locatrici).<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs38a\">Criteri di iscrizione<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs38b\">Le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>materiali <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>registrate <span class=\"_ _b\"></span>inizialmente <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>d\u2019acquisto, <span class=\"_ _8\"></span>comprensivo <span class=\"_ _b\"></span>degli <span class=\"_ _8\"></span>oneri<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs38c\">accessori sostenuti per l\u2019acquisto e la messa in funzione del bene.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws138 gs38d\">In occasione della prima adozione dei principi contabili IAS/IFRS ci si \u00e8 avvalsi dell\u2019esenzione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs38e\">prevista <span class=\"_ _3\"></span>dall\u2019IFRS <span class=\"_ _a\"></span>1 <span class=\"_ _a\"></span>art. <span class=\"_ _2\"></span>16, <span class=\"_ _a\"></span>optando <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>valutazione <span class=\"_ _a\"></span>degli <span class=\"_ _2\"></span>immobili <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>fair <span class=\"_ _a\"></span>value <span class=\"_ _a\"></span>quale <span class=\"_ _a\"></span>sostituto<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs38f\">del costo <span class=\"_ _b\"></span>alla <span class=\"_ _b\"></span>data <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>1\u00b0 <span class=\"_ _b\"></span>gennaio 2004. <span class=\"_ _b\"></span>Successivamente <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>tale <span class=\"_ _b\"></span>data, <span class=\"_ _b\"></span>per la <span class=\"_ _b\"></span>valutazione <span class=\"_ _b\"></span>degli<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs390\">immobili si \u00e8 adottato il modello del costo.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd gs391\">I costi di manutenzione straordinaria aventi natura incr<span class=\"_ _2\"></span>ementativa sono imputati a incremento<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wse6 gs392\">del valore dei cespiti cui si riferiscono. Gli altri costi di manutenzione or<span class=\"_ _2\"></span>dinaria sono rilevati<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs393\">direttamente a conto economico.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs395\">elementi patrimoniali acquisiti.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs396\">Le <span class=\"_ _8\"></span>altre <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _8\"></span>immateriali <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>iscritte <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>costo, <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>solo <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>rispettano <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>requisiti <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>autonoma<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs397\">identificabilit\u00e0 <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>separazione <span class=\"_ _2\"></span>dall\u2019avviamento, <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>probabile <span class=\"_ _2\"></span>realizzo <span class=\"_ _a\"></span>di futuri <span class=\"_ _a\"></span>benefici <span class=\"_ _2\"></span>economici,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs398\">e di attendibile misurabilit\u00e0 del costo stesso.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs399\">Criteri di valutazione<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs39a\">Le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>immateriali <span class=\"_ _b\"></span>sono <span class=\"_ _8\"></span>rappresentate <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>bilancio <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>acquisto, <span class=\"_ _8\"></span>compr<span class=\"_ _2\"></span>ensivo <span class=\"_ _8\"></span>degli<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws118 gs39b\">oneri accessori sostenuti, dedotto l\u2019ammontare degli ammortamenti ef<span class=\"_ _2\"></span>fettuati e delle eventuali<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs39c\">perdite di valor<span class=\"_ _2\"></span>e subite.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs39d\">Per <span class=\"_ _7d\"></span>le <span class=\"_ _7d\"></span>attivit\u00e0 <span class=\"_ _7d\"></span>immateriali <span class=\"_ _7d\"></span>a <span class=\"_ _3\"></span>vita <span class=\"_ _7d\"></span>utile <span class=\"_ _7d\"></span>definita, <span class=\"_ _7d\"></span>gli <span class=\"_ _7d\"></span>ammortamenti <span class=\"_ _3\"></span>sono <span class=\"_ _7d\"></span>calcolati <span class=\"_ _7d\"></span>in <span class=\"_ _7d\"></span>modo <span class=\"_ _3\"></span>sistematico<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs39e\">a <span class=\"_ _a\"></span>quote <span class=\"_ _2\"></span>costanti <span class=\"_ _a\"></span>mediante <span class=\"_ _2\"></span>aliquote <span class=\"_ _a\"></span>tecnico-economiche <span class=\"_ _a\"></span>rappresentative <span class=\"_ _a\"></span>della <span class=\"_ _2\"></span>residua <span class=\"_ _a\"></span>vita <span class=\"_ _a\"></span>utile.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs39f\">L<span class=\"_ _a\"></span>\u2019avviamento <span class=\"_ _1d\"></span>non <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _1d\"></span>soggetto <span class=\"_ _1d\"></span>ad <span class=\"_ _8\"></span>ammortamento <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>considerazione <span class=\"_ _1d\"></span>della <span class=\"_ _8\"></span>vita <span class=\"_ _1d\"></span>utile <span class=\"_ _1d\"></span>indefinita,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs3a0\">ed <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _b\"></span>sottoposto <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>periodicit\u00e0 <span class=\"_ _8\"></span>annuale <span class=\"_ _b\"></span>alla <span class=\"_ _8\"></span>verifica <span class=\"_ _8\"></span>dell\u2019adeguatezza <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>valor<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>iscrizione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs3a1\">(impairment test). <span class=\"_ _2\"></span>A tal <span class=\"_ _2\"></span>fine viene <span class=\"_ _2\"></span>identificata l\u2019unit\u00e0 <span class=\"_ _2\"></span>generatrice di <span class=\"_ _2\"></span>flussi finanziari <span class=\"_ _2\"></span>cui attribuire<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs3a2\">l\u2019avviamento. Nell\u2019ambito <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Gruppo Banco <span class=\"_ _2\"></span>Desio le <span class=\"_ _2\"></span>unit\u00e0 generatrici <span class=\"_ _2\"></span>di flussi <span class=\"_ _2\"></span>finanziari <span class=\"_ _2\"></span>(CGU)<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs3a3\">corrispondono alle legal entity<span class=\"_ _a\"></span>.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws10f gs3a4\">L<span class=\"_ _a\"></span>\u2019ammontare dell\u2019eventuale riduzione di valore \u00e8 determinato <span class=\"_ _2\"></span>sulla base della differenza tra<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wse gs3a5\">il valore di iscrizione dell\u2019avviamento e il suo valor<span class=\"_ _2\"></span>e di recupero, se inferior<span class=\"_ _2\"></span>e. Detto valore di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs3a6\">recuper<span class=\"_ _2\"></span>o <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _1d\"></span>pari <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>maggiore <span class=\"_ _8\"></span>tra <span class=\"_ _1d\"></span>il <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _1d\"></span>dell\u2019unit\u00e0 <span class=\"_ _8\"></span>generatrice <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>flussi <span class=\"_ _8\"></span>finanziari <span class=\"_ _1d\"></span>attesi, <span class=\"_ _8\"></span>al<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs3a7\">netto degli eventuali costi di vendita, e il relativo valor<span class=\"_ _2\"></span>e d\u2019uso.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs3a8\">Eventuali <span class=\"_ _9\"> </span>rettifiche <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>valore <span class=\"_ _9\"> </span>dovute  a <span class=\"_ _9\"> </span>per<span class=\"_ _2\"></span>dita <span class=\"_ _38\"> </span>di <span class=\"_ _9\"> </span>valore <span class=\"_ _9\"> </span>(impairment), <span class=\"_ _9\"> </span>sono  da <span class=\"_ _9\"> </span>rilevare <span class=\"_ _9\"> </span>in<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs3a9\">contropartita al Conto Economico, senza possibilit\u00e0 di aver<span class=\"_ _2\"></span>e successive riprese di valore.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2f9 gs3aa\">I costi per indennit\u00e0 di abbandono locali inerenti agli immobili non di pr<span class=\"_ _2\"></span>opriet\u00e0 sono<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs3ab\">ammortizzati <span class=\"_ _1d\"></span>con <span class=\"_ _1d\"></span>aliquote <span class=\"_ _1d\"></span>determinate <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>ragione <span class=\"_ _8\"></span>del<span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>durata <span class=\"_ _1d\"></span>del <span class=\"_ _1d\"></span>corrispondente <span class=\"_ _1d\"></span>contratto<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs3ac\">d\u2019affitto (compr<span class=\"_ _2\"></span>eso rinnovo).<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs3ad\">Criteri di cancellazione<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs3ae\">Le <span class=\"_ _b\"></span>att<span class=\"_ _b\"></span>ivit\u00e0 <span class=\"_ _b\"></span>immateriali <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>eliminate <span class=\"_ _b\"></span>dall\u2019attivo <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>momento <span class=\"_ _b\"></span>della <span class=\"_ _8\"></span>loro <span class=\"_ _b\"></span>dismissione <span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>quando<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs3af\">non si attendono pi\u00f9 benefici economici futuri.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs3b1\">Con periodicit\u00e0 <span class=\"_ _b\"></span>annuale \u00e8 <span class=\"_ _b\"></span>prevista la verifica <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>eventuali indici <span class=\"_ _b\"></span>di perdita di <span class=\"_ _b\"></span>valore. Qualora si<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsb2 gs3b2\">accerti che il valore di carico di un cespite risulti superior<span class=\"_ _2\"></span>e al proprio valore di r<span class=\"_ _2\"></span>ecupero, detto<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs3b3\">valore di carico subisce l\u2019opportuna r<span class=\"_ _2\"></span>ettifica in contropartita al conto economico.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2c gs3b4\">Qualora vengano meno i motivi che hanno portato alla rilevazione della perdita, si d\u00e0 luogo a<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs3b5\">una ripresa <span class=\"_ _2\"></span>di valore, che <span class=\"_ _2\"></span>non pu\u00f2 superare il <span class=\"_ _2\"></span>valore che l\u2019attivit\u00e0 avr<span class=\"_ _2\"></span>ebbe avuto, al netto degli<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs3b6\">ammortamenti calcolati, in assenza di precedenti per<span class=\"_ _2\"></span>dite di valore.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wse7 gs3b7\">Con riferimento all\u2019attivit\u00e0 consistente nel diritto di utilizzo, contabilizzata in base all\u2019IFRS 16,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws53 gs3b8\">essa viene misurata utilizzando il modello del costo secondo lo IAS 16 Immobili, impianti e<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs3b9\">macchinari; <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>questo <span class=\"_ _3\"></span>caso <span class=\"_ _a\"></span>l\u2019attivit\u00e0 <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>successivamente <span class=\"_ _a\"></span>ammortizzata <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>soggetta <span class=\"_ _3\"></span>a <span class=\"_ _a\"></span>un <span class=\"_ _3\"></span>impairment<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs3ba\">test nel caso emergano degli indicatori di impairment.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs3bb\">Criteri di cancellazione<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs3bc\">Le attivit\u00e0 materiali sono cancellate all\u2019atto della loro dismissione.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs3bd\">Criteri di rilevazione delle componenti reddituali<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs3be\">Gli <span class=\"_ _3\"></span>ammortamenti <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>le <span class=\"_ _3\"></span>eventuali <span class=\"_ _a\"></span>perdite <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>valore <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>rilevati <span class=\"_ _a\"></span>a <span class=\"_ _3\"></span>conto <span class=\"_ _a\"></span>economico <span class=\"_ _a\"></span>tra <span class=\"_ _3\"></span>le <span class=\"_ _a\"></span>rettifiche<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs3bf\">di valore nette su attivit\u00e0 materiali.<span class=\"_ _567\"> </span></div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gs3c0\">7. Attivit\u00e0 immateriali<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs3c1\">Criteri di classificazione<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2fa gs3c2\">Nelle attivit\u00e0 immateriali sono iscritti l\u2019avviamento e le altre attivit\u00e0 immateriali se sono<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs3c3\">identificabili <span class=\"_ _24\"></span>e <span class=\"_ _24\"></span>trovano <span class=\"_ _1d\"></span>origine <span class=\"_ _24\"> </span>in <span class=\"_ _24\"> </span>diritti <span class=\"_ _24\"> </span>legali <span class=\"_ _24\"> </span>o <span class=\"_ _24\"> </span>contrattuali <span class=\"_ _24\"> </span>(attivit\u00e0 <span class=\"_ _24\"> </span>immateriali <span class=\"_ _24\"> </span>basate <span class=\"_ _24\"> </span>sulla<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws103 gs3c4\">tecnologia o legate ai rapporti con la clientela derivanti da operazioni di aggregazione). Sono<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs3c5\">inoltre inclusi i diritti d\u2019uso acquisiti con il leasing e relativi all\u2019utilizzo di un\u2019attivit\u00e0 <span class=\"_ _b\"></span>immateriale<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws166 gs3c6\">(per i locatari) e le attivit\u00e0 concesse in leasing operativo (per i locatori). I costi di ristrutturazione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs3c7\">di immobili non di propriet\u00e0 (c.d. migliorie su beni di terzi) sono iscritti tra le Altr<span class=\"_ _2\"></span>e attivit\u00e0.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs3c8\">Criteri di iscrizione<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs3c9\">L<span class=\"_ _a\"></span>\u2019avviamento <span class=\"_ _2\"></span>rappresenta <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>differ<span class=\"_ _2\"></span>enza <span class=\"_ _2\"></span>positiva tra <span class=\"_ _a\"></span>il <span class=\"_ _2\"></span>costo <span class=\"_ _2\"></span>d\u2019acquisto e <span class=\"_ _a\"></span>il <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value delle <span class=\"_ _a\"></span>attivit\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs3ca\">e <span class=\"_ _24\"> </span>passivit\u00e0 <span class=\"_ _24\"> </span>acquisite <span class=\"_ _1\"> </span>in <span class=\"_ _24\"> </span>operazioni <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>aggregazione. <span class=\"_ _24\"></span>Esso <span class=\"_ _24\"> </span>\u00e8 <span class=\"_ _24\"> </span>iscritto <span class=\"_ _1\"> </span>in <span class=\"_ _24\"> </span>bilancio <span class=\"_ _24\"> </span>tra <span class=\"_ _1\"> </span>le <span class=\"_ _24\"> </span>attivit\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs3cb\">immateriali <span class=\"_ _38\"> </span>quando <span class=\"_ _38\"> </span>sia <span class=\"_ _9\"> </span>effettivamente  rappr<span class=\"_ _2\"></span>esentativo  dei <span class=\"_ _9\"> </span>benefici <span class=\"_ _38\"> </span>economici <span class=\"_ _38\"> </span>futuri <span class=\"_ _38\"> </span>degli<span class=\"_ _567\"> </span></div>Utile <span class=\"_ _8\"></span>(Perdita) <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>operat<span class=\"_ _b\"></span>ive <span class=\"_ _8\"></span>cessate <span class=\"_ _8\"></span>al <span class=\"_ _1d\"></span>netto <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>imposte\u201d <span class=\"_ _1d\"></span>mentre <span class=\"_ _8\"></span>quelli <span class=\"_ _8\"></span>relativi <span class=\"_ _8\"></span>a singole attivit\u00e0 non correnti in via di dismissione sono iscritti nella voce di conto economico pi\u00f9 idonea.<span class=\"_ _567\"> </span>Per \u201cattivit\u00e0 operative cessate\u201d si deve intendere un importante ramo autonomo o ar<span class=\"_ _2\"></span>ea geografica <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>attivit\u00e0, <span class=\"_ _b\"></span>anche <span class=\"_ _b\"></span>facente <span class=\"_ _8\"></span>parte <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>un <span class=\"_ _8\"></span>unico <span class=\"_ _b\"></span>programma <span class=\"_ _b\"></span>coordinato <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>dismissione, piuttosto che una societ\u00e0 contr<span class=\"_ _2\"></span>ollata acquisita esclusivamente in funzione di una <span class=\"_ _2\"></span>sua rivendita.<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>Le attivit\u00e0 ed i gruppi di attivit\u00e0 non correnti in via di dismissione sono eliminati dallo stato patrimoniale al momento della dismissione.<span class=\"_ _567\"> </span>9. Fiscalit\u00e0 corrente e dif<span class=\"_ _2\"></span>ferita<span class=\"_ _567\"> </span>Le <span class=\"_ _b\"></span>imposte <span class=\"_ _8\"></span>sul <span class=\"_ _8\"></span>reddito <span class=\"_ _b\"></span>d\u2019esercizio <span class=\"_ _b\"></span>sono <span class=\"_ _8\"></span>computate <span class=\"_ _b\"></span>stimando <span class=\"_ _8\"></span>l\u2019onere <span class=\"_ _b\"></span>fiscale <span class=\"_ _8\"></span>nel <span class=\"_ _b\"></span>rispetto <span class=\"_ _8\"></span>della competenza economica, coerentemente con le modalit\u00e0 di rilevazione in bilancio dei costi e ricavi <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>le <span class=\"_ _8\"></span>hanno generate. <span class=\"_ _8\"></span>Oltre alla <span class=\"_ _b\"></span>fiscalit\u00e0 <span class=\"_ _8\"></span>corr<span class=\"_ _2\"></span>ente, <span class=\"_ _8\"></span>determinata in <span class=\"_ _8\"></span>r<span class=\"_ _2\"></span>elazione <span class=\"_ _8\"></span>alle vigenti norme <span class=\"_ _1\"> </span>tributarie, <span class=\"_ _24\"> </span>si <span class=\"_ _1\"> </span>rileva <span class=\"_ _1\"> </span>anche <span class=\"_ _1\"> </span>la <span class=\"_ _1\"> </span>fiscalit\u00e0 <span class=\"_ _1\"> </span>differita, <span class=\"_ _1\"> </span>originatasi <span class=\"_ _24\"> </span>per <span class=\"_ _1\"> </span>effetto <span class=\"_ _1\"> </span>delle <span class=\"_ _1\"> </span>differ<span class=\"_ _2\"></span>enze temporanee <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>valori <span class=\"_ _2\"></span>patrimoniali <span class=\"_ _2\"></span>iscritti <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>corrispondenti <span class=\"_ _2\"></span>valori <span class=\"_ _2\"></span>fiscali. <span class=\"_ _2\"></span>Le <span class=\"_ _2\"></span>imposte rappresentano <span class=\"_ _2\"></span>quindi il saldo <span class=\"_ _2\"></span>della fiscalit\u00e0 corr<span class=\"_ _2\"></span>ente e dif<span class=\"_ _2\"></span>ferita relativa <span class=\"_ _2\"></span>al reddito <span class=\"_ _2\"></span>dell\u2019esercizio.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019iscrizione <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>attivit\u00e0 <span class=\"_ _1\"> </span>per <span class=\"_ _9\"> </span>imposte <span class=\"_ _1\"> </span>anticipate <span class=\"_ _1\"> </span>attive <span class=\"_ _9\"> </span>\u00e8 <span class=\"_ _1\"> </span>effettuata <span class=\"_ _1\"> </span>quando <span class=\"_ _9\"> </span>il <span class=\"_ _1\"> </span>loro <span class=\"_ _1\"> </span>recuper<span class=\"_ _2\"></span>o <span class=\"_ _9\"> </span>\u00e8 probabile, cio\u00e8 <span class=\"_ _8\"></span>quando <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>prevede <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>possano <span class=\"_ _8\"></span>r<span class=\"_ _2\"></span>endersi <span class=\"_ _8\"></span>disponibili in <span class=\"_ _8\"></span>futuro imponibili <span class=\"_ _8\"></span>fiscali sufficienti <span class=\"_ _a\"></span>a r<span class=\"_ _2\"></span>ecuperare <span class=\"_ _2\"></span>l\u2019attivit\u00e0. <span class=\"_ _2\"></span>Esse <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>rilevate nell\u2019attivo <span class=\"_ _a\"></span>dello Stato <span class=\"_ _a\"></span>Patrimoniale alla <span class=\"_ _a\"></span>voce Attivit\u00e0 fiscali \u2013 anticipate.<span class=\"_ _567\"> </span>Le passivit\u00e0 per imposte differite passive sono imputate, viceversa, nel passivo dello Stato Patrimoniale alla voce Passivit\u00e0 fiscali \u2013 differite.<span class=\"_ _567\"> </span>Allo stesso modo, le imposte correnti non ancora pagate sono distintamente rilevate alla voce Passivit\u00e0 <span class=\"_ _a\"></span>fiscali <span class=\"_ _2\"></span>\u2013 <span class=\"_ _a\"></span>correnti. <span class=\"_ _a\"></span>In <span class=\"_ _2\"></span>presenza <span class=\"_ _3\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _a\"></span>pagamenti <span class=\"_ _2\"></span>in <span class=\"_ _a\"></span>acconto <span class=\"_ _2\"></span>eccedenti, <span class=\"_ _a\"></span>il <span class=\"_ _2\"></span>credito <span class=\"_ _3\"></span>recuperabile \u00e8 contabilizzato alla voce Attivit\u00e0 fiscali \u2013 correnti.<span class=\"_ _567\"> </span>Nei casi in cui le imposte anticipate e differite riguar<span class=\"_ _2\"></span>dino transazioni che hanno interessato direttamente <span class=\"_ _1\"> </span>il <span class=\"_ _9\"> </span>patrimonio <span class=\"_ _9\"> </span>netto <span class=\"_ _1\"> </span>senza <span class=\"_ _9\"> </span>influenzare <span class=\"_ _9\"> </span>il <span class=\"_ _1\"> </span>conto <span class=\"_ _9\"> </span>economico, <span class=\"_ _9\"> </span>le <span class=\"_ _1\"> </span>stesse <span class=\"_ _9\"> </span>vengono iscritte <span class=\"_ _8\"></span>in <span class=\"_ _1d\"></span>contropartita <span class=\"_ _8\"></span>al <span class=\"_ _1d\"></span>patrimonio <span class=\"_ _1d\"></span>netto, <span class=\"_ _1d\"></span>interessando <span class=\"_ _8\"></span>le <span class=\"_ _1d\"></span>specifiche <span class=\"_ _8\"></span>riserve <span class=\"_ _1d\"></span>(es. <span class=\"_ _1d\"></span>riserve <span class=\"_ _1d\"></span>da valutazione) quando previsto.<span class=\"_ _567\"> </span><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs3ec\">Criteri di rilevazione delle componenti reddituali<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs3ed\">Gli <span class=\"_ _3\"></span>ammortamenti <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>le <span class=\"_ _3\"></span>eventuali <span class=\"_ _a\"></span>perdite <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>valore <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>rilevati <span class=\"_ _a\"></span>a <span class=\"_ _3\"></span>conto <span class=\"_ _a\"></span>economico <span class=\"_ _a\"></span>tra <span class=\"_ _3\"></span>le <span class=\"_ _a\"></span>rettifiche<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs3ee\">di valore nette su attivit\u00e0 immateriali.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs3ef\">Le <span class=\"_ _a\"></span>rettifiche <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>valore <span class=\"_ _3\"></span>relative <span class=\"_ _a\"></span>ai <span class=\"_ _a\"></span>costi <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>ristrutturazione <span class=\"_ _a\"></span>d\u2019immobili <span class=\"_ _a\"></span>non <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>propriet\u00e0 <span class=\"_ _3\"></span>sono <span class=\"_ _a\"></span>rilevate<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs3f0\">a conto economico tra gli altri oneri di gestione.<span class=\"_ _567\"> </span></div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gs3f1\">8. Attivit\u00e0 non correnti e gruppi di attivit\u00e0 in via di dismissione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs3f2\">Criteri di classificazione<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs3f3\">Sono <span class=\"_ _9\"> </span>classificate <span class=\"_ _9\"> </span>nella <span class=\"_ _9\"> </span>voce <span class=\"_ _38\"> </span>dell\u2019attivo <span class=\"_ _9\"> </span>\u201cAttivit\u00e0 <span class=\"_ _9\"> </span>non <span class=\"_ _38\"> </span>correnti <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>gruppi <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>attivit\u00e0 <span class=\"_ _9\"> </span>in  via <span class=\"_ _9\"> </span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs3f4\">dismissione\u201d, <span class=\"_ _1\"> </span>e <span class=\"_ _1\"> </span>in <span class=\"_ _1\"> </span>quella <span class=\"_ _1\"> </span>del <span class=\"_ _9\"> </span>passivo <span class=\"_ _24\"> </span>\u201cPassivit\u00e0 <span class=\"_ _1\"> </span>associate <span class=\"_ _1\"> </span>ad <span class=\"_ _9\"> </span>attivit\u00e0 <span class=\"_ _24\"> </span>in <span class=\"_ _1\"> </span>via <span class=\"_ _9\"> </span>di <span class=\"_ _24\"> </span>dismissione\u201d,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws122 gs3f5\">le attivit\u00e0/passivit\u00e0 non correnti ed i gruppi di attivit\u00e0/passivit\u00e0 il cui valor<span class=\"_ _2\"></span>e contabile sar\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs3f6\">presumibilmente r<span class=\"_ _2\"></span>ecuperato mediante la vendita anzich\u00e9 attraverso l\u2019uso continuativo.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs3f7\">Criteri di iscrizione<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs3f8\">Per <span class=\"_ _3\"></span>essere <span class=\"_ _a\"></span>classificate <span class=\"_ _3\"></span>nelle <span class=\"_ _a\"></span>predette <span class=\"_ _a\"></span>voci, <span class=\"_ _3\"></span>le <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>passivit\u00e0 <span class=\"_ _a\"></span>(o <span class=\"_ _a\"></span>gruppo <span class=\"_ _3\"></span>in <span class=\"_ _a\"></span>dismissione) <span class=\"_ _a\"></span>devono<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws150 gs3f9\">essere immediatamente disponibili per la vendita e devono esser<span class=\"_ _2\"></span>e riscontrati programmi attivi e<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws11b gs3fa\">concreti tali da far ritener<span class=\"_ _2\"></span>e come altamente probabile la loro dismissione entr<span class=\"_ _2\"></span>o un anno rispetto<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs3fb\">alla data di classificazione come attivit\u00e0 in via di dismissione.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs3fc\">Criteri di valutazione<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs3fd\">In <span class=\"_ _b\"></span>seguito <span class=\"_ _8\"></span>alla <span class=\"_ _b\"></span>classificazione <span class=\"_ _8\"></span>nella <span class=\"_ _b\"></span>suddetta <span class=\"_ _8\"></span>categoria, <span class=\"_ _b\"></span>tali <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _b\"></span>sono <span class=\"_ _8\"></span>valutate <span class=\"_ _b\"></span>al <span class=\"_ _8\"></span>minore tra<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws9e gs3fe\">il loro valor<span class=\"_ _2\"></span>e contabile ed il relativo fair value, al netto dei costi di vendita, fatta eccezione per<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs3ff\">alcune <span class=\"_ _b\"></span>tipologie <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>\u2013 <span class=\"_ _b\"></span>riconducibili, <span class=\"_ _b\"></span>ad <span class=\"_ _b\"></span>esempio, <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>tutti <span class=\"_ _b\"></span>gli <span class=\"_ _b\"></span>strumenti <span class=\"_ _b\"></span>finanziari <span class=\"_ _b\"></span>rientranti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs400\">nell\u2019ambito <span class=\"_ _1\"> </span>d<span class=\"_ _b\"></span>i <span class=\"_ _1\"> </span>applicazione <span class=\"_ _9\"> </span>dell\u2019IFRS <span class=\"_ _9\"> </span>9 <span class=\"_ _1\"> </span>- <span class=\"_ _9\"> </span>per <span class=\"_ _1\"> </span>le <span class=\"_ _9\"> </span>quali <span class=\"_ _1\"> </span>il <span class=\"_ _9\"> </span>principio <span class=\"_ _1\"> </span>IFRS <span class=\"_ _9\"> </span>5 <span class=\"_ _1\"> </span>prevede <span class=\"_ _1\"> </span>si <span class=\"_ _9\"> </span>debba<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs401\">continuare ad applicar<span class=\"_ _2\"></span>e i criteri valutativi del principio contabile di riferimento.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws5e gs402\">Nell\u2019ipotesi in cui i beni in dismissione siano ammortizzabili, a decorrer<span class=\"_ _2\"></span>e dall\u2019esercizio di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs403\">classificazione <span class=\"_ _3\"></span>tra <span class=\"_ _3\"></span>le <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _3\"></span>non <span class=\"_ _a\"></span>correnti <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>via <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>dismissione <span class=\"_ _3\"></span>cessa <span class=\"_ _a\"></span>il <span class=\"_ _3\"></span>processo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ammortamento.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs404\">I <span class=\"_ _b\"></span>proventi <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>gli <span class=\"_ _b\"></span>oneri <span class=\"_ _b\"></span>riconducibili <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>gruppi <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>passivit\u00e0 <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>via <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>dismissione, <span class=\"_ _8\"></span>qualora<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws8e gs405\">riconducibili alla fattispecie delle attivit\u00e0 operative cessate (\u201cdiscontinued operations\u201d ai sensi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs406\">dell\u2019IFRS <span class=\"_ _8\"></span>5), <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>esposti <span class=\"_ _1d\"></span>nel <span class=\"_ _8\"></span>conto <span class=\"_ _8\"></span>economico, <span class=\"_ _1d\"></span>al <span class=\"_ _8\"></span>netto <span class=\"_ _8\"></span>dell\u2019effetto <span class=\"_ _8\"></span>fiscale, <span class=\"_ _8\"></span>nella <span class=\"_ _1d\"></span>voce <span class=\"_ _8\"></span>\u201c320.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ffb fs3 fc2 sc0 ls0 ws0 gs408\">11. Passivit\u00e0 finanziarie valutate al costo ammortizzato<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs409\">Criteri di classificazione<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws94 gs40a\">I Debiti verso banche, i Debiti verso clientela e i Titoli in circolazione ricompr<span class=\"_ _2\"></span>endono le varie<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1ae gs40b\">forme di provvista interbancaria e con clientela, le operazioni di pr<span class=\"_ _2\"></span>onti contro termine con<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs40c\">obbligo <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>riacquisto <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>termine <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>la <span class=\"_ _b\"></span>raccolta <span class=\"_ _8\"></span>effettuata <span class=\"_ _b\"></span>attraverso <span class=\"_ _8\"></span>certificati <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>deposito, <span class=\"_ _8\"></span>titoli<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws137 gs40d\">obbligazionari ed altri strumenti di raccolta in circolazione, al netto degli eventuali ammontari<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs40e\">riacquistati. Sono inoltr<span class=\"_ _2\"></span>e inclusi i debiti iscritti dall\u2019impresa <span class=\"_ _2\"></span>in qualit\u00e0 di locatario nell\u2019ambito di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs40f\">operazioni di leasing.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs410\">Criteri di iscrizione<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs411\">La <span class=\"_ _b\"></span>prima iscrizione <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>tali <span class=\"_ _b\"></span>passivit\u00e0 <span class=\"_ _b\"></span>finanziarie <span class=\"_ _b\"></span>avviene <span class=\"_ _b\"></span>alla <span class=\"_ _b\"></span>data <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>sottoscrizione <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>contratto,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws235 gs412\">che normalmente coincide con il momento della ricezione delle somme raccolte o della<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1ca gs413\">emissione dei titoli di debito. La prima iscrizione \u00e8 effettuata sulla base del fair value delle<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsa1 gs414\">passivit\u00e0, normalmente pari all\u2019ammontare incassato o al pr<span class=\"_ _2\"></span>ezzo di emissione, aumentato degli<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws91 gs415\">eventuali costi/proventi aggiuntivi dir<span class=\"_ _2\"></span>ettamente attribuibili alla singola operazione di provvista<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs416\">o di emissione.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs417\">Criteri di valutazione<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs418\">Dopo la rilevazione iniziale, le passivit\u00e0 finanziarie vengono valutate al costo ammortizzato <span class=\"_ _b\"></span>col<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws91 gs419\">metodo del tasso di interesse ef<span class=\"_ _2\"></span>fettivo. Fanno eccezione le passivit\u00e0 a breve termine, per cui il<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws82 gs41a\">fattore temporale risulta trascurabile, che rimangono iscritte per il valor<span class=\"_ _2\"></span>e incassato. I debiti per<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs41b\">leasing vengono rivalutati quando vi \u00e8 <span class=\"_ _2\"></span>una lease modification (e.g. una modifica del perimetr<span class=\"_ _2\"></span>o<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs41c\">del contratto), che non \u00e8 contabilizzata/considerata come contratto separato.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs41d\">Criteri di cancellazione<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs41e\">Le <span class=\"_ _1\"> </span>passivit\u00e0 <span class=\"_ _1\"> </span>finanziarie <span class=\"_ _1\"> </span>sono <span class=\"_ _1\"> </span>cancel<span class=\"_ _b\"></span>late <span class=\"_ _1\"> </span>dal <span class=\"_ _1\"> </span>bilancio <span class=\"_ _1\"> </span>quando <span class=\"_ _1\"> </span>risultano <span class=\"_ _9\"> </span>scadute <span class=\"_ _24\"> </span>o <span class=\"_ _9\"> </span>estinte. <span class=\"_ _24\"> </span>La<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs41f\">cancellazione avviene anche in <span class=\"_ _2\"></span>presenza di riacquisto <span class=\"_ _2\"></span>di titoli obbligazionari precedentemente<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs420\">emessi; <span class=\"_ _7d\"></span>la <span class=\"_ _3\"></span>differenza <span class=\"_ _7d\"></span>tra <span class=\"_ _7d\"></span>valore <span class=\"_ _7d\"></span>contabile <span class=\"_ _3\"></span>della <span class=\"_ _7d\"></span>passivit\u00e0 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>l\u2019ammontare <span class=\"_ _7d\"></span>corrisposto <span class=\"_ _7d\"></span>per <span class=\"_ _3\"></span>acquistarla<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs421\">viene registrata a Conto Economico.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs422\">Il <span class=\"_ _8\"></span>ricollocamento <span class=\"_ _8\"></span>sul <span class=\"_ _8\"></span>mercato <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>titoli <span class=\"_ _8\"></span>propri <span class=\"_ _8\"></span>successivamente <span class=\"_ _8\"></span>al <span class=\"_ _b\"></span>loro <span class=\"_ _8\"></span>riacquisto <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>considerato<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs423\">come una nuova emissione con iscrizione al nuovo prezzo di collocamento.<span class=\"_ _567\"> </span></div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gs425\">10. Fondi per rischi ed oneri<span class=\"_ _567\"> </span></div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gs426\">Fondi per rischi ed oneri a fronte di impegni e garanzie rilasciate<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1a1 gs427\">La sottovoce dei fondi per rischi ed oneri in esame accoglie i fondi per rischio di credito rilevati<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws8a gs428\">a fronte degli impegni ad er<span class=\"_ _2\"></span>ogare fondi ed alle garanzie rilasciate che rientrano nel perimetro di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1a1 gs429\">applicazione delle regole sull\u2019impairment ai sensi dell\u2019IFRS 9. Per tali fattispecie sono adottate,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf8 gs42a\">in linea di principio, le medesime modalit\u00e0 di allocazione tra i tre stadi di rischio cr<span class=\"_ _2\"></span>editizio (stage)<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs42b\">e <span class=\"_ _2\"></span>di calcolo <span class=\"_ _a\"></span>della per<span class=\"_ _2\"></span>dita attesa <span class=\"_ _a\"></span>esposte con <span class=\"_ _a\"></span>riferimento alle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _2\"></span>valutate al <span class=\"_ _a\"></span>costo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs42c\">ammortizzato o al fair value con impatto sulla redditivit\u00e0 complessiva.<span class=\"_ _567\"> </span></div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gs42d\">Altri fondi per rischi ed oneri<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15b gs42e\">I fondi per rischi e oneri accolgono gli accantonamenti effettuati a fr<span class=\"_ _2\"></span>onte di obbligazioni legali<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs42f\">o riferiti a <span class=\"_ _b\"></span>rapporti di <span class=\"_ _b\"></span>lavoro, oppure a contenziosi, anche <span class=\"_ _b\"></span>fiscali, che <span class=\"_ _b\"></span>siano il <span class=\"_ _b\"></span>risultato di <span class=\"_ _b\"></span>eventi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs430\">passati, <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>le <span class=\"_ _24\"></span>quali <span class=\"_ _1d\"></span>sia <span class=\"_ _1d\"></span>probabile <span class=\"_ _1d\"></span>l\u2019impiego <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>risorse <span class=\"_ _1d\"></span>economiche <span class=\"_ _24\"></span>per <span class=\"_ _1d\"></span>l\u2019adempimento <span class=\"_ _1d\"></span>delle<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws231 gs431\">obbligazioni stesse, purch\u00e9 possa esser<span class=\"_ _2\"></span>e effettuata una previsione attendibile del r<span class=\"_ _2\"></span>elativo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs432\">ammontare.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs433\">Gli <span class=\"_ _2\"></span>accantonamenti rispettano <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>miglior stima <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>flussi di <span class=\"_ _2\"></span>cassa <span class=\"_ _2\"></span>futuri necessari <span class=\"_ _a\"></span>per adempiere<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws4c gs434\">l\u2019obbligazione esistente alla data di bilancio. Nei casi in cui l\u2019effetto tempo sia un aspetto<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws142 gs435\">rilevante, gli importi accantonati sono sottoposti ad attualizzazione considerando la stima della<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs436\">scadenza <span class=\"_ _8\"></span>temporale <span class=\"_ _b\"></span>dell\u2019obbligazione. <span class=\"_ _8\"></span>Il <span class=\"_ _8\"></span>tasso <span class=\"_ _8\"></span>d\u2019attualizzazione <span class=\"_ _8\"></span>riflette <span class=\"_ _b\"></span>le <span class=\"_ _8\"></span>valutazioni <span class=\"_ _8\"></span>correnti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs437\">del valore attuale del denar<span class=\"_ _2\"></span>o, tenendo conto dei rischi specifici connessi alla passivit\u00e0.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws185 gs438\">La valutazione dei premi anzianit\u00e0 ai dipendenti \u00e8 curata da attuari indipendenti esterni, e<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf2 gs439\">segue le medesime logiche di calcolo gi\u00e0 descritte per il fondo di T<span class=\"_ _3\"></span>rattamento di Fine Rapporto<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws98 gs43a\">del personale. Gli utili e le perdite attuariali vengono rilevati tutti immediatamente nel conto<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs43b\">economico.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs43c\">Criteri di rilevazione delle componenti reddituali<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs43d\">L<span class=\"_ _a\"></span>\u2019accantonamento \u00e8 rilevato a Conto Economico.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs43e\">Gli ef<span class=\"_ _2\"></span>fetti derivanti dal <span class=\"_ _2\"></span>trascorrere <span class=\"_ _2\"></span>del tempo per <span class=\"_ _2\"></span>l\u2019attualizzazione dei flussi <span class=\"_ _2\"></span>futuri di cassa <span class=\"_ _2\"></span>sono<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs43f\">registrati a Conto Economico tra gli accantonamenti.<span class=\"_ _567\"> </span></div> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws17f\">le poste non monetarie sono valutate al costo sono conversione al tasso di cambio alla<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws17f\"> </span>data dell\u2019operazione;<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws15\">le poste non monetarie valutate al fair value sono convertite al tasso di cambio alla data<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws15\"> </span>di chiusura.<span class=\"_ _567\"> </span>Criteri di rilevazione delle componenti reddituali<span class=\"_ _567\"> </span>Le differ<span class=\"_ _2\"></span>enze di cambio che derivano dal regolamento di elementi monetari o dalla conversione<span class=\"_ _567\"> </span> di <span class=\"_ _a\"></span>element<span class=\"_ _b\"></span>i <span class=\"_ _a\"></span>monetari <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>tassi <span class=\"_ _2\"></span>diversi <span class=\"_ _a\"></span>da <span class=\"_ _2\"></span>quelli <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>conversione <span class=\"_ _2\"></span>iniziali, <span class=\"_ _a\"></span>o <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>conversione <span class=\"_ _2\"></span>del <span class=\"_ _a\"></span>bilancio<span class=\"_ _567\"> </span> precedente, sono rilevate nel Conto Economico del periodo in cui sor<span class=\"_ _2\"></span>gono.<span class=\"_ _567\"> </span>Quando un utile o una perdita r<span class=\"_ _2\"></span>elativi ad un elemento non monetario sono rilevati a patrimonio<span class=\"_ _567\"> </span> netto, la differ<span class=\"_ _2\"></span>enza cambio relativa a tale elemento \u00e8 rilevata anch\u2019essa a patrimonio. Per contro,<span class=\"_ _567\"> </span> quando un <span class=\"_ _b\"></span>utile <span class=\"_ _b\"></span>o una <span class=\"_ _b\"></span>perdita sono <span class=\"_ _b\"></span>rilevati <span class=\"_ _b\"></span>a conto <span class=\"_ _b\"></span>economico, <span class=\"_ _b\"></span>\u00e8 rilevata <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>conto economico<span class=\"_ _567\"> </span> anche la relativa dif<span class=\"_ _2\"></span>ferenza cambio.<span class=\"_ _567\"> </span>16. Altre informazioni<span class=\"_ _567\"> </span>Cassa e disponibilit\u00e0 liquide<span class=\"_ _567\"> </span>La voce comprende le valute aventi corso legale, compr<span class=\"_ _2\"></span>ese le banconote e le monete divisionali estere, i conti corr<span class=\"_ _2\"></span>enti ed i depositi \u201ca vista\u201d verso le Banche Centrali, ad eccezione della riserva obbligatoria, <span class=\"_ _8\"></span>nonch\u00e9 <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>crediti <span class=\"_ _8\"></span>\u201ca <span class=\"_ _8\"></span>vista\u201d <span class=\"_ _8\"></span>verso <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>banche. <span class=\"_ _8\"></span>In <span class=\"_ _1d\"></span>quest\u2019ultima <span class=\"_ _8\"></span>definizione <span class=\"_ _8\"></span>rientrano le <span class=\"_ _24\"> </span>disponibilit\u00e0 <span class=\"_ _1\"> </span>che <span class=\"_ _24\"> </span>possono <span class=\"_ _24\"> </span>essere <span class=\"_ _24\"> </span>ritirate <span class=\"_ _1\"> </span>in <span class=\"_ _24\"> </span>qualsiasi <span class=\"_ _1\"> </span>momento <span class=\"_ _24\"> </span>senza <span class=\"_ _24\"> </span>preavviso <span class=\"_ _24\"> </span>o <span class=\"_ _1\"> </span>con <span class=\"_ _24\"> </span>un preavviso di 24 or<span class=\"_ _2\"></span>e o di un giorno lavorativo.<span class=\"_ _567\"> </span>La voce \u00e8 iscritta per il valore facciale. Per le divise ester<span class=\"_ _2\"></span>e il valore facciale viene convertito in euro al cambio di chiusura della data di fine periodo.<span class=\"_ _567\"> </span>Adeguamento di valore delle attivit\u00e0 finanziarie e delle passivit\u00e0 finanziarie oggetto di copertura generica<span class=\"_ _567\"> </span>Nelle <span class=\"_ _24\"> </span>presenti <span class=\"_ _24\"> </span>voci <span class=\"_ _1\"> </span>figurano <span class=\"_ _1\"> </span>rispettivamente <span class=\"_ _24\"> </span>le <span class=\"_ _1\"> </span>variazioni <span class=\"_ _1\"> </span>di <span class=\"_ _24\"> </span>fair <span class=\"_ _1\"> </span>value <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>attivit\u00e0 <span class=\"_ _1\"> </span>e <span class=\"_ _24\"> </span>passivit\u00e0 finanziarie <span class=\"_ _8\"></span>oggetto <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>copertura <span class=\"_ _8\"></span>generica <span class=\"_ _1d\"></span>(\u201cmacrohedging\u201d) <span class=\"_ _8\"></span>dal <span class=\"_ _1d\"></span>rischio <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>tasso <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>interesse, in base al rispettivo saldo, sia esso positivo (voce \u201c60. Adeguamento di valore delle attivit\u00e0 finanziarie <span class=\"_ _8\"></span>oggetto <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>copertura <span class=\"_ _1d\"></span>generica\u201d) <span class=\"_ _1d\"></span>che <span class=\"_ _8\"></span>negat<span class=\"_ _b\"></span>ivo <span class=\"_ _8\"></span>(voce <span class=\"_ _1d\"></span>\u201c50. <span class=\"_ _1d\"></span>Adeguamento <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>valore<span class=\"_ _567\"> </span><div class=\"t m0 h13 ffb fs3 fc2 sc0 ls0 ws0 gs451\">12. Passivit\u00e0 finanziarie di negoziazione<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs452\">Criteri di iscrizione e classificazione<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs453\">Gli <span class=\"_ _2\"></span>strumenti finanziari <span class=\"_ _2\"></span>imputati <span class=\"_ _2\"></span>a questa <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>sono iscritti <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data di <span class=\"_ _2\"></span>sottoscrizione <span class=\"_ _2\"></span>o alla <span class=\"_ _2\"></span>data<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsa gs454\">di emissione a un valore pari al fair value dello strumento, senza considerar<span class=\"_ _2\"></span>e eventuali costi o<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs455\">proventi di transazione dir<span class=\"_ _2\"></span>ettamente imputabili agli stessi.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs456\">Sono iscritti <span class=\"_ _b\"></span>in questa <span class=\"_ _b\"></span>voce, <span class=\"_ _b\"></span>in particolare, gli <span class=\"_ _b\"></span>strumenti derivat<span class=\"_ _b\"></span>i di <span class=\"_ _b\"></span>negoziazione con <span class=\"_ _b\"></span>fair <span class=\"_ _b\"></span>value<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs457\">negativo.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs458\">Criteri di valutazione e di rilevazione delle componenti reddituali<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs459\">Le Passivit\u00e0 <span class=\"_ _2\"></span>finanziarie di <span class=\"_ _2\"></span>negoziazione sono <span class=\"_ _2\"></span>valutate al <span class=\"_ _2\"></span>fair value <span class=\"_ _2\"></span>con r<span class=\"_ _2\"></span>egistrazione degli <span class=\"_ _2\"></span>effetti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs45a\">a Conto Economico.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs45b\">Criteri di cancellazione<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs45c\">Le <span class=\"_ _a\"></span>Passivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _2\"></span>detenute <span class=\"_ _a\"></span>per <span class=\"_ _2\"></span>negoziazione <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>cancellate <span class=\"_ _a\"></span>dal <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>quando <span class=\"_ _a\"></span>scadono<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs45d\">i <span class=\"_ _1d\"></span>diritti <span class=\"_ _24\"> </span>contrattuali <span class=\"_ _24\"></span>sui <span class=\"_ _24\"></span>relativi <span class=\"_ _1d\"></span>flussi <span class=\"_ _1d\"></span>finanziari <span class=\"_ _24\"> </span>o <span class=\"_ _24\"></span>quando <span class=\"_ _1d\"></span>la <span class=\"_ _24\"> </span>passivit\u00e0 <span class=\"_ _24\"></span>finanziaria <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _24\"> </span>ceduta <span class=\"_ _24\"></span>con<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs45e\">trasferimento sostanziale di tutti i rischi ed i benefici derivanti dalla propriet\u00e0 della stessa.<span class=\"_ _567\"> </span></div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gs45f\">14. Operazioni in valuta<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs460\">Criteri di iscrizione<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1ac gs461\">Le operazioni in valuta estera sono contabilizzate al momento della rilevazione iniziale, in </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsc8 gs462\">divisa di conto, applicando all\u2019importo in valuta estera il tasso di cambio in vigore alla data </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs463\">dell\u2019operazione.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs464\">Criteri di valutazione<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs465\">A <span class=\"_ _8\"></span>ogni <span class=\"_ _b\"></span>chiusura <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>bilancio <span class=\"_ _b\"></span>o <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>situazione <span class=\"_ _b\"></span>infrannuale <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>poste <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>bilancio <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>valuta <span class=\"_ _b\"></span>sono <span class=\"_ _8\"></span>cos\u00ec </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs466\">valutate:</div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs467\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">le poste monetarie sono convertite al tasso di cambio alla data di chiusura;<span class=\"_ _567\"> </span></span></div>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">le <span class=\"_ _b\"></span>partite <span class=\"_ _b\"></span>fiscali <span class=\"_ _b\"></span>creditorie <span class=\"_ _b\"></span>varie <span class=\"_ _b\"></span>diverse <span class=\"_ _b\"></span>da <span class=\"_ _b\"></span>quelle <span class=\"_ _b\"></span>rilevate <span class=\"_ _b\"></span>nella <span class=\"_ _b\"></span>voce <span class=\"_ _8\"></span>\u201c60. Passivit\u00e0 <span class=\"_ _b\"></span>fiscali\u201d </span>connesse, ad esempio, all\u2019attivit\u00e0 di sostituto d\u2019imposta.<span class=\"_ _567\"> </span>Possono <span class=\"_ _9\"> </span>anche <span class=\"_ _38\"> </span>figurarvi <span class=\"_ _9\"> </span>eventuali <span class=\"_ _38\"> </span>rimanenze <span class=\"_ _9\"> </span>(di  \u201csaldo <span class=\"_ _9\"> </span>cr<span class=\"_ _2\"></span>editore\u201d) <span class=\"_ _9\"> </span>di <span class=\"_ _38\"> </span>partite <span class=\"_ _9\"> </span>viaggianti  e sospese non ancora attribuite ai conti di pertinenza.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>rattamento di fine rapporto del personale<span class=\"_ _567\"> </span>Criteri di valutazione<span class=\"_ _567\"> </span>Il fondo <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>trattamento <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>fine <span class=\"_ _b\"></span>rapporto del <span class=\"_ _b\"></span>personale <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _b\"></span>valorizzato <span class=\"_ _b\"></span>in bilancio <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>l\u2019impiego di tecniche di calcolo attuariale.<span class=\"_ _567\"> </span>La <span class=\"_ _1d\"></span>valutazione <span class=\"_ _24\"></span>\u00e8 <span class=\"_ _1d\"></span>affidata <span class=\"_ _24\"></span>ad <span class=\"_ _1d\"></span>attuari <span class=\"_ _24\"></span>indipendenti <span class=\"_ _1d\"></span>esterni, <span class=\"_ _24\"> </span>con <span class=\"_ _24\"></span>il <span class=\"_ _1d\"></span>metodo <span class=\"_ _24\"></span>dei <span class=\"_ _1d\"></span>benefici <span class=\"_ _24\"> </span>maturati, utilizzando il criterio del credito unitario pr<span class=\"_ _2\"></span>evisto (Projected Unit Credit Method). L<span class=\"_ _3\"></span>\u2019importo<span class=\"_ _b\"></span> cos\u00ec <span class=\"_ _b\"></span>determinato <span class=\"_ _b\"></span>rappresenta <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>attuale, <span class=\"_ _b\"></span>calcolato <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>senso <span class=\"_ _b\"></span>demografico-finanziario, <span class=\"_ _b\"></span>delle<span class=\"_ _b\"></span> prestazioni <span class=\"_ _24\"> </span>spettanti <span class=\"_ _1\"> </span>al <span class=\"_ _9\"> </span>lavorator<span class=\"_ _2\"></span>e <span class=\"_ _1\"> </span>(liquidazioni <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>TFR) <span class=\"_ _9\"> </span>per <span class=\"_ _24\"> </span>l\u2019anzianit\u00e0 <span class=\"_ _1\"> </span>gi\u00e0 <span class=\"_ _9\"> </span>maturata, <span class=\"_ _24\"> </span>ottenuto riproporzionando il valor<span class=\"_ _2\"></span>e attuale complessivo dell\u2019obbligazione al periodo di lavoro gi\u00e0 prestato alla data di valutazione, tenuto conto della probabilit\u00e0 di dimissioni e richieste di anticipi.<span class=\"_ _567\"> </span>Per determinare il tasso di attualizzazione si fa riferimento ad un indice rappr<span class=\"_ _2\"></span>esentativo del rendimento di un panier<span class=\"_ _2\"></span>e di titoli di aziende primarie che emettono titoli nella stessa valuta utilizzata per <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>pagamento <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>prestazioni spettanti <span class=\"_ _b\"></span>ai <span class=\"_ _b\"></span>lavoratori (c.d. <span class=\"_ _b\"></span>high <span class=\"_ _b\"></span>quality <span class=\"_ _b\"></span>corporate bond). In linea con l\u2019orientamento prevalente si \u00e8 scelto un indice di classe \u201cAA\u201d.<span class=\"_ _567\"> </span>Criteri di rilevazione delle componenti reddituali<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019accantonamento al fondo T<span class=\"_ _3\"></span>rattamento di Fine Rapporto del personale, derivante dalla valutazione attuariale, come previsto dallo IAS 19, \u00e8 r<span class=\"_ _2\"></span>egistrato in contropartita alle riserve di valutazione per la componente di utile (perdita) attuariale, e in contr<span class=\"_ _2\"></span>opartita del conto economico <span class=\"_ _1\"> </span>tra <span class=\"_ _1\"> </span>gli <span class=\"_ _9\"> </span>accantonamenti, <span class=\"_ _24\"> </span>per <span class=\"_ _9\"> </span>le <span class=\"_ _24\"> </span>altre <span class=\"_ _1\"> </span>componenti <span class=\"_ _1\"> </span>quali <span class=\"_ _9\"> </span>gli <span class=\"_ _1\"> </span>interessi <span class=\"_ _24\"> </span>maturati <span class=\"_ _9\"> </span>per effetto del trascorr<span class=\"_ _2\"></span>ere del tempo (attualizzazione).<span class=\"_ _567\"> </span>Riserve da valutazione<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>ale <span class=\"_ _8\"></span>voce <span class=\"_ _8\"></span>comprende <span class=\"_ _b\"></span>le <span class=\"_ _8\"></span>riserve <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>valutazione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _8\"></span>valutate <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>con impatto <span class=\"_ _3\"></span>sulla <span class=\"_ _a\"></span>redditivit\u00e0 <span class=\"_ _3\"></span>complessiva <span class=\"_ _a\"></span>(FVOCI), <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>contratti <span class=\"_ _3\"></span>derivat<span class=\"_ _b\"></span>i <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>copertura <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>flussi <span class=\"_ _3\"></span>finanziari, le riserve di valutazione costituite in applicazione di leggi speciali in esercizi passati e le riserve da <span class=\"_ _b\"></span>valutazione <span class=\"_ _8\"></span>attuariale <span class=\"_ _8\"></span>dei <span class=\"_ _b\"></span>benefici <span class=\"_ _8\"></span>ai <span class=\"_ _b\"></span>dipendenti <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>applicazione <span class=\"_ _b\"></span>dello <span class=\"_ _8\"></span>IAS <span class=\"_ _b\"></span>19. <span class=\"_ _8\"></span>Sono <span class=\"_ _8\"></span>inoltr<span class=\"_ _2\"></span>e <div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs47e\">delle <span class=\"_ _9\"> </span>passivit\u00e0 <span class=\"_ _9\"> </span>finanziarie <span class=\"_ _9\"> </span>oggetto <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>copertura <span class=\"_ _9\"> </span>generica\u201d), <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>cui <span class=\"_ _9\"> </span>contr<span class=\"_ _2\"></span>opartita <span class=\"_ _9\"> </span>economica </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs47f\">\u00e8 <span class=\"_ _1d\"></span>rappresentata <span class=\"_ _24\"></span>dalla <span class=\"_ _1d\"></span>voce <span class=\"_ _24\"> </span>\u201c90. <span class=\"_ _24\"></span>Risultato <span class=\"_ _24\"></span>netto <span class=\"_ _1d\"></span>dell\u2019attivit\u00e0 <span class=\"_ _24\"> </span>di <span class=\"_ _24\"></span>copertura\u201d, <span class=\"_ _24\"></span>cos\u00ec <span class=\"_ _1d\"></span>come <span class=\"_ _24\"> </span>per <span class=\"_ _24\"></span>le </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs480\">coperture specifiche di fair value.<span class=\"_ _567\"> </span></div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gs481\">Altre attivit\u00e0<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws157 gs482\">Nella presente voce sono iscritte le attivit\u00e0 non riconducibili nelle altr<span class=\"_ _2\"></span>e voci dell\u2019attivo dello </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs483\">stato patrimoniale. La voce pu\u00f2 includere a titolo esemplificativo:</div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs484\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">l\u2019oro, l\u2019ar<span class=\"_ _2\"></span>gento e i metalli preziosi;</span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs485\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _a\"></span>ratei <span class=\"_ _a\"></span>attivi <span class=\"_ _a\"></span>diversi <span class=\"_ _a\"></span>da <span class=\"_ _a\"></span>quelli <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>vanno <span class=\"_ _a\"></span>capitalizzati <span class=\"_ _2\"></span>sulle <span class=\"_ _3\"></span>relative <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _a\"></span>finanziarie, <span class=\"_ _a\"></span>ivi <span class=\"_ _a\"></span>inclusi </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs486\">quelli derivanti da contratti con i clienti ai sensi dell\u2019IFRS 15;</div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs487\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i crediti connessi alla fornitura di beni o servizi non finanziari;</span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs488\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">le partite fiscali debitorie diverse da quelle rilevate nella voce \u201c110. Attivit\u00e0 fiscali\u201d</span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs489\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _1\"> </span>crediti <span class=\"_ _1\"> </span>d\u2019imposta <span class=\"_ _1\"> </span>connessi <span class=\"_ _1\"> </span>con <span class=\"_ _9\"> </span>i <span class=\"_ _24\"> </span>Decreti-legge <span class=\"_ _1\"> </span>\u201cCura <span class=\"_ _9\"> </span>Italia\u201d <span class=\"_ _24\"> </span>e <span class=\"_ _9\"> </span>\u201cRilancio\u201d <span class=\"_ _24\"> </span>acquistati <span class=\"_ _9\"> </span>a </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs48a\">seguito di cessione da parte dei beneficiari diretti o di pr<span class=\"_ _2\"></span>ecedenti acquirenti.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs48b\">Possono <span class=\"_ _3\"></span>anche <span class=\"_ _a\"></span>figurarvi <span class=\"_ _3\"></span>eventual<span class=\"_ _b\"></span>i <span class=\"_ _3\"></span>rimanenze <span class=\"_ _a\"></span>(di <span class=\"_ _3\"></span>\u201csaldo <span class=\"_ _a\"></span>debitore\u201d) <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>partite <span class=\"_ _a\"></span>viaggianti <span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>sospese </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs48c\">non ancora attribuite ai conti di pertinenza.<span class=\"_ _567\"> </span></div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gs48d\">Altre passivit\u00e0<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs48e\">Nella <span class=\"_ _a\"></span>presente <span class=\"_ _a\"></span>voce <span class=\"_ _2\"></span>figurano <span class=\"_ _2\"></span>le <span class=\"_ _a\"></span>passivit\u00e0 <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>riconducibili <span class=\"_ _a\"></span>nelle <span class=\"_ _2\"></span>altre <span class=\"_ _a\"></span>voci <span class=\"_ _2\"></span>del <span class=\"_ _a\"></span>passivo <span class=\"_ _2\"></span>dello <span class=\"_ _2\"></span>stato </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs48f\">patrimoniale.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs490\">La voce include a titolo esemplificativo:</div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs491\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">gli accordi di pagamento che l\u2019IFRS 2 impone di classificar<span class=\"_ _2\"></span>e come debiti;</span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs492\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i debiti connessi con il pagamento di forniture di beni e servizi non finanziari;</span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs493\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _2\"></span>ratei <span class=\"_ _2\"></span>passivi <span class=\"_ _2\"></span>diversi <span class=\"_ _2\"></span>da quelli <span class=\"_ _a\"></span>da <span class=\"_ _2\"></span>capitalizzare <span class=\"_ _2\"></span>sulle <span class=\"_ _2\"></span>pertinenti <span class=\"_ _2\"></span>passivit\u00e0 finanziarie, <span class=\"_ _a\"></span>ivi <span class=\"_ _2\"></span>inclusi </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs494\">quelli derivanti da contratti con i clienti ai sensi dell\u2019IFRS 15;</div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs303\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws55\">gli interessi di mora, eventualmente pr<span class=\"_ _2\"></span>evisti in via contrattuale, sono contabilizzati a Conto </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs304\">Economico solo al momento del loro ef<span class=\"_ _2\"></span>fettivo incasso;</div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs305\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i  dividendi  sono <span class=\"_ _9\"> </span>rilevati  nel  Conto  Economico <span class=\"_ _38\"> </span>quando  sor<span class=\"_ _2\"></span>ge  il  diritto  a <span class=\"_ _9\"> </span>riceverne  il </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs306\">pagamento, <span class=\"_ _1\"> </span>\u00e8 <span class=\"_ _1\"> </span>probabile <span class=\"_ _1\"> </span>che <span class=\"_ _1\"> </span>i <span class=\"_ _1\"> </span>benefici <span class=\"_ _1\"> </span>economici <span class=\"_ _1\"> </span>derivanti <span class=\"_ _9\"> </span>dagli <span class=\"_ _24\"> </span>stessi <span class=\"_ _1\"> </span>affluiranno <span class=\"_ _1\"> </span>alla </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs496\">Banca e l'ammontare pu\u00f2 esser<span class=\"_ _2\"></span>e attendibilmente valutato;</div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs497\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws4e\">le commissioni per ricavi da servizi sono iscritte, sulla base dell\u2019esistenza di accordi </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd4 gs498\">contrattuali, nel periodo in cui i servizi stessi sono stati prestati. Le commissioni considerate </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs499\">nel costo <span class=\"_ _2\"></span>ammortizzato ai <span class=\"_ _2\"></span>fini della determinazione <span class=\"_ _2\"></span>del tasso <span class=\"_ _2\"></span>effettivo, sono <span class=\"_ _2\"></span>rilevate tra <span class=\"_ _2\"></span>gli </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs49a\">interessi;</div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs49b\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _9\"> </span>ricavi <span class=\"_ _9\"> </span>o <span class=\"_ _9\"> </span>i <span class=\"_ _9\"> </span>costi <span class=\"_ _9\"> </span>derivanti <span class=\"_ _9\"> </span>dall\u2019intermediazione <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>strumenti <span class=\"_ _9\"> </span>finanziari <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>negoziazione, </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf5 gs49c\">determinati dalla differ<span class=\"_ _2\"></span>enza tra il prezzo della transazione e il fair value dello strumento, </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws139 gs49d\">vengono riconosciuti a conto economico in sede di rilevazione dell\u2019operazione se il fair </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1a gs49e\">value \u00e8 determinabile con riferimento a parametri o transazioni recenti osservabili sullo </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs49f\">stesso mercato nel <span class=\"_ _b\"></span>quale lo <span class=\"_ _b\"></span>strumento \u00e8 <span class=\"_ _b\"></span>negoziato (livello <span class=\"_ _b\"></span>1 <span class=\"_ _b\"></span>e livello <span class=\"_ _b\"></span>2 della <span class=\"_ _b\"></span>gerarchia del </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs4a0\">fair <span class=\"_ _24\"> </span>value). <span class=\"_ _1\"> </span>Qualora <span class=\"_ _1\"> </span>questi <span class=\"_ _24\"> </span>valori <span class=\"_ _1\"> </span>non <span class=\"_ _1\"> </span>siano <span class=\"_ _1\"> </span>agevolmente <span class=\"_ _24\"> </span>riscontrabili <span class=\"_ _1\"> </span>o <span class=\"_ _1\"> </span>essi <span class=\"_ _24\"> </span>presentino </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs4a1\">una <span class=\"_ _8\"></span>ridotta <span class=\"_ _b\"></span>liquidit\u00e0 <span class=\"_ _8\"></span>(livello <span class=\"_ _8\"></span>3), <span class=\"_ _8\"></span>lo <span class=\"_ _8\"></span>strumento <span class=\"_ _b\"></span>finanziario <span class=\"_ _8\"></span>viene <span class=\"_ _8\"></span>iscritto <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>un <span class=\"_ _b\"></span>importo <span class=\"_ _8\"></span>pari </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws139 gs4a2\">al prezzo della transazione, depurato dal mar<span class=\"_ _2\"></span>gine commerciale; la differ<span class=\"_ _2\"></span>enza rispetto al </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs4a3\">fair <span class=\"_ _24\"> </span>value <span class=\"_ _1\"> </span>affluisce <span class=\"_ _24\"> </span>al <span class=\"_ _1\"> </span>Conto <span class=\"_ _1\"> </span>Economico <span class=\"_ _24\"> </span>lungo <span class=\"_ _1\"> </span>la <span class=\"_ _1\"> </span>durata <span class=\"_ _1\"> </span>dell\u2019operazione <span class=\"_ _24\"> </span>at<span class=\"_ _b\"></span>traverso <span class=\"_ _24\"> </span>una </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws118 gs4a4\">progr<span class=\"_ _2\"></span>essiva riduzione, nel modello valutativo, del fattore correttivo connesso con la ridotta </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs4a5\">liquidit\u00e0 dello strumento;</div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs4a6\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">gli <span class=\"_ _7d\"></span>utili <span class=\"_ _7d\"></span>e <span class=\"_ _7d\"></span>perdite <span class=\"_ _7d\"></span>derivanti <span class=\"_ _3\"></span>dalla <span class=\"_ _7d\"></span>negoziazione <span class=\"_ _7d\"></span>di <span class=\"_ _7d\"></span>strumenti <span class=\"_ _3\"></span>finanziari <span class=\"_ _7d\"></span>sono <span class=\"_ _7d\"></span>riconosciuti <span class=\"_ _3\"></span>a <span class=\"_ _7d\"></span>Conto </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws105 gs4a7\">Economico al momento del perfezionamento della vendita, sulla base della differ<span class=\"_ _2\"></span>enza tra il </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs4a8\">corrispettivo pagato o incassato e il valore di iscrizione degli strumenti stessi;</div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs4a9\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _9\"> </span>ricavi <span class=\"_ _9\"> </span>derivanti <span class=\"_ _9\"> </span>dalla <span class=\"_ _1\"> </span>vendita <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>attivit\u00e0 <span class=\"_ _9\"> </span>non <span class=\"_ _9\"> </span>finanziarie <span class=\"_ _9\"> </span>sono <span class=\"_ _9\"> </span>rilevati <span class=\"_ _1\"> </span>al <span class=\"_ _9\"> </span>momento <span class=\"_ _9\"> </span>del </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs4aa\">perfezionamento <span class=\"_ _1\"> </span>della <span class=\"_ _1\"> </span>vendita, <span class=\"_ _1\"> </span>ovvero <span class=\"_ _1\"> </span>quando <span class=\"_ _1\"> </span>\u00e8 <span class=\"_ _1\"> </span>adempiuta <span class=\"_ _1\"> </span>l\u2019obbl<span class=\"_ _b\"></span>igazione <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>fare <span class=\"_ _1\"> </span>nei </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs4ab\">confronti del cliente.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws29 gs31b\">I costi sono rilevati in Conto Economico secondo il principio della competenza; i costi relativi </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws97 gs31c\">all\u2019ottenimento e l\u2019adempimento dei contratti con la clientela sono rilevati a Conto Economico </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs4ac\">nei <span class=\"_ _b\"></span>periodi <span class=\"_ _8\"></span>nei <span class=\"_ _8\"></span>quali <span class=\"_ _b\"></span>sono <span class=\"_ _8\"></span>contabilizzati <span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>relativi <span class=\"_ _b\"></span>ricavi. <span class=\"_ _8\"></span>Se <span class=\"_ _b\"></span>l\u2019associazione <span class=\"_ _8\"></span>tra <span class=\"_ _8\"></span>costi <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>ricavi <span class=\"_ _b\"></span>pu\u00f2 </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws87 gs31d\">essere ef<span class=\"_ _2\"></span>fettuata in modo generico e indiretto, i costi sono iscritti su pi\u00f9 periodi con procedur<span class=\"_ _2\"></span>e </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws87 gs4ad\">razionali e su base sistematica. I costi che non possono essere associati ai pr<span class=\"_ _2\"></span>oventi sono rilevati </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs31e\">immediatamente in conto economico.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs4af\">inclusi gli ef<span class=\"_ _2\"></span>fetti derivanti dall\u2019applicazione del fair <span class=\"_ _2\"></span>value quale sostituto del <span class=\"_ _2\"></span>costo delle attivit\u00e0 </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs4b0\">materiali effettuata in sede di prima applicazione degli IAS/IFRS.<span class=\"_ _567\"> </span></div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gs4b1\">Riconoscimento dei costi e dei ricavi<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs4b2\">I ricavi possono essere riconosciuti:</div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs4b3\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">in <span class=\"_ _1\"> </span>un <span class=\"_ _1\"> </span>momento <span class=\"_ _1\"> </span>preciso, <span class=\"_ _1\"> </span>quando <span class=\"_ _1\"> </span>l\u2019entit\u00e0 <span class=\"_ _1\"> </span>adempie <span class=\"_ _1\"> </span>l\u2019obbligazione <span class=\"_ _9\"> </span>di <span class=\"_ _24\"> </span>fare <span class=\"_ _1\"> </span>trasferendo <span class=\"_ _24\"> </span>al </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs4b4\">cliente il bene o servizio promesso, o</div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs4b5\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws146\">nel corso del tempo, mano a mano che l\u2019entit\u00e0 adempie l\u2019obbligazione di fare trasfer<span class=\"_ _2\"></span>endo </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs4b6\">al cliente il bene o servizio promesso.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs4b7\">Il bene \u00e8 trasferito quando, o nel corso del periodo in cui, il cliente ne acquisisce il controllo.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs4b8\">In particolare:</div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs4b9\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws110\">gli interessi corrispettivi sono riconosciuti pr<span class=\"_ _2\"></span>o rata temporis sulla base del tasso di interesse </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs4ba\">contrattuale o di <span class=\"_ _2\"></span>quello effettivo <span class=\"_ _2\"></span>nel caso di <span class=\"_ _2\"></span>applicazione del costo ammortizzato. <span class=\"_ _2\"></span>La voce </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsfe gs4bb\">interessi attivi (ovver<span class=\"_ _2\"></span>o interessi passivi) comprende anche i dif<span class=\"_ _2\"></span>ferenziali o i margini, positivi </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsb1 gs4bc\">(o negativi), maturati sino alla data di riferimento del bilancio, relativi a contratti derivati </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs4bd\">finanziari:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc2 sc0 ls0 ws0 gs4be\">a. <span class=\"_ _1\"> </span><span class=\"fc0\">di copertura di attivit\u00e0 e passivit\u00e0 che generano interessi;<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff7 fs3 fc2 sc0 ls0 ws0 gs4bf\">b. <span class=\"_ _8\"></span><span class=\"ff8 fc0\">classificati nello <span class=\"_ _b\"></span>Stato Patrimoniale nel portafoglio di negoziazione, ma gestionalmente </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs4c0\">collegati ad attivit\u00e0 e/o passivit\u00e0 finanziarie valutate al fair value (fair value option);<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc2 sc0 ls0 ws0 gs4c1\">c. <span class=\"_ _9\"> </span><span class=\"ff8 fc0\">connessi <span class=\"_ _4\"></span>gestionalmente <span class=\"_ _7d\"></span>con <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>e <span class=\"_ _7d\"></span>passivit\u00e0 <span class=\"_ _4\"></span>classificate <span class=\"_ _7d\"></span>nel <span class=\"_ _4\"></span>portafoglio <span class=\"_ _4\"></span>di <span class=\"_ _7d\"></span>negoziazione </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs4c2\">e che prevedono la liquidazione di dif<span class=\"_ _2\"></span>ferenziali o di margini a pi\u00f9 scadenze.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls4 ws52 gs4c3\">Si evidenzia, inoltre, che nel bilancio la voce inter<span class=\"_ _2\"></span>essi attivi (ovvero interessi passivi) compr<span class=\"_ _2\"></span>ende </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls4 ws242 gs4c4\">anche l\u2019ammortamento, di competenza dell\u2019esercizio, delle dif<span class=\"_ _2\"></span>ferenze da fair<span class=\"_ _a\"></span>-value rilevate<span class=\"_ _b\"></span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls4 ws140 gs4c5\">con riferimento ad operazioni di aggregazione aziendale, in ragione della maggior<span class=\"_ _2\"></span>e o minore </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls4 ws8 gs4c6\">redditivit\u00e0 riconosciuta <span class=\"_ _b\"></span>alle attivit\u00e0 <span class=\"_ _b\"></span>classificate <span class=\"_ _b\"></span>fra <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>crediti e <span class=\"_ _b\"></span>alle passivit\u00e0 <span class=\"_ _b\"></span>classificate <span class=\"_ _b\"></span>fra <span class=\"_ _b\"></span>i debiti<span class=\"_ _b\"></span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls4 ws8 gs4c7\">e <span class=\"_ _8\"></span>titoli <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>circolazione. <span class=\"_ _8\"></span>T<span class=\"_ _3\"></span>uttavia, <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>caso <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>estinzione <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>tali <span class=\"_ _8\"></span>crediti <span class=\"_ _1d\"></span>(acquistati <span class=\"_ _8\"></span>per <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>tramite <span class=\"_ _8\"></span>di<span class=\"_ _b\"></span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls4 wsd5 gs4c8\">aggregazione aziendale), l\u2019eventuale maggior valor<span class=\"_ _2\"></span>e iscritto in bilancio alla prima iscrizione </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls4 wse9 gs4c9\">viene rilasciato integralmente nell\u2019esercizio in cui il cr<span class=\"_ _2\"></span>edito viene estinto con effetto a Conto </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls4 ws8 gs4ca\">Economico <span class=\"_ _24\"> </span>(voce <span class=\"_ _1\"> </span>Rettifiche/Riprese <span class=\"_ _24\"> </span>d<span class=\"_ _b\"></span>i <span class=\"_ _24\"> </span>valore <span class=\"_ _1\"> </span>nette <span class=\"_ _24\"> </span>per <span class=\"_ _1\"> </span>rischio <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>credito <span class=\"_ _24\"> </span>relativo <span class=\"_ _24\"> </span>ad <span class=\"_ _1\"> </span>attivit\u00e0 </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls4 ws8 gs4cb\">finanziarie valutate al costo ammortizzato);<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls5 ws11 gs4cd\">proprie, si configurano come piani <span class=\"_ _b\"></span>\u201ccash settled\u201d. </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls5 ws1a6 gs4ce\">Ai sensi dell\u2019IFRS 2, nei rispettivi bilanci d\u2019impresa e nell\u2019ottica del bilancio consolidato, il </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls5 ws11 gs4cf\">costo <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>competenza <span class=\"_ _1d\"></span>viene <span class=\"_ _24\"></span>quindi <span class=\"_ _1d\"></span>rilevato <span class=\"_ _1d\"></span>tra <span class=\"_ _1d\"></span>le <span class=\"_ _24\"></span>spese <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>personale <span class=\"_ _24\"></span>in <span class=\"_ _1d\"></span>contropartita <span class=\"_ _8\"></span>di </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls5 ws14d gs4d0\">un incremento della voce \u201c100. c) altri fondi per rischi e oneri per la componente cash e di </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls5 ws1a0 gs4d1\">un incremento della voce \u201c150. Riserve\u201d per la componente azionaria) r<span class=\"_ _2\"></span>egolata tramite le </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls5 ws0 gs4d2\">\u201cphantom shares\u201d della Capogruppo.<span class=\"_ _567\"> </span></div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls76 ws0 gs4d3\">Pronti contr<span class=\"_ _2\"></span>o ter<span class=\"_ _b\"></span>mine, prestito titoli e riporti<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls5 ws179 gs4d4\">Le operazioni di pronti contr<span class=\"_ _2\"></span>o termine o di riporto, con cui il Gruppo vende a terzi dei </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls5 ws11 gs4d5\">titoli <span class=\"_ _1\"> </span>con <span class=\"_ _1\"> </span>l'obbligo <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>riacquisto <span class=\"_ _1\"> </span>degli <span class=\"_ _1\"> </span>stessi <span class=\"_ _9\"> </span>alla <span class=\"_ _1\"> </span>scadenza <span class=\"_ _1\"> </span>delle <span class=\"_ _1\"> </span>operazioni <span class=\"_ _9\"> </span>ad <span class=\"_ _1\"> </span>un <span class=\"_ _1\"> </span>prezzo </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls5 wsee gs4d6\">predeterminato, vengono iscritte nei debiti verso banche o verso clientela a seconda della </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls5 ws11 gs4d7\">controparte.<span class=\"_ _2\"></span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls77 ws144 gs4d8\">Analogamente, <span class=\"_ _8\"></span>le <span class=\"_ _1d\"></span>operazioni <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>pronti <span class=\"_ _8\"></span>contro <span class=\"_ _8\"></span>termine <span class=\"_ _1d\"></span>o <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>riporto, <span class=\"_ _8\"></span>con <span class=\"_ _1d\"></span>le <span class=\"_ _1d\"></span>quali <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>Gruppo </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls77 ws144 gs4d9\">acquista <span class=\"_ _a\"></span>da <span class=\"_ _2\"></span>terzi <span class=\"_ _a\"></span>dei <span class=\"_ _a\"></span>titoli <span class=\"_ _2\"></span>con <span class=\"_ _a\"></span>l'obbligo <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>rivendita <span class=\"_ _2\"></span>degli <span class=\"_ _a\"></span>stessi <span class=\"_ _a\"></span>alla <span class=\"_ _2\"></span>scadenza <span class=\"_ _a\"></span>delle <span class=\"_ _2\"></span>operazioni </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls77 wsa9 gs4da\">ad un prezzo pr<span class=\"_ _2\"></span>edeterminato, sono contabilizzate come crediti verso banche o clientela </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls77 ws144 gs4db\">(categoria <span class=\"_ _8\"></span>contabile <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>\u201cAttivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _8\"></span>valutate <span class=\"_ _b\"></span>al <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>ammortizzato\u201d), <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>seconda </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls77 ws11f gs4dc\">della controparte. La dif<span class=\"_ _2\"></span>ferenza tra il prezzo a pr<span class=\"_ _2\"></span>onti e il prezzo a termine delle sopra </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls77 ws15b gs4dd\">menzionate operazioni \u00e8 contabilizzata come interesse (passivo o attivo a seconda dei casi)<span class=\"_ _2\"></span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls77 wse9 gs4de\">e registrata per competenza lungo la vita dell\u2019operazione. Le operazioni di pr<span class=\"_ _2\"></span>estito titoli </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls77 ws144 gs4df\">nelle <span class=\"_ _1\"> </span>quali <span class=\"_ _9\"> </span>la <span class=\"_ _1\"> </span>garanzia <span class=\"_ _1\"> </span>\u00e8 <span class=\"_ _9\"> </span>rappresentata <span class=\"_ _1\"> </span>da <span class=\"_ _1\"> </span>contante <span class=\"_ _9\"> </span>che <span class=\"_ _1\"> </span>rientra <span class=\"_ _1\"> </span>nella <span class=\"_ _9\"> </span>piena <span class=\"_ _1\"> </span>disponibilit\u00e0 </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls77 ws54 gs4e0\">economica del prestator<span class=\"_ _2\"></span>e vengono rilevate in bilancio come le anzidette operazioni di pronti </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls77 ws0 gs4e1\">contro termine.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls5 wsc6 gs4e2\">Nel caso di operazioni di prestito titoli con garanzia costituita da altri titoli, ovvero senza<span class=\"_ _2\"></span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls5 ws20 gs4e3\">garanzia, il prestator<span class=\"_ _2\"></span>e e il prestatario continuano a rilevare nell\u2019attivo dello stato patrimoniale,<span class=\"_ _2\"></span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls5 ws11 gs4e4\">rispettivamente, <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>titolo <span class=\"_ _1d\"></span>oggetto <span class=\"_ _1d\"></span>del <span class=\"_ _24\"></span>prestito <span class=\"_ _8\"></span>e <span class=\"_ _1d\"></span>quello <span class=\"_ _24\"></span>eventualmente <span class=\"_ _1d\"></span>dato <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>garanzia. <span class=\"_ _1d\"></span>La </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls5 ws20 gs4e5\">remunerazione di tale operativit\u00e0 \u00e8 rilevata dal pr<span class=\"_ _2\"></span>estatore nella voce \u201c40. Commissioni attive\u201d </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls5 ws0 gs4e6\">e dal prestatario nella voce \u201c50. Commissioni passive\u201d.<span class=\"_ _567\"> </span></div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gs4e7\">Cartolarizzazioni<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsc4 gs4e8\">Le esposizioni verso le cartolarizzazioni (nella forma di titoli junior o di deferred pur<span class=\"_ _2\"></span>chase price) </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs4e9\">sono <span class=\"_ _a\"></span>allocate <span class=\"_ _a\"></span>nella <span class=\"_ _a\"></span>voce <span class=\"_ _a\"></span>Attivit\u00e0 <span class=\"_ _a\"></span>finanziarie <span class=\"_ _a\"></span>valutate <span class=\"_ _2\"></span>al <span class=\"_ _3\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>impatto <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>conto <span class=\"_ _a\"></span>economico. </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs4ea\">Se <span class=\"_ _8\"></span>per\u00f2 <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>rapporto <span class=\"_ _8\"></span>esistente <span class=\"_ _8\"></span>tra <span class=\"_ _8\"></span>la <span class=\"_ _b\"></span>societ\u00e0 <span class=\"_ _8\"></span>originator <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _8\"></span>veicolo <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>cartolarizzazione </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws17 gs4ec\">Si evidenzia, inoltre, che i costi r<span class=\"_ _2\"></span>elativi alle Contribuzioni al Fondo di Risoluzione (SRM) e al </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws21 gs4ed\">Fondo Interbancario di T<span class=\"_ _3\"></span>utela dei Depositi (DGS) vengono contabilizzati a conto economico </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1a gs4ee\">nella voce \u201c180 b) Altre spese amministrative\u201d tenuto conto dell\u2019interpr<span class=\"_ _2\"></span>etazione IFRIC 21 e </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsbd gs4ef\">della comunicazione di Banca d\u2019Italia del 19 gennaio 2016. In particolare, il contributo (DGS) </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs4f0\">viene <span class=\"_ _b\"></span>contabilizzato <span class=\"_ _8\"></span>al <span class=\"_ _b\"></span>verificarsi <span class=\"_ _8\"></span>del <span class=\"_ _b\"></span>\u201cfatto <span class=\"_ _b\"></span>vincolante\u201d <span class=\"_ _8\"></span>derivante <span class=\"_ _b\"></span>dalle <span class=\"_ _8\"></span>disposizioni <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>nuovo </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs4f1\">Statuto <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>FITD <span class=\"_ _1d\"></span>in <span class=\"_ _8\"></span>base <span class=\"_ _8\"></span>a <span class=\"_ _1d\"></span>cui <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>Fondo <span class=\"_ _1d\"></span>costituisce <span class=\"_ _8\"></span>risorse <span class=\"_ _8\"></span>finanziarie <span class=\"_ _1d\"></span>fino, <span class=\"_ _8\"></span>al <span class=\"_ _1d\"></span>raggiungimento </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws17d gs4f2\">del livello obiettivo, attraverso contribuzioni ordinarie delle banche ader<span class=\"_ _2\"></span>enti al 30 settembre </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs4f3\">di ciascun anno.<span class=\"_ _567\"> </span></div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gs4f4\">Pagamenti basati su azioni o azioni fantasma<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws200 gs4f5\">Si tratta di pagamenti a favore dei dipendenti, come corrispettivo dell\u2019attivit\u00e0 lavorativa </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws14e gs4f6\">prestata, r<span class=\"_ _2\"></span>egolati con strumenti rappresentativi del capitale, che consistono, ad esempio, </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs4f7\">nell\u2019assegnazione di:</div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs4f8\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">diritti a sottoscrivere aumenti di capitale a pagamento (stock option);</span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs4b9\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws9c\">diritti a ricevere azioni o azioni fantasma (cd. \u201cphantom shar<span class=\"_ _2\"></span>es\u201d) al raggiungimento di </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs4f9\">determinati obiettivi.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls5 ws11 gs4fa\">Ai <span class=\"_ _2\"></span>fini contabili, <span class=\"_ _a\"></span>ai sensi <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>principio <span class=\"_ _2\"></span>IFRS 2, <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>pagamenti <span class=\"_ _2\"></span>basati su <span class=\"_ _2\"></span>\u201cphantom <span class=\"_ _2\"></span>shares\u201d <span class=\"_ _2\"></span>adottati </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls5 ws11 gs4fb\">da <span class=\"_ _2\"></span>Banco <span class=\"_ _2\"></span>Desio <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>configurano <span class=\"_ _2\"></span>come <span class=\"_ _2\"></span>piani <span class=\"_ _2\"></span>\"cash <span class=\"_ _2\"></span>settled\u201d, <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>rilevare <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>delle </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls5 ws11 gs4fc\">prestazioni <span class=\"_ _2\"></span>lavorative ricevute. In <span class=\"_ _2\"></span>considerazione delle dif<span class=\"_ _2\"></span>ficolt\u00e0 di stima <span class=\"_ _2\"></span>diretta del <span class=\"_ _2\"></span>fair value </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls5 ws3 gs13a\">delle prestazioni lavorative ricevute in contr<span class=\"_ _2\"></span>opartita dell\u2019assegnazione di azioni, \u00e8 possibile </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls5 ws59 gs4fd\">misurare il valor<span class=\"_ _2\"></span>e delle prestazioni ricevute, in modo indiretto, facendo riferimento al fair<span class=\"_ _2\"></span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls5 ws0 gs13c\">value degli strumenti rappresentativi di capitale, alla data della lor<span class=\"_ _2\"></span>o assegnazione.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls5 ws11 gs4fe\">I <span class=\"_ _2\"></span>piani di <span class=\"_ _a\"></span>incent<span class=\"_ _b\"></span>ivazione <span class=\"_ _2\"></span>del personale <span class=\"_ _a\"></span>basati su <span class=\"_ _2\"></span>azioni <span class=\"_ _2\"></span>proprie <span class=\"_ _2\"></span>vengono quindi <span class=\"_ _a\"></span>rilevati a <span class=\"_ _2\"></span>conto </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls5 ws1dc gs13f\">economico (voce \u201c190. a) Spese per il personale\u201d) in contropartita di un corrispondente </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls5 ws5 gs4ff\">incremento del patrimonio netto (voce \u201c100. c) altri fondi per rischi e oneri\u201d), sulla base del </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls5 ws11 gs140\">fair <span class=\"_ _24\"> </span>value <span class=\"_ _1\"> </span>degli <span class=\"_ _1\"> </span>strumenti <span class=\"_ _1\"> </span>finanziari <span class=\"_ _24\"> </span>attribuiti <span class=\"_ _1\"> </span>alla <span class=\"_ _1\"> </span>data <span class=\"_ _1\"> </span>di <span class=\"_ _24\"> </span>assegnazione <span class=\"_ _1\"> </span>ed <span class=\"_ _1\"> </span>in <span class=\"_ _24\"> </span>funzione <span class=\"_ _1\"> </span>del </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls5 ws0 gs500\">criterio di competenza della prestazione lavorativa fornita.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls5 ws11 gs501\">In <span class=\"_ _30\"> </span>particolar<span class=\"_ _2\"></span>e, <span class=\"_ _30\"> </span>quando  le <span class=\"_ _30\"> </span>azioni <span class=\"_ _30\"> </span>assegnate  non <span class=\"_ _30\"> </span>sono  immediatamente <span class=\"_ _30\"> </span>\u201cusufruibili\u201d <span class=\"_ _30\"> </span>dal </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls5 ws11 gs502\">dipendente, <span class=\"_ _24\"> </span>ma <span class=\"_ _1\"> </span>lo <span class=\"_ _1\"> </span>saranno <span class=\"_ _1\"> </span>quando <span class=\"_ _24\"> </span>il <span class=\"_ _1\"> </span>dipendente <span class=\"_ _1\"> </span>avr\u00e0 <span class=\"_ _1\"> </span>completato <span class=\"_ _24\"> </span>uno <span class=\"_ _1\"> </span>specifico <span class=\"_ _1\"> </span>periodo </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls5 ws122 gs503\">di servizio, l\u2019impresa riconosce il costo, come corrispettivo della pr<span class=\"_ _2\"></span>estazione resa, lungo </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls5 ws1df gs504\">il periodo di maturazione delle condizioni stesse (\u201cvesting period\u201d). Anche per le societ\u00e0 </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls5 ws118 gs505\">controllate, i piani di incentivo basati su \u201cphantom shar<span class=\"_ _2\"></span>es\u201d della Capogruppo, e non su azioni<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws18 gs507\">patrimoniale della societ\u00e0 corrisponde alla data di decorrenza del contratto, ovver<span class=\"_ _2\"></span>o alla data in </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs508\">cui l\u2019attivit\u00e0 viene resa disponibile al locatario.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs509\">A tale data il locatario rileva:</div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs50a\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws180\">tra le \u201cAttivit\u00e0 materiali\u201d, l\u2019attivit\u00e0 per il diritto d\u2019uso, determinata dalla somma dei seguenti </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs50b\">valori:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc2 sc0 ls0 ws0 gs50c\">\u2022 <span class=\"_ _258\"> </span><span class=\"fc0\">valore attuale dei pagamenti futuri (valore della passivit\u00e0 iscritta);<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff7 fs3 fc2 sc0 ls0 ws0 gs50d\">\u2022 <span class=\"_ _258\"> </span><span class=\"fc0\">costi diretti iniziali (come, ad esempio, i costi per agenti);<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff7 fs3 fc2 sc0 ls0 ws0 gs50e\">\u2022 <span class=\"_ _258\"> </span><span class=\"fc0\">canoni di leasing pagati in anticipo (maxicanone);<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff7 fs3 fc2 sc0 ls1 ws12 gs50f\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc0 ws16b\">stima di eventuali costi per la rimozione e il ripristino, rilevati in ottemperanza allo IAS 37;<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff7 fs3 fc2 sc0 ls0 ws0 gs510\">\u2022 <span class=\"_ _258\"> </span><span class=\"fc0\">al netto di eventuali incentivi al leasing ricevuti dal locatore;<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs511\">tra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>\u201cPassivit\u00e0 <span class=\"_ _a\"></span>finanziarie valutate <span class=\"_ _a\"></span>al <span class=\"_ _2\"></span>costo <span class=\"_ _2\"></span>ammortizzato\u201d, <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _2\"></span>finanziaria, <span class=\"_ _2\"></span>pari <span class=\"_ _a\"></span>al valor<span class=\"_ _2\"></span>e </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsfa gs512\">attuale dei pagamenti dovuti per il leasing. Il tasso di attualizzazione utilizzato \u00e8 pari al tasso di </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs513\">interesse mar<span class=\"_ _2\"></span>ginale (\u201cincremental borrowing rate\u201d) alla data di stipula del contratto.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs514\">Nell\u2019identificare <span class=\"_ _2\"></span>un contratto di leasing, <span class=\"_ _2\"></span>il Gruppo Banco <span class=\"_ _2\"></span>Desio si avvale <span class=\"_ _2\"></span>della facolt\u00e0 concessa </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs515\">dall\u2019IFRS <span class=\"_ _9\"> </span>16 <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>non <span class=\"_ _9\"> </span>considerare <span class=\"_ _9\"> </span>i <span class=\"_ _9\"> </span>contratti <span class=\"_ _9\"> </span>\u201cshort <span class=\"_ _9\"> </span>term\u201d, <span class=\"_ _9\"> </span>ossia <span class=\"_ _9\"> </span>quelli <span class=\"_ _9\"> </span>aventi <span class=\"_ _9\"> </span>una <span class=\"_ _9\"> </span>scadenza </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs516\">inferiore <span class=\"_ _8\"></span>ai <span class=\"_ _1d\"></span>12 <span class=\"_ _1d\"></span>mesi, <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>quelli <span class=\"_ _1d\"></span>\u201clow <span class=\"_ _1d\"></span>value\u201d <span class=\"_ _1d\"></span>ossia <span class=\"_ _1d\"></span>aventi <span class=\"_ _1d\"></span>un <span class=\"_ _1d\"></span>valore <span class=\"_ _8\"></span>dei <span class=\"_ _1d\"></span>beni <span class=\"_ _1d\"></span>a <span class=\"_ _1d\"></span>nuovo <span class=\"_ _1d\"></span>inferiore <span class=\"_ _8\"></span>a </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs517\">5.000 <span class=\"_ _b\"></span>euro. T<span class=\"_ _3\"></span>ale <span class=\"_ _8\"></span>facolt\u00e0 pu\u00f2 <span class=\"_ _8\"></span>esser<span class=\"_ _2\"></span>e <span class=\"_ _b\"></span>fatta <span class=\"_ _b\"></span>valere <span class=\"_ _b\"></span>contratto <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>contrat<span class=\"_ _b\"></span>to; <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>tal <span class=\"_ _b\"></span>caso, <span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>costi dei </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs518\">canoni vengono registrati dir<span class=\"_ _2\"></span>ettamente a conto economico al momento della maturazione.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsce gs519\">Con riferimento alla durata del leasing, oltre al periodo non annullabile in cui il Gruppo non </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs51a\">pu\u00f2 <span class=\"_ _8\"></span>sottrarsi <span class=\"_ _1d\"></span>dal <span class=\"_ _8\"></span>pagamento <span class=\"_ _1d\"></span>dei <span class=\"_ _8\"></span>canoni, <span class=\"_ _1d\"></span>vengono <span class=\"_ _8\"></span>considerate <span class=\"_ _1d\"></span>le <span class=\"_ _8\"></span>opzioni <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>pror<span class=\"_ _2\"></span>oga <span class=\"_ _8\"></span>qualora </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd1 gs51b\">sia ritenuto ragionevolmente certo il loro eser<span class=\"_ _2\"></span>cizio da parte del Gruppo, tenuto conto di tutti </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsea gs51c\">i fatti e le circostanze. In particolar<span class=\"_ _2\"></span>e, con riferimento ai contratti che prevedono la facolt\u00e0 del </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws12a gs51d\">locatario di rinnovare la locazione al termine del primo periodo il Gruppo considera la durata </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs51e\">iniziale <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>contratto <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>affitto <span class=\"_ _8\"></span>(es. <span class=\"_ _8\"></span>durata <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>12 <span class=\"_ _8\"></span>anni <span class=\"_ _1d\"></span>per <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>contratti <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>affitto <span class=\"_ _8\"></span>6 <span class=\"_ _8\"></span>anni <span class=\"_ _8\"></span>+ <span class=\"_ _8\"></span>6 <span class=\"_ _8\"></span>anni) </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws17d gs51f\">e, decorsa tale durata, il successivo primo periodo di rinnovo (es. successivi 6 anni), laddove </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws113 gs520\">non vi siano evidenze ragionevoli che possano portare ad un ulterior<span class=\"_ _2\"></span>e periodo di rinnovo o, </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs521\">viceversa, <span class=\"_ _b\"></span>alla <span class=\"_ _b\"></span>fine <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>contratto. <span class=\"_ _b\"></span>Inoltre, si <span class=\"_ _b\"></span>assume <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>contratto <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>leasing <span class=\"_ _b\"></span>venga <span class=\"_ _b\"></span>rinnovato </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs522\">nel <span class=\"_ _8\"></span>successivo <span class=\"_ _b\"></span>periodo <span class=\"_ _8\"></span>qualora <span class=\"_ _8\"></span>nei <span class=\"_ _b\"></span>18 <span class=\"_ _8\"></span>mesi <span class=\"_ _8\"></span>antecedenti <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>scadenza <span class=\"_ _8\"></span>del <span class=\"_ _b\"></span>primo <span class=\"_ _8\"></span>periodo <span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>del </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs523\">successivo rinnovo il locatario non abbia dato disdetta al locatore.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs525\">(ovvero il patrimonio separato da questa gestito) ricade nella definizione di controllo</div><div class=\"t m0 h2d ff9 fs19 fc0 sc0 ls0 ws0 gs526\">79</div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs527\"> definita </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs528\">dal <span class=\"_ _b\"></span>principio <span class=\"_ _8\"></span>contabile <span class=\"_ _b\"></span>IFRS <span class=\"_ _8\"></span>10 <span class=\"_ _b\"></span>questa <span class=\"_ _8\"></span>viene <span class=\"_ _b\"></span>ricompresa <span class=\"_ _b\"></span>nel <span class=\"_ _b\"></span>perimetro <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>consolidamento <span class=\"_ _b\"></span>del </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs529\">Gruppo Banco Desio.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs52a\">T<span class=\"_ _3\"></span>ra <span class=\"_ _1d\"></span>le <span class=\"_ _1d\"></span>Attivit\u00e0 <span class=\"_ _1d\"></span>finanziarie <span class=\"_ _1d\"></span>valutate <span class=\"_ _1d\"></span>al <span class=\"_ _24\"></span>costo <span class=\"_ _8\"></span>ammortizzato <span class=\"_ _1d\"></span>sono <span class=\"_ _1d\"></span>rilevat<span class=\"_ _b\"></span>i, <span class=\"_ _1d\"></span>secondo <span class=\"_ _1d\"></span>la <span class=\"_ _1d\"></span>pertinente </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws56 gs52b\">composizione merceologica, i cr<span class=\"_ _2\"></span>editi verso la clientela oggetto di operazioni di cartolarizzazione </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs52c\">per <span class=\"_ _a\"></span>cui <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>sussistono <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>requisiti <span class=\"_ _a\"></span>richiesti <span class=\"_ _2\"></span>dall\u2019IFRS <span class=\"_ _2\"></span>9 <span class=\"_ _a\"></span>per <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>cancellazione <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>bilancio, <span class=\"_ _a\"></span>ovvero <span class=\"_ _2\"></span>per </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws11e gs52d\">le operazioni con cui vengono ceduti crediti a societ\u00e0 veicolo di cartolarizzazione e in cui, anche </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws96 gs52e\">in presenza del formale trasferimento della titolarit\u00e0 giuridica dei cr<span class=\"_ _2\"></span>editi, viene mantenuto il </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs52f\">controllo sui flussi finanziari derivanti dagli stessi e la sostanzialit\u00e0 dei rischi e dei benefici.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15 gs530\">A fronte di detti cr<span class=\"_ _2\"></span>editi, il corrispettivo ricevuto per la cessione degli stessi, al netto dei titoli </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs531\">emessi <span class=\"_ _8\"></span>dalla <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _8\"></span>veicolo <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>riacquistati <span class=\"_ _8\"></span>dall\u2019originator<span class=\"_ _a\"></span>, <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>allocato <span class=\"_ _8\"></span>tra <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>Passivit\u00e0 <span class=\"_ _8\"></span>finanziarie </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs532\">valutate al costo ammortizzato.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wseb gs533\">Per ulteriori dettagli si fa rinvio all\u2019informativa riportata nella presente Nota Integrativa, in </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs534\">corrispondenza della \u201cParte E \u2013 Sezione 1 \u2013 C. Operazioni di cartolarizzazione\u201d.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff6 fs2 fc0 sc0 ls0 ws0 gs535\">Leasing<span class=\"ff7 fs3\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs536\">L<span class=\"_ _a\"></span>\u2019IFRS <span class=\"_ _8\"></span>16 <span class=\"_ _8\"></span>definisce <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>leasing <span class=\"_ _8\"></span>come <span class=\"_ _8\"></span>quel <span class=\"_ _b\"></span>contratto, <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>parte <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>un <span class=\"_ _8\"></span>contratto, <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>base <span class=\"_ _8\"></span>al <span class=\"_ _b\"></span>quale <span class=\"_ _8\"></span>il </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs537\">locatore <span class=\"_ _b\"></span>concede <span class=\"_ _8\"></span>al <span class=\"_ _b\"></span>locatario <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>diritto <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>utilizzare <span class=\"_ _b\"></span>un <span class=\"_ _8\"></span>bene <span class=\"_ _8\"></span>identificato <span class=\"_ _b\"></span>(c.d. <span class=\"_ _8\"></span>ROU <span class=\"_ _b\"></span>- <span class=\"_ _8\"></span>\u201cRight <span class=\"_ _8\"></span>Of </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws138 gs538\">Use\u201d) per un certo periodo di tempo in cambio di un determinato corrispettivo. Gli elementi </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs539\">chiave <span class=\"_ _24\"> </span>per <span class=\"_ _1\"> </span>definire <span class=\"_ _24\"></span>se <span class=\"_ _24\"> </span>un <span class=\"_ _1\"> </span>contratto, <span class=\"_ _24\"> </span>o <span class=\"_ _1\"> </span>una <span class=\"_ _24\"> </span>sua <span class=\"_ _1\"> </span>parte, <span class=\"_ _1\"> </span>rispetti <span class=\"_ _24\"> </span>la <span class=\"_ _1\"> </span>definizione <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>leasing <span class=\"_ _24\"> </span>sono </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs53a\">rappresentati dal fatto che <span class=\"_ _b\"></span>il bene <span class=\"_ _b\"></span>sia identificato, <span class=\"_ _b\"></span>che il <span class=\"_ _b\"></span>locatario abbia <span class=\"_ _b\"></span>il diritto <span class=\"_ _b\"></span>di controllare </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs53b\">l\u2019utilizzo dello stesso e di riceverne sostanzialmente tutti i benefici economici.<span class=\"_ _567\"> </span></div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gs53c\">Contabilizzazione nel bilancio del locatario<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf4 gs53d\">Qualora il Gruppo agisca nella veste di locatario, il modello contabile IFRS 16 prevede la </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws9a gs53e\">rilevazione nella situazione patrimoniale di una passivit\u00e0 sulla base del valore attuale dei canoni </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsc6 gs53f\">futuri da pagare per la durata contrattuale in contr<span class=\"_ _2\"></span>opartita dell\u2019iscrizione, tra le attivit\u00e0, del </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs540\">diritto d\u2019uso del bene oggetto del contratto di leasing.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws203 gs541\">Nel dettaglio, la data di rilevazione iniziale dell\u2019attivit\u00e0 e della passivit\u00e0 nella situazione </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws21 gs543\">regole di contabilizzazione dei cr<span class=\"_ _2\"></span>editi valutati al costo ammortizzato si fa rinvio al punto \u201c3. </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs544\">Attivit\u00e0 finanziarie valutate al costo ammortizzato\u201d della presente parte A.2.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs545\">Per le <span class=\"_ _b\"></span>operazioni <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>leasing operativo, <span class=\"_ _b\"></span>nel <span class=\"_ _b\"></span>bilancio <span class=\"_ _b\"></span>del locatore <span class=\"_ _b\"></span>continuano a <span class=\"_ _b\"></span>figurare i <span class=\"_ _b\"></span>beni <span class=\"_ _b\"></span>di </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1a gs546\">propriet\u00e0 concessi in leasing ed i canoni di locazione sono iscritti a conto economico come </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsdd gs547\">ricavi. A livello di Gruppo la fattispecie \u00e8 riconducibile agli immobili di propriet\u00e0 concessi in </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs548\">affitto; <span class=\"_ _a\"></span>in <span class=\"_ _2\"></span>tal <span class=\"_ _a\"></span>caso <span class=\"_ _2\"></span>detti <span class=\"_ _2\"></span>immobili <span class=\"_ _a\"></span>continuano <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>essere <span class=\"_ _a\"></span>rilevati <span class=\"_ _2\"></span>tra <span class=\"_ _a\"></span>le <span class=\"_ _2\"></span>\u201cAttivit\u00e0 <span class=\"_ _2\"></span>materiali <span class=\"_ _a\"></span>a <span class=\"_ _2\"></span>scopo <span class=\"_ _2\"></span>di </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsda gs549\">investimento\u201d, in base al relativo criterio di valutazione (costo). Nel conto economico i pr<span class=\"_ _2\"></span>oventi </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs54a\">derivanti <span class=\"_ _1\"> </span>dalla <span class=\"_ _9\"> </span>locazione <span class=\"_ _1\"> </span>dei <span class=\"_ _9\"> </span>suddetti <span class=\"_ _1\"> </span>attivi <span class=\"_ _9\"> </span>confluiscono <span class=\"_ _1\"> </span>nella <span class=\"_ _1\"> </span>voce <span class=\"_ _9\"> </span>degli <span class=\"_ _1\"> </span>\u201caltri <span class=\"_ _9\"> </span>pr<span class=\"_ _2\"></span>oventi <span class=\"_ _9\"> </span>di </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs54b\">gestione\u201d.<span class=\"_ _567\"> </span></div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gs54c\">Esposizioni creditizie fuori bilancio - garanzie rilasciate ed impegni<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsba gs54d\">Le esposizioni creditizie fuori bilancio sono rappr<span class=\"_ _2\"></span>esentate dalle garanzie rilasciate e dagli </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs54e\">impegni <span class=\"_ _1d\"></span>ad <span class=\"_ _1d\"></span>erogare <span class=\"_ _1d\"></span>fondi <span class=\"_ _1d\"></span>a <span class=\"_ _24\"></span>condizioni <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>termini <span class=\"_ _24\"></span>predefiniti <span class=\"_ _1d\"></span>che <span class=\"_ _1d\"></span>comportano <span class=\"_ _24\"></span>l\u2019assunzione <span class=\"_ _1d\"></span>di </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsca gs54f\">un rischio creditizio e rientrano nel perimetr<span class=\"_ _2\"></span>o delle disposizioni in tema di impairment previsti </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs550\">dall\u2019IFRS 9.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1c9 gs551\">Il valore di prima iscrizione delle garanzie rilasciate \u00e8 pari al fair value, che normalmente </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs552\">corrisponde all\u2019importo ricevuto al momento dell\u2019emissione della garanzia.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws148 gs553\">Successivamente le garanzie rilasciate sono valutate al maggiore tra l\u2019importo rilevato in sede di </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs554\">prima iscrizione, al netto di eventuale quota ammortizzata, e l\u2019importo stimato per <span class=\"_ _b\"></span>adempiere </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs555\">all\u2019obbligazione.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs556\">Ai <span class=\"_ _a\"></span>fini <span class=\"_ _2\"></span>del <span class=\"_ _a\"></span>calcolo <span class=\"_ _2\"></span>della <span class=\"_ _a\"></span>perdita <span class=\"_ _a\"></span>attesa <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>utilizzate <span class=\"_ _a\"></span>le <span class=\"_ _2\"></span>stesse <span class=\"_ _a\"></span>metodologie <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>allocazione <span class=\"_ _2\"></span>nei <span class=\"_ _a\"></span>tre </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2b gs557\">stadi di rischio creditizio pr<span class=\"_ _2\"></span>eviste dall\u2019IFRS 9 e gi\u00e0 descritte nell\u2019ambito della parte \u201c3 \u2013 Attivit\u00e0 </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs558\">finanziarie <span class=\"_ _b\"></span>valutate <span class=\"_ _b\"></span>al <span class=\"_ _8\"></span>costo <span class=\"_ _b\"></span>ammortizzato\u201d <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>\u201c2 \u2013 <span class=\"_ _8\"></span>Attivit\u00e0 <span class=\"_ _b\"></span>finanziarie <span class=\"_ _b\"></span>valutate <span class=\"_ _8\"></span>al <span class=\"_ _b\"></span>fair <span class=\"_ _b\"></span>value <span class=\"_ _b\"></span>con </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15d gs559\">impatto sulla redditivit\u00e0 complessiva\u201d nonch\u00e9 nella parte \u201c16 \u2013 Altr<span class=\"_ _2\"></span>e informazioni, Modalit\u00e0 di </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs55a\">determinazione delle perdite di valor<span class=\"_ _2\"></span>e di attivit\u00e0 finanziarie (impairment)\u201d.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws165 gs55b\">Come rappresentato nella parte \u201c10 \u2013 Fondi per rischi e oneri\u201d, i fondi corr<span class=\"_ _2\"></span>elati alla svalutazione </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15d gs55c\">di garanzie rilasciate ed impegni ad erogar<span class=\"_ _2\"></span>e fondi sono iscritti nella voce di stato patrimoniale </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2c gs55d\">\u201c100. Fondi per rischi e oneri: a) impegni e garanzie rilasciate\u201d, in conformit\u00e0 alle disposizioni </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws93 gs55e\">contenute nella Circolar<span class=\"_ _2\"></span>e n. 262 di Banca d\u2019Italia; la contropartita \u00e8 la voce di conto economico </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs55f\">\u201c200. Accantonamenti netti ai fondi per rischi e oneri: a) impegni e garanzie rilasciate\u201d.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs561\">Successivamente all\u2019iscrizione:</div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs562\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws133\">il diritto d\u2019uso deve essere valutato al costo in base allo IAS 16 ed oggetto di ammortamento </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs563\">ed eventuale impairment lungo la durata del contratto o la vita utile del bene;</div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs564\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws12b\">la passivit\u00e0 viene valutata al costo ammortizzato, ovvero viene incr<span class=\"_ _2\"></span>ementata a seguito della </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws7 gs565\">maturazione degli interessi passivi e pr<span class=\"_ _2\"></span>ogressivamente ridotta per effetto del pagamento </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs566\">dei canoni.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs567\">In caso <span class=\"_ _b\"></span>di modifica <span class=\"_ _b\"></span>nei <span class=\"_ _b\"></span>pagamenti dovuti <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>il leasing, <span class=\"_ _b\"></span>la passivit\u00e0 <span class=\"_ _b\"></span>deve <span class=\"_ _b\"></span>essere rideterminata, </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs568\">in <span class=\"_ _1\"> </span>contropartita <span class=\"_ _24\"> </span>all\u2019attivit\u00e0 <span class=\"_ _1\"> </span>per <span class=\"_ _1\"> </span>dirit<span class=\"_ _b\"></span>to <span class=\"_ _1\"> </span>d\u2018uso. <span class=\"_ _1\"> </span>La <span class=\"_ _1\"> </span>modifica <span class=\"_ _1\"> </span>pu\u00f2 <span class=\"_ _1\"> </span>determinare <span class=\"_ _24\"> </span>l\u2019iscrizione <span class=\"_ _1\"> </span>d<span class=\"_ _b\"></span>i <span class=\"_ _1\"> </span>un </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs569\">leasing <span class=\"_ _a\"></span>separato <span class=\"_ _a\"></span>(se <span class=\"_ _2\"></span>aumenta <span class=\"_ _a\"></span>l\u2019oggetto <span class=\"_ _2\"></span>del <span class=\"_ _a\"></span>contratto <span class=\"_ _2\"></span>in <span class=\"_ _a\"></span>essere) <span class=\"_ _a\"></span>oppure <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>modifica <span class=\"_ _2\"></span>del <span class=\"_ _a\"></span>contratto </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs56a\">esistente <span class=\"_ _8\"></span>(cosiddetta <span class=\"_ _1d\"></span>\u201clease <span class=\"_ _1d\"></span>modification\u201d). <span class=\"_ _8\"></span>In <span class=\"_ _1d\"></span>presenza <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>una <span class=\"_ _8\"></span>\u201clease <span class=\"_ _1d\"></span>modification\u201d <span class=\"_ _1d\"></span>si <span class=\"_ _8\"></span>rende </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs56b\">necessario <span class=\"_ _8\"></span>rilevar<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>variazione <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>debito <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>leasing <span class=\"_ _8\"></span>alla <span class=\"_ _b\"></span>data <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>efficacia <span class=\"_ _b\"></span>della <span class=\"_ _8\"></span>modifica, <span class=\"_ _b\"></span>in </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws216 gs56c\">contropartita dell\u2019attivit\u00e0 r<span class=\"_ _2\"></span>elativa al diritto d\u2019uso, ad eccezione degli utili e delle perdite derivanti </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs56d\">dalla cancellazione (parziale o totale) della locazione che confluiscono a conto economico.<span class=\"_ _567\"> </span></div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gs56e\">Contabilizzazione nel bilancio del locatore<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs56f\">Qualora <span class=\"_ _8\"></span>il <span class=\"_ _b\"></span>Gruppo <span class=\"_ _8\"></span>agisca <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>qualit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>locator<span class=\"_ _2\"></span>e, <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>modello <span class=\"_ _8\"></span>contabile <span class=\"_ _8\"></span>IFRS <span class=\"_ _b\"></span>16 <span class=\"_ _8\"></span>prevede <span class=\"_ _8\"></span>che <span class=\"_ _b\"></span>sia </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs570\">necessario <span class=\"_ _8\"></span>distinguere <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>trattasi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>beni <span class=\"_ _1d\"></span>concessi <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>leasing <span class=\"_ _8\"></span>finanziario <span class=\"_ _1d\"></span>piuttosto <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>beni </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsda gs571\">concessi in leasing operativo, in funzione del diverso trattamento contabile applicabile alle due </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs572\">fattispecie.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs573\">In <span class=\"_ _2\"></span>dettaglio, <span class=\"_ _2\"></span>un leasing <span class=\"_ _a\"></span>\u00e8 classificato <span class=\"_ _a\"></span>come finanziario <span class=\"_ _a\"></span>se trasferisce <span class=\"_ _a\"></span>sostanzialmente tutti <span class=\"_ _a\"></span>i rischi </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs574\">e <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>benefici <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>locatario. <span class=\"_ _2\"></span>Il leasing <span class=\"_ _a\"></span>finanziario <span class=\"_ _2\"></span>rappresenta, <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>fatto, <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>contratto <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>finanziamento </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs575\">con cui la societ\u00e0 di leasing acquista, <span class=\"_ _2\"></span>in vece del locatario, un bene cedendogli il diritto d\u2019uso.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs576\">La <span class=\"_ _9\"> </span>contabilizzazione <span class=\"_ _9\"> </span>nel <span class=\"_ _9\"> </span>bilancio <span class=\"_ _1\"> </span>del <span class=\"_ _9\"> </span>locatore <span class=\"_ _9\"> </span>avviene <span class=\"_ _9\"> </span>con <span class=\"_ _9\"> </span>il <span class=\"_ _1\"> </span>metodo <span class=\"_ _9\"> </span>finanziario, <span class=\"_ _9\"> </span>mediante </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs577\">l\u2019iscrizione  di  un  cr<span class=\"_ _2\"></span>edito  di  ammontare  pari <span class=\"_ _38\"> </span>alla  quota  capitale  dei  canoni <span class=\"_ _38\"> </span>da  percepir<span class=\"_ _2\"></span>e </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1df gs578\">(aumentato dei costi esterni di transazione \"up-front\" non r<span class=\"_ _2\"></span>ecuperati e ridotto dei ricavi di </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsac gs579\">transazione \"up-front\" che concorr<span class=\"_ _2\"></span>ono alla remunerazione del credito), come se si trattasse di </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs57a\">un\u2019operazione di finanziamento.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1a3 gs57b\">Successivamente, il credito viene valutato al costo ammortizzato, pari al valor<span class=\"_ _2\"></span>e di prima iscrizione </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws26 gs57c\">diminuito dei rimborsi di capitale, diminuito o aumentato dell\u2019ammortamento - calcolato col </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs57d\">metodo <span class=\"_ _24\"></span>del <span class=\"_ _24\"> </span>tasso <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>interesse <span class=\"_ _1d\"></span>effettivo <span class=\"_ _24\"> </span>- <span class=\"_ _24\"> </span>della <span class=\"_ _1\"> </span>differ<span class=\"_ _2\"></span>enza <span class=\"_ _24\"> </span>tra <span class=\"_ _24\"> </span>l\u2019ammontare <span class=\"_ _24\"> </span>erogato <span class=\"_ _24\"></span>e <span class=\"_ _24\"> </span>quello </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsdd gs57e\">rimborsabile a scadenza, riconducibile tipicamente ai costi/proventi imputati dir<span class=\"_ _2\"></span>ettamente al </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd gs57f\">singolo credito. I cr<span class=\"_ _2\"></span>editi sono soggetti alle regole dell\u2019impairment. Per maggiori dettagli sulle </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs581\">Eccezione <span class=\"_ _7c\"> </span>a <span class=\"_ _7c\"> </span>quanto <span class=\"_ _7c\"> </span>sopra <span class=\"_ _7c\"> </span>\u00e8 <span class=\"_ _258\"> </span>rappresentata <span class=\"_ _77\"> </span>dalle <span class=\"_ _258\"> </span>attivit\u00e0 <span class=\"_ _7c\"> </span>finanziarie <span class=\"_ _7c\"> </span>considerate <span class=\"_ _7c\"> </span>come<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs582\">deteriorate <span class=\"_ _8\"></span>fin <span class=\"_ _8\"></span>dalla <span class=\"_ _8\"></span>loro <span class=\"_ _b\"></span>acquisizione <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>origine <span class=\"_ _8\"></span>(cosiddet<span class=\"_ _b\"></span>ti <span class=\"_ _8\"></span>\u201cPOCI <span class=\"_ _8\"></span>\u2013 <span class=\"_ _8\"></span>Purchased <span class=\"_ _b\"></span>or <span class=\"_ _8\"></span>Originated<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs583\">Credit Impair<span class=\"_ _2\"></span>ed\u201d), per la quale si fa rinvio a quanto illustrato nel paragrafo \u201cAttivit\u00e0 finanziarie<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs584\">deteriorate acquisite o originate\u201d.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs585\">Il <span class=\"_ _8\"></span>perimetr<span class=\"_ _2\"></span>o <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>esposizioni <span class=\"_ _b\"></span>classificate <span class=\"_ _8\"></span>nello <span class=\"_ _8\"></span>Stage <span class=\"_ _b\"></span>3 <span class=\"_ _8\"></span>corrisponde <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>quello <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>esposizioni<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs586\">deteriorate, <span class=\"_ _7d\"></span>individuate <span class=\"_ _3\"></span>sulla <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>definizioni <span class=\"_ _7d\"></span>stabil<span class=\"_ _b\"></span>ite <span class=\"_ _7d\"></span>dalla <span class=\"_ _3\"></span>normativa <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>vigilanza <span class=\"_ _3\"></span>(Circolar<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsa4 gs587\">di Banca d\u2019Italia n. 272 \u201cMatrice dei conti\u201d) e richiamate dalla Circolar<span class=\"_ _2\"></span>e di Banca d\u2019Italia n. 262<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs308\">\u201cIl <span class=\"_ _24\"> </span>bilancio <span class=\"_ _1\"> </span>bancario: <span class=\"_ _1\"> </span>schemi <span class=\"_ _1\"> </span>e <span class=\"_ _1\"> </span>regole <span class=\"_ _24\"></span>di <span class=\"_ _1\"> </span>compilazione\u201d, <span class=\"_ _24\"> </span>in <span class=\"_ _1\"> </span>quanto <span class=\"_ _1\"> </span>ritenute <span class=\"_ _1\"> </span>coerenti <span class=\"_ _24\"> </span>con <span class=\"_ _1\"> </span>la<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2c gs588\">normativa contabile IAS/IFRS, in termini di evidenze obiettive di impairment. Nel dettaglio, le<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs309\">richiamate circolari individuano le seguenti categorie di attivit\u00e0 deteriorate:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs49b\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws159\">Soffer<span class=\"_ _2\"></span>enze: rappresentano il complesso delle esposizioni per cassa e \u201cfuori bilancio\u201d nei<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws159\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsae gs49c\">confronti di un soggetto in stato di insolvenza (anche non accertato giudizialmente) o in<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs49d\">situazioni <span class=\"_ _24\"></span>sostanzialmente <span class=\"_ _24\"></span>equiparabili, <span class=\"_ _24\"></span>indipendentemente <span class=\"_ _24\"></span>dalle <span class=\"_ _24\"></span>eventuali <span class=\"_ _24\"></span>previsioni <span class=\"_ _1d\"></span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs49e\">perdita formulate dalla Banca;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs589\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws11d\">Inadempienze probabili (\u201cunlikely to pay\u201d): rappr<span class=\"_ _2\"></span>esentano le esposizioni per cassa e<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws11d\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs4a1\">fuori <span class=\"_ _24\"></span>bilancio, <span class=\"_ _1d\"></span>per <span class=\"_ _24\"> </span>cui <span class=\"_ _24\"> </span>non <span class=\"_ _24\"></span>ricorrono <span class=\"_ _1d\"></span>le <span class=\"_ _24\"></span>condizioni <span class=\"_ _24\"></span>per <span class=\"_ _24\"></span>la <span class=\"_ _1d\"></span>classificazione <span class=\"_ _24\"> </span>del <span class=\"_ _24\"> </span>debitore <span class=\"_ _1d\"></span>fra<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs4a2\">le <span class=\"_ _1\"> </span>sofferenze <span class=\"_ _24\"> </span>e <span class=\"_ _9\"> </span>per <span class=\"_ _1\"> </span>le <span class=\"_ _1\"> </span>quali <span class=\"_ _1\"> </span>si <span class=\"_ _9\"> </span>ritiene <span class=\"_ _1\"> </span>improbabile <span class=\"_ _1\"> </span>che, <span class=\"_ _1\"> </span>senza <span class=\"_ _1\"> </span>il <span class=\"_ _9\"> </span>ricorso <span class=\"_ _1\"> </span>ad <span class=\"_ _1\"> </span>azioni <span class=\"_ _9\"> </span>quali<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsb9 gs4a3\">l\u2019escussione delle garanzie, il debitore adempia integralmente (in linea capitale e/o inter<span class=\"_ _2\"></span>essi)<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsc2 gs4a4\">alle sue obbligazioni creditizie. T<span class=\"_ _7d\"></span>ale valutazione viene effettuata in maniera indipendente<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs4a5\">dalla <span class=\"_ _8\"></span>presenza <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>eventuali <span class=\"_ _8\"></span>importi <span class=\"_ _8\"></span>(o <span class=\"_ _8\"></span>rate) <span class=\"_ _8\"></span>scaduti <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>pagati. <span class=\"_ _8\"></span>La <span class=\"_ _8\"></span>classificazione <span class=\"_ _1d\"></span>tra <span class=\"_ _8\"></span>le<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsad gs58a\">inadempienze probabili non \u00e8 necessariamente legata alla pr<span class=\"_ _2\"></span>esenza esplicita di anomalie,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs58b\">quali <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>mancato <span class=\"_ _3\"></span>rimborso, <span class=\"_ _3\"></span>ma <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>legata <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>sussistenza <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>elementi <span class=\"_ _3\"></span>indicat<span class=\"_ _b\"></span>ivi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>situazione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1ee gs4a7\">di rischio di inadempimento del debitore (ad esempio, una crisi del settor<span class=\"_ _2\"></span>e industriale in<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs4a8\">cui opera il debitore);<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs4a9\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Esposizioni scadute e/o <span class=\"_ _2\"></span>sconfinanti deteriorate: le esposizioni <span class=\"_ _2\"></span>per cassa, diverse <span class=\"_ _2\"></span>da quelle<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs4aa\">classificate <span class=\"_ _24\"> </span>tra <span class=\"_ _1\"> </span>le <span class=\"_ _24\"> </span>sofferenze <span class=\"_ _24\"></span>o <span class=\"_ _24\"> </span>le <span class=\"_ _1\"> </span>inadempienze <span class=\"_ _24\"> </span>probabili, <span class=\"_ _24\"> </span>che, <span class=\"_ _1\"> </span>alla <span class=\"_ _24\"> </span>data <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>riferimento,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs4ab\">presentano <span class=\"_ _b\"></span>una <span class=\"_ _8\"></span>posizione <span class=\"_ _b\"></span>scaduta <span class=\"_ _8\"></span>e/o <span class=\"_ _b\"></span>sconfinante <span class=\"_ _8\"></span>da <span class=\"_ _b\"></span>pi\u00f9 <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>90 <span class=\"_ _b\"></span>giorni, <span class=\"_ _8\"></span>secondo <span class=\"_ _b\"></span>le <span class=\"_ _8\"></span>soglie<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs58c\">di <span class=\"_ _8\"></span>significativit\u00e0 <span class=\"_ _8\"></span>previste <span class=\"_ _8\"></span>dalla <span class=\"_ _8\"></span>citata <span class=\"_ _8\"></span>normativa. <span class=\"_ _8\"></span>Per <span class=\"_ _8\"></span>il <span class=\"_ _1d\"></span>Gruppo <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>esposizioni <span class=\"_ _8\"></span>scadute <span class=\"_ _8\"></span>e/o<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs58d\">sconfinanti <span class=\"_ _1d\"></span>deteriorate <span class=\"_ _1d\"></span>sono <span class=\"_ _1d\"></span>determinate <span class=\"_ _1d\"></span>facendo <span class=\"_ _24\"></span>riferimento <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>posizione <span class=\"_ _1d\"></span>del <span class=\"_ _1d\"></span>singolo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs58e\">debitore.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws57 gs31d\">In aggiunta, la normativa di Banca d\u2019Italia, in linea con gli standard dell\u2019EBA, ha intr<span class=\"_ _2\"></span>odotto la<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs4ad\">definizione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>\u201cesposizioni <span class=\"_ _2\"></span>oggetto di <span class=\"_ _a\"></span>concessione\u201d <span class=\"_ _2\"></span>(cosiddette \u201cForborne <span class=\"_ _a\"></span>Exposure\u201d). <span class=\"_ _2\"></span>T<span class=\"_ _3\"></span>rattasi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs31e\">in <span class=\"_ _3\"></span>particolare <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>esposizioni <span class=\"_ _a\"></span>beneficiarie <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>misure <span class=\"_ _7d\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _3\"></span>tolleranza, <span class=\"_ _3\"></span>che <span class=\"_ _a\"></span>consistono <span class=\"_ _3\"></span>in <span class=\"_ _a\"></span>concessioni,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws2fc gs590\">Modalit\u00e0 di determinazione delle perdite di valore degli strumenti finanziari IFRS 9 (impairment)<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs591\">Ad <span class=\"_ _2\"></span>ogni data <span class=\"_ _2\"></span>di bilancio <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>di situazione <span class=\"_ _2\"></span>infrannuale, i <span class=\"_ _2\"></span>finanziamenti <span class=\"_ _2\"></span>e i <span class=\"_ _2\"></span>titoli di <span class=\"_ _2\"></span>debito <span class=\"_ _2\"></span>classificati<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs592\">nelle voci delle <span class=\"_ _2\"></span>\u201cAttivit\u00e0 finanziarie valutate al <span class=\"_ _2\"></span>costo ammortizzato\u201d e <span class=\"_ _2\"></span>delle \u201cAttivit\u00e0 finanziarie<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsc8 gs593\">valutate al fair value con impatto sulla redditivit\u00e0 complessiva\u201d - nonch\u00e9 le esposizioni fuori<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2a gs594\">bilancio rappresentate dagli impegni ad er<span class=\"_ _2\"></span>ogare fondi e dalle garanzie rilasciate - devono<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs595\">essere <span class=\"_ _8\"></span>assoggettate <span class=\"_ _1d\"></span>ad <span class=\"_ _1d\"></span>un <span class=\"_ _1d\"></span>processo <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>impairment, <span class=\"_ _1d\"></span>finalizzato <span class=\"_ _24\"></span>a <span class=\"_ _8\"></span>stimare <span class=\"_ _1d\"></span>le <span class=\"_ _1d\"></span>perdite <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>valore<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs596\">attese per rischio di credito (cosiddette \u201cECL \u2013 Expected Cr<span class=\"_ _2\"></span>edit Losses\u201d).<span class=\"_ _567\"> </span></div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gs597\">Aspetti generali del modello di impairment<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsc4 gs598\">Secondo il modello di calcolo delle Expected Credit Losses le per<span class=\"_ _2\"></span>dite devono essere registrate<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsbc gs599\">non solo facendo riferimento alle oggettive evidenze di perdite di valor<span class=\"_ _2\"></span>e gi\u00e0 manifestatesi alla<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws13 gs59a\">data di valutazione, ma anche sulla base dell\u2019aspettativa di perdite di valor<span class=\"_ _2\"></span>e future non ancora<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs59b\">verificatesi.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs59c\">In <span class=\"_ _8\"></span>particolare, <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>modello <span class=\"_ _1d\"></span>ECL <span class=\"_ _8\"></span>prevede <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>i <span class=\"_ _1d\"></span>sopracitati <span class=\"_ _8\"></span>strumenti <span class=\"_ _1d\"></span>debbano <span class=\"_ _8\"></span>essere <span class=\"_ _8\"></span>classificati<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs59d\">in <span class=\"_ _9\"> </span>tre <span class=\"_ _9\"> </span>distinti <span class=\"_ _9\"> </span>\u201cStage\u201d, <span class=\"_ _9\"> </span>in <span class=\"_ _38\"> </span>funzione <span class=\"_ _9\"> </span>della <span class=\"_ _9\"> </span>loro <span class=\"_ _9\"> </span>qualit\u00e0 <span class=\"_ _9\"> </span>creditizia <span class=\"_ _9\"> </span>assoluta <span class=\"_ _38\"> </span>o <span class=\"_ _9\"> </span>relativa <span class=\"_ _9\"> </span>rispetto<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsdd gs59e\">all\u2019erogazione iniziale, a cui corrispondono diversi criteri di misurazione delle per<span class=\"_ _2\"></span>dite attese.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs59f\">Nel dettaglio:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs5a0\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Stage <span class=\"_ _2\"></span>1: accoglie <span class=\"_ _2\"></span>le attivit\u00e0 <span class=\"_ _2\"></span>finanziarie performing, <span class=\"_ _2\"></span>originate <span class=\"_ _2\"></span>o acquisite, <span class=\"_ _2\"></span>per le <span class=\"_ _2\"></span>quali non <span class=\"_ _a\"></span>si<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs5a1\">osserva un significativo <span class=\"_ _b\"></span>deterioramento del <span class=\"_ _b\"></span>rischio di <span class=\"_ _b\"></span>credito (\u201cSICR \u2013 Significant <span class=\"_ _b\"></span>Increase<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs5a2\">in Credit Risk\u201d) rispetto alla data di rilevazione iniziale;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs5a3\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Stage <span class=\"_ _9\"> </span>2: <span class=\"_ _1\"> </span>accoglie <span class=\"_ _9\"> </span>le <span class=\"_ _1\"> </span>attivit\u00e0 <span class=\"_ _9\"> </span>finanziarie <span class=\"_ _9\"> </span>performing <span class=\"_ _1\"> </span>che <span class=\"_ _9\"> </span>alla <span class=\"_ _9\"> </span>data <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>valutazione <span class=\"_ _1\"> </span>hanno<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs5a4\">registrato <span class=\"_ _b\"></span>un <span class=\"_ _8\"></span>significativo <span class=\"_ _8\"></span>deterioramento <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>rischio <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>credito <span class=\"_ _8\"></span>(SICR) <span class=\"_ _b\"></span>rispetto <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>prima<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs5a5\">iscrizione, sebbene non deteriorate;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs5a6\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Stage <span class=\"_ _24\"> </span>3: <span class=\"_ _1\"> </span>comprende <span class=\"_ _24\"></span>tutte <span class=\"_ _24\"> </span>le <span class=\"_ _1\"> </span>esposizioni <span class=\"_ _24\"> </span>per <span class=\"_ _1\"> </span>le <span class=\"_ _1\"> </span>quali <span class=\"_ _24\"> </span>si <span class=\"_ _1\"> </span>riscontrino <span class=\"_ _24\"> </span>uno <span class=\"_ _1\"> </span>o <span class=\"_ _24\"> </span>pi\u00f9 <span class=\"_ _1\"> </span>eventi <span class=\"_ _24\"> </span>in<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs5a7\">grado <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>impattare <span class=\"_ _1d\"></span>negativamente <span class=\"_ _24\"></span>sui <span class=\"_ _1d\"></span>flussi <span class=\"_ _1d\"></span>finanziari <span class=\"_ _24\"></span>(evidenze <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>impairment), <span class=\"_ _24\"></span>ossia <span class=\"_ _1d\"></span>le<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs5a8\">esposizioni che sono considerate come deteriorate.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws102 gs5a9\">Per le esposizioni rientranti nello Stage 1 la perdita attesa viene contabilizzata, alla data di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs5aa\">rilevazione iniziale <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>ad ogni <span class=\"_ _b\"></span>data di <span class=\"_ _b\"></span>reporting successiva, <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>un orizzonte <span class=\"_ _b\"></span>temporale fino <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>un<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs5ab\">anno; <span class=\"_ _2\"></span>per quelle <span class=\"_ _a\"></span>riconducibili allo <span class=\"_ _2\"></span>Stage <span class=\"_ _2\"></span>2 e <span class=\"_ _a\"></span>3 le <span class=\"_ _2\"></span>perdite <span class=\"_ _2\"></span>attese <span class=\"_ _2\"></span>vengono rilevate <span class=\"_ _a\"></span>in un <span class=\"_ _2\"></span>orizzonte<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs5ac\">temporale che considera tutta la vita residua dello strumento (lifetime).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs5ae\">presumer<span class=\"_ _2\"></span>e che si sia <span class=\"_ _2\"></span>verificato un significativo <span class=\"_ _2\"></span>incremento del rischio <span class=\"_ _2\"></span>di credito, <span class=\"_ _2\"></span>a meno di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs5af\">evidenze contrarie.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws94 gs5b0\">Per ulteriori dettagli sul modello di determinazione delle perdite attese sulle esposizioni non<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1ee gs5b1\">deteriorate, con particolare riferimento ai criteri di stage assignment, alla modalit\u00e0 di calcolo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws3 gs5b2\">dei parametri di rischio, agli scenari previsionali macr<span class=\"_ _2\"></span>oeconomici e alle relative probabilit\u00e0 di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs5b3\">accadimento, <span class=\"_ _1d\"></span>si <span class=\"_ _24\"></span>fa <span class=\"_ _1d\"></span>rinvio <span class=\"_ _24\"></span>a <span class=\"_ _1d\"></span>quanto <span class=\"_ _24\"></span>illustrato <span class=\"_ _1d\"></span>nel <span class=\"_ _24\"></span>paragrafo <span class=\"_ _1d\"></span>\u201c2.3 <span class=\"_ _24\"> </span>Metodi <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>misurazione <span class=\"_ _24\"></span>delle<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd9 gs5b4\">perdite attese\u201d contenuto nella Parte E della pr<span class=\"_ _2\"></span>esente Nota Integrativa, in corrispondenza della<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs5b5\">sezione dedicata al rischio di credito.<span class=\"_ _567\"> </span></div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gs5b6\">Perdite di valor<span class=\"_ _2\"></span>e su strumenti finanziari deteriorati<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs5b7\">Come in <span class=\"_ _b\"></span>precedenza <span class=\"_ _b\"></span>illustrato, <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>finanziarie <span class=\"_ _b\"></span>deteriorate, alle <span class=\"_ _b\"></span>quali <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _b\"></span>associata <span class=\"_ _b\"></span>una<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs5b8\">probabilit\u00e0 <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>default <span class=\"_ _1d\"></span>del <span class=\"_ _24\"> </span>100%, <span class=\"_ _24\"></span>l\u2019ammontare <span class=\"_ _1d\"></span>delle <span class=\"_ _24\"></span>rettifiche <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>valore <span class=\"_ _1d\"></span>per <span class=\"_ _24\"></span>le <span class=\"_ _24\"></span>perdite <span class=\"_ _1d\"></span>attese<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsb8 gs5b9\">relative a ciascun cr<span class=\"_ _2\"></span>edito \u00e8 pari alla differenza tra il valor<span class=\"_ _2\"></span>e di bilancio (situazione infrannuale)<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws9 gs5ba\">dello stesso al momento della valutazione (costo ammortizzato), ed il valore attuale dei pr<span class=\"_ _2\"></span>evisti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs5bb\">flussi <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>cassa <span class=\"_ _1d\"></span>futuri, <span class=\"_ _24\"></span>calcolato <span class=\"_ _1d\"></span>applicando <span class=\"_ _24\"> </span>il <span class=\"_ _24\"></span>tasso <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>interesse <span class=\"_ _8\"></span>effettivo <span class=\"_ _24\"></span>originario <span class=\"_ _1d\"></span>o <span class=\"_ _24\"></span>una <span class=\"_ _1d\"></span>sua<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws224 gs5bc\">ragionevole approssimazione laddove il tasso originario non sia dir<span class=\"_ _2\"></span>ettamente reperibile. I<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs5bd\">flussi finanziari <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>stimati <span class=\"_ _b\"></span>sulla <span class=\"_ _b\"></span>base <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>previsioni <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>recuper<span class=\"_ _2\"></span>o <span class=\"_ _b\"></span>attese <span class=\"_ _b\"></span>lungo <span class=\"_ _b\"></span>l\u2019intera <span class=\"_ _b\"></span>durata<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs5be\">dell\u2019attivit\u00e0 (lifetime), tenuto conto del presumibile valor<span class=\"_ _2\"></span>e di realizzo delle eventuali garanzie.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs5bf\">Al <span class=\"_ _1\"> </span>fine <span class=\"_ _1\"> </span>della <span class=\"_ _1\"> </span>stima <span class=\"_ _1\"> </span>dei <span class=\"_ _1\"> </span>previsti <span class=\"_ _24\"> </span>flussi <span class=\"_ _1\"> </span>incassati <span class=\"_ _1\"> </span>e <span class=\"_ _1\"> </span>relativa <span class=\"_ _24\"> </span>tempist<span class=\"_ _b\"></span>ica, <span class=\"_ _1\"> </span>i <span class=\"_ _1\"> </span>crediti <span class=\"_ _24\"> </span>in <span class=\"_ _1\"> </span>esame <span class=\"_ _1\"> </span>sono<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws143 gs5c0\">oggetto di un processo di valutazione analitica. Per alcune categorie omogenee di cr<span class=\"_ _2\"></span>editi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws151 gs5c1\">deteriorati, i processi valutativi contemplano che le pr<span class=\"_ _2\"></span>evisioni di perdita siano basate su<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws140 gs5c2\">metodologie di calcolo di tipo \u201cforfettario\u201d, da ricondurre in modo analitico ad ogni singola<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsdb gs5c3\">posizione. Il perimetro delle esposizioni assoggettate ad un pr<span class=\"_ _2\"></span>ocesso di valutazione forfettaria<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs5c4\">\u00e8 rappresentato:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs5c5\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws17e\">dalle soffer<span class=\"_ _2\"></span>enze e inadempienze probabili con esposizione inferiore o uguale ad una soglia<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws17e\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs5c6\">di rilevanza stabilita pari a 25 mila Euro;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs5c7\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsb3\">dal complesso delle esposizioni \u201cpast due\u201d deteriorate a prescinder<span class=\"_ _2\"></span>e dalla soglia di<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wsb3\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs5c8\">rilevanza del<span class=\"_ _b\"></span>l\u2019esposizione. T<span class=\"_ _a\"></span>rattasi <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>particolare dei <span class=\"_ _b\"></span>crediti <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>presentano sconfinamenti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1cc gs5c9\">continuativi o ritardati pagamenti, individuati in via automatica a cura delle pr<span class=\"_ _2\"></span>ocedure<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs5ca\">informatiche del Gruppo, secondo le citate regole dell\u2019Or<span class=\"_ _2\"></span>gano di Vigilanza.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs5cb\">La <span class=\"_ _8\"></span>valutazione <span class=\"_ _8\"></span>analitica <span class=\"_ _8\"></span>prevede <span class=\"_ _b\"></span>invece <span class=\"_ _8\"></span>criteri <span class=\"_ _8\"></span>minimi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>perdita <span class=\"_ _8\"></span>diversificati <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>funzione <span class=\"_ _8\"></span>dello<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs5cc\">stato di <span class=\"_ _b\"></span>rischio <span class=\"_ _b\"></span>della controparte al <span class=\"_ _b\"></span>momento <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>quantificazione (Sofferenza, Inadempienza<span class=\"_ _567\"> </span> </div>n <span class=\"_ _24\"> </span>termini <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>modifica <span class=\"_ _24\"> </span>e/o <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>rifinanziamento <span class=\"_ _24\"></span>di <span class=\"_ _24\"> </span>un <span class=\"_ _1\"> </span>preesistente <span class=\"_ _1d\"></span>credito, <span class=\"_ _24\"> </span>nei <span class=\"_ _24\"> </span>confronti <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>un<span class=\"_ _567\"> </span>debitore <span class=\"_ _1d\"></span>esclusivamente <span class=\"_ _24\"></span>in <span class=\"_ _24\"></span>ragione <span class=\"_ _24\"></span>di, <span class=\"_ _1d\"></span>o <span class=\"_ _24\"> </span>per <span class=\"_ _24\"> </span>prevenire, <span class=\"_ _1d\"></span>un <span class=\"_ _24\"></span>suo <span class=\"_ _24\"></span>stato <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>difficolt\u00e0 <span class=\"_ _24\"></span>finanziaria<span class=\"_ _567\"> </span> che potrebbe aver<span class=\"_ _2\"></span>e effetti negativi sulla sua capacit\u00e0 di adempiere agli impegni contrattuali<span class=\"_ _567\"> </span> originariamente assunti, e che non sarebber<span class=\"_ _2\"></span>o state concesse ad un altro debitore con analogo<span class=\"_ _567\"> </span> profilo <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>rischio <span class=\"_ _24\"> </span>non <span class=\"_ _24\"></span>in <span class=\"_ _1d\"></span>difficolt\u00e0 <span class=\"_ _1d\"></span>finanziaria. <span class=\"_ _24\"> </span>Dette <span class=\"_ _24\"></span>concessioni <span class=\"_ _1d\"></span>devono <span class=\"_ _24\"> </span>essere <span class=\"_ _1d\"></span>identificate <span class=\"_ _24\"></span>a<span class=\"_ _567\"> </span> livello <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>singola <span class=\"_ _2\"></span>linea <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>credito <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>possono <span class=\"_ _2\"></span>riguardare <span class=\"_ _a\"></span>esposizioni <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>debitori classificati <span class=\"_ _a\"></span>sia <span class=\"_ _2\"></span>nello<span class=\"_ _567\"> </span> status performing che nello status non performing (deteriorato).<span class=\"_ _567\"> </span>Per <span class=\"_ _a\"></span>le <span class=\"_ _2\"></span>esposizioni <span class=\"_ _a\"></span>con <span class=\"_ _2\"></span>misure <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>forbearance, <span class=\"_ _a\"></span>classificate <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _a\"></span>inadempienze <span class=\"_ _2\"></span>probabili, <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>ritorno<span class=\"_ _567\"> </span> tra le esposizioni performing, ed in particolare tra le esposizioni dello \u201cStage 2\u201d, pu\u00f2 avvenire<span class=\"_ _567\"> </span> solo dopo che sia trascorso un anno dal momento della concessione (cosiddetto \u201cprobation<span class=\"_ _567\"> </span> period\u201d) e che siano soddisfatte tutte le altre condizioni pr<span class=\"_ _2\"></span>eviste dal paragrafo 157 dell\u2019ITS<span class=\"_ _567\"> </span> dell\u2019EBA.<span class=\"_ _567\"> </span>In <span class=\"_ _24\"> </span>ogni <span class=\"_ _1\"> </span>caso, <span class=\"_ _24\"> </span>le <span class=\"_ _1\"> </span>esposizioni <span class=\"_ _24\"> </span>rinegoziate <span class=\"_ _1\"> </span>non <span class=\"_ _24\"> </span>devono <span class=\"_ _1\"> </span>essere <span class=\"_ _24\"></span>considerate <span class=\"_ _24\"> </span>forborne <span class=\"_ _1\"> </span>quando <span class=\"_ _24\"> </span>il<span class=\"_ _567\"> </span> debitore <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>si tr<span class=\"_ _2\"></span>ovi in <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>situazione di <span class=\"_ _2\"></span>difficolt\u00e0 <span class=\"_ _2\"></span>finanziaria: trattasi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>rinegoziazioni concesse<span class=\"_ _567\"> </span> per motivi commerciali.<span class=\"_ _567\"> </span>Perdite di valor<span class=\"_ _2\"></span>e su strumenti finanziari performing<span class=\"_ _567\"> </span>Per <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>attivit\u00e0 finanziarie <span class=\"_ _a\"></span>performing, ossia <span class=\"_ _a\"></span>per quelle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>considerate deteriorate <span class=\"_ _a\"></span>come<span class=\"_ _567\"> </span> in <span class=\"_ _1\"> </span>precedenza <span class=\"_ _24\"> </span>definite, <span class=\"_ _1\"> </span>si <span class=\"_ _1\"> </span>rende <span class=\"_ _24\"> </span>necessario <span class=\"_ _1\"> </span>valutare, <span class=\"_ _24\"> </span>a <span class=\"_ _1\"> </span>ciascuna <span class=\"_ _1\"> </span>reporting <span class=\"_ _1\"> </span>date, <span class=\"_ _1\"> </span>a <span class=\"_ _1\"> </span>livello <span class=\"_ _1\"> </span>di<span class=\"_ _567\"> </span> singolo <span class=\"_ _8\"></span>rapporto, <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>presenza <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>significativo <span class=\"_ _8\"></span>deterioramento <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>rischio <span class=\"_ _8\"></span>creditizio <span class=\"_ _8\"></span>(SICR <span class=\"_ _8\"></span>\u2013<span class=\"_ _567\"> </span> \u201cSignificant <span class=\"_ _8\"></span>Increase <span class=\"_ _8\"></span>in <span class=\"_ _1d\"></span>Credit <span class=\"_ _8\"></span>Risk\u201d), <span class=\"_ _1d\"></span>tramite <span class=\"_ _8\"></span>confronto <span class=\"_ _8\"></span>tra <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>rischio <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>credito <span class=\"_ _8\"></span>associato <span class=\"_ _1d\"></span>allo<span class=\"_ _567\"> </span> strumento <span class=\"_ _b\"></span>finanziario <span class=\"_ _8\"></span>all\u2019atto <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>valutazione <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>quello <span class=\"_ _8\"></span>al <span class=\"_ _b\"></span>momento <span class=\"_ _b\"></span>iniziale <span class=\"_ _8\"></span>dell\u2019erogazione o<span class=\"_ _567\"> </span> dell\u2019acquisizione. <span class=\"_ _a\"></span>T<span class=\"_ _3\"></span>ale <span class=\"_ _a\"></span>confronto <span class=\"_ _a\"></span>viene <span class=\"_ _a\"></span>effettuato <span class=\"_ _a\"></span>assumendo <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>riferimento <span class=\"_ _2\"></span>sia <span class=\"_ _a\"></span>criteri <span class=\"_ _a\"></span>quantitativi<span class=\"_ _567\"> </span> che <span class=\"_ _2\"></span>qualitativi. <span class=\"_ _2\"></span>Pi\u00f9 <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>dettaglio, <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>fine <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>accertare <span class=\"_ _2\"></span>l\u2019esistenza <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>significativo <span class=\"_ _2\"></span>deterioramento<span class=\"_ _567\"> </span> della <span class=\"_ _8\"></span>qualit\u00e0 <span class=\"_ _b\"></span>creditizia <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>il <span class=\"_ _b\"></span>conseguente <span class=\"_ _8\"></span>passaggio <span class=\"_ _8\"></span>dello <span class=\"_ _8\"></span>strumento <span class=\"_ _b\"></span>finanziario <span class=\"_ _8\"></span>dallo <span class=\"_ _8\"></span>Stage <span class=\"_ _8\"></span>1<span class=\"_ _567\"> </span> allo Stage 2, il Gruppo Banco Desio ha individuato i seguenti criteri (\u201cStage Assignment\u201d):<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">criteri <span class=\"_ _8\"></span>quantitativi <span class=\"_ _8\"></span>relativi, <span class=\"_ _8\"></span>basati <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>osservazioni <span class=\"_ _1d\"></span>statistiche <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>su <span class=\"_ _1d\"></span>variazioni <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>PD <span class=\"_ _1d\"></span>oltre<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>una determinata soglia considerata come un indicatore di backstop, ritenute espr<span class=\"_ _2\"></span>essione<span class=\"_ _567\"> </span> di intervenuto significativo incremento del rischio di cr<span class=\"_ _2\"></span>edito nel tempo;<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">criteri <span class=\"_ _258\"> </span>qualitativi <span class=\"_ _1f\"> </span>assoluti, <span class=\"_ _258\"> </span>rappresentati <span class=\"_ _258\"> </span>dall\u2019identificazione <span class=\"_ _258\"> </span>di <span class=\"_ _258\"> </span>trigger <span class=\"_ _1f\"> </span>event <span class=\"_ _258\"> </span>o <span class=\"_ _258\"> </span>dal<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>superamento di soglie assolute nell\u2019ambito del processo di monitoraggio del cr<span class=\"_ _2\"></span>edito;<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">backstop <span class=\"_ _8\"></span>indicators, <span class=\"_ _b\"></span>ovvero <span class=\"_ _8\"></span>fattori <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>\u201cdelinquency\u201d <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>credito, <span class=\"_ _8\"></span>la <span class=\"_ _b\"></span>cui <span class=\"_ _8\"></span>manifestazione <span class=\"_ _8\"></span>fa<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs5e7\">che <span class=\"_ _1d\"></span>sono <span class=\"_ _1d\"></span>stati <span class=\"_ _1d\"></span>considerati <span class=\"_ _24\"></span>nella <span class=\"_ _1d\"></span>quantificazione <span class=\"_ _1d\"></span>del <span class=\"_ _1d\"></span>relativo <span class=\"_ _1d\"></span>impatto <span class=\"_ _1d\"></span>sugli <span class=\"_ _24\"></span>attivi <span class=\"_ _1d\"></span>aziendali <span class=\"_ _1d\"></span>per </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs5e8\">cui <span class=\"_ _24\"> </span>si <span class=\"_ _24\"> </span>fa <span class=\"_ _1\"> </span>rimando <span class=\"_ _24\"> </span>a <span class=\"_ _1\"> </span>quanto <span class=\"_ _24\"> </span>illustrato <span class=\"_ _1\"> </span>nella <span class=\"_ _24\"> </span>nota <span class=\"_ _1\"> </span>\u201cInclusione <span class=\"_ _24\"> </span>del <span class=\"_ _24\"> </span>rischio <span class=\"_ _1\"> </span>climatico <span class=\"_ _24\"> </span>ambientale </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs5e9\">(fisico <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>transizione)\u201d <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>paragrafo <span class=\"_ _2\"></span>\u201c2.3 Metodi <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>misurazione <span class=\"_ _2\"></span>delle per<span class=\"_ _2\"></span>dite <span class=\"_ _2\"></span>attese\u201d <span class=\"_ _2\"></span>contenuto </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws8e gs5ea\">nella Parte E \u2013 Informazioni sui rischi e sulle relative politiche di copertura della pr<span class=\"_ _2\"></span>esente Nota </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs5eb\">Integrativa, in corrispondenza della sezione dedicata al rischio di credito.<span class=\"_ _567\"> </span></div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gs5ec\">Attivit\u00e0 finanziarie deteriorate acquisite o originate<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs5ed\">Qualora <span class=\"_ _1d\"></span>all\u2019atto <span class=\"_ _1d\"></span>della <span class=\"_ _1d\"></span>rilevazione <span class=\"_ _1d\"></span>iniziale <span class=\"_ _1d\"></span>un\u2019esposizione <span class=\"_ _1d\"></span>creditizia <span class=\"_ _1d\"></span>classificata <span class=\"_ _1d\"></span>nelle <span class=\"_ _1d\"></span>voci <span class=\"_ _1d\"></span>delle </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs5ee\">\u201cAttivit\u00e0 <span class=\"_ _24\"> </span>finanziarie <span class=\"_ _1\"> </span>valutate <span class=\"_ _1\"> </span>al <span class=\"_ _1\"> </span>fair <span class=\"_ _24\"> </span>value <span class=\"_ _1\"> </span>con <span class=\"_ _1\"> </span>impatto <span class=\"_ _1\"> </span>sulla <span class=\"_ _24\"> </span>redditivit\u00e0 <span class=\"_ _1\"> </span>complessiva\u201d <span class=\"_ _24\"> </span>o <span class=\"_ _1\"> </span>delle </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs5ef\">\u201cAttivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _7d\"></span>valutate <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>costo <span class=\"_ _3\"></span>ammortizzato\u201d <span class=\"_ _3\"></span>risulti <span class=\"_ _3\"></span>essere <span class=\"_ _7d\"></span>deteriorata, <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>stessa <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>qualifica </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs5f0\">come <span class=\"_ _8\"></span>\u201cAttivit\u00e0 <span class=\"_ _8\"></span>finanziaria <span class=\"_ _8\"></span>deteriorata <span class=\"_ _8\"></span>acquisita <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>originata\u201d <span class=\"_ _8\"></span>(cosiddetta <span class=\"_ _8\"></span>\u201cPOCI <span class=\"_ _8\"></span>\u2013 <span class=\"_ _8\"></span>Purchase <span class=\"_ _8\"></span>or </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs5f1\">Originated Credit Impair<span class=\"_ _2\"></span>ed\u201d).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs5f2\">Un\u2019attivit\u00e0 <span class=\"_ _1d\"></span>si <span class=\"_ _24\"></span>considera <span class=\"_ _1d\"></span>deteriorata <span class=\"_ _24\"></span>al <span class=\"_ _1d\"></span>momento <span class=\"_ _24\"></span>della <span class=\"_ _1d\"></span>rilevazione <span class=\"_ _1d\"></span>iniziale <span class=\"_ _24\"> </span>qualora <span class=\"_ _1d\"></span>il <span class=\"_ _24\"></span>rischio <span class=\"_ _1d\"></span>di </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs5f3\">credito sia <span class=\"_ _8\"></span>molto <span class=\"_ _b\"></span>elevato <span class=\"_ _b\"></span>e, <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>caso di <span class=\"_ _8\"></span>acquisto, <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>prezzo <span class=\"_ _b\"></span>sia <span class=\"_ _b\"></span>stato <span class=\"_ _b\"></span>pagato <span class=\"_ _8\"></span>con <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>significativo </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws10b gs5f4\">sconto rispetto al debito residuo contrattuale. T<span class=\"_ _7d\"></span>ali attivit\u00e0 sono inizialmente iscritte nello Stage </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs5f5\">3, con <span class=\"_ _2\"></span>possibilit\u00e0 di riclassificarle nello <span class=\"_ _2\"></span>Stage 2, pertanto <span class=\"_ _2\"></span>sulle stesse andr\u00e0 <span class=\"_ _2\"></span>rilevata una per<span class=\"_ _2\"></span>dita </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs5f6\">attesa con modello di impairment basato su ECL lifetime.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs5f7\">Con riferimento <span class=\"_ _2\"></span>ai criteri <span class=\"_ _2\"></span>di rilevazione <span class=\"_ _2\"></span>iniziale, valutazione <span class=\"_ _2\"></span>e cancellazione si <span class=\"_ _2\"></span>rimanda a <span class=\"_ _2\"></span>quanto </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs5f8\">illustrato in <span class=\"_ _2\"></span>corrispondenza delle <span class=\"_ _2\"></span>voci di <span class=\"_ _2\"></span>attivit\u00e0 in cui <span class=\"_ _2\"></span>possono esser<span class=\"_ _2\"></span>e classificate, salvo <span class=\"_ _2\"></span>quanto </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs5f9\">di seguito specificato, <span class=\"_ _2\"></span>con riferimento alla modalit\u00e0 <span class=\"_ _2\"></span>di determinazione del costo ammortizzato </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs5fa\">e dell\u2019impairment.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws5b gs5fb\">Nel dettaglio il costo ammortizzato e conseguentemente gli interessi attivi sono calcolati </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws10b gs5fc\">considerando un tasso di interesse ef<span class=\"_ _2\"></span>fettivo corretto per il credito (cosiddetto \u201ccr<span class=\"_ _2\"></span>edit-adjusted </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws138 gs5fd\">effective inter<span class=\"_ _2\"></span>est rate\u201d). Rispetto alla determinazione del tasso di interesse effettivo, la citata </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs5fe\">correzione per <span class=\"_ _8\"></span>il <span class=\"_ _b\"></span>credito <span class=\"_ _b\"></span>consiste <span class=\"_ _b\"></span>nel <span class=\"_ _8\"></span>considerar<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>nella <span class=\"_ _b\"></span>stima <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>flussi <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>cassa <span class=\"_ _b\"></span>futuri <span class=\"_ _8\"></span>anche <span class=\"_ _b\"></span>le </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs5ff\">perdite cr<span class=\"_ _2\"></span>editizie attese lungo l\u2019intera durata residua dell\u2019attivit\u00e0.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs600\">In <span class=\"_ _7d\"></span>aggiunta, <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>esame <span class=\"_ _3\"></span>prevedono <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>trattamento <span class=\"_ _3\"></span>particolare <span class=\"_ _7d\"></span>anche <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>riguarda </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs601\">il <span class=\"_ _b\"></span>processo dell\u2019impairment, <span class=\"_ _8\"></span>in quanto <span class=\"_ _8\"></span>le stesse <span class=\"_ _8\"></span>sono sempre <span class=\"_ _b\"></span>soggette <span class=\"_ _b\"></span>alla <span class=\"_ _b\"></span>determinazione <span class=\"_ _8\"></span>di </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs602\">una <span class=\"_ _3\"></span>perdita <span class=\"_ _3\"></span>attesa <span class=\"_ _3\"></span>lungo <span class=\"_ _a\"></span>la <span class=\"_ _3\"></span>vita <span class=\"_ _a\"></span>dello <span class=\"_ _3\"></span>strumento <span class=\"_ _3\"></span>finanziario; <span class=\"_ _a\"></span>successivamente <span class=\"_ _3\"></span>all\u2019iscrizione <span class=\"_ _a\"></span>iniziale </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs603\">devono <span class=\"_ _8\"></span>quindi <span class=\"_ _b\"></span>essere <span class=\"_ _8\"></span>rilevati <span class=\"_ _b\"></span>a <span class=\"_ _8\"></span>conto <span class=\"_ _8\"></span>economico <span class=\"_ _8\"></span>gli <span class=\"_ _b\"></span>utili <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>perdite <span class=\"_ _b\"></span>derivanti <span class=\"_ _8\"></span>dall\u2019eventuale </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs604\">variazione <span class=\"_ _8\"></span>delle <span class=\"_ _b\"></span>perdite <span class=\"_ _8\"></span>attese <span class=\"_ _b\"></span>lungo <span class=\"_ _8\"></span>tutta <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>vita <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>credito <span class=\"_ _b\"></span>rispetto <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>quelle <span class=\"_ _8\"></span>iniziali. <span class=\"_ _b\"></span>Per <span class=\"_ _8\"></span>tali </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs605\">attivit\u00e0 <span class=\"_ _a\"></span>non <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>quindi <span class=\"_ _a\"></span>possibile <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>calcolo <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>perdite <span class=\"_ _3\"></span>attese <span class=\"_ _a\"></span>possa <span class=\"_ _a\"></span>avvenire <span class=\"_ _a\"></span>prendendo <span class=\"_ _3\"></span>come </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs606\">riferimento un orizzonte temporale pari a un anno.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws11d gs608\">Probabile, Past Due), della tipologia di esposizione (Secur<span class=\"_ _2\"></span>ed, Unsecured), della presenza<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs609\">di <span class=\"_ _1\"> </span>garanzie <span class=\"_ _9\"> </span>diverse <span class=\"_ _1\"> </span>da <span class=\"_ _9\"> </span>quelle <span class=\"_ _1\"> </span>ipotecarie <span class=\"_ _9\"> </span>(fidejussioni, <span class=\"_ _1\"> </span>pegni, <span class=\"_ _1\"> </span>confidi). <span class=\"_ _9\"> </span>Nel <span class=\"_ _1\"> </span>dettaglio, <span class=\"_ _9\"> </span>per <span class=\"_ _1\"> </span>le<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsdd gs60a\">esposizioni Secured la valutazione si basa sulla valorizzazione dei beni sottostanti (collateral)<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws244 gs60b\">e sull\u2019applicazione di opportuni haircut in funzione della tipologia di garanzia immobiliar<span class=\"_ _2\"></span>e,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs60c\">mentre <span class=\"_ _3\"></span>per <span class=\"_ _2\"></span>quelle <span class=\"_ _a\"></span>Unsecured <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>previsione <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>perdita <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>definita <span class=\"_ _a\"></span>come <span class=\"_ _2\"></span>complemento <span class=\"_ _a\"></span>rispetto <span class=\"_ _a\"></span>alle<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsef gs60d\">curve di recuper<span class=\"_ _2\"></span>o basate sull\u2019osservazione delle serie storiche interne, tenuto conto di eventuali<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs60e\">elementi mitiganti <span class=\"_ _2\"></span>derivanti dalla <span class=\"_ _2\"></span>presenza <span class=\"_ _2\"></span>di altre <span class=\"_ _2\"></span>garanzie. In <span class=\"_ _2\"></span>aggiunta, ai <span class=\"_ _2\"></span>fini della <span class=\"_ _2\"></span>previsione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws8c gs60f\">di perdita si considera il cosiddetto \u201ctime value\u201d, ossia il tempo stimato per il r<span class=\"_ _2\"></span>ecupero del<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws14a gs610\">credito dif<span class=\"_ _2\"></span>ferenziato in funzione del vintage nonch\u00e9 la probabilit\u00e0 di passaggio allo stato di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs611\">soffer<span class=\"_ _2\"></span>enza (Danger Rate) per le esposizioni classificate ad Inadempienza probabile.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws146 gs612\">In coerenza con gli obiettivi di cessione delle esposizioni cr<span class=\"_ _2\"></span>editizie deteriorate, di volta in volta<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs613\">stabiliti dal <span class=\"_ _2\"></span>Consiglio di <span class=\"_ _2\"></span>Amministrazione, <span class=\"_ _2\"></span>la quantificazione <span class=\"_ _2\"></span>delle perdite <span class=\"_ _2\"></span>attese delle <span class=\"_ _2\"></span>predette<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs614\">esposizioni <span class=\"_ _1d\"></span>include <span class=\"_ _1d\"></span>elementi <span class=\"_ _1d\"></span>forward <span class=\"_ _1d\"></span>looking, <span class=\"_ _1d\"></span>attraverso <span class=\"_ _1d\"></span>l\u2019introduzione <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>specifici <span class=\"_ _1d\"></span>scenari <span class=\"_ _1d\"></span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws170 gs615\">vendita, laddove la strategia NPL del Gruppo preveda che il r<span class=\"_ _2\"></span>ecupero delle citate esposizioni<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws140 gs616\">possa avvenire attraverso una cessione sul mer<span class=\"_ _2\"></span>cato, nell\u2019ottica di perseguire una strategia di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15e gs617\">derisking volta a ridurre l\u2019NPL ratio, ossia l\u2019incidenza per<span class=\"_ _2\"></span>centuale delle esposizioni deteriorate<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs618\">rispetto al complesso delle esposizioni.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs619\">Conseguentemente, la <span class=\"_ _b\"></span>stima <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>perdite <span class=\"_ _b\"></span>attese <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>tali <span class=\"_ _b\"></span>posizioni <span class=\"_ _b\"></span>riflette, ol<span class=\"_ _b\"></span>tre che <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>recuper<span class=\"_ _2\"></span>o<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws118 gs61a\">atteso attraverso la gestione ordinaria (work out) anche la pr<span class=\"_ _2\"></span>esenza, opportunamente calibrata,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs61b\">dello scenario di vendita e quindi dei relativi flussi di cassa.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsbd gs61c\">Per ulteriori dettagli sul modello di determinazione delle perdite attese sulle esposizioni non<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws176 gs61d\">deteriorate, con particolare riferimento ai criteri di stage assignment, alla modalit\u00e0 di calcolo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsae gs61e\">dei parametri di rischio, agli scenari previsionali macr<span class=\"_ _2\"></span>oeconomici e alle relative probabilit\u00e0 di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs61f\">accadimento, <span class=\"_ _1d\"></span>si <span class=\"_ _24\"></span>fa <span class=\"_ _1d\"></span>rinvio <span class=\"_ _24\"> </span>a <span class=\"_ _24\"></span>quanto <span class=\"_ _1d\"></span>illustrato <span class=\"_ _24\"></span>nel <span class=\"_ _1d\"></span>paragrafo <span class=\"_ _24\"></span>\u201c2.3 <span class=\"_ _1d\"></span>Metodi <span class=\"_ _24\"> </span>di <span class=\"_ _24\"></span>misurazione <span class=\"_ _1d\"></span>delle<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws8a gs620\">perdite attese\u201d contenuto nella Parte E della pr<span class=\"_ _2\"></span>esente Nota Integrativa, in corrispondenza della<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs621\">sezione dedicata al rischio di credito.<span class=\"_ _567\"> </span></div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gs622\">Considerazione del rischio climatico ambientale<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2f3 gs623\">Come indicato nella precedente informativa r<span class=\"_ _2\"></span>elativa al \u201cAspetti climatici e ambientali e<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws14d gs624\">relativi impatti contabili \u201d, nel corso dell\u2019eser<span class=\"_ _2\"></span>cizio di riferimento Banco Desio ha perfezionato<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs625\">l'analisi dei canali di trasmissione dei rischi climatico-ambientali sui rischi finanziari e l\u2019analisi di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsb6 gs626\">accertamento focalizzata sulla valutazione (delle opportunit\u00e0 e) dei rischi derivanti dai fattori<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs627\">climatico-ambientali <span class=\"_ _1d\"></span>(fisico <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>transizione), <span class=\"_ _1d\"></span>funzionale <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>quantificazione <span class=\"_ _1d\"></span>del <span class=\"_ _24\"></span>relativo <span class=\"_ _8\"></span>impatto<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws159 gs628\">sugli attivi aziendali. Il rischio di credito \u00e8 risultato esser<span class=\"_ _2\"></span>e il rischio convenzionale di vigilanza<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs629\">prudenziale pi\u00f9 <span class=\"_ _b\"></span>materialmente influenzato <span class=\"_ _b\"></span>dai <span class=\"_ _b\"></span>fattori climatico-ambientali <span class=\"_ _b\"></span>(fisico <span class=\"_ _b\"></span>e transizione)<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws16f gs62b\">che il realizzo del cr<span class=\"_ _2\"></span>edito avviene tramite compensazione con dei debiti e non tramite incasso.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs62c\">T<span class=\"_ _3\"></span>enuto <span class=\"_ _a\"></span>conto <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>crediti <span class=\"_ _a\"></span>d\u2019imposta <span class=\"_ _2\"></span>acquistati <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>rappresentano, <span class=\"_ _a\"></span>ai <span class=\"_ _2\"></span>sensi <span class=\"_ _a\"></span>dei <span class=\"_ _2\"></span>principi <span class=\"_ _2\"></span>contabili<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs62d\">internazionali, <span class=\"_ _1\"> </span>attivit\u00e0 <span class=\"_ _9\"> </span>fiscali, <span class=\"_ _1\"> </span>contributi <span class=\"_ _1\"> </span>pubblici, <span class=\"_ _1\"> </span>at<span class=\"_ _b\"></span>tivit\u00e0 <span class=\"_ _1\"> </span>immateriali <span class=\"_ _9\"> </span>o <span class=\"_ _24\"> </span>attivit\u00e0 <span class=\"_ _9\"> </span>finanziarie, <span class=\"_ _1\"> </span>la<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs62e\">classificazione <span class=\"_ _8\"></span>pi\u00f9 <span class=\"_ _b\"></span>appropriata, <span class=\"_ _8\"></span>ai <span class=\"_ _b\"></span>fini <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>presentazione <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>bilancio, <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>quella <span class=\"_ _b\"></span>residuale <span class=\"_ _8\"></span>fra <span class=\"_ _8\"></span>le<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs62f\">Altre Attivit\u00e0 dello stato patrimoniale.<span class=\"_ _567\"> </span></div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gs630\">Operazioni di aggregazione aziendale: allocazione del costo di acquisto<span class=\"_ _567\"> </span></div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gs631\">Premessa<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf5 gs632\">\u00c8 di seguito descritto il processo generale richiesto dall\u2019IFRS 3 Aggr<span class=\"_ _2\"></span>egazioni aziendali per la<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws103 gs633\">contabilizzazione delle aggregazioni aziendali, ovver<span class=\"_ _2\"></span>o delle operazioni o altri eventi in cui una<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs634\">societ\u00e0 <span class=\"_ _b\"></span>acquisisce il <span class=\"_ _b\"></span>controllo <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>pi\u00f9 <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>aziendali <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>prevede il <span class=\"_ _b\"></span>consolidamento <span class=\"_ _b\"></span>delle<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs635\">attivit\u00e0, passivit\u00e0 e passivit\u00e0 potenziali acquisite ai rispettivi fair value, incluse eventuali attivit\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs636\">immateriali identificabili non gi\u00e0 rilevate nel bilancio dell\u2019impresa acquisita.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws86 gs637\">Secondo l\u2019IFRS 3</div><div class=\"t m0 h2d ff9 fs19 fc0 sc0 ls0 ws0 gs638\">80<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs639\">, <span class=\"_ _1\"> </span>innanzitutto <span class=\"_ _1\"> </span>va <span class=\"_ _1\"> </span>condotta <span class=\"_ _9\"> </span>l\u2019analisi <span class=\"_ _24\"> </span>specifica <span class=\"_ _9\"> </span>richiesta <span class=\"_ _24\"> </span>per <span class=\"_ _9\"> </span>l\u2019individuazione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs63a\">delle <span class=\"_ _1d\"></span>caratteristiche <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>\u201cAt<span class=\"_ _b\"></span>tivit\u00e0 <span class=\"_ _1d\"></span>aziendale <span class=\"_ _24\"></span>(o <span class=\"_ _1d\"></span>Business)\u201d, <span class=\"_ _24\"> </span>rispetto <span class=\"_ _24\"></span>al <span class=\"_ _1d\"></span>perimetro <span class=\"_ _1d\"></span>acquisito, <span class=\"_ _24\"></span>per<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs63b\">proceder<span class=\"_ _2\"></span>e quindi all\u2019individuazione di <span class=\"_ _2\"></span>una aggregazione <span class=\"_ _2\"></span>aziendale da contabilizzar<span class=\"_ _2\"></span>e sulla base<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs63c\">del cd. Acquisition Method (o metodo dell\u2019acquisizione del controllo).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs63d\">L<span class=\"_ _a\"></span>\u2019entit\u00e0  procede <span class=\"_ _38\"> </span>quindi  all\u2019analisi  qualitativa <span class=\"_ _38\"> </span>delle  caratteristiche  di <span class=\"_ _38\"> </span>quanto  acquisito  per<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs63e\">verificare <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>esenza <span class=\"_ _8\"></span>simultanea <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>i. <span class=\"_ _8\"></span>Fattori <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>produzione, <span class=\"_ _8\"></span>ii. <span class=\"_ _8\"></span>Processi, <span class=\"_ _8\"></span>iii. <span class=\"_ _8\"></span>Produzione <span class=\"_ _b\"></span>come<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs63f\">definiti dall\u2019IFRS 3 stesso, in particolare rispetto al concetto di Pr<span class=\"_ _2\"></span>ocesso sostanziale.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs640\">Successivamente, <span class=\"_ _9\"> </span>sulla <span class=\"_ _9\"> </span>base <span class=\"_ _9\"> </span>dell\u2019Acquisition <span class=\"_ _9\"> </span>Method <span class=\"_ _9\"> </span>si <span class=\"_ _9\"> </span>deve, <span class=\"_ _9\"> </span>con <span class=\"_ _9\"> </span>riferimento <span class=\"_ _9\"> </span>alla <span class=\"_ _9\"> </span>data <span class=\"_ _9\"> </span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs641\">acquisizione  del <span class=\"_ _9\"> </span>controllo,  allocare <span class=\"_ _9\"> </span>il  prezzo <span class=\"_ _9\"> </span>dell\u2019aggregazione  (Pur<span class=\"_ _2\"></span>chase  Price  Allocation<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs642\">\u2013 <span class=\"_ _1\"> </span>PP<span class=\"_ _a\"></span>A) <span class=\"_ _1\"> </span>rilevando <span class=\"_ _1\"> </span>le <span class=\"_ _24\"> </span>at<span class=\"_ _b\"></span>tivit\u00e0 <span class=\"_ _1\"> </span>acquisite <span class=\"_ _24\"> </span>e <span class=\"_ _1\"> </span>le <span class=\"_ _1\"> </span>passivit\u00e0 <span class=\"_ _1\"> </span>(anche <span class=\"_ _1\"> </span>potenziali) <span class=\"_ _1\"> </span>assunte <span class=\"_ _1\"> </span>ai <span class=\"_ _1\"> </span>relativi <span class=\"_ _24\"> </span>fair<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs643\">value <span class=\"_ _24\"> </span>ed <span class=\"_ _1\"> </span>eventualmente <span class=\"_ _24\"> </span>gli <span class=\"_ _1\"> </span>interessi <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>minoranza <span class=\"_ _24\"> </span>ai <span class=\"_ _1\"> </span>relativi <span class=\"_ _24\"></span>fair <span class=\"_ _24\"> </span>value, <span class=\"_ _1\"> </span>oltre <span class=\"_ _24\"> </span>ad <span class=\"_ _1\"> </span>identificare<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws12a gs644\">le attivit\u00e0 immateriali implicite precedentemente non contabilizzate nella situazione contabile<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs645\">dell\u2019acquisita. <span class=\"_ _7d\"></span>L<span class=\"_ _a\"></span>\u2019eventuale <span class=\"_ _7d\"></span>differ<span class=\"_ _2\"></span>enza <span class=\"_ _7d\"></span>che <span class=\"_ _7d\"></span>dovesse <span class=\"_ _4\"></span>emergere <span class=\"_ _4\"></span>fra <span class=\"_ _7d\"></span>il <span class=\"_ _7d\"></span>prezzo <span class=\"_ _4\"></span>pagato <span class=\"_ _7d\"></span>per <span class=\"_ _7d\"></span>l\u2019acquisizione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws26 gs646\">(misurato anch\u2019esso al fair value e considerando eventuali \u201ccorrispettivi potenziali\u201d) ed il fair<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs647\">value (al <span class=\"_ _b\"></span>netto <span class=\"_ _b\"></span>degli <span class=\"_ _b\"></span>effetti <span class=\"_ _b\"></span>fiscali) <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>e passivit\u00e0 <span class=\"_ _b\"></span>acquisite, <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>positiva, <span class=\"_ _b\"></span>determina <span class=\"_ _b\"></span>un<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsa gs648\">avviamento da rilevare tra le voci dello stato patrimoniale, se negativa, determina un impatto<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs64a\">Per <span class=\"_ _b\"></span>il Gruppo <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>principali <span class=\"_ _b\"></span>fattispecie <span class=\"_ _b\"></span>riferibili <span class=\"_ _b\"></span>ai <span class=\"_ _b\"></span>POCI <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>quelle <span class=\"_ _b\"></span>risultanti <span class=\"_ _b\"></span>dall\u2019operazione <span class=\"_ _b\"></span>di </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs64b\">aggregazione aziendale Lanternina <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>dal <span class=\"_ _b\"></span>riacquisto <span class=\"_ _b\"></span>di crediti <span class=\"_ _b\"></span>a sofferenza del <span class=\"_ _b\"></span>veicolo 2W<span class=\"_ _2\"></span>orlds </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs64c\">S.r<span class=\"_ _3\"></span>.l. (operazione GACS).<span class=\"_ _567\"> </span></div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws2fd gs64d\">Crediti d\u2019imposta connessi con i Decr<span class=\"_ _2\"></span>eti-legge \u201cCura Italia\u201d e \u201cRilancio\u201d acquistati a seguito di </div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gs64e\">cessione da parte dei beneficiari diretti o di pr<span class=\"_ _2\"></span>ecedenti acquirenti (es. ecobonus) </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf5 gs64f\">I Decreti-legge n. 18/2020 (c.d. \u201cCura Italia\u201d) e n. 34/2020 (c.d. \u201cRilancio\u201d) hanno intr<span class=\"_ _2\"></span>odotto </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs650\">nell\u2019ordinamento <span class=\"_ _3\"></span>italiano <span class=\"_ _3\"></span>misure <span class=\"_ _a\"></span>fiscali <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>incentivazione <span class=\"_ _a\"></span>connesse <span class=\"_ _3\"></span>sia <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>spese <span class=\"_ _a\"></span>per <span class=\"_ _3\"></span>investimenti </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws147 gs651\">(es. eco e sismabonus) sia con spese correnti (es. canoni di locazione di locali ad uso non </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs652\">abitativo). <span class=\"_ _9\"> </span>T<span class=\"_ _3\"></span>ali <span class=\"_ _38\"> </span>incentivi <span class=\"_ _9\"> </span>fiscali  si <span class=\"_ _9\"> </span>applicano <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>famiglie  o <span class=\"_ _9\"> </span>imprese, <span class=\"_ _9\"> </span>sono <span class=\"_ _9\"> </span>commisurati <span class=\"_ _9\"> </span>a  una </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws12a gs653\">percentuale della spesa sostenuta (che in alcuni casi raggiunge anche il 110%) e sono er<span class=\"_ _2\"></span>ogati </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsb8 gs654\">sotto forma di crediti d\u2019imposta o di detrazioni d\u2019imposta (trasformabili su opzione in cr<span class=\"_ _2\"></span>editi </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws141 gs655\">d\u2019imposta). Le caratteristiche principali di tali crediti d\u2019imposta sono (i) la possibilit\u00e0 di utilizzo in </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs656\">compensazione; <span class=\"_ _2\"></span>(ii) <span class=\"_ _2\"></span>la <span class=\"_ _a\"></span>cedibil<span class=\"_ _b\"></span>it\u00e0 <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>terzi <span class=\"_ _a\"></span>acquirenti <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>(iii) <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>rimborsabilit\u00e0 <span class=\"_ _2\"></span>da <span class=\"_ _a\"></span>parte dell\u2019Erario.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs657\">La <span class=\"_ _1\"> </span>contabilizzazione <span class=\"_ _9\"> </span>dei <span class=\"_ _1\"> </span>crediti <span class=\"_ _1\"> </span>d\u2019imposta <span class=\"_ _9\"> </span>acquistati <span class=\"_ _1\"> </span>da <span class=\"_ _1\"> </span>un <span class=\"_ _9\"> </span>soggetto <span class=\"_ _1\"> </span>terzo <span class=\"_ _9\"> </span>(cessionario <span class=\"_ _1\"> </span>del </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs658\">credito <span class=\"_ _b\"></span>d\u2019imposta) <span class=\"_ _b\"></span>non <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _b\"></span>riconducibile <span class=\"_ _8\"></span>ad <span class=\"_ _b\"></span>uno <span class=\"_ _8\"></span>specifico <span class=\"_ _b\"></span>principio <span class=\"_ _8\"></span>contabile <span class=\"_ _b\"></span>internazionale. <span class=\"_ _8\"></span>Lo </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws20 gs659\">IAS 8 prevede che, nei casi in cui vi sia una fattispecie non esplicitamente trattata da un principio </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs65a\">contabile <span class=\"_ _8\"></span>IAS/IFRS, <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>direzione <span class=\"_ _b\"></span>aziendale <span class=\"_ _8\"></span>definisca <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>accounting <span class=\"_ _8\"></span>policy <span class=\"_ _8\"></span>idonea <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>garantire </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs65b\">un\u2019informativa rilevante e attendibile di tali operazioni.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs65c\">A <span class=\"_ _3\"></span>tal <span class=\"_ _a\"></span>fine <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>Gruppo, <span class=\"_ _a\"></span>tenendo <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>considerazione <span class=\"_ _a\"></span>le <span class=\"_ _a\"></span>indicazioni <span class=\"_ _a\"></span>espresse <span class=\"_ _3\"></span>dalle <span class=\"_ _a\"></span>Autorit\u00e0 <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>Vigilanza, </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws11e gs65d\">si \u00e8 dotato di una accounting policy che fa riferimento alla disciplina contabile prevista dall\u2019IFRS </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf7 gs65e\">9, applicandone in via analogica le disposizioni compatibili con le caratteristiche dell\u2019operazione </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs65f\">e <span class=\"_ _8\"></span>considerando <span class=\"_ _b\"></span>che <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>cr<span class=\"_ _2\"></span>editi <span class=\"_ _8\"></span>d\u2019imposta <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>questione <span class=\"_ _8\"></span>sono, <span class=\"_ _8\"></span>sul <span class=\"_ _b\"></span>piano <span class=\"_ _8\"></span>sostanziale, <span class=\"_ _8\"></span>assimilabili <span class=\"_ _8\"></span>a </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs660\">un\u2019attivit\u00e0 <span class=\"_ _4\"></span>finanziaria. <span class=\"_ _7d\"></span>Banco <span class=\"_ _4\"></span>Desio <span class=\"_ _4\"></span>acquista <span class=\"_ _7d\"></span>i <span class=\"_ _4\"></span>crediti <span class=\"_ _4\"></span>secondo <span class=\"_ _4\"></span>la <span class=\"_ _7d\"></span>propria <span class=\"_ _4\"></span>tax <span class=\"_ _4\"></span>capacity<span class=\"_ _a\"></span>, <span class=\"_ _7d\"></span>con <span class=\"_ _4\"></span>l\u2019obiettivo </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws18c gs661\">di detenerli e utilizzarli per le compensazioni future, pertanto, tali cr<span class=\"_ _2\"></span>editi sono riconducibili ad </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs662\">un business <span class=\"_ _2\"></span>model Hold <span class=\"_ _2\"></span>to Collect <span class=\"_ _2\"></span>e rilevati <span class=\"_ _2\"></span>al costo <span class=\"_ _2\"></span>ammortizzato, con <span class=\"_ _2\"></span>rappresentazione <span class=\"_ _2\"></span>della </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws9a gs663\">remunerazione nel mar<span class=\"_ _2\"></span>gine di interesse durante l\u2019arco temporale di r<span class=\"_ _2\"></span>ecupero. La valutazione di </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs664\">tali crediti <span class=\"_ _b\"></span>dovr\u00e0 <span class=\"_ _b\"></span>essere effettuata considerando <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>flussi <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>utilizzo <span class=\"_ _b\"></span>attraverso <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>compensazioni </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs665\">future <span class=\"_ _1\"> </span>stimate, <span class=\"_ _9\"> </span>non <span class=\"_ _1\"> </span>risulta <span class=\"_ _9\"> </span>invece <span class=\"_ _9\"> </span>applicabile <span class=\"_ _1\"> </span>alla <span class=\"_ _9\"> </span>specifica <span class=\"_ _1\"> </span>casistica <span class=\"_ _9\"> </span>il <span class=\"_ _9\"> </span>framework <span class=\"_ _1\"> </span>contabile </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs666\">previsto <span class=\"_ _8\"></span>dall\u2019IFRS <span class=\"_ _24\"></span>9 <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>il <span class=\"_ _24\"></span>calcolo <span class=\"_ _1d\"></span>delle <span class=\"_ _1d\"></span>perdite <span class=\"_ _1d\"></span>attese, <span class=\"_ _1d\"></span>ossia <span class=\"_ _24\"></span>su <span class=\"_ _1d\"></span>questi <span class=\"_ _1d\"></span>crediti <span class=\"_ _1d\"></span>d\u2019imposta <span class=\"_ _24\"></span>non </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs667\">viene calcolata <span class=\"_ _b\"></span>ECL, in <span class=\"_ _b\"></span>quanto non esiste <span class=\"_ _b\"></span>un rischio <span class=\"_ _b\"></span>di credito della <span class=\"_ _b\"></span>controparte, tenuto conto<span class=\"_ _567\"> </span></div>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws200\">liste clienti: sono costituite da tutte le informazioni possedute sui clienti (data base </span>contenenti: <span class=\"_ _b\"></span>nomi, <span class=\"_ _b\"></span>recapiti, storico <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>ordini, <span class=\"_ _b\"></span>informazioni <span class=\"_ _b\"></span>demografiche, <span class=\"_ _b\"></span>ecc.) <span class=\"_ _b\"></span>che, <span class=\"_ _b\"></span>poich\u00e9 possono essere oggetto di noleggio e scambio, hanno un valor<span class=\"_ _2\"></span>e riconosciuto dal mercato; non <span class=\"_ _1\"> </span>possono <span class=\"_ _1\"> </span>essere <span class=\"_ _24\"> </span>considerate <span class=\"_ _1\"> </span>immobilizzazioni <span class=\"_ _1\"> </span>immateriali <span class=\"_ _1\"> </span>se <span class=\"_ _1\"> </span>sono <span class=\"_ _1\"> </span>considerate <span class=\"_ _1\"> </span>cos\u00ec confidenziali che <span class=\"_ _b\"></span>nell\u2019accordo di <span class=\"_ _b\"></span>aggregazione ne <span class=\"_ _b\"></span>venga <span class=\"_ _b\"></span>vietata la <span class=\"_ _b\"></span>vendita, <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>locazione o altri tipi di scambio; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsc2\">contratti con i clienti e rapporti con la clientela stabiliti in conseguenza di essi: i contratti </span>con <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>clienti <span class=\"_ _2\"></span>soddisfano <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>requisito <span class=\"_ _2\"></span>contrattuale/legale <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>costituire <span class=\"_ _a\"></span>un\u2019attivit\u00e0 immateriale anche se nel contratto di aggregazione ne viene vietata la vendita o il trasferimento separatamente dall\u2019impresa acquisita; <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>tal fine, <span class=\"_ _b\"></span>rilevano <span class=\"_ _b\"></span>anche i <span class=\"_ _b\"></span>contatti <span class=\"_ _b\"></span>stabiliti di <span class=\"_ _b\"></span>prassi con la clientela, indipendentemente dall\u2019esistenza di un contratto formale, e tutte le relazioni non contrattuali, a condizione che siano separabili e autonomamente valutabili; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">relazioni <span class=\"_ _1d\"></span>con <span class=\"_ _1d\"></span>la <span class=\"_ _24\"></span>clientela <span class=\"_ _1d\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _1d\"></span>natura <span class=\"_ _24\"></span>non <span class=\"_ _1d\"></span>contrattuale: <span class=\"_ _24\"> </span>rientrano <span class=\"_ _24\"></span>in <span class=\"_ _1d\"></span>questa <span class=\"_ _24\"></span>categoria <span class=\"_ _1d\"></span>tutte </span>le <span class=\"_ _1d\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>immateriali <span class=\"_ _24\"></span>che, <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>quanto <span class=\"_ _24\"></span>separabili <span class=\"_ _1d\"></span>e <span class=\"_ _24\"></span>trasferibili <span class=\"_ _1d\"></span>separatamente <span class=\"_ _1d\"></span>dall\u2019impresa acquisita, sono valutabili singolarmente e possono essere iscritte come intangibile.<span class=\"_ _567\"> </span>Attivit\u00e0 immateriali legate al marketing: marchi di fabbrica, nomi commer<span class=\"_ _2\"></span>ciali, marchi di servizi, marchi <span class=\"_ _1d\"></span>collettivi, <span class=\"_ _1\"> </span>marchi <span class=\"_ _1d\"></span>di <span class=\"_ _1\"> </span>qualit\u00e0 <span class=\"_ _24\"></span>in <span class=\"_ _24\"> </span>quanto <span class=\"_ _24\"> </span>derivanti <span class=\"_ _24\"> </span>da <span class=\"_ _1\"> </span>diritti <span class=\"_ _24\"> </span>contrattuali <span class=\"_ _24\"> </span>o <span class=\"_ _24\"> </span>comunque <span class=\"_ _1\"> </span>in quanto <span class=\"_ _3\"></span>risultano <span class=\"_ _a\"></span>solitamente <span class=\"_ _a\"></span>separabili. <span class=\"_ _a\"></span>T<span class=\"_ _3\"></span>ali <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _a\"></span>tengono <span class=\"_ _3\"></span>conto <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>quell\u2019insieme <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>condizioni produttive corr<span class=\"_ _2\"></span>elate economicamente al nome commerciale, alla capacit\u00e0 relazionale, alla forza distributiva.<span class=\"_ _567\"> </span>Un\u2019attivit\u00e0 immateriale <span class=\"_ _2\"></span>deve essere <span class=\"_ _2\"></span>misurata inizialmente al <span class=\"_ _2\"></span>costo. Se questa <span class=\"_ _2\"></span>\u00e8 acquisita in <span class=\"_ _2\"></span>una Business Combination, il suo costo \u00e8 il fair value alla data di acquisizione del controllo.<span class=\"_ _567\"> </span>Il <span class=\"_ _2\"></span>fair value <span class=\"_ _2\"></span>riflette, infatti, <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>aspettative di <span class=\"_ _2\"></span>mercato <span class=\"_ _2\"></span>circa <span class=\"_ _2\"></span>la pr<span class=\"_ _2\"></span>obabilit\u00e0 che <span class=\"_ _2\"></span>i benefici <span class=\"_ _a\"></span>economici futuri <span class=\"_ _a\"></span>inerenti <span class=\"_ _3\"></span>all\u2019att<span class=\"_ _b\"></span>ivit\u00e0 <span class=\"_ _a\"></span>affluiranno <span class=\"_ _3\"></span>all\u2019entit\u00e0 <span class=\"_ _2\"></span>che <span class=\"_ _a\"></span>li <span class=\"_ _a\"></span>controlla. <span class=\"_ _a\"></span>L<span class=\"_ _a\"></span>\u2019entit\u00e0 <span class=\"_ _a\"></span>deve <span class=\"_ _a\"></span>valutare <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>probabilit\u00e0 che <span class=\"_ _24\"></span>si <span class=\"_ _1d\"></span>verifichino <span class=\"_ _24\"> </span>benefici <span class=\"_ _24\"> </span>economici <span class=\"_ _24\"> </span>futuri <span class=\"_ _24\"></span>usando <span class=\"_ _24\"></span>presupposti <span class=\"_ _1d\"></span>ragionevoli <span class=\"_ _24\"> </span>e <span class=\"_ _24\"></span>sostenibili <span class=\"_ _24\"></span>che rappresentano la miglior<span class=\"_ _2\"></span>e stima della Direzione aziendale dell\u2019insieme di condizioni economiche che esisteranno nel corso della vita utile dell\u2019attivit\u00e0.<span class=\"_ _567\"> </span>I principi contabili non prescrivono puntualmente il metodo di valutazione da utilizzar<span class=\"_ _2\"></span>e per la misurazione del fair value di tali attivit\u00e0 ma, nell\u2019ambito dei possibili metodi utilizzabili, privilegiano <span class=\"_ _b\"></span>quelli <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>fanno <span class=\"_ _b\"></span>riferimento <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>prezzi <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>mercato <span class=\"_ _b\"></span>osservabili. <span class=\"_ _8\"></span>In <span class=\"_ _8\"></span>mancanza <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>ci\u00f2, <span class=\"_ _b\"></span>i principi contabili ammet<span class=\"_ _b\"></span>tono l\u2019utilizzo <span class=\"_ _b\"></span>di modelli valutat<span class=\"_ _b\"></span>ivi che devono <span class=\"_ _b\"></span>comunque incorporare assunzioni generalmente utilizzate e riconosciute dal mercato.<span class=\"_ _567\"> </span><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs47e\">che <span class=\"_ _1\"> </span>dovr\u00e0 <span class=\"_ _1\"> </span>essere <span class=\"_ _24\"> </span>rilevato <span class=\"_ _1\"> </span>a <span class=\"_ _1\"> </span>Conto <span class=\"_ _1\"> </span>economico <span class=\"_ _1\"> </span>quale <span class=\"_ _1\"> </span>componente <span class=\"_ _1\"> </span>positiva <span class=\"_ _1\"> </span>(cd. <span class=\"_ _1\"> </span>\u201cbadwill\u201d <span class=\"_ _1\"> </span>o<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs47f\">avviamento negativo).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs480\">L<span class=\"_ _a\"></span>\u2019IFRS  3  consente <span class=\"_ _9\"> </span>che  la  definitiva  allocazione <span class=\"_ _38\"> </span>del  costo <span class=\"_ _38\"> </span>dell\u2019aggregazione  possa <span class=\"_ _9\"> </span>essere<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs670\">effettuata entr<span class=\"_ _2\"></span>o dodici mesi dalla data di acquisizione.<span class=\"_ _567\"> </span></div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gs671\">Fair value delle attivit\u00e0 e passivit\u00e0 acquisite<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws127 gs672\">Nella contabilizzazione di un\u2019aggregazione aziendale (cd. business combination), l\u2019entit\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs673\">determina <span class=\"_ _9\"> </span>il <span class=\"_ _1\"> </span>fair <span class=\"_ _9\"> </span>value <span class=\"_ _1\"> </span>delle <span class=\"_ _9\"> </span>attivit\u00e0, <span class=\"_ _9\"> </span>passivit\u00e0 <span class=\"_ _1\"> </span>e <span class=\"_ _9\"> </span>passivit\u00e0 <span class=\"_ _1\"> </span>potenziali, <span class=\"_ _9\"> </span>il <span class=\"_ _9\"> </span>quale <span class=\"_ _1\"> </span>viene <span class=\"_ _9\"> </span>rilevato<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs674\">separatamente solo se, alla data dell\u2019acquisizione, tale valore soddisfa i seguenti criteri:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs675\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws13b\">nel caso di un\u2019attivit\u00e0 diversa da un\u2019attivit\u00e0 immateriale, sia probabile che gli eventuali<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws13b\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs676\">benefici economici futuri affluiscano all\u2019acquir<span class=\"_ _2\"></span>ente;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs677\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws56\">nel caso di una passivit\u00e0 diversa da una passivit\u00e0 potenziale sia probabile che per estinguer<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws56\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs678\">l\u2019obbligazione sar\u00e0 richiesto l\u2019impiego di risorse atte a produrr<span class=\"_ _2\"></span>e benefici economici;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs679\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws15b\">nel caso di un\u2019attivit\u00e0 immateriale (IAS 38) o di una passivit\u00e0 potenziale (IAS 37), il relativo<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws15b\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs67a\">fair value possa essere valutato in maniera attendibile.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs67b\">Le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>e passivit\u00e0 <span class=\"_ _a\"></span>finanziarie devono <span class=\"_ _a\"></span>essere <span class=\"_ _2\"></span>valutate al <span class=\"_ _a\"></span>fair value <span class=\"_ _a\"></span>alla data <span class=\"_ _2\"></span>dell\u2019aggregazione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs67c\">aziendale ancorch\u00e9 nel bilancio <span class=\"_ _b\"></span>della societ\u00e0 <span class=\"_ _b\"></span>acquisita siano <span class=\"_ _b\"></span>misurate secondo al<span class=\"_ _b\"></span>tri criteri. Nel<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs67d\">caso <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>strumenti <span class=\"_ _8\"></span>finanziari <span class=\"_ _1d\"></span>non <span class=\"_ _8\"></span>quotati <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>mercati <span class=\"_ _8\"></span>attivi, <span class=\"_ _8\"></span>trovano <span class=\"_ _8\"></span>applicazione <span class=\"_ _8\"></span>le <span class=\"_ _1d\"></span>modalit\u00e0 <span class=\"_ _8\"></span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsed gs67e\">determinazione del fair value descritte alla successiva Parte A.4, applicando il modello valutativo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs67f\">interno pi\u00f9 appropriato in funzione del singolo strumento considerato.<span class=\"_ _567\"> </span></div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gs48e\">Identificazione delle attivit\u00e0 immateriali<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs680\">In <span class=\"_ _1\"> </span>base <span class=\"_ _9\"> </span>alle <span class=\"_ _1\"> </span>caratteristiche <span class=\"_ _9\"> </span>della <span class=\"_ _1\"> </span>realt\u00e0 <span class=\"_ _1\"> </span>aziendale <span class=\"_ _9\"> </span>acquisita, <span class=\"_ _1\"> </span>si <span class=\"_ _9\"> </span>impongono <span class=\"_ _1\"> </span>approfondimenti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs681\">sull\u2019eventualit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>contabilizzare <span class=\"_ _b\"></span>separatamente <span class=\"_ _8\"></span>assets <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>gi\u00e0 <span class=\"_ _8\"></span>iscritti <span class=\"_ _8\"></span>tra <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>sue <span class=\"_ _8\"></span>attivit\u00e0, <span class=\"_ _b\"></span>qual<span class=\"_ _b\"></span>i<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsb5 gs682\">possono essere le attivit\u00e0 immateriali legate ai rapporti con la clientela (customer r<span class=\"_ _2\"></span>elated<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs683\">intangible o client relationship) e al marketing (brand name).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws165 gs684\">Attivit\u00e0 immateriali legate al cliente: rientrano nella categoria delle immobilizzazioni immateriali<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs685\">in <span class=\"_ _1d\"></span>quanto, <span class=\"_ _24\"> </span>anche <span class=\"_ _24\"> </span>se <span class=\"_ _24\"></span>non <span class=\"_ _24\"></span>sempre <span class=\"_ _1d\"></span>derivanti <span class=\"_ _24\"></span>da <span class=\"_ _1d\"></span>diritti <span class=\"_ _24\"> </span>contrattuali <span class=\"_ _24\"> </span>come <span class=\"_ _24\"></span>le <span class=\"_ _24\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>immateriali<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs686\">legate al marketing, possono essere separabili e possono esser<span class=\"_ _2\"></span>e valutate attendibilmente.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs687\">Rientrano in questa categoria:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws141 gs689\">presentazione del bilancio consolidato. L<span class=\"_ _3\"></span>\u2019utilizzo degli stessi criteri di rendicontazione consente<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs68a\">una <span class=\"_ _a\"></span>pi\u00f9 <span class=\"_ _2\"></span>agevole <span class=\"_ _2\"></span>riconciliazione <span class=\"_ _2\"></span>dei <span class=\"_ _a\"></span>dati <span class=\"_ _2\"></span>settoriali <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>quelli <span class=\"_ _2\"></span>consolidati. <span class=\"_ _a\"></span>Si <span class=\"_ _2\"></span>evidenzia, <span class=\"_ _2\"></span>inoltre, <span class=\"_ _a\"></span>che<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs68b\">al fine <span class=\"_ _2\"></span>di rappr<span class=\"_ _2\"></span>esentare <span class=\"_ _2\"></span>pi\u00f9 ef<span class=\"_ _2\"></span>ficacemente i <span class=\"_ _2\"></span>risultati e per <span class=\"_ _2\"></span>meglio compr<span class=\"_ _2\"></span>enderne le <span class=\"_ _2\"></span>componenti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws59 gs68c\">che li hanno generati, i saldi per ciascun settore oggetto di informativa sono rappr<span class=\"_ _2\"></span>esentati<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs68d\">al <span class=\"_ _8\"></span>lordo <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>rettifiche <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>consolidamento <span class=\"_ _1d\"></span>e <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>elisioni <span class=\"_ _8\"></span>infragruppo; <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>specifica <span class=\"_ _8\"></span>colonna<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs68e\">denominata \u201cRettifiche di consolidamento\u201d consente la riconduzione al dato consolidato.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1f6 gs4ec\">La determinazione del fair value nel caso di attivit\u00e0 immateriali legate alla clientela si basa </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs4ed\">sull\u2019attualizzazione <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>flussi <span class=\"_ _b\"></span>rappresentativi <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>margini <span class=\"_ _b\"></span>reddituali generati <span class=\"_ _b\"></span>dai <span class=\"_ _8\"></span>depositi lungo </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs4ee\">un periodo esprimente la durata residua attesa dei rapporti in esser<span class=\"_ _2\"></span>e alla data di acquisizione.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws26 gs4ef\">Generalmente, per la valutazione del brand sono utilizzati sia metodi di mercato, sia metodi </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs4f0\">basati <span class=\"_ _a\"></span>sui <span class=\"_ _2\"></span>flussi <span class=\"_ _a\"></span>derivanti <span class=\"_ _2\"></span>dalla <span class=\"_ _2\"></span>gestione <span class=\"_ _a\"></span>dello <span class=\"_ _2\"></span>stesso <span class=\"_ _a\"></span>brand <span class=\"_ _2\"></span>e <span class=\"_ _a\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>royalty <span class=\"_ _3\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _a\"></span>mercato.<span class=\"_ _567\"> </span></div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gs693\">Determinazione dell\u2019Avviamento (del cd. \u201cbadwill\u201d o A<span class=\"_ _2\"></span>vviamento negativo)<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs694\">L<span class=\"_ _a\"></span>\u2019avviamento <span class=\"_ _8\"></span>rappresenta <span class=\"_ _8\"></span>l\u2019importo <span class=\"_ _8\"></span>residuale <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>costo <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>acquisizione, <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>quanto <span class=\"_ _8\"></span>costituisce </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1cc gs695\">l\u2019eccedenza del costo della Business Combination rispetto al fair value netto delle attivit\u00e0, </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs696\">passivit\u00e0 <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _2\"></span>potenziali <span class=\"_ _2\"></span>identificabili <span class=\"_ _2\"></span>(ivi <span class=\"_ _2\"></span>inclusi <span class=\"_ _2\"></span>gli <span class=\"_ _2\"></span>intangibles <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>le passivit\u00e0 <span class=\"_ _a\"></span>potenziali <span class=\"_ _2\"></span>che </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs697\">abbiano i requisiti per l\u2019iscrizione in bilancio).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs698\">Esso <span class=\"_ _a\"></span>rappresenta <span class=\"_ _3\"></span>il <span class=\"_ _2\"></span>corrispettivo <span class=\"_ _a\"></span>riconosciuto <span class=\"_ _a\"></span>dall\u2019acquirente <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>previsione <span class=\"_ _3\"></span>di <span class=\"_ _2\"></span>benefici <span class=\"_ _a\"></span>economici </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs699\">futuri <span class=\"_ _9\"> </span>derivanti  da <span class=\"_ _9\"> </span>attivit\u00e0 <span class=\"_ _9\"> </span>che <span class=\"_ _9\"> </span>non  possono <span class=\"_ _9\"> </span>essere <span class=\"_ _9\"> </span>identificate <span class=\"_ _9\"> </span>individualmente <span class=\"_ _38\"> </span>e <span class=\"_ _9\"> </span>rilevate </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws47 gs69a\">separatamente, di fatto incorporando il valore delle siner<span class=\"_ _2\"></span>gie attese, dell\u2019immagine della societ\u00e0 </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs69b\">acquisita, del know-how<span class=\"_ _a\"></span>, del<span class=\"_ _b\"></span>le professionalit\u00e0, delle pr<span class=\"_ _2\"></span>ocedure e altri fattori indistinti.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs69c\">L<span class=\"_ _a\"></span>\u2019avviamento <span class=\"_ _b\"></span>acquisito <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>aggregazione <span class=\"_ _b\"></span>aziendale <span class=\"_ _8\"></span>non <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _b\"></span>ammortizzato. <span class=\"_ _b\"></span>L<span class=\"_ _2\"></span>\u2019entit\u00e0 <span class=\"_ _b\"></span>provvede </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs69d\">a <span class=\"_ _8\"></span>verificare <span class=\"_ _8\"></span>annualmente, <span class=\"_ _8\"></span>ovvero <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>fine <span class=\"_ _8\"></span>del<span class=\"_ _b\"></span>l\u2019esercizio <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _1d\"></span>realizzata <span class=\"_ _8\"></span>l\u2019aggregazione <span class=\"_ _8\"></span>e </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs69e\">ogniqualvolta vi sia <span class=\"_ _b\"></span>un\u2019indicazione che il valore dell\u2019attivit\u00e0 <span class=\"_ _b\"></span>possa aver subito un <span class=\"_ _b\"></span>degrado, che </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs69f\">l\u2019importo iscritto non abbia subito delle riduzioni di valore (impairment test).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs6a0\">Qualora <span class=\"_ _2\"></span>l\u2019importo <span class=\"_ _2\"></span>residuale <span class=\"_ _2\"></span>derivante <span class=\"_ _2\"></span>dall\u2019allocazione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>d\u2019acquisto <span class=\"_ _2\"></span>risultasse <span class=\"_ _2\"></span>negativo, </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs6a1\">cd. <span class=\"_ _8\"></span>badwill, <span class=\"_ _1d\"></span>esso <span class=\"_ _8\"></span>viene <span class=\"_ _1d\"></span>riconosciuto <span class=\"_ _8\"></span>come <span class=\"_ _1d\"></span>beneficio <span class=\"_ _8\"></span>a <span class=\"_ _1d\"></span>Conto <span class=\"_ _1d\"></span>economico <span class=\"_ _8\"></span>alla <span class=\"_ _1d\"></span>voce <span class=\"_ _8\"></span>230 <span class=\"_ _1d\"></span>\u201cAltri </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs6a2\">oneri/proventi di gestione\u201d.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs6a3\">Criteri di redazione dell\u2019informativa di settore<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs6a4\">L<span class=\"_ _a\"></span>\u2019informativa <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>settore <span class=\"_ _9\"> </span>del <span class=\"_ _1\"> </span>Gruppo <span class=\"_ _9\"> </span>Banco <span class=\"_ _1\"> </span>Desio, <span class=\"_ _9\"> </span>in <span class=\"_ _1\"> </span>conformit\u00e0 <span class=\"_ _9\"> </span>ai <span class=\"_ _9\"> </span>r<span class=\"_ _2\"></span>equisiti <span class=\"_ _9\"> </span>informativi <span class=\"_ _1\"> </span>del </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1ae gs6a5\">principio IFRS 8, si basa sugli elementi che il management utilizza nel sistema di reporting </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws146 gs6a6\">interno tramite cui monitora l\u2019andamento dei risultati e assume le decisioni operative in merito </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs6a7\">alle risorse da allocare.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws98 gs6a8\">La struttura organizzativa e dir<span class=\"_ _2\"></span>ezionale del Gruppo si articola nei seguenti settori: Bancario e </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs6a9\">Parabancario.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs6aa\">Ai fini della <span class=\"_ _b\"></span>predisposizione di detta informativa <span class=\"_ _b\"></span>i risultati <span class=\"_ _b\"></span>economici e patrimoniali <span class=\"_ _b\"></span>attribuiti ai </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws10b gs6ab\">diversi settori di attivit\u00e0 sono determinati in base ai principi contabili utilizzati nella redazione e </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-731": {
   "value": "1. Attivit\u00e0 finanziarie valutate al fair value con impatto a conto economico (FVTPL)<span class=\"_ _567\"> </span>Criteri di classificazione<span class=\"_ _567\"> </span> Sono <span class=\"_ _8\"></span>classificate <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>questa <span class=\"_ _8\"></span>categoria <span class=\"_ _1d\"></span>le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _8\"></span>diverse <span class=\"_ _1d\"></span>da <span class=\"_ _8\"></span>quelle <span class=\"_ _8\"></span>classificate <span class=\"_ _8\"></span>tra <span class=\"_ _1d\"></span>le<span class=\"_ _567\"> </span> Attivit\u00e0 <span class=\"_ _2\"></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 sulla <span class=\"_ _a\"></span>redditivit\u00e0 <span class=\"_ _2\"></span>complessiva <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>Attivit\u00e0<span class=\"_ _567\"> </span> finanziare valutate al costo ammortizzato. La voce, in particolar<span class=\"_ _2\"></span>e, include:<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">le attivit\u00e0 finanziarie detenute per la <span class=\"_ _b\"></span>negoziazione, essenzialmente rappresentate da titoli<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>di <span class=\"_ _8\"></span>debito <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>capitale <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>dal <span class=\"_ _1d\"></span>valore <span class=\"_ _8\"></span>positivo <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>contratti <span class=\"_ _8\"></span>derivati <span class=\"_ _8\"></span>detenuti <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>finalit\u00e0 <span class=\"_ _8\"></span>di<span class=\"_ _567\"> </span> negoziazione;<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _b\"></span>finanziarie <span class=\"_ _8\"></span>obbligatoriamente <span class=\"_ _8\"></span>valutate <span class=\"_ _8\"></span>al <span class=\"_ _b\"></span>fair <span class=\"_ _8\"></span>value, <span class=\"_ _8\"></span>rappresentate <span class=\"_ _b\"></span>dalle <span class=\"_ _8\"></span>attivit\u00e0<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>finanziarie <span class=\"_ _24\"> </span>che <span class=\"_ _24\"> </span>non <span class=\"_ _1\"> </span>soddisfano <span class=\"_ _24\"> </span>i <span class=\"_ _1\"> </span>requisiti <span class=\"_ _24\"></span>per <span class=\"_ _24\"></span>la <span class=\"_ _24\"> </span>valutazione <span class=\"_ _1\"> </span>al <span class=\"_ _24\"> </span>costo <span class=\"_ _24\"> </span>ammortizzato <span class=\"_ _1\"> </span>o <span class=\"_ _24\"> </span>al<span class=\"_ _567\"> </span> fair <span class=\"_ _24\"> </span>value <span class=\"_ _1\"> </span>con <span class=\"_ _1\"> </span>impatto <span class=\"_ _1\"> </span>sulla <span class=\"_ _1\"> </span>redditivit\u00e0 <span class=\"_ _24\"> </span>complessiva. <span class=\"_ _1\"> </span>Si <span class=\"_ _1\"> </span>tratta <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>attivit\u00e0 <span class=\"_ _1\"> </span>finanziarie <span class=\"_ _1\"> </span>i <span class=\"_ _1\"> </span>cui<span class=\"_ _567\"> </span> termini contrattuali non prevedono esclusivamente rimborsi del capitale e pagamenti<span class=\"_ _567\"> </span> dell\u2019interesse sull\u2019importo del capitale da r<span class=\"_ _2\"></span>estituire (SPPI test non superato) oppure che<span class=\"_ _567\"> </span> non <span class=\"_ _8\"></span>sono <span class=\"_ _b\"></span>detenute <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>quadro <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>modello <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>business <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>obiettivo <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>il <span class=\"_ _b\"></span>possesso <span class=\"_ _8\"></span>di<span class=\"_ _567\"> </span> attivit\u00e0 <span class=\"_ _b\"></span>finalizzato <span class=\"_ _8\"></span>alla <span class=\"_ _b\"></span>raccol<span class=\"_ _b\"></span>ta <span class=\"_ _b\"></span>dei <span class=\"_ _8\"></span>flussi <span class=\"_ _b\"></span>finanziari <span class=\"_ _8\"></span>contrattuali <span class=\"_ _b\"></span>(\u201cHTC\u201d) <span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>cui <span class=\"_ _b\"></span>obiet<span class=\"_ _b\"></span>tivo <span class=\"_ _b\"></span>\u00e8<span class=\"_ _567\"> </span> conseguito <span class=\"_ _2\"></span>sia <span class=\"_ _2\"></span>mediante <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>raccolta <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>flussi <span class=\"_ _2\"></span>finanziari <span class=\"_ _2\"></span>contrattuali <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>mediante <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>vendita<span class=\"_ _567\"> </span> di attivit\u00e0 finanziarie (\u201cHTCS\u201d);<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">le <span class=\"_ _1\"> </span>attivit\u00e0 <span class=\"_ _1\"> </span>finanziarie <span class=\"_ _9\"> </span>designate <span class=\"_ _1\"> </span>al <span class=\"_ _1\"> </span>fair <span class=\"_ _9\"> </span>value, <span class=\"_ _24\"> </span>ossia <span class=\"_ _9\"> </span>le <span class=\"_ _1\"> </span>attivit\u00e0 <span class=\"_ _1\"> </span>finanziarie <span class=\"_ _1\"> </span>cos\u00ec <span class=\"_ _9\"> </span>definite <span class=\"_ _1\"> </span>al<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>momento della rilevazione iniziale e ove ne sussistano i presupposti. In r<span class=\"_ _2\"></span>elazione a tale<span class=\"_ _567\"> </span> fattispecie, <span class=\"_ _1\"> </span>un\u2019entit\u00e0 <span class=\"_ _1\"> </span>pu\u00f2 <span class=\"_ _1\"> </span>designare <span class=\"_ _24\"> </span>irrevocabilmente <span class=\"_ _1\"> </span>all\u2019iscrizione <span class=\"_ _1\"> </span>un\u2019attivit\u00e0 <span class=\"_ _1\"> </span>finanziaria<span class=\"_ _567\"> </span> come <span class=\"_ _1d\"></span>valutata <span class=\"_ _24\"> </span>al <span class=\"_ _24\"> </span>fair <span class=\"_ _24\"></span>value <span class=\"_ _24\"></span>con <span class=\"_ _1d\"></span>impatto <span class=\"_ _24\"> </span>a <span class=\"_ _24\"> </span>conto <span class=\"_ _24\"></span>economico <span class=\"_ _24\"></span>solamente <span class=\"_ _1d\"></span>se <span class=\"_ _24\"> </span>cos\u00ec <span class=\"_ _24\"> </span>facendo<span class=\"_ _567\"> </span> elimina o riduce significativamente un\u2019incoerenza valutativa.<span class=\"_ _567\"> </span>In particolare, sono oggetto di rilevazione in questa voce:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _1\"> </span>titoli <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>debito <span class=\"_ _1\"> </span>e <span class=\"_ _1\"> </span>i <span class=\"_ _1\"> </span>finanziamenti <span class=\"_ _1\"> </span>non <span class=\"_ _1\"> </span>riconducibili <span class=\"_ _1\"> </span>quind<span class=\"_ _b\"></span>i <span class=\"_ _1\"> </span>ai <span class=\"_ _1\"> </span>business <span class=\"_ _1\"> </span>model <span class=\"_ _1\"> </span>\u201cHTC\u201d <span class=\"_ _1\"> </span>o<span class=\"_ _567\"> </span></span>\u201cHTCS\u201d <span class=\"_ _8\"></span>(che <span class=\"_ _1d\"></span>sono <span class=\"_ _8\"></span>quindi <span class=\"_ _1d\"></span>inclusi <span class=\"_ _8\"></span>in <span class=\"_ _1d\"></span>un <span class=\"_ _8\"></span>business <span class=\"_ _1d\"></span>model <span class=\"_ _8\"></span>\u201cAltro/Negoziazione\u201d) <span class=\"_ _8\"></span>o <span class=\"_ _1d\"></span>che <span class=\"_ _8\"></span>non<span class=\"_ _567\"> </span>superano il test SPPI;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">gli strumenti <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>capitale non <span class=\"_ _b\"></span>qualificabili <span class=\"_ _b\"></span>di controllo, collegamento <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>controllo congiunto<span class=\"_ _567\"> </span></span>detenuti <span class=\"_ _24\"></span>per <span class=\"_ _24\"></span>finalit\u00e0 <span class=\"_ _24\"></span>di <span class=\"_ _24\"> </span>negoziazione <span class=\"_ _24\"> </span>o <span class=\"_ _24\"> </span>per <span class=\"_ _24\"> </span>cui <span class=\"_ _24\"> </span>non <span class=\"_ _24\"> </span>si <span class=\"_ _24\"> </span>sia <span class=\"_ _24\"> </span>optato, <span class=\"_ _24\"> </span>in <span class=\"_ _24\"> </span>sede <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>rilevazione<span class=\"_ _567\"> </span>iniziale, per la designazione al fair value con impatto sulla redditivit\u00e0 complessiva (c.d.<span class=\"_ _567\"> </span>\u201cFVOCI option\u201d);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">le quote di OICR.<span class=\"_ _567\"> </span></span>La <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>accoglie, <span class=\"_ _2\"></span>inoltre, <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>contratti <span class=\"_ _2\"></span>derivati, contabilizzati <span class=\"_ _a\"></span>tra le <span class=\"_ _a\"></span>attivit\u00e0 finanziarie <span class=\"_ _a\"></span>detenute per<span class=\"_ _567\"> </span>la negoziazione, che sono rappresentati come attivit\u00e0 se il fair value \u00e8 positivo e come passivit\u00e0<span class=\"_ _567\"> </span>se il fair value \u00e8 negativo. \u00c8 possibile compensare i valori corr<span class=\"_ _2\"></span>enti positivi e negativi derivanti<span class=\"_ _567\"> </span>da operazioni in essere con la <span class=\"_ _b\"></span>medesima controparte soltanto qualora si abbia <span class=\"_ _b\"></span>correntemente<span class=\"_ _567\"> </span>il diritto legale di compensare gli importi rilevati contabilmente e si intenda pr<span class=\"_ _2\"></span>ocedere al<span class=\"_ _567\"> </span>regolamento su base netta delle posizioni oggetto di compensazione.<span class=\"_ _567\"> </span>Secondo <span class=\"_ _1\"> </span>le <span class=\"_ _9\"> </span>regole <span class=\"_ _1\"> </span>generali <span class=\"_ _9\"> </span>previste <span class=\"_ _1\"> </span>dall\u2019IFRS <span class=\"_ _9\"> </span>9 <span class=\"_ _1\"> </span>in <span class=\"_ _9\"> </span>materia <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>riclassificazione <span class=\"_ _1\"> </span>delle <span class=\"_ _9\"> </span>attivit\u00e0<span class=\"_ _567\"> </span>finanziarie <span class=\"_ _b\"></span>(ad <span class=\"_ _8\"></span>eccezione <span class=\"_ _b\"></span>dei <span class=\"_ _8\"></span>titoli <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>capitale <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>cui <span class=\"_ _b\"></span>non <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _b\"></span>consentita <span class=\"_ _8\"></span>alcuna <span class=\"_ _b\"></span>riclassifica), <span class=\"_ _b\"></span>non<span class=\"_ _567\"> </span>sono ammesse <span class=\"_ _2\"></span>riclassifiche verso <span class=\"_ _2\"></span>altre categorie <span class=\"_ _2\"></span>di attivit\u00e0 finanziarie <span class=\"_ _2\"></span>salvo il <span class=\"_ _2\"></span>caso in cui <span class=\"_ _2\"></span>l\u2019entit\u00e0<span class=\"_ _567\"> </span>modifichi <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>proprio <span class=\"_ _3\"></span>modello <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>business <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>gestione <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _a\"></span>finanziarie. <span class=\"_ _a\"></span>In <span class=\"_ _a\"></span>tali <span class=\"_ _a\"></span>casi, <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>ci<span class=\"_ _567\"> </span>si attende siano altamente infrequenti, le attivit\u00e0 finanziarie potranno esser<span class=\"_ _2\"></span>e riclassificate dalla<span class=\"_ _567\"> </span>categoria valutata al fair value con impatto a conto economico in una delle altre due categorie<span class=\"_ _567\"> </span>previste <span class=\"_ _24\"></span>dall\u2019IFRS <span class=\"_ _1\"> </span>9 <span class=\"_ _24\"> </span>(Attivit\u00e0 <span class=\"_ _1\"> </span>finanziarie <span class=\"_ _1\"> </span>valutate <span class=\"_ _24\"> </span>al <span class=\"_ _1\"> </span>costo <span class=\"_ _1\"> </span>ammortizzato <span class=\"_ _1\"> </span>o <span class=\"_ _24\"> </span>Attivit\u00e0 <span class=\"_ _1\"> </span>finanziarie<span class=\"_ _567\"> </span>valutate al fair value con impatto sulla redditivit\u00e0 complessiva). Il valor<span class=\"_ _2\"></span>e di trasferimento \u00e8<span class=\"_ _567\"> </span>rappresentato <span class=\"_ _8\"></span>dal <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>al <span class=\"_ _1d\"></span>momento <span class=\"_ _8\"></span>della <span class=\"_ _1d\"></span>riclassifica <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>gl<span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>effetti <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>stessa <span class=\"_ _1d\"></span>operano <span class=\"_ _8\"></span>in<span class=\"_ _567\"> </span>maniera prospettica a partire dalla data di riclassificazione. In questo caso, il tasso di interesse<span class=\"_ _567\"> </span>effettivo <span class=\"_ _2\"></span>dell\u2019attivit\u00e0 <span class=\"_ _2\"></span>finanziaria riclassificata <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>rideterminato in <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>al suo <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di<span class=\"_ _567\"> </span>riclassificazione e tale <span class=\"_ _2\"></span>data viene considerata come data <span class=\"_ _2\"></span>di rilevazione iniziale per l\u2019allocazione<span class=\"_ _567\"> </span>nei diversi stadi di rischio creditizio (stage assignment) ai fini dell\u2019impairment.<span class=\"_ _567\"> </span>Criteri di iscrizione<span class=\"_ _567\"> </span>La rilevazione <span class=\"_ _a\"></span>iniziale delle attivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _2\"></span>\u00e8 ef<span class=\"_ _2\"></span>fettuata alla <span class=\"_ _2\"></span>data di <span class=\"_ _2\"></span>regolamento <span class=\"_ _2\"></span>per i <span class=\"_ _2\"></span>titoli di<span class=\"_ _567\"> </span>debito e di capitale e alla data di sottoscrizione per i contratti derivati.<span class=\"_ _567\"> </span>All\u2019atto della rilevazione <span class=\"_ _b\"></span>iniziale le <span class=\"_ _b\"></span>attivit\u00e0 finanziarie valutate <span class=\"_ _b\"></span>al fair <span class=\"_ _b\"></span>value con impatto <span class=\"_ _b\"></span>a conto<span class=\"_ _567\"> </span> economico sono rilevate al fair value, che corrisponde al corrispettivo pagato, senza considerare<span class=\"_ _567\"> </span> i costi o proventi di transazione dir<span class=\"_ _2\"></span>ettamente attribuibili allo strumento stesso che sono imputati<span class=\"_ _567\"> </span> nel Conto Economico.<span class=\"_ _567\"> </span>Criteri di valutazione<span class=\"_ _567\"> </span>Successivamente alla <span class=\"_ _2\"></span>rilevazione <span class=\"_ _2\"></span>iniziale, le <span class=\"_ _2\"></span>Attivit\u00e0 finanziarie <span class=\"_ _2\"></span>valutate al <span class=\"_ _2\"></span>fair value <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>impatto<span class=\"_ _567\"> </span> a conto economico sono valorizzate al fair value. Gli effetti dell\u2019applicazione di tale criterio di<span class=\"_ _567\"> </span> valutazione sono imputati nel Conto Economico.<span class=\"_ _567\"> </span>Per <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>determinazione <span class=\"_ _1\"> </span>del <span class=\"_ _24\"> </span>fair <span class=\"_ _24\"> </span>value <span class=\"_ _1\"> </span>degli <span class=\"_ _24\"> </span>strumenti <span class=\"_ _24\"> </span>finanziari <span class=\"_ _1\"> </span>quotati <span class=\"_ _24\"> </span>in <span class=\"_ _1\"> </span>un <span class=\"_ _24\"> </span>mercato <span class=\"_ _24\"></span>attivo,<span class=\"_ _567\"> </span> vengono <span class=\"_ _8\"></span>utilizzate <span class=\"_ _8\"></span>quotazioni <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>mercato. <span class=\"_ _8\"></span>In <span class=\"_ _8\"></span>assenza <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>un <span class=\"_ _8\"></span>mercato <span class=\"_ _8\"></span>attivo, <span class=\"_ _8\"></span>vengono <span class=\"_ _8\"></span>utilizzati<span class=\"_ _567\"> </span> metodi di stima e modelli valutativi comunemente adottati, che tengono conto di tutti i fattori<span class=\"_ _567\"> </span> di rischio correlati agli strumenti e che sono basati su dati rilevabili sul mer<span class=\"_ _2\"></span>cato. Per i titoli<span class=\"_ _567\"> </span> di <span class=\"_ _8\"></span>capitale <span class=\"_ _1d\"></span>non <span class=\"_ _1d\"></span>quotati <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>un <span class=\"_ _1d\"></span>mercato <span class=\"_ _8\"></span>attivo, <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>criterio <span class=\"_ _1d\"></span>del <span class=\"_ _1d\"></span>costo <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _8\"></span>utilizzato <span class=\"_ _1d\"></span>quale <span class=\"_ _1d\"></span>stima <span class=\"_ _1d\"></span>del<span class=\"_ _567\"> </span> fair value soltanto in via residuale e limitatamente a poche cir<span class=\"_ _2\"></span>costanze, ossia in caso di non<span class=\"_ _567\"> </span> applicabilit\u00e0 dei metodi di valutazione, ovvero in pr<span class=\"_ _2\"></span>esenza di un\u2019ampia gamma di possibili stime<span class=\"_ _567\"> </span> del fair value, nel cui ambito il costo rappresenta la stima pi\u00f9 significativa.<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>Le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>finanziarie <span class=\"_ _1d\"></span>sono <span class=\"_ _8\"></span>cancellate <span class=\"_ _1d\"></span>dal <span class=\"_ _1d\"></span>bilancio <span class=\"_ _8\"></span>solamente <span class=\"_ _1d\"></span>se <span class=\"_ _1d\"></span>la <span class=\"_ _8\"></span>cessione <span class=\"_ _1d\"></span>ha <span class=\"_ _1d\"></span>comportato <span class=\"_ _8\"></span>il<span class=\"_ _567\"> </span> sostanziale <span class=\"_ _2\"></span>trasferimento di <span class=\"_ _a\"></span>tutti i <span class=\"_ _2\"></span>rischi <span class=\"_ _2\"></span>e benefici <span class=\"_ _a\"></span>connessi alle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>stesse. <span class=\"_ _2\"></span>Qualora sia <span class=\"_ _2\"></span>stata<span class=\"_ _567\"> </span> invece mantenuta <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>quota <span class=\"_ _b\"></span>parte <span class=\"_ _b\"></span>rilevante <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>rischi <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>benefici relativi <span class=\"_ _b\"></span>alle <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>finanziarie<span class=\"_ _567\"> </span> cedute, <span class=\"_ _8\"></span>queste <span class=\"_ _b\"></span>continuano <span class=\"_ _8\"></span>ad <span class=\"_ _8\"></span>essere <span class=\"_ _b\"></span>iscritte <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>bilancio, <span class=\"_ _b\"></span>ancorch\u00e9 <span class=\"_ _8\"></span>giuridicamente <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>titolarit\u00e0<span class=\"_ _567\"> </span> delle attivit\u00e0 stesse sia stata effettivamente trasferita.<span class=\"_ _567\"> </span>Nel <span class=\"_ _24\"> </span>caso <span class=\"_ _24\"> </span>in <span class=\"_ _1\"> </span>cui <span class=\"_ _24\"> </span>non <span class=\"_ _24\"> </span>sia <span class=\"_ _1\"> </span>possibile <span class=\"_ _24\"> </span>accertare <span class=\"_ _24\"> </span>il <span class=\"_ _24\"> </span>sostanziale <span class=\"_ _1\"> </span>trasferimento <span class=\"_ _24\"> </span>dei <span class=\"_ _24\"> </span>rischi <span class=\"_ _1\"> </span>e <span class=\"_ _24\"> </span>benefici,<span class=\"_ _567\"> </span> le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>cancellate <span class=\"_ _8\"></span>dal <span class=\"_ _8\"></span>bilancio <span class=\"_ _8\"></span>qualora <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>sia <span class=\"_ _8\"></span>stato <span class=\"_ _8\"></span>mantenuto <span class=\"_ _8\"></span>alcun <span class=\"_ _8\"></span>tipo<span class=\"_ _567\"> </span> di controllo sulle stesse. In caso contrario, la conservazione, anche in parte, di tale contr<span class=\"_ _2\"></span>ollo<span class=\"_ _567\"> </span> comporta il mantenimento in bilancio delle attivit\u00e0 in misura pari al coinvolgimento residuo,<span class=\"_ _567\"> </span> misurato dall\u2019esposizione ai cambiamenti di valore delle attivit\u00e0 cedute ed alle variazioni dei<span class=\"_ _567\"> </span> flussi finanziari delle stesse.<span class=\"_ _567\"> </span>Infine, <span class=\"_ _24\"> </span>le <span class=\"_ _24\"> </span>at<span class=\"_ _b\"></span>tivit\u00e0 <span class=\"_ _24\"> </span>finanziarie <span class=\"_ _24\"> </span>cedute <span class=\"_ _1\"> </span>vengono <span class=\"_ _24\"> </span>cancellate <span class=\"_ _1\"> </span>dal <span class=\"_ _24\"> </span>bilancio <span class=\"_ _1\"> </span>nel <span class=\"_ _24\"> </span>caso <span class=\"_ _1\"> </span>in <span class=\"_ _24\"> </span>cui <span class=\"_ _24\"> </span>vi <span class=\"_ _1\"> </span>sia <span class=\"_ _24\"> </span>la<span class=\"_ _567\"> </span> conservazione <span class=\"_ _9\"> </span>dei <span class=\"_ _1\"> </span>diritti <span class=\"_ _9\"> </span>contrattuali <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>ricever<span class=\"_ _2\"></span>e <span class=\"_ _9\"> </span>i <span class=\"_ _9\"> </span>r<span class=\"_ _2\"></span>elativi <span class=\"_ _9\"> </span>flussi <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>cassa, <span class=\"_ _9\"> </span>con <span class=\"_ _9\"> </span>la <span class=\"_ _1\"> </span>contestuale<span class=\"_ _567\"> </span> assunzione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>un\u2019obbligazione <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>pagare <span class=\"_ _8\"></span>detti <span class=\"_ _8\"></span>flussi, <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>solo <span class=\"_ _8\"></span>essi, <span class=\"_ _8\"></span>senza <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>ritardo <span class=\"_ _8\"></span>rilevante <span class=\"_ _8\"></span>ad<span class=\"_ _567\"> </span> altri soggetti terzi.<span class=\"_ _567\"> </span>4. Operazioni di copertura<span class=\"_ _567\"> </span>Il Gruppo Banco Desio si avvale della possibilit\u00e0, prevista in sede di intr<span class=\"_ _2\"></span>oduzione dell\u2019IFRS 9,<span class=\"_ _567\"> </span>di continuare ad applicar<span class=\"_ _2\"></span>e integralmente le previsioni del principio contabile IAS 39 in tema<span class=\"_ _567\"> </span>di \u201chedge accounting\u201d (nella versione carved out omologata dalla Commissione Europea) per<span class=\"_ _567\"> </span>ogni tipologia di copertura (sia per le coperture specifiche che per le macr<span class=\"_ _2\"></span>o-coperture).<span class=\"_ _567\"> </span>Criteri di classificazione<span class=\"_ _567\"> </span>Le operazioni di copertura hanno lo scopo di neutralizzare determinati rischi di per<span class=\"_ _2\"></span>dita potenziale<span class=\"_ _567\"> </span>su <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>passivit\u00e0 <span class=\"_ _a\"></span>finanziarie <span class=\"_ _2\"></span>tramite <span class=\"_ _a\"></span>strumenti <span class=\"_ _a\"></span>finanziari <span class=\"_ _a\"></span>specifici, <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>cui <span class=\"_ _a\"></span>util<span class=\"_ _b\"></span>izzo <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>finalizzato <span class=\"_ _a\"></span>ad<span class=\"_ _567\"> </span>attutire gli ef<span class=\"_ _2\"></span>fetti sul conto economico degli strumenti finanziari oggetto di copertura.<span class=\"_ _567\"> </span>La tipologia di copertura utilizzata pu\u00f2 essere del tipo:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Fair <span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>alue <span class=\"_ _2\"></span>Hedge <span class=\"_ _2\"></span>(copertura <span class=\"_ _2\"></span>specifica <span class=\"_ _2\"></span>del fair <span class=\"_ _a\"></span>value): <span class=\"_ _2\"></span>l\u2019obiettivo \u00e8 <span class=\"_ _a\"></span>la copertura <span class=\"_ _a\"></span>del <span class=\"_ _2\"></span>rischio di<span class=\"_ _567\"> </span></span>variazione del fair value dello strumento coperto (attivit\u00e0, passivit\u00e0 o impegno irrevocabile<span class=\"_ _567\"> </span>non iscritto esposti a variazioni di fair value attribuibili ad un rischio particolare che possono<span class=\"_ _567\"> </span>influenzare <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>conto <span class=\"_ _1d\"></span>economico, <span class=\"_ _8\"></span>incluso <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>rischio <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>variazione <span class=\"_ _1d\"></span>nei <span class=\"_ _8\"></span>tassi <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>cambio <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>una<span class=\"_ _567\"> </span>valuta estera);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Cash Flow <span class=\"_ _2\"></span>Hedge <span class=\"_ _2\"></span>(copertura dei <span class=\"_ _2\"></span>flussi finanziari): <span class=\"_ _2\"></span>l\u2019obiettivo \u00e8 <span class=\"_ _2\"></span>la copertura <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>variazione<span class=\"_ _567\"> </span></span>di flussi <span class=\"_ _2\"></span>di cassa <span class=\"_ _2\"></span>attribuibili a <span class=\"_ _2\"></span>particolari rischi dello <span class=\"_ _2\"></span>strumento di <span class=\"_ _2\"></span>bilancio (attivit\u00e0, <span class=\"_ _2\"></span>passivit\u00e0<span class=\"_ _567\"> </span>o <span class=\"_ _24\"></span>operazione <span class=\"_ _1d\"></span>programmata <span class=\"_ _24\"></span>altamente <span class=\"_ _1d\"></span>probabile <span class=\"_ _24\"></span>esposte <span class=\"_ _24\"></span>a <span class=\"_ _1d\"></span>variazioni <span class=\"_ _24\"> </span>dei <span class=\"_ _24\"> </span>flussi <span class=\"_ _24\"></span>di <span class=\"_ _24\"></span>cassa<span class=\"_ _567\"> </span>attribuibili ad un rischio particolare che possono influenzar<span class=\"_ _2\"></span>e il conto economico).<span class=\"_ _567\"> </span>Criteri di iscrizione<span class=\"_ _567\"> </span>Gli <span class=\"_ _7c\"> </span>strumenti <span class=\"_ _7c\"> </span>derivati, <span class=\"_ _7c\"> </span>pertanto <span class=\"_ _7c\"> </span>anche <span class=\"_ _7c\"> </span>quelli <span class=\"_ _7c\"> </span>di <span class=\"_ _7c\"> </span>copertura, <span class=\"_ _7c\"> </span>sono <span class=\"_ _7c\"> </span>inizialmente <span class=\"_ _7c\"> </span>iscritti <span class=\"_ _7c\"> </span>e<span class=\"_ _567\"> </span>successivamente misurati al fair value.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019iscrizione in bilancio delle operazioni di copertura presuppone:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">il coinvolgimento di controparti esterne al Gruppo Banco Desio;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">una  specifica <span class=\"_ _9\"> </span>designazione  e  identificazione  degli <span class=\"_ _9\"> </span>strumenti  finanziari  di  copertura <span class=\"_ _9\"> </span>e<span class=\"_ _567\"> </span></span>oggetto di copertura utilizzati per l\u2019operazione;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">la <span class=\"_ _24\"> </span>definizione <span class=\"_ _1\"> </span>degli <span class=\"_ _1\"> </span>obiettivi <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>risk <span class=\"_ _24\"> </span>management <span class=\"_ _1\"> </span>perseguiti, <span class=\"_ _1\"> </span>specificando <span class=\"_ _24\"> </span>la <span class=\"_ _1\"> </span>natura <span class=\"_ _1\"> </span>del </span>rischio coperto;  <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">il <span class=\"_ _9\"> </span>superamento <span class=\"_ _1\"> </span>del <span class=\"_ _9\"> </span>test <span class=\"_ _9\"> </span>d\u2019efficacia <span class=\"_ _1\"> </span>all\u2019accensione <span class=\"_ _9\"> </span>della <span class=\"_ _9\"> </span>r<span class=\"_ _2\"></span>elazione <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>copertura <span class=\"_ _1\"> </span>e <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>via </span>prospettica, con modalit\u00e0 e periodicit\u00e0 di misurazione specifiche; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">la predisposizione della documentazione formale completa della r<span class=\"_ _2\"></span>elazione di copertura.<span class=\"_ _567\"> </span></span>Criteri di valutazione<span class=\"_ _567\"> </span>Un\u2019operazione <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>copertura <span class=\"_ _2\"></span>si <span class=\"_ _a\"></span>definisce <span class=\"_ _2\"></span>efficace <span class=\"_ _a\"></span>quando <span class=\"_ _2\"></span>le <span class=\"_ _a\"></span>variazioni <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>fair <span class=\"_ _a\"></span>value <span class=\"_ _2\"></span>(o <span class=\"_ _2\"></span>dei <span class=\"_ _a\"></span>flussi <span class=\"_ _2\"></span>di cassa futuri) <span class=\"_ _2\"></span>dello strumento <span class=\"_ _2\"></span>finanziario di copertura <span class=\"_ _2\"></span>compensano le <span class=\"_ _2\"></span>variazioni dello strumento finanziario oggetto di copertura nei limiti dell\u2019intervallo 80% - 125% stabilito dallo IAS 39.<span class=\"_ _567\"> </span>I test <span class=\"_ _b\"></span>d\u2019efficacia sono <span class=\"_ _b\"></span>eseguiti <span class=\"_ _b\"></span>a ogni <span class=\"_ _b\"></span>chiusura <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>bilancio o <span class=\"_ _b\"></span>situazione <span class=\"_ _b\"></span>infrannuale, sia <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>ottica retr<span class=\"_ _2\"></span>ospettiva, per la misura dei risultati effettivi alla data, sia prospettica, per la dimostrazione dell\u2019efficacia attesa per i periodi futuri.<span class=\"_ _567\"> </span>Se <span class=\"_ _b\"></span>le <span class=\"_ _8\"></span>verifiche <span class=\"_ _b\"></span>non <span class=\"_ _8\"></span>confermano <span class=\"_ _b\"></span>l\u2019efficacia <span class=\"_ _b\"></span>della <span class=\"_ _8\"></span>copertura <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>tenuto <span class=\"_ _b\"></span>conto <span class=\"_ _8\"></span>della <span class=\"_ _b\"></span>pol<span class=\"_ _b\"></span>icy <span class=\"_ _b\"></span>interna, da quel momento <span class=\"_ _2\"></span>la contabilizzazione delle operazioni di <span class=\"_ _2\"></span>copertura, secondo quanto esposto, \u00e8 interrotta, il <span class=\"_ _b\"></span>contratto <span class=\"_ _b\"></span>derivato <span class=\"_ _b\"></span>di copertura <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _b\"></span>classificato <span class=\"_ _b\"></span>tra gli <span class=\"_ _b\"></span>strumenti <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>negoziazione e lo <span class=\"_ _8\"></span>strumento <span class=\"_ _8\"></span>finanziario <span class=\"_ _1d\"></span>coperto <span class=\"_ _8\"></span>riacquisisce <span class=\"_ _8\"></span>il <span class=\"_ _1d\"></span>criterio <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>valutazione <span class=\"_ _8\"></span>corrispondente <span class=\"_ _8\"></span>alla <span class=\"_ _1d\"></span>sua classificazione di bilancio.<span class=\"_ _567\"> </span>Criteri di rilevazione delle componenti reddituali \u2013 Fair value hedge<span class=\"_ _567\"> </span>Le <span class=\"_ _8\"></span>variazioni <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>dei <span class=\"_ _1d\"></span>derivati <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>copertura <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>degli <span class=\"_ _1d\"></span>strumenti <span class=\"_ _8\"></span>finanziari <span class=\"_ _1d\"></span>coperti <span class=\"_ _8\"></span>(per <span class=\"_ _8\"></span>la parte <span class=\"_ _a\"></span>attribuibile <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>rischio <span class=\"_ _a\"></span>coperto) <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>registrate <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>contropartita <span class=\"_ _a\"></span>al <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>economico, <span class=\"_ _a\"></span>questa disposizione si applica anche quando l\u2019elemento coperto \u00e8 valutato al costo.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>ale compensazione \u00e8 riconosciuta attraverso la rilevazione a conto economico, alla voce 90 \u201cRisultato netto dell\u2019attivit\u00e0 di copertura\u201d, delle variazioni di valore riferite sia all\u2019elemento coperto <span class=\"_ _9\"> </span>(per <span class=\"_ _9\"> </span>quanto <span class=\"_ _1\"> </span>riguarda <span class=\"_ _9\"> </span>le <span class=\"_ _9\"> </span>variazioni <span class=\"_ _9\"> </span>pr<span class=\"_ _2\"></span>odotte <span class=\"_ _9\"> </span>dal <span class=\"_ _9\"> </span>fattore <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>rischio <span class=\"_ _9\"> </span>sottostante), <span class=\"_ _9\"> </span>sia allo strumento di copertura. L<span class=\"_ _a\"></span>\u2019eventuale differenza, ne costituisce di conseguenza l\u2019ef<span class=\"_ _2\"></span>fetto economico netto.<span class=\"_ _567\"> </span>Criteri di rilevazione delle componenti reddituali \u2013 Cash Flow hedge<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019utile o la perdita sullo strumento di copertura devono essere contabilizzati come segue:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">la <span class=\"_ _8\"></span>parte <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>utile/perdita <span class=\"_ _8\"></span>definita <span class=\"_ _1d\"></span>efficace <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _1d\"></span>registrata <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>patrimonio <span class=\"_ _1d\"></span>netto <span class=\"_ _8\"></span>in <span class=\"_ _1d\"></span>contropartita<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>alle riserve di valutazione;<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">la parte inefficace della copertura \u00e8 r<span class=\"_ _2\"></span>egistrata a conto economico.<span class=\"_ _567\"> </span></span>In particolare, a patrimonio netto deve esser<span class=\"_ _2\"></span>e iscritto il minore tra l\u2019utile/perdita complessiva<span class=\"_ _567\"> </span> sullo strumento di copertura dall\u2019inizio della stessa e la variazione complessiva di fair value<span class=\"_ _567\"> </span> (valore <span class=\"_ _9\"> </span>attuale <span class=\"_ _9\"> </span>dei  flussi <span class=\"_ _9\"> </span>finanziari <span class=\"_ _9\"> </span>attesi) <span class=\"_ _38\"> </span>sull\u2019elemento <span class=\"_ _9\"> </span>coperto  dall\u2019inizio <span class=\"_ _9\"> </span>della <span class=\"_ _9\"> </span>copertura.<span class=\"_ _567\"> </span> L<span class=\"_ _a\"></span>\u2019eventuale utile <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>perdita residuo sullo strumento <span class=\"_ _b\"></span>di copertura <span class=\"_ _b\"></span>o la <span class=\"_ _b\"></span>componente <span class=\"_ _b\"></span>non efficace<span class=\"_ _567\"> </span> \u00e8 rilevato nel conto economico.<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019iscrizione in <span class=\"_ _2\"></span>bilancio delle <span class=\"_ _2\"></span>operazioni di <span class=\"_ _2\"></span>copertura \u00e8 interr<span class=\"_ _2\"></span>otta quando <span class=\"_ _2\"></span>non sono <span class=\"_ _2\"></span>pi\u00f9 rispettati<span class=\"_ _567\"> </span> i <span class=\"_ _9\"> </span>r<span class=\"_ _2\"></span>equisiti <span class=\"_ _9\"> </span>d\u2019efficacia, <span class=\"_ _1\"> </span>quando <span class=\"_ _9\"> </span>esse <span class=\"_ _9\"> </span>sono <span class=\"_ _1\"> </span>revocate, <span class=\"_ _1\"> </span>quando <span class=\"_ _9\"> </span>lo <span class=\"_ _9\"> </span>strumento <span class=\"_ _1\"> </span>d<span class=\"_ _b\"></span>i <span class=\"_ _9\"> </span>copertura <span class=\"_ _1\"> </span>o <span class=\"_ _9\"> </span>lo<span class=\"_ _567\"> </span> strumento coperto giungono a scadenza, sono estinti o venduti.<span class=\"_ _567\"> </span>Se lo strumento oggetto di copertura \u00e8 soggetto alla valutazione al costo ammortizzato la<span class=\"_ _567\"> </span> differ<span class=\"_ _2\"></span>enza tra il fair value determinato alla data del discontinuing (interruzione della relazione<span class=\"_ _567\"> </span> di copertura) e il costo ammortizzato \u00e8 ripartita sulla sua durata residua.<span class=\"_ _567\"> </span>12. Passivit\u00e0 finanziarie di negoziazione<span class=\"_ _567\"> </span>Criteri di iscrizione e classificazione<span class=\"_ _567\"> </span>Gli <span class=\"_ _2\"></span>strumenti finanziari <span class=\"_ _2\"></span>imputati <span class=\"_ _2\"></span>a questa <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>sono iscritti <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data di <span class=\"_ _2\"></span>sottoscrizione <span class=\"_ _2\"></span>o alla <span class=\"_ _2\"></span>data<span class=\"_ _567\"> </span> di emissione a un valore pari al fair value dello strumento, senza considerar<span class=\"_ _2\"></span>e eventuali costi o<span class=\"_ _567\"> </span> proventi di transazione dir<span class=\"_ _2\"></span>ettamente imputabili agli stessi.<span class=\"_ _567\"> </span>Sono iscritti <span class=\"_ _b\"></span>in questa <span class=\"_ _b\"></span>voce, <span class=\"_ _b\"></span>in particolare, gli <span class=\"_ _b\"></span>strumenti derivat<span class=\"_ _b\"></span>i di <span class=\"_ _b\"></span>negoziazione con <span class=\"_ _b\"></span>fair <span class=\"_ _b\"></span>value<span class=\"_ _567\"> </span> negativo.<span class=\"_ _567\"> </span>Criteri di valutazione e di rilevazione delle componenti reddituali<span class=\"_ _567\"> </span>Le Passivit\u00e0 <span class=\"_ _2\"></span>finanziarie di <span class=\"_ _2\"></span>negoziazione sono <span class=\"_ _2\"></span>valutate al <span class=\"_ _2\"></span>fair value <span class=\"_ _2\"></span>con r<span class=\"_ _2\"></span>egistrazione degli <span class=\"_ _2\"></span>effetti<span class=\"_ _567\"> </span> a Conto Economico.<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>Le <span class=\"_ _a\"></span>Passivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _2\"></span>detenute <span class=\"_ _a\"></span>per <span class=\"_ _2\"></span>negoziazione <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>cancellate <span class=\"_ _a\"></span>dal <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>quando <span class=\"_ _a\"></span>scadono<span class=\"_ _567\"> </span> i <span class=\"_ _1d\"></span>diritti <span class=\"_ _24\"> </span>contrattuali <span class=\"_ _24\"></span>sui <span class=\"_ _24\"></span>relativi <span class=\"_ _1d\"></span>flussi <span class=\"_ _1d\"></span>finanziari <span class=\"_ _24\"> </span>o <span class=\"_ _24\"></span>quando <span class=\"_ _1d\"></span>la <span class=\"_ _24\"> </span>passivit\u00e0 <span class=\"_ _24\"></span>finanziaria <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _24\"> </span>ceduta <span class=\"_ _24\"></span>con<span class=\"_ _567\"> </span> trasferimento sostanziale di tutti i rischi ed i benefici derivanti dalla propriet\u00e0 della stessa.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-702": {
   "value": "1. Attivit\u00e0 finanziarie valutate al fair value con impatto a conto economico (FVTPL)<span class=\"_ _567\"> </span>Criteri di classificazione<span class=\"_ _567\"> </span> Sono <span class=\"_ _8\"></span>classificate <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>questa <span class=\"_ _8\"></span>categoria <span class=\"_ _1d\"></span>le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _8\"></span>diverse <span class=\"_ _1d\"></span>da <span class=\"_ _8\"></span>quelle <span class=\"_ _8\"></span>classificate <span class=\"_ _8\"></span>tra <span class=\"_ _1d\"></span>le<span class=\"_ _567\"> </span> Attivit\u00e0 <span class=\"_ _2\"></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 sulla <span class=\"_ _a\"></span>redditivit\u00e0 <span class=\"_ _2\"></span>complessiva <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>Attivit\u00e0<span class=\"_ _567\"> </span> finanziare valutate al costo ammortizzato. La voce, in particolar<span class=\"_ _2\"></span>e, include:<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">le attivit\u00e0 finanziarie detenute per la <span class=\"_ _b\"></span>negoziazione, essenzialmente rappresentate da titoli<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>di <span class=\"_ _8\"></span>debito <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>capitale <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>dal <span class=\"_ _1d\"></span>valore <span class=\"_ _8\"></span>positivo <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>contratti <span class=\"_ _8\"></span>derivati <span class=\"_ _8\"></span>detenuti <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>finalit\u00e0 <span class=\"_ _8\"></span>di<span class=\"_ _567\"> </span> negoziazione;<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _b\"></span>finanziarie <span class=\"_ _8\"></span>obbligatoriamente <span class=\"_ _8\"></span>valutate <span class=\"_ _8\"></span>al <span class=\"_ _b\"></span>fair <span class=\"_ _8\"></span>value, <span class=\"_ _8\"></span>rappresentate <span class=\"_ _b\"></span>dalle <span class=\"_ _8\"></span>attivit\u00e0<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>finanziarie <span class=\"_ _24\"> </span>che <span class=\"_ _24\"> </span>non <span class=\"_ _1\"> </span>soddisfano <span class=\"_ _24\"> </span>i <span class=\"_ _1\"> </span>requisiti <span class=\"_ _24\"></span>per <span class=\"_ _24\"></span>la <span class=\"_ _24\"> </span>valutazione <span class=\"_ _1\"> </span>al <span class=\"_ _24\"> </span>costo <span class=\"_ _24\"> </span>ammortizzato <span class=\"_ _1\"> </span>o <span class=\"_ _24\"> </span>al<span class=\"_ _567\"> </span> fair <span class=\"_ _24\"> </span>value <span class=\"_ _1\"> </span>con <span class=\"_ _1\"> </span>impatto <span class=\"_ _1\"> </span>sulla <span class=\"_ _1\"> </span>redditivit\u00e0 <span class=\"_ _24\"> </span>complessiva. <span class=\"_ _1\"> </span>Si <span class=\"_ _1\"> </span>tratta <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>attivit\u00e0 <span class=\"_ _1\"> </span>finanziarie <span class=\"_ _1\"> </span>i <span class=\"_ _1\"> </span>cui<span class=\"_ _567\"> </span> termini contrattuali non prevedono esclusivamente rimborsi del capitale e pagamenti<span class=\"_ _567\"> </span> dell\u2019interesse sull\u2019importo del capitale da r<span class=\"_ _2\"></span>estituire (SPPI test non superato) oppure che<span class=\"_ _567\"> </span> non <span class=\"_ _8\"></span>sono <span class=\"_ _b\"></span>detenute <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>quadro <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>modello <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>business <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>obiettivo <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>il <span class=\"_ _b\"></span>possesso <span class=\"_ _8\"></span>di<span class=\"_ _567\"> </span> attivit\u00e0 <span class=\"_ _b\"></span>finalizzato <span class=\"_ _8\"></span>alla <span class=\"_ _b\"></span>raccol<span class=\"_ _b\"></span>ta <span class=\"_ _b\"></span>dei <span class=\"_ _8\"></span>flussi <span class=\"_ _b\"></span>finanziari <span class=\"_ _8\"></span>contrattuali <span class=\"_ _b\"></span>(\u201cHTC\u201d) <span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>cui <span class=\"_ _b\"></span>obiet<span class=\"_ _b\"></span>tivo <span class=\"_ _b\"></span>\u00e8<span class=\"_ _567\"> </span> conseguito <span class=\"_ _2\"></span>sia <span class=\"_ _2\"></span>mediante <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>raccolta <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>flussi <span class=\"_ _2\"></span>finanziari <span class=\"_ _2\"></span>contrattuali <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>mediante <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>vendita<span class=\"_ _567\"> </span> di attivit\u00e0 finanziarie (\u201cHTCS\u201d);<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">le <span class=\"_ _1\"> </span>attivit\u00e0 <span class=\"_ _1\"> </span>finanziarie <span class=\"_ _9\"> </span>designate <span class=\"_ _1\"> </span>al <span class=\"_ _1\"> </span>fair <span class=\"_ _9\"> </span>value, <span class=\"_ _24\"> </span>ossia <span class=\"_ _9\"> </span>le <span class=\"_ _1\"> </span>attivit\u00e0 <span class=\"_ _1\"> </span>finanziarie <span class=\"_ _1\"> </span>cos\u00ec <span class=\"_ _9\"> </span>definite <span class=\"_ _1\"> </span>al<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>momento della rilevazione iniziale e ove ne sussistano i presupposti. In r<span class=\"_ _2\"></span>elazione a tale<span class=\"_ _567\"> </span> fattispecie, <span class=\"_ _1\"> </span>un\u2019entit\u00e0 <span class=\"_ _1\"> </span>pu\u00f2 <span class=\"_ _1\"> </span>designare <span class=\"_ _24\"> </span>irrevocabilmente <span class=\"_ _1\"> </span>all\u2019iscrizione <span class=\"_ _1\"> </span>un\u2019attivit\u00e0 <span class=\"_ _1\"> </span>finanziaria<span class=\"_ _567\"> </span> come <span class=\"_ _1d\"></span>valutata <span class=\"_ _24\"> </span>al <span class=\"_ _24\"> </span>fair <span class=\"_ _24\"></span>value <span class=\"_ _24\"></span>con <span class=\"_ _1d\"></span>impatto <span class=\"_ _24\"> </span>a <span class=\"_ _24\"> </span>conto <span class=\"_ _24\"></span>economico <span class=\"_ _24\"></span>solamente <span class=\"_ _1d\"></span>se <span class=\"_ _24\"> </span>cos\u00ec <span class=\"_ _24\"> </span>facendo<span class=\"_ _567\"> </span> elimina o riduce significativamente un\u2019incoerenza valutativa.<span class=\"_ _567\"> </span>In particolare, sono oggetto di rilevazione in questa voce:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _1\"> </span>titoli <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>debito <span class=\"_ _1\"> </span>e <span class=\"_ _1\"> </span>i <span class=\"_ _1\"> </span>finanziamenti <span class=\"_ _1\"> </span>non <span class=\"_ _1\"> </span>riconducibili <span class=\"_ _1\"> </span>quind<span class=\"_ _b\"></span>i <span class=\"_ _1\"> </span>ai <span class=\"_ _1\"> </span>business <span class=\"_ _1\"> </span>model <span class=\"_ _1\"> </span>\u201cHTC\u201d <span class=\"_ _1\"> </span>o<span class=\"_ _567\"> </span></span>\u201cHTCS\u201d <span class=\"_ _8\"></span>(che <span class=\"_ _1d\"></span>sono <span class=\"_ _8\"></span>quindi <span class=\"_ _1d\"></span>inclusi <span class=\"_ _8\"></span>in <span class=\"_ _1d\"></span>un <span class=\"_ _8\"></span>business <span class=\"_ _1d\"></span>model <span class=\"_ _8\"></span>\u201cAltro/Negoziazione\u201d) <span class=\"_ _8\"></span>o <span class=\"_ _1d\"></span>che <span class=\"_ _8\"></span>non<span class=\"_ _567\"> </span>superano il test SPPI;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">gli strumenti <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>capitale non <span class=\"_ _b\"></span>qualificabili <span class=\"_ _b\"></span>di controllo, collegamento <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>controllo congiunto<span class=\"_ _567\"> </span></span>detenuti <span class=\"_ _24\"></span>per <span class=\"_ _24\"></span>finalit\u00e0 <span class=\"_ _24\"></span>di <span class=\"_ _24\"> </span>negoziazione <span class=\"_ _24\"> </span>o <span class=\"_ _24\"> </span>per <span class=\"_ _24\"> </span>cui <span class=\"_ _24\"> </span>non <span class=\"_ _24\"> </span>si <span class=\"_ _24\"> </span>sia <span class=\"_ _24\"> </span>optato, <span class=\"_ _24\"> </span>in <span class=\"_ _24\"> </span>sede <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>rilevazione<span class=\"_ _567\"> </span>iniziale, per la designazione al fair value con impatto sulla redditivit\u00e0 complessiva (c.d.<span class=\"_ _567\"> </span>\u201cFVOCI option\u201d);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">le quote di OICR.<span class=\"_ _567\"> </span></span>La <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>accoglie, <span class=\"_ _2\"></span>inoltre, <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>contratti <span class=\"_ _2\"></span>derivati, contabilizzati <span class=\"_ _a\"></span>tra le <span class=\"_ _a\"></span>attivit\u00e0 finanziarie <span class=\"_ _a\"></span>detenute per<span class=\"_ _567\"> </span>la negoziazione, che sono rappresentati come attivit\u00e0 se il fair value \u00e8 positivo e come passivit\u00e0<span class=\"_ _567\"> </span>se il fair value \u00e8 negativo. \u00c8 possibile compensare i valori corr<span class=\"_ _2\"></span>enti positivi e negativi derivanti<span class=\"_ _567\"> </span>da operazioni in essere con la <span class=\"_ _b\"></span>medesima controparte soltanto qualora si abbia <span class=\"_ _b\"></span>correntemente<span class=\"_ _567\"> </span>il diritto legale di compensare gli importi rilevati contabilmente e si intenda pr<span class=\"_ _2\"></span>ocedere al<span class=\"_ _567\"> </span>regolamento su base netta delle posizioni oggetto di compensazione.<span class=\"_ _567\"> </span>Secondo <span class=\"_ _1\"> </span>le <span class=\"_ _9\"> </span>regole <span class=\"_ _1\"> </span>generali <span class=\"_ _9\"> </span>previste <span class=\"_ _1\"> </span>dall\u2019IFRS <span class=\"_ _9\"> </span>9 <span class=\"_ _1\"> </span>in <span class=\"_ _9\"> </span>materia <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>riclassificazione <span class=\"_ _1\"> </span>delle <span class=\"_ _9\"> </span>attivit\u00e0<span class=\"_ _567\"> </span>finanziarie <span class=\"_ _b\"></span>(ad <span class=\"_ _8\"></span>eccezione <span class=\"_ _b\"></span>dei <span class=\"_ _8\"></span>titoli <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>capitale <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>cui <span class=\"_ _b\"></span>non <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _b\"></span>consentita <span class=\"_ _8\"></span>alcuna <span class=\"_ _b\"></span>riclassifica), <span class=\"_ _b\"></span>non<span class=\"_ _567\"> </span>sono ammesse <span class=\"_ _2\"></span>riclassifiche verso <span class=\"_ _2\"></span>altre categorie <span class=\"_ _2\"></span>di attivit\u00e0 finanziarie <span class=\"_ _2\"></span>salvo il <span class=\"_ _2\"></span>caso in cui <span class=\"_ _2\"></span>l\u2019entit\u00e0<span class=\"_ _567\"> </span>modifichi <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>proprio <span class=\"_ _3\"></span>modello <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>business <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>gestione <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _a\"></span>finanziarie. <span class=\"_ _a\"></span>In <span class=\"_ _a\"></span>tali <span class=\"_ _a\"></span>casi, <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>ci<span class=\"_ _567\"> </span>si attende siano altamente infrequenti, le attivit\u00e0 finanziarie potranno esser<span class=\"_ _2\"></span>e riclassificate dalla<span class=\"_ _567\"> </span>categoria valutata al fair value con impatto a conto economico in una delle altre due categorie<span class=\"_ _567\"> </span>previste <span class=\"_ _24\"></span>dall\u2019IFRS <span class=\"_ _1\"> </span>9 <span class=\"_ _24\"> </span>(Attivit\u00e0 <span class=\"_ _1\"> </span>finanziarie <span class=\"_ _1\"> </span>valutate <span class=\"_ _24\"> </span>al <span class=\"_ _1\"> </span>costo <span class=\"_ _1\"> </span>ammortizzato <span class=\"_ _1\"> </span>o <span class=\"_ _24\"> </span>Attivit\u00e0 <span class=\"_ _1\"> </span>finanziarie<span class=\"_ _567\"> </span>valutate al fair value con impatto sulla redditivit\u00e0 complessiva). Il valor<span class=\"_ _2\"></span>e di trasferimento \u00e8<span class=\"_ _567\"> </span>rappresentato <span class=\"_ _8\"></span>dal <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>al <span class=\"_ _1d\"></span>momento <span class=\"_ _8\"></span>della <span class=\"_ _1d\"></span>riclassifica <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>gl<span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>effetti <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>stessa <span class=\"_ _1d\"></span>operano <span class=\"_ _8\"></span>in<span class=\"_ _567\"> </span>maniera prospettica a partire dalla data di riclassificazione. In questo caso, il tasso di interesse<span class=\"_ _567\"> </span>effettivo <span class=\"_ _2\"></span>dell\u2019attivit\u00e0 <span class=\"_ _2\"></span>finanziaria riclassificata <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>rideterminato in <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>al suo <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di<span class=\"_ _567\"> </span>riclassificazione e tale <span class=\"_ _2\"></span>data viene considerata come data <span class=\"_ _2\"></span>di rilevazione iniziale per l\u2019allocazione<span class=\"_ _567\"> </span>nei diversi stadi di rischio creditizio (stage assignment) ai fini dell\u2019impairment.<span class=\"_ _567\"> </span>Criteri di iscrizione<span class=\"_ _567\"> </span>La rilevazione <span class=\"_ _a\"></span>iniziale delle attivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _2\"></span>\u00e8 ef<span class=\"_ _2\"></span>fettuata alla <span class=\"_ _2\"></span>data di <span class=\"_ _2\"></span>regolamento <span class=\"_ _2\"></span>per i <span class=\"_ _2\"></span>titoli di<span class=\"_ _567\"> </span>debito e di capitale e alla data di sottoscrizione per i contratti derivati.<span class=\"_ _567\"> </span>All\u2019atto della rilevazione <span class=\"_ _b\"></span>iniziale le <span class=\"_ _b\"></span>attivit\u00e0 finanziarie valutate <span class=\"_ _b\"></span>al fair <span class=\"_ _b\"></span>value con impatto <span class=\"_ _b\"></span>a conto<span class=\"_ _567\"> </span> economico sono rilevate al fair value, che corrisponde al corrispettivo pagato, senza considerare<span class=\"_ _567\"> </span> i costi o proventi di transazione dir<span class=\"_ _2\"></span>ettamente attribuibili allo strumento stesso che sono imputati<span class=\"_ _567\"> </span> nel Conto Economico.<span class=\"_ _567\"> </span>Criteri di valutazione<span class=\"_ _567\"> </span>Successivamente alla <span class=\"_ _2\"></span>rilevazione <span class=\"_ _2\"></span>iniziale, le <span class=\"_ _2\"></span>Attivit\u00e0 finanziarie <span class=\"_ _2\"></span>valutate al <span class=\"_ _2\"></span>fair value <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>impatto<span class=\"_ _567\"> </span> a conto economico sono valorizzate al fair value. Gli effetti dell\u2019applicazione di tale criterio di<span class=\"_ _567\"> </span> valutazione sono imputati nel Conto Economico.<span class=\"_ _567\"> </span>Per <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>determinazione <span class=\"_ _1\"> </span>del <span class=\"_ _24\"> </span>fair <span class=\"_ _24\"> </span>value <span class=\"_ _1\"> </span>degli <span class=\"_ _24\"> </span>strumenti <span class=\"_ _24\"> </span>finanziari <span class=\"_ _1\"> </span>quotati <span class=\"_ _24\"> </span>in <span class=\"_ _1\"> </span>un <span class=\"_ _24\"> </span>mercato <span class=\"_ _24\"></span>attivo,<span class=\"_ _567\"> </span> vengono <span class=\"_ _8\"></span>utilizzate <span class=\"_ _8\"></span>quotazioni <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>mercato. <span class=\"_ _8\"></span>In <span class=\"_ _8\"></span>assenza <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>un <span class=\"_ _8\"></span>mercato <span class=\"_ _8\"></span>attivo, <span class=\"_ _8\"></span>vengono <span class=\"_ _8\"></span>utilizzati<span class=\"_ _567\"> </span> metodi di stima e modelli valutativi comunemente adottati, che tengono conto di tutti i fattori<span class=\"_ _567\"> </span> di rischio correlati agli strumenti e che sono basati su dati rilevabili sul mer<span class=\"_ _2\"></span>cato. Per i titoli<span class=\"_ _567\"> </span> di <span class=\"_ _8\"></span>capitale <span class=\"_ _1d\"></span>non <span class=\"_ _1d\"></span>quotati <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>un <span class=\"_ _1d\"></span>mercato <span class=\"_ _8\"></span>attivo, <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>criterio <span class=\"_ _1d\"></span>del <span class=\"_ _1d\"></span>costo <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _8\"></span>utilizzato <span class=\"_ _1d\"></span>quale <span class=\"_ _1d\"></span>stima <span class=\"_ _1d\"></span>del<span class=\"_ _567\"> </span> fair value soltanto in via residuale e limitatamente a poche cir<span class=\"_ _2\"></span>costanze, ossia in caso di non<span class=\"_ _567\"> </span> applicabilit\u00e0 dei metodi di valutazione, ovvero in pr<span class=\"_ _2\"></span>esenza di un\u2019ampia gamma di possibili stime<span class=\"_ _567\"> </span> del fair value, nel cui ambito il costo rappresenta la stima pi\u00f9 significativa.<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>Le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>finanziarie <span class=\"_ _1d\"></span>sono <span class=\"_ _8\"></span>cancellate <span class=\"_ _1d\"></span>dal <span class=\"_ _1d\"></span>bilancio <span class=\"_ _8\"></span>solamente <span class=\"_ _1d\"></span>se <span class=\"_ _1d\"></span>la <span class=\"_ _8\"></span>cessione <span class=\"_ _1d\"></span>ha <span class=\"_ _1d\"></span>comportato <span class=\"_ _8\"></span>il<span class=\"_ _567\"> </span> sostanziale <span class=\"_ _2\"></span>trasferimento di <span class=\"_ _a\"></span>tutti i <span class=\"_ _2\"></span>rischi <span class=\"_ _2\"></span>e benefici <span class=\"_ _a\"></span>connessi alle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>stesse. <span class=\"_ _2\"></span>Qualora sia <span class=\"_ _2\"></span>stata<span class=\"_ _567\"> </span> invece mantenuta <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>quota <span class=\"_ _b\"></span>parte <span class=\"_ _b\"></span>rilevante <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>rischi <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>benefici relativi <span class=\"_ _b\"></span>alle <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>finanziarie<span class=\"_ _567\"> </span> cedute, <span class=\"_ _8\"></span>queste <span class=\"_ _b\"></span>continuano <span class=\"_ _8\"></span>ad <span class=\"_ _8\"></span>essere <span class=\"_ _b\"></span>iscritte <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>bilancio, <span class=\"_ _b\"></span>ancorch\u00e9 <span class=\"_ _8\"></span>giuridicamente <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>titolarit\u00e0<span class=\"_ _567\"> </span> delle attivit\u00e0 stesse sia stata effettivamente trasferita.<span class=\"_ _567\"> </span>Nel <span class=\"_ _24\"> </span>caso <span class=\"_ _24\"> </span>in <span class=\"_ _1\"> </span>cui <span class=\"_ _24\"> </span>non <span class=\"_ _24\"> </span>sia <span class=\"_ _1\"> </span>possibile <span class=\"_ _24\"> </span>accertare <span class=\"_ _24\"> </span>il <span class=\"_ _24\"> </span>sostanziale <span class=\"_ _1\"> </span>trasferimento <span class=\"_ _24\"> </span>dei <span class=\"_ _24\"> </span>rischi <span class=\"_ _1\"> </span>e <span class=\"_ _24\"> </span>benefici,<span class=\"_ _567\"> </span> le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>cancellate <span class=\"_ _8\"></span>dal <span class=\"_ _8\"></span>bilancio <span class=\"_ _8\"></span>qualora <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>sia <span class=\"_ _8\"></span>stato <span class=\"_ _8\"></span>mantenuto <span class=\"_ _8\"></span>alcun <span class=\"_ _8\"></span>tipo<span class=\"_ _567\"> </span> di controllo sulle stesse. In caso contrario, la conservazione, anche in parte, di tale contr<span class=\"_ _2\"></span>ollo<span class=\"_ _567\"> </span> comporta il mantenimento in bilancio delle attivit\u00e0 in misura pari al coinvolgimento residuo,<span class=\"_ _567\"> </span> misurato dall\u2019esposizione ai cambiamenti di valore delle attivit\u00e0 cedute ed alle variazioni dei<span class=\"_ _567\"> </span> flussi finanziari delle stesse.<span class=\"_ _567\"> </span>Infine, <span class=\"_ _24\"> </span>le <span class=\"_ _24\"> </span>at<span class=\"_ _b\"></span>tivit\u00e0 <span class=\"_ _24\"> </span>finanziarie <span class=\"_ _24\"> </span>cedute <span class=\"_ _1\"> </span>vengono <span class=\"_ _24\"> </span>cancellate <span class=\"_ _1\"> </span>dal <span class=\"_ _24\"> </span>bilancio <span class=\"_ _1\"> </span>nel <span class=\"_ _24\"> </span>caso <span class=\"_ _1\"> </span>in <span class=\"_ _24\"> </span>cui <span class=\"_ _24\"> </span>vi <span class=\"_ _1\"> </span>sia <span class=\"_ _24\"> </span>la<span class=\"_ _567\"> </span> conservazione <span class=\"_ _9\"> </span>dei <span class=\"_ _1\"> </span>diritti <span class=\"_ _9\"> </span>contrattuali <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>ricever<span class=\"_ _2\"></span>e <span class=\"_ _9\"> </span>i <span class=\"_ _9\"> </span>r<span class=\"_ _2\"></span>elativi <span class=\"_ _9\"> </span>flussi <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>cassa, <span class=\"_ _9\"> </span>con <span class=\"_ _9\"> </span>la <span class=\"_ _1\"> </span>contestuale<span class=\"_ _567\"> </span> assunzione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>un\u2019obbligazione <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>pagare <span class=\"_ _8\"></span>detti <span class=\"_ _8\"></span>flussi, <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>solo <span class=\"_ _8\"></span>essi, <span class=\"_ _8\"></span>senza <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>ritardo <span class=\"_ _8\"></span>rilevante <span class=\"_ _8\"></span>ad<span class=\"_ _567\"> </span> altri soggetti terzi.<span class=\"_ _567\"> </span>12. Passivit\u00e0 finanziarie di negoziazione<span class=\"_ _567\"> </span>Criteri di iscrizione e classificazione<span class=\"_ _567\"> </span>Gli <span class=\"_ _2\"></span>strumenti finanziari <span class=\"_ _2\"></span>imputati <span class=\"_ _2\"></span>a questa <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>sono iscritti <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data di <span class=\"_ _2\"></span>sottoscrizione <span class=\"_ _2\"></span>o alla <span class=\"_ _2\"></span>data<span class=\"_ _567\"> </span> di emissione a un valore pari al fair value dello strumento, senza considerar<span class=\"_ _2\"></span>e eventuali costi o<span class=\"_ _567\"> </span> proventi di transazione dir<span class=\"_ _2\"></span>ettamente imputabili agli stessi.<span class=\"_ _567\"> </span>Sono iscritti <span class=\"_ _b\"></span>in questa <span class=\"_ _b\"></span>voce, <span class=\"_ _b\"></span>in particolare, gli <span class=\"_ _b\"></span>strumenti derivat<span class=\"_ _b\"></span>i di <span class=\"_ _b\"></span>negoziazione con <span class=\"_ _b\"></span>fair <span class=\"_ _b\"></span>value<span class=\"_ _567\"> </span> negativo.<span class=\"_ _567\"> </span>Criteri di valutazione e di rilevazione delle componenti reddituali<span class=\"_ _567\"> </span>Le Passivit\u00e0 <span class=\"_ _2\"></span>finanziarie di <span class=\"_ _2\"></span>negoziazione sono <span class=\"_ _2\"></span>valutate al <span class=\"_ _2\"></span>fair value <span class=\"_ _2\"></span>con r<span class=\"_ _2\"></span>egistrazione degli <span class=\"_ _2\"></span>effetti<span class=\"_ _567\"> </span> a Conto Economico.<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>Le <span class=\"_ _a\"></span>Passivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _2\"></span>detenute <span class=\"_ _a\"></span>per <span class=\"_ _2\"></span>negoziazione <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>cancellate <span class=\"_ _a\"></span>dal <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>quando <span class=\"_ _a\"></span>scadono<span class=\"_ _567\"> </span> i <span class=\"_ _1d\"></span>diritti <span class=\"_ _24\"> </span>contrattuali <span class=\"_ _24\"></span>sui <span class=\"_ _24\"></span>relativi <span class=\"_ _1d\"></span>flussi <span class=\"_ _1d\"></span>finanziari <span class=\"_ _24\"> </span>o <span class=\"_ _24\"></span>quando <span class=\"_ _1d\"></span>la <span class=\"_ _24\"> </span>passivit\u00e0 <span class=\"_ _24\"></span>finanziaria <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _24\"> </span>ceduta <span class=\"_ _24\"></span>con<span class=\"_ _567\"> </span> trasferimento sostanziale di tutti i rischi ed i benefici derivanti dalla propriet\u00e0 della stessa.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-642": {
   "value": "1. Attivit\u00e0 finanziarie valutate al fair value con impatto a conto economico (FVTPL)<span class=\"_ _567\"> </span>Criteri di classificazione<span class=\"_ _567\"> </span> Sono <span class=\"_ _8\"></span>classificate <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>questa <span class=\"_ _8\"></span>categoria <span class=\"_ _1d\"></span>le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _8\"></span>diverse <span class=\"_ _1d\"></span>da <span class=\"_ _8\"></span>quelle <span class=\"_ _8\"></span>classificate <span class=\"_ _8\"></span>tra <span class=\"_ _1d\"></span>le<span class=\"_ _567\"> </span> Attivit\u00e0 <span class=\"_ _2\"></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 sulla <span class=\"_ _a\"></span>redditivit\u00e0 <span class=\"_ _2\"></span>complessiva <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>Attivit\u00e0<span class=\"_ _567\"> </span> finanziare valutate al costo ammortizzato. La voce, in particolar<span class=\"_ _2\"></span>e, include:<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">le attivit\u00e0 finanziarie detenute per la <span class=\"_ _b\"></span>negoziazione, essenzialmente rappresentate da titoli<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>di <span class=\"_ _8\"></span>debito <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>capitale <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>dal <span class=\"_ _1d\"></span>valore <span class=\"_ _8\"></span>positivo <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>contratti <span class=\"_ _8\"></span>derivati <span class=\"_ _8\"></span>detenuti <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>finalit\u00e0 <span class=\"_ _8\"></span>di<span class=\"_ _567\"> </span> negoziazione;<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _b\"></span>finanziarie <span class=\"_ _8\"></span>obbligatoriamente <span class=\"_ _8\"></span>valutate <span class=\"_ _8\"></span>al <span class=\"_ _b\"></span>fair <span class=\"_ _8\"></span>value, <span class=\"_ _8\"></span>rappresentate <span class=\"_ _b\"></span>dalle <span class=\"_ _8\"></span>attivit\u00e0<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>finanziarie <span class=\"_ _24\"> </span>che <span class=\"_ _24\"> </span>non <span class=\"_ _1\"> </span>soddisfano <span class=\"_ _24\"> </span>i <span class=\"_ _1\"> </span>requisiti <span class=\"_ _24\"></span>per <span class=\"_ _24\"></span>la <span class=\"_ _24\"> </span>valutazione <span class=\"_ _1\"> </span>al <span class=\"_ _24\"> </span>costo <span class=\"_ _24\"> </span>ammortizzato <span class=\"_ _1\"> </span>o <span class=\"_ _24\"> </span>al<span class=\"_ _567\"> </span> fair <span class=\"_ _24\"> </span>value <span class=\"_ _1\"> </span>con <span class=\"_ _1\"> </span>impatto <span class=\"_ _1\"> </span>sulla <span class=\"_ _1\"> </span>redditivit\u00e0 <span class=\"_ _24\"> </span>complessiva. <span class=\"_ _1\"> </span>Si <span class=\"_ _1\"> </span>tratta <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>attivit\u00e0 <span class=\"_ _1\"> </span>finanziarie <span class=\"_ _1\"> </span>i <span class=\"_ _1\"> </span>cui<span class=\"_ _567\"> </span> termini contrattuali non prevedono esclusivamente rimborsi del capitale e pagamenti<span class=\"_ _567\"> </span> dell\u2019interesse sull\u2019importo del capitale da r<span class=\"_ _2\"></span>estituire (SPPI test non superato) oppure che<span class=\"_ _567\"> </span> non <span class=\"_ _8\"></span>sono <span class=\"_ _b\"></span>detenute <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>quadro <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>modello <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>business <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>obiettivo <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>il <span class=\"_ _b\"></span>possesso <span class=\"_ _8\"></span>di<span class=\"_ _567\"> </span> attivit\u00e0 <span class=\"_ _b\"></span>finalizzato <span class=\"_ _8\"></span>alla <span class=\"_ _b\"></span>raccol<span class=\"_ _b\"></span>ta <span class=\"_ _b\"></span>dei <span class=\"_ _8\"></span>flussi <span class=\"_ _b\"></span>finanziari <span class=\"_ _8\"></span>contrattuali <span class=\"_ _b\"></span>(\u201cHTC\u201d) <span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>cui <span class=\"_ _b\"></span>obiet<span class=\"_ _b\"></span>tivo <span class=\"_ _b\"></span>\u00e8<span class=\"_ _567\"> </span> conseguito <span class=\"_ _2\"></span>sia <span class=\"_ _2\"></span>mediante <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>raccolta <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>flussi <span class=\"_ _2\"></span>finanziari <span class=\"_ _2\"></span>contrattuali <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>mediante <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>vendita<span class=\"_ _567\"> </span> di attivit\u00e0 finanziarie (\u201cHTCS\u201d);<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">le <span class=\"_ _1\"> </span>attivit\u00e0 <span class=\"_ _1\"> </span>finanziarie <span class=\"_ _9\"> </span>designate <span class=\"_ _1\"> </span>al <span class=\"_ _1\"> </span>fair <span class=\"_ _9\"> </span>value, <span class=\"_ _24\"> </span>ossia <span class=\"_ _9\"> </span>le <span class=\"_ _1\"> </span>attivit\u00e0 <span class=\"_ _1\"> </span>finanziarie <span class=\"_ _1\"> </span>cos\u00ec <span class=\"_ _9\"> </span>definite <span class=\"_ _1\"> </span>al<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>momento della rilevazione iniziale e ove ne sussistano i presupposti. In r<span class=\"_ _2\"></span>elazione a tale<span class=\"_ _567\"> </span> fattispecie, <span class=\"_ _1\"> </span>un\u2019entit\u00e0 <span class=\"_ _1\"> </span>pu\u00f2 <span class=\"_ _1\"> </span>designare <span class=\"_ _24\"> </span>irrevocabilmente <span class=\"_ _1\"> </span>all\u2019iscrizione <span class=\"_ _1\"> </span>un\u2019attivit\u00e0 <span class=\"_ _1\"> </span>finanziaria<span class=\"_ _567\"> </span> come <span class=\"_ _1d\"></span>valutata <span class=\"_ _24\"> </span>al <span class=\"_ _24\"> </span>fair <span class=\"_ _24\"></span>value <span class=\"_ _24\"></span>con <span class=\"_ _1d\"></span>impatto <span class=\"_ _24\"> </span>a <span class=\"_ _24\"> </span>conto <span class=\"_ _24\"></span>economico <span class=\"_ _24\"></span>solamente <span class=\"_ _1d\"></span>se <span class=\"_ _24\"> </span>cos\u00ec <span class=\"_ _24\"> </span>facendo<span class=\"_ _567\"> </span> elimina o riduce significativamente un\u2019incoerenza valutativa.<span class=\"_ _567\"> </span>In particolare, sono oggetto di rilevazione in questa voce:<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _1\"> </span>titoli <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>debito <span class=\"_ _1\"> </span>e <span class=\"_ _1\"> </span>i <span class=\"_ _1\"> </span>finanziamenti <span class=\"_ _1\"> </span>non <span class=\"_ _1\"> </span>riconducibili <span class=\"_ _1\"> </span>quind<span class=\"_ _b\"></span>i <span class=\"_ _1\"> </span>ai <span class=\"_ _1\"> </span>business <span class=\"_ _1\"> </span>model <span class=\"_ _1\"> </span>\u201cHTC\u201d <span class=\"_ _1\"> </span>o<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>\u201cHTCS\u201d <span class=\"_ _8\"></span>(che <span class=\"_ _1d\"></span>sono <span class=\"_ _8\"></span>quindi <span class=\"_ _1d\"></span>inclusi <span class=\"_ _8\"></span>in <span class=\"_ _1d\"></span>un <span class=\"_ _8\"></span>business <span class=\"_ _1d\"></span>model <span class=\"_ _8\"></span>\u201cAltro/Negoziazione\u201d) <span class=\"_ _8\"></span>o <span class=\"_ _1d\"></span>che <span class=\"_ _8\"></span>non<span class=\"_ _567\"> </span> superano il test SPPI;<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">gli strumenti <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>capitale non <span class=\"_ _b\"></span>qualificabili <span class=\"_ _b\"></span>di controllo, collegamento <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>controllo congiunto<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>detenuti <span class=\"_ _24\"></span>per <span class=\"_ _24\"></span>finalit\u00e0 <span class=\"_ _24\"></span>di <span class=\"_ _24\"> </span>negoziazione <span class=\"_ _24\"> </span>o <span class=\"_ _24\"> </span>per <span class=\"_ _24\"> </span>cui <span class=\"_ _24\"> </span>non <span class=\"_ _24\"> </span>si <span class=\"_ _24\"> </span>sia <span class=\"_ _24\"> </span>optato, <span class=\"_ _24\"> </span>in <span class=\"_ _24\"> </span>sede <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>rilevazione<span class=\"_ _567\"> </span> iniziale, per la designazione al fair value con impatto sulla redditivit\u00e0 complessiva (c.d.<span class=\"_ _567\"> </span> \u201cFVOCI option\u201d);<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">le quote di OICR.<span class=\"_ _567\"> </span></span>La <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>accoglie, <span class=\"_ _2\"></span>inoltre, <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>contratti <span class=\"_ _2\"></span>derivati, contabilizzati <span class=\"_ _a\"></span>tra le <span class=\"_ _a\"></span>attivit\u00e0 finanziarie <span class=\"_ _a\"></span>detenute per<span class=\"_ _567\"> </span> la negoziazione, che sono rappresentati come attivit\u00e0 se il fair value \u00e8 positivo e come passivit\u00e0<span class=\"_ _567\"> </span> se il fair value \u00e8 negativo. \u00c8 possibile compensare i valori corr<span class=\"_ _2\"></span>enti positivi e negativi derivanti<span class=\"_ _567\"> </span> da operazioni in essere con la <span class=\"_ _b\"></span>medesima controparte soltanto qualora si abbia <span class=\"_ _b\"></span>correntemente<span class=\"_ _567\"> </span> il diritto legale di compensare gli importi rilevati contabilmente e si intenda pr<span class=\"_ _2\"></span>ocedere al<span class=\"_ _567\"> </span> regolamento su base netta delle posizioni oggetto di compensazione.<span class=\"_ _567\"> </span>Secondo <span class=\"_ _1\"> </span>le <span class=\"_ _9\"> </span>regole <span class=\"_ _1\"> </span>generali <span class=\"_ _9\"> </span>previste <span class=\"_ _1\"> </span>dall\u2019IFRS <span class=\"_ _9\"> </span>9 <span class=\"_ _1\"> </span>in <span class=\"_ _9\"> </span>materia <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>riclassificazione <span class=\"_ _1\"> </span>delle <span class=\"_ _9\"> </span>attivit\u00e0<span class=\"_ _567\"> </span> finanziarie <span class=\"_ _b\"></span>(ad <span class=\"_ _8\"></span>eccezione <span class=\"_ _b\"></span>dei <span class=\"_ _8\"></span>titoli <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>capitale <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>cui <span class=\"_ _b\"></span>non <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _b\"></span>consentita <span class=\"_ _8\"></span>alcuna <span class=\"_ _b\"></span>riclassifica), <span class=\"_ _b\"></span>non<span class=\"_ _567\"> </span> sono ammesse <span class=\"_ _2\"></span>riclassifiche verso <span class=\"_ _2\"></span>altre categorie <span class=\"_ _2\"></span>di attivit\u00e0 finanziarie <span class=\"_ _2\"></span>salvo il <span class=\"_ _2\"></span>caso in cui <span class=\"_ _2\"></span>l\u2019entit\u00e0<span class=\"_ _567\"> </span> modifichi <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>proprio <span class=\"_ _3\"></span>modello <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>business <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>gestione <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _a\"></span>finanziarie. <span class=\"_ _a\"></span>In <span class=\"_ _a\"></span>tali <span class=\"_ _a\"></span>casi, <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>ci<span class=\"_ _567\"> </span> si attende siano altamente infrequenti, le attivit\u00e0 finanziarie potranno esser<span class=\"_ _2\"></span>e riclassificate dalla<span class=\"_ _567\"> </span> categoria valutata al fair value con impatto a conto economico in una delle altre due categorie<span class=\"_ _567\"> </span> previste <span class=\"_ _24\"></span>dall\u2019IFRS <span class=\"_ _1\"> </span>9 <span class=\"_ _24\"> </span>(Attivit\u00e0 <span class=\"_ _1\"> </span>finanziarie <span class=\"_ _1\"> </span>valutate <span class=\"_ _24\"> </span>al <span class=\"_ _1\"> </span>costo <span class=\"_ _1\"> </span>ammortizzato <span class=\"_ _1\"> </span>o <span class=\"_ _24\"> </span>Attivit\u00e0 <span class=\"_ _1\"> </span>finanziarie<span class=\"_ _567\"> </span> valutate al fair value con impatto sulla redditivit\u00e0 complessiva). Il valor<span class=\"_ _2\"></span>e di trasferimento \u00e8<span class=\"_ _567\"> </span> rappresentato <span class=\"_ _8\"></span>dal <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>al <span class=\"_ _1d\"></span>momento <span class=\"_ _8\"></span>della <span class=\"_ _1d\"></span>riclassifica <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>gl<span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>effetti <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>stessa <span class=\"_ _1d\"></span>operano <span class=\"_ _8\"></span>in<span class=\"_ _567\"> </span> maniera prospettica a partire dalla data di riclassificazione. In questo caso, il tasso di interesse<span class=\"_ _567\"> </span> effettivo <span class=\"_ _2\"></span>dell\u2019attivit\u00e0 <span class=\"_ _2\"></span>finanziaria riclassificata <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>rideterminato in <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>al suo <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di<span class=\"_ _567\"> </span> riclassificazione e tale <span class=\"_ _2\"></span>data viene considerata come data <span class=\"_ _2\"></span>di rilevazione iniziale per l\u2019allocazione<span class=\"_ _567\"> </span> nei diversi stadi di rischio creditizio (stage assignment) ai fini dell\u2019impairment.<span class=\"_ _567\"> </span>Criteri di iscrizione<span class=\"_ _567\"> </span>La rilevazione <span class=\"_ _a\"></span>iniziale delle attivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _2\"></span>\u00e8 ef<span class=\"_ _2\"></span>fettuata alla <span class=\"_ _2\"></span>data di <span class=\"_ _2\"></span>regolamento <span class=\"_ _2\"></span>per i <span class=\"_ _2\"></span>titoli di<span class=\"_ _567\"> </span> debito e di capitale e alla data di sottoscrizione per i contratti derivati.<span class=\"_ _567\"> </span>All\u2019atto della rilevazione <span class=\"_ _b\"></span>iniziale le <span class=\"_ _b\"></span>attivit\u00e0 finanziarie valutate <span class=\"_ _b\"></span>al fair <span class=\"_ _b\"></span>value con impatto <span class=\"_ _b\"></span>a conto<span class=\"_ _567\"> </span> economico sono rilevate al fair value, che corrisponde al corrispettivo pagato, senza considerare<span class=\"_ _567\"> </span> i costi o proventi di transazione dir<span class=\"_ _2\"></span>ettamente attribuibili allo strumento stesso che sono imputati<span class=\"_ _567\"> </span> nel Conto Economico.<span class=\"_ _567\"> </span>Criteri di valutazione<span class=\"_ _567\"> </span>Successivamente alla <span class=\"_ _2\"></span>rilevazione <span class=\"_ _2\"></span>iniziale, le <span class=\"_ _2\"></span>Attivit\u00e0 finanziarie <span class=\"_ _2\"></span>valutate al <span class=\"_ _2\"></span>fair value <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>impatto<span class=\"_ _567\"> </span> a conto economico sono valorizzate al fair value. Gli effetti dell\u2019applicazione di tale criterio di<span class=\"_ _567\"> </span> valutazione sono imputati nel Conto Economico.<span class=\"_ _567\"> </span>Per <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>determinazione <span class=\"_ _1\"> </span>del <span class=\"_ _24\"> </span>fair <span class=\"_ _24\"> </span>value <span class=\"_ _1\"> </span>degli <span class=\"_ _24\"> </span>strumenti <span class=\"_ _24\"> </span>finanziari <span class=\"_ _1\"> </span>quotati <span class=\"_ _24\"> </span>in <span class=\"_ _1\"> </span>un <span class=\"_ _24\"> </span>mercato <span class=\"_ _24\"></span>attivo,<span class=\"_ _567\"> </span> vengono <span class=\"_ _8\"></span>utilizzate <span class=\"_ _8\"></span>quotazioni <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>mercato. <span class=\"_ _8\"></span>In <span class=\"_ _8\"></span>assenza <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>un <span class=\"_ _8\"></span>mercato <span class=\"_ _8\"></span>attivo, <span class=\"_ _8\"></span>vengono <span class=\"_ _8\"></span>utilizzati<span class=\"_ _567\"> </span> metodi di stima e modelli valutativi comunemente adottati, che tengono conto di tutti i fattori<span class=\"_ _567\"> </span> di rischio correlati agli strumenti e che sono basati su dati rilevabili sul mer<span class=\"_ _2\"></span>cato. Per i titoli<span class=\"_ _567\"> </span> di <span class=\"_ _8\"></span>capitale <span class=\"_ _1d\"></span>non <span class=\"_ _1d\"></span>quotati <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>un <span class=\"_ _1d\"></span>mercato <span class=\"_ _8\"></span>attivo, <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>criterio <span class=\"_ _1d\"></span>del <span class=\"_ _1d\"></span>costo <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _8\"></span>utilizzato <span class=\"_ _1d\"></span>quale <span class=\"_ _1d\"></span>stima <span class=\"_ _1d\"></span>del<span class=\"_ _567\"> </span> fair value soltanto in via residuale e limitatamente a poche cir<span class=\"_ _2\"></span>costanze, ossia in caso di non<span class=\"_ _567\"> </span> applicabilit\u00e0 dei metodi di valutazione, ovvero in pr<span class=\"_ _2\"></span>esenza di un\u2019ampia gamma di possibili stime<span class=\"_ _567\"> </span> del fair value, nel cui ambito il costo rappresenta la stima pi\u00f9 significativa.<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>Le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>finanziarie <span class=\"_ _1d\"></span>sono <span class=\"_ _8\"></span>cancellate <span class=\"_ _1d\"></span>dal <span class=\"_ _1d\"></span>bilancio <span class=\"_ _8\"></span>solamente <span class=\"_ _1d\"></span>se <span class=\"_ _1d\"></span>la <span class=\"_ _8\"></span>cessione <span class=\"_ _1d\"></span>ha <span class=\"_ _1d\"></span>comportato <span class=\"_ _8\"></span>il<span class=\"_ _567\"> </span> sostanziale <span class=\"_ _2\"></span>trasferimento di <span class=\"_ _a\"></span>tutti i <span class=\"_ _2\"></span>rischi <span class=\"_ _2\"></span>e benefici <span class=\"_ _a\"></span>connessi alle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>stesse. <span class=\"_ _2\"></span>Qualora sia <span class=\"_ _2\"></span>stata<span class=\"_ _567\"> </span> invece mantenuta <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>quota <span class=\"_ _b\"></span>parte <span class=\"_ _b\"></span>rilevante <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>rischi <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>benefici relativi <span class=\"_ _b\"></span>alle <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>finanziarie<span class=\"_ _567\"> </span> cedute, <span class=\"_ _8\"></span>queste <span class=\"_ _b\"></span>continuano <span class=\"_ _8\"></span>ad <span class=\"_ _8\"></span>essere <span class=\"_ _b\"></span>iscritte <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>bilancio, <span class=\"_ _b\"></span>ancorch\u00e9 <span class=\"_ _8\"></span>giuridicamente <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>titolarit\u00e0<span class=\"_ _567\"> </span> delle attivit\u00e0 stesse sia stata effettivamente trasferita.<span class=\"_ _567\"> </span>Nel <span class=\"_ _24\"> </span>caso <span class=\"_ _24\"> </span>in <span class=\"_ _1\"> </span>cui <span class=\"_ _24\"> </span>non <span class=\"_ _24\"> </span>sia <span class=\"_ _1\"> </span>possibile <span class=\"_ _24\"> </span>accertare <span class=\"_ _24\"> </span>il <span class=\"_ _24\"> </span>sostanziale <span class=\"_ _1\"> </span>trasferimento <span class=\"_ _24\"> </span>dei <span class=\"_ _24\"> </span>rischi <span class=\"_ _1\"> </span>e <span class=\"_ _24\"> </span>benefici,<span class=\"_ _567\"> </span> le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>cancellate <span class=\"_ _8\"></span>dal <span class=\"_ _8\"></span>bilancio <span class=\"_ _8\"></span>qualora <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>sia <span class=\"_ _8\"></span>stato <span class=\"_ _8\"></span>mantenuto <span class=\"_ _8\"></span>alcun <span class=\"_ _8\"></span>tipo<span class=\"_ _567\"> </span> di controllo sulle stesse. In caso contrario, la conservazione, anche in parte, di tale contr<span class=\"_ _2\"></span>ollo<span class=\"_ _567\"> </span> comporta il mantenimento in bilancio delle attivit\u00e0 in misura pari al coinvolgimento residuo,<span class=\"_ _567\"> </span> misurato dall\u2019esposizione ai cambiamenti di valore delle attivit\u00e0 cedute ed alle variazioni dei<span class=\"_ _567\"> </span> flussi finanziari delle stesse.<span class=\"_ _567\"> </span>Infine, <span class=\"_ _24\"> </span>le <span class=\"_ _24\"> </span>at<span class=\"_ _b\"></span>tivit\u00e0 <span class=\"_ _24\"> </span>finanziarie <span class=\"_ _24\"> </span>cedute <span class=\"_ _1\"> </span>vengono <span class=\"_ _24\"> </span>cancellate <span class=\"_ _1\"> </span>dal <span class=\"_ _24\"> </span>bilancio <span class=\"_ _1\"> </span>nel <span class=\"_ _24\"> </span>caso <span class=\"_ _1\"> </span>in <span class=\"_ _24\"> </span>cui <span class=\"_ _24\"> </span>vi <span class=\"_ _1\"> </span>sia <span class=\"_ _24\"> </span>la<span class=\"_ _567\"> </span> conservazione <span class=\"_ _9\"> </span>dei <span class=\"_ _1\"> </span>diritti <span class=\"_ _9\"> </span>contrattuali <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>ricever<span class=\"_ _2\"></span>e <span class=\"_ _9\"> </span>i <span class=\"_ _9\"> </span>r<span class=\"_ _2\"></span>elativi <span class=\"_ _9\"> </span>flussi <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>cassa, <span class=\"_ _9\"> </span>con <span class=\"_ _9\"> </span>la <span class=\"_ _1\"> </span>contestuale<span class=\"_ _567\"> </span> assunzione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>un\u2019obbligazione <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>pagare <span class=\"_ _8\"></span>detti <span class=\"_ _8\"></span>flussi, <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>solo <span class=\"_ _8\"></span>essi, <span class=\"_ _8\"></span>senza <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>ritardo <span class=\"_ _8\"></span>rilevante <span class=\"_ _8\"></span>ad<span class=\"_ _567\"> </span> altri soggetti terzi.<span class=\"_ _567\"> </span>4. Operazioni di copertura<span class=\"_ _567\"> </span>Il Gruppo Banco Desio si avvale della possibilit\u00e0, prevista in sede di intr<span class=\"_ _2\"></span>oduzione dell\u2019IFRS 9,<span class=\"_ _567\"> </span> di continuare ad applicar<span class=\"_ _2\"></span>e integralmente le previsioni del principio contabile IAS 39 in tema<span class=\"_ _567\"> </span> di \u201chedge accounting\u201d (nella versione carved out omologata dalla Commissione Europea) per<span class=\"_ _567\"> </span> ogni tipologia di copertura (sia per le coperture specifiche che per le macr<span class=\"_ _2\"></span>o-coperture).<span class=\"_ _567\"> </span>Criteri di classificazione<span class=\"_ _567\"> </span>Le operazioni di copertura hanno lo scopo di neutralizzare determinati rischi di per<span class=\"_ _2\"></span>dita potenziale<span class=\"_ _567\"> </span> su <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>passivit\u00e0 <span class=\"_ _a\"></span>finanziarie <span class=\"_ _2\"></span>tramite <span class=\"_ _a\"></span>strumenti <span class=\"_ _a\"></span>finanziari <span class=\"_ _a\"></span>specifici, <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>cui <span class=\"_ _a\"></span>util<span class=\"_ _b\"></span>izzo <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>finalizzato <span class=\"_ _a\"></span>ad<span class=\"_ _567\"> </span> attutire gli ef<span class=\"_ _2\"></span>fetti sul conto economico degli strumenti finanziari oggetto di copertura.<span class=\"_ _567\"> </span>La tipologia di copertura utilizzata pu\u00f2 essere del tipo:<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Fair <span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>alue <span class=\"_ _2\"></span>Hedge <span class=\"_ _2\"></span>(copertura <span class=\"_ _2\"></span>specifica <span class=\"_ _2\"></span>del fair <span class=\"_ _a\"></span>value): <span class=\"_ _2\"></span>l\u2019obiettivo \u00e8 <span class=\"_ _a\"></span>la copertura <span class=\"_ _a\"></span>del <span class=\"_ _2\"></span>rischio di<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>variazione del fair value dello strumento coperto (attivit\u00e0, passivit\u00e0 o impegno irrevocabile<span class=\"_ _567\"> </span> non iscritto esposti a variazioni di fair value attribuibili ad un rischio particolare che possono<span class=\"_ _567\"> </span> influenzare <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>conto <span class=\"_ _1d\"></span>economico, <span class=\"_ _8\"></span>incluso <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>rischio <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>variazione <span class=\"_ _1d\"></span>nei <span class=\"_ _8\"></span>tassi <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>cambio <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>una<span class=\"_ _567\"> </span> valuta estera);<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Cash Flow <span class=\"_ _2\"></span>Hedge <span class=\"_ _2\"></span>(copertura dei <span class=\"_ _2\"></span>flussi finanziari): <span class=\"_ _2\"></span>l\u2019obiettivo \u00e8 <span class=\"_ _2\"></span>la copertura <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>variazione<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>di flussi <span class=\"_ _2\"></span>di cassa <span class=\"_ _2\"></span>attribuibili a <span class=\"_ _2\"></span>particolari rischi dello <span class=\"_ _2\"></span>strumento di <span class=\"_ _2\"></span>bilancio (attivit\u00e0, <span class=\"_ _2\"></span>passivit\u00e0<span class=\"_ _567\"> </span> o <span class=\"_ _24\"></span>operazione <span class=\"_ _1d\"></span>programmata <span class=\"_ _24\"></span>altamente <span class=\"_ _1d\"></span>probabile <span class=\"_ _24\"></span>esposte <span class=\"_ _24\"></span>a <span class=\"_ _1d\"></span>variazioni <span class=\"_ _24\"> </span>dei <span class=\"_ _24\"> </span>flussi <span class=\"_ _24\"></span>di <span class=\"_ _24\"></span>cassa<span class=\"_ _567\"> </span> attribuibili ad un rischio particolare che possono influenzar<span class=\"_ _2\"></span>e il conto economico).<span class=\"_ _567\"> </span>Criteri di iscrizione<span class=\"_ _567\"> </span>Gli <span class=\"_ _7c\"> </span>strumenti <span class=\"_ _7c\"> </span>derivati, <span class=\"_ _7c\"> </span>pertanto <span class=\"_ _7c\"> </span>anche <span class=\"_ _7c\"> </span>quelli <span class=\"_ _7c\"> </span>di <span class=\"_ _7c\"> </span>copertura, <span class=\"_ _7c\"> </span>sono <span class=\"_ _7c\"> </span>inizialmente <span class=\"_ _7c\"> </span>iscritti <span class=\"_ _7c\"> </span>e<span class=\"_ _567\"> </span> successivamente misurati al fair value.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019iscrizione in bilancio delle operazioni di copertura presuppone:<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">il coinvolgimento di controparti esterne al Gruppo Banco Desio;<span class=\"_ _567\"> </span></span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">una  specifica <span class=\"_ _9\"> </span>designazione  e  identificazione  degli <span class=\"_ _9\"> </span>strumenti  finanziari  di  copertura <span class=\"_ _9\"> </span>e<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>oggetto di copertura utilizzati per l\u2019operazione;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">la <span class=\"_ _24\"> </span>definizione <span class=\"_ _1\"> </span>degli <span class=\"_ _1\"> </span>obiettivi <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>risk <span class=\"_ _24\"> </span>management <span class=\"_ _1\"> </span>perseguiti, <span class=\"_ _1\"> </span>specificando <span class=\"_ _24\"> </span>la <span class=\"_ _1\"> </span>natura <span class=\"_ _1\"> </span>del </span>rischio coperto;  <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">il <span class=\"_ _9\"> </span>superamento <span class=\"_ _1\"> </span>del <span class=\"_ _9\"> </span>test <span class=\"_ _9\"> </span>d\u2019efficacia <span class=\"_ _1\"> </span>all\u2019accensione <span class=\"_ _9\"> </span>della <span class=\"_ _9\"> </span>r<span class=\"_ _2\"></span>elazione <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>copertura <span class=\"_ _1\"> </span>e <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>via </span>prospettica, con modalit\u00e0 e periodicit\u00e0 di misurazione specifiche; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">la predisposizione della documentazione formale completa della r<span class=\"_ _2\"></span>elazione di copertura.<span class=\"_ _567\"> </span></span>Criteri di valutazione<span class=\"_ _567\"> </span>Un\u2019operazione <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>copertura <span class=\"_ _2\"></span>si <span class=\"_ _a\"></span>definisce <span class=\"_ _2\"></span>efficace <span class=\"_ _a\"></span>quando <span class=\"_ _2\"></span>le <span class=\"_ _a\"></span>variazioni <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>fair <span class=\"_ _a\"></span>value <span class=\"_ _2\"></span>(o <span class=\"_ _2\"></span>dei <span class=\"_ _a\"></span>flussi <span class=\"_ _2\"></span>di cassa futuri) <span class=\"_ _2\"></span>dello strumento <span class=\"_ _2\"></span>finanziario di copertura <span class=\"_ _2\"></span>compensano le <span class=\"_ _2\"></span>variazioni dello strumento finanziario oggetto di copertura nei limiti dell\u2019intervallo 80% - 125% stabilito dallo IAS 39.<span class=\"_ _567\"> </span>I test <span class=\"_ _b\"></span>d\u2019efficacia sono <span class=\"_ _b\"></span>eseguiti <span class=\"_ _b\"></span>a ogni <span class=\"_ _b\"></span>chiusura <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>bilancio o <span class=\"_ _b\"></span>situazione <span class=\"_ _b\"></span>infrannuale, sia <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>ottica retr<span class=\"_ _2\"></span>ospettiva, per la misura dei risultati effettivi alla data, sia prospettica, per la dimostrazione dell\u2019efficacia attesa per i periodi futuri.<span class=\"_ _567\"> </span>Se <span class=\"_ _b\"></span>le <span class=\"_ _8\"></span>verifiche <span class=\"_ _b\"></span>non <span class=\"_ _8\"></span>confermano <span class=\"_ _b\"></span>l\u2019efficacia <span class=\"_ _b\"></span>della <span class=\"_ _8\"></span>copertura <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>tenuto <span class=\"_ _b\"></span>conto <span class=\"_ _8\"></span>della <span class=\"_ _b\"></span>pol<span class=\"_ _b\"></span>icy <span class=\"_ _b\"></span>interna, da quel momento <span class=\"_ _2\"></span>la contabilizzazione delle operazioni di <span class=\"_ _2\"></span>copertura, secondo quanto esposto, \u00e8 interrotta, il <span class=\"_ _b\"></span>contratto <span class=\"_ _b\"></span>derivato <span class=\"_ _b\"></span>di copertura <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _b\"></span>classificato <span class=\"_ _b\"></span>tra gli <span class=\"_ _b\"></span>strumenti <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>negoziazione e lo <span class=\"_ _8\"></span>strumento <span class=\"_ _8\"></span>finanziario <span class=\"_ _1d\"></span>coperto <span class=\"_ _8\"></span>riacquisisce <span class=\"_ _8\"></span>il <span class=\"_ _1d\"></span>criterio <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>valutazione <span class=\"_ _8\"></span>corrispondente <span class=\"_ _8\"></span>alla <span class=\"_ _1d\"></span>sua classificazione di bilancio.<span class=\"_ _567\"> </span>Criteri di rilevazione delle componenti reddituali \u2013 Fair value hedge<span class=\"_ _567\"> </span>Le <span class=\"_ _8\"></span>variazioni <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>dei <span class=\"_ _1d\"></span>derivati <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>copertura <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>degli <span class=\"_ _1d\"></span>strumenti <span class=\"_ _8\"></span>finanziari <span class=\"_ _1d\"></span>coperti <span class=\"_ _8\"></span>(per <span class=\"_ _8\"></span>la parte <span class=\"_ _a\"></span>attribuibile <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>rischio <span class=\"_ _a\"></span>coperto) <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>registrate <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>contropartita <span class=\"_ _a\"></span>al <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>economico, <span class=\"_ _a\"></span>questa disposizione si applica anche quando l\u2019elemento coperto \u00e8 valutato al costo.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>ale compensazione \u00e8 riconosciuta attraverso la rilevazione a conto economico, alla voce 90 \u201cRisultato netto dell\u2019attivit\u00e0 di copertura\u201d, delle variazioni di valore riferite sia all\u2019elemento coperto <span class=\"_ _9\"> </span>(per <span class=\"_ _9\"> </span>quanto <span class=\"_ _1\"> </span>riguarda <span class=\"_ _9\"> </span>le <span class=\"_ _9\"> </span>variazioni <span class=\"_ _9\"> </span>pr<span class=\"_ _2\"></span>odotte <span class=\"_ _9\"> </span>dal <span class=\"_ _9\"> </span>fattore <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>rischio <span class=\"_ _9\"> </span>sottostante), <span class=\"_ _9\"> </span>sia allo strumento di copertura. L<span class=\"_ _a\"></span>\u2019eventuale differenza, ne costituisce di conseguenza l\u2019ef<span class=\"_ _2\"></span>fetto economico netto.<span class=\"_ _567\"> </span>Criteri di rilevazione delle componenti reddituali \u2013 Cash Flow hedge<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019utile o la perdita sullo strumento di copertura devono essere contabilizzati come segue:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">la <span class=\"_ _8\"></span>parte <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>utile/perdita <span class=\"_ _8\"></span>definita <span class=\"_ _1d\"></span>efficace <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _1d\"></span>registrata <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>patrimonio <span class=\"_ _1d\"></span>netto <span class=\"_ _8\"></span>in <span class=\"_ _1d\"></span>contropartita<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>alle riserve di valutazione;<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">la parte inefficace della copertura \u00e8 r<span class=\"_ _2\"></span>egistrata a conto economico.<span class=\"_ _567\"> </span></span>In particolare, a patrimonio netto deve esser<span class=\"_ _2\"></span>e iscritto il minore tra l\u2019utile/perdita complessiva<span class=\"_ _567\"> </span> sullo strumento di copertura dall\u2019inizio della stessa e la variazione complessiva di fair value<span class=\"_ _567\"> </span> (valore <span class=\"_ _9\"> </span>attuale <span class=\"_ _9\"> </span>dei  flussi <span class=\"_ _9\"> </span>finanziari <span class=\"_ _9\"> </span>attesi) <span class=\"_ _38\"> </span>sull\u2019elemento <span class=\"_ _9\"> </span>coperto  dall\u2019inizio <span class=\"_ _9\"> </span>della <span class=\"_ _9\"> </span>copertura.<span class=\"_ _567\"> </span> L<span class=\"_ _a\"></span>\u2019eventuale utile <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>perdita residuo sullo strumento <span class=\"_ _b\"></span>di copertura <span class=\"_ _b\"></span>o la <span class=\"_ _b\"></span>componente <span class=\"_ _b\"></span>non efficace<span class=\"_ _567\"> </span> \u00e8 rilevato nel conto economico.<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019iscrizione in <span class=\"_ _2\"></span>bilancio delle <span class=\"_ _2\"></span>operazioni di <span class=\"_ _2\"></span>copertura \u00e8 interr<span class=\"_ _2\"></span>otta quando <span class=\"_ _2\"></span>non sono <span class=\"_ _2\"></span>pi\u00f9 rispettati<span class=\"_ _567\"> </span> i <span class=\"_ _9\"> </span>r<span class=\"_ _2\"></span>equisiti <span class=\"_ _9\"> </span>d\u2019efficacia, <span class=\"_ _1\"> </span>quando <span class=\"_ _9\"> </span>esse <span class=\"_ _9\"> </span>sono <span class=\"_ _1\"> </span>revocate, <span class=\"_ _1\"> </span>quando <span class=\"_ _9\"> </span>lo <span class=\"_ _9\"> </span>strumento <span class=\"_ _1\"> </span>d<span class=\"_ _b\"></span>i <span class=\"_ _9\"> </span>copertura <span class=\"_ _1\"> </span>o <span class=\"_ _9\"> </span>lo<span class=\"_ _567\"> </span> strumento coperto giungono a scadenza, sono estinti o venduti.<span class=\"_ _567\"> </span>Se lo strumento oggetto di copertura \u00e8 soggetto alla valutazione al costo ammortizzato la<span class=\"_ _567\"> </span> differ<span class=\"_ _2\"></span>enza tra il fair value determinato alla data del discontinuing (interruzione della relazione<span class=\"_ _567\"> </span> di copertura) e il costo ammortizzato \u00e8 ripartita sulla sua durata residua.<span class=\"_ _567\"> </span>12. Passivit\u00e0 finanziarie di negoziazione<span class=\"_ _567\"> </span>Criteri di iscrizione e classificazione<span class=\"_ _567\"> </span>Gli <span class=\"_ _2\"></span>strumenti finanziari <span class=\"_ _2\"></span>imputati <span class=\"_ _2\"></span>a questa <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>sono iscritti <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data di <span class=\"_ _2\"></span>sottoscrizione <span class=\"_ _2\"></span>o alla <span class=\"_ _2\"></span>data<span class=\"_ _567\"> </span>di emissione a un valore pari al fair value dello strumento, senza considerar<span class=\"_ _2\"></span>e eventuali costi o<span class=\"_ _567\"> </span>proventi di transazione dir<span class=\"_ _2\"></span>ettamente imputabili agli stessi.<span class=\"_ _567\"> </span>Sono iscritti <span class=\"_ _b\"></span>in questa <span class=\"_ _b\"></span>voce, <span class=\"_ _b\"></span>in particolare, gli <span class=\"_ _b\"></span>strumenti derivat<span class=\"_ _b\"></span>i di <span class=\"_ _b\"></span>negoziazione con <span class=\"_ _b\"></span>fair <span class=\"_ _b\"></span>value<span class=\"_ _567\"> </span>negativo.<span class=\"_ _567\"> </span>Criteri di valutazione e di rilevazione delle componenti reddituali<span class=\"_ _567\"> </span>Le Passivit\u00e0 <span class=\"_ _2\"></span>finanziarie di <span class=\"_ _2\"></span>negoziazione sono <span class=\"_ _2\"></span>valutate al <span class=\"_ _2\"></span>fair value <span class=\"_ _2\"></span>con r<span class=\"_ _2\"></span>egistrazione degli <span class=\"_ _2\"></span>effetti<span class=\"_ _567\"> </span>a Conto Economico.<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>Le <span class=\"_ _a\"></span>Passivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _2\"></span>detenute <span class=\"_ _a\"></span>per <span class=\"_ _2\"></span>negoziazione <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>cancellate <span class=\"_ _a\"></span>dal <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>quando <span class=\"_ _a\"></span>scadono<span class=\"_ _567\"> </span>i <span class=\"_ _1d\"></span>diritti <span class=\"_ _24\"> </span>contrattuali <span class=\"_ _24\"></span>sui <span class=\"_ _24\"></span>relativi <span class=\"_ _1d\"></span>flussi <span class=\"_ _1d\"></span>finanziari <span class=\"_ _24\"> </span>o <span class=\"_ _24\"></span>quando <span class=\"_ _1d\"></span>la <span class=\"_ _24\"> </span>passivit\u00e0 <span class=\"_ _24\"></span>finanziaria <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _24\"> </span>ceduta <span class=\"_ _24\"></span>con<span class=\"_ _567\"> </span>trasferimento sostanziale di tutti i rischi ed i benefici derivanti dalla propriet\u00e0 della stessa.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-675": {
   "value": "1. Attivit\u00e0 finanziarie valutate al fair value con impatto a conto economico (FVTPL)<span class=\"_ _567\"> </span>Criteri di classificazione<span class=\"_ _567\"> </span>Sono <span class=\"_ _8\"></span>classificate <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>questa <span class=\"_ _8\"></span>categoria <span class=\"_ _1d\"></span>le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _8\"></span>diverse <span class=\"_ _1d\"></span>da <span class=\"_ _8\"></span>quelle <span class=\"_ _8\"></span>classificate <span class=\"_ _8\"></span>tra <span class=\"_ _1d\"></span>le<span class=\"_ _567\"> </span>Attivit\u00e0 <span class=\"_ _2\"></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 sulla <span class=\"_ _a\"></span>redditivit\u00e0 <span class=\"_ _2\"></span>complessiva <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>Attivit\u00e0<span class=\"_ _567\"> </span>finanziare valutate al costo ammortizzato. La voce, in particolar<span class=\"_ _2\"></span>e, include:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">le attivit\u00e0 finanziarie detenute per la <span class=\"_ _b\"></span>negoziazione, essenzialmente rappresentate da titoli<span class=\"_ _567\"> </span></span>di <span class=\"_ _8\"></span>debito <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>capitale <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>dal <span class=\"_ _1d\"></span>valore <span class=\"_ _8\"></span>positivo <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>contratti <span class=\"_ _8\"></span>derivati <span class=\"_ _8\"></span>detenuti <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>finalit\u00e0 <span class=\"_ _8\"></span>di<span class=\"_ _567\"> </span>negoziazione;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _b\"></span>finanziarie <span class=\"_ _8\"></span>obbligatoriamente <span class=\"_ _8\"></span>valutate <span class=\"_ _8\"></span>al <span class=\"_ _b\"></span>fair <span class=\"_ _8\"></span>value, <span class=\"_ _8\"></span>rappresentate <span class=\"_ _b\"></span>dalle <span class=\"_ _8\"></span>attivit\u00e0<span class=\"_ _567\"> </span></span>finanziarie <span class=\"_ _24\"> </span>che <span class=\"_ _24\"> </span>non <span class=\"_ _1\"> </span>soddisfano <span class=\"_ _24\"> </span>i <span class=\"_ _1\"> </span>requisiti <span class=\"_ _24\"></span>per <span class=\"_ _24\"></span>la <span class=\"_ _24\"> </span>valutazione <span class=\"_ _1\"> </span>al <span class=\"_ _24\"> </span>costo <span class=\"_ _24\"> </span>ammortizzato <span class=\"_ _1\"> </span>o <span class=\"_ _24\"> </span>al<span class=\"_ _567\"> </span>fair <span class=\"_ _24\"> </span>value <span class=\"_ _1\"> </span>con <span class=\"_ _1\"> </span>impatto <span class=\"_ _1\"> </span>sulla <span class=\"_ _1\"> </span>redditivit\u00e0 <span class=\"_ _24\"> </span>complessiva. <span class=\"_ _1\"> </span>Si <span class=\"_ _1\"> </span>tratta <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>attivit\u00e0 <span class=\"_ _1\"> </span>finanziarie <span class=\"_ _1\"> </span>i <span class=\"_ _1\"> </span>cui<span class=\"_ _567\"> </span>termini contrattuali non prevedono esclusivamente rimborsi del capitale e pagamenti<span class=\"_ _567\"> </span>dell\u2019interesse sull\u2019importo del capitale da r<span class=\"_ _2\"></span>estituire (SPPI test non superato) oppure che<span class=\"_ _567\"> </span>non <span class=\"_ _8\"></span>sono <span class=\"_ _b\"></span>detenute <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>quadro <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>modello <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>business <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>obiettivo <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>il <span class=\"_ _b\"></span>possesso <span class=\"_ _8\"></span>di<span class=\"_ _567\"> </span>attivit\u00e0 <span class=\"_ _b\"></span>finalizzato <span class=\"_ _8\"></span>alla <span class=\"_ _b\"></span>raccol<span class=\"_ _b\"></span>ta <span class=\"_ _b\"></span>dei <span class=\"_ _8\"></span>flussi <span class=\"_ _b\"></span>finanziari <span class=\"_ _8\"></span>contrattuali <span class=\"_ _b\"></span>(\u201cHTC\u201d) <span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>cui <span class=\"_ _b\"></span>obiet<span class=\"_ _b\"></span>tivo <span class=\"_ _b\"></span>\u00e8<span class=\"_ _567\"> </span>conseguito <span class=\"_ _2\"></span>sia <span class=\"_ _2\"></span>mediante <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>raccolta <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>flussi <span class=\"_ _2\"></span>finanziari <span class=\"_ _2\"></span>contrattuali <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>mediante <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>vendita<span class=\"_ _567\"> </span>di attivit\u00e0 finanziarie (\u201cHTCS\u201d);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">le <span class=\"_ _1\"> </span>attivit\u00e0 <span class=\"_ _1\"> </span>finanziarie <span class=\"_ _9\"> </span>designate <span class=\"_ _1\"> </span>al <span class=\"_ _1\"> </span>fair <span class=\"_ _9\"> </span>value, <span class=\"_ _24\"> </span>ossia <span class=\"_ _9\"> </span>le <span class=\"_ _1\"> </span>attivit\u00e0 <span class=\"_ _1\"> </span>finanziarie <span class=\"_ _1\"> </span>cos\u00ec <span class=\"_ _9\"> </span>definite <span class=\"_ _1\"> </span>al<span class=\"_ _567\"> </span></span>momento della rilevazione iniziale e ove ne sussistano i presupposti. In r<span class=\"_ _2\"></span>elazione a tale<span class=\"_ _567\"> </span>fattispecie, <span class=\"_ _1\"> </span>un\u2019entit\u00e0 <span class=\"_ _1\"> </span>pu\u00f2 <span class=\"_ _1\"> </span>designare <span class=\"_ _24\"> </span>irrevocabilmente <span class=\"_ _1\"> </span>all\u2019iscrizione <span class=\"_ _1\"> </span>un\u2019attivit\u00e0 <span class=\"_ _1\"> </span>finanziaria<span class=\"_ _567\"> </span>come <span class=\"_ _1d\"></span>valutata <span class=\"_ _24\"> </span>al <span class=\"_ _24\"> </span>fair <span class=\"_ _24\"></span>value <span class=\"_ _24\"></span>con <span class=\"_ _1d\"></span>impatto <span class=\"_ _24\"> </span>a <span class=\"_ _24\"> </span>conto <span class=\"_ _24\"></span>economico <span class=\"_ _24\"></span>solamente <span class=\"_ _1d\"></span>se <span class=\"_ _24\"> </span>cos\u00ec <span class=\"_ _24\"> </span>facendo<span class=\"_ _567\"> </span>elimina o riduce significativamente un\u2019incoerenza valutativa.<span class=\"_ _567\"> </span>In particolare, sono oggetto di rilevazione in questa voce:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _1\"> </span>titoli <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>debito <span class=\"_ _1\"> </span>e <span class=\"_ _1\"> </span>i <span class=\"_ _1\"> </span>finanziamenti <span class=\"_ _1\"> </span>non <span class=\"_ _1\"> </span>riconducibili <span class=\"_ _1\"> </span>quind<span class=\"_ _b\"></span>i <span class=\"_ _1\"> </span>ai <span class=\"_ _1\"> </span>business <span class=\"_ _1\"> </span>model <span class=\"_ _1\"> </span>\u201cHTC\u201d <span class=\"_ _1\"> </span>o<span class=\"_ _567\"> </span></span>\u201cHTCS\u201d <span class=\"_ _8\"></span>(che <span class=\"_ _1d\"></span>sono <span class=\"_ _8\"></span>quindi <span class=\"_ _1d\"></span>inclusi <span class=\"_ _8\"></span>in <span class=\"_ _1d\"></span>un <span class=\"_ _8\"></span>business <span class=\"_ _1d\"></span>model <span class=\"_ _8\"></span>\u201cAltro/Negoziazione\u201d) <span class=\"_ _8\"></span>o <span class=\"_ _1d\"></span>che <span class=\"_ _8\"></span>non<span class=\"_ _567\"> </span>superano il test SPPI;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">gli strumenti <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>capitale non <span class=\"_ _b\"></span>qualificabili <span class=\"_ _b\"></span>di controllo, collegamento <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>controllo congiunto<span class=\"_ _567\"> </span></span>detenuti <span class=\"_ _24\"></span>per <span class=\"_ _24\"></span>finalit\u00e0 <span class=\"_ _24\"></span>di <span class=\"_ _24\"> </span>negoziazione <span class=\"_ _24\"> </span>o <span class=\"_ _24\"> </span>per <span class=\"_ _24\"> </span>cui <span class=\"_ _24\"> </span>non <span class=\"_ _24\"> </span>si <span class=\"_ _24\"> </span>sia <span class=\"_ _24\"> </span>optato, <span class=\"_ _24\"> </span>in <span class=\"_ _24\"> </span>sede <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>rilevazione<span class=\"_ _567\"> </span>iniziale, per la designazione al fair value con impatto sulla redditivit\u00e0 complessiva (c.d.<span class=\"_ _567\"> </span>\u201cFVOCI option\u201d);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">le quote di OICR.<span class=\"_ _567\"> </span></span>La <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>accoglie, <span class=\"_ _2\"></span>inoltre, <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>contratti <span class=\"_ _2\"></span>derivati, contabilizzati <span class=\"_ _a\"></span>tra le <span class=\"_ _a\"></span>attivit\u00e0 finanziarie <span class=\"_ _a\"></span>detenute per<span class=\"_ _567\"> </span>la negoziazione, che sono rappresentati come attivit\u00e0 se il fair value \u00e8 positivo e come passivit\u00e0<span class=\"_ _567\"> </span>se il fair value \u00e8 negativo. \u00c8 possibile compensare i valori corr<span class=\"_ _2\"></span>enti positivi e negativi derivanti<span class=\"_ _567\"> </span>da operazioni in essere con la <span class=\"_ _b\"></span>medesima controparte soltanto qualora si abbia <span class=\"_ _b\"></span>correntemente<span class=\"_ _567\"> </span>il diritto legale di compensare gli importi rilevati contabilmente e si intenda pr<span class=\"_ _2\"></span>ocedere al<span class=\"_ _567\"> </span>regolamento su base netta delle posizioni oggetto di compensazione.<span class=\"_ _567\"> </span>Secondo <span class=\"_ _1\"> </span>le <span class=\"_ _9\"> </span>regole <span class=\"_ _1\"> </span>generali <span class=\"_ _9\"> </span>previste <span class=\"_ _1\"> </span>dall\u2019IFRS <span class=\"_ _9\"> </span>9 <span class=\"_ _1\"> </span>in <span class=\"_ _9\"> </span>materia <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>riclassificazione <span class=\"_ _1\"> </span>delle <span class=\"_ _9\"> </span>attivit\u00e0<span class=\"_ _567\"> </span>finanziarie <span class=\"_ _b\"></span>(ad <span class=\"_ _8\"></span>eccezione <span class=\"_ _b\"></span>dei <span class=\"_ _8\"></span>titoli <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>capitale <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>cui <span class=\"_ _b\"></span>non <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _b\"></span>consentita <span class=\"_ _8\"></span>alcuna <span class=\"_ _b\"></span>riclassifica), <span class=\"_ _b\"></span>non<span class=\"_ _567\"> </span>sono ammesse <span class=\"_ _2\"></span>riclassifiche verso <span class=\"_ _2\"></span>altre categorie <span class=\"_ _2\"></span>di attivit\u00e0 finanziarie <span class=\"_ _2\"></span>salvo il <span class=\"_ _2\"></span>caso in cui <span class=\"_ _2\"></span>l\u2019entit\u00e0<span class=\"_ _567\"> </span>modifichi <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>proprio <span class=\"_ _3\"></span>modello <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>business <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>gestione <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _a\"></span>finanziarie. <span class=\"_ _a\"></span>In <span class=\"_ _a\"></span>tali <span class=\"_ _a\"></span>casi, <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>ci<span class=\"_ _567\"> </span>si attende siano altamente infrequenti, le attivit\u00e0 finanziarie potranno esser<span class=\"_ _2\"></span>e riclassificate dalla<span class=\"_ _567\"> </span>categoria valutata al fair value con impatto a conto economico in una delle altre due categorie<span class=\"_ _567\"> </span>previste <span class=\"_ _24\"></span>dall\u2019IFRS <span class=\"_ _1\"> </span>9 <span class=\"_ _24\"> </span>(Attivit\u00e0 <span class=\"_ _1\"> </span>finanziarie <span class=\"_ _1\"> </span>valutate <span class=\"_ _24\"> </span>al <span class=\"_ _1\"> </span>costo <span class=\"_ _1\"> </span>ammortizzato <span class=\"_ _1\"> </span>o <span class=\"_ _24\"> </span>Attivit\u00e0 <span class=\"_ _1\"> </span>finanziarie<span class=\"_ _567\"> </span>valutate al fair value con impatto sulla redditivit\u00e0 complessiva). Il valor<span class=\"_ _2\"></span>e di trasferimento \u00e8<span class=\"_ _567\"> </span>rappresentato <span class=\"_ _8\"></span>dal <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>al <span class=\"_ _1d\"></span>momento <span class=\"_ _8\"></span>della <span class=\"_ _1d\"></span>riclassifica <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>gl<span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>effetti <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>stessa <span class=\"_ _1d\"></span>operano <span class=\"_ _8\"></span>in<span class=\"_ _567\"> </span>maniera prospettica a partire dalla data di riclassificazione. In questo caso, il tasso di interesse<span class=\"_ _567\"> </span>effettivo <span class=\"_ _2\"></span>dell\u2019attivit\u00e0 <span class=\"_ _2\"></span>finanziaria riclassificata <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>rideterminato in <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>al suo <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di<span class=\"_ _567\"> </span>riclassificazione e tale <span class=\"_ _2\"></span>data viene considerata come data <span class=\"_ _2\"></span>di rilevazione iniziale per l\u2019allocazione<span class=\"_ _567\"> </span>nei diversi stadi di rischio creditizio (stage assignment) ai fini dell\u2019impairment.<span class=\"_ _567\"> </span>Criteri di iscrizione<span class=\"_ _567\"> </span>La rilevazione <span class=\"_ _a\"></span>iniziale delle attivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _2\"></span>\u00e8 ef<span class=\"_ _2\"></span>fettuata alla <span class=\"_ _2\"></span>data di <span class=\"_ _2\"></span>regolamento <span class=\"_ _2\"></span>per i <span class=\"_ _2\"></span>titoli di<span class=\"_ _567\"> </span>debito e di capitale e alla data di sottoscrizione per i contratti derivati.<span class=\"_ _567\"> </span>All\u2019atto della rilevazione <span class=\"_ _b\"></span>iniziale le <span class=\"_ _b\"></span>attivit\u00e0 finanziarie valutate <span class=\"_ _b\"></span>al fair <span class=\"_ _b\"></span>value con impatto <span class=\"_ _b\"></span>a conto<span class=\"_ _567\"> </span> economico sono rilevate al fair value, che corrisponde al corrispettivo pagato, senza considerare<span class=\"_ _567\"> </span> i costi o proventi di transazione dir<span class=\"_ _2\"></span>ettamente attribuibili allo strumento stesso che sono imputati<span class=\"_ _567\"> </span> nel Conto Economico.<span class=\"_ _567\"> </span>Criteri di valutazione<span class=\"_ _567\"> </span>Successivamente alla <span class=\"_ _2\"></span>rilevazione <span class=\"_ _2\"></span>iniziale, le <span class=\"_ _2\"></span>Attivit\u00e0 finanziarie <span class=\"_ _2\"></span>valutate al <span class=\"_ _2\"></span>fair value <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>impatto<span class=\"_ _567\"> </span> a conto economico sono valorizzate al fair value. Gli effetti dell\u2019applicazione di tale criterio di<span class=\"_ _567\"> </span> valutazione sono imputati nel Conto Economico.<span class=\"_ _567\"> </span>Per <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>determinazione <span class=\"_ _1\"> </span>del <span class=\"_ _24\"> </span>fair <span class=\"_ _24\"> </span>value <span class=\"_ _1\"> </span>degli <span class=\"_ _24\"> </span>strumenti <span class=\"_ _24\"> </span>finanziari <span class=\"_ _1\"> </span>quotati <span class=\"_ _24\"> </span>in <span class=\"_ _1\"> </span>un <span class=\"_ _24\"> </span>mercato <span class=\"_ _24\"></span>attivo,<span class=\"_ _567\"> </span> vengono <span class=\"_ _8\"></span>utilizzate <span class=\"_ _8\"></span>quotazioni <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>mercato. <span class=\"_ _8\"></span>In <span class=\"_ _8\"></span>assenza <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>un <span class=\"_ _8\"></span>mercato <span class=\"_ _8\"></span>attivo, <span class=\"_ _8\"></span>vengono <span class=\"_ _8\"></span>utilizzati<span class=\"_ _567\"> </span> metodi di stima e modelli valutativi comunemente adottati, che tengono conto di tutti i fattori<span class=\"_ _567\"> </span> di rischio correlati agli strumenti e che sono basati su dati rilevabili sul mer<span class=\"_ _2\"></span>cato. Per i titoli<span class=\"_ _567\"> </span> di <span class=\"_ _8\"></span>capitale <span class=\"_ _1d\"></span>non <span class=\"_ _1d\"></span>quotati <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>un <span class=\"_ _1d\"></span>mercato <span class=\"_ _8\"></span>attivo, <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>criterio <span class=\"_ _1d\"></span>del <span class=\"_ _1d\"></span>costo <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _8\"></span>utilizzato <span class=\"_ _1d\"></span>quale <span class=\"_ _1d\"></span>stima <span class=\"_ _1d\"></span>del<span class=\"_ _567\"> </span> fair value soltanto in via residuale e limitatamente a poche cir<span class=\"_ _2\"></span>costanze, ossia in caso di non<span class=\"_ _567\"> </span> applicabilit\u00e0 dei metodi di valutazione, ovvero in pr<span class=\"_ _2\"></span>esenza di un\u2019ampia gamma di possibili stime<span class=\"_ _567\"> </span> del fair value, nel cui ambito il costo rappresenta la stima pi\u00f9 significativa.<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>Le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>finanziarie <span class=\"_ _1d\"></span>sono <span class=\"_ _8\"></span>cancellate <span class=\"_ _1d\"></span>dal <span class=\"_ _1d\"></span>bilancio <span class=\"_ _8\"></span>solamente <span class=\"_ _1d\"></span>se <span class=\"_ _1d\"></span>la <span class=\"_ _8\"></span>cessione <span class=\"_ _1d\"></span>ha <span class=\"_ _1d\"></span>comportato <span class=\"_ _8\"></span>il<span class=\"_ _567\"> </span> sostanziale <span class=\"_ _2\"></span>trasferimento di <span class=\"_ _a\"></span>tutti i <span class=\"_ _2\"></span>rischi <span class=\"_ _2\"></span>e benefici <span class=\"_ _a\"></span>connessi alle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>stesse. <span class=\"_ _2\"></span>Qualora sia <span class=\"_ _2\"></span>stata<span class=\"_ _567\"> </span> invece mantenuta <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>quota <span class=\"_ _b\"></span>parte <span class=\"_ _b\"></span>rilevante <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>rischi <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>benefici relativi <span class=\"_ _b\"></span>alle <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>finanziarie<span class=\"_ _567\"> </span> cedute, <span class=\"_ _8\"></span>queste <span class=\"_ _b\"></span>continuano <span class=\"_ _8\"></span>ad <span class=\"_ _8\"></span>essere <span class=\"_ _b\"></span>iscritte <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>bilancio, <span class=\"_ _b\"></span>ancorch\u00e9 <span class=\"_ _8\"></span>giuridicamente <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>titolarit\u00e0<span class=\"_ _567\"> </span> delle attivit\u00e0 stesse sia stata effettivamente trasferita.<span class=\"_ _567\"> </span>Nel <span class=\"_ _24\"> </span>caso <span class=\"_ _24\"> </span>in <span class=\"_ _1\"> </span>cui <span class=\"_ _24\"> </span>non <span class=\"_ _24\"> </span>sia <span class=\"_ _1\"> </span>possibile <span class=\"_ _24\"> </span>accertare <span class=\"_ _24\"> </span>il <span class=\"_ _24\"> </span>sostanziale <span class=\"_ _1\"> </span>trasferimento <span class=\"_ _24\"> </span>dei <span class=\"_ _24\"> </span>rischi <span class=\"_ _1\"> </span>e <span class=\"_ _24\"> </span>benefici,<span class=\"_ _567\"> </span> le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>cancellate <span class=\"_ _8\"></span>dal <span class=\"_ _8\"></span>bilancio <span class=\"_ _8\"></span>qualora <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>sia <span class=\"_ _8\"></span>stato <span class=\"_ _8\"></span>mantenuto <span class=\"_ _8\"></span>alcun <span class=\"_ _8\"></span>tipo<span class=\"_ _567\"> </span> di controllo sulle stesse. In caso contrario, la conservazione, anche in parte, di tale contr<span class=\"_ _2\"></span>ollo<span class=\"_ _567\"> </span> comporta il mantenimento in bilancio delle attivit\u00e0 in misura pari al coinvolgimento residuo,<span class=\"_ _567\"> </span> misurato dall\u2019esposizione ai cambiamenti di valore delle attivit\u00e0 cedute ed alle variazioni dei<span class=\"_ _567\"> </span> flussi finanziari delle stesse.<span class=\"_ _567\"> </span>Infine, <span class=\"_ _24\"> </span>le <span class=\"_ _24\"> </span>at<span class=\"_ _b\"></span>tivit\u00e0 <span class=\"_ _24\"> </span>finanziarie <span class=\"_ _24\"> </span>cedute <span class=\"_ _1\"> </span>vengono <span class=\"_ _24\"> </span>cancellate <span class=\"_ _1\"> </span>dal <span class=\"_ _24\"> </span>bilancio <span class=\"_ _1\"> </span>nel <span class=\"_ _24\"> </span>caso <span class=\"_ _1\"> </span>in <span class=\"_ _24\"> </span>cui <span class=\"_ _24\"> </span>vi <span class=\"_ _1\"> </span>sia <span class=\"_ _24\"> </span>la<span class=\"_ _567\"> </span> conservazione <span class=\"_ _9\"> </span>dei <span class=\"_ _1\"> </span>diritti <span class=\"_ _9\"> </span>contrattuali <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>ricever<span class=\"_ _2\"></span>e <span class=\"_ _9\"> </span>i <span class=\"_ _9\"> </span>r<span class=\"_ _2\"></span>elativi <span class=\"_ _9\"> </span>flussi <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>cassa, <span class=\"_ _9\"> </span>con <span class=\"_ _9\"> </span>la <span class=\"_ _1\"> </span>contestuale<span class=\"_ _567\"> </span> assunzione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>un\u2019obbligazione <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>pagare <span class=\"_ _8\"></span>detti <span class=\"_ _8\"></span>flussi, <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>solo <span class=\"_ _8\"></span>essi, <span class=\"_ _8\"></span>senza <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>ritardo <span class=\"_ _8\"></span>rilevante <span class=\"_ _8\"></span>ad<span class=\"_ _567\"> </span> altri soggetti terzi.<span class=\"_ _567\"> </span>2. <span class=\"_ _7d\"></span>Attivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _3\"></span>valutate <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>sulla <span class=\"_ _3\"></span>redditivit\u00e0 <span class=\"_ _7d\"></span>complessiva <span class=\"_ _3\"></span>(FVOCI)<span class=\"_ _567\"> </span>Criteri di classificazione<span class=\"_ _567\"> </span>Sono <span class=\"_ _a\"></span>incluse <span class=\"_ _2\"></span>nella <span class=\"_ _a\"></span>presente <span class=\"_ _a\"></span>categoria <span class=\"_ _2\"></span>le <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _a\"></span>che <span class=\"_ _2\"></span>soddisfano <span class=\"_ _a\"></span>entrambe <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>seguenti<span class=\"_ _567\"> </span>condizioni:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">l\u2019attivit\u00e0 <span class=\"_ _3\"></span>finanziaria <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>posseduta <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>un <span class=\"_ _a\"></span>modello <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>business <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>obiettivo <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _3\"></span>conseguito<span class=\"_ _567\"> </span></span>sia <span class=\"_ _a\"></span>mediante <span class=\"_ _2\"></span>l\u2019incasso <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>flussi <span class=\"_ _a\"></span>finanziari <span class=\"_ _2\"></span>previsti <span class=\"_ _a\"></span>contrattualmente <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>mediante <span class=\"_ _a\"></span>la <span class=\"_ _2\"></span>vendita<span class=\"_ _567\"> </span>(HTCS) e<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _2\"></span>termini contrattuali <span class=\"_ _2\"></span>dell\u2019attivit\u00e0 <span class=\"_ _2\"></span>finanziaria pr<span class=\"_ _2\"></span>evedono, a <span class=\"_ _a\"></span>determinate date, <span class=\"_ _2\"></span>flussi <span class=\"_ _2\"></span>finanziari<span class=\"_ _567\"> </span></span>rappresentati unicamente da pagamenti del capitale e dell\u2019inter<span class=\"_ _2\"></span>esse sull\u2019importo del<span class=\"_ _567\"> </span>capitale da restituir<span class=\"_ _2\"></span>e (SPPI test superato).<span class=\"_ _567\"> </span>Sono <span class=\"_ _a\"></span>inoltre <span class=\"_ _a\"></span>inclusi <span class=\"_ _a\"></span>nella <span class=\"_ _2\"></span>voce <span class=\"_ _a\"></span>gli <span class=\"_ _2\"></span>strumenti <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>capitale, <span class=\"_ _a\"></span>non <span class=\"_ _a\"></span>detenuti <span class=\"_ _2\"></span>per <span class=\"_ _a\"></span>finalit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>negoziazione,<span class=\"_ _567\"> </span>per cui al momento della rilevazione iniziale \u00e8 stata esercitata l\u2019opzione per la designazione al<span class=\"_ _567\"> </span>fair value con impatto sulla redditivit\u00e0 complessiva (FVOCI option).<span class=\"_ _567\"> </span>In particolare, sono oggetto di rilevazione in questa voce:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _1\"> </span>titoli <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>debito <span class=\"_ _1\"> </span>che <span class=\"_ _1\"> </span>sono <span class=\"_ _1\"> </span>riconducibili <span class=\"_ _1\"> </span>ad <span class=\"_ _9\"> </span>un <span class=\"_ _24\"> </span>modello <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>business <span class=\"_ _1\"> </span>HTCS <span class=\"_ _9\"> </span>e <span class=\"_ _24\"> </span>che <span class=\"_ _1\"> </span>hanno<span class=\"_ _567\"> </span></span>superato il test SPPI;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">le <span class=\"_ _a\"></span>interessenze <span class=\"_ _3\"></span>azionarie, <span class=\"_ _2\"></span>non <span class=\"_ _a\"></span>qualificabili <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>controllo, <span class=\"_ _3\"></span>collegamento <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>controllo <span class=\"_ _3\"></span>congiunto,<span class=\"_ _567\"> </span></span>che <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>detenute <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>finalit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>negoziazione, <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>esercitata <span class=\"_ _8\"></span>l\u2019opzione <span class=\"_ _8\"></span>per<span class=\"_ _567\"> </span>la designazione al fair value con impatto sulla redditivit\u00e0 complessiva (\u201cFVOCI option\u201d).<span class=\"_ _567\"> </span>Secondo <span class=\"_ _1\"> </span>le <span class=\"_ _9\"> </span>regole <span class=\"_ _1\"> </span>generali <span class=\"_ _9\"> </span>previste <span class=\"_ _1\"> </span>dall\u2019IFRS <span class=\"_ _9\"> </span>9 <span class=\"_ _1\"> </span>in <span class=\"_ _9\"> </span>materia <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>riclassificazione <span class=\"_ _1\"> </span>delle <span class=\"_ _9\"> </span>attivit\u00e0<span class=\"_ _567\"> </span>finanziarie <span class=\"_ _b\"></span>(ad <span class=\"_ _8\"></span>eccezione <span class=\"_ _b\"></span>dei <span class=\"_ _8\"></span>titoli <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>capitale <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>cui <span class=\"_ _b\"></span>non <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _b\"></span>consentita <span class=\"_ _8\"></span>alcuna <span class=\"_ _b\"></span>riclassifica), <span class=\"_ _b\"></span>non<span class=\"_ _567\"> </span>sono ammesse <span class=\"_ _2\"></span>riclassifiche verso <span class=\"_ _2\"></span>altre categorie <span class=\"_ _2\"></span>di attivit\u00e0 finanziarie <span class=\"_ _2\"></span>salvo il <span class=\"_ _2\"></span>caso in cui <span class=\"_ _2\"></span>l\u2019entit\u00e0<span class=\"_ _567\"> </span>modifichi il <span class=\"_ _2\"></span>proprio <span class=\"_ _2\"></span>modello di business <span class=\"_ _2\"></span>per la <span class=\"_ _2\"></span>gestione delle attivit\u00e0 <span class=\"_ _2\"></span>finanziarie. In <span class=\"_ _2\"></span>tali casi, che<span class=\"_ _567\"> </span>ci <span class=\"_ _1d\"></span>si <span class=\"_ _24\"> </span>attende <span class=\"_ _24\"> </span>siano <span class=\"_ _24\"></span>altamente <span class=\"_ _24\"></span>infrequenti, <span class=\"_ _1d\"></span>le <span class=\"_ _24\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>finanziarie <span class=\"_ _24\"> </span>potranno <span class=\"_ _24\"> </span>essere <span class=\"_ _1d\"></span>riclassificate<span class=\"_ _567\"> </span>dalla categoria valutata al fair value con impatto sulla redditivit\u00e0 complessiva in una delle altr<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span>due categorie previste dall\u2019IFRS 9 (Attivit\u00e0 finanziarie valutate al costo ammortizzato o Attivit\u00e0<span class=\"_ _567\"> </span>finanziarie <span class=\"_ _24\"> </span>valutate <span class=\"_ _1\"> </span>al <span class=\"_ _24\"> </span>fair <span class=\"_ _1\"> </span>value <span class=\"_ _24\"> </span>con <span class=\"_ _1\"> </span>impatto <span class=\"_ _24\"> </span>a <span class=\"_ _1\"> </span>conto <span class=\"_ _24\"> </span>economico). <span class=\"_ _1\"> </span>Il <span class=\"_ _24\"> </span>valore <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>trasferimento<span class=\"_ _567\"> </span>\u00e8 <span class=\"_ _1d\"></span>rappresentato <span class=\"_ _8\"></span>dal <span class=\"_ _1d\"></span>fair <span class=\"_ _1d\"></span>value <span class=\"_ _1d\"></span>al <span class=\"_ _1d\"></span>momento <span class=\"_ _1d\"></span>della <span class=\"_ _1d\"></span>riclassifica <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>gli <span class=\"_ _1d\"></span>effetti <span class=\"_ _8\"></span>della <span class=\"_ _1d\"></span>stessa <span class=\"_ _1d\"></span>operano<span class=\"_ _567\"> </span>in <span class=\"_ _1\"> </span>maniera <span class=\"_ _1\"> </span>prospettica <span class=\"_ _1\"> </span>a <span class=\"_ _9\"> </span>partire <span class=\"_ _24\"> </span>dalla <span class=\"_ _9\"> </span>data <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>riclassificazione. <span class=\"_ _1\"> </span>Nel <span class=\"_ _9\"> </span>caso <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>riclassifica <span class=\"_ _9\"> </span>dalla<span class=\"_ _567\"> </span>categoria <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>oggetto <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>quella <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>costo <span class=\"_ _b\"></span>ammortizzato, <span class=\"_ _8\"></span>l\u2019utile <span class=\"_ _8\"></span>(perdita) <span class=\"_ _b\"></span>cumulato <span class=\"_ _8\"></span>rilevato <span class=\"_ _b\"></span>nella riserva <span class=\"_ _8\"></span>da <span class=\"_ _b\"></span>valutazione <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>portato <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>rettifica <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>fair <span class=\"_ _b\"></span>value <span class=\"_ _8\"></span>dell\u2019attivit\u00e0 <span class=\"_ _8\"></span>finanziaria <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>data <span class=\"_ _b\"></span>della riclassificazione. <span class=\"_ _2\"></span>Nel <span class=\"_ _a\"></span>caso <span class=\"_ _2\"></span>invece <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>riclassifica <span class=\"_ _2\"></span>nella <span class=\"_ _2\"></span>categoria <span class=\"_ _a\"></span>del <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>impatto <span class=\"_ _2\"></span>a <span class=\"_ _a\"></span>Conto Economico, l'utile (perdita) cumulato rilevato pr<span class=\"_ _2\"></span>ecedentemente nella riserva da valutazione \u00e8 riclassificato dal patrimonio netto all'utile (perdita) d'eser<span class=\"_ _2\"></span>cizio.<span class=\"_ _567\"> </span>Criteri di iscrizione<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019iscrizione <span class=\"_ _8\"></span>iniziale <span class=\"_ _b\"></span>delle <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _8\"></span>effettuata <span class=\"_ _b\"></span>alla <span class=\"_ _8\"></span>data <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>regolamento <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>titoli <span class=\"_ _b\"></span>d<span class=\"_ _b\"></span>i debito e per i titoli di capitale.<span class=\"_ _567\"> </span>All\u2019atto della rilevazione iniziale le attivit\u00e0 sono contabilizzate al fair value con impatto sulla redditivit\u00e0 complessiva, compr<span class=\"_ _2\"></span>ensivo dei costi o proventi di transazione direttamente attribuibili allo strumento stesso.<span class=\"_ _567\"> </span>Criteri di valutazione<span class=\"_ _567\"> </span>Successivamente <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>rilevazione <span class=\"_ _1d\"></span>iniziale, <span class=\"_ _8\"></span>le <span class=\"_ _1d\"></span>Attivit\u00e0 <span class=\"_ _8\"></span>classificate <span class=\"_ _8\"></span>al <span class=\"_ _1d\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _1d\"></span>con <span class=\"_ _8\"></span>impatto <span class=\"_ _1d\"></span>sulla redditivit\u00e0 complessiva, diverse dai titoli di capitale, sono valutate al fair value con la rilevazione a Conto Economico degli impatti derivanti dall\u2019applicazione del costo ammortizzato, degli effetti dell\u2019impairment e dell\u2019eventuale ef<span class=\"_ _2\"></span>fetto cambio, mentre gli altri utili o perdite derivanti da <span class=\"_ _b\"></span>una <span class=\"_ _8\"></span>variazione <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>fair <span class=\"_ _b\"></span>value <span class=\"_ _8\"></span>sono <span class=\"_ _b\"></span>rilevati <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>una <span class=\"_ _8\"></span>specifica <span class=\"_ _b\"></span>riserva <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>patrimonio <span class=\"_ _8\"></span>netto <span class=\"_ _b\"></span>finch\u00e9 l\u2019attivit\u00e0 <span class=\"_ _1d\"></span>finanziaria <span class=\"_ _1d\"></span>non <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _24\"></span>cancellata. <span class=\"_ _1d\"></span>Al <span class=\"_ _1d\"></span>momento <span class=\"_ _1d\"></span>della <span class=\"_ _24\"></span>dismissione, <span class=\"_ _1d\"></span>totale <span class=\"_ _1d\"></span>o <span class=\"_ _1d\"></span>parziale, <span class=\"_ _24\"></span>l\u2019utile o la perdita cumulati nella riserva da valutazione sono riversati, in tutto o in parte, a Conto Economico.<span class=\"_ _567\"> </span>Gli strumenti di <span class=\"_ _b\"></span>capitale per <span class=\"_ _b\"></span>cui \u00e8 stata <span class=\"_ _b\"></span>effettuata la scelta per <span class=\"_ _b\"></span>la classificazione <span class=\"_ _b\"></span>nella presente categoria <span class=\"_ _b\"></span>sono <span class=\"_ _8\"></span>valutati <span class=\"_ _8\"></span>al <span class=\"_ _b\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>gli <span class=\"_ _8\"></span>importi <span class=\"_ _b\"></span>rilevati <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>una <span class=\"_ _b\"></span>specifica <span class=\"_ _8\"></span>riserva <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>patrimonio netto non devono essere successivamente trasferiti a Conto Economico, neanche in caso di <span class=\"_ _1d\"></span>cessione. <span class=\"_ _1d\"></span>La <span class=\"_ _1d\"></span>sola <span class=\"_ _24\"></span>componente <span class=\"_ _1d\"></span>riferibile <span class=\"_ _1d\"></span>ai <span class=\"_ _1d\"></span>titoli <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>capitale <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>questione <span class=\"_ _24\"></span>che <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _1d\"></span>oggetto <span class=\"_ _1d\"></span>di rilevazione a conto economico \u00e8 rappresentata dai r<span class=\"_ _2\"></span>elativi dividendi.<span class=\"_ _567\"> </span>Il <span class=\"_ _a\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _a\"></span>viene <span class=\"_ _2\"></span>determinato <span class=\"_ _a\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>dei <span class=\"_ _a\"></span>criteri <span class=\"_ _2\"></span>gi\u00e0 <span class=\"_ _a\"></span>illustrati <span class=\"_ _2\"></span>per <span class=\"_ _a\"></span>le <span class=\"_ _2\"></span>Attivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _a\"></span>valutate al fair value con impatto a conto economico.<span class=\"_ _567\"> </span>Le <span class=\"_ _9\"> </span>Attivit\u00e0 <span class=\"_ _9\"> </span>finanziarie <span class=\"_ _9\"> </span>valutate <span class=\"_ _1\"> </span>al <span class=\"_ _9\"> </span>fair <span class=\"_ _9\"> </span>value <span class=\"_ _9\"> </span>con <span class=\"_ _9\"> </span>impatto <span class=\"_ _9\"> </span>sulla <span class=\"_ _9\"> </span>r<span class=\"_ _2\"></span>edditivit\u00e0 <span class=\"_ _9\"> </span>complessiva <span class=\"_ _9\"> </span>sono soggette <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>verifica <span class=\"_ _1d\"></span>dell\u2019incremento <span class=\"_ _8\"></span>significativo <span class=\"_ _1d\"></span>del <span class=\"_ _1d\"></span>rischio <span class=\"_ _1d\"></span>creditizio <span class=\"_ _1d\"></span>(impairment) <span class=\"_ _1d\"></span>prevista dall\u2019IFRS 9, al pari delle Attivit\u00e0 al costo ammortizzato, con conseguente rilevazione a Conto<span class=\"_ _567\"> </span> Economico <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>rettifica <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>valor<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>copertura <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>perdite <span class=\"_ _8\"></span>attese. <span class=\"_ _8\"></span>Pi\u00f9 <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>particolare, <span class=\"_ _8\"></span>sugli<span class=\"_ _567\"> </span>strumenti <span class=\"_ _9\"> </span>classificati <span class=\"_ _1\"> </span>in <span class=\"_ _9\"> </span>stage <span class=\"_ _9\"> </span>1 <span class=\"_ _9\"> </span>(ossia <span class=\"_ _1\"> </span>sulle <span class=\"_ _9\"> </span>attivit\u00e0 <span class=\"_ _9\"> </span>finanziarie <span class=\"_ _9\"> </span>al <span class=\"_ _1\"> </span>momento <span class=\"_ _9\"> </span>dell\u2019origination,<span class=\"_ _567\"> </span>ove <span class=\"_ _8\"></span>non <span class=\"_ _1d\"></span>deteriorate, <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>sugli <span class=\"_ _1d\"></span>strumenti <span class=\"_ _8\"></span>per <span class=\"_ _1d\"></span>cui <span class=\"_ _1d\"></span>non <span class=\"_ _1d\"></span>si <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _8\"></span>verificato <span class=\"_ _1d\"></span>un <span class=\"_ _1d\"></span>significativo <span class=\"_ _1d\"></span>incremento<span class=\"_ _567\"> </span>del rischio creditizio rispetto alla data di rilevazione iniziale) \u00e8 contabilizzata, ad ogni data di<span class=\"_ _567\"> </span>reporting, una perdita attesa ad un anno. Invece, per gli strumenti classificat<span class=\"_ _b\"></span>i in stage 2 (bonis<span class=\"_ _567\"> </span>per <span class=\"_ _24\"> </span>i <span class=\"_ _24\"> </span>quali <span class=\"_ _1\"> </span>si <span class=\"_ _24\"> </span>\u00e8 <span class=\"_ _24\"> </span>verificato <span class=\"_ _1\"> </span>un <span class=\"_ _24\"> </span>incremento <span class=\"_ _24\"> </span>significativo <span class=\"_ _24\"> </span>del <span class=\"_ _1\"> </span>rischio <span class=\"_ _24\"> </span>creditizio <span class=\"_ _24\"> </span>rispetto <span class=\"_ _24\"> </span>alla <span class=\"_ _1\"> </span>data<span class=\"_ _567\"> </span>di rilevazione iniziale) e in stage 3 (esposizioni deteriorate) viene contabilizzata una perdita<span class=\"_ _567\"> </span>attesa <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>l\u2019intera <span class=\"_ _b\"></span>vita <span class=\"_ _8\"></span>r<span class=\"_ _2\"></span>esidua <span class=\"_ _b\"></span>dello <span class=\"_ _8\"></span>strumento <span class=\"_ _b\"></span>finanziario. <span class=\"_ _b\"></span>Non <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>assoggettati <span class=\"_ _8\"></span>al processo<span class=\"_ _567\"> </span>di impairment i titoli di capitale.<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>Le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _a\"></span>sono <span class=\"_ _2\"></span>cancellate <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>criteri <span class=\"_ _a\"></span>gi\u00e0 illustrati <span class=\"_ _a\"></span>per <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>Attivit\u00e0<span class=\"_ _567\"> </span>finanziarie valutate al fair value con impatto a conto economico.<span class=\"_ _567\"> </span>3. Attivit\u00e0 finanziarie valutate al costo ammortizzato<span class=\"_ _567\"> </span>Criteri di classificazione<span class=\"_ _567\"> </span>Sono <span class=\"_ _b\"></span>incluse nel<span class=\"_ _b\"></span>la presente <span class=\"_ _b\"></span>categoria <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>finanziarie <span class=\"_ _b\"></span>(in <span class=\"_ _b\"></span>particolare finanziamenti <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>titoli<span class=\"_ _567\"> </span>di debito) che soddisfano entrambe le seguenti condizioni:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">l\u2019attivit\u00e0 <span class=\"_ _3\"></span>finanziaria <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>posseduta <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>un <span class=\"_ _a\"></span>modello <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>business <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>obiettivo <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _3\"></span>conseguito<span class=\"_ _567\"> </span></span>mediante l\u2019incasso dei flussi finanziari previsti contrattualmente (HTC), e<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _2\"></span>termini contrattuali <span class=\"_ _2\"></span>dell\u2019attivit\u00e0 <span class=\"_ _2\"></span>finanziaria pr<span class=\"_ _2\"></span>evedono, a <span class=\"_ _a\"></span>determinate date, <span class=\"_ _2\"></span>flussi <span class=\"_ _2\"></span>finanziari<span class=\"_ _567\"> </span></span>rappresentati unicamente da pagamenti del capitale e dell\u2019inter<span class=\"_ _2\"></span>esse sull\u2019importo del<span class=\"_ _567\"> </span>capitale da restituir<span class=\"_ _2\"></span>e (SPPI test superato).<span class=\"_ _567\"> </span>In particolare, sono oggetto di rilevazione in questa voce:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">gli <span class=\"_ _8\"></span>impieghi <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>banche <span class=\"_ _8\"></span>nelle <span class=\"_ _1d\"></span>diverse <span class=\"_ _8\"></span>forme <span class=\"_ _8\"></span>tecniche <span class=\"_ _8\"></span>che <span class=\"_ _1d\"></span>presentano <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>requisiti <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>al<span class=\"_ _567\"> </span></span>paragrafo precedente;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">gli <span class=\"_ _b\"></span>impieghi <span class=\"_ _8\"></span>con <span class=\"_ _b\"></span>clientela <span class=\"_ _b\"></span>nelle <span class=\"_ _8\"></span>diverse <span class=\"_ _b\"></span>forme <span class=\"_ _8\"></span>tecniche <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>presentano <span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>requisiti di <span class=\"_ _8\"></span>cui <span class=\"_ _b\"></span>al<span class=\"_ _567\"> </span></span>paragrafo precedente;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i titoli di debito che presentano i r<span class=\"_ _2\"></span>equisiti di cui al paragrafo precedente.<span class=\"_ _567\"> </span></span>Secondo <span class=\"_ _1\"> </span>le <span class=\"_ _9\"> </span>regole <span class=\"_ _1\"> </span>generali <span class=\"_ _9\"> </span>pr<span class=\"_ _2\"></span>eviste <span class=\"_ _9\"> </span>dall\u2019IFRS <span class=\"_ _1\"> </span>9 <span class=\"_ _9\"> </span>in <span class=\"_ _1\"> </span>materia <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>riclassificazione <span class=\"_ _9\"> </span>delle <span class=\"_ _1\"> </span>attivit\u00e0 finanziarie, <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>ammesse <span class=\"_ _a\"></span>riclassifiche <span class=\"_ _3\"></span>verso <span class=\"_ _3\"></span>altre <span class=\"_ _3\"></span>categorie <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _a\"></span>finanziarie <span class=\"_ _3\"></span>salvo <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>caso in <span class=\"_ _b\"></span>cui <span class=\"_ _b\"></span>l\u2019entit\u00e0 <span class=\"_ _b\"></span>modifichi <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>oprio <span class=\"_ _b\"></span>modello <span class=\"_ _8\"></span>di business <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>la gestione <span class=\"_ _8\"></span>delle attivit\u00e0 <span class=\"_ _8\"></span>finanziarie. In tali <span class=\"_ _b\"></span>casi, che <span class=\"_ _b\"></span>ci si <span class=\"_ _b\"></span>attende siano <span class=\"_ _b\"></span>altamente infrequenti, le <span class=\"_ _b\"></span>attivit\u00e0 finanziarie <span class=\"_ _b\"></span>potranno essere riclassificate <span class=\"_ _1d\"></span>dalla <span class=\"_ _24\"> </span>categoria <span class=\"_ _24\"></span>valutata <span class=\"_ _24\"></span>al <span class=\"_ _1d\"></span>costo <span class=\"_ _24\"> </span>ammortizzato <span class=\"_ _24\"></span>in <span class=\"_ _24\"></span>una <span class=\"_ _1d\"></span>delle <span class=\"_ _24\"> </span>altre <span class=\"_ _1d\"></span>due <span class=\"_ _24\"> </span>categorie previste <span class=\"_ _9\"> </span>dall\u2019IFRS  9 <span class=\"_ _9\"> </span>(Attivit\u00e0 <span class=\"_ _9\"> </span>finanziarie  valutate <span class=\"_ _9\"> </span>al  fair <span class=\"_ _9\"> </span>value <span class=\"_ _38\"> </span>con <span class=\"_ _9\"> </span>impatto  sulla <span class=\"_ _9\"> </span>redditivit\u00e0 complessiva <span class=\"_ _2\"></span>o <span class=\"_ _a\"></span>Att<span class=\"_ _b\"></span>ivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _a\"></span>valutate al <span class=\"_ _a\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>con <span class=\"_ _a\"></span>impat<span class=\"_ _b\"></span>to <span class=\"_ _2\"></span>a <span class=\"_ _a\"></span>conto economico). <span class=\"_ _a\"></span>Il <span class=\"_ _2\"></span>valore di <span class=\"_ _8\"></span>trasferimento <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _1d\"></span>rappresentato <span class=\"_ _8\"></span>dal <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>momento <span class=\"_ _1d\"></span>della <span class=\"_ _8\"></span>riclassificazione <span class=\"_ _8\"></span>e <span class=\"_ _1d\"></span>gli <span class=\"_ _8\"></span>effetti della <span class=\"_ _2\"></span>riclassificazione operano <span class=\"_ _a\"></span>in maniera <span class=\"_ _2\"></span>prospettica <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>partire <span class=\"_ _2\"></span>dalla data <span class=\"_ _a\"></span>di riclassificazione. <span class=\"_ _2\"></span>Gli utili <span class=\"_ _b\"></span>o <span class=\"_ _8\"></span>le <span class=\"_ _b\"></span>perdite <span class=\"_ _b\"></span>risul<span class=\"_ _b\"></span>tanti <span class=\"_ _b\"></span>dalla <span class=\"_ _8\"></span>differ<span class=\"_ _2\"></span>enza <span class=\"_ _8\"></span>tra <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>costo <span class=\"_ _b\"></span>ammortizzato <span class=\"_ _8\"></span>dell'attivit\u00e0 <span class=\"_ _b\"></span>finanziaria <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>il relativo <span class=\"_ _a\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _a\"></span>sono <span class=\"_ _2\"></span>rilevati <span class=\"_ _2\"></span>a <span class=\"_ _a\"></span>conto <span class=\"_ _2\"></span>economico <span class=\"_ _2\"></span>nel <span class=\"_ _a\"></span>caso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>riclassifica <span class=\"_ _a\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>Attivit\u00e0 <span class=\"_ _a\"></span>finanziarie valutate al fair value con impatto a conto economico e a Patrimonio netto, nell\u2019apposita riserva di valutazione, nel caso di riclassifica tra le Attivit\u00e0 finanziarie valutate <span class=\"_ _2\"></span>al fair value con impatto sulla redditivit\u00e0 complessiva.<span class=\"_ _567\"> </span>Criteri di iscrizione<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019iscrizione iniziale dell\u2019attivit\u00e0 finanziaria avviene alla data di regolamento per i titoli di debito ed alla data di erogazione nel caso di cr<span class=\"_ _2\"></span>editi. All\u2019atto della rilevazione iniziale le attivit\u00e0 sono contabilizzate al fair value, comprensivo dei costi o pr<span class=\"_ _2\"></span>oventi di transazione direttamente attribuibili allo strumento stesso.<span class=\"_ _567\"> </span>In <span class=\"_ _24\"> </span>part<span class=\"_ _b\"></span>icolare, <span class=\"_ _24\"> </span>per <span class=\"_ _1\"> </span>quel <span class=\"_ _1\"> </span>che <span class=\"_ _1\"> </span>attiene <span class=\"_ _24\"> </span>ai <span class=\"_ _1\"> </span>crediti, <span class=\"_ _1\"> </span>la <span class=\"_ _1\"> </span>data <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>erogazione <span class=\"_ _1\"> </span>normalmente <span class=\"_ _1\"> </span>coincide con <span class=\"_ _8\"></span>la <span class=\"_ _1d\"></span>data <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>sottoscrizione <span class=\"_ _1d\"></span>del <span class=\"_ _8\"></span>contratto. <span class=\"_ _1d\"></span>Qualora <span class=\"_ _1d\"></span>tale <span class=\"_ _8\"></span>coincidenza <span class=\"_ _1d\"></span>non <span class=\"_ _8\"></span>si <span class=\"_ _1d\"></span>verifichi, <span class=\"_ _1d\"></span>in <span class=\"_ _8\"></span>sede di sottoscrizione del contratto si provvede ad iscriver<span class=\"_ _2\"></span>e un impegno ad erogare fondi che si chiude alla <span class=\"_ _2\"></span>data di er<span class=\"_ _2\"></span>ogazione del finanziamento. <span class=\"_ _2\"></span>L<span class=\"_ _a\"></span>\u2019iscrizione del cr<span class=\"_ _2\"></span>edito avviene sulla <span class=\"_ _2\"></span>base del fair value dello stesso, pari all\u2019ammontare er<span class=\"_ _2\"></span>ogato, o prezzo di sottoscrizione, comprensivo dei costi/proventi dir<span class=\"_ _2\"></span>ettamente riconducibili al singolo credito e determinabili sin dall\u2019origine dell\u2019operazione, ancorch\u00e9 liquidati in un momento successivo.<span class=\"_ _567\"> </span>Sono esclusi i costi che, pur avendo le caratteristiche suddette, sono oggetto di rimborso da parte <span class=\"_ _24\"> </span>della <span class=\"_ _24\"> </span>controparte <span class=\"_ _24\"> </span>debitrice <span class=\"_ _24\"> </span>o <span class=\"_ _1\"> </span>sono <span class=\"_ _24\"></span>inquadrabili <span class=\"_ _24\"> </span>tra <span class=\"_ _24\"> </span>i <span class=\"_ _1\"> </span>normali <span class=\"_ _24\"> </span>costi <span class=\"_ _24\"> </span>interni <span class=\"_ _1\"> </span>di <span class=\"_ _24\"> </span>carattere amministrativo.<span class=\"_ _567\"> </span>Criteri di valutazione<span class=\"_ _567\"> </span>Successivamente <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>rilevazione <span class=\"_ _1d\"></span>iniziale, <span class=\"_ _24\"></span>le <span class=\"_ _1d\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>finanziarie <span class=\"_ _1d\"></span>in <span class=\"_ _24\"></span>esame <span class=\"_ _1d\"></span>sono <span class=\"_ _1d\"></span>valutate <span class=\"_ _1d\"></span>al <span class=\"_ _24\"></span>costo ammortizzato, utilizzando il metodo del tasso di interesse ef<span class=\"_ _2\"></span>fettivo: l\u2019attivit\u00e0 \u00e8 rilevata per un<span class=\"_ _567\"> </span><span class=\"_ _b\"></span> ammontare pari al valor<span class=\"_ _2\"></span>e di prima iscrizione diminuito dei rimborsi di capitale, pi\u00f9 o meno<span class=\"_ _567\"> </span>l\u2019ammortamento cumulato (calcolato col richiamato metodo del tasso di interesse ef<span class=\"_ _2\"></span>fettivo) della<span class=\"_ _567\"> </span>differ<span class=\"_ _2\"></span>enza tra tale importo iniziale e l\u2019importo alla scadenza (riconducibile tipicamente ai costi/<span class=\"_ _567\"> </span>proventi imputati <span class=\"_ _2\"></span>direttamente alla singola <span class=\"_ _2\"></span>attivit\u00e0) e quindi nettato delle <span class=\"_ _2\"></span>rettifiche di valor<span class=\"_ _2\"></span>e.<span class=\"_ _567\"> </span>Il tasso di interesse ef<span class=\"_ _2\"></span>fettivo \u00e8 individuato calcolando il tasso che eguaglia il valore attuale<span class=\"_ _567\"> </span>dei <span class=\"_ _1\"> </span>flussi <span class=\"_ _9\"> </span>futuri <span class=\"_ _1\"> </span>dell\u2019att<span class=\"_ _b\"></span>ivit\u00e0, <span class=\"_ _1\"> </span>per <span class=\"_ _9\"> </span>capitale <span class=\"_ _1\"> </span>ed <span class=\"_ _9\"> </span>interesse, <span class=\"_ _1\"> </span>all\u2019ammontare <span class=\"_ _1\"> </span>erogato <span class=\"_ _1\"> </span>inclusivo <span class=\"_ _9\"> </span>dei<span class=\"_ _567\"> </span>costi/proventi <span class=\"_ _1d\"></span>ricondotti <span class=\"_ _24\"> </span>all\u2019at<span class=\"_ _b\"></span>tivit\u00e0 <span class=\"_ _24\"></span>finanziaria <span class=\"_ _24\"></span>medesima. <span class=\"_ _24\"></span>T<span class=\"_ _3\"></span>ale <span class=\"_ _24\"> </span>modalit\u00e0 <span class=\"_ _24\"> </span>di <span class=\"_ _24\"> </span>contabilizzazione,<span class=\"_ _567\"> </span>utilizzando una logica <span class=\"_ _2\"></span>finanziaria, consente di distribuir<span class=\"_ _2\"></span>e l\u2019effetto <span class=\"_ _2\"></span>economico dei costi/pr<span class=\"_ _2\"></span>oventi<span class=\"_ _567\"> </span>direttamente attribuibili ad un\u2019attivit\u00e0 finanziaria lungo la sua vita r<span class=\"_ _2\"></span>esidua attesa.<span class=\"_ _567\"> </span>Il metodo del costo ammortizzato non viene utilizzato per le attivit\u00e0 (valorizzate al costo<span class=\"_ _567\"> </span>storico) la cui breve durata fa ritener<span class=\"_ _2\"></span>e trascurabile l\u2019effetto dell\u2019applicazione della logica<span class=\"_ _567\"> </span>dell\u2019attualizzazione, per quelle senza una scadenza definita e per i crediti a r<span class=\"_ _2\"></span>evoca.<span class=\"_ _567\"> </span>I criteri di valutazione sono strettamente connessi all\u2019inclusione degli strumenti in esame in<span class=\"_ _567\"> </span>uno dei <span class=\"_ _b\"></span>tre stadi di <span class=\"_ _b\"></span>rischio creditizio (c.d. <span class=\"_ _b\"></span>\u201cstage\u201d) previsti dall\u2019IFRS <span class=\"_ _b\"></span>9, l\u2019ultimo <span class=\"_ _b\"></span>dei quali <span class=\"_ _b\"></span>(stage<span class=\"_ _567\"> </span>3) comprende le attivit\u00e0 <span class=\"_ _b\"></span>finanziarie deteriorate <span class=\"_ _b\"></span>e i <span class=\"_ _b\"></span>restanti (stage 1 <span class=\"_ _b\"></span>e 2) <span class=\"_ _b\"></span>le attivit\u00e0 <span class=\"_ _b\"></span>finanziarie in<span class=\"_ _567\"> </span>bonis.<span class=\"_ _567\"> </span>Con <span class=\"_ _8\"></span>riferimento <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>rappresentazione <span class=\"_ _1d\"></span>contabile <span class=\"_ _8\"></span>dei <span class=\"_ _1d\"></span>suddetti <span class=\"_ _1d\"></span>effetti <span class=\"_ _1d\"></span>valutativi, <span class=\"_ _1d\"></span>le <span class=\"_ _8\"></span>rettifiche <span class=\"_ _1d\"></span>di<span class=\"_ _567\"> </span>valore riferite a questa tipologia di attivit\u00e0 sono rilevate nel Conto Economico:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">all\u2019atto dell\u2019iscrizione iniziale, per un ammontare pari alla per<span class=\"_ _2\"></span>dita attesa a dodici mesi;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsc6\">all\u2019atto della valutazione successiva dell\u2019attivit\u00e0, ove il rischio creditizio non sia risultato<span class=\"_ _567\"> </span></span>significativamente <span class=\"_ _24\"></span>incrementato <span class=\"_ _1d\"></span>rispetto <span class=\"_ _24\"></span>all\u2019iscrizione <span class=\"_ _24\"></span>iniziale, <span class=\"_ _1d\"></span>in <span class=\"_ _24\"> </span>relazione <span class=\"_ _24\"></span>alle <span class=\"_ _1d\"></span>variazioni<span class=\"_ _567\"> </span>dell\u2019ammontare delle r<span class=\"_ _2\"></span>ettifiche di valore per perdite attese nei dodici mesi successivi;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws127\">all\u2019atto della valutazione successiva dell\u2019attivit\u00e0, ove il rischio creditizio sia risultato<span class=\"_ _567\"> </span></span>significativamente <span class=\"_ _a\"></span>incrementato <span class=\"_ _a\"></span>rispetto <span class=\"_ _a\"></span>all\u2019iscrizione <span class=\"_ _a\"></span>iniziale, <span class=\"_ _2\"></span>in <span class=\"_ _a\"></span>relazione <span class=\"_ _a\"></span>alla <span class=\"_ _a\"></span>rilevazione <span class=\"_ _a\"></span>di<span class=\"_ _567\"> </span>rettifiche <span class=\"_ _7d\"></span>di <span class=\"_ _7d\"></span>valore <span class=\"_ _7d\"></span>per <span class=\"_ _7d\"></span>perdite <span class=\"_ _7d\"></span>attese <span class=\"_ _7d\"></span>riferibili <span class=\"_ _3\"></span>all\u2019intera <span class=\"_ _7d\"></span>vita <span class=\"_ _7d\"></span>residua <span class=\"_ _7d\"></span>prevista <span class=\"_ _7d\"></span>contrattualmente<span class=\"_ _567\"> </span>per l\u2019attivit\u00e0;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">all\u2019atto <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>valutazione <span class=\"_ _b\"></span>successiva <span class=\"_ _b\"></span>dell\u2019attivit\u00e0, <span class=\"_ _b\"></span>ove <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>\u201csignificativit\u00e0\u201d <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>tale <span class=\"_ _b\"></span>incremento<span class=\"_ _567\"> </span></span>sia <span class=\"_ _b\"></span>poi <span class=\"_ _b\"></span>venuta <span class=\"_ _8\"></span>meno, in <span class=\"_ _8\"></span>relazione all\u2019adeguamento <span class=\"_ _b\"></span>delle <span class=\"_ _8\"></span>rettifiche di <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>cumulate <span class=\"_ _b\"></span>per<span class=\"_ _567\"> </span>tener conto del passaggio da una perdita attesa lungo l\u2019intera vita r<span class=\"_ _2\"></span>esidua dello strumento<span class=\"_ _567\"> </span>(\u201clifetime\u201d) ad una a dodici mesi.<span class=\"_ _567\"> </span>Le <span class=\"_ _2\"></span>attivit\u00e0 finanziarie <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>esame, ove <span class=\"_ _2\"></span>risultino <span class=\"_ _2\"></span>in bonis, <span class=\"_ _a\"></span>sono sottoposte <span class=\"_ _2\"></span>ad una <span class=\"_ _a\"></span>valutazione, volta a definire le rettifiche di <span class=\"_ _b\"></span>valore da rilevare in bilancio, <span class=\"_ _b\"></span>a livello <span class=\"_ _b\"></span>di singolo rapporto <span class=\"_ _b\"></span>creditizio (o \u201ctranche\u201d di titolo), in funzione dei parametri di rischio rappresentati da pr<span class=\"_ _2\"></span>obability of default (PD), loss given default (LGD) ed exposure at default (EAD), derivati dai modelli di rating interno in uso (Credit Rating System) opportunamente corr<span class=\"_ _2\"></span>etti per tener conto delle previsioni del principio contabile IFRS 9.<span class=\"_ _567\"> </span>Qualora <span class=\"_ _a\"></span>oltre <span class=\"_ _a\"></span>ad <span class=\"_ _a\"></span>un <span class=\"_ _2\"></span>incremento <span class=\"_ _3\"></span>significat<span class=\"_ _b\"></span>ivo <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>rischio <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>credito <span class=\"_ _a\"></span>si <span class=\"_ _2\"></span>riscontrano <span class=\"_ _a\"></span>anche <span class=\"_ _a\"></span>oggettive evidenze di una perdita di valor<span class=\"_ _2\"></span>e, l\u2019importo della perdita viene misurato come differ<span class=\"_ _2\"></span>enza tra il <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>contabile <span class=\"_ _8\"></span>dell\u2019attivit\u00e0 <span class=\"_ _b\"></span>(classificata <span class=\"_ _8\"></span>come <span class=\"_ _b\"></span>\u201cdeteriorata\u201d, <span class=\"_ _8\"></span>al <span class=\"_ _b\"></span>pari <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>tutti <span class=\"_ _8\"></span>gli <span class=\"_ _b\"></span>altri <span class=\"_ _8\"></span>rapporti intercorr<span class=\"_ _2\"></span>enti <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>la medesima <span class=\"_ _b\"></span>controparte) e <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>valore attuale <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>futuri flussi <span class=\"_ _b\"></span>finanziari <span class=\"_ _b\"></span>stimati, scontati al tasso di interesse ef<span class=\"_ _2\"></span>fettivo originario. L<span class=\"_ _a\"></span>\u2019importo della perdita, da rilevare a Conto Economico, <span class=\"_ _24\"></span>\u00e8 <span class=\"_ _24\"> </span>definito <span class=\"_ _24\"> </span>sulla <span class=\"_ _1\"> </span>base <span class=\"_ _24\"></span>di <span class=\"_ _24\"> </span>un <span class=\"_ _24\"> </span>processo <span class=\"_ _24\"> </span>di <span class=\"_ _24\"> </span>valutazione <span class=\"_ _1\"> </span>analitica <span class=\"_ _24\"></span>o <span class=\"_ _24\"> </span>determinato <span class=\"_ _24\"> </span>per categorie <span class=\"_ _9\"> </span>omogenee <span class=\"_ _9\"> </span>e, <span class=\"_ _9\"> </span>quindi, <span class=\"_ _9\"> </span>attribuito <span class=\"_ _9\"> </span>analiticamente <span class=\"_ _38\"> </span>ad <span class=\"_ _9\"> </span>ogni <span class=\"_ _9\"> </span>posizione <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>tiene <span class=\"_ _9\"> </span>conto di informazioni forward looking con l\u2019inclusione dei possibili scenari alternativi di r<span class=\"_ _2\"></span>ecupero (\u201cdisposal scenario\u201d).<span class=\"_ _567\"> </span>Rientrano <span class=\"_ _3\"></span>nell\u2019ambito <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _a\"></span>deteriorate <span class=\"_ _a\"></span>gli <span class=\"_ _a\"></span>strumenti <span class=\"_ _a\"></span>finanziari <span class=\"_ _a\"></span>ai <span class=\"_ _a\"></span>quali <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _3\"></span>stato <span class=\"_ _a\"></span>attribuito lo <span class=\"_ _1d\"></span>status <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>sofferenza, <span class=\"_ _8\"></span>inadempienza <span class=\"_ _1d\"></span>probabile <span class=\"_ _1d\"></span>o <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>scaduto/sconfinante <span class=\"_ _1d\"></span>da <span class=\"_ _1d\"></span>oltre <span class=\"_ _1d\"></span>novanta giorni secondo le regole di Banca d\u2019Italia, coer<span class=\"_ _2\"></span>enti con la normativa IAS/IFRS e di vigilanza europea.<span class=\"_ _567\"> </span>I flussi di <span class=\"_ _b\"></span>cassa previsti tengono conto <span class=\"_ _b\"></span>dei tempi <span class=\"_ _b\"></span>di recupero attesi e del presumibile valore di realizzo delle eventuali garanzie.<span class=\"_ _567\"> </span>Il tasso effettivo originario di ciascuna attivit\u00e0 rimane invariato nel tempo ancor<span class=\"_ _2\"></span>ch\u00e9 sia intervenuta una ristrutturazione del rapporto che abbia comportato la variazione del tasso contrattuale ed anche qualora il rapporto divenga, nella pratica, infruttifero di inter<span class=\"_ _2\"></span>essi contrattuali.<span class=\"_ _567\"> </span>Qualora <span class=\"_ _9\"> </span>i  motivi <span class=\"_ _9\"> </span>della  per<span class=\"_ _2\"></span>dita  di <span class=\"_ _9\"> </span>valore <span class=\"_ _9\"> </span>siano  rimossi <span class=\"_ _9\"> </span>a  seguito <span class=\"_ _9\"> </span>di  un <span class=\"_ _9\"> </span>evento <span class=\"_ _38\"> </span>verificatosi successivamente alla rilevazione della riduzione di valore, vengono ef<span class=\"_ _2\"></span>fettuate riprese di valore <span class=\"_ _8\"></span>con <span class=\"_ _1d\"></span>imputazione <span class=\"_ _24\"></span>a <span class=\"_ _1d\"></span>Conto <span class=\"_ _1d\"></span>Economico. <span class=\"_ _1d\"></span>La <span class=\"_ _24\"></span>ripresa <span class=\"_ _8\"></span>di <span class=\"_ _24\"></span>valore <span class=\"_ _8\"></span>non <span class=\"_ _1d\"></span>pu\u00f2 <span class=\"_ _24\"></span>eccedere <span class=\"_ _8\"></span>il <span class=\"_ _1d\"></span>costo ammortizzato che lo strumento finanziario avrebbe avuto in assenza di pr<span class=\"_ _2\"></span>ecedenti rettifiche.<span class=\"_ _567\"> </span>I ripristini di valore connessi con il trascorr<span class=\"_ _2\"></span>ere del tempo sono appostati nel margine di inter<span class=\"_ _2\"></span>esse.<span class=\"_ _567\"> </span>I crediti per inter<span class=\"_ _2\"></span>essi di mora maturati su attivit\u00e0 deteriorate sono rilevati solo al momento del loro incasso ef<span class=\"_ _2\"></span>fettivo.<span class=\"_ _567\"> </span>In <span class=\"_ _8\"></span>alcuni <span class=\"_ _b\"></span>casi, <span class=\"_ _8\"></span>durante <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>vita <span class=\"_ _8\"></span>delle <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>esame <span class=\"_ _8\"></span>e, <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>particolare, <span class=\"_ _8\"></span>dei <span class=\"_ _b\"></span>crediti, <span class=\"_ _b\"></span>le<span class=\"_ _567\"> </span>condizioni <span class=\"_ _a\"></span>contrattuali <span class=\"_ _a\"></span>originarie <span class=\"_ _2\"></span>sono <span class=\"_ _a\"></span>oggetto <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>successiva <span class=\"_ _a\"></span>modifica <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>volont\u00e0 <span class=\"_ _2\"></span>delle <span class=\"_ _a\"></span>parti <span class=\"_ _a\"></span>del<span class=\"_ _567\"> </span>contratto. Quando, nel corso della vita di uno strumento, le clausole contrattuali sono oggetto<span class=\"_ _567\"> </span>di <span class=\"_ _a\"></span>modifica <span class=\"_ _a\"></span>occorre <span class=\"_ _a\"></span>verificare <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>l\u2019attivit\u00e0 <span class=\"_ _a\"></span>originaria <span class=\"_ _2\"></span>deve <span class=\"_ _a\"></span>continuare <span class=\"_ _a\"></span>ad <span class=\"_ _a\"></span>essere <span class=\"_ _a\"></span>rilevata <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>bilancio<span class=\"_ _567\"> </span>o se, al contrario, lo strumento originario deve essere oggetto di cancellazione dal bilancio<span class=\"_ _567\"> </span>(derecognition) e debba esser<span class=\"_ _2\"></span>e rilevato un nuovo strumento finanziario.<span class=\"_ _567\"> </span>In <span class=\"_ _24\"></span>generale, <span class=\"_ _24\"> </span>le <span class=\"_ _24\"> </span>modifiche <span class=\"_ _1\"> </span>di <span class=\"_ _24\"></span>un\u2019attivit\u00e0 <span class=\"_ _24\"> </span>finanziaria <span class=\"_ _24\"> </span>conducono <span class=\"_ _1\"> </span>alla <span class=\"_ _24\"></span>cancellazione <span class=\"_ _24\"> </span>della <span class=\"_ _24\"> </span>stessa<span class=\"_ _567\"> </span>ed  all\u2019iscrizione <span class=\"_ _30\"> </span>di  una  nuova <span class=\"_ _30\"> </span>attivit\u00e0  quando  sono <span class=\"_ _30\"> </span>\u201csostanziali\u201d.  La  valutazione <span class=\"_ _30\"> </span>cir<span class=\"_ _2\"></span>ca <span class=\"_ _30\"> </span>la<span class=\"_ _567\"> </span>\u201csostanzialit\u00e0\u201d <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>modifica <span class=\"_ _b\"></span>deve <span class=\"_ _8\"></span>essere <span class=\"_ _8\"></span>effettuata <span class=\"_ _b\"></span>considerando <span class=\"_ _8\"></span>sia <span class=\"_ _8\"></span>elementi <span class=\"_ _8\"></span>qualitativi <span class=\"_ _8\"></span>sia<span class=\"_ _567\"> </span>elementi <span class=\"_ _8\"></span>quantitativi. <span class=\"_ _b\"></span>In <span class=\"_ _8\"></span>alcuni <span class=\"_ _8\"></span>casi, <span class=\"_ _b\"></span>infatti, <span class=\"_ _8\"></span>potr\u00e0 <span class=\"_ _b\"></span>risul<span class=\"_ _b\"></span>tare <span class=\"_ _b\"></span>chiaro, <span class=\"_ _b\"></span>senza <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>ricorso <span class=\"_ _b\"></span>a <span class=\"_ _8\"></span>complesse<span class=\"_ _567\"> </span>analisi, <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>cambiament<span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>introdotti <span class=\"_ _8\"></span>modificano <span class=\"_ _8\"></span>sostanzialmente <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>carat<span class=\"_ _b\"></span>teristiche <span class=\"_ _8\"></span>e/o <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>flussi<span class=\"_ _567\"> </span>contrattuali di una determinata attivit\u00e0 mentre, in altri casi, dovranno esser<span class=\"_ _2\"></span>e svolte ulteriori<span class=\"_ _567\"> </span>analisi <span class=\"_ _2\"></span>(anche di <span class=\"_ _2\"></span>tipo <span class=\"_ _2\"></span>quantitativo) per <span class=\"_ _2\"></span>apprezzar<span class=\"_ _2\"></span>e gli <span class=\"_ _2\"></span>effetti <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>stesse e <span class=\"_ _2\"></span>verificare <span class=\"_ _a\"></span>la necessit\u00e0<span class=\"_ _567\"> </span>di proceder<span class=\"_ _2\"></span>e o meno alla cancellazione dell\u2019attivit\u00e0 ed alla iscrizione di un nuovo strumento<span class=\"_ _567\"> </span>finanziario.<span class=\"_ _567\"> </span>Le <span class=\"_ _9\"> </span>analisi <span class=\"_ _1\"> </span>(quali-quantitative) <span class=\"_ _9\"> </span>volte <span class=\"_ _9\"> </span>a <span class=\"_ _1\"> </span>definire <span class=\"_ _9\"> </span>la <span class=\"_ _1\"> </span>\u201csostanzialit\u00e0\u201d <span class=\"_ _9\"> </span>delle <span class=\"_ _9\"> </span>modifiche <span class=\"_ _1\"> </span>contrattuali<span class=\"_ _567\"> </span>apportate ad un\u2019attivit\u00e0 finanziaria, dovranno pertanto considerare:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">le finalit\u00e0 per cui <span class=\"_ _2\"></span>le modifiche sono state ef<span class=\"_ _2\"></span>fettuate: ad esempio, rinegoziazioni per motivi<span class=\"_ _567\"> </span></span>commerciali e concessioni per dif<span class=\"_ _2\"></span>ficolt\u00e0 finanziarie della controparte:<span class=\"_ _567\"> </span>\u2022 <span class=\"_ _258\"> </span><span class=\"fc0 ws170\">le prime, volte a \u201ctrattenere\u201d il cliente, vedono coinvolto un debitore che non versa in<span class=\"_ _567\"> </span></span>una <span class=\"_ _2\"></span>situazione di <span class=\"_ _a\"></span>difficolt\u00e0 <span class=\"_ _2\"></span>finanziaria. In <span class=\"_ _a\"></span>questa casistica <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>incluse tutte <span class=\"_ _a\"></span>le operazioni<span class=\"_ _567\"> </span>di rinegoziazione che sono volte ad adeguare l\u2019oner<span class=\"_ _2\"></span>osit\u00e0 del debito alle condizioni<span class=\"_ _567\"> </span>di mercato. T<span class=\"_ _7d\"></span>ali operazioni comportano una variazione delle condizioni originarie<span class=\"_ _567\"> </span>del contratto, solitamente richieste dal debitore, che attiene ad aspetti connessi alla<span class=\"_ _567\"> </span>onerosit\u00e0 <span class=\"_ _a\"></span>del <span class=\"_ _2\"></span>debito, <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>conseguente <span class=\"_ _2\"></span>beneficio <span class=\"_ _2\"></span>economico <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>debitore <span class=\"_ _a\"></span>stesso. <span class=\"_ _2\"></span>In<span class=\"_ _567\"> </span>linea <span class=\"_ _2\"></span>generale <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>ritiene che, <span class=\"_ _a\"></span>ogni <span class=\"_ _2\"></span>qualvolta la <span class=\"_ _a\"></span>banca <span class=\"_ _2\"></span>effettui <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>rinegoziazione <span class=\"_ _2\"></span>al fine <span class=\"_ _a\"></span>di<span class=\"_ _567\"> </span>evitare di per<span class=\"_ _2\"></span>dere il proprio cliente, tale rinegoziazione debba esser<span class=\"_ _2\"></span>e considerata come<span class=\"_ _567\"> </span>sostanziale in quanto, ove non fosse effettuata, il cliente potr<span class=\"_ _2\"></span>ebbe finanziarsi presso un<span class=\"_ _567\"> </span>altro intermediario e la banca subir<span class=\"_ _2\"></span>ebbe un decremento dei ricavi futuri previsti;<span class=\"_ _567\"> </span>\u2022 <span class=\"_ _258\"> </span><span class=\"fc0 ws113\">le seconde, effettuate per \u201cragioni di rischio creditizio\u201d (misure di forbearance), sono<span class=\"_ _567\"> </span></span>riconducibili <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>tentativo <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>banca <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>massimizzare <span class=\"_ _a\"></span>il r<span class=\"_ _2\"></span>ecovery <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>cash <span class=\"_ _2\"></span>flow <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>credito<span class=\"_ _567\"> </span>originario. <span class=\"_ _24\"> </span>I <span class=\"_ _24\"> </span>rischi <span class=\"_ _1\"> </span>e <span class=\"_ _24\"> </span>i <span class=\"_ _1\"> </span>benefici <span class=\"_ _24\"> </span>sottostanti, <span class=\"_ _24\"> </span>successivamente <span class=\"_ _1\"> </span>alle <span class=\"_ _24\"> </span>modifiche, <span class=\"_ _1\"> </span>di <span class=\"_ _24\"> </span>norma,<span class=\"_ _567\"> </span>non sono sostanzialmente trasferiti e, conseguentemente, la rappresentazione contabile<span class=\"_ _567\"> </span>\u00e8 <span class=\"_ _9\"> </span>quella <span class=\"_ _9\"> </span>ef<span class=\"_ _2\"></span>fettuata <span class=\"_ _9\"> </span>tramite <span class=\"_ _9\"> </span>il <span class=\"_ _9\"> </span>\u201cmodification <span class=\"_ _9\"> </span>accounting\u201d <span class=\"_ _1\"> </span>- <span class=\"_ _9\"> </span>che <span class=\"_ _9\"> </span>implica <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>rilevazione<span class=\"_ _567\"> </span>immediata <span class=\"_ _b\"></span>alla <span class=\"_ _b\"></span>voce <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>conto <span class=\"_ _b\"></span>economico <span class=\"_ _b\"></span>\u201c140. <span class=\"_ _b\"></span>\u201cUtili/perdite da <span class=\"_ _b\"></span>modifiche <span class=\"_ _b\"></span>contrattuali senza <span class=\"_ _1d\"></span>cancellazioni\u201d <span class=\"_ _1d\"></span>della <span class=\"_ _24\"></span>differ<span class=\"_ _2\"></span>enza <span class=\"_ _24\"></span>tra <span class=\"_ _1d\"></span>valore <span class=\"_ _1d\"></span>contabile <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>valore <span class=\"_ _1d\"></span>attuale <span class=\"_ _24\"></span>dei <span class=\"_ _1d\"></span>flussi <span class=\"_ _1d\"></span>di cassa <span class=\"_ _2\"></span>modificati scontati <span class=\"_ _2\"></span>al tasso <span class=\"_ _a\"></span>di interesse <span class=\"_ _a\"></span>originario - <span class=\"_ _2\"></span>e non <span class=\"_ _2\"></span>tramite <span class=\"_ _2\"></span>la der<span class=\"_ _2\"></span>ecognition; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">la <span class=\"_ _1\"> </span>presenza <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>specifici <span class=\"_ _1\"> </span>elementi <span class=\"_ _1\"> </span>oggettivi <span class=\"_ _1\"> </span>(\u201ctrigger\u201d) <span class=\"_ _1\"> </span>che <span class=\"_ _24\"> </span>incidono <span class=\"_ _1\"> </span>sulle <span class=\"_ _1\"> </span>caratteristiche </span>e/o <span class=\"_ _24\"> </span>sui <span class=\"_ _1\"> </span>flussi <span class=\"_ _1\"> </span>contrattuali <span class=\"_ _1\"> </span>dello <span class=\"_ _1\"> </span>strumento <span class=\"_ _24\"> </span>finanziario <span class=\"_ _1\"> </span>(quali, <span class=\"_ _1\"> </span>a <span class=\"_ _1\"> </span>solo <span class=\"_ _1\"> </span>titolo <span class=\"_ _24\"> </span>d<span class=\"_ _b\"></span>i <span class=\"_ _24\"> </span>esempio, <span class=\"_ _1\"> </span>il cambiamento <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>divisa <span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>modifica <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>tipologia <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>rischio <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _b\"></span>esposti, <span class=\"_ _8\"></span>ove <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>si correli <span class=\"_ _b\"></span>a <span class=\"_ _8\"></span>parametri <span class=\"_ _b\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>equity <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>commodity), <span class=\"_ _8\"></span>che <span class=\"_ _b\"></span>si <span class=\"_ _8\"></span>ritiene <span class=\"_ _8\"></span>comportino <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>derecognition <span class=\"_ _b\"></span>in considerazione del loro impatto (atteso come significativo) sui flussi contrattuali originari.<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>Le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _a\"></span>finanziarie <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>cancellate <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _a\"></span>dei <span class=\"_ _2\"></span>criteri <span class=\"_ _2\"></span>gi\u00e0 <span class=\"_ _2\"></span>illustrati <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>le <span class=\"_ _a\"></span>Attivit\u00e0 finanziarie valutate al fair value con impatto a conto economico.<span class=\"_ _567\"> </span>Criteri di rilevazione delle componenti reddituali<span class=\"_ _567\"> </span>Il criterio di valutazione al costo ammortizzato genera nel conto economico una traslazione dei <span class=\"_ _1d\"></span>costi <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>transazione <span class=\"_ _24\"> </span>e <span class=\"_ _24\"></span>dei <span class=\"_ _1d\"></span>ricavi <span class=\"_ _24\"></span>accessori <span class=\"_ _1d\"></span>lungo <span class=\"_ _24\"></span>la <span class=\"_ _1d\"></span>durata <span class=\"_ _24\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _24\"></span>finanziaria <span class=\"_ _1d\"></span>anzich\u00e9 movimentare il conto economico dell\u2019eser<span class=\"_ _2\"></span>cizio di prima iscrizione.<span class=\"_ _567\"> </span>Gli interessi che maturano nel tempo per ef<span class=\"_ _2\"></span>fetto dell\u2019attualizzazione dei crediti deteriorati sono rilevati a conto economico nella voce interessi attivi.<span class=\"_ _567\"> </span>Gli effetti derivanti dalle valutazioni analitiche e collettive sono imputati a conto economico.<span class=\"_ _567\"> </span>Il <span class=\"_ _1d\"></span>valore <span class=\"_ _8\"></span>originario <span class=\"_ _1d\"></span>del <span class=\"_ _24\"></span>credito <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _1d\"></span>ripristinato <span class=\"_ _1d\"></span>al <span class=\"_ _24\"></span>venir <span class=\"_ _1d\"></span>meno <span class=\"_ _1d\"></span>dei <span class=\"_ _1d\"></span>motivi <span class=\"_ _1d\"></span>della <span class=\"_ _24\"></span>rettifica <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>valore effettuata, rilevandone gli ef<span class=\"_ _2\"></span>fetti a conto economico.<span class=\"_ _567\"> </span>In <span class=\"_ _9\"> </span>caso <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>crediti <span class=\"_ _9\"> </span>acquistati <span class=\"_ _9\"> </span>per <span class=\"_ _9\"> </span>il <span class=\"_ _1\"> </span>tramite <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>aggregazione <span class=\"_ _9\"> </span>aziendale, <span class=\"_ _1\"> </span>l\u2019eventuale <span class=\"_ _9\"> </span>maggior valore iscritto nel bilancio consolidato alla prima iscrizione viene rilasciato con ef<span class=\"_ _2\"></span>fetto a conto economico lungo la vita del credito in base al pr<span class=\"_ _2\"></span>oprio piano di ammortamento oppure integralmente nell\u2019esercizio in cui il cr<span class=\"_ _2\"></span>edito viene estinto.<span class=\"_ _567\"> </span>I crediti oggetto di operazioni di copertura di fair value sono valutati al fair value e le variazioni di valore sono imputate a conto economico nella voce \u201cRisultato netto dell\u2019attivit\u00e0 di copertura\u201d, analogamente alle variazioni di fair value dello strumento di copertura.<span class=\"_ _567\"> </span>4. Operazioni di copertura<span class=\"_ _567\"> </span>Il Gruppo Banco Desio si avvale della possibilit\u00e0, prevista in sede di intr<span class=\"_ _2\"></span>oduzione dell\u2019IFRS 9,<span class=\"_ _567\"> </span>di continuare ad applicar<span class=\"_ _2\"></span>e integralmente le previsioni del principio contabile IAS 39 in tema<span class=\"_ _567\"> </span>di \u201chedge accounting\u201d (nella versione carved out omologata dalla Commissione Europea) per<span class=\"_ _567\"> </span>ogni tipologia di copertura (sia per le coperture specifiche che per le macr<span class=\"_ _2\"></span>o-coperture).<span class=\"_ _567\"> </span>Criteri di classificazione<span class=\"_ _567\"> </span>Le operazioni di copertura hanno lo scopo di neutralizzare determinati rischi di per<span class=\"_ _2\"></span>dita potenziale<span class=\"_ _567\"> </span>su <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>passivit\u00e0 <span class=\"_ _a\"></span>finanziarie <span class=\"_ _2\"></span>tramite <span class=\"_ _a\"></span>strumenti <span class=\"_ _a\"></span>finanziari <span class=\"_ _a\"></span>specifici, <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>cui <span class=\"_ _a\"></span>util<span class=\"_ _b\"></span>izzo <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>finalizzato <span class=\"_ _a\"></span>ad<span class=\"_ _567\"> </span>attutire gli ef<span class=\"_ _2\"></span>fetti sul conto economico degli strumenti finanziari oggetto di copertura.<span class=\"_ _567\"> </span>La tipologia di copertura utilizzata pu\u00f2 essere del tipo:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Fair <span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>alue <span class=\"_ _2\"></span>Hedge <span class=\"_ _2\"></span>(copertura <span class=\"_ _2\"></span>specifica <span class=\"_ _2\"></span>del fair <span class=\"_ _a\"></span>value): <span class=\"_ _2\"></span>l\u2019obiettivo \u00e8 <span class=\"_ _a\"></span>la copertura <span class=\"_ _a\"></span>del <span class=\"_ _2\"></span>rischio di<span class=\"_ _567\"> </span></span>variazione del fair value dello strumento coperto (attivit\u00e0, passivit\u00e0 o impegno irrevocabile<span class=\"_ _567\"> </span>non iscritto esposti a variazioni di fair value attribuibili ad un rischio particolare che possono<span class=\"_ _567\"> </span>influenzare <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>conto <span class=\"_ _1d\"></span>economico, <span class=\"_ _8\"></span>incluso <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>rischio <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>variazione <span class=\"_ _1d\"></span>nei <span class=\"_ _8\"></span>tassi <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>cambio <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>una<span class=\"_ _567\"> </span>valuta estera);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Cash Flow <span class=\"_ _2\"></span>Hedge <span class=\"_ _2\"></span>(copertura dei <span class=\"_ _2\"></span>flussi finanziari): <span class=\"_ _2\"></span>l\u2019obiettivo \u00e8 <span class=\"_ _2\"></span>la copertura <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>variazione<span class=\"_ _567\"> </span></span>di flussi <span class=\"_ _2\"></span>di cassa <span class=\"_ _2\"></span>attribuibili a <span class=\"_ _2\"></span>particolari rischi dello <span class=\"_ _2\"></span>strumento di <span class=\"_ _2\"></span>bilancio (attivit\u00e0, <span class=\"_ _2\"></span>passivit\u00e0<span class=\"_ _567\"> </span>o <span class=\"_ _24\"></span>operazione <span class=\"_ _1d\"></span>programmata <span class=\"_ _24\"></span>altamente <span class=\"_ _1d\"></span>probabile <span class=\"_ _24\"></span>esposte <span class=\"_ _24\"></span>a <span class=\"_ _1d\"></span>variazioni <span class=\"_ _24\"> </span>dei <span class=\"_ _24\"> </span>flussi <span class=\"_ _24\"></span>di <span class=\"_ _24\"></span>cassa<span class=\"_ _567\"> </span>attribuibili ad un rischio particolare che possono influenzar<span class=\"_ _2\"></span>e il conto economico).<span class=\"_ _567\"> </span>Criteri di iscrizione<span class=\"_ _567\"> </span>Gli <span class=\"_ _7c\"> </span>strumenti <span class=\"_ _7c\"> </span>derivati, <span class=\"_ _7c\"> </span>pertanto <span class=\"_ _7c\"> </span>anche <span class=\"_ _7c\"> </span>quelli <span class=\"_ _7c\"> </span>di <span class=\"_ _7c\"> </span>copertura, <span class=\"_ _7c\"> </span>sono <span class=\"_ _7c\"> </span>inizialmente <span class=\"_ _7c\"> </span>iscritti <span class=\"_ _7c\"> </span>e<span class=\"_ _567\"> </span>successivamente misurati al fair value.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019iscrizione in bilancio delle operazioni di copertura presuppone:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">il coinvolgimento di controparti esterne al Gruppo Banco Desio;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">una  specifica <span class=\"_ _9\"> </span>designazione  e  identificazione  degli <span class=\"_ _9\"> </span>strumenti  finanziari  di  copertura <span class=\"_ _9\"> </span>e<span class=\"_ _567\"> </span></span>oggetto di copertura utilizzati per l\u2019operazione;<span class=\"_ _567\"> </span><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs303\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">la <span class=\"_ _24\"> </span>definizione <span class=\"_ _1\"> </span>degli <span class=\"_ _1\"> </span>obiettivi <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>risk <span class=\"_ _24\"> </span>management <span class=\"_ _1\"> </span>perseguiti, <span class=\"_ _1\"> </span>specificando <span class=\"_ _24\"> </span>la <span class=\"_ _1\"> </span>natura <span class=\"_ _1\"> </span>del </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs304\">rischio coperto; </div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs305\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">il <span class=\"_ _9\"> </span>superamento <span class=\"_ _1\"> </span>del <span class=\"_ _9\"> </span>test <span class=\"_ _9\"> </span>d\u2019efficacia <span class=\"_ _1\"> </span>all\u2019accensione <span class=\"_ _9\"> </span>della <span class=\"_ _9\"> </span>r<span class=\"_ _2\"></span>elazione <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>copertura <span class=\"_ _1\"> </span>e <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>via </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs306\">prospettica, con modalit\u00e0 e periodicit\u00e0 di misurazione specifiche;</div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs307\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">la predisposizione della documentazione formale completa della r<span class=\"_ _2\"></span>elazione di copertura.<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs308\">Criteri di valutazione<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs309\">Un\u2019operazione <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>copertura <span class=\"_ _2\"></span>si <span class=\"_ _a\"></span>definisce <span class=\"_ _2\"></span>efficace <span class=\"_ _a\"></span>quando <span class=\"_ _2\"></span>le <span class=\"_ _a\"></span>variazioni <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>fair <span class=\"_ _a\"></span>value <span class=\"_ _2\"></span>(o <span class=\"_ _2\"></span>dei <span class=\"_ _a\"></span>flussi <span class=\"_ _2\"></span>di </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs30a\">cassa futuri) <span class=\"_ _2\"></span>dello strumento <span class=\"_ _2\"></span>finanziario di copertura <span class=\"_ _2\"></span>compensano le <span class=\"_ _2\"></span>variazioni dello strumento </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs30b\">finanziario oggetto di copertura nei limiti dell\u2019intervallo 80% - 125% stabilito dallo IAS 39.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs30c\">I test <span class=\"_ _b\"></span>d\u2019efficacia sono <span class=\"_ _b\"></span>eseguiti <span class=\"_ _b\"></span>a ogni <span class=\"_ _b\"></span>chiusura <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>bilancio o <span class=\"_ _b\"></span>situazione <span class=\"_ _b\"></span>infrannuale, sia <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>ottica </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2c gs30d\">retr<span class=\"_ _2\"></span>ospettiva, per la misura dei risultati effettivi alla data, sia prospettica, per la dimostrazione </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs30e\">dell\u2019efficacia attesa per i periodi futuri.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs30f\">Se <span class=\"_ _b\"></span>le <span class=\"_ _8\"></span>verifiche <span class=\"_ _b\"></span>non <span class=\"_ _8\"></span>confermano <span class=\"_ _b\"></span>l\u2019efficacia <span class=\"_ _b\"></span>della <span class=\"_ _8\"></span>copertura <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>tenuto <span class=\"_ _b\"></span>conto <span class=\"_ _8\"></span>della <span class=\"_ _b\"></span>pol<span class=\"_ _b\"></span>icy <span class=\"_ _b\"></span>interna, </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs310\">da quel momento <span class=\"_ _2\"></span>la contabilizzazione delle operazioni di <span class=\"_ _2\"></span>copertura, secondo quanto esposto, </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs311\">\u00e8 interrotta, il <span class=\"_ _b\"></span>contratto <span class=\"_ _b\"></span>derivato <span class=\"_ _b\"></span>di copertura <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _b\"></span>classificato <span class=\"_ _b\"></span>tra gli <span class=\"_ _b\"></span>strumenti <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>negoziazione e </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs312\">lo <span class=\"_ _8\"></span>strumento <span class=\"_ _8\"></span>finanziario <span class=\"_ _1d\"></span>coperto <span class=\"_ _8\"></span>riacquisisce <span class=\"_ _8\"></span>il <span class=\"_ _1d\"></span>criterio <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>valutazione <span class=\"_ _8\"></span>corrispondente <span class=\"_ _8\"></span>alla <span class=\"_ _1d\"></span>sua </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs313\">classificazione di bilancio.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs314\">Criteri di rilevazione delle componenti reddituali \u2013 Fair value hedge<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs315\">Le <span class=\"_ _8\"></span>variazioni <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>dei <span class=\"_ _1d\"></span>derivati <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>copertura <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>degli <span class=\"_ _1d\"></span>strumenti <span class=\"_ _8\"></span>finanziari <span class=\"_ _1d\"></span>coperti <span class=\"_ _8\"></span>(per <span class=\"_ _8\"></span>la </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs316\">parte <span class=\"_ _a\"></span>attribuibile <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>rischio <span class=\"_ _a\"></span>coperto) <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>registrate <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>contropartita <span class=\"_ _a\"></span>al <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>economico, <span class=\"_ _a\"></span>questa </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs317\">disposizione si applica anche quando l\u2019elemento coperto \u00e8 valutato al costo.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsce gs318\">T<span class=\"_ _3\"></span>ale compensazione \u00e8 riconosciuta attraverso la rilevazione a conto economico, alla voce 90 </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws50 gs319\">\u201cRisultato netto dell\u2019attivit\u00e0 di copertura\u201d, delle variazioni di valore riferite sia all\u2019elemento </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs31a\">coperto <span class=\"_ _9\"> </span>(per <span class=\"_ _9\"> </span>quanto <span class=\"_ _1\"> </span>riguarda <span class=\"_ _9\"> </span>le <span class=\"_ _9\"> </span>variazioni <span class=\"_ _9\"> </span>pr<span class=\"_ _2\"></span>odotte <span class=\"_ _9\"> </span>dal <span class=\"_ _9\"> </span>fattore <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>rischio <span class=\"_ _9\"> </span>sottostante), <span class=\"_ _9\"> </span>sia </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws209 gs31b\">allo strumento di copertura. L<span class=\"_ _a\"></span>\u2019eventuale differenza, ne costituisce di conseguenza l\u2019ef<span class=\"_ _2\"></span>fetto </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs31c\">economico netto.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs31d\">Criteri di rilevazione delle componenti reddituali \u2013 Cash Flow hedge<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs31e\">L<span class=\"_ _a\"></span>\u2019utile o la perdita sullo strumento di copertura devono essere contabilizzati come segue:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs33c\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">la <span class=\"_ _8\"></span>parte <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>utile/perdita <span class=\"_ _8\"></span>definita <span class=\"_ _1d\"></span>efficace <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _1d\"></span>registrata <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>patrimonio <span class=\"_ _1d\"></span>netto <span class=\"_ _8\"></span>in <span class=\"_ _1d\"></span>contropartita<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs33d\">alle riserve di valutazione;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs33e\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">la parte inefficace della copertura \u00e8 r<span class=\"_ _2\"></span>egistrata a conto economico.<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws138 gs33f\">In particolare, a patrimonio netto deve esser<span class=\"_ _2\"></span>e iscritto il minore tra l\u2019utile/perdita complessiva<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws59 gs340\">sullo strumento di copertura dall\u2019inizio della stessa e la variazione complessiva di fair value<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs341\">(valore <span class=\"_ _9\"> </span>attuale <span class=\"_ _9\"> </span>dei  flussi <span class=\"_ _9\"> </span>finanziari <span class=\"_ _9\"> </span>attesi) <span class=\"_ _38\"> </span>sull\u2019elemento <span class=\"_ _9\"> </span>coperto  dall\u2019inizio <span class=\"_ _9\"> </span>della <span class=\"_ _9\"> </span>copertura.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs342\">L<span class=\"_ _a\"></span>\u2019eventuale utile <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>perdita residuo sullo strumento <span class=\"_ _b\"></span>di copertura <span class=\"_ _b\"></span>o la <span class=\"_ _b\"></span>componente <span class=\"_ _b\"></span>non efficace<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs343\">\u00e8 rilevato nel conto economico.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs344\">Criteri di cancellazione<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs345\">L<span class=\"_ _a\"></span>\u2019iscrizione in <span class=\"_ _2\"></span>bilancio delle <span class=\"_ _2\"></span>operazioni di <span class=\"_ _2\"></span>copertura \u00e8 interr<span class=\"_ _2\"></span>otta quando <span class=\"_ _2\"></span>non sono <span class=\"_ _2\"></span>pi\u00f9 rispettati<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs346\">i <span class=\"_ _9\"> </span>r<span class=\"_ _2\"></span>equisiti <span class=\"_ _9\"> </span>d\u2019efficacia, <span class=\"_ _1\"> </span>quando <span class=\"_ _9\"> </span>esse <span class=\"_ _9\"> </span>sono <span class=\"_ _1\"> </span>revocate, <span class=\"_ _1\"> </span>quando <span class=\"_ _9\"> </span>lo <span class=\"_ _9\"> </span>strumento <span class=\"_ _1\"> </span>d<span class=\"_ _b\"></span>i <span class=\"_ _9\"> </span>copertura <span class=\"_ _1\"> </span>o <span class=\"_ _9\"> </span>lo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs347\">strumento coperto giungono a scadenza, sono estinti o venduti.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws10e gs348\">Se lo strumento oggetto di copertura \u00e8 soggetto alla valutazione al costo ammortizzato la<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws29 gs349\">differ<span class=\"_ _2\"></span>enza tra il fair value determinato alla data del discontinuing (interruzione della relazione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs34a\">di copertura) e il costo ammortizzato \u00e8 ripartita sulla sua durata residua.<span class=\"_ _567\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-716": {
   "value": "1. Attivit\u00e0 finanziarie valutate al fair value con impatto a conto economico (FVTPL)<span class=\"_ _567\"> </span>Criteri di classificazione<span class=\"_ _567\"> </span>Sono <span class=\"_ _8\"></span>classificate <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>questa <span class=\"_ _8\"></span>categoria <span class=\"_ _1d\"></span>le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _8\"></span>diverse <span class=\"_ _1d\"></span>da <span class=\"_ _8\"></span>quelle <span class=\"_ _8\"></span>classificate <span class=\"_ _8\"></span>tra <span class=\"_ _1d\"></span>le<span class=\"_ _567\"> </span>Attivit\u00e0 <span class=\"_ _2\"></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 sulla <span class=\"_ _a\"></span>redditivit\u00e0 <span class=\"_ _2\"></span>complessiva <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>Attivit\u00e0<span class=\"_ _567\"> </span>finanziare valutate al costo ammortizzato. La voce, in particolar<span class=\"_ _2\"></span>e, include:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">le attivit\u00e0 finanziarie detenute per la <span class=\"_ _b\"></span>negoziazione, essenzialmente rappresentate da titoli<span class=\"_ _567\"> </span></span>di <span class=\"_ _8\"></span>debito <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>capitale <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>dal <span class=\"_ _1d\"></span>valore <span class=\"_ _8\"></span>positivo <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>contratti <span class=\"_ _8\"></span>derivati <span class=\"_ _8\"></span>detenuti <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>finalit\u00e0 <span class=\"_ _8\"></span>di<span class=\"_ _567\"> </span>negoziazione;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _b\"></span>finanziarie <span class=\"_ _8\"></span>obbligatoriamente <span class=\"_ _8\"></span>valutate <span class=\"_ _8\"></span>al <span class=\"_ _b\"></span>fair <span class=\"_ _8\"></span>value, <span class=\"_ _8\"></span>rappresentate <span class=\"_ _b\"></span>dalle <span class=\"_ _8\"></span>attivit\u00e0<span class=\"_ _567\"> </span></span>finanziarie <span class=\"_ _24\"> </span>che <span class=\"_ _24\"> </span>non <span class=\"_ _1\"> </span>soddisfano <span class=\"_ _24\"> </span>i <span class=\"_ _1\"> </span>requisiti <span class=\"_ _24\"></span>per <span class=\"_ _24\"></span>la <span class=\"_ _24\"> </span>valutazione <span class=\"_ _1\"> </span>al <span class=\"_ _24\"> </span>costo <span class=\"_ _24\"> </span>ammortizzato <span class=\"_ _1\"> </span>o <span class=\"_ _24\"> </span>al<span class=\"_ _567\"> </span>fair <span class=\"_ _24\"> </span>value <span class=\"_ _1\"> </span>con <span class=\"_ _1\"> </span>impatto <span class=\"_ _1\"> </span>sulla <span class=\"_ _1\"> </span>redditivit\u00e0 <span class=\"_ _24\"> </span>complessiva. <span class=\"_ _1\"> </span>Si <span class=\"_ _1\"> </span>tratta <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>attivit\u00e0 <span class=\"_ _1\"> </span>finanziarie <span class=\"_ _1\"> </span>i <span class=\"_ _1\"> </span>cui<span class=\"_ _567\"> </span>termini contrattuali non prevedono esclusivamente rimborsi del capitale e pagamenti<span class=\"_ _567\"> </span>dell\u2019interesse sull\u2019importo del capitale da r<span class=\"_ _2\"></span>estituire (SPPI test non superato) oppure che<span class=\"_ _567\"> </span>non <span class=\"_ _8\"></span>sono <span class=\"_ _b\"></span>detenute <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>quadro <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>modello <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>business <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>obiettivo <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>il <span class=\"_ _b\"></span>possesso <span class=\"_ _8\"></span>di<span class=\"_ _567\"> </span>attivit\u00e0 <span class=\"_ _b\"></span>finalizzato <span class=\"_ _8\"></span>alla <span class=\"_ _b\"></span>raccol<span class=\"_ _b\"></span>ta <span class=\"_ _b\"></span>dei <span class=\"_ _8\"></span>flussi <span class=\"_ _b\"></span>finanziari <span class=\"_ _8\"></span>contrattuali <span class=\"_ _b\"></span>(\u201cHTC\u201d) <span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>cui <span class=\"_ _b\"></span>obiet<span class=\"_ _b\"></span>tivo <span class=\"_ _b\"></span>\u00e8<span class=\"_ _567\"> </span>conseguito <span class=\"_ _2\"></span>sia <span class=\"_ _2\"></span>mediante <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>raccolta <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>flussi <span class=\"_ _2\"></span>finanziari <span class=\"_ _2\"></span>contrattuali <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>mediante <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>vendita<span class=\"_ _567\"> </span>di attivit\u00e0 finanziarie (\u201cHTCS\u201d);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">le <span class=\"_ _1\"> </span>attivit\u00e0 <span class=\"_ _1\"> </span>finanziarie <span class=\"_ _9\"> </span>designate <span class=\"_ _1\"> </span>al <span class=\"_ _1\"> </span>fair <span class=\"_ _9\"> </span>value, <span class=\"_ _24\"> </span>ossia <span class=\"_ _9\"> </span>le <span class=\"_ _1\"> </span>attivit\u00e0 <span class=\"_ _1\"> </span>finanziarie <span class=\"_ _1\"> </span>cos\u00ec <span class=\"_ _9\"> </span>definite <span class=\"_ _1\"> </span>al<span class=\"_ _567\"> </span></span>momento della rilevazione iniziale e ove ne sussistano i presupposti. In r<span class=\"_ _2\"></span>elazione a tale<span class=\"_ _567\"> </span>fattispecie, <span class=\"_ _1\"> </span>un\u2019entit\u00e0 <span class=\"_ _1\"> </span>pu\u00f2 <span class=\"_ _1\"> </span>designare <span class=\"_ _24\"> </span>irrevocabilmente <span class=\"_ _1\"> </span>all\u2019iscrizione <span class=\"_ _1\"> </span>un\u2019attivit\u00e0 <span class=\"_ _1\"> </span>finanziaria<span class=\"_ _567\"> </span>come <span class=\"_ _1d\"></span>valutata <span class=\"_ _24\"> </span>al <span class=\"_ _24\"> </span>fair <span class=\"_ _24\"></span>value <span class=\"_ _24\"></span>con <span class=\"_ _1d\"></span>impatto <span class=\"_ _24\"> </span>a <span class=\"_ _24\"> </span>conto <span class=\"_ _24\"></span>economico <span class=\"_ _24\"></span>solamente <span class=\"_ _1d\"></span>se <span class=\"_ _24\"> </span>cos\u00ec <span class=\"_ _24\"> </span>facendo<span class=\"_ _567\"> </span>elimina o riduce significativamente un\u2019incoerenza valutativa.<span class=\"_ _567\"> </span>In particolare, sono oggetto di rilevazione in questa voce:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _1\"> </span>titoli <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>debito <span class=\"_ _1\"> </span>e <span class=\"_ _1\"> </span>i <span class=\"_ _1\"> </span>finanziamenti <span class=\"_ _1\"> </span>non <span class=\"_ _1\"> </span>riconducibili <span class=\"_ _1\"> </span>quind<span class=\"_ _b\"></span>i <span class=\"_ _1\"> </span>ai <span class=\"_ _1\"> </span>business <span class=\"_ _1\"> </span>model <span class=\"_ _1\"> </span>\u201cHTC\u201d <span class=\"_ _1\"> </span>o<span class=\"_ _567\"> </span></span>\u201cHTCS\u201d <span class=\"_ _8\"></span>(che <span class=\"_ _1d\"></span>sono <span class=\"_ _8\"></span>quindi <span class=\"_ _1d\"></span>inclusi <span class=\"_ _8\"></span>in <span class=\"_ _1d\"></span>un <span class=\"_ _8\"></span>business <span class=\"_ _1d\"></span>model <span class=\"_ _8\"></span>\u201cAltro/Negoziazione\u201d) <span class=\"_ _8\"></span>o <span class=\"_ _1d\"></span>che <span class=\"_ _8\"></span>non<span class=\"_ _567\"> </span>superano il test SPPI;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">gli strumenti <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>capitale non <span class=\"_ _b\"></span>qualificabili <span class=\"_ _b\"></span>di controllo, collegamento <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>controllo congiunto<span class=\"_ _567\"> </span></span>detenuti <span class=\"_ _24\"></span>per <span class=\"_ _24\"></span>finalit\u00e0 <span class=\"_ _24\"></span>di <span class=\"_ _24\"> </span>negoziazione <span class=\"_ _24\"> </span>o <span class=\"_ _24\"> </span>per <span class=\"_ _24\"> </span>cui <span class=\"_ _24\"> </span>non <span class=\"_ _24\"> </span>si <span class=\"_ _24\"> </span>sia <span class=\"_ _24\"> </span>optato, <span class=\"_ _24\"> </span>in <span class=\"_ _24\"> </span>sede <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>rilevazione<span class=\"_ _567\"> </span>iniziale, per la designazione al fair value con impatto sulla redditivit\u00e0 complessiva (c.d.<span class=\"_ _567\"> </span>\u201cFVOCI option\u201d);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">le quote di OICR.<span class=\"_ _567\"> </span></span>La <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>accoglie, <span class=\"_ _2\"></span>inoltre, <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>contratti <span class=\"_ _2\"></span>derivati, contabilizzati <span class=\"_ _a\"></span>tra le <span class=\"_ _a\"></span>attivit\u00e0 finanziarie <span class=\"_ _a\"></span>detenute per<span class=\"_ _567\"> </span>la negoziazione, che sono rappresentati come attivit\u00e0 se il fair value \u00e8 positivo e come passivit\u00e0<span class=\"_ _567\"> </span>se il fair value \u00e8 negativo. \u00c8 possibile compensare i valori corr<span class=\"_ _2\"></span>enti positivi e negativi derivanti<span class=\"_ _567\"> </span>da operazioni in essere con la <span class=\"_ _b\"></span>medesima controparte soltanto qualora si abbia <span class=\"_ _b\"></span>correntemente<span class=\"_ _567\"> </span>il diritto legale di compensare gli importi rilevati contabilmente e si intenda pr<span class=\"_ _2\"></span>ocedere al<span class=\"_ _567\"> </span>regolamento su base netta delle posizioni oggetto di compensazione.<span class=\"_ _567\"> </span>Secondo <span class=\"_ _1\"> </span>le <span class=\"_ _9\"> </span>regole <span class=\"_ _1\"> </span>generali <span class=\"_ _9\"> </span>previste <span class=\"_ _1\"> </span>dall\u2019IFRS <span class=\"_ _9\"> </span>9 <span class=\"_ _1\"> </span>in <span class=\"_ _9\"> </span>materia <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>riclassificazione <span class=\"_ _1\"> </span>delle <span class=\"_ _9\"> </span>attivit\u00e0<span class=\"_ _567\"> </span>finanziarie <span class=\"_ _b\"></span>(ad <span class=\"_ _8\"></span>eccezione <span class=\"_ _b\"></span>dei <span class=\"_ _8\"></span>titoli <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>capitale <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>cui <span class=\"_ _b\"></span>non <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _b\"></span>consentita <span class=\"_ _8\"></span>alcuna <span class=\"_ _b\"></span>riclassifica), <span class=\"_ _b\"></span>non<span class=\"_ _567\"> </span>sono ammesse <span class=\"_ _2\"></span>riclassifiche verso <span class=\"_ _2\"></span>altre categorie <span class=\"_ _2\"></span>di attivit\u00e0 finanziarie <span class=\"_ _2\"></span>salvo il <span class=\"_ _2\"></span>caso in cui <span class=\"_ _2\"></span>l\u2019entit\u00e0<span class=\"_ _567\"> </span>modifichi <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>proprio <span class=\"_ _3\"></span>modello <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>business <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>gestione <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _a\"></span>finanziarie. <span class=\"_ _a\"></span>In <span class=\"_ _a\"></span>tali <span class=\"_ _a\"></span>casi, <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>ci<span class=\"_ _567\"> </span>si attende siano altamente infrequenti, le attivit\u00e0 finanziarie potranno esser<span class=\"_ _2\"></span>e riclassificate dalla<span class=\"_ _567\"> </span>categoria valutata al fair value con impatto a conto economico in una delle altre due categorie<span class=\"_ _567\"> </span>previste <span class=\"_ _24\"></span>dall\u2019IFRS <span class=\"_ _1\"> </span>9 <span class=\"_ _24\"> </span>(Attivit\u00e0 <span class=\"_ _1\"> </span>finanziarie <span class=\"_ _1\"> </span>valutate <span class=\"_ _24\"> </span>al <span class=\"_ _1\"> </span>costo <span class=\"_ _1\"> </span>ammortizzato <span class=\"_ _1\"> </span>o <span class=\"_ _24\"> </span>Attivit\u00e0 <span class=\"_ _1\"> </span>finanziarie<span class=\"_ _567\"> </span>valutate al fair value con impatto sulla redditivit\u00e0 complessiva). Il valor<span class=\"_ _2\"></span>e di trasferimento \u00e8<span class=\"_ _567\"> </span>rappresentato <span class=\"_ _8\"></span>dal <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>al <span class=\"_ _1d\"></span>momento <span class=\"_ _8\"></span>della <span class=\"_ _1d\"></span>riclassifica <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>gl<span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>effetti <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>stessa <span class=\"_ _1d\"></span>operano <span class=\"_ _8\"></span>in<span class=\"_ _567\"> </span>maniera prospettica a partire dalla data di riclassificazione. In questo caso, il tasso di interesse<span class=\"_ _567\"> </span>effettivo <span class=\"_ _2\"></span>dell\u2019attivit\u00e0 <span class=\"_ _2\"></span>finanziaria riclassificata <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>rideterminato in <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>al suo <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di<span class=\"_ _567\"> </span>riclassificazione e tale <span class=\"_ _2\"></span>data viene considerata come data <span class=\"_ _2\"></span>di rilevazione iniziale per l\u2019allocazione<span class=\"_ _567\"> </span>nei diversi stadi di rischio creditizio (stage assignment) ai fini dell\u2019impairment.<span class=\"_ _567\"> </span>Criteri di iscrizione<span class=\"_ _567\"> </span>La rilevazione <span class=\"_ _a\"></span>iniziale delle attivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _2\"></span>\u00e8 ef<span class=\"_ _2\"></span>fettuata alla <span class=\"_ _2\"></span>data di <span class=\"_ _2\"></span>regolamento <span class=\"_ _2\"></span>per i <span class=\"_ _2\"></span>titoli di<span class=\"_ _567\"> </span>debito e di capitale e alla data di sottoscrizione per i contratti derivati.<span class=\"_ _567\"> </span>All\u2019atto della rilevazione <span class=\"_ _b\"></span>iniziale le <span class=\"_ _b\"></span>attivit\u00e0 finanziarie valutate <span class=\"_ _b\"></span>al fair <span class=\"_ _b\"></span>value con impatto <span class=\"_ _b\"></span>a conto<span class=\"_ _567\"> </span>economico sono rilevate al fair value, che corrisponde al corrispettivo pagato, senza considerare<span class=\"_ _567\"> </span>i costi o proventi di transazione dir<span class=\"_ _2\"></span>ettamente attribuibili allo strumento stesso che sono imputati<span class=\"_ _567\"> </span>nel Conto Economico.<span class=\"_ _567\"> </span>Criteri di valutazione<span class=\"_ _567\"> </span>Successivamente alla <span class=\"_ _2\"></span>rilevazione <span class=\"_ _2\"></span>iniziale, le <span class=\"_ _2\"></span>Attivit\u00e0 finanziarie <span class=\"_ _2\"></span>valutate al <span class=\"_ _2\"></span>fair value <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>impatto<span class=\"_ _567\"> </span>a conto economico sono valorizzate al fair value. Gli effetti dell\u2019applicazione di tale criterio di<span class=\"_ _567\"> </span>valutazione sono imputati nel Conto Economico.<span class=\"_ _567\"> </span>Per <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>determinazione <span class=\"_ _1\"> </span>del <span class=\"_ _24\"> </span>fair <span class=\"_ _24\"> </span>value <span class=\"_ _1\"> </span>degli <span class=\"_ _24\"> </span>strumenti <span class=\"_ _24\"> </span>finanziari <span class=\"_ _1\"> </span>quotati <span class=\"_ _24\"> </span>in <span class=\"_ _1\"> </span>un <span class=\"_ _24\"> </span>mercato <span class=\"_ _24\"></span>attivo,<span class=\"_ _567\"> </span>vengono <span class=\"_ _8\"></span>utilizzate <span class=\"_ _8\"></span>quotazioni <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>mercato. <span class=\"_ _8\"></span>In <span class=\"_ _8\"></span>assenza <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>un <span class=\"_ _8\"></span>mercato <span class=\"_ _8\"></span>attivo, <span class=\"_ _8\"></span>vengono <span class=\"_ _8\"></span>utilizzati<span class=\"_ _567\"> </span>metodi di stima e modelli valutativi comunemente adottati, che tengono conto di tutti i fattori<span class=\"_ _567\"> </span>di rischio correlati agli strumenti e che sono basati su dati rilevabili sul mer<span class=\"_ _2\"></span>cato. Per i titoli<span class=\"_ _567\"> </span>di <span class=\"_ _8\"></span>capitale <span class=\"_ _1d\"></span>non <span class=\"_ _1d\"></span>quotati <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>un <span class=\"_ _1d\"></span>mercato <span class=\"_ _8\"></span>attivo, <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>criterio <span class=\"_ _1d\"></span>del <span class=\"_ _1d\"></span>costo <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _8\"></span>utilizzato <span class=\"_ _1d\"></span>quale <span class=\"_ _1d\"></span>stima <span class=\"_ _1d\"></span>del<span class=\"_ _567\"> </span>fair value soltanto in via residuale e limitatamente a poche cir<span class=\"_ _2\"></span>costanze, ossia in caso di non<span class=\"_ _567\"> </span>applicabilit\u00e0 dei metodi di valutazione, ovvero in pr<span class=\"_ _2\"></span>esenza di un\u2019ampia gamma di possibili stime<span class=\"_ _567\"> </span>del fair value, nel cui ambito il costo rappresenta la stima pi\u00f9 significativa.<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>Le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>finanziarie <span class=\"_ _1d\"></span>sono <span class=\"_ _8\"></span>cancellate <span class=\"_ _1d\"></span>dal <span class=\"_ _1d\"></span>bilancio <span class=\"_ _8\"></span>solamente <span class=\"_ _1d\"></span>se <span class=\"_ _1d\"></span>la <span class=\"_ _8\"></span>cessione <span class=\"_ _1d\"></span>ha <span class=\"_ _1d\"></span>comportato <span class=\"_ _8\"></span>il<span class=\"_ _567\"> </span>sostanziale <span class=\"_ _2\"></span>trasferimento di <span class=\"_ _a\"></span>tutti i <span class=\"_ _2\"></span>rischi <span class=\"_ _2\"></span>e benefici <span class=\"_ _a\"></span>connessi alle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>stesse. <span class=\"_ _2\"></span>Qualora sia <span class=\"_ _2\"></span>stata<span class=\"_ _567\"> </span>invece mantenuta <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>quota <span class=\"_ _b\"></span>parte <span class=\"_ _b\"></span>rilevante <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>rischi <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>benefici relativi <span class=\"_ _b\"></span>alle <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>finanziarie<span class=\"_ _567\"> </span>cedute, <span class=\"_ _8\"></span>queste <span class=\"_ _b\"></span>continuano <span class=\"_ _8\"></span>ad <span class=\"_ _8\"></span>essere <span class=\"_ _b\"></span>iscritte <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>bilancio, <span class=\"_ _b\"></span>ancorch\u00e9 <span class=\"_ _8\"></span>giuridicamente <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>titolarit\u00e0<span class=\"_ _567\"> </span>delle attivit\u00e0 stesse sia stata effettivamente trasferita.<span class=\"_ _567\"> </span>Nel <span class=\"_ _24\"> </span>caso <span class=\"_ _24\"> </span>in <span class=\"_ _1\"> </span>cui <span class=\"_ _24\"> </span>non <span class=\"_ _24\"> </span>sia <span class=\"_ _1\"> </span>possibile <span class=\"_ _24\"> </span>accertare <span class=\"_ _24\"> </span>il <span class=\"_ _24\"> </span>sostanziale <span class=\"_ _1\"> </span>trasferimento <span class=\"_ _24\"> </span>dei <span class=\"_ _24\"> </span>rischi <span class=\"_ _1\"> </span>e <span class=\"_ _24\"> </span>benefici,<span class=\"_ _567\"> </span>le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>cancellate <span class=\"_ _8\"></span>dal <span class=\"_ _8\"></span>bilancio <span class=\"_ _8\"></span>qualora <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>sia <span class=\"_ _8\"></span>stato <span class=\"_ _8\"></span>mantenuto <span class=\"_ _8\"></span>alcun <span class=\"_ _8\"></span>tipo<span class=\"_ _567\"> </span>di controllo sulle stesse. In caso contrario, la conservazione, anche in parte, di tale contr<span class=\"_ _2\"></span>ollo<span class=\"_ _567\"> </span>comporta il mantenimento in bilancio delle attivit\u00e0 in misura pari al coinvolgimento residuo,<span class=\"_ _567\"> </span>misurato dall\u2019esposizione ai cambiamenti di valore delle attivit\u00e0 cedute ed alle variazioni dei<span class=\"_ _567\"> </span>flussi finanziari delle stesse.<span class=\"_ _567\"> </span>Infine, <span class=\"_ _24\"> </span>le <span class=\"_ _24\"> </span>at<span class=\"_ _b\"></span>tivit\u00e0 <span class=\"_ _24\"> </span>finanziarie <span class=\"_ _24\"> </span>cedute <span class=\"_ _1\"> </span>vengono <span class=\"_ _24\"> </span>cancellate <span class=\"_ _1\"> </span>dal <span class=\"_ _24\"> </span>bilancio <span class=\"_ _1\"> </span>nel <span class=\"_ _24\"> </span>caso <span class=\"_ _1\"> </span>in <span class=\"_ _24\"> </span>cui <span class=\"_ _24\"> </span>vi <span class=\"_ _1\"> </span>sia <span class=\"_ _24\"> </span>la<span class=\"_ _567\"> </span>conservazione <span class=\"_ _9\"> </span>dei <span class=\"_ _1\"> </span>diritti <span class=\"_ _9\"> </span>contrattuali <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>ricever<span class=\"_ _2\"></span>e <span class=\"_ _9\"> </span>i <span class=\"_ _9\"> </span>r<span class=\"_ _2\"></span>elativi <span class=\"_ _9\"> </span>flussi <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>cassa, <span class=\"_ _9\"> </span>con <span class=\"_ _9\"> </span>la <span class=\"_ _1\"> </span>contestuale<span class=\"_ _567\"> </span>assunzione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>un\u2019obbligazione <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>pagare <span class=\"_ _8\"></span>detti <span class=\"_ _8\"></span>flussi, <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>solo <span class=\"_ _8\"></span>essi, <span class=\"_ _8\"></span>senza <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>ritardo <span class=\"_ _8\"></span>rilevante <span class=\"_ _8\"></span>ad<span class=\"_ _567\"> </span>altri soggetti terzi.<span class=\"_ _567\"> </span>4. Operazioni di copertura<span class=\"_ _567\"> </span>Il Gruppo Banco Desio si avvale della possibilit\u00e0, prevista in sede di intr<span class=\"_ _2\"></span>oduzione dell\u2019IFRS 9,<span class=\"_ _567\"> </span>di continuare ad applicar<span class=\"_ _2\"></span>e integralmente le previsioni del principio contabile IAS 39 in tema<span class=\"_ _567\"> </span>di \u201chedge accounting\u201d (nella versione carved out omologata dalla Commissione Europea) per<span class=\"_ _567\"> </span>ogni tipologia di copertura (sia per le coperture specifiche che per le macr<span class=\"_ _2\"></span>o-coperture).<span class=\"_ _567\"> </span>Criteri di classificazione<span class=\"_ _567\"> </span>Le operazioni di copertura hanno lo scopo di neutralizzare determinati rischi di per<span class=\"_ _2\"></span>dita potenziale<span class=\"_ _567\"> </span>su <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>passivit\u00e0 <span class=\"_ _a\"></span>finanziarie <span class=\"_ _2\"></span>tramite <span class=\"_ _a\"></span>strumenti <span class=\"_ _a\"></span>finanziari <span class=\"_ _a\"></span>specifici, <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>cui <span class=\"_ _a\"></span>util<span class=\"_ _b\"></span>izzo <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>finalizzato <span class=\"_ _a\"></span>ad<span class=\"_ _567\"> </span>attutire gli ef<span class=\"_ _2\"></span>fetti sul conto economico degli strumenti finanziari oggetto di copertura.<span class=\"_ _567\"> </span>La tipologia di copertura utilizzata pu\u00f2 essere del tipo:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Fair <span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>alue <span class=\"_ _2\"></span>Hedge <span class=\"_ _2\"></span>(copertura <span class=\"_ _2\"></span>specifica <span class=\"_ _2\"></span>del fair <span class=\"_ _a\"></span>value): <span class=\"_ _2\"></span>l\u2019obiettivo \u00e8 <span class=\"_ _a\"></span>la copertura <span class=\"_ _a\"></span>del <span class=\"_ _2\"></span>rischio di<span class=\"_ _567\"> </span></span>variazione del fair value dello strumento coperto (attivit\u00e0, passivit\u00e0 o impegno irrevocabile<span class=\"_ _567\"> </span>non iscritto esposti a variazioni di fair value attribuibili ad un rischio particolare che possono<span class=\"_ _567\"> </span>influenzare <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>conto <span class=\"_ _1d\"></span>economico, <span class=\"_ _8\"></span>incluso <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>rischio <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>variazione <span class=\"_ _1d\"></span>nei <span class=\"_ _8\"></span>tassi <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>cambio <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>una<span class=\"_ _567\"> </span>valuta estera);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Cash Flow <span class=\"_ _2\"></span>Hedge <span class=\"_ _2\"></span>(copertura dei <span class=\"_ _2\"></span>flussi finanziari): <span class=\"_ _2\"></span>l\u2019obiettivo \u00e8 <span class=\"_ _2\"></span>la copertura <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>variazione<span class=\"_ _567\"> </span></span>di flussi <span class=\"_ _2\"></span>di cassa <span class=\"_ _2\"></span>attribuibili a <span class=\"_ _2\"></span>particolari rischi dello <span class=\"_ _2\"></span>strumento di <span class=\"_ _2\"></span>bilancio (attivit\u00e0, <span class=\"_ _2\"></span>passivit\u00e0<span class=\"_ _567\"> </span>o <span class=\"_ _24\"></span>operazione <span class=\"_ _1d\"></span>programmata <span class=\"_ _24\"></span>altamente <span class=\"_ _1d\"></span>probabile <span class=\"_ _24\"></span>esposte <span class=\"_ _24\"></span>a <span class=\"_ _1d\"></span>variazioni <span class=\"_ _24\"> </span>dei <span class=\"_ _24\"> </span>flussi <span class=\"_ _24\"></span>di <span class=\"_ _24\"></span>cassa<span class=\"_ _567\"> </span>attribuibili ad un rischio particolare che possono influenzar<span class=\"_ _2\"></span>e il conto economico).<span class=\"_ _567\"> </span>Criteri di iscrizione<span class=\"_ _567\"> </span>Gli <span class=\"_ _7c\"> </span>strumenti <span class=\"_ _7c\"> </span>derivati, <span class=\"_ _7c\"> </span>pertanto <span class=\"_ _7c\"> </span>anche <span class=\"_ _7c\"> </span>quelli <span class=\"_ _7c\"> </span>di <span class=\"_ _7c\"> </span>copertura, <span class=\"_ _7c\"> </span>sono <span class=\"_ _7c\"> </span>inizialmente <span class=\"_ _7c\"> </span>iscritti <span class=\"_ _7c\"> </span>e<span class=\"_ _567\"> </span>successivamente misurati al fair value.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019iscrizione in bilancio delle operazioni di copertura presuppone:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">il coinvolgimento di controparti esterne al Gruppo Banco Desio;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">una  specifica <span class=\"_ _9\"> </span>designazione  e  identificazione  degli <span class=\"_ _9\"> </span>strumenti  finanziari  di  copertura <span class=\"_ _9\"> </span>e<span class=\"_ _567\"> </span></span>oggetto di copertura utilizzati per l\u2019operazione;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">la <span class=\"_ _24\"> </span>definizione <span class=\"_ _1\"> </span>degli <span class=\"_ _1\"> </span>obiettivi <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>risk <span class=\"_ _24\"> </span>management <span class=\"_ _1\"> </span>perseguiti, <span class=\"_ _1\"> </span>specificando <span class=\"_ _24\"> </span>la <span class=\"_ _1\"> </span>natura <span class=\"_ _1\"> </span>del </span>rischio coperto;  <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">il <span class=\"_ _9\"> </span>superamento <span class=\"_ _1\"> </span>del <span class=\"_ _9\"> </span>test <span class=\"_ _9\"> </span>d\u2019efficacia <span class=\"_ _1\"> </span>all\u2019accensione <span class=\"_ _9\"> </span>della <span class=\"_ _9\"> </span>r<span class=\"_ _2\"></span>elazione <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>copertura <span class=\"_ _1\"> </span>e <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>via </span>prospettica, con modalit\u00e0 e periodicit\u00e0 di misurazione specifiche; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">la predisposizione della documentazione formale completa della r<span class=\"_ _2\"></span>elazione di copertura.<span class=\"_ _567\"> </span></span>Criteri di valutazione<span class=\"_ _567\"> </span>Un\u2019operazione <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>copertura <span class=\"_ _2\"></span>si <span class=\"_ _a\"></span>definisce <span class=\"_ _2\"></span>efficace <span class=\"_ _a\"></span>quando <span class=\"_ _2\"></span>le <span class=\"_ _a\"></span>variazioni <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>fair <span class=\"_ _a\"></span>value <span class=\"_ _2\"></span>(o <span class=\"_ _2\"></span>dei <span class=\"_ _a\"></span>flussi <span class=\"_ _2\"></span>di cassa futuri) <span class=\"_ _2\"></span>dello strumento <span class=\"_ _2\"></span>finanziario di copertura <span class=\"_ _2\"></span>compensano le <span class=\"_ _2\"></span>variazioni dello strumento finanziario oggetto di copertura nei limiti dell\u2019intervallo 80% - 125% stabilito dallo IAS 39.<span class=\"_ _567\"> </span>I test <span class=\"_ _b\"></span>d\u2019efficacia sono <span class=\"_ _b\"></span>eseguiti <span class=\"_ _b\"></span>a ogni <span class=\"_ _b\"></span>chiusura <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>bilancio o <span class=\"_ _b\"></span>situazione <span class=\"_ _b\"></span>infrannuale, sia <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>ottica retr<span class=\"_ _2\"></span>ospettiva, per la misura dei risultati effettivi alla data, sia prospettica, per la dimostrazione dell\u2019efficacia attesa per i periodi futuri.<span class=\"_ _567\"> </span>Se <span class=\"_ _b\"></span>le <span class=\"_ _8\"></span>verifiche <span class=\"_ _b\"></span>non <span class=\"_ _8\"></span>confermano <span class=\"_ _b\"></span>l\u2019efficacia <span class=\"_ _b\"></span>della <span class=\"_ _8\"></span>copertura <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>tenuto <span class=\"_ _b\"></span>conto <span class=\"_ _8\"></span>della <span class=\"_ _b\"></span>pol<span class=\"_ _b\"></span>icy <span class=\"_ _b\"></span>interna, da quel momento <span class=\"_ _2\"></span>la contabilizzazione delle operazioni di <span class=\"_ _2\"></span>copertura, secondo quanto esposto, \u00e8 interrotta, il <span class=\"_ _b\"></span>contratto <span class=\"_ _b\"></span>derivato <span class=\"_ _b\"></span>di copertura <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _b\"></span>classificato <span class=\"_ _b\"></span>tra gli <span class=\"_ _b\"></span>strumenti <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>negoziazione e lo <span class=\"_ _8\"></span>strumento <span class=\"_ _8\"></span>finanziario <span class=\"_ _1d\"></span>coperto <span class=\"_ _8\"></span>riacquisisce <span class=\"_ _8\"></span>il <span class=\"_ _1d\"></span>criterio <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>valutazione <span class=\"_ _8\"></span>corrispondente <span class=\"_ _8\"></span>alla <span class=\"_ _1d\"></span>sua classificazione di bilancio.<span class=\"_ _567\"> </span>Criteri di rilevazione delle componenti reddituali \u2013 Fair value hedge<span class=\"_ _567\"> </span>Le <span class=\"_ _8\"></span>variazioni <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>dei <span class=\"_ _1d\"></span>derivati <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>copertura <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>degli <span class=\"_ _1d\"></span>strumenti <span class=\"_ _8\"></span>finanziari <span class=\"_ _1d\"></span>coperti <span class=\"_ _8\"></span>(per <span class=\"_ _8\"></span>la parte <span class=\"_ _a\"></span>attribuibile <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>rischio <span class=\"_ _a\"></span>coperto) <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>registrate <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>contropartita <span class=\"_ _a\"></span>al <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>economico, <span class=\"_ _a\"></span>questa disposizione si applica anche quando l\u2019elemento coperto \u00e8 valutato al costo.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>ale compensazione \u00e8 riconosciuta attraverso la rilevazione a conto economico, alla voce 90 \u201cRisultato netto dell\u2019attivit\u00e0 di copertura\u201d, delle variazioni di valore riferite sia all\u2019elemento coperto <span class=\"_ _9\"> </span>(per <span class=\"_ _9\"> </span>quanto <span class=\"_ _1\"> </span>riguarda <span class=\"_ _9\"> </span>le <span class=\"_ _9\"> </span>variazioni <span class=\"_ _9\"> </span>pr<span class=\"_ _2\"></span>odotte <span class=\"_ _9\"> </span>dal <span class=\"_ _9\"> </span>fattore <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>rischio <span class=\"_ _9\"> </span>sottostante), <span class=\"_ _9\"> </span>sia allo strumento di copertura. L<span class=\"_ _a\"></span>\u2019eventuale differenza, ne costituisce di conseguenza l\u2019ef<span class=\"_ _2\"></span>fetto economico netto.<span class=\"_ _567\"> </span>Criteri di rilevazione delle componenti reddituali \u2013 Cash Flow hedge<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019utile o la perdita sullo strumento di copertura devono essere contabilizzati come segue:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">la <span class=\"_ _8\"></span>parte <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>utile/perdita <span class=\"_ _8\"></span>definita <span class=\"_ _1d\"></span>efficace <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _1d\"></span>registrata <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>patrimonio <span class=\"_ _1d\"></span>netto <span class=\"_ _8\"></span>in <span class=\"_ _1d\"></span>contropartita<span class=\"_ _567\"> </span></span>alle riserve di valutazione;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">la parte inefficace della copertura \u00e8 r<span class=\"_ _2\"></span>egistrata a conto economico.<span class=\"_ _567\"> </span></span>In particolare, a patrimonio netto deve esser<span class=\"_ _2\"></span>e iscritto il minore tra l\u2019utile/perdita complessiva<span class=\"_ _567\"> </span>sullo strumento di copertura dall\u2019inizio della stessa e la variazione complessiva di fair value<span class=\"_ _567\"> </span>(valore <span class=\"_ _9\"> </span>attuale <span class=\"_ _9\"> </span>dei  flussi <span class=\"_ _9\"> </span>finanziari <span class=\"_ _9\"> </span>attesi) <span class=\"_ _38\"> </span>sull\u2019elemento <span class=\"_ _9\"> </span>coperto  dall\u2019inizio <span class=\"_ _9\"> </span>della <span class=\"_ _9\"> </span>copertura.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019eventuale utile <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>perdita residuo sullo strumento <span class=\"_ _b\"></span>di copertura <span class=\"_ _b\"></span>o la <span class=\"_ _b\"></span>componente <span class=\"_ _b\"></span>non efficace<span class=\"_ _567\"> </span>\u00e8 rilevato nel conto economico.<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019iscrizione in <span class=\"_ _2\"></span>bilancio delle <span class=\"_ _2\"></span>operazioni di <span class=\"_ _2\"></span>copertura \u00e8 interr<span class=\"_ _2\"></span>otta quando <span class=\"_ _2\"></span>non sono <span class=\"_ _2\"></span>pi\u00f9 rispettati<span class=\"_ _567\"> </span>i <span class=\"_ _9\"> </span>r<span class=\"_ _2\"></span>equisiti <span class=\"_ _9\"> </span>d\u2019efficacia, <span class=\"_ _1\"> </span>quando <span class=\"_ _9\"> </span>esse <span class=\"_ _9\"> </span>sono <span class=\"_ _1\"> </span>revocate, <span class=\"_ _1\"> </span>quando <span class=\"_ _9\"> </span>lo <span class=\"_ _9\"> </span>strumento <span class=\"_ _1\"> </span>d<span class=\"_ _b\"></span>i <span class=\"_ _9\"> </span>copertura <span class=\"_ _1\"> </span>o <span class=\"_ _9\"> </span>lo<span class=\"_ _567\"> </span>strumento coperto giungono a scadenza, sono estinti o venduti.<span class=\"_ _567\"> </span>Se lo strumento oggetto di copertura \u00e8 soggetto alla valutazione al costo ammortizzato la<span class=\"_ _567\"> </span>differ<span class=\"_ _2\"></span>enza tra il fair value determinato alla data del discontinuing (interruzione della relazione<span class=\"_ _567\"> </span>di copertura) e il costo ammortizzato \u00e8 ripartita sulla sua durata residua.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-691": {
   "value": "1. Attivit\u00e0 finanziarie valutate al fair value con impatto a conto economico (FVTPL)<span class=\"_ _567\"> </span>Criteri di classificazione<span class=\"_ _567\"> </span>Sono <span class=\"_ _8\"></span>classificate <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>questa <span class=\"_ _8\"></span>categoria <span class=\"_ _1d\"></span>le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _8\"></span>diverse <span class=\"_ _1d\"></span>da <span class=\"_ _8\"></span>quelle <span class=\"_ _8\"></span>classificate <span class=\"_ _8\"></span>tra <span class=\"_ _1d\"></span>le<span class=\"_ _567\"> </span>Attivit\u00e0 <span class=\"_ _2\"></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 sulla <span class=\"_ _a\"></span>redditivit\u00e0 <span class=\"_ _2\"></span>complessiva <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>Attivit\u00e0<span class=\"_ _567\"> </span>finanziare valutate al costo ammortizzato. La voce, in particolar<span class=\"_ _2\"></span>e, include:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">le attivit\u00e0 finanziarie detenute per la <span class=\"_ _b\"></span>negoziazione, essenzialmente rappresentate da titoli<span class=\"_ _567\"> </span></span>di <span class=\"_ _8\"></span>debito <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>capitale <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>dal <span class=\"_ _1d\"></span>valore <span class=\"_ _8\"></span>positivo <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>contratti <span class=\"_ _8\"></span>derivati <span class=\"_ _8\"></span>detenuti <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>finalit\u00e0 <span class=\"_ _8\"></span>di<span class=\"_ _567\"> </span>negoziazione;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _b\"></span>finanziarie <span class=\"_ _8\"></span>obbligatoriamente <span class=\"_ _8\"></span>valutate <span class=\"_ _8\"></span>al <span class=\"_ _b\"></span>fair <span class=\"_ _8\"></span>value, <span class=\"_ _8\"></span>rappresentate <span class=\"_ _b\"></span>dalle <span class=\"_ _8\"></span>attivit\u00e0<span class=\"_ _567\"> </span></span>finanziarie <span class=\"_ _24\"> </span>che <span class=\"_ _24\"> </span>non <span class=\"_ _1\"> </span>soddisfano <span class=\"_ _24\"> </span>i <span class=\"_ _1\"> </span>requisiti <span class=\"_ _24\"></span>per <span class=\"_ _24\"></span>la <span class=\"_ _24\"> </span>valutazione <span class=\"_ _1\"> </span>al <span class=\"_ _24\"> </span>costo <span class=\"_ _24\"> </span>ammortizzato <span class=\"_ _1\"> </span>o <span class=\"_ _24\"> </span>al<span class=\"_ _567\"> </span>fair <span class=\"_ _24\"> </span>value <span class=\"_ _1\"> </span>con <span class=\"_ _1\"> </span>impatto <span class=\"_ _1\"> </span>sulla <span class=\"_ _1\"> </span>redditivit\u00e0 <span class=\"_ _24\"> </span>complessiva. <span class=\"_ _1\"> </span>Si <span class=\"_ _1\"> </span>tratta <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>attivit\u00e0 <span class=\"_ _1\"> </span>finanziarie <span class=\"_ _1\"> </span>i <span class=\"_ _1\"> </span>cui<span class=\"_ _567\"> </span>termini contrattuali non prevedono esclusivamente rimborsi del capitale e pagamenti<span class=\"_ _567\"> </span>dell\u2019interesse sull\u2019importo del capitale da r<span class=\"_ _2\"></span>estituire (SPPI test non superato) oppure che<span class=\"_ _567\"> </span>non <span class=\"_ _8\"></span>sono <span class=\"_ _b\"></span>detenute <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>quadro <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>modello <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>business <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>obiettivo <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>il <span class=\"_ _b\"></span>possesso <span class=\"_ _8\"></span>di<span class=\"_ _567\"> </span>attivit\u00e0 <span class=\"_ _b\"></span>finalizzato <span class=\"_ _8\"></span>alla <span class=\"_ _b\"></span>raccol<span class=\"_ _b\"></span>ta <span class=\"_ _b\"></span>dei <span class=\"_ _8\"></span>flussi <span class=\"_ _b\"></span>finanziari <span class=\"_ _8\"></span>contrattuali <span class=\"_ _b\"></span>(\u201cHTC\u201d) <span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>cui <span class=\"_ _b\"></span>obiet<span class=\"_ _b\"></span>tivo <span class=\"_ _b\"></span>\u00e8<span class=\"_ _567\"> </span>conseguito <span class=\"_ _2\"></span>sia <span class=\"_ _2\"></span>mediante <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>raccolta <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>flussi <span class=\"_ _2\"></span>finanziari <span class=\"_ _2\"></span>contrattuali <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>mediante <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>vendita<span class=\"_ _567\"> </span>di attivit\u00e0 finanziarie (\u201cHTCS\u201d);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">le <span class=\"_ _1\"> </span>attivit\u00e0 <span class=\"_ _1\"> </span>finanziarie <span class=\"_ _9\"> </span>designate <span class=\"_ _1\"> </span>al <span class=\"_ _1\"> </span>fair <span class=\"_ _9\"> </span>value, <span class=\"_ _24\"> </span>ossia <span class=\"_ _9\"> </span>le <span class=\"_ _1\"> </span>attivit\u00e0 <span class=\"_ _1\"> </span>finanziarie <span class=\"_ _1\"> </span>cos\u00ec <span class=\"_ _9\"> </span>definite <span class=\"_ _1\"> </span>al<span class=\"_ _567\"> </span></span>momento della rilevazione iniziale e ove ne sussistano i presupposti. In r<span class=\"_ _2\"></span>elazione a tale<span class=\"_ _567\"> </span>fattispecie, <span class=\"_ _1\"> </span>un\u2019entit\u00e0 <span class=\"_ _1\"> </span>pu\u00f2 <span class=\"_ _1\"> </span>designare <span class=\"_ _24\"> </span>irrevocabilmente <span class=\"_ _1\"> </span>all\u2019iscrizione <span class=\"_ _1\"> </span>un\u2019attivit\u00e0 <span class=\"_ _1\"> </span>finanziaria<span class=\"_ _567\"> </span>come <span class=\"_ _1d\"></span>valutata <span class=\"_ _24\"> </span>al <span class=\"_ _24\"> </span>fair <span class=\"_ _24\"></span>value <span class=\"_ _24\"></span>con <span class=\"_ _1d\"></span>impatto <span class=\"_ _24\"> </span>a <span class=\"_ _24\"> </span>conto <span class=\"_ _24\"></span>economico <span class=\"_ _24\"></span>solamente <span class=\"_ _1d\"></span>se <span class=\"_ _24\"> </span>cos\u00ec <span class=\"_ _24\"> </span>facendo<span class=\"_ _567\"> </span>elimina o riduce significativamente un\u2019incoerenza valutativa.<span class=\"_ _567\"> </span>In particolare, sono oggetto di rilevazione in questa voce:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _1\"> </span>titoli <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>debito <span class=\"_ _1\"> </span>e <span class=\"_ _1\"> </span>i <span class=\"_ _1\"> </span>finanziamenti <span class=\"_ _1\"> </span>non <span class=\"_ _1\"> </span>riconducibili <span class=\"_ _1\"> </span>quind<span class=\"_ _b\"></span>i <span class=\"_ _1\"> </span>ai <span class=\"_ _1\"> </span>business <span class=\"_ _1\"> </span>model <span class=\"_ _1\"> </span>\u201cHTC\u201d <span class=\"_ _1\"> </span>o<span class=\"_ _567\"> </span></span>\u201cHTCS\u201d <span class=\"_ _8\"></span>(che <span class=\"_ _1d\"></span>sono <span class=\"_ _8\"></span>quindi <span class=\"_ _1d\"></span>inclusi <span class=\"_ _8\"></span>in <span class=\"_ _1d\"></span>un <span class=\"_ _8\"></span>business <span class=\"_ _1d\"></span>model <span class=\"_ _8\"></span>\u201cAltro/Negoziazione\u201d) <span class=\"_ _8\"></span>o <span class=\"_ _1d\"></span>che <span class=\"_ _8\"></span>non<span class=\"_ _567\"> </span>superano il test SPPI;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">gli strumenti <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>capitale non <span class=\"_ _b\"></span>qualificabili <span class=\"_ _b\"></span>di controllo, collegamento <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>controllo congiunto<span class=\"_ _567\"> </span></span>detenuti <span class=\"_ _24\"></span>per <span class=\"_ _24\"></span>finalit\u00e0 <span class=\"_ _24\"></span>di <span class=\"_ _24\"> </span>negoziazione <span class=\"_ _24\"> </span>o <span class=\"_ _24\"> </span>per <span class=\"_ _24\"> </span>cui <span class=\"_ _24\"> </span>non <span class=\"_ _24\"> </span>si <span class=\"_ _24\"> </span>sia <span class=\"_ _24\"> </span>optato, <span class=\"_ _24\"> </span>in <span class=\"_ _24\"> </span>sede <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>rilevazione<span class=\"_ _567\"> </span>iniziale, per la designazione al fair value con impatto sulla redditivit\u00e0 complessiva (c.d.<span class=\"_ _567\"> </span>\u201cFVOCI option\u201d);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">le quote di OICR.<span class=\"_ _567\"> </span></span>La <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>accoglie, <span class=\"_ _2\"></span>inoltre, <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>contratti <span class=\"_ _2\"></span>derivati, contabilizzati <span class=\"_ _a\"></span>tra le <span class=\"_ _a\"></span>attivit\u00e0 finanziarie <span class=\"_ _a\"></span>detenute per<span class=\"_ _567\"> </span>la negoziazione, che sono rappresentati come attivit\u00e0 se il fair value \u00e8 positivo e come passivit\u00e0<span class=\"_ _567\"> </span>se il fair value \u00e8 negativo. \u00c8 possibile compensare i valori corr<span class=\"_ _2\"></span>enti positivi e negativi derivanti<span class=\"_ _567\"> </span>da operazioni in essere con la <span class=\"_ _b\"></span>medesima controparte soltanto qualora si abbia <span class=\"_ _b\"></span>correntemente<span class=\"_ _567\"> </span>il diritto legale di compensare gli importi rilevati contabilmente e si intenda pr<span class=\"_ _2\"></span>ocedere al<span class=\"_ _567\"> </span>regolamento su base netta delle posizioni oggetto di compensazione.<span class=\"_ _567\"> </span>Secondo <span class=\"_ _1\"> </span>le <span class=\"_ _9\"> </span>regole <span class=\"_ _1\"> </span>generali <span class=\"_ _9\"> </span>previste <span class=\"_ _1\"> </span>dall\u2019IFRS <span class=\"_ _9\"> </span>9 <span class=\"_ _1\"> </span>in <span class=\"_ _9\"> </span>materia <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>riclassificazione <span class=\"_ _1\"> </span>delle <span class=\"_ _9\"> </span>attivit\u00e0<span class=\"_ _567\"> </span>finanziarie <span class=\"_ _b\"></span>(ad <span class=\"_ _8\"></span>eccezione <span class=\"_ _b\"></span>dei <span class=\"_ _8\"></span>titoli <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>capitale <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>cui <span class=\"_ _b\"></span>non <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _b\"></span>consentita <span class=\"_ _8\"></span>alcuna <span class=\"_ _b\"></span>riclassifica), <span class=\"_ _b\"></span>non<span class=\"_ _567\"> </span>sono ammesse <span class=\"_ _2\"></span>riclassifiche verso <span class=\"_ _2\"></span>altre categorie <span class=\"_ _2\"></span>di attivit\u00e0 finanziarie <span class=\"_ _2\"></span>salvo il <span class=\"_ _2\"></span>caso in cui <span class=\"_ _2\"></span>l\u2019entit\u00e0<span class=\"_ _567\"> </span>modifichi <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>proprio <span class=\"_ _3\"></span>modello <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>business <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>gestione <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _a\"></span>finanziarie. <span class=\"_ _a\"></span>In <span class=\"_ _a\"></span>tali <span class=\"_ _a\"></span>casi, <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>ci<span class=\"_ _567\"> </span>si attende siano altamente infrequenti, le attivit\u00e0 finanziarie potranno esser<span class=\"_ _2\"></span>e riclassificate dalla<span class=\"_ _567\"> </span>categoria valutata al fair value con impatto a conto economico in una delle altre due categorie<span class=\"_ _567\"> </span>previste <span class=\"_ _24\"></span>dall\u2019IFRS <span class=\"_ _1\"> </span>9 <span class=\"_ _24\"> </span>(Attivit\u00e0 <span class=\"_ _1\"> </span>finanziarie <span class=\"_ _1\"> </span>valutate <span class=\"_ _24\"> </span>al <span class=\"_ _1\"> </span>costo <span class=\"_ _1\"> </span>ammortizzato <span class=\"_ _1\"> </span>o <span class=\"_ _24\"> </span>Attivit\u00e0 <span class=\"_ _1\"> </span>finanziarie<span class=\"_ _567\"> </span>valutate al fair value con impatto sulla redditivit\u00e0 complessiva). Il valor<span class=\"_ _2\"></span>e di trasferimento \u00e8<span class=\"_ _567\"> </span>rappresentato <span class=\"_ _8\"></span>dal <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>al <span class=\"_ _1d\"></span>momento <span class=\"_ _8\"></span>della <span class=\"_ _1d\"></span>riclassifica <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>gl<span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>effetti <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>stessa <span class=\"_ _1d\"></span>operano <span class=\"_ _8\"></span>in<span class=\"_ _567\"> </span>maniera prospettica a partire dalla data di riclassificazione. In questo caso, il tasso di interesse<span class=\"_ _567\"> </span>effettivo <span class=\"_ _2\"></span>dell\u2019attivit\u00e0 <span class=\"_ _2\"></span>finanziaria riclassificata <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>rideterminato in <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>al suo <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di<span class=\"_ _567\"> </span>riclassificazione e tale <span class=\"_ _2\"></span>data viene considerata come data <span class=\"_ _2\"></span>di rilevazione iniziale per l\u2019allocazione<span class=\"_ _567\"> </span>nei diversi stadi di rischio creditizio (stage assignment) ai fini dell\u2019impairment.<span class=\"_ _567\"> </span>Criteri di iscrizione<span class=\"_ _567\"> </span>La rilevazione <span class=\"_ _a\"></span>iniziale delle attivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _2\"></span>\u00e8 ef<span class=\"_ _2\"></span>fettuata alla <span class=\"_ _2\"></span>data di <span class=\"_ _2\"></span>regolamento <span class=\"_ _2\"></span>per i <span class=\"_ _2\"></span>titoli di<span class=\"_ _567\"> </span>debito e di capitale e alla data di sottoscrizione per i contratti derivati.<span class=\"_ _567\"> </span>All\u2019atto della rilevazione <span class=\"_ _b\"></span>iniziale le <span class=\"_ _b\"></span>attivit\u00e0 finanziarie valutate <span class=\"_ _b\"></span>al fair <span class=\"_ _b\"></span>value con impatto <span class=\"_ _b\"></span>a conto<span class=\"_ _567\"> </span> economico sono rilevate al fair value, che corrisponde al corrispettivo pagato, senza considerare<span class=\"_ _567\"> </span> i costi o proventi di transazione dir<span class=\"_ _2\"></span>ettamente attribuibili allo strumento stesso che sono imputati<span class=\"_ _567\"> </span> nel Conto Economico.<span class=\"_ _567\"> </span>Criteri di valutazione<span class=\"_ _567\"> </span>Successivamente alla <span class=\"_ _2\"></span>rilevazione <span class=\"_ _2\"></span>iniziale, le <span class=\"_ _2\"></span>Attivit\u00e0 finanziarie <span class=\"_ _2\"></span>valutate al <span class=\"_ _2\"></span>fair value <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>impatto<span class=\"_ _567\"> </span> a conto economico sono valorizzate al fair value. Gli effetti dell\u2019applicazione di tale criterio di<span class=\"_ _567\"> </span> valutazione sono imputati nel Conto Economico.<span class=\"_ _567\"> </span>Per <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>determinazione <span class=\"_ _1\"> </span>del <span class=\"_ _24\"> </span>fair <span class=\"_ _24\"> </span>value <span class=\"_ _1\"> </span>degli <span class=\"_ _24\"> </span>strumenti <span class=\"_ _24\"> </span>finanziari <span class=\"_ _1\"> </span>quotati <span class=\"_ _24\"> </span>in <span class=\"_ _1\"> </span>un <span class=\"_ _24\"> </span>mercato <span class=\"_ _24\"></span>attivo,<span class=\"_ _567\"> </span> vengono <span class=\"_ _8\"></span>utilizzate <span class=\"_ _8\"></span>quotazioni <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>mercato. <span class=\"_ _8\"></span>In <span class=\"_ _8\"></span>assenza <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>un <span class=\"_ _8\"></span>mercato <span class=\"_ _8\"></span>attivo, <span class=\"_ _8\"></span>vengono <span class=\"_ _8\"></span>utilizzati<span class=\"_ _567\"> </span> metodi di stima e modelli valutativi comunemente adottati, che tengono conto di tutti i fattori<span class=\"_ _567\"> </span> di rischio correlati agli strumenti e che sono basati su dati rilevabili sul mer<span class=\"_ _2\"></span>cato. Per i titoli<span class=\"_ _567\"> </span> di <span class=\"_ _8\"></span>capitale <span class=\"_ _1d\"></span>non <span class=\"_ _1d\"></span>quotati <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>un <span class=\"_ _1d\"></span>mercato <span class=\"_ _8\"></span>attivo, <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>criterio <span class=\"_ _1d\"></span>del <span class=\"_ _1d\"></span>costo <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _8\"></span>utilizzato <span class=\"_ _1d\"></span>quale <span class=\"_ _1d\"></span>stima <span class=\"_ _1d\"></span>del<span class=\"_ _567\"> </span> fair value soltanto in via residuale e limitatamente a poche cir<span class=\"_ _2\"></span>costanze, ossia in caso di non<span class=\"_ _567\"> </span> applicabilit\u00e0 dei metodi di valutazione, ovvero in pr<span class=\"_ _2\"></span>esenza di un\u2019ampia gamma di possibili stime<span class=\"_ _567\"> </span> del fair value, nel cui ambito il costo rappresenta la stima pi\u00f9 significativa.<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>Le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>finanziarie <span class=\"_ _1d\"></span>sono <span class=\"_ _8\"></span>cancellate <span class=\"_ _1d\"></span>dal <span class=\"_ _1d\"></span>bilancio <span class=\"_ _8\"></span>solamente <span class=\"_ _1d\"></span>se <span class=\"_ _1d\"></span>la <span class=\"_ _8\"></span>cessione <span class=\"_ _1d\"></span>ha <span class=\"_ _1d\"></span>comportato <span class=\"_ _8\"></span>il<span class=\"_ _567\"> </span> sostanziale <span class=\"_ _2\"></span>trasferimento di <span class=\"_ _a\"></span>tutti i <span class=\"_ _2\"></span>rischi <span class=\"_ _2\"></span>e benefici <span class=\"_ _a\"></span>connessi alle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>stesse. <span class=\"_ _2\"></span>Qualora sia <span class=\"_ _2\"></span>stata<span class=\"_ _567\"> </span> invece mantenuta <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>quota <span class=\"_ _b\"></span>parte <span class=\"_ _b\"></span>rilevante <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>rischi <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>benefici relativi <span class=\"_ _b\"></span>alle <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>finanziarie<span class=\"_ _567\"> </span> cedute, <span class=\"_ _8\"></span>queste <span class=\"_ _b\"></span>continuano <span class=\"_ _8\"></span>ad <span class=\"_ _8\"></span>essere <span class=\"_ _b\"></span>iscritte <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>bilancio, <span class=\"_ _b\"></span>ancorch\u00e9 <span class=\"_ _8\"></span>giuridicamente <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>titolarit\u00e0<span class=\"_ _567\"> </span> delle attivit\u00e0 stesse sia stata effettivamente trasferita.<span class=\"_ _567\"> </span>Nel <span class=\"_ _24\"> </span>caso <span class=\"_ _24\"> </span>in <span class=\"_ _1\"> </span>cui <span class=\"_ _24\"> </span>non <span class=\"_ _24\"> </span>sia <span class=\"_ _1\"> </span>possibile <span class=\"_ _24\"> </span>accertare <span class=\"_ _24\"> </span>il <span class=\"_ _24\"> </span>sostanziale <span class=\"_ _1\"> </span>trasferimento <span class=\"_ _24\"> </span>dei <span class=\"_ _24\"> </span>rischi <span class=\"_ _1\"> </span>e <span class=\"_ _24\"> </span>benefici,<span class=\"_ _567\"> </span> le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>cancellate <span class=\"_ _8\"></span>dal <span class=\"_ _8\"></span>bilancio <span class=\"_ _8\"></span>qualora <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>sia <span class=\"_ _8\"></span>stato <span class=\"_ _8\"></span>mantenuto <span class=\"_ _8\"></span>alcun <span class=\"_ _8\"></span>tipo<span class=\"_ _567\"> </span> di controllo sulle stesse. In caso contrario, la conservazione, anche in parte, di tale contr<span class=\"_ _2\"></span>ollo<span class=\"_ _567\"> </span> comporta il mantenimento in bilancio delle attivit\u00e0 in misura pari al coinvolgimento residuo,<span class=\"_ _567\"> </span> misurato dall\u2019esposizione ai cambiamenti di valore delle attivit\u00e0 cedute ed alle variazioni dei<span class=\"_ _567\"> </span> flussi finanziari delle stesse.<span class=\"_ _567\"> </span>Infine, <span class=\"_ _24\"> </span>le <span class=\"_ _24\"> </span>at<span class=\"_ _b\"></span>tivit\u00e0 <span class=\"_ _24\"> </span>finanziarie <span class=\"_ _24\"> </span>cedute <span class=\"_ _1\"> </span>vengono <span class=\"_ _24\"> </span>cancellate <span class=\"_ _1\"> </span>dal <span class=\"_ _24\"> </span>bilancio <span class=\"_ _1\"> </span>nel <span class=\"_ _24\"> </span>caso <span class=\"_ _1\"> </span>in <span class=\"_ _24\"> </span>cui <span class=\"_ _24\"> </span>vi <span class=\"_ _1\"> </span>sia <span class=\"_ _24\"> </span>la<span class=\"_ _567\"> </span> conservazione <span class=\"_ _9\"> </span>dei <span class=\"_ _1\"> </span>diritti <span class=\"_ _9\"> </span>contrattuali <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>ricever<span class=\"_ _2\"></span>e <span class=\"_ _9\"> </span>i <span class=\"_ _9\"> </span>r<span class=\"_ _2\"></span>elativi <span class=\"_ _9\"> </span>flussi <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>cassa, <span class=\"_ _9\"> </span>con <span class=\"_ _9\"> </span>la <span class=\"_ _1\"> </span>contestuale<span class=\"_ _567\"> </span> assunzione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>un\u2019obbligazione <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>pagare <span class=\"_ _8\"></span>detti <span class=\"_ _8\"></span>flussi, <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>solo <span class=\"_ _8\"></span>essi, <span class=\"_ _8\"></span>senza <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>ritardo <span class=\"_ _8\"></span>rilevante <span class=\"_ _8\"></span>ad<span class=\"_ _567\"> </span> altri soggetti terzi.<span class=\"_ _567\"> </span>2. <span class=\"_ _7d\"></span>Attivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _3\"></span>valutate <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>sulla <span class=\"_ _3\"></span>redditivit\u00e0 <span class=\"_ _7d\"></span>complessiva <span class=\"_ _3\"></span>(FVOCI)<span class=\"_ _567\"> </span>Criteri di classificazione<span class=\"_ _567\"> </span>Sono <span class=\"_ _a\"></span>incluse <span class=\"_ _2\"></span>nella <span class=\"_ _a\"></span>presente <span class=\"_ _a\"></span>categoria <span class=\"_ _2\"></span>le <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _a\"></span>che <span class=\"_ _2\"></span>soddisfano <span class=\"_ _a\"></span>entrambe <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>seguenti<span class=\"_ _567\"> </span> condizioni:<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">l\u2019attivit\u00e0 <span class=\"_ _3\"></span>finanziaria <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>posseduta <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>un <span class=\"_ _a\"></span>modello <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>business <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>obiettivo <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _3\"></span>conseguito<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>sia <span class=\"_ _a\"></span>mediante <span class=\"_ _2\"></span>l\u2019incasso <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>flussi <span class=\"_ _a\"></span>finanziari <span class=\"_ _2\"></span>previsti <span class=\"_ _a\"></span>contrattualmente <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>mediante <span class=\"_ _a\"></span>la <span class=\"_ _2\"></span>vendita<span class=\"_ _567\"> </span> (HTCS) e<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _2\"></span>termini contrattuali <span class=\"_ _2\"></span>dell\u2019attivit\u00e0 <span class=\"_ _2\"></span>finanziaria pr<span class=\"_ _2\"></span>evedono, a <span class=\"_ _a\"></span>determinate date, <span class=\"_ _2\"></span>flussi <span class=\"_ _2\"></span>finanziari<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>rappresentati unicamente da pagamenti del capitale e dell\u2019inter<span class=\"_ _2\"></span>esse sull\u2019importo del<span class=\"_ _567\"> </span> capitale da restituir<span class=\"_ _2\"></span>e (SPPI test superato).<span class=\"_ _567\"> </span>Sono <span class=\"_ _a\"></span>inoltre <span class=\"_ _a\"></span>inclusi <span class=\"_ _a\"></span>nella <span class=\"_ _2\"></span>voce <span class=\"_ _a\"></span>gli <span class=\"_ _2\"></span>strumenti <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>capitale, <span class=\"_ _a\"></span>non <span class=\"_ _a\"></span>detenuti <span class=\"_ _2\"></span>per <span class=\"_ _a\"></span>finalit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>negoziazione,<span class=\"_ _567\"> </span> per cui al momento della rilevazione iniziale \u00e8 stata esercitata l\u2019opzione per la designazione al<span class=\"_ _567\"> </span> fair value con impatto sulla redditivit\u00e0 complessiva (FVOCI option).<span class=\"_ _567\"> </span>In particolare, sono oggetto di rilevazione in questa voce:<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _1\"> </span>titoli <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>debito <span class=\"_ _1\"> </span>che <span class=\"_ _1\"> </span>sono <span class=\"_ _1\"> </span>riconducibili <span class=\"_ _1\"> </span>ad <span class=\"_ _9\"> </span>un <span class=\"_ _24\"> </span>modello <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>business <span class=\"_ _1\"> </span>HTCS <span class=\"_ _9\"> </span>e <span class=\"_ _24\"> </span>che <span class=\"_ _1\"> </span>hanno<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>superato il test SPPI;<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">le <span class=\"_ _a\"></span>interessenze <span class=\"_ _3\"></span>azionarie, <span class=\"_ _2\"></span>non <span class=\"_ _a\"></span>qualificabili <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>controllo, <span class=\"_ _3\"></span>collegamento <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>controllo <span class=\"_ _3\"></span>congiunto,<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>che <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>detenute <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>finalit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>negoziazione, <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>esercitata <span class=\"_ _8\"></span>l\u2019opzione <span class=\"_ _8\"></span>per<span class=\"_ _567\"> </span> la designazione al fair value con impatto sulla redditivit\u00e0 complessiva (\u201cFVOCI option\u201d).<span class=\"_ _567\"> </span>Secondo <span class=\"_ _1\"> </span>le <span class=\"_ _9\"> </span>regole <span class=\"_ _1\"> </span>generali <span class=\"_ _9\"> </span>previste <span class=\"_ _1\"> </span>dall\u2019IFRS <span class=\"_ _9\"> </span>9 <span class=\"_ _1\"> </span>in <span class=\"_ _9\"> </span>materia <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>riclassificazione <span class=\"_ _1\"> </span>delle <span class=\"_ _9\"> </span>attivit\u00e0<span class=\"_ _567\"> </span> finanziarie <span class=\"_ _b\"></span>(ad <span class=\"_ _8\"></span>eccezione <span class=\"_ _b\"></span>dei <span class=\"_ _8\"></span>titoli <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>capitale <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>cui <span class=\"_ _b\"></span>non <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _b\"></span>consentita <span class=\"_ _8\"></span>alcuna <span class=\"_ _b\"></span>riclassifica), <span class=\"_ _b\"></span>non<span class=\"_ _567\"> </span> sono ammesse <span class=\"_ _2\"></span>riclassifiche verso <span class=\"_ _2\"></span>altre categorie <span class=\"_ _2\"></span>di attivit\u00e0 finanziarie <span class=\"_ _2\"></span>salvo il <span class=\"_ _2\"></span>caso in cui <span class=\"_ _2\"></span>l\u2019entit\u00e0<span class=\"_ _567\"> </span> modifichi il <span class=\"_ _2\"></span>proprio <span class=\"_ _2\"></span>modello di business <span class=\"_ _2\"></span>per la <span class=\"_ _2\"></span>gestione delle attivit\u00e0 <span class=\"_ _2\"></span>finanziarie. In <span class=\"_ _2\"></span>tali casi, che<span class=\"_ _567\"> </span> ci <span class=\"_ _1d\"></span>si <span class=\"_ _24\"> </span>attende <span class=\"_ _24\"> </span>siano <span class=\"_ _24\"></span>altamente <span class=\"_ _24\"></span>infrequenti, <span class=\"_ _1d\"></span>le <span class=\"_ _24\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>finanziarie <span class=\"_ _24\"> </span>potranno <span class=\"_ _24\"> </span>essere <span class=\"_ _1d\"></span>riclassificate<span class=\"_ _567\"> </span> dalla categoria valutata al fair value con impatto sulla redditivit\u00e0 complessiva in una delle altr<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span> due categorie previste dall\u2019IFRS 9 (Attivit\u00e0 finanziarie valutate al costo ammortizzato o Attivit\u00e0<span class=\"_ _567\"> </span> finanziarie <span class=\"_ _24\"> </span>valutate <span class=\"_ _1\"> </span>al <span class=\"_ _24\"> </span>fair <span class=\"_ _1\"> </span>value <span class=\"_ _24\"> </span>con <span class=\"_ _1\"> </span>impatto <span class=\"_ _24\"> </span>a <span class=\"_ _1\"> </span>conto <span class=\"_ _24\"> </span>economico). <span class=\"_ _1\"> </span>Il <span class=\"_ _24\"> </span>valore <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>trasferimento<span class=\"_ _567\"> </span> \u00e8 <span class=\"_ _1d\"></span>rappresentato <span class=\"_ _8\"></span>dal <span class=\"_ _1d\"></span>fair <span class=\"_ _1d\"></span>value <span class=\"_ _1d\"></span>al <span class=\"_ _1d\"></span>momento <span class=\"_ _1d\"></span>della <span class=\"_ _1d\"></span>riclassifica <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>gli <span class=\"_ _1d\"></span>effetti <span class=\"_ _8\"></span>della <span class=\"_ _1d\"></span>stessa <span class=\"_ _1d\"></span>operano<span class=\"_ _567\"> </span> in <span class=\"_ _1\"> </span>maniera <span class=\"_ _1\"> </span>prospettica <span class=\"_ _1\"> </span>a <span class=\"_ _9\"> </span>partire <span class=\"_ _24\"> </span>dalla <span class=\"_ _9\"> </span>data <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>riclassificazione. <span class=\"_ _1\"> </span>Nel <span class=\"_ _9\"> </span>caso <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>riclassifica <span class=\"_ _9\"> </span>dalla<span class=\"_ _567\"> </span> categoria <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>oggetto <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>quella <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>costo <span class=\"_ _b\"></span>ammortizzato, <span class=\"_ _8\"></span>l\u2019utile <span class=\"_ _8\"></span>(perdita) <span class=\"_ _b\"></span>cumulato <span class=\"_ _8\"></span>rilevato <span class=\"_ _b\"></span>nella riserva <span class=\"_ _8\"></span>da <span class=\"_ _b\"></span>valutazione <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>portato <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>rettifica <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>fair <span class=\"_ _b\"></span>value <span class=\"_ _8\"></span>dell\u2019attivit\u00e0 <span class=\"_ _8\"></span>finanziaria <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>data <span class=\"_ _b\"></span>della riclassificazione. <span class=\"_ _2\"></span>Nel <span class=\"_ _a\"></span>caso <span class=\"_ _2\"></span>invece <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>riclassifica <span class=\"_ _2\"></span>nella <span class=\"_ _2\"></span>categoria <span class=\"_ _a\"></span>del <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>impatto <span class=\"_ _2\"></span>a <span class=\"_ _a\"></span>Conto Economico, l'utile (perdita) cumulato rilevato pr<span class=\"_ _2\"></span>ecedentemente nella riserva da valutazione \u00e8 riclassificato dal patrimonio netto all'utile (perdita) d'eser<span class=\"_ _2\"></span>cizio.<span class=\"_ _567\"> </span>Criteri di iscrizione<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019iscrizione <span class=\"_ _8\"></span>iniziale <span class=\"_ _b\"></span>delle <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _8\"></span>effettuata <span class=\"_ _b\"></span>alla <span class=\"_ _8\"></span>data <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>regolamento <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>titoli <span class=\"_ _b\"></span>d<span class=\"_ _b\"></span>i debito e per i titoli di capitale.<span class=\"_ _567\"> </span>All\u2019atto della rilevazione iniziale le attivit\u00e0 sono contabilizzate al fair value con impatto sulla redditivit\u00e0 complessiva, compr<span class=\"_ _2\"></span>ensivo dei costi o proventi di transazione direttamente attribuibili allo strumento stesso.<span class=\"_ _567\"> </span>Criteri di valutazione<span class=\"_ _567\"> </span>Successivamente <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>rilevazione <span class=\"_ _1d\"></span>iniziale, <span class=\"_ _8\"></span>le <span class=\"_ _1d\"></span>Attivit\u00e0 <span class=\"_ _8\"></span>classificate <span class=\"_ _8\"></span>al <span class=\"_ _1d\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _1d\"></span>con <span class=\"_ _8\"></span>impatto <span class=\"_ _1d\"></span>sulla redditivit\u00e0 complessiva, diverse dai titoli di capitale, sono valutate al fair value con la rilevazione a Conto Economico degli impatti derivanti dall\u2019applicazione del costo ammortizzato, degli effetti dell\u2019impairment e dell\u2019eventuale ef<span class=\"_ _2\"></span>fetto cambio, mentre gli altri utili o perdite derivanti da <span class=\"_ _b\"></span>una <span class=\"_ _8\"></span>variazione <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>fair <span class=\"_ _b\"></span>value <span class=\"_ _8\"></span>sono <span class=\"_ _b\"></span>rilevati <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>una <span class=\"_ _8\"></span>specifica <span class=\"_ _b\"></span>riserva <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>patrimonio <span class=\"_ _8\"></span>netto <span class=\"_ _b\"></span>finch\u00e9 l\u2019attivit\u00e0 <span class=\"_ _1d\"></span>finanziaria <span class=\"_ _1d\"></span>non <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _24\"></span>cancellata. <span class=\"_ _1d\"></span>Al <span class=\"_ _1d\"></span>momento <span class=\"_ _1d\"></span>della <span class=\"_ _24\"></span>dismissione, <span class=\"_ _1d\"></span>totale <span class=\"_ _1d\"></span>o <span class=\"_ _1d\"></span>parziale, <span class=\"_ _24\"></span>l\u2019utile o la perdita cumulati nella riserva da valutazione sono riversati, in tutto o in parte, a Conto Economico.<span class=\"_ _567\"> </span>Gli strumenti di <span class=\"_ _b\"></span>capitale per <span class=\"_ _b\"></span>cui \u00e8 stata <span class=\"_ _b\"></span>effettuata la scelta per <span class=\"_ _b\"></span>la classificazione <span class=\"_ _b\"></span>nella presente categoria <span class=\"_ _b\"></span>sono <span class=\"_ _8\"></span>valutati <span class=\"_ _8\"></span>al <span class=\"_ _b\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>gli <span class=\"_ _8\"></span>importi <span class=\"_ _b\"></span>rilevati <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>una <span class=\"_ _b\"></span>specifica <span class=\"_ _8\"></span>riserva <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>patrimonio netto non devono essere successivamente trasferiti a Conto Economico, neanche in caso di <span class=\"_ _1d\"></span>cessione. <span class=\"_ _1d\"></span>La <span class=\"_ _1d\"></span>sola <span class=\"_ _24\"></span>componente <span class=\"_ _1d\"></span>riferibile <span class=\"_ _1d\"></span>ai <span class=\"_ _1d\"></span>titoli <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>capitale <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>questione <span class=\"_ _24\"></span>che <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _1d\"></span>oggetto <span class=\"_ _1d\"></span>di rilevazione a conto economico \u00e8 rappresentata dai r<span class=\"_ _2\"></span>elativi dividendi.<span class=\"_ _567\"> </span>Il <span class=\"_ _a\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _a\"></span>viene <span class=\"_ _2\"></span>determinato <span class=\"_ _a\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>dei <span class=\"_ _a\"></span>criteri <span class=\"_ _2\"></span>gi\u00e0 <span class=\"_ _a\"></span>illustrati <span class=\"_ _2\"></span>per <span class=\"_ _a\"></span>le <span class=\"_ _2\"></span>Attivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _a\"></span>valutate al fair value con impatto a conto economico.<span class=\"_ _567\"> </span>Le <span class=\"_ _9\"> </span>Attivit\u00e0 <span class=\"_ _9\"> </span>finanziarie <span class=\"_ _9\"> </span>valutate <span class=\"_ _1\"> </span>al <span class=\"_ _9\"> </span>fair <span class=\"_ _9\"> </span>value <span class=\"_ _9\"> </span>con <span class=\"_ _9\"> </span>impatto <span class=\"_ _9\"> </span>sulla <span class=\"_ _9\"> </span>r<span class=\"_ _2\"></span>edditivit\u00e0 <span class=\"_ _9\"> </span>complessiva <span class=\"_ _9\"> </span>sono soggette <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>verifica <span class=\"_ _1d\"></span>dell\u2019incremento <span class=\"_ _8\"></span>significativo <span class=\"_ _1d\"></span>del <span class=\"_ _1d\"></span>rischio <span class=\"_ _1d\"></span>creditizio <span class=\"_ _1d\"></span>(impairment) <span class=\"_ _1d\"></span>prevista dall\u2019IFRS 9, al pari delle Attivit\u00e0 al costo ammortizzato, con conseguente rilevazione a Conto<span class=\"_ _567\"> </span> Economico <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>rettifica <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>valor<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>copertura <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>perdite <span class=\"_ _8\"></span>attese. <span class=\"_ _8\"></span>Pi\u00f9 <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>particolare, <span class=\"_ _8\"></span>sugli<span class=\"_ _567\"> </span>strumenti <span class=\"_ _9\"> </span>classificati <span class=\"_ _1\"> </span>in <span class=\"_ _9\"> </span>stage <span class=\"_ _9\"> </span>1 <span class=\"_ _9\"> </span>(ossia <span class=\"_ _1\"> </span>sulle <span class=\"_ _9\"> </span>attivit\u00e0 <span class=\"_ _9\"> </span>finanziarie <span class=\"_ _9\"> </span>al <span class=\"_ _1\"> </span>momento <span class=\"_ _9\"> </span>dell\u2019origination,<span class=\"_ _567\"> </span>ove <span class=\"_ _8\"></span>non <span class=\"_ _1d\"></span>deteriorate, <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>sugli <span class=\"_ _1d\"></span>strumenti <span class=\"_ _8\"></span>per <span class=\"_ _1d\"></span>cui <span class=\"_ _1d\"></span>non <span class=\"_ _1d\"></span>si <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _8\"></span>verificato <span class=\"_ _1d\"></span>un <span class=\"_ _1d\"></span>significativo <span class=\"_ _1d\"></span>incremento<span class=\"_ _567\"> </span>del rischio creditizio rispetto alla data di rilevazione iniziale) \u00e8 contabilizzata, ad ogni data di<span class=\"_ _567\"> </span>reporting, una perdita attesa ad un anno. Invece, per gli strumenti classificat<span class=\"_ _b\"></span>i in stage 2 (bonis<span class=\"_ _567\"> </span>per <span class=\"_ _24\"> </span>i <span class=\"_ _24\"> </span>quali <span class=\"_ _1\"> </span>si <span class=\"_ _24\"> </span>\u00e8 <span class=\"_ _24\"> </span>verificato <span class=\"_ _1\"> </span>un <span class=\"_ _24\"> </span>incremento <span class=\"_ _24\"> </span>significativo <span class=\"_ _24\"> </span>del <span class=\"_ _1\"> </span>rischio <span class=\"_ _24\"> </span>creditizio <span class=\"_ _24\"> </span>rispetto <span class=\"_ _24\"> </span>alla <span class=\"_ _1\"> </span>data<span class=\"_ _567\"> </span>di rilevazione iniziale) e in stage 3 (esposizioni deteriorate) viene contabilizzata una perdita<span class=\"_ _567\"> </span>attesa <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>l\u2019intera <span class=\"_ _b\"></span>vita <span class=\"_ _8\"></span>r<span class=\"_ _2\"></span>esidua <span class=\"_ _b\"></span>dello <span class=\"_ _8\"></span>strumento <span class=\"_ _b\"></span>finanziario. <span class=\"_ _b\"></span>Non <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>assoggettati <span class=\"_ _8\"></span>al processo<span class=\"_ _567\"> </span>di impairment i titoli di capitale.<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>Le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _a\"></span>sono <span class=\"_ _2\"></span>cancellate <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>criteri <span class=\"_ _a\"></span>gi\u00e0 illustrati <span class=\"_ _a\"></span>per <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>Attivit\u00e0<span class=\"_ _567\"> </span>finanziarie valutate al fair value con impatto a conto economico.<span class=\"_ _567\"> </span>3. Attivit\u00e0 finanziarie valutate al costo ammortizzato<span class=\"_ _567\"> </span>Criteri di classificazione<span class=\"_ _567\"> </span>Sono <span class=\"_ _b\"></span>incluse nel<span class=\"_ _b\"></span>la presente <span class=\"_ _b\"></span>categoria <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>finanziarie <span class=\"_ _b\"></span>(in <span class=\"_ _b\"></span>particolare finanziamenti <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>titoli<span class=\"_ _567\"> </span>di debito) che soddisfano entrambe le seguenti condizioni:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">l\u2019attivit\u00e0 <span class=\"_ _3\"></span>finanziaria <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>posseduta <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>un <span class=\"_ _a\"></span>modello <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>business <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>obiettivo <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _3\"></span>conseguito<span class=\"_ _567\"> </span></span>mediante l\u2019incasso dei flussi finanziari previsti contrattualmente (HTC), e<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _2\"></span>termini contrattuali <span class=\"_ _2\"></span>dell\u2019attivit\u00e0 <span class=\"_ _2\"></span>finanziaria pr<span class=\"_ _2\"></span>evedono, a <span class=\"_ _a\"></span>determinate date, <span class=\"_ _2\"></span>flussi <span class=\"_ _2\"></span>finanziari<span class=\"_ _567\"> </span></span>rappresentati unicamente da pagamenti del capitale e dell\u2019inter<span class=\"_ _2\"></span>esse sull\u2019importo del<span class=\"_ _567\"> </span>capitale da restituir<span class=\"_ _2\"></span>e (SPPI test superato).<span class=\"_ _567\"> </span>In particolare, sono oggetto di rilevazione in questa voce:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">gli <span class=\"_ _8\"></span>impieghi <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>banche <span class=\"_ _8\"></span>nelle <span class=\"_ _1d\"></span>diverse <span class=\"_ _8\"></span>forme <span class=\"_ _8\"></span>tecniche <span class=\"_ _8\"></span>che <span class=\"_ _1d\"></span>presentano <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>requisiti <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>al<span class=\"_ _567\"> </span></span>paragrafo precedente;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">gli <span class=\"_ _b\"></span>impieghi <span class=\"_ _8\"></span>con <span class=\"_ _b\"></span>clientela <span class=\"_ _b\"></span>nelle <span class=\"_ _8\"></span>diverse <span class=\"_ _b\"></span>forme <span class=\"_ _8\"></span>tecniche <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>presentano <span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>requisiti di <span class=\"_ _8\"></span>cui <span class=\"_ _b\"></span>al<span class=\"_ _567\"> </span></span>paragrafo precedente;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i titoli di debito che presentano i r<span class=\"_ _2\"></span>equisiti di cui al paragrafo precedente.<span class=\"_ _567\"> </span></span>Secondo <span class=\"_ _1\"> </span>le <span class=\"_ _9\"> </span>regole <span class=\"_ _1\"> </span>generali <span class=\"_ _9\"> </span>pr<span class=\"_ _2\"></span>eviste <span class=\"_ _9\"> </span>dall\u2019IFRS <span class=\"_ _1\"> </span>9 <span class=\"_ _9\"> </span>in <span class=\"_ _1\"> </span>materia <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>riclassificazione <span class=\"_ _9\"> </span>delle <span class=\"_ _1\"> </span>attivit\u00e0 finanziarie, <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>ammesse <span class=\"_ _a\"></span>riclassifiche <span class=\"_ _3\"></span>verso <span class=\"_ _3\"></span>altre <span class=\"_ _3\"></span>categorie <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _a\"></span>finanziarie <span class=\"_ _3\"></span>salvo <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>caso in <span class=\"_ _b\"></span>cui <span class=\"_ _b\"></span>l\u2019entit\u00e0 <span class=\"_ _b\"></span>modifichi <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>oprio <span class=\"_ _b\"></span>modello <span class=\"_ _8\"></span>di business <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>la gestione <span class=\"_ _8\"></span>delle attivit\u00e0 <span class=\"_ _8\"></span>finanziarie. In tali <span class=\"_ _b\"></span>casi, che <span class=\"_ _b\"></span>ci si <span class=\"_ _b\"></span>attende siano <span class=\"_ _b\"></span>altamente infrequenti, le <span class=\"_ _b\"></span>attivit\u00e0 finanziarie <span class=\"_ _b\"></span>potranno essere riclassificate <span class=\"_ _1d\"></span>dalla <span class=\"_ _24\"> </span>categoria <span class=\"_ _24\"></span>valutata <span class=\"_ _24\"></span>al <span class=\"_ _1d\"></span>costo <span class=\"_ _24\"> </span>ammortizzato <span class=\"_ _24\"></span>in <span class=\"_ _24\"></span>una <span class=\"_ _1d\"></span>delle <span class=\"_ _24\"> </span>altre <span class=\"_ _1d\"></span>due <span class=\"_ _24\"> </span>categorie previste <span class=\"_ _9\"> </span>dall\u2019IFRS  9 <span class=\"_ _9\"> </span>(Attivit\u00e0 <span class=\"_ _9\"> </span>finanziarie  valutate <span class=\"_ _9\"> </span>al  fair <span class=\"_ _9\"> </span>value <span class=\"_ _38\"> </span>con <span class=\"_ _9\"> </span>impatto  sulla <span class=\"_ _9\"> </span>redditivit\u00e0 complessiva <span class=\"_ _2\"></span>o <span class=\"_ _a\"></span>Att<span class=\"_ _b\"></span>ivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _a\"></span>valutate al <span class=\"_ _a\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>con <span class=\"_ _a\"></span>impat<span class=\"_ _b\"></span>to <span class=\"_ _2\"></span>a <span class=\"_ _a\"></span>conto economico). <span class=\"_ _a\"></span>Il <span class=\"_ _2\"></span>valore di <span class=\"_ _8\"></span>trasferimento <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _1d\"></span>rappresentato <span class=\"_ _8\"></span>dal <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>momento <span class=\"_ _1d\"></span>della <span class=\"_ _8\"></span>riclassificazione <span class=\"_ _8\"></span>e <span class=\"_ _1d\"></span>gli <span class=\"_ _8\"></span>effetti della <span class=\"_ _2\"></span>riclassificazione operano <span class=\"_ _a\"></span>in maniera <span class=\"_ _2\"></span>prospettica <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>partire <span class=\"_ _2\"></span>dalla data <span class=\"_ _a\"></span>di riclassificazione. <span class=\"_ _2\"></span>Gli utili <span class=\"_ _b\"></span>o <span class=\"_ _8\"></span>le <span class=\"_ _b\"></span>perdite <span class=\"_ _b\"></span>risul<span class=\"_ _b\"></span>tanti <span class=\"_ _b\"></span>dalla <span class=\"_ _8\"></span>differ<span class=\"_ _2\"></span>enza <span class=\"_ _8\"></span>tra <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>costo <span class=\"_ _b\"></span>ammortizzato <span class=\"_ _8\"></span>dell'attivit\u00e0 <span class=\"_ _b\"></span>finanziaria <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>il relativo <span class=\"_ _a\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _a\"></span>sono <span class=\"_ _2\"></span>rilevati <span class=\"_ _2\"></span>a <span class=\"_ _a\"></span>conto <span class=\"_ _2\"></span>economico <span class=\"_ _2\"></span>nel <span class=\"_ _a\"></span>caso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>riclassifica <span class=\"_ _a\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>Attivit\u00e0 <span class=\"_ _a\"></span>finanziarie valutate al fair value con impatto a conto economico e a Patrimonio netto, nell\u2019apposita riserva di valutazione, nel caso di riclassifica tra le Attivit\u00e0 finanziarie valutate <span class=\"_ _2\"></span>al fair value con impatto sulla redditivit\u00e0 complessiva.<span class=\"_ _567\"> </span>Criteri di iscrizione<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019iscrizione iniziale dell\u2019attivit\u00e0 finanziaria avviene alla data di regolamento per i titoli di debito ed alla data di erogazione nel caso di cr<span class=\"_ _2\"></span>editi. All\u2019atto della rilevazione iniziale le attivit\u00e0 sono contabilizzate al fair value, comprensivo dei costi o pr<span class=\"_ _2\"></span>oventi di transazione direttamente attribuibili allo strumento stesso.<span class=\"_ _567\"> </span>In <span class=\"_ _24\"> </span>part<span class=\"_ _b\"></span>icolare, <span class=\"_ _24\"> </span>per <span class=\"_ _1\"> </span>quel <span class=\"_ _1\"> </span>che <span class=\"_ _1\"> </span>attiene <span class=\"_ _24\"> </span>ai <span class=\"_ _1\"> </span>crediti, <span class=\"_ _1\"> </span>la <span class=\"_ _1\"> </span>data <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>erogazione <span class=\"_ _1\"> </span>normalmente <span class=\"_ _1\"> </span>coincide con <span class=\"_ _8\"></span>la <span class=\"_ _1d\"></span>data <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>sottoscrizione <span class=\"_ _1d\"></span>del <span class=\"_ _8\"></span>contratto. <span class=\"_ _1d\"></span>Qualora <span class=\"_ _1d\"></span>tale <span class=\"_ _8\"></span>coincidenza <span class=\"_ _1d\"></span>non <span class=\"_ _8\"></span>si <span class=\"_ _1d\"></span>verifichi, <span class=\"_ _1d\"></span>in <span class=\"_ _8\"></span>sede di sottoscrizione del contratto si provvede ad iscriver<span class=\"_ _2\"></span>e un impegno ad erogare fondi che si chiude alla <span class=\"_ _2\"></span>data di er<span class=\"_ _2\"></span>ogazione del finanziamento. <span class=\"_ _2\"></span>L<span class=\"_ _a\"></span>\u2019iscrizione del cr<span class=\"_ _2\"></span>edito avviene sulla <span class=\"_ _2\"></span>base del fair value dello stesso, pari all\u2019ammontare er<span class=\"_ _2\"></span>ogato, o prezzo di sottoscrizione, comprensivo dei costi/proventi dir<span class=\"_ _2\"></span>ettamente riconducibili al singolo credito e determinabili sin dall\u2019origine dell\u2019operazione, ancorch\u00e9 liquidati in un momento successivo.<span class=\"_ _567\"> </span>Sono esclusi i costi che, pur avendo le caratteristiche suddette, sono oggetto di rimborso da parte <span class=\"_ _24\"> </span>della <span class=\"_ _24\"> </span>controparte <span class=\"_ _24\"> </span>debitrice <span class=\"_ _24\"> </span>o <span class=\"_ _1\"> </span>sono <span class=\"_ _24\"></span>inquadrabili <span class=\"_ _24\"> </span>tra <span class=\"_ _24\"> </span>i <span class=\"_ _1\"> </span>normali <span class=\"_ _24\"> </span>costi <span class=\"_ _24\"> </span>interni <span class=\"_ _1\"> </span>di <span class=\"_ _24\"> </span>carattere amministrativo.<span class=\"_ _567\"> </span>Criteri di valutazione<span class=\"_ _567\"> </span>Successivamente <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>rilevazione <span class=\"_ _1d\"></span>iniziale, <span class=\"_ _24\"></span>le <span class=\"_ _1d\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>finanziarie <span class=\"_ _1d\"></span>in <span class=\"_ _24\"></span>esame <span class=\"_ _1d\"></span>sono <span class=\"_ _1d\"></span>valutate <span class=\"_ _1d\"></span>al <span class=\"_ _24\"></span>costo ammortizzato, utilizzando il metodo del tasso di interesse ef<span class=\"_ _2\"></span>fettivo: l\u2019attivit\u00e0 \u00e8 rilevata per un<span class=\"_ _567\"> </span>ammontare pari al valor<span class=\"_ _2\"></span>e di prima iscrizione diminuito dei rimborsi di capitale, pi\u00f9 o meno<span class=\"_ _567\"> </span>l\u2019ammortamento cumulato (calcolato col richiamato metodo del tasso di interesse ef<span class=\"_ _2\"></span>fettivo) della<span class=\"_ _567\"> </span>differ<span class=\"_ _2\"></span>enza tra tale importo iniziale e l\u2019importo alla scadenza (riconducibile tipicamente ai costi/<span class=\"_ _567\"> </span>proventi imputati <span class=\"_ _2\"></span>direttamente alla singola <span class=\"_ _2\"></span>attivit\u00e0) e quindi nettato delle <span class=\"_ _2\"></span>rettifiche di valor<span class=\"_ _2\"></span>e.<span class=\"_ _567\"> </span>Il tasso di interesse ef<span class=\"_ _2\"></span>fettivo \u00e8 individuato calcolando il tasso che eguaglia il valore attuale<span class=\"_ _567\"> </span>dei <span class=\"_ _1\"> </span>flussi <span class=\"_ _9\"> </span>futuri <span class=\"_ _1\"> </span>dell\u2019att<span class=\"_ _b\"></span>ivit\u00e0, <span class=\"_ _1\"> </span>per <span class=\"_ _9\"> </span>capitale <span class=\"_ _1\"> </span>ed <span class=\"_ _9\"> </span>interesse, <span class=\"_ _1\"> </span>all\u2019ammontare <span class=\"_ _1\"> </span>erogato <span class=\"_ _1\"> </span>inclusivo <span class=\"_ _9\"> </span>dei<span class=\"_ _567\"> </span>costi/proventi <span class=\"_ _1d\"></span>ricondotti <span class=\"_ _24\"> </span>all\u2019at<span class=\"_ _b\"></span>tivit\u00e0 <span class=\"_ _24\"></span>finanziaria <span class=\"_ _24\"></span>medesima. <span class=\"_ _24\"></span>T<span class=\"_ _3\"></span>ale <span class=\"_ _24\"> </span>modalit\u00e0 <span class=\"_ _24\"> </span>di <span class=\"_ _24\"> </span>contabilizzazione,<span class=\"_ _567\"> </span>utilizzando una logica <span class=\"_ _2\"></span>finanziaria, consente di distribuir<span class=\"_ _2\"></span>e l\u2019effetto <span class=\"_ _2\"></span>economico dei costi/pr<span class=\"_ _2\"></span>oventi<span class=\"_ _567\"> </span>direttamente attribuibili ad un\u2019attivit\u00e0 finanziaria lungo la sua vita r<span class=\"_ _2\"></span>esidua attesa.<span class=\"_ _567\"> </span>Il metodo del costo ammortizzato non viene utilizzato per le attivit\u00e0 (valorizzate al costo<span class=\"_ _567\"> </span>storico) la cui breve durata fa ritener<span class=\"_ _2\"></span>e trascurabile l\u2019effetto dell\u2019applicazione della logica<span class=\"_ _567\"> </span>dell\u2019attualizzazione, per quelle senza una scadenza definita e per i crediti a r<span class=\"_ _2\"></span>evoca.<span class=\"_ _567\"> </span>I criteri di valutazione sono strettamente connessi all\u2019inclusione degli strumenti in esame in<span class=\"_ _567\"> </span>uno dei <span class=\"_ _b\"></span>tre stadi di <span class=\"_ _b\"></span>rischio creditizio (c.d. <span class=\"_ _b\"></span>\u201cstage\u201d) previsti dall\u2019IFRS <span class=\"_ _b\"></span>9, l\u2019ultimo <span class=\"_ _b\"></span>dei quali <span class=\"_ _b\"></span>(stage<span class=\"_ _567\"> </span>3) comprende le attivit\u00e0 <span class=\"_ _b\"></span>finanziarie deteriorate <span class=\"_ _b\"></span>e i <span class=\"_ _b\"></span>restanti (stage 1 <span class=\"_ _b\"></span>e 2) <span class=\"_ _b\"></span>le attivit\u00e0 <span class=\"_ _b\"></span>finanziarie in<span class=\"_ _567\"> </span>bonis.<span class=\"_ _567\"> </span>Con <span class=\"_ _8\"></span>riferimento <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>rappresentazione <span class=\"_ _1d\"></span>contabile <span class=\"_ _8\"></span>dei <span class=\"_ _1d\"></span>suddetti <span class=\"_ _1d\"></span>effetti <span class=\"_ _1d\"></span>valutativi, <span class=\"_ _1d\"></span>le <span class=\"_ _8\"></span>rettifiche <span class=\"_ _1d\"></span>di<span class=\"_ _567\"> </span>valore riferite a questa tipologia di attivit\u00e0 sono rilevate nel Conto Economico:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">all\u2019atto dell\u2019iscrizione iniziale, per un ammontare pari alla per<span class=\"_ _2\"></span>dita attesa a dodici mesi;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsc6\">all\u2019atto della valutazione successiva dell\u2019attivit\u00e0, ove il rischio creditizio non sia risultato<span class=\"_ _567\"> </span></span>significativamente <span class=\"_ _24\"></span>incrementato <span class=\"_ _1d\"></span>rispetto <span class=\"_ _24\"></span>all\u2019iscrizione <span class=\"_ _24\"></span>iniziale, <span class=\"_ _1d\"></span>in <span class=\"_ _24\"> </span>relazione <span class=\"_ _24\"></span>alle <span class=\"_ _1d\"></span>variazioni<span class=\"_ _567\"> </span>dell\u2019ammontare delle r<span class=\"_ _2\"></span>ettifiche di valore per perdite attese nei dodici mesi successivi;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws127\">all\u2019atto della valutazione successiva dell\u2019attivit\u00e0, ove il rischio creditizio sia risultato<span class=\"_ _567\"> </span></span>significativamente <span class=\"_ _a\"></span>incrementato <span class=\"_ _a\"></span>rispetto <span class=\"_ _a\"></span>all\u2019iscrizione <span class=\"_ _a\"></span>iniziale, <span class=\"_ _2\"></span>in <span class=\"_ _a\"></span>relazione <span class=\"_ _a\"></span>alla <span class=\"_ _a\"></span>rilevazione <span class=\"_ _a\"></span>di<span class=\"_ _567\"> </span>rettifiche <span class=\"_ _7d\"></span>di <span class=\"_ _7d\"></span>valore <span class=\"_ _7d\"></span>per <span class=\"_ _7d\"></span>perdite <span class=\"_ _7d\"></span>attese <span class=\"_ _7d\"></span>riferibili <span class=\"_ _3\"></span>all\u2019intera <span class=\"_ _7d\"></span>vita <span class=\"_ _7d\"></span>residua <span class=\"_ _7d\"></span>prevista <span class=\"_ _7d\"></span>contrattualmente<span class=\"_ _567\"> </span>per l\u2019attivit\u00e0;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">all\u2019atto <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>valutazione <span class=\"_ _b\"></span>successiva <span class=\"_ _b\"></span>dell\u2019attivit\u00e0, <span class=\"_ _b\"></span>ove <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>\u201csignificativit\u00e0\u201d <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>tale <span class=\"_ _b\"></span>incremento<span class=\"_ _567\"> </span></span>sia <span class=\"_ _b\"></span>poi <span class=\"_ _b\"></span>venuta <span class=\"_ _8\"></span>meno, in <span class=\"_ _8\"></span>relazione all\u2019adeguamento <span class=\"_ _b\"></span>delle <span class=\"_ _8\"></span>rettifiche di <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>cumulate <span class=\"_ _b\"></span>per<span class=\"_ _567\"> </span>tener conto del passaggio da una perdita attesa lungo l\u2019intera vita r<span class=\"_ _2\"></span>esidua dello strumento<span class=\"_ _567\"> </span>(\u201clifetime\u201d) ad una a dodici mesi.<span class=\"_ _567\"> </span>Le <span class=\"_ _2\"></span>attivit\u00e0 finanziarie <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>esame, ove <span class=\"_ _2\"></span>risultino <span class=\"_ _2\"></span>in bonis, <span class=\"_ _a\"></span>sono sottoposte <span class=\"_ _2\"></span>ad una <span class=\"_ _a\"></span>valutazione, volta a definire le rettifiche di <span class=\"_ _b\"></span>valore da rilevare in bilancio, <span class=\"_ _b\"></span>a livello <span class=\"_ _b\"></span>di singolo rapporto <span class=\"_ _b\"></span>creditizio (o \u201ctranche\u201d di titolo), in funzione dei parametri di rischio rappresentati da pr<span class=\"_ _2\"></span>obability of default (PD), loss given default (LGD) ed exposure at default (EAD), derivati dai modelli di rating interno in uso (Credit Rating System) opportunamente corr<span class=\"_ _2\"></span>etti per tener conto delle previsioni del principio contabile IFRS 9.<span class=\"_ _567\"> </span>Qualora <span class=\"_ _a\"></span>oltre <span class=\"_ _a\"></span>ad <span class=\"_ _a\"></span>un <span class=\"_ _2\"></span>incremento <span class=\"_ _3\"></span>significat<span class=\"_ _b\"></span>ivo <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>rischio <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>credito <span class=\"_ _a\"></span>si <span class=\"_ _2\"></span>riscontrano <span class=\"_ _a\"></span>anche <span class=\"_ _a\"></span>oggettive evidenze di una perdita di valor<span class=\"_ _2\"></span>e, l\u2019importo della perdita viene misurato come differ<span class=\"_ _2\"></span>enza tra il <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>contabile <span class=\"_ _8\"></span>dell\u2019attivit\u00e0 <span class=\"_ _b\"></span>(classificata <span class=\"_ _8\"></span>come <span class=\"_ _b\"></span>\u201cdeteriorata\u201d, <span class=\"_ _8\"></span>al <span class=\"_ _b\"></span>pari <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>tutti <span class=\"_ _8\"></span>gli <span class=\"_ _b\"></span>altri <span class=\"_ _8\"></span>rapporti intercorr<span class=\"_ _2\"></span>enti <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>la medesima <span class=\"_ _b\"></span>controparte) e <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>valore attuale <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>futuri flussi <span class=\"_ _b\"></span>finanziari <span class=\"_ _b\"></span>stimati, scontati al tasso di interesse ef<span class=\"_ _2\"></span>fettivo originario. L<span class=\"_ _a\"></span>\u2019importo della perdita, da rilevare a Conto Economico, <span class=\"_ _24\"></span>\u00e8 <span class=\"_ _24\"> </span>definito <span class=\"_ _24\"> </span>sulla <span class=\"_ _1\"> </span>base <span class=\"_ _24\"></span>di <span class=\"_ _24\"> </span>un <span class=\"_ _24\"> </span>processo <span class=\"_ _24\"> </span>di <span class=\"_ _24\"> </span>valutazione <span class=\"_ _1\"> </span>analitica <span class=\"_ _24\"></span>o <span class=\"_ _24\"> </span>determinato <span class=\"_ _24\"> </span>per categorie <span class=\"_ _9\"> </span>omogenee <span class=\"_ _9\"> </span>e, <span class=\"_ _9\"> </span>quindi, <span class=\"_ _9\"> </span>attribuito <span class=\"_ _9\"> </span>analiticamente <span class=\"_ _38\"> </span>ad <span class=\"_ _9\"> </span>ogni <span class=\"_ _9\"> </span>posizione <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>tiene <span class=\"_ _9\"> </span>conto di informazioni forward looking con l\u2019inclusione dei possibili scenari alternativi di r<span class=\"_ _2\"></span>ecupero (\u201cdisposal scenario\u201d).<span class=\"_ _567\"> </span>Rientrano <span class=\"_ _3\"></span>nell\u2019ambito <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _a\"></span>deteriorate <span class=\"_ _a\"></span>gli <span class=\"_ _a\"></span>strumenti <span class=\"_ _a\"></span>finanziari <span class=\"_ _a\"></span>ai <span class=\"_ _a\"></span>quali <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _3\"></span>stato <span class=\"_ _a\"></span>attribuito lo <span class=\"_ _1d\"></span>status <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>sofferenza, <span class=\"_ _8\"></span>inadempienza <span class=\"_ _1d\"></span>probabile <span class=\"_ _1d\"></span>o <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>scaduto/sconfinante <span class=\"_ _1d\"></span>da <span class=\"_ _1d\"></span>oltre <span class=\"_ _1d\"></span>novanta giorni secondo le regole di Banca d\u2019Italia, coer<span class=\"_ _2\"></span>enti con la normativa IAS/IFRS e di vigilanza europea.<span class=\"_ _567\"> </span>I flussi di <span class=\"_ _b\"></span>cassa previsti tengono conto <span class=\"_ _b\"></span>dei tempi <span class=\"_ _b\"></span>di recupero attesi e del presumibile valore di realizzo delle eventuali garanzie.<span class=\"_ _567\"> </span>Il tasso effettivo originario di ciascuna attivit\u00e0 rimane invariato nel tempo ancor<span class=\"_ _2\"></span>ch\u00e9 sia intervenuta una ristrutturazione del rapporto che abbia comportato la variazione del tasso contrattuale ed anche qualora il rapporto divenga, nella pratica, infruttifero di inter<span class=\"_ _2\"></span>essi contrattuali.<span class=\"_ _567\"> </span>Qualora <span class=\"_ _9\"> </span>i  motivi <span class=\"_ _9\"> </span>della  per<span class=\"_ _2\"></span>dita  di <span class=\"_ _9\"> </span>valore <span class=\"_ _9\"> </span>siano  rimossi <span class=\"_ _9\"> </span>a  seguito <span class=\"_ _9\"> </span>di  un <span class=\"_ _9\"> </span>evento <span class=\"_ _38\"> </span>verificatosi successivamente alla rilevazione della riduzione di valore, vengono ef<span class=\"_ _2\"></span>fettuate riprese di valore <span class=\"_ _8\"></span>con <span class=\"_ _1d\"></span>imputazione <span class=\"_ _24\"></span>a <span class=\"_ _1d\"></span>Conto <span class=\"_ _1d\"></span>Economico. <span class=\"_ _1d\"></span>La <span class=\"_ _24\"></span>ripresa <span class=\"_ _8\"></span>di <span class=\"_ _24\"></span>valore <span class=\"_ _8\"></span>non <span class=\"_ _1d\"></span>pu\u00f2 <span class=\"_ _24\"></span>eccedere <span class=\"_ _8\"></span>il <span class=\"_ _1d\"></span>costo ammortizzato che lo strumento finanziario avrebbe avuto in assenza di pr<span class=\"_ _2\"></span>ecedenti rettifiche.<span class=\"_ _567\"> </span>I ripristini di valore connessi con il trascorr<span class=\"_ _2\"></span>ere del tempo sono appostati nel margine di inter<span class=\"_ _2\"></span>esse.<span class=\"_ _567\"> </span>I crediti per inter<span class=\"_ _2\"></span>essi di mora maturati su attivit\u00e0 deteriorate sono rilevati solo al momento del loro incasso ef<span class=\"_ _2\"></span>fettivo.<span class=\"_ _567\"> </span>In <span class=\"_ _8\"></span>alcuni <span class=\"_ _b\"></span>casi, <span class=\"_ _8\"></span>durante <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>vita <span class=\"_ _8\"></span>delle <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>esame <span class=\"_ _8\"></span>e, <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>particolare, <span class=\"_ _8\"></span>dei <span class=\"_ _b\"></span>crediti, <span class=\"_ _b\"></span>le<span class=\"_ _567\"> </span>condizioni <span class=\"_ _a\"></span>contrattuali <span class=\"_ _a\"></span>originarie <span class=\"_ _2\"></span>sono <span class=\"_ _a\"></span>oggetto <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>successiva <span class=\"_ _a\"></span>modifica <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>volont\u00e0 <span class=\"_ _2\"></span>delle <span class=\"_ _a\"></span>parti <span class=\"_ _a\"></span>del<span class=\"_ _567\"> </span>contratto. Quando, nel corso della vita di uno strumento, le clausole contrattuali sono oggetto<span class=\"_ _567\"> </span>di <span class=\"_ _a\"></span>modifica <span class=\"_ _a\"></span>occorre <span class=\"_ _a\"></span>verificare <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>l\u2019attivit\u00e0 <span class=\"_ _a\"></span>originaria <span class=\"_ _2\"></span>deve <span class=\"_ _a\"></span>continuare <span class=\"_ _a\"></span>ad <span class=\"_ _a\"></span>essere <span class=\"_ _a\"></span>rilevata <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>bilancio<span class=\"_ _567\"> </span>o se, al contrario, lo strumento originario deve essere oggetto di cancellazione dal bilancio<span class=\"_ _567\"> </span>(derecognition) e debba esser<span class=\"_ _2\"></span>e rilevato un nuovo strumento finanziario.<span class=\"_ _567\"> </span>In <span class=\"_ _24\"></span>generale, <span class=\"_ _24\"> </span>le <span class=\"_ _24\"> </span>modifiche <span class=\"_ _1\"> </span>di <span class=\"_ _24\"></span>un\u2019attivit\u00e0 <span class=\"_ _24\"> </span>finanziaria <span class=\"_ _24\"> </span>conducono <span class=\"_ _1\"> </span>alla <span class=\"_ _24\"></span>cancellazione <span class=\"_ _24\"> </span>della <span class=\"_ _24\"> </span>stessa<span class=\"_ _567\"> </span>ed  all\u2019iscrizione <span class=\"_ _30\"> </span>di  una  nuova <span class=\"_ _30\"> </span>attivit\u00e0  quando  sono <span class=\"_ _30\"> </span>\u201csostanziali\u201d.  La  valutazione <span class=\"_ _30\"> </span>cir<span class=\"_ _2\"></span>ca <span class=\"_ _30\"> </span>la<span class=\"_ _567\"> </span>\u201csostanzialit\u00e0\u201d <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>modifica <span class=\"_ _b\"></span>deve <span class=\"_ _8\"></span>essere <span class=\"_ _8\"></span>effettuata <span class=\"_ _b\"></span>considerando <span class=\"_ _8\"></span>sia <span class=\"_ _8\"></span>elementi <span class=\"_ _8\"></span>qualitativi <span class=\"_ _8\"></span>sia<span class=\"_ _567\"> </span>elementi <span class=\"_ _8\"></span>quantitativi. <span class=\"_ _b\"></span>In <span class=\"_ _8\"></span>alcuni <span class=\"_ _8\"></span>casi, <span class=\"_ _b\"></span>infatti, <span class=\"_ _8\"></span>potr\u00e0 <span class=\"_ _b\"></span>risul<span class=\"_ _b\"></span>tare <span class=\"_ _b\"></span>chiaro, <span class=\"_ _b\"></span>senza <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>ricorso <span class=\"_ _b\"></span>a <span class=\"_ _8\"></span>complesse<span class=\"_ _567\"> </span>analisi, <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>cambiament<span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>introdotti <span class=\"_ _8\"></span>modificano <span class=\"_ _8\"></span>sostanzialmente <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>carat<span class=\"_ _b\"></span>teristiche <span class=\"_ _8\"></span>e/o <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>flussi<span class=\"_ _567\"> </span>contrattuali di una determinata attivit\u00e0 mentre, in altri casi, dovranno esser<span class=\"_ _2\"></span>e svolte ulteriori<span class=\"_ _567\"> </span>analisi <span class=\"_ _2\"></span>(anche di <span class=\"_ _2\"></span>tipo <span class=\"_ _2\"></span>quantitativo) per <span class=\"_ _2\"></span>apprezzar<span class=\"_ _2\"></span>e gli <span class=\"_ _2\"></span>effetti <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>stesse e <span class=\"_ _2\"></span>verificare <span class=\"_ _a\"></span>la necessit\u00e0<span class=\"_ _567\"> </span>di proceder<span class=\"_ _2\"></span>e o meno alla cancellazione dell\u2019attivit\u00e0 ed alla iscrizione di un nuovo strumento<span class=\"_ _567\"> </span>finanziario.<span class=\"_ _567\"> </span>Le <span class=\"_ _9\"> </span>analisi <span class=\"_ _1\"> </span>(quali-quantitative) <span class=\"_ _9\"> </span>volte <span class=\"_ _9\"> </span>a <span class=\"_ _1\"> </span>definire <span class=\"_ _9\"> </span>la <span class=\"_ _1\"> </span>\u201csostanzialit\u00e0\u201d <span class=\"_ _9\"> </span>delle <span class=\"_ _9\"> </span>modifiche <span class=\"_ _1\"> </span>contrattuali<span class=\"_ _567\"> </span>apportate ad un\u2019attivit\u00e0 finanziaria, dovranno pertanto considerare:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">le finalit\u00e0 per cui <span class=\"_ _2\"></span>le modifiche sono state ef<span class=\"_ _2\"></span>fettuate: ad esempio, rinegoziazioni per motivi<span class=\"_ _567\"> </span></span>commerciali e concessioni per dif<span class=\"_ _2\"></span>ficolt\u00e0 finanziarie della controparte:<span class=\"_ _567\"> </span>\u2022 <span class=\"_ _258\"> </span><span class=\"fc0 ws170\">le prime, volte a \u201ctrattenere\u201d il cliente, vedono coinvolto un debitore che non versa in<span class=\"_ _567\"> </span></span>una <span class=\"_ _2\"></span>situazione di <span class=\"_ _a\"></span>difficolt\u00e0 <span class=\"_ _2\"></span>finanziaria. In <span class=\"_ _a\"></span>questa casistica <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>incluse tutte <span class=\"_ _a\"></span>le operazioni<span class=\"_ _567\"> </span>di rinegoziazione che sono volte ad adeguare l\u2019oner<span class=\"_ _2\"></span>osit\u00e0 del debito alle condizioni<span class=\"_ _567\"> </span>di mercato. T<span class=\"_ _7d\"></span>ali operazioni comportano una variazione delle condizioni originarie<span class=\"_ _567\"> </span>del contratto, solitamente richieste dal debitore, che attiene ad aspetti connessi alla<span class=\"_ _567\"> </span>onerosit\u00e0 <span class=\"_ _a\"></span>del <span class=\"_ _2\"></span>debito, <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>conseguente <span class=\"_ _2\"></span>beneficio <span class=\"_ _2\"></span>economico <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>debitore <span class=\"_ _a\"></span>stesso. <span class=\"_ _2\"></span>In<span class=\"_ _567\"> </span>linea <span class=\"_ _2\"></span>generale <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>ritiene che, <span class=\"_ _a\"></span>ogni <span class=\"_ _2\"></span>qualvolta la <span class=\"_ _a\"></span>banca <span class=\"_ _2\"></span>effettui <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>rinegoziazione <span class=\"_ _2\"></span>al fine <span class=\"_ _a\"></span>di<span class=\"_ _567\"> </span>evitare di per<span class=\"_ _2\"></span>dere il proprio cliente, tale rinegoziazione debba esser<span class=\"_ _2\"></span>e considerata come<span class=\"_ _567\"> </span>sostanziale in quanto, ove non fosse effettuata, il cliente potr<span class=\"_ _2\"></span>ebbe finanziarsi presso un<span class=\"_ _567\"> </span>altro intermediario e la banca subir<span class=\"_ _2\"></span>ebbe un decremento dei ricavi futuri previsti;<span class=\"_ _567\"> </span>\u2022 <span class=\"_ _258\"> </span><span class=\"fc0 ws113\">le seconde, effettuate per \u201cragioni di rischio creditizio\u201d (misure di forbearance), sono<span class=\"_ _567\"> </span></span>riconducibili <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>tentativo <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>banca <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>massimizzare <span class=\"_ _a\"></span>il r<span class=\"_ _2\"></span>ecovery <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>cash <span class=\"_ _2\"></span>flow <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>credito<span class=\"_ _567\"> </span>originario. <span class=\"_ _24\"> </span>I <span class=\"_ _24\"> </span>rischi <span class=\"_ _1\"> </span>e <span class=\"_ _24\"> </span>i <span class=\"_ _1\"> </span>benefici <span class=\"_ _24\"> </span>sottostanti, <span class=\"_ _24\"> </span>successivamente <span class=\"_ _1\"> </span>alle <span class=\"_ _24\"> </span>modifiche, <span class=\"_ _1\"> </span>di <span class=\"_ _24\"> </span>norma,<span class=\"_ _567\"> </span>non sono sostanzialmente trasferiti e, conseguentemente, la rappresentazione contabile<span class=\"_ _567\"> </span>\u00e8 <span class=\"_ _9\"> </span>quella <span class=\"_ _9\"> </span>ef<span class=\"_ _2\"></span>fettuata <span class=\"_ _9\"> </span>tramite <span class=\"_ _9\"> </span>il <span class=\"_ _9\"> </span>\u201cmodification <span class=\"_ _9\"> </span>accounting\u201d <span class=\"_ _1\"> </span>- <span class=\"_ _9\"> </span>che <span class=\"_ _9\"> </span>implica <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>rilevazione<span class=\"_ _567\"> </span>immediata <span class=\"_ _b\"></span>alla <span class=\"_ _b\"></span>voce <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>conto <span class=\"_ _b\"></span>economico <span class=\"_ _b\"></span>\u201c140. <span class=\"_ _b\"></span>\u201cUtili/perdite da <span class=\"_ _b\"></span>modifiche <span class=\"_ _b\"></span>contrattuali senza <span class=\"_ _1d\"></span>cancellazioni\u201d <span class=\"_ _1d\"></span>della <span class=\"_ _24\"></span>differ<span class=\"_ _2\"></span>enza <span class=\"_ _24\"></span>tra <span class=\"_ _1d\"></span>valore <span class=\"_ _1d\"></span>contabile <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>valore <span class=\"_ _1d\"></span>attuale <span class=\"_ _24\"></span>dei <span class=\"_ _1d\"></span>flussi <span class=\"_ _1d\"></span>di cassa <span class=\"_ _2\"></span>modificati scontati <span class=\"_ _2\"></span>al tasso <span class=\"_ _a\"></span>di interesse <span class=\"_ _a\"></span>originario - <span class=\"_ _2\"></span>e non <span class=\"_ _2\"></span>tramite <span class=\"_ _2\"></span>la der<span class=\"_ _2\"></span>ecognition; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">la <span class=\"_ _1\"> </span>presenza <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>specifici <span class=\"_ _1\"> </span>elementi <span class=\"_ _1\"> </span>oggettivi <span class=\"_ _1\"> </span>(\u201ctrigger\u201d) <span class=\"_ _1\"> </span>che <span class=\"_ _24\"> </span>incidono <span class=\"_ _1\"> </span>sulle <span class=\"_ _1\"> </span>caratteristiche </span>e/o <span class=\"_ _24\"> </span>sui <span class=\"_ _1\"> </span>flussi <span class=\"_ _1\"> </span>contrattuali <span class=\"_ _1\"> </span>dello <span class=\"_ _1\"> </span>strumento <span class=\"_ _24\"> </span>finanziario <span class=\"_ _1\"> </span>(quali, <span class=\"_ _1\"> </span>a <span class=\"_ _1\"> </span>solo <span class=\"_ _1\"> </span>titolo <span class=\"_ _24\"> </span>d<span class=\"_ _b\"></span>i <span class=\"_ _24\"> </span>esempio, <span class=\"_ _1\"> </span>il cambiamento <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>divisa <span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>modifica <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>tipologia <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>rischio <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _b\"></span>esposti, <span class=\"_ _8\"></span>ove <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>si correli <span class=\"_ _b\"></span>a <span class=\"_ _8\"></span>parametri <span class=\"_ _b\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>equity <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>commodity), <span class=\"_ _8\"></span>che <span class=\"_ _b\"></span>si <span class=\"_ _8\"></span>ritiene <span class=\"_ _8\"></span>comportino <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>derecognition <span class=\"_ _b\"></span>in considerazione del loro impatto (atteso come significativo) sui flussi contrattuali originari.<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>Le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _a\"></span>finanziarie <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>cancellate <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _a\"></span>dei <span class=\"_ _2\"></span>criteri <span class=\"_ _2\"></span>gi\u00e0 <span class=\"_ _2\"></span>illustrati <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>le <span class=\"_ _a\"></span>Attivit\u00e0 finanziarie valutate al fair value con impatto a conto economico.<span class=\"_ _567\"> </span>Criteri di rilevazione delle componenti reddituali<span class=\"_ _567\"> </span>Il criterio di valutazione al costo ammortizzato genera nel conto economico una traslazione dei <span class=\"_ _1d\"></span>costi <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>transazione <span class=\"_ _24\"> </span>e <span class=\"_ _24\"></span>dei <span class=\"_ _1d\"></span>ricavi <span class=\"_ _24\"></span>accessori <span class=\"_ _1d\"></span>lungo <span class=\"_ _24\"></span>la <span class=\"_ _1d\"></span>durata <span class=\"_ _24\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _24\"></span>finanziaria <span class=\"_ _1d\"></span>anzich\u00e9 movimentare il conto economico dell\u2019eser<span class=\"_ _2\"></span>cizio di prima iscrizione.<span class=\"_ _567\"> </span>Gli interessi che maturano nel tempo per ef<span class=\"_ _2\"></span>fetto dell\u2019attualizzazione dei crediti deteriorati sono rilevati a conto economico nella voce interessi attivi.<span class=\"_ _567\"> </span>Gli effetti derivanti dalle valutazioni analitiche e collettive sono imputati a conto economico.<span class=\"_ _567\"> </span>Il <span class=\"_ _1d\"></span>valore <span class=\"_ _8\"></span>originario <span class=\"_ _1d\"></span>del <span class=\"_ _24\"></span>credito <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _1d\"></span>ripristinato <span class=\"_ _1d\"></span>al <span class=\"_ _24\"></span>venir <span class=\"_ _1d\"></span>meno <span class=\"_ _1d\"></span>dei <span class=\"_ _1d\"></span>motivi <span class=\"_ _1d\"></span>della <span class=\"_ _24\"></span>rettifica <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>valore effettuata, rilevandone gli ef<span class=\"_ _2\"></span>fetti a conto economico.<span class=\"_ _567\"> </span>In <span class=\"_ _9\"> </span>caso <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>crediti <span class=\"_ _9\"> </span>acquistati <span class=\"_ _9\"> </span>per <span class=\"_ _9\"> </span>il <span class=\"_ _1\"> </span>tramite <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>aggregazione <span class=\"_ _9\"> </span>aziendale, <span class=\"_ _1\"> </span>l\u2019eventuale <span class=\"_ _9\"> </span>maggior valore iscritto nel bilancio consolidato alla prima iscrizione viene rilasciato con ef<span class=\"_ _2\"></span>fetto a conto economico lungo la vita del credito in base al pr<span class=\"_ _2\"></span>oprio piano di ammortamento oppure integralmente nell\u2019esercizio in cui il cr<span class=\"_ _2\"></span>edito viene estinto.<span class=\"_ _567\"> </span>I crediti oggetto di operazioni di copertura di fair value sono valutati al fair value e le variazioni di valore sono imputate a conto economico nella voce \u201cRisultato netto dell\u2019attivit\u00e0 di copertura\u201d, analogamente alle variazioni di fair value dello strumento di copertura.<span class=\"_ _567\"> </span>4. Operazioni di copertura<span class=\"_ _567\"> </span>Il Gruppo Banco Desio si avvale della possibilit\u00e0, prevista in sede di intr<span class=\"_ _2\"></span>oduzione dell\u2019IFRS 9,<span class=\"_ _567\"> </span>di continuare ad applicar<span class=\"_ _2\"></span>e integralmente le previsioni del principio contabile IAS 39 in tema<span class=\"_ _567\"> </span>di \u201chedge accounting\u201d (nella versione carved out omologata dalla Commissione Europea) per<span class=\"_ _567\"> </span>ogni tipologia di copertura (sia per le coperture specifiche che per le macr<span class=\"_ _2\"></span>o-coperture).<span class=\"_ _567\"> </span>Criteri di classificazione<span class=\"_ _567\"> </span>Le operazioni di copertura hanno lo scopo di neutralizzare determinati rischi di per<span class=\"_ _2\"></span>dita potenziale<span class=\"_ _567\"> </span>su <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>passivit\u00e0 <span class=\"_ _a\"></span>finanziarie <span class=\"_ _2\"></span>tramite <span class=\"_ _a\"></span>strumenti <span class=\"_ _a\"></span>finanziari <span class=\"_ _a\"></span>specifici, <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>cui <span class=\"_ _a\"></span>util<span class=\"_ _b\"></span>izzo <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>finalizzato <span class=\"_ _a\"></span>ad<span class=\"_ _567\"> </span>attutire gli ef<span class=\"_ _2\"></span>fetti sul conto economico degli strumenti finanziari oggetto di copertura.<span class=\"_ _567\"> </span>La tipologia di copertura utilizzata pu\u00f2 essere del tipo:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Fair <span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>alue <span class=\"_ _2\"></span>Hedge <span class=\"_ _2\"></span>(copertura <span class=\"_ _2\"></span>specifica <span class=\"_ _2\"></span>del fair <span class=\"_ _a\"></span>value): <span class=\"_ _2\"></span>l\u2019obiettivo \u00e8 <span class=\"_ _a\"></span>la copertura <span class=\"_ _a\"></span>del <span class=\"_ _2\"></span>rischio di<span class=\"_ _567\"> </span></span>variazione del fair value dello strumento coperto (attivit\u00e0, passivit\u00e0 o impegno irrevocabile<span class=\"_ _567\"> </span>non iscritto esposti a variazioni di fair value attribuibili ad un rischio particolare che possono<span class=\"_ _567\"> </span>influenzare <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>conto <span class=\"_ _1d\"></span>economico, <span class=\"_ _8\"></span>incluso <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>rischio <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>variazione <span class=\"_ _1d\"></span>nei <span class=\"_ _8\"></span>tassi <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>cambio <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>una<span class=\"_ _567\"> </span>valuta estera);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Cash Flow <span class=\"_ _2\"></span>Hedge <span class=\"_ _2\"></span>(copertura dei <span class=\"_ _2\"></span>flussi finanziari): <span class=\"_ _2\"></span>l\u2019obiettivo \u00e8 <span class=\"_ _2\"></span>la copertura <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>variazione<span class=\"_ _567\"> </span></span>di flussi <span class=\"_ _2\"></span>di cassa <span class=\"_ _2\"></span>attribuibili a <span class=\"_ _2\"></span>particolari rischi dello <span class=\"_ _2\"></span>strumento di <span class=\"_ _2\"></span>bilancio (attivit\u00e0, <span class=\"_ _2\"></span>passivit\u00e0<span class=\"_ _567\"> </span>o <span class=\"_ _24\"></span>operazione <span class=\"_ _1d\"></span>programmata <span class=\"_ _24\"></span>altamente <span class=\"_ _1d\"></span>probabile <span class=\"_ _24\"></span>esposte <span class=\"_ _24\"></span>a <span class=\"_ _1d\"></span>variazioni <span class=\"_ _24\"> </span>dei <span class=\"_ _24\"> </span>flussi <span class=\"_ _24\"></span>di <span class=\"_ _24\"></span>cassa<span class=\"_ _567\"> </span>attribuibili ad un rischio particolare che possono influenzar<span class=\"_ _2\"></span>e il conto economico).<span class=\"_ _567\"> </span>Criteri di iscrizione<span class=\"_ _567\"> </span>Gli <span class=\"_ _7c\"> </span>strumenti <span class=\"_ _7c\"> </span>derivati, <span class=\"_ _7c\"> </span>pertanto <span class=\"_ _7c\"> </span>anche <span class=\"_ _7c\"> </span>quelli <span class=\"_ _7c\"> </span>di <span class=\"_ _7c\"> </span>copertura, <span class=\"_ _7c\"> </span>sono <span class=\"_ _7c\"> </span>inizialmente <span class=\"_ _7c\"> </span>iscritti <span class=\"_ _7c\"> </span>e<span class=\"_ _567\"> </span>successivamente misurati al fair value.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019iscrizione in bilancio delle operazioni di copertura presuppone:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">il coinvolgimento di controparti esterne al Gruppo Banco Desio;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">una  specifica <span class=\"_ _9\"> </span>designazione  e  identificazione  degli <span class=\"_ _9\"> </span>strumenti  finanziari  di  copertura <span class=\"_ _9\"> </span>e<span class=\"_ _567\"> </span></span>oggetto di copertura utilizzati per l\u2019operazione;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">la <span class=\"_ _24\"> </span>definizione <span class=\"_ _1\"> </span>degli <span class=\"_ _1\"> </span>obiettivi <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>risk <span class=\"_ _24\"> </span>management <span class=\"_ _1\"> </span>perseguiti, <span class=\"_ _1\"> </span>specificando <span class=\"_ _24\"> </span>la <span class=\"_ _1\"> </span>natura <span class=\"_ _1\"> </span>del </span>rischio coperto;  <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">il <span class=\"_ _9\"> </span>superamento <span class=\"_ _1\"> </span>del <span class=\"_ _9\"> </span>test <span class=\"_ _9\"> </span>d\u2019efficacia <span class=\"_ _1\"> </span>all\u2019accensione <span class=\"_ _9\"> </span>della <span class=\"_ _9\"> </span>r<span class=\"_ _2\"></span>elazione <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>copertura <span class=\"_ _1\"> </span>e <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>via </span>prospettica, con modalit\u00e0 e periodicit\u00e0 di misurazione specifiche; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">la predisposizione della documentazione formale completa della r<span class=\"_ _2\"></span>elazione di copertura.<span class=\"_ _567\"> </span></span>Criteri di valutazione<span class=\"_ _567\"> </span>Un\u2019operazione <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>copertura <span class=\"_ _2\"></span>si <span class=\"_ _a\"></span>definisce <span class=\"_ _2\"></span>efficace <span class=\"_ _a\"></span>quando <span class=\"_ _2\"></span>le <span class=\"_ _a\"></span>variazioni <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>fair <span class=\"_ _a\"></span>value <span class=\"_ _2\"></span>(o <span class=\"_ _2\"></span>dei <span class=\"_ _a\"></span>flussi <span class=\"_ _2\"></span>di cassa futuri) <span class=\"_ _2\"></span>dello strumento <span class=\"_ _2\"></span>finanziario di copertura <span class=\"_ _2\"></span>compensano le <span class=\"_ _2\"></span>variazioni dello strumento finanziario oggetto di copertura nei limiti dell\u2019intervallo 80% - 125% stabilito dallo IAS 39.<span class=\"_ _567\"> </span>I test <span class=\"_ _b\"></span>d\u2019efficacia sono <span class=\"_ _b\"></span>eseguiti <span class=\"_ _b\"></span>a ogni <span class=\"_ _b\"></span>chiusura <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>bilancio o <span class=\"_ _b\"></span>situazione <span class=\"_ _b\"></span>infrannuale, sia <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>ottica retr<span class=\"_ _2\"></span>ospettiva, per la misura dei risultati effettivi alla data, sia prospettica, per la dimostrazione dell\u2019efficacia attesa per i periodi futuri.<span class=\"_ _567\"> </span>Se <span class=\"_ _b\"></span>le <span class=\"_ _8\"></span>verifiche <span class=\"_ _b\"></span>non <span class=\"_ _8\"></span>confermano <span class=\"_ _b\"></span>l\u2019efficacia <span class=\"_ _b\"></span>della <span class=\"_ _8\"></span>copertura <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>tenuto <span class=\"_ _b\"></span>conto <span class=\"_ _8\"></span>della <span class=\"_ _b\"></span>pol<span class=\"_ _b\"></span>icy <span class=\"_ _b\"></span>interna, da quel momento <span class=\"_ _2\"></span>la contabilizzazione delle operazioni di <span class=\"_ _2\"></span>copertura, secondo quanto esposto, \u00e8 interrotta, il <span class=\"_ _b\"></span>contratto <span class=\"_ _b\"></span>derivato <span class=\"_ _b\"></span>di copertura <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _b\"></span>classificato <span class=\"_ _b\"></span>tra gli <span class=\"_ _b\"></span>strumenti <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>negoziazione e lo <span class=\"_ _8\"></span>strumento <span class=\"_ _8\"></span>finanziario <span class=\"_ _1d\"></span>coperto <span class=\"_ _8\"></span>riacquisisce <span class=\"_ _8\"></span>il <span class=\"_ _1d\"></span>criterio <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>valutazione <span class=\"_ _8\"></span>corrispondente <span class=\"_ _8\"></span>alla <span class=\"_ _1d\"></span>sua classificazione di bilancio.<span class=\"_ _567\"> </span>Criteri di rilevazione delle componenti reddituali \u2013 Fair value hedge<span class=\"_ _567\"> </span>Le <span class=\"_ _8\"></span>variazioni <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>dei <span class=\"_ _1d\"></span>derivati <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>copertura <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>degli <span class=\"_ _1d\"></span>strumenti <span class=\"_ _8\"></span>finanziari <span class=\"_ _1d\"></span>coperti <span class=\"_ _8\"></span>(per <span class=\"_ _8\"></span>la parte <span class=\"_ _a\"></span>attribuibile <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>rischio <span class=\"_ _a\"></span>coperto) <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>registrate <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>contropartita <span class=\"_ _a\"></span>al <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>economico, <span class=\"_ _a\"></span>questa disposizione si applica anche quando l\u2019elemento coperto \u00e8 valutato al costo.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>ale compensazione \u00e8 riconosciuta attraverso la rilevazione a conto economico, alla voce 90 \u201cRisultato netto dell\u2019attivit\u00e0 di copertura\u201d, delle variazioni di valore riferite sia all\u2019elemento coperto <span class=\"_ _9\"> </span>(per <span class=\"_ _9\"> </span>quanto <span class=\"_ _1\"> </span>riguarda <span class=\"_ _9\"> </span>le <span class=\"_ _9\"> </span>variazioni <span class=\"_ _9\"> </span>pr<span class=\"_ _2\"></span>odotte <span class=\"_ _9\"> </span>dal <span class=\"_ _9\"> </span>fattore <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>rischio <span class=\"_ _9\"> </span>sottostante), <span class=\"_ _9\"> </span>sia allo strumento di copertura. L<span class=\"_ _a\"></span>\u2019eventuale differenza, ne costituisce di conseguenza l\u2019ef<span class=\"_ _2\"></span>fetto economico netto.<span class=\"_ _567\"> </span>Criteri di rilevazione delle componenti reddituali \u2013 Cash Flow hedge<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019utile o la perdita sullo strumento di copertura devono essere contabilizzati come segue:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">la <span class=\"_ _8\"></span>parte <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>utile/perdita <span class=\"_ _8\"></span>definita <span class=\"_ _1d\"></span>efficace <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _1d\"></span>registrata <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>patrimonio <span class=\"_ _1d\"></span>netto <span class=\"_ _8\"></span>in <span class=\"_ _1d\"></span>contropartita<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>alle riserve di valutazione;<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">la parte inefficace della copertura \u00e8 r<span class=\"_ _2\"></span>egistrata a conto economico.<span class=\"_ _567\"> </span></span>In particolare, a patrimonio netto deve esser<span class=\"_ _2\"></span>e iscritto il minore tra l\u2019utile/perdita complessiva<span class=\"_ _567\"> </span> sullo strumento di copertura dall\u2019inizio della stessa e la variazione complessiva di fair value<span class=\"_ _567\"> </span> (valore <span class=\"_ _9\"> </span>attuale <span class=\"_ _9\"> </span>dei  flussi <span class=\"_ _9\"> </span>finanziari <span class=\"_ _9\"> </span>attesi) <span class=\"_ _38\"> </span>sull\u2019elemento <span class=\"_ _9\"> </span>coperto  dall\u2019inizio <span class=\"_ _9\"> </span>della <span class=\"_ _9\"> </span>copertura.<span class=\"_ _567\"> </span> L<span class=\"_ _a\"></span>\u2019eventuale utile <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>perdita residuo sullo strumento <span class=\"_ _b\"></span>di copertura <span class=\"_ _b\"></span>o la <span class=\"_ _b\"></span>componente <span class=\"_ _b\"></span>non efficace<span class=\"_ _567\"> </span> \u00e8 rilevato nel conto economico.<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019iscrizione in <span class=\"_ _2\"></span>bilancio delle <span class=\"_ _2\"></span>operazioni di <span class=\"_ _2\"></span>copertura \u00e8 interr<span class=\"_ _2\"></span>otta quando <span class=\"_ _2\"></span>non sono <span class=\"_ _2\"></span>pi\u00f9 rispettati<span class=\"_ _567\"> </span> i <span class=\"_ _9\"> </span>r<span class=\"_ _2\"></span>equisiti <span class=\"_ _9\"> </span>d\u2019efficacia, <span class=\"_ _1\"> </span>quando <span class=\"_ _9\"> </span>esse <span class=\"_ _9\"> </span>sono <span class=\"_ _1\"> </span>revocate, <span class=\"_ _1\"> </span>quando <span class=\"_ _9\"> </span>lo <span class=\"_ _9\"> </span>strumento <span class=\"_ _1\"> </span>d<span class=\"_ _b\"></span>i <span class=\"_ _9\"> </span>copertura <span class=\"_ _1\"> </span>o <span class=\"_ _9\"> </span>lo<span class=\"_ _567\"> </span> strumento coperto giungono a scadenza, sono estinti o venduti.<span class=\"_ _567\"> </span>Se lo strumento oggetto di copertura \u00e8 soggetto alla valutazione al costo ammortizzato la<span class=\"_ _567\"> </span> differ<span class=\"_ _2\"></span>enza tra il fair value determinato alla data del discontinuing (interruzione della relazione<span class=\"_ _567\"> </span> di copertura) e il costo ammortizzato \u00e8 ripartita sulla sua durata residua.<span class=\"_ _567\"> </span>11. Passivit\u00e0 finanziarie valutate al costo ammortizzato<span class=\"_ _567\"> </span>Criteri di classificazione<span class=\"_ _567\"> </span> Debiti verso banche, i Debiti verso clientela e i Titoli in circolazione ricompr<span class=\"_ _2\"></span>endono le varie<span class=\"_ _567\"> </span>orme di provvista interbancaria e con clientela, le operazioni di pr<span class=\"_ _2\"></span>onti contro termine con<span class=\"_ _567\"> </span>obbligo <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>riacquisto <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>termine <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>la <span class=\"_ _b\"></span>raccolta <span class=\"_ _8\"></span>effettuata <span class=\"_ _b\"></span>attraverso <span class=\"_ _8\"></span>certificati <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>deposito, <span class=\"_ _8\"></span>titoli<span class=\"_ _567\"> </span>obbligazionari ed altri strumenti di raccolta in circolazione, al netto degli eventuali ammontari<span class=\"_ _567\"> </span>riacquistati. Sono inoltr<span class=\"_ _2\"></span>e inclusi i debiti iscritti dall\u2019impresa <span class=\"_ _2\"></span>in qualit\u00e0 di locatario nell\u2019ambito di<span class=\"_ _567\"> </span>operazioni di leasing.<span class=\"_ _567\"> </span>Criteri di iscrizione<span class=\"_ _567\"> </span>La <span class=\"_ _b\"></span>prima iscrizione <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>tali <span class=\"_ _b\"></span>passivit\u00e0 <span class=\"_ _b\"></span>finanziarie <span class=\"_ _b\"></span>avviene <span class=\"_ _b\"></span>alla <span class=\"_ _b\"></span>data <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>sottoscrizione <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>contratto,<span class=\"_ _567\"> </span>che normalmente coincide con il momento della ricezione delle somme raccolte o della<span class=\"_ _567\"> </span>emissione dei titoli di debito. La prima iscrizione \u00e8 effettuata sulla base del fair value delle<span class=\"_ _567\"> </span>passivit\u00e0, normalmente pari all\u2019ammontare incassato o al pr<span class=\"_ _2\"></span>ezzo di emissione, aumentato degli<span class=\"_ _567\"> </span>eventuali costi/proventi aggiuntivi dir<span class=\"_ _2\"></span>ettamente attribuibili alla singola operazione di provvista<span class=\"_ _567\"> </span>o di emissione.<span class=\"_ _567\"> </span>Criteri di valutazione<span class=\"_ _567\"> </span>Dopo la rilevazione iniziale, le passivit\u00e0 finanziarie vengono valutate al costo ammortizzato <span class=\"_ _b\"></span>col<span class=\"_ _567\"> </span>metodo del tasso di interesse ef<span class=\"_ _2\"></span>fettivo. Fanno eccezione le passivit\u00e0 a breve termine, per cui il<span class=\"_ _567\"> </span>attore temporale risulta trascurabile, che rimangono iscritte per il valor<span class=\"_ _2\"></span>e incassato. I debiti per<span class=\"_ _567\"> </span>easing vengono rivalutati quando vi \u00e8 <span class=\"_ _2\"></span>una lease modification (e.g. una modifica del perimetr<span class=\"_ _2\"></span>o<span class=\"_ _567\"> </span>del contratto), che non \u00e8 contabilizzata/considerata come contratto separato.<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>Le <span class=\"_ _1\"> </span>passivit\u00e0 <span class=\"_ _1\"> </span>finanziarie <span class=\"_ _1\"> </span>sono <span class=\"_ _1\"> </span>cancel<span class=\"_ _b\"></span>late <span class=\"_ _1\"> </span>dal <span class=\"_ _1\"> </span>bilancio <span class=\"_ _1\"> </span>quando <span class=\"_ _1\"> </span>risultano <span class=\"_ _9\"> </span>scadute <span class=\"_ _24\"> </span>o <span class=\"_ _9\"> </span>estinte. <span class=\"_ _24\"> </span>La<span class=\"_ _567\"> </span>cancellazione avviene anche in <span class=\"_ _2\"></span>presenza di riacquisto <span class=\"_ _2\"></span>di titoli obbligazionari precedentemente<span class=\"_ _567\"> </span>emessi; <span class=\"_ _7d\"></span>la <span class=\"_ _3\"></span>differenza <span class=\"_ _7d\"></span>tra <span class=\"_ _7d\"></span>valore <span class=\"_ _7d\"></span>contabile <span class=\"_ _3\"></span>della <span class=\"_ _7d\"></span>passivit\u00e0 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>l\u2019ammontare <span class=\"_ _7d\"></span>corrisposto <span class=\"_ _7d\"></span>per <span class=\"_ _3\"></span>acquistarla<span class=\"_ _567\"> </span>viene registrata a Conto Economico.<span class=\"_ _567\"> </span>l <span class=\"_ _8\"></span>ricollocamento <span class=\"_ _8\"></span>sul <span class=\"_ _8\"></span>mercato <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>titoli <span class=\"_ _8\"></span>propri <span class=\"_ _8\"></span>successivamente <span class=\"_ _8\"></span>al <span class=\"_ _b\"></span>loro <span class=\"_ _8\"></span>riacquisto <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>considerato<span class=\"_ _567\"> </span>come una nuova emissione con iscrizione al nuovo prezzo di collocamento.<span class=\"_ _567\"> </span>12. Passivit\u00e0 finanziarie di negoziazione<span class=\"_ _567\"> </span>Criteri di iscrizione e classificazione<span class=\"_ _567\"> </span>Gli <span class=\"_ _2\"></span>strumenti finanziari <span class=\"_ _2\"></span>imputati <span class=\"_ _2\"></span>a questa <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>sono iscritti <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data di <span class=\"_ _2\"></span>sottoscrizione <span class=\"_ _2\"></span>o alla <span class=\"_ _2\"></span>data<span class=\"_ _567\"> </span> di emissione a un valore pari al fair value dello strumento, senza considerar<span class=\"_ _2\"></span>e eventuali costi o<span class=\"_ _567\"> </span> proventi di transazione dir<span class=\"_ _2\"></span>ettamente imputabili agli stessi.<span class=\"_ _567\"> </span>Sono iscritti <span class=\"_ _b\"></span>in questa <span class=\"_ _b\"></span>voce, <span class=\"_ _b\"></span>in particolare, gli <span class=\"_ _b\"></span>strumenti derivat<span class=\"_ _b\"></span>i di <span class=\"_ _b\"></span>negoziazione con <span class=\"_ _b\"></span>fair <span class=\"_ _b\"></span>value<span class=\"_ _567\"> </span> negativo.<span class=\"_ _567\"> </span>Criteri di valutazione e di rilevazione delle componenti reddituali<span class=\"_ _567\"> </span>Le Passivit\u00e0 <span class=\"_ _2\"></span>finanziarie di <span class=\"_ _2\"></span>negoziazione sono <span class=\"_ _2\"></span>valutate al <span class=\"_ _2\"></span>fair value <span class=\"_ _2\"></span>con r<span class=\"_ _2\"></span>egistrazione degli <span class=\"_ _2\"></span>effetti<span class=\"_ _567\"> </span> a Conto Economico.<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>Le <span class=\"_ _a\"></span>Passivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _2\"></span>detenute <span class=\"_ _a\"></span>per <span class=\"_ _2\"></span>negoziazione <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>cancellate <span class=\"_ _a\"></span>dal <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>quando <span class=\"_ _a\"></span>scadono<span class=\"_ _567\"> </span> i <span class=\"_ _1d\"></span>diritti <span class=\"_ _24\"> </span>contrattuali <span class=\"_ _24\"></span>sui <span class=\"_ _24\"></span>relativi <span class=\"_ _1d\"></span>flussi <span class=\"_ _1d\"></span>finanziari <span class=\"_ _24\"> </span>o <span class=\"_ _24\"></span>quando <span class=\"_ _1d\"></span>la <span class=\"_ _24\"> </span>passivit\u00e0 <span class=\"_ _24\"></span>finanziaria <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _24\"> </span>ceduta <span class=\"_ _24\"></span>con<span class=\"_ _567\"> </span> trasferimento sostanziale di tutti i rischi ed i benefici derivanti dalla propriet\u00e0 della stessa.<span class=\"_ _567\"> </span>14. Operazioni in valuta<span class=\"_ _567\"> </span>Criteri di iscrizione<span class=\"_ _567\"> </span>Le operazioni in valuta estera sono contabilizzate al momento della rilevazione iniziale, in divisa di conto, applicando all\u2019importo in valuta estera il tasso di cambio in vigore alla data dell\u2019operazione.<span class=\"_ _567\"> </span>Criteri di valutazione<span class=\"_ _567\"> </span>A <span class=\"_ _8\"></span>ogni <span class=\"_ _b\"></span>chiusura <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>bilancio <span class=\"_ _b\"></span>o <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>situazione <span class=\"_ _b\"></span>infrannuale <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>poste <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>bilancio <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>valuta <span class=\"_ _b\"></span>sono <span class=\"_ _8\"></span>cos\u00ec valutate: <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">le poste monetarie sono convertite al tasso di cambio alla data di chiusura;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws17f\">le poste non monetarie sono valutate al costo sono conversione al tasso di cambio alla<span class=\"_ _567\"> </span></span>data dell\u2019operazione;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws15\">le poste non monetarie valutate al fair value sono convertite al tasso di cambio alla data<span class=\"_ _567\"> </span></span>di chiusura.<span class=\"_ _567\"> </span>Criteri di rilevazione delle componenti reddituali<span class=\"_ _567\"> </span>Le differ<span class=\"_ _2\"></span>enze di cambio che derivano dal regolamento di elementi monetari o dalla conversione<span class=\"_ _567\"> </span>di <span class=\"_ _a\"></span>element<span class=\"_ _b\"></span>i <span class=\"_ _a\"></span>monetari <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>tassi <span class=\"_ _2\"></span>diversi <span class=\"_ _a\"></span>da <span class=\"_ _2\"></span>quelli <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>conversione <span class=\"_ _2\"></span>iniziali, <span class=\"_ _a\"></span>o <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>conversione <span class=\"_ _2\"></span>del <span class=\"_ _a\"></span>bilancio<span class=\"_ _567\"> </span>precedente, sono rilevate nel Conto Economico del periodo in cui sor<span class=\"_ _2\"></span>gono.<span class=\"_ _567\"> </span>Quando un utile o una perdita r<span class=\"_ _2\"></span>elativi ad un elemento non monetario sono rilevati a patrimonio<span class=\"_ _567\"> </span>netto, la differ<span class=\"_ _2\"></span>enza cambio relativa a tale elemento \u00e8 rilevata anch\u2019essa a patrimonio. Per contro,<span class=\"_ _567\"> </span>quando un <span class=\"_ _b\"></span>utile <span class=\"_ _b\"></span>o una <span class=\"_ _b\"></span>perdita sono <span class=\"_ _b\"></span>rilevati <span class=\"_ _b\"></span>a conto <span class=\"_ _b\"></span>economico, <span class=\"_ _b\"></span>\u00e8 rilevata <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>conto economico<span class=\"_ _567\"> </span>anche la relativa dif<span class=\"_ _2\"></span>ferenza cambio.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-749": {
   "value": "Criteri di cancellazione<span class=\"_ _567\"> </span>Le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>finanziarie <span class=\"_ _1d\"></span>sono <span class=\"_ _8\"></span>cancellate <span class=\"_ _1d\"></span>dal <span class=\"_ _1d\"></span>bilancio <span class=\"_ _8\"></span>solamente <span class=\"_ _1d\"></span>se <span class=\"_ _1d\"></span>la <span class=\"_ _8\"></span>cessione <span class=\"_ _1d\"></span>ha <span class=\"_ _1d\"></span>comportato <span class=\"_ _8\"></span>il<span class=\"_ _567\"> </span>sostanziale <span class=\"_ _2\"></span>trasferimento di <span class=\"_ _a\"></span>tutti i <span class=\"_ _2\"></span>rischi <span class=\"_ _2\"></span>e benefici <span class=\"_ _a\"></span>connessi alle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>stesse. <span class=\"_ _2\"></span>Qualora sia <span class=\"_ _2\"></span>stata<span class=\"_ _567\"> </span>invece mantenuta <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>quota <span class=\"_ _b\"></span>parte <span class=\"_ _b\"></span>rilevante <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>rischi <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>benefici relativi <span class=\"_ _b\"></span>alle <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>finanziarie<span class=\"_ _567\"> </span>cedute, <span class=\"_ _8\"></span>queste <span class=\"_ _b\"></span>continuano <span class=\"_ _8\"></span>ad <span class=\"_ _8\"></span>essere <span class=\"_ _b\"></span>iscritte <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>bilancio, <span class=\"_ _b\"></span>ancorch\u00e9 <span class=\"_ _8\"></span>giuridicamente <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>titolarit\u00e0<span class=\"_ _567\"> </span>delle attivit\u00e0 stesse sia stata effettivamente trasferita.<span class=\"_ _567\"> </span>Nel <span class=\"_ _24\"> </span>caso <span class=\"_ _24\"> </span>in <span class=\"_ _1\"> </span>cui <span class=\"_ _24\"> </span>non <span class=\"_ _24\"> </span>sia <span class=\"_ _1\"> </span>possibile <span class=\"_ _24\"> </span>accertare <span class=\"_ _24\"> </span>il <span class=\"_ _24\"> </span>sostanziale <span class=\"_ _1\"> </span>trasferimento <span class=\"_ _24\"> </span>dei <span class=\"_ _24\"> </span>rischi <span class=\"_ _1\"> </span>e <span class=\"_ _24\"> </span>benefici,<span class=\"_ _567\"> </span>le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>cancellate <span class=\"_ _8\"></span>dal <span class=\"_ _8\"></span>bilancio <span class=\"_ _8\"></span>qualora <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>sia <span class=\"_ _8\"></span>stato <span class=\"_ _8\"></span>mantenuto <span class=\"_ _8\"></span>alcun <span class=\"_ _8\"></span>tipo<span class=\"_ _567\"> </span>di controllo sulle stesse. In caso contrario, la conservazione, anche in parte, di tale contr<span class=\"_ _2\"></span>ollo<span class=\"_ _567\"> </span>comporta il mantenimento in bilancio delle attivit\u00e0 in misura pari al coinvolgimento residuo,<span class=\"_ _567\"> </span>misurato dall\u2019esposizione ai cambiamenti di valore delle attivit\u00e0 cedute ed alle variazioni dei<span class=\"_ _567\"> </span>flussi finanziari delle stesse.<span class=\"_ _567\"> </span>Infine, <span class=\"_ _24\"> </span>le <span class=\"_ _24\"> </span>at<span class=\"_ _b\"></span>tivit\u00e0 <span class=\"_ _24\"> </span>finanziarie <span class=\"_ _24\"> </span>cedute <span class=\"_ _1\"> </span>vengono <span class=\"_ _24\"> </span>cancellate <span class=\"_ _1\"> </span>dal <span class=\"_ _24\"> </span>bilancio <span class=\"_ _1\"> </span>nel <span class=\"_ _24\"> </span>caso <span class=\"_ _1\"> </span>in <span class=\"_ _24\"> </span>cui <span class=\"_ _24\"> </span>vi <span class=\"_ _1\"> </span>sia <span class=\"_ _24\"> </span>la<span class=\"_ _567\"> </span>conservazione <span class=\"_ _9\"> </span>dei <span class=\"_ _1\"> </span>diritti <span class=\"_ _9\"> </span>contrattuali <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>ricever<span class=\"_ _2\"></span>e <span class=\"_ _9\"> </span>i <span class=\"_ _9\"> </span>r<span class=\"_ _2\"></span>elativi <span class=\"_ _9\"> </span>flussi <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>cassa, <span class=\"_ _9\"> </span>con <span class=\"_ _9\"> </span>la <span class=\"_ _1\"> </span>contestuale<span class=\"_ _567\"> </span>assunzione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>un\u2019obbligazione <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>pagare <span class=\"_ _8\"></span>detti <span class=\"_ _8\"></span>flussi, <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>solo <span class=\"_ _8\"></span>essi, <span class=\"_ _8\"></span>senza <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>ritardo <span class=\"_ _8\"></span>rilevante <span class=\"_ _8\"></span>ad<span class=\"_ _567\"> </span>altri soggetti terzi.<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>Le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _a\"></span>sono <span class=\"_ _2\"></span>cancellate <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>criteri <span class=\"_ _a\"></span>gi\u00e0 illustrati <span class=\"_ _a\"></span>per <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>Attivit\u00e0<span class=\"_ _567\"> </span> finanziarie valutate al fair value con impatto a conto economico.<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>Le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _a\"></span>finanziarie <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>cancellate <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _a\"></span>dei <span class=\"_ _2\"></span>criteri <span class=\"_ _2\"></span>gi\u00e0 <span class=\"_ _2\"></span>illustrati <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>le <span class=\"_ _a\"></span>Attivit\u00e0 finanziarie valutate al fair value con impatto a conto economico.<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019iscrizione in <span class=\"_ _2\"></span>bilancio delle <span class=\"_ _2\"></span>operazioni di <span class=\"_ _2\"></span>copertura \u00e8 interr<span class=\"_ _2\"></span>otta quando <span class=\"_ _2\"></span>non sono <span class=\"_ _2\"></span>pi\u00f9 rispettati<span class=\"_ _567\"> </span> i <span class=\"_ _9\"> </span>r<span class=\"_ _2\"></span>equisiti <span class=\"_ _9\"> </span>d\u2019efficacia, <span class=\"_ _1\"> </span>quando <span class=\"_ _9\"> </span>esse <span class=\"_ _9\"> </span>sono <span class=\"_ _1\"> </span>revocate, <span class=\"_ _1\"> </span>quando <span class=\"_ _9\"> </span>lo <span class=\"_ _9\"> </span>strumento <span class=\"_ _1\"> </span>d<span class=\"_ _b\"></span>i <span class=\"_ _9\"> </span>copertura <span class=\"_ _1\"> </span>o <span class=\"_ _9\"> </span>lo<span class=\"_ _567\"> </span> strumento coperto giungono a scadenza, sono estinti o venduti.<span class=\"_ _567\"> </span>Se lo strumento oggetto di copertura \u00e8 soggetto alla valutazione al costo ammortizzato la<span class=\"_ _567\"> </span> differ<span class=\"_ _2\"></span>enza tra il fair value determinato alla data del discontinuing (interruzione della relazione<span class=\"_ _567\"> </span> di copertura) e il costo ammortizzato \u00e8 ripartita sulla sua durata residua.<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>Le <span class=\"_ _1d\"></span>partecipazioni <span class=\"_ _24\"></span>sono <span class=\"_ _1d\"></span>cancellate <span class=\"_ _24\"> </span>dal <span class=\"_ _24\"></span>bilancio <span class=\"_ _1d\"></span>quando <span class=\"_ _24\"></span>scadono <span class=\"_ _1d\"></span>i <span class=\"_ _24\"> </span>diritti <span class=\"_ _24\"></span>contrattuali <span class=\"_ _1d\"></span>sui <span class=\"_ _24\"> </span>flussi<span class=\"_ _567\"> </span> finanziari <span class=\"_ _2\"></span>derivanti <span class=\"_ _2\"></span>dalle attivit\u00e0 <span class=\"_ _a\"></span>finanziarie o <span class=\"_ _a\"></span>quando sono <span class=\"_ _a\"></span>cedute con <span class=\"_ _a\"></span>trasferimento <span class=\"_ _2\"></span>sostanziale<span class=\"_ _567\"> </span> di tutti i rischi e benefici connessi.<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>Le <span class=\"_ _1\"> </span>passivit\u00e0 <span class=\"_ _1\"> </span>finanziarie <span class=\"_ _1\"> </span>sono <span class=\"_ _1\"> </span>cancel<span class=\"_ _b\"></span>late <span class=\"_ _1\"> </span>dal <span class=\"_ _1\"> </span>bilancio <span class=\"_ _1\"> </span>quando <span class=\"_ _1\"> </span>risultano <span class=\"_ _9\"> </span>scadute <span class=\"_ _24\"> </span>o <span class=\"_ _9\"> </span>estinte. <span class=\"_ _24\"> </span>La<span class=\"_ _567\"> </span> cancellazione avviene anche in <span class=\"_ _2\"></span>presenza di riacquisto <span class=\"_ _2\"></span>di titoli obbligazionari precedentemente<span class=\"_ _567\"> </span> emessi; <span class=\"_ _7d\"></span>la <span class=\"_ _3\"></span>differenza <span class=\"_ _7d\"></span>tra <span class=\"_ _7d\"></span>valore <span class=\"_ _7d\"></span>contabile <span class=\"_ _3\"></span>della <span class=\"_ _7d\"></span>passivit\u00e0 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>l\u2019ammontare <span class=\"_ _7d\"></span>corrisposto <span class=\"_ _7d\"></span>per <span class=\"_ _3\"></span>acquistarla<span class=\"_ _567\"> </span> viene registrata a Conto Economico.<span class=\"_ _567\"> </span>Il <span class=\"_ _8\"></span>ricollocamento <span class=\"_ _8\"></span>sul <span class=\"_ _8\"></span>mercato <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>titoli <span class=\"_ _8\"></span>propri <span class=\"_ _8\"></span>successivamente <span class=\"_ _8\"></span>al <span class=\"_ _b\"></span>loro <span class=\"_ _8\"></span>riacquisto <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>considerato<span class=\"_ _567\"> </span> come una nuova emissione con iscrizione al nuovo prezzo di collocamento.<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>Le <span class=\"_ _a\"></span>Passivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _2\"></span>detenute <span class=\"_ _a\"></span>per <span class=\"_ _2\"></span>negoziazione <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>cancellate <span class=\"_ _a\"></span>dal <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>quando <span class=\"_ _a\"></span>scadono<span class=\"_ _567\"> </span> i <span class=\"_ _1d\"></span>diritti <span class=\"_ _24\"> </span>contrattuali <span class=\"_ _24\"></span>sui <span class=\"_ _24\"></span>relativi <span class=\"_ _1d\"></span>flussi <span class=\"_ _1d\"></span>finanziari <span class=\"_ _24\"> </span>o <span class=\"_ _24\"></span>quando <span class=\"_ _1d\"></span>la <span class=\"_ _24\"> </span>passivit\u00e0 <span class=\"_ _24\"></span>finanziaria <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _24\"> </span>ceduta <span class=\"_ _24\"></span>con<span class=\"_ _567\"> </span> trasferimento sostanziale di tutti i rischi ed i benefici derivanti dalla propriet\u00e0 della stessa.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-643": {
   "value": "2. <span class=\"_ _7d\"></span>Attivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _3\"></span>valutate <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>sulla <span class=\"_ _3\"></span>redditivit\u00e0 <span class=\"_ _7d\"></span>complessiva <span class=\"_ _3\"></span>(FVOCI)<span class=\"_ _567\"> </span>Criteri di classificazione<span class=\"_ _567\"> </span>Sono <span class=\"_ _a\"></span>incluse <span class=\"_ _2\"></span>nella <span class=\"_ _a\"></span>presente <span class=\"_ _a\"></span>categoria <span class=\"_ _2\"></span>le <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _a\"></span>che <span class=\"_ _2\"></span>soddisfano <span class=\"_ _a\"></span>entrambe <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>seguenti<span class=\"_ _567\"> </span> condizioni:<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">l\u2019attivit\u00e0 <span class=\"_ _3\"></span>finanziaria <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>posseduta <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>un <span class=\"_ _a\"></span>modello <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>business <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>obiettivo <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _3\"></span>conseguito<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>sia <span class=\"_ _a\"></span>mediante <span class=\"_ _2\"></span>l\u2019incasso <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>flussi <span class=\"_ _a\"></span>finanziari <span class=\"_ _2\"></span>previsti <span class=\"_ _a\"></span>contrattualmente <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>mediante <span class=\"_ _a\"></span>la <span class=\"_ _2\"></span>vendita<span class=\"_ _567\"> </span> (HTCS) e<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _2\"></span>termini contrattuali <span class=\"_ _2\"></span>dell\u2019attivit\u00e0 <span class=\"_ _2\"></span>finanziaria pr<span class=\"_ _2\"></span>evedono, a <span class=\"_ _a\"></span>determinate date, <span class=\"_ _2\"></span>flussi <span class=\"_ _2\"></span>finanziari<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>rappresentati unicamente da pagamenti del capitale e dell\u2019inter<span class=\"_ _2\"></span>esse sull\u2019importo del<span class=\"_ _567\"> </span> capitale da restituir<span class=\"_ _2\"></span>e (SPPI test superato).<span class=\"_ _567\"> </span>Sono <span class=\"_ _a\"></span>inoltre <span class=\"_ _a\"></span>inclusi <span class=\"_ _a\"></span>nella <span class=\"_ _2\"></span>voce <span class=\"_ _a\"></span>gli <span class=\"_ _2\"></span>strumenti <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>capitale, <span class=\"_ _a\"></span>non <span class=\"_ _a\"></span>detenuti <span class=\"_ _2\"></span>per <span class=\"_ _a\"></span>finalit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>negoziazione,<span class=\"_ _567\"> </span> per cui al momento della rilevazione iniziale \u00e8 stata esercitata l\u2019opzione per la designazione al<span class=\"_ _567\"> </span> fair value con impatto sulla redditivit\u00e0 complessiva (FVOCI option).<span class=\"_ _567\"> </span>In particolare, sono oggetto di rilevazione in questa voce:<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _1\"> </span>titoli <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>debito <span class=\"_ _1\"> </span>che <span class=\"_ _1\"> </span>sono <span class=\"_ _1\"> </span>riconducibili <span class=\"_ _1\"> </span>ad <span class=\"_ _9\"> </span>un <span class=\"_ _24\"> </span>modello <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>business <span class=\"_ _1\"> </span>HTCS <span class=\"_ _9\"> </span>e <span class=\"_ _24\"> </span>che <span class=\"_ _1\"> </span>hanno<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>superato il test SPPI;<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">le <span class=\"_ _a\"></span>interessenze <span class=\"_ _3\"></span>azionarie, <span class=\"_ _2\"></span>non <span class=\"_ _a\"></span>qualificabili <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>controllo, <span class=\"_ _3\"></span>collegamento <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>controllo <span class=\"_ _3\"></span>congiunto,<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>che <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>detenute <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>finalit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>negoziazione, <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>esercitata <span class=\"_ _8\"></span>l\u2019opzione <span class=\"_ _8\"></span>per<span class=\"_ _567\"> </span> la designazione al fair value con impatto sulla redditivit\u00e0 complessiva (\u201cFVOCI option\u201d).<span class=\"_ _567\"> </span>Secondo <span class=\"_ _1\"> </span>le <span class=\"_ _9\"> </span>regole <span class=\"_ _1\"> </span>generali <span class=\"_ _9\"> </span>previste <span class=\"_ _1\"> </span>dall\u2019IFRS <span class=\"_ _9\"> </span>9 <span class=\"_ _1\"> </span>in <span class=\"_ _9\"> </span>materia <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>riclassificazione <span class=\"_ _1\"> </span>delle <span class=\"_ _9\"> </span>attivit\u00e0<span class=\"_ _567\"> </span> finanziarie <span class=\"_ _b\"></span>(ad <span class=\"_ _8\"></span>eccezione <span class=\"_ _b\"></span>dei <span class=\"_ _8\"></span>titoli <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>capitale <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>cui <span class=\"_ _b\"></span>non <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _b\"></span>consentita <span class=\"_ _8\"></span>alcuna <span class=\"_ _b\"></span>riclassifica), <span class=\"_ _b\"></span>non<span class=\"_ _567\"> </span> sono ammesse <span class=\"_ _2\"></span>riclassifiche verso <span class=\"_ _2\"></span>altre categorie <span class=\"_ _2\"></span>di attivit\u00e0 finanziarie <span class=\"_ _2\"></span>salvo il <span class=\"_ _2\"></span>caso in cui <span class=\"_ _2\"></span>l\u2019entit\u00e0<span class=\"_ _567\"> </span> modifichi il <span class=\"_ _2\"></span>proprio <span class=\"_ _2\"></span>modello di business <span class=\"_ _2\"></span>per la <span class=\"_ _2\"></span>gestione delle attivit\u00e0 <span class=\"_ _2\"></span>finanziarie. In <span class=\"_ _2\"></span>tali casi, che<span class=\"_ _567\"> </span> ci <span class=\"_ _1d\"></span>si <span class=\"_ _24\"> </span>attende <span class=\"_ _24\"> </span>siano <span class=\"_ _24\"></span>altamente <span class=\"_ _24\"></span>infrequenti, <span class=\"_ _1d\"></span>le <span class=\"_ _24\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>finanziarie <span class=\"_ _24\"> </span>potranno <span class=\"_ _24\"> </span>essere <span class=\"_ _1d\"></span>riclassificate<span class=\"_ _567\"> </span> dalla categoria valutata al fair value con impatto sulla redditivit\u00e0 complessiva in una delle altr<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span> due categorie previste dall\u2019IFRS 9 (Attivit\u00e0 finanziarie valutate al costo ammortizzato o Attivit\u00e0<span class=\"_ _567\"> </span> finanziarie <span class=\"_ _24\"> </span>valutate <span class=\"_ _1\"> </span>al <span class=\"_ _24\"> </span>fair <span class=\"_ _1\"> </span>value <span class=\"_ _24\"> </span>con <span class=\"_ _1\"> </span>impatto <span class=\"_ _24\"> </span>a <span class=\"_ _1\"> </span>conto <span class=\"_ _24\"> </span>economico). <span class=\"_ _1\"> </span>Il <span class=\"_ _24\"> </span>valore <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>trasferimento<span class=\"_ _567\"> </span> \u00e8 <span class=\"_ _1d\"></span>rappresentato <span class=\"_ _8\"></span>dal <span class=\"_ _1d\"></span>fair <span class=\"_ _1d\"></span>value <span class=\"_ _1d\"></span>al <span class=\"_ _1d\"></span>momento <span class=\"_ _1d\"></span>della <span class=\"_ _1d\"></span>riclassifica <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>gli <span class=\"_ _1d\"></span>effetti <span class=\"_ _8\"></span>della <span class=\"_ _1d\"></span>stessa <span class=\"_ _1d\"></span>operano<span class=\"_ _567\"> </span> in <span class=\"_ _1\"> </span>maniera <span class=\"_ _1\"> </span>prospettica <span class=\"_ _1\"> </span>a <span class=\"_ _9\"> </span>partire <span class=\"_ _24\"> </span>dalla <span class=\"_ _9\"> </span>data <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>riclassificazione. <span class=\"_ _1\"> </span>Nel <span class=\"_ _9\"> </span>caso <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>riclassifica <span class=\"_ _9\"> </span>dalla<span class=\"_ _567\"> </span> categoria <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>oggetto <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>quella <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>costo <span class=\"_ _b\"></span>ammortizzato, <span class=\"_ _8\"></span>l\u2019utile <span class=\"_ _8\"></span>(perdita) <span class=\"_ _b\"></span>cumulato <span class=\"_ _8\"></span>rilevato <span class=\"_ _b\"></span>nella riserva <span class=\"_ _8\"></span>da <span class=\"_ _b\"></span>valutazione <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>portato <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>rettifica <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>fair <span class=\"_ _b\"></span>value <span class=\"_ _8\"></span>dell\u2019attivit\u00e0 <span class=\"_ _8\"></span>finanziaria <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>data <span class=\"_ _b\"></span>della riclassificazione. <span class=\"_ _2\"></span>Nel <span class=\"_ _a\"></span>caso <span class=\"_ _2\"></span>invece <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>riclassifica <span class=\"_ _2\"></span>nella <span class=\"_ _2\"></span>categoria <span class=\"_ _a\"></span>del <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>impatto <span class=\"_ _2\"></span>a <span class=\"_ _a\"></span>Conto Economico, l'utile (perdita) cumulato rilevato pr<span class=\"_ _2\"></span>ecedentemente nella riserva da valutazione \u00e8 riclassificato dal patrimonio netto all'utile (perdita) d'eser<span class=\"_ _2\"></span>cizio.<span class=\"_ _567\"> </span>Criteri di iscrizione<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019iscrizione <span class=\"_ _8\"></span>iniziale <span class=\"_ _b\"></span>delle <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _8\"></span>effettuata <span class=\"_ _b\"></span>alla <span class=\"_ _8\"></span>data <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>regolamento <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>titoli <span class=\"_ _b\"></span>d<span class=\"_ _b\"></span>i debito e per i titoli di capitale.<span class=\"_ _567\"> </span>All\u2019atto della rilevazione iniziale le attivit\u00e0 sono contabilizzate al fair value con impatto sulla redditivit\u00e0 complessiva, compr<span class=\"_ _2\"></span>ensivo dei costi o proventi di transazione direttamente attribuibili allo strumento stesso.<span class=\"_ _567\"> </span>Criteri di valutazione<span class=\"_ _567\"> </span>Successivamente <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>rilevazione <span class=\"_ _1d\"></span>iniziale, <span class=\"_ _8\"></span>le <span class=\"_ _1d\"></span>Attivit\u00e0 <span class=\"_ _8\"></span>classificate <span class=\"_ _8\"></span>al <span class=\"_ _1d\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _1d\"></span>con <span class=\"_ _8\"></span>impatto <span class=\"_ _1d\"></span>sulla redditivit\u00e0 complessiva, diverse dai titoli di capitale, sono valutate al fair value con la rilevazione a Conto Economico degli impatti derivanti dall\u2019applicazione del costo ammortizzato, degli effetti dell\u2019impairment e dell\u2019eventuale ef<span class=\"_ _2\"></span>fetto cambio, mentre gli altri utili o perdite derivanti da <span class=\"_ _b\"></span>una <span class=\"_ _8\"></span>variazione <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>fair <span class=\"_ _b\"></span>value <span class=\"_ _8\"></span>sono <span class=\"_ _b\"></span>rilevati <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>una <span class=\"_ _8\"></span>specifica <span class=\"_ _b\"></span>riserva <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>patrimonio <span class=\"_ _8\"></span>netto <span class=\"_ _b\"></span>finch\u00e9 l\u2019attivit\u00e0 <span class=\"_ _1d\"></span>finanziaria <span class=\"_ _1d\"></span>non <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _24\"></span>cancellata. <span class=\"_ _1d\"></span>Al <span class=\"_ _1d\"></span>momento <span class=\"_ _1d\"></span>della <span class=\"_ _24\"></span>dismissione, <span class=\"_ _1d\"></span>totale <span class=\"_ _1d\"></span>o <span class=\"_ _1d\"></span>parziale, <span class=\"_ _24\"></span>l\u2019utile o la perdita cumulati nella riserva da valutazione sono riversati, in tutto o in parte, a Conto Economico.<span class=\"_ _567\"> </span>Gli strumenti di <span class=\"_ _b\"></span>capitale per <span class=\"_ _b\"></span>cui \u00e8 stata <span class=\"_ _b\"></span>effettuata la scelta per <span class=\"_ _b\"></span>la classificazione <span class=\"_ _b\"></span>nella presente categoria <span class=\"_ _b\"></span>sono <span class=\"_ _8\"></span>valutati <span class=\"_ _8\"></span>al <span class=\"_ _b\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>gli <span class=\"_ _8\"></span>importi <span class=\"_ _b\"></span>rilevati <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>una <span class=\"_ _b\"></span>specifica <span class=\"_ _8\"></span>riserva <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>patrimonio netto non devono essere successivamente trasferiti a Conto Economico, neanche in caso di <span class=\"_ _1d\"></span>cessione. <span class=\"_ _1d\"></span>La <span class=\"_ _1d\"></span>sola <span class=\"_ _24\"></span>componente <span class=\"_ _1d\"></span>riferibile <span class=\"_ _1d\"></span>ai <span class=\"_ _1d\"></span>titoli <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>capitale <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>questione <span class=\"_ _24\"></span>che <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _1d\"></span>oggetto <span class=\"_ _1d\"></span>di rilevazione a conto economico \u00e8 rappresentata dai r<span class=\"_ _2\"></span>elativi dividendi.<span class=\"_ _567\"> </span>Il <span class=\"_ _a\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _a\"></span>viene <span class=\"_ _2\"></span>determinato <span class=\"_ _a\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>dei <span class=\"_ _a\"></span>criteri <span class=\"_ _2\"></span>gi\u00e0 <span class=\"_ _a\"></span>illustrati <span class=\"_ _2\"></span>per <span class=\"_ _a\"></span>le <span class=\"_ _2\"></span>Attivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _a\"></span>valutate al fair value con impatto a conto economico.<span class=\"_ _567\"> </span>Le <span class=\"_ _9\"> </span>Attivit\u00e0 <span class=\"_ _9\"> </span>finanziarie <span class=\"_ _9\"> </span>valutate <span class=\"_ _1\"> </span>al <span class=\"_ _9\"> </span>fair <span class=\"_ _9\"> </span>value <span class=\"_ _9\"> </span>con <span class=\"_ _9\"> </span>impatto <span class=\"_ _9\"> </span>sulla <span class=\"_ _9\"> </span>r<span class=\"_ _2\"></span>edditivit\u00e0 <span class=\"_ _9\"> </span>complessiva <span class=\"_ _9\"> </span>sono soggette <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>verifica <span class=\"_ _1d\"></span>dell\u2019incremento <span class=\"_ _8\"></span>significativo <span class=\"_ _1d\"></span>del <span class=\"_ _1d\"></span>rischio <span class=\"_ _1d\"></span>creditizio <span class=\"_ _1d\"></span>(impairment) <span class=\"_ _1d\"></span>prevista dall\u2019IFRS 9, al pari delle Attivit\u00e0 al costo ammortizzato, con conseguente rilevazione a Conto<span class=\"_ _567\"> </span>Economico <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>rettifica <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>valor<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>copertura <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>perdite <span class=\"_ _8\"></span>attese. <span class=\"_ _8\"></span>Pi\u00f9 <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>particolare, <span class=\"_ _8\"></span>sugli<span class=\"_ _567\"> </span> strumenti <span class=\"_ _9\"> </span>classificati <span class=\"_ _1\"> </span>in <span class=\"_ _9\"> </span>stage <span class=\"_ _9\"> </span>1 <span class=\"_ _9\"> </span>(ossia <span class=\"_ _1\"> </span>sulle <span class=\"_ _9\"> </span>attivit\u00e0 <span class=\"_ _9\"> </span>finanziarie <span class=\"_ _9\"> </span>al <span class=\"_ _1\"> </span>momento <span class=\"_ _9\"> </span>dell\u2019origination,<span class=\"_ _567\"> </span> ove <span class=\"_ _8\"></span>non <span class=\"_ _1d\"></span>deteriorate, <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>sugli <span class=\"_ _1d\"></span>strumenti <span class=\"_ _8\"></span>per <span class=\"_ _1d\"></span>cui <span class=\"_ _1d\"></span>non <span class=\"_ _1d\"></span>si <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _8\"></span>verificato <span class=\"_ _1d\"></span>un <span class=\"_ _1d\"></span>significativo <span class=\"_ _1d\"></span>incremento<span class=\"_ _567\"> </span> del rischio creditizio rispetto alla data di rilevazione iniziale) \u00e8 contabilizzata, ad ogni data di<span class=\"_ _567\"> </span> reporting, una perdita attesa ad un anno. Invece, per gli strumenti classificat<span class=\"_ _b\"></span>i in stage 2 (bonis<span class=\"_ _567\"> </span> per <span class=\"_ _24\"> </span>i <span class=\"_ _24\"> </span>quali <span class=\"_ _1\"> </span>si <span class=\"_ _24\"> </span>\u00e8 <span class=\"_ _24\"> </span>verificato <span class=\"_ _1\"> </span>un <span class=\"_ _24\"> </span>incremento <span class=\"_ _24\"> </span>significativo <span class=\"_ _24\"> </span>del <span class=\"_ _1\"> </span>rischio <span class=\"_ _24\"> </span>creditizio <span class=\"_ _24\"> </span>rispetto <span class=\"_ _24\"> </span>alla <span class=\"_ _1\"> </span>data<span class=\"_ _567\"> </span> di rilevazione iniziale) e in stage 3 (esposizioni deteriorate) viene contabilizzata una perdita<span class=\"_ _567\"> </span> attesa <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>l\u2019intera <span class=\"_ _b\"></span>vita <span class=\"_ _8\"></span>r<span class=\"_ _2\"></span>esidua <span class=\"_ _b\"></span>dello <span class=\"_ _8\"></span>strumento <span class=\"_ _b\"></span>finanziario. <span class=\"_ _b\"></span>Non <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>assoggettati <span class=\"_ _8\"></span>al processo<span class=\"_ _567\"> </span> di impairment i titoli di capitale.<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>Le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _a\"></span>sono <span class=\"_ _2\"></span>cancellate <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>criteri <span class=\"_ _a\"></span>gi\u00e0 illustrati <span class=\"_ _a\"></span>per <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>Attivit\u00e0<span class=\"_ _567\"> </span> finanziarie valutate al fair value con impatto a conto economico.<span class=\"_ _567\"> </span>3. Attivit\u00e0 finanziarie valutate al costo ammortizzato<span class=\"_ _567\"> </span>Criteri di classificazione<span class=\"_ _567\"> </span>Sono <span class=\"_ _b\"></span>incluse nel<span class=\"_ _b\"></span>la presente <span class=\"_ _b\"></span>categoria <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>finanziarie <span class=\"_ _b\"></span>(in <span class=\"_ _b\"></span>particolare finanziamenti <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>titoli<span class=\"_ _567\"> </span> di debito) che soddisfano entrambe le seguenti condizioni:<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">l\u2019attivit\u00e0 <span class=\"_ _3\"></span>finanziaria <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>posseduta <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>un <span class=\"_ _a\"></span>modello <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>business <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>obiettivo <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _3\"></span>conseguito<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>mediante l\u2019incasso dei flussi finanziari previsti contrattualmente (HTC), e<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _2\"></span>termini contrattuali <span class=\"_ _2\"></span>dell\u2019attivit\u00e0 <span class=\"_ _2\"></span>finanziaria pr<span class=\"_ _2\"></span>evedono, a <span class=\"_ _a\"></span>determinate date, <span class=\"_ _2\"></span>flussi <span class=\"_ _2\"></span>finanziari<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>rappresentati unicamente da pagamenti del capitale e dell\u2019inter<span class=\"_ _2\"></span>esse sull\u2019importo del<span class=\"_ _567\"> </span> capitale da restituir<span class=\"_ _2\"></span>e (SPPI test superato).<span class=\"_ _567\"> </span>In particolare, sono oggetto di rilevazione in questa voce:<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">gli <span class=\"_ _8\"></span>impieghi <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>banche <span class=\"_ _8\"></span>nelle <span class=\"_ _1d\"></span>diverse <span class=\"_ _8\"></span>forme <span class=\"_ _8\"></span>tecniche <span class=\"_ _8\"></span>che <span class=\"_ _1d\"></span>presentano <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>requisiti <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>al<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>paragrafo precedente;<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">gli <span class=\"_ _b\"></span>impieghi <span class=\"_ _8\"></span>con <span class=\"_ _b\"></span>clientela <span class=\"_ _b\"></span>nelle <span class=\"_ _8\"></span>diverse <span class=\"_ _b\"></span>forme <span class=\"_ _8\"></span>tecniche <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>presentano <span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>requisiti di <span class=\"_ _8\"></span>cui <span class=\"_ _b\"></span>al<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>paragrafo precedente;<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i titoli di debito che presentano i r<span class=\"_ _2\"></span>equisiti di cui al paragrafo precedente.<span class=\"_ _567\"> </span></span>Secondo <span class=\"_ _1\"> </span>le <span class=\"_ _9\"> </span>regole <span class=\"_ _1\"> </span>generali <span class=\"_ _9\"> </span>pr<span class=\"_ _2\"></span>eviste <span class=\"_ _9\"> </span>dall\u2019IFRS <span class=\"_ _1\"> </span>9 <span class=\"_ _9\"> </span>in <span class=\"_ _1\"> </span>materia <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>riclassificazione <span class=\"_ _9\"> </span>delle <span class=\"_ _1\"> </span>attivit\u00e0 finanziarie, <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>ammesse <span class=\"_ _a\"></span>riclassifiche <span class=\"_ _3\"></span>verso <span class=\"_ _3\"></span>altre <span class=\"_ _3\"></span>categorie <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _a\"></span>finanziarie <span class=\"_ _3\"></span>salvo <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>caso in <span class=\"_ _b\"></span>cui <span class=\"_ _b\"></span>l\u2019entit\u00e0 <span class=\"_ _b\"></span>modifichi <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>oprio <span class=\"_ _b\"></span>modello <span class=\"_ _8\"></span>di business <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>la gestione <span class=\"_ _8\"></span>delle attivit\u00e0 <span class=\"_ _8\"></span>finanziarie. In tali <span class=\"_ _b\"></span>casi, che <span class=\"_ _b\"></span>ci si <span class=\"_ _b\"></span>attende siano <span class=\"_ _b\"></span>altamente infrequenti, le <span class=\"_ _b\"></span>attivit\u00e0 finanziarie <span class=\"_ _b\"></span>potranno essere riclassificate <span class=\"_ _1d\"></span>dalla <span class=\"_ _24\"> </span>categoria <span class=\"_ _24\"></span>valutata <span class=\"_ _24\"></span>al <span class=\"_ _1d\"></span>costo <span class=\"_ _24\"> </span>ammortizzato <span class=\"_ _24\"></span>in <span class=\"_ _24\"></span>una <span class=\"_ _1d\"></span>delle <span class=\"_ _24\"> </span>altre <span class=\"_ _1d\"></span>due <span class=\"_ _24\"> </span>categorie previste <span class=\"_ _9\"> </span>dall\u2019IFRS  9 <span class=\"_ _9\"> </span>(Attivit\u00e0 <span class=\"_ _9\"> </span>finanziarie  valutate <span class=\"_ _9\"> </span>al  fair <span class=\"_ _9\"> </span>value <span class=\"_ _38\"> </span>con <span class=\"_ _9\"> </span>impatto  sulla <span class=\"_ _9\"> </span>redditivit\u00e0 complessiva <span class=\"_ _2\"></span>o <span class=\"_ _a\"></span>Att<span class=\"_ _b\"></span>ivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _a\"></span>valutate al <span class=\"_ _a\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>con <span class=\"_ _a\"></span>impat<span class=\"_ _b\"></span>to <span class=\"_ _2\"></span>a <span class=\"_ _a\"></span>conto economico). <span class=\"_ _a\"></span>Il <span class=\"_ _2\"></span>valore di <span class=\"_ _8\"></span>trasferimento <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _1d\"></span>rappresentato <span class=\"_ _8\"></span>dal <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>momento <span class=\"_ _1d\"></span>della <span class=\"_ _8\"></span>riclassificazione <span class=\"_ _8\"></span>e <span class=\"_ _1d\"></span>gli <span class=\"_ _8\"></span>effetti della <span class=\"_ _2\"></span>riclassificazione operano <span class=\"_ _a\"></span>in maniera <span class=\"_ _2\"></span>prospettica <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>partire <span class=\"_ _2\"></span>dalla data <span class=\"_ _a\"></span>di riclassificazione. <span class=\"_ _2\"></span>Gli utili <span class=\"_ _b\"></span>o <span class=\"_ _8\"></span>le <span class=\"_ _b\"></span>perdite <span class=\"_ _b\"></span>risul<span class=\"_ _b\"></span>tanti <span class=\"_ _b\"></span>dalla <span class=\"_ _8\"></span>differ<span class=\"_ _2\"></span>enza <span class=\"_ _8\"></span>tra <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>costo <span class=\"_ _b\"></span>ammortizzato <span class=\"_ _8\"></span>dell'attivit\u00e0 <span class=\"_ _b\"></span>finanziaria <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>il relativo <span class=\"_ _a\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _a\"></span>sono <span class=\"_ _2\"></span>rilevati <span class=\"_ _2\"></span>a <span class=\"_ _a\"></span>conto <span class=\"_ _2\"></span>economico <span class=\"_ _2\"></span>nel <span class=\"_ _a\"></span>caso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>riclassifica <span class=\"_ _a\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>Attivit\u00e0 <span class=\"_ _a\"></span>finanziarie valutate al fair value con impatto a conto economico e a Patrimonio netto, nell\u2019apposita riserva di valutazione, nel caso di riclassifica tra le Attivit\u00e0 finanziarie valutate <span class=\"_ _2\"></span>al fair value con impatto sulla redditivit\u00e0 complessiva.<span class=\"_ _567\"> </span>Criteri di iscrizione<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019iscrizione iniziale dell\u2019attivit\u00e0 finanziaria avviene alla data di regolamento per i titoli di debito ed alla data di erogazione nel caso di cr<span class=\"_ _2\"></span>editi. All\u2019atto della rilevazione iniziale le attivit\u00e0 sono contabilizzate al fair value, comprensivo dei costi o pr<span class=\"_ _2\"></span>oventi di transazione direttamente attribuibili allo strumento stesso.<span class=\"_ _567\"> </span>In <span class=\"_ _24\"> </span>part<span class=\"_ _b\"></span>icolare, <span class=\"_ _24\"> </span>per <span class=\"_ _1\"> </span>quel <span class=\"_ _1\"> </span>che <span class=\"_ _1\"> </span>attiene <span class=\"_ _24\"> </span>ai <span class=\"_ _1\"> </span>crediti, <span class=\"_ _1\"> </span>la <span class=\"_ _1\"> </span>data <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>erogazione <span class=\"_ _1\"> </span>normalmente <span class=\"_ _1\"> </span>coincide con <span class=\"_ _8\"></span>la <span class=\"_ _1d\"></span>data <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>sottoscrizione <span class=\"_ _1d\"></span>del <span class=\"_ _8\"></span>contratto. <span class=\"_ _1d\"></span>Qualora <span class=\"_ _1d\"></span>tale <span class=\"_ _8\"></span>coincidenza <span class=\"_ _1d\"></span>non <span class=\"_ _8\"></span>si <span class=\"_ _1d\"></span>verifichi, <span class=\"_ _1d\"></span>in <span class=\"_ _8\"></span>sede di sottoscrizione del contratto si provvede ad iscriver<span class=\"_ _2\"></span>e un impegno ad erogare fondi che si chiude alla <span class=\"_ _2\"></span>data di er<span class=\"_ _2\"></span>ogazione del finanziamento. <span class=\"_ _2\"></span>L<span class=\"_ _a\"></span>\u2019iscrizione del cr<span class=\"_ _2\"></span>edito avviene sulla <span class=\"_ _2\"></span>base del fair value dello stesso, pari all\u2019ammontare er<span class=\"_ _2\"></span>ogato, o prezzo di sottoscrizione, comprensivo dei costi/proventi dir<span class=\"_ _2\"></span>ettamente riconducibili al singolo credito e determinabili sin dall\u2019origine dell\u2019operazione, ancorch\u00e9 liquidati in un momento successivo.<span class=\"_ _567\"> </span>Sono esclusi i costi che, pur avendo le caratteristiche suddette, sono oggetto di rimborso da parte <span class=\"_ _24\"> </span>della <span class=\"_ _24\"> </span>controparte <span class=\"_ _24\"> </span>debitrice <span class=\"_ _24\"> </span>o <span class=\"_ _1\"> </span>sono <span class=\"_ _24\"></span>inquadrabili <span class=\"_ _24\"> </span>tra <span class=\"_ _24\"> </span>i <span class=\"_ _1\"> </span>normali <span class=\"_ _24\"> </span>costi <span class=\"_ _24\"> </span>interni <span class=\"_ _1\"> </span>di <span class=\"_ _24\"> </span>carattere amministrativo.<span class=\"_ _567\"> </span>Criteri di valutazione<span class=\"_ _567\"> </span>Successivamente <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>rilevazione <span class=\"_ _1d\"></span>iniziale, <span class=\"_ _24\"></span>le <span class=\"_ _1d\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>finanziarie <span class=\"_ _1d\"></span>in <span class=\"_ _24\"></span>esame <span class=\"_ _1d\"></span>sono <span class=\"_ _1d\"></span>valutate <span class=\"_ _1d\"></span>al <span class=\"_ _24\"></span>costo ammortizzato, utilizzando il metodo del tasso di interesse ef<span class=\"_ _2\"></span>fettivo: l\u2019attivit\u00e0 \u00e8 rilevata per un<span class=\"_ _567\"> </span>ammontare pari al valor<span class=\"_ _2\"></span>e di prima iscrizione diminuito dei rimborsi di capitale, pi\u00f9 o meno<span class=\"_ _567\"> </span> l\u2019ammortamento cumulato (calcolato col richiamato metodo del tasso di interesse ef<span class=\"_ _2\"></span>fettivo) della<span class=\"_ _567\"> </span> differ<span class=\"_ _2\"></span>enza tra tale importo iniziale e l\u2019importo alla scadenza (riconducibile tipicamente ai costi/<span class=\"_ _567\"> </span>proventi imputati <span class=\"_ _2\"></span>direttamente alla singola <span class=\"_ _2\"></span>attivit\u00e0) e quindi nettato delle <span class=\"_ _2\"></span>rettifiche di valor<span class=\"_ _2\"></span>e.<span class=\"_ _567\"> </span>Il tasso di interesse ef<span class=\"_ _2\"></span>fettivo \u00e8 individuato calcolando il tasso che eguaglia il valore attuale<span class=\"_ _567\"> </span> dei <span class=\"_ _1\"> </span>flussi <span class=\"_ _9\"> </span>futuri <span class=\"_ _1\"> </span>dell\u2019att<span class=\"_ _b\"></span>ivit\u00e0, <span class=\"_ _1\"> </span>per <span class=\"_ _9\"> </span>capitale <span class=\"_ _1\"> </span>ed <span class=\"_ _9\"> </span>interesse, <span class=\"_ _1\"> </span>all\u2019ammontare <span class=\"_ _1\"> </span>erogato <span class=\"_ _1\"> </span>inclusivo <span class=\"_ _9\"> </span>dei<span class=\"_ _567\"> </span> costi/proventi <span class=\"_ _1d\"></span>ricondotti <span class=\"_ _24\"> </span>all\u2019at<span class=\"_ _b\"></span>tivit\u00e0 <span class=\"_ _24\"></span>finanziaria <span class=\"_ _24\"></span>medesima. <span class=\"_ _24\"></span>T<span class=\"_ _3\"></span>ale <span class=\"_ _24\"> </span>modalit\u00e0 <span class=\"_ _24\"> </span>di <span class=\"_ _24\"> </span>contabilizzazione,<span class=\"_ _567\"> </span> utilizzando una logica <span class=\"_ _2\"></span>finanziaria, consente di distribuir<span class=\"_ _2\"></span>e l\u2019effetto <span class=\"_ _2\"></span>economico dei costi/pr<span class=\"_ _2\"></span>oventi<span class=\"_ _567\"> </span> direttamente attribuibili ad un\u2019attivit\u00e0 finanziaria lungo la sua vita r<span class=\"_ _2\"></span>esidua attesa.<span class=\"_ _567\"> </span>Il metodo del costo ammortizzato non viene utilizzato per le attivit\u00e0 (valorizzate al costo<span class=\"_ _567\"> </span> storico) la cui breve durata fa ritener<span class=\"_ _2\"></span>e trascurabile l\u2019effetto dell\u2019applicazione della logica<span class=\"_ _567\"> </span> dell\u2019attualizzazione, per quelle senza una scadenza definita e per i crediti a r<span class=\"_ _2\"></span>evoca.<span class=\"_ _567\"> </span>I criteri di valutazione sono strettamente connessi all\u2019inclusione degli strumenti in esame in<span class=\"_ _567\"> </span> uno dei <span class=\"_ _b\"></span>tre stadi di <span class=\"_ _b\"></span>rischio creditizio (c.d. <span class=\"_ _b\"></span>\u201cstage\u201d) previsti dall\u2019IFRS <span class=\"_ _b\"></span>9, l\u2019ultimo <span class=\"_ _b\"></span>dei quali <span class=\"_ _b\"></span>(stage<span class=\"_ _567\"> </span> 3) comprende le attivit\u00e0 <span class=\"_ _b\"></span>finanziarie deteriorate <span class=\"_ _b\"></span>e i <span class=\"_ _b\"></span>restanti (stage 1 <span class=\"_ _b\"></span>e 2) <span class=\"_ _b\"></span>le attivit\u00e0 <span class=\"_ _b\"></span>finanziarie in<span class=\"_ _567\"> </span> bonis.<span class=\"_ _567\"> </span>Con <span class=\"_ _8\"></span>riferimento <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>rappresentazione <span class=\"_ _1d\"></span>contabile <span class=\"_ _8\"></span>dei <span class=\"_ _1d\"></span>suddetti <span class=\"_ _1d\"></span>effetti <span class=\"_ _1d\"></span>valutativi, <span class=\"_ _1d\"></span>le <span class=\"_ _8\"></span>rettifiche <span class=\"_ _1d\"></span>di<span class=\"_ _567\"> </span> valore riferite a questa tipologia di attivit\u00e0 sono rilevate nel Conto Economico:<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">all\u2019atto dell\u2019iscrizione iniziale, per un ammontare pari alla per<span class=\"_ _2\"></span>dita attesa a dodici mesi;<span class=\"_ _567\"> </span></span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsc6\">all\u2019atto della valutazione successiva dell\u2019attivit\u00e0, ove il rischio creditizio non sia risultato<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wsc6\"> </span>significativamente <span class=\"_ _24\"></span>incrementato <span class=\"_ _1d\"></span>rispetto <span class=\"_ _24\"></span>all\u2019iscrizione <span class=\"_ _24\"></span>iniziale, <span class=\"_ _1d\"></span>in <span class=\"_ _24\"> </span>relazione <span class=\"_ _24\"></span>alle <span class=\"_ _1d\"></span>variazioni<span class=\"_ _567\"> </span> dell\u2019ammontare delle r<span class=\"_ _2\"></span>ettifiche di valore per perdite attese nei dodici mesi successivi;<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws127\">all\u2019atto della valutazione successiva dell\u2019attivit\u00e0, ove il rischio creditizio sia risultato<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws127\"> </span>significativamente <span class=\"_ _a\"></span>incrementato <span class=\"_ _a\"></span>rispetto <span class=\"_ _a\"></span>all\u2019iscrizione <span class=\"_ _a\"></span>iniziale, <span class=\"_ _2\"></span>in <span class=\"_ _a\"></span>relazione <span class=\"_ _a\"></span>alla <span class=\"_ _a\"></span>rilevazione <span class=\"_ _a\"></span>di<span class=\"_ _567\"> </span> rettifiche <span class=\"_ _7d\"></span>di <span class=\"_ _7d\"></span>valore <span class=\"_ _7d\"></span>per <span class=\"_ _7d\"></span>perdite <span class=\"_ _7d\"></span>attese <span class=\"_ _7d\"></span>riferibili <span class=\"_ _3\"></span>all\u2019intera <span class=\"_ _7d\"></span>vita <span class=\"_ _7d\"></span>residua <span class=\"_ _7d\"></span>prevista <span class=\"_ _7d\"></span>contrattualmente<span class=\"_ _567\"> </span> per l\u2019attivit\u00e0;<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">all\u2019atto <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>valutazione <span class=\"_ _b\"></span>successiva <span class=\"_ _b\"></span>dell\u2019attivit\u00e0, <span class=\"_ _b\"></span>ove <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>\u201csignificativit\u00e0\u201d <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>tale <span class=\"_ _b\"></span>incremento<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>sia <span class=\"_ _b\"></span>poi <span class=\"_ _b\"></span>venuta <span class=\"_ _8\"></span>meno, in <span class=\"_ _8\"></span>relazione all\u2019adeguamento <span class=\"_ _b\"></span>delle <span class=\"_ _8\"></span>rettifiche di <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>cumulate <span class=\"_ _b\"></span>per<span class=\"_ _567\"> </span> tener conto del passaggio da una perdita attesa lungo l\u2019intera vita r<span class=\"_ _2\"></span>esidua dello strumento<span class=\"_ _567\"> </span> (\u201clifetime\u201d) ad una a dodici mesi.<span class=\"_ _567\"> </span>Le <span class=\"_ _2\"></span>attivit\u00e0 finanziarie <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>esame, ove <span class=\"_ _2\"></span>risultino <span class=\"_ _2\"></span>in bonis, <span class=\"_ _a\"></span>sono sottoposte <span class=\"_ _2\"></span>ad una <span class=\"_ _a\"></span>valutazione, volta a definire le rettifiche di <span class=\"_ _b\"></span>valore da rilevare in bilancio, <span class=\"_ _b\"></span>a livello <span class=\"_ _b\"></span>di singolo rapporto <span class=\"_ _b\"></span>creditizio (o \u201ctranche\u201d di titolo), in funzione dei parametri di rischio rappresentati da pr<span class=\"_ _2\"></span>obability of default (PD), loss given default (LGD) ed exposure at default (EAD), derivati dai modelli di rating interno in uso (Credit Rating System) opportunamente corr<span class=\"_ _2\"></span>etti per tener conto delle previsioni del principio contabile IFRS 9.<span class=\"_ _567\"> </span>Qualora <span class=\"_ _a\"></span>oltre <span class=\"_ _a\"></span>ad <span class=\"_ _a\"></span>un <span class=\"_ _2\"></span>incremento <span class=\"_ _3\"></span>significat<span class=\"_ _b\"></span>ivo <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>rischio <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>credito <span class=\"_ _a\"></span>si <span class=\"_ _2\"></span>riscontrano <span class=\"_ _a\"></span>anche <span class=\"_ _a\"></span>oggettive evidenze di una perdita di valor<span class=\"_ _2\"></span>e, l\u2019importo della perdita viene misurato come differ<span class=\"_ _2\"></span>enza tra il <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>contabile <span class=\"_ _8\"></span>dell\u2019attivit\u00e0 <span class=\"_ _b\"></span>(classificata <span class=\"_ _8\"></span>come <span class=\"_ _b\"></span>\u201cdeteriorata\u201d, <span class=\"_ _8\"></span>al <span class=\"_ _b\"></span>pari <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>tutti <span class=\"_ _8\"></span>gli <span class=\"_ _b\"></span>altri <span class=\"_ _8\"></span>rapporti intercorr<span class=\"_ _2\"></span>enti <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>la medesima <span class=\"_ _b\"></span>controparte) e <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>valore attuale <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>futuri flussi <span class=\"_ _b\"></span>finanziari <span class=\"_ _b\"></span>stimati, scontati al tasso di interesse ef<span class=\"_ _2\"></span>fettivo originario. L<span class=\"_ _a\"></span>\u2019importo della perdita, da rilevare a Conto Economico, <span class=\"_ _24\"></span>\u00e8 <span class=\"_ _24\"> </span>definito <span class=\"_ _24\"> </span>sulla <span class=\"_ _1\"> </span>base <span class=\"_ _24\"></span>di <span class=\"_ _24\"> </span>un <span class=\"_ _24\"> </span>processo <span class=\"_ _24\"> </span>di <span class=\"_ _24\"> </span>valutazione <span class=\"_ _1\"> </span>analitica <span class=\"_ _24\"></span>o <span class=\"_ _24\"> </span>determinato <span class=\"_ _24\"> </span>per categorie <span class=\"_ _9\"> </span>omogenee <span class=\"_ _9\"> </span>e, <span class=\"_ _9\"> </span>quindi, <span class=\"_ _9\"> </span>attribuito <span class=\"_ _9\"> </span>analiticamente <span class=\"_ _38\"> </span>ad <span class=\"_ _9\"> </span>ogni <span class=\"_ _9\"> </span>posizione <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>tiene <span class=\"_ _9\"> </span>conto di informazioni forward looking con l\u2019inclusione dei possibili scenari alternativi di r<span class=\"_ _2\"></span>ecupero (\u201cdisposal scenario\u201d).<span class=\"_ _567\"> </span>Rientrano <span class=\"_ _3\"></span>nell\u2019ambito <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _a\"></span>deteriorate <span class=\"_ _a\"></span>gli <span class=\"_ _a\"></span>strumenti <span class=\"_ _a\"></span>finanziari <span class=\"_ _a\"></span>ai <span class=\"_ _a\"></span>quali <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _3\"></span>stato <span class=\"_ _a\"></span>attribuito lo <span class=\"_ _1d\"></span>status <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>sofferenza, <span class=\"_ _8\"></span>inadempienza <span class=\"_ _1d\"></span>probabile <span class=\"_ _1d\"></span>o <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>scaduto/sconfinante <span class=\"_ _1d\"></span>da <span class=\"_ _1d\"></span>oltre <span class=\"_ _1d\"></span>novanta giorni secondo le regole di Banca d\u2019Italia, coer<span class=\"_ _2\"></span>enti con la normativa IAS/IFRS e di vigilanza europea.<span class=\"_ _567\"> </span>I flussi di <span class=\"_ _b\"></span>cassa previsti tengono conto <span class=\"_ _b\"></span>dei tempi <span class=\"_ _b\"></span>di recupero attesi e del presumibile valore di realizzo delle eventuali garanzie.<span class=\"_ _567\"> </span>Il tasso effettivo originario di ciascuna attivit\u00e0 rimane invariato nel tempo ancor<span class=\"_ _2\"></span>ch\u00e9 sia intervenuta una ristrutturazione del rapporto che abbia comportato la variazione del tasso contrattuale ed anche qualora il rapporto divenga, nella pratica, infruttifero di inter<span class=\"_ _2\"></span>essi contrattuali.<span class=\"_ _567\"> </span>Qualora <span class=\"_ _9\"> </span>i  motivi <span class=\"_ _9\"> </span>della  per<span class=\"_ _2\"></span>dita  di <span class=\"_ _9\"> </span>valore <span class=\"_ _9\"> </span>siano  rimossi <span class=\"_ _9\"> </span>a  seguito <span class=\"_ _9\"> </span>di  un <span class=\"_ _9\"> </span>evento <span class=\"_ _38\"> </span>verificatosi successivamente alla rilevazione della riduzione di valore, vengono ef<span class=\"_ _2\"></span>fettuate riprese di valore <span class=\"_ _8\"></span>con <span class=\"_ _1d\"></span>imputazione <span class=\"_ _24\"></span>a <span class=\"_ _1d\"></span>Conto <span class=\"_ _1d\"></span>Economico. <span class=\"_ _1d\"></span>La <span class=\"_ _24\"></span>ripresa <span class=\"_ _8\"></span>di <span class=\"_ _24\"></span>valore <span class=\"_ _8\"></span>non <span class=\"_ _1d\"></span>pu\u00f2 <span class=\"_ _24\"></span>eccedere <span class=\"_ _8\"></span>il <span class=\"_ _1d\"></span>costo ammortizzato che lo strumento finanziario avrebbe avuto in assenza di pr<span class=\"_ _2\"></span>ecedenti rettifiche.<span class=\"_ _567\"> </span>I ripristini di valore connessi con il trascorr<span class=\"_ _2\"></span>ere del tempo sono appostati nel margine di inter<span class=\"_ _2\"></span>esse.<span class=\"_ _567\"> </span>I crediti per inter<span class=\"_ _2\"></span>essi di mora maturati su attivit\u00e0 deteriorate sono rilevati solo al momento del loro incasso ef<span class=\"_ _2\"></span>fettivo.<span class=\"_ _567\"> </span>In <span class=\"_ _8\"></span>alcuni <span class=\"_ _b\"></span>casi, <span class=\"_ _8\"></span>durante <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>vita <span class=\"_ _8\"></span>delle <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>esame <span class=\"_ _8\"></span>e, <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>particolare, <span class=\"_ _8\"></span>dei <span class=\"_ _b\"></span>crediti, <span class=\"_ _b\"></span>le<span class=\"_ _567\"> </span> condizioni <span class=\"_ _a\"></span>contrattuali <span class=\"_ _a\"></span>originarie <span class=\"_ _2\"></span>sono <span class=\"_ _a\"></span>oggetto <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>successiva <span class=\"_ _a\"></span>modifica <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>volont\u00e0 <span class=\"_ _2\"></span>delle <span class=\"_ _a\"></span>parti <span class=\"_ _a\"></span>del<span class=\"_ _567\"> </span> contratto. Quando, nel corso della vita di uno strumento, le clausole contrattuali sono oggetto<span class=\"_ _567\"> </span> di <span class=\"_ _a\"></span>modifica <span class=\"_ _a\"></span>occorre <span class=\"_ _a\"></span>verificare <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>l\u2019attivit\u00e0 <span class=\"_ _a\"></span>originaria <span class=\"_ _2\"></span>deve <span class=\"_ _a\"></span>continuare <span class=\"_ _a\"></span>ad <span class=\"_ _a\"></span>essere <span class=\"_ _a\"></span>rilevata <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>bilancio<span class=\"_ _567\"> </span> o se, al contrario, lo strumento originario deve essere oggetto di cancellazione dal bilancio<span class=\"_ _567\"> </span> (derecognition) e debba esser<span class=\"_ _2\"></span>e rilevato un nuovo strumento finanziario.<span class=\"_ _567\"> </span>In <span class=\"_ _24\"></span>generale, <span class=\"_ _24\"> </span>le <span class=\"_ _24\"> </span>modifiche <span class=\"_ _1\"> </span>di <span class=\"_ _24\"></span>un\u2019attivit\u00e0 <span class=\"_ _24\"> </span>finanziaria <span class=\"_ _24\"> </span>conducono <span class=\"_ _1\"> </span>alla <span class=\"_ _24\"></span>cancellazione <span class=\"_ _24\"> </span>della <span class=\"_ _24\"> </span>stessa<span class=\"_ _567\"> </span> ed  all\u2019iscrizione <span class=\"_ _30\"> </span>di  una  nuova <span class=\"_ _30\"> </span>attivit\u00e0  quando  sono <span class=\"_ _30\"> </span>\u201csostanziali\u201d.  La  valutazione <span class=\"_ _30\"> </span>cir<span class=\"_ _2\"></span>ca <span class=\"_ _30\"> </span>la<span class=\"_ _567\"> </span> \u201csostanzialit\u00e0\u201d <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>modifica <span class=\"_ _b\"></span>deve <span class=\"_ _8\"></span>essere <span class=\"_ _8\"></span>effettuata <span class=\"_ _b\"></span>considerando <span class=\"_ _8\"></span>sia <span class=\"_ _8\"></span>elementi <span class=\"_ _8\"></span>qualitativi <span class=\"_ _8\"></span>sia<span class=\"_ _567\"> </span> elementi <span class=\"_ _8\"></span>quantitativi. <span class=\"_ _b\"></span>In <span class=\"_ _8\"></span>alcuni <span class=\"_ _8\"></span>casi, <span class=\"_ _b\"></span>infatti, <span class=\"_ _8\"></span>potr\u00e0 <span class=\"_ _b\"></span>risul<span class=\"_ _b\"></span>tare <span class=\"_ _b\"></span>chiaro, <span class=\"_ _b\"></span>senza <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>ricorso <span class=\"_ _b\"></span>a <span class=\"_ _8\"></span>complesse<span class=\"_ _567\"> </span> analisi, <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>cambiament<span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>introdotti <span class=\"_ _8\"></span>modificano <span class=\"_ _8\"></span>sostanzialmente <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>carat<span class=\"_ _b\"></span>teristiche <span class=\"_ _8\"></span>e/o <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>flussi<span class=\"_ _567\"> </span> contrattuali di una determinata attivit\u00e0 mentre, in altri casi, dovranno esser<span class=\"_ _2\"></span>e svolte ulteriori<span class=\"_ _567\"> </span> analisi <span class=\"_ _2\"></span>(anche di <span class=\"_ _2\"></span>tipo <span class=\"_ _2\"></span>quantitativo) per <span class=\"_ _2\"></span>apprezzar<span class=\"_ _2\"></span>e gli <span class=\"_ _2\"></span>effetti <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>stesse e <span class=\"_ _2\"></span>verificare <span class=\"_ _a\"></span>la necessit\u00e0<span class=\"_ _567\"> </span> di proceder<span class=\"_ _2\"></span>e o meno alla cancellazione dell\u2019attivit\u00e0 ed alla iscrizione di un nuovo strumento<span class=\"_ _567\"> </span> finanziario.<span class=\"_ _567\"> </span>Le <span class=\"_ _9\"> </span>analisi <span class=\"_ _1\"> </span>(quali-quantitative) <span class=\"_ _9\"> </span>volte <span class=\"_ _9\"> </span>a <span class=\"_ _1\"> </span>definire <span class=\"_ _9\"> </span>la <span class=\"_ _1\"> </span>\u201csostanzialit\u00e0\u201d <span class=\"_ _9\"> </span>delle <span class=\"_ _9\"> </span>modifiche <span class=\"_ _1\"> </span>contrattuali<span class=\"_ _567\"> </span> apportate ad un\u2019attivit\u00e0 finanziaria, dovranno pertanto considerare:<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">le finalit\u00e0 per cui <span class=\"_ _2\"></span>le modifiche sono state ef<span class=\"_ _2\"></span>fettuate: ad esempio, rinegoziazioni per motivi<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>commerciali e concessioni per dif<span class=\"_ _2\"></span>ficolt\u00e0 finanziarie della controparte:<span class=\"_ _567\"> </span>\u2022 <span class=\"_ _258\"> </span><span class=\"fc0 ws170\">le prime, volte a \u201ctrattenere\u201d il cliente, vedono coinvolto un debitore che non versa in<span class=\"_ _567\"> </span></span><span class=\"fc0 ws170\"> </span>una <span class=\"_ _2\"></span>situazione di <span class=\"_ _a\"></span>difficolt\u00e0 <span class=\"_ _2\"></span>finanziaria. In <span class=\"_ _a\"></span>questa casistica <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>incluse tutte <span class=\"_ _a\"></span>le operazioni<span class=\"_ _567\"> </span> di rinegoziazione che sono volte ad adeguare l\u2019oner<span class=\"_ _2\"></span>osit\u00e0 del debito alle condizioni<span class=\"_ _567\"> </span> di mercato. T<span class=\"_ _7d\"></span>ali operazioni comportano una variazione delle condizioni originarie<span class=\"_ _567\"> </span> del contratto, solitamente richieste dal debitore, che attiene ad aspetti connessi alla<span class=\"_ _567\"> </span> onerosit\u00e0 <span class=\"_ _a\"></span>del <span class=\"_ _2\"></span>debito, <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>conseguente <span class=\"_ _2\"></span>beneficio <span class=\"_ _2\"></span>economico <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>debitore <span class=\"_ _a\"></span>stesso. <span class=\"_ _2\"></span>In<span class=\"_ _567\"> </span> linea <span class=\"_ _2\"></span>generale <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>ritiene che, <span class=\"_ _a\"></span>ogni <span class=\"_ _2\"></span>qualvolta la <span class=\"_ _a\"></span>banca <span class=\"_ _2\"></span>effettui <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>rinegoziazione <span class=\"_ _2\"></span>al fine <span class=\"_ _a\"></span>di<span class=\"_ _567\"> </span> evitare di per<span class=\"_ _2\"></span>dere il proprio cliente, tale rinegoziazione debba esser<span class=\"_ _2\"></span>e considerata come<span class=\"_ _567\"> </span> sostanziale in quanto, ove non fosse effettuata, il cliente potr<span class=\"_ _2\"></span>ebbe finanziarsi presso un<span class=\"_ _567\"> </span> altro intermediario e la banca subir<span class=\"_ _2\"></span>ebbe un decremento dei ricavi futuri previsti;<span class=\"_ _567\"> </span>\u2022 <span class=\"_ _258\"> </span><span class=\"fc0 ws113\">le seconde, effettuate per \u201cragioni di rischio creditizio\u201d (misure di forbearance), sono<span class=\"_ _567\"> </span></span><span class=\"fc0 ws113\"> </span>riconducibili <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>tentativo <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>banca <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>massimizzare <span class=\"_ _a\"></span>il r<span class=\"_ _2\"></span>ecovery <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>cash <span class=\"_ _2\"></span>flow <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>credito<span class=\"_ _567\"> </span> originario. <span class=\"_ _24\"> </span>I <span class=\"_ _24\"> </span>rischi <span class=\"_ _1\"> </span>e <span class=\"_ _24\"> </span>i <span class=\"_ _1\"> </span>benefici <span class=\"_ _24\"> </span>sottostanti, <span class=\"_ _24\"> </span>successivamente <span class=\"_ _1\"> </span>alle <span class=\"_ _24\"> </span>modifiche, <span class=\"_ _1\"> </span>di <span class=\"_ _24\"> </span>norma,<span class=\"_ _567\"> </span> non sono sostanzialmente trasferiti e, conseguentemente, la rappresentazione contabile<span class=\"_ _567\"> </span> \u00e8 <span class=\"_ _9\"> </span>quella <span class=\"_ _9\"> </span>ef<span class=\"_ _2\"></span>fettuata <span class=\"_ _9\"> </span>tramite <span class=\"_ _9\"> </span>il <span class=\"_ _9\"> </span>\u201cmodification <span class=\"_ _9\"> </span>accounting\u201d <span class=\"_ _1\"> </span>- <span class=\"_ _9\"> </span>che <span class=\"_ _9\"> </span>implica <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>rilevazione<span class=\"_ _567\"> </span><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2d4\">immediata <span class=\"_ _b\"></span>alla <span class=\"_ _b\"></span>voce <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>conto <span class=\"_ _b\"></span>economico <span class=\"_ _b\"></span>\u201c140. <span class=\"_ _b\"></span>\u201cUtili/perdite da <span class=\"_ _b\"></span>modifiche <span class=\"_ _b\"></span>contrattuali </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2d5\">senza <span class=\"_ _1d\"></span>cancellazioni\u201d <span class=\"_ _1d\"></span>della <span class=\"_ _24\"></span>differ<span class=\"_ _2\"></span>enza <span class=\"_ _24\"></span>tra <span class=\"_ _1d\"></span>valore <span class=\"_ _1d\"></span>contabile <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>valore <span class=\"_ _1d\"></span>attuale <span class=\"_ _24\"></span>dei <span class=\"_ _1d\"></span>flussi <span class=\"_ _1d\"></span>di </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2d6\">cassa <span class=\"_ _2\"></span>modificati scontati <span class=\"_ _2\"></span>al tasso <span class=\"_ _a\"></span>di interesse <span class=\"_ _a\"></span>originario - <span class=\"_ _2\"></span>e non <span class=\"_ _2\"></span>tramite <span class=\"_ _2\"></span>la der<span class=\"_ _2\"></span>ecognition;</div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs2d7\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">la <span class=\"_ _1\"> </span>presenza <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>specifici <span class=\"_ _1\"> </span>elementi <span class=\"_ _1\"> </span>oggettivi <span class=\"_ _1\"> </span>(\u201ctrigger\u201d) <span class=\"_ _1\"> </span>che <span class=\"_ _24\"> </span>incidono <span class=\"_ _1\"> </span>sulle <span class=\"_ _1\"> </span>caratteristiche </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2d8\">e/o <span class=\"_ _24\"> </span>sui <span class=\"_ _1\"> </span>flussi <span class=\"_ _1\"> </span>contrattuali <span class=\"_ _1\"> </span>dello <span class=\"_ _1\"> </span>strumento <span class=\"_ _24\"> </span>finanziario <span class=\"_ _1\"> </span>(quali, <span class=\"_ _1\"> </span>a <span class=\"_ _1\"> </span>solo <span class=\"_ _1\"> </span>titolo <span class=\"_ _24\"> </span>d<span class=\"_ _b\"></span>i <span class=\"_ _24\"> </span>esempio, <span class=\"_ _1\"> </span>il </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2d9\">cambiamento <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>divisa <span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>modifica <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>tipologia <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>rischio <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _b\"></span>esposti, <span class=\"_ _8\"></span>ove <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>si </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2da\">correli <span class=\"_ _b\"></span>a <span class=\"_ _8\"></span>parametri <span class=\"_ _b\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>equity <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>commodity), <span class=\"_ _8\"></span>che <span class=\"_ _b\"></span>si <span class=\"_ _8\"></span>ritiene <span class=\"_ _8\"></span>comportino <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>derecognition <span class=\"_ _b\"></span>in </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2db\">considerazione del loro impatto (atteso come significativo) sui flussi contrattuali originari.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs2dc\">Criteri di cancellazione<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2dd\">Le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _a\"></span>finanziarie <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>cancellate <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _a\"></span>dei <span class=\"_ _2\"></span>criteri <span class=\"_ _2\"></span>gi\u00e0 <span class=\"_ _2\"></span>illustrati <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>le <span class=\"_ _a\"></span>Attivit\u00e0 </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2de\">finanziarie valutate al fair value con impatto a conto economico.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs2df\">Criteri di rilevazione delle componenti reddituali<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2d gs2e0\">Il criterio di valutazione al costo ammortizzato genera nel conto economico una traslazione </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2e1\">dei <span class=\"_ _1d\"></span>costi <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>transazione <span class=\"_ _24\"> </span>e <span class=\"_ _24\"></span>dei <span class=\"_ _1d\"></span>ricavi <span class=\"_ _24\"></span>accessori <span class=\"_ _1d\"></span>lungo <span class=\"_ _24\"></span>la <span class=\"_ _1d\"></span>durata <span class=\"_ _24\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _24\"></span>finanziaria <span class=\"_ _1d\"></span>anzich\u00e9 </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs2e2\">movimentare il conto economico dell\u2019eser<span class=\"_ _2\"></span>cizio di prima iscrizione.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws183 gs2e3\">Gli interessi che maturano nel tempo per ef<span class=\"_ _2\"></span>fetto dell\u2019attualizzazione dei crediti deteriorati sono </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs2e4\">rilevati a conto economico nella voce interessi attivi.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs2e5\">Gli effetti derivanti dalle valutazioni analitiche e collettive sono imputati a conto economico.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2e6\">Il <span class=\"_ _1d\"></span>valore <span class=\"_ _8\"></span>originario <span class=\"_ _1d\"></span>del <span class=\"_ _24\"></span>credito <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _1d\"></span>ripristinato <span class=\"_ _1d\"></span>al <span class=\"_ _24\"></span>venir <span class=\"_ _1d\"></span>meno <span class=\"_ _1d\"></span>dei <span class=\"_ _1d\"></span>motivi <span class=\"_ _1d\"></span>della <span class=\"_ _24\"></span>rettifica <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>valore </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs2e7\">effettuata, rilevandone gli ef<span class=\"_ _2\"></span>fetti a conto economico.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2e8\">In <span class=\"_ _9\"> </span>caso <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>crediti <span class=\"_ _9\"> </span>acquistati <span class=\"_ _9\"> </span>per <span class=\"_ _9\"> </span>il <span class=\"_ _1\"> </span>tramite <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>aggregazione <span class=\"_ _9\"> </span>aziendale, <span class=\"_ _1\"> </span>l\u2019eventuale <span class=\"_ _9\"> </span>maggior </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws263 gs2e9\">valore iscritto nel bilancio consolidato alla prima iscrizione viene rilasciato con ef<span class=\"_ _2\"></span>fetto a </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws95 gs2ea\">conto economico lungo la vita del credito in base al pr<span class=\"_ _2\"></span>oprio piano di ammortamento oppure </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs2eb\">integralmente nell\u2019esercizio in cui il cr<span class=\"_ _2\"></span>edito viene estinto.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsc0 gs2ec\">I crediti oggetto di operazioni di copertura di fair value sono valutati al fair value e le variazioni di </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf3 gs2ed\">valore sono imputate a conto economico nella voce \u201cRisultato netto dell\u2019attivit\u00e0 di copertura\u201d, </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs2ee\">analogamente alle variazioni di fair value dello strumento di copertura.<span class=\"_ _567\"> </span></div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gs34c\">5. Partecipazioni<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs34d\">Criteri di classificazione<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws183 gs34e\">La voce include le interessenze detenute in entit\u00e0 collegate o sottoposte a contr<span class=\"_ _2\"></span>ollo congiunto, </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsbb gs34f\">disciplinate dallo IAS 28. Le altre partecipazioni minoritarie seguono il trattamento pr<span class=\"_ _2\"></span>evisto </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs350\">dall\u2019IFRS 9, sono classificate <span class=\"_ _b\"></span>tra le Attivit\u00e0 finanziarie valutate <span class=\"_ _b\"></span>al fair value con <span class=\"_ _b\"></span>impatto a conto </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs351\">economico <span class=\"_ _8\"></span>(FVTPL) <span class=\"_ _1d\"></span>o <span class=\"_ _8\"></span>le <span class=\"_ _1d\"></span>Attivit\u00e0 <span class=\"_ _1d\"></span>finanziarie <span class=\"_ _8\"></span>valutate <span class=\"_ _1d\"></span>al <span class=\"_ _1d\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _1d\"></span>con <span class=\"_ _8\"></span>impatto <span class=\"_ _1d\"></span>sulla <span class=\"_ _1d\"></span>redditivit\u00e0 </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs352\">complessiva (FVOCI).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs353\">Sono <span class=\"_ _b\"></span>considerate <span class=\"_ _b\"></span>sottoposte <span class=\"_ _8\"></span>ad <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>influenza <span class=\"_ _8\"></span>notevole <span class=\"_ _b\"></span>(collegate) <span class=\"_ _b\"></span>le <span class=\"_ _8\"></span>entit\u00e0 <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>cui <span class=\"_ _8\"></span>si <span class=\"_ _b\"></span>possiede </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws8 gs354\">almeno il 20% dei diritti di voto (ivi inclusi i diritti di voto \u201cpotenziali\u201d) o in cui, pur detenendo </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs355\">una <span class=\"_ _1d\"></span>quota <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>diritti <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>voto <span class=\"_ _24\"></span>inferiore, <span class=\"_ _8\"></span>si <span class=\"_ _1d\"></span>ha <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>potere <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>partecipare <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>determinazione <span class=\"_ _1d\"></span>delle </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs356\">politiche finanziarie <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>gestionali della <span class=\"_ _b\"></span>partecipata in <span class=\"_ _b\"></span>virt\u00f9 <span class=\"_ _b\"></span>di particolari <span class=\"_ _b\"></span>legami <span class=\"_ _b\"></span>giuridici quali <span class=\"_ _b\"></span>la </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs357\">partecipazione a patti di sindacato.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls1 ws1ac gs358\">Sono considerate sottoposte a controllo congiunto (joint ventur<span class=\"_ _2\"></span>e) le entit\u00e0 per cui, su base </div>contrattuale, il controllo <span class=\"_ _2\"></span>\u00e8 condiviso con uno o pi\u00f9 altri soggetti, ovver<span class=\"_ _2\"></span>o quando per le decisioni<span class=\"_ _567\"> </span> riguardanti le attivit\u00e0 rilevanti \u00e8 richiesto il consenso unanime di tutte le parti che condividono il<span class=\"_ _567\"> </span> controllo.<span class=\"_ _567\"> </span>Criteri di iscrizione<span class=\"_ _567\"> </span>Le partecipazioni sono iscritte alla data di regolamento. L<span class=\"_ _3\"></span>\u2019iscrizione iniziale \u00e8 al costo inclusivo<span class=\"_ _567\"> </span> degli oneri accessori direttamente attribuibili. Per le partecipazioni in valuta estera la conversione<span class=\"_ _567\"> </span> in euro viene ef<span class=\"_ _2\"></span>fettuata usando il tasso di cambio in essere alla data di regolamento.<span class=\"_ _567\"> </span>Criteri di valutazione<span class=\"_ _567\"> </span>Il criterio della valutazione successiva alla prima iscrizione \u00e8 il patrimonio netto.<span class=\"_ _567\"> </span>A ogni data di riferimento del bilancio viene accertata l\u2019eventuale obiettiva evidenza che la<span class=\"_ _567\"> </span> partecipazione abbia subito una perdita dur<span class=\"_ _2\"></span>evole di valore (test d\u2019impairment).<span class=\"_ _567\"> </span>La <span class=\"_ _a\"></span>perdita <span class=\"_ _a\"></span>durevole <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>valore <span class=\"_ _a\"></span>si <span class=\"_ _a\"></span>verifica <span class=\"_ _2\"></span>quando <span class=\"_ _2\"></span>il <span class=\"_ _a\"></span>valore <span class=\"_ _a\"></span>contabile <span class=\"_ _2\"></span>dell\u2019attivit\u00e0 <span class=\"_ _a\"></span>risulta <span class=\"_ _2\"></span>superiore <span class=\"_ _a\"></span>al<span class=\"_ _567\"> </span> suo valore r<span class=\"_ _2\"></span>ecuperabile, pari al maggiore tra il prezzo netto di vendita (cio\u00e8 l\u2019importo ottenibile<span class=\"_ _567\"> </span> dalla vendita dell\u2019attivo in un\u2019ipotetica transazione tra terzi, al netto dei costi di dismissione)<span class=\"_ _567\"> </span> e <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>d\u2019uso <span class=\"_ _8\"></span>(pari <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>attuale <span class=\"_ _8\"></span>dei <span class=\"_ _b\"></span>flussi <span class=\"_ _b\"></span>finanziari <span class=\"_ _8\"></span>futuri <span class=\"_ _b\"></span>attesi <span class=\"_ _b\"></span>che <span class=\"_ _8\"></span>si <span class=\"_ _b\"></span>stima <span class=\"_ _b\"></span>arriveranno<span class=\"_ _567\"> </span> dall\u2019uso permanente e dalla dismissione dell\u2019attivit\u00e0 alla fine della sua vita utile).<span class=\"_ _567\"> </span>A completamento del processo di impairment test, tenuto conto della policy interna, viene<span class=\"_ _567\"> </span> effettuato anche uno \u201cstr<span class=\"_ _2\"></span>ess test\u201d di alcuni parametri chiave considerati nel modello di<span class=\"_ _567\"> </span> valutazione al fine di portare il valor<span class=\"_ _2\"></span>e recuperabile al valore di iscrizione in bilancio.<span class=\"_ _567\"> </span>In <span class=\"_ _7d\"></span>relazione <span class=\"_ _4\"></span>a <span class=\"_ _7d\"></span>quanto <span class=\"_ _7d\"></span>stabilisce <span class=\"_ _7d\"></span>lo <span class=\"_ _7d\"></span>IAS <span class=\"_ _4\"></span>36, <span class=\"_ _7d\"></span>il <span class=\"_ _7d\"></span>test <span class=\"_ _7d\"></span>d\u2019impairment <span class=\"_ _7d\"></span>deve <span class=\"_ _7d\"></span>essere <span class=\"_ _4\"></span>effettuato <span class=\"_ _7d\"></span>annualmente;<span class=\"_ _567\"> </span> ad <span class=\"_ _2\"></span>ogni <span class=\"_ _a\"></span>chiusura infrannuale, <span class=\"_ _a\"></span>inoltre, <span class=\"_ _a\"></span>si <span class=\"_ _2\"></span>procede <span class=\"_ _a\"></span>a verificar<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>l\u2019eventuale <span class=\"_ _2\"></span>esistenza <span class=\"_ _a\"></span>di pr<span class=\"_ _2\"></span>esupposti<span class=\"_ _567\"> </span> che comportino la necessit\u00e0 di dover effettuar<span class=\"_ _2\"></span>e nuovamente il test di impairment: in particolare<span class=\"_ _567\"> </span> si <span class=\"_ _9\"> </span>effettua <span class=\"_ _9\"> </span>un <span class=\"_ _9\"> </span>monitoraggio <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>alcuni <span class=\"_ _9\"> </span>indicatori <span class=\"_ _9\"> </span>quantitativi <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>qualitativi <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>presunzione <span class=\"_ _9\"> </span>di<span class=\"_ _567\"> </span> riduzione di valore della partecipazione (trigger event).<span class=\"_ _567\"> </span>Le <span class=\"_ _1d\"></span>eventuali <span class=\"_ _24\"></span>rettifiche <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>valore <span class=\"_ _8\"></span>dovute <span class=\"_ _24\"> </span>a <span class=\"_ _24\"></span>perdita <span class=\"_ _8\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _1d\"></span>valore <span class=\"_ _1d\"></span>(impairment), <span class=\"_ _24\"></span>sono <span class=\"_ _1d\"></span>da <span class=\"_ _24\"> </span>rilevare <span class=\"_ _1d\"></span>in<span class=\"_ _567\"> </span> contropartita al conto economico.<span class=\"_ _567\"> </span>Qualora <span class=\"_ _77\"> </span>i <span class=\"_ _77\"> </span>motivi <span class=\"_ _77\"> </span>della <span class=\"_ _30\"> </span>perdita <span class=\"_ _77\"> </span>di <span class=\"_ _77\"> </span>valore <span class=\"_ _30\"> </span>siano <span class=\"_ _77\"> </span>rimossi <span class=\"_ _77\"> </span>a <span class=\"_ _77\"> </span>seguito <span class=\"_ _77\"> </span>di <span class=\"_ _77\"> </span>evento <span class=\"_ _30\"> </span>verificatosi<span class=\"_ _567\"> </span> successivamente alla rilevazione della perdita di valor<span class=\"_ _2\"></span>e, vengono effettuate riprese di valor<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span> con imputazione a conto economico.<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>Le <span class=\"_ _1d\"></span>partecipazioni <span class=\"_ _24\"></span>sono <span class=\"_ _1d\"></span>cancellate <span class=\"_ _24\"> </span>dal <span class=\"_ _24\"></span>bilancio <span class=\"_ _1d\"></span>quando <span class=\"_ _24\"></span>scadono <span class=\"_ _1d\"></span>i <span class=\"_ _24\"> </span>diritti <span class=\"_ _24\"></span>contrattuali <span class=\"_ _1d\"></span>sui <span class=\"_ _24\"> </span>flussi<span class=\"_ _567\"> </span> finanziari <span class=\"_ _2\"></span>derivanti <span class=\"_ _2\"></span>dalle attivit\u00e0 <span class=\"_ _a\"></span>finanziarie o <span class=\"_ _a\"></span>quando sono <span class=\"_ _a\"></span>cedute con <span class=\"_ _a\"></span>trasferimento <span class=\"_ _2\"></span>sostanziale<span class=\"_ _567\"> </span> di tutti i rischi e benefici connessi.<span class=\"_ _567\"> </span>Criteri di rilevazione delle componenti reddituali<span class=\"_ _567\"> </span>I <span class=\"_ _1d\"></span>dividendi <span class=\"_ _24\"> </span>sono <span class=\"_ _24\"> </span>contabilizzati <span class=\"_ _24\"></span>quando <span class=\"_ _1d\"></span>matura <span class=\"_ _24\"> </span>il <span class=\"_ _24\"> </span>diritto <span class=\"_ _24\"></span>a <span class=\"_ _1d\"></span>ricevere <span class=\"_ _24\"></span>il <span class=\"_ _1d\"></span>relativo <span class=\"_ _24\"></span>pagamento. <span class=\"_ _1d\"></span>Gli<span class=\"_ _567\"> </span> utili/perdite da cessione sono determinati in base alla dif<span class=\"_ _2\"></span>ferenza tra il valore di carico della<span class=\"_ _567\"> </span> partecipazione in base al criterio del costo medio ponderato e il corrispettivo della transazione,<span class=\"_ _567\"> </span> al netto degli oneri accessori direttamente imputabili.<span class=\"_ _567\"> </span>6. Attivit\u00e0 materiali<span class=\"_ _567\"> </span>Criteri di classificazione<span class=\"_ _567\"> </span>Le attivit\u00e0 materiali comprendono i terr<span class=\"_ _2\"></span>eni, gli immobili, il patrimonio artistico, gli impianti,<span class=\"_ _567\"> </span> i mobili e gli arredi e le altr<span class=\"_ _2\"></span>e attrezzature. Si tratta di attivit\u00e0 materiali detenute per esser<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span> utilizzate <span class=\"_ _a\"></span>nella <span class=\"_ _2\"></span>fornitura <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>servizi <span class=\"_ _a\"></span>(attivit\u00e0 <span class=\"_ _2\"></span>ad <span class=\"_ _a\"></span>uso <span class=\"_ _2\"></span>funzionale), <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>per <span class=\"_ _a\"></span>essere <span class=\"_ _a\"></span>affittate <span class=\"_ _a\"></span>a <span class=\"_ _2\"></span>terzi <span class=\"_ _a\"></span>(attivit\u00e0<span class=\"_ _567\"> </span> detenute a scopo di investimento) e che si ritiene di utilizzare per pi\u00f9 di un eser<span class=\"_ _2\"></span>cizio. Sono<span class=\"_ _567\"> </span> inoltre <span class=\"_ _a\"></span>inclusi <span class=\"_ _a\"></span>i <span class=\"_ _2\"></span>diritti <span class=\"_ _2\"></span>d\u2019uso <span class=\"_ _a\"></span>acquisiti <span class=\"_ _2\"></span>con <span class=\"_ _a\"></span>il <span class=\"_ _2\"></span>leasing <span class=\"_ _2\"></span>e <span class=\"_ _a\"></span>relativi <span class=\"_ _a\"></span>all\u2019utilizzo <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>un\u2019attivit\u00e0 <span class=\"_ _a\"></span>materiale <span class=\"_ _2\"></span>(per<span class=\"_ _567\"> </span> le societ\u00e0 locatarie), le attivit\u00e0 concesse in leasing operativo (per le societ\u00e0 locatrici).<span class=\"_ _567\"> </span>Criteri di iscrizione<span class=\"_ _567\"> </span>Le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>materiali <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>registrate <span class=\"_ _b\"></span>inizialmente <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>d\u2019acquisto, <span class=\"_ _8\"></span>comprensivo <span class=\"_ _b\"></span>degli <span class=\"_ _8\"></span>oneri<span class=\"_ _567\"> </span> accessori sostenuti per l\u2019acquisto e la messa in funzione del bene.<span class=\"_ _567\"> </span>In occasione della prima adozione dei principi contabili IAS/IFRS ci si \u00e8 avvalsi dell\u2019esenzione<span class=\"_ _567\"> </span> prevista <span class=\"_ _3\"></span>dall\u2019IFRS <span class=\"_ _a\"></span>1 <span class=\"_ _a\"></span>art. <span class=\"_ _2\"></span>16, <span class=\"_ _a\"></span>optando <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>valutazione <span class=\"_ _a\"></span>degli <span class=\"_ _2\"></span>immobili <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>fair <span class=\"_ _a\"></span>value <span class=\"_ _a\"></span>quale <span class=\"_ _a\"></span>sostituto<span class=\"_ _567\"> </span> del costo <span class=\"_ _b\"></span>alla <span class=\"_ _b\"></span>data <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>1\u00b0 <span class=\"_ _b\"></span>gennaio 2004. <span class=\"_ _b\"></span>Successivamente <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>tale <span class=\"_ _b\"></span>data, <span class=\"_ _b\"></span>per la <span class=\"_ _b\"></span>valutazione <span class=\"_ _b\"></span>degli<span class=\"_ _567\"> </span> immobili si \u00e8 adottato il modello del costo.<span class=\"_ _567\"> </span>I costi di manutenzione straordinaria aventi natura incr<span class=\"_ _2\"></span>ementativa sono imputati a incremento<span class=\"_ _567\"> </span> del valore dei cespiti cui si riferiscono. Gli altri costi di manutenzione or<span class=\"_ _2\"></span>dinaria sono rilevati<span class=\"_ _567\"> </span> direttamente a conto economico.<span class=\"_ _567\"> </span>In applicazione dell\u2019IFRS 16 i leasing sono contabilizzati sulla base del modello del right of<span class=\"_ _567\"> </span> use, per cui, <span class=\"_ _2\"></span>alla data iniziale, il <span class=\"_ _2\"></span>locatario ha un\u2019obbligazione finanziaria <span class=\"_ _2\"></span>a effettuar<span class=\"_ _2\"></span>e pagamenti<span class=\"_ _567\"> </span> dovuti al locatore per compensar<span class=\"_ _2\"></span>e il suo diritto a utilizzare il bene sottostante durante la durata<span class=\"_ _567\"> </span> del leasing.<span class=\"_ _567\"> </span>Quando l\u2019attivit\u00e0 \u00e8 resa disponibile al locatario per il r<span class=\"_ _2\"></span>elativo utilizzo (data iniziale), il locatario<span class=\"_ _567\"> </span> riconosce sia la passivit\u00e0 che l\u2019attivit\u00e0 consistente nel diritto di utilizzo.<span class=\"_ _567\"> </span>Criteri di valutazione<span class=\"_ _567\"> </span>Le <span class=\"_ _2\"></span>attivit\u00e0 materiali <span class=\"_ _a\"></span>sono rappr<span class=\"_ _2\"></span>esentate <span class=\"_ _2\"></span>in bilancio <span class=\"_ _a\"></span>al costo <span class=\"_ _2\"></span>d'acquisto, <span class=\"_ _2\"></span>comprensivo <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>oneri<span class=\"_ _567\"> </span> accessori sostenuti, dedotto l\u2019ammontare degli ammortamenti ef<span class=\"_ _2\"></span>fettuati e delle eventuali<span class=\"_ _567\"> </span> perdite di valor<span class=\"_ _2\"></span>e subite, ad eccezione del patrimonio artistico che \u00e8 valutato secondo il metodo<span class=\"_ _567\"> </span> della rideterminazione del valore.<span class=\"_ _567\"> </span>Per le attivit\u00e0 materiali soggette alla valutazione secondo il metodo della rideterminazione del<span class=\"_ _567\"> </span> valore:<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws8a\">se il valore contabile di un bene \u00e8 incr<span class=\"_ _2\"></span>ementato a seguito di una rideterminazione di valore,<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws8a\"> </span>l\u2019incremento deve esser<span class=\"_ _2\"></span>e rilevato nel prospetto delle altre componenti di conto economico<span class=\"_ _567\"> </span> complessivo e accumulato nel patrimonio netto sotto la voce riserva di rivalutazione;<span class=\"_ _567\"> </span> nel caso in cui ripristini, invece, una diminuzione di valore della stessa attivit\u00e0 rilevata<span class=\"_ _567\"> </span> precedentemente nel conto economico deve esser<span class=\"_ _2\"></span>e rilevato come provento;<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsd\">se il valore contabile di un bene \u00e8 diminuito a seguito della rideterminazione di valor<span class=\"_ _2\"></span>e, la<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wsd\"> </span>diminuzione deve essere rilevata nel pr<span class=\"_ _2\"></span>ospetto delle altre componenti di conto economico<span class=\"_ _567\"> </span> complessivo come eccedenza di rivalutazione nella misura in cui vi sia una riserva di<span class=\"_ _567\"> </span> valutazione positiva in riferimento a tale attivit\u00e0; altrimenti tale riduzione va contabilizzata<span class=\"_ _567\"> </span> nel conto economico.<span class=\"_ _567\"> </span>Le immobilizzazioni materiali sono sistematicamente ammortizzate, adottando come criterio il<span class=\"_ _567\"> </span> metodo <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>quote <span class=\"_ _2\"></span>costanti, <span class=\"_ _2\"></span>mediante <span class=\"_ _2\"></span>aliquote <span class=\"_ _2\"></span>tecnico-economiche rappr<span class=\"_ _2\"></span>esentative <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>residua<span class=\"_ _567\"> </span> possibilit\u00e0 d\u2019utilizzo dei beni. Fanno eccezione i terreni e le oper<span class=\"_ _2\"></span>e d\u2019arte, non sottoposti ad<span class=\"_ _567\"> </span> ammortamento data l\u2019indeterminazione della loro vita utile, e in considerazione del fatto che<span class=\"_ _567\"> </span> il relativo valor<span class=\"_ _2\"></span>e non \u00e8 destinato normalmente a ridursi in funzione del trascorrere del tempo. I<span class=\"_ _567\"> </span> costi di manutenzione straordinaria aventi natura incr<span class=\"_ _2\"></span>ementativa sono ammortizzati in relazione<span class=\"_ _567\"> </span> alle residue possibilit\u00e0 di utilizzo dei cespiti cui si riferiscono.<span class=\"_ _567\"> </span>Con periodicit\u00e0 <span class=\"_ _b\"></span>annuale \u00e8 <span class=\"_ _b\"></span>prevista la verifica <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>eventuali indici <span class=\"_ _b\"></span>di perdita di <span class=\"_ _b\"></span>valore. Qualora si<span class=\"_ _567\"> </span> accerti che il valore di carico di un cespite risulti superior<span class=\"_ _2\"></span>e al proprio valore di r<span class=\"_ _2\"></span>ecupero, detto<span class=\"_ _567\"> </span> valore di carico subisce l\u2019opportuna r<span class=\"_ _2\"></span>ettifica in contropartita al conto economico.<span class=\"_ _567\"> </span>Qualora vengano meno i motivi che hanno portato alla rilevazione della perdita, si d\u00e0 luogo a<span class=\"_ _567\"> </span> una ripresa <span class=\"_ _2\"></span>di valore, che <span class=\"_ _2\"></span>non pu\u00f2 superare il <span class=\"_ _2\"></span>valore che l\u2019attivit\u00e0 avr<span class=\"_ _2\"></span>ebbe avuto, al netto degli<span class=\"_ _567\"> </span> ammortamenti calcolati, in assenza di precedenti per<span class=\"_ _2\"></span>dite di valore.<span class=\"_ _567\"> </span>Con riferimento all\u2019attivit\u00e0 consistente nel diritto di utilizzo, contabilizzata in base all\u2019IFRS 16,<span class=\"_ _567\"> </span> essa viene misurata utilizzando il modello del costo secondo lo IAS 16 Immobili, impianti e<span class=\"_ _567\"> </span> macchinari; <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>questo <span class=\"_ _3\"></span>caso <span class=\"_ _a\"></span>l\u2019attivit\u00e0 <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>successivamente <span class=\"_ _a\"></span>ammortizzata <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>soggetta <span class=\"_ _3\"></span>a <span class=\"_ _a\"></span>un <span class=\"_ _3\"></span>impairment<span class=\"_ _567\"> </span> test nel caso emergano degli indicatori di impairment.<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>Le attivit\u00e0 materiali sono cancellate all\u2019atto della loro dismissione.<span class=\"_ _567\"> </span>Criteri di rilevazione delle componenti reddituali<span class=\"_ _567\"> </span>Gli <span class=\"_ _3\"></span>ammortamenti <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>le <span class=\"_ _3\"></span>eventuali <span class=\"_ _a\"></span>perdite <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>valore <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>rilevati <span class=\"_ _a\"></span>a <span class=\"_ _3\"></span>conto <span class=\"_ _a\"></span>economico <span class=\"_ _a\"></span>tra <span class=\"_ _3\"></span>le <span class=\"_ _a\"></span>rettifiche<span class=\"_ _567\"> </span> di valore nette su attivit\u00e0 materiali.<span class=\"_ _567\"> </span>7. Attivit\u00e0 immateriali<span class=\"_ _567\"> </span>Criteri di classificazione<span class=\"_ _567\"> </span>Nelle attivit\u00e0 immateriali sono iscritti l\u2019avviamento e le altre attivit\u00e0 immateriali se sono<span class=\"_ _567\"> </span> identificabili <span class=\"_ _24\"></span>e <span class=\"_ _24\"></span>trovano <span class=\"_ _1d\"></span>origine <span class=\"_ _24\"> </span>in <span class=\"_ _24\"> </span>diritti <span class=\"_ _24\"> </span>legali <span class=\"_ _24\"> </span>o <span class=\"_ _24\"> </span>contrattuali <span class=\"_ _24\"> </span>(attivit\u00e0 <span class=\"_ _24\"> </span>immateriali <span class=\"_ _24\"> </span>basate <span class=\"_ _24\"> </span>sulla<span class=\"_ _567\"> </span> tecnologia o legate ai rapporti con la clientela derivanti da operazioni di aggregazione). Sono<span class=\"_ _567\"> </span> inoltre inclusi i diritti d\u2019uso acquisiti con il leasing e relativi all\u2019utilizzo di un\u2019attivit\u00e0 <span class=\"_ _b\"></span>immateriale<span class=\"_ _567\"> </span> (per i locatari) e le attivit\u00e0 concesse in leasing operativo (per i locatori). I costi di ristrutturazione<span class=\"_ _567\"> </span> di immobili non di propriet\u00e0 (c.d. migliorie su beni di terzi) sono iscritti tra le Altr<span class=\"_ _2\"></span>e attivit\u00e0.<span class=\"_ _567\"> </span>Criteri di iscrizione<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019avviamento <span class=\"_ _2\"></span>rappresenta <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>differ<span class=\"_ _2\"></span>enza <span class=\"_ _2\"></span>positiva tra <span class=\"_ _a\"></span>il <span class=\"_ _2\"></span>costo <span class=\"_ _2\"></span>d\u2019acquisto e <span class=\"_ _a\"></span>il <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value delle <span class=\"_ _a\"></span>attivit\u00e0<span class=\"_ _567\"> </span> e <span class=\"_ _24\"> </span>passivit\u00e0 <span class=\"_ _24\"> </span>acquisite <span class=\"_ _1\"> </span>in <span class=\"_ _24\"> </span>operazioni <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>aggregazione. <span class=\"_ _24\"></span>Esso <span class=\"_ _24\"> </span>\u00e8 <span class=\"_ _24\"> </span>iscritto <span class=\"_ _1\"> </span>in <span class=\"_ _24\"> </span>bilancio <span class=\"_ _24\"> </span>tra <span class=\"_ _1\"> </span>le <span class=\"_ _24\"> </span>attivit\u00e0<span class=\"_ _567\"> </span> immateriali <span class=\"_ _38\"> </span>quando <span class=\"_ _38\"> </span>sia <span class=\"_ _9\"> </span>effettivamente  rappr<span class=\"_ _2\"></span>esentativo  dei <span class=\"_ _9\"> </span>benefici <span class=\"_ _38\"> </span>economici <span class=\"_ _38\"> </span>futuri <span class=\"_ _38\"> </span>degli<span class=\"_ _567\"> </span>elementi patrimoniali acquisiti.<span class=\"_ _567\"> </span>Le <span class=\"_ _8\"></span>altre <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _8\"></span>immateriali <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>iscritte <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>costo, <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>solo <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>rispettano <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>requisiti <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>autonoma<span class=\"_ _567\"> </span> identificabilit\u00e0 <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>separazione <span class=\"_ _2\"></span>dall\u2019avviamento, <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>probabile <span class=\"_ _2\"></span>realizzo <span class=\"_ _a\"></span>di futuri <span class=\"_ _a\"></span>benefici <span class=\"_ _2\"></span>economici,<span class=\"_ _567\"> </span> e di attendibile misurabilit\u00e0 del costo stesso.<span class=\"_ _567\"> </span>Criteri di valutazione<span class=\"_ _567\"> </span>Le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>immateriali <span class=\"_ _b\"></span>sono <span class=\"_ _8\"></span>rappresentate <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>bilancio <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>acquisto, <span class=\"_ _8\"></span>compr<span class=\"_ _2\"></span>ensivo <span class=\"_ _8\"></span>degli<span class=\"_ _567\"> </span> oneri accessori sostenuti, dedotto l\u2019ammontare degli ammortamenti ef<span class=\"_ _2\"></span>fettuati e delle eventuali<span class=\"_ _567\"> </span> perdite di valor<span class=\"_ _2\"></span>e subite.<span class=\"_ _567\"> </span>Per <span class=\"_ _7d\"></span>le <span class=\"_ _7d\"></span>attivit\u00e0 <span class=\"_ _7d\"></span>immateriali <span class=\"_ _7d\"></span>a <span class=\"_ _3\"></span>vita <span class=\"_ _7d\"></span>utile <span class=\"_ _7d\"></span>definita, <span class=\"_ _7d\"></span>gli <span class=\"_ _7d\"></span>ammortamenti <span class=\"_ _3\"></span>sono <span class=\"_ _7d\"></span>calcolati <span class=\"_ _7d\"></span>in <span class=\"_ _7d\"></span>modo <span class=\"_ _3\"></span>sistematico<span class=\"_ _567\"> </span> a <span class=\"_ _a\"></span>quote <span class=\"_ _2\"></span>costanti <span class=\"_ _a\"></span>mediante <span class=\"_ _2\"></span>aliquote <span class=\"_ _a\"></span>tecnico-economiche <span class=\"_ _a\"></span>rappresentative <span class=\"_ _a\"></span>della <span class=\"_ _2\"></span>residua <span class=\"_ _a\"></span>vita <span class=\"_ _a\"></span>utile.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019avviamento <span class=\"_ _1d\"></span>non <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _1d\"></span>soggetto <span class=\"_ _1d\"></span>ad <span class=\"_ _8\"></span>ammortamento <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>considerazione <span class=\"_ _1d\"></span>della <span class=\"_ _8\"></span>vita <span class=\"_ _1d\"></span>utile <span class=\"_ _1d\"></span>indefinita,<span class=\"_ _567\"> </span> ed <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _b\"></span>sottoposto <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>periodicit\u00e0 <span class=\"_ _8\"></span>annuale <span class=\"_ _b\"></span>alla <span class=\"_ _8\"></span>verifica <span class=\"_ _8\"></span>dell\u2019adeguatezza <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>valor<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>iscrizione<span class=\"_ _567\"> </span> (impairment test). <span class=\"_ _2\"></span>A tal <span class=\"_ _2\"></span>fine viene <span class=\"_ _2\"></span>identificata l\u2019unit\u00e0 <span class=\"_ _2\"></span>generatrice di <span class=\"_ _2\"></span>flussi finanziari <span class=\"_ _2\"></span>cui attribuire<span class=\"_ _567\"> </span> l\u2019avviamento. Nell\u2019ambito <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Gruppo Banco <span class=\"_ _2\"></span>Desio le <span class=\"_ _2\"></span>unit\u00e0 generatrici <span class=\"_ _2\"></span>di flussi <span class=\"_ _2\"></span>finanziari <span class=\"_ _2\"></span>(CGU)<span class=\"_ _567\"> </span> corrispondono alle legal entity<span class=\"_ _a\"></span>.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019ammontare dell\u2019eventuale riduzione di valore \u00e8 determinato <span class=\"_ _2\"></span>sulla base della differenza tra<span class=\"_ _567\"> </span> il valore di iscrizione dell\u2019avviamento e il suo valor<span class=\"_ _2\"></span>e di recupero, se inferior<span class=\"_ _2\"></span>e. Detto valore di<span class=\"_ _567\"> </span> recuper<span class=\"_ _2\"></span>o <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _1d\"></span>pari <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>maggiore <span class=\"_ _8\"></span>tra <span class=\"_ _1d\"></span>il <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _1d\"></span>dell\u2019unit\u00e0 <span class=\"_ _8\"></span>generatrice <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>flussi <span class=\"_ _8\"></span>finanziari <span class=\"_ _1d\"></span>attesi, <span class=\"_ _8\"></span>al<span class=\"_ _567\"> </span> netto degli eventuali costi di vendita, e il relativo valor<span class=\"_ _2\"></span>e d\u2019uso.<span class=\"_ _567\"> </span>Eventuali <span class=\"_ _9\"> </span>rettifiche <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>valore <span class=\"_ _9\"> </span>dovute  a <span class=\"_ _9\"> </span>per<span class=\"_ _2\"></span>dita <span class=\"_ _38\"> </span>di <span class=\"_ _9\"> </span>valore <span class=\"_ _9\"> </span>(impairment), <span class=\"_ _9\"> </span>sono  da <span class=\"_ _9\"> </span>rilevare <span class=\"_ _9\"> </span>in<span class=\"_ _567\"> </span> contropartita al Conto Economico, senza possibilit\u00e0 di aver<span class=\"_ _2\"></span>e successive riprese di valore.<span class=\"_ _567\"> </span>I costi per indennit\u00e0 di abbandono locali inerenti agli immobili non di pr<span class=\"_ _2\"></span>opriet\u00e0 sono<span class=\"_ _567\"> </span> ammortizzati <span class=\"_ _1d\"></span>con <span class=\"_ _1d\"></span>aliquote <span class=\"_ _1d\"></span>determinate <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>ragione <span class=\"_ _8\"></span>del<span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>durata <span class=\"_ _1d\"></span>del <span class=\"_ _1d\"></span>corrispondente <span class=\"_ _1d\"></span>contratto<span class=\"_ _567\"> </span> d\u2019affitto (compr<span class=\"_ _2\"></span>eso rinnovo).<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>Le <span class=\"_ _b\"></span>att<span class=\"_ _b\"></span>ivit\u00e0 <span class=\"_ _b\"></span>immateriali <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>eliminate <span class=\"_ _b\"></span>dall\u2019attivo <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>momento <span class=\"_ _b\"></span>della <span class=\"_ _8\"></span>loro <span class=\"_ _b\"></span>dismissione <span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>quando<span class=\"_ _567\"> </span> non si attendono pi\u00f9 benefici economici futuri.<span class=\"_ _567\"> </span>Criteri di rilevazione delle componenti reddituali<span class=\"_ _567\"> </span>Gli <span class=\"_ _3\"></span>ammortamenti <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>le <span class=\"_ _3\"></span>eventuali <span class=\"_ _a\"></span>perdite <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>valore <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>rilevati <span class=\"_ _a\"></span>a <span class=\"_ _3\"></span>conto <span class=\"_ _a\"></span>economico <span class=\"_ _a\"></span>tra <span class=\"_ _3\"></span>le <span class=\"_ _a\"></span>rettifiche<span class=\"_ _567\"> </span> di valore nette su attivit\u00e0 immateriali.<span class=\"_ _567\"> </span>Le <span class=\"_ _a\"></span>rettifiche <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>valore <span class=\"_ _3\"></span>relative <span class=\"_ _a\"></span>ai <span class=\"_ _a\"></span>costi <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>ristrutturazione <span class=\"_ _a\"></span>d\u2019immobili <span class=\"_ _a\"></span>non <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>propriet\u00e0 <span class=\"_ _3\"></span>sono <span class=\"_ _a\"></span>rilevate<span class=\"_ _567\"> </span> a conto economico tra gli altri oneri di gestione.<span class=\"_ _567\"> </span>Modalit\u00e0 di determinazione delle perdite di valore degli strumenti finanziari IFRS 9 (impairment)<span class=\"_ _567\"> </span>Ad <span class=\"_ _2\"></span>ogni data <span class=\"_ _2\"></span>di bilancio <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>di situazione <span class=\"_ _2\"></span>infrannuale, i <span class=\"_ _2\"></span>finanziamenti <span class=\"_ _2\"></span>e i <span class=\"_ _2\"></span>titoli di <span class=\"_ _2\"></span>debito <span class=\"_ _2\"></span>classificati<span class=\"_ _567\"> </span> nelle voci delle <span class=\"_ _2\"></span>\u201cAttivit\u00e0 finanziarie valutate al <span class=\"_ _2\"></span>costo ammortizzato\u201d e <span class=\"_ _2\"></span>delle \u201cAttivit\u00e0 finanziarie<span class=\"_ _567\"> </span> valutate al fair value con impatto sulla redditivit\u00e0 complessiva\u201d - nonch\u00e9 le esposizioni fuori<span class=\"_ _567\"> </span> bilancio rappresentate dagli impegni ad er<span class=\"_ _2\"></span>ogare fondi e dalle garanzie rilasciate - devono<span class=\"_ _567\"> </span> essere <span class=\"_ _8\"></span>assoggettate <span class=\"_ _1d\"></span>ad <span class=\"_ _1d\"></span>un <span class=\"_ _1d\"></span>processo <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>impairment, <span class=\"_ _1d\"></span>finalizzato <span class=\"_ _24\"></span>a <span class=\"_ _8\"></span>stimare <span class=\"_ _1d\"></span>le <span class=\"_ _1d\"></span>perdite <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>valore<span class=\"_ _567\"> </span> attese per rischio di credito (cosiddette \u201cECL \u2013 Expected Cr<span class=\"_ _2\"></span>edit Losses\u201d).<span class=\"_ _567\"> </span>Aspetti generali del modello di impairment<span class=\"_ _567\"> </span>Secondo il modello di calcolo delle Expected Credit Losses le per<span class=\"_ _2\"></span>dite devono essere registrate<span class=\"_ _567\"> </span> non solo facendo riferimento alle oggettive evidenze di perdite di valor<span class=\"_ _2\"></span>e gi\u00e0 manifestatesi alla<span class=\"_ _567\"> </span> data di valutazione, ma anche sulla base dell\u2019aspettativa di perdite di valor<span class=\"_ _2\"></span>e future non ancora<span class=\"_ _567\"> </span> verificatesi.<span class=\"_ _567\"> </span>In <span class=\"_ _8\"></span>particolare, <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>modello <span class=\"_ _1d\"></span>ECL <span class=\"_ _8\"></span>prevede <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>i <span class=\"_ _1d\"></span>sopracitati <span class=\"_ _8\"></span>strumenti <span class=\"_ _1d\"></span>debbano <span class=\"_ _8\"></span>essere <span class=\"_ _8\"></span>classificati<span class=\"_ _567\"> </span> in <span class=\"_ _9\"> </span>tre <span class=\"_ _9\"> </span>distinti <span class=\"_ _9\"> </span>\u201cStage\u201d, <span class=\"_ _9\"> </span>in <span class=\"_ _38\"> </span>funzione <span class=\"_ _9\"> </span>della <span class=\"_ _9\"> </span>loro <span class=\"_ _9\"> </span>qualit\u00e0 <span class=\"_ _9\"> </span>creditizia <span class=\"_ _9\"> </span>assoluta <span class=\"_ _38\"> </span>o <span class=\"_ _9\"> </span>relativa <span class=\"_ _9\"> </span>rispetto<span class=\"_ _567\"> </span> all\u2019erogazione iniziale, a cui corrispondono diversi criteri di misurazione delle per<span class=\"_ _2\"></span>dite attese.<span class=\"_ _567\"> </span> Nel dettaglio:<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Stage <span class=\"_ _2\"></span>1: accoglie <span class=\"_ _2\"></span>le attivit\u00e0 <span class=\"_ _2\"></span>finanziarie performing, <span class=\"_ _2\"></span>originate <span class=\"_ _2\"></span>o acquisite, <span class=\"_ _2\"></span>per le <span class=\"_ _2\"></span>quali non <span class=\"_ _a\"></span>si<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>osserva un significativo <span class=\"_ _b\"></span>deterioramento del <span class=\"_ _b\"></span>rischio di <span class=\"_ _b\"></span>credito (\u201cSICR \u2013 Significant <span class=\"_ _b\"></span>Increase<span class=\"_ _567\"> </span> in Credit Risk\u201d) rispetto alla data di rilevazione iniziale;<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Stage <span class=\"_ _9\"> </span>2: <span class=\"_ _1\"> </span>accoglie <span class=\"_ _9\"> </span>le <span class=\"_ _1\"> </span>attivit\u00e0 <span class=\"_ _9\"> </span>finanziarie <span class=\"_ _9\"> </span>performing <span class=\"_ _1\"> </span>che <span class=\"_ _9\"> </span>alla <span class=\"_ _9\"> </span>data <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>valutazione <span class=\"_ _1\"> </span>hanno<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>registrato <span class=\"_ _b\"></span>un <span class=\"_ _8\"></span>significativo <span class=\"_ _8\"></span>deterioramento <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>rischio <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>credito <span class=\"_ _8\"></span>(SICR) <span class=\"_ _b\"></span>rispetto <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>prima<span class=\"_ _567\"> </span> iscrizione, sebbene non deteriorate;<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Stage <span class=\"_ _24\"> </span>3: <span class=\"_ _1\"> </span>comprende <span class=\"_ _24\"></span>tutte <span class=\"_ _24\"> </span>le <span class=\"_ _1\"> </span>esposizioni <span class=\"_ _24\"> </span>per <span class=\"_ _1\"> </span>le <span class=\"_ _1\"> </span>quali <span class=\"_ _24\"> </span>si <span class=\"_ _1\"> </span>riscontrino <span class=\"_ _24\"> </span>uno <span class=\"_ _1\"> </span>o <span class=\"_ _24\"> </span>pi\u00f9 <span class=\"_ _1\"> </span>eventi <span class=\"_ _24\"> </span>in<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>grado <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>impattare <span class=\"_ _1d\"></span>negativamente <span class=\"_ _24\"></span>sui <span class=\"_ _1d\"></span>flussi <span class=\"_ _1d\"></span>finanziari <span class=\"_ _24\"></span>(evidenze <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>impairment), <span class=\"_ _24\"></span>ossia <span class=\"_ _1d\"></span>le<span class=\"_ _567\"> </span> esposizioni che sono considerate come deteriorate.<span class=\"_ _567\"> </span>Per le esposizioni rientranti nello Stage 1 la perdita attesa viene contabilizzata, alla data di<span class=\"_ _567\"> </span> rilevazione iniziale <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>ad ogni <span class=\"_ _b\"></span>data di <span class=\"_ _b\"></span>reporting successiva, <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>un orizzonte <span class=\"_ _b\"></span>temporale fino <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>un<span class=\"_ _567\"> </span> anno; <span class=\"_ _2\"></span>per quelle <span class=\"_ _a\"></span>riconducibili allo <span class=\"_ _2\"></span>Stage <span class=\"_ _2\"></span>2 e <span class=\"_ _a\"></span>3 le <span class=\"_ _2\"></span>perdite <span class=\"_ _2\"></span>attese <span class=\"_ _2\"></span>vengono rilevate <span class=\"_ _a\"></span>in un <span class=\"_ _2\"></span>orizzonte<span class=\"_ _567\"> </span> temporale che considera tutta la vita residua dello strumento (lifetime).<span class=\"_ _567\"> </span>Eccezione <span class=\"_ _7c\"> </span>a <span class=\"_ _7c\"> </span>quanto <span class=\"_ _7c\"> </span>sopra <span class=\"_ _7c\"> </span>\u00e8 <span class=\"_ _258\"> </span>rappresentata <span class=\"_ _77\"> </span>dalle <span class=\"_ _258\"> </span>attivit\u00e0 <span class=\"_ _7c\"> </span>finanziarie <span class=\"_ _7c\"> </span>considerate <span class=\"_ _7c\"> </span>come<span class=\"_ _567\"> </span>deteriorate <span class=\"_ _8\"></span>fin <span class=\"_ _8\"></span>dalla <span class=\"_ _8\"></span>loro <span class=\"_ _b\"></span>acquisizione <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>origine <span class=\"_ _8\"></span>(cosiddet<span class=\"_ _b\"></span>ti <span class=\"_ _8\"></span>\u201cPOCI <span class=\"_ _8\"></span>\u2013 <span class=\"_ _8\"></span>Purchased <span class=\"_ _b\"></span>or <span class=\"_ _8\"></span>Originated<span class=\"_ _567\"> </span>Credit Impair<span class=\"_ _2\"></span>ed\u201d), per la quale si fa rinvio a quanto illustrato nel paragrafo \u201cAttivit\u00e0 finanziarie<span class=\"_ _567\"> </span>deteriorate acquisite o originate\u201d.<span class=\"_ _567\"> </span>Il <span class=\"_ _8\"></span>perimetr<span class=\"_ _2\"></span>o <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>esposizioni <span class=\"_ _b\"></span>classificate <span class=\"_ _8\"></span>nello <span class=\"_ _8\"></span>Stage <span class=\"_ _b\"></span>3 <span class=\"_ _8\"></span>corrisponde <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>quello <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>esposizioni<span class=\"_ _567\"> </span>deteriorate, <span class=\"_ _7d\"></span>individuate <span class=\"_ _3\"></span>sulla <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>definizioni <span class=\"_ _7d\"></span>stabil<span class=\"_ _b\"></span>ite <span class=\"_ _7d\"></span>dalla <span class=\"_ _3\"></span>normativa <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>vigilanza <span class=\"_ _3\"></span>(Circolar<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span>di Banca d\u2019Italia n. 272 \u201cMatrice dei conti\u201d) e richiamate dalla Circolar<span class=\"_ _2\"></span>e di Banca d\u2019Italia n. 262<span class=\"_ _567\"> </span>\u201cIl <span class=\"_ _24\"> </span>bilancio <span class=\"_ _1\"> </span>bancario: <span class=\"_ _1\"> </span>schemi <span class=\"_ _1\"> </span>e <span class=\"_ _1\"> </span>regole <span class=\"_ _24\"></span>di <span class=\"_ _1\"> </span>compilazione\u201d, <span class=\"_ _24\"> </span>in <span class=\"_ _1\"> </span>quanto <span class=\"_ _1\"> </span>ritenute <span class=\"_ _1\"> </span>coerenti <span class=\"_ _24\"> </span>con <span class=\"_ _1\"> </span>la<span class=\"_ _567\"> </span>normativa contabile IAS/IFRS, in termini di evidenze obiettive di impairment. Nel dettaglio, le<span class=\"_ _567\"> </span>richiamate circolari individuano le seguenti categorie di attivit\u00e0 deteriorate:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws159\">Soffer<span class=\"_ _2\"></span>enze: rappresentano il complesso delle esposizioni per cassa e \u201cfuori bilancio\u201d nei<span class=\"_ _567\"> </span></span>confronti di un soggetto in stato di insolvenza (anche non accertato giudizialmente) o in<span class=\"_ _567\"> </span>situazioni <span class=\"_ _24\"></span>sostanzialmente <span class=\"_ _24\"></span>equiparabili, <span class=\"_ _24\"></span>indipendentemente <span class=\"_ _24\"></span>dalle <span class=\"_ _24\"></span>eventuali <span class=\"_ _24\"></span>previsioni <span class=\"_ _1d\"></span>di<span class=\"_ _567\"> </span>perdita formulate dalla Banca;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws11d\">Inadempienze probabili (\u201cunlikely to pay\u201d): rappr<span class=\"_ _2\"></span>esentano le esposizioni per cassa e<span class=\"_ _567\"> </span></span>fuori <span class=\"_ _24\"></span>bilancio, <span class=\"_ _1d\"></span>per <span class=\"_ _24\"> </span>cui <span class=\"_ _24\"> </span>non <span class=\"_ _24\"></span>ricorrono <span class=\"_ _1d\"></span>le <span class=\"_ _24\"></span>condizioni <span class=\"_ _24\"></span>per <span class=\"_ _24\"></span>la <span class=\"_ _1d\"></span>classificazione <span class=\"_ _24\"> </span>del <span class=\"_ _24\"> </span>debitore <span class=\"_ _1d\"></span>fra<span class=\"_ _567\"> </span>le <span class=\"_ _1\"> </span>sofferenze <span class=\"_ _24\"> </span>e <span class=\"_ _9\"> </span>per <span class=\"_ _1\"> </span>le <span class=\"_ _1\"> </span>quali <span class=\"_ _1\"> </span>si <span class=\"_ _9\"> </span>ritiene <span class=\"_ _1\"> </span>improbabile <span class=\"_ _1\"> </span>che, <span class=\"_ _1\"> </span>senza <span class=\"_ _1\"> </span>il <span class=\"_ _9\"> </span>ricorso <span class=\"_ _1\"> </span>ad <span class=\"_ _1\"> </span>azioni <span class=\"_ _9\"> </span>quali<span class=\"_ _567\"> </span>l\u2019escussione delle garanzie, il debitore adempia integralmente (in linea capitale e/o inter<span class=\"_ _2\"></span>essi)<span class=\"_ _567\"> </span>alle sue obbligazioni creditizie. T<span class=\"_ _7d\"></span>ale valutazione viene effettuata in maniera indipendente<span class=\"_ _567\"> </span>dalla <span class=\"_ _8\"></span>presenza <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>eventuali <span class=\"_ _8\"></span>importi <span class=\"_ _8\"></span>(o <span class=\"_ _8\"></span>rate) <span class=\"_ _8\"></span>scaduti <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>pagati. <span class=\"_ _8\"></span>La <span class=\"_ _8\"></span>classificazione <span class=\"_ _1d\"></span>tra <span class=\"_ _8\"></span>le<span class=\"_ _567\"> </span>inadempienze probabili non \u00e8 necessariamente legata alla pr<span class=\"_ _2\"></span>esenza esplicita di anomalie,<span class=\"_ _567\"> </span>quali <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>mancato <span class=\"_ _3\"></span>rimborso, <span class=\"_ _3\"></span>ma <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>legata <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>sussistenza <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>elementi <span class=\"_ _3\"></span>indicat<span class=\"_ _b\"></span>ivi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>situazione<span class=\"_ _567\"> </span>di rischio di inadempimento del debitore (ad esempio, una crisi del settor<span class=\"_ _2\"></span>e industriale in<span class=\"_ _567\"> </span>cui opera il debitore);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Esposizioni scadute e/o <span class=\"_ _2\"></span>sconfinanti deteriorate: le esposizioni <span class=\"_ _2\"></span>per cassa, diverse <span class=\"_ _2\"></span>da quelle<span class=\"_ _567\"> </span></span>classificate <span class=\"_ _24\"> </span>tra <span class=\"_ _1\"> </span>le <span class=\"_ _24\"> </span>sofferenze <span class=\"_ _24\"></span>o <span class=\"_ _24\"> </span>le <span class=\"_ _1\"> </span>inadempienze <span class=\"_ _24\"> </span>probabili, <span class=\"_ _24\"> </span>che, <span class=\"_ _1\"> </span>alla <span class=\"_ _24\"> </span>data <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>riferimento,<span class=\"_ _567\"> </span>presentano <span class=\"_ _b\"></span>una <span class=\"_ _8\"></span>posizione <span class=\"_ _b\"></span>scaduta <span class=\"_ _8\"></span>e/o <span class=\"_ _b\"></span>sconfinante <span class=\"_ _8\"></span>da <span class=\"_ _b\"></span>pi\u00f9 <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>90 <span class=\"_ _b\"></span>giorni, <span class=\"_ _8\"></span>secondo <span class=\"_ _b\"></span>le <span class=\"_ _8\"></span>soglie<span class=\"_ _567\"> </span>di <span class=\"_ _8\"></span>significativit\u00e0 <span class=\"_ _8\"></span>previste <span class=\"_ _8\"></span>dalla <span class=\"_ _8\"></span>citata <span class=\"_ _8\"></span>normativa. <span class=\"_ _8\"></span>Per <span class=\"_ _8\"></span>il <span class=\"_ _1d\"></span>Gruppo <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>esposizioni <span class=\"_ _8\"></span>scadute <span class=\"_ _8\"></span>e/o<span class=\"_ _567\"> </span>sconfinanti <span class=\"_ _1d\"></span>deteriorate <span class=\"_ _1d\"></span>sono <span class=\"_ _1d\"></span>determinate <span class=\"_ _1d\"></span>facendo <span class=\"_ _24\"></span>riferimento <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>posizione <span class=\"_ _1d\"></span>del <span class=\"_ _1d\"></span>singolo<span class=\"_ _567\"> </span>debitore.<span class=\"_ _567\"> </span>In aggiunta, la normativa di Banca d\u2019Italia, in linea con gli standard dell\u2019EBA, ha intr<span class=\"_ _2\"></span>odotto la<span class=\"_ _567\"> </span>definizione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>\u201cesposizioni <span class=\"_ _2\"></span>oggetto di <span class=\"_ _a\"></span>concessione\u201d <span class=\"_ _2\"></span>(cosiddette \u201cForborne <span class=\"_ _a\"></span>Exposure\u201d). <span class=\"_ _2\"></span>T<span class=\"_ _3\"></span>rattasi<span class=\"_ _567\"> </span>in <span class=\"_ _3\"></span>particolare <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>esposizioni <span class=\"_ _a\"></span>beneficiarie <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>misure <span class=\"_ _7d\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _3\"></span>tolleranza, <span class=\"_ _3\"></span>che <span class=\"_ _a\"></span>consistono <span class=\"_ _3\"></span>in <span class=\"_ _a\"></span>concessioni,<span class=\"_ _567\"> </span>in <span class=\"_ _24\"> </span>termini <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>modifica <span class=\"_ _24\"> </span>e/o <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>rifinanziamento <span class=\"_ _24\"></span>di <span class=\"_ _24\"> </span>un <span class=\"_ _1\"> </span>preesistente <span class=\"_ _1d\"></span>credito, <span class=\"_ _24\"> </span>nei <span class=\"_ _24\"> </span>confronti <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>un<span class=\"_ _567\"> </span>debitore <span class=\"_ _1d\"></span>esclusivamente <span class=\"_ _24\"></span>in <span class=\"_ _24\"></span>ragione <span class=\"_ _24\"></span>di, <span class=\"_ _1d\"></span>o <span class=\"_ _24\"> </span>per <span class=\"_ _24\"> </span>prevenire, <span class=\"_ _1d\"></span>un <span class=\"_ _24\"></span>suo <span class=\"_ _24\"></span>stato <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>difficolt\u00e0 <span class=\"_ _24\"></span>finanziaria<span class=\"_ _567\"> </span>che potrebbe aver<span class=\"_ _2\"></span>e effetti negativi sulla sua capacit\u00e0 di adempiere agli impegni contrattuali<span class=\"_ _567\"> </span>originariamente assunti, e che non sarebber<span class=\"_ _2\"></span>o state concesse ad un altro debitore con analogo<span class=\"_ _567\"> </span>profilo <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>rischio <span class=\"_ _24\"> </span>non <span class=\"_ _24\"></span>in <span class=\"_ _1d\"></span>difficolt\u00e0 <span class=\"_ _1d\"></span>finanziaria. <span class=\"_ _24\"> </span>Dette <span class=\"_ _24\"></span>concessioni <span class=\"_ _1d\"></span>devono <span class=\"_ _24\"> </span>essere <span class=\"_ _1d\"></span>identificate <span class=\"_ _24\"></span>a<span class=\"_ _567\"> </span>livello <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>singola <span class=\"_ _2\"></span>linea <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>credito <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>possono <span class=\"_ _2\"></span>riguardare <span class=\"_ _a\"></span>esposizioni <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>debitori classificati <span class=\"_ _a\"></span>sia <span class=\"_ _2\"></span>nello<span class=\"_ _567\"> </span>status performing che nello status non performing (deteriorato).<span class=\"_ _567\"> </span>Per <span class=\"_ _a\"></span>le <span class=\"_ _2\"></span>esposizioni <span class=\"_ _a\"></span>con <span class=\"_ _2\"></span>misure <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>forbearance, <span class=\"_ _a\"></span>classificate <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _a\"></span>inadempienze <span class=\"_ _2\"></span>probabili, <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>ritorno<span class=\"_ _567\"> </span>tra le esposizioni performing, ed in particolare tra le esposizioni dello \u201cStage 2\u201d, pu\u00f2 avvenire<span class=\"_ _567\"> </span>solo dopo che sia trascorso un anno dal momento della concessione (cosiddetto \u201cprobation<span class=\"_ _567\"> </span>period\u201d) e che siano soddisfatte tutte le altre condizioni pr<span class=\"_ _2\"></span>eviste dal paragrafo 157 dell\u2019ITS<span class=\"_ _567\"> </span>dell\u2019EBA.<span class=\"_ _567\"> </span>In <span class=\"_ _24\"> </span>ogni <span class=\"_ _1\"> </span>caso, <span class=\"_ _24\"> </span>le <span class=\"_ _1\"> </span>esposizioni <span class=\"_ _24\"> </span>rinegoziate <span class=\"_ _1\"> </span>non <span class=\"_ _24\"> </span>devono <span class=\"_ _1\"> </span>essere <span class=\"_ _24\"></span>considerate <span class=\"_ _24\"> </span>forborne <span class=\"_ _1\"> </span>quando <span class=\"_ _24\"> </span>il<span class=\"_ _567\"> </span>debitore <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>si tr<span class=\"_ _2\"></span>ovi in <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>situazione di <span class=\"_ _2\"></span>difficolt\u00e0 <span class=\"_ _2\"></span>finanziaria: trattasi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>rinegoziazioni concesse<span class=\"_ _567\"> </span>per motivi commerciali.<span class=\"_ _567\"> </span>Perdite di valor<span class=\"_ _2\"></span>e su strumenti finanziari performing<span class=\"_ _567\"> </span>Per <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>attivit\u00e0 finanziarie <span class=\"_ _a\"></span>performing, ossia <span class=\"_ _a\"></span>per quelle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>considerate deteriorate <span class=\"_ _a\"></span>come<span class=\"_ _567\"> </span>in <span class=\"_ _1\"> </span>precedenza <span class=\"_ _24\"> </span>definite, <span class=\"_ _1\"> </span>si <span class=\"_ _1\"> </span>rende <span class=\"_ _24\"> </span>necessario <span class=\"_ _1\"> </span>valutare, <span class=\"_ _24\"> </span>a <span class=\"_ _1\"> </span>ciascuna <span class=\"_ _1\"> </span>reporting <span class=\"_ _1\"> </span>date, <span class=\"_ _1\"> </span>a <span class=\"_ _1\"> </span>livello <span class=\"_ _1\"> </span>di<span class=\"_ _567\"> </span>singolo <span class=\"_ _8\"></span>rapporto, <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>presenza <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>significativo <span class=\"_ _8\"></span>deterioramento <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>rischio <span class=\"_ _8\"></span>creditizio <span class=\"_ _8\"></span>(SICR <span class=\"_ _8\"></span>\u2013<span class=\"_ _567\"> </span>\u201cSignificant <span class=\"_ _8\"></span>Increase <span class=\"_ _8\"></span>in <span class=\"_ _1d\"></span>Credit <span class=\"_ _8\"></span>Risk\u201d), <span class=\"_ _1d\"></span>tramite <span class=\"_ _8\"></span>confronto <span class=\"_ _8\"></span>tra <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>rischio <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>credito <span class=\"_ _8\"></span>associato <span class=\"_ _1d\"></span>allo<span class=\"_ _567\"> </span>strumento <span class=\"_ _b\"></span>finanziario <span class=\"_ _8\"></span>all\u2019atto <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>valutazione <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>quello <span class=\"_ _8\"></span>al <span class=\"_ _b\"></span>momento <span class=\"_ _b\"></span>iniziale <span class=\"_ _8\"></span>dell\u2019erogazione o<span class=\"_ _567\"> </span>dell\u2019acquisizione. <span class=\"_ _a\"></span>T<span class=\"_ _3\"></span>ale <span class=\"_ _a\"></span>confronto <span class=\"_ _a\"></span>viene <span class=\"_ _a\"></span>effettuato <span class=\"_ _a\"></span>assumendo <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>riferimento <span class=\"_ _2\"></span>sia <span class=\"_ _a\"></span>criteri <span class=\"_ _a\"></span>quantitativi<span class=\"_ _567\"> </span>che <span class=\"_ _2\"></span>qualitativi. <span class=\"_ _2\"></span>Pi\u00f9 <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>dettaglio, <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>fine <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>accertare <span class=\"_ _2\"></span>l\u2019esistenza <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>significativo <span class=\"_ _2\"></span>deterioramento<span class=\"_ _567\"> </span>della <span class=\"_ _8\"></span>qualit\u00e0 <span class=\"_ _b\"></span>creditizia <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>il <span class=\"_ _b\"></span>conseguente <span class=\"_ _8\"></span>passaggio <span class=\"_ _8\"></span>dello <span class=\"_ _8\"></span>strumento <span class=\"_ _b\"></span>finanziario <span class=\"_ _8\"></span>dallo <span class=\"_ _8\"></span>Stage <span class=\"_ _8\"></span>1<span class=\"_ _567\"> </span>allo Stage 2, il Gruppo Banco Desio ha individuato i seguenti criteri (\u201cStage Assignment\u201d):<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">criteri <span class=\"_ _8\"></span>quantitativi <span class=\"_ _8\"></span>relativi, <span class=\"_ _8\"></span>basati <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>osservazioni <span class=\"_ _1d\"></span>statistiche <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>su <span class=\"_ _1d\"></span>variazioni <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>PD <span class=\"_ _1d\"></span>oltre<span class=\"_ _567\"> </span></span>una determinata soglia considerata come un indicatore di backstop, ritenute espr<span class=\"_ _2\"></span>essione<span class=\"_ _567\"> </span>di intervenuto significativo incremento del rischio di cr<span class=\"_ _2\"></span>edito nel tempo;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">criteri <span class=\"_ _258\"> </span>qualitativi <span class=\"_ _1f\"> </span>assoluti, <span class=\"_ _258\"> </span>rappresentati <span class=\"_ _258\"> </span>dall\u2019identificazione <span class=\"_ _258\"> </span>di <span class=\"_ _258\"> </span>trigger <span class=\"_ _1f\"> </span>event <span class=\"_ _258\"> </span>o <span class=\"_ _258\"> </span>dal<span class=\"_ _567\"> </span></span>superamento di soglie assolute nell\u2019ambito del processo di monitoraggio del cr<span class=\"_ _2\"></span>edito;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">backstop <span class=\"_ _8\"></span>indicators, <span class=\"_ _b\"></span>ovvero <span class=\"_ _8\"></span>fattori <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>\u201cdelinquency\u201d <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>credito, <span class=\"_ _8\"></span>la <span class=\"_ _b\"></span>cui <span class=\"_ _8\"></span>manifestazione <span class=\"_ _8\"></span>fa<span class=\"_ _567\"> </span></span>presumer<span class=\"_ _2\"></span>e che si sia <span class=\"_ _2\"></span>verificato un significativo <span class=\"_ _2\"></span>incremento del rischio <span class=\"_ _2\"></span>di credito, <span class=\"_ _2\"></span>a meno di<span class=\"_ _567\"> </span>evidenze contrarie.<span class=\"_ _567\"> </span>Per ulteriori dettagli sul modello di determinazione delle perdite attese sulle esposizioni non<span class=\"_ _567\"> </span>deteriorate, con particolare riferimento ai criteri di stage assignment, alla modalit\u00e0 di calcolo<span class=\"_ _567\"> </span>dei parametri di rischio, agli scenari previsionali macr<span class=\"_ _2\"></span>oeconomici e alle relative probabilit\u00e0 di<span class=\"_ _567\"> </span>accadimento, <span class=\"_ _1d\"></span>si <span class=\"_ _24\"></span>fa <span class=\"_ _1d\"></span>rinvio <span class=\"_ _24\"></span>a <span class=\"_ _1d\"></span>quanto <span class=\"_ _24\"></span>illustrato <span class=\"_ _1d\"></span>nel <span class=\"_ _24\"></span>paragrafo <span class=\"_ _1d\"></span>\u201c2.3 <span class=\"_ _24\"> </span>Metodi <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>misurazione <span class=\"_ _24\"></span>delle<span class=\"_ _567\"> </span>perdite attese\u201d contenuto nella Parte E della pr<span class=\"_ _2\"></span>esente Nota Integrativa, in corrispondenza della<span class=\"_ _567\"> </span>sezione dedicata al rischio di credito.<span class=\"_ _567\"> </span>Perdite di valor<span class=\"_ _2\"></span>e su strumenti finanziari deteriorati<span class=\"_ _567\"> </span>Come in <span class=\"_ _b\"></span>precedenza <span class=\"_ _b\"></span>illustrato, <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>finanziarie <span class=\"_ _b\"></span>deteriorate, alle <span class=\"_ _b\"></span>quali <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _b\"></span>associata <span class=\"_ _b\"></span>una<span class=\"_ _567\"> </span>probabilit\u00e0 <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>default <span class=\"_ _1d\"></span>del <span class=\"_ _24\"> </span>100%, <span class=\"_ _24\"></span>l\u2019ammontare <span class=\"_ _1d\"></span>delle <span class=\"_ _24\"></span>rettifiche <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>valore <span class=\"_ _1d\"></span>per <span class=\"_ _24\"></span>le <span class=\"_ _24\"></span>perdite <span class=\"_ _1d\"></span>attese<span class=\"_ _567\"> </span>relative a ciascun cr<span class=\"_ _2\"></span>edito \u00e8 pari alla differenza tra il valor<span class=\"_ _2\"></span>e di bilancio (situazione infrannuale)<span class=\"_ _567\"> </span>dello stesso al momento della valutazione (costo ammortizzato), ed il valore attuale dei pr<span class=\"_ _2\"></span>evisti<span class=\"_ _567\"> </span>flussi <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>cassa <span class=\"_ _1d\"></span>futuri, <span class=\"_ _24\"></span>calcolato <span class=\"_ _1d\"></span>applicando <span class=\"_ _24\"> </span>il <span class=\"_ _24\"></span>tasso <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>interesse <span class=\"_ _8\"></span>effettivo <span class=\"_ _24\"></span>originario <span class=\"_ _1d\"></span>o <span class=\"_ _24\"></span>una <span class=\"_ _1d\"></span>sua<span class=\"_ _567\"> </span>ragionevole approssimazione laddove il tasso originario non sia dir<span class=\"_ _2\"></span>ettamente reperibile. I<span class=\"_ _567\"> </span>flussi finanziari <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>stimati <span class=\"_ _b\"></span>sulla <span class=\"_ _b\"></span>base <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>previsioni <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>recuper<span class=\"_ _2\"></span>o <span class=\"_ _b\"></span>attese <span class=\"_ _b\"></span>lungo <span class=\"_ _b\"></span>l\u2019intera <span class=\"_ _b\"></span>durata<span class=\"_ _567\"> </span>dell\u2019attivit\u00e0 (lifetime), tenuto conto del presumibile valor<span class=\"_ _2\"></span>e di realizzo delle eventuali garanzie.<span class=\"_ _567\"> </span>Al <span class=\"_ _1\"> </span>fine <span class=\"_ _1\"> </span>della <span class=\"_ _1\"> </span>stima <span class=\"_ _1\"> </span>dei <span class=\"_ _1\"> </span>previsti <span class=\"_ _24\"> </span>flussi <span class=\"_ _1\"> </span>incassati <span class=\"_ _1\"> </span>e <span class=\"_ _1\"> </span>relativa <span class=\"_ _24\"> </span>tempist<span class=\"_ _b\"></span>ica, <span class=\"_ _1\"> </span>i <span class=\"_ _1\"> </span>crediti <span class=\"_ _24\"> </span>in <span class=\"_ _1\"> </span>esame <span class=\"_ _1\"> </span>sono<span class=\"_ _567\"> </span>oggetto di un processo di valutazione analitica. Per alcune categorie omogenee di cr<span class=\"_ _2\"></span>editi<span class=\"_ _567\"> </span>deteriorati, i processi valutativi contemplano che le pr<span class=\"_ _2\"></span>evisioni di perdita siano basate su<span class=\"_ _567\"> </span>metodologie di calcolo di tipo \u201cforfettario\u201d, da ricondurre in modo analitico ad ogni singola<span class=\"_ _567\"> </span>posizione. Il perimetro delle esposizioni assoggettate ad un pr<span class=\"_ _2\"></span>ocesso di valutazione forfettaria<span class=\"_ _567\"> </span>\u00e8 rappresentato:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws17e\">dalle soffer<span class=\"_ _2\"></span>enze e inadempienze probabili con esposizione inferiore o uguale ad una soglia<span class=\"_ _567\"> </span></span>di rilevanza stabilita pari a 25 mila Euro;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsb3\">dal complesso delle esposizioni \u201cpast due\u201d deteriorate a prescinder<span class=\"_ _2\"></span>e dalla soglia di<span class=\"_ _567\"> </span></span>rilevanza del<span class=\"_ _b\"></span>l\u2019esposizione. T<span class=\"_ _a\"></span>rattasi <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>particolare dei <span class=\"_ _b\"></span>crediti <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>presentano sconfinamenti<span class=\"_ _567\"> </span>continuativi o ritardati pagamenti, individuati in via automatica a cura delle pr<span class=\"_ _2\"></span>ocedure<span class=\"_ _567\"> </span>informatiche del Gruppo, secondo le citate regole dell\u2019Or<span class=\"_ _2\"></span>gano di Vigilanza.<span class=\"_ _567\"> </span>La <span class=\"_ _8\"></span>valutazione <span class=\"_ _8\"></span>analitica <span class=\"_ _8\"></span>prevede <span class=\"_ _b\"></span>invece <span class=\"_ _8\"></span>criteri <span class=\"_ _8\"></span>minimi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>perdita <span class=\"_ _8\"></span>diversificati <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>funzione <span class=\"_ _8\"></span>dello<span class=\"_ _567\"> </span>stato di <span class=\"_ _b\"></span>rischio <span class=\"_ _b\"></span>della controparte al <span class=\"_ _b\"></span>momento <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>quantificazione (Sofferenza, Inadempienza<span class=\"_ _567\"> </span>Probabile, Past Due), della tipologia di esposizione (Secur<span class=\"_ _2\"></span>ed, Unsecured), della presenza<span class=\"_ _567\"> </span>di <span class=\"_ _1\"> </span>garanzie <span class=\"_ _9\"> </span>diverse <span class=\"_ _1\"> </span>da <span class=\"_ _9\"> </span>quelle <span class=\"_ _1\"> </span>ipotecarie <span class=\"_ _9\"> </span>(fidejussioni, <span class=\"_ _1\"> </span>pegni, <span class=\"_ _1\"> </span>confidi). <span class=\"_ _9\"> </span>Nel <span class=\"_ _1\"> </span>dettaglio, <span class=\"_ _9\"> </span>per <span class=\"_ _1\"> </span>le<span class=\"_ _567\"> </span>esposizioni Secured la valutazione si basa sulla valorizzazione dei beni sottostanti (collateral)<span class=\"_ _567\"> </span>e sull\u2019applicazione di opportuni haircut in funzione della tipologia di garanzia immobiliar<span class=\"_ _2\"></span>e,<span class=\"_ _567\"> </span>mentre <span class=\"_ _3\"></span>per <span class=\"_ _2\"></span>quelle <span class=\"_ _a\"></span>Unsecured <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>previsione <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>perdita <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>definita <span class=\"_ _a\"></span>come <span class=\"_ _2\"></span>complemento <span class=\"_ _a\"></span>rispetto <span class=\"_ _a\"></span>alle<span class=\"_ _567\"> </span>curve di recuper<span class=\"_ _2\"></span>o basate sull\u2019osservazione delle serie storiche interne, tenuto conto di eventuali<span class=\"_ _567\"> </span>elementi mitiganti <span class=\"_ _2\"></span>derivanti dalla <span class=\"_ _2\"></span>presenza <span class=\"_ _2\"></span>di altre <span class=\"_ _2\"></span>garanzie. In <span class=\"_ _2\"></span>aggiunta, ai <span class=\"_ _2\"></span>fini della <span class=\"_ _2\"></span>previsione<span class=\"_ _567\"> </span>di perdita si considera il cosiddetto \u201ctime value\u201d, ossia il tempo stimato per il r<span class=\"_ _2\"></span>ecupero del<span class=\"_ _567\"> </span>credito dif<span class=\"_ _2\"></span>ferenziato in funzione del vintage nonch\u00e9 la probabilit\u00e0 di passaggio allo stato di<span class=\"_ _567\"> </span>soffer<span class=\"_ _2\"></span>enza (Danger Rate) per le esposizioni classificate ad Inadempienza probabile.<span class=\"_ _567\"> </span>In coerenza con gli obiettivi di cessione delle esposizioni cr<span class=\"_ _2\"></span>editizie deteriorate, di volta in volta<span class=\"_ _567\"> </span>stabiliti dal <span class=\"_ _2\"></span>Consiglio di <span class=\"_ _2\"></span>Amministrazione, <span class=\"_ _2\"></span>la quantificazione <span class=\"_ _2\"></span>delle perdite <span class=\"_ _2\"></span>attese delle <span class=\"_ _2\"></span>predette<span class=\"_ _567\"> </span>esposizioni <span class=\"_ _1d\"></span>include <span class=\"_ _1d\"></span>elementi <span class=\"_ _1d\"></span>forward <span class=\"_ _1d\"></span>looking, <span class=\"_ _1d\"></span>attraverso <span class=\"_ _1d\"></span>l\u2019introduzione <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>specifici <span class=\"_ _1d\"></span>scenari <span class=\"_ _1d\"></span>di<span class=\"_ _567\"> </span>vendita, laddove la strategia NPL del Gruppo preveda che il r<span class=\"_ _2\"></span>ecupero delle citate esposizioni<span class=\"_ _567\"> </span>possa avvenire attraverso una cessione sul mer<span class=\"_ _2\"></span>cato, nell\u2019ottica di perseguire una strategia di<span class=\"_ _567\"> </span>derisking volta a ridurre l\u2019NPL ratio, ossia l\u2019incidenza per<span class=\"_ _2\"></span>centuale delle esposizioni deteriorate<span class=\"_ _567\"> </span>rispetto al complesso delle esposizioni.<span class=\"_ _567\"> </span>Conseguentemente, la <span class=\"_ _b\"></span>stima <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>perdite <span class=\"_ _b\"></span>attese <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>tali <span class=\"_ _b\"></span>posizioni <span class=\"_ _b\"></span>riflette, ol<span class=\"_ _b\"></span>tre che <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>recuper<span class=\"_ _2\"></span>o<span class=\"_ _567\"> </span>atteso attraverso la gestione ordinaria (work out) anche la pr<span class=\"_ _2\"></span>esenza, opportunamente calibrata,<span class=\"_ _567\"> </span>dello scenario di vendita e quindi dei relativi flussi di cassa.<span class=\"_ _567\"> </span>Per ulteriori dettagli sul modello di determinazione delle perdite attese sulle esposizioni non<span class=\"_ _567\"> </span>deteriorate, con particolare riferimento ai criteri di stage assignment, alla modalit\u00e0 di calcolo<span class=\"_ _567\"> </span>dei parametri di rischio, agli scenari previsionali macr<span class=\"_ _2\"></span>oeconomici e alle relative probabilit\u00e0 di<span class=\"_ _567\"> </span>accadimento, <span class=\"_ _1d\"></span>si <span class=\"_ _24\"></span>fa <span class=\"_ _1d\"></span>rinvio <span class=\"_ _24\"> </span>a <span class=\"_ _24\"></span>quanto <span class=\"_ _1d\"></span>illustrato <span class=\"_ _24\"></span>nel <span class=\"_ _1d\"></span>paragrafo <span class=\"_ _24\"></span>\u201c2.3 <span class=\"_ _1d\"></span>Metodi <span class=\"_ _24\"> </span>di <span class=\"_ _24\"></span>misurazione <span class=\"_ _1d\"></span>delle<span class=\"_ _567\"> </span>perdite attese\u201d contenuto nella Parte E della pr<span class=\"_ _2\"></span>esente Nota Integrativa, in corrispondenza della<span class=\"_ _567\"> </span>sezione dedicata al rischio di credito.<span class=\"_ _567\"> </span>Considerazione del rischio climatico ambientale<span class=\"_ _567\"> </span>Come indicato nella precedente informativa r<span class=\"_ _2\"></span>elativa al \u201cAspetti climatici e ambientali e<span class=\"_ _567\"> </span>relativi impatti contabili \u201d, nel corso dell\u2019eser<span class=\"_ _2\"></span>cizio di riferimento Banco Desio ha perfezionato<span class=\"_ _567\"> </span>l'analisi dei canali di trasmissione dei rischi climatico-ambientali sui rischi finanziari e l\u2019analisi di<span class=\"_ _567\"> </span>accertamento focalizzata sulla valutazione (delle opportunit\u00e0 e) dei rischi derivanti dai fattori<span class=\"_ _567\"> </span>climatico-ambientali <span class=\"_ _1d\"></span>(fisico <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>transizione), <span class=\"_ _1d\"></span>funzionale <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>quantificazione <span class=\"_ _1d\"></span>del <span class=\"_ _24\"></span>relativo <span class=\"_ _8\"></span>impatto<span class=\"_ _567\"> </span>sugli attivi aziendali. Il rischio di credito \u00e8 risultato esser<span class=\"_ _2\"></span>e il rischio convenzionale di vigilanza<span class=\"_ _567\"> </span>prudenziale pi\u00f9 <span class=\"_ _b\"></span>materialmente influenzato <span class=\"_ _b\"></span>dai <span class=\"_ _b\"></span>fattori climatico-ambientali <span class=\"_ _b\"></span>(fisico <span class=\"_ _b\"></span>e transizione)<span class=\"_ _567\"> </span>che <span class=\"_ _1d\"></span>sono <span class=\"_ _1d\"></span>stati <span class=\"_ _1d\"></span>considerati <span class=\"_ _24\"></span>nella <span class=\"_ _1d\"></span>quantificazione <span class=\"_ _1d\"></span>del <span class=\"_ _1d\"></span>relativo <span class=\"_ _1d\"></span>impatto <span class=\"_ _1d\"></span>sugli <span class=\"_ _24\"></span>attivi <span class=\"_ _1d\"></span>aziendali <span class=\"_ _1d\"></span>per cui <span class=\"_ _24\"> </span>si <span class=\"_ _24\"> </span>fa <span class=\"_ _1\"> </span>rimando <span class=\"_ _24\"> </span>a <span class=\"_ _1\"> </span>quanto <span class=\"_ _24\"> </span>illustrato <span class=\"_ _1\"> </span>nella <span class=\"_ _24\"> </span>nota <span class=\"_ _1\"> </span>\u201cInclusione <span class=\"_ _24\"> </span>del <span class=\"_ _24\"> </span>rischio <span class=\"_ _1\"> </span>climatico <span class=\"_ _24\"> </span>ambientale (fisico <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>transizione)\u201d <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>paragrafo <span class=\"_ _2\"></span>\u201c2.3 Metodi <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>misurazione <span class=\"_ _2\"></span>delle per<span class=\"_ _2\"></span>dite <span class=\"_ _2\"></span>attese\u201d <span class=\"_ _2\"></span>contenuto nella Parte E \u2013 Informazioni sui rischi e sulle relative politiche di copertura della pr<span class=\"_ _2\"></span>esente Nota Integrativa, in corrispondenza della sezione dedicata al rischio di credito.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-657": {
   "value": "2. <span class=\"_ _7d\"></span>Attivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _3\"></span>valutate <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>sulla <span class=\"_ _3\"></span>redditivit\u00e0 <span class=\"_ _7d\"></span>complessiva <span class=\"_ _3\"></span>(FVOCI)<span class=\"_ _567\"> </span>Criteri di classificazione<span class=\"_ _567\"> </span>Sono <span class=\"_ _a\"></span>incluse <span class=\"_ _2\"></span>nella <span class=\"_ _a\"></span>presente <span class=\"_ _a\"></span>categoria <span class=\"_ _2\"></span>le <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _a\"></span>che <span class=\"_ _2\"></span>soddisfano <span class=\"_ _a\"></span>entrambe <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>seguenti<span class=\"_ _567\"> </span>condizioni:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">l\u2019attivit\u00e0 <span class=\"_ _3\"></span>finanziaria <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>posseduta <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>un <span class=\"_ _a\"></span>modello <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>business <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>obiettivo <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _3\"></span>conseguito<span class=\"_ _567\"> </span></span>sia <span class=\"_ _a\"></span>mediante <span class=\"_ _2\"></span>l\u2019incasso <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>flussi <span class=\"_ _a\"></span>finanziari <span class=\"_ _2\"></span>previsti <span class=\"_ _a\"></span>contrattualmente <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>mediante <span class=\"_ _a\"></span>la <span class=\"_ _2\"></span>vendita<span class=\"_ _567\"> </span>(HTCS) e<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _2\"></span>termini contrattuali <span class=\"_ _2\"></span>dell\u2019attivit\u00e0 <span class=\"_ _2\"></span>finanziaria pr<span class=\"_ _2\"></span>evedono, a <span class=\"_ _a\"></span>determinate date, <span class=\"_ _2\"></span>flussi <span class=\"_ _2\"></span>finanziari<span class=\"_ _567\"> </span></span>rappresentati unicamente da pagamenti del capitale e dell\u2019inter<span class=\"_ _2\"></span>esse sull\u2019importo del<span class=\"_ _567\"> </span>capitale da restituir<span class=\"_ _2\"></span>e (SPPI test superato).<span class=\"_ _567\"> </span>Sono <span class=\"_ _a\"></span>inoltre <span class=\"_ _a\"></span>inclusi <span class=\"_ _a\"></span>nella <span class=\"_ _2\"></span>voce <span class=\"_ _a\"></span>gli <span class=\"_ _2\"></span>strumenti <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>capitale, <span class=\"_ _a\"></span>non <span class=\"_ _a\"></span>detenuti <span class=\"_ _2\"></span>per <span class=\"_ _a\"></span>finalit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>negoziazione,<span class=\"_ _567\"> </span>per cui al momento della rilevazione iniziale \u00e8 stata esercitata l\u2019opzione per la designazione al<span class=\"_ _567\"> </span>fair value con impatto sulla redditivit\u00e0 complessiva (FVOCI option).<span class=\"_ _567\"> </span>In particolare, sono oggetto di rilevazione in questa voce:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _1\"> </span>titoli <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>debito <span class=\"_ _1\"> </span>che <span class=\"_ _1\"> </span>sono <span class=\"_ _1\"> </span>riconducibili <span class=\"_ _1\"> </span>ad <span class=\"_ _9\"> </span>un <span class=\"_ _24\"> </span>modello <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>business <span class=\"_ _1\"> </span>HTCS <span class=\"_ _9\"> </span>e <span class=\"_ _24\"> </span>che <span class=\"_ _1\"> </span>hanno<span class=\"_ _567\"> </span></span>superato il test SPPI;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">le <span class=\"_ _a\"></span>interessenze <span class=\"_ _3\"></span>azionarie, <span class=\"_ _2\"></span>non <span class=\"_ _a\"></span>qualificabili <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>controllo, <span class=\"_ _3\"></span>collegamento <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>controllo <span class=\"_ _3\"></span>congiunto,<span class=\"_ _567\"> </span></span>che <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>detenute <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>finalit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>negoziazione, <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>esercitata <span class=\"_ _8\"></span>l\u2019opzione <span class=\"_ _8\"></span>per<span class=\"_ _567\"> </span>la designazione al fair value con impatto sulla redditivit\u00e0 complessiva (\u201cFVOCI option\u201d).<span class=\"_ _567\"> </span>Secondo <span class=\"_ _1\"> </span>le <span class=\"_ _9\"> </span>regole <span class=\"_ _1\"> </span>generali <span class=\"_ _9\"> </span>previste <span class=\"_ _1\"> </span>dall\u2019IFRS <span class=\"_ _9\"> </span>9 <span class=\"_ _1\"> </span>in <span class=\"_ _9\"> </span>materia <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>riclassificazione <span class=\"_ _1\"> </span>delle <span class=\"_ _9\"> </span>attivit\u00e0<span class=\"_ _567\"> </span>finanziarie <span class=\"_ _b\"></span>(ad <span class=\"_ _8\"></span>eccezione <span class=\"_ _b\"></span>dei <span class=\"_ _8\"></span>titoli <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>capitale <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>cui <span class=\"_ _b\"></span>non <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _b\"></span>consentita <span class=\"_ _8\"></span>alcuna <span class=\"_ _b\"></span>riclassifica), <span class=\"_ _b\"></span>non<span class=\"_ _567\"> </span>sono ammesse <span class=\"_ _2\"></span>riclassifiche verso <span class=\"_ _2\"></span>altre categorie <span class=\"_ _2\"></span>di attivit\u00e0 finanziarie <span class=\"_ _2\"></span>salvo il <span class=\"_ _2\"></span>caso in cui <span class=\"_ _2\"></span>l\u2019entit\u00e0<span class=\"_ _567\"> </span>modifichi il <span class=\"_ _2\"></span>proprio <span class=\"_ _2\"></span>modello di business <span class=\"_ _2\"></span>per la <span class=\"_ _2\"></span>gestione delle attivit\u00e0 <span class=\"_ _2\"></span>finanziarie. In <span class=\"_ _2\"></span>tali casi, che<span class=\"_ _567\"> </span>ci <span class=\"_ _1d\"></span>si <span class=\"_ _24\"> </span>attende <span class=\"_ _24\"> </span>siano <span class=\"_ _24\"></span>altamente <span class=\"_ _24\"></span>infrequenti, <span class=\"_ _1d\"></span>le <span class=\"_ _24\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>finanziarie <span class=\"_ _24\"> </span>potranno <span class=\"_ _24\"> </span>essere <span class=\"_ _1d\"></span>riclassificate<span class=\"_ _567\"> </span>dalla categoria valutata al fair value con impatto sulla redditivit\u00e0 complessiva in una delle altr<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span>due categorie previste dall\u2019IFRS 9 (Attivit\u00e0 finanziarie valutate al costo ammortizzato o Attivit\u00e0<span class=\"_ _567\"> </span>finanziarie <span class=\"_ _24\"> </span>valutate <span class=\"_ _1\"> </span>al <span class=\"_ _24\"> </span>fair <span class=\"_ _1\"> </span>value <span class=\"_ _24\"> </span>con <span class=\"_ _1\"> </span>impatto <span class=\"_ _24\"> </span>a <span class=\"_ _1\"> </span>conto <span class=\"_ _24\"> </span>economico). <span class=\"_ _1\"> </span>Il <span class=\"_ _24\"> </span>valore <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>trasferimento<span class=\"_ _567\"> </span>\u00e8 <span class=\"_ _1d\"></span>rappresentato <span class=\"_ _8\"></span>dal <span class=\"_ _1d\"></span>fair <span class=\"_ _1d\"></span>value <span class=\"_ _1d\"></span>al <span class=\"_ _1d\"></span>momento <span class=\"_ _1d\"></span>della <span class=\"_ _1d\"></span>riclassifica <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>gli <span class=\"_ _1d\"></span>effetti <span class=\"_ _8\"></span>della <span class=\"_ _1d\"></span>stessa <span class=\"_ _1d\"></span>operano<span class=\"_ _567\"> </span>in <span class=\"_ _1\"> </span>maniera <span class=\"_ _1\"> </span>prospettica <span class=\"_ _1\"> </span>a <span class=\"_ _9\"> </span>partire <span class=\"_ _24\"> </span>dalla <span class=\"_ _9\"> </span>data <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>riclassificazione. <span class=\"_ _1\"> </span>Nel <span class=\"_ _9\"> </span>caso <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>riclassifica <span class=\"_ _9\"> </span>dalla<span class=\"_ _567\"> </span>categoria <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>oggetto <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>quella <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>costo <span class=\"_ _b\"></span>ammortizzato, <span class=\"_ _8\"></span>l\u2019utile <span class=\"_ _8\"></span>(perdita) <span class=\"_ _b\"></span>cumulato <span class=\"_ _8\"></span>rilevato <span class=\"_ _b\"></span>nella riserva <span class=\"_ _8\"></span>da <span class=\"_ _b\"></span>valutazione <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>portato <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>rettifica <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>fair <span class=\"_ _b\"></span>value <span class=\"_ _8\"></span>dell\u2019attivit\u00e0 <span class=\"_ _8\"></span>finanziaria <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>data <span class=\"_ _b\"></span>della riclassificazione. <span class=\"_ _2\"></span>Nel <span class=\"_ _a\"></span>caso <span class=\"_ _2\"></span>invece <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>riclassifica <span class=\"_ _2\"></span>nella <span class=\"_ _2\"></span>categoria <span class=\"_ _a\"></span>del <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>impatto <span class=\"_ _2\"></span>a <span class=\"_ _a\"></span>Conto Economico, l'utile (perdita) cumulato rilevato pr<span class=\"_ _2\"></span>ecedentemente nella riserva da valutazione \u00e8 riclassificato dal patrimonio netto all'utile (perdita) d'eser<span class=\"_ _2\"></span>cizio.<span class=\"_ _567\"> </span>Criteri di iscrizione<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019iscrizione <span class=\"_ _8\"></span>iniziale <span class=\"_ _b\"></span>delle <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _8\"></span>effettuata <span class=\"_ _b\"></span>alla <span class=\"_ _8\"></span>data <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>regolamento <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>titoli <span class=\"_ _b\"></span>d<span class=\"_ _b\"></span>i debito e per i titoli di capitale.<span class=\"_ _567\"> </span>All\u2019atto della rilevazione iniziale le attivit\u00e0 sono contabilizzate al fair value con impatto sulla redditivit\u00e0 complessiva, compr<span class=\"_ _2\"></span>ensivo dei costi o proventi di transazione direttamente attribuibili allo strumento stesso.<span class=\"_ _567\"> </span>Criteri di valutazione<span class=\"_ _567\"> </span>Successivamente <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>rilevazione <span class=\"_ _1d\"></span>iniziale, <span class=\"_ _8\"></span>le <span class=\"_ _1d\"></span>Attivit\u00e0 <span class=\"_ _8\"></span>classificate <span class=\"_ _8\"></span>al <span class=\"_ _1d\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _1d\"></span>con <span class=\"_ _8\"></span>impatto <span class=\"_ _1d\"></span>sulla redditivit\u00e0 complessiva, diverse dai titoli di capitale, sono valutate al fair value con la rilevazione a Conto Economico degli impatti derivanti dall\u2019applicazione del costo ammortizzato, degli effetti dell\u2019impairment e dell\u2019eventuale ef<span class=\"_ _2\"></span>fetto cambio, mentre gli altri utili o perdite derivanti da <span class=\"_ _b\"></span>una <span class=\"_ _8\"></span>variazione <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>fair <span class=\"_ _b\"></span>value <span class=\"_ _8\"></span>sono <span class=\"_ _b\"></span>rilevati <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>una <span class=\"_ _8\"></span>specifica <span class=\"_ _b\"></span>riserva <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>patrimonio <span class=\"_ _8\"></span>netto <span class=\"_ _b\"></span>finch\u00e9 l\u2019attivit\u00e0 <span class=\"_ _1d\"></span>finanziaria <span class=\"_ _1d\"></span>non <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _24\"></span>cancellata. <span class=\"_ _1d\"></span>Al <span class=\"_ _1d\"></span>momento <span class=\"_ _1d\"></span>della <span class=\"_ _24\"></span>dismissione, <span class=\"_ _1d\"></span>totale <span class=\"_ _1d\"></span>o <span class=\"_ _1d\"></span>parziale, <span class=\"_ _24\"></span>l\u2019utile o la perdita cumulati nella riserva da valutazione sono riversati, in tutto o in parte, a Conto Economico.<span class=\"_ _567\"> </span>Gli strumenti di <span class=\"_ _b\"></span>capitale per <span class=\"_ _b\"></span>cui \u00e8 stata <span class=\"_ _b\"></span>effettuata la scelta per <span class=\"_ _b\"></span>la classificazione <span class=\"_ _b\"></span>nella presente categoria <span class=\"_ _b\"></span>sono <span class=\"_ _8\"></span>valutati <span class=\"_ _8\"></span>al <span class=\"_ _b\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>gli <span class=\"_ _8\"></span>importi <span class=\"_ _b\"></span>rilevati <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>una <span class=\"_ _b\"></span>specifica <span class=\"_ _8\"></span>riserva <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>patrimonio netto non devono essere successivamente trasferiti a Conto Economico, neanche in caso di <span class=\"_ _1d\"></span>cessione. <span class=\"_ _1d\"></span>La <span class=\"_ _1d\"></span>sola <span class=\"_ _24\"></span>componente <span class=\"_ _1d\"></span>riferibile <span class=\"_ _1d\"></span>ai <span class=\"_ _1d\"></span>titoli <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>capitale <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>questione <span class=\"_ _24\"></span>che <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _1d\"></span>oggetto <span class=\"_ _1d\"></span>di rilevazione a conto economico \u00e8 rappresentata dai r<span class=\"_ _2\"></span>elativi dividendi.<span class=\"_ _567\"> </span>Il <span class=\"_ _a\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _a\"></span>viene <span class=\"_ _2\"></span>determinato <span class=\"_ _a\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>dei <span class=\"_ _a\"></span>criteri <span class=\"_ _2\"></span>gi\u00e0 <span class=\"_ _a\"></span>illustrati <span class=\"_ _2\"></span>per <span class=\"_ _a\"></span>le <span class=\"_ _2\"></span>Attivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _a\"></span>valutate al fair value con impatto a conto economico.<span class=\"_ _567\"> </span>Le <span class=\"_ _9\"> </span>Attivit\u00e0 <span class=\"_ _9\"> </span>finanziarie <span class=\"_ _9\"> </span>valutate <span class=\"_ _1\"> </span>al <span class=\"_ _9\"> </span>fair <span class=\"_ _9\"> </span>value <span class=\"_ _9\"> </span>con <span class=\"_ _9\"> </span>impatto <span class=\"_ _9\"> </span>sulla <span class=\"_ _9\"> </span>r<span class=\"_ _2\"></span>edditivit\u00e0 <span class=\"_ _9\"> </span>complessiva <span class=\"_ _9\"> </span>sono soggette <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>verifica <span class=\"_ _1d\"></span>dell\u2019incremento <span class=\"_ _8\"></span>significativo <span class=\"_ _1d\"></span>del <span class=\"_ _1d\"></span>rischio <span class=\"_ _1d\"></span>creditizio <span class=\"_ _1d\"></span>(impairment) <span class=\"_ _1d\"></span>prevista dall\u2019IFRS 9, al pari delle Attivit\u00e0 al costo ammortizzato, con conseguente rilevazione a Conto<span class=\"_ _567\"> </span>Economico <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>rettifica <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>valor<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>copertura <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>perdite <span class=\"_ _8\"></span>attese. <span class=\"_ _8\"></span>Pi\u00f9 <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>particolare, <span class=\"_ _8\"></span>sugli<span class=\"_ _567\"> </span>strumenti <span class=\"_ _9\"> </span>classificati <span class=\"_ _1\"> </span>in <span class=\"_ _9\"> </span>stage <span class=\"_ _9\"> </span>1 <span class=\"_ _9\"> </span>(ossia <span class=\"_ _1\"> </span>sulle <span class=\"_ _9\"> </span>attivit\u00e0 <span class=\"_ _9\"> </span>finanziarie <span class=\"_ _9\"> </span>al <span class=\"_ _1\"> </span>momento <span class=\"_ _9\"> </span>dell\u2019origination,<span class=\"_ _567\"> </span>ove <span class=\"_ _8\"></span>non <span class=\"_ _1d\"></span>deteriorate, <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>sugli <span class=\"_ _1d\"></span>strumenti <span class=\"_ _8\"></span>per <span class=\"_ _1d\"></span>cui <span class=\"_ _1d\"></span>non <span class=\"_ _1d\"></span>si <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _8\"></span>verificato <span class=\"_ _1d\"></span>un <span class=\"_ _1d\"></span>significativo <span class=\"_ _1d\"></span>incremento<span class=\"_ _567\"> </span>del rischio creditizio rispetto alla data di rilevazione iniziale) \u00e8 contabilizzata, ad ogni data di<span class=\"_ _567\"> </span>reporting, una perdita attesa ad un anno. Invece, per gli strumenti classificat<span class=\"_ _b\"></span>i in stage 2 (bonis<span class=\"_ _567\"> </span>per <span class=\"_ _24\"> </span>i <span class=\"_ _24\"> </span>quali <span class=\"_ _1\"> </span>si <span class=\"_ _24\"> </span>\u00e8 <span class=\"_ _24\"> </span>verificato <span class=\"_ _1\"> </span>un <span class=\"_ _24\"> </span>incremento <span class=\"_ _24\"> </span>significativo <span class=\"_ _24\"> </span>del <span class=\"_ _1\"> </span>rischio <span class=\"_ _24\"> </span>creditizio <span class=\"_ _24\"> </span>rispetto <span class=\"_ _24\"> </span>alla <span class=\"_ _1\"> </span>data<span class=\"_ _567\"> </span>di rilevazione iniziale) e in stage 3 (esposizioni deteriorate) viene contabilizzata una perdita<span class=\"_ _567\"> </span>attesa <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>l\u2019intera <span class=\"_ _b\"></span>vita <span class=\"_ _8\"></span>r<span class=\"_ _2\"></span>esidua <span class=\"_ _b\"></span>dello <span class=\"_ _8\"></span>strumento <span class=\"_ _b\"></span>finanziario. <span class=\"_ _b\"></span>Non <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>assoggettati <span class=\"_ _8\"></span>al processo<span class=\"_ _567\"> </span>di impairment i titoli di capitale.<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>Le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _a\"></span>sono <span class=\"_ _2\"></span>cancellate <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>criteri <span class=\"_ _a\"></span>gi\u00e0 illustrati <span class=\"_ _a\"></span>per <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>Attivit\u00e0<span class=\"_ _567\"> </span>finanziarie valutate al fair value con impatto a conto economico.<span class=\"_ _567\"> </span>3. Attivit\u00e0 finanziarie valutate al costo ammortizzato<span class=\"_ _567\"> </span>Criteri di classificazione<span class=\"_ _567\"> </span>Sono <span class=\"_ _b\"></span>incluse nel<span class=\"_ _b\"></span>la presente <span class=\"_ _b\"></span>categoria <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>finanziarie <span class=\"_ _b\"></span>(in <span class=\"_ _b\"></span>particolare finanziamenti <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>titoli<span class=\"_ _567\"> </span>di debito) che soddisfano entrambe le seguenti condizioni:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">l\u2019attivit\u00e0 <span class=\"_ _3\"></span>finanziaria <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>posseduta <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>un <span class=\"_ _a\"></span>modello <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>business <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>obiettivo <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _3\"></span>conseguito<span class=\"_ _567\"> </span></span>mediante l\u2019incasso dei flussi finanziari previsti contrattualmente (HTC), e<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _2\"></span>termini contrattuali <span class=\"_ _2\"></span>dell\u2019attivit\u00e0 <span class=\"_ _2\"></span>finanziaria pr<span class=\"_ _2\"></span>evedono, a <span class=\"_ _a\"></span>determinate date, <span class=\"_ _2\"></span>flussi <span class=\"_ _2\"></span>finanziari<span class=\"_ _567\"> </span></span>rappresentati unicamente da pagamenti del capitale e dell\u2019inter<span class=\"_ _2\"></span>esse sull\u2019importo del<span class=\"_ _567\"> </span>capitale da restituir<span class=\"_ _2\"></span>e (SPPI test superato).<span class=\"_ _567\"> </span>In particolare, sono oggetto di rilevazione in questa voce:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">gli <span class=\"_ _8\"></span>impieghi <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>banche <span class=\"_ _8\"></span>nelle <span class=\"_ _1d\"></span>diverse <span class=\"_ _8\"></span>forme <span class=\"_ _8\"></span>tecniche <span class=\"_ _8\"></span>che <span class=\"_ _1d\"></span>presentano <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>requisiti <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>al<span class=\"_ _567\"> </span></span>paragrafo precedente;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">gli <span class=\"_ _b\"></span>impieghi <span class=\"_ _8\"></span>con <span class=\"_ _b\"></span>clientela <span class=\"_ _b\"></span>nelle <span class=\"_ _8\"></span>diverse <span class=\"_ _b\"></span>forme <span class=\"_ _8\"></span>tecniche <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>presentano <span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>requisiti di <span class=\"_ _8\"></span>cui <span class=\"_ _b\"></span>al<span class=\"_ _567\"> </span></span>paragrafo precedente;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i titoli di debito che presentano i r<span class=\"_ _2\"></span>equisiti di cui al paragrafo precedente.<span class=\"_ _567\"> </span></span>Secondo <span class=\"_ _1\"> </span>le <span class=\"_ _9\"> </span>regole <span class=\"_ _1\"> </span>generali <span class=\"_ _9\"> </span>pr<span class=\"_ _2\"></span>eviste <span class=\"_ _9\"> </span>dall\u2019IFRS <span class=\"_ _1\"> </span>9 <span class=\"_ _9\"> </span>in <span class=\"_ _1\"> </span>materia <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>riclassificazione <span class=\"_ _9\"> </span>delle <span class=\"_ _1\"> </span>attivit\u00e0 finanziarie, <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>ammesse <span class=\"_ _a\"></span>riclassifiche <span class=\"_ _3\"></span>verso <span class=\"_ _3\"></span>altre <span class=\"_ _3\"></span>categorie <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _a\"></span>finanziarie <span class=\"_ _3\"></span>salvo <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>caso in <span class=\"_ _b\"></span>cui <span class=\"_ _b\"></span>l\u2019entit\u00e0 <span class=\"_ _b\"></span>modifichi <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>oprio <span class=\"_ _b\"></span>modello <span class=\"_ _8\"></span>di business <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>la gestione <span class=\"_ _8\"></span>delle attivit\u00e0 <span class=\"_ _8\"></span>finanziarie. In tali <span class=\"_ _b\"></span>casi, che <span class=\"_ _b\"></span>ci si <span class=\"_ _b\"></span>attende siano <span class=\"_ _b\"></span>altamente infrequenti, le <span class=\"_ _b\"></span>attivit\u00e0 finanziarie <span class=\"_ _b\"></span>potranno essere riclassificate <span class=\"_ _1d\"></span>dalla <span class=\"_ _24\"> </span>categoria <span class=\"_ _24\"></span>valutata <span class=\"_ _24\"></span>al <span class=\"_ _1d\"></span>costo <span class=\"_ _24\"> </span>ammortizzato <span class=\"_ _24\"></span>in <span class=\"_ _24\"></span>una <span class=\"_ _1d\"></span>delle <span class=\"_ _24\"> </span>altre <span class=\"_ _1d\"></span>due <span class=\"_ _24\"> </span>categorie previste <span class=\"_ _9\"> </span>dall\u2019IFRS  9 <span class=\"_ _9\"> </span>(Attivit\u00e0 <span class=\"_ _9\"> </span>finanziarie  valutate <span class=\"_ _9\"> </span>al  fair <span class=\"_ _9\"> </span>value <span class=\"_ _38\"> </span>con <span class=\"_ _9\"> </span>impatto  sulla <span class=\"_ _9\"> </span>redditivit\u00e0 complessiva <span class=\"_ _2\"></span>o <span class=\"_ _a\"></span>Att<span class=\"_ _b\"></span>ivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _a\"></span>valutate al <span class=\"_ _a\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>con <span class=\"_ _a\"></span>impat<span class=\"_ _b\"></span>to <span class=\"_ _2\"></span>a <span class=\"_ _a\"></span>conto economico). <span class=\"_ _a\"></span>Il <span class=\"_ _2\"></span>valore di <span class=\"_ _8\"></span>trasferimento <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _1d\"></span>rappresentato <span class=\"_ _8\"></span>dal <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>momento <span class=\"_ _1d\"></span>della <span class=\"_ _8\"></span>riclassificazione <span class=\"_ _8\"></span>e <span class=\"_ _1d\"></span>gli <span class=\"_ _8\"></span>effetti della <span class=\"_ _2\"></span>riclassificazione operano <span class=\"_ _a\"></span>in maniera <span class=\"_ _2\"></span>prospettica <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>partire <span class=\"_ _2\"></span>dalla data <span class=\"_ _a\"></span>di riclassificazione. <span class=\"_ _2\"></span>Gli utili <span class=\"_ _b\"></span>o <span class=\"_ _8\"></span>le <span class=\"_ _b\"></span>perdite <span class=\"_ _b\"></span>risul<span class=\"_ _b\"></span>tanti <span class=\"_ _b\"></span>dalla <span class=\"_ _8\"></span>differ<span class=\"_ _2\"></span>enza <span class=\"_ _8\"></span>tra <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>costo <span class=\"_ _b\"></span>ammortizzato <span class=\"_ _8\"></span>dell'attivit\u00e0 <span class=\"_ _b\"></span>finanziaria <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>il relativo <span class=\"_ _a\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _a\"></span>sono <span class=\"_ _2\"></span>rilevati <span class=\"_ _2\"></span>a <span class=\"_ _a\"></span>conto <span class=\"_ _2\"></span>economico <span class=\"_ _2\"></span>nel <span class=\"_ _a\"></span>caso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>riclassifica <span class=\"_ _a\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>Attivit\u00e0 <span class=\"_ _a\"></span>finanziarie valutate al fair value con impatto a conto economico e a Patrimonio netto, nell\u2019apposita riserva di valutazione, nel caso di riclassifica tra le Attivit\u00e0 finanziarie valutate <span class=\"_ _2\"></span>al fair value con impatto sulla redditivit\u00e0 complessiva.<span class=\"_ _567\"> </span>Criteri di iscrizione<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019iscrizione iniziale dell\u2019attivit\u00e0 finanziaria avviene alla data di regolamento per i titoli di debito ed alla data di erogazione nel caso di cr<span class=\"_ _2\"></span>editi. All\u2019atto della rilevazione iniziale le attivit\u00e0 sono contabilizzate al fair value, comprensivo dei costi o pr<span class=\"_ _2\"></span>oventi di transazione direttamente attribuibili allo strumento stesso.<span class=\"_ _567\"> </span>In <span class=\"_ _24\"> </span>part<span class=\"_ _b\"></span>icolare, <span class=\"_ _24\"> </span>per <span class=\"_ _1\"> </span>quel <span class=\"_ _1\"> </span>che <span class=\"_ _1\"> </span>attiene <span class=\"_ _24\"> </span>ai <span class=\"_ _1\"> </span>crediti, <span class=\"_ _1\"> </span>la <span class=\"_ _1\"> </span>data <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>erogazione <span class=\"_ _1\"> </span>normalmente <span class=\"_ _1\"> </span>coincide con <span class=\"_ _8\"></span>la <span class=\"_ _1d\"></span>data <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>sottoscrizione <span class=\"_ _1d\"></span>del <span class=\"_ _8\"></span>contratto. <span class=\"_ _1d\"></span>Qualora <span class=\"_ _1d\"></span>tale <span class=\"_ _8\"></span>coincidenza <span class=\"_ _1d\"></span>non <span class=\"_ _8\"></span>si <span class=\"_ _1d\"></span>verifichi, <span class=\"_ _1d\"></span>in <span class=\"_ _8\"></span>sede di sottoscrizione del contratto si provvede ad iscriver<span class=\"_ _2\"></span>e un impegno ad erogare fondi che si chiude alla <span class=\"_ _2\"></span>data di er<span class=\"_ _2\"></span>ogazione del finanziamento. <span class=\"_ _2\"></span>L<span class=\"_ _a\"></span>\u2019iscrizione del cr<span class=\"_ _2\"></span>edito avviene sulla <span class=\"_ _2\"></span>base del fair value dello stesso, pari all\u2019ammontare er<span class=\"_ _2\"></span>ogato, o prezzo di sottoscrizione, comprensivo dei costi/proventi dir<span class=\"_ _2\"></span>ettamente riconducibili al singolo credito e determinabili sin dall\u2019origine dell\u2019operazione, ancorch\u00e9 liquidati in un momento successivo.<span class=\"_ _567\"> </span>Sono esclusi i costi che, pur avendo le caratteristiche suddette, sono oggetto di rimborso da parte <span class=\"_ _24\"> </span>della <span class=\"_ _24\"> </span>controparte <span class=\"_ _24\"> </span>debitrice <span class=\"_ _24\"> </span>o <span class=\"_ _1\"> </span>sono <span class=\"_ _24\"></span>inquadrabili <span class=\"_ _24\"> </span>tra <span class=\"_ _24\"> </span>i <span class=\"_ _1\"> </span>normali <span class=\"_ _24\"> </span>costi <span class=\"_ _24\"> </span>interni <span class=\"_ _1\"> </span>di <span class=\"_ _24\"> </span>carattere amministrativo.<span class=\"_ _567\"> </span>Criteri di valutazione<span class=\"_ _567\"> </span>Successivamente <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>rilevazione <span class=\"_ _1d\"></span>iniziale, <span class=\"_ _24\"></span>le <span class=\"_ _1d\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>finanziarie <span class=\"_ _1d\"></span>in <span class=\"_ _24\"></span>esame <span class=\"_ _1d\"></span>sono <span class=\"_ _1d\"></span>valutate <span class=\"_ _1d\"></span>al <span class=\"_ _24\"></span>costo ammortizzato, utilizzando il metodo del tasso di interesse ef<span class=\"_ _2\"></span>fettivo: l\u2019attivit\u00e0 \u00e8 rilevata per un<span class=\"_ _567\"> </span><span class=\"_ _b\"></span> ammontare pari al valor<span class=\"_ _2\"></span>e di prima iscrizione diminuito dei rimborsi di capitale, pi\u00f9 o meno<span class=\"_ _567\"> </span>l\u2019ammortamento cumulato (calcolato col richiamato metodo del tasso di interesse ef<span class=\"_ _2\"></span>fettivo) della<span class=\"_ _567\"> </span>differ<span class=\"_ _2\"></span>enza tra tale importo iniziale e l\u2019importo alla scadenza (riconducibile tipicamente ai costi/<span class=\"_ _567\"> </span>proventi imputati <span class=\"_ _2\"></span>direttamente alla singola <span class=\"_ _2\"></span>attivit\u00e0) e quindi nettato delle <span class=\"_ _2\"></span>rettifiche di valor<span class=\"_ _2\"></span>e.<span class=\"_ _567\"> </span>Il tasso di interesse ef<span class=\"_ _2\"></span>fettivo \u00e8 individuato calcolando il tasso che eguaglia il valore attuale<span class=\"_ _567\"> </span>dei <span class=\"_ _1\"> </span>flussi <span class=\"_ _9\"> </span>futuri <span class=\"_ _1\"> </span>dell\u2019att<span class=\"_ _b\"></span>ivit\u00e0, <span class=\"_ _1\"> </span>per <span class=\"_ _9\"> </span>capitale <span class=\"_ _1\"> </span>ed <span class=\"_ _9\"> </span>interesse, <span class=\"_ _1\"> </span>all\u2019ammontare <span class=\"_ _1\"> </span>erogato <span class=\"_ _1\"> </span>inclusivo <span class=\"_ _9\"> </span>dei<span class=\"_ _567\"> </span>costi/proventi <span class=\"_ _1d\"></span>ricondotti <span class=\"_ _24\"> </span>all\u2019at<span class=\"_ _b\"></span>tivit\u00e0 <span class=\"_ _24\"></span>finanziaria <span class=\"_ _24\"></span>medesima. <span class=\"_ _24\"></span>T<span class=\"_ _3\"></span>ale <span class=\"_ _24\"> </span>modalit\u00e0 <span class=\"_ _24\"> </span>di <span class=\"_ _24\"> </span>contabilizzazione,<span class=\"_ _567\"> </span>utilizzando una logica <span class=\"_ _2\"></span>finanziaria, consente di distribuir<span class=\"_ _2\"></span>e l\u2019effetto <span class=\"_ _2\"></span>economico dei costi/pr<span class=\"_ _2\"></span>oventi<span class=\"_ _567\"> </span>direttamente attribuibili ad un\u2019attivit\u00e0 finanziaria lungo la sua vita r<span class=\"_ _2\"></span>esidua attesa.<span class=\"_ _567\"> </span>Il metodo del costo ammortizzato non viene utilizzato per le attivit\u00e0 (valorizzate al costo<span class=\"_ _567\"> </span>storico) la cui breve durata fa ritener<span class=\"_ _2\"></span>e trascurabile l\u2019effetto dell\u2019applicazione della logica<span class=\"_ _567\"> </span>dell\u2019attualizzazione, per quelle senza una scadenza definita e per i crediti a r<span class=\"_ _2\"></span>evoca.<span class=\"_ _567\"> </span>I criteri di valutazione sono strettamente connessi all\u2019inclusione degli strumenti in esame in<span class=\"_ _567\"> </span>uno dei <span class=\"_ _b\"></span>tre stadi di <span class=\"_ _b\"></span>rischio creditizio (c.d. <span class=\"_ _b\"></span>\u201cstage\u201d) previsti dall\u2019IFRS <span class=\"_ _b\"></span>9, l\u2019ultimo <span class=\"_ _b\"></span>dei quali <span class=\"_ _b\"></span>(stage<span class=\"_ _567\"> </span>3) comprende le attivit\u00e0 <span class=\"_ _b\"></span>finanziarie deteriorate <span class=\"_ _b\"></span>e i <span class=\"_ _b\"></span>restanti (stage 1 <span class=\"_ _b\"></span>e 2) <span class=\"_ _b\"></span>le attivit\u00e0 <span class=\"_ _b\"></span>finanziarie in<span class=\"_ _567\"> </span>bonis.<span class=\"_ _567\"> </span>Con <span class=\"_ _8\"></span>riferimento <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>rappresentazione <span class=\"_ _1d\"></span>contabile <span class=\"_ _8\"></span>dei <span class=\"_ _1d\"></span>suddetti <span class=\"_ _1d\"></span>effetti <span class=\"_ _1d\"></span>valutativi, <span class=\"_ _1d\"></span>le <span class=\"_ _8\"></span>rettifiche <span class=\"_ _1d\"></span>di<span class=\"_ _567\"> </span>valore riferite a questa tipologia di attivit\u00e0 sono rilevate nel Conto Economico:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">all\u2019atto dell\u2019iscrizione iniziale, per un ammontare pari alla per<span class=\"_ _2\"></span>dita attesa a dodici mesi;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsc6\">all\u2019atto della valutazione successiva dell\u2019attivit\u00e0, ove il rischio creditizio non sia risultato<span class=\"_ _567\"> </span></span>significativamente <span class=\"_ _24\"></span>incrementato <span class=\"_ _1d\"></span>rispetto <span class=\"_ _24\"></span>all\u2019iscrizione <span class=\"_ _24\"></span>iniziale, <span class=\"_ _1d\"></span>in <span class=\"_ _24\"> </span>relazione <span class=\"_ _24\"></span>alle <span class=\"_ _1d\"></span>variazioni<span class=\"_ _567\"> </span>dell\u2019ammontare delle r<span class=\"_ _2\"></span>ettifiche di valore per perdite attese nei dodici mesi successivi;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws127\">all\u2019atto della valutazione successiva dell\u2019attivit\u00e0, ove il rischio creditizio sia risultato<span class=\"_ _567\"> </span></span>significativamente <span class=\"_ _a\"></span>incrementato <span class=\"_ _a\"></span>rispetto <span class=\"_ _a\"></span>all\u2019iscrizione <span class=\"_ _a\"></span>iniziale, <span class=\"_ _2\"></span>in <span class=\"_ _a\"></span>relazione <span class=\"_ _a\"></span>alla <span class=\"_ _a\"></span>rilevazione <span class=\"_ _a\"></span>di<span class=\"_ _567\"> </span>rettifiche <span class=\"_ _7d\"></span>di <span class=\"_ _7d\"></span>valore <span class=\"_ _7d\"></span>per <span class=\"_ _7d\"></span>perdite <span class=\"_ _7d\"></span>attese <span class=\"_ _7d\"></span>riferibili <span class=\"_ _3\"></span>all\u2019intera <span class=\"_ _7d\"></span>vita <span class=\"_ _7d\"></span>residua <span class=\"_ _7d\"></span>prevista <span class=\"_ _7d\"></span>contrattualmente<span class=\"_ _567\"> </span>per l\u2019attivit\u00e0;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">all\u2019atto <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>valutazione <span class=\"_ _b\"></span>successiva <span class=\"_ _b\"></span>dell\u2019attivit\u00e0, <span class=\"_ _b\"></span>ove <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>\u201csignificativit\u00e0\u201d <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>tale <span class=\"_ _b\"></span>incremento<span class=\"_ _567\"> </span></span>sia <span class=\"_ _b\"></span>poi <span class=\"_ _b\"></span>venuta <span class=\"_ _8\"></span>meno, in <span class=\"_ _8\"></span>relazione all\u2019adeguamento <span class=\"_ _b\"></span>delle <span class=\"_ _8\"></span>rettifiche di <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>cumulate <span class=\"_ _b\"></span>per<span class=\"_ _567\"> </span>tener conto del passaggio da una perdita attesa lungo l\u2019intera vita r<span class=\"_ _2\"></span>esidua dello strumento<span class=\"_ _567\"> </span>(\u201clifetime\u201d) ad una a dodici mesi.<span class=\"_ _567\"> </span>Le <span class=\"_ _2\"></span>attivit\u00e0 finanziarie <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>esame, ove <span class=\"_ _2\"></span>risultino <span class=\"_ _2\"></span>in bonis, <span class=\"_ _a\"></span>sono sottoposte <span class=\"_ _2\"></span>ad una <span class=\"_ _a\"></span>valutazione, volta a definire le rettifiche di <span class=\"_ _b\"></span>valore da rilevare in bilancio, <span class=\"_ _b\"></span>a livello <span class=\"_ _b\"></span>di singolo rapporto <span class=\"_ _b\"></span>creditizio (o \u201ctranche\u201d di titolo), in funzione dei parametri di rischio rappresentati da pr<span class=\"_ _2\"></span>obability of default (PD), loss given default (LGD) ed exposure at default (EAD), derivati dai modelli di rating interno in uso (Credit Rating System) opportunamente corr<span class=\"_ _2\"></span>etti per tener conto delle previsioni del principio contabile IFRS 9.<span class=\"_ _567\"> </span>Qualora <span class=\"_ _a\"></span>oltre <span class=\"_ _a\"></span>ad <span class=\"_ _a\"></span>un <span class=\"_ _2\"></span>incremento <span class=\"_ _3\"></span>significat<span class=\"_ _b\"></span>ivo <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>rischio <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>credito <span class=\"_ _a\"></span>si <span class=\"_ _2\"></span>riscontrano <span class=\"_ _a\"></span>anche <span class=\"_ _a\"></span>oggettive evidenze di una perdita di valor<span class=\"_ _2\"></span>e, l\u2019importo della perdita viene misurato come differ<span class=\"_ _2\"></span>enza tra il <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>contabile <span class=\"_ _8\"></span>dell\u2019attivit\u00e0 <span class=\"_ _b\"></span>(classificata <span class=\"_ _8\"></span>come <span class=\"_ _b\"></span>\u201cdeteriorata\u201d, <span class=\"_ _8\"></span>al <span class=\"_ _b\"></span>pari <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>tutti <span class=\"_ _8\"></span>gli <span class=\"_ _b\"></span>altri <span class=\"_ _8\"></span>rapporti intercorr<span class=\"_ _2\"></span>enti <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>la medesima <span class=\"_ _b\"></span>controparte) e <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>valore attuale <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>futuri flussi <span class=\"_ _b\"></span>finanziari <span class=\"_ _b\"></span>stimati, scontati al tasso di interesse ef<span class=\"_ _2\"></span>fettivo originario. L<span class=\"_ _a\"></span>\u2019importo della perdita, da rilevare a Conto Economico, <span class=\"_ _24\"></span>\u00e8 <span class=\"_ _24\"> </span>definito <span class=\"_ _24\"> </span>sulla <span class=\"_ _1\"> </span>base <span class=\"_ _24\"></span>di <span class=\"_ _24\"> </span>un <span class=\"_ _24\"> </span>processo <span class=\"_ _24\"> </span>di <span class=\"_ _24\"> </span>valutazione <span class=\"_ _1\"> </span>analitica <span class=\"_ _24\"></span>o <span class=\"_ _24\"> </span>determinato <span class=\"_ _24\"> </span>per categorie <span class=\"_ _9\"> </span>omogenee <span class=\"_ _9\"> </span>e, <span class=\"_ _9\"> </span>quindi, <span class=\"_ _9\"> </span>attribuito <span class=\"_ _9\"> </span>analiticamente <span class=\"_ _38\"> </span>ad <span class=\"_ _9\"> </span>ogni <span class=\"_ _9\"> </span>posizione <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>tiene <span class=\"_ _9\"> </span>conto di informazioni forward looking con l\u2019inclusione dei possibili scenari alternativi di r<span class=\"_ _2\"></span>ecupero (\u201cdisposal scenario\u201d).<span class=\"_ _567\"> </span>Rientrano <span class=\"_ _3\"></span>nell\u2019ambito <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _a\"></span>deteriorate <span class=\"_ _a\"></span>gli <span class=\"_ _a\"></span>strumenti <span class=\"_ _a\"></span>finanziari <span class=\"_ _a\"></span>ai <span class=\"_ _a\"></span>quali <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _3\"></span>stato <span class=\"_ _a\"></span>attribuito lo <span class=\"_ _1d\"></span>status <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>sofferenza, <span class=\"_ _8\"></span>inadempienza <span class=\"_ _1d\"></span>probabile <span class=\"_ _1d\"></span>o <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>scaduto/sconfinante <span class=\"_ _1d\"></span>da <span class=\"_ _1d\"></span>oltre <span class=\"_ _1d\"></span>novanta giorni secondo le regole di Banca d\u2019Italia, coer<span class=\"_ _2\"></span>enti con la normativa IAS/IFRS e di vigilanza europea.<span class=\"_ _567\"> </span>I flussi di <span class=\"_ _b\"></span>cassa previsti tengono conto <span class=\"_ _b\"></span>dei tempi <span class=\"_ _b\"></span>di recupero attesi e del presumibile valore di realizzo delle eventuali garanzie.<span class=\"_ _567\"> </span>Il tasso effettivo originario di ciascuna attivit\u00e0 rimane invariato nel tempo ancor<span class=\"_ _2\"></span>ch\u00e9 sia intervenuta una ristrutturazione del rapporto che abbia comportato la variazione del tasso contrattuale ed anche qualora il rapporto divenga, nella pratica, infruttifero di inter<span class=\"_ _2\"></span>essi contrattuali.<span class=\"_ _567\"> </span>Qualora <span class=\"_ _9\"> </span>i  motivi <span class=\"_ _9\"> </span>della  per<span class=\"_ _2\"></span>dita  di <span class=\"_ _9\"> </span>valore <span class=\"_ _9\"> </span>siano  rimossi <span class=\"_ _9\"> </span>a  seguito <span class=\"_ _9\"> </span>di  un <span class=\"_ _9\"> </span>evento <span class=\"_ _38\"> </span>verificatosi successivamente alla rilevazione della riduzione di valore, vengono ef<span class=\"_ _2\"></span>fettuate riprese di valore <span class=\"_ _8\"></span>con <span class=\"_ _1d\"></span>imputazione <span class=\"_ _24\"></span>a <span class=\"_ _1d\"></span>Conto <span class=\"_ _1d\"></span>Economico. <span class=\"_ _1d\"></span>La <span class=\"_ _24\"></span>ripresa <span class=\"_ _8\"></span>di <span class=\"_ _24\"></span>valore <span class=\"_ _8\"></span>non <span class=\"_ _1d\"></span>pu\u00f2 <span class=\"_ _24\"></span>eccedere <span class=\"_ _8\"></span>il <span class=\"_ _1d\"></span>costo ammortizzato che lo strumento finanziario avrebbe avuto in assenza di pr<span class=\"_ _2\"></span>ecedenti rettifiche.<span class=\"_ _567\"> </span>I ripristini di valore connessi con il trascorr<span class=\"_ _2\"></span>ere del tempo sono appostati nel margine di inter<span class=\"_ _2\"></span>esse.<span class=\"_ _567\"> </span>I crediti per inter<span class=\"_ _2\"></span>essi di mora maturati su attivit\u00e0 deteriorate sono rilevati solo al momento del loro incasso ef<span class=\"_ _2\"></span>fettivo.<span class=\"_ _567\"> </span>In <span class=\"_ _8\"></span>alcuni <span class=\"_ _b\"></span>casi, <span class=\"_ _8\"></span>durante <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>vita <span class=\"_ _8\"></span>delle <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>esame <span class=\"_ _8\"></span>e, <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>particolare, <span class=\"_ _8\"></span>dei <span class=\"_ _b\"></span>crediti, <span class=\"_ _b\"></span>le<span class=\"_ _567\"> </span>condizioni <span class=\"_ _a\"></span>contrattuali <span class=\"_ _a\"></span>originarie <span class=\"_ _2\"></span>sono <span class=\"_ _a\"></span>oggetto <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>successiva <span class=\"_ _a\"></span>modifica <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>volont\u00e0 <span class=\"_ _2\"></span>delle <span class=\"_ _a\"></span>parti <span class=\"_ _a\"></span>del<span class=\"_ _567\"> </span>contratto. Quando, nel corso della vita di uno strumento, le clausole contrattuali sono oggetto<span class=\"_ _567\"> </span>di <span class=\"_ _a\"></span>modifica <span class=\"_ _a\"></span>occorre <span class=\"_ _a\"></span>verificare <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>l\u2019attivit\u00e0 <span class=\"_ _a\"></span>originaria <span class=\"_ _2\"></span>deve <span class=\"_ _a\"></span>continuare <span class=\"_ _a\"></span>ad <span class=\"_ _a\"></span>essere <span class=\"_ _a\"></span>rilevata <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>bilancio<span class=\"_ _567\"> </span>o se, al contrario, lo strumento originario deve essere oggetto di cancellazione dal bilancio<span class=\"_ _567\"> </span>(derecognition) e debba esser<span class=\"_ _2\"></span>e rilevato un nuovo strumento finanziario.<span class=\"_ _567\"> </span>In <span class=\"_ _24\"></span>generale, <span class=\"_ _24\"> </span>le <span class=\"_ _24\"> </span>modifiche <span class=\"_ _1\"> </span>di <span class=\"_ _24\"></span>un\u2019attivit\u00e0 <span class=\"_ _24\"> </span>finanziaria <span class=\"_ _24\"> </span>conducono <span class=\"_ _1\"> </span>alla <span class=\"_ _24\"></span>cancellazione <span class=\"_ _24\"> </span>della <span class=\"_ _24\"> </span>stessa<span class=\"_ _567\"> </span>ed  all\u2019iscrizione <span class=\"_ _30\"> </span>di  una  nuova <span class=\"_ _30\"> </span>attivit\u00e0  quando  sono <span class=\"_ _30\"> </span>\u201csostanziali\u201d.  La  valutazione <span class=\"_ _30\"> </span>cir<span class=\"_ _2\"></span>ca <span class=\"_ _30\"> </span>la<span class=\"_ _567\"> </span>\u201csostanzialit\u00e0\u201d <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>modifica <span class=\"_ _b\"></span>deve <span class=\"_ _8\"></span>essere <span class=\"_ _8\"></span>effettuata <span class=\"_ _b\"></span>considerando <span class=\"_ _8\"></span>sia <span class=\"_ _8\"></span>elementi <span class=\"_ _8\"></span>qualitativi <span class=\"_ _8\"></span>sia<span class=\"_ _567\"> </span>elementi <span class=\"_ _8\"></span>quantitativi. <span class=\"_ _b\"></span>In <span class=\"_ _8\"></span>alcuni <span class=\"_ _8\"></span>casi, <span class=\"_ _b\"></span>infatti, <span class=\"_ _8\"></span>potr\u00e0 <span class=\"_ _b\"></span>risul<span class=\"_ _b\"></span>tare <span class=\"_ _b\"></span>chiaro, <span class=\"_ _b\"></span>senza <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>ricorso <span class=\"_ _b\"></span>a <span class=\"_ _8\"></span>complesse<span class=\"_ _567\"> </span>analisi, <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>cambiament<span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>introdotti <span class=\"_ _8\"></span>modificano <span class=\"_ _8\"></span>sostanzialmente <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>carat<span class=\"_ _b\"></span>teristiche <span class=\"_ _8\"></span>e/o <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>flussi<span class=\"_ _567\"> </span>contrattuali di una determinata attivit\u00e0 mentre, in altri casi, dovranno esser<span class=\"_ _2\"></span>e svolte ulteriori<span class=\"_ _567\"> </span>analisi <span class=\"_ _2\"></span>(anche di <span class=\"_ _2\"></span>tipo <span class=\"_ _2\"></span>quantitativo) per <span class=\"_ _2\"></span>apprezzar<span class=\"_ _2\"></span>e gli <span class=\"_ _2\"></span>effetti <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>stesse e <span class=\"_ _2\"></span>verificare <span class=\"_ _a\"></span>la necessit\u00e0<span class=\"_ _567\"> </span>di proceder<span class=\"_ _2\"></span>e o meno alla cancellazione dell\u2019attivit\u00e0 ed alla iscrizione di un nuovo strumento<span class=\"_ _567\"> </span>finanziario.<span class=\"_ _567\"> </span>Le <span class=\"_ _9\"> </span>analisi <span class=\"_ _1\"> </span>(quali-quantitative) <span class=\"_ _9\"> </span>volte <span class=\"_ _9\"> </span>a <span class=\"_ _1\"> </span>definire <span class=\"_ _9\"> </span>la <span class=\"_ _1\"> </span>\u201csostanzialit\u00e0\u201d <span class=\"_ _9\"> </span>delle <span class=\"_ _9\"> </span>modifiche <span class=\"_ _1\"> </span>contrattuali<span class=\"_ _567\"> </span>apportate ad un\u2019attivit\u00e0 finanziaria, dovranno pertanto considerare:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">le finalit\u00e0 per cui <span class=\"_ _2\"></span>le modifiche sono state ef<span class=\"_ _2\"></span>fettuate: ad esempio, rinegoziazioni per motivi<span class=\"_ _567\"> </span></span>commerciali e concessioni per dif<span class=\"_ _2\"></span>ficolt\u00e0 finanziarie della controparte:<span class=\"_ _567\"> </span>\u2022 <span class=\"_ _258\"> </span><span class=\"fc0 ws170\">le prime, volte a \u201ctrattenere\u201d il cliente, vedono coinvolto un debitore che non versa in<span class=\"_ _567\"> </span></span>una <span class=\"_ _2\"></span>situazione di <span class=\"_ _a\"></span>difficolt\u00e0 <span class=\"_ _2\"></span>finanziaria. In <span class=\"_ _a\"></span>questa casistica <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>incluse tutte <span class=\"_ _a\"></span>le operazioni<span class=\"_ _567\"> </span>di rinegoziazione che sono volte ad adeguare l\u2019oner<span class=\"_ _2\"></span>osit\u00e0 del debito alle condizioni<span class=\"_ _567\"> </span>di mercato. T<span class=\"_ _7d\"></span>ali operazioni comportano una variazione delle condizioni originarie<span class=\"_ _567\"> </span>del contratto, solitamente richieste dal debitore, che attiene ad aspetti connessi alla<span class=\"_ _567\"> </span>onerosit\u00e0 <span class=\"_ _a\"></span>del <span class=\"_ _2\"></span>debito, <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>conseguente <span class=\"_ _2\"></span>beneficio <span class=\"_ _2\"></span>economico <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>debitore <span class=\"_ _a\"></span>stesso. <span class=\"_ _2\"></span>In<span class=\"_ _567\"> </span>linea <span class=\"_ _2\"></span>generale <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>ritiene che, <span class=\"_ _a\"></span>ogni <span class=\"_ _2\"></span>qualvolta la <span class=\"_ _a\"></span>banca <span class=\"_ _2\"></span>effettui <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>rinegoziazione <span class=\"_ _2\"></span>al fine <span class=\"_ _a\"></span>di<span class=\"_ _567\"> </span>evitare di per<span class=\"_ _2\"></span>dere il proprio cliente, tale rinegoziazione debba esser<span class=\"_ _2\"></span>e considerata come<span class=\"_ _567\"> </span>sostanziale in quanto, ove non fosse effettuata, il cliente potr<span class=\"_ _2\"></span>ebbe finanziarsi presso un<span class=\"_ _567\"> </span>altro intermediario e la banca subir<span class=\"_ _2\"></span>ebbe un decremento dei ricavi futuri previsti;<span class=\"_ _567\"> </span>\u2022 <span class=\"_ _258\"> </span><span class=\"fc0 ws113\">le seconde, effettuate per \u201cragioni di rischio creditizio\u201d (misure di forbearance), sono<span class=\"_ _567\"> </span></span>riconducibili <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>tentativo <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>banca <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>massimizzare <span class=\"_ _a\"></span>il r<span class=\"_ _2\"></span>ecovery <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>cash <span class=\"_ _2\"></span>flow <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>credito<span class=\"_ _567\"> </span>originario. <span class=\"_ _24\"> </span>I <span class=\"_ _24\"> </span>rischi <span class=\"_ _1\"> </span>e <span class=\"_ _24\"> </span>i <span class=\"_ _1\"> </span>benefici <span class=\"_ _24\"> </span>sottostanti, <span class=\"_ _24\"> </span>successivamente <span class=\"_ _1\"> </span>alle <span class=\"_ _24\"> </span>modifiche, <span class=\"_ _1\"> </span>di <span class=\"_ _24\"> </span>norma,<span class=\"_ _567\"> </span>non sono sostanzialmente trasferiti e, conseguentemente, la rappresentazione contabile<span class=\"_ _567\"> </span>\u00e8 <span class=\"_ _9\"> </span>quella <span class=\"_ _9\"> </span>ef<span class=\"_ _2\"></span>fettuata <span class=\"_ _9\"> </span>tramite <span class=\"_ _9\"> </span>il <span class=\"_ _9\"> </span>\u201cmodification <span class=\"_ _9\"> </span>accounting\u201d <span class=\"_ _1\"> </span>- <span class=\"_ _9\"> </span>che <span class=\"_ _9\"> </span>implica <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>rilevazione<span class=\"_ _567\"> </span>immediata <span class=\"_ _b\"></span>alla <span class=\"_ _b\"></span>voce <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>conto <span class=\"_ _b\"></span>economico <span class=\"_ _b\"></span>\u201c140. <span class=\"_ _b\"></span>\u201cUtili/perdite da <span class=\"_ _b\"></span>modifiche <span class=\"_ _b\"></span>contrattuali senza <span class=\"_ _1d\"></span>cancellazioni\u201d <span class=\"_ _1d\"></span>della <span class=\"_ _24\"></span>differ<span class=\"_ _2\"></span>enza <span class=\"_ _24\"></span>tra <span class=\"_ _1d\"></span>valore <span class=\"_ _1d\"></span>contabile <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>valore <span class=\"_ _1d\"></span>attuale <span class=\"_ _24\"></span>dei <span class=\"_ _1d\"></span>flussi <span class=\"_ _1d\"></span>di cassa <span class=\"_ _2\"></span>modificati scontati <span class=\"_ _2\"></span>al tasso <span class=\"_ _a\"></span>di interesse <span class=\"_ _a\"></span>originario - <span class=\"_ _2\"></span>e non <span class=\"_ _2\"></span>tramite <span class=\"_ _2\"></span>la der<span class=\"_ _2\"></span>ecognition; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">la <span class=\"_ _1\"> </span>presenza <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>specifici <span class=\"_ _1\"> </span>elementi <span class=\"_ _1\"> </span>oggettivi <span class=\"_ _1\"> </span>(\u201ctrigger\u201d) <span class=\"_ _1\"> </span>che <span class=\"_ _24\"> </span>incidono <span class=\"_ _1\"> </span>sulle <span class=\"_ _1\"> </span>caratteristiche </span>e/o <span class=\"_ _24\"> </span>sui <span class=\"_ _1\"> </span>flussi <span class=\"_ _1\"> </span>contrattuali <span class=\"_ _1\"> </span>dello <span class=\"_ _1\"> </span>strumento <span class=\"_ _24\"> </span>finanziario <span class=\"_ _1\"> </span>(quali, <span class=\"_ _1\"> </span>a <span class=\"_ _1\"> </span>solo <span class=\"_ _1\"> </span>titolo <span class=\"_ _24\"> </span>d<span class=\"_ _b\"></span>i <span class=\"_ _24\"> </span>esempio, <span class=\"_ _1\"> </span>il cambiamento <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>divisa <span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>modifica <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>tipologia <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>rischio <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _b\"></span>esposti, <span class=\"_ _8\"></span>ove <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>si correli <span class=\"_ _b\"></span>a <span class=\"_ _8\"></span>parametri <span class=\"_ _b\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>equity <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>commodity), <span class=\"_ _8\"></span>che <span class=\"_ _b\"></span>si <span class=\"_ _8\"></span>ritiene <span class=\"_ _8\"></span>comportino <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>derecognition <span class=\"_ _b\"></span>in considerazione del loro impatto (atteso come significativo) sui flussi contrattuali originari.<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>Le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _a\"></span>finanziarie <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>cancellate <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _a\"></span>dei <span class=\"_ _2\"></span>criteri <span class=\"_ _2\"></span>gi\u00e0 <span class=\"_ _2\"></span>illustrati <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>le <span class=\"_ _a\"></span>Attivit\u00e0 finanziarie valutate al fair value con impatto a conto economico.<span class=\"_ _567\"> </span>Criteri di rilevazione delle componenti reddituali<span class=\"_ _567\"> </span>Il criterio di valutazione al costo ammortizzato genera nel conto economico una traslazione dei <span class=\"_ _1d\"></span>costi <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>transazione <span class=\"_ _24\"> </span>e <span class=\"_ _24\"></span>dei <span class=\"_ _1d\"></span>ricavi <span class=\"_ _24\"></span>accessori <span class=\"_ _1d\"></span>lungo <span class=\"_ _24\"></span>la <span class=\"_ _1d\"></span>durata <span class=\"_ _24\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _24\"></span>finanziaria <span class=\"_ _1d\"></span>anzich\u00e9 movimentare il conto economico dell\u2019eser<span class=\"_ _2\"></span>cizio di prima iscrizione.<span class=\"_ _567\"> </span>Gli interessi che maturano nel tempo per ef<span class=\"_ _2\"></span>fetto dell\u2019attualizzazione dei crediti deteriorati sono rilevati a conto economico nella voce interessi attivi.<span class=\"_ _567\"> </span>Gli effetti derivanti dalle valutazioni analitiche e collettive sono imputati a conto economico.<span class=\"_ _567\"> </span>Il <span class=\"_ _1d\"></span>valore <span class=\"_ _8\"></span>originario <span class=\"_ _1d\"></span>del <span class=\"_ _24\"></span>credito <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _1d\"></span>ripristinato <span class=\"_ _1d\"></span>al <span class=\"_ _24\"></span>venir <span class=\"_ _1d\"></span>meno <span class=\"_ _1d\"></span>dei <span class=\"_ _1d\"></span>motivi <span class=\"_ _1d\"></span>della <span class=\"_ _24\"></span>rettifica <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>valore effettuata, rilevandone gli ef<span class=\"_ _2\"></span>fetti a conto economico.<span class=\"_ _567\"> </span>In <span class=\"_ _9\"> </span>caso <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>crediti <span class=\"_ _9\"> </span>acquistati <span class=\"_ _9\"> </span>per <span class=\"_ _9\"> </span>il <span class=\"_ _1\"> </span>tramite <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>aggregazione <span class=\"_ _9\"> </span>aziendale, <span class=\"_ _1\"> </span>l\u2019eventuale <span class=\"_ _9\"> </span>maggior valore iscritto nel bilancio consolidato alla prima iscrizione viene rilasciato con ef<span class=\"_ _2\"></span>fetto a conto economico lungo la vita del credito in base al pr<span class=\"_ _2\"></span>oprio piano di ammortamento oppure integralmente nell\u2019esercizio in cui il cr<span class=\"_ _2\"></span>edito viene estinto.<span class=\"_ _567\"> </span>I crediti oggetto di operazioni di copertura di fair value sono valutati al fair value e le variazioni di valore sono imputate a conto economico nella voce \u201cRisultato netto dell\u2019attivit\u00e0 di copertura\u201d, analogamente alle variazioni di fair value dello strumento di copertura.<span class=\"_ _567\"> </span>5. Partecipazioni<span class=\"_ _567\"> </span>Criteri di classificazione<span class=\"_ _567\"> </span>La voce include le interessenze detenute in entit\u00e0 collegate o sottoposte a contr<span class=\"_ _2\"></span>ollo congiunto, disciplinate dallo IAS 28. Le altre partecipazioni minoritarie seguono il trattamento pr<span class=\"_ _2\"></span>evisto dall\u2019IFRS 9, sono classificate <span class=\"_ _b\"></span>tra le Attivit\u00e0 finanziarie valutate <span class=\"_ _b\"></span>al fair value con <span class=\"_ _b\"></span>impatto a conto economico <span class=\"_ _8\"></span>(FVTPL) <span class=\"_ _1d\"></span>o <span class=\"_ _8\"></span>le <span class=\"_ _1d\"></span>Attivit\u00e0 <span class=\"_ _1d\"></span>finanziarie <span class=\"_ _8\"></span>valutate <span class=\"_ _1d\"></span>al <span class=\"_ _1d\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _1d\"></span>con <span class=\"_ _8\"></span>impatto <span class=\"_ _1d\"></span>sulla <span class=\"_ _1d\"></span>redditivit\u00e0 complessiva (FVOCI).<span class=\"_ _567\"> </span>Sono <span class=\"_ _b\"></span>considerate <span class=\"_ _b\"></span>sottoposte <span class=\"_ _8\"></span>ad <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>influenza <span class=\"_ _8\"></span>notevole <span class=\"_ _b\"></span>(collegate) <span class=\"_ _b\"></span>le <span class=\"_ _8\"></span>entit\u00e0 <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>cui <span class=\"_ _8\"></span>si <span class=\"_ _b\"></span>possiede almeno il 20% dei diritti di voto (ivi inclusi i diritti di voto \u201cpotenziali\u201d) o in cui, pur detenendo una <span class=\"_ _1d\"></span>quota <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>diritti <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>voto <span class=\"_ _24\"></span>inferiore, <span class=\"_ _8\"></span>si <span class=\"_ _1d\"></span>ha <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>potere <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>partecipare <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>determinazione <span class=\"_ _1d\"></span>delle politiche finanziarie <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>gestionali della <span class=\"_ _b\"></span>partecipata in <span class=\"_ _b\"></span>virt\u00f9 <span class=\"_ _b\"></span>di particolari <span class=\"_ _b\"></span>legami <span class=\"_ _b\"></span>giuridici quali <span class=\"_ _b\"></span>la partecipazione a patti di sindacato.<span class=\"_ _567\"> </span>Sono considerate sottoposte a controllo congiunto (joint ventur<span class=\"_ _2\"></span>e) le entit\u00e0 per cui, su base contrattuale, il controllo <span class=\"_ _2\"></span>\u00e8 condiviso con uno o pi\u00f9 altri soggetti, ovver<span class=\"_ _2\"></span>o quando per le decisioni<span class=\"_ _567\"> </span>riguardanti le attivit\u00e0 rilevanti \u00e8 richiesto il consenso unanime di tutte le parti che condividono il<span class=\"_ _567\"> </span>controllo.<span class=\"_ _567\"> </span>Criteri di iscrizione<span class=\"_ _567\"> </span>Le partecipazioni sono iscritte alla data di regolamento. L<span class=\"_ _3\"></span>\u2019iscrizione iniziale \u00e8 al costo inclusivo<span class=\"_ _567\"> </span>degli oneri accessori direttamente attribuibili. Per le partecipazioni in valuta estera la conversione<span class=\"_ _567\"> </span>in euro viene ef<span class=\"_ _2\"></span>fettuata usando il tasso di cambio in essere alla data di regolamento.<span class=\"_ _567\"> </span>Criteri di valutazione<span class=\"_ _567\"> </span>Il criterio della valutazione successiva alla prima iscrizione \u00e8 il patrimonio netto.<span class=\"_ _567\"> </span>A ogni data di riferimento del bilancio viene accertata l\u2019eventuale obiettiva evidenza che la<span class=\"_ _567\"> </span>partecipazione abbia subito una perdita dur<span class=\"_ _2\"></span>evole di valore (test d\u2019impairment).<span class=\"_ _567\"> </span>La <span class=\"_ _a\"></span>perdita <span class=\"_ _a\"></span>durevole <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>valore <span class=\"_ _a\"></span>si <span class=\"_ _a\"></span>verifica <span class=\"_ _2\"></span>quando <span class=\"_ _2\"></span>il <span class=\"_ _a\"></span>valore <span class=\"_ _a\"></span>contabile <span class=\"_ _2\"></span>dell\u2019attivit\u00e0 <span class=\"_ _a\"></span>risulta <span class=\"_ _2\"></span>superiore <span class=\"_ _a\"></span>al<span class=\"_ _567\"> </span>suo valore r<span class=\"_ _2\"></span>ecuperabile, pari al maggiore tra il prezzo netto di vendita (cio\u00e8 l\u2019importo ottenibile<span class=\"_ _567\"> </span>dalla vendita dell\u2019attivo in un\u2019ipotetica transazione tra terzi, al netto dei costi di dismissione)<span class=\"_ _567\"> </span>e <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>d\u2019uso <span class=\"_ _8\"></span>(pari <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>attuale <span class=\"_ _8\"></span>dei <span class=\"_ _b\"></span>flussi <span class=\"_ _b\"></span>finanziari <span class=\"_ _8\"></span>futuri <span class=\"_ _b\"></span>attesi <span class=\"_ _b\"></span>che <span class=\"_ _8\"></span>si <span class=\"_ _b\"></span>stima <span class=\"_ _b\"></span>arriveranno<span class=\"_ _567\"> </span>dall\u2019uso permanente e dalla dismissione dell\u2019attivit\u00e0 alla fine della sua vita utile).<span class=\"_ _567\"> </span>A completamento del processo di impairment test, tenuto conto della policy interna, viene<span class=\"_ _567\"> </span>effettuato anche uno \u201cstr<span class=\"_ _2\"></span>ess test\u201d di alcuni parametri chiave considerati nel modello di<span class=\"_ _567\"> </span>valutazione al fine di portare il valor<span class=\"_ _2\"></span>e recuperabile al valore di iscrizione in bilancio.<span class=\"_ _567\"> </span>In <span class=\"_ _7d\"></span>relazione <span class=\"_ _4\"></span>a <span class=\"_ _7d\"></span>quanto <span class=\"_ _7d\"></span>stabilisce <span class=\"_ _7d\"></span>lo <span class=\"_ _7d\"></span>IAS <span class=\"_ _4\"></span>36, <span class=\"_ _7d\"></span>il <span class=\"_ _7d\"></span>test <span class=\"_ _7d\"></span>d\u2019impairment <span class=\"_ _7d\"></span>deve <span class=\"_ _7d\"></span>essere <span class=\"_ _4\"></span>effettuato <span class=\"_ _7d\"></span>annualmente;<span class=\"_ _567\"> </span>ad <span class=\"_ _2\"></span>ogni <span class=\"_ _a\"></span>chiusura infrannuale, <span class=\"_ _a\"></span>inoltre, <span class=\"_ _a\"></span>si <span class=\"_ _2\"></span>procede <span class=\"_ _a\"></span>a verificar<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>l\u2019eventuale <span class=\"_ _2\"></span>esistenza <span class=\"_ _a\"></span>di pr<span class=\"_ _2\"></span>esupposti<span class=\"_ _567\"> </span>che comportino la necessit\u00e0 di dover effettuar<span class=\"_ _2\"></span>e nuovamente il test di impairment: in particolare<span class=\"_ _567\"> </span>si <span class=\"_ _9\"> </span>effettua <span class=\"_ _9\"> </span>un <span class=\"_ _9\"> </span>monitoraggio <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>alcuni <span class=\"_ _9\"> </span>indicatori <span class=\"_ _9\"> </span>quantitativi <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>qualitativi <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>presunzione <span class=\"_ _9\"> </span>di<span class=\"_ _567\"> </span>riduzione di valore della partecipazione (trigger event).<span class=\"_ _567\"> </span>Le <span class=\"_ _1d\"></span>eventuali <span class=\"_ _24\"></span>rettifiche <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>valore <span class=\"_ _8\"></span>dovute <span class=\"_ _24\"> </span>a <span class=\"_ _24\"></span>perdita <span class=\"_ _8\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _1d\"></span>valore <span class=\"_ _1d\"></span>(impairment), <span class=\"_ _24\"></span>sono <span class=\"_ _1d\"></span>da <span class=\"_ _24\"> </span>rilevare <span class=\"_ _1d\"></span>in<span class=\"_ _567\"> </span>contropartita al conto economico.<span class=\"_ _567\"> </span>Qualora <span class=\"_ _77\"> </span>i <span class=\"_ _77\"> </span>motivi <span class=\"_ _77\"> </span>della <span class=\"_ _30\"> </span>perdita <span class=\"_ _77\"> </span>di <span class=\"_ _77\"> </span>valore <span class=\"_ _30\"> </span>siano <span class=\"_ _77\"> </span>rimossi <span class=\"_ _77\"> </span>a <span class=\"_ _77\"> </span>seguito <span class=\"_ _77\"> </span>di <span class=\"_ _77\"> </span>evento <span class=\"_ _30\"> </span>verificatosi<span class=\"_ _567\"> </span>successivamente alla rilevazione della perdita di valor<span class=\"_ _2\"></span>e, vengono effettuate riprese di valor<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span>con imputazione a conto economico.<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>Le <span class=\"_ _1d\"></span>partecipazioni <span class=\"_ _24\"></span>sono <span class=\"_ _1d\"></span>cancellate <span class=\"_ _24\"> </span>dal <span class=\"_ _24\"></span>bilancio <span class=\"_ _1d\"></span>quando <span class=\"_ _24\"></span>scadono <span class=\"_ _1d\"></span>i <span class=\"_ _24\"> </span>diritti <span class=\"_ _24\"></span>contrattuali <span class=\"_ _1d\"></span>sui <span class=\"_ _24\"> </span>flussi<span class=\"_ _567\"> </span> finanziari <span class=\"_ _2\"></span>derivanti <span class=\"_ _2\"></span>dalle attivit\u00e0 <span class=\"_ _a\"></span>finanziarie o <span class=\"_ _a\"></span>quando sono <span class=\"_ _a\"></span>cedute con <span class=\"_ _a\"></span>trasferimento <span class=\"_ _2\"></span>sostanziale<span class=\"_ _567\"> </span> di tutti i rischi e benefici connessi.<span class=\"_ _567\"> </span>Criteri di rilevazione delle componenti reddituali<span class=\"_ _567\"> </span>I <span class=\"_ _1d\"></span>dividendi <span class=\"_ _24\"> </span>sono <span class=\"_ _24\"> </span>contabilizzati <span class=\"_ _24\"></span>quando <span class=\"_ _1d\"></span>matura <span class=\"_ _24\"> </span>il <span class=\"_ _24\"> </span>diritto <span class=\"_ _24\"></span>a <span class=\"_ _1d\"></span>ricevere <span class=\"_ _24\"></span>il <span class=\"_ _1d\"></span>relativo <span class=\"_ _24\"></span>pagamento. <span class=\"_ _1d\"></span>Gli<span class=\"_ _567\"> </span> utili/perdite da cessione sono determinati in base alla dif<span class=\"_ _2\"></span>ferenza tra il valore di carico della<span class=\"_ _567\"> </span> partecipazione in base al criterio del costo medio ponderato e il corrispettivo della transazione,<span class=\"_ _567\"> </span> al netto degli oneri accessori direttamente imputabili.<span class=\"_ _567\"> </span>Modalit\u00e0 di determinazione delle perdite di valore degli strumenti finanziari IFRS 9 (impairment)<span class=\"_ _567\"> </span>Ad <span class=\"_ _2\"></span>ogni data <span class=\"_ _2\"></span>di bilancio <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>di situazione <span class=\"_ _2\"></span>infrannuale, i <span class=\"_ _2\"></span>finanziamenti <span class=\"_ _2\"></span>e i <span class=\"_ _2\"></span>titoli di <span class=\"_ _2\"></span>debito <span class=\"_ _2\"></span>classificati<span class=\"_ _567\"> </span>nelle voci delle <span class=\"_ _2\"></span>\u201cAttivit\u00e0 finanziarie valutate al <span class=\"_ _2\"></span>costo ammortizzato\u201d e <span class=\"_ _2\"></span>delle \u201cAttivit\u00e0 finanziarie<span class=\"_ _567\"> </span>valutate al fair value con impatto sulla redditivit\u00e0 complessiva\u201d - nonch\u00e9 le esposizioni fuori<span class=\"_ _567\"> </span>bilancio rappresentate dagli impegni ad er<span class=\"_ _2\"></span>ogare fondi e dalle garanzie rilasciate - devono<span class=\"_ _567\"> </span>essere <span class=\"_ _8\"></span>assoggettate <span class=\"_ _1d\"></span>ad <span class=\"_ _1d\"></span>un <span class=\"_ _1d\"></span>processo <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>impairment, <span class=\"_ _1d\"></span>finalizzato <span class=\"_ _24\"></span>a <span class=\"_ _8\"></span>stimare <span class=\"_ _1d\"></span>le <span class=\"_ _1d\"></span>perdite <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>valore<span class=\"_ _567\"> </span>attese per rischio di credito (cosiddette \u201cECL \u2013 Expected Cr<span class=\"_ _2\"></span>edit Losses\u201d).<span class=\"_ _567\"> </span>Aspetti generali del modello di impairment<span class=\"_ _567\"> </span>Secondo il modello di calcolo delle Expected Credit Losses le per<span class=\"_ _2\"></span>dite devono essere registrate<span class=\"_ _567\"> </span>non solo facendo riferimento alle oggettive evidenze di perdite di valor<span class=\"_ _2\"></span>e gi\u00e0 manifestatesi alla<span class=\"_ _567\"> </span>data di valutazione, ma anche sulla base dell\u2019aspettativa di perdite di valor<span class=\"_ _2\"></span>e future non ancora<span class=\"_ _567\"> </span>verificatesi.<span class=\"_ _567\"> </span>In <span class=\"_ _8\"></span>particolare, <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>modello <span class=\"_ _1d\"></span>ECL <span class=\"_ _8\"></span>prevede <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>i <span class=\"_ _1d\"></span>sopracitati <span class=\"_ _8\"></span>strumenti <span class=\"_ _1d\"></span>debbano <span class=\"_ _8\"></span>essere <span class=\"_ _8\"></span>classificati<span class=\"_ _567\"> </span>in <span class=\"_ _9\"> </span>tre <span class=\"_ _9\"> </span>distinti <span class=\"_ _9\"> </span>\u201cStage\u201d, <span class=\"_ _9\"> </span>in <span class=\"_ _38\"> </span>funzione <span class=\"_ _9\"> </span>della <span class=\"_ _9\"> </span>loro <span class=\"_ _9\"> </span>qualit\u00e0 <span class=\"_ _9\"> </span>creditizia <span class=\"_ _9\"> </span>assoluta <span class=\"_ _38\"> </span>o <span class=\"_ _9\"> </span>relativa <span class=\"_ _9\"> </span>rispetto<span class=\"_ _567\"> </span>all\u2019erogazione iniziale, a cui corrispondono diversi criteri di misurazione delle per<span class=\"_ _2\"></span>dite attese.<span class=\"_ _567\"> </span>Nel dettaglio:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Stage <span class=\"_ _2\"></span>1: accoglie <span class=\"_ _2\"></span>le attivit\u00e0 <span class=\"_ _2\"></span>finanziarie performing, <span class=\"_ _2\"></span>originate <span class=\"_ _2\"></span>o acquisite, <span class=\"_ _2\"></span>per le <span class=\"_ _2\"></span>quali non <span class=\"_ _a\"></span>si<span class=\"_ _567\"> </span></span>osserva un significativo <span class=\"_ _b\"></span>deterioramento del <span class=\"_ _b\"></span>rischio di <span class=\"_ _b\"></span>credito (\u201cSICR \u2013 Significant <span class=\"_ _b\"></span>Increase<span class=\"_ _567\"> </span>in Credit Risk\u201d) rispetto alla data di rilevazione iniziale;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Stage <span class=\"_ _9\"> </span>2: <span class=\"_ _1\"> </span>accoglie <span class=\"_ _9\"> </span>le <span class=\"_ _1\"> </span>attivit\u00e0 <span class=\"_ _9\"> </span>finanziarie <span class=\"_ _9\"> </span>performing <span class=\"_ _1\"> </span>che <span class=\"_ _9\"> </span>alla <span class=\"_ _9\"> </span>data <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>valutazione <span class=\"_ _1\"> </span>hanno<span class=\"_ _567\"> </span></span>registrato <span class=\"_ _b\"></span>un <span class=\"_ _8\"></span>significativo <span class=\"_ _8\"></span>deterioramento <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>rischio <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>credito <span class=\"_ _8\"></span>(SICR) <span class=\"_ _b\"></span>rispetto <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>prima<span class=\"_ _567\"> </span>iscrizione, sebbene non deteriorate;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Stage <span class=\"_ _24\"> </span>3: <span class=\"_ _1\"> </span>comprende <span class=\"_ _24\"></span>tutte <span class=\"_ _24\"> </span>le <span class=\"_ _1\"> </span>esposizioni <span class=\"_ _24\"> </span>per <span class=\"_ _1\"> </span>le <span class=\"_ _1\"> </span>quali <span class=\"_ _24\"> </span>si <span class=\"_ _1\"> </span>riscontrino <span class=\"_ _24\"> </span>uno <span class=\"_ _1\"> </span>o <span class=\"_ _24\"> </span>pi\u00f9 <span class=\"_ _1\"> </span>eventi <span class=\"_ _24\"> </span>in<span class=\"_ _567\"> </span></span>grado <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>impattare <span class=\"_ _1d\"></span>negativamente <span class=\"_ _24\"></span>sui <span class=\"_ _1d\"></span>flussi <span class=\"_ _1d\"></span>finanziari <span class=\"_ _24\"></span>(evidenze <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>impairment), <span class=\"_ _24\"></span>ossia <span class=\"_ _1d\"></span>le<span class=\"_ _567\"> </span>esposizioni che sono considerate come deteriorate.<span class=\"_ _567\"> </span>Per le esposizioni rientranti nello Stage 1 la perdita attesa viene contabilizzata, alla data di<span class=\"_ _567\"> </span>rilevazione iniziale <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>ad ogni <span class=\"_ _b\"></span>data di <span class=\"_ _b\"></span>reporting successiva, <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>un orizzonte <span class=\"_ _b\"></span>temporale fino <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>un<span class=\"_ _567\"> </span>anno; <span class=\"_ _2\"></span>per quelle <span class=\"_ _a\"></span>riconducibili allo <span class=\"_ _2\"></span>Stage <span class=\"_ _2\"></span>2 e <span class=\"_ _a\"></span>3 le <span class=\"_ _2\"></span>perdite <span class=\"_ _2\"></span>attese <span class=\"_ _2\"></span>vengono rilevate <span class=\"_ _a\"></span>in un <span class=\"_ _2\"></span>orizzonte<span class=\"_ _567\"> </span>temporale che considera tutta la vita residua dello strumento (lifetime).<span class=\"_ _567\"> </span>Eccezione <span class=\"_ _7c\"> </span>a <span class=\"_ _7c\"> </span>quanto <span class=\"_ _7c\"> </span>sopra <span class=\"_ _7c\"> </span>\u00e8 <span class=\"_ _258\"> </span>rappresentata <span class=\"_ _77\"> </span>dalle <span class=\"_ _258\"> </span>attivit\u00e0 <span class=\"_ _7c\"> </span>finanziarie <span class=\"_ _7c\"> </span>considerate <span class=\"_ _7c\"> </span>come<span class=\"_ _567\"> </span> deteriorate <span class=\"_ _8\"></span>fin <span class=\"_ _8\"></span>dalla <span class=\"_ _8\"></span>loro <span class=\"_ _b\"></span>acquisizione <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>origine <span class=\"_ _8\"></span>(cosiddet<span class=\"_ _b\"></span>ti <span class=\"_ _8\"></span>\u201cPOCI <span class=\"_ _8\"></span>\u2013 <span class=\"_ _8\"></span>Purchased <span class=\"_ _b\"></span>or <span class=\"_ _8\"></span>Originated<span class=\"_ _567\"> </span> Credit Impair<span class=\"_ _2\"></span>ed\u201d), per la quale si fa rinvio a quanto illustrato nel paragrafo \u201cAttivit\u00e0 finanziarie<span class=\"_ _567\"> </span> deteriorate acquisite o originate\u201d.<span class=\"_ _567\"> </span>Il <span class=\"_ _8\"></span>perimetr<span class=\"_ _2\"></span>o <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>esposizioni <span class=\"_ _b\"></span>classificate <span class=\"_ _8\"></span>nello <span class=\"_ _8\"></span>Stage <span class=\"_ _b\"></span>3 <span class=\"_ _8\"></span>corrisponde <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>quello <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>esposizioni<span class=\"_ _567\"> </span> deteriorate, <span class=\"_ _7d\"></span>individuate <span class=\"_ _3\"></span>sulla <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>definizioni <span class=\"_ _7d\"></span>stabil<span class=\"_ _b\"></span>ite <span class=\"_ _7d\"></span>dalla <span class=\"_ _3\"></span>normativa <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>vigilanza <span class=\"_ _3\"></span>(Circolar<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span> di Banca d\u2019Italia n. 272 \u201cMatrice dei conti\u201d) e richiamate dalla Circolar<span class=\"_ _2\"></span>e di Banca d\u2019Italia n. 262<span class=\"_ _567\"> </span> \u201cIl <span class=\"_ _24\"> </span>bilancio <span class=\"_ _1\"> </span>bancario: <span class=\"_ _1\"> </span>schemi <span class=\"_ _1\"> </span>e <span class=\"_ _1\"> </span>regole <span class=\"_ _24\"></span>di <span class=\"_ _1\"> </span>compilazione\u201d, <span class=\"_ _24\"> </span>in <span class=\"_ _1\"> </span>quanto <span class=\"_ _1\"> </span>ritenute <span class=\"_ _1\"> </span>coerenti <span class=\"_ _24\"> </span>con <span class=\"_ _1\"> </span>la<span class=\"_ _567\"> </span> normativa contabile IAS/IFRS, in termini di evidenze obiettive di impairment. Nel dettaglio, le<span class=\"_ _567\"> </span> richiamate circolari individuano le seguenti categorie di attivit\u00e0 deteriorate:<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws159\">Soffer<span class=\"_ _2\"></span>enze: rappresentano il complesso delle esposizioni per cassa e \u201cfuori bilancio\u201d nei<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws159\"> </span>confronti di un soggetto in stato di insolvenza (anche non accertato giudizialmente) o in<span class=\"_ _567\"> </span> situazioni <span class=\"_ _24\"></span>sostanzialmente <span class=\"_ _24\"></span>equiparabili, <span class=\"_ _24\"></span>indipendentemente <span class=\"_ _24\"></span>dalle <span class=\"_ _24\"></span>eventuali <span class=\"_ _24\"></span>previsioni <span class=\"_ _1d\"></span>di<span class=\"_ _567\"> </span> perdita formulate dalla Banca;<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws11d\">Inadempienze probabili (\u201cunlikely to pay\u201d): rappr<span class=\"_ _2\"></span>esentano le esposizioni per cassa e<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws11d\"> </span>fuori <span class=\"_ _24\"></span>bilancio, <span class=\"_ _1d\"></span>per <span class=\"_ _24\"> </span>cui <span class=\"_ _24\"> </span>non <span class=\"_ _24\"></span>ricorrono <span class=\"_ _1d\"></span>le <span class=\"_ _24\"></span>condizioni <span class=\"_ _24\"></span>per <span class=\"_ _24\"></span>la <span class=\"_ _1d\"></span>classificazione <span class=\"_ _24\"> </span>del <span class=\"_ _24\"> </span>debitore <span class=\"_ _1d\"></span>fra<span class=\"_ _567\"> </span> le <span class=\"_ _1\"> </span>sofferenze <span class=\"_ _24\"> </span>e <span class=\"_ _9\"> </span>per <span class=\"_ _1\"> </span>le <span class=\"_ _1\"> </span>quali <span class=\"_ _1\"> </span>si <span class=\"_ _9\"> </span>ritiene <span class=\"_ _1\"> </span>improbabile <span class=\"_ _1\"> </span>che, <span class=\"_ _1\"> </span>senza <span class=\"_ _1\"> </span>il <span class=\"_ _9\"> </span>ricorso <span class=\"_ _1\"> </span>ad <span class=\"_ _1\"> </span>azioni <span class=\"_ _9\"> </span>quali<span class=\"_ _567\"> </span> l\u2019escussione delle garanzie, il debitore adempia integralmente (in linea capitale e/o inter<span class=\"_ _2\"></span>essi)<span class=\"_ _567\"> </span> alle sue obbligazioni creditizie. T<span class=\"_ _7d\"></span>ale valutazione viene effettuata in maniera indipendente<span class=\"_ _567\"> </span> dalla <span class=\"_ _8\"></span>presenza <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>eventuali <span class=\"_ _8\"></span>importi <span class=\"_ _8\"></span>(o <span class=\"_ _8\"></span>rate) <span class=\"_ _8\"></span>scaduti <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>pagati. <span class=\"_ _8\"></span>La <span class=\"_ _8\"></span>classificazione <span class=\"_ _1d\"></span>tra <span class=\"_ _8\"></span>le<span class=\"_ _567\"> </span> inadempienze probabili non \u00e8 necessariamente legata alla pr<span class=\"_ _2\"></span>esenza esplicita di anomalie,<span class=\"_ _567\"> </span> quali <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>mancato <span class=\"_ _3\"></span>rimborso, <span class=\"_ _3\"></span>ma <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>legata <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>sussistenza <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>elementi <span class=\"_ _3\"></span>indicat<span class=\"_ _b\"></span>ivi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>situazione<span class=\"_ _567\"> </span> di rischio di inadempimento del debitore (ad esempio, una crisi del settor<span class=\"_ _2\"></span>e industriale in<span class=\"_ _567\"> </span> cui opera il debitore);<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Esposizioni scadute e/o <span class=\"_ _2\"></span>sconfinanti deteriorate: le esposizioni <span class=\"_ _2\"></span>per cassa, diverse <span class=\"_ _2\"></span>da quelle<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>classificate <span class=\"_ _24\"> </span>tra <span class=\"_ _1\"> </span>le <span class=\"_ _24\"> </span>sofferenze <span class=\"_ _24\"></span>o <span class=\"_ _24\"> </span>le <span class=\"_ _1\"> </span>inadempienze <span class=\"_ _24\"> </span>probabili, <span class=\"_ _24\"> </span>che, <span class=\"_ _1\"> </span>alla <span class=\"_ _24\"> </span>data <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>riferimento,<span class=\"_ _567\"> </span> presentano <span class=\"_ _b\"></span>una <span class=\"_ _8\"></span>posizione <span class=\"_ _b\"></span>scaduta <span class=\"_ _8\"></span>e/o <span class=\"_ _b\"></span>sconfinante <span class=\"_ _8\"></span>da <span class=\"_ _b\"></span>pi\u00f9 <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>90 <span class=\"_ _b\"></span>giorni, <span class=\"_ _8\"></span>secondo <span class=\"_ _b\"></span>le <span class=\"_ _8\"></span>soglie<span class=\"_ _567\"> </span> di <span class=\"_ _8\"></span>significativit\u00e0 <span class=\"_ _8\"></span>previste <span class=\"_ _8\"></span>dalla <span class=\"_ _8\"></span>citata <span class=\"_ _8\"></span>normativa. <span class=\"_ _8\"></span>Per <span class=\"_ _8\"></span>il <span class=\"_ _1d\"></span>Gruppo <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>esposizioni <span class=\"_ _8\"></span>scadute <span class=\"_ _8\"></span>e/o<span class=\"_ _567\"> </span> sconfinanti <span class=\"_ _1d\"></span>deteriorate <span class=\"_ _1d\"></span>sono <span class=\"_ _1d\"></span>determinate <span class=\"_ _1d\"></span>facendo <span class=\"_ _24\"></span>riferimento <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>posizione <span class=\"_ _1d\"></span>del <span class=\"_ _1d\"></span>singolo<span class=\"_ _567\"> </span> debitore.<span class=\"_ _567\"> </span>In aggiunta, la normativa di Banca d\u2019Italia, in linea con gli standard dell\u2019EBA, ha intr<span class=\"_ _2\"></span>odotto la<span class=\"_ _567\"> </span> definizione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>\u201cesposizioni <span class=\"_ _2\"></span>oggetto di <span class=\"_ _a\"></span>concessione\u201d <span class=\"_ _2\"></span>(cosiddette \u201cForborne <span class=\"_ _a\"></span>Exposure\u201d). <span class=\"_ _2\"></span>T<span class=\"_ _3\"></span>rattasi<span class=\"_ _567\"> </span> in <span class=\"_ _3\"></span>particolare <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>esposizioni <span class=\"_ _a\"></span>beneficiarie <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>misure <span class=\"_ _7d\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _3\"></span>tolleranza, <span class=\"_ _3\"></span>che <span class=\"_ _a\"></span>consistono <span class=\"_ _3\"></span>in <span class=\"_ _a\"></span>concessioni,<span class=\"_ _567\"> </span> <div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs561\">in <span class=\"_ _24\"> </span>termini <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>modifica <span class=\"_ _24\"> </span>e/o <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>rifinanziamento <span class=\"_ _24\"></span>di <span class=\"_ _24\"> </span>un <span class=\"_ _1\"> </span>preesistente <span class=\"_ _1d\"></span>credito, <span class=\"_ _24\"> </span>nei <span class=\"_ _24\"> </span>confronti <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>un<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs5ce\">debitore <span class=\"_ _1d\"></span>esclusivamente <span class=\"_ _24\"></span>in <span class=\"_ _24\"></span>ragione <span class=\"_ _24\"></span>di, <span class=\"_ _1d\"></span>o <span class=\"_ _24\"> </span>per <span class=\"_ _24\"> </span>prevenire, <span class=\"_ _1d\"></span>un <span class=\"_ _24\"></span>suo <span class=\"_ _24\"></span>stato <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>difficolt\u00e0 <span class=\"_ _24\"></span>finanziaria<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1a2 gs5cf\">che potrebbe aver<span class=\"_ _2\"></span>e effetti negativi sulla sua capacit\u00e0 di adempiere agli impegni contrattuali<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws13 gs5d0\">originariamente assunti, e che non sarebber<span class=\"_ _2\"></span>o state concesse ad un altro debitore con analogo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs5d1\">profilo <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>rischio <span class=\"_ _24\"> </span>non <span class=\"_ _24\"></span>in <span class=\"_ _1d\"></span>difficolt\u00e0 <span class=\"_ _1d\"></span>finanziaria. <span class=\"_ _24\"> </span>Dette <span class=\"_ _24\"></span>concessioni <span class=\"_ _1d\"></span>devono <span class=\"_ _24\"> </span>essere <span class=\"_ _1d\"></span>identificate <span class=\"_ _24\"></span>a<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs5d2\">livello <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>singola <span class=\"_ _2\"></span>linea <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>credito <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>possono <span class=\"_ _2\"></span>riguardare <span class=\"_ _a\"></span>esposizioni <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>debitori classificati <span class=\"_ _a\"></span>sia <span class=\"_ _2\"></span>nello<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs5d3\">status performing che nello status non performing (deteriorato).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs5d4\">Per <span class=\"_ _a\"></span>le <span class=\"_ _2\"></span>esposizioni <span class=\"_ _a\"></span>con <span class=\"_ _2\"></span>misure <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>forbearance, <span class=\"_ _a\"></span>classificate <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _a\"></span>inadempienze <span class=\"_ _2\"></span>probabili, <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>ritorno<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs567\">tra le esposizioni performing, ed in particolare tra le esposizioni dello \u201cStage 2\u201d, pu\u00f2 avvenire<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws28 gs568\">solo dopo che sia trascorso un anno dal momento della concessione (cosiddetto \u201cprobation<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wse9 gs569\">period\u201d) e che siano soddisfatte tutte le altre condizioni pr<span class=\"_ _2\"></span>eviste dal paragrafo 157 dell\u2019ITS<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs56a\">dell\u2019EBA.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs56c\">In <span class=\"_ _24\"> </span>ogni <span class=\"_ _1\"> </span>caso, <span class=\"_ _24\"> </span>le <span class=\"_ _1\"> </span>esposizioni <span class=\"_ _24\"> </span>rinegoziate <span class=\"_ _1\"> </span>non <span class=\"_ _24\"> </span>devono <span class=\"_ _1\"> </span>essere <span class=\"_ _24\"></span>considerate <span class=\"_ _24\"> </span>forborne <span class=\"_ _1\"> </span>quando <span class=\"_ _24\"> </span>il<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs56d\">debitore <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>si tr<span class=\"_ _2\"></span>ovi in <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>situazione di <span class=\"_ _2\"></span>difficolt\u00e0 <span class=\"_ _2\"></span>finanziaria: trattasi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>rinegoziazioni concesse<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs5d5\">per motivi commerciali.<span class=\"_ _567\"> </span></div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gs5d6\">Perdite di valor<span class=\"_ _2\"></span>e su strumenti finanziari performing<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs5d7\">Per <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>attivit\u00e0 finanziarie <span class=\"_ _a\"></span>performing, ossia <span class=\"_ _a\"></span>per quelle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>considerate deteriorate <span class=\"_ _a\"></span>come<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs5d8\">in <span class=\"_ _1\"> </span>precedenza <span class=\"_ _24\"> </span>definite, <span class=\"_ _1\"> </span>si <span class=\"_ _1\"> </span>rende <span class=\"_ _24\"> </span>necessario <span class=\"_ _1\"> </span>valutare, <span class=\"_ _24\"> </span>a <span class=\"_ _1\"> </span>ciascuna <span class=\"_ _1\"> </span>reporting <span class=\"_ _1\"> </span>date, <span class=\"_ _1\"> </span>a <span class=\"_ _1\"> </span>livello <span class=\"_ _1\"> </span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs5d9\">singolo <span class=\"_ _8\"></span>rapporto, <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>presenza <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>significativo <span class=\"_ _8\"></span>deterioramento <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>rischio <span class=\"_ _8\"></span>creditizio <span class=\"_ _8\"></span>(SICR <span class=\"_ _8\"></span>\u2013<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs5da\">\u201cSignificant <span class=\"_ _8\"></span>Increase <span class=\"_ _8\"></span>in <span class=\"_ _1d\"></span>Credit <span class=\"_ _8\"></span>Risk\u201d), <span class=\"_ _1d\"></span>tramite <span class=\"_ _8\"></span>confronto <span class=\"_ _8\"></span>tra <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>rischio <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>credito <span class=\"_ _8\"></span>associato <span class=\"_ _1d\"></span>allo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs5db\">strumento <span class=\"_ _b\"></span>finanziario <span class=\"_ _8\"></span>all\u2019atto <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>valutazione <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>quello <span class=\"_ _8\"></span>al <span class=\"_ _b\"></span>momento <span class=\"_ _b\"></span>iniziale <span class=\"_ _8\"></span>dell\u2019erogazione o<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs5dc\">dell\u2019acquisizione. <span class=\"_ _a\"></span>T<span class=\"_ _3\"></span>ale <span class=\"_ _a\"></span>confronto <span class=\"_ _a\"></span>viene <span class=\"_ _a\"></span>effettuato <span class=\"_ _a\"></span>assumendo <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>riferimento <span class=\"_ _2\"></span>sia <span class=\"_ _a\"></span>criteri <span class=\"_ _a\"></span>quantitativi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs5dd\">che <span class=\"_ _2\"></span>qualitativi. <span class=\"_ _2\"></span>Pi\u00f9 <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>dettaglio, <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>fine <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>accertare <span class=\"_ _2\"></span>l\u2019esistenza <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>significativo <span class=\"_ _2\"></span>deterioramento<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs5de\">della <span class=\"_ _8\"></span>qualit\u00e0 <span class=\"_ _b\"></span>creditizia <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>il <span class=\"_ _b\"></span>conseguente <span class=\"_ _8\"></span>passaggio <span class=\"_ _8\"></span>dello <span class=\"_ _8\"></span>strumento <span class=\"_ _b\"></span>finanziario <span class=\"_ _8\"></span>dallo <span class=\"_ _8\"></span>Stage <span class=\"_ _8\"></span>1<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs5df\">allo Stage 2, il Gruppo Banco Desio ha individuato i seguenti criteri (\u201cStage Assignment\u201d):<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs5e0\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">criteri <span class=\"_ _8\"></span>quantitativi <span class=\"_ _8\"></span>relativi, <span class=\"_ _8\"></span>basati <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>osservazioni <span class=\"_ _1d\"></span>statistiche <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>su <span class=\"_ _1d\"></span>variazioni <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>PD <span class=\"_ _1d\"></span>oltre<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsb0 gs5e1\">una determinata soglia considerata come un indicatore di backstop, ritenute espr<span class=\"_ _2\"></span>essione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs5e2\">di intervenuto significativo incremento del rischio di cr<span class=\"_ _2\"></span>edito nel tempo;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs5e3\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">criteri <span class=\"_ _258\"> </span>qualitativi <span class=\"_ _1f\"> </span>assoluti, <span class=\"_ _258\"> </span>rappresentati <span class=\"_ _258\"> </span>dall\u2019identificazione <span class=\"_ _258\"> </span>di <span class=\"_ _258\"> </span>trigger <span class=\"_ _1f\"> </span>event <span class=\"_ _258\"> </span>o <span class=\"_ _258\"> </span>dal<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs5e4\">superamento di soglie assolute nell\u2019ambito del processo di monitoraggio del cr<span class=\"_ _2\"></span>edito;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs5e5\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">backstop <span class=\"_ _8\"></span>indicators, <span class=\"_ _b\"></span>ovvero <span class=\"_ _8\"></span>fattori <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>\u201cdelinquency\u201d <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>credito, <span class=\"_ _8\"></span>la <span class=\"_ _b\"></span>cui <span class=\"_ _8\"></span>manifestazione <span class=\"_ _8\"></span>fa<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div>presumer<span class=\"_ _2\"></span>e che si sia <span class=\"_ _2\"></span>verificato un significativo <span class=\"_ _2\"></span>incremento del rischio <span class=\"_ _2\"></span>di credito, <span class=\"_ _2\"></span>a meno di<span class=\"_ _567\"> </span> evidenze contrarie.<span class=\"_ _567\"> </span>Per ulteriori dettagli sul modello di determinazione delle perdite attese sulle esposizioni non<span class=\"_ _567\"> </span> deteriorate, con particolare riferimento ai criteri di stage assignment, alla modalit\u00e0 di calcolo<span class=\"_ _567\"> </span> dei parametri di rischio, agli scenari previsionali macr<span class=\"_ _2\"></span>oeconomici e alle relative probabilit\u00e0 di<span class=\"_ _567\"> </span> accadimento, <span class=\"_ _1d\"></span>si <span class=\"_ _24\"></span>fa <span class=\"_ _1d\"></span>rinvio <span class=\"_ _24\"></span>a <span class=\"_ _1d\"></span>quanto <span class=\"_ _24\"></span>illustrato <span class=\"_ _1d\"></span>nel <span class=\"_ _24\"></span>paragrafo <span class=\"_ _1d\"></span>\u201c2.3 <span class=\"_ _24\"> </span>Metodi <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>misurazione <span class=\"_ _24\"></span>delle<span class=\"_ _567\"> </span> perdite attese\u201d contenuto nella Parte E della pr<span class=\"_ _2\"></span>esente Nota Integrativa, in corrispondenza della<span class=\"_ _567\"> </span> sezione dedicata al rischio di credito.<span class=\"_ _567\"> </span>Perdite di valor<span class=\"_ _2\"></span>e su strumenti finanziari deteriorati<span class=\"_ _567\"> </span>Come in <span class=\"_ _b\"></span>precedenza <span class=\"_ _b\"></span>illustrato, <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>finanziarie <span class=\"_ _b\"></span>deteriorate, alle <span class=\"_ _b\"></span>quali <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _b\"></span>associata <span class=\"_ _b\"></span>una<span class=\"_ _567\"> </span> probabilit\u00e0 <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>default <span class=\"_ _1d\"></span>del <span class=\"_ _24\"> </span>100%, <span class=\"_ _24\"></span>l\u2019ammontare <span class=\"_ _1d\"></span>delle <span class=\"_ _24\"></span>rettifiche <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>valore <span class=\"_ _1d\"></span>per <span class=\"_ _24\"></span>le <span class=\"_ _24\"></span>perdite <span class=\"_ _1d\"></span>attese<span class=\"_ _567\"> </span> relative a ciascun cr<span class=\"_ _2\"></span>edito \u00e8 pari alla differenza tra il valor<span class=\"_ _2\"></span>e di bilancio (situazione infrannuale)<span class=\"_ _567\"> </span> dello stesso al momento della valutazione (costo ammortizzato), ed il valore attuale dei pr<span class=\"_ _2\"></span>evisti<span class=\"_ _567\"> </span> flussi <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>cassa <span class=\"_ _1d\"></span>futuri, <span class=\"_ _24\"></span>calcolato <span class=\"_ _1d\"></span>applicando <span class=\"_ _24\"> </span>il <span class=\"_ _24\"></span>tasso <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>interesse <span class=\"_ _8\"></span>effettivo <span class=\"_ _24\"></span>originario <span class=\"_ _1d\"></span>o <span class=\"_ _24\"></span>una <span class=\"_ _1d\"></span>sua<span class=\"_ _567\"> </span> ragionevole approssimazione laddove il tasso originario non sia dir<span class=\"_ _2\"></span>ettamente reperibile. I<span class=\"_ _567\"> </span> flussi finanziari <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>stimati <span class=\"_ _b\"></span>sulla <span class=\"_ _b\"></span>base <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>previsioni <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>recuper<span class=\"_ _2\"></span>o <span class=\"_ _b\"></span>attese <span class=\"_ _b\"></span>lungo <span class=\"_ _b\"></span>l\u2019intera <span class=\"_ _b\"></span>durata<span class=\"_ _567\"> </span> dell\u2019attivit\u00e0 (lifetime), tenuto conto del presumibile valor<span class=\"_ _2\"></span>e di realizzo delle eventuali garanzie.<span class=\"_ _567\"> </span>Al <span class=\"_ _1\"> </span>fine <span class=\"_ _1\"> </span>della <span class=\"_ _1\"> </span>stima <span class=\"_ _1\"> </span>dei <span class=\"_ _1\"> </span>previsti <span class=\"_ _24\"> </span>flussi <span class=\"_ _1\"> </span>incassati <span class=\"_ _1\"> </span>e <span class=\"_ _1\"> </span>relativa <span class=\"_ _24\"> </span>tempist<span class=\"_ _b\"></span>ica, <span class=\"_ _1\"> </span>i <span class=\"_ _1\"> </span>crediti <span class=\"_ _24\"> </span>in <span class=\"_ _1\"> </span>esame <span class=\"_ _1\"> </span>sono<span class=\"_ _567\"> </span> oggetto di un processo di valutazione analitica. Per alcune categorie omogenee di cr<span class=\"_ _2\"></span>editi<span class=\"_ _567\"> </span> deteriorati, i processi valutativi contemplano che le pr<span class=\"_ _2\"></span>evisioni di perdita siano basate su<span class=\"_ _567\"> </span> metodologie di calcolo di tipo \u201cforfettario\u201d, da ricondurre in modo analitico ad ogni singola<span class=\"_ _567\"> </span> posizione. Il perimetro delle esposizioni assoggettate ad un pr<span class=\"_ _2\"></span>ocesso di valutazione forfettaria<span class=\"_ _567\"> </span> \u00e8 rappresentato:<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws17e\">dalle soffer<span class=\"_ _2\"></span>enze e inadempienze probabili con esposizione inferiore o uguale ad una soglia<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws17e\"> </span>di rilevanza stabilita pari a 25 mila Euro;<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsb3\">dal complesso delle esposizioni \u201cpast due\u201d deteriorate a prescinder<span class=\"_ _2\"></span>e dalla soglia di<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wsb3\"> </span>rilevanza del<span class=\"_ _b\"></span>l\u2019esposizione. T<span class=\"_ _a\"></span>rattasi <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>particolare dei <span class=\"_ _b\"></span>crediti <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>presentano sconfinamenti<span class=\"_ _567\"> </span> continuativi o ritardati pagamenti, individuati in via automatica a cura delle pr<span class=\"_ _2\"></span>ocedure<span class=\"_ _567\"> </span> informatiche del Gruppo, secondo le citate regole dell\u2019Or<span class=\"_ _2\"></span>gano di Vigilanza.<span class=\"_ _567\"> </span>La <span class=\"_ _8\"></span>valutazione <span class=\"_ _8\"></span>analitica <span class=\"_ _8\"></span>prevede <span class=\"_ _b\"></span>invece <span class=\"_ _8\"></span>criteri <span class=\"_ _8\"></span>minimi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>perdita <span class=\"_ _8\"></span>diversificati <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>funzione <span class=\"_ _8\"></span>dello<span class=\"_ _567\"> </span> stato di <span class=\"_ _b\"></span>rischio <span class=\"_ _b\"></span>della controparte al <span class=\"_ _b\"></span>momento <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>quantificazione (Sofferenza, Inadempienza<span class=\"_ _567\"> </span> Probabile, Past Due), della tipologia di esposizione (Secur<span class=\"_ _2\"></span>ed, Unsecured), della presenza<span class=\"_ _567\"> </span> di <span class=\"_ _1\"> </span>garanzie <span class=\"_ _9\"> </span>diverse <span class=\"_ _1\"> </span>da <span class=\"_ _9\"> </span>quelle <span class=\"_ _1\"> </span>ipotecarie <span class=\"_ _9\"> </span>(fidejussioni, <span class=\"_ _1\"> </span>pegni, <span class=\"_ _1\"> </span>confidi). <span class=\"_ _9\"> </span>Nel <span class=\"_ _1\"> </span>dettaglio, <span class=\"_ _9\"> </span>per <span class=\"_ _1\"> </span>le<span class=\"_ _567\"> </span> esposizioni Secured la valutazione si basa sulla valorizzazione dei beni sottostanti (collateral)<span class=\"_ _567\"> </span> e sull\u2019applicazione di opportuni haircut in funzione della tipologia di garanzia immobiliar<span class=\"_ _2\"></span>e,<span class=\"_ _567\"> </span> mentre <span class=\"_ _3\"></span>per <span class=\"_ _2\"></span>quelle <span class=\"_ _a\"></span>Unsecured <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>previsione <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>perdita <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>definita <span class=\"_ _a\"></span>come <span class=\"_ _2\"></span>complemento <span class=\"_ _a\"></span>rispetto <span class=\"_ _a\"></span>alle<span class=\"_ _567\"> </span> curve di recuper<span class=\"_ _2\"></span>o basate sull\u2019osservazione delle serie storiche interne, tenuto conto di eventuali<span class=\"_ _567\"> </span> elementi mitiganti <span class=\"_ _2\"></span>derivanti dalla <span class=\"_ _2\"></span>presenza <span class=\"_ _2\"></span>di altre <span class=\"_ _2\"></span>garanzie. In <span class=\"_ _2\"></span>aggiunta, ai <span class=\"_ _2\"></span>fini della <span class=\"_ _2\"></span>previsione<span class=\"_ _567\"> </span> di perdita si considera il cosiddetto \u201ctime value\u201d, ossia il tempo stimato per il r<span class=\"_ _2\"></span>ecupero del<span class=\"_ _567\"> </span> credito dif<span class=\"_ _2\"></span>ferenziato in funzione del vintage nonch\u00e9 la probabilit\u00e0 di passaggio allo stato di<span class=\"_ _567\"> </span> soffer<span class=\"_ _2\"></span>enza (Danger Rate) per le esposizioni classificate ad Inadempienza probabile.<span class=\"_ _567\"> </span>In coerenza con gli obiettivi di cessione delle esposizioni cr<span class=\"_ _2\"></span>editizie deteriorate, di volta in volta<span class=\"_ _567\"> </span> stabiliti dal <span class=\"_ _2\"></span>Consiglio di <span class=\"_ _2\"></span>Amministrazione, <span class=\"_ _2\"></span>la quantificazione <span class=\"_ _2\"></span>delle perdite <span class=\"_ _2\"></span>attese delle <span class=\"_ _2\"></span>predette<span class=\"_ _567\"> </span> esposizioni <span class=\"_ _1d\"></span>include <span class=\"_ _1d\"></span>elementi <span class=\"_ _1d\"></span>forward <span class=\"_ _1d\"></span>looking, <span class=\"_ _1d\"></span>attraverso <span class=\"_ _1d\"></span>l\u2019introduzione <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>specifici <span class=\"_ _1d\"></span>scenari <span class=\"_ _1d\"></span>di<span class=\"_ _567\"> </span> vendita, laddove la strategia NPL del Gruppo preveda che il r<span class=\"_ _2\"></span>ecupero delle citate esposizioni<span class=\"_ _567\"> </span> possa avvenire attraverso una cessione sul mer<span class=\"_ _2\"></span>cato, nell\u2019ottica di perseguire una strategia di<span class=\"_ _567\"> </span> derisking volta a ridurre l\u2019NPL ratio, ossia l\u2019incidenza per<span class=\"_ _2\"></span>centuale delle esposizioni deteriorate<span class=\"_ _567\"> </span> rispetto al complesso delle esposizioni.<span class=\"_ _567\"> </span>Conseguentemente, la <span class=\"_ _b\"></span>stima <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>perdite <span class=\"_ _b\"></span>attese <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>tali <span class=\"_ _b\"></span>posizioni <span class=\"_ _b\"></span>riflette, ol<span class=\"_ _b\"></span>tre che <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>recuper<span class=\"_ _2\"></span>o<span class=\"_ _567\"> </span> atteso attraverso la gestione ordinaria (work out) anche la pr<span class=\"_ _2\"></span>esenza, opportunamente calibrata,<span class=\"_ _567\"> </span> dello scenario di vendita e quindi dei relativi flussi di cassa.<span class=\"_ _567\"> </span>Per ulteriori dettagli sul modello di determinazione delle perdite attese sulle esposizioni non<span class=\"_ _567\"> </span> deteriorate, con particolare riferimento ai criteri di stage assignment, alla modalit\u00e0 di calcolo<span class=\"_ _567\"> </span> dei parametri di rischio, agli scenari previsionali macr<span class=\"_ _2\"></span>oeconomici e alle relative probabilit\u00e0 di<span class=\"_ _567\"> </span> accadimento, <span class=\"_ _1d\"></span>si <span class=\"_ _24\"></span>fa <span class=\"_ _1d\"></span>rinvio <span class=\"_ _24\"> </span>a <span class=\"_ _24\"></span>quanto <span class=\"_ _1d\"></span>illustrato <span class=\"_ _24\"></span>nel <span class=\"_ _1d\"></span>paragrafo <span class=\"_ _24\"></span>\u201c2.3 <span class=\"_ _1d\"></span>Metodi <span class=\"_ _24\"> </span>di <span class=\"_ _24\"></span>misurazione <span class=\"_ _1d\"></span>delle<span class=\"_ _567\"> </span> perdite attese\u201d contenuto nella Parte E della pr<span class=\"_ _2\"></span>esente Nota Integrativa, in corrispondenza della<span class=\"_ _567\"> </span> sezione dedicata al rischio di credito.<span class=\"_ _567\"> </span>Considerazione del rischio climatico ambientale<span class=\"_ _567\"> </span>Come indicato nella precedente informativa r<span class=\"_ _2\"></span>elativa al \u201cAspetti climatici e ambientali e<span class=\"_ _567\"> </span> relativi impatti contabili \u201d, nel corso dell\u2019eser<span class=\"_ _2\"></span>cizio di riferimento Banco Desio ha perfezionato<span class=\"_ _567\"> </span> l'analisi dei canali di trasmissione dei rischi climatico-ambientali sui rischi finanziari e l\u2019analisi di<span class=\"_ _567\"> </span> accertamento focalizzata sulla valutazione (delle opportunit\u00e0 e) dei rischi derivanti dai fattori<span class=\"_ _567\"> </span> climatico-ambientali <span class=\"_ _1d\"></span>(fisico <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>transizione), <span class=\"_ _1d\"></span>funzionale <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>quantificazione <span class=\"_ _1d\"></span>del <span class=\"_ _24\"></span>relativo <span class=\"_ _8\"></span>impatto<span class=\"_ _567\"> </span> sugli attivi aziendali. Il rischio di credito \u00e8 risultato esser<span class=\"_ _2\"></span>e il rischio convenzionale di vigilanza<span class=\"_ _567\"> </span> prudenziale pi\u00f9 <span class=\"_ _b\"></span>materialmente influenzato <span class=\"_ _b\"></span>dai <span class=\"_ _b\"></span>fattori climatico-ambientali <span class=\"_ _b\"></span>(fisico <span class=\"_ _b\"></span>e transizione)<span class=\"_ _567\"> </span> che <span class=\"_ _1d\"></span>sono <span class=\"_ _1d\"></span>stati <span class=\"_ _1d\"></span>considerati <span class=\"_ _24\"></span>nella <span class=\"_ _1d\"></span>quantificazione <span class=\"_ _1d\"></span>del <span class=\"_ _1d\"></span>relativo <span class=\"_ _1d\"></span>impatto <span class=\"_ _1d\"></span>sugli <span class=\"_ _24\"></span>attivi <span class=\"_ _1d\"></span>aziendali <span class=\"_ _1d\"></span>per cui <span class=\"_ _24\"> </span>si <span class=\"_ _24\"> </span>fa <span class=\"_ _1\"> </span>rimando <span class=\"_ _24\"> </span>a <span class=\"_ _1\"> </span>quanto <span class=\"_ _24\"> </span>illustrato <span class=\"_ _1\"> </span>nella <span class=\"_ _24\"> </span>nota <span class=\"_ _1\"> </span>\u201cInclusione <span class=\"_ _24\"> </span>del <span class=\"_ _24\"> </span>rischio <span class=\"_ _1\"> </span>climatico <span class=\"_ _24\"> </span>ambientale (fisico <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>transizione)\u201d <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>paragrafo <span class=\"_ _2\"></span>\u201c2.3 Metodi <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>misurazione <span class=\"_ _2\"></span>delle per<span class=\"_ _2\"></span>dite <span class=\"_ _2\"></span>attese\u201d <span class=\"_ _2\"></span>contenuto nella Parte E \u2013 Informazioni sui rischi e sulle relative politiche di copertura della pr<span class=\"_ _2\"></span>esente Nota Integrativa, in corrispondenza della sezione dedicata al rischio di credito.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-703": {
   "value": "4. Operazioni di copertura<span class=\"_ _567\"> </span>Il Gruppo Banco Desio si avvale della possibilit\u00e0, prevista in sede di intr<span class=\"_ _2\"></span>oduzione dell\u2019IFRS 9,<span class=\"_ _567\"> </span>di continuare ad applicar<span class=\"_ _2\"></span>e integralmente le previsioni del principio contabile IAS 39 in tema<span class=\"_ _567\"> </span>di \u201chedge accounting\u201d (nella versione carved out omologata dalla Commissione Europea) per<span class=\"_ _567\"> </span>ogni tipologia di copertura (sia per le coperture specifiche che per le macr<span class=\"_ _2\"></span>o-coperture).<span class=\"_ _567\"> </span>Criteri di classificazione<span class=\"_ _567\"> </span>Le operazioni di copertura hanno lo scopo di neutralizzare determinati rischi di per<span class=\"_ _2\"></span>dita potenziale<span class=\"_ _567\"> </span>su <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>passivit\u00e0 <span class=\"_ _a\"></span>finanziarie <span class=\"_ _2\"></span>tramite <span class=\"_ _a\"></span>strumenti <span class=\"_ _a\"></span>finanziari <span class=\"_ _a\"></span>specifici, <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>cui <span class=\"_ _a\"></span>util<span class=\"_ _b\"></span>izzo <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>finalizzato <span class=\"_ _a\"></span>ad<span class=\"_ _567\"> </span>attutire gli ef<span class=\"_ _2\"></span>fetti sul conto economico degli strumenti finanziari oggetto di copertura.<span class=\"_ _567\"> </span>La tipologia di copertura utilizzata pu\u00f2 essere del tipo:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Fair <span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>alue <span class=\"_ _2\"></span>Hedge <span class=\"_ _2\"></span>(copertura <span class=\"_ _2\"></span>specifica <span class=\"_ _2\"></span>del fair <span class=\"_ _a\"></span>value): <span class=\"_ _2\"></span>l\u2019obiettivo \u00e8 <span class=\"_ _a\"></span>la copertura <span class=\"_ _a\"></span>del <span class=\"_ _2\"></span>rischio di<span class=\"_ _567\"> </span></span>variazione del fair value dello strumento coperto (attivit\u00e0, passivit\u00e0 o impegno irrevocabile<span class=\"_ _567\"> </span>non iscritto esposti a variazioni di fair value attribuibili ad un rischio particolare che possono<span class=\"_ _567\"> </span>influenzare <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>conto <span class=\"_ _1d\"></span>economico, <span class=\"_ _8\"></span>incluso <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>rischio <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>variazione <span class=\"_ _1d\"></span>nei <span class=\"_ _8\"></span>tassi <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>cambio <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>una<span class=\"_ _567\"> </span>valuta estera);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Cash Flow <span class=\"_ _2\"></span>Hedge <span class=\"_ _2\"></span>(copertura dei <span class=\"_ _2\"></span>flussi finanziari): <span class=\"_ _2\"></span>l\u2019obiettivo \u00e8 <span class=\"_ _2\"></span>la copertura <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>variazione<span class=\"_ _567\"> </span></span>di flussi <span class=\"_ _2\"></span>di cassa <span class=\"_ _2\"></span>attribuibili a <span class=\"_ _2\"></span>particolari rischi dello <span class=\"_ _2\"></span>strumento di <span class=\"_ _2\"></span>bilancio (attivit\u00e0, <span class=\"_ _2\"></span>passivit\u00e0<span class=\"_ _567\"> </span>o <span class=\"_ _24\"></span>operazione <span class=\"_ _1d\"></span>programmata <span class=\"_ _24\"></span>altamente <span class=\"_ _1d\"></span>probabile <span class=\"_ _24\"></span>esposte <span class=\"_ _24\"></span>a <span class=\"_ _1d\"></span>variazioni <span class=\"_ _24\"> </span>dei <span class=\"_ _24\"> </span>flussi <span class=\"_ _24\"></span>di <span class=\"_ _24\"></span>cassa<span class=\"_ _567\"> </span>attribuibili ad un rischio particolare che possono influenzar<span class=\"_ _2\"></span>e il conto economico).<span class=\"_ _567\"> </span>Criteri di iscrizione<span class=\"_ _567\"> </span>Gli <span class=\"_ _7c\"> </span>strumenti <span class=\"_ _7c\"> </span>derivati, <span class=\"_ _7c\"> </span>pertanto <span class=\"_ _7c\"> </span>anche <span class=\"_ _7c\"> </span>quelli <span class=\"_ _7c\"> </span>di <span class=\"_ _7c\"> </span>copertura, <span class=\"_ _7c\"> </span>sono <span class=\"_ _7c\"> </span>inizialmente <span class=\"_ _7c\"> </span>iscritti <span class=\"_ _7c\"> </span>e<span class=\"_ _567\"> </span>successivamente misurati al fair value.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019iscrizione in bilancio delle operazioni di copertura presuppone:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">il coinvolgimento di controparti esterne al Gruppo Banco Desio;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">una  specifica <span class=\"_ _9\"> </span>designazione  e  identificazione  degli <span class=\"_ _9\"> </span>strumenti  finanziari  di  copertura <span class=\"_ _9\"> </span>e<span class=\"_ _567\"> </span></span>oggetto di copertura utilizzati per l\u2019operazione;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">la <span class=\"_ _24\"> </span>definizione <span class=\"_ _1\"> </span>degli <span class=\"_ _1\"> </span>obiettivi <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>risk <span class=\"_ _24\"> </span>management <span class=\"_ _1\"> </span>perseguiti, <span class=\"_ _1\"> </span>specificando <span class=\"_ _24\"> </span>la <span class=\"_ _1\"> </span>natura <span class=\"_ _1\"> </span>del </span>rischio coperto;  <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">il <span class=\"_ _9\"> </span>superamento <span class=\"_ _1\"> </span>del <span class=\"_ _9\"> </span>test <span class=\"_ _9\"> </span>d\u2019efficacia <span class=\"_ _1\"> </span>all\u2019accensione <span class=\"_ _9\"> </span>della <span class=\"_ _9\"> </span>r<span class=\"_ _2\"></span>elazione <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>copertura <span class=\"_ _1\"> </span>e <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>via </span>prospettica, con modalit\u00e0 e periodicit\u00e0 di misurazione specifiche; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">la predisposizione della documentazione formale completa della r<span class=\"_ _2\"></span>elazione di copertura.<span class=\"_ _567\"> </span></span>Criteri di valutazione<span class=\"_ _567\"> </span>Un\u2019operazione <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>copertura <span class=\"_ _2\"></span>si <span class=\"_ _a\"></span>definisce <span class=\"_ _2\"></span>efficace <span class=\"_ _a\"></span>quando <span class=\"_ _2\"></span>le <span class=\"_ _a\"></span>variazioni <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>fair <span class=\"_ _a\"></span>value <span class=\"_ _2\"></span>(o <span class=\"_ _2\"></span>dei <span class=\"_ _a\"></span>flussi <span class=\"_ _2\"></span>di cassa futuri) <span class=\"_ _2\"></span>dello strumento <span class=\"_ _2\"></span>finanziario di copertura <span class=\"_ _2\"></span>compensano le <span class=\"_ _2\"></span>variazioni dello strumento finanziario oggetto di copertura nei limiti dell\u2019intervallo 80% - 125% stabilito dallo IAS 39.<span class=\"_ _567\"> </span>I test <span class=\"_ _b\"></span>d\u2019efficacia sono <span class=\"_ _b\"></span>eseguiti <span class=\"_ _b\"></span>a ogni <span class=\"_ _b\"></span>chiusura <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>bilancio o <span class=\"_ _b\"></span>situazione <span class=\"_ _b\"></span>infrannuale, sia <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>ottica retr<span class=\"_ _2\"></span>ospettiva, per la misura dei risultati effettivi alla data, sia prospettica, per la dimostrazione dell\u2019efficacia attesa per i periodi futuri.<span class=\"_ _567\"> </span>Se <span class=\"_ _b\"></span>le <span class=\"_ _8\"></span>verifiche <span class=\"_ _b\"></span>non <span class=\"_ _8\"></span>confermano <span class=\"_ _b\"></span>l\u2019efficacia <span class=\"_ _b\"></span>della <span class=\"_ _8\"></span>copertura <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>tenuto <span class=\"_ _b\"></span>conto <span class=\"_ _8\"></span>della <span class=\"_ _b\"></span>pol<span class=\"_ _b\"></span>icy <span class=\"_ _b\"></span>interna, da quel momento <span class=\"_ _2\"></span>la contabilizzazione delle operazioni di <span class=\"_ _2\"></span>copertura, secondo quanto esposto, \u00e8 interrotta, il <span class=\"_ _b\"></span>contratto <span class=\"_ _b\"></span>derivato <span class=\"_ _b\"></span>di copertura <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _b\"></span>classificato <span class=\"_ _b\"></span>tra gli <span class=\"_ _b\"></span>strumenti <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>negoziazione e lo <span class=\"_ _8\"></span>strumento <span class=\"_ _8\"></span>finanziario <span class=\"_ _1d\"></span>coperto <span class=\"_ _8\"></span>riacquisisce <span class=\"_ _8\"></span>il <span class=\"_ _1d\"></span>criterio <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>valutazione <span class=\"_ _8\"></span>corrispondente <span class=\"_ _8\"></span>alla <span class=\"_ _1d\"></span>sua classificazione di bilancio.<span class=\"_ _567\"> </span>Criteri di rilevazione delle componenti reddituali \u2013 Fair value hedge<span class=\"_ _567\"> </span>Le <span class=\"_ _8\"></span>variazioni <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>dei <span class=\"_ _1d\"></span>derivati <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>copertura <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>degli <span class=\"_ _1d\"></span>strumenti <span class=\"_ _8\"></span>finanziari <span class=\"_ _1d\"></span>coperti <span class=\"_ _8\"></span>(per <span class=\"_ _8\"></span>la parte <span class=\"_ _a\"></span>attribuibile <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>rischio <span class=\"_ _a\"></span>coperto) <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>registrate <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>contropartita <span class=\"_ _a\"></span>al <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>economico, <span class=\"_ _a\"></span>questa disposizione si applica anche quando l\u2019elemento coperto \u00e8 valutato al costo.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>ale compensazione \u00e8 riconosciuta attraverso la rilevazione a conto economico, alla voce 90 \u201cRisultato netto dell\u2019attivit\u00e0 di copertura\u201d, delle variazioni di valore riferite sia all\u2019elemento coperto <span class=\"_ _9\"> </span>(per <span class=\"_ _9\"> </span>quanto <span class=\"_ _1\"> </span>riguarda <span class=\"_ _9\"> </span>le <span class=\"_ _9\"> </span>variazioni <span class=\"_ _9\"> </span>pr<span class=\"_ _2\"></span>odotte <span class=\"_ _9\"> </span>dal <span class=\"_ _9\"> </span>fattore <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>rischio <span class=\"_ _9\"> </span>sottostante), <span class=\"_ _9\"> </span>sia allo strumento di copertura. L<span class=\"_ _a\"></span>\u2019eventuale differenza, ne costituisce di conseguenza l\u2019ef<span class=\"_ _2\"></span>fetto economico netto.<span class=\"_ _567\"> </span>Criteri di rilevazione delle componenti reddituali \u2013 Cash Flow hedge<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019utile o la perdita sullo strumento di copertura devono essere contabilizzati come segue:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">la <span class=\"_ _8\"></span>parte <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>utile/perdita <span class=\"_ _8\"></span>definita <span class=\"_ _1d\"></span>efficace <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _1d\"></span>registrata <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>patrimonio <span class=\"_ _1d\"></span>netto <span class=\"_ _8\"></span>in <span class=\"_ _1d\"></span>contropartita<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>alle riserve di valutazione;<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">la parte inefficace della copertura \u00e8 r<span class=\"_ _2\"></span>egistrata a conto economico.<span class=\"_ _567\"> </span></span>In particolare, a patrimonio netto deve esser<span class=\"_ _2\"></span>e iscritto il minore tra l\u2019utile/perdita complessiva<span class=\"_ _567\"> </span> sullo strumento di copertura dall\u2019inizio della stessa e la variazione complessiva di fair value<span class=\"_ _567\"> </span> (valore <span class=\"_ _9\"> </span>attuale <span class=\"_ _9\"> </span>dei  flussi <span class=\"_ _9\"> </span>finanziari <span class=\"_ _9\"> </span>attesi) <span class=\"_ _38\"> </span>sull\u2019elemento <span class=\"_ _9\"> </span>coperto  dall\u2019inizio <span class=\"_ _9\"> </span>della <span class=\"_ _9\"> </span>copertura.<span class=\"_ _567\"> </span> L<span class=\"_ _a\"></span>\u2019eventuale utile <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>perdita residuo sullo strumento <span class=\"_ _b\"></span>di copertura <span class=\"_ _b\"></span>o la <span class=\"_ _b\"></span>componente <span class=\"_ _b\"></span>non efficace<span class=\"_ _567\"> </span> \u00e8 rilevato nel conto economico.<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019iscrizione in <span class=\"_ _2\"></span>bilancio delle <span class=\"_ _2\"></span>operazioni di <span class=\"_ _2\"></span>copertura \u00e8 interr<span class=\"_ _2\"></span>otta quando <span class=\"_ _2\"></span>non sono <span class=\"_ _2\"></span>pi\u00f9 rispettati<span class=\"_ _567\"> </span> i <span class=\"_ _9\"> </span>r<span class=\"_ _2\"></span>equisiti <span class=\"_ _9\"> </span>d\u2019efficacia, <span class=\"_ _1\"> </span>quando <span class=\"_ _9\"> </span>esse <span class=\"_ _9\"> </span>sono <span class=\"_ _1\"> </span>revocate, <span class=\"_ _1\"> </span>quando <span class=\"_ _9\"> </span>lo <span class=\"_ _9\"> </span>strumento <span class=\"_ _1\"> </span>d<span class=\"_ _b\"></span>i <span class=\"_ _9\"> </span>copertura <span class=\"_ _1\"> </span>o <span class=\"_ _9\"> </span>lo<span class=\"_ _567\"> </span> strumento coperto giungono a scadenza, sono estinti o venduti.<span class=\"_ _567\"> </span>Se lo strumento oggetto di copertura \u00e8 soggetto alla valutazione al costo ammortizzato la<span class=\"_ _567\"> </span> differ<span class=\"_ _2\"></span>enza tra il fair value determinato alla data del discontinuing (interruzione della relazione<span class=\"_ _567\"> </span> di copertura) e il costo ammortizzato \u00e8 ripartita sulla sua durata residua.<span class=\"_ _567\"> </span><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws2fb gs44a\">Adeguamento di valore delle attivit\u00e0 finanziarie e delle passivit\u00e0 finanziarie oggetto di copertura </div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gs44b\">generica<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs44c\">Nelle <span class=\"_ _24\"> </span>presenti <span class=\"_ _24\"> </span>voci <span class=\"_ _1\"> </span>figurano <span class=\"_ _1\"> </span>rispettivamente <span class=\"_ _24\"> </span>le <span class=\"_ _1\"> </span>variazioni <span class=\"_ _1\"> </span>di <span class=\"_ _24\"> </span>fair <span class=\"_ _1\"> </span>value <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>attivit\u00e0 <span class=\"_ _1\"> </span>e <span class=\"_ _24\"> </span>passivit\u00e0 </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs44d\">finanziarie <span class=\"_ _8\"></span>oggetto <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>copertura <span class=\"_ _8\"></span>generica <span class=\"_ _1d\"></span>(\u201cmacrohedging\u201d) <span class=\"_ _8\"></span>dal <span class=\"_ _1d\"></span>rischio <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>tasso <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>interesse, </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws17f gs44e\">in base al rispettivo saldo, sia esso positivo (voce \u201c60. Adeguamento di valore delle attivit\u00e0 </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs44f\">finanziarie <span class=\"_ _8\"></span>oggetto <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>copertura <span class=\"_ _1d\"></span>generica\u201d) <span class=\"_ _1d\"></span>che <span class=\"_ _8\"></span>negat<span class=\"_ _b\"></span>ivo <span class=\"_ _8\"></span>(voce <span class=\"_ _1d\"></span>\u201c50. <span class=\"_ _1d\"></span>Adeguamento <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>valore<span class=\"_ _567\"> </span></div>delle <span class=\"_ _9\"> </span>passivit\u00e0 <span class=\"_ _9\"> </span>finanziarie <span class=\"_ _9\"> </span>oggetto <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>copertura <span class=\"_ _9\"> </span>generica\u201d), <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>cui <span class=\"_ _9\"> </span>contr<span class=\"_ _2\"></span>opartita <span class=\"_ _9\"> </span>economica \u00e8 <span class=\"_ _1d\"></span>rappresentata <span class=\"_ _24\"></span>dalla <span class=\"_ _1d\"></span>voce <span class=\"_ _24\"> </span>\u201c90. <span class=\"_ _24\"></span>Risultato <span class=\"_ _24\"></span>netto <span class=\"_ _1d\"></span>dell\u2019attivit\u00e0 <span class=\"_ _24\"> </span>di <span class=\"_ _24\"></span>copertura\u201d, <span class=\"_ _24\"></span>cos\u00ec <span class=\"_ _1d\"></span>come <span class=\"_ _24\"> </span>per <span class=\"_ _24\"></span>le coperture specifiche di fair value.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-766": {
   "value": "5. Partecipazioni<span class=\"_ _567\"> </span>Criteri di classificazione<span class=\"_ _567\"> </span>La voce include le interessenze detenute in entit\u00e0 collegate o sottoposte a contr<span class=\"_ _2\"></span>ollo congiunto, disciplinate dallo IAS 28. Le altre partecipazioni minoritarie seguono il trattamento pr<span class=\"_ _2\"></span>evisto dall\u2019IFRS 9, sono classificate <span class=\"_ _b\"></span>tra le Attivit\u00e0 finanziarie valutate <span class=\"_ _b\"></span>al fair value con <span class=\"_ _b\"></span>impatto a conto economico <span class=\"_ _8\"></span>(FVTPL) <span class=\"_ _1d\"></span>o <span class=\"_ _8\"></span>le <span class=\"_ _1d\"></span>Attivit\u00e0 <span class=\"_ _1d\"></span>finanziarie <span class=\"_ _8\"></span>valutate <span class=\"_ _1d\"></span>al <span class=\"_ _1d\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _1d\"></span>con <span class=\"_ _8\"></span>impatto <span class=\"_ _1d\"></span>sulla <span class=\"_ _1d\"></span>redditivit\u00e0 complessiva (FVOCI).<span class=\"_ _567\"> </span>Sono <span class=\"_ _b\"></span>considerate <span class=\"_ _b\"></span>sottoposte <span class=\"_ _8\"></span>ad <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>influenza <span class=\"_ _8\"></span>notevole <span class=\"_ _b\"></span>(collegate) <span class=\"_ _b\"></span>le <span class=\"_ _8\"></span>entit\u00e0 <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>cui <span class=\"_ _8\"></span>si <span class=\"_ _b\"></span>possiede almeno il 20% dei diritti di voto (ivi inclusi i diritti di voto \u201cpotenziali\u201d) o in cui, pur detenendo una <span class=\"_ _1d\"></span>quota <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>diritti <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>voto <span class=\"_ _24\"></span>inferiore, <span class=\"_ _8\"></span>si <span class=\"_ _1d\"></span>ha <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>potere <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>partecipare <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>determinazione <span class=\"_ _1d\"></span>delle politiche finanziarie <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>gestionali della <span class=\"_ _b\"></span>partecipata in <span class=\"_ _b\"></span>virt\u00f9 <span class=\"_ _b\"></span>di particolari <span class=\"_ _b\"></span>legami <span class=\"_ _b\"></span>giuridici quali <span class=\"_ _b\"></span>la partecipazione a patti di sindacato.<span class=\"_ _567\"> </span>Sono considerate sottoposte a controllo congiunto (joint ventur<span class=\"_ _2\"></span>e) le entit\u00e0 per cui, su base Criteri di cancellazione<span class=\"_ _567\"> </span>Le <span class=\"_ _1d\"></span>partecipazioni <span class=\"_ _24\"></span>sono <span class=\"_ _1d\"></span>cancellate <span class=\"_ _24\"> </span>dal <span class=\"_ _24\"></span>bilancio <span class=\"_ _1d\"></span>quando <span class=\"_ _24\"></span>scadono <span class=\"_ _1d\"></span>i <span class=\"_ _24\"> </span>diritti <span class=\"_ _24\"></span>contrattuali <span class=\"_ _1d\"></span>sui <span class=\"_ _24\"> </span>flussi<span class=\"_ _567\"> </span> finanziari <span class=\"_ _2\"></span>derivanti <span class=\"_ _2\"></span>dalle attivit\u00e0 <span class=\"_ _a\"></span>finanziarie o <span class=\"_ _a\"></span>quando sono <span class=\"_ _a\"></span>cedute con <span class=\"_ _a\"></span>trasferimento <span class=\"_ _2\"></span>sostanziale<span class=\"_ _567\"> </span> di tutti i rischi e benefici connessi.<span class=\"_ _567\"> </span>Criteri di rilevazione delle componenti reddituali<span class=\"_ _567\"> </span>I <span class=\"_ _1d\"></span>dividendi <span class=\"_ _24\"> </span>sono <span class=\"_ _24\"> </span>contabilizzati <span class=\"_ _24\"></span>quando <span class=\"_ _1d\"></span>matura <span class=\"_ _24\"> </span>il <span class=\"_ _24\"> </span>diritto <span class=\"_ _24\"></span>a <span class=\"_ _1d\"></span>ricevere <span class=\"_ _24\"></span>il <span class=\"_ _1d\"></span>relativo <span class=\"_ _24\"></span>pagamento. <span class=\"_ _1d\"></span>Gli<span class=\"_ _567\"> </span> utili/perdite da cessione sono determinati in base alla dif<span class=\"_ _2\"></span>ferenza tra il valore di carico della<span class=\"_ _567\"> </span> partecipazione in base al criterio del costo medio ponderato e il corrispettivo della transazione,<span class=\"_ _567\"> </span> al netto degli oneri accessori direttamente imputabili.<span class=\"_ _567\"> </span>contrattuale, il controllo <span class=\"_ _2\"></span>\u00e8 condiviso con uno o pi\u00f9 altri soggetti, ovver<span class=\"_ _2\"></span>o quando per le decisioni<span class=\"_ _567\"> </span>riguardanti le attivit\u00e0 rilevanti \u00e8 richiesto il consenso unanime di tutte le parti che condividono il<span class=\"_ _567\"> </span>controllo.<span class=\"_ _567\"> </span>Criteri di iscrizione<span class=\"_ _567\"> </span>Le partecipazioni sono iscritte alla data di regolamento. L<span class=\"_ _3\"></span>\u2019iscrizione iniziale \u00e8 al costo inclusivo<span class=\"_ _567\"> </span>degli oneri accessori direttamente attribuibili. Per le partecipazioni in valuta estera la conversione<span class=\"_ _567\"> </span>in euro viene ef<span class=\"_ _2\"></span>fettuata usando il tasso di cambio in essere alla data di regolamento.<span class=\"_ _567\"> </span>Criteri di valutazione<span class=\"_ _567\"> </span>Il criterio della valutazione successiva alla prima iscrizione \u00e8 il patrimonio netto.<span class=\"_ _567\"> </span>A ogni data di riferimento del bilancio viene accertata l\u2019eventuale obiettiva evidenza che la<span class=\"_ _567\"> </span>partecipazione abbia subito una perdita dur<span class=\"_ _2\"></span>evole di valore (test d\u2019impairment).<span class=\"_ _567\"> </span>La <span class=\"_ _a\"></span>perdita <span class=\"_ _a\"></span>durevole <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>valore <span class=\"_ _a\"></span>si <span class=\"_ _a\"></span>verifica <span class=\"_ _2\"></span>quando <span class=\"_ _2\"></span>il <span class=\"_ _a\"></span>valore <span class=\"_ _a\"></span>contabile <span class=\"_ _2\"></span>dell\u2019attivit\u00e0 <span class=\"_ _a\"></span>risulta <span class=\"_ _2\"></span>superiore <span class=\"_ _a\"></span>al<span class=\"_ _567\"> </span>suo valore r<span class=\"_ _2\"></span>ecuperabile, pari al maggiore tra il prezzo netto di vendita (cio\u00e8 l\u2019importo ottenibile<span class=\"_ _567\"> </span>dalla vendita dell\u2019attivo in un\u2019ipotetica transazione tra terzi, al netto dei costi di dismissione)<span class=\"_ _567\"> </span>e <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>d\u2019uso <span class=\"_ _8\"></span>(pari <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>attuale <span class=\"_ _8\"></span>dei <span class=\"_ _b\"></span>flussi <span class=\"_ _b\"></span>finanziari <span class=\"_ _8\"></span>futuri <span class=\"_ _b\"></span>attesi <span class=\"_ _b\"></span>che <span class=\"_ _8\"></span>si <span class=\"_ _b\"></span>stima <span class=\"_ _b\"></span>arriveranno<span class=\"_ _567\"> </span>dall\u2019uso permanente e dalla dismissione dell\u2019attivit\u00e0 alla fine della sua vita utile).<span class=\"_ _567\"> </span>A completamento del processo di impairment test, tenuto conto della policy interna, viene<span class=\"_ _567\"> </span>effettuato anche uno \u201cstr<span class=\"_ _2\"></span>ess test\u201d di alcuni parametri chiave considerati nel modello di<span class=\"_ _567\"> </span>valutazione al fine di portare il valor<span class=\"_ _2\"></span>e recuperabile al valore di iscrizione in bilancio.<span class=\"_ _567\"> </span>In <span class=\"_ _7d\"></span>relazione <span class=\"_ _4\"></span>a <span class=\"_ _7d\"></span>quanto <span class=\"_ _7d\"></span>stabilisce <span class=\"_ _7d\"></span>lo <span class=\"_ _7d\"></span>IAS <span class=\"_ _4\"></span>36, <span class=\"_ _7d\"></span>il <span class=\"_ _7d\"></span>test <span class=\"_ _7d\"></span>d\u2019impairment <span class=\"_ _7d\"></span>deve <span class=\"_ _7d\"></span>essere <span class=\"_ _4\"></span>effettuato <span class=\"_ _7d\"></span>annualmente;<span class=\"_ _567\"> </span>ad <span class=\"_ _2\"></span>ogni <span class=\"_ _a\"></span>chiusura infrannuale, <span class=\"_ _a\"></span>inoltre, <span class=\"_ _a\"></span>si <span class=\"_ _2\"></span>procede <span class=\"_ _a\"></span>a verificar<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>l\u2019eventuale <span class=\"_ _2\"></span>esistenza <span class=\"_ _a\"></span>di pr<span class=\"_ _2\"></span>esupposti<span class=\"_ _567\"> </span>che comportino la necessit\u00e0 di dover effettuar<span class=\"_ _2\"></span>e nuovamente il test di impairment: in particolare<span class=\"_ _567\"> </span>si <span class=\"_ _9\"> </span>effettua <span class=\"_ _9\"> </span>un <span class=\"_ _9\"> </span>monitoraggio <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>alcuni <span class=\"_ _9\"> </span>indicatori <span class=\"_ _9\"> </span>quantitativi <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>qualitativi <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>presunzione <span class=\"_ _9\"> </span>di<span class=\"_ _567\"> </span>riduzione di valore della partecipazione (trigger event).<span class=\"_ _567\"> </span>Le <span class=\"_ _1d\"></span>eventuali <span class=\"_ _24\"></span>rettifiche <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>valore <span class=\"_ _8\"></span>dovute <span class=\"_ _24\"> </span>a <span class=\"_ _24\"></span>perdita <span class=\"_ _8\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _1d\"></span>valore <span class=\"_ _1d\"></span>(impairment), <span class=\"_ _24\"></span>sono <span class=\"_ _1d\"></span>da <span class=\"_ _24\"> </span>rilevare <span class=\"_ _1d\"></span>in<span class=\"_ _567\"> </span>contropartita al conto economico.<span class=\"_ _567\"> </span>Qualora <span class=\"_ _77\"> </span>i <span class=\"_ _77\"> </span>motivi <span class=\"_ _77\"> </span>della <span class=\"_ _30\"> </span>perdita <span class=\"_ _77\"> </span>di <span class=\"_ _77\"> </span>valore <span class=\"_ _30\"> </span>siano <span class=\"_ _77\"> </span>rimossi <span class=\"_ _77\"> </span>a <span class=\"_ _77\"> </span>seguito <span class=\"_ _77\"> </span>di <span class=\"_ _77\"> </span>evento <span class=\"_ _30\"> </span>verificatosi<span class=\"_ _567\"> </span>successivamente alla rilevazione della perdita di valor<span class=\"_ _2\"></span>e, vengono effettuate riprese di valor<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span>con imputazione a conto economico.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-756": {
   "value": "5. Partecipazioni<span class=\"_ _567\"> </span>Criteri di classificazione<span class=\"_ _567\"> </span>La voce include le interessenze detenute in entit\u00e0 collegate o sottoposte a contr<span class=\"_ _2\"></span>ollo congiunto, disciplinate dallo IAS 28. Le altre partecipazioni minoritarie seguono il trattamento pr<span class=\"_ _2\"></span>evisto dall\u2019IFRS 9, sono classificate <span class=\"_ _b\"></span>tra le Attivit\u00e0 finanziarie valutate <span class=\"_ _b\"></span>al fair value con <span class=\"_ _b\"></span>impatto a conto economico <span class=\"_ _8\"></span>(FVTPL) <span class=\"_ _1d\"></span>o <span class=\"_ _8\"></span>le <span class=\"_ _1d\"></span>Attivit\u00e0 <span class=\"_ _1d\"></span>finanziarie <span class=\"_ _8\"></span>valutate <span class=\"_ _1d\"></span>al <span class=\"_ _1d\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _1d\"></span>con <span class=\"_ _8\"></span>impatto <span class=\"_ _1d\"></span>sulla <span class=\"_ _1d\"></span>redditivit\u00e0 complessiva (FVOCI).<span class=\"_ _567\"> </span>Sono <span class=\"_ _b\"></span>considerate <span class=\"_ _b\"></span>sottoposte <span class=\"_ _8\"></span>ad <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>influenza <span class=\"_ _8\"></span>notevole <span class=\"_ _b\"></span>(collegate) <span class=\"_ _b\"></span>le <span class=\"_ _8\"></span>entit\u00e0 <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>cui <span class=\"_ _8\"></span>si <span class=\"_ _b\"></span>possiede almeno il 20% dei diritti di voto (ivi inclusi i diritti di voto \u201cpotenziali\u201d) o in cui, pur detenendo una <span class=\"_ _1d\"></span>quota <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>diritti <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>voto <span class=\"_ _24\"></span>inferiore, <span class=\"_ _8\"></span>si <span class=\"_ _1d\"></span>ha <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>potere <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>partecipare <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>determinazione <span class=\"_ _1d\"></span>delle politiche finanziarie <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>gestionali della <span class=\"_ _b\"></span>partecipata in <span class=\"_ _b\"></span>virt\u00f9 <span class=\"_ _b\"></span>di particolari <span class=\"_ _b\"></span>legami <span class=\"_ _b\"></span>giuridici quali <span class=\"_ _b\"></span>la partecipazione a patti di sindacato.<span class=\"_ _567\"> </span>Sono considerate sottoposte a controllo congiunto (joint ventur<span class=\"_ _2\"></span>e) le entit\u00e0 per cui, su base contrattuale, il controllo <span class=\"_ _2\"></span>\u00e8 condiviso con uno o pi\u00f9 altri soggetti, ovver<span class=\"_ _2\"></span>o quando per le decisioni<span class=\"_ _567\"> </span> riguardanti le attivit\u00e0 rilevanti \u00e8 richiesto il consenso unanime di tutte le parti che condividono il<span class=\"_ _567\"> </span> controllo.<span class=\"_ _567\"> </span>Criteri di iscrizione<span class=\"_ _567\"> </span>Le partecipazioni sono iscritte alla data di regolamento. L<span class=\"_ _3\"></span>\u2019iscrizione iniziale \u00e8 al costo inclusivo<span class=\"_ _567\"> </span> degli oneri accessori direttamente attribuibili. Per le partecipazioni in valuta estera la conversione<span class=\"_ _567\"> </span> in euro viene ef<span class=\"_ _2\"></span>fettuata usando il tasso di cambio in essere alla data di regolamento.<span class=\"_ _567\"> </span>Criteri di valutazione<span class=\"_ _567\"> </span>Il criterio della valutazione successiva alla prima iscrizione \u00e8 il patrimonio netto.<span class=\"_ _567\"> </span>A ogni data di riferimento del bilancio viene accertata l\u2019eventuale obiettiva evidenza che la<span class=\"_ _567\"> </span> partecipazione abbia subito una perdita dur<span class=\"_ _2\"></span>evole di valore (test d\u2019impairment).<span class=\"_ _567\"> </span>La <span class=\"_ _a\"></span>perdita <span class=\"_ _a\"></span>durevole <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>valore <span class=\"_ _a\"></span>si <span class=\"_ _a\"></span>verifica <span class=\"_ _2\"></span>quando <span class=\"_ _2\"></span>il <span class=\"_ _a\"></span>valore <span class=\"_ _a\"></span>contabile <span class=\"_ _2\"></span>dell\u2019attivit\u00e0 <span class=\"_ _a\"></span>risulta <span class=\"_ _2\"></span>superiore <span class=\"_ _a\"></span>al<span class=\"_ _567\"> </span> suo valore r<span class=\"_ _2\"></span>ecuperabile, pari al maggiore tra il prezzo netto di vendita (cio\u00e8 l\u2019importo ottenibile<span class=\"_ _567\"> </span> dalla vendita dell\u2019attivo in un\u2019ipotetica transazione tra terzi, al netto dei costi di dismissione)<span class=\"_ _567\"> </span> e <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>d\u2019uso <span class=\"_ _8\"></span>(pari <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>attuale <span class=\"_ _8\"></span>dei <span class=\"_ _b\"></span>flussi <span class=\"_ _b\"></span>finanziari <span class=\"_ _8\"></span>futuri <span class=\"_ _b\"></span>attesi <span class=\"_ _b\"></span>che <span class=\"_ _8\"></span>si <span class=\"_ _b\"></span>stima <span class=\"_ _b\"></span>arriveranno<span class=\"_ _567\"> </span> dall\u2019uso permanente e dalla dismissione dell\u2019attivit\u00e0 alla fine della sua vita utile).<span class=\"_ _567\"> </span>A completamento del processo di impairment test, tenuto conto della policy interna, viene<span class=\"_ _567\"> </span> effettuato anche uno \u201cstr<span class=\"_ _2\"></span>ess test\u201d di alcuni parametri chiave considerati nel modello di<span class=\"_ _567\"> </span> valutazione al fine di portare il valor<span class=\"_ _2\"></span>e recuperabile al valore di iscrizione in bilancio.<span class=\"_ _567\"> </span>In <span class=\"_ _7d\"></span>relazione <span class=\"_ _4\"></span>a <span class=\"_ _7d\"></span>quanto <span class=\"_ _7d\"></span>stabilisce <span class=\"_ _7d\"></span>lo <span class=\"_ _7d\"></span>IAS <span class=\"_ _4\"></span>36, <span class=\"_ _7d\"></span>il <span class=\"_ _7d\"></span>test <span class=\"_ _7d\"></span>d\u2019impairment <span class=\"_ _7d\"></span>deve <span class=\"_ _7d\"></span>essere <span class=\"_ _4\"></span>effettuato <span class=\"_ _7d\"></span>annualmente;<span class=\"_ _567\"> </span> ad <span class=\"_ _2\"></span>ogni <span class=\"_ _a\"></span>chiusura infrannuale, <span class=\"_ _a\"></span>inoltre, <span class=\"_ _a\"></span>si <span class=\"_ _2\"></span>procede <span class=\"_ _a\"></span>a verificar<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>l\u2019eventuale <span class=\"_ _2\"></span>esistenza <span class=\"_ _a\"></span>di pr<span class=\"_ _2\"></span>esupposti<span class=\"_ _567\"> </span> che comportino la necessit\u00e0 di dover effettuar<span class=\"_ _2\"></span>e nuovamente il test di impairment: in particolare<span class=\"_ _567\"> </span> si <span class=\"_ _9\"> </span>effettua <span class=\"_ _9\"> </span>un <span class=\"_ _9\"> </span>monitoraggio <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>alcuni <span class=\"_ _9\"> </span>indicatori <span class=\"_ _9\"> </span>quantitativi <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>qualitativi <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>presunzione <span class=\"_ _9\"> </span>di<span class=\"_ _567\"> </span> riduzione di valore della partecipazione (trigger event).<span class=\"_ _567\"> </span>Le <span class=\"_ _1d\"></span>eventuali <span class=\"_ _24\"></span>rettifiche <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>valore <span class=\"_ _8\"></span>dovute <span class=\"_ _24\"> </span>a <span class=\"_ _24\"></span>perdita <span class=\"_ _8\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _1d\"></span>valore <span class=\"_ _1d\"></span>(impairment), <span class=\"_ _24\"></span>sono <span class=\"_ _1d\"></span>da <span class=\"_ _24\"> </span>rilevare <span class=\"_ _1d\"></span>in<span class=\"_ _567\"> </span> contropartita al conto economico.<span class=\"_ _567\"> </span>Qualora <span class=\"_ _77\"> </span>i <span class=\"_ _77\"> </span>motivi <span class=\"_ _77\"> </span>della <span class=\"_ _30\"> </span>perdita <span class=\"_ _77\"> </span>di <span class=\"_ _77\"> </span>valore <span class=\"_ _30\"> </span>siano <span class=\"_ _77\"> </span>rimossi <span class=\"_ _77\"> </span>a <span class=\"_ _77\"> </span>seguito <span class=\"_ _77\"> </span>di <span class=\"_ _77\"> </span>evento <span class=\"_ _30\"> </span>verificatosi<span class=\"_ _567\"> </span> successivamente alla rilevazione della perdita di valor<span class=\"_ _2\"></span>e, vengono effettuate riprese di valor<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span> con imputazione a conto economico.<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>Le <span class=\"_ _1d\"></span>partecipazioni <span class=\"_ _24\"></span>sono <span class=\"_ _1d\"></span>cancellate <span class=\"_ _24\"> </span>dal <span class=\"_ _24\"></span>bilancio <span class=\"_ _1d\"></span>quando <span class=\"_ _24\"></span>scadono <span class=\"_ _1d\"></span>i <span class=\"_ _24\"> </span>diritti <span class=\"_ _24\"></span>contrattuali <span class=\"_ _1d\"></span>sui <span class=\"_ _24\"> </span>flussi<span class=\"_ _567\"> </span>finanziari <span class=\"_ _2\"></span>derivanti <span class=\"_ _2\"></span>dalle attivit\u00e0 <span class=\"_ _a\"></span>finanziarie o <span class=\"_ _a\"></span>quando sono <span class=\"_ _a\"></span>cedute con <span class=\"_ _a\"></span>trasferimento <span class=\"_ _2\"></span>sostanziale<span class=\"_ _567\"> </span>di tutti i rischi e benefici connessi.<span class=\"_ _567\"> </span>Criteri di rilevazione delle componenti reddituali<span class=\"_ _567\"> </span>I <span class=\"_ _1d\"></span>dividendi <span class=\"_ _24\"> </span>sono <span class=\"_ _24\"> </span>contabilizzati <span class=\"_ _24\"></span>quando <span class=\"_ _1d\"></span>matura <span class=\"_ _24\"> </span>il <span class=\"_ _24\"> </span>diritto <span class=\"_ _24\"></span>a <span class=\"_ _1d\"></span>ricevere <span class=\"_ _24\"></span>il <span class=\"_ _1d\"></span>relativo <span class=\"_ _24\"></span>pagamento. <span class=\"_ _1d\"></span>Gli<span class=\"_ _567\"> </span>utili/perdite da cessione sono determinati in base alla dif<span class=\"_ _2\"></span>ferenza tra il valore di carico della<span class=\"_ _567\"> </span>partecipazione in base al criterio del costo medio ponderato e il corrispettivo della transazione,<span class=\"_ _567\"> </span>al netto degli oneri accessori direttamente imputabili.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-742": {
   "value": "5. Partecipazioni<span class=\"_ _567\"> </span>Criteri di classificazione<span class=\"_ _567\"> </span>La voce include le interessenze detenute in entit\u00e0 collegate o sottoposte a contr<span class=\"_ _2\"></span>ollo congiunto, disciplinate dallo IAS 28. Le altre partecipazioni minoritarie seguono il trattamento pr<span class=\"_ _2\"></span>evisto dall\u2019IFRS 9, sono classificate <span class=\"_ _b\"></span>tra le Attivit\u00e0 finanziarie valutate <span class=\"_ _b\"></span>al fair value con <span class=\"_ _b\"></span>impatto a conto economico <span class=\"_ _8\"></span>(FVTPL) <span class=\"_ _1d\"></span>o <span class=\"_ _8\"></span>le <span class=\"_ _1d\"></span>Attivit\u00e0 <span class=\"_ _1d\"></span>finanziarie <span class=\"_ _8\"></span>valutate <span class=\"_ _1d\"></span>al <span class=\"_ _1d\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _1d\"></span>con <span class=\"_ _8\"></span>impatto <span class=\"_ _1d\"></span>sulla <span class=\"_ _1d\"></span>redditivit\u00e0 complessiva (FVOCI).<span class=\"_ _567\"> </span>Sono <span class=\"_ _b\"></span>considerate <span class=\"_ _b\"></span>sottoposte <span class=\"_ _8\"></span>ad <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>influenza <span class=\"_ _8\"></span>notevole <span class=\"_ _b\"></span>(collegate) <span class=\"_ _b\"></span>le <span class=\"_ _8\"></span>entit\u00e0 <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>cui <span class=\"_ _8\"></span>si <span class=\"_ _b\"></span>possiede almeno il 20% dei diritti di voto (ivi inclusi i diritti di voto \u201cpotenziali\u201d) o in cui, pur detenendo una <span class=\"_ _1d\"></span>quota <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>diritti <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>voto <span class=\"_ _24\"></span>inferiore, <span class=\"_ _8\"></span>si <span class=\"_ _1d\"></span>ha <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>potere <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>partecipare <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>determinazione <span class=\"_ _1d\"></span>delle politiche finanziarie <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>gestionali della <span class=\"_ _b\"></span>partecipata in <span class=\"_ _b\"></span>virt\u00f9 <span class=\"_ _b\"></span>di particolari <span class=\"_ _b\"></span>legami <span class=\"_ _b\"></span>giuridici quali <span class=\"_ _b\"></span>la partecipazione a patti di sindacato.<span class=\"_ _567\"> </span>Sono considerate sottoposte a controllo congiunto (joint ventur<span class=\"_ _2\"></span>e) le entit\u00e0 per cui, su base contrattuale, il controllo <span class=\"_ _2\"></span>\u00e8 condiviso con uno o pi\u00f9 altri soggetti, ovver<span class=\"_ _2\"></span>o quando per le decisioni<span class=\"_ _567\"> </span> riguardanti le attivit\u00e0 rilevanti \u00e8 richiesto il consenso unanime di tutte le parti che condividono il<span class=\"_ _567\"> </span> controllo.<span class=\"_ _567\"> </span>Criteri di iscrizione<span class=\"_ _567\"> </span>Le partecipazioni sono iscritte alla data di regolamento. L<span class=\"_ _3\"></span>\u2019iscrizione iniziale \u00e8 al costo inclusivo<span class=\"_ _567\"> </span> degli oneri accessori direttamente attribuibili. Per le partecipazioni in valuta estera la conversione<span class=\"_ _567\"> </span> in euro viene ef<span class=\"_ _2\"></span>fettuata usando il tasso di cambio in essere alla data di regolamento.<span class=\"_ _567\"> </span>Criteri di valutazione<span class=\"_ _567\"> </span>Il criterio della valutazione successiva alla prima iscrizione \u00e8 il patrimonio netto.<span class=\"_ _567\"> </span>A ogni data di riferimento del bilancio viene accertata l\u2019eventuale obiettiva evidenza che la<span class=\"_ _567\"> </span> partecipazione abbia subito una perdita dur<span class=\"_ _2\"></span>evole di valore (test d\u2019impairment).<span class=\"_ _567\"> </span>La <span class=\"_ _a\"></span>perdita <span class=\"_ _a\"></span>durevole <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>valore <span class=\"_ _a\"></span>si <span class=\"_ _a\"></span>verifica <span class=\"_ _2\"></span>quando <span class=\"_ _2\"></span>il <span class=\"_ _a\"></span>valore <span class=\"_ _a\"></span>contabile <span class=\"_ _2\"></span>dell\u2019attivit\u00e0 <span class=\"_ _a\"></span>risulta <span class=\"_ _2\"></span>superiore <span class=\"_ _a\"></span>al<span class=\"_ _567\"> </span> suo valore r<span class=\"_ _2\"></span>ecuperabile, pari al maggiore tra il prezzo netto di vendita (cio\u00e8 l\u2019importo ottenibile<span class=\"_ _567\"> </span> dalla vendita dell\u2019attivo in un\u2019ipotetica transazione tra terzi, al netto dei costi di dismissione)<span class=\"_ _567\"> </span> e <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>d\u2019uso <span class=\"_ _8\"></span>(pari <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>attuale <span class=\"_ _8\"></span>dei <span class=\"_ _b\"></span>flussi <span class=\"_ _b\"></span>finanziari <span class=\"_ _8\"></span>futuri <span class=\"_ _b\"></span>attesi <span class=\"_ _b\"></span>che <span class=\"_ _8\"></span>si <span class=\"_ _b\"></span>stima <span class=\"_ _b\"></span>arriveranno<span class=\"_ _567\"> </span> dall\u2019uso permanente e dalla dismissione dell\u2019attivit\u00e0 alla fine della sua vita utile).<span class=\"_ _567\"> </span>A completamento del processo di impairment test, tenuto conto della policy interna, viene<span class=\"_ _567\"> </span> effettuato anche uno \u201cstr<span class=\"_ _2\"></span>ess test\u201d di alcuni parametri chiave considerati nel modello di<span class=\"_ _567\"> </span> valutazione al fine di portare il valor<span class=\"_ _2\"></span>e recuperabile al valore di iscrizione in bilancio.<span class=\"_ _567\"> </span>In <span class=\"_ _7d\"></span>relazione <span class=\"_ _4\"></span>a <span class=\"_ _7d\"></span>quanto <span class=\"_ _7d\"></span>stabilisce <span class=\"_ _7d\"></span>lo <span class=\"_ _7d\"></span>IAS <span class=\"_ _4\"></span>36, <span class=\"_ _7d\"></span>il <span class=\"_ _7d\"></span>test <span class=\"_ _7d\"></span>d\u2019impairment <span class=\"_ _7d\"></span>deve <span class=\"_ _7d\"></span>essere <span class=\"_ _4\"></span>effettuato <span class=\"_ _7d\"></span>annualmente;<span class=\"_ _567\"> </span> ad <span class=\"_ _2\"></span>ogni <span class=\"_ _a\"></span>chiusura infrannuale, <span class=\"_ _a\"></span>inoltre, <span class=\"_ _a\"></span>si <span class=\"_ _2\"></span>procede <span class=\"_ _a\"></span>a verificar<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>l\u2019eventuale <span class=\"_ _2\"></span>esistenza <span class=\"_ _a\"></span>di pr<span class=\"_ _2\"></span>esupposti<span class=\"_ _567\"> </span> che comportino la necessit\u00e0 di dover effettuar<span class=\"_ _2\"></span>e nuovamente il test di impairment: in particolare<span class=\"_ _567\"> </span> si <span class=\"_ _9\"> </span>effettua <span class=\"_ _9\"> </span>un <span class=\"_ _9\"> </span>monitoraggio <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>alcuni <span class=\"_ _9\"> </span>indicatori <span class=\"_ _9\"> </span>quantitativi <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>qualitativi <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>presunzione <span class=\"_ _9\"> </span>di<span class=\"_ _567\"> </span> riduzione di valore della partecipazione (trigger event).<span class=\"_ _567\"> </span>Le <span class=\"_ _1d\"></span>eventuali <span class=\"_ _24\"></span>rettifiche <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>valore <span class=\"_ _8\"></span>dovute <span class=\"_ _24\"> </span>a <span class=\"_ _24\"></span>perdita <span class=\"_ _8\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _1d\"></span>valore <span class=\"_ _1d\"></span>(impairment), <span class=\"_ _24\"></span>sono <span class=\"_ _1d\"></span>da <span class=\"_ _24\"> </span>rilevare <span class=\"_ _1d\"></span>in<span class=\"_ _567\"> </span> contropartita al conto economico.<span class=\"_ _567\"> </span>Qualora <span class=\"_ _77\"> </span>i <span class=\"_ _77\"> </span>motivi <span class=\"_ _77\"> </span>della <span class=\"_ _30\"> </span>perdita <span class=\"_ _77\"> </span>di <span class=\"_ _77\"> </span>valore <span class=\"_ _30\"> </span>siano <span class=\"_ _77\"> </span>rimossi <span class=\"_ _77\"> </span>a <span class=\"_ _77\"> </span>seguito <span class=\"_ _77\"> </span>di <span class=\"_ _77\"> </span>evento <span class=\"_ _30\"> </span>verificatosi<span class=\"_ _567\"> </span> successivamente alla rilevazione della perdita di valor<span class=\"_ _2\"></span>e, vengono effettuate riprese di valor<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span> con imputazione a conto economico.<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>Le <span class=\"_ _1d\"></span>partecipazioni <span class=\"_ _24\"></span>sono <span class=\"_ _1d\"></span>cancellate <span class=\"_ _24\"> </span>dal <span class=\"_ _24\"></span>bilancio <span class=\"_ _1d\"></span>quando <span class=\"_ _24\"></span>scadono <span class=\"_ _1d\"></span>i <span class=\"_ _24\"> </span>diritti <span class=\"_ _24\"></span>contrattuali <span class=\"_ _1d\"></span>sui <span class=\"_ _24\"> </span>flussi<span class=\"_ _567\"> </span> finanziari <span class=\"_ _2\"></span>derivanti <span class=\"_ _2\"></span>dalle attivit\u00e0 <span class=\"_ _a\"></span>finanziarie o <span class=\"_ _a\"></span>quando sono <span class=\"_ _a\"></span>cedute con <span class=\"_ _a\"></span>trasferimento <span class=\"_ _2\"></span>sostanziale<span class=\"_ _567\"> </span> di tutti i rischi e benefici connessi.<span class=\"_ _567\"> </span>Criteri di rilevazione delle componenti reddituali<span class=\"_ _567\"> </span>I <span class=\"_ _1d\"></span>dividendi <span class=\"_ _24\"> </span>sono <span class=\"_ _24\"> </span>contabilizzati <span class=\"_ _24\"></span>quando <span class=\"_ _1d\"></span>matura <span class=\"_ _24\"> </span>il <span class=\"_ _24\"> </span>diritto <span class=\"_ _24\"></span>a <span class=\"_ _1d\"></span>ricevere <span class=\"_ _24\"></span>il <span class=\"_ _1d\"></span>relativo <span class=\"_ _24\"></span>pagamento. <span class=\"_ _1d\"></span>Gli<span class=\"_ _567\"> </span> utili/perdite da cessione sono determinati in base alla dif<span class=\"_ _2\"></span>ferenza tra il valore di carico della<span class=\"_ _567\"> </span> partecipazione in base al criterio del costo medio ponderato e il corrispettivo della transazione,<span class=\"_ _567\"> </span> al netto degli oneri accessori direttamente imputabili.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-704": {
   "value": "In applicazione dell\u2019IFRS 16 i leasing sono contabilizzati sulla base del modello del right of<span class=\"_ _567\"> </span>use, per cui, <span class=\"_ _2\"></span>alla data iniziale, il <span class=\"_ _2\"></span>locatario ha un\u2019obbligazione finanziaria <span class=\"_ _2\"></span>a effettuar<span class=\"_ _2\"></span>e pagamenti<span class=\"_ _567\"> </span>dovuti al locatore per compensar<span class=\"_ _2\"></span>e il suo diritto a utilizzare il bene sottostante durante la durata<span class=\"_ _567\"> </span>del leasing.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-658": {
   "value": "6. Attivit\u00e0 materiali<span class=\"_ _567\"> </span>Criteri di classificazione<span class=\"_ _567\"> </span>Le attivit\u00e0 materiali comprendono i terr<span class=\"_ _2\"></span>eni, gli immobili, il patrimonio artistico, gli impianti,<span class=\"_ _567\"> </span>i mobili e gli arredi e le altr<span class=\"_ _2\"></span>e attrezzature. Si tratta di attivit\u00e0 materiali detenute per esser<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span>utilizzate <span class=\"_ _a\"></span>nella <span class=\"_ _2\"></span>fornitura <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>servizi <span class=\"_ _a\"></span>(attivit\u00e0 <span class=\"_ _2\"></span>ad <span class=\"_ _a\"></span>uso <span class=\"_ _2\"></span>funzionale), <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>per <span class=\"_ _a\"></span>essere <span class=\"_ _a\"></span>affittate <span class=\"_ _a\"></span>a <span class=\"_ _2\"></span>terzi <span class=\"_ _a\"></span>(attivit\u00e0<span class=\"_ _567\"> </span>detenute a scopo di investimento) e che si ritiene di utilizzare per pi\u00f9 di un eser<span class=\"_ _2\"></span>cizio. Sono<span class=\"_ _567\"> </span>inoltre <span class=\"_ _a\"></span>inclusi <span class=\"_ _a\"></span>i <span class=\"_ _2\"></span>diritti <span class=\"_ _2\"></span>d\u2019uso <span class=\"_ _a\"></span>acquisiti <span class=\"_ _2\"></span>con <span class=\"_ _a\"></span>il <span class=\"_ _2\"></span>leasing <span class=\"_ _2\"></span>e <span class=\"_ _a\"></span>relativi <span class=\"_ _a\"></span>all\u2019utilizzo <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>un\u2019attivit\u00e0 <span class=\"_ _a\"></span>materiale <span class=\"_ _2\"></span>(per<span class=\"_ _567\"> </span>le societ\u00e0 locatarie), le attivit\u00e0 concesse in leasing operativo (per le societ\u00e0 locatrici).<span class=\"_ _567\"> </span>Criteri di iscrizione<span class=\"_ _567\"> </span>Le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>materiali <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>registrate <span class=\"_ _b\"></span>inizialmente <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>d\u2019acquisto, <span class=\"_ _8\"></span>comprensivo <span class=\"_ _b\"></span>degli <span class=\"_ _8\"></span>oneri<span class=\"_ _567\"> </span>accessori sostenuti per l\u2019acquisto e la messa in funzione del bene.<span class=\"_ _567\"> </span>In occasione della prima adozione dei principi contabili IAS/IFRS ci si \u00e8 avvalsi dell\u2019esenzione<span class=\"_ _567\"> </span>prevista <span class=\"_ _3\"></span>dall\u2019IFRS <span class=\"_ _a\"></span>1 <span class=\"_ _a\"></span>art. <span class=\"_ _2\"></span>16, <span class=\"_ _a\"></span>optando <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>valutazione <span class=\"_ _a\"></span>degli <span class=\"_ _2\"></span>immobili <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>fair <span class=\"_ _a\"></span>value <span class=\"_ _a\"></span>quale <span class=\"_ _a\"></span>sostituto<span class=\"_ _567\"> </span>del costo <span class=\"_ _b\"></span>alla <span class=\"_ _b\"></span>data <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>1\u00b0 <span class=\"_ _b\"></span>gennaio 2004. <span class=\"_ _b\"></span>Successivamente <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>tale <span class=\"_ _b\"></span>data, <span class=\"_ _b\"></span>per la <span class=\"_ _b\"></span>valutazione <span class=\"_ _b\"></span>degli<span class=\"_ _567\"> </span>immobili si \u00e8 adottato il modello del costo.<span class=\"_ _567\"> </span>I costi di manutenzione straordinaria aventi natura incr<span class=\"_ _2\"></span>ementativa sono imputati a incremento<span class=\"_ _567\"> </span>del valore dei cespiti cui si riferiscono. Gli altri costi di manutenzione or<span class=\"_ _2\"></span>dinaria sono rilevati<span class=\"_ _567\"> </span>direttamente a conto economico.<span class=\"_ _567\"> </span>In applicazione dell\u2019IFRS 16 i leasing sono contabilizzati sulla base del modello del right of<span class=\"_ _567\"> </span> use, per cui, <span class=\"_ _2\"></span>alla data iniziale, il <span class=\"_ _2\"></span>locatario ha un\u2019obbligazione finanziaria <span class=\"_ _2\"></span>a effettuar<span class=\"_ _2\"></span>e pagamenti<span class=\"_ _567\"> </span> dovuti al locatore per compensar<span class=\"_ _2\"></span>e il suo diritto a utilizzare il bene sottostante durante la durata<span class=\"_ _567\"> </span> del leasing.<span class=\"_ _567\"> </span>Quando l\u2019attivit\u00e0 \u00e8 resa disponibile al locatario per il r<span class=\"_ _2\"></span>elativo utilizzo (data iniziale), il locatario<span class=\"_ _567\"> </span> riconosce sia la passivit\u00e0 che l\u2019attivit\u00e0 consistente nel diritto di utilizzo.<span class=\"_ _567\"> </span>Criteri di valutazione<span class=\"_ _567\"> </span>Le <span class=\"_ _2\"></span>attivit\u00e0 materiali <span class=\"_ _a\"></span>sono rappr<span class=\"_ _2\"></span>esentate <span class=\"_ _2\"></span>in bilancio <span class=\"_ _a\"></span>al costo <span class=\"_ _2\"></span>d'acquisto, <span class=\"_ _2\"></span>comprensivo <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>oneri<span class=\"_ _567\"> </span> accessori sostenuti, dedotto l\u2019ammontare degli ammortamenti ef<span class=\"_ _2\"></span>fettuati e delle eventuali<span class=\"_ _567\"> </span> perdite di valor<span class=\"_ _2\"></span>e subite, ad eccezione del patrimonio artistico che \u00e8 valutato secondo il metodo<span class=\"_ _567\"> </span> della rideterminazione del valore.<span class=\"_ _567\"> </span>Per le attivit\u00e0 materiali soggette alla valutazione secondo il metodo della rideterminazione del<span class=\"_ _567\"> </span> valore:<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws8a\">se il valore contabile di un bene \u00e8 incr<span class=\"_ _2\"></span>ementato a seguito di una rideterminazione di valore,<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws8a\"> </span>l\u2019incremento deve esser<span class=\"_ _2\"></span>e rilevato nel prospetto delle altre componenti di conto economico<span class=\"_ _567\"> </span> complessivo e accumulato nel patrimonio netto sotto la voce riserva di rivalutazione;<span class=\"_ _567\"> </span> nel caso in cui ripristini, invece, una diminuzione di valore della stessa attivit\u00e0 rilevata<span class=\"_ _567\"> </span> precedentemente nel conto economico deve esser<span class=\"_ _2\"></span>e rilevato come provento;<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsd\">se il valore contabile di un bene \u00e8 diminuito a seguito della rideterminazione di valor<span class=\"_ _2\"></span>e, la<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wsd\"> </span>diminuzione deve essere rilevata nel pr<span class=\"_ _2\"></span>ospetto delle altre componenti di conto economico<span class=\"_ _567\"> </span> complessivo come eccedenza di rivalutazione nella misura in cui vi sia una riserva di<span class=\"_ _567\"> </span> valutazione positiva in riferimento a tale attivit\u00e0; altrimenti tale riduzione va contabilizzata<span class=\"_ _567\"> </span> nel conto economico.<span class=\"_ _567\"> </span>Le immobilizzazioni materiali sono sistematicamente ammortizzate, adottando come criterio il<span class=\"_ _567\"> </span> metodo <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>quote <span class=\"_ _2\"></span>costanti, <span class=\"_ _2\"></span>mediante <span class=\"_ _2\"></span>aliquote <span class=\"_ _2\"></span>tecnico-economiche rappr<span class=\"_ _2\"></span>esentative <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>residua<span class=\"_ _567\"> </span> possibilit\u00e0 d\u2019utilizzo dei beni. Fanno eccezione i terreni e le oper<span class=\"_ _2\"></span>e d\u2019arte, non sottoposti ad<span class=\"_ _567\"> </span> ammortamento data l\u2019indeterminazione della loro vita utile, e in considerazione del fatto che<span class=\"_ _567\"> </span> il relativo valor<span class=\"_ _2\"></span>e non \u00e8 destinato normalmente a ridursi in funzione del trascorrere del tempo. I<span class=\"_ _567\"> </span> costi di manutenzione straordinaria aventi natura incr<span class=\"_ _2\"></span>ementativa sono ammortizzati in relazione<span class=\"_ _567\"> </span> alle residue possibilit\u00e0 di utilizzo dei cespiti cui si riferiscono.<span class=\"_ _567\"> </span>Con periodicit\u00e0 <span class=\"_ _b\"></span>annuale \u00e8 <span class=\"_ _b\"></span>prevista la verifica <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>eventuali indici <span class=\"_ _b\"></span>di perdita di <span class=\"_ _b\"></span>valore. Qualora si<span class=\"_ _567\"> </span>accerti che il valore di carico di un cespite risulti superior<span class=\"_ _2\"></span>e al proprio valore di r<span class=\"_ _2\"></span>ecupero, detto<span class=\"_ _567\"> </span>valore di carico subisce l\u2019opportuna r<span class=\"_ _2\"></span>ettifica in contropartita al conto economico.<span class=\"_ _567\"> </span>Qualora vengano meno i motivi che hanno portato alla rilevazione della perdita, si d\u00e0 luogo a<span class=\"_ _567\"> </span>una ripresa <span class=\"_ _2\"></span>di valore, che <span class=\"_ _2\"></span>non pu\u00f2 superare il <span class=\"_ _2\"></span>valore che l\u2019attivit\u00e0 avr<span class=\"_ _2\"></span>ebbe avuto, al netto degli<span class=\"_ _567\"> </span>ammortamenti calcolati, in assenza di precedenti per<span class=\"_ _2\"></span>dite di valore.<span class=\"_ _567\"> </span>Con riferimento all\u2019attivit\u00e0 consistente nel diritto di utilizzo, contabilizzata in base all\u2019IFRS 16,<span class=\"_ _567\"> </span>essa viene misurata utilizzando il modello del costo secondo lo IAS 16 Immobili, impianti e<span class=\"_ _567\"> </span>macchinari; <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>questo <span class=\"_ _3\"></span>caso <span class=\"_ _a\"></span>l\u2019attivit\u00e0 <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>successivamente <span class=\"_ _a\"></span>ammortizzata <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>soggetta <span class=\"_ _3\"></span>a <span class=\"_ _a\"></span>un <span class=\"_ _3\"></span>impairment<span class=\"_ _567\"> </span>test nel caso emergano degli indicatori di impairment.<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>Le attivit\u00e0 materiali sono cancellate all\u2019atto della loro dismissione.<span class=\"_ _567\"> </span>Criteri di rilevazione delle componenti reddituali<span class=\"_ _567\"> </span>Gli <span class=\"_ _3\"></span>ammortamenti <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>le <span class=\"_ _3\"></span>eventuali <span class=\"_ _a\"></span>perdite <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>valore <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>rilevati <span class=\"_ _a\"></span>a <span class=\"_ _3\"></span>conto <span class=\"_ _a\"></span>economico <span class=\"_ _a\"></span>tra <span class=\"_ _3\"></span>le <span class=\"_ _a\"></span>rettifiche<span class=\"_ _567\"> </span>di valore nette su attivit\u00e0 materiali.<span class=\"_ _567\"> </span>7. Attivit\u00e0 immateriali<span class=\"_ _567\"> </span>Criteri di classificazione<span class=\"_ _567\"> </span>Nelle attivit\u00e0 immateriali sono iscritti l\u2019avviamento e le altre attivit\u00e0 immateriali se sono<span class=\"_ _567\"> </span>identificabili <span class=\"_ _24\"></span>e <span class=\"_ _24\"></span>trovano <span class=\"_ _1d\"></span>origine <span class=\"_ _24\"> </span>in <span class=\"_ _24\"> </span>diritti <span class=\"_ _24\"> </span>legali <span class=\"_ _24\"> </span>o <span class=\"_ _24\"> </span>contrattuali <span class=\"_ _24\"> </span>(attivit\u00e0 <span class=\"_ _24\"> </span>immateriali <span class=\"_ _24\"> </span>basate <span class=\"_ _24\"> </span>sulla<span class=\"_ _567\"> </span>tecnologia o legate ai rapporti con la clientela derivanti da operazioni di aggregazione). Sono<span class=\"_ _567\"> </span>inoltre inclusi i diritti d\u2019uso acquisiti con il leasing e relativi all\u2019utilizzo di un\u2019attivit\u00e0 <span class=\"_ _b\"></span>immateriale<span class=\"_ _567\"> </span>(per i locatari) e le attivit\u00e0 concesse in leasing operativo (per i locatori). I costi di ristrutturazione<span class=\"_ _567\"> </span>di immobili non di propriet\u00e0 (c.d. migliorie su beni di terzi) sono iscritti tra le Altr<span class=\"_ _2\"></span>e attivit\u00e0.<span class=\"_ _567\"> </span>Criteri di iscrizione<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019avviamento <span class=\"_ _2\"></span>rappresenta <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>differ<span class=\"_ _2\"></span>enza <span class=\"_ _2\"></span>positiva tra <span class=\"_ _a\"></span>il <span class=\"_ _2\"></span>costo <span class=\"_ _2\"></span>d\u2019acquisto e <span class=\"_ _a\"></span>il <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value delle <span class=\"_ _a\"></span>attivit\u00e0<span class=\"_ _567\"> </span>e <span class=\"_ _24\"> </span>passivit\u00e0 <span class=\"_ _24\"> </span>acquisite <span class=\"_ _1\"> </span>in <span class=\"_ _24\"> </span>operazioni <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>aggregazione. <span class=\"_ _24\"></span>Esso <span class=\"_ _24\"> </span>\u00e8 <span class=\"_ _24\"> </span>iscritto <span class=\"_ _1\"> </span>in <span class=\"_ _24\"> </span>bilancio <span class=\"_ _24\"> </span>tra <span class=\"_ _1\"> </span>le <span class=\"_ _24\"> </span>attivit\u00e0<span class=\"_ _567\"> </span>immateriali <span class=\"_ _38\"> </span>quando <span class=\"_ _38\"> </span>sia <span class=\"_ _9\"> </span>effettivamente  rappr<span class=\"_ _2\"></span>esentativo  dei <span class=\"_ _9\"> </span>benefici <span class=\"_ _38\"> </span>economici <span class=\"_ _38\"> </span>futuri <span class=\"_ _38\"> </span>degli<span class=\"_ _567\"> </span>elementi patrimoniali acquisiti.<span class=\"_ _567\"> </span>Le <span class=\"_ _8\"></span>altre <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _8\"></span>immateriali <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>iscritte <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>costo, <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>solo <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>rispettano <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>requisiti <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>autonoma<span class=\"_ _567\"> </span> identificabilit\u00e0 <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>separazione <span class=\"_ _2\"></span>dall\u2019avviamento, <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>probabile <span class=\"_ _2\"></span>realizzo <span class=\"_ _a\"></span>di futuri <span class=\"_ _a\"></span>benefici <span class=\"_ _2\"></span>economici,<span class=\"_ _567\"> </span> e di attendibile misurabilit\u00e0 del costo stesso.<span class=\"_ _567\"> </span>Criteri di valutazione<span class=\"_ _567\"> </span>Le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>immateriali <span class=\"_ _b\"></span>sono <span class=\"_ _8\"></span>rappresentate <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>bilancio <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>acquisto, <span class=\"_ _8\"></span>compr<span class=\"_ _2\"></span>ensivo <span class=\"_ _8\"></span>degli<span class=\"_ _567\"> </span> oneri accessori sostenuti, dedotto l\u2019ammontare degli ammortamenti ef<span class=\"_ _2\"></span>fettuati e delle eventuali<span class=\"_ _567\"> </span> perdite di valor<span class=\"_ _2\"></span>e subite.<span class=\"_ _567\"> </span>Per <span class=\"_ _7d\"></span>le <span class=\"_ _7d\"></span>attivit\u00e0 <span class=\"_ _7d\"></span>immateriali <span class=\"_ _7d\"></span>a <span class=\"_ _3\"></span>vita <span class=\"_ _7d\"></span>utile <span class=\"_ _7d\"></span>definita, <span class=\"_ _7d\"></span>gli <span class=\"_ _7d\"></span>ammortamenti <span class=\"_ _3\"></span>sono <span class=\"_ _7d\"></span>calcolati <span class=\"_ _7d\"></span>in <span class=\"_ _7d\"></span>modo <span class=\"_ _3\"></span>sistematico<span class=\"_ _567\"> </span> a <span class=\"_ _a\"></span>quote <span class=\"_ _2\"></span>costanti <span class=\"_ _a\"></span>mediante <span class=\"_ _2\"></span>aliquote <span class=\"_ _a\"></span>tecnico-economiche <span class=\"_ _a\"></span>rappresentative <span class=\"_ _a\"></span>della <span class=\"_ _2\"></span>residua <span class=\"_ _a\"></span>vita <span class=\"_ _a\"></span>utile.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019avviamento <span class=\"_ _1d\"></span>non <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _1d\"></span>soggetto <span class=\"_ _1d\"></span>ad <span class=\"_ _8\"></span>ammortamento <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>considerazione <span class=\"_ _1d\"></span>della <span class=\"_ _8\"></span>vita <span class=\"_ _1d\"></span>utile <span class=\"_ _1d\"></span>indefinita,<span class=\"_ _567\"> </span> ed <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _b\"></span>sottoposto <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>periodicit\u00e0 <span class=\"_ _8\"></span>annuale <span class=\"_ _b\"></span>alla <span class=\"_ _8\"></span>verifica <span class=\"_ _8\"></span>dell\u2019adeguatezza <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>valor<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>iscrizione<span class=\"_ _567\"> </span> (impairment test). <span class=\"_ _2\"></span>A tal <span class=\"_ _2\"></span>fine viene <span class=\"_ _2\"></span>identificata l\u2019unit\u00e0 <span class=\"_ _2\"></span>generatrice di <span class=\"_ _2\"></span>flussi finanziari <span class=\"_ _2\"></span>cui attribuire<span class=\"_ _567\"> </span> l\u2019avviamento. Nell\u2019ambito <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Gruppo Banco <span class=\"_ _2\"></span>Desio le <span class=\"_ _2\"></span>unit\u00e0 generatrici <span class=\"_ _2\"></span>di flussi <span class=\"_ _2\"></span>finanziari <span class=\"_ _2\"></span>(CGU)<span class=\"_ _567\"> </span> corrispondono alle legal entity<span class=\"_ _a\"></span>.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019ammontare dell\u2019eventuale riduzione di valore \u00e8 determinato <span class=\"_ _2\"></span>sulla base della differenza tra<span class=\"_ _567\"> </span> il valore di iscrizione dell\u2019avviamento e il suo valor<span class=\"_ _2\"></span>e di recupero, se inferior<span class=\"_ _2\"></span>e. Detto valore di<span class=\"_ _567\"> </span> recuper<span class=\"_ _2\"></span>o <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _1d\"></span>pari <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>maggiore <span class=\"_ _8\"></span>tra <span class=\"_ _1d\"></span>il <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _1d\"></span>dell\u2019unit\u00e0 <span class=\"_ _8\"></span>generatrice <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>flussi <span class=\"_ _8\"></span>finanziari <span class=\"_ _1d\"></span>attesi, <span class=\"_ _8\"></span>al<span class=\"_ _567\"> </span> netto degli eventuali costi di vendita, e il relativo valor<span class=\"_ _2\"></span>e d\u2019uso.<span class=\"_ _567\"> </span>Eventuali <span class=\"_ _9\"> </span>rettifiche <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>valore <span class=\"_ _9\"> </span>dovute  a <span class=\"_ _9\"> </span>per<span class=\"_ _2\"></span>dita <span class=\"_ _38\"> </span>di <span class=\"_ _9\"> </span>valore <span class=\"_ _9\"> </span>(impairment), <span class=\"_ _9\"> </span>sono  da <span class=\"_ _9\"> </span>rilevare <span class=\"_ _9\"> </span>in<span class=\"_ _567\"> </span> contropartita al Conto Economico, senza possibilit\u00e0 di aver<span class=\"_ _2\"></span>e successive riprese di valore.<span class=\"_ _567\"> </span>I costi per indennit\u00e0 di abbandono locali inerenti agli immobili non di pr<span class=\"_ _2\"></span>opriet\u00e0 sono<span class=\"_ _567\"> </span> ammortizzati <span class=\"_ _1d\"></span>con <span class=\"_ _1d\"></span>aliquote <span class=\"_ _1d\"></span>determinate <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>ragione <span class=\"_ _8\"></span>del<span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>durata <span class=\"_ _1d\"></span>del <span class=\"_ _1d\"></span>corrispondente <span class=\"_ _1d\"></span>contratto<span class=\"_ _567\"> </span> d\u2019affitto (compr<span class=\"_ _2\"></span>eso rinnovo).<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>Le <span class=\"_ _b\"></span>att<span class=\"_ _b\"></span>ivit\u00e0 <span class=\"_ _b\"></span>immateriali <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>eliminate <span class=\"_ _b\"></span>dall\u2019attivo <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>momento <span class=\"_ _b\"></span>della <span class=\"_ _8\"></span>loro <span class=\"_ _b\"></span>dismissione <span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>quando<span class=\"_ _567\"> </span> non si attendono pi\u00f9 benefici economici futuri.<span class=\"_ _567\"> </span>Criteri di rilevazione delle componenti reddituali<span class=\"_ _567\"> </span>Gli <span class=\"_ _3\"></span>ammortamenti <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>le <span class=\"_ _3\"></span>eventuali <span class=\"_ _a\"></span>perdite <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>valore <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>rilevati <span class=\"_ _a\"></span>a <span class=\"_ _3\"></span>conto <span class=\"_ _a\"></span>economico <span class=\"_ _a\"></span>tra <span class=\"_ _3\"></span>le <span class=\"_ _a\"></span>rettifiche<span class=\"_ _567\"> </span> di valore nette su attivit\u00e0 immateriali.<span class=\"_ _567\"> </span>Le <span class=\"_ _a\"></span>rettifiche <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>valore <span class=\"_ _3\"></span>relative <span class=\"_ _a\"></span>ai <span class=\"_ _a\"></span>costi <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>ristrutturazione <span class=\"_ _a\"></span>d\u2019immobili <span class=\"_ _a\"></span>non <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>propriet\u00e0 <span class=\"_ _3\"></span>sono <span class=\"_ _a\"></span>rilevate<span class=\"_ _567\"> </span> a conto economico tra gli altri oneri di gestione.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-676": {
   "value": "6. Attivit\u00e0 materiali<span class=\"_ _567\"> </span>Criteri di classificazione<span class=\"_ _567\"> </span>Le attivit\u00e0 materiali comprendono i terr<span class=\"_ _2\"></span>eni, gli immobili, il patrimonio artistico, gli impianti,<span class=\"_ _567\"> </span>i mobili e gli arredi e le altr<span class=\"_ _2\"></span>e attrezzature. Si tratta di attivit\u00e0 materiali detenute per esser<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span>utilizzate <span class=\"_ _a\"></span>nella <span class=\"_ _2\"></span>fornitura <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>servizi <span class=\"_ _a\"></span>(attivit\u00e0 <span class=\"_ _2\"></span>ad <span class=\"_ _a\"></span>uso <span class=\"_ _2\"></span>funzionale), <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>per <span class=\"_ _a\"></span>essere <span class=\"_ _a\"></span>affittate <span class=\"_ _a\"></span>a <span class=\"_ _2\"></span>terzi <span class=\"_ _a\"></span>(attivit\u00e0<span class=\"_ _567\"> </span>detenute a scopo di investimento) e che si ritiene di utilizzare per pi\u00f9 di un eser<span class=\"_ _2\"></span>cizio. Sono<span class=\"_ _567\"> </span>inoltre <span class=\"_ _a\"></span>inclusi <span class=\"_ _a\"></span>i <span class=\"_ _2\"></span>diritti <span class=\"_ _2\"></span>d\u2019uso <span class=\"_ _a\"></span>acquisiti <span class=\"_ _2\"></span>con <span class=\"_ _a\"></span>il <span class=\"_ _2\"></span>leasing <span class=\"_ _2\"></span>e <span class=\"_ _a\"></span>relativi <span class=\"_ _a\"></span>all\u2019utilizzo <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>un\u2019attivit\u00e0 <span class=\"_ _a\"></span>materiale <span class=\"_ _2\"></span>(per<span class=\"_ _567\"> </span>le societ\u00e0 locatarie), le attivit\u00e0 concesse in leasing operativo (per le societ\u00e0 locatrici).<span class=\"_ _567\"> </span>Criteri di iscrizione<span class=\"_ _567\"> </span>Le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>materiali <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>registrate <span class=\"_ _b\"></span>inizialmente <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>d\u2019acquisto, <span class=\"_ _8\"></span>comprensivo <span class=\"_ _b\"></span>degli <span class=\"_ _8\"></span>oneri<span class=\"_ _567\"> </span>accessori sostenuti per l\u2019acquisto e la messa in funzione del bene.<span class=\"_ _567\"> </span>In occasione della prima adozione dei principi contabili IAS/IFRS ci si \u00e8 avvalsi dell\u2019esenzione<span class=\"_ _567\"> </span>prevista <span class=\"_ _3\"></span>dall\u2019IFRS <span class=\"_ _a\"></span>1 <span class=\"_ _a\"></span>art. <span class=\"_ _2\"></span>16, <span class=\"_ _a\"></span>optando <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>valutazione <span class=\"_ _a\"></span>degli <span class=\"_ _2\"></span>immobili <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>fair <span class=\"_ _a\"></span>value <span class=\"_ _a\"></span>quale <span class=\"_ _a\"></span>sostituto<span class=\"_ _567\"> </span>del costo <span class=\"_ _b\"></span>alla <span class=\"_ _b\"></span>data <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>1\u00b0 <span class=\"_ _b\"></span>gennaio 2004. <span class=\"_ _b\"></span>Successivamente <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>tale <span class=\"_ _b\"></span>data, <span class=\"_ _b\"></span>per la <span class=\"_ _b\"></span>valutazione <span class=\"_ _b\"></span>degli<span class=\"_ _567\"> </span>immobili si \u00e8 adottato il modello del costo.<span class=\"_ _567\"> </span>I costi di manutenzione straordinaria aventi natura incr<span class=\"_ _2\"></span>ementativa sono imputati a incremento<span class=\"_ _567\"> </span>del valore dei cespiti cui si riferiscono. Gli altri costi di manutenzione or<span class=\"_ _2\"></span>dinaria sono rilevati<span class=\"_ _567\"> </span>direttamente a conto economico.<span class=\"_ _567\"> </span>In applicazione dell\u2019IFRS 16 i leasing sono contabilizzati sulla base del modello del right of<span class=\"_ _567\"> </span>use, per cui, <span class=\"_ _2\"></span>alla data iniziale, il <span class=\"_ _2\"></span>locatario ha un\u2019obbligazione finanziaria <span class=\"_ _2\"></span>a effettuar<span class=\"_ _2\"></span>e pagamenti<span class=\"_ _567\"> </span>dovuti al locatore per compensar<span class=\"_ _2\"></span>e il suo diritto a utilizzare il bene sottostante durante la durata<span class=\"_ _567\"> </span>del leasing.<span class=\"_ _567\"> </span>Quando l\u2019attivit\u00e0 \u00e8 resa disponibile al locatario per il r<span class=\"_ _2\"></span>elativo utilizzo (data iniziale), il locatario<span class=\"_ _567\"> </span>riconosce sia la passivit\u00e0 che l\u2019attivit\u00e0 consistente nel diritto di utilizzo.<span class=\"_ _567\"> </span>Criteri di valutazione<span class=\"_ _567\"> </span>Le <span class=\"_ _2\"></span>attivit\u00e0 materiali <span class=\"_ _a\"></span>sono rappr<span class=\"_ _2\"></span>esentate <span class=\"_ _2\"></span>in bilancio <span class=\"_ _a\"></span>al costo <span class=\"_ _2\"></span>d'acquisto, <span class=\"_ _2\"></span>comprensivo <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>oneri<span class=\"_ _567\"> </span>accessori sostenuti, dedotto l\u2019ammontare degli ammortamenti ef<span class=\"_ _2\"></span>fettuati e delle eventuali<span class=\"_ _567\"> </span>perdite di valor<span class=\"_ _2\"></span>e subite, ad eccezione del patrimonio artistico che \u00e8 valutato secondo il metodo<span class=\"_ _567\"> </span>della rideterminazione del valore.<span class=\"_ _567\"> </span>Per le attivit\u00e0 materiali soggette alla valutazione secondo il metodo della rideterminazione del<span class=\"_ _567\"> </span>valore:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws8a\">se il valore contabile di un bene \u00e8 incr<span class=\"_ _2\"></span>ementato a seguito di una rideterminazione di valore,<span class=\"_ _567\"> </span></span>l\u2019incremento deve esser<span class=\"_ _2\"></span>e rilevato nel prospetto delle altre componenti di conto economico<span class=\"_ _567\"> </span>complessivo e accumulato nel patrimonio netto sotto la voce riserva di rivalutazione;<span class=\"_ _567\"> </span>nel caso in cui ripristini, invece, una diminuzione di valore della stessa attivit\u00e0 rilevata<span class=\"_ _567\"> </span>precedentemente nel conto economico deve esser<span class=\"_ _2\"></span>e rilevato come provento;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsd\">se il valore contabile di un bene \u00e8 diminuito a seguito della rideterminazione di valor<span class=\"_ _2\"></span>e, la<span class=\"_ _567\"> </span></span>diminuzione deve essere rilevata nel pr<span class=\"_ _2\"></span>ospetto delle altre componenti di conto economico<span class=\"_ _567\"> </span>complessivo come eccedenza di rivalutazione nella misura in cui vi sia una riserva di<span class=\"_ _567\"> </span>valutazione positiva in riferimento a tale attivit\u00e0; altrimenti tale riduzione va contabilizzata<span class=\"_ _567\"> </span>nel conto economico.<span class=\"_ _567\"> </span>Le immobilizzazioni materiali sono sistematicamente ammortizzate, adottando come criterio il<span class=\"_ _567\"> </span>metodo <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>quote <span class=\"_ _2\"></span>costanti, <span class=\"_ _2\"></span>mediante <span class=\"_ _2\"></span>aliquote <span class=\"_ _2\"></span>tecnico-economiche rappr<span class=\"_ _2\"></span>esentative <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>residua<span class=\"_ _567\"> </span>possibilit\u00e0 d\u2019utilizzo dei beni. Fanno eccezione i terreni e le oper<span class=\"_ _2\"></span>e d\u2019arte, non sottoposti ad<span class=\"_ _567\"> </span>ammortamento data l\u2019indeterminazione della loro vita utile, e in considerazione del fatto che<span class=\"_ _567\"> </span>il relativo valor<span class=\"_ _2\"></span>e non \u00e8 destinato normalmente a ridursi in funzione del trascorrere del tempo. I<span class=\"_ _567\"> </span>costi di manutenzione straordinaria aventi natura incr<span class=\"_ _2\"></span>ementativa sono ammortizzati in relazione<span class=\"_ _567\"> </span>alle residue possibilit\u00e0 di utilizzo dei cespiti cui si riferiscono.<span class=\"_ _567\"> </span>Con periodicit\u00e0 <span class=\"_ _b\"></span>annuale \u00e8 <span class=\"_ _b\"></span>prevista la verifica <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>eventuali indici <span class=\"_ _b\"></span>di perdita di <span class=\"_ _b\"></span>valore. Qualora si<span class=\"_ _567\"> </span>accerti che il valore di carico di un cespite risulti superior<span class=\"_ _2\"></span>e al proprio valore di r<span class=\"_ _2\"></span>ecupero, detto<span class=\"_ _567\"> </span>valore di carico subisce l\u2019opportuna r<span class=\"_ _2\"></span>ettifica in contropartita al conto economico.<span class=\"_ _567\"> </span>Qualora vengano meno i motivi che hanno portato alla rilevazione della perdita, si d\u00e0 luogo a<span class=\"_ _567\"> </span>una ripresa <span class=\"_ _2\"></span>di valore, che <span class=\"_ _2\"></span>non pu\u00f2 superare il <span class=\"_ _2\"></span>valore che l\u2019attivit\u00e0 avr<span class=\"_ _2\"></span>ebbe avuto, al netto degli<span class=\"_ _567\"> </span>ammortamenti calcolati, in assenza di precedenti per<span class=\"_ _2\"></span>dite di valore.<span class=\"_ _567\"> </span>Con riferimento all\u2019attivit\u00e0 consistente nel diritto di utilizzo, contabilizzata in base all\u2019IFRS 16,<span class=\"_ _567\"> </span>essa viene misurata utilizzando il modello del costo secondo lo IAS 16 Immobili, impianti e<span class=\"_ _567\"> </span>macchinari; <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>questo <span class=\"_ _3\"></span>caso <span class=\"_ _a\"></span>l\u2019attivit\u00e0 <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>successivamente <span class=\"_ _a\"></span>ammortizzata <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>soggetta <span class=\"_ _3\"></span>a <span class=\"_ _a\"></span>un <span class=\"_ _3\"></span>impairment<span class=\"_ _567\"> </span>test nel caso emergano degli indicatori di impairment.<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>Le attivit\u00e0 materiali sono cancellate all\u2019atto della loro dismissione.<span class=\"_ _567\"> </span>Criteri di rilevazione delle componenti reddituali<span class=\"_ _567\"> </span>Gli <span class=\"_ _3\"></span>ammortamenti <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>le <span class=\"_ _3\"></span>eventuali <span class=\"_ _a\"></span>perdite <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>valore <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>rilevati <span class=\"_ _a\"></span>a <span class=\"_ _3\"></span>conto <span class=\"_ _a\"></span>economico <span class=\"_ _a\"></span>tra <span class=\"_ _3\"></span>le <span class=\"_ _a\"></span>rettifiche<span class=\"_ _567\"> </span>di valore nette su attivit\u00e0 materiali.<span class=\"_ _567\"> </span>Altre attivit\u00e0<span class=\"_ _567\"> </span>Nella presente voce sono iscritte le attivit\u00e0 non riconducibili nelle altr<span class=\"_ _2\"></span>e voci dell\u2019attivo dello stato patrimoniale. La voce pu\u00f2 includere a titolo esemplificativo: <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">l\u2019oro, l\u2019ar<span class=\"_ _2\"></span>gento e i metalli preziosi;</span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _a\"></span>ratei <span class=\"_ _a\"></span>attivi <span class=\"_ _a\"></span>diversi <span class=\"_ _a\"></span>da <span class=\"_ _a\"></span>quelli <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>vanno <span class=\"_ _a\"></span>capitalizzati <span class=\"_ _2\"></span>sulle <span class=\"_ _3\"></span>relative <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _a\"></span>finanziarie, <span class=\"_ _a\"></span>ivi <span class=\"_ _a\"></span>inclusi </span>quelli derivanti da contratti con i clienti ai sensi dell\u2019IFRS 15; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i crediti connessi alla fornitura di beni o servizi non finanziari;</span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">le partite fiscali debitorie diverse da quelle rilevate nella voce \u201c110. Attivit\u00e0 fiscali\u201d</span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _1\"> </span>crediti <span class=\"_ _1\"> </span>d\u2019imposta <span class=\"_ _1\"> </span>connessi <span class=\"_ _1\"> </span>con <span class=\"_ _9\"> </span>i <span class=\"_ _24\"> </span>Decreti-legge <span class=\"_ _1\"> </span>\u201cCura <span class=\"_ _9\"> </span>Italia\u201d <span class=\"_ _24\"> </span>e <span class=\"_ _9\"> </span>\u201cRilancio\u201d <span class=\"_ _24\"> </span>acquistati <span class=\"_ _9\"> </span>a </span>seguito di cessione da parte dei beneficiari diretti o di pr<span class=\"_ _2\"></span>ecedenti acquirenti.<span class=\"_ _567\"> </span>Possono <span class=\"_ _3\"></span>anche <span class=\"_ _a\"></span>figurarvi <span class=\"_ _3\"></span>eventual<span class=\"_ _b\"></span>i <span class=\"_ _3\"></span>rimanenze <span class=\"_ _a\"></span>(di <span class=\"_ _3\"></span>\u201csaldo <span class=\"_ _a\"></span>debitore\u201d) <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>partite <span class=\"_ _a\"></span>viaggianti <span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>sospese non ancora attribuite ai conti di pertinenza",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-692": {
   "value": "6. Attivit\u00e0 materiali<span class=\"_ _567\"> </span>Criteri di classificazione<span class=\"_ _567\"> </span>Le attivit\u00e0 materiali comprendono i terr<span class=\"_ _2\"></span>eni, gli immobili, il patrimonio artistico, gli impianti,<span class=\"_ _567\"> </span>i mobili e gli arredi e le altr<span class=\"_ _2\"></span>e attrezzature. Si tratta di attivit\u00e0 materiali detenute per esser<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span>utilizzate <span class=\"_ _a\"></span>nella <span class=\"_ _2\"></span>fornitura <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>servizi <span class=\"_ _a\"></span>(attivit\u00e0 <span class=\"_ _2\"></span>ad <span class=\"_ _a\"></span>uso <span class=\"_ _2\"></span>funzionale), <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>per <span class=\"_ _a\"></span>essere <span class=\"_ _a\"></span>affittate <span class=\"_ _a\"></span>a <span class=\"_ _2\"></span>terzi <span class=\"_ _a\"></span>(attivit\u00e0<span class=\"_ _567\"> </span>detenute a scopo di investimento) e che si ritiene di utilizzare per pi\u00f9 di un eser<span class=\"_ _2\"></span>cizio. Sono<span class=\"_ _567\"> </span>inoltre <span class=\"_ _a\"></span>inclusi <span class=\"_ _a\"></span>i <span class=\"_ _2\"></span>diritti <span class=\"_ _2\"></span>d\u2019uso <span class=\"_ _a\"></span>acquisiti <span class=\"_ _2\"></span>con <span class=\"_ _a\"></span>il <span class=\"_ _2\"></span>leasing <span class=\"_ _2\"></span>e <span class=\"_ _a\"></span>relativi <span class=\"_ _a\"></span>all\u2019utilizzo <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>un\u2019attivit\u00e0 <span class=\"_ _a\"></span>materiale <span class=\"_ _2\"></span>(per<span class=\"_ _567\"> </span>le societ\u00e0 locatarie), le attivit\u00e0 concesse in leasing operativo (per le societ\u00e0 locatrici).<span class=\"_ _567\"> </span>Criteri di iscrizione<span class=\"_ _567\"> </span>Le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>materiali <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>registrate <span class=\"_ _b\"></span>inizialmente <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>d\u2019acquisto, <span class=\"_ _8\"></span>comprensivo <span class=\"_ _b\"></span>degli <span class=\"_ _8\"></span>oneri<span class=\"_ _567\"> </span>accessori sostenuti per l\u2019acquisto e la messa in funzione del bene.<span class=\"_ _567\"> </span>In occasione della prima adozione dei principi contabili IAS/IFRS ci si \u00e8 avvalsi dell\u2019esenzione<span class=\"_ _567\"> </span>prevista <span class=\"_ _3\"></span>dall\u2019IFRS <span class=\"_ _a\"></span>1 <span class=\"_ _a\"></span>art. <span class=\"_ _2\"></span>16, <span class=\"_ _a\"></span>optando <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>valutazione <span class=\"_ _a\"></span>degli <span class=\"_ _2\"></span>immobili <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>fair <span class=\"_ _a\"></span>value <span class=\"_ _a\"></span>quale <span class=\"_ _a\"></span>sostituto<span class=\"_ _567\"> </span>del costo <span class=\"_ _b\"></span>alla <span class=\"_ _b\"></span>data <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>1\u00b0 <span class=\"_ _b\"></span>gennaio 2004. <span class=\"_ _b\"></span>Successivamente <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>tale <span class=\"_ _b\"></span>data, <span class=\"_ _b\"></span>per la <span class=\"_ _b\"></span>valutazione <span class=\"_ _b\"></span>degli<span class=\"_ _567\"> </span>immobili si \u00e8 adottato il modello del costo.<span class=\"_ _567\"> </span>I costi di manutenzione straordinaria aventi natura incr<span class=\"_ _2\"></span>ementativa sono imputati a incremento<span class=\"_ _567\"> </span>del valore dei cespiti cui si riferiscono. Gli altri costi di manutenzione or<span class=\"_ _2\"></span>dinaria sono rilevati<span class=\"_ _567\"> </span>direttamente a conto economico.<span class=\"_ _567\"> </span>In applicazione dell\u2019IFRS 16 i leasing sono contabilizzati sulla base del modello del right of<span class=\"_ _567\"> </span>use, per cui, <span class=\"_ _2\"></span>alla data iniziale, il <span class=\"_ _2\"></span>locatario ha un\u2019obbligazione finanziaria <span class=\"_ _2\"></span>a effettuar<span class=\"_ _2\"></span>e pagamenti<span class=\"_ _567\"> </span>dovuti al locatore per compensar<span class=\"_ _2\"></span>e il suo diritto a utilizzare il bene sottostante durante la durata<span class=\"_ _567\"> </span>del leasing.<span class=\"_ _567\"> </span>Quando l\u2019attivit\u00e0 \u00e8 resa disponibile al locatario per il r<span class=\"_ _2\"></span>elativo utilizzo (data iniziale), il locatario<span class=\"_ _567\"> </span>riconosce sia la passivit\u00e0 che l\u2019attivit\u00e0 consistente nel diritto di utilizzo.<span class=\"_ _567\"> </span>Criteri di valutazione<span class=\"_ _567\"> </span>Le <span class=\"_ _2\"></span>attivit\u00e0 materiali <span class=\"_ _a\"></span>sono rappr<span class=\"_ _2\"></span>esentate <span class=\"_ _2\"></span>in bilancio <span class=\"_ _a\"></span>al costo <span class=\"_ _2\"></span>d'acquisto, <span class=\"_ _2\"></span>comprensivo <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>oneri<span class=\"_ _567\"> </span>accessori sostenuti, dedotto l\u2019ammontare degli ammortamenti ef<span class=\"_ _2\"></span>fettuati e delle eventuali<span class=\"_ _567\"> </span>perdite di valor<span class=\"_ _2\"></span>e subite, ad eccezione del patrimonio artistico che \u00e8 valutato secondo il metodo<span class=\"_ _567\"> </span>della rideterminazione del valore.<span class=\"_ _567\"> </span>Per le attivit\u00e0 materiali soggette alla valutazione secondo il metodo della rideterminazione del<span class=\"_ _567\"> </span>valore:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws8a\">se il valore contabile di un bene \u00e8 incr<span class=\"_ _2\"></span>ementato a seguito di una rideterminazione di valore,<span class=\"_ _567\"> </span></span>l\u2019incremento deve esser<span class=\"_ _2\"></span>e rilevato nel prospetto delle altre componenti di conto economico<span class=\"_ _567\"> </span>complessivo e accumulato nel patrimonio netto sotto la voce riserva di rivalutazione;<span class=\"_ _567\"> </span>nel caso in cui ripristini, invece, una diminuzione di valore della stessa attivit\u00e0 rilevata<span class=\"_ _567\"> </span>precedentemente nel conto economico deve esser<span class=\"_ _2\"></span>e rilevato come provento;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsd\">se il valore contabile di un bene \u00e8 diminuito a seguito della rideterminazione di valor<span class=\"_ _2\"></span>e, la<span class=\"_ _567\"> </span></span>diminuzione deve essere rilevata nel pr<span class=\"_ _2\"></span>ospetto delle altre componenti di conto economico<span class=\"_ _567\"> </span>complessivo come eccedenza di rivalutazione nella misura in cui vi sia una riserva di<span class=\"_ _567\"> </span>valutazione positiva in riferimento a tale attivit\u00e0; altrimenti tale riduzione va contabilizzata<span class=\"_ _567\"> </span>nel conto economico.<span class=\"_ _567\"> </span>Le immobilizzazioni materiali sono sistematicamente ammortizzate, adottando come criterio il<span class=\"_ _567\"> </span>metodo <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>quote <span class=\"_ _2\"></span>costanti, <span class=\"_ _2\"></span>mediante <span class=\"_ _2\"></span>aliquote <span class=\"_ _2\"></span>tecnico-economiche rappr<span class=\"_ _2\"></span>esentative <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>residua<span class=\"_ _567\"> </span>possibilit\u00e0 d\u2019utilizzo dei beni. Fanno eccezione i terreni e le oper<span class=\"_ _2\"></span>e d\u2019arte, non sottoposti ad<span class=\"_ _567\"> </span>ammortamento data l\u2019indeterminazione della loro vita utile, e in considerazione del fatto che<span class=\"_ _567\"> </span>il relativo valor<span class=\"_ _2\"></span>e non \u00e8 destinato normalmente a ridursi in funzione del trascorrere del tempo. I<span class=\"_ _567\"> </span>costi di manutenzione straordinaria aventi natura incr<span class=\"_ _2\"></span>ementativa sono ammortizzati in relazione<span class=\"_ _567\"> </span>alle residue possibilit\u00e0 di utilizzo dei cespiti cui si riferiscono.<span class=\"_ _567\"> </span>Con periodicit\u00e0 <span class=\"_ _b\"></span>annuale \u00e8 <span class=\"_ _b\"></span>prevista la verifica <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>eventuali indici <span class=\"_ _b\"></span>di perdita di <span class=\"_ _b\"></span>valore. Qualora si<span class=\"_ _567\"> </span>accerti che il valore di carico di un cespite risulti superior<span class=\"_ _2\"></span>e al proprio valore di r<span class=\"_ _2\"></span>ecupero, detto<span class=\"_ _567\"> </span>valore di carico subisce l\u2019opportuna r<span class=\"_ _2\"></span>ettifica in contropartita al conto economico.<span class=\"_ _567\"> </span>Qualora vengano meno i motivi che hanno portato alla rilevazione della perdita, si d\u00e0 luogo a<span class=\"_ _567\"> </span>una ripresa <span class=\"_ _2\"></span>di valore, che <span class=\"_ _2\"></span>non pu\u00f2 superare il <span class=\"_ _2\"></span>valore che l\u2019attivit\u00e0 avr<span class=\"_ _2\"></span>ebbe avuto, al netto degli<span class=\"_ _567\"> </span>ammortamenti calcolati, in assenza di precedenti per<span class=\"_ _2\"></span>dite di valore.<span class=\"_ _567\"> </span>Con riferimento all\u2019attivit\u00e0 consistente nel diritto di utilizzo, contabilizzata in base all\u2019IFRS 16,<span class=\"_ _567\"> </span>essa viene misurata utilizzando il modello del costo secondo lo IAS 16 Immobili, impianti e<span class=\"_ _567\"> </span>macchinari; <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>questo <span class=\"_ _3\"></span>caso <span class=\"_ _a\"></span>l\u2019attivit\u00e0 <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>successivamente <span class=\"_ _a\"></span>ammortizzata <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>soggetta <span class=\"_ _3\"></span>a <span class=\"_ _a\"></span>un <span class=\"_ _3\"></span>impairment<span class=\"_ _567\"> </span>test nel caso emergano degli indicatori di impairment.<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>Le attivit\u00e0 materiali sono cancellate all\u2019atto della loro dismissione.<span class=\"_ _567\"> </span>Criteri di rilevazione delle componenti reddituali<span class=\"_ _567\"> </span>Gli <span class=\"_ _3\"></span>ammortamenti <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>le <span class=\"_ _3\"></span>eventuali <span class=\"_ _a\"></span>perdite <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>valore <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>rilevati <span class=\"_ _a\"></span>a <span class=\"_ _3\"></span>conto <span class=\"_ _a\"></span>economico <span class=\"_ _a\"></span>tra <span class=\"_ _3\"></span>le <span class=\"_ _a\"></span>rettifiche<span class=\"_ _567\"> </span>di valore nette su attivit\u00e0 materiali.<span class=\"_ _567\"> </span>7. Attivit\u00e0 immateriali<span class=\"_ _567\"> </span>Criteri di classificazione<span class=\"_ _567\"> </span>Nelle attivit\u00e0 immateriali sono iscritti l\u2019avviamento e le altre attivit\u00e0 immateriali se sono<span class=\"_ _567\"> </span>identificabili <span class=\"_ _24\"></span>e <span class=\"_ _24\"></span>trovano <span class=\"_ _1d\"></span>origine <span class=\"_ _24\"> </span>in <span class=\"_ _24\"> </span>diritti <span class=\"_ _24\"> </span>legali <span class=\"_ _24\"> </span>o <span class=\"_ _24\"> </span>contrattuali <span class=\"_ _24\"> </span>(attivit\u00e0 <span class=\"_ _24\"> </span>immateriali <span class=\"_ _24\"> </span>basate <span class=\"_ _24\"> </span>sulla<span class=\"_ _567\"> </span>tecnologia o legate ai rapporti con la clientela derivanti da operazioni di aggregazione). Sono<span class=\"_ _567\"> </span>inoltre inclusi i diritti d\u2019uso acquisiti con il leasing e relativi all\u2019utilizzo di un\u2019attivit\u00e0 <span class=\"_ _b\"></span>immateriale<span class=\"_ _567\"> </span>(per i locatari) e le attivit\u00e0 concesse in leasing operativo (per i locatori). I costi di ristrutturazione<span class=\"_ _567\"> </span>di immobili non di propriet\u00e0 (c.d. migliorie su beni di terzi) sono iscritti tra le Altr<span class=\"_ _2\"></span>e attivit\u00e0.<span class=\"_ _567\"> </span>Criteri di iscrizione<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019avviamento <span class=\"_ _2\"></span>rappresenta <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>differ<span class=\"_ _2\"></span>enza <span class=\"_ _2\"></span>positiva tra <span class=\"_ _a\"></span>il <span class=\"_ _2\"></span>costo <span class=\"_ _2\"></span>d\u2019acquisto e <span class=\"_ _a\"></span>il <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value delle <span class=\"_ _a\"></span>attivit\u00e0<span class=\"_ _567\"> </span>e <span class=\"_ _24\"> </span>passivit\u00e0 <span class=\"_ _24\"> </span>acquisite <span class=\"_ _1\"> </span>in <span class=\"_ _24\"> </span>operazioni <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>aggregazione. <span class=\"_ _24\"></span>Esso <span class=\"_ _24\"> </span>\u00e8 <span class=\"_ _24\"> </span>iscritto <span class=\"_ _1\"> </span>in <span class=\"_ _24\"> </span>bilancio <span class=\"_ _24\"> </span>tra <span class=\"_ _1\"> </span>le <span class=\"_ _24\"> </span>attivit\u00e0<span class=\"_ _567\"> </span>immateriali <span class=\"_ _38\"> </span>quando <span class=\"_ _38\"> </span>sia <span class=\"_ _9\"> </span>effettivamente  rappr<span class=\"_ _2\"></span>esentativo  dei <span class=\"_ _9\"> </span>benefici <span class=\"_ _38\"> </span>economici <span class=\"_ _38\"> </span>futuri <span class=\"_ _38\"> </span>degli<span class=\"_ _567\"> </span>elementi patrimoniali acquisiti.<span class=\"_ _567\"> </span>Le <span class=\"_ _8\"></span>altre <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _8\"></span>immateriali <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>iscritte <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>costo, <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>solo <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>rispettano <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>requisiti <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>autonoma<span class=\"_ _567\"> </span> identificabilit\u00e0 <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>separazione <span class=\"_ _2\"></span>dall\u2019avviamento, <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>probabile <span class=\"_ _2\"></span>realizzo <span class=\"_ _a\"></span>di futuri <span class=\"_ _a\"></span>benefici <span class=\"_ _2\"></span>economici,<span class=\"_ _567\"> </span> e di attendibile misurabilit\u00e0 del costo stesso.<span class=\"_ _567\"> </span>Criteri di valutazione<span class=\"_ _567\"> </span>Le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>immateriali <span class=\"_ _b\"></span>sono <span class=\"_ _8\"></span>rappresentate <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>bilancio <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>acquisto, <span class=\"_ _8\"></span>compr<span class=\"_ _2\"></span>ensivo <span class=\"_ _8\"></span>degli<span class=\"_ _567\"> </span> oneri accessori sostenuti, dedotto l\u2019ammontare degli ammortamenti ef<span class=\"_ _2\"></span>fettuati e delle eventuali<span class=\"_ _567\"> </span> perdite di valor<span class=\"_ _2\"></span>e subite.<span class=\"_ _567\"> </span>Per <span class=\"_ _7d\"></span>le <span class=\"_ _7d\"></span>attivit\u00e0 <span class=\"_ _7d\"></span>immateriali <span class=\"_ _7d\"></span>a <span class=\"_ _3\"></span>vita <span class=\"_ _7d\"></span>utile <span class=\"_ _7d\"></span>definita, <span class=\"_ _7d\"></span>gli <span class=\"_ _7d\"></span>ammortamenti <span class=\"_ _3\"></span>sono <span class=\"_ _7d\"></span>calcolati <span class=\"_ _7d\"></span>in <span class=\"_ _7d\"></span>modo <span class=\"_ _3\"></span>sistematico<span class=\"_ _567\"> </span> a <span class=\"_ _a\"></span>quote <span class=\"_ _2\"></span>costanti <span class=\"_ _a\"></span>mediante <span class=\"_ _2\"></span>aliquote <span class=\"_ _a\"></span>tecnico-economiche <span class=\"_ _a\"></span>rappresentative <span class=\"_ _a\"></span>della <span class=\"_ _2\"></span>residua <span class=\"_ _a\"></span>vita <span class=\"_ _a\"></span>utile.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019avviamento <span class=\"_ _1d\"></span>non <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _1d\"></span>soggetto <span class=\"_ _1d\"></span>ad <span class=\"_ _8\"></span>ammortamento <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>considerazione <span class=\"_ _1d\"></span>della <span class=\"_ _8\"></span>vita <span class=\"_ _1d\"></span>utile <span class=\"_ _1d\"></span>indefinita,<span class=\"_ _567\"> </span> ed <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _b\"></span>sottoposto <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>periodicit\u00e0 <span class=\"_ _8\"></span>annuale <span class=\"_ _b\"></span>alla <span class=\"_ _8\"></span>verifica <span class=\"_ _8\"></span>dell\u2019adeguatezza <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>valor<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>iscrizione<span class=\"_ _567\"> </span> (impairment test). <span class=\"_ _2\"></span>A tal <span class=\"_ _2\"></span>fine viene <span class=\"_ _2\"></span>identificata l\u2019unit\u00e0 <span class=\"_ _2\"></span>generatrice di <span class=\"_ _2\"></span>flussi finanziari <span class=\"_ _2\"></span>cui attribuire<span class=\"_ _567\"> </span> l\u2019avviamento. Nell\u2019ambito <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Gruppo Banco <span class=\"_ _2\"></span>Desio le <span class=\"_ _2\"></span>unit\u00e0 generatrici <span class=\"_ _2\"></span>di flussi <span class=\"_ _2\"></span>finanziari <span class=\"_ _2\"></span>(CGU)<span class=\"_ _567\"> </span> corrispondono alle legal entity<span class=\"_ _a\"></span>.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019ammontare dell\u2019eventuale riduzione di valore \u00e8 determinato <span class=\"_ _2\"></span>sulla base della differenza tra<span class=\"_ _567\"> </span> il valore di iscrizione dell\u2019avviamento e il suo valor<span class=\"_ _2\"></span>e di recupero, se inferior<span class=\"_ _2\"></span>e. Detto valore di<span class=\"_ _567\"> </span> recuper<span class=\"_ _2\"></span>o <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _1d\"></span>pari <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>maggiore <span class=\"_ _8\"></span>tra <span class=\"_ _1d\"></span>il <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _1d\"></span>dell\u2019unit\u00e0 <span class=\"_ _8\"></span>generatrice <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>flussi <span class=\"_ _8\"></span>finanziari <span class=\"_ _1d\"></span>attesi, <span class=\"_ _8\"></span>al<span class=\"_ _567\"> </span> netto degli eventuali costi di vendita, e il relativo valor<span class=\"_ _2\"></span>e d\u2019uso.<span class=\"_ _567\"> </span>Eventuali <span class=\"_ _9\"> </span>rettifiche <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>valore <span class=\"_ _9\"> </span>dovute  a <span class=\"_ _9\"> </span>per<span class=\"_ _2\"></span>dita <span class=\"_ _38\"> </span>di <span class=\"_ _9\"> </span>valore <span class=\"_ _9\"> </span>(impairment), <span class=\"_ _9\"> </span>sono  da <span class=\"_ _9\"> </span>rilevare <span class=\"_ _9\"> </span>in<span class=\"_ _567\"> </span> contropartita al Conto Economico, senza possibilit\u00e0 di aver<span class=\"_ _2\"></span>e successive riprese di valore.<span class=\"_ _567\"> </span>I costi per indennit\u00e0 di abbandono locali inerenti agli immobili non di pr<span class=\"_ _2\"></span>opriet\u00e0 sono<span class=\"_ _567\"> </span> ammortizzati <span class=\"_ _1d\"></span>con <span class=\"_ _1d\"></span>aliquote <span class=\"_ _1d\"></span>determinate <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>ragione <span class=\"_ _8\"></span>del<span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>durata <span class=\"_ _1d\"></span>del <span class=\"_ _1d\"></span>corrispondente <span class=\"_ _1d\"></span>contratto<span class=\"_ _567\"> </span> d\u2019affitto (compr<span class=\"_ _2\"></span>eso rinnovo).<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>Le <span class=\"_ _b\"></span>att<span class=\"_ _b\"></span>ivit\u00e0 <span class=\"_ _b\"></span>immateriali <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>eliminate <span class=\"_ _b\"></span>dall\u2019attivo <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>momento <span class=\"_ _b\"></span>della <span class=\"_ _8\"></span>loro <span class=\"_ _b\"></span>dismissione <span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>quando<span class=\"_ _567\"> </span> non si attendono pi\u00f9 benefici economici futuri.<span class=\"_ _567\"> </span>Criteri di rilevazione delle componenti reddituali<span class=\"_ _567\"> </span>Gli <span class=\"_ _3\"></span>ammortamenti <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>le <span class=\"_ _3\"></span>eventuali <span class=\"_ _a\"></span>perdite <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>valore <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>rilevati <span class=\"_ _a\"></span>a <span class=\"_ _3\"></span>conto <span class=\"_ _a\"></span>economico <span class=\"_ _a\"></span>tra <span class=\"_ _3\"></span>le <span class=\"_ _a\"></span>rettifiche<span class=\"_ _567\"> </span> di valore nette su attivit\u00e0 immateriali.<span class=\"_ _567\"> </span>Le <span class=\"_ _a\"></span>rettifiche <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>valore <span class=\"_ _3\"></span>relative <span class=\"_ _a\"></span>ai <span class=\"_ _a\"></span>costi <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>ristrutturazione <span class=\"_ _a\"></span>d\u2019immobili <span class=\"_ _a\"></span>non <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>propriet\u00e0 <span class=\"_ _3\"></span>sono <span class=\"_ _a\"></span>rilevate<span class=\"_ _567\"> </span> a conto economico tra gli altri oneri di gestione.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-717": {
   "value": "6. Attivit\u00e0 materiali<span class=\"_ _567\"> </span>Criteri di classificazione<span class=\"_ _567\"> </span>Le attivit\u00e0 materiali comprendono i terr<span class=\"_ _2\"></span>eni, gli immobili, il patrimonio artistico, gli impianti,<span class=\"_ _567\"> </span>i mobili e gli arredi e le altr<span class=\"_ _2\"></span>e attrezzature. Si tratta di attivit\u00e0 materiali detenute per esser<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span>utilizzate <span class=\"_ _a\"></span>nella <span class=\"_ _2\"></span>fornitura <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>servizi <span class=\"_ _a\"></span>(attivit\u00e0 <span class=\"_ _2\"></span>ad <span class=\"_ _a\"></span>uso <span class=\"_ _2\"></span>funzionale), <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>per <span class=\"_ _a\"></span>essere <span class=\"_ _a\"></span>affittate <span class=\"_ _a\"></span>a <span class=\"_ _2\"></span>terzi <span class=\"_ _a\"></span>(attivit\u00e0<span class=\"_ _567\"> </span>detenute a scopo di investimento) e che si ritiene di utilizzare per pi\u00f9 di un eser<span class=\"_ _2\"></span>cizio. Sono<span class=\"_ _567\"> </span>inoltre <span class=\"_ _a\"></span>inclusi <span class=\"_ _a\"></span>i <span class=\"_ _2\"></span>diritti <span class=\"_ _2\"></span>d\u2019uso <span class=\"_ _a\"></span>acquisiti <span class=\"_ _2\"></span>con <span class=\"_ _a\"></span>il <span class=\"_ _2\"></span>leasing <span class=\"_ _2\"></span>e <span class=\"_ _a\"></span>relativi <span class=\"_ _a\"></span>all\u2019utilizzo <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>un\u2019attivit\u00e0 <span class=\"_ _a\"></span>materiale <span class=\"_ _2\"></span>(per<span class=\"_ _567\"> </span>le societ\u00e0 locatarie), le attivit\u00e0 concesse in leasing operativo (per le societ\u00e0 locatrici).<span class=\"_ _567\"> </span>Criteri di iscrizione<span class=\"_ _567\"> </span>Le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>materiali <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>registrate <span class=\"_ _b\"></span>inizialmente <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>d\u2019acquisto, <span class=\"_ _8\"></span>comprensivo <span class=\"_ _b\"></span>degli <span class=\"_ _8\"></span>oneri<span class=\"_ _567\"> </span>accessori sostenuti per l\u2019acquisto e la messa in funzione del bene.<span class=\"_ _567\"> </span>In occasione della prima adozione dei principi contabili IAS/IFRS ci si \u00e8 avvalsi dell\u2019esenzione<span class=\"_ _567\"> </span>prevista <span class=\"_ _3\"></span>dall\u2019IFRS <span class=\"_ _a\"></span>1 <span class=\"_ _a\"></span>art. <span class=\"_ _2\"></span>16, <span class=\"_ _a\"></span>optando <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>valutazione <span class=\"_ _a\"></span>degli <span class=\"_ _2\"></span>immobili <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>fair <span class=\"_ _a\"></span>value <span class=\"_ _a\"></span>quale <span class=\"_ _a\"></span>sostituto<span class=\"_ _567\"> </span>del costo <span class=\"_ _b\"></span>alla <span class=\"_ _b\"></span>data <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>1\u00b0 <span class=\"_ _b\"></span>gennaio 2004. <span class=\"_ _b\"></span>Successivamente <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>tale <span class=\"_ _b\"></span>data, <span class=\"_ _b\"></span>per la <span class=\"_ _b\"></span>valutazione <span class=\"_ _b\"></span>degli<span class=\"_ _567\"> </span>immobili si \u00e8 adottato il modello del costo.<span class=\"_ _567\"> </span>I costi di manutenzione straordinaria aventi natura incr<span class=\"_ _2\"></span>ementativa sono imputati a incremento<span class=\"_ _567\"> </span>del valore dei cespiti cui si riferiscono. Gli altri costi di manutenzione or<span class=\"_ _2\"></span>dinaria sono rilevati<span class=\"_ _567\"> </span>direttamente a conto economico.<span class=\"_ _567\"> </span>In applicazione dell\u2019IFRS 16 i leasing sono contabilizzati sulla base del modello del right of<span class=\"_ _567\"> </span>use, per cui, <span class=\"_ _2\"></span>alla data iniziale, il <span class=\"_ _2\"></span>locatario ha un\u2019obbligazione finanziaria <span class=\"_ _2\"></span>a effettuar<span class=\"_ _2\"></span>e pagamenti<span class=\"_ _567\"> </span>dovuti al locatore per compensar<span class=\"_ _2\"></span>e il suo diritto a utilizzare il bene sottostante durante la durata<span class=\"_ _567\"> </span>del leasing.<span class=\"_ _567\"> </span>Quando l\u2019attivit\u00e0 \u00e8 resa disponibile al locatario per il r<span class=\"_ _2\"></span>elativo utilizzo (data iniziale), il locatario<span class=\"_ _567\"> </span>riconosce sia la passivit\u00e0 che l\u2019attivit\u00e0 consistente nel diritto di utilizzo.<span class=\"_ _567\"> </span>Criteri di valutazione<span class=\"_ _567\"> </span>Le <span class=\"_ _2\"></span>attivit\u00e0 materiali <span class=\"_ _a\"></span>sono rappr<span class=\"_ _2\"></span>esentate <span class=\"_ _2\"></span>in bilancio <span class=\"_ _a\"></span>al costo <span class=\"_ _2\"></span>d'acquisto, <span class=\"_ _2\"></span>comprensivo <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>oneri<span class=\"_ _567\"> </span>accessori sostenuti, dedotto l\u2019ammontare degli ammortamenti ef<span class=\"_ _2\"></span>fettuati e delle eventuali<span class=\"_ _567\"> </span>perdite di valor<span class=\"_ _2\"></span>e subite, ad eccezione del patrimonio artistico che \u00e8 valutato secondo il metodo<span class=\"_ _567\"> </span>della rideterminazione del valore.<span class=\"_ _567\"> </span>Per le attivit\u00e0 materiali soggette alla valutazione secondo il metodo della rideterminazione del<span class=\"_ _567\"> </span>valore:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws8a\">se il valore contabile di un bene \u00e8 incr<span class=\"_ _2\"></span>ementato a seguito di una rideterminazione di valore,<span class=\"_ _567\"> </span></span>l\u2019incremento deve esser<span class=\"_ _2\"></span>e rilevato nel prospetto delle altre componenti di conto economico<span class=\"_ _567\"> </span>complessivo e accumulato nel patrimonio netto sotto la voce riserva di rivalutazione;<span class=\"_ _567\"> </span>nel caso in cui ripristini, invece, una diminuzione di valore della stessa attivit\u00e0 rilevata<span class=\"_ _567\"> </span>precedentemente nel conto economico deve esser<span class=\"_ _2\"></span>e rilevato come provento;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsd\">se il valore contabile di un bene \u00e8 diminuito a seguito della rideterminazione di valor<span class=\"_ _2\"></span>e, la<span class=\"_ _567\"> </span></span>diminuzione deve essere rilevata nel pr<span class=\"_ _2\"></span>ospetto delle altre componenti di conto economico<span class=\"_ _567\"> </span>complessivo come eccedenza di rivalutazione nella misura in cui vi sia una riserva di<span class=\"_ _567\"> </span>valutazione positiva in riferimento a tale attivit\u00e0; altrimenti tale riduzione va contabilizzata<span class=\"_ _567\"> </span>nel conto economico.<span class=\"_ _567\"> </span>Le immobilizzazioni materiali sono sistematicamente ammortizzate, adottando come criterio il<span class=\"_ _567\"> </span>metodo <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>quote <span class=\"_ _2\"></span>costanti, <span class=\"_ _2\"></span>mediante <span class=\"_ _2\"></span>aliquote <span class=\"_ _2\"></span>tecnico-economiche rappr<span class=\"_ _2\"></span>esentative <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>residua<span class=\"_ _567\"> </span>possibilit\u00e0 d\u2019utilizzo dei beni. Fanno eccezione i terreni e le oper<span class=\"_ _2\"></span>e d\u2019arte, non sottoposti ad<span class=\"_ _567\"> </span>ammortamento data l\u2019indeterminazione della loro vita utile, e in considerazione del fatto che<span class=\"_ _567\"> </span>il relativo valor<span class=\"_ _2\"></span>e non \u00e8 destinato normalmente a ridursi in funzione del trascorrere del tempo. I<span class=\"_ _567\"> </span>costi di manutenzione straordinaria aventi natura incr<span class=\"_ _2\"></span>ementativa sono ammortizzati in relazione<span class=\"_ _567\"> </span>alle residue possibilit\u00e0 di utilizzo dei cespiti cui si riferiscono.<span class=\"_ _567\"> </span>Con periodicit\u00e0 <span class=\"_ _b\"></span>annuale \u00e8 <span class=\"_ _b\"></span>prevista la verifica <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>eventuali indici <span class=\"_ _b\"></span>di perdita di <span class=\"_ _b\"></span>valore. Qualora si<span class=\"_ _567\"> </span>accerti che il valore di carico di un cespite risulti superior<span class=\"_ _2\"></span>e al proprio valore di r<span class=\"_ _2\"></span>ecupero, detto<span class=\"_ _567\"> </span>valore di carico subisce l\u2019opportuna r<span class=\"_ _2\"></span>ettifica in contropartita al conto economico.<span class=\"_ _567\"> </span>Qualora vengano meno i motivi che hanno portato alla rilevazione della perdita, si d\u00e0 luogo a<span class=\"_ _567\"> </span>una ripresa <span class=\"_ _2\"></span>di valore, che <span class=\"_ _2\"></span>non pu\u00f2 superare il <span class=\"_ _2\"></span>valore che l\u2019attivit\u00e0 avr<span class=\"_ _2\"></span>ebbe avuto, al netto degli<span class=\"_ _567\"> </span>ammortamenti calcolati, in assenza di precedenti per<span class=\"_ _2\"></span>dite di valore.<span class=\"_ _567\"> </span>Con riferimento all\u2019attivit\u00e0 consistente nel diritto di utilizzo, contabilizzata in base all\u2019IFRS 16,<span class=\"_ _567\"> </span>essa viene misurata utilizzando il modello del costo secondo lo IAS 16 Immobili, impianti e<span class=\"_ _567\"> </span>macchinari; <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>questo <span class=\"_ _3\"></span>caso <span class=\"_ _a\"></span>l\u2019attivit\u00e0 <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>successivamente <span class=\"_ _a\"></span>ammortizzata <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>soggetta <span class=\"_ _3\"></span>a <span class=\"_ _a\"></span>un <span class=\"_ _3\"></span>impairment<span class=\"_ _567\"> </span>test nel caso emergano degli indicatori di impairment.<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>Le attivit\u00e0 materiali sono cancellate all\u2019atto della loro dismissione.<span class=\"_ _567\"> </span>Criteri di rilevazione delle componenti reddituali<span class=\"_ _567\"> </span>Gli <span class=\"_ _3\"></span>ammortamenti <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>le <span class=\"_ _3\"></span>eventuali <span class=\"_ _a\"></span>perdite <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>valore <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>rilevati <span class=\"_ _a\"></span>a <span class=\"_ _3\"></span>conto <span class=\"_ _a\"></span>economico <span class=\"_ _a\"></span>tra <span class=\"_ _3\"></span>le <span class=\"_ _a\"></span>rettifiche<span class=\"_ _567\"> </span>di valore nette su attivit\u00e0 materiali.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-757": {
   "value": "6. Attivit\u00e0 materiali<span class=\"_ _567\"> </span>Criteri di classificazione<span class=\"_ _567\"> </span>Le attivit\u00e0 materiali comprendono i terr<span class=\"_ _2\"></span>eni, gli immobili, il patrimonio artistico, gli impianti,<span class=\"_ _567\"> </span>i mobili e gli arredi e le altr<span class=\"_ _2\"></span>e attrezzature. Si tratta di attivit\u00e0 materiali detenute per esser<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span>utilizzate <span class=\"_ _a\"></span>nella <span class=\"_ _2\"></span>fornitura <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>servizi <span class=\"_ _a\"></span>(attivit\u00e0 <span class=\"_ _2\"></span>ad <span class=\"_ _a\"></span>uso <span class=\"_ _2\"></span>funzionale), <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>per <span class=\"_ _a\"></span>essere <span class=\"_ _a\"></span>affittate <span class=\"_ _a\"></span>a <span class=\"_ _2\"></span>terzi <span class=\"_ _a\"></span>(attivit\u00e0<span class=\"_ _567\"> </span>detenute a scopo di investimento) e che si ritiene di utilizzare per pi\u00f9 di un eser<span class=\"_ _2\"></span>cizio. Sono<span class=\"_ _567\"> </span>inoltre <span class=\"_ _a\"></span>inclusi <span class=\"_ _a\"></span>i <span class=\"_ _2\"></span>diritti <span class=\"_ _2\"></span>d\u2019uso <span class=\"_ _a\"></span>acquisiti <span class=\"_ _2\"></span>con <span class=\"_ _a\"></span>il <span class=\"_ _2\"></span>leasing <span class=\"_ _2\"></span>e <span class=\"_ _a\"></span>relativi <span class=\"_ _a\"></span>all\u2019utilizzo <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>un\u2019attivit\u00e0 <span class=\"_ _a\"></span>materiale <span class=\"_ _2\"></span>(per<span class=\"_ _567\"> </span>le societ\u00e0 locatarie), le attivit\u00e0 concesse in leasing operativo (per le societ\u00e0 locatrici).<span class=\"_ _567\"> </span>Criteri di iscrizione<span class=\"_ _567\"> </span>Le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>materiali <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>registrate <span class=\"_ _b\"></span>inizialmente <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>d\u2019acquisto, <span class=\"_ _8\"></span>comprensivo <span class=\"_ _b\"></span>degli <span class=\"_ _8\"></span>oneri<span class=\"_ _567\"> </span>accessori sostenuti per l\u2019acquisto e la messa in funzione del bene.<span class=\"_ _567\"> </span>In occasione della prima adozione dei principi contabili IAS/IFRS ci si \u00e8 avvalsi dell\u2019esenzione<span class=\"_ _567\"> </span>prevista <span class=\"_ _3\"></span>dall\u2019IFRS <span class=\"_ _a\"></span>1 <span class=\"_ _a\"></span>art. <span class=\"_ _2\"></span>16, <span class=\"_ _a\"></span>optando <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>valutazione <span class=\"_ _a\"></span>degli <span class=\"_ _2\"></span>immobili <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>fair <span class=\"_ _a\"></span>value <span class=\"_ _a\"></span>quale <span class=\"_ _a\"></span>sostituto<span class=\"_ _567\"> </span>del costo <span class=\"_ _b\"></span>alla <span class=\"_ _b\"></span>data <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>1\u00b0 <span class=\"_ _b\"></span>gennaio 2004. <span class=\"_ _b\"></span>Successivamente <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>tale <span class=\"_ _b\"></span>data, <span class=\"_ _b\"></span>per la <span class=\"_ _b\"></span>valutazione <span class=\"_ _b\"></span>degli<span class=\"_ _567\"> </span>immobili si \u00e8 adottato il modello del costo.<span class=\"_ _567\"> </span>I costi di manutenzione straordinaria aventi natura incr<span class=\"_ _2\"></span>ementativa sono imputati a incremento<span class=\"_ _567\"> </span>del valore dei cespiti cui si riferiscono. Gli altri costi di manutenzione or<span class=\"_ _2\"></span>dinaria sono rilevati<span class=\"_ _567\"> </span>direttamente a conto economico.<span class=\"_ _567\"> </span>In applicazione dell\u2019IFRS 16 i leasing sono contabilizzati sulla base del modello del right of<span class=\"_ _567\"> </span>use, per cui, <span class=\"_ _2\"></span>alla data iniziale, il <span class=\"_ _2\"></span>locatario ha un\u2019obbligazione finanziaria <span class=\"_ _2\"></span>a effettuar<span class=\"_ _2\"></span>e pagamenti<span class=\"_ _567\"> </span>dovuti al locatore per compensar<span class=\"_ _2\"></span>e il suo diritto a utilizzare il bene sottostante durante la durata<span class=\"_ _567\"> </span>del leasing.<span class=\"_ _567\"> </span>Quando l\u2019attivit\u00e0 \u00e8 resa disponibile al locatario per il r<span class=\"_ _2\"></span>elativo utilizzo (data iniziale), il locatario<span class=\"_ _567\"> </span>riconosce sia la passivit\u00e0 che l\u2019attivit\u00e0 consistente nel diritto di utilizzo.<span class=\"_ _567\"> </span>Criteri di valutazione<span class=\"_ _567\"> </span>Le <span class=\"_ _2\"></span>attivit\u00e0 materiali <span class=\"_ _a\"></span>sono rappr<span class=\"_ _2\"></span>esentate <span class=\"_ _2\"></span>in bilancio <span class=\"_ _a\"></span>al costo <span class=\"_ _2\"></span>d'acquisto, <span class=\"_ _2\"></span>comprensivo <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>oneri<span class=\"_ _567\"> </span>accessori sostenuti, dedotto l\u2019ammontare degli ammortamenti ef<span class=\"_ _2\"></span>fettuati e delle eventuali<span class=\"_ _567\"> </span>perdite di valor<span class=\"_ _2\"></span>e subite, ad eccezione del patrimonio artistico che \u00e8 valutato secondo il metodo<span class=\"_ _567\"> </span>della rideterminazione del valore.<span class=\"_ _567\"> </span>Per le attivit\u00e0 materiali soggette alla valutazione secondo il metodo della rideterminazione del<span class=\"_ _567\"> </span>valore:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws8a\">se il valore contabile di un bene \u00e8 incr<span class=\"_ _2\"></span>ementato a seguito di una rideterminazione di valore,<span class=\"_ _567\"> </span></span>l\u2019incremento deve esser<span class=\"_ _2\"></span>e rilevato nel prospetto delle altre componenti di conto economico<span class=\"_ _567\"> </span>complessivo e accumulato nel patrimonio netto sotto la voce riserva di rivalutazione;<span class=\"_ _567\"> </span>nel caso in cui ripristini, invece, una diminuzione di valore della stessa attivit\u00e0 rilevata<span class=\"_ _567\"> </span>precedentemente nel conto economico deve esser<span class=\"_ _2\"></span>e rilevato come provento;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsd\">se il valore contabile di un bene \u00e8 diminuito a seguito della rideterminazione di valor<span class=\"_ _2\"></span>e, la<span class=\"_ _567\"> </span></span>diminuzione deve essere rilevata nel pr<span class=\"_ _2\"></span>ospetto delle altre componenti di conto economico<span class=\"_ _567\"> </span>complessivo come eccedenza di rivalutazione nella misura in cui vi sia una riserva di<span class=\"_ _567\"> </span>valutazione positiva in riferimento a tale attivit\u00e0; altrimenti tale riduzione va contabilizzata<span class=\"_ _567\"> </span>nel conto economico.<span class=\"_ _567\"> </span>Le immobilizzazioni materiali sono sistematicamente ammortizzate, adottando come criterio il<span class=\"_ _567\"> </span>metodo <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>quote <span class=\"_ _2\"></span>costanti, <span class=\"_ _2\"></span>mediante <span class=\"_ _2\"></span>aliquote <span class=\"_ _2\"></span>tecnico-economiche rappr<span class=\"_ _2\"></span>esentative <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>residua<span class=\"_ _567\"> </span>possibilit\u00e0 d\u2019utilizzo dei beni. Fanno eccezione i terreni e le oper<span class=\"_ _2\"></span>e d\u2019arte, non sottoposti ad<span class=\"_ _567\"> </span>ammortamento data l\u2019indeterminazione della loro vita utile, e in considerazione del fatto che<span class=\"_ _567\"> </span>il relativo valor<span class=\"_ _2\"></span>e non \u00e8 destinato normalmente a ridursi in funzione del trascorrere del tempo. I<span class=\"_ _567\"> </span>costi di manutenzione straordinaria aventi natura incr<span class=\"_ _2\"></span>ementativa sono ammortizzati in relazione<span class=\"_ _567\"> </span>alle residue possibilit\u00e0 di utilizzo dei cespiti cui si riferiscono.<span class=\"_ _567\"> </span>Con periodicit\u00e0 <span class=\"_ _b\"></span>annuale \u00e8 <span class=\"_ _b\"></span>prevista la verifica <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>eventuali indici <span class=\"_ _b\"></span>di perdita di <span class=\"_ _b\"></span>valore. Qualora si<span class=\"_ _567\"> </span> accerti che il valore di carico di un cespite risulti superior<span class=\"_ _2\"></span>e al proprio valore di r<span class=\"_ _2\"></span>ecupero, detto<span class=\"_ _567\"> </span> valore di carico subisce l\u2019opportuna r<span class=\"_ _2\"></span>ettifica in contropartita al conto economico.<span class=\"_ _567\"> </span>Qualora vengano meno i motivi che hanno portato alla rilevazione della perdita, si d\u00e0 luogo a<span class=\"_ _567\"> </span> una ripresa <span class=\"_ _2\"></span>di valore, che <span class=\"_ _2\"></span>non pu\u00f2 superare il <span class=\"_ _2\"></span>valore che l\u2019attivit\u00e0 avr<span class=\"_ _2\"></span>ebbe avuto, al netto degli<span class=\"_ _567\"> </span> ammortamenti calcolati, in assenza di precedenti per<span class=\"_ _2\"></span>dite di valore.<span class=\"_ _567\"> </span>Con riferimento all\u2019attivit\u00e0 consistente nel diritto di utilizzo, contabilizzata in base all\u2019IFRS 16,<span class=\"_ _567\"> </span> essa viene misurata utilizzando il modello del costo secondo lo IAS 16 Immobili, impianti e<span class=\"_ _567\"> </span> macchinari; <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>questo <span class=\"_ _3\"></span>caso <span class=\"_ _a\"></span>l\u2019attivit\u00e0 <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>successivamente <span class=\"_ _a\"></span>ammortizzata <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>soggetta <span class=\"_ _3\"></span>a <span class=\"_ _a\"></span>un <span class=\"_ _3\"></span>impairment<span class=\"_ _567\"> </span> test nel caso emergano degli indicatori di impairment.<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>Le attivit\u00e0 materiali sono cancellate all\u2019atto della loro dismissione.<span class=\"_ _567\"> </span>Criteri di rilevazione delle componenti reddituali<span class=\"_ _567\"> </span>Gli <span class=\"_ _3\"></span>ammortamenti <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>le <span class=\"_ _3\"></span>eventuali <span class=\"_ _a\"></span>perdite <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>valore <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>rilevati <span class=\"_ _a\"></span>a <span class=\"_ _3\"></span>conto <span class=\"_ _a\"></span>economico <span class=\"_ _a\"></span>tra <span class=\"_ _3\"></span>le <span class=\"_ _a\"></span>rettifiche<span class=\"_ _567\"> </span> di valore nette su attivit\u00e0 materiali.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-758": {
   "value": "7. Attivit\u00e0 immateriali<span class=\"_ _567\"> </span>Criteri di classificazione<span class=\"_ _567\"> </span>Nelle attivit\u00e0 immateriali sono iscritti l\u2019avviamento e le altre attivit\u00e0 immateriali se sono<span class=\"_ _567\"> </span> identificabili <span class=\"_ _24\"></span>e <span class=\"_ _24\"></span>trovano <span class=\"_ _1d\"></span>origine <span class=\"_ _24\"> </span>in <span class=\"_ _24\"> </span>diritti <span class=\"_ _24\"> </span>legali <span class=\"_ _24\"> </span>o <span class=\"_ _24\"> </span>contrattuali <span class=\"_ _24\"> </span>(attivit\u00e0 <span class=\"_ _24\"> </span>immateriali <span class=\"_ _24\"> </span>basate <span class=\"_ _24\"> </span>sulla<span class=\"_ _567\"> </span> tecnologia o legate ai rapporti con la clientela derivanti da operazioni di aggregazione). Sono<span class=\"_ _567\"> </span> inoltre inclusi i diritti d\u2019uso acquisiti con il leasing e relativi all\u2019utilizzo di un\u2019attivit\u00e0 <span class=\"_ _b\"></span>immateriale<span class=\"_ _567\"> </span> (per i locatari) e le attivit\u00e0 concesse in leasing operativo (per i locatori). I costi di ristrutturazione<span class=\"_ _567\"> </span> di immobili non di propriet\u00e0 (c.d. migliorie su beni di terzi) sono iscritti tra le Altr<span class=\"_ _2\"></span>e attivit\u00e0.<span class=\"_ _567\"> </span>Criteri di iscrizione<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019avviamento <span class=\"_ _2\"></span>rappresenta <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>differ<span class=\"_ _2\"></span>enza <span class=\"_ _2\"></span>positiva tra <span class=\"_ _a\"></span>il <span class=\"_ _2\"></span>costo <span class=\"_ _2\"></span>d\u2019acquisto e <span class=\"_ _a\"></span>il <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value delle <span class=\"_ _a\"></span>attivit\u00e0<span class=\"_ _567\"> </span> e <span class=\"_ _24\"> </span>passivit\u00e0 <span class=\"_ _24\"> </span>acquisite <span class=\"_ _1\"> </span>in <span class=\"_ _24\"> </span>operazioni <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>aggregazione. <span class=\"_ _24\"></span>Esso <span class=\"_ _24\"> </span>\u00e8 <span class=\"_ _24\"> </span>iscritto <span class=\"_ _1\"> </span>in <span class=\"_ _24\"> </span>bilancio <span class=\"_ _24\"> </span>tra <span class=\"_ _1\"> </span>le <span class=\"_ _24\"> </span>attivit\u00e0<span class=\"_ _567\"> </span> immateriali <span class=\"_ _38\"> </span>quando <span class=\"_ _38\"> </span>sia <span class=\"_ _9\"> </span>effettivamente  rappr<span class=\"_ _2\"></span>esentativo  dei <span class=\"_ _9\"> </span>benefici <span class=\"_ _38\"> </span>economici <span class=\"_ _38\"> </span>futuri <span class=\"_ _38\"> </span>degli<span class=\"_ _567\"> </span>elementi patrimoniali acquisiti.<span class=\"_ _567\"> </span>Le <span class=\"_ _8\"></span>altre <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _8\"></span>immateriali <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>iscritte <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>costo, <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>solo <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>rispettano <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>requisiti <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>autonoma<span class=\"_ _567\"> </span>identificabilit\u00e0 <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>separazione <span class=\"_ _2\"></span>dall\u2019avviamento, <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>probabile <span class=\"_ _2\"></span>realizzo <span class=\"_ _a\"></span>di futuri <span class=\"_ _a\"></span>benefici <span class=\"_ _2\"></span>economici,<span class=\"_ _567\"> </span>e di attendibile misurabilit\u00e0 del costo stesso.<span class=\"_ _567\"> </span>Criteri di valutazione<span class=\"_ _567\"> </span>Le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>immateriali <span class=\"_ _b\"></span>sono <span class=\"_ _8\"></span>rappresentate <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>bilancio <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>acquisto, <span class=\"_ _8\"></span>compr<span class=\"_ _2\"></span>ensivo <span class=\"_ _8\"></span>degli<span class=\"_ _567\"> </span>oneri accessori sostenuti, dedotto l\u2019ammontare degli ammortamenti ef<span class=\"_ _2\"></span>fettuati e delle eventuali<span class=\"_ _567\"> </span>perdite di valor<span class=\"_ _2\"></span>e subite.<span class=\"_ _567\"> </span>Per <span class=\"_ _7d\"></span>le <span class=\"_ _7d\"></span>attivit\u00e0 <span class=\"_ _7d\"></span>immateriali <span class=\"_ _7d\"></span>a <span class=\"_ _3\"></span>vita <span class=\"_ _7d\"></span>utile <span class=\"_ _7d\"></span>definita, <span class=\"_ _7d\"></span>gli <span class=\"_ _7d\"></span>ammortamenti <span class=\"_ _3\"></span>sono <span class=\"_ _7d\"></span>calcolati <span class=\"_ _7d\"></span>in <span class=\"_ _7d\"></span>modo <span class=\"_ _3\"></span>sistematico<span class=\"_ _567\"> </span>a <span class=\"_ _a\"></span>quote <span class=\"_ _2\"></span>costanti <span class=\"_ _a\"></span>mediante <span class=\"_ _2\"></span>aliquote <span class=\"_ _a\"></span>tecnico-economiche <span class=\"_ _a\"></span>rappresentative <span class=\"_ _a\"></span>della <span class=\"_ _2\"></span>residua <span class=\"_ _a\"></span>vita <span class=\"_ _a\"></span>utile.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019avviamento <span class=\"_ _1d\"></span>non <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _1d\"></span>soggetto <span class=\"_ _1d\"></span>ad <span class=\"_ _8\"></span>ammortamento <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>considerazione <span class=\"_ _1d\"></span>della <span class=\"_ _8\"></span>vita <span class=\"_ _1d\"></span>utile <span class=\"_ _1d\"></span>indefinita,<span class=\"_ _567\"> </span>ed <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _b\"></span>sottoposto <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>periodicit\u00e0 <span class=\"_ _8\"></span>annuale <span class=\"_ _b\"></span>alla <span class=\"_ _8\"></span>verifica <span class=\"_ _8\"></span>dell\u2019adeguatezza <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>valor<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>iscrizione<span class=\"_ _567\"> </span>(impairment test). <span class=\"_ _2\"></span>A tal <span class=\"_ _2\"></span>fine viene <span class=\"_ _2\"></span>identificata l\u2019unit\u00e0 <span class=\"_ _2\"></span>generatrice di <span class=\"_ _2\"></span>flussi finanziari <span class=\"_ _2\"></span>cui attribuire<span class=\"_ _567\"> </span>l\u2019avviamento. Nell\u2019ambito <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Gruppo Banco <span class=\"_ _2\"></span>Desio le <span class=\"_ _2\"></span>unit\u00e0 generatrici <span class=\"_ _2\"></span>di flussi <span class=\"_ _2\"></span>finanziari <span class=\"_ _2\"></span>(CGU)<span class=\"_ _567\"> </span>corrispondono alle legal entity<span class=\"_ _a\"></span>.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019ammontare dell\u2019eventuale riduzione di valore \u00e8 determinato <span class=\"_ _2\"></span>sulla base della differenza tra<span class=\"_ _567\"> </span>il valore di iscrizione dell\u2019avviamento e il suo valor<span class=\"_ _2\"></span>e di recupero, se inferior<span class=\"_ _2\"></span>e. Detto valore di<span class=\"_ _567\"> </span>recuper<span class=\"_ _2\"></span>o <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _1d\"></span>pari <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>maggiore <span class=\"_ _8\"></span>tra <span class=\"_ _1d\"></span>il <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _1d\"></span>dell\u2019unit\u00e0 <span class=\"_ _8\"></span>generatrice <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>flussi <span class=\"_ _8\"></span>finanziari <span class=\"_ _1d\"></span>attesi, <span class=\"_ _8\"></span>al<span class=\"_ _567\"> </span>netto degli eventuali costi di vendita, e il relativo valor<span class=\"_ _2\"></span>e d\u2019uso.<span class=\"_ _567\"> </span>Eventuali <span class=\"_ _9\"> </span>rettifiche <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>valore <span class=\"_ _9\"> </span>dovute  a <span class=\"_ _9\"> </span>per<span class=\"_ _2\"></span>dita <span class=\"_ _38\"> </span>di <span class=\"_ _9\"> </span>valore <span class=\"_ _9\"> </span>(impairment), <span class=\"_ _9\"> </span>sono  da <span class=\"_ _9\"> </span>rilevare <span class=\"_ _9\"> </span>in<span class=\"_ _567\"> </span>contropartita al Conto Economico, senza possibilit\u00e0 di aver<span class=\"_ _2\"></span>e successive riprese di valore.<span class=\"_ _567\"> </span>I costi per indennit\u00e0 di abbandono locali inerenti agli immobili non di pr<span class=\"_ _2\"></span>opriet\u00e0 sono<span class=\"_ _567\"> </span>ammortizzati <span class=\"_ _1d\"></span>con <span class=\"_ _1d\"></span>aliquote <span class=\"_ _1d\"></span>determinate <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>ragione <span class=\"_ _8\"></span>del<span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>durata <span class=\"_ _1d\"></span>del <span class=\"_ _1d\"></span>corrispondente <span class=\"_ _1d\"></span>contratto<span class=\"_ _567\"> </span>d\u2019affitto (compr<span class=\"_ _2\"></span>eso rinnovo).<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>Le <span class=\"_ _b\"></span>att<span class=\"_ _b\"></span>ivit\u00e0 <span class=\"_ _b\"></span>immateriali <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>eliminate <span class=\"_ _b\"></span>dall\u2019attivo <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>momento <span class=\"_ _b\"></span>della <span class=\"_ _8\"></span>loro <span class=\"_ _b\"></span>dismissione <span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>quando<span class=\"_ _567\"> </span>non si attendono pi\u00f9 benefici economici futuri.<span class=\"_ _567\"> </span>Criteri di rilevazione delle componenti reddituali<span class=\"_ _567\"> </span>Gli <span class=\"_ _3\"></span>ammortamenti <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>le <span class=\"_ _3\"></span>eventuali <span class=\"_ _a\"></span>perdite <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>valore <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>rilevati <span class=\"_ _a\"></span>a <span class=\"_ _3\"></span>conto <span class=\"_ _a\"></span>economico <span class=\"_ _a\"></span>tra <span class=\"_ _3\"></span>le <span class=\"_ _a\"></span>rettifiche<span class=\"_ _567\"> </span> di valore nette su attivit\u00e0 immateriali.<span class=\"_ _567\"> </span>Le <span class=\"_ _a\"></span>rettifiche <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>valore <span class=\"_ _3\"></span>relative <span class=\"_ _a\"></span>ai <span class=\"_ _a\"></span>costi <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>ristrutturazione <span class=\"_ _a\"></span>d\u2019immobili <span class=\"_ _a\"></span>non <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>propriet\u00e0 <span class=\"_ _3\"></span>sono <span class=\"_ _a\"></span>rilevate<span class=\"_ _567\"> </span> a conto economico tra gli altri oneri di gestione.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-677": {
   "value": "7. Attivit\u00e0 immateriali<span class=\"_ _567\"> </span>Criteri di classificazione<span class=\"_ _567\"> </span>Nelle attivit\u00e0 immateriali sono iscritti l\u2019avviamento e le altre attivit\u00e0 immateriali se sono<span class=\"_ _567\"> </span> identificabili <span class=\"_ _24\"></span>e <span class=\"_ _24\"></span>trovano <span class=\"_ _1d\"></span>origine <span class=\"_ _24\"> </span>in <span class=\"_ _24\"> </span>diritti <span class=\"_ _24\"> </span>legali <span class=\"_ _24\"> </span>o <span class=\"_ _24\"> </span>contrattuali <span class=\"_ _24\"> </span>(attivit\u00e0 <span class=\"_ _24\"> </span>immateriali <span class=\"_ _24\"> </span>basate <span class=\"_ _24\"> </span>sulla<span class=\"_ _567\"> </span> tecnologia o legate ai rapporti con la clientela derivanti da operazioni di aggregazione). Sono<span class=\"_ _567\"> </span> inoltre inclusi i diritti d\u2019uso acquisiti con il leasing e relativi all\u2019utilizzo di un\u2019attivit\u00e0 <span class=\"_ _b\"></span>immateriale<span class=\"_ _567\"> </span> (per i locatari) e le attivit\u00e0 concesse in leasing operativo (per i locatori). I costi di ristrutturazione<span class=\"_ _567\"> </span> di immobili non di propriet\u00e0 (c.d. migliorie su beni di terzi) sono iscritti tra le Altr<span class=\"_ _2\"></span>e attivit\u00e0.<span class=\"_ _567\"> </span>Criteri di iscrizione<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019avviamento <span class=\"_ _2\"></span>rappresenta <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>differ<span class=\"_ _2\"></span>enza <span class=\"_ _2\"></span>positiva tra <span class=\"_ _a\"></span>il <span class=\"_ _2\"></span>costo <span class=\"_ _2\"></span>d\u2019acquisto e <span class=\"_ _a\"></span>il <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value delle <span class=\"_ _a\"></span>attivit\u00e0<span class=\"_ _567\"> </span> e <span class=\"_ _24\"> </span>passivit\u00e0 <span class=\"_ _24\"> </span>acquisite <span class=\"_ _1\"> </span>in <span class=\"_ _24\"> </span>operazioni <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>aggregazione. <span class=\"_ _24\"></span>Esso <span class=\"_ _24\"> </span>\u00e8 <span class=\"_ _24\"> </span>iscritto <span class=\"_ _1\"> </span>in <span class=\"_ _24\"> </span>bilancio <span class=\"_ _24\"> </span>tra <span class=\"_ _1\"> </span>le <span class=\"_ _24\"> </span>attivit\u00e0<span class=\"_ _567\"> </span> immateriali <span class=\"_ _38\"> </span>quando <span class=\"_ _38\"> </span>sia <span class=\"_ _9\"> </span>effettivamente  rappr<span class=\"_ _2\"></span>esentativo  dei <span class=\"_ _9\"> </span>benefici <span class=\"_ _38\"> </span>economici <span class=\"_ _38\"> </span>futuri <span class=\"_ _38\"> </span>degli<span class=\"_ _567\"> </span>elementi patrimoniali acquisiti.<span class=\"_ _567\"> </span>Le <span class=\"_ _8\"></span>altre <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _8\"></span>immateriali <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>iscritte <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>costo, <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>solo <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>rispettano <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>requisiti <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>autonoma<span class=\"_ _567\"> </span>identificabilit\u00e0 <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>separazione <span class=\"_ _2\"></span>dall\u2019avviamento, <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>probabile <span class=\"_ _2\"></span>realizzo <span class=\"_ _a\"></span>di futuri <span class=\"_ _a\"></span>benefici <span class=\"_ _2\"></span>economici,<span class=\"_ _567\"> </span>e di attendibile misurabilit\u00e0 del costo stesso.<span class=\"_ _567\"> </span>Criteri di valutazione<span class=\"_ _567\"> </span>Le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>immateriali <span class=\"_ _b\"></span>sono <span class=\"_ _8\"></span>rappresentate <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>bilancio <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>acquisto, <span class=\"_ _8\"></span>compr<span class=\"_ _2\"></span>ensivo <span class=\"_ _8\"></span>degli<span class=\"_ _567\"> </span>oneri accessori sostenuti, dedotto l\u2019ammontare degli ammortamenti ef<span class=\"_ _2\"></span>fettuati e delle eventuali<span class=\"_ _567\"> </span>perdite di valor<span class=\"_ _2\"></span>e subite.<span class=\"_ _567\"> </span>Per <span class=\"_ _7d\"></span>le <span class=\"_ _7d\"></span>attivit\u00e0 <span class=\"_ _7d\"></span>immateriali <span class=\"_ _7d\"></span>a <span class=\"_ _3\"></span>vita <span class=\"_ _7d\"></span>utile <span class=\"_ _7d\"></span>definita, <span class=\"_ _7d\"></span>gli <span class=\"_ _7d\"></span>ammortamenti <span class=\"_ _3\"></span>sono <span class=\"_ _7d\"></span>calcolati <span class=\"_ _7d\"></span>in <span class=\"_ _7d\"></span>modo <span class=\"_ _3\"></span>sistematico<span class=\"_ _567\"> </span>a <span class=\"_ _a\"></span>quote <span class=\"_ _2\"></span>costanti <span class=\"_ _a\"></span>mediante <span class=\"_ _2\"></span>aliquote <span class=\"_ _a\"></span>tecnico-economiche <span class=\"_ _a\"></span>rappresentative <span class=\"_ _a\"></span>della <span class=\"_ _2\"></span>residua <span class=\"_ _a\"></span>vita <span class=\"_ _a\"></span>utile.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019avviamento <span class=\"_ _1d\"></span>non <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _1d\"></span>soggetto <span class=\"_ _1d\"></span>ad <span class=\"_ _8\"></span>ammortamento <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>considerazione <span class=\"_ _1d\"></span>della <span class=\"_ _8\"></span>vita <span class=\"_ _1d\"></span>utile <span class=\"_ _1d\"></span>indefinita,<span class=\"_ _567\"> </span>ed <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _b\"></span>sottoposto <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>periodicit\u00e0 <span class=\"_ _8\"></span>annuale <span class=\"_ _b\"></span>alla <span class=\"_ _8\"></span>verifica <span class=\"_ _8\"></span>dell\u2019adeguatezza <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>valor<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>iscrizione<span class=\"_ _567\"> </span>(impairment test). <span class=\"_ _2\"></span>A tal <span class=\"_ _2\"></span>fine viene <span class=\"_ _2\"></span>identificata l\u2019unit\u00e0 <span class=\"_ _2\"></span>generatrice di <span class=\"_ _2\"></span>flussi finanziari <span class=\"_ _2\"></span>cui attribuire<span class=\"_ _567\"> </span>l\u2019avviamento. Nell\u2019ambito <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Gruppo Banco <span class=\"_ _2\"></span>Desio le <span class=\"_ _2\"></span>unit\u00e0 generatrici <span class=\"_ _2\"></span>di flussi <span class=\"_ _2\"></span>finanziari <span class=\"_ _2\"></span>(CGU)<span class=\"_ _567\"> </span>corrispondono alle legal entity<span class=\"_ _a\"></span>.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019ammontare dell\u2019eventuale riduzione di valore \u00e8 determinato <span class=\"_ _2\"></span>sulla base della differenza tra<span class=\"_ _567\"> </span>il valore di iscrizione dell\u2019avviamento e il suo valor<span class=\"_ _2\"></span>e di recupero, se inferior<span class=\"_ _2\"></span>e. Detto valore di<span class=\"_ _567\"> </span>recuper<span class=\"_ _2\"></span>o <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _1d\"></span>pari <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>maggiore <span class=\"_ _8\"></span>tra <span class=\"_ _1d\"></span>il <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _1d\"></span>dell\u2019unit\u00e0 <span class=\"_ _8\"></span>generatrice <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>flussi <span class=\"_ _8\"></span>finanziari <span class=\"_ _1d\"></span>attesi, <span class=\"_ _8\"></span>al<span class=\"_ _567\"> </span>netto degli eventuali costi di vendita, e il relativo valor<span class=\"_ _2\"></span>e d\u2019uso.<span class=\"_ _567\"> </span>Eventuali <span class=\"_ _9\"> </span>rettifiche <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>valore <span class=\"_ _9\"> </span>dovute  a <span class=\"_ _9\"> </span>per<span class=\"_ _2\"></span>dita <span class=\"_ _38\"> </span>di <span class=\"_ _9\"> </span>valore <span class=\"_ _9\"> </span>(impairment), <span class=\"_ _9\"> </span>sono  da <span class=\"_ _9\"> </span>rilevare <span class=\"_ _9\"> </span>in<span class=\"_ _567\"> </span>contropartita al Conto Economico, senza possibilit\u00e0 di aver<span class=\"_ _2\"></span>e successive riprese di valore.<span class=\"_ _567\"> </span>I costi per indennit\u00e0 di abbandono locali inerenti agli immobili non di pr<span class=\"_ _2\"></span>opriet\u00e0 sono<span class=\"_ _567\"> </span>ammortizzati <span class=\"_ _1d\"></span>con <span class=\"_ _1d\"></span>aliquote <span class=\"_ _1d\"></span>determinate <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>ragione <span class=\"_ _8\"></span>del<span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>durata <span class=\"_ _1d\"></span>del <span class=\"_ _1d\"></span>corrispondente <span class=\"_ _1d\"></span>contratto<span class=\"_ _567\"> </span>d\u2019affitto (compr<span class=\"_ _2\"></span>eso rinnovo).<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>Le <span class=\"_ _b\"></span>att<span class=\"_ _b\"></span>ivit\u00e0 <span class=\"_ _b\"></span>immateriali <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>eliminate <span class=\"_ _b\"></span>dall\u2019attivo <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>momento <span class=\"_ _b\"></span>della <span class=\"_ _8\"></span>loro <span class=\"_ _b\"></span>dismissione <span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>quando<span class=\"_ _567\"> </span>non si attendono pi\u00f9 benefici economici futuri.<span class=\"_ _567\"> </span>Criteri di rilevazione delle componenti reddituali<span class=\"_ _567\"> </span>Gli <span class=\"_ _3\"></span>ammortamenti <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>le <span class=\"_ _3\"></span>eventuali <span class=\"_ _a\"></span>perdite <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>valore <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>rilevati <span class=\"_ _a\"></span>a <span class=\"_ _3\"></span>conto <span class=\"_ _a\"></span>economico <span class=\"_ _a\"></span>tra <span class=\"_ _3\"></span>le <span class=\"_ _a\"></span>rettifiche<span class=\"_ _567\"> </span> di valore nette su attivit\u00e0 immateriali.<span class=\"_ _567\"> </span>Le <span class=\"_ _a\"></span>rettifiche <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>valore <span class=\"_ _3\"></span>relative <span class=\"_ _a\"></span>ai <span class=\"_ _a\"></span>costi <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>ristrutturazione <span class=\"_ _a\"></span>d\u2019immobili <span class=\"_ _a\"></span>non <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>propriet\u00e0 <span class=\"_ _3\"></span>sono <span class=\"_ _a\"></span>rilevate<span class=\"_ _567\"> </span> a conto economico tra gli altri oneri di gestione.<span class=\"_ _567\"> </span>Operazioni di aggregazione aziendale: allocazione del costo di acquisto<span class=\"_ _567\"> </span>Premessa<span class=\"_ _567\"> </span>\u00c8 di seguito descritto il processo generale richiesto dall\u2019IFRS 3 Aggr<span class=\"_ _2\"></span>egazioni aziendali per la<span class=\"_ _567\"> </span>contabilizzazione delle aggregazioni aziendali, ovver<span class=\"_ _2\"></span>o delle operazioni o altri eventi in cui una<span class=\"_ _567\"> </span>societ\u00e0 <span class=\"_ _b\"></span>acquisisce il <span class=\"_ _b\"></span>controllo <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>pi\u00f9 <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>aziendali <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>prevede il <span class=\"_ _b\"></span>consolidamento <span class=\"_ _b\"></span>delle<span class=\"_ _567\"> </span>attivit\u00e0, passivit\u00e0 e passivit\u00e0 potenziali acquisite ai rispettivi fair value, incluse eventuali attivit\u00e0<span class=\"_ _567\"> </span>immateriali identificabili non gi\u00e0 rilevate nel bilancio dell\u2019impresa acquisita.<span class=\"_ _567\"> </span>Secondo l\u2019IFRS 380<span class=\"_ _567\"> </span>, <span class=\"_ _1\"> </span>innanzitutto <span class=\"_ _1\"> </span>va <span class=\"_ _1\"> </span>condotta <span class=\"_ _9\"> </span>l\u2019analisi <span class=\"_ _24\"> </span>specifica <span class=\"_ _9\"> </span>richiesta <span class=\"_ _24\"> </span>per <span class=\"_ _9\"> </span>l\u2019individuazione<span class=\"_ _567\"> </span>delle <span class=\"_ _1d\"></span>caratteristiche <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>\u201cAt<span class=\"_ _b\"></span>tivit\u00e0 <span class=\"_ _1d\"></span>aziendale <span class=\"_ _24\"></span>(o <span class=\"_ _1d\"></span>Business)\u201d, <span class=\"_ _24\"> </span>rispetto <span class=\"_ _24\"></span>al <span class=\"_ _1d\"></span>perimetro <span class=\"_ _1d\"></span>acquisito, <span class=\"_ _24\"></span>per<span class=\"_ _567\"> </span>proceder<span class=\"_ _2\"></span>e quindi all\u2019individuazione di <span class=\"_ _2\"></span>una aggregazione <span class=\"_ _2\"></span>aziendale da contabilizzar<span class=\"_ _2\"></span>e sulla base<span class=\"_ _567\"> </span>del cd. Acquisition Method (o metodo dell\u2019acquisizione del controllo).<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019entit\u00e0  procede <span class=\"_ _38\"> </span>quindi  all\u2019analisi  qualitativa <span class=\"_ _38\"> </span>delle  caratteristiche  di <span class=\"_ _38\"> </span>quanto  acquisito  per<span class=\"_ _567\"> </span>verificare <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>esenza <span class=\"_ _8\"></span>simultanea <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>i. <span class=\"_ _8\"></span>Fattori <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>produzione, <span class=\"_ _8\"></span>ii. <span class=\"_ _8\"></span>Processi, <span class=\"_ _8\"></span>iii. <span class=\"_ _8\"></span>Produzione <span class=\"_ _b\"></span>come<span class=\"_ _567\"> </span>definiti dall\u2019IFRS 3 stesso, in particolare rispetto al concetto di Pr<span class=\"_ _2\"></span>ocesso sostanziale.<span class=\"_ _567\"> </span>Successivamente, <span class=\"_ _9\"> </span>sulla <span class=\"_ _9\"> </span>base <span class=\"_ _9\"> </span>dell\u2019Acquisition <span class=\"_ _9\"> </span>Method <span class=\"_ _9\"> </span>si <span class=\"_ _9\"> </span>deve, <span class=\"_ _9\"> </span>con <span class=\"_ _9\"> </span>riferimento <span class=\"_ _9\"> </span>alla <span class=\"_ _9\"> </span>data <span class=\"_ _9\"> </span>di<span class=\"_ _567\"> </span>acquisizione  del <span class=\"_ _9\"> </span>controllo,  allocare <span class=\"_ _9\"> </span>il  prezzo <span class=\"_ _9\"> </span>dell\u2019aggregazione  (Pur<span class=\"_ _2\"></span>chase  Price  Allocation<span class=\"_ _567\"> </span>\u2013 <span class=\"_ _1\"> </span>PP<span class=\"_ _a\"></span>A) <span class=\"_ _1\"> </span>rilevando <span class=\"_ _1\"> </span>le <span class=\"_ _24\"> </span>at<span class=\"_ _b\"></span>tivit\u00e0 <span class=\"_ _1\"> </span>acquisite <span class=\"_ _24\"> </span>e <span class=\"_ _1\"> </span>le <span class=\"_ _1\"> </span>passivit\u00e0 <span class=\"_ _1\"> </span>(anche <span class=\"_ _1\"> </span>potenziali) <span class=\"_ _1\"> </span>assunte <span class=\"_ _1\"> </span>ai <span class=\"_ _1\"> </span>relativi <span class=\"_ _24\"> </span>fair<span class=\"_ _567\"> </span>value <span class=\"_ _24\"> </span>ed <span class=\"_ _1\"> </span>eventualmente <span class=\"_ _24\"> </span>gli <span class=\"_ _1\"> </span>interessi <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>minoranza <span class=\"_ _24\"> </span>ai <span class=\"_ _1\"> </span>relativi <span class=\"_ _24\"></span>fair <span class=\"_ _24\"> </span>value, <span class=\"_ _1\"> </span>oltre <span class=\"_ _24\"> </span>ad <span class=\"_ _1\"> </span>identificare<span class=\"_ _567\"> </span>le attivit\u00e0 immateriali implicite precedentemente non contabilizzate nella situazione contabile<span class=\"_ _567\"> </span>dell\u2019acquisita. <span class=\"_ _7d\"></span>L<span class=\"_ _a\"></span>\u2019eventuale <span class=\"_ _7d\"></span>differ<span class=\"_ _2\"></span>enza <span class=\"_ _7d\"></span>che <span class=\"_ _7d\"></span>dovesse <span class=\"_ _4\"></span>emergere <span class=\"_ _4\"></span>fra <span class=\"_ _7d\"></span>il <span class=\"_ _7d\"></span>prezzo <span class=\"_ _4\"></span>pagato <span class=\"_ _7d\"></span>per <span class=\"_ _7d\"></span>l\u2019acquisizione<span class=\"_ _567\"> </span>(misurato anch\u2019esso al fair value e considerando eventuali \u201ccorrispettivi potenziali\u201d) ed il fair<span class=\"_ _567\"> </span>value (al <span class=\"_ _b\"></span>netto <span class=\"_ _b\"></span>degli <span class=\"_ _b\"></span>effetti <span class=\"_ _b\"></span>fiscali) <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>e passivit\u00e0 <span class=\"_ _b\"></span>acquisite, <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>positiva, <span class=\"_ _b\"></span>determina <span class=\"_ _b\"></span>un<span class=\"_ _567\"> </span>avviamento da rilevare tra le voci dello stato patrimoniale, se negativa, determina un impatto<span class=\"_ _567\"> </span>che <span class=\"_ _1\"> </span>dovr\u00e0 <span class=\"_ _1\"> </span>essere <span class=\"_ _24\"> </span>rilevato <span class=\"_ _1\"> </span>a <span class=\"_ _1\"> </span>Conto <span class=\"_ _1\"> </span>economico <span class=\"_ _1\"> </span>quale <span class=\"_ _1\"> </span>componente <span class=\"_ _1\"> </span>positiva <span class=\"_ _1\"> </span>(cd. <span class=\"_ _1\"> </span>\u201cbadwill\u201d <span class=\"_ _1\"> </span>o<span class=\"_ _567\"> </span>avviamento negativo).<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019IFRS  3  consente <span class=\"_ _9\"> </span>che  la  definitiva  allocazione <span class=\"_ _38\"> </span>del  costo <span class=\"_ _38\"> </span>dell\u2019aggregazione  possa <span class=\"_ _9\"> </span>essere<span class=\"_ _567\"> </span>effettuata entr<span class=\"_ _2\"></span>o dodici mesi dalla data di acquisizione.<span class=\"_ _567\"> </span>Fair value delle attivit\u00e0 e passivit\u00e0 acquisite<span class=\"_ _567\"> </span>Nella contabilizzazione di un\u2019aggregazione aziendale (cd. business combination), l\u2019entit\u00e0<span class=\"_ _567\"> </span>determina <span class=\"_ _9\"> </span>il <span class=\"_ _1\"> </span>fair <span class=\"_ _9\"> </span>value <span class=\"_ _1\"> </span>delle <span class=\"_ _9\"> </span>attivit\u00e0, <span class=\"_ _9\"> </span>passivit\u00e0 <span class=\"_ _1\"> </span>e <span class=\"_ _9\"> </span>passivit\u00e0 <span class=\"_ _1\"> </span>potenziali, <span class=\"_ _9\"> </span>il <span class=\"_ _9\"> </span>quale <span class=\"_ _1\"> </span>viene <span class=\"_ _9\"> </span>rilevato<span class=\"_ _567\"> </span>separatamente solo se, alla data dell\u2019acquisizione, tale valore soddisfa i seguenti criteri:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws13b\">nel caso di un\u2019attivit\u00e0 diversa da un\u2019attivit\u00e0 immateriale, sia probabile che gli eventuali<span class=\"_ _567\"> </span></span>benefici economici futuri affluiscano all\u2019acquir<span class=\"_ _2\"></span>ente;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws56\">nel caso di una passivit\u00e0 diversa da una passivit\u00e0 potenziale sia probabile che per estinguer<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></span>l\u2019obbligazione sar\u00e0 richiesto l\u2019impiego di risorse atte a produrr<span class=\"_ _2\"></span>e benefici economici;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws15b\">nel caso di un\u2019attivit\u00e0 immateriale (IAS 38) o di una passivit\u00e0 potenziale (IAS 37), il relativo<span class=\"_ _567\"> </span></span>fair value possa essere valutato in maniera attendibile.<span class=\"_ _567\"> </span>Le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>e passivit\u00e0 <span class=\"_ _a\"></span>finanziarie devono <span class=\"_ _a\"></span>essere <span class=\"_ _2\"></span>valutate al <span class=\"_ _a\"></span>fair value <span class=\"_ _a\"></span>alla data <span class=\"_ _2\"></span>dell\u2019aggregazione<span class=\"_ _567\"> </span>aziendale ancorch\u00e9 nel bilancio <span class=\"_ _b\"></span>della societ\u00e0 <span class=\"_ _b\"></span>acquisita siano <span class=\"_ _b\"></span>misurate secondo al<span class=\"_ _b\"></span>tri criteri. Nel<span class=\"_ _567\"> </span>caso <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>strumenti <span class=\"_ _8\"></span>finanziari <span class=\"_ _1d\"></span>non <span class=\"_ _8\"></span>quotati <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>mercati <span class=\"_ _8\"></span>attivi, <span class=\"_ _8\"></span>trovano <span class=\"_ _8\"></span>applicazione <span class=\"_ _8\"></span>le <span class=\"_ _1d\"></span>modalit\u00e0 <span class=\"_ _8\"></span>di<span class=\"_ _567\"> </span>determinazione del fair value descritte alla successiva Parte A.4, applicando il modello valutativo<span class=\"_ _567\"> </span>interno pi\u00f9 appropriato in funzione del singolo strumento considerato.<span class=\"_ _567\"> </span>Identificazione delle attivit\u00e0 immateriali<span class=\"_ _567\"> </span>In <span class=\"_ _1\"> </span>base <span class=\"_ _9\"> </span>alle <span class=\"_ _1\"> </span>caratteristiche <span class=\"_ _9\"> </span>della <span class=\"_ _1\"> </span>realt\u00e0 <span class=\"_ _1\"> </span>aziendale <span class=\"_ _9\"> </span>acquisita, <span class=\"_ _1\"> </span>si <span class=\"_ _9\"> </span>impongono <span class=\"_ _1\"> </span>approfondimenti<span class=\"_ _567\"> </span>sull\u2019eventualit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>contabilizzare <span class=\"_ _b\"></span>separatamente <span class=\"_ _8\"></span>assets <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>gi\u00e0 <span class=\"_ _8\"></span>iscritti <span class=\"_ _8\"></span>tra <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>sue <span class=\"_ _8\"></span>attivit\u00e0, <span class=\"_ _b\"></span>qual<span class=\"_ _b\"></span>i<span class=\"_ _567\"> </span>possono essere le attivit\u00e0 immateriali legate ai rapporti con la clientela (customer r<span class=\"_ _2\"></span>elated<span class=\"_ _567\"> </span>intangible o client relationship) e al marketing (brand name).<span class=\"_ _567\"> </span>Attivit\u00e0 immateriali legate al cliente: rientrano nella categoria delle immobilizzazioni immateriali<span class=\"_ _567\"> </span>in <span class=\"_ _1d\"></span>quanto, <span class=\"_ _24\"> </span>anche <span class=\"_ _24\"> </span>se <span class=\"_ _24\"></span>non <span class=\"_ _24\"></span>sempre <span class=\"_ _1d\"></span>derivanti <span class=\"_ _24\"></span>da <span class=\"_ _1d\"></span>diritti <span class=\"_ _24\"> </span>contrattuali <span class=\"_ _24\"> </span>come <span class=\"_ _24\"></span>le <span class=\"_ _24\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>immateriali<span class=\"_ _567\"> </span>legate al marketing, possono essere separabili e possono esser<span class=\"_ _2\"></span>e valutate attendibilmente.<span class=\"_ _567\"> </span>Rientrano in questa categoria:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws200\">liste clienti: sono costituite da tutte le informazioni possedute sui clienti (data base </span>contenenti: <span class=\"_ _b\"></span>nomi, <span class=\"_ _b\"></span>recapiti, storico <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>ordini, <span class=\"_ _b\"></span>informazioni <span class=\"_ _b\"></span>demografiche, <span class=\"_ _b\"></span>ecc.) <span class=\"_ _b\"></span>che, <span class=\"_ _b\"></span>poich\u00e9 possono essere oggetto di noleggio e scambio, hanno un valor<span class=\"_ _2\"></span>e riconosciuto dal mercato; non <span class=\"_ _1\"> </span>possono <span class=\"_ _1\"> </span>essere <span class=\"_ _24\"> </span>considerate <span class=\"_ _1\"> </span>immobilizzazioni <span class=\"_ _1\"> </span>immateriali <span class=\"_ _1\"> </span>se <span class=\"_ _1\"> </span>sono <span class=\"_ _1\"> </span>considerate <span class=\"_ _1\"> </span>cos\u00ec confidenziali che <span class=\"_ _b\"></span>nell\u2019accordo di <span class=\"_ _b\"></span>aggregazione ne <span class=\"_ _b\"></span>venga <span class=\"_ _b\"></span>vietata la <span class=\"_ _b\"></span>vendita, <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>locazione o altri tipi di scambio; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsc2\">contratti con i clienti e rapporti con la clientela stabiliti in conseguenza di essi: i contratti </span>con <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>clienti <span class=\"_ _2\"></span>soddisfano <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>requisito <span class=\"_ _2\"></span>contrattuale/legale <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>costituire <span class=\"_ _a\"></span>un\u2019attivit\u00e0 immateriale anche se nel contratto di aggregazione ne viene vietata la vendita o il trasferimento separatamente dall\u2019impresa acquisita; <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>tal fine, <span class=\"_ _b\"></span>rilevano <span class=\"_ _b\"></span>anche i <span class=\"_ _b\"></span>contatti <span class=\"_ _b\"></span>stabiliti di <span class=\"_ _b\"></span>prassi con la clientela, indipendentemente dall\u2019esistenza di un contratto formale, e tutte le relazioni non contrattuali, a condizione che siano separabili e autonomamente valutabili; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">relazioni <span class=\"_ _1d\"></span>con <span class=\"_ _1d\"></span>la <span class=\"_ _24\"></span>clientela <span class=\"_ _1d\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _1d\"></span>natura <span class=\"_ _24\"></span>non <span class=\"_ _1d\"></span>contrattuale: <span class=\"_ _24\"> </span>rientrano <span class=\"_ _24\"></span>in <span class=\"_ _1d\"></span>questa <span class=\"_ _24\"></span>categoria <span class=\"_ _1d\"></span>tutte </span>le <span class=\"_ _1d\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>immateriali <span class=\"_ _24\"></span>che, <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>quanto <span class=\"_ _24\"></span>separabili <span class=\"_ _1d\"></span>e <span class=\"_ _24\"></span>trasferibili <span class=\"_ _1d\"></span>separatamente <span class=\"_ _1d\"></span>dall\u2019impresa acquisita, sono valutabili singolarmente e possono essere iscritte come intangibile.<span class=\"_ _567\"> </span>Attivit\u00e0 immateriali legate al marketing: marchi di fabbrica, nomi commer<span class=\"_ _2\"></span>ciali, marchi di servizi, marchi <span class=\"_ _1d\"></span>collettivi, <span class=\"_ _1\"> </span>marchi <span class=\"_ _1d\"></span>di <span class=\"_ _1\"> </span>qualit\u00e0 <span class=\"_ _24\"></span>in <span class=\"_ _24\"> </span>quanto <span class=\"_ _24\"> </span>derivanti <span class=\"_ _24\"> </span>da <span class=\"_ _1\"> </span>diritti <span class=\"_ _24\"> </span>contrattuali <span class=\"_ _24\"> </span>o <span class=\"_ _24\"> </span>comunque <span class=\"_ _1\"> </span>in quanto <span class=\"_ _3\"></span>risultano <span class=\"_ _a\"></span>solitamente <span class=\"_ _a\"></span>separabili. <span class=\"_ _a\"></span>T<span class=\"_ _3\"></span>ali <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _a\"></span>tengono <span class=\"_ _3\"></span>conto <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>quell\u2019insieme <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>condizioni produttive corr<span class=\"_ _2\"></span>elate economicamente al nome commerciale, alla capacit\u00e0 relazionale, alla forza distributiva.<span class=\"_ _567\"> </span>Un\u2019attivit\u00e0 immateriale <span class=\"_ _2\"></span>deve essere <span class=\"_ _2\"></span>misurata inizialmente al <span class=\"_ _2\"></span>costo. Se questa <span class=\"_ _2\"></span>\u00e8 acquisita in <span class=\"_ _2\"></span>una Business Combination, il suo costo \u00e8 il fair value alla data di acquisizione del controllo.<span class=\"_ _567\"> </span>Il <span class=\"_ _2\"></span>fair value <span class=\"_ _2\"></span>riflette, infatti, <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>aspettative di <span class=\"_ _2\"></span>mercato <span class=\"_ _2\"></span>circa <span class=\"_ _2\"></span>la pr<span class=\"_ _2\"></span>obabilit\u00e0 che <span class=\"_ _2\"></span>i benefici <span class=\"_ _a\"></span>economici futuri <span class=\"_ _a\"></span>inerenti <span class=\"_ _3\"></span>all\u2019att<span class=\"_ _b\"></span>ivit\u00e0 <span class=\"_ _a\"></span>affluiranno <span class=\"_ _3\"></span>all\u2019entit\u00e0 <span class=\"_ _2\"></span>che <span class=\"_ _a\"></span>li <span class=\"_ _a\"></span>controlla. <span class=\"_ _a\"></span>L<span class=\"_ _a\"></span>\u2019entit\u00e0 <span class=\"_ _a\"></span>deve <span class=\"_ _a\"></span>valutare <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>probabilit\u00e0 che <span class=\"_ _24\"></span>si <span class=\"_ _1d\"></span>verifichino <span class=\"_ _24\"> </span>benefici <span class=\"_ _24\"> </span>economici <span class=\"_ _24\"> </span>futuri <span class=\"_ _24\"></span>usando <span class=\"_ _24\"></span>presupposti <span class=\"_ _1d\"></span>ragionevoli <span class=\"_ _24\"> </span>e <span class=\"_ _24\"></span>sostenibili <span class=\"_ _24\"></span>che rappresentano la miglior<span class=\"_ _2\"></span>e stima della Direzione aziendale dell\u2019insieme di condizioni economiche che esisteranno nel corso della vita utile dell\u2019attivit\u00e0.<span class=\"_ _567\"> </span>I principi contabili non prescrivono puntualmente il metodo di valutazione da utilizzar<span class=\"_ _2\"></span>e per la misurazione del fair value di tali attivit\u00e0 ma, nell\u2019ambito dei possibili metodi utilizzabili, privilegiano <span class=\"_ _b\"></span>quelli <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>fanno <span class=\"_ _b\"></span>riferimento <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>prezzi <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>mercato <span class=\"_ _b\"></span>osservabili. <span class=\"_ _8\"></span>In <span class=\"_ _8\"></span>mancanza <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>ci\u00f2, <span class=\"_ _b\"></span>i principi contabili ammet<span class=\"_ _b\"></span>tono l\u2019utilizzo <span class=\"_ _b\"></span>di modelli valutat<span class=\"_ _b\"></span>ivi che devono <span class=\"_ _b\"></span>comunque incorporare assunzioni generalmente utilizzate e riconosciute dal mercato.<span class=\"_ _567\"> </span>La determinazione del fair value nel caso di attivit\u00e0 immateriali legate alla clientela si basa sull\u2019attualizzazione <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>flussi <span class=\"_ _b\"></span>rappresentativi <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>margini <span class=\"_ _b\"></span>reddituali generati <span class=\"_ _b\"></span>dai <span class=\"_ _8\"></span>depositi lungo un periodo esprimente la durata residua attesa dei rapporti in esser<span class=\"_ _2\"></span>e alla data di acquisizione.<span class=\"_ _567\"> </span>Generalmente, per la valutazione del brand sono utilizzati sia metodi di mercato, sia metodi basati <span class=\"_ _a\"></span>sui <span class=\"_ _2\"></span>flussi <span class=\"_ _a\"></span>derivanti <span class=\"_ _2\"></span>dalla <span class=\"_ _2\"></span>gestione <span class=\"_ _a\"></span>dello <span class=\"_ _2\"></span>stesso <span class=\"_ _a\"></span>brand <span class=\"_ _2\"></span>e <span class=\"_ _a\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>royalty <span class=\"_ _3\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _a\"></span>mercato.<span class=\"_ _567\"> </span>Determinazione dell\u2019Avviamento (del cd. \u201cbadwill\u201d o A<span class=\"_ _2\"></span>vviamento negativo)<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019avviamento <span class=\"_ _8\"></span>rappresenta <span class=\"_ _8\"></span>l\u2019importo <span class=\"_ _8\"></span>residuale <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>costo <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>acquisizione, <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>quanto <span class=\"_ _8\"></span>costituisce l\u2019eccedenza del costo della Business Combination rispetto al fair value netto delle attivit\u00e0, passivit\u00e0 <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _2\"></span>potenziali <span class=\"_ _2\"></span>identificabili <span class=\"_ _2\"></span>(ivi <span class=\"_ _2\"></span>inclusi <span class=\"_ _2\"></span>gli <span class=\"_ _2\"></span>intangibles <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>le passivit\u00e0 <span class=\"_ _a\"></span>potenziali <span class=\"_ _2\"></span>che abbiano i requisiti per l\u2019iscrizione in bilancio).<span class=\"_ _567\"> </span>Esso <span class=\"_ _a\"></span>rappresenta <span class=\"_ _3\"></span>il <span class=\"_ _2\"></span>corrispettivo <span class=\"_ _a\"></span>riconosciuto <span class=\"_ _a\"></span>dall\u2019acquirente <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>previsione <span class=\"_ _3\"></span>di <span class=\"_ _2\"></span>benefici <span class=\"_ _a\"></span>economici futuri <span class=\"_ _9\"> </span>derivanti  da <span class=\"_ _9\"> </span>attivit\u00e0 <span class=\"_ _9\"> </span>che <span class=\"_ _9\"> </span>non  possono <span class=\"_ _9\"> </span>essere <span class=\"_ _9\"> </span>identificate <span class=\"_ _9\"> </span>individualmente <span class=\"_ _38\"> </span>e <span class=\"_ _9\"> </span>rilevate separatamente, di fatto incorporando il valore delle siner<span class=\"_ _2\"></span>gie attese, dell\u2019immagine della societ\u00e0 acquisita, del know-how<span class=\"_ _a\"></span>, del<span class=\"_ _b\"></span>le professionalit\u00e0, delle pr<span class=\"_ _2\"></span>ocedure e altri fattori indistinti.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019avviamento <span class=\"_ _b\"></span>acquisito <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>aggregazione <span class=\"_ _b\"></span>aziendale <span class=\"_ _8\"></span>non <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _b\"></span>ammortizzato. <span class=\"_ _b\"></span>L<span class=\"_ _2\"></span>\u2019entit\u00e0 <span class=\"_ _b\"></span>provvede a <span class=\"_ _8\"></span>verificare <span class=\"_ _8\"></span>annualmente, <span class=\"_ _8\"></span>ovvero <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>fine <span class=\"_ _8\"></span>del<span class=\"_ _b\"></span>l\u2019esercizio <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _1d\"></span>realizzata <span class=\"_ _8\"></span>l\u2019aggregazione <span class=\"_ _8\"></span>e ogniqualvolta vi sia <span class=\"_ _b\"></span>un\u2019indicazione che il valore dell\u2019attivit\u00e0 <span class=\"_ _b\"></span>possa aver subito un <span class=\"_ _b\"></span>degrado, che l\u2019importo iscritto non abbia subito delle riduzioni di valore (impairment test).<span class=\"_ _567\"> </span>Qualora <span class=\"_ _2\"></span>l\u2019importo <span class=\"_ _2\"></span>residuale <span class=\"_ _2\"></span>derivante <span class=\"_ _2\"></span>dall\u2019allocazione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>d\u2019acquisto <span class=\"_ _2\"></span>risultasse <span class=\"_ _2\"></span>negativo, cd. <span class=\"_ _8\"></span>badwill, <span class=\"_ _1d\"></span>esso <span class=\"_ _8\"></span>viene <span class=\"_ _1d\"></span>riconosciuto <span class=\"_ _8\"></span>come <span class=\"_ _1d\"></span>beneficio <span class=\"_ _8\"></span>a <span class=\"_ _1d\"></span>Conto <span class=\"_ _1d\"></span>economico <span class=\"_ _8\"></span>alla <span class=\"_ _1d\"></span>voce <span class=\"_ _8\"></span>230 <span class=\"_ _1d\"></span>\u201cAltri oneri/proventi di gestione\u201d.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-743": {
   "value": "7. Attivit\u00e0 immateriali<span class=\"_ _567\"> </span>Criteri di classificazione<span class=\"_ _567\"> </span>Nelle attivit\u00e0 immateriali sono iscritti l\u2019avviamento e le altre attivit\u00e0 immateriali se sono<span class=\"_ _567\"> </span>identificabili <span class=\"_ _24\"></span>e <span class=\"_ _24\"></span>trovano <span class=\"_ _1d\"></span>origine <span class=\"_ _24\"> </span>in <span class=\"_ _24\"> </span>diritti <span class=\"_ _24\"> </span>legali <span class=\"_ _24\"> </span>o <span class=\"_ _24\"> </span>contrattuali <span class=\"_ _24\"> </span>(attivit\u00e0 <span class=\"_ _24\"> </span>immateriali <span class=\"_ _24\"> </span>basate <span class=\"_ _24\"> </span>sulla<span class=\"_ _567\"> </span>tecnologia o legate ai rapporti con la clientela derivanti da operazioni di aggregazione). Sono<span class=\"_ _567\"> </span>inoltre inclusi i diritti d\u2019uso acquisiti con il leasing e relativi all\u2019utilizzo di un\u2019attivit\u00e0 <span class=\"_ _b\"></span>immateriale<span class=\"_ _567\"> </span>(per i locatari) e le attivit\u00e0 concesse in leasing operativo (per i locatori). I costi di ristrutturazione<span class=\"_ _567\"> </span>di immobili non di propriet\u00e0 (c.d. migliorie su beni di terzi) sono iscritti tra le Altr<span class=\"_ _2\"></span>e attivit\u00e0.<span class=\"_ _567\"> </span>Criteri di iscrizione<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019avviamento <span class=\"_ _2\"></span>rappresenta <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>differ<span class=\"_ _2\"></span>enza <span class=\"_ _2\"></span>positiva tra <span class=\"_ _a\"></span>il <span class=\"_ _2\"></span>costo <span class=\"_ _2\"></span>d\u2019acquisto e <span class=\"_ _a\"></span>il <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value delle <span class=\"_ _a\"></span>attivit\u00e0<span class=\"_ _567\"> </span>e <span class=\"_ _24\"> </span>passivit\u00e0 <span class=\"_ _24\"> </span>acquisite <span class=\"_ _1\"> </span>in <span class=\"_ _24\"> </span>operazioni <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>aggregazione. <span class=\"_ _24\"></span>Esso <span class=\"_ _24\"> </span>\u00e8 <span class=\"_ _24\"> </span>iscritto <span class=\"_ _1\"> </span>in <span class=\"_ _24\"> </span>bilancio <span class=\"_ _24\"> </span>tra <span class=\"_ _1\"> </span>le <span class=\"_ _24\"> </span>attivit\u00e0<span class=\"_ _567\"> </span>immateriali <span class=\"_ _38\"> </span>quando <span class=\"_ _38\"> </span>sia <span class=\"_ _9\"> </span>effettivamente  rappr<span class=\"_ _2\"></span>esentativo  dei <span class=\"_ _9\"> </span>benefici <span class=\"_ _38\"> </span>economici <span class=\"_ _38\"> </span>futuri <span class=\"_ _38\"> </span>degli<span class=\"_ _567\"> </span>elementi patrimoniali acquisiti.<span class=\"_ _567\"> </span>Le <span class=\"_ _8\"></span>altre <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _8\"></span>immateriali <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>iscritte <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>costo, <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>solo <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>rispettano <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>requisiti <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>autonoma<span class=\"_ _567\"> </span>identificabilit\u00e0 <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>separazione <span class=\"_ _2\"></span>dall\u2019avviamento, <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>probabile <span class=\"_ _2\"></span>realizzo <span class=\"_ _a\"></span>di futuri <span class=\"_ _a\"></span>benefici <span class=\"_ _2\"></span>economici,<span class=\"_ _567\"> </span>e di attendibile misurabilit\u00e0 del costo stesso.<span class=\"_ _567\"> </span>Criteri di valutazione<span class=\"_ _567\"> </span>Le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>immateriali <span class=\"_ _b\"></span>sono <span class=\"_ _8\"></span>rappresentate <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>bilancio <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>acquisto, <span class=\"_ _8\"></span>compr<span class=\"_ _2\"></span>ensivo <span class=\"_ _8\"></span>degli<span class=\"_ _567\"> </span>oneri accessori sostenuti, dedotto l\u2019ammontare degli ammortamenti ef<span class=\"_ _2\"></span>fettuati e delle eventuali<span class=\"_ _567\"> </span>perdite di valor<span class=\"_ _2\"></span>e subite.<span class=\"_ _567\"> </span>Per <span class=\"_ _7d\"></span>le <span class=\"_ _7d\"></span>attivit\u00e0 <span class=\"_ _7d\"></span>immateriali <span class=\"_ _7d\"></span>a <span class=\"_ _3\"></span>vita <span class=\"_ _7d\"></span>utile <span class=\"_ _7d\"></span>definita, <span class=\"_ _7d\"></span>gli <span class=\"_ _7d\"></span>ammortamenti <span class=\"_ _3\"></span>sono <span class=\"_ _7d\"></span>calcolati <span class=\"_ _7d\"></span>in <span class=\"_ _7d\"></span>modo <span class=\"_ _3\"></span>sistematico<span class=\"_ _567\"> </span>a <span class=\"_ _a\"></span>quote <span class=\"_ _2\"></span>costanti <span class=\"_ _a\"></span>mediante <span class=\"_ _2\"></span>aliquote <span class=\"_ _a\"></span>tecnico-economiche <span class=\"_ _a\"></span>rappresentative <span class=\"_ _a\"></span>della <span class=\"_ _2\"></span>residua <span class=\"_ _a\"></span>vita <span class=\"_ _a\"></span>utile.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019avviamento <span class=\"_ _1d\"></span>non <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _1d\"></span>soggetto <span class=\"_ _1d\"></span>ad <span class=\"_ _8\"></span>ammortamento <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>considerazione <span class=\"_ _1d\"></span>della <span class=\"_ _8\"></span>vita <span class=\"_ _1d\"></span>utile <span class=\"_ _1d\"></span>indefinita,<span class=\"_ _567\"> </span>ed <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _b\"></span>sottoposto <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>periodicit\u00e0 <span class=\"_ _8\"></span>annuale <span class=\"_ _b\"></span>alla <span class=\"_ _8\"></span>verifica <span class=\"_ _8\"></span>dell\u2019adeguatezza <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>valor<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>iscrizione<span class=\"_ _567\"> </span>(impairment test). <span class=\"_ _2\"></span>A tal <span class=\"_ _2\"></span>fine viene <span class=\"_ _2\"></span>identificata l\u2019unit\u00e0 <span class=\"_ _2\"></span>generatrice di <span class=\"_ _2\"></span>flussi finanziari <span class=\"_ _2\"></span>cui attribuire<span class=\"_ _567\"> </span>l\u2019avviamento. Nell\u2019ambito <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Gruppo Banco <span class=\"_ _2\"></span>Desio le <span class=\"_ _2\"></span>unit\u00e0 generatrici <span class=\"_ _2\"></span>di flussi <span class=\"_ _2\"></span>finanziari <span class=\"_ _2\"></span>(CGU)<span class=\"_ _567\"> </span>corrispondono alle legal entity<span class=\"_ _a\"></span>.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019ammontare dell\u2019eventuale riduzione di valore \u00e8 determinato <span class=\"_ _2\"></span>sulla base della differenza tra<span class=\"_ _567\"> </span>il valore di iscrizione dell\u2019avviamento e il suo valor<span class=\"_ _2\"></span>e di recupero, se inferior<span class=\"_ _2\"></span>e. Detto valore di<span class=\"_ _567\"> </span>recuper<span class=\"_ _2\"></span>o <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _1d\"></span>pari <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>maggiore <span class=\"_ _8\"></span>tra <span class=\"_ _1d\"></span>il <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _1d\"></span>dell\u2019unit\u00e0 <span class=\"_ _8\"></span>generatrice <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>flussi <span class=\"_ _8\"></span>finanziari <span class=\"_ _1d\"></span>attesi, <span class=\"_ _8\"></span>al<span class=\"_ _567\"> </span>netto degli eventuali costi di vendita, e il relativo valor<span class=\"_ _2\"></span>e d\u2019uso.<span class=\"_ _567\"> </span>Eventuali <span class=\"_ _9\"> </span>rettifiche <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>valore <span class=\"_ _9\"> </span>dovute  a <span class=\"_ _9\"> </span>per<span class=\"_ _2\"></span>dita <span class=\"_ _38\"> </span>di <span class=\"_ _9\"> </span>valore <span class=\"_ _9\"> </span>(impairment), <span class=\"_ _9\"> </span>sono  da <span class=\"_ _9\"> </span>rilevare <span class=\"_ _9\"> </span>in<span class=\"_ _567\"> </span>contropartita al Conto Economico, senza possibilit\u00e0 di aver<span class=\"_ _2\"></span>e successive riprese di valore.<span class=\"_ _567\"> </span>I costi per indennit\u00e0 di abbandono locali inerenti agli immobili non di pr<span class=\"_ _2\"></span>opriet\u00e0 sono<span class=\"_ _567\"> </span>ammortizzati <span class=\"_ _1d\"></span>con <span class=\"_ _1d\"></span>aliquote <span class=\"_ _1d\"></span>determinate <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>ragione <span class=\"_ _8\"></span>del<span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>durata <span class=\"_ _1d\"></span>del <span class=\"_ _1d\"></span>corrispondente <span class=\"_ _1d\"></span>contratto<span class=\"_ _567\"> </span>d\u2019affitto (compr<span class=\"_ _2\"></span>eso rinnovo).<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>Le <span class=\"_ _b\"></span>att<span class=\"_ _b\"></span>ivit\u00e0 <span class=\"_ _b\"></span>immateriali <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>eliminate <span class=\"_ _b\"></span>dall\u2019attivo <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>momento <span class=\"_ _b\"></span>della <span class=\"_ _8\"></span>loro <span class=\"_ _b\"></span>dismissione <span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>quando<span class=\"_ _567\"> </span>non si attendono pi\u00f9 benefici economici futuri.<span class=\"_ _567\"> </span>Criteri di rilevazione delle componenti reddituali<span class=\"_ _567\"> </span>Gli <span class=\"_ _3\"></span>ammortamenti <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>le <span class=\"_ _3\"></span>eventuali <span class=\"_ _a\"></span>perdite <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>valore <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>rilevati <span class=\"_ _a\"></span>a <span class=\"_ _3\"></span>conto <span class=\"_ _a\"></span>economico <span class=\"_ _a\"></span>tra <span class=\"_ _3\"></span>le <span class=\"_ _a\"></span>rettifiche<span class=\"_ _567\"> </span> di valore nette su attivit\u00e0 immateriali.<span class=\"_ _567\"> </span>Le <span class=\"_ _a\"></span>rettifiche <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>valore <span class=\"_ _3\"></span>relative <span class=\"_ _a\"></span>ai <span class=\"_ _a\"></span>costi <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>ristrutturazione <span class=\"_ _a\"></span>d\u2019immobili <span class=\"_ _a\"></span>non <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>propriet\u00e0 <span class=\"_ _3\"></span>sono <span class=\"_ _a\"></span>rilevate<span class=\"_ _567\"> </span> a conto economico tra gli altri oneri di gestione.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-767": {
   "value": "7. Attivit\u00e0 immateriali<span class=\"_ _567\"> </span>Criteri di classificazione<span class=\"_ _567\"> </span>Nelle attivit\u00e0 immateriali sono iscritti l\u2019avviamento e le altre attivit\u00e0 immateriali se sono<span class=\"_ _567\"> </span>identificabili <span class=\"_ _24\"></span>e <span class=\"_ _24\"></span>trovano <span class=\"_ _1d\"></span>origine <span class=\"_ _24\"> </span>in <span class=\"_ _24\"> </span>diritti <span class=\"_ _24\"> </span>legali <span class=\"_ _24\"> </span>o <span class=\"_ _24\"> </span>contrattuali <span class=\"_ _24\"> </span>(attivit\u00e0 <span class=\"_ _24\"> </span>immateriali <span class=\"_ _24\"> </span>basate <span class=\"_ _24\"> </span>sulla<span class=\"_ _567\"> </span>tecnologia o legate ai rapporti con la clientela derivanti da operazioni di aggregazione). Sono<span class=\"_ _567\"> </span>inoltre inclusi i diritti d\u2019uso acquisiti con il leasing e relativi all\u2019utilizzo di un\u2019attivit\u00e0 <span class=\"_ _b\"></span>immateriale<span class=\"_ _567\"> </span>(per i locatari) e le attivit\u00e0 concesse in leasing operativo (per i locatori). I costi di ristrutturazione<span class=\"_ _567\"> </span>di immobili non di propriet\u00e0 (c.d. migliorie su beni di terzi) sono iscritti tra le Altr<span class=\"_ _2\"></span>e attivit\u00e0.<span class=\"_ _567\"> </span>Criteri di iscrizione<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019avviamento <span class=\"_ _2\"></span>rappresenta <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>differ<span class=\"_ _2\"></span>enza <span class=\"_ _2\"></span>positiva tra <span class=\"_ _a\"></span>il <span class=\"_ _2\"></span>costo <span class=\"_ _2\"></span>d\u2019acquisto e <span class=\"_ _a\"></span>il <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value delle <span class=\"_ _a\"></span>attivit\u00e0<span class=\"_ _567\"> </span>e <span class=\"_ _24\"> </span>passivit\u00e0 <span class=\"_ _24\"> </span>acquisite <span class=\"_ _1\"> </span>in <span class=\"_ _24\"> </span>operazioni <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>aggregazione. <span class=\"_ _24\"></span>Esso <span class=\"_ _24\"> </span>\u00e8 <span class=\"_ _24\"> </span>iscritto <span class=\"_ _1\"> </span>in <span class=\"_ _24\"> </span>bilancio <span class=\"_ _24\"> </span>tra <span class=\"_ _1\"> </span>le <span class=\"_ _24\"> </span>attivit\u00e0<span class=\"_ _567\"> </span>immateriali <span class=\"_ _38\"> </span>quando <span class=\"_ _38\"> </span>sia <span class=\"_ _9\"> </span>effettivamente  rappr<span class=\"_ _2\"></span>esentativo  dei <span class=\"_ _9\"> </span>benefici <span class=\"_ _38\"> </span>economici <span class=\"_ _38\"> </span>futuri <span class=\"_ _38\"> </span>degli<span class=\"_ _567\"> </span>elementi patrimoniali acquisiti.<span class=\"_ _567\"> </span>Le <span class=\"_ _8\"></span>altre <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _8\"></span>immateriali <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>iscritte <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>costo, <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>solo <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>rispettano <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>requisiti <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>autonoma<span class=\"_ _567\"> </span>identificabilit\u00e0 <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>separazione <span class=\"_ _2\"></span>dall\u2019avviamento, <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>probabile <span class=\"_ _2\"></span>realizzo <span class=\"_ _a\"></span>di futuri <span class=\"_ _a\"></span>benefici <span class=\"_ _2\"></span>economici,<span class=\"_ _567\"> </span>e di attendibile misurabilit\u00e0 del costo stesso.<span class=\"_ _567\"> </span>Criteri di valutazione<span class=\"_ _567\"> </span>Le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>immateriali <span class=\"_ _b\"></span>sono <span class=\"_ _8\"></span>rappresentate <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>bilancio <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>acquisto, <span class=\"_ _8\"></span>compr<span class=\"_ _2\"></span>ensivo <span class=\"_ _8\"></span>degli<span class=\"_ _567\"> </span>oneri accessori sostenuti, dedotto l\u2019ammontare degli ammortamenti ef<span class=\"_ _2\"></span>fettuati e delle eventuali<span class=\"_ _567\"> </span>perdite di valor<span class=\"_ _2\"></span>e subite.<span class=\"_ _567\"> </span>Per <span class=\"_ _7d\"></span>le <span class=\"_ _7d\"></span>attivit\u00e0 <span class=\"_ _7d\"></span>immateriali <span class=\"_ _7d\"></span>a <span class=\"_ _3\"></span>vita <span class=\"_ _7d\"></span>utile <span class=\"_ _7d\"></span>definita, <span class=\"_ _7d\"></span>gli <span class=\"_ _7d\"></span>ammortamenti <span class=\"_ _3\"></span>sono <span class=\"_ _7d\"></span>calcolati <span class=\"_ _7d\"></span>in <span class=\"_ _7d\"></span>modo <span class=\"_ _3\"></span>sistematico<span class=\"_ _567\"> </span>a <span class=\"_ _a\"></span>quote <span class=\"_ _2\"></span>costanti <span class=\"_ _a\"></span>mediante <span class=\"_ _2\"></span>aliquote <span class=\"_ _a\"></span>tecnico-economiche <span class=\"_ _a\"></span>rappresentative <span class=\"_ _a\"></span>della <span class=\"_ _2\"></span>residua <span class=\"_ _a\"></span>vita <span class=\"_ _a\"></span>utile.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019avviamento <span class=\"_ _1d\"></span>non <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _1d\"></span>soggetto <span class=\"_ _1d\"></span>ad <span class=\"_ _8\"></span>ammortamento <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>considerazione <span class=\"_ _1d\"></span>della <span class=\"_ _8\"></span>vita <span class=\"_ _1d\"></span>utile <span class=\"_ _1d\"></span>indefinita,<span class=\"_ _567\"> </span>ed <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _b\"></span>sottoposto <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>periodicit\u00e0 <span class=\"_ _8\"></span>annuale <span class=\"_ _b\"></span>alla <span class=\"_ _8\"></span>verifica <span class=\"_ _8\"></span>dell\u2019adeguatezza <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>valor<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>iscrizione<span class=\"_ _567\"> </span>(impairment test). <span class=\"_ _2\"></span>A tal <span class=\"_ _2\"></span>fine viene <span class=\"_ _2\"></span>identificata l\u2019unit\u00e0 <span class=\"_ _2\"></span>generatrice di <span class=\"_ _2\"></span>flussi finanziari <span class=\"_ _2\"></span>cui attribuire<span class=\"_ _567\"> </span>l\u2019avviamento. Nell\u2019ambito <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Gruppo Banco <span class=\"_ _2\"></span>Desio le <span class=\"_ _2\"></span>unit\u00e0 generatrici <span class=\"_ _2\"></span>di flussi <span class=\"_ _2\"></span>finanziari <span class=\"_ _2\"></span>(CGU)<span class=\"_ _567\"> </span>corrispondono alle legal entity<span class=\"_ _a\"></span>.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019ammontare dell\u2019eventuale riduzione di valore \u00e8 determinato <span class=\"_ _2\"></span>sulla base della differenza tra<span class=\"_ _567\"> </span>il valore di iscrizione dell\u2019avviamento e il suo valor<span class=\"_ _2\"></span>e di recupero, se inferior<span class=\"_ _2\"></span>e. Detto valore di<span class=\"_ _567\"> </span>recuper<span class=\"_ _2\"></span>o <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _1d\"></span>pari <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>maggiore <span class=\"_ _8\"></span>tra <span class=\"_ _1d\"></span>il <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _1d\"></span>dell\u2019unit\u00e0 <span class=\"_ _8\"></span>generatrice <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>flussi <span class=\"_ _8\"></span>finanziari <span class=\"_ _1d\"></span>attesi, <span class=\"_ _8\"></span>al<span class=\"_ _567\"> </span>netto degli eventuali costi di vendita, e il relativo valor<span class=\"_ _2\"></span>e d\u2019uso.<span class=\"_ _567\"> </span>Eventuali <span class=\"_ _9\"> </span>rettifiche <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>valore <span class=\"_ _9\"> </span>dovute  a <span class=\"_ _9\"> </span>per<span class=\"_ _2\"></span>dita <span class=\"_ _38\"> </span>di <span class=\"_ _9\"> </span>valore <span class=\"_ _9\"> </span>(impairment), <span class=\"_ _9\"> </span>sono  da <span class=\"_ _9\"> </span>rilevare <span class=\"_ _9\"> </span>in<span class=\"_ _567\"> </span>contropartita al Conto Economico, senza possibilit\u00e0 di aver<span class=\"_ _2\"></span>e successive riprese di valore.<span class=\"_ _567\"> </span>I costi per indennit\u00e0 di abbandono locali inerenti agli immobili non di pr<span class=\"_ _2\"></span>opriet\u00e0 sono<span class=\"_ _567\"> </span>ammortizzati <span class=\"_ _1d\"></span>con <span class=\"_ _1d\"></span>aliquote <span class=\"_ _1d\"></span>determinate <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>ragione <span class=\"_ _8\"></span>del<span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>durata <span class=\"_ _1d\"></span>del <span class=\"_ _1d\"></span>corrispondente <span class=\"_ _1d\"></span>contratto<span class=\"_ _567\"> </span>d\u2019affitto (compr<span class=\"_ _2\"></span>eso rinnovo).<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>Le <span class=\"_ _b\"></span>att<span class=\"_ _b\"></span>ivit\u00e0 <span class=\"_ _b\"></span>immateriali <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>eliminate <span class=\"_ _b\"></span>dall\u2019attivo <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>momento <span class=\"_ _b\"></span>della <span class=\"_ _8\"></span>loro <span class=\"_ _b\"></span>dismissione <span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>quando<span class=\"_ _567\"> </span>non si attendono pi\u00f9 benefici economici futuri.<span class=\"_ _567\"> </span>Criteri di rilevazione delle componenti reddituali<span class=\"_ _567\"> </span>Gli <span class=\"_ _3\"></span>ammortamenti <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>le <span class=\"_ _3\"></span>eventuali <span class=\"_ _a\"></span>perdite <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>valore <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>rilevati <span class=\"_ _a\"></span>a <span class=\"_ _3\"></span>conto <span class=\"_ _a\"></span>economico <span class=\"_ _a\"></span>tra <span class=\"_ _3\"></span>le <span class=\"_ _a\"></span>rettifiche<span class=\"_ _567\"> </span>di valore nette su attivit\u00e0 immateriali.<span class=\"_ _567\"> </span>Le <span class=\"_ _a\"></span>rettifiche <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>valore <span class=\"_ _3\"></span>relative <span class=\"_ _a\"></span>ai <span class=\"_ _a\"></span>costi <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>ristrutturazione <span class=\"_ _a\"></span>d\u2019immobili <span class=\"_ _a\"></span>non <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>propriet\u00e0 <span class=\"_ _3\"></span>sono <span class=\"_ _a\"></span>rilevate<span class=\"_ _567\"> </span>a conto economico tra gli altri oneri di gestione.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-644": {
   "value": "<div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gs3d7\">9. Fiscalit\u00e0 corrente e dif<span class=\"_ _2\"></span>ferita<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs3d8\">Le <span class=\"_ _b\"></span>imposte <span class=\"_ _8\"></span>sul <span class=\"_ _8\"></span>reddito <span class=\"_ _b\"></span>d\u2019esercizio <span class=\"_ _b\"></span>sono <span class=\"_ _8\"></span>computate <span class=\"_ _b\"></span>stimando <span class=\"_ _8\"></span>l\u2019onere <span class=\"_ _b\"></span>fiscale <span class=\"_ _8\"></span>nel <span class=\"_ _b\"></span>rispetto <span class=\"_ _8\"></span>della </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wse0 gs3d9\">competenza economica, coerentemente con le modalit\u00e0 di rilevazione in bilancio dei costi e </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs3da\">ricavi <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>le <span class=\"_ _8\"></span>hanno generate. <span class=\"_ _8\"></span>Oltre alla <span class=\"_ _b\"></span>fiscalit\u00e0 <span class=\"_ _8\"></span>corr<span class=\"_ _2\"></span>ente, <span class=\"_ _8\"></span>determinata in <span class=\"_ _8\"></span>r<span class=\"_ _2\"></span>elazione <span class=\"_ _8\"></span>alle vigenti </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs3db\">norme <span class=\"_ _1\"> </span>tributarie, <span class=\"_ _24\"> </span>si <span class=\"_ _1\"> </span>rileva <span class=\"_ _1\"> </span>anche <span class=\"_ _1\"> </span>la <span class=\"_ _1\"> </span>fiscalit\u00e0 <span class=\"_ _1\"> </span>differita, <span class=\"_ _1\"> </span>originatasi <span class=\"_ _24\"> </span>per <span class=\"_ _1\"> </span>effetto <span class=\"_ _1\"> </span>delle <span class=\"_ _1\"> </span>differ<span class=\"_ _2\"></span>enze </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs3dc\">temporanee <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>valori <span class=\"_ _2\"></span>patrimoniali <span class=\"_ _2\"></span>iscritti <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>corrispondenti <span class=\"_ _2\"></span>valori <span class=\"_ _2\"></span>fiscali. <span class=\"_ _2\"></span>Le <span class=\"_ _2\"></span>imposte </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs3dd\">rappresentano <span class=\"_ _2\"></span>quindi il saldo <span class=\"_ _2\"></span>della fiscalit\u00e0 corr<span class=\"_ _2\"></span>ente e dif<span class=\"_ _2\"></span>ferita relativa <span class=\"_ _2\"></span>al reddito <span class=\"_ _2\"></span>dell\u2019esercizio.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs3de\">L<span class=\"_ _a\"></span>\u2019iscrizione <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>attivit\u00e0 <span class=\"_ _1\"> </span>per <span class=\"_ _9\"> </span>imposte <span class=\"_ _1\"> </span>anticipate <span class=\"_ _1\"> </span>attive <span class=\"_ _9\"> </span>\u00e8 <span class=\"_ _1\"> </span>effettuata <span class=\"_ _1\"> </span>quando <span class=\"_ _9\"> </span>il <span class=\"_ _1\"> </span>loro <span class=\"_ _1\"> </span>recuper<span class=\"_ _2\"></span>o <span class=\"_ _9\"> </span>\u00e8 </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs3df\">probabile, cio\u00e8 <span class=\"_ _8\"></span>quando <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>prevede <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>possano <span class=\"_ _8\"></span>r<span class=\"_ _2\"></span>endersi <span class=\"_ _8\"></span>disponibili in <span class=\"_ _8\"></span>futuro imponibili <span class=\"_ _8\"></span>fiscali </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs3e0\">sufficienti <span class=\"_ _a\"></span>a r<span class=\"_ _2\"></span>ecuperare <span class=\"_ _2\"></span>l\u2019attivit\u00e0. <span class=\"_ _2\"></span>Esse <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>rilevate nell\u2019attivo <span class=\"_ _a\"></span>dello Stato <span class=\"_ _a\"></span>Patrimoniale alla <span class=\"_ _a\"></span>voce </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs3e1\">Attivit\u00e0 fiscali \u2013 anticipate.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws9c gs3e2\">Le passivit\u00e0 per imposte differite passive sono imputate, viceversa, nel passivo dello Stato </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs3e3\">Patrimoniale alla voce Passivit\u00e0 fiscali \u2013 differite.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws16f gs3e4\">Allo stesso modo, le imposte correnti non ancora pagate sono distintamente rilevate alla voce </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs3e5\">Passivit\u00e0 <span class=\"_ _a\"></span>fiscali <span class=\"_ _2\"></span>\u2013 <span class=\"_ _a\"></span>correnti. <span class=\"_ _a\"></span>In <span class=\"_ _2\"></span>presenza <span class=\"_ _3\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _a\"></span>pagamenti <span class=\"_ _2\"></span>in <span class=\"_ _a\"></span>acconto <span class=\"_ _2\"></span>eccedenti, <span class=\"_ _a\"></span>il <span class=\"_ _2\"></span>credito <span class=\"_ _3\"></span>recuperabile </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs3e6\">\u00e8 contabilizzato alla voce Attivit\u00e0 fiscali \u2013 correnti.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsbb gs3e7\">Nei casi in cui le imposte anticipate e differite riguar<span class=\"_ _2\"></span>dino transazioni che hanno interessato </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs3e8\">direttamente <span class=\"_ _1\"> </span>il <span class=\"_ _9\"> </span>patrimonio <span class=\"_ _9\"> </span>netto <span class=\"_ _1\"> </span>senza <span class=\"_ _9\"> </span>influenzare <span class=\"_ _9\"> </span>il <span class=\"_ _1\"> </span>conto <span class=\"_ _9\"> </span>economico, <span class=\"_ _9\"> </span>le <span class=\"_ _1\"> </span>stesse <span class=\"_ _9\"> </span>vengono </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs3e9\">iscritte <span class=\"_ _8\"></span>in <span class=\"_ _1d\"></span>contropartita <span class=\"_ _8\"></span>al <span class=\"_ _1d\"></span>patrimonio <span class=\"_ _1d\"></span>netto, <span class=\"_ _1d\"></span>interessando <span class=\"_ _8\"></span>le <span class=\"_ _1d\"></span>specifiche <span class=\"_ _8\"></span>riserve <span class=\"_ _1d\"></span>(es. <span class=\"_ _1d\"></span>riserve <span class=\"_ _1d\"></span>da </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs3ea\">valutazione) quando previsto.<span class=\"_ _567\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-732": {
   "value": "9. Fiscalit\u00e0 corrente e dif<span class=\"_ _2\"></span>ferita<span class=\"_ _567\"> </span>Le <span class=\"_ _b\"></span>imposte <span class=\"_ _8\"></span>sul <span class=\"_ _8\"></span>reddito <span class=\"_ _b\"></span>d\u2019esercizio <span class=\"_ _b\"></span>sono <span class=\"_ _8\"></span>computate <span class=\"_ _b\"></span>stimando <span class=\"_ _8\"></span>l\u2019onere <span class=\"_ _b\"></span>fiscale <span class=\"_ _8\"></span>nel <span class=\"_ _b\"></span>rispetto <span class=\"_ _8\"></span>della competenza economica, coerentemente con le modalit\u00e0 di rilevazione in bilancio dei costi e ricavi <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>le <span class=\"_ _8\"></span>hanno generate. <span class=\"_ _8\"></span>Oltre alla <span class=\"_ _b\"></span>fiscalit\u00e0 <span class=\"_ _8\"></span>corr<span class=\"_ _2\"></span>ente, <span class=\"_ _8\"></span>determinata in <span class=\"_ _8\"></span>r<span class=\"_ _2\"></span>elazione <span class=\"_ _8\"></span>alle vigenti norme <span class=\"_ _1\"> </span>tributarie, <span class=\"_ _24\"> </span>si <span class=\"_ _1\"> </span>rileva <span class=\"_ _1\"> </span>anche <span class=\"_ _1\"> </span>la <span class=\"_ _1\"> </span>fiscalit\u00e0 <span class=\"_ _1\"> </span>differita, <span class=\"_ _1\"> </span>originatasi <span class=\"_ _24\"> </span>per <span class=\"_ _1\"> </span>effetto <span class=\"_ _1\"> </span>delle <span class=\"_ _1\"> </span>differ<span class=\"_ _2\"></span>enze temporanee <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>valori <span class=\"_ _2\"></span>patrimoniali <span class=\"_ _2\"></span>iscritti <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>corrispondenti <span class=\"_ _2\"></span>valori <span class=\"_ _2\"></span>fiscali. <span class=\"_ _2\"></span>Le <span class=\"_ _2\"></span>imposte rappresentano <span class=\"_ _2\"></span>quindi il saldo <span class=\"_ _2\"></span>della fiscalit\u00e0 corr<span class=\"_ _2\"></span>ente e dif<span class=\"_ _2\"></span>ferita relativa <span class=\"_ _2\"></span>al reddito <span class=\"_ _2\"></span>dell\u2019esercizio.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019iscrizione <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>attivit\u00e0 <span class=\"_ _1\"> </span>per <span class=\"_ _9\"> </span>imposte <span class=\"_ _1\"> </span>anticipate <span class=\"_ _1\"> </span>attive <span class=\"_ _9\"> </span>\u00e8 <span class=\"_ _1\"> </span>effettuata <span class=\"_ _1\"> </span>quando <span class=\"_ _9\"> </span>il <span class=\"_ _1\"> </span>loro <span class=\"_ _1\"> </span>recuper<span class=\"_ _2\"></span>o <span class=\"_ _9\"> </span>\u00e8 probabile, cio\u00e8 <span class=\"_ _8\"></span>quando <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>prevede <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>possano <span class=\"_ _8\"></span>r<span class=\"_ _2\"></span>endersi <span class=\"_ _8\"></span>disponibili in <span class=\"_ _8\"></span>futuro imponibili <span class=\"_ _8\"></span>fiscali sufficienti <span class=\"_ _a\"></span>a r<span class=\"_ _2\"></span>ecuperare <span class=\"_ _2\"></span>l\u2019attivit\u00e0. <span class=\"_ _2\"></span>Esse <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>rilevate nell\u2019attivo <span class=\"_ _a\"></span>dello Stato <span class=\"_ _a\"></span>Patrimoniale alla <span class=\"_ _a\"></span>voce Attivit\u00e0 fiscali \u2013 anticipate.<span class=\"_ _567\"> </span>Le passivit\u00e0 per imposte differite passive sono imputate, viceversa, nel passivo dello Stato Patrimoniale alla voce Passivit\u00e0 fiscali \u2013 differite.<span class=\"_ _567\"> </span>Allo stesso modo, le imposte correnti non ancora pagate sono distintamente rilevate alla voce Passivit\u00e0 <span class=\"_ _a\"></span>fiscali <span class=\"_ _2\"></span>\u2013 <span class=\"_ _a\"></span>correnti. <span class=\"_ _a\"></span>In <span class=\"_ _2\"></span>presenza <span class=\"_ _3\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _a\"></span>pagamenti <span class=\"_ _2\"></span>in <span class=\"_ _a\"></span>acconto <span class=\"_ _2\"></span>eccedenti, <span class=\"_ _a\"></span>il <span class=\"_ _2\"></span>credito <span class=\"_ _3\"></span>recuperabile \u00e8 contabilizzato alla voce Attivit\u00e0 fiscali \u2013 correnti.<span class=\"_ _567\"> </span>Nei casi in cui le imposte anticipate e differite riguar<span class=\"_ _2\"></span>dino transazioni che hanno interessato direttamente <span class=\"_ _1\"> </span>il <span class=\"_ _9\"> </span>patrimonio <span class=\"_ _9\"> </span>netto <span class=\"_ _1\"> </span>senza <span class=\"_ _9\"> </span>influenzare <span class=\"_ _9\"> </span>il <span class=\"_ _1\"> </span>conto <span class=\"_ _9\"> </span>economico, <span class=\"_ _9\"> </span>le <span class=\"_ _1\"> </span>stesse <span class=\"_ _9\"> </span>vengono iscritte <span class=\"_ _8\"></span>in <span class=\"_ _1d\"></span>contropartita <span class=\"_ _8\"></span>al <span class=\"_ _1d\"></span>patrimonio <span class=\"_ _1d\"></span>netto, <span class=\"_ _1d\"></span>interessando <span class=\"_ _8\"></span>le <span class=\"_ _1d\"></span>specifiche <span class=\"_ _8\"></span>riserve <span class=\"_ _1d\"></span>(es. <span class=\"_ _1d\"></span>riserve <span class=\"_ _1d\"></span>da valutazione) quando previsto.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-705": {
   "value": "8. Attivit\u00e0 non correnti e gruppi di attivit\u00e0 in via di dismissione<span class=\"_ _567\"> </span> Criteri di classificazione<span class=\"_ _567\"> </span>Sono <span class=\"_ _9\"> </span>classificate <span class=\"_ _9\"> </span>nella <span class=\"_ _9\"> </span>voce <span class=\"_ _38\"> </span>dell\u2019attivo <span class=\"_ _9\"> </span>\u201cAttivit\u00e0 <span class=\"_ _9\"> </span>non <span class=\"_ _38\"> </span>correnti <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>gruppi <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>attivit\u00e0 <span class=\"_ _9\"> </span>in  via <span class=\"_ _9\"> </span>di<span class=\"_ _567\"> </span> dismissione\u201d, <span class=\"_ _1\"> </span>e <span class=\"_ _1\"> </span>in <span class=\"_ _1\"> </span>quella <span class=\"_ _1\"> </span>del <span class=\"_ _9\"> </span>passivo <span class=\"_ _24\"> </span>\u201cPassivit\u00e0 <span class=\"_ _1\"> </span>associate <span class=\"_ _1\"> </span>ad <span class=\"_ _9\"> </span>attivit\u00e0 <span class=\"_ _24\"> </span>in <span class=\"_ _1\"> </span>via <span class=\"_ _9\"> </span>di <span class=\"_ _24\"> </span>dismissione\u201d,<span class=\"_ _567\"> </span> le attivit\u00e0/passivit\u00e0 non correnti ed i gruppi di attivit\u00e0/passivit\u00e0 il cui valor<span class=\"_ _2\"></span>e contabile sar\u00e0<span class=\"_ _567\"> </span> presumibilmente r<span class=\"_ _2\"></span>ecuperato mediante la vendita anzich\u00e9 attraverso l\u2019uso continuativo.<span class=\"_ _567\"> </span>Criteri di iscrizione<span class=\"_ _567\"> </span>Per <span class=\"_ _3\"></span>essere <span class=\"_ _a\"></span>classificate <span class=\"_ _3\"></span>nelle <span class=\"_ _a\"></span>predette <span class=\"_ _a\"></span>voci, <span class=\"_ _3\"></span>le <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>passivit\u00e0 <span class=\"_ _a\"></span>(o <span class=\"_ _a\"></span>gruppo <span class=\"_ _3\"></span>in <span class=\"_ _a\"></span>dismissione) <span class=\"_ _a\"></span>devono<span class=\"_ _567\"> </span> essere immediatamente disponibili per la vendita e devono esser<span class=\"_ _2\"></span>e riscontrati programmi attivi e<span class=\"_ _567\"> </span> concreti tali da far ritener<span class=\"_ _2\"></span>e come altamente probabile la loro dismissione entr<span class=\"_ _2\"></span>o un anno rispetto<span class=\"_ _567\"> </span> alla data di classificazione come attivit\u00e0 in via di dismissione.<span class=\"_ _567\"> </span>Criteri di valutazione<span class=\"_ _567\"> </span>In <span class=\"_ _b\"></span>seguito <span class=\"_ _8\"></span>alla <span class=\"_ _b\"></span>classificazione <span class=\"_ _8\"></span>nella <span class=\"_ _b\"></span>suddetta <span class=\"_ _8\"></span>categoria, <span class=\"_ _b\"></span>tali <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _b\"></span>sono <span class=\"_ _8\"></span>valutate <span class=\"_ _b\"></span>al <span class=\"_ _8\"></span>minore tra<span class=\"_ _567\"> </span> il loro valor<span class=\"_ _2\"></span>e contabile ed il relativo fair value, al netto dei costi di vendita, fatta eccezione per<span class=\"_ _567\"> </span> alcune <span class=\"_ _b\"></span>tipologie <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>\u2013 <span class=\"_ _b\"></span>riconducibili, <span class=\"_ _b\"></span>ad <span class=\"_ _b\"></span>esempio, <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>tutti <span class=\"_ _b\"></span>gli <span class=\"_ _b\"></span>strumenti <span class=\"_ _b\"></span>finanziari <span class=\"_ _b\"></span>rientranti<span class=\"_ _567\"> </span> nell\u2019ambito <span class=\"_ _1\"> </span>d<span class=\"_ _b\"></span>i <span class=\"_ _1\"> </span>applicazione <span class=\"_ _9\"> </span>dell\u2019IFRS <span class=\"_ _9\"> </span>9 <span class=\"_ _1\"> </span>- <span class=\"_ _9\"> </span>per <span class=\"_ _1\"> </span>le <span class=\"_ _9\"> </span>quali <span class=\"_ _1\"> </span>il <span class=\"_ _9\"> </span>principio <span class=\"_ _1\"> </span>IFRS <span class=\"_ _9\"> </span>5 <span class=\"_ _1\"> </span>prevede <span class=\"_ _1\"> </span>si <span class=\"_ _9\"> </span>debba<span class=\"_ _567\"> </span> continuare ad applicar<span class=\"_ _2\"></span>e i criteri valutativi del principio contabile di riferimento.<span class=\"_ _567\"> </span>Nell\u2019ipotesi in cui i beni in dismissione siano ammortizzabili, a decorrer<span class=\"_ _2\"></span>e dall\u2019esercizio di<span class=\"_ _567\"> </span> classificazione <span class=\"_ _3\"></span>tra <span class=\"_ _3\"></span>le <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _3\"></span>non <span class=\"_ _a\"></span>correnti <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>via <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>dismissione <span class=\"_ _3\"></span>cessa <span class=\"_ _a\"></span>il <span class=\"_ _3\"></span>processo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ammortamento.<span class=\"_ _567\"> </span>I <span class=\"_ _b\"></span>proventi <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>gli <span class=\"_ _b\"></span>oneri <span class=\"_ _b\"></span>riconducibili <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>gruppi <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>passivit\u00e0 <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>via <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>dismissione, <span class=\"_ _8\"></span>qualora<span class=\"_ _567\"> </span> riconducibili alla fattispecie delle attivit\u00e0 operative cessate (\u201cdiscontinued operations\u201d ai sensi<span class=\"_ _567\"> </span> dell\u2019IFRS <span class=\"_ _8\"></span>5), <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>esposti <span class=\"_ _1d\"></span>nel <span class=\"_ _8\"></span>conto <span class=\"_ _8\"></span>economico, <span class=\"_ _1d\"></span>al <span class=\"_ _8\"></span>netto <span class=\"_ _8\"></span>dell\u2019effetto <span class=\"_ _8\"></span>fiscale, <span class=\"_ _8\"></span>nella <span class=\"_ _1d\"></span>voce <span class=\"_ _8\"></span>\u201c320.<span class=\"_ _567\"> </span>Utile <span class=\"_ _8\"></span>(Perdita) <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>operat<span class=\"_ _b\"></span>ive <span class=\"_ _8\"></span>cessate <span class=\"_ _8\"></span>al <span class=\"_ _1d\"></span>netto <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>imposte\u201d <span class=\"_ _1d\"></span>mentre <span class=\"_ _8\"></span>quelli <span class=\"_ _8\"></span>relativi <span class=\"_ _8\"></span>a singole attivit\u00e0 non correnti in via di dismissione sono iscritti nella voce di conto economico pi\u00f9 idonea.<span class=\"_ _567\"> </span>Per \u201cattivit\u00e0 operative cessate\u201d si deve intendere un importante ramo autonomo o ar<span class=\"_ _2\"></span>ea geografica <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>attivit\u00e0, <span class=\"_ _b\"></span>anche <span class=\"_ _b\"></span>facente <span class=\"_ _8\"></span>parte <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>un <span class=\"_ _8\"></span>unico <span class=\"_ _b\"></span>programma <span class=\"_ _b\"></span>coordinato <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>dismissione, piuttosto che una societ\u00e0 contr<span class=\"_ _2\"></span>ollata acquisita esclusivamente in funzione di una <span class=\"_ _2\"></span>sua rivendita.<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>Le attivit\u00e0 ed i gruppi di attivit\u00e0 non correnti in via di dismissione sono eliminati dallo stato patrimoniale al momento della dismissione.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-693": {
   "value": "8. Attivit\u00e0 non correnti e gruppi di attivit\u00e0 in via di dismissione<span class=\"_ _567\"> </span> Criteri di classificazione<span class=\"_ _567\"> </span>Sono <span class=\"_ _9\"> </span>classificate <span class=\"_ _9\"> </span>nella <span class=\"_ _9\"> </span>voce <span class=\"_ _38\"> </span>dell\u2019attivo <span class=\"_ _9\"> </span>\u201cAttivit\u00e0 <span class=\"_ _9\"> </span>non <span class=\"_ _38\"> </span>correnti <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>gruppi <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>attivit\u00e0 <span class=\"_ _9\"> </span>in  via <span class=\"_ _9\"> </span>di<span class=\"_ _567\"> </span> dismissione\u201d, <span class=\"_ _1\"> </span>e <span class=\"_ _1\"> </span>in <span class=\"_ _1\"> </span>quella <span class=\"_ _1\"> </span>del <span class=\"_ _9\"> </span>passivo <span class=\"_ _24\"> </span>\u201cPassivit\u00e0 <span class=\"_ _1\"> </span>associate <span class=\"_ _1\"> </span>ad <span class=\"_ _9\"> </span>attivit\u00e0 <span class=\"_ _24\"> </span>in <span class=\"_ _1\"> </span>via <span class=\"_ _9\"> </span>di <span class=\"_ _24\"> </span>dismissione\u201d,<span class=\"_ _567\"> </span> le attivit\u00e0/passivit\u00e0 non correnti ed i gruppi di attivit\u00e0/passivit\u00e0 il cui valor<span class=\"_ _2\"></span>e contabile sar\u00e0<span class=\"_ _567\"> </span> presumibilmente r<span class=\"_ _2\"></span>ecuperato mediante la vendita anzich\u00e9 attraverso l\u2019uso continuativo.<span class=\"_ _567\"> </span>Criteri di iscrizione<span class=\"_ _567\"> </span>Per <span class=\"_ _3\"></span>essere <span class=\"_ _a\"></span>classificate <span class=\"_ _3\"></span>nelle <span class=\"_ _a\"></span>predette <span class=\"_ _a\"></span>voci, <span class=\"_ _3\"></span>le <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>passivit\u00e0 <span class=\"_ _a\"></span>(o <span class=\"_ _a\"></span>gruppo <span class=\"_ _3\"></span>in <span class=\"_ _a\"></span>dismissione) <span class=\"_ _a\"></span>devono<span class=\"_ _567\"> </span> essere immediatamente disponibili per la vendita e devono esser<span class=\"_ _2\"></span>e riscontrati programmi attivi e<span class=\"_ _567\"> </span> concreti tali da far ritener<span class=\"_ _2\"></span>e come altamente probabile la loro dismissione entr<span class=\"_ _2\"></span>o un anno rispetto<span class=\"_ _567\"> </span> alla data di classificazione come attivit\u00e0 in via di dismissione.<span class=\"_ _567\"> </span>Criteri di valutazione<span class=\"_ _567\"> </span>In <span class=\"_ _b\"></span>seguito <span class=\"_ _8\"></span>alla <span class=\"_ _b\"></span>classificazione <span class=\"_ _8\"></span>nella <span class=\"_ _b\"></span>suddetta <span class=\"_ _8\"></span>categoria, <span class=\"_ _b\"></span>tali <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _b\"></span>sono <span class=\"_ _8\"></span>valutate <span class=\"_ _b\"></span>al <span class=\"_ _8\"></span>minore tra<span class=\"_ _567\"> </span> il loro valor<span class=\"_ _2\"></span>e contabile ed il relativo fair value, al netto dei costi di vendita, fatta eccezione per<span class=\"_ _567\"> </span> alcune <span class=\"_ _b\"></span>tipologie <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>\u2013 <span class=\"_ _b\"></span>riconducibili, <span class=\"_ _b\"></span>ad <span class=\"_ _b\"></span>esempio, <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>tutti <span class=\"_ _b\"></span>gli <span class=\"_ _b\"></span>strumenti <span class=\"_ _b\"></span>finanziari <span class=\"_ _b\"></span>rientranti<span class=\"_ _567\"> </span> nell\u2019ambito <span class=\"_ _1\"> </span>d<span class=\"_ _b\"></span>i <span class=\"_ _1\"> </span>applicazione <span class=\"_ _9\"> </span>dell\u2019IFRS <span class=\"_ _9\"> </span>9 <span class=\"_ _1\"> </span>- <span class=\"_ _9\"> </span>per <span class=\"_ _1\"> </span>le <span class=\"_ _9\"> </span>quali <span class=\"_ _1\"> </span>il <span class=\"_ _9\"> </span>principio <span class=\"_ _1\"> </span>IFRS <span class=\"_ _9\"> </span>5 <span class=\"_ _1\"> </span>prevede <span class=\"_ _1\"> </span>si <span class=\"_ _9\"> </span>debba<span class=\"_ _567\"> </span> continuare ad applicar<span class=\"_ _2\"></span>e i criteri valutativi del principio contabile di riferimento.<span class=\"_ _567\"> </span>Nell\u2019ipotesi in cui i beni in dismissione siano ammortizzabili, a decorrer<span class=\"_ _2\"></span>e dall\u2019esercizio di<span class=\"_ _567\"> </span> classificazione <span class=\"_ _3\"></span>tra <span class=\"_ _3\"></span>le <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _3\"></span>non <span class=\"_ _a\"></span>correnti <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>via <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>dismissione <span class=\"_ _3\"></span>cessa <span class=\"_ _a\"></span>il <span class=\"_ _3\"></span>processo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ammortamento.<span class=\"_ _567\"> </span>I <span class=\"_ _b\"></span>proventi <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>gli <span class=\"_ _b\"></span>oneri <span class=\"_ _b\"></span>riconducibili <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>gruppi <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>passivit\u00e0 <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>via <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>dismissione, <span class=\"_ _8\"></span>qualora<span class=\"_ _567\"> </span> riconducibili alla fattispecie delle attivit\u00e0 operative cessate (\u201cdiscontinued operations\u201d ai sensi<span class=\"_ _567\"> </span> dell\u2019IFRS <span class=\"_ _8\"></span>5), <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>esposti <span class=\"_ _1d\"></span>nel <span class=\"_ _8\"></span>conto <span class=\"_ _8\"></span>economico, <span class=\"_ _1d\"></span>al <span class=\"_ _8\"></span>netto <span class=\"_ _8\"></span>dell\u2019effetto <span class=\"_ _8\"></span>fiscale, <span class=\"_ _8\"></span>nella <span class=\"_ _1d\"></span>voce <span class=\"_ _8\"></span>\u201c320.<span class=\"_ _567\"> </span>Utile <span class=\"_ _8\"></span>(Perdita) <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>operat<span class=\"_ _b\"></span>ive <span class=\"_ _8\"></span>cessate <span class=\"_ _8\"></span>al <span class=\"_ _1d\"></span>netto <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>imposte\u201d <span class=\"_ _1d\"></span>mentre <span class=\"_ _8\"></span>quelli <span class=\"_ _8\"></span>relativi <span class=\"_ _8\"></span>a singole attivit\u00e0 non correnti in via di dismissione sono iscritti nella voce di conto economico pi\u00f9 idonea.<span class=\"_ _567\"> </span>Per \u201cattivit\u00e0 operative cessate\u201d si deve intendere un importante ramo autonomo o ar<span class=\"_ _2\"></span>ea geografica <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>attivit\u00e0, <span class=\"_ _b\"></span>anche <span class=\"_ _b\"></span>facente <span class=\"_ _8\"></span>parte <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>un <span class=\"_ _8\"></span>unico <span class=\"_ _b\"></span>programma <span class=\"_ _b\"></span>coordinato <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>dismissione, piuttosto che una societ\u00e0 contr<span class=\"_ _2\"></span>ollata acquisita esclusivamente in funzione di una <span class=\"_ _2\"></span>sua rivendita.<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>Le attivit\u00e0 ed i gruppi di attivit\u00e0 non correnti in via di dismissione sono eliminati dallo stato patrimoniale al momento della dismissione.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-678": {
   "value": "8. Attivit\u00e0 non correnti e gruppi di attivit\u00e0 in via di dismissione<span class=\"_ _567\"> </span>Criteri di classificazione<span class=\"_ _567\"> </span>Sono <span class=\"_ _9\"> </span>classificate <span class=\"_ _9\"> </span>nella <span class=\"_ _9\"> </span>voce <span class=\"_ _38\"> </span>dell\u2019attivo <span class=\"_ _9\"> </span>\u201cAttivit\u00e0 <span class=\"_ _9\"> </span>non <span class=\"_ _38\"> </span>correnti <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>gruppi <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>attivit\u00e0 <span class=\"_ _9\"> </span>in  via <span class=\"_ _9\"> </span>di<span class=\"_ _567\"> </span>dismissione\u201d, <span class=\"_ _1\"> </span>e <span class=\"_ _1\"> </span>in <span class=\"_ _1\"> </span>quella <span class=\"_ _1\"> </span>del <span class=\"_ _9\"> </span>passivo <span class=\"_ _24\"> </span>\u201cPassivit\u00e0 <span class=\"_ _1\"> </span>associate <span class=\"_ _1\"> </span>ad <span class=\"_ _9\"> </span>attivit\u00e0 <span class=\"_ _24\"> </span>in <span class=\"_ _1\"> </span>via <span class=\"_ _9\"> </span>di <span class=\"_ _24\"> </span>dismissione\u201d,<span class=\"_ _567\"> </span>le attivit\u00e0/passivit\u00e0 non correnti ed i gruppi di attivit\u00e0/passivit\u00e0 il cui valor<span class=\"_ _2\"></span>e contabile sar\u00e0<span class=\"_ _567\"> </span>presumibilmente r<span class=\"_ _2\"></span>ecuperato mediante la vendita anzich\u00e9 attraverso l\u2019uso continuativo.<span class=\"_ _567\"> </span>Criteri di iscrizione<span class=\"_ _567\"> </span>Per <span class=\"_ _3\"></span>essere <span class=\"_ _a\"></span>classificate <span class=\"_ _3\"></span>nelle <span class=\"_ _a\"></span>predette <span class=\"_ _a\"></span>voci, <span class=\"_ _3\"></span>le <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>passivit\u00e0 <span class=\"_ _a\"></span>(o <span class=\"_ _a\"></span>gruppo <span class=\"_ _3\"></span>in <span class=\"_ _a\"></span>dismissione) <span class=\"_ _a\"></span>devono<span class=\"_ _567\"> </span>essere immediatamente disponibili per la vendita e devono esser<span class=\"_ _2\"></span>e riscontrati programmi attivi e<span class=\"_ _567\"> </span>concreti tali da far ritener<span class=\"_ _2\"></span>e come altamente probabile la loro dismissione entr<span class=\"_ _2\"></span>o un anno rispetto<span class=\"_ _567\"> </span>alla data di classificazione come attivit\u00e0 in via di dismissione.<span class=\"_ _567\"> </span>Criteri di valutazione<span class=\"_ _567\"> </span>In <span class=\"_ _b\"></span>seguito <span class=\"_ _8\"></span>alla <span class=\"_ _b\"></span>classificazione <span class=\"_ _8\"></span>nella <span class=\"_ _b\"></span>suddetta <span class=\"_ _8\"></span>categoria, <span class=\"_ _b\"></span>tali <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _b\"></span>sono <span class=\"_ _8\"></span>valutate <span class=\"_ _b\"></span>al <span class=\"_ _8\"></span>minore tra<span class=\"_ _567\"> </span>il loro valor<span class=\"_ _2\"></span>e contabile ed il relativo fair value, al netto dei costi di vendita, fatta eccezione per<span class=\"_ _567\"> </span>alcune <span class=\"_ _b\"></span>tipologie <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>\u2013 <span class=\"_ _b\"></span>riconducibili, <span class=\"_ _b\"></span>ad <span class=\"_ _b\"></span>esempio, <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>tutti <span class=\"_ _b\"></span>gli <span class=\"_ _b\"></span>strumenti <span class=\"_ _b\"></span>finanziari <span class=\"_ _b\"></span>rientranti<span class=\"_ _567\"> </span>nell\u2019ambito <span class=\"_ _1\"> </span>d<span class=\"_ _b\"></span>i <span class=\"_ _1\"> </span>applicazione <span class=\"_ _9\"> </span>dell\u2019IFRS <span class=\"_ _9\"> </span>9 <span class=\"_ _1\"> </span>- <span class=\"_ _9\"> </span>per <span class=\"_ _1\"> </span>le <span class=\"_ _9\"> </span>quali <span class=\"_ _1\"> </span>il <span class=\"_ _9\"> </span>principio <span class=\"_ _1\"> </span>IFRS <span class=\"_ _9\"> </span>5 <span class=\"_ _1\"> </span>prevede <span class=\"_ _1\"> </span>si <span class=\"_ _9\"> </span>debba<span class=\"_ _567\"> </span>continuare ad applicar<span class=\"_ _2\"></span>e i criteri valutativi del principio contabile di riferimento.<span class=\"_ _567\"> </span>Nell\u2019ipotesi in cui i beni in dismissione siano ammortizzabili, a decorrer<span class=\"_ _2\"></span>e dall\u2019esercizio di<span class=\"_ _567\"> </span>classificazione <span class=\"_ _3\"></span>tra <span class=\"_ _3\"></span>le <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _3\"></span>non <span class=\"_ _a\"></span>correnti <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>via <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>dismissione <span class=\"_ _3\"></span>cessa <span class=\"_ _a\"></span>il <span class=\"_ _3\"></span>processo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ammortamento.<span class=\"_ _567\"> </span>I <span class=\"_ _b\"></span>proventi <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>gli <span class=\"_ _b\"></span>oneri <span class=\"_ _b\"></span>riconducibili <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>gruppi <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>passivit\u00e0 <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>via <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>dismissione, <span class=\"_ _8\"></span>qualora<span class=\"_ _567\"> </span>riconducibili alla fattispecie delle attivit\u00e0 operative cessate (\u201cdiscontinued operations\u201d ai sensi<span class=\"_ _567\"> </span>dell\u2019IFRS <span class=\"_ _8\"></span>5), <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>esposti <span class=\"_ _1d\"></span>nel <span class=\"_ _8\"></span>conto <span class=\"_ _8\"></span>economico, <span class=\"_ _1d\"></span>al <span class=\"_ _8\"></span>netto <span class=\"_ _8\"></span>dell\u2019effetto <span class=\"_ _8\"></span>fiscale, <span class=\"_ _8\"></span>nella <span class=\"_ _1d\"></span>voce <span class=\"_ _8\"></span>\u201c320.<span class=\"_ _567\"> </span><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs3cd\">Utile <span class=\"_ _8\"></span>(Perdita) <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>operat<span class=\"_ _b\"></span>ive <span class=\"_ _8\"></span>cessate <span class=\"_ _8\"></span>al <span class=\"_ _1d\"></span>netto <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>imposte\u201d <span class=\"_ _1d\"></span>mentre <span class=\"_ _8\"></span>quelli <span class=\"_ _8\"></span>relativi <span class=\"_ _8\"></span>a </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd6 gs3ce\">singole attivit\u00e0 non correnti in via di dismissione sono iscritti nella voce di conto economico </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs3cf\">pi\u00f9 idonea.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws10d gs3d0\">Per \u201cattivit\u00e0 operative cessate\u201d si deve intendere un importante ramo autonomo o ar<span class=\"_ _2\"></span>ea </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs3d1\">geografica <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>attivit\u00e0, <span class=\"_ _b\"></span>anche <span class=\"_ _b\"></span>facente <span class=\"_ _8\"></span>parte <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>un <span class=\"_ _8\"></span>unico <span class=\"_ _b\"></span>programma <span class=\"_ _b\"></span>coordinato <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>dismissione, </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs3d2\">piuttosto che una societ\u00e0 contr<span class=\"_ _2\"></span>ollata acquisita esclusivamente in funzione di una <span class=\"_ _2\"></span>sua rivendita.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs3d3\">Criteri di cancellazione<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws8c gs3d4\">Le attivit\u00e0 ed i gruppi di attivit\u00e0 non correnti in via di dismissione sono eliminati dallo stato </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs3d5\">patrimoniale al momento della dismissione.<span class=\"_ _567\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-645": {
   "value": "11. Passivit\u00e0 finanziarie valutate al costo ammortizzato<span class=\"_ _567\"> </span>Criteri di classificazione<span class=\"_ _567\"> </span>I Debiti verso banche, i Debiti verso clientela e i Titoli in circolazione ricompr<span class=\"_ _2\"></span>endono le varie<span class=\"_ _567\"> </span> forme di provvista interbancaria e con clientela, le operazioni di pr<span class=\"_ _2\"></span>onti contro termine con<span class=\"_ _567\"> </span> obbligo <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>riacquisto <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>termine <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>la <span class=\"_ _b\"></span>raccolta <span class=\"_ _8\"></span>effettuata <span class=\"_ _b\"></span>attraverso <span class=\"_ _8\"></span>certificati <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>deposito, <span class=\"_ _8\"></span>titoli<span class=\"_ _567\"> </span> obbligazionari ed altri strumenti di raccolta in circolazione, al netto degli eventuali ammontari<span class=\"_ _567\"> </span> riacquistati. Sono inoltr<span class=\"_ _2\"></span>e inclusi i debiti iscritti dall\u2019impresa <span class=\"_ _2\"></span>in qualit\u00e0 di locatario nell\u2019ambito di<span class=\"_ _567\"> </span> operazioni di leasing.<span class=\"_ _567\"> </span>Criteri di iscrizione<span class=\"_ _567\"> </span>La <span class=\"_ _b\"></span>prima iscrizione <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>tali <span class=\"_ _b\"></span>passivit\u00e0 <span class=\"_ _b\"></span>finanziarie <span class=\"_ _b\"></span>avviene <span class=\"_ _b\"></span>alla <span class=\"_ _b\"></span>data <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>sottoscrizione <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>contratto,<span class=\"_ _567\"> </span> che normalmente coincide con il momento della ricezione delle somme raccolte o della<span class=\"_ _567\"> </span> emissione dei titoli di debito. La prima iscrizione \u00e8 effettuata sulla base del fair value delle<span class=\"_ _567\"> </span> passivit\u00e0, normalmente pari all\u2019ammontare incassato o al pr<span class=\"_ _2\"></span>ezzo di emissione, aumentato degli<span class=\"_ _567\"> </span> eventuali costi/proventi aggiuntivi dir<span class=\"_ _2\"></span>ettamente attribuibili alla singola operazione di provvista<span class=\"_ _567\"> </span> o di emissione.<span class=\"_ _567\"> </span>Criteri di valutazione<span class=\"_ _567\"> </span>Dopo la rilevazione iniziale, le passivit\u00e0 finanziarie vengono valutate al costo ammortizzato <span class=\"_ _b\"></span>col<span class=\"_ _567\"> </span> metodo del tasso di interesse ef<span class=\"_ _2\"></span>fettivo. Fanno eccezione le passivit\u00e0 a breve termine, per cui il<span class=\"_ _567\"> </span> fattore temporale risulta trascurabile, che rimangono iscritte per il valor<span class=\"_ _2\"></span>e incassato. I debiti per<span class=\"_ _567\"> </span> leasing vengono rivalutati quando vi \u00e8 <span class=\"_ _2\"></span>una lease modification (e.g. una modifica del perimetr<span class=\"_ _2\"></span>o<span class=\"_ _567\"> </span> del contratto), che non \u00e8 contabilizzata/considerata come contratto separato.<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>Le <span class=\"_ _1\"> </span>passivit\u00e0 <span class=\"_ _1\"> </span>finanziarie <span class=\"_ _1\"> </span>sono <span class=\"_ _1\"> </span>cancel<span class=\"_ _b\"></span>late <span class=\"_ _1\"> </span>dal <span class=\"_ _1\"> </span>bilancio <span class=\"_ _1\"> </span>quando <span class=\"_ _1\"> </span>risultano <span class=\"_ _9\"> </span>scadute <span class=\"_ _24\"> </span>o <span class=\"_ _9\"> </span>estinte. <span class=\"_ _24\"> </span>La<span class=\"_ _567\"> </span> cancellazione avviene anche in <span class=\"_ _2\"></span>presenza di riacquisto <span class=\"_ _2\"></span>di titoli obbligazionari precedentemente<span class=\"_ _567\"> </span> emessi; <span class=\"_ _7d\"></span>la <span class=\"_ _3\"></span>differenza <span class=\"_ _7d\"></span>tra <span class=\"_ _7d\"></span>valore <span class=\"_ _7d\"></span>contabile <span class=\"_ _3\"></span>della <span class=\"_ _7d\"></span>passivit\u00e0 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>l\u2019ammontare <span class=\"_ _7d\"></span>corrisposto <span class=\"_ _7d\"></span>per <span class=\"_ _3\"></span>acquistarla<span class=\"_ _567\"> </span> viene registrata a Conto Economico.<span class=\"_ _567\"> </span>Il <span class=\"_ _8\"></span>ricollocamento <span class=\"_ _8\"></span>sul <span class=\"_ _8\"></span>mercato <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>titoli <span class=\"_ _8\"></span>propri <span class=\"_ _8\"></span>successivamente <span class=\"_ _8\"></span>al <span class=\"_ _b\"></span>loro <span class=\"_ _8\"></span>riacquisto <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>considerato<span class=\"_ _567\"> </span> come una nuova emissione con iscrizione al nuovo prezzo di collocamento.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-719": {
   "value": "11. Passivit\u00e0 finanziarie valutate al costo ammortizzato<span class=\"_ _567\"> </span>Criteri di classificazione<span class=\"_ _567\"> </span>I Debiti verso banche, i Debiti verso clientela e i Titoli in circolazione ricompr<span class=\"_ _2\"></span>endono le varie<span class=\"_ _567\"> </span>forme di provvista interbancaria e con clientela, le operazioni di pr<span class=\"_ _2\"></span>onti contro termine con<span class=\"_ _567\"> </span>obbligo <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>riacquisto <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>termine <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>la <span class=\"_ _b\"></span>raccolta <span class=\"_ _8\"></span>effettuata <span class=\"_ _b\"></span>attraverso <span class=\"_ _8\"></span>certificati <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>deposito, <span class=\"_ _8\"></span>titoli<span class=\"_ _567\"> </span>obbligazionari ed altri strumenti di raccolta in circolazione, al netto degli eventuali ammontari<span class=\"_ _567\"> </span>riacquistati. Sono inoltr<span class=\"_ _2\"></span>e inclusi i debiti iscritti dall\u2019impresa <span class=\"_ _2\"></span>in qualit\u00e0 di locatario nell\u2019ambito di<span class=\"_ _567\"> </span>operazioni di leasing.<span class=\"_ _567\"> </span>Criteri di iscrizione<span class=\"_ _567\"> </span>La <span class=\"_ _b\"></span>prima iscrizione <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>tali <span class=\"_ _b\"></span>passivit\u00e0 <span class=\"_ _b\"></span>finanziarie <span class=\"_ _b\"></span>avviene <span class=\"_ _b\"></span>alla <span class=\"_ _b\"></span>data <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>sottoscrizione <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>contratto,<span class=\"_ _567\"> </span>che normalmente coincide con il momento della ricezione delle somme raccolte o della<span class=\"_ _567\"> </span>emissione dei titoli di debito. La prima iscrizione \u00e8 effettuata sulla base del fair value delle<span class=\"_ _567\"> </span>passivit\u00e0, normalmente pari all\u2019ammontare incassato o al pr<span class=\"_ _2\"></span>ezzo di emissione, aumentato degli<span class=\"_ _567\"> </span>eventuali costi/proventi aggiuntivi dir<span class=\"_ _2\"></span>ettamente attribuibili alla singola operazione di provvista<span class=\"_ _567\"> </span>o di emissione.<span class=\"_ _567\"> </span>Criteri di valutazione<span class=\"_ _567\"> </span>Dopo la rilevazione iniziale, le passivit\u00e0 finanziarie vengono valutate al costo ammortizzato <span class=\"_ _b\"></span>col<span class=\"_ _567\"> </span>metodo del tasso di interesse ef<span class=\"_ _2\"></span>fettivo. Fanno eccezione le passivit\u00e0 a breve termine, per cui il<span class=\"_ _567\"> </span>fattore temporale risulta trascurabile, che rimangono iscritte per il valor<span class=\"_ _2\"></span>e incassato. I debiti per<span class=\"_ _567\"> </span>leasing vengono rivalutati quando vi \u00e8 <span class=\"_ _2\"></span>una lease modification (e.g. una modifica del perimetr<span class=\"_ _2\"></span>o<span class=\"_ _567\"> </span>del contratto), che non \u00e8 contabilizzata/considerata come contratto separato.<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>Le <span class=\"_ _1\"> </span>passivit\u00e0 <span class=\"_ _1\"> </span>finanziarie <span class=\"_ _1\"> </span>sono <span class=\"_ _1\"> </span>cancel<span class=\"_ _b\"></span>late <span class=\"_ _1\"> </span>dal <span class=\"_ _1\"> </span>bilancio <span class=\"_ _1\"> </span>quando <span class=\"_ _1\"> </span>risultano <span class=\"_ _9\"> </span>scadute <span class=\"_ _24\"> </span>o <span class=\"_ _9\"> </span>estinte. <span class=\"_ _24\"> </span>La<span class=\"_ _567\"> </span>cancellazione avviene anche in <span class=\"_ _2\"></span>presenza di riacquisto <span class=\"_ _2\"></span>di titoli obbligazionari precedentemente<span class=\"_ _567\"> </span>emessi; <span class=\"_ _7d\"></span>la <span class=\"_ _3\"></span>differenza <span class=\"_ _7d\"></span>tra <span class=\"_ _7d\"></span>valore <span class=\"_ _7d\"></span>contabile <span class=\"_ _3\"></span>della <span class=\"_ _7d\"></span>passivit\u00e0 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>l\u2019ammontare <span class=\"_ _7d\"></span>corrisposto <span class=\"_ _7d\"></span>per <span class=\"_ _3\"></span>acquistarla<span class=\"_ _567\"> </span>viene registrata a Conto Economico.<span class=\"_ _567\"> </span>Il <span class=\"_ _8\"></span>ricollocamento <span class=\"_ _8\"></span>sul <span class=\"_ _8\"></span>mercato <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>titoli <span class=\"_ _8\"></span>propri <span class=\"_ _8\"></span>successivamente <span class=\"_ _8\"></span>al <span class=\"_ _b\"></span>loro <span class=\"_ _8\"></span>riacquisto <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>considerato<span class=\"_ _567\"> </span>come una nuova emissione con iscrizione al nuovo prezzo di collocamento.<span class=\"_ _567\"> </span>12. Passivit\u00e0 finanziarie di negoziazione<span class=\"_ _567\"> </span>Criteri di iscrizione e classificazione<span class=\"_ _567\"> </span>Gli <span class=\"_ _2\"></span>strumenti finanziari <span class=\"_ _2\"></span>imputati <span class=\"_ _2\"></span>a questa <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>sono iscritti <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data di <span class=\"_ _2\"></span>sottoscrizione <span class=\"_ _2\"></span>o alla <span class=\"_ _2\"></span>data<span class=\"_ _567\"> </span> di emissione a un valore pari al fair value dello strumento, senza considerar<span class=\"_ _2\"></span>e eventuali costi o<span class=\"_ _567\"> </span> proventi di transazione dir<span class=\"_ _2\"></span>ettamente imputabili agli stessi.<span class=\"_ _567\"> </span>Sono iscritti <span class=\"_ _b\"></span>in questa <span class=\"_ _b\"></span>voce, <span class=\"_ _b\"></span>in particolare, gli <span class=\"_ _b\"></span>strumenti derivat<span class=\"_ _b\"></span>i di <span class=\"_ _b\"></span>negoziazione con <span class=\"_ _b\"></span>fair <span class=\"_ _b\"></span>value<span class=\"_ _567\"> </span> negativo.<span class=\"_ _567\"> </span>Criteri di valutazione e di rilevazione delle componenti reddituali<span class=\"_ _567\"> </span>Le Passivit\u00e0 <span class=\"_ _2\"></span>finanziarie di <span class=\"_ _2\"></span>negoziazione sono <span class=\"_ _2\"></span>valutate al <span class=\"_ _2\"></span>fair value <span class=\"_ _2\"></span>con r<span class=\"_ _2\"></span>egistrazione degli <span class=\"_ _2\"></span>effetti<span class=\"_ _567\"> </span> a Conto Economico.<span class=\"_ _567\"> </span>Criteri di cancellazione<span class=\"_ _567\"> </span>Le <span class=\"_ _a\"></span>Passivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _2\"></span>detenute <span class=\"_ _a\"></span>per <span class=\"_ _2\"></span>negoziazione <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>cancellate <span class=\"_ _a\"></span>dal <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>quando <span class=\"_ _a\"></span>scadono<span class=\"_ _567\"> </span> i <span class=\"_ _1d\"></span>diritti <span class=\"_ _24\"> </span>contrattuali <span class=\"_ _24\"></span>sui <span class=\"_ _24\"></span>relativi <span class=\"_ _1d\"></span>flussi <span class=\"_ _1d\"></span>finanziari <span class=\"_ _24\"> </span>o <span class=\"_ _24\"></span>quando <span class=\"_ _1d\"></span>la <span class=\"_ _24\"> </span>passivit\u00e0 <span class=\"_ _24\"></span>finanziaria <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _24\"> </span>ceduta <span class=\"_ _24\"></span>con<span class=\"_ _567\"> </span> trasferimento sostanziale di tutti i rischi ed i benefici derivanti dalla propriet\u00e0 della stessa.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-679": {
   "value": "10. Fondi per rischi ed oneri<span class=\"_ _567\"> </span>Fondi per rischi ed oneri a fronte di impegni e garanzie rilasciate<span class=\"_ _567\"> </span>La sottovoce dei fondi per rischi ed oneri in esame accoglie i fondi per rischio di credito rilevati<span class=\"_ _567\"> </span> a fronte degli impegni ad er<span class=\"_ _2\"></span>ogare fondi ed alle garanzie rilasciate che rientrano nel perimetro di<span class=\"_ _567\"> </span> applicazione delle regole sull\u2019impairment ai sensi dell\u2019IFRS 9. Per tali fattispecie sono adottate,<span class=\"_ _567\"> </span> in linea di principio, le medesime modalit\u00e0 di allocazione tra i tre stadi di rischio cr<span class=\"_ _2\"></span>editizio (stage)<span class=\"_ _567\"> </span> e <span class=\"_ _2\"></span>di calcolo <span class=\"_ _a\"></span>della per<span class=\"_ _2\"></span>dita attesa <span class=\"_ _a\"></span>esposte con <span class=\"_ _a\"></span>riferimento alle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _2\"></span>valutate al <span class=\"_ _a\"></span>costo<span class=\"_ _567\"> </span> ammortizzato o al fair value con impatto sulla redditivit\u00e0 complessiva.<span class=\"_ _567\"> </span>Altri fondi per rischi ed oneri<span class=\"_ _567\"> </span>I fondi per rischi e oneri accolgono gli accantonamenti effettuati a fr<span class=\"_ _2\"></span>onte di obbligazioni legali<span class=\"_ _567\"> </span> o riferiti a <span class=\"_ _b\"></span>rapporti di <span class=\"_ _b\"></span>lavoro, oppure a contenziosi, anche <span class=\"_ _b\"></span>fiscali, che <span class=\"_ _b\"></span>siano il <span class=\"_ _b\"></span>risultato di <span class=\"_ _b\"></span>eventi<span class=\"_ _567\"> </span> passati, <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>le <span class=\"_ _24\"></span>quali <span class=\"_ _1d\"></span>sia <span class=\"_ _1d\"></span>probabile <span class=\"_ _1d\"></span>l\u2019impiego <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>risorse <span class=\"_ _1d\"></span>economiche <span class=\"_ _24\"></span>per <span class=\"_ _1d\"></span>l\u2019adempimento <span class=\"_ _1d\"></span>delle<span class=\"_ _567\"> </span> obbligazioni stesse, purch\u00e9 possa esser<span class=\"_ _2\"></span>e effettuata una previsione attendibile del r<span class=\"_ _2\"></span>elativo<span class=\"_ _567\"> </span> ammontare.<span class=\"_ _567\"> </span>Gli <span class=\"_ _2\"></span>accantonamenti rispettano <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>miglior stima <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>flussi di <span class=\"_ _2\"></span>cassa <span class=\"_ _2\"></span>futuri necessari <span class=\"_ _a\"></span>per adempiere<span class=\"_ _567\"> </span> l\u2019obbligazione esistente alla data di bilancio. Nei casi in cui l\u2019effetto tempo sia un aspetto<span class=\"_ _567\"> </span> rilevante, gli importi accantonati sono sottoposti ad attualizzazione considerando la stima della<span class=\"_ _567\"> </span> scadenza <span class=\"_ _8\"></span>temporale <span class=\"_ _b\"></span>dell\u2019obbligazione. <span class=\"_ _8\"></span>Il <span class=\"_ _8\"></span>tasso <span class=\"_ _8\"></span>d\u2019attualizzazione <span class=\"_ _8\"></span>riflette <span class=\"_ _b\"></span>le <span class=\"_ _8\"></span>valutazioni <span class=\"_ _8\"></span>correnti<span class=\"_ _567\"> </span> del valore attuale del denar<span class=\"_ _2\"></span>o, tenendo conto dei rischi specifici connessi alla passivit\u00e0.<span class=\"_ _567\"> </span>La valutazione dei premi anzianit\u00e0 ai dipendenti \u00e8 curata da attuari indipendenti esterni, e<span class=\"_ _567\"> </span> segue le medesime logiche di calcolo gi\u00e0 descritte per il fondo di T<span class=\"_ _3\"></span>rattamento di Fine Rapporto<span class=\"_ _567\"> </span> del personale. Gli utili e le perdite attuariali vengono rilevati tutti immediatamente nel conto<span class=\"_ _567\"> </span> economico.<span class=\"_ _567\"> </span>Criteri di rilevazione delle componenti reddituali<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019accantonamento \u00e8 rilevato a Conto Economico.<span class=\"_ _567\"> </span> Gli ef<span class=\"_ _2\"></span>fetti derivanti dal <span class=\"_ _2\"></span>trascorrere <span class=\"_ _2\"></span>del tempo per <span class=\"_ _2\"></span>l\u2019attualizzazione dei flussi <span class=\"_ _2\"></span>futuri di cassa <span class=\"_ _2\"></span>sono<span class=\"_ _567\"> </span> registrati a Conto Economico tra gli accantonamenti.<span class=\"_ _567\"> </span>Esposizioni creditizie fuori bilancio - garanzie rilasciate ed impegni<span class=\"_ _567\"> </span>Le esposizioni creditizie fuori bilancio sono rappr<span class=\"_ _2\"></span>esentate dalle garanzie rilasciate e dagli impegni <span class=\"_ _1d\"></span>ad <span class=\"_ _1d\"></span>erogare <span class=\"_ _1d\"></span>fondi <span class=\"_ _1d\"></span>a <span class=\"_ _24\"></span>condizioni <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>termini <span class=\"_ _24\"></span>predefiniti <span class=\"_ _1d\"></span>che <span class=\"_ _1d\"></span>comportano <span class=\"_ _24\"></span>l\u2019assunzione <span class=\"_ _1d\"></span>di un rischio creditizio e rientrano nel perimetr<span class=\"_ _2\"></span>o delle disposizioni in tema di impairment previsti dall\u2019IFRS 9.<span class=\"_ _567\"> </span>Il valore di prima iscrizione delle garanzie rilasciate \u00e8 pari al fair value, che normalmente corrisponde all\u2019importo ricevuto al momento dell\u2019emissione della garanzia.<span class=\"_ _567\"> </span>Successivamente le garanzie rilasciate sono valutate al maggiore tra l\u2019importo rilevato in sede di prima iscrizione, al netto di eventuale quota ammortizzata, e l\u2019importo stimato per <span class=\"_ _b\"></span>adempiere all\u2019obbligazione.<span class=\"_ _567\"> </span>Ai <span class=\"_ _a\"></span>fini <span class=\"_ _2\"></span>del <span class=\"_ _a\"></span>calcolo <span class=\"_ _2\"></span>della <span class=\"_ _a\"></span>perdita <span class=\"_ _a\"></span>attesa <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>utilizzate <span class=\"_ _a\"></span>le <span class=\"_ _2\"></span>stesse <span class=\"_ _a\"></span>metodologie <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>allocazione <span class=\"_ _2\"></span>nei <span class=\"_ _a\"></span>tre stadi di rischio creditizio pr<span class=\"_ _2\"></span>eviste dall\u2019IFRS 9 e gi\u00e0 descritte nell\u2019ambito della parte \u201c3 \u2013 Attivit\u00e0 finanziarie <span class=\"_ _b\"></span>valutate <span class=\"_ _b\"></span>al <span class=\"_ _8\"></span>costo <span class=\"_ _b\"></span>ammortizzato\u201d <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>\u201c2 \u2013 <span class=\"_ _8\"></span>Attivit\u00e0 <span class=\"_ _b\"></span>finanziarie <span class=\"_ _b\"></span>valutate <span class=\"_ _8\"></span>al <span class=\"_ _b\"></span>fair <span class=\"_ _b\"></span>value <span class=\"_ _b\"></span>con impatto sulla redditivit\u00e0 complessiva\u201d nonch\u00e9 nella parte \u201c16 \u2013 Altr<span class=\"_ _2\"></span>e informazioni, Modalit\u00e0 di determinazione delle perdite di valor<span class=\"_ _2\"></span>e di attivit\u00e0 finanziarie (impairment)\u201d.<span class=\"_ _567\"> </span>Come rappresentato nella parte \u201c10 \u2013 Fondi per rischi e oneri\u201d, i fondi corr<span class=\"_ _2\"></span>elati alla svalutazione di garanzie rilasciate ed impegni ad erogar<span class=\"_ _2\"></span>e fondi sono iscritti nella voce di stato patrimoniale \u201c100. Fondi per rischi e oneri: a) impegni e garanzie rilasciate\u201d, in conformit\u00e0 alle disposizioni contenute nella Circolar<span class=\"_ _2\"></span>e n. 262 di Banca d\u2019Italia; la contropartita \u00e8 la voce di conto economico \u201c200. Accantonamenti netti ai fondi per rischi e oneri: a) impegni e garanzie rilasciate\u201d.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-659": {
   "value": "10. Fondi per rischi ed oneri<span class=\"_ _567\"> </span>Fondi per rischi ed oneri a fronte di impegni e garanzie rilasciate<span class=\"_ _567\"> </span>La sottovoce dei fondi per rischi ed oneri in esame accoglie i fondi per rischio di credito rilevati<span class=\"_ _567\"> </span> a fronte degli impegni ad er<span class=\"_ _2\"></span>ogare fondi ed alle garanzie rilasciate che rientrano nel perimetro di<span class=\"_ _567\"> </span> applicazione delle regole sull\u2019impairment ai sensi dell\u2019IFRS 9. Per tali fattispecie sono adottate,<span class=\"_ _567\"> </span> in linea di principio, le medesime modalit\u00e0 di allocazione tra i tre stadi di rischio cr<span class=\"_ _2\"></span>editizio (stage)<span class=\"_ _567\"> </span> e <span class=\"_ _2\"></span>di calcolo <span class=\"_ _a\"></span>della per<span class=\"_ _2\"></span>dita attesa <span class=\"_ _a\"></span>esposte con <span class=\"_ _a\"></span>riferimento alle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _2\"></span>valutate al <span class=\"_ _a\"></span>costo<span class=\"_ _567\"> </span> ammortizzato o al fair value con impatto sulla redditivit\u00e0 complessiva.<span class=\"_ _567\"> </span>Altri fondi per rischi ed oneri<span class=\"_ _567\"> </span>I fondi per rischi e oneri accolgono gli accantonamenti effettuati a fr<span class=\"_ _2\"></span>onte di obbligazioni legali<span class=\"_ _567\"> </span> o riferiti a <span class=\"_ _b\"></span>rapporti di <span class=\"_ _b\"></span>lavoro, oppure a contenziosi, anche <span class=\"_ _b\"></span>fiscali, che <span class=\"_ _b\"></span>siano il <span class=\"_ _b\"></span>risultato di <span class=\"_ _b\"></span>eventi<span class=\"_ _567\"> </span> passati, <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>le <span class=\"_ _24\"></span>quali <span class=\"_ _1d\"></span>sia <span class=\"_ _1d\"></span>probabile <span class=\"_ _1d\"></span>l\u2019impiego <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>risorse <span class=\"_ _1d\"></span>economiche <span class=\"_ _24\"></span>per <span class=\"_ _1d\"></span>l\u2019adempimento <span class=\"_ _1d\"></span>delle<span class=\"_ _567\"> </span> obbligazioni stesse, purch\u00e9 possa esser<span class=\"_ _2\"></span>e effettuata una previsione attendibile del r<span class=\"_ _2\"></span>elativo<span class=\"_ _567\"> </span> ammontare.<span class=\"_ _567\"> </span>Gli <span class=\"_ _2\"></span>accantonamenti rispettano <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>miglior stima <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>flussi di <span class=\"_ _2\"></span>cassa <span class=\"_ _2\"></span>futuri necessari <span class=\"_ _a\"></span>per adempiere<span class=\"_ _567\"> </span> l\u2019obbligazione esistente alla data di bilancio. Nei casi in cui l\u2019effetto tempo sia un aspetto<span class=\"_ _567\"> </span> rilevante, gli importi accantonati sono sottoposti ad attualizzazione considerando la stima della<span class=\"_ _567\"> </span> scadenza <span class=\"_ _8\"></span>temporale <span class=\"_ _b\"></span>dell\u2019obbligazione. <span class=\"_ _8\"></span>Il <span class=\"_ _8\"></span>tasso <span class=\"_ _8\"></span>d\u2019attualizzazione <span class=\"_ _8\"></span>riflette <span class=\"_ _b\"></span>le <span class=\"_ _8\"></span>valutazioni <span class=\"_ _8\"></span>correnti<span class=\"_ _567\"> </span> del valore attuale del denar<span class=\"_ _2\"></span>o, tenendo conto dei rischi specifici connessi alla passivit\u00e0.<span class=\"_ _567\"> </span>La valutazione dei premi anzianit\u00e0 ai dipendenti \u00e8 curata da attuari indipendenti esterni, e<span class=\"_ _567\"> </span> segue le medesime logiche di calcolo gi\u00e0 descritte per il fondo di T<span class=\"_ _3\"></span>rattamento di Fine Rapporto<span class=\"_ _567\"> </span> del personale. Gli utili e le perdite attuariali vengono rilevati tutti immediatamente nel conto<span class=\"_ _567\"> </span> economico.<span class=\"_ _567\"> </span>Criteri di rilevazione delle componenti reddituali<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019accantonamento \u00e8 rilevato a Conto Economico.<span class=\"_ _567\"> </span> Gli ef<span class=\"_ _2\"></span>fetti derivanti dal <span class=\"_ _2\"></span>trascorrere <span class=\"_ _2\"></span>del tempo per <span class=\"_ _2\"></span>l\u2019attualizzazione dei flussi <span class=\"_ _2\"></span>futuri di cassa <span class=\"_ _2\"></span>sono<span class=\"_ _567\"> </span> registrati a Conto Economico tra gli accantonamenti.<span class=\"_ _567\"> </span><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gs9a8\">2.4 T<span class=\"_ _3\"></span>ecniche di mitigazione del rischio di credito<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsb gsd23\">Nello sviluppo del processo operativo che porta all\u2019er<span class=\"_ _2\"></span>ogazione del credito, pur alla presenza di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd24\">valutazioni <span class=\"_ _b\"></span>positive <span class=\"_ _8\"></span>circa <span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>requisiti <span class=\"_ _b\"></span>necessari, <span class=\"_ _b\"></span>Banco <span class=\"_ _8\"></span>Desio <span class=\"_ _b\"></span>acquisisce <span class=\"_ _8\"></span>ogni <span class=\"_ _8\"></span>qualvolta <span class=\"_ _b\"></span>possibile<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd25\">garanzie accessorie reali e/o personali finalizzate alla mitigazione del rischio.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws20d gsd26\">Sul complesso dei crediti appar<span class=\"_ _2\"></span>e preminente la garanzia reale rappr<span class=\"_ _2\"></span>esentata dall\u2019ipoteca,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsff gsd27\">riferita principalmente alla forma tecnica dei mutui (particolarmente su immobili residenziali).<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd28\">Sempre <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>livelli <span class=\"_ _2\"></span>significativi, <span class=\"_ _2\"></span>sono <span class=\"_ _a\"></span>presenti <span class=\"_ _2\"></span>anche <span class=\"_ _a\"></span>fattispecie <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>garanzia <span class=\"_ _2\"></span>pubblica <span class=\"_ _2\"></span>quali <span class=\"_ _a\"></span>garanzie<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws96 gsd29\">e controgaranzie rilasciate dal Fondo di Garanzia per le PMI ex L. 662/96, dalla SACE o dal<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws12c gsd2a\">Fondo Europeo per gli Investimenti, nonch\u00e9 garanzie pignoratizie su valori mobiliari e/o denar<span class=\"_ _2\"></span>o.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws166 gsd2b\">Le garanzie ricevute sono redatte su schemi contrattuali, in linea con gli standar<span class=\"_ _2\"></span>d di categoria e<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws141 gsd2c\">con gli orientamenti giurisprudenziali, approvati dalle competenti funzioni aziendali. Il pr<span class=\"_ _2\"></span>ocesso<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd2d\">di <span class=\"_ _a\"></span>gestione <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>garanzie, <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>coerenza <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>quanto <span class=\"_ _a\"></span>richiesto <span class=\"_ _a\"></span>dalla <span class=\"_ _a\"></span>regolamentazione <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>vigilanza,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd2e\">prevede attivit\u00e0 di monitoraggio e specifici contr<span class=\"_ _2\"></span>olli finalizzati alla verifica dell\u2019eleggibilit\u00e0.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd2f\">Le <span class=\"_ _1\"> </span>fattispecie <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>garanzia <span class=\"_ _9\"> </span>pubblica <span class=\"_ _1\"> </span>quali <span class=\"_ _9\"> </span>garanzie <span class=\"_ _1\"> </span>e <span class=\"_ _1\"> </span>controgaranzie <span class=\"_ _9\"> </span>rilasciate <span class=\"_ _1\"> </span>dal <span class=\"_ _1\"> </span>Fondo <span class=\"_ _9\"> </span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws12a gsd30\">Garanzia per le PMI ex L. 662/96 e da SACE sono state modellizzate nel calcolo della perdita<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws11e gsd31\">attesa (ECL); sulla parte di esposizione garantita \u00e8 stata peraltro determinata una per<span class=\"_ _2\"></span>dita attesa<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd32\">che <span class=\"_ _8\"></span>rifletta <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>rischio <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>controparte <span class=\"_ _8\"></span>pubblica. <span class=\"_ _8\"></span>Analogo <span class=\"_ _8\"></span>approccio <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>stato <span class=\"_ _8\"></span>adottato <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>le<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd33\">garanzie finanziarie eleggibili a fini prudenziali.<span class=\"_ _567\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForCollateralExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-718": {
   "value": "10. Fondi per rischi ed oneri<span class=\"_ _567\"> </span>Fondi per rischi ed oneri a fronte di impegni e garanzie rilasciate<span class=\"_ _567\"> </span>La sottovoce dei fondi per rischi ed oneri in esame accoglie i fondi per rischio di credito rilevati<span class=\"_ _567\"> </span>a fronte degli impegni ad er<span class=\"_ _2\"></span>ogare fondi ed alle garanzie rilasciate che rientrano nel perimetro di<span class=\"_ _567\"> </span>applicazione delle regole sull\u2019impairment ai sensi dell\u2019IFRS 9. Per tali fattispecie sono adottate,<span class=\"_ _567\"> </span>in linea di principio, le medesime modalit\u00e0 di allocazione tra i tre stadi di rischio cr<span class=\"_ _2\"></span>editizio (stage)<span class=\"_ _567\"> </span>e <span class=\"_ _2\"></span>di calcolo <span class=\"_ _a\"></span>della per<span class=\"_ _2\"></span>dita attesa <span class=\"_ _a\"></span>esposte con <span class=\"_ _a\"></span>riferimento alle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _2\"></span>valutate al <span class=\"_ _a\"></span>costo<span class=\"_ _567\"> </span>ammortizzato o al fair value con impatto sulla redditivit\u00e0 complessiva.<span class=\"_ _567\"> </span>Altri fondi per rischi ed oneri<span class=\"_ _567\"> </span>I fondi per rischi e oneri accolgono gli accantonamenti effettuati a fr<span class=\"_ _2\"></span>onte di obbligazioni legali<span class=\"_ _567\"> </span>o riferiti a <span class=\"_ _b\"></span>rapporti di <span class=\"_ _b\"></span>lavoro, oppure a contenziosi, anche <span class=\"_ _b\"></span>fiscali, che <span class=\"_ _b\"></span>siano il <span class=\"_ _b\"></span>risultato di <span class=\"_ _b\"></span>eventi<span class=\"_ _567\"> </span>passati, <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>le <span class=\"_ _24\"></span>quali <span class=\"_ _1d\"></span>sia <span class=\"_ _1d\"></span>probabile <span class=\"_ _1d\"></span>l\u2019impiego <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>risorse <span class=\"_ _1d\"></span>economiche <span class=\"_ _24\"></span>per <span class=\"_ _1d\"></span>l\u2019adempimento <span class=\"_ _1d\"></span>delle<span class=\"_ _567\"> </span>obbligazioni stesse, purch\u00e9 possa esser<span class=\"_ _2\"></span>e effettuata una previsione attendibile del r<span class=\"_ _2\"></span>elativo<span class=\"_ _567\"> </span>ammontare.<span class=\"_ _567\"> </span>Gli <span class=\"_ _2\"></span>accantonamenti rispettano <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>miglior stima <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>flussi di <span class=\"_ _2\"></span>cassa <span class=\"_ _2\"></span>futuri necessari <span class=\"_ _a\"></span>per adempiere<span class=\"_ _567\"> </span>l\u2019obbligazione esistente alla data di bilancio. Nei casi in cui l\u2019effetto tempo sia un aspetto<span class=\"_ _567\"> </span>rilevante, gli importi accantonati sono sottoposti ad attualizzazione considerando la stima della<span class=\"_ _567\"> </span>scadenza <span class=\"_ _8\"></span>temporale <span class=\"_ _b\"></span>dell\u2019obbligazione. <span class=\"_ _8\"></span>Il <span class=\"_ _8\"></span>tasso <span class=\"_ _8\"></span>d\u2019attualizzazione <span class=\"_ _8\"></span>riflette <span class=\"_ _b\"></span>le <span class=\"_ _8\"></span>valutazioni <span class=\"_ _8\"></span>correnti<span class=\"_ _567\"> </span>del valore attuale del denar<span class=\"_ _2\"></span>o, tenendo conto dei rischi specifici connessi alla passivit\u00e0.<span class=\"_ _567\"> </span>La valutazione dei premi anzianit\u00e0 ai dipendenti \u00e8 curata da attuari indipendenti esterni, e<span class=\"_ _567\"> </span>segue le medesime logiche di calcolo gi\u00e0 descritte per il fondo di T<span class=\"_ _3\"></span>rattamento di Fine Rapporto<span class=\"_ _567\"> </span>del personale. Gli utili e le perdite attuariali vengono rilevati tutti immediatamente nel conto<span class=\"_ _567\"> </span>economico.<span class=\"_ _567\"> </span>Criteri di rilevazione delle componenti reddituali<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019accantonamento \u00e8 rilevato a Conto Economico.<span class=\"_ _567\"> </span>Gli ef<span class=\"_ _2\"></span>fetti derivanti dal <span class=\"_ _2\"></span>trascorrere <span class=\"_ _2\"></span>del tempo per <span class=\"_ _2\"></span>l\u2019attualizzazione dei flussi <span class=\"_ _2\"></span>futuri di cassa <span class=\"_ _2\"></span>sono<span class=\"_ _567\"> </span>registrati a Conto Economico tra gli accantonamenti.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-646": {
   "value": "<div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gs441\">Cassa e disponibilit\u00e0 liquide<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws131 gs442\">La voce comprende le valute aventi corso legale, compr<span class=\"_ _2\"></span>ese le banconote e le monete divisionali </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws145 gs443\">estere, i conti corr<span class=\"_ _2\"></span>enti ed i depositi \u201ca vista\u201d verso le Banche Centrali, ad eccezione della riserva </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs444\">obbligatoria, <span class=\"_ _8\"></span>nonch\u00e9 <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>crediti <span class=\"_ _8\"></span>\u201ca <span class=\"_ _8\"></span>vista\u201d <span class=\"_ _8\"></span>verso <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>banche. <span class=\"_ _8\"></span>In <span class=\"_ _1d\"></span>quest\u2019ultima <span class=\"_ _8\"></span>definizione <span class=\"_ _8\"></span>rientrano </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs445\">le <span class=\"_ _24\"> </span>disponibilit\u00e0 <span class=\"_ _1\"> </span>che <span class=\"_ _24\"> </span>possono <span class=\"_ _24\"> </span>essere <span class=\"_ _24\"> </span>ritirate <span class=\"_ _1\"> </span>in <span class=\"_ _24\"> </span>qualsiasi <span class=\"_ _1\"> </span>momento <span class=\"_ _24\"> </span>senza <span class=\"_ _24\"> </span>preavviso <span class=\"_ _24\"> </span>o <span class=\"_ _1\"> </span>con <span class=\"_ _24\"> </span>un </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs446\">preavviso di 24 or<span class=\"_ _2\"></span>e o di un giorno lavorativo.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws16 gs447\">La voce \u00e8 iscritta per il valore facciale. Per le divise ester<span class=\"_ _2\"></span>e il valore facciale viene convertito in </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs448\">euro al cambio di chiusura della data di fine periodo.<span class=\"_ _567\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-660": {
   "value": "Cassa e disponibilit\u00e0 liquide<span class=\"_ _567\"> </span>La voce comprende le valute aventi corso legale, compr<span class=\"_ _2\"></span>ese le banconote e le monete divisionali estere, i conti corr<span class=\"_ _2\"></span>enti ed i depositi \u201ca vista\u201d verso le Banche Centrali, ad eccezione della riserva obbligatoria, <span class=\"_ _8\"></span>nonch\u00e9 <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>crediti <span class=\"_ _8\"></span>\u201ca <span class=\"_ _8\"></span>vista\u201d <span class=\"_ _8\"></span>verso <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>banche. <span class=\"_ _8\"></span>In <span class=\"_ _1d\"></span>quest\u2019ultima <span class=\"_ _8\"></span>definizione <span class=\"_ _8\"></span>rientrano le <span class=\"_ _24\"> </span>disponibilit\u00e0 <span class=\"_ _1\"> </span>che <span class=\"_ _24\"> </span>possono <span class=\"_ _24\"> </span>essere <span class=\"_ _24\"> </span>ritirate <span class=\"_ _1\"> </span>in <span class=\"_ _24\"> </span>qualsiasi <span class=\"_ _1\"> </span>momento <span class=\"_ _24\"> </span>senza <span class=\"_ _24\"> </span>preavviso <span class=\"_ _24\"> </span>o <span class=\"_ _1\"> </span>con <span class=\"_ _24\"> </span>un preavviso di 24 or<span class=\"_ _2\"></span>e o di un giorno lavorativo.<span class=\"_ _567\"> </span>La voce \u00e8 iscritta per il valore facciale. Per le divise ester<span class=\"_ _2\"></span>e il valore facciale viene convertito in euro al cambio di chiusura della data di fine periodo.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-720": {
   "value": "14. Operazioni in valuta<span class=\"_ _567\"> </span>Criteri di iscrizione<span class=\"_ _567\"> </span>Le operazioni in valuta estera sono contabilizzate al momento della rilevazione iniziale, in divisa di conto, applicando all\u2019importo in valuta estera il tasso di cambio in vigore alla data dell\u2019operazione.<span class=\"_ _567\"> </span>Criteri di valutazione<span class=\"_ _567\"> </span>A <span class=\"_ _8\"></span>ogni <span class=\"_ _b\"></span>chiusura <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>bilancio <span class=\"_ _b\"></span>o <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>situazione <span class=\"_ _b\"></span>infrannuale <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>poste <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>bilancio <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>valuta <span class=\"_ _b\"></span>sono <span class=\"_ _8\"></span>cos\u00ec valutate: <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">le poste monetarie sono convertite al tasso di cambio alla data di chiusura;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws17f\">le poste non monetarie sono valutate al costo sono conversione al tasso di cambio alla<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws17f\"> </span>data dell\u2019operazione;<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws15\">le poste non monetarie valutate al fair value sono convertite al tasso di cambio alla data<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws15\"> </span>di chiusura.<span class=\"_ _567\"> </span>Criteri di rilevazione delle componenti reddituali<span class=\"_ _567\"> </span>Le differ<span class=\"_ _2\"></span>enze di cambio che derivano dal regolamento di elementi monetari o dalla conversione<span class=\"_ _567\"> </span> di <span class=\"_ _a\"></span>element<span class=\"_ _b\"></span>i <span class=\"_ _a\"></span>monetari <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>tassi <span class=\"_ _2\"></span>diversi <span class=\"_ _a\"></span>da <span class=\"_ _2\"></span>quelli <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>conversione <span class=\"_ _2\"></span>iniziali, <span class=\"_ _a\"></span>o <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>conversione <span class=\"_ _2\"></span>del <span class=\"_ _a\"></span>bilancio<span class=\"_ _567\"> </span> precedente, sono rilevate nel Conto Economico del periodo in cui sor<span class=\"_ _2\"></span>gono.<span class=\"_ _567\"> </span>Quando un utile o una perdita r<span class=\"_ _2\"></span>elativi ad un elemento non monetario sono rilevati a patrimonio<span class=\"_ _567\"> </span> netto, la differ<span class=\"_ _2\"></span>enza cambio relativa a tale elemento \u00e8 rilevata anch\u2019essa a patrimonio. Per contro,<span class=\"_ _567\"> </span> quando un <span class=\"_ _b\"></span>utile <span class=\"_ _b\"></span>o una <span class=\"_ _b\"></span>perdita sono <span class=\"_ _b\"></span>rilevati <span class=\"_ _b\"></span>a conto <span class=\"_ _b\"></span>economico, <span class=\"_ _b\"></span>\u00e8 rilevata <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>conto economico<span class=\"_ _567\"> </span> anche la relativa dif<span class=\"_ _2\"></span>ferenza cambio.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-768": {
   "value": "Riconoscimento dei costi e dei ricavi<span class=\"_ _567\"> </span>I ricavi possono essere riconosciuti: <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">in <span class=\"_ _1\"> </span>un <span class=\"_ _1\"> </span>momento <span class=\"_ _1\"> </span>preciso, <span class=\"_ _1\"> </span>quando <span class=\"_ _1\"> </span>l\u2019entit\u00e0 <span class=\"_ _1\"> </span>adempie <span class=\"_ _1\"> </span>l\u2019obbligazione <span class=\"_ _9\"> </span>di <span class=\"_ _24\"> </span>fare <span class=\"_ _1\"> </span>trasferendo <span class=\"_ _24\"> </span>al </span>cliente il bene o servizio promesso, o <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws146\">nel corso del tempo, mano a mano che l\u2019entit\u00e0 adempie l\u2019obbligazione di fare trasfer<span class=\"_ _2\"></span>endo </span>al cliente il bene o servizio promesso.<span class=\"_ _567\"> </span>Il bene \u00e8 trasferito quando, o nel corso del periodo in cui, il cliente ne acquisisce il controllo.<span class=\"_ _567\"> </span>In particolare: <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws110\">gli interessi corrispettivi sono riconosciuti pr<span class=\"_ _2\"></span>o rata temporis sulla base del tasso di interesse </span>contrattuale o di <span class=\"_ _2\"></span>quello effettivo <span class=\"_ _2\"></span>nel caso di <span class=\"_ _2\"></span>applicazione del costo ammortizzato. <span class=\"_ _2\"></span>La voce interessi attivi (ovver<span class=\"_ _2\"></span>o interessi passivi) comprende anche i dif<span class=\"_ _2\"></span>ferenziali o i margini, positivi (o negativi), maturati sino alla data di riferimento del bilancio, relativi a contratti derivati finanziari:<span class=\"_ _567\"> </span>a. <span class=\"_ _1\"> </span><span class=\"fc0\">di copertura di attivit\u00e0 e passivit\u00e0 che generano interessi;<span class=\"_ _567\"> </span></span>b. <span class=\"_ _8\"></span><span class=\"ff8 fc0\">classificati nello <span class=\"_ _b\"></span>Stato Patrimoniale nel portafoglio di negoziazione, ma gestionalmente </span>collegati ad attivit\u00e0 e/o passivit\u00e0 finanziarie valutate al fair value (fair value option);<span class=\"_ _567\"> </span>c. <span class=\"_ _9\"> </span><span class=\"ff8 fc0\">connessi <span class=\"_ _4\"></span>gestionalmente <span class=\"_ _7d\"></span>con <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>e <span class=\"_ _7d\"></span>passivit\u00e0 <span class=\"_ _4\"></span>classificate <span class=\"_ _7d\"></span>nel <span class=\"_ _4\"></span>portafoglio <span class=\"_ _4\"></span>di <span class=\"_ _7d\"></span>negoziazione </span>e che prevedono la liquidazione di dif<span class=\"_ _2\"></span>ferenziali o di margini a pi\u00f9 scadenze.<span class=\"_ _567\"> </span>Si evidenzia, inoltre, che nel bilancio la voce inter<span class=\"_ _2\"></span>essi attivi (ovvero interessi passivi) compr<span class=\"_ _2\"></span>ende anche l\u2019ammortamento, di competenza dell\u2019esercizio, delle dif<span class=\"_ _2\"></span>ferenze da fair<span class=\"_ _a\"></span>-value rilevate<span class=\"_ _b\"></span> con riferimento ad operazioni di aggregazione aziendale, in ragione della maggior<span class=\"_ _2\"></span>e o minore redditivit\u00e0 riconosciuta <span class=\"_ _b\"></span>alle attivit\u00e0 <span class=\"_ _b\"></span>classificate <span class=\"_ _b\"></span>fra <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>crediti e <span class=\"_ _b\"></span>alle passivit\u00e0 <span class=\"_ _b\"></span>classificate <span class=\"_ _b\"></span>fra <span class=\"_ _b\"></span>i debiti<span class=\"_ _b\"></span> e <span class=\"_ _8\"></span>titoli <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>circolazione. <span class=\"_ _8\"></span>T<span class=\"_ _3\"></span>uttavia, <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>caso <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>estinzione <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>tali <span class=\"_ _8\"></span>crediti <span class=\"_ _1d\"></span>(acquistati <span class=\"_ _8\"></span>per <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>tramite <span class=\"_ _8\"></span>di<span class=\"_ _b\"></span> aggregazione aziendale), l\u2019eventuale maggior valor<span class=\"_ _2\"></span>e iscritto in bilancio alla prima iscrizione viene rilasciato integralmente nell\u2019esercizio in cui il cr<span class=\"_ _2\"></span>edito viene estinto con effetto a Conto Economico <span class=\"_ _24\"> </span>(voce <span class=\"_ _1\"> </span>Rettifiche/Riprese <span class=\"_ _24\"> </span>d<span class=\"_ _b\"></span>i <span class=\"_ _24\"> </span>valore <span class=\"_ _1\"> </span>nette <span class=\"_ _24\"> </span>per <span class=\"_ _1\"> </span>rischio <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>credito <span class=\"_ _24\"> </span>relativo <span class=\"_ _24\"> </span>ad <span class=\"_ _1\"> </span>attivit\u00e0 finanziarie valutate al costo ammortizzato);<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws55\">gli interessi di mora, eventualmente pr<span class=\"_ _2\"></span>evisti in via contrattuale, sono contabilizzati a Conto </span>Economico solo al momento del loro ef<span class=\"_ _2\"></span>fettivo incasso; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i  dividendi  sono <span class=\"_ _9\"> </span>rilevati  nel  Conto  Economico <span class=\"_ _38\"> </span>quando  sor<span class=\"_ _2\"></span>ge  il  diritto  a <span class=\"_ _9\"> </span>riceverne  il </span>pagamento, <span class=\"_ _1\"> </span>\u00e8 <span class=\"_ _1\"> </span>probabile <span class=\"_ _1\"> </span>che <span class=\"_ _1\"> </span>i <span class=\"_ _1\"> </span>benefici <span class=\"_ _1\"> </span>economici <span class=\"_ _1\"> </span>derivanti <span class=\"_ _9\"> </span>dagli <span class=\"_ _24\"> </span>stessi <span class=\"_ _1\"> </span>affluiranno <span class=\"_ _1\"> </span>alla Banca e l'ammontare pu\u00f2 esser<span class=\"_ _2\"></span>e attendibilmente valutato; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws4e\">le commissioni per ricavi da servizi sono iscritte, sulla base dell\u2019esistenza di accordi </span>contrattuali, nel periodo in cui i servizi stessi sono stati prestati. Le commissioni considerate nel costo <span class=\"_ _2\"></span>ammortizzato ai <span class=\"_ _2\"></span>fini della determinazione <span class=\"_ _2\"></span>del tasso <span class=\"_ _2\"></span>effettivo, sono <span class=\"_ _2\"></span>rilevate tra <span class=\"_ _2\"></span>gli interessi; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _9\"> </span>ricavi <span class=\"_ _9\"> </span>o <span class=\"_ _9\"> </span>i <span class=\"_ _9\"> </span>costi <span class=\"_ _9\"> </span>derivanti <span class=\"_ _9\"> </span>dall\u2019intermediazione <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>strumenti <span class=\"_ _9\"> </span>finanziari <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>negoziazione, </span>determinati dalla differ<span class=\"_ _2\"></span>enza tra il prezzo della transazione e il fair value dello strumento, vengono riconosciuti a conto economico in sede di rilevazione dell\u2019operazione se il fair value \u00e8 determinabile con riferimento a parametri o transazioni recenti osservabili sullo stesso mercato nel <span class=\"_ _b\"></span>quale lo <span class=\"_ _b\"></span>strumento \u00e8 <span class=\"_ _b\"></span>negoziato (livello <span class=\"_ _b\"></span>1 <span class=\"_ _b\"></span>e livello <span class=\"_ _b\"></span>2 della <span class=\"_ _b\"></span>gerarchia del fair <span class=\"_ _24\"> </span>value). <span class=\"_ _1\"> </span>Qualora <span class=\"_ _1\"> </span>questi <span class=\"_ _24\"> </span>valori <span class=\"_ _1\"> </span>non <span class=\"_ _1\"> </span>siano <span class=\"_ _1\"> </span>agevolmente <span class=\"_ _24\"> </span>riscontrabili <span class=\"_ _1\"> </span>o <span class=\"_ _1\"> </span>essi <span class=\"_ _24\"> </span>presentino una <span class=\"_ _8\"></span>ridotta <span class=\"_ _b\"></span>liquidit\u00e0 <span class=\"_ _8\"></span>(livello <span class=\"_ _8\"></span>3), <span class=\"_ _8\"></span>lo <span class=\"_ _8\"></span>strumento <span class=\"_ _b\"></span>finanziario <span class=\"_ _8\"></span>viene <span class=\"_ _8\"></span>iscritto <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>un <span class=\"_ _b\"></span>importo <span class=\"_ _8\"></span>pari al prezzo della transazione, depurato dal mar<span class=\"_ _2\"></span>gine commerciale; la differ<span class=\"_ _2\"></span>enza rispetto al fair <span class=\"_ _24\"> </span>value <span class=\"_ _1\"> </span>affluisce <span class=\"_ _24\"> </span>al <span class=\"_ _1\"> </span>Conto <span class=\"_ _1\"> </span>Economico <span class=\"_ _24\"> </span>lungo <span class=\"_ _1\"> </span>la <span class=\"_ _1\"> </span>durata <span class=\"_ _1\"> </span>dell\u2019operazione <span class=\"_ _24\"> </span>at<span class=\"_ _b\"></span>traverso <span class=\"_ _24\"> </span>una progr<span class=\"_ _2\"></span>essiva riduzione, nel modello valutativo, del fattore correttivo connesso con la ridotta liquidit\u00e0 dello strumento; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">gli <span class=\"_ _7d\"></span>utili <span class=\"_ _7d\"></span>e <span class=\"_ _7d\"></span>perdite <span class=\"_ _7d\"></span>derivanti <span class=\"_ _3\"></span>dalla <span class=\"_ _7d\"></span>negoziazione <span class=\"_ _7d\"></span>di <span class=\"_ _7d\"></span>strumenti <span class=\"_ _3\"></span>finanziari <span class=\"_ _7d\"></span>sono <span class=\"_ _7d\"></span>riconosciuti <span class=\"_ _3\"></span>a <span class=\"_ _7d\"></span>Conto </span>Economico al momento del perfezionamento della vendita, sulla base della differ<span class=\"_ _2\"></span>enza tra il corrispettivo pagato o incassato e il valore di iscrizione degli strumenti stessi; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _9\"> </span>ricavi <span class=\"_ _9\"> </span>derivanti <span class=\"_ _9\"> </span>dalla <span class=\"_ _1\"> </span>vendita <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>attivit\u00e0 <span class=\"_ _9\"> </span>non <span class=\"_ _9\"> </span>finanziarie <span class=\"_ _9\"> </span>sono <span class=\"_ _9\"> </span>rilevati <span class=\"_ _1\"> </span>al <span class=\"_ _9\"> </span>momento <span class=\"_ _9\"> </span>del </span>perfezionamento <span class=\"_ _1\"> </span>della <span class=\"_ _1\"> </span>vendita, <span class=\"_ _1\"> </span>ovvero <span class=\"_ _1\"> </span>quando <span class=\"_ _1\"> </span>\u00e8 <span class=\"_ _1\"> </span>adempiuta <span class=\"_ _1\"> </span>l\u2019obbl<span class=\"_ _b\"></span>igazione <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>fare <span class=\"_ _1\"> </span>nei confronti del cliente.<span class=\"_ _567\"> </span>I costi sono rilevati in Conto Economico secondo il principio della competenza; i costi relativi all\u2019ottenimento e l\u2019adempimento dei contratti con la clientela sono rilevati a Conto Economico nei <span class=\"_ _b\"></span>periodi <span class=\"_ _8\"></span>nei <span class=\"_ _8\"></span>quali <span class=\"_ _b\"></span>sono <span class=\"_ _8\"></span>contabilizzati <span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>relativi <span class=\"_ _b\"></span>ricavi. <span class=\"_ _8\"></span>Se <span class=\"_ _b\"></span>l\u2019associazione <span class=\"_ _8\"></span>tra <span class=\"_ _8\"></span>costi <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>ricavi <span class=\"_ _b\"></span>pu\u00f2 essere ef<span class=\"_ _2\"></span>fettuata in modo generico e indiretto, i costi sono iscritti su pi\u00f9 periodi con procedur<span class=\"_ _2\"></span>e razionali e su base sistematica. I costi che non possono essere associati ai pr<span class=\"_ _2\"></span>oventi sono rilevati immediatamente in conto economico.<span class=\"_ _567\"> </span>Si evidenzia, inoltre, che i costi r<span class=\"_ _2\"></span>elativi alle Contribuzioni al Fondo di Risoluzione (SRM) e al Fondo Interbancario di T<span class=\"_ _3\"></span>utela dei Depositi (DGS) vengono contabilizzati a conto economico nella voce \u201c180 b) Altre spese amministrative\u201d tenuto conto dell\u2019interpr<span class=\"_ _2\"></span>etazione IFRIC 21 e della comunicazione di Banca d\u2019Italia del 19 gennaio 2016. In particolare, il contributo (DGS) viene <span class=\"_ _b\"></span>contabilizzato <span class=\"_ _8\"></span>al <span class=\"_ _b\"></span>verificarsi <span class=\"_ _8\"></span>del <span class=\"_ _b\"></span>\u201cfatto <span class=\"_ _b\"></span>vincolante\u201d <span class=\"_ _8\"></span>derivante <span class=\"_ _b\"></span>dalle <span class=\"_ _8\"></span>disposizioni <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>nuovo Statuto <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>FITD <span class=\"_ _1d\"></span>in <span class=\"_ _8\"></span>base <span class=\"_ _8\"></span>a <span class=\"_ _1d\"></span>cui <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>Fondo <span class=\"_ _1d\"></span>costituisce <span class=\"_ _8\"></span>risorse <span class=\"_ _8\"></span>finanziarie <span class=\"_ _1d\"></span>fino, <span class=\"_ _8\"></span>al <span class=\"_ _1d\"></span>raggiungimento del livello obiettivo, attraverso contribuzioni ordinarie delle banche ader<span class=\"_ _2\"></span>enti al 30 settembre di ciascun anno.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-733": {
   "value": "Riconoscimento dei costi e dei ricavi<span class=\"_ _567\"> </span>I ricavi possono essere riconosciuti: <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">in <span class=\"_ _1\"> </span>un <span class=\"_ _1\"> </span>momento <span class=\"_ _1\"> </span>preciso, <span class=\"_ _1\"> </span>quando <span class=\"_ _1\"> </span>l\u2019entit\u00e0 <span class=\"_ _1\"> </span>adempie <span class=\"_ _1\"> </span>l\u2019obbligazione <span class=\"_ _9\"> </span>di <span class=\"_ _24\"> </span>fare <span class=\"_ _1\"> </span>trasferendo <span class=\"_ _24\"> </span>al </span>cliente il bene o servizio promesso, o <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws146\">nel corso del tempo, mano a mano che l\u2019entit\u00e0 adempie l\u2019obbligazione di fare trasfer<span class=\"_ _2\"></span>endo </span>al cliente il bene o servizio promesso.<span class=\"_ _567\"> </span>Il bene \u00e8 trasferito quando, o nel corso del periodo in cui, il cliente ne acquisisce il controllo.<span class=\"_ _567\"> </span>In particolare: <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws110\">gli interessi corrispettivi sono riconosciuti pr<span class=\"_ _2\"></span>o rata temporis sulla base del tasso di interesse </span>contrattuale o di <span class=\"_ _2\"></span>quello effettivo <span class=\"_ _2\"></span>nel caso di <span class=\"_ _2\"></span>applicazione del costo ammortizzato. <span class=\"_ _2\"></span>La voce interessi attivi (ovver<span class=\"_ _2\"></span>o interessi passivi) comprende anche i dif<span class=\"_ _2\"></span>ferenziali o i margini, positivi (o negativi), maturati sino alla data di riferimento del bilancio, relativi a contratti derivati finanziari:<span class=\"_ _567\"> </span>a. <span class=\"_ _1\"> </span><span class=\"fc0\">di copertura di attivit\u00e0 e passivit\u00e0 che generano interessi;<span class=\"_ _567\"> </span></span>b. <span class=\"_ _8\"></span><span class=\"ff8 fc0\">classificati nello <span class=\"_ _b\"></span>Stato Patrimoniale nel portafoglio di negoziazione, ma gestionalmente </span>collegati ad attivit\u00e0 e/o passivit\u00e0 finanziarie valutate al fair value (fair value option);<span class=\"_ _567\"> </span>c. <span class=\"_ _9\"> </span><span class=\"ff8 fc0\">connessi <span class=\"_ _4\"></span>gestionalmente <span class=\"_ _7d\"></span>con <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>e <span class=\"_ _7d\"></span>passivit\u00e0 <span class=\"_ _4\"></span>classificate <span class=\"_ _7d\"></span>nel <span class=\"_ _4\"></span>portafoglio <span class=\"_ _4\"></span>di <span class=\"_ _7d\"></span>negoziazione </span>e che prevedono la liquidazione di dif<span class=\"_ _2\"></span>ferenziali o di margini a pi\u00f9 scadenze.<span class=\"_ _567\"> </span>Si evidenzia, inoltre, che nel bilancio la voce inter<span class=\"_ _2\"></span>essi attivi (ovvero interessi passivi) compr<span class=\"_ _2\"></span>ende anche l\u2019ammortamento, di competenza dell\u2019esercizio, delle dif<span class=\"_ _2\"></span>ferenze da fair<span class=\"_ _a\"></span>-value rilevate<span class=\"_ _b\"></span> con riferimento ad operazioni di aggregazione aziendale, in ragione della maggior<span class=\"_ _2\"></span>e o minore redditivit\u00e0 riconosciuta <span class=\"_ _b\"></span>alle attivit\u00e0 <span class=\"_ _b\"></span>classificate <span class=\"_ _b\"></span>fra <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>crediti e <span class=\"_ _b\"></span>alle passivit\u00e0 <span class=\"_ _b\"></span>classificate <span class=\"_ _b\"></span>fra <span class=\"_ _b\"></span>i debiti<span class=\"_ _b\"></span> e <span class=\"_ _8\"></span>titoli <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>circolazione. <span class=\"_ _8\"></span>T<span class=\"_ _3\"></span>uttavia, <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>caso <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>estinzione <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>tali <span class=\"_ _8\"></span>crediti <span class=\"_ _1d\"></span>(acquistati <span class=\"_ _8\"></span>per <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>tramite <span class=\"_ _8\"></span>di<span class=\"_ _b\"></span> aggregazione aziendale), l\u2019eventuale maggior valor<span class=\"_ _2\"></span>e iscritto in bilancio alla prima iscrizione viene rilasciato integralmente nell\u2019esercizio in cui il cr<span class=\"_ _2\"></span>edito viene estinto con effetto a Conto Economico <span class=\"_ _24\"> </span>(voce <span class=\"_ _1\"> </span>Rettifiche/Riprese <span class=\"_ _24\"> </span>d<span class=\"_ _b\"></span>i <span class=\"_ _24\"> </span>valore <span class=\"_ _1\"> </span>nette <span class=\"_ _24\"> </span>per <span class=\"_ _1\"> </span>rischio <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>credito <span class=\"_ _24\"> </span>relativo <span class=\"_ _24\"> </span>ad <span class=\"_ _1\"> </span>attivit\u00e0 finanziarie valutate al costo ammortizzato);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws55\">gli interessi di mora, eventualmente pr<span class=\"_ _2\"></span>evisti in via contrattuale, sono contabilizzati a Conto </span>Economico solo al momento del loro ef<span class=\"_ _2\"></span>fettivo incasso; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i  dividendi  sono <span class=\"_ _9\"> </span>rilevati  nel  Conto  Economico <span class=\"_ _38\"> </span>quando  sor<span class=\"_ _2\"></span>ge  il  diritto  a <span class=\"_ _9\"> </span>riceverne  il </span>pagamento, <span class=\"_ _1\"> </span>\u00e8 <span class=\"_ _1\"> </span>probabile <span class=\"_ _1\"> </span>che <span class=\"_ _1\"> </span>i <span class=\"_ _1\"> </span>benefici <span class=\"_ _1\"> </span>economici <span class=\"_ _1\"> </span>derivanti <span class=\"_ _9\"> </span>dagli <span class=\"_ _24\"> </span>stessi <span class=\"_ _1\"> </span>affluiranno <span class=\"_ _1\"> </span>alla Banca e l'ammontare pu\u00f2 esser<span class=\"_ _2\"></span>e attendibilmente valutato; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws4e\">le commissioni per ricavi da servizi sono iscritte, sulla base dell\u2019esistenza di accordi </span>contrattuali, nel periodo in cui i servizi stessi sono stati prestati. Le commissioni considerate nel costo <span class=\"_ _2\"></span>ammortizzato ai <span class=\"_ _2\"></span>fini della determinazione <span class=\"_ _2\"></span>del tasso <span class=\"_ _2\"></span>effettivo, sono <span class=\"_ _2\"></span>rilevate tra <span class=\"_ _2\"></span>gli interessi; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _9\"> </span>ricavi <span class=\"_ _9\"> </span>o <span class=\"_ _9\"> </span>i <span class=\"_ _9\"> </span>costi <span class=\"_ _9\"> </span>derivanti <span class=\"_ _9\"> </span>dall\u2019intermediazione <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>strumenti <span class=\"_ _9\"> </span>finanziari <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>negoziazione, </span>determinati dalla differ<span class=\"_ _2\"></span>enza tra il prezzo della transazione e il fair value dello strumento, vengono riconosciuti a conto economico in sede di rilevazione dell\u2019operazione se il fair value \u00e8 determinabile con riferimento a parametri o transazioni recenti osservabili sullo stesso mercato nel <span class=\"_ _b\"></span>quale lo <span class=\"_ _b\"></span>strumento \u00e8 <span class=\"_ _b\"></span>negoziato (livello <span class=\"_ _b\"></span>1 <span class=\"_ _b\"></span>e livello <span class=\"_ _b\"></span>2 della <span class=\"_ _b\"></span>gerarchia del fair <span class=\"_ _24\"> </span>value). <span class=\"_ _1\"> </span>Qualora <span class=\"_ _1\"> </span>questi <span class=\"_ _24\"> </span>valori <span class=\"_ _1\"> </span>non <span class=\"_ _1\"> </span>siano <span class=\"_ _1\"> </span>agevolmente <span class=\"_ _24\"> </span>riscontrabili <span class=\"_ _1\"> </span>o <span class=\"_ _1\"> </span>essi <span class=\"_ _24\"> </span>presentino una <span class=\"_ _8\"></span>ridotta <span class=\"_ _b\"></span>liquidit\u00e0 <span class=\"_ _8\"></span>(livello <span class=\"_ _8\"></span>3), <span class=\"_ _8\"></span>lo <span class=\"_ _8\"></span>strumento <span class=\"_ _b\"></span>finanziario <span class=\"_ _8\"></span>viene <span class=\"_ _8\"></span>iscritto <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>un <span class=\"_ _b\"></span>importo <span class=\"_ _8\"></span>pari al prezzo della transazione, depurato dal mar<span class=\"_ _2\"></span>gine commerciale; la differ<span class=\"_ _2\"></span>enza rispetto al fair <span class=\"_ _24\"> </span>value <span class=\"_ _1\"> </span>affluisce <span class=\"_ _24\"> </span>al <span class=\"_ _1\"> </span>Conto <span class=\"_ _1\"> </span>Economico <span class=\"_ _24\"> </span>lungo <span class=\"_ _1\"> </span>la <span class=\"_ _1\"> </span>durata <span class=\"_ _1\"> </span>dell\u2019operazione <span class=\"_ _24\"> </span>at<span class=\"_ _b\"></span>traverso <span class=\"_ _24\"> </span>una progr<span class=\"_ _2\"></span>essiva riduzione, nel modello valutativo, del fattore correttivo connesso con la ridotta liquidit\u00e0 dello strumento; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">gli <span class=\"_ _7d\"></span>utili <span class=\"_ _7d\"></span>e <span class=\"_ _7d\"></span>perdite <span class=\"_ _7d\"></span>derivanti <span class=\"_ _3\"></span>dalla <span class=\"_ _7d\"></span>negoziazione <span class=\"_ _7d\"></span>di <span class=\"_ _7d\"></span>strumenti <span class=\"_ _3\"></span>finanziari <span class=\"_ _7d\"></span>sono <span class=\"_ _7d\"></span>riconosciuti <span class=\"_ _3\"></span>a <span class=\"_ _7d\"></span>Conto </span>Economico al momento del perfezionamento della vendita, sulla base della differ<span class=\"_ _2\"></span>enza tra il corrispettivo pagato o incassato e il valore di iscrizione degli strumenti stessi; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _9\"> </span>ricavi <span class=\"_ _9\"> </span>derivanti <span class=\"_ _9\"> </span>dalla <span class=\"_ _1\"> </span>vendita <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>attivit\u00e0 <span class=\"_ _9\"> </span>non <span class=\"_ _9\"> </span>finanziarie <span class=\"_ _9\"> </span>sono <span class=\"_ _9\"> </span>rilevati <span class=\"_ _1\"> </span>al <span class=\"_ _9\"> </span>momento <span class=\"_ _9\"> </span>del </span>perfezionamento <span class=\"_ _1\"> </span>della <span class=\"_ _1\"> </span>vendita, <span class=\"_ _1\"> </span>ovvero <span class=\"_ _1\"> </span>quando <span class=\"_ _1\"> </span>\u00e8 <span class=\"_ _1\"> </span>adempiuta <span class=\"_ _1\"> </span>l\u2019obbl<span class=\"_ _b\"></span>igazione <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>fare <span class=\"_ _1\"> </span>nei confronti del cliente.<span class=\"_ _567\"> </span>I costi sono rilevati in Conto Economico secondo il principio della competenza; i costi relativi all\u2019ottenimento e l\u2019adempimento dei contratti con la clientela sono rilevati a Conto Economico nei <span class=\"_ _b\"></span>periodi <span class=\"_ _8\"></span>nei <span class=\"_ _8\"></span>quali <span class=\"_ _b\"></span>sono <span class=\"_ _8\"></span>contabilizzati <span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>relativi <span class=\"_ _b\"></span>ricavi. <span class=\"_ _8\"></span>Se <span class=\"_ _b\"></span>l\u2019associazione <span class=\"_ _8\"></span>tra <span class=\"_ _8\"></span>costi <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>ricavi <span class=\"_ _b\"></span>pu\u00f2 essere ef<span class=\"_ _2\"></span>fettuata in modo generico e indiretto, i costi sono iscritti su pi\u00f9 periodi con procedur<span class=\"_ _2\"></span>e razionali e su base sistematica. I costi che non possono essere associati ai pr<span class=\"_ _2\"></span>oventi sono rilevati immediatamente in conto economico.<span class=\"_ _567\"> </span>Si evidenzia, inoltre, che i costi r<span class=\"_ _2\"></span>elativi alle Contribuzioni al Fondo di Risoluzione (SRM) e al Fondo Interbancario di T<span class=\"_ _3\"></span>utela dei Depositi (DGS) vengono contabilizzati a conto economico nella voce \u201c180 b) Altre spese amministrative\u201d tenuto conto dell\u2019interpr<span class=\"_ _2\"></span>etazione IFRIC 21 e della comunicazione di Banca d\u2019Italia del 19 gennaio 2016. In particolare, il contributo (DGS) viene <span class=\"_ _b\"></span>contabilizzato <span class=\"_ _8\"></span>al <span class=\"_ _b\"></span>verificarsi <span class=\"_ _8\"></span>del <span class=\"_ _b\"></span>\u201cfatto <span class=\"_ _b\"></span>vincolante\u201d <span class=\"_ _8\"></span>derivante <span class=\"_ _b\"></span>dalle <span class=\"_ _8\"></span>disposizioni <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>nuovo Statuto <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>FITD <span class=\"_ _1d\"></span>in <span class=\"_ _8\"></span>base <span class=\"_ _8\"></span>a <span class=\"_ _1d\"></span>cui <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>Fondo <span class=\"_ _1d\"></span>costituisce <span class=\"_ _8\"></span>risorse <span class=\"_ _8\"></span>finanziarie <span class=\"_ _1d\"></span>fino, <span class=\"_ _8\"></span>al <span class=\"_ _1d\"></span>raggiungimento del livello obiettivo, attraverso contribuzioni ordinarie delle banche ader<span class=\"_ _2\"></span>enti al 30 settembre di ciascun anno.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradingIncomeAndExpenseExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-721": {
   "value": "Riconoscimento dei costi e dei ricavi<span class=\"_ _567\"> </span>I ricavi possono essere riconosciuti: <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">in <span class=\"_ _1\"> </span>un <span class=\"_ _1\"> </span>momento <span class=\"_ _1\"> </span>preciso, <span class=\"_ _1\"> </span>quando <span class=\"_ _1\"> </span>l\u2019entit\u00e0 <span class=\"_ _1\"> </span>adempie <span class=\"_ _1\"> </span>l\u2019obbligazione <span class=\"_ _9\"> </span>di <span class=\"_ _24\"> </span>fare <span class=\"_ _1\"> </span>trasferendo <span class=\"_ _24\"> </span>al </span>cliente il bene o servizio promesso, o <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws146\">nel corso del tempo, mano a mano che l\u2019entit\u00e0 adempie l\u2019obbligazione di fare trasfer<span class=\"_ _2\"></span>endo </span>al cliente il bene o servizio promesso.<span class=\"_ _567\"> </span>Il bene \u00e8 trasferito quando, o nel corso del periodo in cui, il cliente ne acquisisce il controllo.<span class=\"_ _567\"> </span>In particolare: <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws110\">gli interessi corrispettivi sono riconosciuti pr<span class=\"_ _2\"></span>o rata temporis sulla base del tasso di interesse </span>contrattuale o di <span class=\"_ _2\"></span>quello effettivo <span class=\"_ _2\"></span>nel caso di <span class=\"_ _2\"></span>applicazione del costo ammortizzato. <span class=\"_ _2\"></span>La voce interessi attivi (ovver<span class=\"_ _2\"></span>o interessi passivi) comprende anche i dif<span class=\"_ _2\"></span>ferenziali o i margini, positivi (o negativi), maturati sino alla data di riferimento del bilancio, relativi a contratti derivati finanziari:<span class=\"_ _567\"> </span>a. <span class=\"_ _1\"> </span><span class=\"fc0\">di copertura di attivit\u00e0 e passivit\u00e0 che generano interessi;<span class=\"_ _567\"> </span></span>b. <span class=\"_ _8\"></span><span class=\"ff8 fc0\">classificati nello <span class=\"_ _b\"></span>Stato Patrimoniale nel portafoglio di negoziazione, ma gestionalmente </span>collegati ad attivit\u00e0 e/o passivit\u00e0 finanziarie valutate al fair value (fair value option);<span class=\"_ _567\"> </span>c. <span class=\"_ _9\"> </span><span class=\"ff8 fc0\">connessi <span class=\"_ _4\"></span>gestionalmente <span class=\"_ _7d\"></span>con <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>e <span class=\"_ _7d\"></span>passivit\u00e0 <span class=\"_ _4\"></span>classificate <span class=\"_ _7d\"></span>nel <span class=\"_ _4\"></span>portafoglio <span class=\"_ _4\"></span>di <span class=\"_ _7d\"></span>negoziazione </span>e che prevedono la liquidazione di dif<span class=\"_ _2\"></span>ferenziali o di margini a pi\u00f9 scadenze.<span class=\"_ _567\"> </span>Si evidenzia, inoltre, che nel bilancio la voce inter<span class=\"_ _2\"></span>essi attivi (ovvero interessi passivi) compr<span class=\"_ _2\"></span>ende anche l\u2019ammortamento, di competenza dell\u2019esercizio, delle dif<span class=\"_ _2\"></span>ferenze da fair<span class=\"_ _a\"></span>-value rilevate<span class=\"_ _b\"></span> con riferimento ad operazioni di aggregazione aziendale, in ragione della maggior<span class=\"_ _2\"></span>e o minore redditivit\u00e0 riconosciuta <span class=\"_ _b\"></span>alle attivit\u00e0 <span class=\"_ _b\"></span>classificate <span class=\"_ _b\"></span>fra <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>crediti e <span class=\"_ _b\"></span>alle passivit\u00e0 <span class=\"_ _b\"></span>classificate <span class=\"_ _b\"></span>fra <span class=\"_ _b\"></span>i debiti<span class=\"_ _b\"></span> e <span class=\"_ _8\"></span>titoli <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>circolazione. <span class=\"_ _8\"></span>T<span class=\"_ _3\"></span>uttavia, <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>caso <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>estinzione <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>tali <span class=\"_ _8\"></span>crediti <span class=\"_ _1d\"></span>(acquistati <span class=\"_ _8\"></span>per <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>tramite <span class=\"_ _8\"></span>di<span class=\"_ _b\"></span> aggregazione aziendale), l\u2019eventuale maggior valor<span class=\"_ _2\"></span>e iscritto in bilancio alla prima iscrizione viene rilasciato integralmente nell\u2019esercizio in cui il cr<span class=\"_ _2\"></span>edito viene estinto con effetto a Conto Economico <span class=\"_ _24\"> </span>(voce <span class=\"_ _1\"> </span>Rettifiche/Riprese <span class=\"_ _24\"> </span>d<span class=\"_ _b\"></span>i <span class=\"_ _24\"> </span>valore <span class=\"_ _1\"> </span>nette <span class=\"_ _24\"> </span>per <span class=\"_ _1\"> </span>rischio <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>credito <span class=\"_ _24\"> </span>relativo <span class=\"_ _24\"> </span>ad <span class=\"_ _1\"> </span>attivit\u00e0 finanziarie valutate al costo ammortizzato);<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws55\">gli interessi di mora, eventualmente pr<span class=\"_ _2\"></span>evisti in via contrattuale, sono contabilizzati a Conto </span>Economico solo al momento del loro ef<span class=\"_ _2\"></span>fettivo incasso; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i  dividendi  sono <span class=\"_ _9\"> </span>rilevati  nel  Conto  Economico <span class=\"_ _38\"> </span>quando  sor<span class=\"_ _2\"></span>ge  il  diritto  a <span class=\"_ _9\"> </span>riceverne  il </span>pagamento, <span class=\"_ _1\"> </span>\u00e8 <span class=\"_ _1\"> </span>probabile <span class=\"_ _1\"> </span>che <span class=\"_ _1\"> </span>i <span class=\"_ _1\"> </span>benefici <span class=\"_ _1\"> </span>economici <span class=\"_ _1\"> </span>derivanti <span class=\"_ _9\"> </span>dagli <span class=\"_ _24\"> </span>stessi <span class=\"_ _1\"> </span>affluiranno <span class=\"_ _1\"> </span>alla Banca e l'ammontare pu\u00f2 esser<span class=\"_ _2\"></span>e attendibilmente valutato; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws4e\">le commissioni per ricavi da servizi sono iscritte, sulla base dell\u2019esistenza di accordi </span>contrattuali, nel periodo in cui i servizi stessi sono stati prestati. Le commissioni considerate nel costo <span class=\"_ _2\"></span>ammortizzato ai <span class=\"_ _2\"></span>fini della determinazione <span class=\"_ _2\"></span>del tasso <span class=\"_ _2\"></span>effettivo, sono <span class=\"_ _2\"></span>rilevate tra <span class=\"_ _2\"></span>gli interessi; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _9\"> </span>ricavi <span class=\"_ _9\"> </span>o <span class=\"_ _9\"> </span>i <span class=\"_ _9\"> </span>costi <span class=\"_ _9\"> </span>derivanti <span class=\"_ _9\"> </span>dall\u2019intermediazione <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>strumenti <span class=\"_ _9\"> </span>finanziari <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>negoziazione, </span>determinati dalla differ<span class=\"_ _2\"></span>enza tra il prezzo della transazione e il fair value dello strumento, vengono riconosciuti a conto economico in sede di rilevazione dell\u2019operazione se il fair value \u00e8 determinabile con riferimento a parametri o transazioni recenti osservabili sullo stesso mercato nel <span class=\"_ _b\"></span>quale lo <span class=\"_ _b\"></span>strumento \u00e8 <span class=\"_ _b\"></span>negoziato (livello <span class=\"_ _b\"></span>1 <span class=\"_ _b\"></span>e livello <span class=\"_ _b\"></span>2 della <span class=\"_ _b\"></span>gerarchia del fair <span class=\"_ _24\"> </span>value). <span class=\"_ _1\"> </span>Qualora <span class=\"_ _1\"> </span>questi <span class=\"_ _24\"> </span>valori <span class=\"_ _1\"> </span>non <span class=\"_ _1\"> </span>siano <span class=\"_ _1\"> </span>agevolmente <span class=\"_ _24\"> </span>riscontrabili <span class=\"_ _1\"> </span>o <span class=\"_ _1\"> </span>essi <span class=\"_ _24\"> </span>presentino una <span class=\"_ _8\"></span>ridotta <span class=\"_ _b\"></span>liquidit\u00e0 <span class=\"_ _8\"></span>(livello <span class=\"_ _8\"></span>3), <span class=\"_ _8\"></span>lo <span class=\"_ _8\"></span>strumento <span class=\"_ _b\"></span>finanziario <span class=\"_ _8\"></span>viene <span class=\"_ _8\"></span>iscritto <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>un <span class=\"_ _b\"></span>importo <span class=\"_ _8\"></span>pari al prezzo della transazione, depurato dal mar<span class=\"_ _2\"></span>gine commerciale; la differ<span class=\"_ _2\"></span>enza rispetto al fair <span class=\"_ _24\"> </span>value <span class=\"_ _1\"> </span>affluisce <span class=\"_ _24\"> </span>al <span class=\"_ _1\"> </span>Conto <span class=\"_ _1\"> </span>Economico <span class=\"_ _24\"> </span>lungo <span class=\"_ _1\"> </span>la <span class=\"_ _1\"> </span>durata <span class=\"_ _1\"> </span>dell\u2019operazione <span class=\"_ _24\"> </span>at<span class=\"_ _b\"></span>traverso <span class=\"_ _24\"> </span>una progr<span class=\"_ _2\"></span>essiva riduzione, nel modello valutativo, del fattore correttivo connesso con la ridotta liquidit\u00e0 dello strumento; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">gli <span class=\"_ _7d\"></span>utili <span class=\"_ _7d\"></span>e <span class=\"_ _7d\"></span>perdite <span class=\"_ _7d\"></span>derivanti <span class=\"_ _3\"></span>dalla <span class=\"_ _7d\"></span>negoziazione <span class=\"_ _7d\"></span>di <span class=\"_ _7d\"></span>strumenti <span class=\"_ _3\"></span>finanziari <span class=\"_ _7d\"></span>sono <span class=\"_ _7d\"></span>riconosciuti <span class=\"_ _3\"></span>a <span class=\"_ _7d\"></span>Conto </span>Economico al momento del perfezionamento della vendita, sulla base della differ<span class=\"_ _2\"></span>enza tra il corrispettivo pagato o incassato e il valore di iscrizione degli strumenti stessi; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _9\"> </span>ricavi <span class=\"_ _9\"> </span>derivanti <span class=\"_ _9\"> </span>dalla <span class=\"_ _1\"> </span>vendita <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>attivit\u00e0 <span class=\"_ _9\"> </span>non <span class=\"_ _9\"> </span>finanziarie <span class=\"_ _9\"> </span>sono <span class=\"_ _9\"> </span>rilevati <span class=\"_ _1\"> </span>al <span class=\"_ _9\"> </span>momento <span class=\"_ _9\"> </span>del </span>perfezionamento <span class=\"_ _1\"> </span>della <span class=\"_ _1\"> </span>vendita, <span class=\"_ _1\"> </span>ovvero <span class=\"_ _1\"> </span>quando <span class=\"_ _1\"> </span>\u00e8 <span class=\"_ _1\"> </span>adempiuta <span class=\"_ _1\"> </span>l\u2019obbl<span class=\"_ _b\"></span>igazione <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>fare <span class=\"_ _1\"> </span>nei confronti del cliente.<span class=\"_ _567\"> </span>I costi sono rilevati in Conto Economico secondo il principio della competenza; i costi relativi all\u2019ottenimento e l\u2019adempimento dei contratti con la clientela sono rilevati a Conto Economico nei <span class=\"_ _b\"></span>periodi <span class=\"_ _8\"></span>nei <span class=\"_ _8\"></span>quali <span class=\"_ _b\"></span>sono <span class=\"_ _8\"></span>contabilizzati <span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>relativi <span class=\"_ _b\"></span>ricavi. <span class=\"_ _8\"></span>Se <span class=\"_ _b\"></span>l\u2019associazione <span class=\"_ _8\"></span>tra <span class=\"_ _8\"></span>costi <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>ricavi <span class=\"_ _b\"></span>pu\u00f2 essere ef<span class=\"_ _2\"></span>fettuata in modo generico e indiretto, i costi sono iscritti su pi\u00f9 periodi con procedur<span class=\"_ _2\"></span>e razionali e su base sistematica. I costi che non possono essere associati ai pr<span class=\"_ _2\"></span>oventi sono rilevati immediatamente in conto economico.<span class=\"_ _567\"> </span>Si evidenzia, inoltre, che i costi r<span class=\"_ _2\"></span>elativi alle Contribuzioni al Fondo di Risoluzione (SRM) e al Fondo Interbancario di T<span class=\"_ _3\"></span>utela dei Depositi (DGS) vengono contabilizzati a conto economico nella voce \u201c180 b) Altre spese amministrative\u201d tenuto conto dell\u2019interpr<span class=\"_ _2\"></span>etazione IFRIC 21 e della comunicazione di Banca d\u2019Italia del 19 gennaio 2016. In particolare, il contributo (DGS) viene <span class=\"_ _b\"></span>contabilizzato <span class=\"_ _8\"></span>al <span class=\"_ _b\"></span>verificarsi <span class=\"_ _8\"></span>del <span class=\"_ _b\"></span>\u201cfatto <span class=\"_ _b\"></span>vincolante\u201d <span class=\"_ _8\"></span>derivante <span class=\"_ _b\"></span>dalle <span class=\"_ _8\"></span>disposizioni <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>nuovo Statuto <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>FITD <span class=\"_ _1d\"></span>in <span class=\"_ _8\"></span>base <span class=\"_ _8\"></span>a <span class=\"_ _1d\"></span>cui <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>Fondo <span class=\"_ _1d\"></span>costituisce <span class=\"_ _8\"></span>risorse <span class=\"_ _8\"></span>finanziarie <span class=\"_ _1d\"></span>fino, <span class=\"_ _8\"></span>al <span class=\"_ _1d\"></span>raggiungimento del livello obiettivo, attraverso contribuzioni ordinarie delle banche ader<span class=\"_ _2\"></span>enti al 30 settembre di ciascun anno.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-706": {
   "value": "Riconoscimento dei costi e dei ricavi<span class=\"_ _567\"> </span>I ricavi possono essere riconosciuti: <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">in <span class=\"_ _1\"> </span>un <span class=\"_ _1\"> </span>momento <span class=\"_ _1\"> </span>preciso, <span class=\"_ _1\"> </span>quando <span class=\"_ _1\"> </span>l\u2019entit\u00e0 <span class=\"_ _1\"> </span>adempie <span class=\"_ _1\"> </span>l\u2019obbligazione <span class=\"_ _9\"> </span>di <span class=\"_ _24\"> </span>fare <span class=\"_ _1\"> </span>trasferendo <span class=\"_ _24\"> </span>al </span>cliente il bene o servizio promesso, o <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws146\">nel corso del tempo, mano a mano che l\u2019entit\u00e0 adempie l\u2019obbligazione di fare trasfer<span class=\"_ _2\"></span>endo </span>al cliente il bene o servizio promesso.<span class=\"_ _567\"> </span>Il bene \u00e8 trasferito quando, o nel corso del periodo in cui, il cliente ne acquisisce il controllo.<span class=\"_ _567\"> </span>In particolare: <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws110\">gli interessi corrispettivi sono riconosciuti pr<span class=\"_ _2\"></span>o rata temporis sulla base del tasso di interesse </span>contrattuale o di <span class=\"_ _2\"></span>quello effettivo <span class=\"_ _2\"></span>nel caso di <span class=\"_ _2\"></span>applicazione del costo ammortizzato. <span class=\"_ _2\"></span>La voce interessi attivi (ovver<span class=\"_ _2\"></span>o interessi passivi) comprende anche i dif<span class=\"_ _2\"></span>ferenziali o i margini, positivi (o negativi), maturati sino alla data di riferimento del bilancio, relativi a contratti derivati finanziari:<span class=\"_ _567\"> </span>a. <span class=\"_ _1\"> </span><span class=\"fc0\">di copertura di attivit\u00e0 e passivit\u00e0 che generano interessi;<span class=\"_ _567\"> </span></span>b. <span class=\"_ _8\"></span><span class=\"ff8 fc0\">classificati nello <span class=\"_ _b\"></span>Stato Patrimoniale nel portafoglio di negoziazione, ma gestionalmente </span>collegati ad attivit\u00e0 e/o passivit\u00e0 finanziarie valutate al fair value (fair value option);<span class=\"_ _567\"> </span>c. <span class=\"_ _9\"> </span><span class=\"ff8 fc0\">connessi <span class=\"_ _4\"></span>gestionalmente <span class=\"_ _7d\"></span>con <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>e <span class=\"_ _7d\"></span>passivit\u00e0 <span class=\"_ _4\"></span>classificate <span class=\"_ _7d\"></span>nel <span class=\"_ _4\"></span>portafoglio <span class=\"_ _4\"></span>di <span class=\"_ _7d\"></span>negoziazione </span>e che prevedono la liquidazione di dif<span class=\"_ _2\"></span>ferenziali o di margini a pi\u00f9 scadenze.<span class=\"_ _567\"> </span>Si evidenzia, inoltre, che nel bilancio la voce inter<span class=\"_ _2\"></span>essi attivi (ovvero interessi passivi) compr<span class=\"_ _2\"></span>ende anche l\u2019ammortamento, di competenza dell\u2019esercizio, delle dif<span class=\"_ _2\"></span>ferenze da fair<span class=\"_ _a\"></span>-value rilevate<span class=\"_ _b\"></span> con riferimento ad operazioni di aggregazione aziendale, in ragione della maggior<span class=\"_ _2\"></span>e o minore redditivit\u00e0 riconosciuta <span class=\"_ _b\"></span>alle attivit\u00e0 <span class=\"_ _b\"></span>classificate <span class=\"_ _b\"></span>fra <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>crediti e <span class=\"_ _b\"></span>alle passivit\u00e0 <span class=\"_ _b\"></span>classificate <span class=\"_ _b\"></span>fra <span class=\"_ _b\"></span>i debiti<span class=\"_ _b\"></span> e <span class=\"_ _8\"></span>titoli <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>circolazione. <span class=\"_ _8\"></span>T<span class=\"_ _3\"></span>uttavia, <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>caso <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>estinzione <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>tali <span class=\"_ _8\"></span>crediti <span class=\"_ _1d\"></span>(acquistati <span class=\"_ _8\"></span>per <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>tramite <span class=\"_ _8\"></span>di<span class=\"_ _b\"></span> aggregazione aziendale), l\u2019eventuale maggior valor<span class=\"_ _2\"></span>e iscritto in bilancio alla prima iscrizione viene rilasciato integralmente nell\u2019esercizio in cui il cr<span class=\"_ _2\"></span>edito viene estinto con effetto a Conto Economico <span class=\"_ _24\"> </span>(voce <span class=\"_ _1\"> </span>Rettifiche/Riprese <span class=\"_ _24\"> </span>d<span class=\"_ _b\"></span>i <span class=\"_ _24\"> </span>valore <span class=\"_ _1\"> </span>nette <span class=\"_ _24\"> </span>per <span class=\"_ _1\"> </span>rischio <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>credito <span class=\"_ _24\"> </span>relativo <span class=\"_ _24\"> </span>ad <span class=\"_ _1\"> </span>attivit\u00e0 finanziarie valutate al costo ammortizzato);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws55\">gli interessi di mora, eventualmente pr<span class=\"_ _2\"></span>evisti in via contrattuale, sono contabilizzati a Conto </span>Economico solo al momento del loro ef<span class=\"_ _2\"></span>fettivo incasso; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i  dividendi  sono <span class=\"_ _9\"> </span>rilevati  nel  Conto  Economico <span class=\"_ _38\"> </span>quando  sor<span class=\"_ _2\"></span>ge  il  diritto  a <span class=\"_ _9\"> </span>riceverne  il </span>pagamento, <span class=\"_ _1\"> </span>\u00e8 <span class=\"_ _1\"> </span>probabile <span class=\"_ _1\"> </span>che <span class=\"_ _1\"> </span>i <span class=\"_ _1\"> </span>benefici <span class=\"_ _1\"> </span>economici <span class=\"_ _1\"> </span>derivanti <span class=\"_ _9\"> </span>dagli <span class=\"_ _24\"> </span>stessi <span class=\"_ _1\"> </span>affluiranno <span class=\"_ _1\"> </span>alla Banca e l'ammontare pu\u00f2 esser<span class=\"_ _2\"></span>e attendibilmente valutato; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws4e\">le commissioni per ricavi da servizi sono iscritte, sulla base dell\u2019esistenza di accordi </span>contrattuali, nel periodo in cui i servizi stessi sono stati prestati. Le commissioni considerate nel costo <span class=\"_ _2\"></span>ammortizzato ai <span class=\"_ _2\"></span>fini della determinazione <span class=\"_ _2\"></span>del tasso <span class=\"_ _2\"></span>effettivo, sono <span class=\"_ _2\"></span>rilevate tra <span class=\"_ _2\"></span>gli interessi; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _9\"> </span>ricavi <span class=\"_ _9\"> </span>o <span class=\"_ _9\"> </span>i <span class=\"_ _9\"> </span>costi <span class=\"_ _9\"> </span>derivanti <span class=\"_ _9\"> </span>dall\u2019intermediazione <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>strumenti <span class=\"_ _9\"> </span>finanziari <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>negoziazione, </span>determinati dalla differ<span class=\"_ _2\"></span>enza tra il prezzo della transazione e il fair value dello strumento, vengono riconosciuti a conto economico in sede di rilevazione dell\u2019operazione se il fair value \u00e8 determinabile con riferimento a parametri o transazioni recenti osservabili sullo stesso mercato nel <span class=\"_ _b\"></span>quale lo <span class=\"_ _b\"></span>strumento \u00e8 <span class=\"_ _b\"></span>negoziato (livello <span class=\"_ _b\"></span>1 <span class=\"_ _b\"></span>e livello <span class=\"_ _b\"></span>2 della <span class=\"_ _b\"></span>gerarchia del fair <span class=\"_ _24\"> </span>value). <span class=\"_ _1\"> </span>Qualora <span class=\"_ _1\"> </span>questi <span class=\"_ _24\"> </span>valori <span class=\"_ _1\"> </span>non <span class=\"_ _1\"> </span>siano <span class=\"_ _1\"> </span>agevolmente <span class=\"_ _24\"> </span>riscontrabili <span class=\"_ _1\"> </span>o <span class=\"_ _1\"> </span>essi <span class=\"_ _24\"> </span>presentino una <span class=\"_ _8\"></span>ridotta <span class=\"_ _b\"></span>liquidit\u00e0 <span class=\"_ _8\"></span>(livello <span class=\"_ _8\"></span>3), <span class=\"_ _8\"></span>lo <span class=\"_ _8\"></span>strumento <span class=\"_ _b\"></span>finanziario <span class=\"_ _8\"></span>viene <span class=\"_ _8\"></span>iscritto <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>un <span class=\"_ _b\"></span>importo <span class=\"_ _8\"></span>pari al prezzo della transazione, depurato dal mar<span class=\"_ _2\"></span>gine commerciale; la differ<span class=\"_ _2\"></span>enza rispetto al fair <span class=\"_ _24\"> </span>value <span class=\"_ _1\"> </span>affluisce <span class=\"_ _24\"> </span>al <span class=\"_ _1\"> </span>Conto <span class=\"_ _1\"> </span>Economico <span class=\"_ _24\"> </span>lungo <span class=\"_ _1\"> </span>la <span class=\"_ _1\"> </span>durata <span class=\"_ _1\"> </span>dell\u2019operazione <span class=\"_ _24\"> </span>at<span class=\"_ _b\"></span>traverso <span class=\"_ _24\"> </span>una progr<span class=\"_ _2\"></span>essiva riduzione, nel modello valutativo, del fattore correttivo connesso con la ridotta liquidit\u00e0 dello strumento; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">gli <span class=\"_ _7d\"></span>utili <span class=\"_ _7d\"></span>e <span class=\"_ _7d\"></span>perdite <span class=\"_ _7d\"></span>derivanti <span class=\"_ _3\"></span>dalla <span class=\"_ _7d\"></span>negoziazione <span class=\"_ _7d\"></span>di <span class=\"_ _7d\"></span>strumenti <span class=\"_ _3\"></span>finanziari <span class=\"_ _7d\"></span>sono <span class=\"_ _7d\"></span>riconosciuti <span class=\"_ _3\"></span>a <span class=\"_ _7d\"></span>Conto </span>Economico al momento del perfezionamento della vendita, sulla base della differ<span class=\"_ _2\"></span>enza tra il corrispettivo pagato o incassato e il valore di iscrizione degli strumenti stessi; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _9\"> </span>ricavi <span class=\"_ _9\"> </span>derivanti <span class=\"_ _9\"> </span>dalla <span class=\"_ _1\"> </span>vendita <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>attivit\u00e0 <span class=\"_ _9\"> </span>non <span class=\"_ _9\"> </span>finanziarie <span class=\"_ _9\"> </span>sono <span class=\"_ _9\"> </span>rilevati <span class=\"_ _1\"> </span>al <span class=\"_ _9\"> </span>momento <span class=\"_ _9\"> </span>del </span>perfezionamento <span class=\"_ _1\"> </span>della <span class=\"_ _1\"> </span>vendita, <span class=\"_ _1\"> </span>ovvero <span class=\"_ _1\"> </span>quando <span class=\"_ _1\"> </span>\u00e8 <span class=\"_ _1\"> </span>adempiuta <span class=\"_ _1\"> </span>l\u2019obbl<span class=\"_ _b\"></span>igazione <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>fare <span class=\"_ _1\"> </span>nei confronti del cliente.<span class=\"_ _567\"> </span>I costi sono rilevati in Conto Economico secondo il principio della competenza; i costi relativi all\u2019ottenimento e l\u2019adempimento dei contratti con la clientela sono rilevati a Conto Economico nei <span class=\"_ _b\"></span>periodi <span class=\"_ _8\"></span>nei <span class=\"_ _8\"></span>quali <span class=\"_ _b\"></span>sono <span class=\"_ _8\"></span>contabilizzati <span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>relativi <span class=\"_ _b\"></span>ricavi. <span class=\"_ _8\"></span>Se <span class=\"_ _b\"></span>l\u2019associazione <span class=\"_ _8\"></span>tra <span class=\"_ _8\"></span>costi <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>ricavi <span class=\"_ _b\"></span>pu\u00f2 essere ef<span class=\"_ _2\"></span>fettuata in modo generico e indiretto, i costi sono iscritti su pi\u00f9 periodi con procedur<span class=\"_ _2\"></span>e razionali e su base sistematica. I costi che non possono essere associati ai pr<span class=\"_ _2\"></span>oventi sono rilevati immediatamente in conto economico.<span class=\"_ _567\"> </span>Si evidenzia, inoltre, che i costi r<span class=\"_ _2\"></span>elativi alle Contribuzioni al Fondo di Risoluzione (SRM) e al Fondo Interbancario di T<span class=\"_ _3\"></span>utela dei Depositi (DGS) vengono contabilizzati a conto economico nella voce \u201c180 b) Altre spese amministrative\u201d tenuto conto dell\u2019interpr<span class=\"_ _2\"></span>etazione IFRIC 21 e della comunicazione di Banca d\u2019Italia del 19 gennaio 2016. In particolare, il contributo (DGS) viene <span class=\"_ _b\"></span>contabilizzato <span class=\"_ _8\"></span>al <span class=\"_ _b\"></span>verificarsi <span class=\"_ _8\"></span>del <span class=\"_ _b\"></span>\u201cfatto <span class=\"_ _b\"></span>vincolante\u201d <span class=\"_ _8\"></span>derivante <span class=\"_ _b\"></span>dalle <span class=\"_ _8\"></span>disposizioni <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>nuovo Statuto <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>FITD <span class=\"_ _1d\"></span>in <span class=\"_ _8\"></span>base <span class=\"_ _8\"></span>a <span class=\"_ _1d\"></span>cui <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>Fondo <span class=\"_ _1d\"></span>costituisce <span class=\"_ _8\"></span>risorse <span class=\"_ _8\"></span>finanziarie <span class=\"_ _1d\"></span>fino, <span class=\"_ _8\"></span>al <span class=\"_ _1d\"></span>raggiungimento del livello obiettivo, attraverso contribuzioni ordinarie delle banche ader<span class=\"_ _2\"></span>enti al 30 settembre di ciascun anno.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-680": {
   "value": "Riconoscimento dei costi e dei ricavi<span class=\"_ _567\"> </span>I ricavi possono essere riconosciuti: <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">in <span class=\"_ _1\"> </span>un <span class=\"_ _1\"> </span>momento <span class=\"_ _1\"> </span>preciso, <span class=\"_ _1\"> </span>quando <span class=\"_ _1\"> </span>l\u2019entit\u00e0 <span class=\"_ _1\"> </span>adempie <span class=\"_ _1\"> </span>l\u2019obbligazione <span class=\"_ _9\"> </span>di <span class=\"_ _24\"> </span>fare <span class=\"_ _1\"> </span>trasferendo <span class=\"_ _24\"> </span>al </span>cliente il bene o servizio promesso, o <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws146\">nel corso del tempo, mano a mano che l\u2019entit\u00e0 adempie l\u2019obbligazione di fare trasfer<span class=\"_ _2\"></span>endo </span>al cliente il bene o servizio promesso.<span class=\"_ _567\"> </span>Il bene \u00e8 trasferito quando, o nel corso del periodo in cui, il cliente ne acquisisce il controllo.<span class=\"_ _567\"> </span>In particolare: <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws110\">gli interessi corrispettivi sono riconosciuti pr<span class=\"_ _2\"></span>o rata temporis sulla base del tasso di interesse </span>contrattuale o di <span class=\"_ _2\"></span>quello effettivo <span class=\"_ _2\"></span>nel caso di <span class=\"_ _2\"></span>applicazione del costo ammortizzato. <span class=\"_ _2\"></span>La voce interessi attivi (ovver<span class=\"_ _2\"></span>o interessi passivi) comprende anche i dif<span class=\"_ _2\"></span>ferenziali o i margini, positivi (o negativi), maturati sino alla data di riferimento del bilancio, relativi a contratti derivati finanziari:<span class=\"_ _567\"> </span>a. <span class=\"_ _1\"> </span><span class=\"fc0\">di copertura di attivit\u00e0 e passivit\u00e0 che generano interessi;<span class=\"_ _567\"> </span></span>b. <span class=\"_ _8\"></span><span class=\"ff8 fc0\">classificati nello <span class=\"_ _b\"></span>Stato Patrimoniale nel portafoglio di negoziazione, ma gestionalmente </span>collegati ad attivit\u00e0 e/o passivit\u00e0 finanziarie valutate al fair value (fair value option);<span class=\"_ _567\"> </span>c. <span class=\"_ _9\"> </span><span class=\"ff8 fc0\">connessi <span class=\"_ _4\"></span>gestionalmente <span class=\"_ _7d\"></span>con <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>e <span class=\"_ _7d\"></span>passivit\u00e0 <span class=\"_ _4\"></span>classificate <span class=\"_ _7d\"></span>nel <span class=\"_ _4\"></span>portafoglio <span class=\"_ _4\"></span>di <span class=\"_ _7d\"></span>negoziazione </span>e che prevedono la liquidazione di dif<span class=\"_ _2\"></span>ferenziali o di margini a pi\u00f9 scadenze.<span class=\"_ _567\"> </span>Si evidenzia, inoltre, che nel bilancio la voce inter<span class=\"_ _2\"></span>essi attivi (ovvero interessi passivi) compr<span class=\"_ _2\"></span>ende anche l\u2019ammortamento, di competenza dell\u2019esercizio, delle dif<span class=\"_ _2\"></span>ferenze da fair<span class=\"_ _a\"></span>-value rilevate<span class=\"_ _b\"></span> con riferimento ad operazioni di aggregazione aziendale, in ragione della maggior<span class=\"_ _2\"></span>e o minore redditivit\u00e0 riconosciuta <span class=\"_ _b\"></span>alle attivit\u00e0 <span class=\"_ _b\"></span>classificate <span class=\"_ _b\"></span>fra <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>crediti e <span class=\"_ _b\"></span>alle passivit\u00e0 <span class=\"_ _b\"></span>classificate <span class=\"_ _b\"></span>fra <span class=\"_ _b\"></span>i debiti<span class=\"_ _b\"></span> e <span class=\"_ _8\"></span>titoli <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>circolazione. <span class=\"_ _8\"></span>T<span class=\"_ _3\"></span>uttavia, <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>caso <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>estinzione <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>tali <span class=\"_ _8\"></span>crediti <span class=\"_ _1d\"></span>(acquistati <span class=\"_ _8\"></span>per <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>tramite <span class=\"_ _8\"></span>di<span class=\"_ _b\"></span> aggregazione aziendale), l\u2019eventuale maggior valor<span class=\"_ _2\"></span>e iscritto in bilancio alla prima iscrizione viene rilasciato integralmente nell\u2019esercizio in cui il cr<span class=\"_ _2\"></span>edito viene estinto con effetto a Conto Economico <span class=\"_ _24\"> </span>(voce <span class=\"_ _1\"> </span>Rettifiche/Riprese <span class=\"_ _24\"> </span>d<span class=\"_ _b\"></span>i <span class=\"_ _24\"> </span>valore <span class=\"_ _1\"> </span>nette <span class=\"_ _24\"> </span>per <span class=\"_ _1\"> </span>rischio <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>credito <span class=\"_ _24\"> </span>relativo <span class=\"_ _24\"> </span>ad <span class=\"_ _1\"> </span>attivit\u00e0 finanziarie valutate al costo ammortizzato);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws55\">gli interessi di mora, eventualmente pr<span class=\"_ _2\"></span>evisti in via contrattuale, sono contabilizzati a Conto </span>Economico solo al momento del loro ef<span class=\"_ _2\"></span>fettivo incasso; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i  dividendi  sono <span class=\"_ _9\"> </span>rilevati  nel  Conto  Economico <span class=\"_ _38\"> </span>quando  sor<span class=\"_ _2\"></span>ge  il  diritto  a <span class=\"_ _9\"> </span>riceverne  il </span>pagamento, <span class=\"_ _1\"> </span>\u00e8 <span class=\"_ _1\"> </span>probabile <span class=\"_ _1\"> </span>che <span class=\"_ _1\"> </span>i <span class=\"_ _1\"> </span>benefici <span class=\"_ _1\"> </span>economici <span class=\"_ _1\"> </span>derivanti <span class=\"_ _9\"> </span>dagli <span class=\"_ _24\"> </span>stessi <span class=\"_ _1\"> </span>affluiranno <span class=\"_ _1\"> </span>alla Banca e l'ammontare pu\u00f2 esser<span class=\"_ _2\"></span>e attendibilmente valutato; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws4e\">le commissioni per ricavi da servizi sono iscritte, sulla base dell\u2019esistenza di accordi </span>contrattuali, nel periodo in cui i servizi stessi sono stati prestati. Le commissioni considerate nel costo <span class=\"_ _2\"></span>ammortizzato ai <span class=\"_ _2\"></span>fini della determinazione <span class=\"_ _2\"></span>del tasso <span class=\"_ _2\"></span>effettivo, sono <span class=\"_ _2\"></span>rilevate tra <span class=\"_ _2\"></span>gli interessi; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _9\"> </span>ricavi <span class=\"_ _9\"> </span>o <span class=\"_ _9\"> </span>i <span class=\"_ _9\"> </span>costi <span class=\"_ _9\"> </span>derivanti <span class=\"_ _9\"> </span>dall\u2019intermediazione <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>strumenti <span class=\"_ _9\"> </span>finanziari <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>negoziazione, </span>determinati dalla differ<span class=\"_ _2\"></span>enza tra il prezzo della transazione e il fair value dello strumento, vengono riconosciuti a conto economico in sede di rilevazione dell\u2019operazione se il fair value \u00e8 determinabile con riferimento a parametri o transazioni recenti osservabili sullo stesso mercato nel <span class=\"_ _b\"></span>quale lo <span class=\"_ _b\"></span>strumento \u00e8 <span class=\"_ _b\"></span>negoziato (livello <span class=\"_ _b\"></span>1 <span class=\"_ _b\"></span>e livello <span class=\"_ _b\"></span>2 della <span class=\"_ _b\"></span>gerarchia del fair <span class=\"_ _24\"> </span>value). <span class=\"_ _1\"> </span>Qualora <span class=\"_ _1\"> </span>questi <span class=\"_ _24\"> </span>valori <span class=\"_ _1\"> </span>non <span class=\"_ _1\"> </span>siano <span class=\"_ _1\"> </span>agevolmente <span class=\"_ _24\"> </span>riscontrabili <span class=\"_ _1\"> </span>o <span class=\"_ _1\"> </span>essi <span class=\"_ _24\"> </span>presentino una <span class=\"_ _8\"></span>ridotta <span class=\"_ _b\"></span>liquidit\u00e0 <span class=\"_ _8\"></span>(livello <span class=\"_ _8\"></span>3), <span class=\"_ _8\"></span>lo <span class=\"_ _8\"></span>strumento <span class=\"_ _b\"></span>finanziario <span class=\"_ _8\"></span>viene <span class=\"_ _8\"></span>iscritto <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>un <span class=\"_ _b\"></span>importo <span class=\"_ _8\"></span>pari al prezzo della transazione, depurato dal mar<span class=\"_ _2\"></span>gine commerciale; la differ<span class=\"_ _2\"></span>enza rispetto al fair <span class=\"_ _24\"> </span>value <span class=\"_ _1\"> </span>affluisce <span class=\"_ _24\"> </span>al <span class=\"_ _1\"> </span>Conto <span class=\"_ _1\"> </span>Economico <span class=\"_ _24\"> </span>lungo <span class=\"_ _1\"> </span>la <span class=\"_ _1\"> </span>durata <span class=\"_ _1\"> </span>dell\u2019operazione <span class=\"_ _24\"> </span>at<span class=\"_ _b\"></span>traverso <span class=\"_ _24\"> </span>una progr<span class=\"_ _2\"></span>essiva riduzione, nel modello valutativo, del fattore correttivo connesso con la ridotta liquidit\u00e0 dello strumento; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">gli <span class=\"_ _7d\"></span>utili <span class=\"_ _7d\"></span>e <span class=\"_ _7d\"></span>perdite <span class=\"_ _7d\"></span>derivanti <span class=\"_ _3\"></span>dalla <span class=\"_ _7d\"></span>negoziazione <span class=\"_ _7d\"></span>di <span class=\"_ _7d\"></span>strumenti <span class=\"_ _3\"></span>finanziari <span class=\"_ _7d\"></span>sono <span class=\"_ _7d\"></span>riconosciuti <span class=\"_ _3\"></span>a <span class=\"_ _7d\"></span>Conto </span>Economico al momento del perfezionamento della vendita, sulla base della differ<span class=\"_ _2\"></span>enza tra il corrispettivo pagato o incassato e il valore di iscrizione degli strumenti stessi; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _9\"> </span>ricavi <span class=\"_ _9\"> </span>derivanti <span class=\"_ _9\"> </span>dalla <span class=\"_ _1\"> </span>vendita <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>attivit\u00e0 <span class=\"_ _9\"> </span>non <span class=\"_ _9\"> </span>finanziarie <span class=\"_ _9\"> </span>sono <span class=\"_ _9\"> </span>rilevati <span class=\"_ _1\"> </span>al <span class=\"_ _9\"> </span>momento <span class=\"_ _9\"> </span>del </span>perfezionamento <span class=\"_ _1\"> </span>della <span class=\"_ _1\"> </span>vendita, <span class=\"_ _1\"> </span>ovvero <span class=\"_ _1\"> </span>quando <span class=\"_ _1\"> </span>\u00e8 <span class=\"_ _1\"> </span>adempiuta <span class=\"_ _1\"> </span>l\u2019obbl<span class=\"_ _b\"></span>igazione <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>fare <span class=\"_ _1\"> </span>nei confronti del cliente.<span class=\"_ _567\"> </span>I costi sono rilevati in Conto Economico secondo il principio della competenza; i costi relativi all\u2019ottenimento e l\u2019adempimento dei contratti con la clientela sono rilevati a Conto Economico nei <span class=\"_ _b\"></span>periodi <span class=\"_ _8\"></span>nei <span class=\"_ _8\"></span>quali <span class=\"_ _b\"></span>sono <span class=\"_ _8\"></span>contabilizzati <span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>relativi <span class=\"_ _b\"></span>ricavi. <span class=\"_ _8\"></span>Se <span class=\"_ _b\"></span>l\u2019associazione <span class=\"_ _8\"></span>tra <span class=\"_ _8\"></span>costi <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>ricavi <span class=\"_ _b\"></span>pu\u00f2 essere ef<span class=\"_ _2\"></span>fettuata in modo generico e indiretto, i costi sono iscritti su pi\u00f9 periodi con procedur<span class=\"_ _2\"></span>e razionali e su base sistematica. I costi che non possono essere associati ai pr<span class=\"_ _2\"></span>oventi sono rilevati immediatamente in conto economico.<span class=\"_ _567\"> </span>Si evidenzia, inoltre, che i costi r<span class=\"_ _2\"></span>elativi alle Contribuzioni al Fondo di Risoluzione (SRM) e al Fondo Interbancario di T<span class=\"_ _3\"></span>utela dei Depositi (DGS) vengono contabilizzati a conto economico nella voce \u201c180 b) Altre spese amministrative\u201d tenuto conto dell\u2019interpr<span class=\"_ _2\"></span>etazione IFRIC 21 e della comunicazione di Banca d\u2019Italia del 19 gennaio 2016. In particolare, il contributo (DGS) viene <span class=\"_ _b\"></span>contabilizzato <span class=\"_ _8\"></span>al <span class=\"_ _b\"></span>verificarsi <span class=\"_ _8\"></span>del <span class=\"_ _b\"></span>\u201cfatto <span class=\"_ _b\"></span>vincolante\u201d <span class=\"_ _8\"></span>derivante <span class=\"_ _b\"></span>dalle <span class=\"_ _8\"></span>disposizioni <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>nuovo Statuto <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>FITD <span class=\"_ _1d\"></span>in <span class=\"_ _8\"></span>base <span class=\"_ _8\"></span>a <span class=\"_ _1d\"></span>cui <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>Fondo <span class=\"_ _1d\"></span>costituisce <span class=\"_ _8\"></span>risorse <span class=\"_ _8\"></span>finanziarie <span class=\"_ _1d\"></span>fino, <span class=\"_ _8\"></span>al <span class=\"_ _1d\"></span>raggiungimento del livello obiettivo, attraverso contribuzioni ordinarie delle banche ader<span class=\"_ _2\"></span>enti al 30 settembre di ciascun anno.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-661": {
   "value": "Riconoscimento dei costi e dei ricavi<span class=\"_ _567\"> </span>I ricavi possono essere riconosciuti: <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">in <span class=\"_ _1\"> </span>un <span class=\"_ _1\"> </span>momento <span class=\"_ _1\"> </span>preciso, <span class=\"_ _1\"> </span>quando <span class=\"_ _1\"> </span>l\u2019entit\u00e0 <span class=\"_ _1\"> </span>adempie <span class=\"_ _1\"> </span>l\u2019obbligazione <span class=\"_ _9\"> </span>di <span class=\"_ _24\"> </span>fare <span class=\"_ _1\"> </span>trasferendo <span class=\"_ _24\"> </span>al </span>cliente il bene o servizio promesso, o <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws146\">nel corso del tempo, mano a mano che l\u2019entit\u00e0 adempie l\u2019obbligazione di fare trasfer<span class=\"_ _2\"></span>endo </span>al cliente il bene o servizio promesso.<span class=\"_ _567\"> </span>Il bene \u00e8 trasferito quando, o nel corso del periodo in cui, il cliente ne acquisisce il controllo.<span class=\"_ _567\"> </span>In particolare: <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws110\">gli interessi corrispettivi sono riconosciuti pr<span class=\"_ _2\"></span>o rata temporis sulla base del tasso di interesse </span>contrattuale o di <span class=\"_ _2\"></span>quello effettivo <span class=\"_ _2\"></span>nel caso di <span class=\"_ _2\"></span>applicazione del costo ammortizzato. <span class=\"_ _2\"></span>La voce interessi attivi (ovver<span class=\"_ _2\"></span>o interessi passivi) comprende anche i dif<span class=\"_ _2\"></span>ferenziali o i margini, positivi (o negativi), maturati sino alla data di riferimento del bilancio, relativi a contratti derivati finanziari:<span class=\"_ _567\"> </span>a. <span class=\"_ _1\"> </span><span class=\"fc0\">di copertura di attivit\u00e0 e passivit\u00e0 che generano interessi;<span class=\"_ _567\"> </span></span>b. <span class=\"_ _8\"></span><span class=\"ff8 fc0\">classificati nello <span class=\"_ _b\"></span>Stato Patrimoniale nel portafoglio di negoziazione, ma gestionalmente </span>collegati ad attivit\u00e0 e/o passivit\u00e0 finanziarie valutate al fair value (fair value option);<span class=\"_ _567\"> </span>c. <span class=\"_ _9\"> </span><span class=\"ff8 fc0\">connessi <span class=\"_ _4\"></span>gestionalmente <span class=\"_ _7d\"></span>con <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>e <span class=\"_ _7d\"></span>passivit\u00e0 <span class=\"_ _4\"></span>classificate <span class=\"_ _7d\"></span>nel <span class=\"_ _4\"></span>portafoglio <span class=\"_ _4\"></span>di <span class=\"_ _7d\"></span>negoziazione </span>e che prevedono la liquidazione di dif<span class=\"_ _2\"></span>ferenziali o di margini a pi\u00f9 scadenze.<span class=\"_ _567\"> </span>Si evidenzia, inoltre, che nel bilancio la voce inter<span class=\"_ _2\"></span>essi attivi (ovvero interessi passivi) compr<span class=\"_ _2\"></span>ende anche l\u2019ammortamento, di competenza dell\u2019esercizio, delle dif<span class=\"_ _2\"></span>ferenze da fair<span class=\"_ _a\"></span>-value rilevate<span class=\"_ _b\"></span> con riferimento ad operazioni di aggregazione aziendale, in ragione della maggior<span class=\"_ _2\"></span>e o minore redditivit\u00e0 riconosciuta <span class=\"_ _b\"></span>alle attivit\u00e0 <span class=\"_ _b\"></span>classificate <span class=\"_ _b\"></span>fra <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>crediti e <span class=\"_ _b\"></span>alle passivit\u00e0 <span class=\"_ _b\"></span>classificate <span class=\"_ _b\"></span>fra <span class=\"_ _b\"></span>i debiti<span class=\"_ _b\"></span> e <span class=\"_ _8\"></span>titoli <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>circolazione. <span class=\"_ _8\"></span>T<span class=\"_ _3\"></span>uttavia, <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>caso <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>estinzione <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>tali <span class=\"_ _8\"></span>crediti <span class=\"_ _1d\"></span>(acquistati <span class=\"_ _8\"></span>per <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>tramite <span class=\"_ _8\"></span>di<span class=\"_ _b\"></span> aggregazione aziendale), l\u2019eventuale maggior valor<span class=\"_ _2\"></span>e iscritto in bilancio alla prima iscrizione viene rilasciato integralmente nell\u2019esercizio in cui il cr<span class=\"_ _2\"></span>edito viene estinto con effetto a Conto Economico <span class=\"_ _24\"> </span>(voce <span class=\"_ _1\"> </span>Rettifiche/Riprese <span class=\"_ _24\"> </span>d<span class=\"_ _b\"></span>i <span class=\"_ _24\"> </span>valore <span class=\"_ _1\"> </span>nette <span class=\"_ _24\"> </span>per <span class=\"_ _1\"> </span>rischio <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>credito <span class=\"_ _24\"> </span>relativo <span class=\"_ _24\"> </span>ad <span class=\"_ _1\"> </span>attivit\u00e0 finanziarie valutate al costo ammortizzato);<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws55\">gli interessi di mora, eventualmente pr<span class=\"_ _2\"></span>evisti in via contrattuale, sono contabilizzati a Conto </span>Economico solo al momento del loro ef<span class=\"_ _2\"></span>fettivo incasso; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i  dividendi  sono <span class=\"_ _9\"> </span>rilevati  nel  Conto  Economico <span class=\"_ _38\"> </span>quando  sor<span class=\"_ _2\"></span>ge  il  diritto  a <span class=\"_ _9\"> </span>riceverne  il </span>pagamento, <span class=\"_ _1\"> </span>\u00e8 <span class=\"_ _1\"> </span>probabile <span class=\"_ _1\"> </span>che <span class=\"_ _1\"> </span>i <span class=\"_ _1\"> </span>benefici <span class=\"_ _1\"> </span>economici <span class=\"_ _1\"> </span>derivanti <span class=\"_ _9\"> </span>dagli <span class=\"_ _24\"> </span>stessi <span class=\"_ _1\"> </span>affluiranno <span class=\"_ _1\"> </span>alla Banca e l'ammontare pu\u00f2 esser<span class=\"_ _2\"></span>e attendibilmente valutato; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws4e\">le commissioni per ricavi da servizi sono iscritte, sulla base dell\u2019esistenza di accordi </span>contrattuali, nel periodo in cui i servizi stessi sono stati prestati. Le commissioni considerate nel costo <span class=\"_ _2\"></span>ammortizzato ai <span class=\"_ _2\"></span>fini della determinazione <span class=\"_ _2\"></span>del tasso <span class=\"_ _2\"></span>effettivo, sono <span class=\"_ _2\"></span>rilevate tra <span class=\"_ _2\"></span>gli interessi; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _9\"> </span>ricavi <span class=\"_ _9\"> </span>o <span class=\"_ _9\"> </span>i <span class=\"_ _9\"> </span>costi <span class=\"_ _9\"> </span>derivanti <span class=\"_ _9\"> </span>dall\u2019intermediazione <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>strumenti <span class=\"_ _9\"> </span>finanziari <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>negoziazione, </span>determinati dalla differ<span class=\"_ _2\"></span>enza tra il prezzo della transazione e il fair value dello strumento, vengono riconosciuti a conto economico in sede di rilevazione dell\u2019operazione se il fair value \u00e8 determinabile con riferimento a parametri o transazioni recenti osservabili sullo stesso mercato nel <span class=\"_ _b\"></span>quale lo <span class=\"_ _b\"></span>strumento \u00e8 <span class=\"_ _b\"></span>negoziato (livello <span class=\"_ _b\"></span>1 <span class=\"_ _b\"></span>e livello <span class=\"_ _b\"></span>2 della <span class=\"_ _b\"></span>gerarchia del fair <span class=\"_ _24\"> </span>value). <span class=\"_ _1\"> </span>Qualora <span class=\"_ _1\"> </span>questi <span class=\"_ _24\"> </span>valori <span class=\"_ _1\"> </span>non <span class=\"_ _1\"> </span>siano <span class=\"_ _1\"> </span>agevolmente <span class=\"_ _24\"> </span>riscontrabili <span class=\"_ _1\"> </span>o <span class=\"_ _1\"> </span>essi <span class=\"_ _24\"> </span>presentino una <span class=\"_ _8\"></span>ridotta <span class=\"_ _b\"></span>liquidit\u00e0 <span class=\"_ _8\"></span>(livello <span class=\"_ _8\"></span>3), <span class=\"_ _8\"></span>lo <span class=\"_ _8\"></span>strumento <span class=\"_ _b\"></span>finanziario <span class=\"_ _8\"></span>viene <span class=\"_ _8\"></span>iscritto <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>un <span class=\"_ _b\"></span>importo <span class=\"_ _8\"></span>pari al prezzo della transazione, depurato dal mar<span class=\"_ _2\"></span>gine commerciale; la differ<span class=\"_ _2\"></span>enza rispetto al fair <span class=\"_ _24\"> </span>value <span class=\"_ _1\"> </span>affluisce <span class=\"_ _24\"> </span>al <span class=\"_ _1\"> </span>Conto <span class=\"_ _1\"> </span>Economico <span class=\"_ _24\"> </span>lungo <span class=\"_ _1\"> </span>la <span class=\"_ _1\"> </span>durata <span class=\"_ _1\"> </span>dell\u2019operazione <span class=\"_ _24\"> </span>at<span class=\"_ _b\"></span>traverso <span class=\"_ _24\"> </span>una progr<span class=\"_ _2\"></span>essiva riduzione, nel modello valutativo, del fattore correttivo connesso con la ridotta liquidit\u00e0 dello strumento; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">gli <span class=\"_ _7d\"></span>utili <span class=\"_ _7d\"></span>e <span class=\"_ _7d\"></span>perdite <span class=\"_ _7d\"></span>derivanti <span class=\"_ _3\"></span>dalla <span class=\"_ _7d\"></span>negoziazione <span class=\"_ _7d\"></span>di <span class=\"_ _7d\"></span>strumenti <span class=\"_ _3\"></span>finanziari <span class=\"_ _7d\"></span>sono <span class=\"_ _7d\"></span>riconosciuti <span class=\"_ _3\"></span>a <span class=\"_ _7d\"></span>Conto </span>Economico al momento del perfezionamento della vendita, sulla base della differ<span class=\"_ _2\"></span>enza tra il corrispettivo pagato o incassato e il valore di iscrizione degli strumenti stessi; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _9\"> </span>ricavi <span class=\"_ _9\"> </span>derivanti <span class=\"_ _9\"> </span>dalla <span class=\"_ _1\"> </span>vendita <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>attivit\u00e0 <span class=\"_ _9\"> </span>non <span class=\"_ _9\"> </span>finanziarie <span class=\"_ _9\"> </span>sono <span class=\"_ _9\"> </span>rilevati <span class=\"_ _1\"> </span>al <span class=\"_ _9\"> </span>momento <span class=\"_ _9\"> </span>del </span>perfezionamento <span class=\"_ _1\"> </span>della <span class=\"_ _1\"> </span>vendita, <span class=\"_ _1\"> </span>ovvero <span class=\"_ _1\"> </span>quando <span class=\"_ _1\"> </span>\u00e8 <span class=\"_ _1\"> </span>adempiuta <span class=\"_ _1\"> </span>l\u2019obbl<span class=\"_ _b\"></span>igazione <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>fare <span class=\"_ _1\"> </span>nei confronti del cliente.<span class=\"_ _567\"> </span>I costi sono rilevati in Conto Economico secondo il principio della competenza; i costi relativi all\u2019ottenimento e l\u2019adempimento dei contratti con la clientela sono rilevati a Conto Economico nei <span class=\"_ _b\"></span>periodi <span class=\"_ _8\"></span>nei <span class=\"_ _8\"></span>quali <span class=\"_ _b\"></span>sono <span class=\"_ _8\"></span>contabilizzati <span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>relativi <span class=\"_ _b\"></span>ricavi. <span class=\"_ _8\"></span>Se <span class=\"_ _b\"></span>l\u2019associazione <span class=\"_ _8\"></span>tra <span class=\"_ _8\"></span>costi <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>ricavi <span class=\"_ _b\"></span>pu\u00f2 essere ef<span class=\"_ _2\"></span>fettuata in modo generico e indiretto, i costi sono iscritti su pi\u00f9 periodi con procedur<span class=\"_ _2\"></span>e razionali e su base sistematica. I costi che non possono essere associati ai pr<span class=\"_ _2\"></span>oventi sono rilevati immediatamente in conto economico.<span class=\"_ _567\"> </span>Si evidenzia, inoltre, che i costi r<span class=\"_ _2\"></span>elativi alle Contribuzioni al Fondo di Risoluzione (SRM) e al Fondo Interbancario di T<span class=\"_ _3\"></span>utela dei Depositi (DGS) vengono contabilizzati a conto economico nella voce \u201c180 b) Altre spese amministrative\u201d tenuto conto dell\u2019interpr<span class=\"_ _2\"></span>etazione IFRIC 21 e della comunicazione di Banca d\u2019Italia del 19 gennaio 2016. In particolare, il contributo (DGS) viene <span class=\"_ _b\"></span>contabilizzato <span class=\"_ _8\"></span>al <span class=\"_ _b\"></span>verificarsi <span class=\"_ _8\"></span>del <span class=\"_ _b\"></span>\u201cfatto <span class=\"_ _b\"></span>vincolante\u201d <span class=\"_ _8\"></span>derivante <span class=\"_ _b\"></span>dalle <span class=\"_ _8\"></span>disposizioni <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>nuovo Statuto <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>FITD <span class=\"_ _1d\"></span>in <span class=\"_ _8\"></span>base <span class=\"_ _8\"></span>a <span class=\"_ _1d\"></span>cui <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>Fondo <span class=\"_ _1d\"></span>costituisce <span class=\"_ _8\"></span>risorse <span class=\"_ _8\"></span>finanziarie <span class=\"_ _1d\"></span>fino, <span class=\"_ _8\"></span>al <span class=\"_ _1d\"></span>raggiungimento del livello obiettivo, attraverso contribuzioni ordinarie delle banche ader<span class=\"_ _2\"></span>enti al 30 settembre di ciascun anno.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-647": {
   "value": "Riconoscimento dei costi e dei ricavi<span class=\"_ _567\"> </span>I ricavi possono essere riconosciuti: <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">in <span class=\"_ _1\"> </span>un <span class=\"_ _1\"> </span>momento <span class=\"_ _1\"> </span>preciso, <span class=\"_ _1\"> </span>quando <span class=\"_ _1\"> </span>l\u2019entit\u00e0 <span class=\"_ _1\"> </span>adempie <span class=\"_ _1\"> </span>l\u2019obbligazione <span class=\"_ _9\"> </span>di <span class=\"_ _24\"> </span>fare <span class=\"_ _1\"> </span>trasferendo <span class=\"_ _24\"> </span>al </span>cliente il bene o servizio promesso, o <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws146\">nel corso del tempo, mano a mano che l\u2019entit\u00e0 adempie l\u2019obbligazione di fare trasfer<span class=\"_ _2\"></span>endo </span>al cliente il bene o servizio promesso.<span class=\"_ _567\"> </span>Il bene \u00e8 trasferito quando, o nel corso del periodo in cui, il cliente ne acquisisce il controllo.<span class=\"_ _567\"> </span>In particolare: <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws110\">gli interessi corrispettivi sono riconosciuti pr<span class=\"_ _2\"></span>o rata temporis sulla base del tasso di interesse </span>contrattuale o di <span class=\"_ _2\"></span>quello effettivo <span class=\"_ _2\"></span>nel caso di <span class=\"_ _2\"></span>applicazione del costo ammortizzato. <span class=\"_ _2\"></span>La voce interessi attivi (ovver<span class=\"_ _2\"></span>o interessi passivi) comprende anche i dif<span class=\"_ _2\"></span>ferenziali o i margini, positivi (o negativi), maturati sino alla data di riferimento del bilancio, relativi a contratti derivati finanziari:<span class=\"_ _567\"> </span>a. <span class=\"_ _1\"> </span><span class=\"fc0\">di copertura di attivit\u00e0 e passivit\u00e0 che generano interessi;<span class=\"_ _567\"> </span></span>b. <span class=\"_ _8\"></span><span class=\"ff8 fc0\">classificati nello <span class=\"_ _b\"></span>Stato Patrimoniale nel portafoglio di negoziazione, ma gestionalmente </span>collegati ad attivit\u00e0 e/o passivit\u00e0 finanziarie valutate al fair value (fair value option);<span class=\"_ _567\"> </span>c. <span class=\"_ _9\"> </span><span class=\"ff8 fc0\">connessi <span class=\"_ _4\"></span>gestionalmente <span class=\"_ _7d\"></span>con <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>e <span class=\"_ _7d\"></span>passivit\u00e0 <span class=\"_ _4\"></span>classificate <span class=\"_ _7d\"></span>nel <span class=\"_ _4\"></span>portafoglio <span class=\"_ _4\"></span>di <span class=\"_ _7d\"></span>negoziazione </span>e che prevedono la liquidazione di dif<span class=\"_ _2\"></span>ferenziali o di margini a pi\u00f9 scadenze.<span class=\"_ _567\"> </span>Si evidenzia, inoltre, che nel bilancio la voce inter<span class=\"_ _2\"></span>essi attivi (ovvero interessi passivi) compr<span class=\"_ _2\"></span>ende anche l\u2019ammortamento, di competenza dell\u2019esercizio, delle dif<span class=\"_ _2\"></span>ferenze da fair<span class=\"_ _a\"></span>-value rilevate<span class=\"_ _b\"></span> con riferimento ad operazioni di aggregazione aziendale, in ragione della maggior<span class=\"_ _2\"></span>e o minore redditivit\u00e0 riconosciuta <span class=\"_ _b\"></span>alle attivit\u00e0 <span class=\"_ _b\"></span>classificate <span class=\"_ _b\"></span>fra <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>crediti e <span class=\"_ _b\"></span>alle passivit\u00e0 <span class=\"_ _b\"></span>classificate <span class=\"_ _b\"></span>fra <span class=\"_ _b\"></span>i debiti<span class=\"_ _b\"></span> e <span class=\"_ _8\"></span>titoli <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>circolazione. <span class=\"_ _8\"></span>T<span class=\"_ _3\"></span>uttavia, <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>caso <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>estinzione <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>tali <span class=\"_ _8\"></span>crediti <span class=\"_ _1d\"></span>(acquistati <span class=\"_ _8\"></span>per <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>tramite <span class=\"_ _8\"></span>di<span class=\"_ _b\"></span> aggregazione aziendale), l\u2019eventuale maggior valor<span class=\"_ _2\"></span>e iscritto in bilancio alla prima iscrizione viene rilasciato integralmente nell\u2019esercizio in cui il cr<span class=\"_ _2\"></span>edito viene estinto con effetto a Conto Economico <span class=\"_ _24\"> </span>(voce <span class=\"_ _1\"> </span>Rettifiche/Riprese <span class=\"_ _24\"> </span>d<span class=\"_ _b\"></span>i <span class=\"_ _24\"> </span>valore <span class=\"_ _1\"> </span>nette <span class=\"_ _24\"> </span>per <span class=\"_ _1\"> </span>rischio <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>credito <span class=\"_ _24\"> </span>relativo <span class=\"_ _24\"> </span>ad <span class=\"_ _1\"> </span>attivit\u00e0 finanziarie valutate al costo ammortizzato);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws55\">gli interessi di mora, eventualmente pr<span class=\"_ _2\"></span>evisti in via contrattuale, sono contabilizzati a Conto </span>Economico solo al momento del loro ef<span class=\"_ _2\"></span>fettivo incasso; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i  dividendi  sono <span class=\"_ _9\"> </span>rilevati  nel  Conto  Economico <span class=\"_ _38\"> </span>quando  sor<span class=\"_ _2\"></span>ge  il  diritto  a <span class=\"_ _9\"> </span>riceverne  il </span>pagamento, <span class=\"_ _1\"> </span>\u00e8 <span class=\"_ _1\"> </span>probabile <span class=\"_ _1\"> </span>che <span class=\"_ _1\"> </span>i <span class=\"_ _1\"> </span>benefici <span class=\"_ _1\"> </span>economici <span class=\"_ _1\"> </span>derivanti <span class=\"_ _9\"> </span>dagli <span class=\"_ _24\"> </span>stessi <span class=\"_ _1\"> </span>affluiranno <span class=\"_ _1\"> </span>alla Banca e l'ammontare pu\u00f2 esser<span class=\"_ _2\"></span>e attendibilmente valutato; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws4e\">le commissioni per ricavi da servizi sono iscritte, sulla base dell\u2019esistenza di accordi </span>contrattuali, nel periodo in cui i servizi stessi sono stati prestati. Le commissioni considerate nel costo <span class=\"_ _2\"></span>ammortizzato ai <span class=\"_ _2\"></span>fini della determinazione <span class=\"_ _2\"></span>del tasso <span class=\"_ _2\"></span>effettivo, sono <span class=\"_ _2\"></span>rilevate tra <span class=\"_ _2\"></span>gli interessi; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _9\"> </span>ricavi <span class=\"_ _9\"> </span>o <span class=\"_ _9\"> </span>i <span class=\"_ _9\"> </span>costi <span class=\"_ _9\"> </span>derivanti <span class=\"_ _9\"> </span>dall\u2019intermediazione <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>strumenti <span class=\"_ _9\"> </span>finanziari <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>negoziazione, </span>determinati dalla differ<span class=\"_ _2\"></span>enza tra il prezzo della transazione e il fair value dello strumento, vengono riconosciuti a conto economico in sede di rilevazione dell\u2019operazione se il fair value \u00e8 determinabile con riferimento a parametri o transazioni recenti osservabili sullo stesso mercato nel <span class=\"_ _b\"></span>quale lo <span class=\"_ _b\"></span>strumento \u00e8 <span class=\"_ _b\"></span>negoziato (livello <span class=\"_ _b\"></span>1 <span class=\"_ _b\"></span>e livello <span class=\"_ _b\"></span>2 della <span class=\"_ _b\"></span>gerarchia del fair <span class=\"_ _24\"> </span>value). <span class=\"_ _1\"> </span>Qualora <span class=\"_ _1\"> </span>questi <span class=\"_ _24\"> </span>valori <span class=\"_ _1\"> </span>non <span class=\"_ _1\"> </span>siano <span class=\"_ _1\"> </span>agevolmente <span class=\"_ _24\"> </span>riscontrabili <span class=\"_ _1\"> </span>o <span class=\"_ _1\"> </span>essi <span class=\"_ _24\"> </span>presentino una <span class=\"_ _8\"></span>ridotta <span class=\"_ _b\"></span>liquidit\u00e0 <span class=\"_ _8\"></span>(livello <span class=\"_ _8\"></span>3), <span class=\"_ _8\"></span>lo <span class=\"_ _8\"></span>strumento <span class=\"_ _b\"></span>finanziario <span class=\"_ _8\"></span>viene <span class=\"_ _8\"></span>iscritto <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>un <span class=\"_ _b\"></span>importo <span class=\"_ _8\"></span>pari al prezzo della transazione, depurato dal mar<span class=\"_ _2\"></span>gine commerciale; la differ<span class=\"_ _2\"></span>enza rispetto al fair <span class=\"_ _24\"> </span>value <span class=\"_ _1\"> </span>affluisce <span class=\"_ _24\"> </span>al <span class=\"_ _1\"> </span>Conto <span class=\"_ _1\"> </span>Economico <span class=\"_ _24\"> </span>lungo <span class=\"_ _1\"> </span>la <span class=\"_ _1\"> </span>durata <span class=\"_ _1\"> </span>dell\u2019operazione <span class=\"_ _24\"> </span>at<span class=\"_ _b\"></span>traverso <span class=\"_ _24\"> </span>una progr<span class=\"_ _2\"></span>essiva riduzione, nel modello valutativo, del fattore correttivo connesso con la ridotta liquidit\u00e0 dello strumento; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">gli <span class=\"_ _7d\"></span>utili <span class=\"_ _7d\"></span>e <span class=\"_ _7d\"></span>perdite <span class=\"_ _7d\"></span>derivanti <span class=\"_ _3\"></span>dalla <span class=\"_ _7d\"></span>negoziazione <span class=\"_ _7d\"></span>di <span class=\"_ _7d\"></span>strumenti <span class=\"_ _3\"></span>finanziari <span class=\"_ _7d\"></span>sono <span class=\"_ _7d\"></span>riconosciuti <span class=\"_ _3\"></span>a <span class=\"_ _7d\"></span>Conto </span>Economico al momento del perfezionamento della vendita, sulla base della differ<span class=\"_ _2\"></span>enza tra il corrispettivo pagato o incassato e il valore di iscrizione degli strumenti stessi; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _9\"> </span>ricavi <span class=\"_ _9\"> </span>derivanti <span class=\"_ _9\"> </span>dalla <span class=\"_ _1\"> </span>vendita <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>attivit\u00e0 <span class=\"_ _9\"> </span>non <span class=\"_ _9\"> </span>finanziarie <span class=\"_ _9\"> </span>sono <span class=\"_ _9\"> </span>rilevati <span class=\"_ _1\"> </span>al <span class=\"_ _9\"> </span>momento <span class=\"_ _9\"> </span>del </span>perfezionamento <span class=\"_ _1\"> </span>della <span class=\"_ _1\"> </span>vendita, <span class=\"_ _1\"> </span>ovvero <span class=\"_ _1\"> </span>quando <span class=\"_ _1\"> </span>\u00e8 <span class=\"_ _1\"> </span>adempiuta <span class=\"_ _1\"> </span>l\u2019obbl<span class=\"_ _b\"></span>igazione <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>fare <span class=\"_ _1\"> </span>nei confronti del cliente.<span class=\"_ _567\"> </span>I costi sono rilevati in Conto Economico secondo il principio della competenza; i costi relativi all\u2019ottenimento e l\u2019adempimento dei contratti con la clientela sono rilevati a Conto Economico nei <span class=\"_ _b\"></span>periodi <span class=\"_ _8\"></span>nei <span class=\"_ _8\"></span>quali <span class=\"_ _b\"></span>sono <span class=\"_ _8\"></span>contabilizzati <span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>relativi <span class=\"_ _b\"></span>ricavi. <span class=\"_ _8\"></span>Se <span class=\"_ _b\"></span>l\u2019associazione <span class=\"_ _8\"></span>tra <span class=\"_ _8\"></span>costi <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>ricavi <span class=\"_ _b\"></span>pu\u00f2 essere ef<span class=\"_ _2\"></span>fettuata in modo generico e indiretto, i costi sono iscritti su pi\u00f9 periodi con procedur<span class=\"_ _2\"></span>e razionali e su base sistematica. I costi che non possono essere associati ai pr<span class=\"_ _2\"></span>oventi sono rilevati immediatamente in conto economico.<span class=\"_ _567\"> </span>Si evidenzia, inoltre, che i costi r<span class=\"_ _2\"></span>elativi alle Contribuzioni al Fondo di Risoluzione (SRM) e al Fondo Interbancario di T<span class=\"_ _3\"></span>utela dei Depositi (DGS) vengono contabilizzati a conto economico nella voce \u201c180 b) Altre spese amministrative\u201d tenuto conto dell\u2019interpr<span class=\"_ _2\"></span>etazione IFRIC 21 e della comunicazione di Banca d\u2019Italia del 19 gennaio 2016. In particolare, il contributo (DGS) viene <span class=\"_ _b\"></span>contabilizzato <span class=\"_ _8\"></span>al <span class=\"_ _b\"></span>verificarsi <span class=\"_ _8\"></span>del <span class=\"_ _b\"></span>\u201cfatto <span class=\"_ _b\"></span>vincolante\u201d <span class=\"_ _8\"></span>derivante <span class=\"_ _b\"></span>dalle <span class=\"_ _8\"></span>disposizioni <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>nuovo Statuto <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>FITD <span class=\"_ _1d\"></span>in <span class=\"_ _8\"></span>base <span class=\"_ _8\"></span>a <span class=\"_ _1d\"></span>cui <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>Fondo <span class=\"_ _1d\"></span>costituisce <span class=\"_ _8\"></span>risorse <span class=\"_ _8\"></span>finanziarie <span class=\"_ _1d\"></span>fino, <span class=\"_ _8\"></span>al <span class=\"_ _1d\"></span>raggiungimento del livello obiettivo, attraverso contribuzioni ordinarie delle banche ader<span class=\"_ _2\"></span>enti al 30 settembre di ciascun anno.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForCustomerAcquisitionCostsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-662": {
   "value": "Pronti contr<span class=\"_ _2\"></span>o ter<span class=\"_ _b\"></span>mine, prestito titoli e riporti<span class=\"_ _567\"> </span>Le operazioni di pronti contr<span class=\"_ _2\"></span>o termine o di riporto, con cui il Gruppo vende a terzi dei titoli <span class=\"_ _1\"> </span>con <span class=\"_ _1\"> </span>l'obbligo <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>riacquisto <span class=\"_ _1\"> </span>degli <span class=\"_ _1\"> </span>stessi <span class=\"_ _9\"> </span>alla <span class=\"_ _1\"> </span>scadenza <span class=\"_ _1\"> </span>delle <span class=\"_ _1\"> </span>operazioni <span class=\"_ _9\"> </span>ad <span class=\"_ _1\"> </span>un <span class=\"_ _1\"> </span>prezzo predeterminato, vengono iscritte nei debiti verso banche o verso clientela a seconda della controparte.<span class=\"_ _2\"></span> Analogamente, <span class=\"_ _8\"></span>le <span class=\"_ _1d\"></span>operazioni <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>pronti <span class=\"_ _8\"></span>contro <span class=\"_ _8\"></span>termine <span class=\"_ _1d\"></span>o <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>riporto, <span class=\"_ _8\"></span>con <span class=\"_ _1d\"></span>le <span class=\"_ _1d\"></span>quali <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>Gruppo acquista <span class=\"_ _a\"></span>da <span class=\"_ _2\"></span>terzi <span class=\"_ _a\"></span>dei <span class=\"_ _a\"></span>titoli <span class=\"_ _2\"></span>con <span class=\"_ _a\"></span>l'obbligo <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>rivendita <span class=\"_ _2\"></span>degli <span class=\"_ _a\"></span>stessi <span class=\"_ _a\"></span>alla <span class=\"_ _2\"></span>scadenza <span class=\"_ _a\"></span>delle <span class=\"_ _2\"></span>operazioni ad un prezzo pr<span class=\"_ _2\"></span>edeterminato, sono contabilizzate come crediti verso banche o clientela (categoria <span class=\"_ _8\"></span>contabile <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>\u201cAttivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _8\"></span>valutate <span class=\"_ _b\"></span>al <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>ammortizzato\u201d), <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>seconda della controparte. La dif<span class=\"_ _2\"></span>ferenza tra il prezzo a pr<span class=\"_ _2\"></span>onti e il prezzo a termine delle sopra menzionate operazioni \u00e8 contabilizzata come interesse (passivo o attivo a seconda dei casi)<span class=\"_ _2\"></span> e registrata per competenza lungo la vita dell\u2019operazione. Le operazioni di pr<span class=\"_ _2\"></span>estito titoli nelle <span class=\"_ _1\"> </span>quali <span class=\"_ _9\"> </span>la <span class=\"_ _1\"> </span>garanzia <span class=\"_ _1\"> </span>\u00e8 <span class=\"_ _9\"> </span>rappresentata <span class=\"_ _1\"> </span>da <span class=\"_ _1\"> </span>contante <span class=\"_ _9\"> </span>che <span class=\"_ _1\"> </span>rientra <span class=\"_ _1\"> </span>nella <span class=\"_ _9\"> </span>piena <span class=\"_ _1\"> </span>disponibilit\u00e0 economica del prestator<span class=\"_ _2\"></span>e vengono rilevate in bilancio come le anzidette operazioni di pronti contro termine.<span class=\"_ _567\"> </span>Nel caso di operazioni di prestito titoli con garanzia costituita da altri titoli, ovvero senza<span class=\"_ _2\"></span> garanzia, il prestator<span class=\"_ _2\"></span>e e il prestatario continuano a rilevare nell\u2019attivo dello stato patrimoniale,<span class=\"_ _2\"></span> rispettivamente, <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>titolo <span class=\"_ _1d\"></span>oggetto <span class=\"_ _1d\"></span>del <span class=\"_ _24\"></span>prestito <span class=\"_ _8\"></span>e <span class=\"_ _1d\"></span>quello <span class=\"_ _24\"></span>eventualmente <span class=\"_ _1d\"></span>dato <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>garanzia. <span class=\"_ _1d\"></span>La remunerazione di tale operativit\u00e0 \u00e8 rilevata dal pr<span class=\"_ _2\"></span>estatore nella voce \u201c40. Commissioni attive\u201d e dal prestatario nella voce \u201c50. Commissioni passive\u201d.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRepurchaseAndReverseRepurchaseAgreementsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-694": {
   "value": "Pagamenti basati su azioni o azioni fantasma<span class=\"_ _567\"> </span>Si tratta di pagamenti a favore dei dipendenti, come corrispettivo dell\u2019attivit\u00e0 lavorativa prestata, r<span class=\"_ _2\"></span>egolati con strumenti rappresentativi del capitale, che consistono, ad esempio, nell\u2019assegnazione di: <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">diritti a sottoscrivere aumenti di capitale a pagamento (stock option);</span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws9c\">diritti a ricevere azioni o azioni fantasma (cd. \u201cphantom shar<span class=\"_ _2\"></span>es\u201d) al raggiungimento di </span>determinati obiettivi.<span class=\"_ _567\"> </span>Ai <span class=\"_ _2\"></span>fini contabili, <span class=\"_ _a\"></span>ai sensi <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>principio <span class=\"_ _2\"></span>IFRS 2, <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>pagamenti <span class=\"_ _2\"></span>basati su <span class=\"_ _2\"></span>\u201cphantom <span class=\"_ _2\"></span>shares\u201d <span class=\"_ _2\"></span>adottati da <span class=\"_ _2\"></span>Banco <span class=\"_ _2\"></span>Desio <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>configurano <span class=\"_ _2\"></span>come <span class=\"_ _2\"></span>piani <span class=\"_ _2\"></span>\"cash <span class=\"_ _2\"></span>settled\u201d, <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>rilevare <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>delle prestazioni <span class=\"_ _2\"></span>lavorative ricevute. In <span class=\"_ _2\"></span>considerazione delle dif<span class=\"_ _2\"></span>ficolt\u00e0 di stima <span class=\"_ _2\"></span>diretta del <span class=\"_ _2\"></span>fair value delle prestazioni lavorative ricevute in contr<span class=\"_ _2\"></span>opartita dell\u2019assegnazione di azioni, \u00e8 possibile misurare il valor<span class=\"_ _2\"></span>e delle prestazioni ricevute, in modo indiretto, facendo riferimento al fair<span class=\"_ _2\"></span> value degli strumenti rappresentativi di capitale, alla data della lor<span class=\"_ _2\"></span>o assegnazione.<span class=\"_ _567\"> </span>I <span class=\"_ _2\"></span>piani di <span class=\"_ _a\"></span>incent<span class=\"_ _b\"></span>ivazione <span class=\"_ _2\"></span>del personale <span class=\"_ _a\"></span>basati su <span class=\"_ _2\"></span>azioni <span class=\"_ _2\"></span>proprie <span class=\"_ _2\"></span>vengono quindi <span class=\"_ _a\"></span>rilevati a <span class=\"_ _2\"></span>conto economico (voce \u201c190. a) Spese per il personale\u201d) in contropartita di un corrispondente incremento del patrimonio netto (voce \u201c100. c) altri fondi per rischi e oneri\u201d), sulla base del fair <span class=\"_ _24\"> </span>value <span class=\"_ _1\"> </span>degli <span class=\"_ _1\"> </span>strumenti <span class=\"_ _1\"> </span>finanziari <span class=\"_ _24\"> </span>attribuiti <span class=\"_ _1\"> </span>alla <span class=\"_ _1\"> </span>data <span class=\"_ _1\"> </span>di <span class=\"_ _24\"> </span>assegnazione <span class=\"_ _1\"> </span>ed <span class=\"_ _1\"> </span>in <span class=\"_ _24\"> </span>funzione <span class=\"_ _1\"> </span>del criterio di competenza della prestazione lavorativa fornita.<span class=\"_ _567\"> </span>In <span class=\"_ _30\"> </span>particolar<span class=\"_ _2\"></span>e, <span class=\"_ _30\"> </span>quando  le <span class=\"_ _30\"> </span>azioni <span class=\"_ _30\"> </span>assegnate  non <span class=\"_ _30\"> </span>sono  immediatamente <span class=\"_ _30\"> </span>\u201cusufruibili\u201d <span class=\"_ _30\"> </span>dal dipendente, <span class=\"_ _24\"> </span>ma <span class=\"_ _1\"> </span>lo <span class=\"_ _1\"> </span>saranno <span class=\"_ _1\"> </span>quando <span class=\"_ _24\"> </span>il <span class=\"_ _1\"> </span>dipendente <span class=\"_ _1\"> </span>avr\u00e0 <span class=\"_ _1\"> </span>completato <span class=\"_ _24\"> </span>uno <span class=\"_ _1\"> </span>specifico <span class=\"_ _1\"> </span>periodo di servizio, l\u2019impresa riconosce il costo, come corrispettivo della pr<span class=\"_ _2\"></span>estazione resa, lungo il periodo di maturazione delle condizioni stesse (\u201cvesting period\u201d). Anche per le societ\u00e0 controllate, i piani di incentivo basati su \u201cphantom shar<span class=\"_ _2\"></span>es\u201d della Capogruppo, e non su azioni<span class=\"_ _567\"> </span>proprie, si configurano come piani <span class=\"_ _b\"></span>\u201ccash settled\u201d. Ai sensi dell\u2019IFRS 2, nei rispettivi bilanci d\u2019impresa e nell\u2019ottica del bilancio consolidato, il costo <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>competenza <span class=\"_ _1d\"></span>viene <span class=\"_ _24\"></span>quindi <span class=\"_ _1d\"></span>rilevato <span class=\"_ _1d\"></span>tra <span class=\"_ _1d\"></span>le <span class=\"_ _24\"></span>spese <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>personale <span class=\"_ _24\"></span>in <span class=\"_ _1d\"></span>contropartita <span class=\"_ _8\"></span>di un incremento della voce \u201c100. c) altri fondi per rischi e oneri per la componente cash e di un incremento della voce \u201c150. Riserve\u201d per la componente azionaria) r<span class=\"_ _2\"></span>egolata tramite le \u201cphantom shares\u201d della Capogruppo.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-663": {
   "value": "Operazioni di aggregazione aziendale: allocazione del costo di acquisto<span class=\"_ _567\"> </span>Premessa<span class=\"_ _567\"> </span>\u00c8 di seguito descritto il processo generale richiesto dall\u2019IFRS 3 Aggr<span class=\"_ _2\"></span>egazioni aziendali per la<span class=\"_ _567\"> </span> contabilizzazione delle aggregazioni aziendali, ovver<span class=\"_ _2\"></span>o delle operazioni o altri eventi in cui una<span class=\"_ _567\"> </span> societ\u00e0 <span class=\"_ _b\"></span>acquisisce il <span class=\"_ _b\"></span>controllo <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>pi\u00f9 <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>aziendali <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>prevede il <span class=\"_ _b\"></span>consolidamento <span class=\"_ _b\"></span>delle<span class=\"_ _567\"> </span> attivit\u00e0, passivit\u00e0 e passivit\u00e0 potenziali acquisite ai rispettivi fair value, incluse eventuali attivit\u00e0<span class=\"_ _567\"> </span> immateriali identificabili non gi\u00e0 rilevate nel bilancio dell\u2019impresa acquisita.<span class=\"_ _567\"> </span>Secondo l\u2019IFRS 380<span class=\"_ _567\"> </span>, <span class=\"_ _1\"> </span>innanzitutto <span class=\"_ _1\"> </span>va <span class=\"_ _1\"> </span>condotta <span class=\"_ _9\"> </span>l\u2019analisi <span class=\"_ _24\"> </span>specifica <span class=\"_ _9\"> </span>richiesta <span class=\"_ _24\"> </span>per <span class=\"_ _9\"> </span>l\u2019individuazione<span class=\"_ _567\"> </span> delle <span class=\"_ _1d\"></span>caratteristiche <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>\u201cAt<span class=\"_ _b\"></span>tivit\u00e0 <span class=\"_ _1d\"></span>aziendale <span class=\"_ _24\"></span>(o <span class=\"_ _1d\"></span>Business)\u201d, <span class=\"_ _24\"> </span>rispetto <span class=\"_ _24\"></span>al <span class=\"_ _1d\"></span>perimetro <span class=\"_ _1d\"></span>acquisito, <span class=\"_ _24\"></span>per<span class=\"_ _567\"> </span> proceder<span class=\"_ _2\"></span>e quindi all\u2019individuazione di <span class=\"_ _2\"></span>una aggregazione <span class=\"_ _2\"></span>aziendale da contabilizzar<span class=\"_ _2\"></span>e sulla base<span class=\"_ _567\"> </span> del cd. Acquisition Method (o metodo dell\u2019acquisizione del controllo).<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019entit\u00e0  procede <span class=\"_ _38\"> </span>quindi  all\u2019analisi  qualitativa <span class=\"_ _38\"> </span>delle  caratteristiche  di <span class=\"_ _38\"> </span>quanto  acquisito  per<span class=\"_ _567\"> </span> verificare <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>esenza <span class=\"_ _8\"></span>simultanea <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>i. <span class=\"_ _8\"></span>Fattori <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>produzione, <span class=\"_ _8\"></span>ii. <span class=\"_ _8\"></span>Processi, <span class=\"_ _8\"></span>iii. <span class=\"_ _8\"></span>Produzione <span class=\"_ _b\"></span>come<span class=\"_ _567\"> </span> definiti dall\u2019IFRS 3 stesso, in particolare rispetto al concetto di Pr<span class=\"_ _2\"></span>ocesso sostanziale.<span class=\"_ _567\"> </span>Successivamente, <span class=\"_ _9\"> </span>sulla <span class=\"_ _9\"> </span>base <span class=\"_ _9\"> </span>dell\u2019Acquisition <span class=\"_ _9\"> </span>Method <span class=\"_ _9\"> </span>si <span class=\"_ _9\"> </span>deve, <span class=\"_ _9\"> </span>con <span class=\"_ _9\"> </span>riferimento <span class=\"_ _9\"> </span>alla <span class=\"_ _9\"> </span>data <span class=\"_ _9\"> </span>di<span class=\"_ _567\"> </span> acquisizione  del <span class=\"_ _9\"> </span>controllo,  allocare <span class=\"_ _9\"> </span>il  prezzo <span class=\"_ _9\"> </span>dell\u2019aggregazione  (Pur<span class=\"_ _2\"></span>chase  Price  Allocation<span class=\"_ _567\"> </span> \u2013 <span class=\"_ _1\"> </span>PP<span class=\"_ _a\"></span>A) <span class=\"_ _1\"> </span>rilevando <span class=\"_ _1\"> </span>le <span class=\"_ _24\"> </span>at<span class=\"_ _b\"></span>tivit\u00e0 <span class=\"_ _1\"> </span>acquisite <span class=\"_ _24\"> </span>e <span class=\"_ _1\"> </span>le <span class=\"_ _1\"> </span>passivit\u00e0 <span class=\"_ _1\"> </span>(anche <span class=\"_ _1\"> </span>potenziali) <span class=\"_ _1\"> </span>assunte <span class=\"_ _1\"> </span>ai <span class=\"_ _1\"> </span>relativi <span class=\"_ _24\"> </span>fair<span class=\"_ _567\"> </span> value <span class=\"_ _24\"> </span>ed <span class=\"_ _1\"> </span>eventualmente <span class=\"_ _24\"> </span>gli <span class=\"_ _1\"> </span>interessi <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>minoranza <span class=\"_ _24\"> </span>ai <span class=\"_ _1\"> </span>relativi <span class=\"_ _24\"></span>fair <span class=\"_ _24\"> </span>value, <span class=\"_ _1\"> </span>oltre <span class=\"_ _24\"> </span>ad <span class=\"_ _1\"> </span>identificare<span class=\"_ _567\"> </span> le attivit\u00e0 immateriali implicite precedentemente non contabilizzate nella situazione contabile<span class=\"_ _567\"> </span> dell\u2019acquisita. <span class=\"_ _7d\"></span>L<span class=\"_ _a\"></span>\u2019eventuale <span class=\"_ _7d\"></span>differ<span class=\"_ _2\"></span>enza <span class=\"_ _7d\"></span>che <span class=\"_ _7d\"></span>dovesse <span class=\"_ _4\"></span>emergere <span class=\"_ _4\"></span>fra <span class=\"_ _7d\"></span>il <span class=\"_ _7d\"></span>prezzo <span class=\"_ _4\"></span>pagato <span class=\"_ _7d\"></span>per <span class=\"_ _7d\"></span>l\u2019acquisizione<span class=\"_ _567\"> </span> (misurato anch\u2019esso al fair value e considerando eventuali \u201ccorrispettivi potenziali\u201d) ed il fair<span class=\"_ _567\"> </span> value (al <span class=\"_ _b\"></span>netto <span class=\"_ _b\"></span>degli <span class=\"_ _b\"></span>effetti <span class=\"_ _b\"></span>fiscali) <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>e passivit\u00e0 <span class=\"_ _b\"></span>acquisite, <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>positiva, <span class=\"_ _b\"></span>determina <span class=\"_ _b\"></span>un<span class=\"_ _567\"> </span> avviamento da rilevare tra le voci dello stato patrimoniale, se negativa, determina un impatto<span class=\"_ _567\"> </span>che <span class=\"_ _1\"> </span>dovr\u00e0 <span class=\"_ _1\"> </span>essere <span class=\"_ _24\"> </span>rilevato <span class=\"_ _1\"> </span>a <span class=\"_ _1\"> </span>Conto <span class=\"_ _1\"> </span>economico <span class=\"_ _1\"> </span>quale <span class=\"_ _1\"> </span>componente <span class=\"_ _1\"> </span>positiva <span class=\"_ _1\"> </span>(cd. <span class=\"_ _1\"> </span>\u201cbadwill\u201d <span class=\"_ _1\"> </span>o<span class=\"_ _567\"> </span>avviamento negativo).<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019IFRS  3  consente <span class=\"_ _9\"> </span>che  la  definitiva  allocazione <span class=\"_ _38\"> </span>del  costo <span class=\"_ _38\"> </span>dell\u2019aggregazione  possa <span class=\"_ _9\"> </span>essere<span class=\"_ _567\"> </span>effettuata entr<span class=\"_ _2\"></span>o dodici mesi dalla data di acquisizione.<span class=\"_ _567\"> </span>Fair value delle attivit\u00e0 e passivit\u00e0 acquisite<span class=\"_ _567\"> </span>Nella contabilizzazione di un\u2019aggregazione aziendale (cd. business combination), l\u2019entit\u00e0<span class=\"_ _567\"> </span>determina <span class=\"_ _9\"> </span>il <span class=\"_ _1\"> </span>fair <span class=\"_ _9\"> </span>value <span class=\"_ _1\"> </span>delle <span class=\"_ _9\"> </span>attivit\u00e0, <span class=\"_ _9\"> </span>passivit\u00e0 <span class=\"_ _1\"> </span>e <span class=\"_ _9\"> </span>passivit\u00e0 <span class=\"_ _1\"> </span>potenziali, <span class=\"_ _9\"> </span>il <span class=\"_ _9\"> </span>quale <span class=\"_ _1\"> </span>viene <span class=\"_ _9\"> </span>rilevato<span class=\"_ _567\"> </span>separatamente solo se, alla data dell\u2019acquisizione, tale valore soddisfa i seguenti criteri:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws13b\">nel caso di un\u2019attivit\u00e0 diversa da un\u2019attivit\u00e0 immateriale, sia probabile che gli eventuali<span class=\"_ _567\"> </span></span>benefici economici futuri affluiscano all\u2019acquir<span class=\"_ _2\"></span>ente;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws56\">nel caso di una passivit\u00e0 diversa da una passivit\u00e0 potenziale sia probabile che per estinguer<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></span>l\u2019obbligazione sar\u00e0 richiesto l\u2019impiego di risorse atte a produrr<span class=\"_ _2\"></span>e benefici economici;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws15b\">nel caso di un\u2019attivit\u00e0 immateriale (IAS 38) o di una passivit\u00e0 potenziale (IAS 37), il relativo<span class=\"_ _567\"> </span></span>fair value possa essere valutato in maniera attendibile.<span class=\"_ _567\"> </span>Le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>e passivit\u00e0 <span class=\"_ _a\"></span>finanziarie devono <span class=\"_ _a\"></span>essere <span class=\"_ _2\"></span>valutate al <span class=\"_ _a\"></span>fair value <span class=\"_ _a\"></span>alla data <span class=\"_ _2\"></span>dell\u2019aggregazione<span class=\"_ _567\"> </span>aziendale ancorch\u00e9 nel bilancio <span class=\"_ _b\"></span>della societ\u00e0 <span class=\"_ _b\"></span>acquisita siano <span class=\"_ _b\"></span>misurate secondo al<span class=\"_ _b\"></span>tri criteri. Nel<span class=\"_ _567\"> </span>caso <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>strumenti <span class=\"_ _8\"></span>finanziari <span class=\"_ _1d\"></span>non <span class=\"_ _8\"></span>quotati <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>mercati <span class=\"_ _8\"></span>attivi, <span class=\"_ _8\"></span>trovano <span class=\"_ _8\"></span>applicazione <span class=\"_ _8\"></span>le <span class=\"_ _1d\"></span>modalit\u00e0 <span class=\"_ _8\"></span>di<span class=\"_ _567\"> </span>determinazione del fair value descritte alla successiva Parte A.4, applicando il modello valutativo<span class=\"_ _567\"> </span>interno pi\u00f9 appropriato in funzione del singolo strumento considerato.<span class=\"_ _567\"> </span>Identificazione delle attivit\u00e0 immateriali<span class=\"_ _567\"> </span>In <span class=\"_ _1\"> </span>base <span class=\"_ _9\"> </span>alle <span class=\"_ _1\"> </span>caratteristiche <span class=\"_ _9\"> </span>della <span class=\"_ _1\"> </span>realt\u00e0 <span class=\"_ _1\"> </span>aziendale <span class=\"_ _9\"> </span>acquisita, <span class=\"_ _1\"> </span>si <span class=\"_ _9\"> </span>impongono <span class=\"_ _1\"> </span>approfondimenti<span class=\"_ _567\"> </span>sull\u2019eventualit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>contabilizzare <span class=\"_ _b\"></span>separatamente <span class=\"_ _8\"></span>assets <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>gi\u00e0 <span class=\"_ _8\"></span>iscritti <span class=\"_ _8\"></span>tra <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>sue <span class=\"_ _8\"></span>attivit\u00e0, <span class=\"_ _b\"></span>qual<span class=\"_ _b\"></span>i<span class=\"_ _567\"> </span>possono essere le attivit\u00e0 immateriali legate ai rapporti con la clientela (customer r<span class=\"_ _2\"></span>elated<span class=\"_ _567\"> </span>intangible o client relationship) e al marketing (brand name).<span class=\"_ _567\"> </span>Attivit\u00e0 immateriali legate al cliente: rientrano nella categoria delle immobilizzazioni immateriali<span class=\"_ _567\"> </span>in <span class=\"_ _1d\"></span>quanto, <span class=\"_ _24\"> </span>anche <span class=\"_ _24\"> </span>se <span class=\"_ _24\"></span>non <span class=\"_ _24\"></span>sempre <span class=\"_ _1d\"></span>derivanti <span class=\"_ _24\"></span>da <span class=\"_ _1d\"></span>diritti <span class=\"_ _24\"> </span>contrattuali <span class=\"_ _24\"> </span>come <span class=\"_ _24\"></span>le <span class=\"_ _24\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>immateriali<span class=\"_ _567\"> </span>legate al marketing, possono essere separabili e possono esser<span class=\"_ _2\"></span>e valutate attendibilmente.<span class=\"_ _567\"> </span>Rientrano in questa categoria:<span class=\"_ _567\"> </span><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs303\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws200\">liste clienti: sono costituite da tutte le informazioni possedute sui clienti (data base </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs304\">contenenti: <span class=\"_ _b\"></span>nomi, <span class=\"_ _b\"></span>recapiti, storico <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>ordini, <span class=\"_ _b\"></span>informazioni <span class=\"_ _b\"></span>demografiche, <span class=\"_ _b\"></span>ecc.) <span class=\"_ _b\"></span>che, <span class=\"_ _b\"></span>poich\u00e9 </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws18 gs669\">possono essere oggetto di noleggio e scambio, hanno un valor<span class=\"_ _2\"></span>e riconosciuto dal mercato; </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs66a\">non <span class=\"_ _1\"> </span>possono <span class=\"_ _1\"> </span>essere <span class=\"_ _24\"> </span>considerate <span class=\"_ _1\"> </span>immobilizzazioni <span class=\"_ _1\"> </span>immateriali <span class=\"_ _1\"> </span>se <span class=\"_ _1\"> </span>sono <span class=\"_ _1\"> </span>considerate <span class=\"_ _1\"> </span>cos\u00ec </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs306\">confidenziali che <span class=\"_ _b\"></span>nell\u2019accordo di <span class=\"_ _b\"></span>aggregazione ne <span class=\"_ _b\"></span>venga <span class=\"_ _b\"></span>vietata la <span class=\"_ _b\"></span>vendita, <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>locazione o </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs496\">altri tipi di scambio;</div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs497\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsc2\">contratti con i clienti e rapporti con la clientela stabiliti in conseguenza di essi: i contratti </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs498\">con <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>clienti <span class=\"_ _2\"></span>soddisfano <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>requisito <span class=\"_ _2\"></span>contrattuale/legale <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>costituire <span class=\"_ _a\"></span>un\u2019attivit\u00e0 immateriale </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1c9 gs499\">anche se nel contratto di aggregazione ne viene vietata la vendita o il trasferimento </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs49a\">separatamente dall\u2019impresa acquisita; <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>tal fine, <span class=\"_ _b\"></span>rilevano <span class=\"_ _b\"></span>anche i <span class=\"_ _b\"></span>contatti <span class=\"_ _b\"></span>stabiliti di <span class=\"_ _b\"></span>prassi </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws224 gs66b\">con la clientela, indipendentemente dall\u2019esistenza di un contratto formale, e tutte le </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs66c\">relazioni non contrattuali, a condizione che siano separabili e autonomamente valutabili;</div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs66d\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">relazioni <span class=\"_ _1d\"></span>con <span class=\"_ _1d\"></span>la <span class=\"_ _24\"></span>clientela <span class=\"_ _1d\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _1d\"></span>natura <span class=\"_ _24\"></span>non <span class=\"_ _1d\"></span>contrattuale: <span class=\"_ _24\"> </span>rientrano <span class=\"_ _24\"></span>in <span class=\"_ _1d\"></span>questa <span class=\"_ _24\"></span>categoria <span class=\"_ _1d\"></span>tutte </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs49e\">le <span class=\"_ _1d\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>immateriali <span class=\"_ _24\"></span>che, <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>quanto <span class=\"_ _24\"></span>separabili <span class=\"_ _1d\"></span>e <span class=\"_ _24\"></span>trasferibili <span class=\"_ _1d\"></span>separatamente <span class=\"_ _1d\"></span>dall\u2019impresa </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs49f\">acquisita, sono valutabili singolarmente e possono essere iscritte come intangibile.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsdf gs30f\">Attivit\u00e0 immateriali legate al marketing: marchi di fabbrica, nomi commer<span class=\"_ _2\"></span>ciali, marchi di servizi, </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs310\">marchi <span class=\"_ _1d\"></span>collettivi, <span class=\"_ _1\"> </span>marchi <span class=\"_ _1d\"></span>di <span class=\"_ _1\"> </span>qualit\u00e0 <span class=\"_ _24\"></span>in <span class=\"_ _24\"> </span>quanto <span class=\"_ _24\"> </span>derivanti <span class=\"_ _24\"> </span>da <span class=\"_ _1\"> </span>diritti <span class=\"_ _24\"> </span>contrattuali <span class=\"_ _24\"> </span>o <span class=\"_ _24\"> </span>comunque <span class=\"_ _1\"> </span>in </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs311\">quanto <span class=\"_ _3\"></span>risultano <span class=\"_ _a\"></span>solitamente <span class=\"_ _a\"></span>separabili. <span class=\"_ _a\"></span>T<span class=\"_ _3\"></span>ali <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _a\"></span>tengono <span class=\"_ _3\"></span>conto <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>quell\u2019insieme <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>condizioni </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws10a gs312\">produttive corr<span class=\"_ _2\"></span>elate economicamente al nome commerciale, alla capacit\u00e0 relazionale, alla forza </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs313\">distributiva.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs314\">Un\u2019attivit\u00e0 immateriale <span class=\"_ _2\"></span>deve essere <span class=\"_ _2\"></span>misurata inizialmente al <span class=\"_ _2\"></span>costo. Se questa <span class=\"_ _2\"></span>\u00e8 acquisita in <span class=\"_ _2\"></span>una </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs66e\">Business Combination, il suo costo \u00e8 il fair value alla data di acquisizione del controllo.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs316\">Il <span class=\"_ _2\"></span>fair value <span class=\"_ _2\"></span>riflette, infatti, <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>aspettative di <span class=\"_ _2\"></span>mercato <span class=\"_ _2\"></span>circa <span class=\"_ _2\"></span>la pr<span class=\"_ _2\"></span>obabilit\u00e0 che <span class=\"_ _2\"></span>i benefici <span class=\"_ _a\"></span>economici </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs317\">futuri <span class=\"_ _a\"></span>inerenti <span class=\"_ _3\"></span>all\u2019att<span class=\"_ _b\"></span>ivit\u00e0 <span class=\"_ _a\"></span>affluiranno <span class=\"_ _3\"></span>all\u2019entit\u00e0 <span class=\"_ _2\"></span>che <span class=\"_ _a\"></span>li <span class=\"_ _a\"></span>controlla. <span class=\"_ _a\"></span>L<span class=\"_ _a\"></span>\u2019entit\u00e0 <span class=\"_ _a\"></span>deve <span class=\"_ _a\"></span>valutare <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>probabilit\u00e0 </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs318\">che <span class=\"_ _24\"></span>si <span class=\"_ _1d\"></span>verifichino <span class=\"_ _24\"> </span>benefici <span class=\"_ _24\"> </span>economici <span class=\"_ _24\"> </span>futuri <span class=\"_ _24\"></span>usando <span class=\"_ _24\"></span>presupposti <span class=\"_ _1d\"></span>ragionevoli <span class=\"_ _24\"> </span>e <span class=\"_ _24\"></span>sostenibili <span class=\"_ _24\"></span>che </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws216 gs319\">rappresentano la miglior<span class=\"_ _2\"></span>e stima della Direzione aziendale dell\u2019insieme di condizioni economiche </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs31a\">che esisteranno nel corso della vita utile dell\u2019attivit\u00e0.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws206 gs31c\">I principi contabili non prescrivono puntualmente il metodo di valutazione da utilizzar<span class=\"_ _2\"></span>e per </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws122 gs4ac\">la misurazione del fair value di tali attivit\u00e0 ma, nell\u2019ambito dei possibili metodi utilizzabili, </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs31d\">privilegiano <span class=\"_ _b\"></span>quelli <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>fanno <span class=\"_ _b\"></span>riferimento <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>prezzi <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>mercato <span class=\"_ _b\"></span>osservabili. <span class=\"_ _8\"></span>In <span class=\"_ _8\"></span>mancanza <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>ci\u00f2, <span class=\"_ _b\"></span>i </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs4ad\">principi contabili ammet<span class=\"_ _b\"></span>tono l\u2019utilizzo <span class=\"_ _b\"></span>di modelli valutat<span class=\"_ _b\"></span>ivi che devono <span class=\"_ _b\"></span>comunque incorporare </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs31e\">assunzioni generalmente utilizzate e riconosciute dal mercato.<span class=\"_ _567\"> </span></div>La determinazione del fair value nel caso di attivit\u00e0 immateriali legate alla clientela si basa sull\u2019attualizzazione <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>flussi <span class=\"_ _b\"></span>rappresentativi <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>margini <span class=\"_ _b\"></span>reddituali generati <span class=\"_ _b\"></span>dai <span class=\"_ _8\"></span>depositi lungo un periodo esprimente la durata residua attesa dei rapporti in esser<span class=\"_ _2\"></span>e alla data di acquisizione.<span class=\"_ _567\"> </span>Generalmente, per la valutazione del brand sono utilizzati sia metodi di mercato, sia metodi basati <span class=\"_ _a\"></span>sui <span class=\"_ _2\"></span>flussi <span class=\"_ _a\"></span>derivanti <span class=\"_ _2\"></span>dalla <span class=\"_ _2\"></span>gestione <span class=\"_ _a\"></span>dello <span class=\"_ _2\"></span>stesso <span class=\"_ _a\"></span>brand <span class=\"_ _2\"></span>e <span class=\"_ _a\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>royalty <span class=\"_ _3\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _a\"></span>mercato.<span class=\"_ _567\"> </span>Determinazione dell\u2019Avviamento (del cd. \u201cbadwill\u201d o A<span class=\"_ _2\"></span>vviamento negativo)<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019avviamento <span class=\"_ _8\"></span>rappresenta <span class=\"_ _8\"></span>l\u2019importo <span class=\"_ _8\"></span>residuale <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>costo <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>acquisizione, <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>quanto <span class=\"_ _8\"></span>costituisce l\u2019eccedenza del costo della Business Combination rispetto al fair value netto delle attivit\u00e0, passivit\u00e0 <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _2\"></span>potenziali <span class=\"_ _2\"></span>identificabili <span class=\"_ _2\"></span>(ivi <span class=\"_ _2\"></span>inclusi <span class=\"_ _2\"></span>gli <span class=\"_ _2\"></span>intangibles <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>le passivit\u00e0 <span class=\"_ _a\"></span>potenziali <span class=\"_ _2\"></span>che abbiano i requisiti per l\u2019iscrizione in bilancio).<span class=\"_ _567\"> </span>Esso <span class=\"_ _a\"></span>rappresenta <span class=\"_ _3\"></span>il <span class=\"_ _2\"></span>corrispettivo <span class=\"_ _a\"></span>riconosciuto <span class=\"_ _a\"></span>dall\u2019acquirente <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>previsione <span class=\"_ _3\"></span>di <span class=\"_ _2\"></span>benefici <span class=\"_ _a\"></span>economici futuri <span class=\"_ _9\"> </span>derivanti  da <span class=\"_ _9\"> </span>attivit\u00e0 <span class=\"_ _9\"> </span>che <span class=\"_ _9\"> </span>non  possono <span class=\"_ _9\"> </span>essere <span class=\"_ _9\"> </span>identificate <span class=\"_ _9\"> </span>individualmente <span class=\"_ _38\"> </span>e <span class=\"_ _9\"> </span>rilevate separatamente, di fatto incorporando il valore delle siner<span class=\"_ _2\"></span>gie attese, dell\u2019immagine della societ\u00e0 acquisita, del know-how<span class=\"_ _a\"></span>, del<span class=\"_ _b\"></span>le professionalit\u00e0, delle pr<span class=\"_ _2\"></span>ocedure e altri fattori indistinti.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019avviamento <span class=\"_ _b\"></span>acquisito <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>aggregazione <span class=\"_ _b\"></span>aziendale <span class=\"_ _8\"></span>non <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _b\"></span>ammortizzato. <span class=\"_ _b\"></span>L<span class=\"_ _2\"></span>\u2019entit\u00e0 <span class=\"_ _b\"></span>provvede a <span class=\"_ _8\"></span>verificare <span class=\"_ _8\"></span>annualmente, <span class=\"_ _8\"></span>ovvero <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>fine <span class=\"_ _8\"></span>del<span class=\"_ _b\"></span>l\u2019esercizio <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _1d\"></span>realizzata <span class=\"_ _8\"></span>l\u2019aggregazione <span class=\"_ _8\"></span>e ogniqualvolta vi sia <span class=\"_ _b\"></span>un\u2019indicazione che il valore dell\u2019attivit\u00e0 <span class=\"_ _b\"></span>possa aver subito un <span class=\"_ _b\"></span>degrado, che l\u2019importo iscritto non abbia subito delle riduzioni di valore (impairment test).<span class=\"_ _567\"> </span>Qualora <span class=\"_ _2\"></span>l\u2019importo <span class=\"_ _2\"></span>residuale <span class=\"_ _2\"></span>derivante <span class=\"_ _2\"></span>dall\u2019allocazione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>d\u2019acquisto <span class=\"_ _2\"></span>risultasse <span class=\"_ _2\"></span>negativo, cd. <span class=\"_ _8\"></span>badwill, <span class=\"_ _1d\"></span>esso <span class=\"_ _8\"></span>viene <span class=\"_ _1d\"></span>riconosciuto <span class=\"_ _8\"></span>come <span class=\"_ _1d\"></span>beneficio <span class=\"_ _8\"></span>a <span class=\"_ _1d\"></span>Conto <span class=\"_ _1d\"></span>economico <span class=\"_ _8\"></span>alla <span class=\"_ _1d\"></span>voce <span class=\"_ _8\"></span>230 <span class=\"_ _1d\"></span>\u201cAltri oneri/proventi di gestione\u201d.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-664": {
   "value": "A.3 <span class=\"ff5 fs9\">Infor<span class=\"_ _b\"></span>mativa sui trasferimenti tra portafogli </span><span class=\"ff5 fs9\">d<span class=\"_ _567\"> </span></span><span class=\"ff5 fs9\">i<span class=\"_ _567\"> </span></span>attivit\u00e0 finanziarie<span class=\"_ _567\"> </span>A.3.1 <span class=\"ff10\">Attivit\u00e0 finanziarie riclassificate: cambiamento di<span class=\"_ _567\"> </span></span>modello di business, valor<span class=\"_ _2\"></span>e di bilancio e interessi attivi<span class=\"_ _567\"> </span>Con  riferimento <span class=\"_ _9\"> </span>alle  attivit\u00e0  finanziarie  riclassificate <span class=\"_ _9\"> </span>ancora  iscritte  nell\u2019attivo <span class=\"_ _38\"> </span>alla  data <span class=\"_ _38\"> </span>di<span class=\"_ _567\"> </span>riferimento <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>bilancio, <span class=\"_ _1\"> </span>nella <span class=\"_ _9\"> </span>colonna <span class=\"_ _24\"> </span>\u201cV<span class=\"_ _2\"></span>alore <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>bilancio <span class=\"_ _1\"> </span>riclassificato\u201d <span class=\"_ _1\"> </span>\u00e8 <span class=\"_ _9\"> </span>indicato <span class=\"_ _24\"> </span>l\u2019importo<span class=\"_ _567\"> </span>trasferito  dal  portafoglio  contabile  HTCS <span class=\"_ _38\"> </span>al  portafoglio  contabile  HTC  (di  originari <span class=\"_ _38\"> </span>Euro<span class=\"_ _567\"> </span>1.045.956 mila), ivi inclusa la relativa riserva da valutazione OCI cumulata al 30 settembr<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span>2018, negativa per circa Eur<span class=\"_ _2\"></span>o 799 mila (di originari Euro 51.459 mila, al lor<span class=\"_ _2\"></span>do del relativo effetto<span class=\"_ _567\"> </span>fiscale), che alla <span class=\"_ _b\"></span>data di <span class=\"_ _b\"></span>riclassificazione \u00e8 stata <span class=\"_ _b\"></span>eliminata dal <span class=\"_ _b\"></span>patrimonio netto <span class=\"_ _b\"></span>in contropartita<span class=\"_ _567\"> </span>del fair <span class=\"_ _b\"></span>value <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>finanziarie riclassificate <span class=\"_ _b\"></span>che, <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>conseguenza, <span class=\"_ _b\"></span>sono rilevate <span class=\"_ _b\"></span>come <span class=\"_ _b\"></span>se<span class=\"_ _567\"> </span>fossero sempr<span class=\"_ _2\"></span>e state valutate al costo ammortizzato.<span class=\"_ _567\"> </span><table class=\"s w23a h1c0\" id=\"_09fd7328-c2a4-4632-8a47-68a1e74e42f1\"><tr><td class=\"t m0 x6d9 h27 y3f4d ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia </td><td class=\"t m0 x6da h27 y3f4e ff6 fs16 fc0 sc0 ls0 ws0\">Portafoglio </td><td class=\"t m0 x6db h27 y3f4e ff6 fs16 fc0 sc0 ls0 ws0\">Portafoglio </td><td class=\"t m0 x6dc h27 y3f4e ff6 fs16 fc0 sc0 ls0 ws0\">Data </td><td class=\"t m0 x6dd h27 y3f4f ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore </td><td class=\"t m0 x6de h27 y3f50 ff6 fs16 fc0 sc0 ls0 ws0\">Interessi </td></tr><tr><td class=\"t m0 x6d9 h27 y3f51 ff6 fs16 fc0 sc0 ls0 ws0\">di strumento </td><td class=\"t m0 x6df h27 y3f52 ff6 fs16 fc0 sc0 ls0 ws0\">di provenienza </td><td class=\"t m0 x6e0 h27 y3f52 ff6 fs16 fc0 sc0 ls0 ws0\">di destinazione </td><td class=\"t m0 x6e1 h27 y3f52 ffb fs16 fc0 sc0 ls0 ws0\">di riclassifica<span class=\"ff6\">-<span class=\"_ _567\"> </span></span></td><td class=\"t m0 x6e2 h27 y3f53 ff6 fs16 fc0 sc0 ls0 ws0\">di bilancio </td><td class=\"t m0 x6e3 h27 y3f54 ff6 fs16 fc0 sc0 ls0 ws0\">attivi registrati </td></tr><tr><td class=\"t m0 x6d9 h2c y3f55 ffb fs16 fc0 sc0 ls0 ws0\">finanziario </td><td></td><td></td><td class=\"t m0 x6e4 h27 y3f56 ff6 fs16 fc0 sc0 ls0 ws0\">zione </td><td class=\"t m0 x6e5 h2c y3f57 ffb fs16 fc0 sc0 ls0 ws0\">riclassificato </td><td class=\"t m0 x6e6 h27 y3f58 ff6 fs16 fc0 sc0 ls0 ws0\">nell\u2019esercizio </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x6e7 h27 y3f59 ff6 fs16 fc0 sc0 ls0 ws0\">(ante imposte) </td></tr><tr><td class=\"c n x304 y3f41 w23b h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x6e8 y3f41 w23c h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">HTCS<span class=\"_ _567\"> </span></div></td><td class=\"c n x6e9 y3f41 w23d h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">HTC<span class=\"_ _567\"> </span></div></td><td class=\"c n x6ea y3f41 wb6 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">01.10.2018<span class=\"_ _567\"> </span></div></td><td class=\"c n x6eb y3f41 wad h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10.939<span class=\"_ _567\"> </span></div></td><td class=\"c n x6ec y3f41 w23e h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">n.a<span class=\"_ _567\"> </span>.<span class=\"_ _567\"> </span></div></td></tr></table>A.3.3 <span class=\"ff10\">Attivit\u00e0 finanziarie riclassificate: cambiamento di<span class=\"_ _567\"> </span></span>modello di business e tasso di inter<span class=\"_ _2\"></span>esse effettivo<span class=\"_ _567\"> </span>Come gi\u00e0 rendicontato nei pr<span class=\"_ _2\"></span>ecedenti esercizi, a seguito del cambio di business model da<span class=\"_ _567\"> </span>parte <span class=\"_ _1d\"></span>della <span class=\"_ _1d\"></span>Capogruppo, <span class=\"_ _24\"></span>avvenuto <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>fine <span class=\"_ _1d\"></span>del <span class=\"_ _24\"></span>terzo <span class=\"_ _1d\"></span>trimestre <span class=\"_ _1d\"></span>2018, <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>portafoglio <span class=\"_ _24\"></span>HTC <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _1d\"></span>il<span class=\"_ _567\"> </span>portafoglio <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>risulta <span class=\"_ _8\"></span>aver<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>la posizione <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>strumenti <span class=\"_ _b\"></span>finanziari <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>misura <span class=\"_ _b\"></span>significativa <span class=\"_ _b\"></span>rispetto<span class=\"_ _567\"> </span>al portafoglio HTCS.<span class=\"_ _567\"> </span>Nel corso del <span class=\"_ _2\"></span>2020 sono stati aggiornati i limiti <span class=\"_ _2\"></span>operativi del portafogli HTCS e <span class=\"_ _2\"></span>del portafoglio<span class=\"_ _567\"> </span>di <span class=\"_ _24\"></span>negoziazione <span class=\"_ _24\"></span>al <span class=\"_ _24\"></span>fine <span class=\"_ _24\"></span>di <span class=\"_ _24\"></span>renderne <span class=\"_ _1d\"></span>la <span class=\"_ _24\"> </span>composizione <span class=\"_ _24\"> </span>il <span class=\"_ _24\"> </span>pi\u00f9 <span class=\"_ _24\"> </span>aderente <span class=\"_ _24\"></span>possibile <span class=\"_ _24\"></span>alle <span class=\"_ _24\"></span>finalit\u00e0 <span class=\"_ _24\"></span>di<span class=\"_ _567\"> </span>gestione dei business model alla luce dell\u2019evoluzione nel frattempo intervenuta nel contesto<span class=\"_ _567\"> </span>dei mercati finanziari.<span class=\"_ _567\"> </span>Nel <span class=\"_ _b\"></span>corso <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>2023 <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>stati <span class=\"_ _b\"></span>rivisti <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>criteri <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>ammissibilit\u00e0 <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>vendite <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>finanziarie<span class=\"_ _567\"> </span>gestite con il <span class=\"_ _2\"></span>modello di business HTC applicati <span class=\"_ _2\"></span>al portafoglio titoli di pr<span class=\"_ _2\"></span>opriet\u00e0. Al riguar<span class=\"_ _2\"></span>do, \u00e8<span class=\"_ _567\"> </span>stata condotta un\u2019analisi volta, tra l\u2019altro, a riveder<span class=\"_ _2\"></span>e l\u2019impostazione adottata dalla Capogruppo<span class=\"_ _567\"> </span>rispetto alle attuali migliori prassi di mercato.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>enuto <span class=\"_ _a\"></span>conto <span class=\"_ _a\"></span>dell\u2019aggiornamento <span class=\"_ _a\"></span>sopra <span class=\"_ _a\"></span>richiamato, <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>gestione <span class=\"_ _a\"></span>dei <span class=\"_ _a\"></span>titoli <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>debito <span class=\"_ _2\"></span>classificati <span class=\"_ _a\"></span>nei<span class=\"_ _567\"> </span>portafogli <span class=\"_ _b\"></span>HTC <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>HTCS <span class=\"_ _b\"></span>prosegue <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>continuit\u00e0 <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>scelte <span class=\"_ _b\"></span>operate <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>ecedenza; <span class=\"_ _b\"></span>nel <span class=\"_ _b\"></span>corso<span class=\"_ _567\"> </span>dell\u2019esercizio di riferimento <span class=\"_ _b\"></span>non si <span class=\"_ _b\"></span>\u00e8 pertanto <span class=\"_ _b\"></span>verificato alcun <span class=\"_ _b\"></span>cambiamento <span class=\"_ _b\"></span>di business <span class=\"_ _b\"></span>model<span class=\"_ _567\"> </span>che abbia comportato una riclassifica di portafoglio.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReclassificationOfFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-649": {
   "value": "A.3 <span class=\"ff5 fs9\">Infor<span class=\"_ _b\"></span>mativa sui trasferimenti tra portafogli </span><span class=\"ff5 fs9\">d<span class=\"_ _567\"> </span></span>attivit\u00e0 finanziarie<span class=\"_ _567\"> </span>A.3.1 <span class=\"ff10\">Attivit\u00e0 finanziarie riclassificate: cambiamento di<span class=\"_ _567\"> </span></span>modello di business, valor<span class=\"_ _2\"></span>e di bilancio e interessi attivi<span class=\"_ _567\"> </span>Tipologia Portafoglio Portafoglio Data V<span class=\"_ _2\"></span>alore Interessi di strumento di provenienza di destinazione di riclassifica<span class=\"ff6\">-<span class=\"_ _567\"> </span></span>di bilancio attivi registrati finanziario zione riclassificato nell\u2019esercizio (ante imposte) Titoli di debito<span class=\"_ _567\"> </span>HTCS<span class=\"_ _567\"> </span>HTC<span class=\"_ _567\"> </span>01.10.2018<span class=\"_ _567\"> </span>10.939<span class=\"_ _567\"> </span>n.a<span class=\"_ _567\"> </span>Con  riferimento <span class=\"_ _9\"> </span>alle  attivit\u00e0  finanziarie  riclassificate <span class=\"_ _9\"> </span>ancora  iscritte  nell\u2019attivo <span class=\"_ _38\"> </span>alla  data <span class=\"_ _38\"> </span>di<span class=\"_ _567\"> </span> riferimento <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>bilancio, <span class=\"_ _1\"> </span>nella <span class=\"_ _9\"> </span>colonna <span class=\"_ _24\"> </span>\u201cV<span class=\"_ _2\"></span>alore <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>bilancio <span class=\"_ _1\"> </span>riclassificato\u201d <span class=\"_ _1\"> </span>\u00e8 <span class=\"_ _9\"> </span>indicato <span class=\"_ _24\"> </span>l\u2019importo<span class=\"_ _567\"> </span> trasferito  dal  portafoglio  contabile  HTCS <span class=\"_ _38\"> </span>al  portafoglio  contabile  HTC  (di  originari <span class=\"_ _38\"> </span>Euro<span class=\"_ _567\"> </span> 1.045.956 mila), ivi inclusa la relativa riserva da valutazione OCI cumulata al 30 settembr<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span> 2018, negativa per circa Eur<span class=\"_ _2\"></span>o 799 mila (di originari Euro 51.459 mila, al lor<span class=\"_ _2\"></span>do del relativo effetto<span class=\"_ _567\"> </span> fiscale), che alla <span class=\"_ _b\"></span>data di <span class=\"_ _b\"></span>riclassificazione \u00e8 stata <span class=\"_ _b\"></span>eliminata dal <span class=\"_ _b\"></span>patrimonio netto <span class=\"_ _b\"></span>in contropartita<span class=\"_ _567\"> </span> del fair <span class=\"_ _b\"></span>value <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>finanziarie riclassificate <span class=\"_ _b\"></span>che, <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>conseguenza, <span class=\"_ _b\"></span>sono rilevate <span class=\"_ _b\"></span>come <span class=\"_ _b\"></span>se<span class=\"_ _567\"> </span> fossero sempr<span class=\"_ _2\"></span>e state valutate al costo ammortizzato.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-759": {
   "value": "A.3 <span class=\"ff5 fs9\">Infor<span class=\"_ _b\"></span>mativa sui trasferimenti tra portafogli </span>attivit\u00e0 finanziarie<span class=\"_ _567\"> </span>A.3.1 <span class=\"ff10\">Attivit\u00e0 finanziarie riclassificate: cambiamento di<span class=\"_ _567\"> </span></span>modello di business, valor<span class=\"_ _2\"></span>e di bilancio e interessi attivi<span class=\"_ _567\"> </span>Tipologia Portafoglio Portafoglio Data V<span class=\"_ _2\"></span>alore Interessi di strumento di provenienza di destinazione di riclassifica<span class=\"ff6\">-<span class=\"_ _567\"> </span></span>di bilancio attivi registrati finanziario zione riclassificato nell\u2019esercizio (ante imposte) Titoli di debito<span class=\"_ _567\"> </span>HTCS<span class=\"_ _567\"> </span>HTC<span class=\"_ _567\"> </span>01.10.2018<span class=\"_ _567\"> </span>10.939<span class=\"_ _567\"> </span>n.a<span class=\"_ _567\"> </span><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs442\">Con  riferimento <span class=\"_ _9\"> </span>alle  attivit\u00e0  finanziarie  riclassificate <span class=\"_ _9\"> </span>ancora  iscritte  nell\u2019attivo <span class=\"_ _38\"> </span>alla  data <span class=\"_ _38\"> </span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs443\">riferimento <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>bilancio, <span class=\"_ _1\"> </span>nella <span class=\"_ _9\"> </span>colonna <span class=\"_ _24\"> </span>\u201cV<span class=\"_ _2\"></span>alore <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>bilancio <span class=\"_ _1\"> </span>riclassificato\u201d <span class=\"_ _1\"> </span>\u00e8 <span class=\"_ _9\"> </span>indicato <span class=\"_ _24\"> </span>l\u2019importo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs444\">trasferito  dal  portafoglio  contabile  HTCS <span class=\"_ _38\"> </span>al  portafoglio  contabile  HTC  (di  originari <span class=\"_ _38\"> </span>Euro<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws143 gs445\">1.045.956 mila), ivi inclusa la relativa riserva da valutazione OCI cumulata al 30 settembr<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws11e gs446\">2018, negativa per circa Eur<span class=\"_ _2\"></span>o 799 mila (di originari Euro 51.459 mila, al lor<span class=\"_ _2\"></span>do del relativo effetto<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs690\">fiscale), che alla <span class=\"_ _b\"></span>data di <span class=\"_ _b\"></span>riclassificazione \u00e8 stata <span class=\"_ _b\"></span>eliminata dal <span class=\"_ _b\"></span>patrimonio netto <span class=\"_ _b\"></span>in contropartita<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs447\">del fair <span class=\"_ _b\"></span>value <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>finanziarie riclassificate <span class=\"_ _b\"></span>che, <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>conseguenza, <span class=\"_ _b\"></span>sono rilevate <span class=\"_ _b\"></span>come <span class=\"_ _b\"></span>se<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs691\">fossero sempr<span class=\"_ _2\"></span>e state valutate al costo ammortizzato.<span class=\"_ _567\"> </span></div>A.3.3 <span class=\"ff10\">Attivit\u00e0 finanziarie riclassificate: cambiamento di<span class=\"_ _567\"> </span></span>modello di business e tasso di inter<span class=\"_ _2\"></span>esse effettivo<span class=\"_ _567\"> </span>Come gi\u00e0 rendicontato nei pr<span class=\"_ _2\"></span>ecedenti esercizi, a seguito del cambio di business model da<span class=\"_ _567\"> </span>parte <span class=\"_ _1d\"></span>della <span class=\"_ _1d\"></span>Capogruppo, <span class=\"_ _24\"></span>avvenuto <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>fine <span class=\"_ _1d\"></span>del <span class=\"_ _24\"></span>terzo <span class=\"_ _1d\"></span>trimestre <span class=\"_ _1d\"></span>2018, <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>portafoglio <span class=\"_ _24\"></span>HTC <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _1d\"></span>il<span class=\"_ _567\"> </span>portafoglio <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>risulta <span class=\"_ _8\"></span>aver<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>la posizione <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>strumenti <span class=\"_ _b\"></span>finanziari <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>misura <span class=\"_ _b\"></span>significativa <span class=\"_ _b\"></span>rispetto<span class=\"_ _567\"> </span>al portafoglio HTCS.<span class=\"_ _567\"> </span>Nel corso del <span class=\"_ _2\"></span>2020 sono stati aggiornati i limiti <span class=\"_ _2\"></span>operativi del portafogli HTCS e <span class=\"_ _2\"></span>del portafoglio<span class=\"_ _567\"> </span>di <span class=\"_ _24\"></span>negoziazione <span class=\"_ _24\"></span>al <span class=\"_ _24\"></span>fine <span class=\"_ _24\"></span>di <span class=\"_ _24\"></span>renderne <span class=\"_ _1d\"></span>la <span class=\"_ _24\"> </span>composizione <span class=\"_ _24\"> </span>il <span class=\"_ _24\"> </span>pi\u00f9 <span class=\"_ _24\"> </span>aderente <span class=\"_ _24\"></span>possibile <span class=\"_ _24\"></span>alle <span class=\"_ _24\"></span>finalit\u00e0 <span class=\"_ _24\"></span>di<span class=\"_ _567\"> </span>gestione dei business model alla luce dell\u2019evoluzione nel frattempo intervenuta nel contesto<span class=\"_ _567\"> </span>dei mercati finanziari.<span class=\"_ _567\"> </span>Nel <span class=\"_ _b\"></span>corso <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>2023 <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>stati <span class=\"_ _b\"></span>rivisti <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>criteri <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>ammissibilit\u00e0 <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>vendite <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>finanziarie<span class=\"_ _567\"> </span>gestite con il <span class=\"_ _2\"></span>modello di business HTC applicati <span class=\"_ _2\"></span>al portafoglio titoli di pr<span class=\"_ _2\"></span>opriet\u00e0. Al riguar<span class=\"_ _2\"></span>do, \u00e8<span class=\"_ _567\"> </span>stata condotta un\u2019analisi volta, tra l\u2019altro, a riveder<span class=\"_ _2\"></span>e l\u2019impostazione adottata dalla Capogruppo<span class=\"_ _567\"> </span>rispetto alle attuali migliori prassi di mercato.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>enuto <span class=\"_ _a\"></span>conto <span class=\"_ _a\"></span>dell\u2019aggiornamento <span class=\"_ _a\"></span>sopra <span class=\"_ _a\"></span>richiamato, <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>gestione <span class=\"_ _a\"></span>dei <span class=\"_ _a\"></span>titoli <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>debito <span class=\"_ _2\"></span>classificati <span class=\"_ _a\"></span>nei<span class=\"_ _567\"> </span>portafogli <span class=\"_ _b\"></span>HTC <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>HTCS <span class=\"_ _b\"></span>prosegue <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>continuit\u00e0 <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>scelte <span class=\"_ _b\"></span>operate <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>ecedenza; <span class=\"_ _b\"></span>nel <span class=\"_ _b\"></span>corso<span class=\"_ _567\"> </span>dell\u2019esercizio di riferimento <span class=\"_ _b\"></span>non si <span class=\"_ _b\"></span>\u00e8 pertanto <span class=\"_ _b\"></span>verificato alcun <span class=\"_ _b\"></span>cambiamento <span class=\"_ _b\"></span>di business <span class=\"_ _b\"></span>model<span class=\"_ _567\"> </span>che abbia comportato una riclassifica di portafoglio.<span class=\"_ _567\"> </span>A.4<span class=\"ff5 fs9\"> Infor<span class=\"_ _b\"></span>mativa sul fair value<span class=\"_ _567\"> </span></span>Informativa di natura qualitativa<span class=\"_ _567\"> </span>Nel principio contabile IFRS <span class=\"_ _2\"></span>13 \u201cMisurazione del fair value\u201d il <span class=\"_ _2\"></span>fair value \u00e8 definito come il <span class=\"_ _2\"></span>prezzo<span class=\"_ _567\"> </span>che sarebbe ricevuto nel caso di vendita di un\u2019attivit\u00e0 o pagato per trasferir<span class=\"_ _2\"></span>e una passivit\u00e0 in una<span class=\"_ _567\"> </span>transazione <span class=\"_ _2\"></span>ordinaria <span class=\"_ _a\"></span>tra partecipanti <span class=\"_ _a\"></span>al <span class=\"_ _2\"></span>mercato <span class=\"_ _2\"></span>(exit <span class=\"_ _2\"></span>price). <span class=\"_ _2\"></span>La <span class=\"_ _2\"></span>definizione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>contenuta<span class=\"_ _567\"> </span>nell\u2019IFRS <span class=\"_ _3\"></span>13 <span class=\"_ _3\"></span>rende <span class=\"_ _3\"></span>evidente <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>tecniche <span class=\"_ _a\"></span>di <span class=\"_ _3\"></span>misurazione <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>market <span class=\"_ _a\"></span>based <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>entity <span class=\"_ _3\"></span>specific.<span class=\"_ _567\"> </span>Il principio contabile indicato prevede l\u2019obbligo di fornir<span class=\"_ _2\"></span>e sia informazioni riguardanti le tecniche<span class=\"_ _567\"> </span>di valutazione e i parametri utilizzati per la valutazione delle attivit\u00e0 e delle passivit\u00e0 valutate<span class=\"_ _567\"> </span>al fair value su base ricorrente o su base non ricorr<span class=\"_ _2\"></span>ente dopo la prima iscrizione in bilancio, sia<span class=\"_ _567\"> </span>informazioni in merito agli effetti sulla r<span class=\"_ _2\"></span>edditivit\u00e0 complessiva delle valutazioni degli strumenti<span class=\"_ _567\"> </span>valutati utilizzando in misura efficace parametri non osservabili.<span class=\"_ _567\"> </span>Quando non \u00e8 rilevabile un prezzo per un\u2019attivit\u00e0 o una passivit\u00e0 identica, si valuta il fair value<span class=\"_ _567\"> </span> applicando una tecnica di valutazione che massimizzi l\u2019utilizzo di input osservabili rilevanti e<span class=\"_ _567\"> </span> riduca al minimo l\u2019utilizzo di input non osservabili.<span class=\"_ _567\"> </span>In <span class=\"_ _1d\"></span>base <span class=\"_ _1d\"></span>al <span class=\"_ _1d\"></span>principio <span class=\"_ _1d\"></span>IFRS <span class=\"_ _1d\"></span>13 <span class=\"_ _1d\"></span>e <span class=\"_ _24\"></span>ai <span class=\"_ _1d\"></span>fini <span class=\"_ _1d\"></span>dalla <span class=\"_ _1d\"></span>determinazione <span class=\"_ _1d\"></span>del <span class=\"_ _1d\"></span>fair <span class=\"_ _1d\"></span>value <span class=\"_ _24\"></span>dei <span class=\"_ _8\"></span>derivat<span class=\"_ _b\"></span>i <span class=\"_ _1d\"></span>OTC <span class=\"_ _1d\"></span>va<span class=\"_ _567\"> </span> considerato il rischio di controparte.<span class=\"_ _567\"> </span>La <span class=\"_ _1d\"></span>gerarchia <span class=\"_ _8\"></span>del <span class=\"_ _1d\"></span>fair <span class=\"_ _1d\"></span>value <span class=\"_ _24\"></span>prevede <span class=\"_ _8\"></span>3 <span class=\"_ _1d\"></span>livelli. <span class=\"_ _1d\"></span>\u00c8 <span class=\"_ _1d\"></span>attribuita <span class=\"_ _1d\"></span>la <span class=\"_ _24\"></span>massima <span class=\"_ _1d\"></span>priorit\u00e0 <span class=\"_ _1d\"></span>ai <span class=\"_ _1d\"></span>prezzi <span class=\"_ _8\"></span>quotati<span class=\"_ _567\"> </span> (non <span class=\"_ _b\"></span>rettificati) <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>mercati <span class=\"_ _b\"></span>attivi <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>passivit\u00e0 <span class=\"_ _b\"></span>identiche <span class=\"_ _8\"></span>(dati <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>Livello <span class=\"_ _b\"></span>1) <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>priorit\u00e0<span class=\"_ _567\"> </span> minima agli input non osservabili (dati di Livello 2 e 3). La gerarchia del fair value d\u00e0 priorit\u00e0 agli<span class=\"_ _567\"> </span> input delle tecniche di valutazione e non alle tecniche adottate per valutare il fair value. Una<span class=\"_ _567\"> </span> valutazione del fair value sviluppata utilizzando una tecnica del valore attuale potr<span class=\"_ _2\"></span>ebbe pertanto<span class=\"_ _567\"> </span> essere classificata nel <span class=\"_ _b\"></span>Livello <span class=\"_ _b\"></span>2 o <span class=\"_ _b\"></span>3, <span class=\"_ _b\"></span>secondo <span class=\"_ _b\"></span>gli input <span class=\"_ _b\"></span>significativi <span class=\"_ _b\"></span>per l\u2019intera <span class=\"_ _b\"></span>valutazione <span class=\"_ _b\"></span>e del<span class=\"_ _567\"> </span> livello della gerarchia del fair value in cui tali dati sono classificati.<span class=\"_ _567\"> </span>Fair value determinato con input di livello 1<span class=\"_ _567\"> </span>Il <span class=\"_ _24\"></span>fair <span class=\"_ _24\"></span>value <span class=\"_ _24\"></span>\u00e8 <span class=\"_ _24\"></span>di <span class=\"_ _24\"> </span>livello <span class=\"_ _24\"> </span>1 <span class=\"_ _24\"> </span>se <span class=\"_ _24\"> </span>determinato <span class=\"_ _24\"> </span>in <span class=\"_ _24\"> </span>base <span class=\"_ _24\"> </span>a <span class=\"_ _24\"> </span>prezzi <span class=\"_ _24\"></span>quotati <span class=\"_ _24\"></span>(non <span class=\"_ _24\"> </span>rettificati) <span class=\"_ _24\"></span>in <span class=\"_ _24\"></span>mercati<span class=\"_ _567\"> </span> attivi <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>passivit\u00e0 <span class=\"_ _8\"></span>identiche <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>cui <span class=\"_ _8\"></span>l\u2019entit\u00e0 <span class=\"_ _b\"></span>pu\u00f2 <span class=\"_ _8\"></span>accedere <span class=\"_ _b\"></span>alla <span class=\"_ _8\"></span>data <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>valutazione. <span class=\"_ _8\"></span>Un<span class=\"_ _567\"> </span> prezzo quotato <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>mercato <span class=\"_ _b\"></span>attivo <span class=\"_ _8\"></span>fornisce <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>prova <span class=\"_ _b\"></span>pi\u00f9 <span class=\"_ _8\"></span>attendibile <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _b\"></span>e, <span class=\"_ _b\"></span>quando<span class=\"_ _567\"> </span> disponibile, deve essere utilizzato senza alcuna r<span class=\"_ _2\"></span>ettifica.<span class=\"_ _567\"> </span>Per <span class=\"_ _1\"> </span>mercato <span class=\"_ _24\"> </span>attivo <span class=\"_ _9\"> </span>si <span class=\"_ _24\"> </span>intende <span class=\"_ _1\"> </span>quello <span class=\"_ _9\"> </span>in <span class=\"_ _24\"> </span>cui <span class=\"_ _1\"> </span>le <span class=\"_ _9\"> </span>operazioni <span class=\"_ _24\"> </span>relative <span class=\"_ _1\"> </span>all\u2019attivit\u00e0 <span class=\"_ _1\"> </span>o <span class=\"_ _1\"> </span>alla <span class=\"_ _9\"> </span>passivit\u00e0<span class=\"_ _567\"> </span> si <span class=\"_ _9\"> </span>verificano <span class=\"_ _9\"> </span>con  una <span class=\"_ _9\"> </span>fr<span class=\"_ _2\"></span>equenza <span class=\"_ _9\"> </span>e  con <span class=\"_ _9\"> </span>volumi <span class=\"_ _9\"> </span>sufficienti <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>fornire <span class=\"_ _9\"> </span>informazioni <span class=\"_ _9\"> </span>utili <span class=\"_ _9\"> </span>per  la<span class=\"_ _567\"> </span> determinazione del prezzo su base continuativa.<span class=\"_ _567\"> </span>Gli elementi fondamentali sono i seguenti:<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Identificazione <span class=\"_ _1\"> </span>del <span class=\"_ _1\"> </span>mercato <span class=\"_ _1\"> </span>principale <span class=\"_ _1\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _1\"> </span>o <span class=\"_ _1\"> </span>della <span class=\"_ _1\"> </span>passivit\u00e0 <span class=\"_ _9\"> </span>o, <span class=\"_ _24\"> </span>in <span class=\"_ _1\"> </span>assenza <span class=\"_ _9\"> </span>di <span class=\"_ _24\"> </span>un<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>mercato principale, del mer<span class=\"_ _2\"></span>cato pi\u00f9 vantaggioso dell\u2019attivit\u00e0 o della passivit\u00e0;<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws1e\">la possibilit\u00e0 per l\u2019entit\u00e0 di effettuar<span class=\"_ _2\"></span>e un\u2019operazione con l\u2019attivit\u00e0 o con la passivit\u00e0 al prezzo<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws1e\"> </span>di quel mercato alla data di valutazione.<span class=\"_ _567\"> </span>Il <span class=\"_ _1d\"></span>mercato <span class=\"_ _1d\"></span>principale <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _1d\"></span>quello <span class=\"_ _24\"></span>con <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>maggior <span class=\"_ _1d\"></span>volume <span class=\"_ _24\"></span>e <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>massimo <span class=\"_ _24\"></span>livello <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>attivit\u00e0 <span class=\"_ _24\"></span>o <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>la<span class=\"_ _567\"> </span> passivit\u00e0. <span class=\"_ _a\"></span>In <span class=\"_ _2\"></span>sua <span class=\"_ _a\"></span>assenza, <span class=\"_ _2\"></span>il <span class=\"_ _a\"></span>mercato <span class=\"_ _2\"></span>pi\u00f9 <span class=\"_ _a\"></span>vantaggioso <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _a\"></span>quello <span class=\"_ _2\"></span>che <span class=\"_ _a\"></span>massimizza <span class=\"_ _2\"></span>l\u2019ammontare <span class=\"_ _a\"></span>che <span class=\"_ _2\"></span>si<span class=\"_ _567\"> </span> percepir<span class=\"_ _2\"></span>ebbe per la vendita dell\u2019attivit\u00e0 o che riduce al minimo l\u2019ammontare che si pagherebbe<span class=\"_ _567\"> </span> per il trasferimento delle passivit\u00e0.<span class=\"_ _567\"> </span>A.4.1<span class=\"ff9\"> Livelli di fair value 2 e 3: tecniche di valutazione e<span class=\"_ _567\"> </span></span>input utilizzati<span class=\"_ _567\"> </span>Il <span class=\"_ _1d\"></span>fair <span class=\"_ _1d\"></span>value <span class=\"_ _1d\"></span>delle <span class=\"_ _24\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>passivit\u00e0 <span class=\"_ _1d\"></span>finanziarie <span class=\"_ _24\"></span>\u00e8 <span class=\"_ _1d\"></span>determinato <span class=\"_ _1d\"></span>con <span class=\"_ _1d\"></span>tecniche <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>valutazione <span class=\"_ _1d\"></span>in<span class=\"_ _567\"> </span>relazione alla tipologia dello strumento finanziario valutato.<span class=\"_ _567\"> </span>Per il fair value di livello 2 si utilizzano valutazioni supportate da info provider esterni e applicativi<span class=\"_ _567\"> </span>interni che utilizzano input osservabili direttamente o indir<span class=\"_ _2\"></span>ettamente per l\u2019attivit\u00e0 o la passivit\u00e0,<span class=\"_ _567\"> </span>e comprendono:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">prezzi quotati per attivit\u00e0 o passivit\u00e0 similari in mer<span class=\"_ _2\"></span>cati attivi;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">prezzi quotati per attivit\u00e0 o passivit\u00e0 identiche o similari in mer<span class=\"_ _2\"></span>cati non attivi;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">dati diversi dai prezzi quotati osservabili per l\u2019attivit\u00e0 o passivit\u00e0, per esempio:<span class=\"_ _567\"> </span></span>\u2022 <span class=\"_ _258\"> </span><span class=\"ff8 fc0\"> <span class=\"_ _2e\"> </span>tassi di interesse e curve dei rendimenti osservabili a intervalli comunemente quotati;<span class=\"_ _567\"> </span></span>\u2022 <span class=\"_ _258\"> </span><span class=\"fc0\"> <span class=\"_ _2e\"> </span>volatilit\u00e0 implicite;<span class=\"_ _567\"> </span></span>\u2022 <span class=\"_ _258\"> </span><span class=\"fc0\"> <span class=\"_ _2e\"> </span>spread creditizi;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">input corroborati dal mer<span class=\"_ _2\"></span>cato.<span class=\"_ _567\"> </span></span>Per il fair value di livello 3 si impiegano input non osservabili per l\u2019attivit\u00e0 o per la passivit\u00e0. Il<span class=\"_ _567\"> </span>ricorso <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>tal<span class=\"_ _b\"></span>i <span class=\"_ _a\"></span>input, <span class=\"_ _a\"></span>anche <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>fonte <span class=\"_ _2\"></span>interna, <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>ammesso <span class=\"_ _2\"></span>qualora <span class=\"_ _a\"></span>non <span class=\"_ _2\"></span>siano <span class=\"_ _a\"></span>disponibili <span class=\"_ _2\"></span>informazioni<span class=\"_ _567\"> </span>di  mer<span class=\"_ _2\"></span>cato  osservabili <span class=\"_ _9\"> </span>util<span class=\"_ _b\"></span>i  alla <span class=\"_ _9\"> </span>stima  e  devono <span class=\"_ _9\"> </span>riflettere  le <span class=\"_ _9\"> </span>ipotesi  che <span class=\"_ _38\"> </span>assumerebber<span class=\"_ _2\"></span>o  i<span class=\"_ _567\"> </span>partecipanti al mercato nella determinazione del pr<span class=\"_ _2\"></span>ezzo.<span class=\"_ _567\"> </span>Per <span class=\"_ _8\"></span>il <span class=\"_ _b\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>livello <span class=\"_ _8\"></span>3 <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>specifico <span class=\"_ _8\"></span>riferimento <span class=\"_ _8\"></span>ai <span class=\"_ _b\"></span>derivati <span class=\"_ _8\"></span>OTC <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>divisa <span class=\"_ _8\"></span>estera, <span class=\"_ _b\"></span>l<span class=\"_ _b\"></span>\u2019input<span class=\"_ _567\"> </span>inerente allo spr<span class=\"_ _2\"></span>ead creditizio per la clientela non istituzionale \u00e8 fornito dal modello interno di<span class=\"_ _567\"> </span>rating <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>classifica <span class=\"_ _3\"></span>ogni <span class=\"_ _3\"></span>controparte <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>classi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>rischi <span class=\"_ _3\"></span>aventi <span class=\"_ _a\"></span>probabilit\u00e0 <span class=\"_ _7d\"></span>omogenea <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>insolvenza.<span class=\"_ _567\"> </span>Si segnala, inoltre, l\u2019applicazione del modello Cr<span class=\"_ _2\"></span>edit V<span class=\"_ _2\"></span>alue Adjustment (CV<span class=\"_ _2\"></span>A) per i derivati<span class=\"_ _567\"> </span>OTC <span class=\"_ _1d\"></span>con <span class=\"_ _24\"> </span>lo <span class=\"_ _24\"></span>scopo <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>evidenziare <span class=\"_ _1d\"></span>l\u2019impatto <span class=\"_ _24\"></span>della <span class=\"_ _1d\"></span>qualit\u00e0 <span class=\"_ _24\"></span>creditizia <span class=\"_ _1d\"></span>della <span class=\"_ _24\"></span>controparte, <span class=\"_ _1d\"></span>fattore<span class=\"_ _567\"> </span>intrinseco <span class=\"_ _2\"></span>nella <span class=\"_ _2\"></span>quotazione <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>strumenti obbligazionari <span class=\"_ _a\"></span>ma <span class=\"_ _2\"></span>non in <span class=\"_ _a\"></span>quelli <span class=\"_ _2\"></span>derivati. La <span class=\"_ _a\"></span>modalit\u00e0<span class=\"_ _567\"> </span>attuata consiste nel determinare il fair value mediante attualizzazione del Mark to Market (MTM)<span class=\"_ _567\"> </span>positivo del derivato con il Credit Spr<span class=\"_ _2\"></span>ead ponderato per la vita residua dello strumento.<span class=\"_ _567\"> </span>In relazione, invece, ai derivati OTC con Mark to Market (MTM) negativo il modello applicato \u00e8 <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>Debit <span class=\"_ _1\"> </span>V<span class=\"_ _2\"></span>alue <span class=\"_ _9\"> </span>Adjustment <span class=\"_ _9\"> </span>(DV<span class=\"_ _2\"></span>A) <span class=\"_ _9\"> </span>con <span class=\"_ _9\"> </span>lo <span class=\"_ _1\"> </span>scopo <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>evidenziare <span class=\"_ _1\"> </span>l\u2019impatto <span class=\"_ _9\"> </span>della <span class=\"_ _9\"> </span>qualit\u00e0 del proprio merito cr<span class=\"_ _2\"></span>editizio. Il modello prevede l\u2019applicazione della medesima formula di attualizzazione del CV<span class=\"_ _2\"></span>A al valore negativo (MTM) del derivato con inclusione del Cr<span class=\"_ _2\"></span>edit spread della banca.<span class=\"_ _567\"> </span>Si <span class=\"_ _a\"></span>segnala <span class=\"_ _a\"></span>che, <span class=\"_ _2\"></span>nell\u2019applicazione <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>entrambi <span class=\"_ _2\"></span>i <span class=\"_ _a\"></span>modelli <span class=\"_ _a\"></span>(CVA <span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>DV<span class=\"_ _2\"></span>A) <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>ai <span class=\"_ _2\"></span>fini <span class=\"_ _a\"></span>della <span class=\"_ _a\"></span>determinazione dell\u2019impatto <span class=\"_ _8\"></span>della <span class=\"_ _b\"></span>qualit\u00e0 <span class=\"_ _8\"></span>creditizia <span class=\"_ _b\"></span>della <span class=\"_ _8\"></span>controparte, <span class=\"_ _b\"></span>ovvero <span class=\"_ _b\"></span>della <span class=\"_ _8\"></span>qualit\u00e0 <span class=\"_ _8\"></span>del <span class=\"_ _b\"></span>proprio <span class=\"_ _8\"></span>merito creditizio, viene tenuto in considerazione l\u2019ef<span class=\"_ _2\"></span>fetto di riduzione del rischio di credito in presenza di accordi di collateralizzazione (CSA).<span class=\"_ _567\"> </span>Il <span class=\"_ _7d\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _7d\"></span>di <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>e <span class=\"_ _7d\"></span>passivit\u00e0 <span class=\"_ _3\"></span>non <span class=\"_ _7d\"></span>finanziarie <span class=\"_ _3\"></span>(crediti <span class=\"_ _7d\"></span>e <span class=\"_ _7d\"></span>debiti) <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>determinato <span class=\"_ _7d\"></span>con <span class=\"_ _3\"></span>la <span class=\"_ _7d\"></span>metodologia di <span class=\"_ _24\"></span>analisi <span class=\"_ _24\"></span>dei <span class=\"_ _24\"></span>DCF <span class=\"_ _24\"></span>(discounted <span class=\"_ _24\"></span>cash <span class=\"_ _24\"></span>flows); <span class=\"_ _24\"></span>il <span class=\"_ _24\"></span>modulo <span class=\"_ _24\"></span>in <span class=\"_ _24\"></span>uso <span class=\"_ _24\"></span>consente <span class=\"_ _24\"></span>di <span class=\"_ _24\"></span>integrare <span class=\"_ _1d\"></span>in <span class=\"_ _24\"> </span>modo consistente <span class=\"_ _9\"> </span>nella <span class=\"_ _9\"> </span>valutazione <span class=\"_ _9\"> </span>del <span class=\"_ _38\"> </span>fair <span class=\"_ _9\"> </span>value <span class=\"_ _9\"> </span>elementi <span class=\"_ _9\"> </span>di <span class=\"_ _38\"> </span>mercato, <span class=\"_ _9\"> </span>caratteristiche <span class=\"_ _9\"> </span>finanziarie dell\u2019operazione e componenti di rischio di credito.<span class=\"_ _567\"> </span>Con riferimento alle \u201cattivit\u00e0 e passivit\u00e0 non valutate al fair value o valutate al fair value su base non ricorrente\u201d <span class=\"_ _2\"></span>per cui il cui il fair <span class=\"_ _2\"></span>value \u00e8 fornito ai soli fini dell\u2019informativa di <span class=\"_ _2\"></span>nota integrativa, si precisa quanto segue: <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws86\">per i crediti il fair value \u00e8 calcolato per le posizioni performing oltr<span class=\"_ _2\"></span>e il breve termine </span>mediante <span class=\"_ _1\"> </span>tecnica <span class=\"_ _9\"> </span>di <span class=\"_ _24\"> </span>valutazione <span class=\"_ _9\"> </span>che <span class=\"_ _1\"> </span>prevede <span class=\"_ _1\"> </span>l\u2019attualizzazione <span class=\"_ _1\"> </span>dei <span class=\"_ _9\"> </span>flussi <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>cassa <span class=\"_ _9\"> </span>attesi considerando, altre al tasso fr<span class=\"_ _2\"></span>ee risk, il rischio di credito della relazione (in termini di PD e LGD rilevato nei modelli di rating interno in uso), mentre per le posizioni non performing e per quelle <span class=\"_ _b\"></span>performing <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>breve termine il <span class=\"_ _b\"></span>valore di <span class=\"_ _b\"></span>bilancio <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _b\"></span>considerato una <span class=\"_ _b\"></span>ragionevole approssimazione <span class=\"_ _a\"></span>del fair <span class=\"_ _a\"></span>value. In <span class=\"_ _a\"></span>generale gli <span class=\"_ _a\"></span>stessi sono <span class=\"_ _a\"></span>classificati al <span class=\"_ _a\"></span>Livello 3, <span class=\"_ _a\"></span>fatto salvo nel <span class=\"_ _24\"> </span>caso <span class=\"_ _1\"> </span>in <span class=\"_ _1\"> </span>cui <span class=\"_ _24\"> </span>la <span class=\"_ _1\"> </span>significativit\u00e0 <span class=\"_ _1\"> </span>degli <span class=\"_ _24\"> </span>input <span class=\"_ _1\"> </span>osservabili <span class=\"_ _1\"> </span>rispetto <span class=\"_ _24\"> </span>all\u2019intera <span class=\"_ _1\"> </span>valutazione <span class=\"_ _1\"> </span>sia superiore a una soglia pr<span class=\"_ _2\"></span>efissata (Livello 2), ovvero nel caso di attivit\u00e0 <span class=\"_ _2\"></span>in via di dismissione / transazioni in corso di perfezionamento alla data di riferimento (Livello 1). T<span class=\"_ _3\"></span>enuto conto dell\u2019attuale contesto del mercato dei cr<span class=\"_ _2\"></span>editi, con particolare riferimento ai non performing loans, detto fair value (Livello 2 e 3), determinato tenendo conto di ipotesi multi-scenario che prevedono la combinazione tra la gestione interna e i c.d. \u201cdisposal scenario\u201d, potrebbe non rappr<span class=\"_ _2\"></span>esentare l\u2019eventuale exit price in considerazione di un certo margine di aleatoriet\u00e0 comunque insito nelle componenti di formazione del prezzo considerate da un potenziale terzo acquirente; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _9\"> </span>debiti <span class=\"_ _9\"> </span>e <span class=\"_ _38\"> </span>i <span class=\"_ _9\"> </span>certificati <span class=\"_ _9\"> </span>di  deposito <span class=\"_ _9\"> </span>emessi <span class=\"_ _9\"> </span>sono <span class=\"_ _9\"> </span>esposti <span class=\"_ _9\"> </span>al <span class=\"_ _38\"> </span>loro <span class=\"_ _9\"> </span>valore <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>bilancio, <span class=\"_ _9\"> </span>che </span>rappresenta una ragionevole appr<span class=\"_ _2\"></span>ossimazione del fair value (Livello 3);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws238\">per i prestiti obbligazionari emessi, il fair value \u00e8 calcolato secondo la metodologia di<span class=\"_ _567\"> </span></span>attualizzazione dei flussi di cassa, applicando un credit spr<span class=\"_ _2\"></span>ead (Livello 2);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws140\">attivit\u00e0 materiali detenute a scopo di investimento: il fair value \u00e8 determinato sulla base<span class=\"_ _567\"> </span></span>di una stima effettuata utilizzando una serie di fonti informative r<span class=\"_ _2\"></span>elative al mercato<span class=\"_ _567\"> </span>immobiliare <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>apportando <span class=\"_ _9\"> </span>le  opportune <span class=\"_ _9\"> </span>r<span class=\"_ _2\"></span>ettifiche/incrementi <span class=\"_ _9\"> </span>in <span class=\"_ _38\"> </span>relazione <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>parametri<span class=\"_ _567\"> </span>quali <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>localizzazione, <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>consistenza, <span class=\"_ _9\"> </span>la <span class=\"_ _1\"> </span>vetust\u00e0, <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>destinazione <span class=\"_ _9\"> </span>d\u2019uso <span class=\"_ _9\"> </span>dei <span class=\"_ _9\"> </span>locali <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>la<span class=\"_ _567\"> </span>manutenzione straordinaria, nonch\u00e9 mediante il confr<span class=\"_ _2\"></span>onto con la stima eseguita da esperti<span class=\"_ _567\"> </span>esterni indipendenti (Livello 3).<span class=\"_ _567\"> </span>A.4.2<span class=\"ff9\"> Pr<span class=\"_ _2\"></span>ocessi e sensibilit\u00e0 delle valutazioni<span class=\"_ _567\"> </span></span>Le tecniche di valutazione e gli input selezionati sono utilizzati in modo costante nel tempo, salvo<span class=\"_ _567\"> </span>che <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>verifichino <span class=\"_ _1d\"></span>circostanze <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>rendano <span class=\"_ _8\"></span>necessaria <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>loro <span class=\"_ _8\"></span>sostituzione <span class=\"_ _8\"></span>o <span class=\"_ _1d\"></span>modifica <span class=\"_ _8\"></span>quali <span class=\"_ _8\"></span>ad<span class=\"_ _567\"> </span>esempio: lo sviluppo di nuovi mercati, la disponibilit\u00e0 e/o indisponibilit\u00e0 di nuove informazioni,<span class=\"_ _567\"> </span>il miglioramento delle tecniche stesse di valutazione.<span class=\"_ _567\"> </span>ll  pr<span class=\"_ _2\"></span>ocesso  di  valutazione  degli <span class=\"_ _38\"> </span>strumenti  finanziari  si <span class=\"_ _38\"> </span>articola  nelle  fasi <span class=\"_ _38\"> </span>sotto  di  seguito<span class=\"_ _567\"> </span>sintetizzate:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">per ogni asset class sono identificati i parametri di mer<span class=\"_ _2\"></span>cato e le modalit\u00e0 secondo le quali<span class=\"_ _567\"> </span></span>tali dati devono essere r<span class=\"_ _2\"></span>ecepiti e utilizzati;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws90\">i parametri di mercato utilizzati sono contr<span class=\"_ _2\"></span>ollati sia con riferimento alla loro integrit\u00e0 sia nel<span class=\"_ _567\"> </span></span>loro utilizzo nelle modalit\u00e0 applicative;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws21\">le metodologie utilizzate per le valutazioni sono confrontate con le prassi di mer<span class=\"_ _2\"></span>cato in<span class=\"_ _567\"> </span></span>modo da individuare eventuali evoluzioni e definir<span class=\"_ _2\"></span>e modifiche alle valutazioni.<span class=\"_ _567\"> </span>Con riferimento <span class=\"_ _b\"></span>agli strumenti <span class=\"_ _b\"></span>finanziari <span class=\"_ _b\"></span>oggetto di <span class=\"_ _b\"></span>valutazione al <span class=\"_ _b\"></span>fair <span class=\"_ _b\"></span>value su <span class=\"_ _b\"></span>base ricorrente<span class=\"_ _567\"> </span>classificati <span class=\"_ _a\"></span>nel <span class=\"_ _2\"></span>Livello <span class=\"_ _a\"></span>3, <span class=\"_ _a\"></span>non <span class=\"_ _2\"></span>viene <span class=\"_ _a\"></span>fornita <span class=\"_ _2\"></span>l\u2019analisi <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>sensibilit\u00e0 <span class=\"_ _a\"></span>stante <span class=\"_ _2\"></span>la <span class=\"_ _a\"></span>loro <span class=\"_ _a\"></span>natura, <span class=\"_ _a\"></span>salvo <span class=\"_ _2\"></span>quanto<span class=\"_ _567\"> </span>successivamente indicato.<span class=\"_ _567\"> </span>A.4.3<span class=\"ff9\"> Gerar<span class=\"_ _2\"></span>chia del fair value<span class=\"_ _567\"> </span></span>Con <span class=\"_ _b\"></span>riferimento <span class=\"_ _8\"></span>alle <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>passivit\u00e0 <span class=\"_ _b\"></span>finanziarie <span class=\"_ _b\"></span>oggetto <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>valutazione <span class=\"_ _b\"></span>al <span class=\"_ _8\"></span>fair <span class=\"_ _b\"></span>value <span class=\"_ _b\"></span>su <span class=\"_ _8\"></span>base ricorrente, la classificazione sulla base <span class=\"_ _b\"></span>della predetta gerarchia di livelli riflette <span class=\"_ _b\"></span>la significativit\u00e0 degli input utilizzati nelle valutazioni.<span class=\"_ _567\"> </span>La <span class=\"_ _b\"></span>perdita <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>qualifica <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>mer<span class=\"_ _2\"></span>cato <span class=\"_ _8\"></span>attivo <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>un\u2019attivit\u00e0 <span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>passivit\u00e0 <span class=\"_ _8\"></span>comporta <span class=\"_ _8\"></span>la <span class=\"_ _b\"></span>modifica <span class=\"_ _8\"></span>della tecnica di <span class=\"_ _b\"></span>valutazione <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>degli <span class=\"_ _b\"></span>input <span class=\"_ _b\"></span>utilizzati <span class=\"_ _b\"></span>determinando <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>classificazione <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>fair <span class=\"_ _b\"></span>value in un livello inferiore della gerar<span class=\"_ _2\"></span>chia.<span class=\"_ _567\"> </span>La tecnica di valutazione prescelta \u00e8 utilizzata in modo costante nel tempo, salvo che sopraggiungano <span class=\"_ _24\"></span>circostanze <span class=\"_ _1d\"></span>che <span class=\"_ _1\"> </span>rendano <span class=\"_ _1d\"></span>necessario <span class=\"_ _24\"> </span>sostituirla <span class=\"_ _1\"> </span>con <span class=\"_ _24\"></span>un\u2019altra <span class=\"_ _24\"> </span>pi\u00f9 <span class=\"_ _24\"> </span>significativa come nel caso di sviluppo di nuovi mercati, disponibilit\u00e0 di nuove informazioni, cambi delle condizioni <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>mercato. <span class=\"_ _b\"></span>Ci\u00f2 <span class=\"_ _b\"></span>comporta <span class=\"_ _8\"></span>che <span class=\"_ _b\"></span>un\u2019attivit\u00e0 <span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>passivit\u00e0 <span class=\"_ _8\"></span>valutata <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>momenti <span class=\"_ _b\"></span>differenti potr\u00e0 essere classificata in un livello diverso della gerar<span class=\"_ _2\"></span>chia.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019applicazione dei principi adottati per la determinazione dei livelli avviene mensilmente<span class=\"_ _567\"> </span>A.4.4 <span class=\"ff9\">Altr<span class=\"_ _2\"></span>e informazioni<span class=\"_ _567\"> </span></span>Nessuna ulteriore informazione oltr<span class=\"_ _2\"></span>e a quelle fornite in precedenza.<span class=\"_ _567\"> </span>Informativa di natura quantitativa<span class=\"_ _567\"> </span>A.4.5<span class=\"ff9\"> Gerar<span class=\"_ _2\"></span>chia del fair value<span class=\"_ _567\"> </span></span>A.4.5.1 Attivit\u00e0 e passivit\u00e0 valutate al fair value su base ricorrente: ripartizione per livelli<span class=\"_ _567\"> </span>di fair value. <table class=\"s w23f h1c1\" id=\"_55e0c90d-f068-4f42-ab75-c0da22a75e14\"><tr><td></td><td></td><td class=\"c n x6ed y3f5a wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x6ee y3f5a wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x622 y3f5b w240 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0/Passivit\u00e0 finanziarie misurate al fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n x6ef y3f5b w241 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x6f0 y3f5b w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x6f1 y3f5b w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td class=\"c n x6f2 y3f5b w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x6f3 y3f5b w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x6f4 y3f5b w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f1e w243 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finanziarie valutate al fair value con impatto a conto economico<span class=\"_ _567\"> </span></div></td><td class=\"c n x6f5 y3f1e wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">55.440<span class=\"_ _567\"> </span></div></td><td class=\"c n x6f6 y3f1e wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.153<span class=\"_ _567\"> </span></div></td><td class=\"c n x6f7 y3f1e wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">165.062<span class=\"_ _567\"> </span></div></td><td class=\"c n x6f8 y3f1e wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">50.883<span class=\"_ _567\"> </span></div></td><td class=\"c n x6f9 y3f1e wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.203<span class=\"_ _567\"> </span></div></td><td class=\"c n x6fa y3f1e wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">146.816<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3f1f w244 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">a) attivit\u00e0 finanziarie detenute per la negoziazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x6fb y3f1f wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.817<span class=\"_ _567\"> </span></div></td><td class=\"c n x6fc y3f1f wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">468<span class=\"_ _567\"> </span></div></td><td class=\"c n x6fd y3f1f wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.077<span class=\"_ _567\"> </span></div></td><td class=\"c n x6fe y3f1f wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.143<span class=\"_ _567\"> </span></div></td><td class=\"c n x6ff y3f1f w245 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">691<span class=\"_ _567\"> </span></div></td><td class=\"c n x700 y3f1f w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.379<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3f0d w246 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">b) attivit\u00e0 finanziarie designate al fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n x701 y3f0d w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x702 y3f0d w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x703 y3f0d w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x704 y3f0d w248 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x705 y3f0d w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x706 y3f0d w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3f5c w249 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">c) altre attivit\u00e0 finanziarie obbligatoriamente valutate al fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n x707 y3f5c wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">46.623<span class=\"_ _567\"> </span></div></td><td class=\"c n x708 y3f5c wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.685<span class=\"_ _567\"> </span></div></td><td class=\"c n x709 y3f5c wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">163.985<span class=\"_ _567\"> </span></div></td><td class=\"c n x70a y3f5c wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">43.740<span class=\"_ _567\"> </span></div></td><td class=\"c n x70b y3f5c w245 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">512<span class=\"_ _567\"> </span></div></td><td class=\"c n x70c y3f5c wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">145.437<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f20 w24a h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">2. Attivit\u00e0 finanziarie valutate al fair value con impatto sulla redditivit\u00e0 complessiva<span class=\"_ _567\"> </span></div></td><td class=\"c n x70d y3f20 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.252.187<span class=\"_ _567\"> </span></div></td><td class=\"c n x70e y3f20 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">18.752<span class=\"_ _567\"> </span></div></td><td class=\"c n x70f y3f20 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.747<span class=\"_ _567\"> </span></div></td><td class=\"c n x710 y3f20 w189 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">986.853<span class=\"_ _567\"> </span></div></td><td class=\"c n x711 y3f20 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x712 y3f20 w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.208<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f10 w24b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3. Derivati di copertura<span class=\"_ _567\"> </span></div></td><td class=\"c n x713 y3f10 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x714 y3f10 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">40.307<span class=\"_ _567\"> </span></div></td><td class=\"c n x715 y3f10 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x716 y3f10 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x717 y3f10 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12.578<span class=\"_ _567\"> </span></div></td><td class=\"c n x718 y3f10 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f5d w24c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4. Attivit\u00e0 materiali<span class=\"_ _567\"> </span></div></td><td class=\"c n x719 y3f5d w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x71a y3f5d w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x71b y3f5d w248 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x71c y3f5d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x71d y3f5d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x71e y3f5d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f5e w24d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5. Attivit\u00e0 immateriali<span class=\"_ _567\"> </span></div></td><td class=\"c n x71f y3f5e w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x720 y3f5e w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x721 y3f5e w248 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x722 y3f5e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x723 y3f5e w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x724 y3f5e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f5f w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x725 y3f5f w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.307.627<span class=\"_ _567\"> </span></div></td><td class=\"c n x726 y3f5f w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">64.212<span class=\"_ _567\"> </span></div></td><td class=\"c n x727 y3f5f w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">170.809<span class=\"_ _567\"> </span></div></td><td class=\"c n x728 y3f5f w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.037.736<span class=\"_ _567\"> </span></div></td><td class=\"c n x729 y3f5f w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">23.781<span class=\"_ _567\"> </span></div></td><td class=\"c n x72a y3f5f w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">150.024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f14 w251 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">1. Passivit\u00e0 finanziarie detenute per la negoziazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x72b y3f14 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x72c y3f14 wea h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">467<span class=\"_ _567\"> </span></div></td><td class=\"c n x72d y3f14 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.017<span class=\"_ _567\"> </span></div></td><td class=\"c n x72e y3f14 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x72f y3f14 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">689<span class=\"_ _567\"> </span></div></td><td class=\"c n x730 y3f14 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.265<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f22 w252 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">2. Passivit\u00e0 finanziarie designate al fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n x72b y3f22 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x731 y3f22 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x732 y3f22 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x733 y3f22 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x734 y3f22 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x735 y3f22 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f23 w24b h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3. Derivati di copertura<span class=\"_ _567\"> </span></div></td><td class=\"c n x713 y3f23 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x736 y3f23 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">9.071<span class=\"_ _567\"> </span></div></td><td class=\"c n x737 y3f23 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x738 y3f23 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x739 y3f23 wcb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">19.287<span class=\"_ _567\"> </span></div></td><td class=\"c n x73a y3f23 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x73b y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x73c y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">9.538<span class=\"_ _567\"> </span></div></td><td class=\"c n x73d y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.017<span class=\"_ _567\"> </span></div></td><td class=\"c n x73e y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x73f y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">19.976<span class=\"_ _567\"> </span></div></td><td class=\"c n x740 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.265<span class=\"_ _567\"> </span></div></td></tr></table>Legenda:<span class=\"ff2\"> L1 = Livello 1, L2 = Livello 2, L3 = Livello 3<span class=\"_ _567\"> </span></span>Gli <span class=\"_ _a\"></span>investimenti <span class=\"_ _a\"></span>valutati <span class=\"_ _a\"></span>sulla <span class=\"_ _a\"></span>base <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>parametri <span class=\"_ _a\"></span>non <span class=\"_ _a\"></span>osservabili <span class=\"_ _2\"></span>(livello <span class=\"_ _a\"></span>3) <span class=\"_ _a\"></span>costituiscono <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>quota particolarmente <span class=\"_ _b\"></span>limitata <span class=\"_ _b\"></span>di tut<span class=\"_ _b\"></span>te le <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>finanziarie <span class=\"_ _b\"></span>misurate <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>fair <span class=\"_ _b\"></span>value <span class=\"_ _b\"></span>(11,07% <span class=\"_ _b\"></span>rispetto <span class=\"_ _b\"></span>al 12,38% <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>fine <span class=\"_ _8\"></span>2024). <span class=\"_ _b\"></span>Detti <span class=\"_ _8\"></span>investimenti <span class=\"_ _b\"></span>sono <span class=\"_ _8\"></span>costituiti <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>quasi <span class=\"_ _b\"></span>totalit\u00e0 <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>investimenti <span class=\"_ _b\"></span>in OICR obbligatoriamente valutati al fair value.<span class=\"_ _567\"> </span>Alla data del 31 dicembre 2025, l'impatto dell'applicazione del Cr<span class=\"_ _2\"></span>edit V<span class=\"_ _2\"></span>alue Adjustment e del<span class=\"_ _567\"> </span>Debit <span class=\"_ _b\"></span>V<span class=\"_ _2\"></span>alue <span class=\"_ _b\"></span>Ad<span class=\"_ _b\"></span>justment <span class=\"_ _b\"></span>sui <span class=\"_ _8\"></span>valori <span class=\"_ _b\"></span>patrimoniali <span class=\"_ _b\"></span>non <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _b\"></span>stato <span class=\"_ _8\"></span>calcolato <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>quanto <span class=\"_ _8\"></span>tutti <span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>contratti derivati in essere sono assistiti da accor<span class=\"_ _2\"></span>di di collaterilizzazione con le controparti a mitigazione del rischio di credito (CSA agr<span class=\"_ _2\"></span>eement).<span class=\"_ _567\"> </span>A.4.5.2 V<span class=\"_ _a\"></span>ariazioni annue delle attivit\u00e0 valutate al fair value su base ricorrente (livello 3)<table class=\"s w253 h1c2\" id=\"_8def3f4f-18b4-4279-af1b-bf7e6ce4c4bc\"><tr><td></td><td></td><td></td><td class=\"c n x622 y3f61 w254 h1b2\"><div class=\"t m0 x2a1 h2c y3f60 ffb fs16 fc0 sc0 ls0 ws0\"><span class=\"_ gs728\"> </span><span class=\"_ _3be\"> </span>Attivit\u00e0 finanziarie valutate al fair value con impatto a conto economico<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x741 y3f61 w255 h1b2\"><div class=\"t m0 x2a1 h2c y3f60 ffb fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziarie</div></td><td class=\"t m0 x742 h27 y3f62 ff6 fs16 fc0 sc0 ls0 ws0\">Derivati di </td><td class=\"t m0 x743 h27 y3f62 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 </td><td class=\"t m0 x744 h27 y3f62 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x745 h27 y3f63 ff6 fs16 fc0 sc0 ls0 ws0\">valutate al fair value con </td><td class=\"t m0 x746 h27 y3f64 ff6 fs16 fc0 sc0 ls0 ws0\">copertura<span class=\"_ _567\"> </span></td><td class=\"t m0 x747 h27 y3f64 ff6 fs16 fc0 sc0 ls0 ws0\">materiali<span class=\"_ _567\"> </span></td><td class=\"t m0 x748 h27 y3f64 ff6 fs16 fc0 sc0 ls0 ws0\">immateriali<span class=\"_ _567\"> </span></td></tr><tr><td></td><td class=\"c n x749 y3f65 w1e1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x74a y3f65 w256 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">di cui:<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x74b h27 y3f66 ff6 fs16 fc0 sc0 ls0 ws0\">di cui: </td><td class=\"t m0 x74c h27 y3f67 ff6 fs16 fc0 sc0 ls0 ws0\">di cui: </td><td class=\"t m0 x74d h27 y3f68 ff6 fs16 fc0 sc0 ls0 ws0\">impatto </td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x74e h2c y3f69 ffb fs16 fc0 sc0 ls0 ws0\">a) attivit\u00e0 finanziarie </td><td class=\"t m0 x74f h2c y3f6a ffb fs16 fc0 sc0 ls0 ws0\">b) attivit\u00e0 finanziarie </td><td class=\"t m0 x750 h27 y3f6b ff6 fs16 fc0 sc0 ls0 ws0\">c) altre attivit\u00e0 </td><td class=\"t m0 x751 h27 y3f6c ff6 fs16 fc0 sc0 ls0 ws0\">sulla redditivit\u00e0 </td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x752 h27 y3f6d ff6 fs16 fc0 sc0 ls0 ws0\">detenute per la </td><td class=\"t m0 x753 h27 y3f6e ff6 fs16 fc0 sc0 ls0 ws0\">designate </td><td class=\"t m0 x754 h2c y3f6f ffb fs16 fc0 sc0 ls0 ws0\">finanziarie </td><td class=\"t m0 x755 h27 y3f70 ff6 fs16 fc0 sc0 ls0 ws0\">complessiva<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x756 h27 y3f71 ff6 fs16 fc0 sc0 ls0 ws0\">negoziazione<span class=\"_ _567\"> </span></td><td class=\"t m0 x757 h27 y3f72 ff6 fs16 fc0 sc0 ls0 ws0\">al fair value<span class=\"_ _567\"> </span></td><td class=\"t m0 x758 h27 y3f73 ff6 fs16 fc0 sc0 ls0 ws0\">obbligatoriamente </td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x759 h27 y3f74 ff6 fs16 fc0 sc0 ls0 ws0\">valutate al fair value<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y3f75 w257 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Esistenze iniziali<span class=\"_ _567\"> </span></div></td><td class=\"c n x75a y3f75 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">146.816<span class=\"_ _567\"> </span></div></td><td class=\"c n x75b y3f75 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.379<span class=\"_ _567\"> </span></div></td><td class=\"c n x75c y3f75 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x75d y3f75 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">145.437<span class=\"_ _567\"> </span></div></td><td class=\"c n x75e y3f75 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.208<span class=\"_ _567\"> </span></div></td><td class=\"c n x75f y3f75 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x760 y3f75 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x761 y3f75 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f76 w259 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Aumenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x762 y3f76 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">43.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x763 y3f76 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.077<span class=\"_ _567\"> </span></div></td><td class=\"c n x764 y3f76 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x765 y3f76 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">42.188<span class=\"_ _567\"> </span></div></td><td class=\"c n x766 y3f76 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.550<span class=\"_ _567\"> </span></div></td><td class=\"c n x767 y3f76 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x768 y3f76 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x769 y3f76 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3f77 w25a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.1. Acquisti<span class=\"_ _567\"> </span></div></td><td class=\"c n x76a y3f77 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">36.260<span class=\"_ _567\"> </span></div></td><td class=\"c n x76b y3f77 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8<span class=\"_ _567\"> </span></div></td><td class=\"c n x76c y3f77 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x76d y3f77 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">36.252<span class=\"_ _567\"> </span></div></td><td class=\"c n x76e y3f77 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.550<span class=\"_ _567\"> </span></div></td><td class=\"c n x76f y3f77 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x770 y3f77 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x771 y3f77 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3f78 w25b h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">2.2. Profitti imputati a:<span class=\"_ _567\"> </span></div></td><td class=\"c n x772 y3f78 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.005<span class=\"_ _567\"> </span></div></td><td class=\"c n x773 y3f78 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.069<span class=\"_ _567\"> </span></div></td><td class=\"c n x774 y3f78 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x775 y3f78 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.936<span class=\"_ _567\"> </span></div></td><td class=\"c n x776 y3f78 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x777 y3f78 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x778 y3f78 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x779 y3f78 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y3f79 w25d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.2.1. Conto Economico<span class=\"_ _567\"> </span></div></td><td class=\"c n x77a y3f79 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.005<span class=\"_ _567\"> </span></div></td><td class=\"c n x77b y3f79 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.069<span class=\"_ _567\"> </span></div></td><td class=\"c n x77c y3f79 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x77d y3f79 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.936<span class=\"_ _567\"> </span></div></td><td class=\"c n x77e y3f79 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x77f y3f79 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x780 y3f79 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x781 y3f79 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x782 y3f7a w25e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: plusvalenze<span class=\"_ _567\"> </span></div></td><td class=\"c n x783 y3f7a w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.988<span class=\"_ _567\"> </span></div></td><td class=\"c n x784 y3f7a wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.069<span class=\"_ _567\"> </span></div></td><td class=\"c n x785 y3f7a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x786 y3f7a wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.919<span class=\"_ _567\"> </span></div></td><td class=\"c n x787 y3f7a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x788 y3f7a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x789 y3f7a w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x78a y3f7a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y3f7b w25f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.2.2. Patrimonio netto<span class=\"_ _567\"> </span></div></td><td class=\"c n x78b y3f7b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x78c y3f7b w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x78d y3f7b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x78e y3f7b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x78f y3f7b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x790 y3f7b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x791 y3f7b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x792 y3f7b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3f7c w260 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.3. T<span class=\"_ _a\"></span>rasferimenti da altri livelli<span class=\"_ _567\"> </span></div></td><td class=\"c n x793 y3f7c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x794 y3f7c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x795 y3f7c w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x796 y3f7c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x797 y3f7c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x798 y3f7c w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x799 y3f7c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x79a y3f7c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3f7d w262 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.4. Altre variazioni in aumento<span class=\"_ _567\"> </span></div></td><td class=\"c n x79b y3f7d w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x79c y3f7d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x79d y3f7d w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x79e y3f7d w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x79f y3f7d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7a0 y3f7d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7a1 y3f7d w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7a2 y3f7d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f7e w263 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3. Diminuzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x7a3 y3f7e w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">25.019<span class=\"_ _567\"> </span></div></td><td class=\"c n x7a4 y3f7e w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.379<span class=\"_ _567\"> </span></div></td><td class=\"c n x7a5 y3f7e w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7a6 y3f7e w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">23.640<span class=\"_ _567\"> </span></div></td><td class=\"c n x7a7 y3f7e w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">11<span class=\"_ _567\"> </span></div></td><td class=\"c n x7a8 y3f7e w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7a9 y3f7e w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7aa y3f7e w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y3f7f w264 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.1. V<span class=\"_ _2\"></span>endite<span class=\"_ _567\"> </span></div></td><td class=\"c n x7ac y3f7f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7ad y3f7f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7ae y3f7f w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7af y3f7f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7b0 y3f7f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7b1 y3f7f w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7b2 y3f7f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7b3 y3f7f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y3f80 w265 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.2. Rimborsi<span class=\"_ _567\"> </span></div></td><td class=\"c n x7b4 y3f80 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">14.436<span class=\"_ _567\"> </span></div></td><td class=\"c n x7b5 y3f80 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7b6 y3f80 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7b7 y3f80 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">14.436<span class=\"_ _567\"> </span></div></td><td class=\"c n x7b8 y3f80 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7b9 y3f80 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7ba y3f80 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7bb y3f80 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y3f81 w266 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.3. Perdite imputate a:<span class=\"_ _567\"> </span></div></td><td class=\"c n x7bc y3f81 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10.580<span class=\"_ _567\"> </span></div></td><td class=\"c n x7bd y3f81 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.379<span class=\"_ _567\"> </span></div></td><td class=\"c n x7be y3f81 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7bf y3f81 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">9.201<span class=\"_ _567\"> </span></div></td><td class=\"c n x7c0 y3f81 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7c1 y3f81 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7c2 y3f81 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7c3 y3f81 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y3f82 w25d h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.3.1. Conto Economico<span class=\"_ _567\"> </span></div></td><td class=\"c n x7c4 y3f82 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10.580<span class=\"_ _567\"> </span></div></td><td class=\"c n x7c5 y3f82 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.379<span class=\"_ _567\"> </span></div></td><td class=\"c n x7c6 y3f82 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7c7 y3f82 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">9.201<span class=\"_ _567\"> </span></div></td><td class=\"c n x7c8 y3f82 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7c9 y3f82 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7ca y3f82 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7cb y3f82 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x782 y3f83 w267 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: minusvalenze<span class=\"_ _567\"> </span></div></td><td class=\"c n x7cc y3f83 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10.566<span class=\"_ _567\"> </span></div></td><td class=\"c n x7cd y3f83 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.365<span class=\"_ _567\"> </span></div></td><td class=\"c n x7ce y3f83 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7cf y3f83 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">9.201<span class=\"_ _567\"> </span></div></td><td class=\"c n x7d0 y3f83 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7d1 y3f83 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7d2 y3f83 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7d3 y3f83 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y3f84 w25f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.3.2. Patrimonio netto<span class=\"_ _567\"> </span></div></td><td class=\"c n x78b y3f84 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7d4 y3f84 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x7d5 y3f84 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x7d6 y3f84 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7d7 y3f84 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7d8 y3f84 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7d9 y3f84 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7da y3f84 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y3f85 w260 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.4. T<span class=\"_ _a\"></span>rasferimenti da altri livelli<span class=\"_ _567\"> </span></div></td><td class=\"c n x7db y3f85 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7dc y3f85 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7dd y3f85 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7de y3f85 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7df y3f85 w169 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">11<span class=\"_ _567\"> </span></div></td><td class=\"c n x7e0 y3f85 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7e1 y3f85 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7e2 y3f85 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y3f86 w268 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.5. Altre variazioni in diminuzione<span class=\"_ _567\"> </span></div></td><td class=\"c n x7e3 y3f86 w1d4 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n x7e4 y3f86 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7e5 y3f86 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7e6 y3f86 w103 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n x7e7 y3f86 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7e8 y3f86 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7ba y3f86 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7bb y3f86 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w269 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">4. Rimanenze finali<span class=\"_ _567\"> </span></div></td><td class=\"c n x7e9 y3de0 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">165.062<span class=\"_ _567\"> </span></div></td><td class=\"c n x7ea y3de0 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.077<span class=\"_ _567\"> </span></div></td><td class=\"c n x7eb y3de0 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7ec y3de0 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">163.985<span class=\"_ _567\"> </span></div></td><td class=\"c n x7ed y3de0 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.747<span class=\"_ _567\"> </span></div></td><td class=\"c n x7ee y3de0 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7ef y3de0 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7f0 y3de0 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table>A.4.5.3 V<span class=\"_ _a\"></span>ariazioni annue delle passivit\u00e0 valutate al fair value su base ricorrente (livello 3)<span class=\"_ _567\"> </span><table class=\"s w26a h1c3\" id=\"_c7d9d571-867c-4df2-a04b-259c987e4815\"><tr><td></td><td class=\"t m0 x7f1 h27 y3f87 ff6 fs16 fc0 sc0 ls0 ws0\">Passivit\u00e0 </td><td class=\"t m0 x7f2 h27 y3f88 ff6 fs16 fc0 sc0 ls0 ws0\">Passivit\u00e0 </td><td class=\"t m0 x7f3 h27 y3f89 ff6 fs16 fc0 sc0 ls0 ws0\">Derivati </td></tr><tr><td></td><td class=\"t m0 x7f4 h2c y3f8a ffb fs16 fc0 sc0 ls0 ws0\">finanziarie detenute per la </td><td class=\"t m0 x7f5 h27 y3f8b ffb fs16 fc0 sc0 ls0 ws0\">finanziarie<span class=\"ff6\"> </span></td><td class=\"t m0 x7f6 h27 y3f8c ff6 fs16 fc0 sc0 ls0 ws0\">di copertura<span class=\"_ _567\"> </span></td></tr><tr><td></td><td class=\"t m0 x7f7 h27 y3f8d ff6 fs16 fc0 sc0 ls0 ws0\">negoziazione<span class=\"_ _567\"> </span></td><td class=\"t m0 x7f8 h27 y3f8e ff6 fs16 fc0 sc0 ls0 ws0\">designate al fair value<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"c n x304 y3f75 w257 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Esistenze iniziali<span class=\"_ _567\"> </span></div></td><td class=\"c n x7f9 y3f75 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x7fa y3f75 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7fb y3f75 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f76 w259 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Aumenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x7f9 y3f76 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.017<span class=\"_ _567\"> </span></div></td><td class=\"c n x7fa y3f76 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7fb y3f76 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y3f77 w26b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 Emissioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x7fc y3f77 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7fd y3f77 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7fe y3f77 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y3f78 w266 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.2. Perdite imputate a:<span class=\"_ _567\"> </span></div></td><td class=\"c n x7ff y3f78 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.017<span class=\"_ _567\"> </span></div></td><td class=\"c n x800 y3f78 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x801 y3f78 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y3f79 w25d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.2.1. Conto Economico<span class=\"_ _567\"> </span></div></td><td class=\"c n x802 y3f79 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.017<span class=\"_ _567\"> </span></div></td><td class=\"c n x803 y3f79 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x804 y3f79 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x782 y3f7a w267 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: minusvalenze<span class=\"_ _567\"> </span></div></td><td class=\"c n x805 y3f7a wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.017<span class=\"_ _567\"> </span></div></td><td class=\"c n x806 y3f7a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x807 y3f7a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y3f7b w26c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.2.2. Patrimonio Netto<span class=\"_ _567\"> </span></div></td><td class=\"c n x808 y3f7b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x809 y3f7b w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x80a y3f7b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y3f7c w260 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.3. T<span class=\"_ _a\"></span>rasferimenti da altri livelli<span class=\"_ _567\"> </span></div></td><td class=\"c n x80b y3f7c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x80c y3f7c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x80d y3f7c w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y3f7d w262 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.4. Altre variazioni in aumento<span class=\"_ _567\"> </span></div></td><td class=\"c n x80e y3f7d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x80f y3f7d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x810 y3f7d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f7e w263 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3. Diminuzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x811 y3f7e w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x812 y3f7e w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x813 y3f7e w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y3f8f w265 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.1. Rimborsi<span class=\"_ _567\"> </span></div></td><td class=\"c n x814 y3f8f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x815 y3f8f w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x816 y3f8f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y3f90 w26d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.2. Riacquisti<span class=\"_ _567\"> </span></div></td><td class=\"c n x80e y3f90 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x80f y3f90 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x810 y3f90 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y3f81 w25b h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">3.3. Profitti imputati a:<span class=\"_ _567\"> </span></div></td><td class=\"c n x817 y3f81 wc1 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x818 y3f81 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x819 y3f81 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y3f82 w25d h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.3.1. Conto Economico<span class=\"_ _567\"> </span></div></td><td class=\"c n x802 y3f82 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x81a y3f82 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x81b y3f82 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x782 y3f91 w25e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: plusvalenze<span class=\"_ _567\"> </span></div></td><td class=\"c n x81c y3f91 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x81d y3f91 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x81e y3f91 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y3f84 w26c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.3.2. Patrimonio Netto<span class=\"_ _567\"> </span></div></td><td class=\"c n x808 y3f84 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x809 y3f84 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x80a y3f84 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y3f85 w26e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.4. T<span class=\"_ _a\"></span>rasferimento ad altri livelli<span class=\"_ _567\"> </span></div></td><td class=\"c n x81f y3f85 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x820 y3f85 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x821 y3f85 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y3f86 w268 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.5. Altre variazioni in diminuzione<span class=\"_ _567\"> </span></div></td><td class=\"c n x822 y3f86 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x823 y3f86 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x824 y3f86 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w269 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">4. Rimanenze finali<span class=\"_ _567\"> </span></div></td><td class=\"c n x825 y3de0 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.017<span class=\"_ _567\"> </span></div></td><td class=\"c n x826 y3de0 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x827 y3de0 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 wsbd gs72f\">A.4.5.4 Attivit\u00e0 e passivit\u00e0 non valutate al fair value o valutate al fair value su base non<span class=\"_ _567\"> </span> </div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gs730\">ricorrente: ripartizione per livelli di fair value<span class=\"_ _567\"> </span></div><div class=\"t m0 h2f ff6 fs1a fc0 sc0 ls0 ws0 gs731\">A.5 <span class=\"ff14 fs9\">Infor<span class=\"_ _b\"></span>mativa sul C.D. \u201cDay one pr<span class=\"_ _2\"></span>ofit/loss\u201d<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs139\">Il <span class=\"_ _a\"></span>principio <span class=\"_ _a\"></span>IFRS <span class=\"_ _2\"></span>9 <span class=\"_ _a\"></span>Strumenti <span class=\"_ _a\"></span>finanziari <span class=\"_ _a\"></span>prevede <span class=\"_ _a\"></span>che <span class=\"_ _2\"></span>il <span class=\"_ _a\"></span>valore <span class=\"_ _3\"></span>di <span class=\"_ _2\"></span>iscrizione <span class=\"_ _a\"></span>iniziale <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>uno <span class=\"_ _a\"></span>strumento<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs732\">finanziario <span class=\"_ _8\"></span>sia <span class=\"_ _1d\"></span>pari <span class=\"_ _8\"></span>al <span class=\"_ _1d\"></span>fair <span class=\"_ _1d\"></span>value, <span class=\"_ _8\"></span>il <span class=\"_ _1d\"></span>quale <span class=\"_ _1d\"></span>corrisponde <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>norma <span class=\"_ _1d\"></span>al <span class=\"_ _8\"></span>prezzo <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>transazione <span class=\"_ _1d\"></span>(ossia<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs733\">all\u2019importo <span class=\"_ _2\"></span>erogato <span class=\"_ _2\"></span>per le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>finanziarie e <span class=\"_ _a\"></span>alla somma <span class=\"_ _2\"></span>incassata per <span class=\"_ _a\"></span>le passivit\u00e0 <span class=\"_ _2\"></span>finanziarie).<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs734\">T<span class=\"_ _3\"></span>ale affermazione <span class=\"_ _b\"></span>risulta verificata <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>transazioni d<span class=\"_ _b\"></span>i strumenti <span class=\"_ _b\"></span>quotati <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>un mercato <span class=\"_ _b\"></span>attivo.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs735\">Se <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>mercato <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>tale <span class=\"_ _8\"></span>strumento <span class=\"_ _b\"></span>finanziario <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _b\"></span>attivo, <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>necessario <span class=\"_ _b\"></span>determinare <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wscb gs736\">dello strumento mediante utilizzo di tecniche di valutazione. Qualora vi sia una differ<span class=\"_ _2\"></span>enza (c.d.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs737\">\u201cday <span class=\"_ _8\"></span>one <span class=\"_ _1d\"></span>profit/loss\u201d) <span class=\"_ _8\"></span>tra <span class=\"_ _1d\"></span>il <span class=\"_ _8\"></span>prezzo <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>transazione <span class=\"_ _1d\"></span>e <span class=\"_ _8\"></span>l\u2019importo <span class=\"_ _1d\"></span>determinato <span class=\"_ _1d\"></span>al <span class=\"_ _8\"></span>momento <span class=\"_ _1d\"></span>della<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws143 gs738\">rilevazione iniziale attraverso l\u2019utilizzo delle tecniche di valutazione e tale differ<span class=\"_ _2\"></span>enza non \u00e8<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws156 gs739\">rilevata immediatamente a conto economico, \u00e8 necessario fornire l\u2019informativa di cui al paragrafo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1ac gs73a\">28 dell\u2019IFRS 7 indicando le politiche contabili adottate per imputare a Conto Economico,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs73b\">successivamente alla prima iscrizione dello strumento, le differ<span class=\"_ _2\"></span>enze cos\u00ec determinate.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws10b gs73c\">In relazione all\u2019operativit\u00e0 posta in esser<span class=\"_ _2\"></span>e e sulla base delle metodologie interne di valutazione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs73d\">attualmente <span class=\"_ _30\"> </span>in <span class=\"_ _30\"> </span>uso, <span class=\"_ _30\"> </span>il <span class=\"_ _30\"> </span>fair <span class=\"_ _30\"> </span>value <span class=\"_ _30\"> </span>degli <span class=\"_ _30\"> </span>strumenti <span class=\"_ _77\"> </span>finanziari <span class=\"_ _30\"> </span>alla <span class=\"_ _30\"> </span>prima <span class=\"_ _30\"> </span>iscrizione <span class=\"_ _30\"> </span>coincide<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs73e\">generalmente con il pr<span class=\"_ _2\"></span>ezzo di transazione; tuttavia, qualora sia stata rilevata una dif<span class=\"_ _2\"></span>ferenza fra<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf6 gs73f\">il prezzo di transazione e l\u2019importo determinato mediante utilizzo di tecniche di valutazione,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs740\">tale differ<span class=\"_ _2\"></span>enza \u00e8 stata rilevata immediatamente a Conto Economico.<span class=\"_ _567\"> </span></div><div class=\"gs741\"><table class=\"s w26f h1c4\" id=\"_a40970f5-df8a-4039-b7d6-49bbbaa06206\"><tr><td class=\"t m0 x547 h27 y3f92 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0/Passivit\u00e0 non misurate al fair value </td><td></td><td class=\"c n x828 y3f93 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x829 y3f93 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h27 y3f94 ff6 fs16 fc0 sc0 ls0 ws0\">o misurate al fair value su base non ricorrente </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c n x82a y3eba w270 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">VB<span class=\"_ _567\"> </span></div></td><td class=\"c n x82b y3eba w242 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x82c y3eba w242 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x82d y3eba w242 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td class=\"c n x82e y3eba w271 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">VB<span class=\"_ _567\"> </span></div></td><td class=\"c n x82f y3eba w272 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x830 y3eba w242 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x831 y3eba w242 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f95 w273 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finanziarie valutate al costo ammortizzato<span class=\"_ _567\"> </span></div></td><td class=\"c n x832 y3f95 wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">16.529.715<span class=\"_ _567\"> </span></div></td><td class=\"c n x833 y3f95 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.057.097<span class=\"_ _567\"> </span></div></td><td class=\"c n x834 y3f95 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">257.208<span class=\"_ _567\"> </span></div></td><td class=\"c n x835 y3f95 w274 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">13.385.734<span class=\"_ _567\"> </span></div></td><td class=\"c n x836 y3f95 wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.468.174<span class=\"_ _567\"> </span></div></td><td class=\"c n x837 y3f95 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.736.046<span class=\"_ _567\"> </span></div></td><td class=\"c n x838 y3f95 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">168.551<span class=\"_ _567\"> </span></div></td><td class=\"c n x839 y3f95 wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12.567.970<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3ebc w275 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Attivit\u00e0 materiali detenute a scopo di investimento<span class=\"_ _567\"> </span></div></td><td class=\"c n x83a y3ebc wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.247<span class=\"_ _567\"> </span></div></td><td class=\"c n x83b y3ebc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x83c y3ebc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x83d y3ebc wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.247<span class=\"_ _567\"> </span></div></td><td class=\"c n x83e y3ebc wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.356<span class=\"_ _567\"> </span></div></td><td class=\"c n x83f y3ebc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x840 y3ebc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x841 y3ebc wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.337<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f96 w276 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3. Attivit\u00e0 non correnti e gruppi di attivit\u00e0 in via di dismissione<span class=\"_ _567\"> </span></div></td><td class=\"c n x842 y3f96 w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.867<span class=\"_ _567\"> </span></div></td><td class=\"c n x843 y3f96 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x844 y3f96 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x845 y3f96 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.867<span class=\"_ _567\"> </span></div></td><td class=\"c n x846 y3f96 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x847 y3f96 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x848 y3f96 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x849 y3f96 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f97 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x84a y3f97 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">16.536.829<span class=\"_ _567\"> </span></div></td><td class=\"c n x84b y3f97 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.057.097<span class=\"_ _567\"> </span></div></td><td class=\"c n x84c y3f97 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">257.208<span class=\"_ _567\"> </span></div></td><td class=\"c n x84d y3f97 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.392.848<span class=\"_ _567\"> </span></div></td><td class=\"c n x84e y3f97 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15.471.530<span class=\"_ _567\"> </span></div></td><td class=\"c n x84f y3f97 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.736.046<span class=\"_ _567\"> </span></div></td><td class=\"c n x850 y3f97 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">168.551<span class=\"_ _567\"> </span></div></td><td class=\"c n x851 y3f97 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">12.573.307<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f98 w277 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">1. Passivit\u00e0 finanziarie valutate al costo ammortizzato<span class=\"_ _567\"> </span></div></td><td class=\"c n x852 y3f98 wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">17.576.453<span class=\"_ _567\"> </span></div></td><td class=\"c n x853 y3f98 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x854 y3f98 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.274.856<span class=\"_ _567\"> </span></div></td><td class=\"c n x855 y3f98 w274 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">14.311.834<span class=\"_ _567\"> </span></div></td><td class=\"c n x856 y3f98 w274 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">16.664.203<span class=\"_ _567\"> </span></div></td><td class=\"c n x857 y3f98 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x858 y3f98 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.572.034<span class=\"_ _567\"> </span></div></td><td class=\"c n x859 y3f98 w274 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">14.079.379<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f99 w278 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Passivit\u00e0 associate ad attivit\u00e0 in via di dismissione<span class=\"_ _567\"> </span></div></td><td class=\"c n x85a y3f99 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x85b y3f99 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x85c y3f99 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x85d y3f99 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x85e y3f99 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x85f y3f99 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x860 y3f99 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x861 y3f99 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x84a y3de0 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">17.576.453<span class=\"_ _567\"> </span></div></td><td class=\"c n x862 y3de0 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x863 y3de0 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.274.856<span class=\"_ _567\"> </span></div></td><td class=\"c n x864 y3de0 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">14.311.834<span class=\"_ _567\"> </span></div></td><td class=\"c n x865 y3de0 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">16.664.203<span class=\"_ _567\"> </span></div></td><td class=\"c n x866 y3de0 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x867 y3de0 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.572.034<span class=\"_ _567\"> </span></div></td><td class=\"c n x868 y3de0 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">14.079.379<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 h1c ff5 fs1 fc0 sc0 ls0 ws0 gs742\">Legenda:<span class=\"fff\"> VB = V<span class=\"_ _2\"></span>alore di bilancio, L1 = Livello 1, L2 = Livello 2, L3 = Livello 3</span><span class=\"fff\"> </span></div>Sezione 2 <span class=\"ff10\">- Attivit\u00e0 finanziarie valutate al fair value con<span class=\"_ _567\"> </span></span>impatto a conto economico - voce 20<span class=\"_ _567\"> </span>2.1 Attivit\u00e0 finanziarie detenute per la negoziazione: composizione merceologica<span class=\"_ _567\"> </span><table class=\"s w27c h1c6\" id=\"_3828f316-c366-4bee-a01b-6b382a70a7b9\"><tr><td class=\"t m0 x547 h27 y3fa0 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"c n x873 y3fa1 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x874 y3fa1 w27e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"c n x875 y3fa2 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x876 y3fa2 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x877 y3fa2 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td class=\"c n x878 y3fa2 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x879 y3fa2 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x87a y3fa2 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fa3 w27f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x87b y3fa3 w280 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x87c y3fa3 w281 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fa4 w282 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Titoli di debito<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x87d y3fa4 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.824<span class=\"_ _567\"> </span></div></td><td class=\"c n x87e y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x87f y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x880 y3fa4 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.531<span class=\"_ _567\"> </span></div></td><td class=\"c n x881 y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x882 y3fa4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fa5 w283 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 Titoli strutturati<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x884 y3fa5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x885 y3fa5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x886 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x887 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x888 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x889 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fa6 w284 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.2 Altri titoli di debito<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x88a y3fa6 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.824<span class=\"_ _567\"> </span></div></td><td class=\"c n x88b y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x88c y3fa6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x88d y3fa6 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.531<span class=\"_ _567\"> </span></div></td><td class=\"c n x88e y3fa6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x88f y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fa7 w285 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Titoli di capitale<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x890 y3fa7 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.835<span class=\"_ _567\"> </span></div></td><td class=\"c n x891 y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x892 y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x893 y3fa7 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.472<span class=\"_ _567\"> </span></div></td><td class=\"c n x894 y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x895 y3fa7 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fa8 w286 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3. Quote di O.I.C.R.<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x896 y3fa8 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">158<span class=\"_ _567\"> </span></div></td><td class=\"c n x897 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x898 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x899 y3fa8 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">126<span class=\"_ _567\"> </span></div></td><td class=\"c n x89a y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x89b y3fa8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fa9 w287 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">4. Finanziamenti<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x89c y3fa9 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x89d y3fa9 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x89e y3fa9 w179 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x89f y3faa w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a0 y3faa w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a1 y3faa w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fab w288 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.1 Pronti contr<span class=\"_ _2\"></span>o termine<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8a2 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a3 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a4 y3fab w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a5 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a6 y3fab w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a7 y3fab w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fac w289 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.2 Altri<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8a8 y3fac w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a9 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8aa y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a5 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a6 y3fac w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a7 y3fac w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fad w28a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A)<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8ab y3fad w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.817<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ac y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ad y3fad w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ae y3fad w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">7.129<span class=\"_ _567\"> </span></div></td><td class=\"c n x8af y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8b0 y3fad w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y3fae ff6 fs16 fc0 sc0 ls0 ws0\">B. Strumenti derivati<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y3faf w28b h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">1. Derivati finanziari<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8b1 y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8b2 y3faf wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">468<span class=\"_ _567\"> </span></div></td><td class=\"c n x8b3 y3faf wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.077<span class=\"_ _567\"> </span></div></td><td class=\"c n x8b4 y3faf w16c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">14<span class=\"_ _567\"> </span></div></td><td class=\"c n x8b5 y3faf wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">691<span class=\"_ _567\"> </span></div></td><td class=\"c n x8b6 y3faf wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.379<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb0 w28c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 di negoziazione<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8b7 y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8b8 y3fb0 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">468<span class=\"_ _567\"> </span></div></td><td class=\"c n x8b9 y3fb0 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.077<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ba y3fb0 w169 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">14<span class=\"_ _567\"> </span></div></td><td class=\"c n x8bb y3fb0 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">691<span class=\"_ _567\"> </span></div></td><td class=\"c n x8bc y3fb0 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.379<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb1 w28d h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.2<span class=\"_ _567\"> </span></div></td><td class=\"c n x8bd y3fb1 w28e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">connessi con la fair value option<span class=\"_ _567\"> </span></div></td><td class=\"c n x8be y3fb1 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8bf y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c0 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c1 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c2 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c3 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb2 w28f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.3 altri<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x884 y3fb2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x885 y3fb2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x886 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x887 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x888 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x889 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fb3 w290 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2. Derivati creditizi<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8c4 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c5 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c6 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c7 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c8 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c9 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb4 w28c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 di negoziazione<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8b7 y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ca y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8cb y3fb4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8cc y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8cd y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ce y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb5 w291 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.2 connessi con la fair value option<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8cf y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d0 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d1 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d2 y3fb5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d3 y3fb5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d4 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb6 w28f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.3 altri<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x884 y3fb6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x885 y3fb6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x886 y3fb6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x887 y3fb6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x888 y3fb6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x889 y3fb6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fb7 w292 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (B)<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8d5 y3fb7 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d6 y3fb7 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">468<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d7 y3fb7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.077<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d8 y3fb7 w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">14<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d9 y3fb7 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">691<span class=\"_ _567\"> </span></div></td><td class=\"c n x8da y3fb7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.379<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w293 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B)<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8db y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.817<span class=\"_ _567\"> </span></div></td><td class=\"c n x8dc y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">468<span class=\"_ _567\"> </span></div></td><td class=\"c n x8dd y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.077<span class=\"_ _567\"> </span></div></td><td class=\"c n x8de y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">7.143<span class=\"_ _567\"> </span></div></td><td class=\"c n x8df y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">691<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e0 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.379<span class=\"_ _567\"> </span></div></td></tr></table>Legenda:<span class=\"ff2\"> L1 = Livello 1, L2 = Livello 2, L3 = Livello 3 </span>La voce 20 \u201cAttivit\u00e0 finanziarie detenute per la negoziazione\u201d risulta composta da:<span class=\"_ _567\"> </span>a. <span class=\"_ _96\"> </span><span class=\"ff8 fc0\">le attivit\u00e0 per cassa destinate a finalit\u00e0 di negoziazione;<span class=\"_ _567\"> </span></span>b. <span class=\"_ _2af\"> </span><span class=\"ff8 fc0\">il valor<span class=\"_ _2\"></span>e positivo dei contratti derivati posti in essere con finalit\u00e0 di negoziazione.<span class=\"_ _567\"> </span></span>Le variazioni della voce \u201cA. Attivit\u00e0 per cassa\u201d sono connesse all\u2019ordinario turnover su<span class=\"_ _567\"> </span>l<span class=\"_ _567\"> </span>portafoglio di trading.<span class=\"_ _567\"> </span>In particolare, l\u2019importo indicato alla voce \u201cB. Strumenti derivati\u201d si riferisce pr<span class=\"_ _2\"></span>evalentemente<span class=\"_ _567\"> </span>al fair <span class=\"_ _2\"></span>value degli strumenti <span class=\"_ _2\"></span>finanziari derivati oggetto <span class=\"_ _2\"></span>di discontinuing, per <span class=\"_ _2\"></span>cui si <span class=\"_ _2\"></span>\u00e8 interrotta <span class=\"_ _2\"></span>la<span class=\"_ _567\"> </span>relazione di copertura, e al fair value dei contratti swap e outright che sono oggetto di natura<span class=\"_ _567\"> </span>l<span class=\"_ _567\"> </span>hedge.<span class=\"_ _567\"> </span>I <span class=\"_ _9\"> </span>criteri <span class=\"_ _9\"> </span>adottati <span class=\"_ _9\"> </span>per <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>classificazione <span class=\"_ _38\"> </span>degli <span class=\"_ _9\"> </span>strumenti <span class=\"_ _9\"> </span>finanziari <span class=\"_ _9\"> </span>nei <span class=\"_ _9\"> </span>tre <span class=\"_ _9\"> </span>livelli <span class=\"_ _9\"> </span>previsti <span class=\"_ _9\"> </span>dalla<span class=\"_ _567\"> </span>\u201cgerarchia del fair value\u201d sono riportati nella pr<span class=\"_ _2\"></span>ecedente sezione \u201cA.4 Informativa sul fair value\u201d<span class=\"_ _567\"> </span>della Parte A \u201cPolitiche contabili\u201d della Nota integrativa.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>utti <span class=\"_ _b\"></span>gli strumenti finanziari iscritti <span class=\"_ _b\"></span>tra le attivit\u00e0 <span class=\"_ _b\"></span>finanziarie per negoziazione sono <span class=\"_ _b\"></span>valorizzati a<span class=\"_ _567\"> </span>l<span class=\"_ _567\"> </span>loro fair value.<span class=\"_ _567\"> </span>2.2 <span class=\"_ _a\"></span>Attivit\u00e0 <span class=\"_ _a\"></span>finanziarie <span class=\"_ _a\"></span>detenute <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>negoziazione: <span class=\"_ _a\"></span>composizione <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>debitori/emittenti/<span class=\"_ _567\"> </span>controparti<span class=\"_ _567\"> </span><table class=\"s w294 h1c7\" id=\"_6f5fa45a-1d70-482c-8b60-1564d46bf282\"><tr><td class=\"t m0 x8e1 h27 y3fb8 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></td><td class=\"c n x8e2 y3fb9 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e3 y3fb9 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h27 y3fba ff6 fs16 fc0 sc0 ls0 ws0\">A. Attivit\u00e0 per cassa<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x8e4 y3fbb w295 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e5 y3fbb w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.824<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e6 y3fbb w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.531<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fbc w296 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Banche Centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e8 y3fbc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e9 y3fbc w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fbd w297 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Amministrazioni pubbliche<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ea y3fbd w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8eb y3fbd w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fbe w298 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ec y3fbe wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.064<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ed y3fbe wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.322<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fbf w299 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">d) Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ee y3fbf wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.760<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ef y3fbf wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">209<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8f0 y3f1c w29a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: imprese di assicurazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f1 y3f1c wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">509<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f2 y3f1c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fc0 w29b h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">e) Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f3 y3fc0 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f4 y3fc0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e4 y3fa3 w29c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Titoli di capitale<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f5 y3fa3 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.835<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f6 y3fa3 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.472<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fa4 w29d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f7 y3fa4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f8 y3fa4 wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">543<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fa5 w299 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">b) Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f9 y3fa5 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">169<span class=\"_ _567\"> </span></div></td><td class=\"c n x8fa y3fa5 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">215<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8f0 y3fa6 w29a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: imprese di assicurazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x8fb y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8fc y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fc1 w29e h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">c) Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x8fd y3fc1 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.666<span class=\"_ _567\"> </span></div></td><td class=\"c n x8fe y3fc1 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.714<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fa8 w29f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">d) Altri emittenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ff y3fa8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x900 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e4 y3faa w2a0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3. Quote di O.I.C.R<span class=\"_ _567\"> </span></div></td><td class=\"c n x901 y3faa w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">158<span class=\"_ _567\"> </span></div></td><td class=\"c n x902 y3faa w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">126<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e4 y3fc2 w2a1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4. Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x903 y3fc2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x904 y3fc2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fc3 w296 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) Banche Centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e8 y3fc3 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e9 y3fc3 w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fc4 w297 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) Amministrazioni pubbliche<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ea y3fc4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8eb y3fc4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fc5 w298 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">c) Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x905 y3fc5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x906 y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fc6 w299 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">d) Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x907 y3fc6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e9 y3fc6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8f0 y3fb0 w29a h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: imprese di assicurazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x8fb y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8fc y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fb1 w29b h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">e) Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f3 y3fb1 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f4 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fb2 w2a2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">f) Famiglie<span class=\"_ _567\"> </span></div></td><td class=\"c n x908 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x909 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fc7 w28a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A)<span class=\"_ _567\"> </span></div></td><td class=\"c n x90a y3fc7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.817<span class=\"_ _567\"> </span></div></td><td class=\"c n x90b y3fc7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">7.129<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h27 y3fc8 ff6 fs16 fc0 sc0 ls0 ws0\">B. Strumenti derivati<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x8e7 y3fb5 w2a3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) Controparti centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x90c y3fb5 wea h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">172<span class=\"_ _567\"> </span></div></td><td class=\"c n x90d y3fb5 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">317<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fc9 w2a4 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) Altre<span class=\"_ _567\"> </span></div></td><td class=\"c n x90e y3fc9 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.373<span class=\"_ _567\"> </span></div></td><td class=\"c n x90f y3fc9 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.767<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fb7 w2a5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x910 y3fb7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.545<span class=\"_ _567\"> </span></div></td><td class=\"c n x911 y3fb7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.084<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w293 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x912 y3de2 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10.362<span class=\"_ _567\"> </span></div></td><td class=\"c n x913 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">9.213<span class=\"_ _567\"> </span></div></td></tr></table><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs76b\">Alla <span class=\"_ _8\"></span>voce <span class=\"_ _8\"></span>\u201c1. <span class=\"_ _1d\"></span>Titoli <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>debito <span class=\"_ _1d\"></span>d) <span class=\"_ _8\"></span>Altre <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _8\"></span>\u2013 <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>cui: <span class=\"_ _8\"></span>imprese <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>assicurazione\u201d <span class=\"_ _1d\"></span>\u00e8<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs76c\">iscritto un titolo emesso da Assicurazioni Generali.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ffb fs3 fc2 sc0 ls0 ws0 gs76d\">2.5 <span class=\"_ _30\"> </span>Altre <span class=\"_ _30\"> </span>attivit\u00e0 <span class=\"_ _77\"> </span>finanziarie <span class=\"_ _30\"> </span>obbligatoriamente <span class=\"_ _30\"> </span>valutate <span class=\"_ _77\"> </span>al <span class=\"_ _30\"> </span>fair <span class=\"_ _30\"> </span>value: <span class=\"_ _77\"> </span>composizione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gs76e\">merceologica<span class=\"_ _567\"> </span></div><table class=\"s w2a6 h1c8\" id=\"_6bab5bc9-2286-482f-8f6e-600a21cb3dad\"><tr><td class=\"t m0 x547 h27 y3fca ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></td><td></td><td class=\"c n x914 y3fcb wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x915 y3fcb wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c n x916 y3fcc w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x917 y3fcc w241 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x918 y3fcc w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td class=\"c n x919 y3fcc w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x91a y3fcc w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x91b y3fcc w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f93 w295 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x91c y3f93 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x91d y3f93 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.685<span class=\"_ _567\"> </span></div></td><td class=\"c n x91e y3f93 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x91f y3f93 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x920 y3f93 w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31<span class=\"_ _567\"> </span></div></td><td class=\"c n x921 y3f93 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">563<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fcd w283 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 Titoli strutturati<span class=\"_ _567\"> </span></div></td><td class=\"c n x922 y3fcd w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x923 y3fcd w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x924 y3fcd w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x925 y3fcd w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x926 y3fcd w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x927 y3fcd w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fce w284 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.2 Altri titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x928 y3fce w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x929 y3fce w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.685<span class=\"_ _567\"> </span></div></td><td class=\"c n x92a y3fce w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x92b y3fce w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x92c y3fce w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">31<span class=\"_ _567\"> </span></div></td><td class=\"c n x92d y3fce wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">563<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3ea9 w2a7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Titoli di capitale<span class=\"_ _567\"> </span></div></td><td class=\"c n x92e y3ea9 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">384<span class=\"_ _567\"> </span></div></td><td class=\"c n x92f y3ea9 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x930 y3ea9 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x931 y3ea9 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x932 y3ea9 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">481<span class=\"_ _567\"> </span></div></td><td class=\"c n x933 y3ea9 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fcf w2a8 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3. Quote di O.I.C.R.<span class=\"_ _567\"> </span></div></td><td class=\"c n x934 y3fcf w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">46.239<span class=\"_ _567\"> </span></div></td><td class=\"c n x935 y3fcf w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x936 y3fcf w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">163.985<span class=\"_ _567\"> </span></div></td><td class=\"c n x937 y3fcf w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">43.740<span class=\"_ _567\"> </span></div></td><td class=\"c n x938 y3fcf w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x939 y3fcf w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">144.874<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f97 w2a1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4. Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x93a y3f97 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x93b y3f97 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x93c y3f97 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x93d y3f97 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x93e y3f97 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x93f y3f97 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3f98 w288 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.1 Pronti contr<span class=\"_ _2\"></span>o termine<span class=\"_ _567\"> </span></div></td><td class=\"c n x940 y3f98 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x941 y3f98 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x942 y3f98 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x943 y3f98 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x944 y3f98 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x945 y3f98 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fd0 w289 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.2 Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x946 y3fd0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x947 y3fd0 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x948 y3fd0 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x949 y3fd0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x94a y3fd0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x94b y3fd0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x94c y3de0 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">46.623<span class=\"_ _567\"> </span></div></td><td class=\"c n x94d y3de0 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.685<span class=\"_ _567\"> </span></div></td><td class=\"c n x94e y3de0 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">163.985<span class=\"_ _567\"> </span></div></td><td class=\"c n x94f y3de0 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">43.740<span class=\"_ _567\"> </span></div></td><td class=\"c n x950 y3de0 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">512<span class=\"_ _567\"> </span></div></td><td class=\"c n x951 y3de0 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">145.437<span class=\"_ _567\"> </span></div></td></tr></table>Legenda:<span class=\"ff2\"> L1= Livello 1, L2 = Livello 2, L3= Livello 3<span class=\"_ _567\"> </span></span>La <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>\u201cAttivit\u00e0 <span class=\"_ _a\"></span>finanziarie <span class=\"_ _3\"></span>obbligatoriamente <span class=\"_ _a\"></span>valutate <span class=\"_ _3\"></span>al <span class=\"_ _a\"></span>fair <span class=\"_ _3\"></span>value\u201d <span class=\"_ _3\"></span>comprende <span class=\"_ _3\"></span>principalmente<span class=\"_ _567\"> </span>le <span class=\"_ _8\"></span>quote <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>OICR <span class=\"_ _1d\"></span>non <span class=\"_ _8\"></span>destinate <span class=\"_ _1d\"></span>a <span class=\"_ _1d\"></span>finalit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>negoziazione; <span class=\"_ _8\"></span>tal<span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>strumenti <span class=\"_ _1d\"></span>per <span class=\"_ _8\"></span>loro <span class=\"_ _8\"></span>natura <span class=\"_ _1d\"></span>non<span class=\"_ _567\"> </span>superano l\u2019SPPI test (solely payments of principal and interests) pr<span class=\"_ _2\"></span>evisto dal principio IFRS9<span class=\"_ _567\"> </span>\u201cStrumenti Finanziari\u201d.<span class=\"_ _567\"> </span>In particolare, alla voce \u201c1.2 Altri titoli di debito\u201d risulta iscritto il titolo \u201csenior\u201d per 4.654<span class=\"_ _567\"> </span>migliaia di euro <span class=\"_ _2\"></span>sottoscritto per il finanziamento di un\u2019iniziativa impr<span class=\"_ _2\"></span>enditoriale per lo sviluppo<span class=\"_ _567\"> </span>di un data center in Italia; altri investitori istituzionali hanno sottoscritto le \u201cmezzanine\u201d e le<span class=\"_ _567\"> </span>\u201cjunior\u201d <span class=\"_ _1\"> </span>notes. <span class=\"_ _24\"> </span>In <span class=\"_ _1\"> </span>particolare, <span class=\"_ _1\"> </span>alla <span class=\"_ _1\"> </span>voce <span class=\"_ _1\"> </span>\u201c3. <span class=\"_ _1\"> </span>Quote <span class=\"_ _24\"> </span>d<span class=\"_ _b\"></span>i <span class=\"_ _1\"> </span>OICR\u201d, <span class=\"_ _24\"> </span>risultano <span class=\"_ _1\"> </span>iscritte <span class=\"_ _1\"> </span>le <span class=\"_ _1\"> </span>quote <span class=\"_ _1\"> </span>dei<span class=\"_ _567\"> </span>fondi chiusi sottoscritte ad esito del perfezionamento di cessioni di crediti non performing<span class=\"_ _567\"> </span>ai <span class=\"_ _1d\"></span>fondi <span class=\"_ _24\"></span>medesimi; <span class=\"_ _1d\"></span>il <span class=\"_ _24\"></span>fair <span class=\"_ _1d\"></span>value <span class=\"_ _24\"></span>delle <span class=\"_ _1d\"></span>quote <span class=\"_ _24\"></span>dei <span class=\"_ _1d\"></span>fondi <span class=\"_ _24\"></span>(livello <span class=\"_ _1d\"></span>3) <span class=\"_ _24\"></span>\u00e8 <span class=\"_ _1d\"></span>determinato <span class=\"_ _24\"></span>applicando <span class=\"_ _1d\"></span>le<span class=\"_ _567\"> </span>policy previste <span class=\"_ _2\"></span>dalla banca per tale tipologia <span class=\"_ _2\"></span>di strumenti finanziari. Nel corso <span class=\"_ _2\"></span>del 2025 si sono<span class=\"_ _567\"> </span>perfezionate <span class=\"_ _2\"></span>cessioni <span class=\"_ _2\"></span>di cr<span class=\"_ _2\"></span>editi <span class=\"_ _2\"></span>per 76.175 <span class=\"_ _a\"></span>migliaia di <span class=\"_ _a\"></span>Euro <span class=\"_ _2\"></span>nominali con <span class=\"_ _a\"></span>sottoscrizione di <span class=\"_ _a\"></span>quote<span class=\"_ _567\"> </span>di <span class=\"_ _2\"></span>Fondi <span class=\"_ _a\"></span>Chiusi <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>27.999 <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Euro, <span class=\"_ _a\"></span>valutati <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>coerenza <span class=\"_ _a\"></span>con <span class=\"_ _2\"></span>quanto <span class=\"_ _a\"></span>previsto <span class=\"_ _2\"></span>dalle <span class=\"_ _2\"></span>policy<span class=\"_ _567\"> </span>di fair value di Gruppo.<span class=\"_ _567\"> </span>Alla <span class=\"_ _a\"></span>voce <span class=\"_ _2\"></span>\u201c3. <span class=\"_ _2\"></span>Quote <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>OICR\u201d <span class=\"_ _2\"></span>risultano <span class=\"_ _2\"></span>iscritte <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>riferimento <span class=\"_ _2\"></span>quote <span class=\"_ _2\"></span>per <span class=\"_ _a\"></span>21.130 <span class=\"_ _2\"></span>migliaia<span class=\"_ _567\"> </span>di euro r<span class=\"_ _2\"></span>elative ai seguenti Fondi sottoscritti da Banco Desio:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Planetarium Fund \u2013 Anthilia White;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Planetarium Fund \u2013 Anthilia Y<span class=\"_ _3\"></span>ellow;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Anthilia Gap.<span class=\"_ _567\"> </span></span>2.6 <span class=\"_ _1d\"></span>Altre <span class=\"_ _1d\"></span>attivit\u00e0 <span class=\"_ _24\"> </span>finanziarie <span class=\"_ _1d\"></span>obbligatoriamente <span class=\"_ _24\"> </span>valutate <span class=\"_ _1d\"></span>al <span class=\"_ _24\"> </span>fair <span class=\"_ _1d\"></span>value: <span class=\"_ _24\"> </span>composizione <span class=\"_ _1d\"></span>per<span class=\"_ _567\"> </span>debitori/emittenti<span class=\"_ _567\"> </span><table class=\"s w2aa h1c9\" id=\"_57574d96-b8b9-4b88-873a-0a7a94763d60\"><tr><td></td><td class=\"c n x952 y3fd1 w27d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x953 y3fd1 w27d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fd2 w2ab h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">1.Titoli di capitale<span class=\"_ _567\"> </span></div></td><td class=\"c n x954 y3fd2 w21e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">384<span class=\"_ _567\"> </span></div></td><td class=\"c n x955 y3fd2 w21e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">481<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3fd3 w2ac h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x957 y3fd3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x958 y3fd3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3dea w2ad h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">di cui: altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x959 y3dea w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">384<span class=\"_ _567\"> </span></div></td><td class=\"c n x95a y3dea wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">481<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3dbc w2ae h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">di cui: societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x95b y3dbc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x95c y3dbc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fd4 w295 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x95d y3fd4 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.685<span class=\"_ _567\"> </span></div></td><td class=\"c n x95e y3fd4 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">594<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3dc0 w2af h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Banche centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x95f y3dc0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x960 y3dc0 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3dc2 w297 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Amministrazioni pubbliche<span class=\"_ _567\"> </span></div></td><td class=\"c n x961 y3dc2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x962 y3dc2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3dee w298 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x963 y3dee w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x964 y3dee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3dc6 w299 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">d) Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x965 y3dc6 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.685<span class=\"_ _567\"> </span></div></td><td class=\"c n x966 y3dc6 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">594<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3df1 w2b0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: imprese di assicurazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x967 y3df1 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x968 y3df1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3dca w2b1 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">e) Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x969 y3dca w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x96a y3dca w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fd5 w2a8 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3. Quote di O.I.C.R.<span class=\"_ _567\"> </span></div></td><td class=\"c n x96b y3fd5 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">210.224<span class=\"_ _567\"> </span></div></td><td class=\"c n x96c y3fd5 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">188.614<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fd6 w2a1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4. Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x96d y3fd6 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x96e y3fd6 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3df5 w2af h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Banche centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x95f y3df5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x960 y3df5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fd7 w297 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Amministrazioni pubbliche<span class=\"_ _567\"> </span></div></td><td class=\"c n x961 y3fd7 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x962 y3fd7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3f4a w298 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x963 y3f4a w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x964 y3f4a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3df8 w299 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">d) Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x96f y3df8 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x970 y3df8 w178 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3dd9 w2b0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: imprese di assicurazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x967 y3dd9 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x968 y3dd9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fd8 w2b1 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">e) Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x969 y3fd8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x96a y3fd8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3dfa w2a2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">f) Famiglie<span class=\"_ _567\"> </span></div></td><td class=\"c n x971 y3dfa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x972 y3dfa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x973 y3de0 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">215.293<span class=\"_ _567\"> </span></div></td><td class=\"c n x974 y3de0 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">189.689<span class=\"_ _567\"> </span></div></td></tr></table><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws131 gs784\">Il valore della voce \u201c1. Titoli di capitale\u201d pari a 384 migliaia di eur<span class=\"_ _2\"></span>o si riferisce alla partecipazione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs785\">in Y<span class=\"_ _3\"></span>olo Group.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsde gs786\">La variazione della voce \u201c2. Titoli di debito\u201d \u00e8 riconducibile alla sottoscrizione di un titolo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs787\">\u201csenior\u201d <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>4.500 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>euro <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>finanziamento <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>un\u2019iniziativa <span class=\"_ _8\"></span>imprenditoriale <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>lo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd4 gs788\">sviluppo di un data center in Italia; altri investitori istituzionali hanno sottoscritto le \u201cmezzanine\u201d<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs789\">e le \u201cjunior\u201d notes.<span class=\"_ _567\"> </span></div>Sezione 3<span class=\"ff9\"> -</span> <span class=\"ff10\">Attivit\u00e0 finanziarie valutate al fair value con<span class=\"_ _567\"> </span></span>impatto sulla r<span class=\"_ _2\"></span>edditivit\u00e0 complessiva - voce 30<span class=\"_ _567\"> </span>3.1 <span class=\"_ _24\"> </span>Attivit\u00e0 <span class=\"_ _1\"> </span>finanziarie <span class=\"_ _1\"> </span>valutate <span class=\"_ _1\"> </span>al <span class=\"_ _1\"> </span>fair <span class=\"_ _1\"> </span>value <span class=\"_ _1\"> </span>con <span class=\"_ _1\"> </span>impatto <span class=\"_ _24\"> </span>sulla <span class=\"_ _1\"> </span>redditivit\u00e0 <span class=\"_ _1\"> </span>complessiva:<span class=\"_ _567\"> </span>composizione merceologica<span class=\"_ _567\"> </span><div class=\"gs14b\"><table class=\"s w2b3 h1cb\" id=\"_0efb74c1-545d-46fb-b3ab-a1753f17e02c\"><tr><td class=\"t m0 x547 h27 y3fda ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></td><td></td><td class=\"c n x977 y3fdb w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x978 y3fdb w2b4 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c n x916 y3fdc w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x917 y3fdc w241 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x918 y3fdc w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td class=\"c n x919 y3fdc w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x91a y3fdc w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x91b y3fdc w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fdd w282 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x979 y3fdd we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.252.187<span class=\"_ _567\"> </span></div></td><td class=\"c n x97a y3fdd w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.407<span class=\"_ _567\"> </span></div></td><td class=\"c n x97b y3fdd w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x97c y3fdd wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">986.853<span class=\"_ _567\"> </span></div></td><td class=\"c n x97d y3fdd w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x97e y3fdd w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x97f y3fde w283 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 Titoli strutturati<span class=\"_ _567\"> </span></div></td><td class=\"c n x980 y3fde w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x981 y3fde w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x982 y3fde w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x983 y3fde w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x984 y3fde w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x985 y3fde w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x97f y3fdf w284 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.2 Altri titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x986 y3fdf w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.252.187<span class=\"_ _567\"> </span></div></td><td class=\"c n x987 y3fdf wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.407<span class=\"_ _567\"> </span></div></td><td class=\"c n x988 y3fdf w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x989 y3fdf wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">986.853<span class=\"_ _567\"> </span></div></td><td class=\"c n x98a y3fdf w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x98b y3fdf w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fe0 w285 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Titoli di capitale<span class=\"_ _567\"> </span></div></td><td class=\"c n x98c y3fe0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x98d y3fe0 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10.345<span class=\"_ _567\"> </span></div></td><td class=\"c n x98e y3fe0 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.747<span class=\"_ _567\"> </span></div></td><td class=\"c n x98f y3fe0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x990 y3fe0 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x991 y3fe0 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.208<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fe1 w287 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3. Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x992 y3fe1 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x993 y3fe1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x994 y3fe1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x995 y3fe1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x996 y3fe1 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x534 y3fe1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w2b5 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x997 y3fe2 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.252.187<span class=\"_ _567\"> </span></div></td><td class=\"c n x998 y3fe2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">18.752<span class=\"_ _567\"> </span></div></td><td class=\"c n x999 y3fe2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.747<span class=\"_ _567\"> </span></div></td><td class=\"c n x99a y3de2 wa8 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">986.853<span class=\"_ _567\"> </span></div></td><td class=\"c n x99b y3de2 wad h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">10.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x99c y3de2 wc1 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">3.208<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 hd ff5 fs1 fc0 sc0 ls0 ws0 gs799\">Legenda:<span class=\"ff2\"> L1= Livello 1, L2= Livello 2, L3= Livello 3 </span><span class=\"ff2\">    </span></div><div class=\"gs78f\"><table class=\"s w2b2 h1ca\" id=\"_48be8673-0020-436b-8ba9-984a8756a122\"><tr><td class=\"t m0 x976 h3 y3fd9 ff8 fs3 fc0 sc0 ls0 ws0\">La voce \u201c30. Attivit\u00e0 finanziarie <span class=\"_ _2\"></span>valutate al fair value con impatto sulla r<span class=\"_ _2\"></span>edditivit\u00e0 complessiva\u201d </td></tr></table></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs790\">comprende:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc2 sc0 ls0 ws0 gs791\">a. <span class=\"_ _96\"> </span><span class=\"ff8 fc0\">il portafoglio obbligazionario non <span class=\"_ _b\"></span>destinato a finalit\u00e0 di <span class=\"_ _b\"></span>negoziazione e non detenuto con </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs792\">esclusivo intento di incassare i flussi di cassa contrattuali;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc2 sc0 ls0 ws0 gs793\">b. <span class=\"_ _2af\"> </span><span class=\"ff8 fc0\">quote <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>partecipazioni <span class=\"_ _1\"> </span>in <span class=\"_ _24\"> </span>societ\u00e0 <span class=\"_ _1\"> </span>non <span class=\"_ _1\"> </span>controllate <span class=\"_ _24\"> </span>e <span class=\"_ _1\"> </span>non <span class=\"_ _1\"> </span>collegate <span class=\"_ _24\"> </span>per <span class=\"_ _1\"> </span>le <span class=\"_ _1\"> </span>quali <span class=\"_ _1\"> </span>\u00e8 <span class=\"_ _24\"> </span>stata </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs794\">adottata la c.d. \u201cFVOCI option\u201d.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws29 gs795\">Si evidenzia che la voce \u201c2. Titoli di Capitale\u201d include la partecipazione in Credito Lombar<span class=\"_ _2\"></span>do </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws18 gs796\">V<span class=\"_ _a\"></span>eneto S.p.A. d<span class=\"_ _b\"></span>i 2.550 migliaia di euro iscritta a seguito dell\u2019adesione del Banco all\u2019aumento di </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs797\">capitale deliberato dall\u2019assemblea della partecipata nel mese di dicembre 2025.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ffb fs3 fc2 sc0 ls0 ws0 gs79b\">3.2 <span class=\"_ _24\"> </span>Attivit\u00e0 <span class=\"_ _1\"> </span>finanziarie <span class=\"_ _1\"> </span>valutate <span class=\"_ _1\"> </span>al <span class=\"_ _1\"> </span>fair <span class=\"_ _1\"> </span>value <span class=\"_ _1\"> </span>con <span class=\"_ _1\"> </span>impatto <span class=\"_ _24\"> </span>sulla <span class=\"_ _1\"> </span>redditivit\u00e0 <span class=\"_ _1\"> </span>complessiva:<span class=\"_ _567\"> </span> </div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gs79c\">composizione per debitori/emittenti<span class=\"_ _567\"> </span></div><div class=\"gs79d\"><table class=\"s w2b6 h1cc\" id=\"_1e731102-8a93-41e8-93bc-9813298d90fc\"><tr><td class=\"t m0 x547 h27 y3fe3 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></td><td class=\"c n x99d y3fe4 w27d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x99e y3fe4 w27d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fe5 w295 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x99f y3fe5 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.260.594<span class=\"_ _567\"> </span></div></td><td class=\"c n x9a0 y3fe5 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">986.853<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x97f y3fe6 w2af h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Banche centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x9a1 y3fe6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x9a2 y3fe6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x97f y3fe7 w297 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Amministrazioni pubbliche<span class=\"_ _567\"> </span></div></td><td class=\"c n x9a3 y3fe7 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.239.427<span class=\"_ _567\"> </span></div></td><td class=\"c n x9a4 y3fe7 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">966.495<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x97f y3fe8 w298 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x9a5 y3fe8 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">14.331<span class=\"_ _567\"> </span></div></td><td class=\"c n x9a6 y3fe8 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">19.318<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x97f y3fe9 w299 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">d) Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x9a7 y3fe9 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.999<span class=\"_ _567\"> </span></div></td><td class=\"c n x9a8 y3fe9 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x97f y3fea w2b0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: imprese di assicurazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x9a9 y3fea w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x9aa y3fea w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x97f y3feb w2b1 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">e) Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x9ab y3feb wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.837<span class=\"_ _567\"> </span></div></td><td class=\"c n x9ac y3feb w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.040<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fec w2a7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Titoli di capitale<span class=\"_ _567\"> </span></div></td><td class=\"c n x9ad y3fec w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">16.092<span class=\"_ _567\"> </span></div></td><td class=\"c n x9ae y3fec w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.208<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x97f y3f79 w2b7 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x9af y3f79 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12.550<span class=\"_ _567\"> </span></div></td><td class=\"c n x9b0 y3f79 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10.000<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x97f y3fed w2b8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Altri emittenti:<span class=\"_ _567\"> </span></div></td><td class=\"c n x9b1 y3fed w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.542<span class=\"_ _567\"> </span></div></td><td class=\"c n x9b2 y3fed w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.208<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x9b3 y3fee w2b9 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x9b4 y3fee w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.224<span class=\"_ _567\"> </span></div></td><td class=\"c n x9b5 y3fee w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.224<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x9b6 y3fef w2b0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: imprese di assicurazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x9b7 y3fef w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x9b8 y3fef w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x9b3 y3f7d w2ba h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x9b9 y3f7d w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.318<span class=\"_ _567\"> </span></div></td><td class=\"c n x9ba y3f7d wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">984<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x9b3 y3ff0 w2bb h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x9bb y3ff0 w178 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x9bc y3ff0 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3ff1 w2a1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3. Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x9bd y3ff1 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x9be y3ff1 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x97f y3f80 w2af h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) Banche centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x9a1 y3f80 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x9a2 y3f80 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x97f y3ff2 w297 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) Amministrazioni pubbliche<span class=\"_ _567\"> </span></div></td><td class=\"c n x9a1 y3ff2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x9a2 y3ff2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x97f y3ff3 w298 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">c) Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x9bf y3ff3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x9c0 y3ff3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x97f y3f91 w299 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">d) Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x9c1 y3f91 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x9a8 y3f91 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x9b6 y3ff4 w2b0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: imprese di assicurazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x9b7 y3ff4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x9c2 y3ff4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x97f y3ff5 w2b1 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">e) Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x9c3 y3ff5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x9c4 y3ff5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x97f y3ff6 w2a2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">f) Famiglie<span class=\"_ _567\"> </span></div></td><td class=\"c n x9c5 y3ff6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x9c6 y3ff6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x9c7 y3de0 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.276.686<span class=\"_ _567\"> </span></div></td><td class=\"c n x9c8 y3de0 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.000.061<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 h8 ffb fs3 fc2 sc0 ls0 ws0 gs79f\">3.3 <span class=\"_ _24\"> </span>Attivit\u00e0 <span class=\"_ _1\"> </span>finanz<span class=\"ff6 ws244\">iarie valutate al fair value con impatto sulla redditivit\u00e0 complessiva:<span class=\"_ _567\"> </span></span><span class=\"ff6 ws244\"> </span></div><div class=\"t m0 h13 ffb fs3 fc2 sc0 ls0 ws0 gs7a0\">valore lor<span class=\"_ _2\"></span>do e rettifiche di valore complessive<span class=\"_ _567\"> </span></div><div class=\"gs7a1\"><table class=\"s w2bc h1cd\" id=\"_749ca799-761b-42ff-9727-0cc85564def5\"><tr><td></td><td></td><td></td><td class=\"c n x9ca y3ff7 w2bd h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore lor<span class=\"_ _2\"></span>do<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x9cb y3ff7 w2be h1ce\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche di valor<span class=\"_ _2\"></span>e complessive<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c n x9cc y3ff8 w2bf h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Primo stadio</div></td><td class=\"c n x9cd y3ff8 w2c0 h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">di cui:</div></td><td class=\"c n x9ce y3ff8 w2c1 h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Secondo stadio</div></td><td class=\"c n x9cf y3ff8 w2c2 h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo stadio</div></td><td class=\"c n x9d0 y3ff8 w2c3 h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Impaired</div></td><td class=\"c n x9d1 y3ff9 w2bf h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Primo stadio</div></td><td class=\"c n x9d2 y3ff9 w2c4 h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Secondo stadio</div></td><td class=\"c n x9d3 y3ff9 w2c2 h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo stadio</div></td><td class=\"c n x9d4 y3ff9 w2c3 h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Impaired</div></td><td class=\"t md x9d5 h27 y3ffa ff6 fs16 fc0 sc0 ls0 ws0\">Write-of<span class=\"_ _2\"></span>f parziali </td></tr><tr><td></td><td></td><td class=\"t md x9d6 h27 y3ffb ff6 fs16 fc0 sc0 ls0 ws0\">Strumenti con </td><td></td><td></td><td class=\"t md x9d7 h27 y3ffc ff6 fs16 fc0 sc0 ls0 ws0\">acquisite </td><td></td><td></td><td></td><td class=\"t md x9d8 h27 y3ffd ff6 fs16 fc0 sc0 ls0 ws0\">acquisite o ori-</td><td class=\"t md x9d9 h27 y3ffe ff6 fs16 fc0 sc0 ls0 ws0\">complessivi</td></tr><tr><td></td><td></td><td class=\"t md x9da h27 y3fff ff6 fs16 fc0 sc0 ls0 ws0\">basso rischio di </td><td></td><td></td><td class=\"t md x9db h27 y4000 ff6 fs16 fc0 sc0 ls0 ws0\">o originate</td><td></td><td></td><td></td><td class=\"t md x9dc h27 y4001 ff6 fs16 fc0 sc0 ls0 ws0\">ginate</td><td></td></tr><tr><td></td><td></td><td class=\"t md x9dd h27 y4002 ff6 fs16 fc0 sc0 ls0 ws0\">credito</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y4003 w2c5 h19c\"><div class=\"t md x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Titoli di debito</div></td><td class=\"c n x9de y4003 w2c6 h19c\"><div class=\"t md x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.260.797</div></td><td class=\"c n x9df y4003 w2c6 h19c\"><div class=\"t md x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.260.797</div></td><td class=\"c n x9e0 y4003 w2c7 h19c\"><div class=\"t md x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n x9e1 y4003 w2c7 h19c\"><div class=\"t md x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n x9e2 y4003 w2c7 h19c\"><div class=\"t md x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n x9e3 y4003 w2c8 h19c\"><div class=\"t md x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">203</div></td><td class=\"c n x9e4 y4003 w2c7 h19c\"><div class=\"t md x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n x9e5 y4003 w2c7 h19c\"><div class=\"t md x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n x9e6 y4003 w2c7 h19c\"><div class=\"t md x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n x9e7 y4003 w2c9 h19c\"><div class=\"t md x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-</div></td></tr><tr><td class=\"c n x304 y4004 w2ca h19c\"><div class=\"t md x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Finanziamenti</div></td><td class=\"c n x9e8 y4004 w2c7 h19c\"><div class=\"t md x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n x9e9 y4004 w2c7 h19c\"><div class=\"t md x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n x9ea y4004 w2c7 h19c\"><div class=\"t md x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n x9eb y4004 w2c7 h19c\"><div class=\"t md x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n x9ec y4004 w2c7 h19c\"><div class=\"t md x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n x9ed y4004 w2c7 h19c\"><div class=\"t md x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n x9ee y4004 w2c7 h19c\"><div class=\"t md x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n x9ef y4004 w2c7 h19c\"><div class=\"t md x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n x9f0 y4004 w2c7 h19c\"><div class=\"t md x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"t m0 x9f1 h28 y4005 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y4006 w2cb h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale 31.12.2025</div></td><td class=\"c n x9f2 y4006 w2cc h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.260.797</div></td><td class=\"c n x9f3 y4006 w2cd h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.260.797</div></td><td class=\"c n x9f4 y4006 w2ce h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n x9f5 y4006 w2ce h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n x9f6 y4006 w2cf h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n x9f7 y4006 w13e h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">203</div></td><td class=\"c n x9f8 y4006 w2d0 h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n x9f9 y4006 w2d0 h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n x9fa y4006 w2d1 h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"t m0 x9f1 h27 y4007 ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y3de2 w2cb h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale 31.12.2024</div></td><td class=\"c n x9fb y3de2 w2d2 h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">987.133</div></td><td class=\"c n x9fc y3de2 w2d3 h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">987.133</div></td><td class=\"c n x9fd y3de2 w2cf h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n x9fe y3de2 w2ce h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n x9ff y3de2 w2d0 h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n xa00 y3de2 w13e h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">280</div></td><td class=\"c n xa01 y3de2 w2cf h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n xa02 y3de2 w2cf h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n xa03 y3de2 w2cf h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"t m0 x9f1 h27 y4008 ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></td></tr></table></div>Sezione 4<span class=\"ff10\"> - Attivit\u00e0 finanziarie valutate al costo<span class=\"_ _567\"> </span></span>ammortizzato - voce 40<span class=\"_ _567\"> </span>4.1 <span class=\"_ _24\"> </span>Attivit\u00e0 <span class=\"_ _24\"> </span>finanziarie <span class=\"_ _24\"> </span>valutate <span class=\"_ _1\"> </span>al <span class=\"_ _24\"> </span>costo <span class=\"_ _24\"> </span>ammortizzato: <span class=\"_ _24\"> </span>composizione <span class=\"_ _24\"> </span>merceologica <span class=\"_ _24\"> </span>dei<span class=\"_ _567\"> </span>crediti verso banche<span class=\"_ _567\"> </span><table class=\"s w2d4 h1cf\" id=\"_270a306c-eedd-4638-bcc3-19678c5c1f7d\"><tr><td></td><td></td><td></td><td class=\"c n xa04 y4009 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n xa05 y4009 w2b4 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h27 y400a ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia operazioni/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></td><td></td><td class=\"c n xa06 y400b w2d5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore di bilancio<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n xa07 y400b w2d6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair value<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n xa08 y400b w2d5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore di bilancio<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n xa09 y400b w2d7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair value<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 xa0a h27 y400c ff6 fs16 fc0 sc0 ls0 ws0\">Primo e </td><td class=\"t m0 xa0b h27 y400d ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo<span class=\"_ _567\"> </span></td><td class=\"t m0 xa0c h27 y400d ff6 fs16 fc0 sc0 ls0 ws0\">Impaired </td><td class=\"c n xa0d y400e w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n xa0e y400e w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n xa0f y400e w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td class=\"c n xa10 y400e w2d8 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Primo e<span class=\"_ _567\"> </span></div></td><td class=\"t m0 xa11 h27 y400f ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo<span class=\"_ _567\"> </span></td><td class=\"t m0 xa12 h27 y400f ff6 fs16 fc0 sc0 ls0 ws0\">Impaired </td><td class=\"c n xa13 y4010 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n xa14 y4010 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n xa15 y4010 w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"t m0 xa16 h27 y4011 ff6 fs16 fc0 sc0 ls0 ws0\">secondo </td><td class=\"t m0 xa17 h27 y4012 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 xa18 h27 y4012 ff6 fs16 fc0 sc0 ls0 ws0\">acquisite o </td><td></td><td></td><td></td><td class=\"t m0 x65d h27 y4013 ff6 fs16 fc0 sc0 ls0 ws0\">secondo </td><td class=\"t m0 x751 h27 y4014 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 xa19 h27 y4014 ff6 fs16 fc0 sc0 ls0 ws0\">acquisite o </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 xa1a h27 y4015 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xa0c h27 y4016 ff6 fs16 fc0 sc0 ls0 ws0\">originate<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 xa1b h27 y4017 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xa12 h27 y4018 ff6 fs16 fc0 sc0 ls0 ws0\">originate<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y4019 w2d9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A. Crediti verso Banche Centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n xa1c y4019 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">114.350<span class=\"_ _567\"> </span></div></td><td class=\"c n xa1d y4019 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa1e y4019 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa1f y4019 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa20 y4019 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa21 y4019 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">114.350<span class=\"_ _567\"> </span></div></td><td class=\"c n xa22 y4019 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">104.239<span class=\"_ _567\"> </span></div></td><td class=\"c n xa23 y4019 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa24 y4019 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa25 y4019 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa26 y4019 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa27 y4019 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">104.239<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y401a w2da h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Depositi a scadenza<span class=\"_ _567\"> </span></div></td><td class=\"c n xa28 y401a w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa29 y401a w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa2a y401a w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa2b y401a w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa2c y401a w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa2d y401a w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa2e y401a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa2f y401a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa30 y401a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa31 y401a w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa32 y401a w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa33 y401a w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3ea0 w2db h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Riserva obbligatoria<span class=\"_ _567\"> </span></div></td><td class=\"c n xa34 y3ea0 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">114.350<span class=\"_ _567\"> </span></div></td><td class=\"c n xa35 y3ea0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa36 y3ea0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa37 y3ea0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa38 y3ea0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa39 y3ea0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa3a y3ea0 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">104.239<span class=\"_ _567\"> </span></div></td><td class=\"c n xa3b y3ea0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa3c y3ea0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa3d y3ea0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa3e y3ea0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa3f y3ea0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3ea1 w2dc h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3. Pronti contr<span class=\"_ _2\"></span>o termine<span class=\"_ _567\"> </span></div></td><td class=\"c n xa40 y3ea1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa41 y3ea1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa42 y3ea1 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa43 y3ea1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa44 y3ea1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa45 y3ea1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa46 y3ea1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa47 y3ea1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa48 y3ea1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa49 y3ea1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa4a y3ea1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa4b y3ea1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y401b w2dd h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4. Altri<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xa4c y401b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa4d y401b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa4e y401b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa4f y401b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa50 y401b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa51 y401b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa52 y401b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa53 y401b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa54 y401b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa55 y401b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa56 y401b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y401c w1cf h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. Crediti verso banche<span class=\"_ _567\"> </span></div></td><td class=\"c n xa57 y401c w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">892.894<span class=\"_ _567\"> </span></div></td><td class=\"c n xa58 y401c w2de h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n xa59 y401c w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa5a y401c w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">575.059<span class=\"_ _567\"> </span></div></td><td class=\"c n xa5b y401c w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">72.741<span class=\"_ _567\"> </span></div></td><td class=\"c n x2e7 y401c w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">254.786<span class=\"_ _567\"> </span></div></td><td class=\"c n xa5c y401c w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">851.294<span class=\"_ _567\"> </span></div></td><td class=\"c n xa5d y401c w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa5e y401c w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa5f y401c w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">596.011<span class=\"_ _567\"> </span></div></td><td class=\"c n xa60 y401c w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15.135<span class=\"_ _567\"> </span></div></td><td class=\"c n xa61 y401c w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">247.064<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3eb7 w287 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n xa62 y3eb7 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">254.783<span class=\"_ _567\"> </span></div></td><td class=\"c n xa63 y3eb7 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n xa64 y3eb7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa65 y3eb7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa66 y3eb7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa67 y3eb7 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">254.786<span class=\"_ _567\"> </span></div></td><td class=\"c n xa68 y3eb7 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">249.451<span class=\"_ _567\"> </span></div></td><td class=\"c n xa69 y3eb7 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa6a y3eb7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa6b y3eb7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa6c y3eb7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa6d y3eb7 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">247.064<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3ea5 w2df h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 Conti correnti<span class=\"_ _567\"> </span></div></td><td class=\"c n xa6e y3ea5 w178 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa6f y3ea5 w178 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa70 y3ea5 w178 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa71 y3ea5 w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa72 y3ea5 w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa73 y3ea5 w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa74 y3ea5 w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa75 y3ea5 w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa76 y3ea5 w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa77 y3ea5 w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa78 y3ea5 w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa79 y3ea5 w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3ea6 w2e0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.2. Depositi a scadenza<span class=\"_ _567\"> </span></div></td><td class=\"c n xa7a y3ea6 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10.845<span class=\"_ _567\"> </span></div></td><td class=\"c n xa7b y3ea6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa7c y3ea6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa7d y3ea6 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa7e y3ea6 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa7f y3ea6 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa80 y3ea6 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">12.048<span class=\"_ _567\"> </span></div></td><td class=\"c n xa81 y3ea6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa82 y3ea6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa83 y3ea6 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa84 y3ea6 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa85 y3ea6 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y401d w2e1 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">1.3. Altri finanziamenti:<span class=\"_ _567\"> </span></div></td><td class=\"c n xa86 y401d w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">243.938<span class=\"_ _567\"> </span></div></td><td class=\"c n xa87 y401d w103 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n xa88 y401d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa89 y401d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa8a y401d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa8b y401d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa8c y401d wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">237.403<span class=\"_ _567\"> </span></div></td><td class=\"c n xa8d y401d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa8e y401d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa8f y401d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa90 y401d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa91 y401d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x9b6 y3ea8 w2e2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Pronti contr<span class=\"_ _2\"></span>o termine attivi<span class=\"_ _567\"> </span></div></td><td class=\"c n xa92 y3ea8 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">24.996<span class=\"_ _567\"> </span></div></td><td class=\"c n xa93 y3ea8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa94 y3ea8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa95 y3ea8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa96 y3ea8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa97 y3ea8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa98 y3ea8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa99 y3ea8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa9a y3ea8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa9b y3ea8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa9c y3ea8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa9d y3ea8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x9b6 y401e w2e3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Finanziamenti per leasing<span class=\"_ _567\"> </span></div></td><td class=\"c n xa9e y401e w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa9f y401e w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa0 y401e w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa1 y401e w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa2 y401e w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa3 y401e w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa4 y401e w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa5 y401e w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa6 y401e w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa7 y401e w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa8 y401e w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa9 y401e w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x9b6 y401f w2e4 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n xaaa y401f w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">218.942<span class=\"_ _567\"> </span></div></td><td class=\"c n xaab y401f w103 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n xaac y401f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xaad y401f w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaae y401f w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaaf y401f w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xab0 y401f wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">237.403<span class=\"_ _567\"> </span></div></td><td class=\"c n xab1 y401f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xab2 y401f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xab3 y401f w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xab4 y401f w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xab5 y401f w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x97f y3eab w282 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2. Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n xab6 y3eab wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">638.111<span class=\"_ _567\"> </span></div></td><td class=\"c n xab7 y3eab w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xab8 y3eab w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xab9 y3eab w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">575.059<span class=\"_ _567\"> </span></div></td><td class=\"c n xaba y3eab wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">72.741<span class=\"_ _567\"> </span></div></td><td class=\"c n xabb y3eab w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xabc y3eab wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">601.843<span class=\"_ _567\"> </span></div></td><td class=\"c n xabd y3eab w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xabe y3eab w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xabf y3eab wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">596.011<span class=\"_ _567\"> </span></div></td><td class=\"c n xac0 y3eab wcb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">15.135<span class=\"_ _567\"> </span></div></td><td class=\"c n xac1 y3eab w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y4020 w283 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 Titoli strutturati<span class=\"_ _567\"> </span></div></td><td class=\"c n xac2 y4020 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">9.581<span class=\"_ _567\"> </span></div></td><td class=\"c n xac3 y4020 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xac4 y4020 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xac5 y4020 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.956<span class=\"_ _567\"> </span></div></td><td class=\"c n xac6 y4020 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.639<span class=\"_ _567\"> </span></div></td><td class=\"c n xac7 y4020 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xac8 y4020 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.775<span class=\"_ _567\"> </span></div></td><td class=\"c n xac9 y4020 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xaca y4020 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xacb y4020 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.839<span class=\"_ _567\"> </span></div></td><td class=\"c n xacc y4020 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xacd y4020 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y4021 w284 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.2 Altri titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n xace y4021 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">628.530<span class=\"_ _567\"> </span></div></td><td class=\"c n xac3 y4021 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xac4 y4021 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xacf y4021 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">571.103<span class=\"_ _567\"> </span></div></td><td class=\"c n xad0 y4021 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">67.102<span class=\"_ _567\"> </span></div></td><td class=\"c n xad1 y4021 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xad2 y4021 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">598.068<span class=\"_ _567\"> </span></div></td><td class=\"c n xad3 y4021 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xad4 y4021 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xad5 y4021 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">592.172<span class=\"_ _567\"> </span></div></td><td class=\"c n xad6 y4021 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">15.135<span class=\"_ _567\"> </span></div></td><td class=\"c n xacd y4021 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n xad7 y3de0 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.007.244<span class=\"_ _567\"> </span></div></td><td class=\"c n xad8 y3de0 w194 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n xad9 y3de0 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xada y3de0 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">575.059<span class=\"_ _567\"> </span></div></td><td class=\"c n xadb y3de0 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">72.741<span class=\"_ _567\"> </span></div></td><td class=\"c n xa21 y3de0 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">369.136<span class=\"_ _567\"> </span></div></td><td class=\"c n xa22 y3de0 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">955.533<span class=\"_ _567\"> </span></div></td><td class=\"c n xa23 y3de0 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa24 y3de0 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xadc y3de0 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">596.011<span class=\"_ _567\"> </span></div></td><td class=\"c n xadd y3de0 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15.135<span class=\"_ _567\"> </span></div></td><td class=\"c n xade y3de0 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">351.303<span class=\"_ _567\"> </span></div></td></tr></table>Legenda:<span class=\"ff2\"> L1= Livello 1, L2= Livello 2, L3= Livello 3<span class=\"_ _567\"> </span></span>Nel saldo della voce \u201cA. Crediti verso Banche Centrali\u201d \u00e8 appostato l\u2019ammontar<span class=\"_ _2\"></span>e della Riserva<span class=\"_ _567\"> </span>obbligatoria presso la Banca d\u2019Italia. Il saldo puntuale, nell\u2019ambito del rispetto del livello medio<span class=\"_ _567\"> </span>di <span class=\"_ _2\"></span>mantenimento <span class=\"_ _2\"></span>richiesto <span class=\"_ _a\"></span>dalla normativa, <span class=\"_ _a\"></span>pu\u00f2 <span class=\"_ _2\"></span>discostarsi, <span class=\"_ _2\"></span>anche <span class=\"_ _2\"></span>con <span class=\"_ _a\"></span>variazioni significative, <span class=\"_ _a\"></span>in<span class=\"_ _567\"> </span>relazione al fabbisogno contingente di tesor<span class=\"_ _2\"></span>eria della Banca.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019impegno di mantenimento della Riserva obbligatoria assunto dal Banco al 31 dicembre<span class=\"_ _567\"> </span>ammonta a 113,8 milioni di euro (105,2 milioni di eur<span class=\"_ _2\"></span>o assunti a dicembre 2024).<span class=\"_ _567\"> </span>I <span class=\"_ _24\"> </span>saldi <span class=\"_ _1\"> </span>della <span class=\"_ _1\"> </span>voce <span class=\"_ _24\"> </span>\u201cB. <span class=\"_ _1\"> </span>Crediti <span class=\"_ _24\"> </span>verso <span class=\"_ _1\"> </span>banche\u201d <span class=\"_ _1\"> </span>sono <span class=\"_ _24\"> </span>esposti <span class=\"_ _1\"> </span>al <span class=\"_ _1\"> </span>netto <span class=\"_ _24\"> </span>del<span class=\"_ _b\"></span>le <span class=\"_ _24\"> </span>rettifiche <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>valore<span class=\"_ _567\"> </span>derivanti dall\u2019applicazione dei modelli per la determinazione della perdita attesa sul portafoglio<span class=\"_ _567\"> </span>titoli di debito \u201cheld to collect\u201d in applicazione del principio contabile \u201cIFRS9 - Strumenti<span class=\"_ _567\"> </span>finanziari\u201d.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>ra i crediti verso banche non figurano crediti classificabili come attivit\u00e0 deteriorate.<span class=\"_ _567\"> </span>In <span class=\"_ _a\"></span>questa <span class=\"_ _a\"></span>voce <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>bilancio <span class=\"_ _a\"></span>non <span class=\"_ _a\"></span>risulta, <span class=\"_ _a\"></span>invece, <span class=\"_ _a\"></span>esposto <span class=\"_ _a\"></span>l\u2019importo <span class=\"_ _2\"></span>a <span class=\"_ _3\"></span>vista <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>579 <span class=\"_ _a\"></span>milioni <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>euro <span class=\"_ _3\"></span>(pari<span class=\"_ _567\"> </span>a 883 milioni di eur<span class=\"_ _2\"></span>o alla fine del periodo pr<span class=\"_ _2\"></span>ecedente) relativo alla liquidit\u00e0 <span class=\"_ _2\"></span>eccedente rispetto<span class=\"_ _567\"> </span>all\u2019impegno <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>mantenimento <span class=\"_ _9\"> </span>della <span class=\"_ _1\"> </span>Riserva <span class=\"_ _9\"> </span>obbligatoria <span class=\"_ _9\"> </span>alla <span class=\"_ _1\"> </span>data <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>riferimento <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>quanto<span class=\"_ _567\"> </span>investita in depositi overnight e quindi esposta alla voce 10. \u201dCassa e disponibilit\u00e0 liquide\u201d.<span class=\"_ _567\"> </span>Nella voce \u201c2. Titoli di debito\u201d sono inclusi i titoli detenuti nell\u2019ambito del business model \u201cheld<span class=\"_ _567\"> </span>to collect\u201d, ovvero detenuti con l\u2019intento di incassar<span class=\"_ _2\"></span>e i flussi di cassa contrattuali.<span class=\"_ _567\"> </span>La segmentazione <span class=\"_ _b\"></span>in stadi <span class=\"_ _b\"></span>(stage) avviene <span class=\"_ _b\"></span>rispettando i <span class=\"_ _b\"></span>seguenti requisiti previsti dal <span class=\"_ _b\"></span>principio<span class=\"_ _567\"> </span>contabile \u201cIFRS9 Strumenti finanziari\u201d in vigore dal 1\u00b0 gennaio 2018:<span class=\"_ _567\"> </span>a. <span class=\"_ _96\"> </span><span class=\"fc0\">stage 1 per le esposizioni con performance in linea con le aspettative;<span class=\"_ _567\"> </span></span>b. <span class=\"_ _2af\"> </span><span class=\"fc0 ws20\">stage 2 per le esposizioni con performance sotto le aspettative ovver<span class=\"_ _2\"></span>o che hanno registrato<span class=\"_ _567\"> </span></span>un <span class=\"_ _a\"></span>significativo <span class=\"_ _2\"></span>incremento <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>rischio <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>credito <span class=\"_ _a\"></span>rispetto <span class=\"_ _a\"></span>al <span class=\"_ _2\"></span>momento <span class=\"_ _a\"></span>in <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>le <span class=\"_ _a\"></span>stesse <span class=\"_ _2\"></span>si <span class=\"_ _a\"></span>sono<span class=\"_ _567\"> </span>originate (ovvero sono state acquistate);<span class=\"_ _567\"> </span>c. <span class=\"_ _274\"> </span><span class=\"fc0\">stage 3 per le esposizioni non performing.<span class=\"_ _567\"> </span></span>4.2 <span class=\"_ _24\"> </span>Attivit\u00e0 <span class=\"_ _24\"> </span>finanziarie <span class=\"_ _24\"> </span>valutate <span class=\"_ _1\"> </span>al <span class=\"_ _24\"> </span>costo <span class=\"_ _24\"> </span>ammortizzato: <span class=\"_ _24\"> </span>composizione <span class=\"_ _24\"> </span>merceologica <span class=\"_ _24\"> </span>dei<span class=\"_ _567\"> </span>crediti verso clientela<span class=\"_ _567\"> </span><table class=\"s w2d4 h1d0\" id=\"_84240aa4-6c15-4a35-b7ba-7ddec5c83dcf\"><tr><td></td><td></td><td></td><td class=\"c n xa04 y4022 w27d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n xa05 y4022 w2b4 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c n xa06 y4023 w2d5 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore di bilancio<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n xa07 y4023 w2d6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Fair value<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n xa08 y4023 w2d5 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore di bilancio<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n xa09 y4023 w2d7 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Fair value<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"t m0 x547 h27 y4024 ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia operazioni/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></td><td class=\"t m0 xa0a h27 y4025 ff6 fs16 fc0 sc0 ls0 ws0\">Primo e </td><td class=\"t m0 xa0b h27 y4026 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo<span class=\"_ _567\"> </span></td><td class=\"t m0 xa0c h27 y4026 ff6 fs16 fc0 sc0 ls0 ws0\">Impaired </td><td class=\"c n xa0d y4027 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n xa0e y4027 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n xa0f y4027 w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td class=\"c n xa10 y4027 w2d8 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Primo e<span class=\"_ _567\"> </span></div></td><td class=\"t m0 xa11 h27 y4028 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo<span class=\"_ _567\"> </span></td><td class=\"t m0 xa12 h27 y4028 ff6 fs16 fc0 sc0 ls0 ws0\">Impaired </td><td class=\"c n xa13 y4029 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n xa14 y4029 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n xa15 y4029 w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"t m0 xa16 h27 y402a ff6 fs16 fc0 sc0 ls0 ws0\">secondo </td><td class=\"t m0 xa17 h27 y402b ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 xa18 h27 y402b ff6 fs16 fc0 sc0 ls0 ws0\">acquisite o </td><td></td><td></td><td></td><td class=\"t m0 x65d h27 y402c ff6 fs16 fc0 sc0 ls0 ws0\">secondo </td><td class=\"t m0 x751 h27 y402d ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 xa19 h27 y402d ff6 fs16 fc0 sc0 ls0 ws0\">acquisite o </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 xa1a h27 y402e ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xa0c h27 y402f ff6 fs16 fc0 sc0 ls0 ws0\">originate<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 xa1b h27 y4030 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xa12 h27 y4031 ff6 fs16 fc0 sc0 ls0 ws0\">originate<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y4032 w2a1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n xadf y4032 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">12.562.333<span class=\"_ _567\"> </span></div></td><td class=\"c n xae0 y4032 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">172.863<span class=\"_ _567\"> </span></div></td><td class=\"c n xae1 y4032 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.803<span class=\"_ _567\"> </span></div></td><td class=\"c n xae2 y4032 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xae3 y4032 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xae4 y4032 w2e5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">12.940.993<span class=\"_ _567\"> </span></div></td><td class=\"c n xae5 y4032 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">11.841.832<span class=\"_ _567\"> </span></div></td><td class=\"c n xae6 y4032 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">189.062<span class=\"_ _567\"> </span></div></td><td class=\"c n xae7 y4032 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.635<span class=\"_ _567\"> </span></div></td><td class=\"c n xae8 y4032 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xae9 y4032 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xaea y4032 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">12.111.307<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4033 w2e6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Conti correnti<span class=\"_ _567\"> </span></div></td><td class=\"c n xaeb y4033 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">908.815<span class=\"_ _567\"> </span></div></td><td class=\"c n xaec y4033 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">19.905<span class=\"_ _567\"> </span></div></td><td class=\"c n xaed y4033 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">228<span class=\"_ _567\"> </span></div></td><td class=\"c n xaee y4033 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaef y4033 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaf0 y4033 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaf1 y4033 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">897.877<span class=\"_ _567\"> </span></div></td><td class=\"c n xaf2 y4033 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.242<span class=\"_ _567\"> </span></div></td><td class=\"c n xaf3 y4033 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">455<span class=\"_ _567\"> </span></div></td><td class=\"c n xaf4 y4033 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaf5 y4033 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaf6 y4033 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4034 w2e7 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Pronti contr<span class=\"_ _2\"></span>o termine attivi<span class=\"_ _567\"> </span></div></td><td class=\"c n xaf7 y4034 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">373.337<span class=\"_ _567\"> </span></div></td><td class=\"c n xaf8 y4034 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa36 y4034 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xaf9 y4034 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xafa y4034 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xafb y4034 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xafc y4034 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xafd y4034 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xafe y4034 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xaff y4034 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb00 y4034 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb01 y4034 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3eb7 w2e8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3. Mutui<span class=\"_ _567\"> </span></div></td><td class=\"c n xb02 y3eb7 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.571.252<span class=\"_ _567\"> </span></div></td><td class=\"c n xb03 y3eb7 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">122.446<span class=\"_ _567\"> </span></div></td><td class=\"c n xb04 y3eb7 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.040<span class=\"_ _567\"> </span></div></td><td class=\"c n xb05 y3eb7 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb06 y3eb7 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb07 y3eb7 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb08 y3eb7 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.697.096<span class=\"_ _567\"> </span></div></td><td class=\"c n xb09 y3eb7 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">148.812<span class=\"_ _567\"> </span></div></td><td class=\"c n xb0a y3eb7 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.584<span class=\"_ _567\"> </span></div></td><td class=\"c n xb0b y3eb7 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb0c y3eb7 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb0d y3eb7 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb0e h28 y4035 ff9 fs16 fc0 sc0 ls0 ws0\">4. Carte di credito, pr<span class=\"_ _2\"></span>estiti personali e </td><td class=\"c n xb0f y4036 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.356.135<span class=\"_ _567\"> </span></div></td><td class=\"c n xb10 y4036 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">18.927<span class=\"_ _567\"> </span></div></td><td class=\"c n xb11 y4036 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb12 y4036 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb13 y4036 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb14 y4036 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb15 y4036 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.958.913<span class=\"_ _567\"> </span></div></td><td class=\"c n xb16 y4036 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">13.579<span class=\"_ _567\"> </span></div></td><td class=\"c n xb17 y4036 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb18 y4036 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb19 y4036 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb1a y4036 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb0e h28 y4037 ff9 fs16 fc0 sc0 ls0 ws0\">cessioni del quinto<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x883 y3dce w2e9 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5. Finanziamenti per leasing<span class=\"_ _567\"> </span></div></td><td class=\"c n xb1b y3dce w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">153.556<span class=\"_ _567\"> </span></div></td><td class=\"c n xb1c y3dce wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.011<span class=\"_ _567\"> </span></div></td><td class=\"c n xb1d y3dce w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb1e y3dce w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb1f y3dce w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb20 y3dce w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb21 y3dce wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">151.508<span class=\"_ _567\"> </span></div></td><td class=\"c n xb22 y3dce wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.374<span class=\"_ _567\"> </span></div></td><td class=\"c n xa30 y3dce w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa31 y3dce w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa32 y3dce w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa33 y3dce w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fce w2ea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6. Factoring<span class=\"_ _567\"> </span></div></td><td class=\"c n xb23 y3fce w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">112.764<span class=\"_ _567\"> </span></div></td><td class=\"c n xb24 y3fce w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.104<span class=\"_ _567\"> </span></div></td><td class=\"c n xb25 y3fce w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb26 y3fce w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb27 y3fce w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb28 y3fce w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb29 y3fce wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">88.675<span class=\"_ _567\"> </span></div></td><td class=\"c n xb2a y3fce wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.759<span class=\"_ _567\"> </span></div></td><td class=\"c n xb2b y3fce w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb2c y3fce w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb2d y3fce w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb2e y3fce w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4038 w2eb h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">7. Altri finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n xb2f y4038 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.086.474<span class=\"_ _567\"> </span></div></td><td class=\"c n xb30 y4038 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.470<span class=\"_ _567\"> </span></div></td><td class=\"c n xb31 y4038 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">535<span class=\"_ _567\"> </span></div></td><td class=\"c n xb32 y4038 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb33 y4038 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb34 y4038 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb35 y4038 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.047.763<span class=\"_ _567\"> </span></div></td><td class=\"c n xb36 y4038 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.296<span class=\"_ _567\"> </span></div></td><td class=\"c n xb37 y4038 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">596<span class=\"_ _567\"> </span></div></td><td class=\"c n xb38 y4038 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb39 y4038 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb3a y4038 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f4b w295 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n xb3b y3f4b w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.702.112<span class=\"_ _567\"> </span></div></td><td class=\"c n xb3c y3f4b w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">78.357<span class=\"_ _567\"> </span></div></td><td class=\"c n xb3d y3f4b w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb3e y3f4b w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.482.038<span class=\"_ _567\"> </span></div></td><td class=\"c n xb3f y3f4b w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">184.467<span class=\"_ _567\"> </span></div></td><td class=\"c n xb40 y3f4b w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">75.605<span class=\"_ _567\"> </span></div></td><td class=\"c n xb41 y3f4b w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.476.112<span class=\"_ _567\"> </span></div></td><td class=\"c n xb42 y3f4b w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb43 y3f4b w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb44 y3f4b w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.140.035<span class=\"_ _567\"> </span></div></td><td class=\"c n xb45 y3f4b w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">153.416<span class=\"_ _567\"> </span></div></td><td class=\"c n xb46 y3f4b w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">105.360<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4039 w2ec h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1. Titoli strutturati<span class=\"_ _567\"> </span></div></td><td class=\"c n xb47 y4039 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">18.308<span class=\"_ _567\"> </span></div></td><td class=\"c n xb48 y4039 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb49 y4039 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb4a y4039 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb4b y4039 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">18.524<span class=\"_ _567\"> </span></div></td><td class=\"c n xb4c y4039 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb4d y4039 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">4.494<span class=\"_ _567\"> </span></div></td><td class=\"c n xb4e y4039 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb4f y4039 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb50 y4039 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb51 y4039 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">4.525<span class=\"_ _567\"> </span></div></td><td class=\"c n xb52 y4039 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y403a w2ed h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2. Altri titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n xb53 y403a w17e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.683.804<span class=\"_ _567\"> </span></div></td><td class=\"c n xb54 y403a wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">78.357<span class=\"_ _567\"> </span></div></td><td class=\"c n xb55 y403a w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb56 y403a w17e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.482.038<span class=\"_ _567\"> </span></div></td><td class=\"c n xb57 y403a w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">165.943<span class=\"_ _567\"> </span></div></td><td class=\"c n xb58 y403a wcb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">75.605<span class=\"_ _567\"> </span></div></td><td class=\"c n xb59 y403a we2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.471.618<span class=\"_ _567\"> </span></div></td><td class=\"c n xb5a y403a w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb5b y403a w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb5c y403a we2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.140.035<span class=\"_ _567\"> </span></div></td><td class=\"c n xb5d y403a wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">148.891<span class=\"_ _567\"> </span></div></td><td class=\"c n xb5e y403a wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">105.360<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n xb5f y3de0 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15.264.445<span class=\"_ _567\"> </span></div></td><td class=\"c n xb60 y3de0 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">251.220<span class=\"_ _567\"> </span></div></td><td class=\"c n xb61 y3de0 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.803<span class=\"_ _567\"> </span></div></td><td class=\"c n xb62 y3de0 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.482.038<span class=\"_ _567\"> </span></div></td><td class=\"c n xb63 y3de0 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">184.467<span class=\"_ _567\"> </span></div></td><td class=\"c n xb64 y3de0 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.016.598<span class=\"_ _567\"> </span></div></td><td class=\"c n xb65 y3de0 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">14.317.944<span class=\"_ _567\"> </span></div></td><td class=\"c n xb66 y3de0 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">189.062<span class=\"_ _567\"> </span></div></td><td class=\"c n xb67 y3de0 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.635<span class=\"_ _567\"> </span></div></td><td class=\"c n xb68 y3de0 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.140.035<span class=\"_ _567\"> </span></div></td><td class=\"c n xb69 y3de0 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">153.416<span class=\"_ _567\"> </span></div></td><td class=\"c n xb6a y3de0 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">12.216.667<span class=\"_ _567\"> </span></div></td></tr></table>Legenda:<span class=\"ff2\"> L1= Livello 1, L2= Livello 2, L3= Livello 3<span class=\"_ _567\"> </span></span>I <span class=\"_ _2\"></span>finanziamenti lor<span class=\"_ _2\"></span>di ammontano <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>complessivi 13.035.386 <span class=\"_ _a\"></span>migl<span class=\"_ _b\"></span>iaia <span class=\"_ _2\"></span>di eur<span class=\"_ _2\"></span>o (12.350.338 <span class=\"_ _2\"></span>migliaia<span class=\"_ _567\"> </span>di euro <span class=\"_ _b\"></span>alla fine <span class=\"_ _b\"></span>dello <span class=\"_ _b\"></span>scorso <span class=\"_ _b\"></span>esercizio), di <span class=\"_ _b\"></span>cui <span class=\"_ _b\"></span>12.684.069 (11.967.766 <span class=\"_ _b\"></span>migliaia <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>euro alla <span class=\"_ _b\"></span>fine<span class=\"_ _567\"> </span>dello scorso esercizio) r<span class=\"_ _2\"></span>elativi a crediti in bonis e 351.317 migliaia di euro (382.572 migliaia di<span class=\"_ _567\"> </span>euro alla fine dello scorso eser<span class=\"_ _2\"></span>cizio) a crediti deteriorati.<span class=\"_ _567\"> </span>Le <span class=\"_ _9\"> </span>r<span class=\"_ _2\"></span>ettifiche <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>valore <span class=\"_ _9\"> </span>complessive <span class=\"_ _1\"> </span>relative <span class=\"_ _9\"> </span>agli <span class=\"_ _1\"> </span>stessi <span class=\"_ _9\"> </span>finanziamenti <span class=\"_ _9\"> </span>ammontano <span class=\"_ _1\"> </span>a <span class=\"_ _9\"> </span>293.386<span class=\"_ _567\"> </span>migliaia <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>euro <span class=\"_ _a\"></span>(313.809 <span class=\"_ _2\"></span>migliaia <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>euro <span class=\"_ _a\"></span>alla <span class=\"_ _2\"></span>fine <span class=\"_ _a\"></span>dello <span class=\"_ _a\"></span>scorso <span class=\"_ _2\"></span>esercizio), <span class=\"_ _3\"></span>di <span class=\"_ _2\"></span>cui <span class=\"_ _a\"></span>175.386 <span class=\"_ _a\"></span>(191.462<span class=\"_ _567\"> </span>migliaia <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>euro <span class=\"_ _a\"></span>alla fine <span class=\"_ _a\"></span>dello <span class=\"_ _2\"></span>scorso <span class=\"_ _2\"></span>esercizio) <span class=\"_ _a\"></span>relative <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>crediti <span class=\"_ _a\"></span>deteriorati e <span class=\"_ _a\"></span>118.000 <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span>di<span class=\"_ _567\"> </span>euro (122.347 migliaia di eur<span class=\"_ _2\"></span>o alla fine del precedente esercizio) a cr<span class=\"_ _2\"></span>editi in bonis.<span class=\"_ _567\"> </span>La <span class=\"_ _b\"></span>tabella <span class=\"_ _b\"></span>comprende <span class=\"_ _b\"></span>altres\u00ec <span class=\"_ _b\"></span>gli <span class=\"_ _b\"></span>importi <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>crediti <span class=\"_ _b\"></span>ceduti <span class=\"_ _8\"></span>non cancellati <span class=\"_ _8\"></span>costituenti <span class=\"_ _b\"></span>attivi <span class=\"_ _b\"></span>idonei<span class=\"_ _567\"> </span>per il programma di emissione di Obbligazioni Bancarie Garantite (OBG); al 31 dicembr<span class=\"_ _2\"></span>e 2025 tali<span class=\"_ _567\"> </span>crediti ammontano a 2.390.019 migliaia di eur<span class=\"_ _2\"></span>o (2.298.229 migliaia di euro al 31 dicembre 2024).<span class=\"_ _567\"> </span>La sottovoce \u201cPronti contr<span class=\"_ _2\"></span>o termine attivi\u201d si riferisce all\u2019operativit\u00e0 svolta con controparti<span class=\"_ _567\"> </span>istituzionali finalizzata all\u2019ottimizzazione della gestione della tesoreria.<span class=\"_ _567\"> </span>Si segnala, inoltre, che la sottovoce \u201cMutui\u201d include l\u2019ammontar<span class=\"_ _2\"></span>e dei mutui collateralizzati<span class=\"_ _567\"> </span>presso la Banca Centrale Eur<span class=\"_ _2\"></span>opea (per il tramite della procedura A.Ba.Co) per 1.871.209<span class=\"_ _567\"> </span>migliaia di euro (1.939.843 migliaia di eur<span class=\"_ _2\"></span>o a fine esercizio precedente).<span class=\"_ _567\"> </span>Alla <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>\u201cCarte <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>credito, <span class=\"_ _a\"></span>prestiti <span class=\"_ _2\"></span>personali <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>cessioni <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>quinto\u201d <span class=\"_ _a\"></span>risul<span class=\"_ _b\"></span>tano <span class=\"_ _2\"></span>rilevati <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>crediti <span class=\"_ _a\"></span>per<span class=\"_ _567\"> </span>prestiti personali <span class=\"_ _b\"></span>e cessioni <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>quinto <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>Controllata Fides <span class=\"_ _b\"></span>S.p.A. per <span class=\"_ _b\"></span>1.578.860 <span class=\"_ _b\"></span>migliaia <span class=\"_ _b\"></span>di<span class=\"_ _567\"> </span>euro, con inclusione dei cr<span class=\"_ _2\"></span>editi ceduti e non cancellati alla societ\u00e0 veicolo Copped\u00e8 SPV S.r<span class=\"_ _a\"></span>.l.<span class=\"_ _567\"> </span>e <span class=\"_ _8\"></span>Fauno <span class=\"_ _1d\"></span>SPV <span class=\"_ _8\"></span>S.r<span class=\"_ _a\"></span>.l., <span class=\"_ _8\"></span>unitamente <span class=\"_ _1d\"></span>ai <span class=\"_ _8\"></span>crediti <span class=\"_ _8\"></span>per <span class=\"_ _1d\"></span>prestiti <span class=\"_ _8\"></span>personali <span class=\"_ _8\"></span>e <span class=\"_ _1d\"></span>cessione <span class=\"_ _8\"></span>del <span class=\"_ _1d\"></span>quinto <span class=\"_ _8\"></span>della <span class=\"_ _1d\"></span>ex<span class=\"_ _567\"> </span>controllata Dynamica r<span class=\"_ _2\"></span>elativi ai crediti ceduti e non cancellati alla societ\u00e0 veicolo Rainbow SPV<span class=\"_ _7d\"></span>.<span class=\"_ _567\"> </span>La <span class=\"_ _a\"></span>sottovoce <span class=\"_ _a\"></span>\u201cAltri <span class=\"_ _a\"></span>finanziamenti\u201d <span class=\"_ _a\"></span>ricomprende <span class=\"_ _3\"></span>invece <span class=\"_ _a\"></span>le <span class=\"_ _a\"></span>operazioni <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>finanziamento <span class=\"_ _a\"></span>diverse <span class=\"_ _a\"></span>da<span class=\"_ _567\"> </span>quelle indicate nelle altre sottovoci (ad esempio finanziamenti di tipo bullet, anticipi su fatture<span class=\"_ _567\"> </span>ed effetti salvo buon fine, anticipi import/export e altr<span class=\"_ _2\"></span>e partite diverse).<span class=\"_ _567\"> </span>Nella voce <span class=\"_ _2\"></span>sono ricompr<span class=\"_ _2\"></span>esi anche gli <span class=\"_ _2\"></span>interessi <span class=\"_ _2\"></span>conteggiati al <span class=\"_ _2\"></span>31 dicembre <span class=\"_ _2\"></span>2025 ed <span class=\"_ _2\"></span>esigibili il 1\u00b0<span class=\"_ _567\"> </span>marzo <span class=\"_ _a\"></span>dell\u2019anno <span class=\"_ _a\"></span>successivo <span class=\"_ _2\"></span>a <span class=\"_ _a\"></span>quello <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>cui <span class=\"_ _2\"></span>sono <span class=\"_ _a\"></span>maturati <span class=\"_ _a\"></span>a <span class=\"_ _2\"></span>seguito <span class=\"_ _a\"></span>dell\u2019applicazione <span class=\"_ _a\"></span>delle <span class=\"_ _2\"></span>norme<span class=\"_ _567\"> </span>per il computo <span class=\"_ _2\"></span>degli interessi nelle operazioni <span class=\"_ _2\"></span>bancarie definite con il <span class=\"_ _2\"></span>Decreto n. 343/2016 del<span class=\"_ _567\"> </span>MEF<span class=\"_ _4\"></span>, in attuazione dell'art. 120 comma 2 del T<span class=\"_ _3\"></span>esto Unico Bancario (T<span class=\"_ _3\"></span>.U.B.).<span class=\"_ _567\"> </span>La voce <span class=\"_ _2\"></span>\u201cdi cui impair<span class=\"_ _2\"></span>ed acquisite o originate\u201d <span class=\"_ _2\"></span>accoglie quelle linee <span class=\"_ _2\"></span>di finanziamento originate<span class=\"_ _567\"> </span>nell\u2019ambito di \u201cconcessioni\u201d effettuate su cr<span class=\"_ _2\"></span>editi deteriorati.<span class=\"_ _567\"> </span>Il fair value dei crediti \u00e8 calcolato per le posizioni performing oltr<span class=\"_ _2\"></span>e il breve termine mediante<span class=\"_ _567\"> </span> tecnica <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>valutazione <span class=\"_ _1d\"></span>che <span class=\"_ _1d\"></span>prevede <span class=\"_ _1d\"></span>l\u2019attualizzazione <span class=\"_ _24\"></span>dei <span class=\"_ _1d\"></span>flussi <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>cassa <span class=\"_ _1d\"></span>attesi <span class=\"_ _24\"></span>considerando <span class=\"_ _1d\"></span>il<span class=\"_ _567\"> </span> rischio <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>credito <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>relazione, <span class=\"_ _3\"></span>mentre <span class=\"_ _3\"></span>per <span class=\"_ _a\"></span>le <span class=\"_ _3\"></span>posizioni <span class=\"_ _a\"></span>non <span class=\"_ _3\"></span>performing <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>per <span class=\"_ _3\"></span>quelle <span class=\"_ _a\"></span>performing<span class=\"_ _567\"> </span> a breve termine il valor<span class=\"_ _2\"></span>e di bilancio \u00e8 considerato una ragionevole approssimazione del fair<span class=\"_ _567\"> </span> value. T<span class=\"_ _3\"></span>enuto conto dell\u2019attuale contesto del mercato dei cr<span class=\"_ _2\"></span>editi, con particolare riferimento<span class=\"_ _567\"> </span> ai non performing loans, detto fair value potrebbe non rappr<span class=\"_ _2\"></span>esentare l\u2019eventuale exit price<span class=\"_ _567\"> </span> in <span class=\"_ _1\"> </span>considerazione <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>un <span class=\"_ _1\"> </span>certo <span class=\"_ _1\"> </span>margine <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>aleatoriet\u00e0 <span class=\"_ _1\"> </span>comunque <span class=\"_ _1\"> </span>insito <span class=\"_ _1\"> </span>nelle <span class=\"_ _1\"> </span>componenti <span class=\"_ _1\"> </span>di<span class=\"_ _567\"> </span> formazione del prezzo considerate da un potenziale terzo acquir<span class=\"_ _2\"></span>ente.<span class=\"_ _567\"> </span>Nella voce \u201c2. Titoli di debito\u201d sono inclusi i titoli detenuti nell\u2019ambito del business model \u201cheld<span class=\"_ _567\"> </span> to <span class=\"_ _b\"></span>collect\u201d, <span class=\"_ _b\"></span>ovvero detenuti <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>l\u2019intento <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>incassare i <span class=\"_ _b\"></span>flussi <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>cassa <span class=\"_ _b\"></span>contrattuali. <span class=\"_ _b\"></span>Il <span class=\"_ _b\"></span>valore dei<span class=\"_ _567\"> </span> titoli <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>debito <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _a\"></span>esposto <span class=\"_ _2\"></span>al <span class=\"_ _a\"></span>netto <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>rettifiche <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>valore <span class=\"_ _a\"></span>derivanti <span class=\"_ _2\"></span>dall\u2019applicazione <span class=\"_ _2\"></span>dei <span class=\"_ _a\"></span>modelli<span class=\"_ _567\"> </span> per la determinazione della perdita attesa sul portafoglio titoli di debito \u201cheld to collect\u201d in<span class=\"_ _567\"> </span> applicazione del principio contabile \u201cIFRS9 - Strumenti finanziari\u201d.<span class=\"_ _567\"> </span>Rientrano <span class=\"_ _9\"> </span>in <span class=\"_ _1\"> </span>questo <span class=\"_ _9\"> </span>portafoglio <span class=\"_ _1\"> </span>euro <span class=\"_ _9\"> </span>78.357 <span class=\"_ _1\"> </span>migliaia <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>titoli <span class=\"_ _1\"> </span>senior <span class=\"_ _9\"> </span>emessi <span class=\"_ _1\"> </span>dal <span class=\"_ _9\"> </span>veicolo <span class=\"_ _9\"> </span>di<span class=\"_ _567\"> </span> cartolarizzazione \u201c2W<span class=\"_ _a\"></span>orlds s.r<span class=\"_ _a\"></span>.l.\u201d ed euro 1.721 migliaia di titoli senior emessi dal veicolo<span class=\"_ _567\"> </span> di cartolarizzazione Buonconsiglio 4 s.r<span class=\"_ _3\"></span>.l. a seguito delle cessioni di crediti a soffer<span class=\"_ _2\"></span>enza, ai<span class=\"_ _567\"> </span> sensi del D.L. 18/2016 (cosiddetta GACS), avvenute rispettivamente nel 2018 e nel 2021. Alla<span class=\"_ _567\"> </span> data di riferimento l\u2019esposizione verso il veicolo 2W<span class=\"_ _a\"></span>orlds s.r<span class=\"_ _a\"></span>.l., ancorch\u00e9 interamente assistita<span class=\"_ _567\"> </span> dalla <span class=\"_ _1d\"></span>garanzia <span class=\"_ _24\"> </span>dello <span class=\"_ _24\"> </span>Stato <span class=\"_ _24\"></span>italiano, <span class=\"_ _24\"></span>risulta <span class=\"_ _1d\"></span>classificata <span class=\"_ _24\"> </span>nello <span class=\"_ _24\"> </span>status <span class=\"_ _24\"></span>\u201cdeteriorato\u201d <span class=\"_ _1d\"></span>(Stad<span class=\"_ _b\"></span>io <span class=\"_ _1d\"></span>3) <span class=\"_ _24\"> </span>in<span class=\"_ _567\"> </span> considerazione delle evidenze di underperformance dell\u2019operazione stessa, in termini di incassi,<span class=\"_ _567\"> </span> mentre <span class=\"_ _a\"></span>l\u2019esposizione <span class=\"_ _2\"></span>verso <span class=\"_ _a\"></span>il <span class=\"_ _2\"></span>veicolo <span class=\"_ _2\"></span>Buonconsiglio <span class=\"_ _2\"></span>4 <span class=\"_ _a\"></span>s.r<span class=\"_ _a\"></span>.l. <span class=\"_ _2\"></span>risulta <span class=\"_ _2\"></span>classificata <span class=\"_ _a\"></span>nello <span class=\"_ _2\"></span>status <span class=\"_ _2\"></span>\u201cbonis\u201d<span class=\"_ _567\"> </span> (Stadio 1) in considerazione del buon andamento dell\u2019operazione stessa.<span class=\"_ _567\"> </span>Al <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>dicembre <span class=\"_ _8\"></span>2025 <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>riclassificati <span class=\"_ _8\"></span>nella <span class=\"_ _8\"></span>voce <span class=\"_ _8\"></span>\u201c110. <span class=\"_ _8\"></span>Attivit\u00e0 <span class=\"_ _1d\"></span>in <span class=\"_ _8\"></span>via <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>dismissione\u201d <span class=\"_ _8\"></span>crediti<span class=\"_ _567\"> </span> deteriorati per 2.867 migliaia di euro per cui alla data di riferimento sono stati sottoscritti i<span class=\"_ _567\"> </span> relativi contratti di cessione che si sono perfezionati all\u2019inizio dell\u2019esercizio successivo.<span class=\"_ _567\"> </span><div class=\"t m0 h13 ffb fs3 fc2 sc0 ls0 ws0 gs7ea\">4.3 <span class=\"_ _7d\"></span>Attivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _7d\"></span>valutate <span class=\"_ _3\"></span>al <span class=\"_ _7d\"></span>costo <span class=\"_ _3\"></span>ammortizzato: <span class=\"_ _3\"></span>composizione <span class=\"_ _7d\"></span>per <span class=\"_ _3\"></span>debitori/emittenti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gs7eb\">dei crediti verso clientela<span class=\"_ _567\"> </span></div><div class=\"gs7ec\"><table class=\"s w2ee h1d1\" id=\"_e5a190d4-278d-44e9-84a3-a0bb294e5a58\"><tr><td></td><td></td><td class=\"c n xb6b y403b w27d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n xb6c y403b w2b4 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 xb6d h27 y403c ff6 fs16 fc0 sc0 ls0 ws0\">Primo e secondo </td><td class=\"c n xb6e y403d w2ef h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n xb6f y403d w2f0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 impaired<span class=\"_ _567\"> </span></div></td><td class=\"t m0 xb70 h27 y403e ff6 fs16 fc0 sc0 ls0 ws0\">Primo e secondo </td><td class=\"c n xb71 y403f w2ef h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n xb72 y403f w2f0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 impaired<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y4040 ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia operazioni/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></td><td class=\"t m0 xb74 h27 y4041 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xb75 h27 y4041 ff6 fs16 fc0 sc0 ls0 ws0\">acquisite<span class=\"_ _567\"> </span></td><td class=\"t m0 xb76 h27 y4042 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xb77 h27 y4042 ff6 fs16 fc0 sc0 ls0 ws0\">acquisite<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 xb78 h27 y4043 ff6 fs16 fc0 sc0 ls0 ws0\">o originate<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 xb79 h27 y4044 ff6 fs16 fc0 sc0 ls0 ws0\">o originate<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y4045 w295 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n xb7a y4045 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.702.112<span class=\"_ _567\"> </span></div></td><td class=\"c n xb7b y4045 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">78.357<span class=\"_ _567\"> </span></div></td><td class=\"c n xb7c y4045 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb7d y4045 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.476.112<span class=\"_ _567\"> </span></div></td><td class=\"c n xb7e y4045 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb7f y4045 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y401b w2f1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Amministrazioni pubbliche<span class=\"_ _567\"> </span></div></td><td class=\"c n xb81 y401b w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.496.905<span class=\"_ _567\"> </span></div></td><td class=\"c n xb82 y401b w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb83 y401b w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb84 y401b we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.145.769<span class=\"_ _567\"> </span></div></td><td class=\"c n xb85 y401b w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb86 y401b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y3dc6 w299 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">b) Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n xb87 y3dc6 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">135.783<span class=\"_ _567\"> </span></div></td><td class=\"c n xb88 y3dc6 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">78.357<span class=\"_ _567\"> </span></div></td><td class=\"c n xb89 y3dc6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb8a y3dc6 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">265.649<span class=\"_ _567\"> </span></div></td><td class=\"c n xb8b y3dc6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb8c y3dc6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb8d y4046 w2b0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: imprese di assicurazione<span class=\"_ _567\"> </span></div></td><td class=\"c n xb8e y4046 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.620<span class=\"_ _567\"> </span></div></td><td class=\"c n xb8f y4046 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb90 y4046 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb91 y4046 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb92 y4046 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb93 y4046 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y4047 w29e h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">c) Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n xb94 y4047 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">69.424<span class=\"_ _567\"> </span></div></td><td class=\"c n xb95 y4047 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb96 y4047 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb97 y4047 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">64.694<span class=\"_ _567\"> </span></div></td><td class=\"c n xb98 y4047 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb99 y4047 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fd6 w2f2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Finanziamenti verso:<span class=\"_ _567\"> </span></div></td><td class=\"c n xb9a y3fd6 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">12.562.333<span class=\"_ _567\"> </span></div></td><td class=\"c n xb9b y3fd6 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">172.863<span class=\"_ _567\"> </span></div></td><td class=\"c n xb9c y3fd6 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.803<span class=\"_ _567\"> </span></div></td><td class=\"c n xb9d y3fd6 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">11.841.832<span class=\"_ _567\"> </span></div></td><td class=\"c n xb9e y3fd6 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">189.062<span class=\"_ _567\"> </span></div></td><td class=\"c n xb9f y3fd6 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.635<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y3fce w2f1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Amministrazioni pubbliche<span class=\"_ _567\"> </span></div></td><td class=\"c n xba0 y3fce w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">443.215<span class=\"_ _567\"> </span></div></td><td class=\"c n xba1 y3fce w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.190<span class=\"_ _567\"> </span></div></td><td class=\"c n xba2 y3fce wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">215<span class=\"_ _567\"> </span></div></td><td class=\"c n xba3 y3fce wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">383.231<span class=\"_ _567\"> </span></div></td><td class=\"c n xba4 y3fce wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.499<span class=\"_ _567\"> </span></div></td><td class=\"c n xba5 y3fce wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">222<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y4038 w299 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">b) Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n xb87 y4038 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">639.209<span class=\"_ _567\"> </span></div></td><td class=\"c n xba6 y4038 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">989<span class=\"_ _567\"> </span></div></td><td class=\"c n xba7 y4038 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">11<span class=\"_ _567\"> </span></div></td><td class=\"c n xba8 y4038 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">249.682<span class=\"_ _567\"> </span></div></td><td class=\"c n xba9 y4038 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">145<span class=\"_ _567\"> </span></div></td><td class=\"c n xbaa y4038 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xbab y3e3c w2b0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: imprese di assicurazione<span class=\"_ _567\"> </span></div></td><td class=\"c n xbac y3e3c w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.800<span class=\"_ _567\"> </span></div></td><td class=\"c n xbad y3e3c w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5<span class=\"_ _567\"> </span></div></td><td class=\"c n xbae y3e3c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xbaf y3e3c wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9.801<span class=\"_ _567\"> </span></div></td><td class=\"c n xbb0 y3e3c w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xbb1 y3e3c w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y4048 w29e h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">c) Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n xbb2 y4048 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.941.269<span class=\"_ _567\"> </span></div></td><td class=\"c n xbb3 y4048 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">103.304<span class=\"_ _567\"> </span></div></td><td class=\"c n xbb4 y4048 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.464<span class=\"_ _567\"> </span></div></td><td class=\"c n xbb5 y4048 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.077.830<span class=\"_ _567\"> </span></div></td><td class=\"c n xbb6 y4048 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">121.416<span class=\"_ _567\"> </span></div></td><td class=\"c n xbb7 y4048 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.240<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y403a w2f3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">d) Famiglie<span class=\"_ _567\"> </span></div></td><td class=\"c n xbb8 y403a we2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">6.538.640<span class=\"_ _567\"> </span></div></td><td class=\"c n xbb9 y403a w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">66.380<span class=\"_ _567\"> </span></div></td><td class=\"c n xbba y403a wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">4.113<span class=\"_ _567\"> </span></div></td><td class=\"c n xbbb y403a we2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">6.131.089<span class=\"_ _567\"> </span></div></td><td class=\"c n xbbc y403a wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">66.002<span class=\"_ _567\"> </span></div></td><td class=\"c n xbbd y403a wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.173<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n xbbe y3de0 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15.264.445<span class=\"_ _567\"> </span></div></td><td class=\"c n xbbf y3de0 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">251.220<span class=\"_ _567\"> </span></div></td><td class=\"c n xbc0 y3de0 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.803<span class=\"_ _567\"> </span></div></td><td class=\"c n xbc1 y3de0 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">14.317.944<span class=\"_ _567\"> </span></div></td><td class=\"c n xbc2 y3de0 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">189.062<span class=\"_ _567\"> </span></div></td><td class=\"c n xbc3 y3de0 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.635<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 hd ff5 fs1 fc0 sc0 ls0 ws0 gs7ed\">Legenda:<span class=\"ff2\"> L1= Livello 1, L2= Livello 2, L3= Livello 3<span class=\"_ _567\"> </span></span></div>4.4 <span class=\"_ _b\"></span>Attivit\u00e0 <span class=\"_ _b\"></span>finanziarie <span class=\"_ _b\"></span>valutate <span class=\"_ _8\"></span>al <span class=\"_ _b\"></span>costo <span class=\"_ _b\"></span>ammortizzato: <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>lordo <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>rettifiche <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>valore<span class=\"_ _567\"> </span>complessive<span class=\"_ _567\"> </span><table class=\"s w2f4 h1d2\" id=\"_6c24b340-7edd-4195-a1aa-2bd6c9092550\"><tr><td></td><td></td><td></td><td class=\"c n xa04 y4049 w2f5 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore lor<span class=\"_ _2\"></span>do<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n xbc4 y4049 w2f6 h1b2\"><div class=\"t m0 x2a1 h27 y3db0 ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche di valore complessive<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c n xbc5 y404a w2f7 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Primo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n xbc6 y404a w2f8 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">di cui:Strumenti<span class=\"_ _567\"> </span></div></td><td class=\"c n xbc7 y404a w2f9 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Secondo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n xbc8 y404a w2ef h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n xbc9 y404a w2fa h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Impaired acqui-<span class=\"_ _567\"> </span></div></td><td class=\"c n xbca y404a w2f7 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Primo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n xbcb y404a w2fb h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Secondo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n xbcc y404a w2ef h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n xbcd y404a w2fc h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Impaired acqui-<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x7f3 h27 y404b ff6 fs16 fc0 sc0 ls0 ws0\">Write-of<span class=\"_ _2\"></span>f </td></tr><tr><td></td><td></td><td class=\"t m0 xbce h27 y404c ff6 fs16 fc0 sc0 ls0 ws0\">con basso ri-<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 xbcf h27 y404d ff6 fs16 fc0 sc0 ls0 ws0\">site o originate<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 xbd0 h27 y404d ff6 fs16 fc0 sc0 ls0 ws0\">site o originate<span class=\"_ _567\"> </span></td><td class=\"t m0 xbd1 h27 y404e ff6 fs16 fc0 sc0 ls0 ws0\">parziali<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 xbd2 h27 y404f ff6 fs16 fc0 sc0 ls0 ws0\">schio di credito<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x748 h27 y4050 ff6 fs16 fc0 sc0 ls0 ws0\">complessivi<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y3e3c w23b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n xbd3 y3e3c w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.321.456<span class=\"_ _567\"> </span></div></td><td class=\"c n xbd4 y3e3c w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.268.678<span class=\"_ _567\"> </span></div></td><td class=\"c n xbd5 y3e3c wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">25.758<span class=\"_ _567\"> </span></div></td><td class=\"c n xbd6 y3e3c wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">80.816<span class=\"_ _567\"> </span></div></td><td class=\"c n xbd7 y3e3c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xbd8 y3e3c wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.059<span class=\"_ _567\"> </span></div></td><td class=\"c n xbd9 y3e3c wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.932<span class=\"_ _567\"> </span></div></td><td class=\"c n xbda y3e3c wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.459<span class=\"_ _567\"> </span></div></td><td class=\"c n xbdb y3e3c w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x718 y3e3c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4051 w2fd h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n xbdc y4051 wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">11.418.334<span class=\"_ _567\"> </span></div></td><td class=\"c n xbdd y4051 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">76.267<span class=\"_ _567\"> </span></div></td><td class=\"c n xbde y4051 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.631.090<span class=\"_ _567\"> </span></div></td><td class=\"c n xbdf y4051 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">345.950<span class=\"_ _567\"> </span></div></td><td class=\"c n xbe0 y4051 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9.328<span class=\"_ _567\"> </span></div></td><td class=\"c n xbe1 y4051 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">19.482<span class=\"_ _567\"> </span></div></td><td class=\"c n xbe2 y4051 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">98.476<span class=\"_ _567\"> </span></div></td><td class=\"c n xbe3 y4051 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">173.084<span class=\"_ _567\"> </span></div></td><td class=\"c n xbe4 y4051 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.525<span class=\"_ _567\"> </span></div></td><td class=\"c n xbe5 y4051 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">728<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4052 w2fe h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale 31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n xbe6 y4052 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">14.739.790<span class=\"_ _567\"> </span></div></td><td class=\"c n xbe7 y4052 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.344.945<span class=\"_ _567\"> </span></div></td><td class=\"c n xbe8 y4052 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.656.848<span class=\"_ _567\"> </span></div></td><td class=\"c n xbe9 y4052 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">426.766<span class=\"_ _567\"> </span></div></td><td class=\"c n xbea y4052 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">9.328<span class=\"_ _567\"> </span></div></td><td class=\"c n xbeb y4052 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">20.541<span class=\"_ _567\"> </span></div></td><td class=\"c n xbec y4052 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">104.408<span class=\"_ _567\"> </span></div></td><td class=\"c n xbed y4052 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">175.543<span class=\"_ _567\"> </span></div></td><td class=\"c n xbee y4052 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.525<span class=\"_ _567\"> </span></div></td><td class=\"c n xbef y4052 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">728<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w2fe h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale 31.12.2024<span class=\"_ _567\"> </span></div></td><td class=\"c n xbe6 y3de0 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.599.391<span class=\"_ _567\"> </span></div></td><td class=\"c n xbe7 y3de0 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.997.195<span class=\"_ _567\"> </span></div></td><td class=\"c n xbe8 y3de0 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.806.222<span class=\"_ _567\"> </span></div></td><td class=\"c n xbe9 y3de0 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">378.792<span class=\"_ _567\"> </span></div></td><td class=\"c n xbea y3de0 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">7.524<span class=\"_ _567\"> </span></div></td><td class=\"c n xbeb y3de0 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">27.533<span class=\"_ _567\"> </span></div></td><td class=\"c n xbec y3de0 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">104.603<span class=\"_ _567\"> </span></div></td><td class=\"c n xbed y3de0 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">189.730<span class=\"_ _567\"> </span></div></td><td class=\"c n xbee y3de0 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.889<span class=\"_ _567\"> </span></div></td><td class=\"c n xbf0 y3de0 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.242<span class=\"_ _567\"> </span></div></td></tr></table>La tabella fornisce la distribuzione delle esposizioni misurate al costo ammortizzato (sia verso banche che <span class=\"_ _2\"></span>verso clientela) e <span class=\"_ _2\"></span>delle relative <span class=\"_ _2\"></span>rettifiche di <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>nei tre <span class=\"_ _2\"></span>stadi con livello <span class=\"_ _2\"></span>crescente di rischio di credito (in ragione dell\u2019evoluzione nel tempo) pr<span class=\"_ _2\"></span>evisti dal principio contabile IFRS9 \u201cStrumenti <span class=\"_ _b\"></span>finanziari\u201d. <span class=\"_ _8\"></span>La <span class=\"_ _8\"></span>segmentazione <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>stadi <span class=\"_ _b\"></span>(stage), <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>particolar<span class=\"_ _2\"></span>e, <span class=\"_ _8\"></span>avviene <span class=\"_ _b\"></span>rispettando <span class=\"_ _8\"></span>i seguenti requisiti:<span class=\"_ _567\"> </span>a. <span class=\"_ _1\"> </span><span class=\"fc0\">stage 1 per le esposizioni con performance in linea con le aspettative;<span class=\"_ _567\"> </span></span>b. <span class=\"_ _8\"></span><span class=\"fc0 ws1eb\">stage 2 per le esposizioni con performance sotto le aspettative ovvero che hanno </span>registrato <span class=\"_ _2\"></span>un significativo <span class=\"_ _2\"></span>incremento <span class=\"_ _2\"></span>del rischio di <span class=\"_ _2\"></span>credito <span class=\"_ _2\"></span>rispetto al <span class=\"_ _2\"></span>momento in <span class=\"_ _2\"></span>cui le stesse si sono originate (ovvero sono state acquistate);<span class=\"_ _567\"> </span>c. <span class=\"_ _9\"> </span><span class=\"fc0\">stage 3 per le esposizioni non performing.<span class=\"_ _567\"> </span></span>La ripartizione in stage \u00e8 rilevante per l\u2019applicazione del modello di calcolo dell\u2019impairment basato sulle perdite attese, determinata sulla base di eventi passati, condizioni corr<span class=\"_ _2\"></span>enti e ragionevoli <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>\u00absupportabili\u00bb <span class=\"_ _b\"></span>previsioni <span class=\"_ _b\"></span>future. <span class=\"_ _b\"></span>In <span class=\"_ _b\"></span>particolare il <span class=\"_ _8\"></span>modello di <span class=\"_ _8\"></span>calcolo della <span class=\"_ _8\"></span>per<span class=\"_ _2\"></span>dita attesa \u00e8 caratterizzato dai seguenti aspetti:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsff\">orizzonte di calcolo della perdita attesa pari ad un anno (stage 1) oppur<span class=\"_ _2\"></span>e lifetime (stage<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wsff\"> </span>2 e 3);<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws88\">inclusione nel modello di calcolo dell\u2019impairment di componenti forward looking, ovver<span class=\"_ _2\"></span>o<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws88\"> </span>delle variazioni attese dello scenario macroeconomico.<span class=\"_ _567\"> </span>Con <span class=\"_ _3\"></span>riferimento <span class=\"_ _7d\"></span>ai <span class=\"_ _3\"></span>soli <span class=\"_ _3\"></span>titol<span class=\"_ _b\"></span>i <span class=\"_ _7d\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _7d\"></span>debito <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>attiva <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>c.d. <span class=\"_ _3\"></span>\u201clow <span class=\"_ _3\"></span>credit <span class=\"_ _3\"></span>risk <span class=\"_ _3\"></span>exemption\u201d, <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>quale<span class=\"_ _567\"> </span> vengono <span class=\"_ _2\"></span>identificate come <span class=\"_ _a\"></span>esposizioni a <span class=\"_ _2\"></span>basso <span class=\"_ _2\"></span>rischio <span class=\"_ _2\"></span>di cr<span class=\"_ _2\"></span>edito e <span class=\"_ _a\"></span>dunque da <span class=\"_ _a\"></span>considerare nello<span class=\"_ _567\"> </span> stage 1 le esposizioni che, ad ogni data di riferimento, risulteranno possedere un rating pari o<span class=\"_ _567\"> </span> superiore a <span class=\"_ _2\"></span>\u201cinvestment grade\u201d (o di qualit\u00e0 similar<span class=\"_ _2\"></span>e), indipendentemente dal peggioramento<span class=\"_ _567\"> </span> o meno del rating rispetto al momento dell\u2019acquisto del titolo.<span class=\"_ _567\"> </span>4.4a <span class=\"_ _8\"></span>Nuovi <span class=\"_ _8\"></span>finanziamenti <span class=\"_ _8\"></span>concessi <span class=\"_ _8\"></span>mediante <span class=\"_ _8\"></span>meccanismi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>garanzia <span class=\"_ _8\"></span>pubblica <span class=\"_ _b\"></span>rilasciata <span class=\"_ _8\"></span>a<span class=\"_ _567\"> </span>fronte del contesto COVID-19<span class=\"_ _567\"> </span><table class=\"s w2ff h1d3\" id=\"_f73dcdaf-cbfc-4272-b608-9c1bb9dc218a\"><tr><td></td><td></td><td class=\"c n xbf1 y4053 w2f5 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore lor<span class=\"_ _2\"></span>do<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n xbf2 y4053 w2f6 h1b2\"><div class=\"t m0 x2a1 h27 y3db0 ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche di valore complessive<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c n xbf3 y4054 w2f7 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Primo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n xbf4 y4054 w2f9 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Secondo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n xbf5 y4054 w300 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _a\"></span>erzo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n xbf6 y4054 w301 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Impaired<span class=\"_ _567\"> </span></div></td><td class=\"c n xbf7 y4054 w2f7 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Primo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n xbf8 y4054 w2fb h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Secondo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n xbf9 y4054 w300 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _a\"></span>erzo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n xbfa y4054 w301 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Impaired<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 xbfb h27 y4055 ff6 fs16 fc0 sc0 ls0 ws0\">acquisite<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 xbfc h27 y4056 ff6 fs16 fc0 sc0 ls0 ws0\">acquisite<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 xbfd h27 y4057 ff6 fs16 fc0 sc0 ls0 ws0\">o originate<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 xbfe h27 y4058 ff6 fs16 fc0 sc0 ls0 ws0\">o originate<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 x547 h2c y4059 ff10 fs16 fc0 sc0 ls0 ws0\">Nuovi finanziamenti concessi mediante meccanismi </td><td class=\"c n xbff y405a w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">342.066<span class=\"_ _567\"> </span></div></td><td class=\"c n xc00 y405a w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">147.326<span class=\"_ _567\"> </span></div></td><td class=\"c n xc01 y405a wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">49.889<span class=\"_ _567\"> </span></div></td><td class=\"c n xc02 y405a wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">275<span class=\"_ _567\"> </span></div></td><td class=\"c n xc03 y405a wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">365<span class=\"_ _567\"> </span></div></td><td class=\"c n xc04 y405a wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.060<span class=\"_ _567\"> </span></div></td><td class=\"c n xc05 y405a wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.004<span class=\"_ _567\"> </span></div></td><td class=\"c n xc06 y405a w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">57<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y405b ff9 fs16 fc0 sc0 ls0 ws0\">di garanzia pubblica<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y3de2 w2fe h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale 31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n xc07 y3de2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">342.066<span class=\"_ _567\"> </span></div></td><td class=\"c n xc08 y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">147.326<span class=\"_ _567\"> </span></div></td><td class=\"c n xc09 y3de2 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">49.889<span class=\"_ _567\"> </span></div></td><td class=\"c n xc0a y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">275<span class=\"_ _567\"> </span></div></td><td class=\"c n xc0b y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">365<span class=\"_ _567\"> </span></div></td><td class=\"c n xc0c y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">7.060<span class=\"_ _567\"> </span></div></td><td class=\"c n xc0d y3de2 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15.004<span class=\"_ _567\"> </span></div></td><td class=\"c n xc0e y3de2 w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">57<span class=\"_ _567\"> </span></div></td></tr></table>Sezione 5<span class=\"ff9\"> - Derivati di copertura - voce 50 </span>5.1 Derivati di copertura: composizione per tipologia di copertura e per livelli<span class=\"_ _567\"> </span><table class=\"s w302 h1d4\" id=\"_55b834ff-ef20-4483-a44c-9096f1281959\"><tr><td></td><td></td><td></td><td class=\"c n xc0f y405c w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n xc10 y405c w27e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 xc11 h27 y405d ff6 fs16 fc0 sc0 ls0 ws0\">FV<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 xc12 h27 y405e ff6 fs16 fc0 sc0 ls0 ws0\">VN<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xc13 h27 y405d ff6 fs16 fc0 sc0 ls0 ws0\">FV<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xc14 h27 y405e ff6 fs16 fc0 sc0 ls0 ws0\">VN<span class=\"_ _567\"> </span></td></tr><tr><td></td><td class=\"c n xc15 y405f w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xc16 y405f w241 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n xc17 y405f w241 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xc18 y405f w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n xc19 y405f w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n xc1a y405f w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x304 y4060 w303 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">A. Derivati finanziari<span class=\"_ _567\"> </span></div></td><td class=\"c n xc1b y4060 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xc1c y4060 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">40.307<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xc1d y4060 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.095.000<span class=\"_ _567\"> </span></div></td><td class=\"c n xc1e y4060 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc1f y4060 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">12.578<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xc20 y4060 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">420.000<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4061 w304 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1) Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div></td><td class=\"c n xc21 y4061 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xc22 y4061 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">40.307<span class=\"_ _567\"> </span></div></td><td class=\"c n xc23 y4061 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc24 y4061 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.095.000<span class=\"_ _567\"> </span></div></td><td class=\"c n xc25 y4061 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc26 y4061 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12.578<span class=\"_ _567\"> </span></div></td><td class=\"c n xc27 y4061 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc28 y4061 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">420.000<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4062 w305 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2) Flussi Finanziari<span class=\"_ _567\"> </span></div></td><td class=\"c n xc29 y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xc2a y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc2b y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc2c y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc2d y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc2e y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc2f y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc30 y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4063 w306 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3) Investimenti esteri<span class=\"_ _567\"> </span></div></td><td class=\"c n xc31 y4063 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xc32 y4063 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc33 y4063 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc34 y4063 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc35 y4063 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc36 y4063 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc37 y4063 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc38 y4063 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y4064 ff6 fs16 fc0 sc0 ls0 ws0\">B. Derivati creditizi<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x883 y4065 w304 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1) Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div></td><td class=\"c n xc21 y4065 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xc39 y4065 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc3a y4065 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc3b y4065 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc3c y4065 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc3d y4065 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc3e y4065 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc3f y4065 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4066 w305 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2) Flussi Finanziari<span class=\"_ _567\"> </span></div></td><td class=\"c n xc29 y4066 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xc2a y4066 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc2b y4066 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc2c y4066 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc2d y4066 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc2e y4066 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc2f y4066 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc30 y4066 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n xc40 y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xc41 y3de2 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">40.307<span class=\"_ _567\"> </span></div></td><td class=\"c n xc42 y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc43 y3de2 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.095.000<span class=\"_ _567\"> </span></div></td><td class=\"c n xc44 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc45 y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">12.578<span class=\"_ _567\"> </span></div></td><td class=\"c n xc46 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc47 y3de2 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">420.000<span class=\"_ _567\"> </span></div></td></tr></table>Legenda:<span class=\"fff\"> VN= V<span class=\"_ _2\"></span>alore nozionale, L1= Livello 1, L2= Livello 2, L3= Livello 3<span class=\"_ _567\"> </span></span><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs808\">Il Gruppo ha posto in essere una strategia di copertura del pr<span class=\"_ _2\"></span>oprio attivo.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs809\">In particolare, la voce accoglie:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs80a\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">il <span class=\"_ _b\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _b\"></span>degli <span class=\"_ _8\"></span>strumenti <span class=\"_ _b\"></span>finanziari <span class=\"_ _8\"></span>derivati <span class=\"_ _b\"></span>posti <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>essere <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>copertura <span class=\"_ _8\"></span>del <span class=\"_ _b\"></span>rischio <span class=\"_ _8\"></span>tasso<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs80b\">di attivit\u00e0 <span class=\"_ _2\"></span>finanziarie classificate <span class=\"_ _2\"></span>nel portafoglio held <span class=\"_ _2\"></span>to collect <span class=\"_ _2\"></span>(copertura di <span class=\"_ _2\"></span>tipo Micro <span class=\"_ _2\"></span>fair<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs80c\">value hedge);<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs80d\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">il <span class=\"_ _a\"></span>fair <span class=\"_ _a\"></span>value <span class=\"_ _a\"></span>degli <span class=\"_ _a\"></span>strumenti <span class=\"_ _a\"></span>finanziari <span class=\"_ _a\"></span>derivati <span class=\"_ _2\"></span>posti <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>essere <span class=\"_ _3\"></span>a <span class=\"_ _a\"></span>copertura <span class=\"_ _a\"></span>delle <span class=\"_ _2\"></span>oscillazioni <span class=\"_ _a\"></span>dei<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs80e\">tassi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>mercato <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>relazione <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>mutui <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>tasso fisso <span class=\"_ _a\"></span>con status <span class=\"_ _a\"></span>creditizio <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>Bonis conclusi <span class=\"_ _a\"></span>con<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs80f\">la <span class=\"_ _2\"></span>clientela al <span class=\"_ _a\"></span>fine di <span class=\"_ _2\"></span>porre <span class=\"_ _a\"></span>in esser<span class=\"_ _2\"></span>e un <span class=\"_ _a\"></span>\u201chedge accounting\u201d <span class=\"_ _2\"></span>secondo <span class=\"_ _2\"></span>un appr<span class=\"_ _2\"></span>occio <span class=\"_ _2\"></span>definito<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs810\">Macro Fair V<span class=\"_ _a\"></span>alue Hedge dinamico.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15e gs801\">Si evidenzia, inoltre, che a partir<span class=\"_ _2\"></span>e dal 2023 Banco Desio ha aderito al servizio di Clearing per i<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws261 gs802\">derivati OTC di tasso individuando la controparte centrale (Eur<span class=\"_ _2\"></span>ex Clearing) per la compensazione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs803\">di operazioni in derivati.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws56 gs804\">Nel corso del 2025 si sono perfezionate le sottoscrizioni di sette nuove posizioni per la copertura<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs805\">tipo <span class=\"_ _2\"></span>Macro <span class=\"_ _a\"></span>Fair <span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>alue <span class=\"_ _2\"></span>Hedge <span class=\"_ _a\"></span>e tr<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>nuove <span class=\"_ _2\"></span>posizioni <span class=\"_ _a\"></span>per la <span class=\"_ _a\"></span>copertura <span class=\"_ _2\"></span>tipo <span class=\"_ _2\"></span>Micro <span class=\"_ _a\"></span>Fair <span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>alue <span class=\"_ _2\"></span>Hedge<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs806\">per un valore nominale complessivo di 550 milioni di eur<span class=\"_ _2\"></span>o.<span class=\"_ _567\"> </span></div>5.2 Derivati di copertura: composizione per portafogli coperti e per tipologia di copertura<span class=\"_ _567\"> </span><table class=\"s w307 h1d5\" id=\"_213e5522-785e-4b37-8c50-7a98de70c763\"><tr><td></td><td></td><td></td><td></td><td class=\"c n xc48 y4067 w308 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n xc49 y4067 w309 h1b2\"><div class=\"t m0 x2a1 h27 y3db0 ffb fs16 fc0 sc0 ls0 ws0\">Flussi finanziari<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h27 y4068 ff6 fs16 fc0 sc0 ls0 ws0\">Operazioni/Tipo di copertura<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 xc4a h2c y4069 ffb fs16 fc0 sc0 ls0 ws0\">Specifica<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 xc4b h27 y406a ff6 fs16 fc0 sc0 ls0 ws0\">Investim. </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=\"t m0 x627 h27 y406b ff6 fs16 fc0 sc0 ls0 ws0\">esteri<span class=\"_ _567\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 xc4c h27 y406c ff6 fs16 fc0 sc0 ls0 ws0\">Titoli di debito </td><td class=\"t m0 xc4d h27 y406c ff6 fs16 fc0 sc0 ls0 ws0\">Titoli di capitale </td><td class=\"c n xc4e y406d w30a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alute e oro<span class=\"_ _567\"> </span></div></td><td class=\"c n xc4f y406d w30b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Credito<span class=\"_ _567\"> </span></div></td><td class=\"c n xc50 y406d w30c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Merci<span class=\"_ _567\"> </span></div></td><td class=\"c n xc51 y406d w30d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n xc52 y406d w30e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Generica<span class=\"_ _567\"> </span></div></td><td class=\"c n xc53 y406d w30f h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Specifica<span class=\"_ _567\"> </span></div></td><td class=\"c n xc54 y406d w30e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Generica<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 xc55 h27 y406e ff6 fs16 fc0 sc0 ls0 ws0\">e tasso di interesse<span class=\"_ _567\"> </span></td><td class=\"t m0 xc56 h27 y406e ff6 fs16 fc0 sc0 ls0 ws0\">e indici azionari<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h2c y406f ff10 fs16 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finanziarie valutate al fair value </td><td class=\"c n xc57 y4070 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc58 y4070 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc59 y4070 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc5a y4070 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc5b y4070 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xc5c y4070 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xc5d y4070 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xc5e y4070 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc5f y4070 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xc60 y4070 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y4071 ff9 fs16 fc0 sc0 ls0 ws0\">con impatto sulla redditivit\u00e0 complessiva<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h2c y4072 ff10 fs16 fc0 sc0 ls0 ws0\">2. Attivit\u00e0 finanziarie valutate </td><td class=\"c n xc61 y4073 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">40.307<span class=\"_ _567\"> </span></div></td><td class=\"c n xc62 y4073 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xc63 y4073 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc64 y4073 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc65 y4073 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xc66 y4073 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xc67 y4073 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xc68 y4073 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc69 y4073 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xc6a y4073 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y4074 ff9 fs16 fc0 sc0 ls0 ws0\">al costo ammortizzato<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y4075 w310 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3. Portafoglio<span class=\"_ _567\"> </span></div></td><td class=\"c n xc6b y4075 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xc6c y4075 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xc6d y4075 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xc6e y4075 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xc6f y4075 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xc70 y4075 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xc71 y4075 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc72 y4075 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xc73 y4075 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xc74 y4075 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4076 w311 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4. Altre operazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xc75 y4076 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc76 y4076 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc77 y4076 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc78 y4076 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc79 y4076 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc7a y4076 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc7b y4076 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xc7c y4076 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc7d y4076 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xc7e y4076 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4077 w312 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale attivit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n xc7f y4077 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">40.307<span class=\"_ _567\"> </span></div></td><td class=\"c n xc80 y4077 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc81 y4077 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc82 y4077 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc83 y4077 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc84 y4077 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc85 y4077 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc86 y4077 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc87 y4077 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xc88 y4077 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4078 w283 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">Passivit\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n xc89 y4078 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc8a y4078 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xc8b y4078 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc8c y4078 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc8d y4078 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc8e y4078 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc8f y4078 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xc90 y4078 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc91 y4078 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xc92 y4078 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4079 w313 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Portafoglio<span class=\"_ _567\"> </span></div></td><td class=\"c n xc93 y4079 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xc94 y4079 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xc95 y4079 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xc96 y4079 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xc97 y4079 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xc98 y4079 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xc99 y4079 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc9a y4079 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xc9b y4079 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xc9c y4079 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y407a w314 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale passivit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n xc9d y407a w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc9e y407a w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc9f y407a w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xca0 y407a w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xca1 y407a w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xca2 y407a w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xca3 y407a w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xca4 y407a w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xca5 y407a w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xca6 y407a w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y407b w315 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1. T<span class=\"_ _a\"></span>ransazioni attese<span class=\"_ _567\"> </span></div></td><td class=\"c n xca7 y407b w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xca8 y407b w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xca9 y407b w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xcaa y407b w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xcab y407b w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xcac y407b w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xcad y407b w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xcae y407b w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xcaf y407b w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xcb0 y407b w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y407c ff9 fs16 fc0 sc0 ls0 ws0\">2. Portafoglio di attivit\u00e0 </td><td class=\"c n x749 y407d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xcb1 y407d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xcb2 y407d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xcb3 y407d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xcb4 y407d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xcb5 y407d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xcb6 y407d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xcb7 y407d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xcb8 y407d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xcb9 y407d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h2c y407e ff10 fs16 fc0 sc0 ls0 ws0\">e passivit\u00e0 finanziarie<span class=\"_ _567\"> </span></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>Sezione 1<span class=\"ff9\"> -</span> <span class=\"ff10\">Passivit\u00e0 finanziarie valutate al costo<span class=\"_ _567\"> </span></span>ammortizzato - voce 10<span class=\"_ _567\"> </span>1.1 <span class=\"_ _8\"></span>Passivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _1d\"></span>valutate <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>costo <span class=\"_ _1d\"></span>ammortizzato: <span class=\"_ _8\"></span>composizione <span class=\"_ _8\"></span>merceologica <span class=\"_ _8\"></span>dei<span class=\"_ _567\"> </span>debiti verso banche<span class=\"_ _567\"> </span><table class=\"s w3eb h1f0\" id=\"_437463db-6ba7-47d0-afe1-5d9162580cea\"><tr><td></td><td></td><td class=\"c n x10a0 y41b4 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x10a1 y41b4 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c n x10a2 y41b5 w270 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">VB<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a3 y41b5 w308 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x4fa y41b5 w3ec h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">VB<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a4 y41b5 w3ed h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x304 y3faa w3ee h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia operazioni/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x10a5 y3faa w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a6 y3faa w241 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a7 y3faa w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x10a8 y3faa w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a9 y3faa w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x10aa y3faa w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41b6 w3ef h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Debiti verso banche centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ab y41b6 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ac y41b6 w3f0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ad y41b6 w3f0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ae y41b6 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10af y41b6 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b0 y41b6 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b1 y41b6 w3f2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b2 y41b6 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41b7 w3f3 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Debiti verso banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b3 y41b7 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">795.190<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ac y41b7 w3f0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ad y41b7 w3f0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ae y41b7 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b4 y41b7 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">798.673<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b5 y41b7 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b6 y41b7 w3f2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b7 y41b7 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y41b8 w3f4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 Conti correnti e depositi a vista<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b8 y41b8 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.524<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b9 y41b8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ba y41b8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10bb y41b8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10bc y41b8 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">16.791<span class=\"_ _567\"> </span></div></td><td class=\"c n x10bd y41b8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10be y41b8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10bf y41b8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y41b9 w3f5 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.2 Depositi a scadenza<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c0 y41b9 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c1 y41b9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c2 y41b9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c3 y41b9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c4 y41b9 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">477<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c5 y41b9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c6 y41b9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c7 y41b9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y41ba w3f6 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.3 Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c8 y41ba wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">287.450<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c9 y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ca y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10cb y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10cc y41ba wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">465.525<span class=\"_ _567\"> </span></div></td><td class=\"c n x10cd y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ce y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10cf y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y41bb w3f7 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.3.1 Pronti contr<span class=\"_ _2\"></span>o termine passivi<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d0 y41bb w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">212.953<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d1 y41bb w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d2 y41bb w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d3 y41bb w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d4 y41bb wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">345.170<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d5 y41bb w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d6 y41bb w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d7 y41bb w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y419b w3f8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.3.2 Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d8 y419b w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">74.497<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d9 y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10da y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x775 y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10db y419b wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">120.355<span class=\"_ _567\"> </span></div></td><td class=\"c n x10dc y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10dd y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10de y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x10df h28 y41bc ff9 fs16 fc0 sc0 ls0 ws0\">2.4 Debiti per impegni di riacquisto </td><td class=\"c n x10e0 y41bd w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10e1 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10e2 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10e3 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10e4 y41bd w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10e5 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10e6 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10e7 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x10df h28 y41be ff9 fs16 fc0 sc0 ls0 ws0\">di propri strumenti patrimoniali<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x7ab y3f15 w3f9 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.5 Debiti per leasing<span class=\"_ _567\"> </span></div></td><td class=\"c n x10e8 y3f15 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10e9 y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ea y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10eb y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ec y3f15 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ed y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ee y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ef y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y3f16 w3fa h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.6 Altri debiti<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f0 y3f16 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">501.216<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f1 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f2 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f3 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f4 y3f16 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">315.880<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f5 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f6 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f7 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f8 y3de2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">795.190<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f9 y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10fa y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10fb y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">795.190<span class=\"_ _567\"> </span></div></td><td class=\"c n x10fc y3de2 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">798.673<span class=\"_ _567\"> </span></div></td><td class=\"c n x10fd y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10fe y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ff y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">798.673<span class=\"_ _567\"> </span></div></td></tr></table>Legenda:<span class=\"fff\"> VB= V<span class=\"_ _2\"></span>alore di bilancio, L1= Livello 1, L2= Livello 2, L3= Livello 3<span class=\"_ _567\"> </span></span>Alla voce \u201c2.3.1 Pronti contr<span class=\"_ _2\"></span>o termine passivi\u201d trovano evidenza i contratti di Long T<span class=\"_ _3\"></span>erm Repo<span class=\"_ _567\"> </span>su parte degli attivi di portafoglio (eligible e non) posti in essere con primarie contr<span class=\"_ _2\"></span>oparti di<span class=\"_ _567\"> </span>mercato al fine di ottimizzar<span class=\"_ _2\"></span>e le attivit\u00e0 di funding.<span class=\"_ _567\"> </span>La voce \u201c2.3.2 Altri\u201d espone la passivit\u00e0 relativa al mutuo passivo concesso da JP Mor<span class=\"_ _2\"></span>gan<span class=\"_ _567\"> </span>Milan Branch nell\u2019ambito dell\u2019operazione di cartolarizzazione Desio SME pari a 67.795 migliaia<span class=\"_ _567\"> </span>di euro.<span class=\"_ _567\"> </span>La voce \u201c2.6 Altri debiti\u201d risulta composta principalmente dal debito verso sottoscrittori Notes<span class=\"_ _567\"> </span>Copped\u00e8 correlato all\u2019operazione di cartolarizzazione Copped\u00e8 e Fauno per 500.924 migliaia<span class=\"_ _567\"> </span>di <span class=\"_ _1\"> </span>euro <span class=\"_ _24\"></span>aventi <span class=\"_ _1\"> </span>come <span class=\"_ _1\"> </span>originator <span class=\"_ _1\"> </span>la <span class=\"_ _24\"> </span>controllata <span class=\"_ _1\"> </span>Fides <span class=\"_ _1\"> </span>S.p.A. <span class=\"_ _24\"> </span>(a <span class=\"_ _1\"> </span>fine <span class=\"_ _1\"> </span>esercizio <span class=\"_ _1\"> </span>precedente <span class=\"_ _24\"></span>pari<span class=\"_ _567\"> </span>a 315.047 migliaia di euro). Rispetto al comparativo, la variazione \u00e8 riconducibile alla nuova<span class=\"_ _567\"> </span>operazione <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>cartolarizzazione <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>crediti <span class=\"_ _1d\"></span>derivanti <span class=\"_ _1d\"></span>prevalentemente <span class=\"_ _1d\"></span>da <span class=\"_ _24\"></span>finanziamenti <span class=\"_ _1d\"></span>contro<span class=\"_ _567\"> </span>cessione del quinto rientrante nel perimetro di Copped\u00e8.<span class=\"_ _567\"> </span>1.2 <span class=\"_ _8\"></span>Passivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _1d\"></span>valutate <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>costo <span class=\"_ _1d\"></span>ammortizzato: <span class=\"_ _8\"></span>composizione <span class=\"_ _8\"></span>merceologica <span class=\"_ _8\"></span>dei<span class=\"_ _567\"> </span>debiti verso clientela<span class=\"_ _567\"> </span><table class=\"s w3fb h1f1\" id=\"_f888e5cc-78ad-40f7-bd73-b48e5a698af0\"><tr><td></td><td></td><td class=\"c n x10a0 y3faa wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x10a1 y3faa wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c n x10a2 y41b6 w270 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">VB<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a3 y41b6 w308 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x4fa y41b6 w3ec h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">VB<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a4 y41b6 w3ed h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x304 y41b7 w3ee h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia operazioni/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1100 y41b7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1101 y41b7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x1102 y41b7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1103 y41b7 w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1104 y41b7 w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x1105 y41b7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4197 w3fc h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1. Conti correnti e depositi a vista<span class=\"_ _567\"> </span></div></td><td class=\"c n x1106 y4197 wb6 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10.594.820<span class=\"_ _567\"> </span></div></td><td class=\"c n x1107 y4197 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1108 y4197 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1109 y4197 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x110a y4197 wb6 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10.126.755<span class=\"_ _567\"> </span></div></td><td class=\"c n x110b y4197 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x47c y4197 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x110c y4197 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4198 w2da h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2. Depositi a scadenza<span class=\"_ _567\"> </span></div></td><td class=\"c n x110d y4198 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">787.705<span class=\"_ _567\"> </span></div></td><td class=\"c n x110e y4198 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x110f y4198 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1110 y4198 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1111 y4198 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">852.818<span class=\"_ _567\"> </span></div></td><td class=\"c n x1112 y4198 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1113 y4198 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1114 y4198 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41ba w287 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3. Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x1115 y41ba w17e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.804.635<span class=\"_ _567\"> </span></div></td><td class=\"c n x1116 y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1117 y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1118 y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1119 y41ba wb3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.950.313<span class=\"_ _567\"> </span></div></td><td class=\"c n x111a y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x111b y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x111c y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y419a w3fd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.1 Pronti contr<span class=\"_ _2\"></span>o termine passivi<span class=\"_ _567\"> </span></div></td><td class=\"c n x111d y419a w17e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.032.741<span class=\"_ _567\"> </span></div></td><td class=\"c n x111e y419a w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x111f y419a w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1120 y419a w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1121 y419a we2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.207.009<span class=\"_ _567\"> </span></div></td><td class=\"c n x1122 y419a w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1123 y419a w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1124 y419a w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y419b w289 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.2 Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x1125 y419b w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">771.894<span class=\"_ _567\"> </span></div></td><td class=\"c n x1126 y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1127 y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1128 y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1129 y419b wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">743.304<span class=\"_ _567\"> </span></div></td><td class=\"c n x112a y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x112b y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x112c y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y41bf ff9 fs16 fc0 sc0 ls0 ws0\">4. Debiti per impegni di riacquisto </td><td class=\"c n x10e0 y41bd w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x112d y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x112e y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x112f y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1130 y41bd w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1131 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1132 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1133 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y41c0 ff9 fs16 fc0 sc0 ls0 ws0\">di propri strumenti patrimoniali<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y3f15 w3fe h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5. Debiti per leasing<span class=\"_ _567\"> </span></div></td><td class=\"c n x1134 y3f15 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">54.113<span class=\"_ _567\"> </span></div></td><td class=\"c n x1135 y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1136 y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1137 y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1138 y3f15 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">58.315<span class=\"_ _567\"> </span></div></td><td class=\"c n x1139 y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x113a y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x113b y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f16 w3ff h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">6. Altri debiti<span class=\"_ _567\"> </span></div></td><td class=\"c n x113c y3f16 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">275.348<span class=\"_ _567\"> </span></div></td><td class=\"c n x113d y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x113e y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x113f y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1140 y3f16 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">292.456<span class=\"_ _567\"> </span></div></td><td class=\"c n x1141 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1142 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1143 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1144 y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.516.621<span class=\"_ _567\"> </span></div></td><td class=\"c n x1145 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1146 y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1147 y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.516.621<span class=\"_ _567\"> </span></div></td><td class=\"c n x1148 y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.280.657<span class=\"_ _567\"> </span></div></td><td class=\"c n x1149 y3de2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x114a y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x114b y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.280.657<span class=\"_ _567\"> </span></div></td></tr></table>Legenda:<span class=\"fff\"> VB= V<span class=\"_ _2\"></span>alore di bilancio, L1= Livello 1, L2= Livello 2, L3= Livello 3<span class=\"_ _567\"> </span></span>La voce \"3.2 Finanziamenti: Altri\" \u00e8 rilevato l'importo dei mutui passivi in essere con Cassa<span class=\"_ _567\"> </span>Depositi e Prestiti, che \"par<span class=\"_ _2\"></span>eggiano\" l'importo dei mutui alla clientela concessi per la<span class=\"_ _567\"> </span>ricostruzione <span class=\"_ _b\"></span>a <span class=\"_ _8\"></span>seguito <span class=\"_ _8\"></span>degli <span class=\"_ _b\"></span>eventi <span class=\"_ _8\"></span>sismici <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>2009 <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>Abruzzo; <span class=\"_ _8\"></span>risulta <span class=\"_ _b\"></span>al<span class=\"_ _b\"></span>tres\u00ec <span class=\"_ _b\"></span>rilevata <span class=\"_ _8\"></span>la <span class=\"_ _b\"></span>linea<span class=\"_ _567\"> </span>di <span class=\"_ _1d\"></span>finanziamento <span class=\"_ _1d\"></span>concessa <span class=\"_ _24\"></span>da <span class=\"_ _1d\"></span>Cassa <span class=\"_ _1d\"></span>Depositi <span class=\"_ _24\"></span>e <span class=\"_ _1d\"></span>Prestiti <span class=\"_ _1d\"></span>al <span class=\"_ _1d\"></span>Banco <span class=\"_ _1d\"></span>a <span class=\"_ _24\"></span>fronte <span class=\"_ _8\"></span>di <span class=\"_ _24\"></span>finanziamenti <span class=\"_ _1d\"></span>al<span class=\"_ _567\"> </span>segmento retail, PMI e MID-CAP<span class=\"_ _78\"></span>. In particolare:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws47\">423 milioni di euro (362 milioni di eur<span class=\"_ _2\"></span>o nel periodo di confronto) relativo al segmento r<span class=\"_ _2\"></span>etail;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws107\">349 milioni di euro (382 milioni di eur<span class=\"_ _2\"></span>o nel periodo di confronto) relativo al segmento<span class=\"_ _567\"> </span></span>corporate (PMI e MID-CAP).<span class=\"_ _567\"> </span>Alla voce \u201c5. Debiti per leasing\u201d sono rilevate, in applicazione del principio IFRS16, le passivit\u00e0<span class=\"_ _567\"> </span>connesse ai debiti per leasing (c.d. \u201cLease Liability\u201d), consistenti nel valore attuale dei pagamenti<span class=\"_ _567\"> </span>che, alla data di valutazione, devono essere ancora corrisposti al locator<span class=\"_ _2\"></span>e.<span class=\"_ _567\"> </span>Le principali poste della voce \u201c6. Altri debiti\u201d riguardano:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsd6\">gli assegni circolari per 33.949 migliaia di eur<span class=\"_ _2\"></span>o e gli assegni di traenza per 540 migliaia<span class=\"_ _567\"> </span></span>di <span class=\"_ _b\"></span>euro (a <span class=\"_ _b\"></span>fine <span class=\"_ _b\"></span>esercizio precedente <span class=\"_ _b\"></span>rispettivamente <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>34.540 <span class=\"_ _b\"></span>migliaia <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>euro gli <span class=\"_ _b\"></span>assegni<span class=\"_ _567\"> </span>circolari e 540 migliaia di eur<span class=\"_ _2\"></span>o gli assegni di traenza);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws9c\">debito verso sottoscrittori Notes Copped\u00e8 correlato all\u2019operazione di cartolarizzazione<span class=\"_ _567\"> </span></span>Copped\u00e8 <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>152.487 <span class=\"_ _b\"></span>migliaia <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>euro <span class=\"_ _b\"></span>avente <span class=\"_ _b\"></span>come <span class=\"_ _b\"></span>originator <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>controllata <span class=\"_ _b\"></span>Fides <span class=\"_ _b\"></span>(a <span class=\"_ _b\"></span>fine<span class=\"_ _567\"> </span>esercizio pr<span class=\"_ _2\"></span>ecedente pari a 199.202 migliaia di euro);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws305\">debito verso sottoscrittori Notes Senior e Mezzanine correlato all\u2019operazione di<span class=\"_ _567\"> </span></span>cartolarizzazione <span class=\"_ _24\"></span>Rainbow <span class=\"_ _24\"> </span>per <span class=\"_ _24\"> </span>46.124 <span class=\"_ _24\"> </span>migliaia <span class=\"_ _1\"> </span>di <span class=\"_ _24\"></span>euro <span class=\"_ _1d\"></span>(a <span class=\"_ _1\"> </span>fine <span class=\"_ _24\"></span>esercizio <span class=\"_ _24\"></span>precedente <span class=\"_ _1d\"></span>pari<span class=\"_ _567\"> </span>a 55.297 migliaia di euro) avente come originator la ex contr<span class=\"_ _2\"></span>ollata Dynamica Retail (ora<span class=\"_ _567\"> </span>incorporata in Fides S.p.A.).<span class=\"_ _567\"> </span>Al 31 dicembre 2025 tale voce include inoltr<span class=\"_ _2\"></span>e il debito per la componente di marginazione sui<span class=\"_ _567\"> </span>derivati in Clearing (Eurex) al variar<span class=\"_ _2\"></span>e del NPV del portafoglio dei derivati in essere per 31.590<span class=\"_ _567\"> </span>migliaia di euro.<span class=\"_ _567\"> </span>1.3 <span class=\"_ _8\"></span>Passivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _1d\"></span>valutate <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>costo <span class=\"_ _1d\"></span>ammortizzato: <span class=\"_ _8\"></span>composizione <span class=\"_ _8\"></span>merceologica <span class=\"_ _8\"></span>dei<span class=\"_ _567\"> </span>titoli in circolazione<span class=\"_ _567\"> </span><table class=\"s w400 h1f2\" id=\"_c30df2e0-0fab-4de3-bdd9-573c1ac02656\"><tr><td></td><td></td><td class=\"c n x10a0 y401c wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x10a1 y401c wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c n x10a2 y3f7e w270 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">VB<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a3 y3f7e w308 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x4fa y3f7e w3ec h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">VB<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a4 y3f7e w3ed h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x304 y3ff1 w3ee h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia operazioni/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x10a5 y3ff1 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a6 y3ff1 w241 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a7 y3ff1 w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x10a8 y3ff1 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a9 y3ff1 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x10aa y3ff1 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y41c1 ff6 fs16 fc0 sc0 ls0 ws0\">A. Titoli<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y41c2 w401 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. obbligazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x114c y41c2 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.264.619<span class=\"_ _567\"> </span></div></td><td class=\"c n x114d y41c2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x114e y41c2 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.274.856<span class=\"_ _567\"> </span></div></td><td class=\"c n x114f y41c2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1150 y41c2 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.584.824<span class=\"_ _567\"> </span></div></td><td class=\"c n x1151 y41c2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1152 y41c2 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.572.034<span class=\"_ _567\"> </span></div></td><td class=\"c n x1153 y41c2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y41c3 w402 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 strutturate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1154 y41c3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1155 y41c3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1156 y41c3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1157 y41c3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1158 y41c3 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1159 y41c3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x115a y41c3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x115b y41c3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y41c4 w403 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.2 altre<span class=\"_ _567\"> </span></div></td><td class=\"c n x115c y41c4 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.264.619<span class=\"_ _567\"> </span></div></td><td class=\"c n x115d y41c4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x115e y41c4 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.274.856<span class=\"_ _567\"> </span></div></td><td class=\"c n x115f y41c4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1160 y41c4 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.584.824<span class=\"_ _567\"> </span></div></td><td class=\"c n x1161 y41c4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1162 y41c4 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.572.034<span class=\"_ _567\"> </span></div></td><td class=\"c n x1163 y41c4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41c5 w404 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. altri titoli<span class=\"_ _567\"> </span></div></td><td class=\"c n x1164 y41c5 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">23<span class=\"_ _567\"> </span></div></td><td class=\"c n x1165 y41c5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1166 y41c5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1167 y41c5 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">23<span class=\"_ _567\"> </span></div></td><td class=\"c n x1168 y41c5 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">49<span class=\"_ _567\"> </span></div></td><td class=\"c n x1169 y41c5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x116a y41c5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x116b y41c5 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">49<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y41c6 w405 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 strutturati<span class=\"_ _567\"> </span></div></td><td class=\"c n x116c y41c6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x116d y41c6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x116e y41c6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x116f y41c6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1170 y41c6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1171 y41c6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1172 y41c6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1173 y41c6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y41c7 w28f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.2 altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x1174 y41c7 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">23<span class=\"_ _567\"> </span></div></td><td class=\"c n x1175 y41c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1176 y41c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1177 y41c7 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">23<span class=\"_ _567\"> </span></div></td><td class=\"c n x1178 y41c7 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">49<span class=\"_ _567\"> </span></div></td><td class=\"c n x1179 y41c7 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x117a y41c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x117b y41c7 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">49<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x9c7 y3de0 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.264.642<span class=\"_ _567\"> </span></div></td><td class=\"c n x117c y3de0 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x117d y3de0 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.274.856<span class=\"_ _567\"> </span></div></td><td class=\"c n x117e y3de0 w1be h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">23<span class=\"_ _567\"> </span></div></td><td class=\"c n x117f y3de0 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.584.873<span class=\"_ _567\"> </span></div></td><td class=\"c n x1180 y3de0 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1181 y3de0 w406 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.572.034<span class=\"_ _567\"> </span></div></td><td class=\"c n x10aa y3de0 w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">49<span class=\"_ _567\"> </span></div></td></tr></table><div class=\"t m0 h1c ff5 fs1 fc0 sc0 ls0 ws0 gsa7d\">Legenda:<span class=\"fff\"> VB = V<span class=\"_ _2\"></span>alore di bilancio, L1= Livello 1, L2= Livello 2, L3= Livello 3<span class=\"_ _567\"> </span></span></div>Alla voce trova evidenza la raccolta rappr<span class=\"_ _2\"></span>esentata da titoli, che comprende obbligazioni e certificati <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>deposito, <span class=\"_ _a\"></span>il <span class=\"_ _3\"></span>cui <span class=\"_ _a\"></span>valore <span class=\"_ _7d\"></span>di <span class=\"_ _a\"></span>bilancio <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _a\"></span>determinato <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>il <span class=\"_ _a\"></span>criterio <span class=\"_ _3\"></span>del <span class=\"_ _a\"></span>costo <span class=\"_ _3\"></span>ammortizzato (ovvero <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>fair <span class=\"_ _1d\"></span>value <span class=\"_ _8\"></span>laddove <span class=\"_ _1d\"></span>il <span class=\"_ _8\"></span>titolo <span class=\"_ _1d\"></span>sia <span class=\"_ _1d\"></span>oggetto <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>copertura), <span class=\"_ _8\"></span>comprensivo <span class=\"_ _8\"></span>quindi <span class=\"_ _1d\"></span>dei <span class=\"_ _8\"></span>ratei maturati. La raccolta complessiva \u00e8 evidenziata al netto dei titoli riacquistati.<span class=\"_ _567\"> </span>La voce \u201cA.1.2 Obbligazioni: altre\u201d include le Obbligazioni Bancarie Garantite (OBG) complessivamente emesse per 1.870 milioni di euro.<span class=\"_ _567\"> </span>La sottovoce <span class=\"_ _b\"></span>\u201cA.2.2 Altri <span class=\"_ _b\"></span>titoli: altri\u201d <span class=\"_ _b\"></span>\u00e8 composta <span class=\"_ _b\"></span>esclusivamente da <span class=\"_ _b\"></span>certificati <span class=\"_ _b\"></span>di deposito <span class=\"_ _b\"></span>con scadenza a breve termine e r<span class=\"_ _2\"></span>elativi ratei maturati.<span class=\"_ _567\"> </span>1.4 Dettaglio dei debiti/titoli subordinati<span class=\"_ _567\"> </span>In data 3 luglio 2023, Banco di Desio e della Brianza S.p.A. ha sottoscritto, con la capogruppo<span class=\"_ _567\"> </span>finanziaria  Brianza <span class=\"_ _30\"> </span>Unione  di <span class=\"_ _30\"> </span>Luigi  Gavazzi  e <span class=\"_ _30\"> </span>Stefano  Lado <span class=\"_ _30\"> </span>S.A.p.A.,  un <span class=\"_ _30\"> </span>accor<span class=\"_ _2\"></span>do <span class=\"_ _30\"> </span>per  la<span class=\"_ _567\"> </span>sottoscrizione <span class=\"_ _24\"></span>da <span class=\"_ _24\"></span>parte <span class=\"_ _24\"></span>di <span class=\"_ _24\"> </span>quest\u2019ultima <span class=\"_ _24\"> </span>di <span class=\"_ _24\"> </span>un <span class=\"_ _24\"> </span>Bond <span class=\"_ _24\"> </span>Tier <span class=\"_ _24\"> </span>2 <span class=\"_ _24\"> </span>Subordinato <span class=\"_ _24\"> </span>10Y <span class=\"_ _24\"> </span>non <span class=\"_ _24\"> </span>call <span class=\"_ _24\"> </span>5Y <span class=\"_ _24\"> </span>per<span class=\"_ _567\"> </span>un importo pari a 60 milioni di euro. L<span class=\"_ _3\"></span>\u2019emissione del Bond Tier 2 Subordinato da parte di<span class=\"_ _567\"> </span>Banco Desio \u00e8 stato contestuale all\u2019emissione, da parte di Brianza Unione, di un prestito<span class=\"_ _567\"> </span>obbligazionario nella forma di private placement con le medesime caratteristiche, interamente<span class=\"_ _567\"> </span>sottoscritto da investitori professionali.<span class=\"_ _567\"> </span>Nel corso del periodo non \u00e8 stato emesso alcun prestito obbligazionario subor<span class=\"_ _2\"></span>dinato.<span class=\"_ _567\"> </span><table class=\"s w407 h1f3\" id=\"_a29a4b95-027a-492d-92f1-ad3eaa2c8401\"><tr><td class=\"c n x304 y41c8 w408 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Prestiti Obbligazionari<span class=\"_ _567\"> </span></div></td><td class=\"c n x1182 y41c8 w409 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Data di emissione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1183 y41c8 w40a h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Data di scadenza<span class=\"_ _567\"> </span></div></td><td class=\"c n x1184 y41c8 w40b h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Divisa<span class=\"_ _567\"> </span></div></td><td class=\"c n x1185 y41c8 w40c h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _a\"></span>asso<span class=\"_ _567\"> </span></div></td><td class=\"c n x1186 y41c8 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x1187 y41c8 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41c9 w40d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Codice ISIN IT0005554644<span class=\"_ _567\"> </span></div></td><td class=\"c n x1188 y41c9 w40e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">06.07.2023<span class=\"_ _567\"> </span></div></td><td class=\"c n x1189 y41c9 wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">06.07.2033<span class=\"_ _567\"> </span></div></td><td class=\"c n x118a y41c9 w40f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">EUR<span class=\"_ _567\"> </span></div></td><td class=\"c n x118b y41c9 w410 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">TF<span class=\"_ _567\"> </span></div></td><td class=\"c n x118c y41c9 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">62.653<span class=\"_ _567\"> </span></div></td><td class=\"c n x118d y41c9 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">62.602<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x118e y3de0 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">62.653<span class=\"_ _567\"> </span></div></td><td class=\"c n x118f y3de0 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">62.602<span class=\"_ _567\"> </span></div></td></tr></table>Sezione 2 <span class=\"ff9\">-</span> <span class=\"ff10\">Passivit\u00e0 finanziarie di negoziazione - voce 20<span class=\"_ _567\"> </span></span>2.1 Passivit\u00e0 finanziarie di negoziazione: composizione merceologica<span class=\"_ _567\"> </span><table class=\"s w411 h1f4\" id=\"_13ea7142-8f7c-43c3-bf57-d8ef53861027\"><tr><td></td><td></td><td></td><td class=\"c n x10a0 y41ca wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x1190 y41ca wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c n x86d y41cb w412 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">VN<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1191 y41cb w308 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1192 y41cb w413 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue *<span class=\"_ _567\"> </span></div></td><td class=\"c n x1193 y41cb w414 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">VN<span class=\"_ _567\"> </span></div></td><td class=\"c n x1194 y41cb w3ed h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x1195 y41cb w415 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair Value *<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41cc w3ee h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia operazioni/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1196 y41cc w241 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1197 y41cc w241 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x1198 y41cc w241 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x1199 y41cc w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x119a y41cc w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x119b y41cc w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"t m0 x547 h27 y41cd ff6 fs16 fc0 sc0 ls0 ws0\">A. Passivit\u00e0 per cassa<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y40f6 w416 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Debiti verso banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x119c y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x119d y40f6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x119e y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x119f y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a0 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a1 y40f6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a2 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a3 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a4 y40f6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a5 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fa4 w417 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Debiti verso clientela<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a6 y3fa4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a7 y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a8 y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a9 y3fa4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11aa y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ab y3fa4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ac y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ad y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ae y3fa4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11af y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fa5 w282 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3. Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b0 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b1 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b2 y3fa5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b3 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b4 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b5 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b6 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b7 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b8 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b9 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fa6 w418 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.1 Obbligazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ba y3fa6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11bb y3fa6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11bc y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11bd y3fa6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11be y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11bf y3fa6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c0 y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c1 y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c2 y3fa6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c3 y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fa7 w419 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.1.1 Strutturate<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c4 y3fa7 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c5 y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c6 y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c7 y3fa7 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c8 y3fa7 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c9 y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ca y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11cb y3fa7 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11cc y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11cd y3fa7 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fa8 w41a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.1.2 Altre obbligazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ce y3fa8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11cf y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d0 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d1 y3fa8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d2 y3fa8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d3 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d4 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d5 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x778 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d6 y3fa8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y40f8 w41b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.2 Altri titoli<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d7 y40f8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d8 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d9 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11da y40f8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11db y40f8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11dc y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11dd y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11de y40f8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11df y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e0 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fab w41c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.2.1 Strutturati<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e1 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e2 y3fab w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e3 y3fab w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e4 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e5 y3fab w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e6 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e7 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e8 y3fab w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e9 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ea y3fab w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fac w3f8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.2.2 Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x11eb y3fac w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ec y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ed y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ee y3fac w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ef y3fac w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f0 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f1 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f2 y3fac w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f3 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f4 y3fac w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c x304 y41cf w41d h1f5\"><div class=\"t m0 x2a1 h27 y41ce ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale A<span class=\"_ _567\"> </span></div><div class=\"t m0 x11f5 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. Strumenti derivati<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f6 y3fad w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f7 y3fad w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f8 y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f9 y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11fa y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11fb y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11fc y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11fd y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11fe y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ff y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3faf w28b h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">1. Derivati finanziari<span class=\"_ _567\"> </span></div></td><td class=\"c n x1200 y3faf w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1201 y3faf w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1202 y3faf w195 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">467<span class=\"_ _567\"> </span></div></td><td class=\"c n x1203 y3faf w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.017<span class=\"_ _567\"> </span></div></td><td class=\"c n x1204 y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1205 y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1206 y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1207 y3faf wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">689<span class=\"_ _567\"> </span></div></td><td class=\"c n x1208 y3faf wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x849 y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fb0 w41e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 Di negoziazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1209 y3fb0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x120a y3fb0 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x120b y3fb0 w195 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">467<span class=\"_ _567\"> </span></div></td><td class=\"c n x120c y3fb0 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.017<span class=\"_ _567\"> </span></div></td><td class=\"c n x120d y3fb0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x120e y3fb0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x120f y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1210 y3fb0 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">689<span class=\"_ _567\"> </span></div></td><td class=\"c n x1211 y3fb0 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x1212 y3fb0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fb1 w41f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.2 Connessi con la fair value option<span class=\"_ _567\"> </span></div></td><td class=\"c n x1213 y3fb1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e2 y3fb1 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e3 y3fb1 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e4 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e5 y3fb1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1214 y3fb1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1215 y3fb1 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1216 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1217 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1218 y3fb1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fb2 w289 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.3 Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x1219 y3fb2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x121a y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x121b y3fb2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x121c y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x121d y3fb2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x121e y3fb2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x121f y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1220 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1221 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1222 y3fb2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fb3 w290 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2. Derivati creditizi<span class=\"_ _567\"> </span></div></td><td class=\"c n x1223 y3fb3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1224 y3fb3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1225 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1226 y3fb3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1227 y3fb3 w103 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0<span class=\"_ _567\"> </span></div></td><td class=\"c n x1228 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1229 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x122a y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11fe y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x761 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fb4 w41e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 Di negoziazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1209 y3fb4 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x120a y3fb4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x122b y3fb4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x122c y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x122d y3fb4 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x122e y3fb4 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x122f y3fb4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1230 y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1231 y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1232 y3fb4 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fb5 w41f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.2 Connessi con la fair value option<span class=\"_ _567\"> </span></div></td><td class=\"c n x1213 y3fb5 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e2 y3fb5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e3 y3fb5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e4 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e5 y3fb5 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1214 y3fb5 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1215 y3fb5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1216 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1217 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1218 y3fb5 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fc9 w289 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.3 Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x1219 y3fc9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x121a y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x121b y3fc9 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x121c y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x121d y3fc9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x121e y3fc9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x121f y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1220 y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1221 y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1222 y3fc9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fb7 w3b5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale B<span class=\"_ _567\"> </span></div></td><td class=\"c n x1233 y3fb7 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1234 y3fb7 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1235 y3fb7 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">467<span class=\"_ _567\"> </span></div></td><td class=\"c n x1236 y3fb7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.017<span class=\"_ _567\"> </span></div></td><td class=\"c n x1237 y3fb7 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1238 y3fb7 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1239 y3fb7 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x123a y3fb7 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">689<span class=\"_ _567\"> </span></div></td><td class=\"c n x123b y3fb7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x123c y3fb7 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w293 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x123d y3de2 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x123e y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x123f y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">467<span class=\"_ _567\"> </span></div></td><td class=\"c n x1240 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.017<span class=\"_ _567\"> </span></div></td><td class=\"c n x1241 y3de2 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1242 y3de2 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1243 y3de2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1244 y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">689<span class=\"_ _567\"> </span></div></td><td class=\"c n x1245 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x1246 y3de2 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr></table>Legenda:<span class=\"fff\"> VN = V<span class=\"_ _2\"></span>alore nominale o nozionale, L1= Livello 1, L2= Livello 2, L3= Livello 3<span class=\"_ _567\"> </span></span>Fair V<span class=\"_ _2\"></span>alue* = Fair value calcolato escludendo le variazioni di valore dovute al cambiamento del merito creditizio dell\u2019emittente rispetto alla data di emissione<span class=\"_ _567\"> </span>La <span class=\"_ _9\"> </span>voce <span class=\"_ _1\"> </span>20 <span class=\"_ _9\"> </span>\u201cPassivit\u00e0 <span class=\"_ _9\"> </span>finanziarie <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>negoziazione\u201d <span class=\"_ _1\"> </span>si <span class=\"_ _9\"> </span>riferisce <span class=\"_ _9\"> </span>sostanzialmente <span class=\"_ _9\"> </span>al <span class=\"_ _1\"> </span>fair <span class=\"_ _9\"> </span>value<span class=\"_ _567\"> </span>negativo <span class=\"_ _8\"></span>degli <span class=\"_ _8\"></span>strumenti <span class=\"_ _8\"></span>finanziari <span class=\"_ _8\"></span>derivati <span class=\"_ _8\"></span>oggetto <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>discontinuing, <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>cui <span class=\"_ _b\"></span>si <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>interrotta <span class=\"_ _8\"></span>la<span class=\"_ _567\"> </span>relazione di copertura, e al fair value dei contratti swap e outright che sono oggetto di natural<span class=\"_ _567\"> </span>hedge.<span class=\"_ _567\"> </span>2.2 Dettaglio delle \u201cPassivit\u00e0 finanziarie di negoziazione\u201d:<span class=\"_ _567\"> </span>passivit\u00e0 subordinate<span class=\"_ _567\"> </span>Alla data di riferimento non sono presenti passivit\u00e0 finanziarie di negoziazione subor<span class=\"_ _2\"></span>dinate.<span class=\"_ _567\"> </span>2.3 Dettaglio delle \u201cPassivit\u00e0 finanziarie di negoziazione\u201d: debiti strutturati<span class=\"_ _567\"> </span>Alla <span class=\"_ _8\"></span>data <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>riferimento <span class=\"_ _1d\"></span>non <span class=\"_ _8\"></span>sono <span class=\"_ _1d\"></span>presenti, <span class=\"_ _8\"></span>tra <span class=\"_ _8\"></span>le <span class=\"_ _1d\"></span>passivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>negoziazione, <span class=\"_ _1d\"></span>debiti<span class=\"_ _567\"> </span>strutturati.<span class=\"_ _567\"> </span>Sezione 4<span class=\"ff9\"> - Derivati di copertura - voce 40<span class=\"_ _567\"> </span></span>4.1 Derivati di copertura: composizione per tipologia di copertura<span class=\"ls0\"> e per livelli gerarchici<span class=\"_ _567\"> </span></span><table class=\"s w420 h1f6\" id=\"_da749d93-9174-4c6b-bfe0-aa9184e109df\"><tr><td></td><td class=\"c n x1247 y41d0 w421 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue 31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x1248 y41d0 w412 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">VN<span class=\"_ _567\"> </span></div></td><td class=\"c n x1249 y41d0 w421 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue 31.12.2024<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x124a y41d0 w412 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">VN<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x124b h27 y41d1 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x748 h27 y41d1 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></td></tr><tr><td></td><td class=\"c n x124c y41d2 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x124d y41d2 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x124e y41d2 w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x124f y41d2 w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1250 y41d2 w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x1251 y41d2 w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x304 y41d3 w303 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">A. Derivati finanziari<span class=\"_ _567\"> </span></div></td><td class=\"c n x1252 y41d3 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1253 y41d3 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">9.071<span class=\"_ _567\"> </span></div></td><td class=\"c n x1254 y41d3 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1255 y41d3 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">510.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x1256 y41d3 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1257 y41d3 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">19.287<span class=\"_ _567\"> </span></div></td><td class=\"c n x1258 y41d3 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1259 y41d3 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">635.000<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y4061 w422 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1) Fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n x125a y4061 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x125b y4061 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9.071<span class=\"_ _567\"> </span></div></td><td class=\"c n x125c y4061 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x125d y4061 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">510.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x125e y4061 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x125f y4061 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">19.287<span class=\"_ _567\"> </span></div></td><td class=\"c n x1260 y4061 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1261 y4061 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">635.000<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y4062 w423 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">2) Flussi finanziari<span class=\"_ _567\"> </span></div></td><td class=\"c n x1262 y4062 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1263 y4062 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1264 y4062 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1265 y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1266 y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1267 y4062 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1268 y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1269 y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y41d4 w306 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3) Investimenti esteri<span class=\"_ _567\"> </span></div></td><td class=\"c n x126a y41d4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x126b y41d4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x126c y41d4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x126d y41d4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x126e y41d4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x126f y41d4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1270 y41d4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1271 y41d4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41d5 w424 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. Derivati creditizi<span class=\"_ _567\"> </span></div></td><td class=\"c n x1272 y41d5 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1273 y41d5 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1274 y41d5 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1275 y41d5 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1276 y41d5 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1277 y41d5 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1278 y41d5 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1279 y41d5 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y4065 w422 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1) Fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n x125a y4065 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x127a y4065 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x127b y4065 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x127c y4065 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x127d y4065 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x127e y4065 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x127f y4065 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1280 y4065 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y41d6 w423 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">2) Flussi finanziari<span class=\"_ _567\"> </span></div></td><td class=\"c n x1262 y41d6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1263 y41d6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1264 y41d6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1265 y41d6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1266 y41d6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1267 y41d6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1268 y41d6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1269 y41d6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1281 y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1282 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">9.071<span class=\"_ _567\"> </span></div></td><td class=\"c n x1283 y3de2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1284 y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">510.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x1285 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1286 y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">19.287<span class=\"_ _567\"> </span></div></td><td class=\"c n x1287 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1288 y3de2 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">635.000<span class=\"_ _567\"> </span></div></td></tr></table>Legenda:<span class=\"fff\"> VN= V<span class=\"_ _2\"></span>alore nozionale, L1= Livello 1, L2= Livello 2, L3= Livello 3<span class=\"_ _567\"> </span></span><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws144 gsa9a\">Banco Desio ha posto in essere una strategia di copertura del pr<span class=\"_ _2\"></span>oprio attivo. La voce accoglie:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsa9b\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">il <span class=\"_ _b\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _b\"></span>degli <span class=\"_ _8\"></span>strumenti <span class=\"_ _b\"></span>finanziari <span class=\"_ _8\"></span>derivati <span class=\"_ _b\"></span>posti <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>essere <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>copertura <span class=\"_ _8\"></span>del <span class=\"_ _b\"></span>rischio <span class=\"_ _8\"></span>tasso<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsa9c\">di t<span class=\"_ _b\"></span>itoli di <span class=\"_ _b\"></span>debito <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>tasso <span class=\"_ _b\"></span>fisso <span class=\"_ _b\"></span>classificati <span class=\"_ _b\"></span>nel <span class=\"_ _b\"></span>portafoglio <span class=\"_ _b\"></span>held <span class=\"_ _b\"></span>to collect <span class=\"_ _b\"></span>(copertura <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>tipo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsa9d\">fair value hedge);<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsa9e\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">il <span class=\"_ _a\"></span>fair <span class=\"_ _a\"></span>value <span class=\"_ _a\"></span>degli <span class=\"_ _a\"></span>strumenti <span class=\"_ _a\"></span>finanziari <span class=\"_ _a\"></span>derivati <span class=\"_ _2\"></span>posti <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>essere <span class=\"_ _3\"></span>a <span class=\"_ _a\"></span>copertura <span class=\"_ _a\"></span>delle <span class=\"_ _2\"></span>oscillazioni <span class=\"_ _a\"></span>dei<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsa9f\">tassi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>mercato <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>relazione <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>mutui <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>tasso fisso <span class=\"_ _a\"></span>con status <span class=\"_ _a\"></span>creditizio <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>Bonis conclusi <span class=\"_ _a\"></span>con<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsaa0\">la <span class=\"_ _2\"></span>clientela al <span class=\"_ _a\"></span>fine di <span class=\"_ _2\"></span>porre <span class=\"_ _a\"></span>in esser<span class=\"_ _2\"></span>e un <span class=\"_ _a\"></span>\u201chedge accounting\u201d <span class=\"_ _2\"></span>secondo <span class=\"_ _2\"></span>un appr<span class=\"_ _2\"></span>occio <span class=\"_ _2\"></span>definito<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsaa1\">Macro Fair V<span class=\"_ _a\"></span>alue Hedge dinamico.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsce gsaa2\">A partire dall\u2019anno 2023 Banco Desio ha aderito al servizio di Clearing per i derivati OTC di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wscf gsaa3\">tasso individuando la controparte centrale (Eur<span class=\"_ _2\"></span>ex Clearing) per la compensazione di operazioni<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsaa4\">in derivati.<span class=\"_ _567\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-648": {
   "value": "Criteri di redazione dell\u2019informativa di settore<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019informativa <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>settore <span class=\"_ _9\"> </span>del <span class=\"_ _1\"> </span>Gruppo <span class=\"_ _9\"> </span>Banco <span class=\"_ _1\"> </span>Desio, <span class=\"_ _9\"> </span>in <span class=\"_ _1\"> </span>conformit\u00e0 <span class=\"_ _9\"> </span>ai <span class=\"_ _9\"> </span>r<span class=\"_ _2\"></span>equisiti <span class=\"_ _9\"> </span>informativi <span class=\"_ _1\"> </span>del principio IFRS 8, si basa sugli elementi che il management utilizza nel sistema di reporting interno tramite cui monitora l\u2019andamento dei risultati e assume le decisioni operative in merito alle risorse da allocare.<span class=\"_ _567\"> </span>La struttura organizzativa e dir<span class=\"_ _2\"></span>ezionale del Gruppo si articola nei seguenti settori: Bancario e Parabancario.<span class=\"_ _567\"> </span>Ai fini della <span class=\"_ _b\"></span>predisposizione di detta informativa <span class=\"_ _b\"></span>i risultati <span class=\"_ _b\"></span>economici e patrimoniali <span class=\"_ _b\"></span>attribuiti ai diversi settori di attivit\u00e0 sono determinati in base ai principi contabili utilizzati nella redazione e presentazione del bilancio consolidato. L<span class=\"_ _3\"></span>\u2019utilizzo degli stessi criteri di rendicontazione consente<span class=\"_ _567\"> </span>una <span class=\"_ _a\"></span>pi\u00f9 <span class=\"_ _2\"></span>agevole <span class=\"_ _2\"></span>riconciliazione <span class=\"_ _2\"></span>dei <span class=\"_ _a\"></span>dati <span class=\"_ _2\"></span>settoriali <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>quelli <span class=\"_ _2\"></span>consolidati. <span class=\"_ _a\"></span>Si <span class=\"_ _2\"></span>evidenzia, <span class=\"_ _2\"></span>inoltre, <span class=\"_ _a\"></span>che<span class=\"_ _567\"> </span>al fine <span class=\"_ _2\"></span>di rappr<span class=\"_ _2\"></span>esentare <span class=\"_ _2\"></span>pi\u00f9 ef<span class=\"_ _2\"></span>ficacemente i <span class=\"_ _2\"></span>risultati e per <span class=\"_ _2\"></span>meglio compr<span class=\"_ _2\"></span>enderne le <span class=\"_ _2\"></span>componenti<span class=\"_ _567\"> </span>che li hanno generati, i saldi per ciascun settore oggetto di informativa sono rappr<span class=\"_ _2\"></span>esentati<span class=\"_ _567\"> </span>al <span class=\"_ _8\"></span>lordo <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>rettifiche <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>consolidamento <span class=\"_ _1d\"></span>e <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>elisioni <span class=\"_ _8\"></span>infragruppo; <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>specifica <span class=\"_ _8\"></span>colonna<span class=\"_ _567\"> </span>denominata \u201cRettifiche di consolidamento\u201d consente la riconduzione al dato consolidato.<span class=\"_ _567\"> </span><div class=\"t m0 h25 ff6 fs5 fc2 sc0 ls0 ws0 gs11ec\">Parte L .<span class=\"ff7\"> Informativa di settor<span class=\"_ _2\"></span>e<span class=\"fs3 fc0\"> </span></span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15f gs11ed\">Il Gruppo Banco Desio opera svolgendo la tradizionale attivit\u00e0 di intermediazione creditizia, la </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs11ee\">gestione del risparmio, l\u2019offerta di pr<span class=\"_ _2\"></span>odotti di bancassicurazione vita e danni.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsfd gs11ef\">In coerenza con il sistema di r<span class=\"_ _2\"></span>eporting interno con cui il management monitora l\u2019andamento dei </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws105 gs11f0\">risultati e assume le decisioni operative in merito alle risorse da allocare, l\u2019informativa di settore </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs11f1\">tiene conto della struttura organizzativa e dir<span class=\"_ _2\"></span>ezionale di seguito descritta.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws3f gs11f2\">Il settore \u201cbancario\u201d compr<span class=\"_ _2\"></span>ende la banca rete del Gruppo, ovvero la Capogruppo Banco di </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws118 gs11f3\">Desio e della Brianza S.p.A., la Societ\u00e0 veicolo \u201cDesio OBG S.r<span class=\"_ _3\"></span>.l.\u201d, costituita appositamente per </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs7a9\">il programma di emissione di obbligazioni bancarie garantite.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws232 gs757\">Il settore \u201cparabancario\u201d compr<span class=\"_ _2\"></span>ende alla data di riferimento la controllata Fides S.p.A., </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs11f4\">intermediaria finanziaria iscritta all\u2019albo di cui al<span class=\"_ _b\"></span>l\u2019art. 106 TUB, e la controllata Dynamica Retail </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs11f5\">Agenzia <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _b\"></span>finanziaria <span class=\"_ _8\"></span>S.r<span class=\"_ _3\"></span>.l.; <span class=\"_ _8\"></span>nel <span class=\"_ _b\"></span>periodo <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>confronto <span class=\"_ _8\"></span>includeva <span class=\"_ _b\"></span>anche <span class=\"_ _8\"></span>la <span class=\"_ _b\"></span>ex <span class=\"_ _8\"></span>contr<span class=\"_ _2\"></span>ollata </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws11e gs759\">Dynamica Retail S.p.A. oggi incorporata in Fides S.p.A., a seguito di fusione per incorporazione </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1dd gs11f6\">avvenuta nel corso del 2025, come meglio esplicitato nel precedente paragrafo 4. Eventi </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs75a\">societari di rilievo.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs11f7\">Nella <span class=\"_ _2\"></span>colonna <span class=\"_ _2\"></span>\u201crettifiche <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>consolidato\u201d <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>incluse <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>scritture <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>consolidamento <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>elisioni </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs11f8\">infragruppo.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws18f gs75e\">Si evidenzia, inoltre, che i saldi esposti nella tabella r<span class=\"_ _2\"></span>elativa al periodo di confronto sono </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws14d gs11f9\">stati riesposti a seguito del completamento, nell\u2019esercizio di riferimento, della Pur<span class=\"_ _2\"></span>chase Price </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs11fa\">Allocation <span class=\"_ _7d\"></span>(PP<span class=\"_ _2\"></span>A) <span class=\"_ _7d\"></span>connessa <span class=\"_ _3\"></span>all\u2019acquisizione <span class=\"_ _3\"></span>del <span class=\"_ _7d\"></span>ramo <span class=\"_ _3\"></span>sportelli <span class=\"_ _3\"></span>di <span class=\"_ _7d\"></span>Banca <span class=\"_ _3\"></span>Popolare <span class=\"_ _7d\"></span>Puglia <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>Basilicata </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws13c gs107\">realizzata il 7 dicembr<span class=\"_ _2\"></span>e 2024 (per maggiori dettagli si rimanda al paragrafo \u201cComparabilit\u00e0 </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws9 gs11fb\">degli schemi di bilancio\u201d nella Parte Generale delle Politiche contabili della presente Relazione </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs11fc\">finanziaria).<span class=\"_ _567\"> </span></div><div class=\"gs14b\"><table class=\"s w817 h266\" id=\"_dc23ce78-3eb8-4a1d-8a05-5d724502b04a\"><tr><td class=\"c n x304 y46e7 w818 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Dati economici<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a1b y46e7 w819 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Bancario<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a1c y46e7 w81a h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Parabancario<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a1d y46e7 w81b h1b2\"><div class=\"t m0 x2a1 h27 y3db0 ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche di consolidato<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a1e y46e7 w81c h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _a\"></span>otale 31.12.2025<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c x304 y46ea w81d h267\"><div class=\"t m0 x2a1 h2c y46e8 ff10 fs16 fc0 sc0 ls0 ws0\">Margine della gestione finanziaria e assicurativa</div><div class=\"t m0 x2a1f h2d y46e9 ff9 fs19 fc0 sc0 ls0 ws0\">(1)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a20 y46eb w189 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">615.571<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a21 y46eb wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">44.018<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a22 y46eb wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(17.962)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a23 y46eb wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">641.627<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c x304 y46ed w81e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Costi di struttura</div><div class=\"t m0 x2a24 h2d y46ec ff9 fs19 fc0 sc0 ls0 ws0\">(2)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a25 y46ed w198 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(383.235)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a26 y46ed wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(23.273)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a27 y46ed w181 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">561<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a28 y46ed w1a5 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(405.947)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c x304 y46ee w81f h267\"><div class=\"t m0 x2a1 h2c y46e8 ff10 fs16 fc0 sc0 ls0 ws0\">Accantonamenti e rettifiche</div><div class=\"t m0 x2a29 h2d y46e9 ff9 fs19 fc0 sc0 ls0 ws0\">(3)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a2a y46ef w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(35.129)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a2b y46ef wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(9.455)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a2c y46ef wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">2.317<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a2d y46ef wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(42.267)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y46f0 w820 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Utili (Perdite) sulle partecipazioni valutate al P<span class=\"_ _4\"></span>.N.<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a2e y46f0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a2f y46f0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a30 y46f0 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">569<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a31 y46f0 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">569<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y46f1 w821 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Utili (Perdite) da cessione di investimenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a32 y46f1 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">38<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a33 y46f1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a34 y46f1 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a35 y46f1 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">38<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y46f2 w822 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Utile (Perdita) della operativit\u00e0 corr<span class=\"_ _2\"></span>ente al lordo delle imposte<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a36 y46f2 w627 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">197.245<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a37 y46f2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">11.290<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a38 y46f2 w18e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(14.515)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a39 y46f2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">194.020<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y46f3 w823 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Dati patrimoniali<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a3a y46f3 w819 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Bancario<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a3b y46f3 w81a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Parabancario<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a3c y46f3 w81b h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche di consolidato<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a3d y46f3 w2fe h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale 31.12.2025<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y46f4 w2ec h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a3e y46f4 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.908.459<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a3f y46f4 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">52.770<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a40 y46f4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a41 y46f4 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.961.229<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c x304 y46f6 w824 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Crediti verso banche</div><div class=\"t m0 x2a42 h2d y46f5 ff9 fs19 fc0 sc0 ls0 ws0\">(4)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a43 y4061 w189 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">342.928<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a44 y4061 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">42.911<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a45 y4061 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(16.704)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a46 y4061 w189 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">369.135<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c x304 y422c w825 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Crediti verso clientela</div><div class=\"t m0 x2a47 h2d y46ec ff9 fs19 fc0 sc0 ls0 ws0\">(4)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a48 y422c wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12.070.983<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a49 y422c we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.652.975<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a4a y422c w198 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(981.959)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a4b y422c w826 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12.741.999<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y422d w827 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Debiti verso banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a4c y422d w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">294.378<span class=\"_ _567\"> </span></div></td><td class=\"c n x487 y422d we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.462.385<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a4d y422d w198 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(961.573)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a4e y422d w189 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">795.190<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y422e wde h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Debiti verso clientela<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a4f y422e wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">13.327.581<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a50 y422e wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">211.937<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a51 y422e wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(22.897)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a52 y422e w826 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">13.516.621<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y420d w828 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Titoli in circolazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a53 y420d w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.264.642<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a54 y420d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a55 y420d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a56 y420d we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.264.642<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w829 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Raccolta indiretta, amministrata e gestita<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a57 y3de2 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">22.572.063<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x2a58 y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">23.572.063<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 hd ff2 fs1 fc0 sc0 ls19 ws191 gs11fe\">(1)<span class=\"_ _567\"> </span></div><div class=\"t m0 hd ff2 fs1 fc0 sc0 ls19 ws0 gs11ff\">Inclusi altri oneri/proventi di gestione<span class=\"_ _567\"> </span></div><div class=\"t m0 hd ff2 fs1 fc0 sc0 ls19 ws191 gs1200\">(2)<span class=\"_ _567\"> </span></div><div class=\"t m0 h1c fff fs1 fc0 sc0 ls19 ws191 gs1201\">Spese amministrative, r<span class=\"_ _2\"></span>ettifiche nette su attivit\u00e0 materiali ed <span class=\"_ _2\"></span>immateriali<span class=\"_ _567\"> </span></div><div class=\"t m0 hd ff2 fs1 fc0 sc0 ls19 ws191 gs1202\">(3)<span class=\"_ _567\"> </span></div><div class=\"t m0 h1c fff fs1 fc0 sc0 ls19 ws191 gs1203\">Rettifiche nette per deterioramento <span class=\"_ _2\"></span>di crediti ed attivit\u00e0 <span class=\"_ _2\"></span>finanziarie, accantonamenti ai fondi per rischi ed <span class=\"_ _2\"></span>oneri, avviamento<span class=\"_ _567\"> </span></div><div class=\"t m0 hd ff2 fs1 fc0 sc0 ls19 ws191 gs1204\">(4)<span class=\"_ _567\"> </span></div><div class=\"t m0 h1c fff fs1 fc0 sc0 ls19 ws191 gs1205\">Al netto dei titoli <span class=\"_ _2\"></span>di debito Held to collect (HTC) <span class=\"_ _2\"></span>rilevati al costo ammortizzato ed esposti <span class=\"_ _2\"></span>tra le Attivit\u00e0 finanziarie<span class=\"_ _567\"> </span></div><div class=\"gs14b\"><table class=\"s w82a h268\" id=\"_ef0d46f6-fba0-4d10-a647-be58e595fb94\"><tr><td class=\"c n x304 y46f7 w818 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Dati economici<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a1b y46f7 w819 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Bancario<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a1c y46f7 w81a h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Parabancario<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a1d y46f7 w81b h1b2\"><div class=\"t m0 x2a1 h27 y3db0 ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche di consolidato<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a1e y46f7 w2fe h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale 31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x5e9 h27 y46f8 ff6 fs16 fc0 sc0 ls0 ws0\">Riesposto<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c x304 y46f9 w81d h267\"><div class=\"t m0 x2a1 h2c y46e8 ff10 fs16 fc0 sc0 ls0 ws0\">Margine della gestione finanziaria e assicurativa</div><div class=\"t m0 x2a1f h2d y46e9 ff9 fs19 fc0 sc0 ls0 ws0\">(1)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a20 y46fa w189 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">619.180<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a21 y46fa wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">35.424<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a22 y46fa wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(12.930)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a59 y46fa w189 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">645.352<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c x304 y46fb w81e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Costi di struttura</div><div class=\"t m0 x2a24 h2d y46ec ff9 fs19 fc0 sc0 ls0 ws0\">(2)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a25 y46fb w198 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(391.975)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a26 y46fb wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(17.088)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a5a y46fb wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">406<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a5b y46fb w198 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(408.657)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c x304 y46fc w81f h267\"><div class=\"t m0 x2a1 h2c y46e8 ff10 fs16 fc0 sc0 ls0 ws0\">Accantonamenti e rettifiche</div><div class=\"t m0 x2a29 h2d y46e9 ff9 fs19 fc0 sc0 ls0 ws0\">(3)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a2a y46fd w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(45.636)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a2b y46fd wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(2.318)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a5c y46fd w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.477<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a5d y46fd wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(48.822)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y46fe w820 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Utili (Perdite) sulle partecipazioni valutate al P<span class=\"_ _4\"></span>.N.<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a2e y46fe w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a2f y46fe w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a30 y46fe wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">501<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a5e y46fe wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">501<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y46ff w821 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Utili (Perdite) da cessione di investimenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a5f y46ff w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11fb y46ff w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a60 y46ff w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a61 y46ff w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y405c w822 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Utile (Perdita) della operativit\u00e0 corr<span class=\"_ _2\"></span>ente al lordo delle imposte<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a62 y405c w627 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">181.569<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a63 y405c w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">16.018<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a64 y405c w18e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(10.576)<span class=\"_ _567\"> </span></div></td><td class=\"c n x172a y405c w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">188.374<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4700 w823 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Dati patrimoniali<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a65 y4700 w819 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Bancario<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a66 y4700 w81a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Parabancario<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a67 y4700 w82b h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche di consolidato<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a68 y4700 w82c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _a\"></span>otale 31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x5e9 h27 y4701 ff6 fs16 fc0 sc0 ls0 ws0\">Riesposto<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y46f4 w2ec h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a69 y46f4 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.224.734<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a6a y46f4 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">64.762<span class=\"_ _567\"> </span></div></td><td class=\"c n x75f y46f4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5ed y46f4 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.289.496<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c x304 y4702 w824 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Crediti verso banche</div><div class=\"t m0 x2a42 h2d y46f5 ff9 fs19 fc0 sc0 ls0 ws0\">(4)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a20 y4061 w189 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">330.952<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a6b y4061 wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">22.751<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a6c y4061 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(13)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a6d y4061 w189 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">353.690<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c x304 y4574 w825 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Crediti verso clientela</div><div class=\"t m0 x2a47 h2d y46ec ff9 fs19 fc0 sc0 ls0 ws0\">(4)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a48 y4574 wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">11.475.028<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a6e y4574 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.438.604<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a6f y4574 w1a5 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(877.103)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a70 y4574 wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12.036.529<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y420b w827 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Debiti verso banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a71 y420b w189 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">483.251<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a72 y420b we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.184.929<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a73 y420b w1a5 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(869.507)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a74 y420b wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.950.065<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y420c wde h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Debiti verso clientela<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a75 y420c w40e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">13.020.253<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a76 y420c w189 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">270.071<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a77 y420c wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(9.667)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a78 y420c w82d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12.336.104<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y420d w828 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Titoli in circolazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a79 y420d w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.584.873<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a7a y420d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a7b y420d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a7c y420d we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.509.819<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w829 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Raccolta indiretta, amministrata e gestita<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a7d y3de2 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">22.534.481<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x2a7e y3de2 w27e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">20.075.615<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 hd ff2 fs1 fc0 sc0 ls19 ws191 gs1207\">(1)<span class=\"_ _567\"> </span></div><div class=\"t m0 hd ff2 fs1 fc0 sc0 ls19 ws0 gs1208\">Inclusi altri oneri/proventi di gestione<span class=\"_ _567\"> </span></div><div class=\"t m0 hd ff2 fs1 fc0 sc0 ls19 ws191 gs1209\">(2)<span class=\"_ _567\"> </span></div><div class=\"t m0 h1c fff fs1 fc0 sc0 ls19 ws191 gs120a\">Spese amministrative, r<span class=\"_ _2\"></span>ettifiche nette su attivit\u00e0 materiali ed <span class=\"_ _2\"></span>immateriali<span class=\"_ _567\"> </span></div><div class=\"t m0 hd ff2 fs1 fc0 sc0 ls19 ws191 gs120b\">(3)<span class=\"_ _567\"> </span></div><div class=\"t m0 h1c fff fs1 fc0 sc0 ls19 ws191 gs120c\">Rettifiche nette per deterioramento <span class=\"_ _2\"></span>di crediti ed attivit\u00e0 <span class=\"_ _2\"></span>finanziarie, accantonamenti ai fondi per rischi ed <span class=\"_ _2\"></span>oneri, avviamento<span class=\"_ _567\"> </span></div><div class=\"t m0 hd ff2 fs1 fc0 sc0 ls19 ws191 gs120d\">(4)<span class=\"_ _567\"> </span></div><div class=\"t m0 h1c fff fs1 fc0 sc0 ls19 ws191 gs120e\">Al netto dei titoli <span class=\"_ _2\"></span>di debito Held to collect (HTC) <span class=\"_ _2\"></span>rilevati al costo ammortizzato ed esposti <span class=\"_ _2\"></span>tra le Attivit\u00e0 finanziarie</div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-681": {
   "value": "<div class=\"t m0 h2f ff6 fs1a fc0 sc0 ls0 ws0 gs6cb\">A.4<span class=\"ff5 fs9\"> Infor<span class=\"_ _b\"></span>mativa sul fair value<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs6cc\">Informativa di natura qualitativa<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls1 ws12 gs6cd\">Nel principio contabile IFRS <span class=\"_ _2\"></span>13 \u201cMisurazione del fair value\u201d il <span class=\"_ _2\"></span>fair value \u00e8 definito come il <span class=\"_ _2\"></span>prezzo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls1 ws144 gs6ce\">che sarebbe ricevuto nel caso di vendita di un\u2019attivit\u00e0 o pagato per trasferir<span class=\"_ _2\"></span>e una passivit\u00e0 in una<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls1 ws12 gs6cf\">transazione <span class=\"_ _2\"></span>ordinaria <span class=\"_ _a\"></span>tra partecipanti <span class=\"_ _a\"></span>al <span class=\"_ _2\"></span>mercato <span class=\"_ _2\"></span>(exit <span class=\"_ _2\"></span>price). <span class=\"_ _2\"></span>La <span class=\"_ _2\"></span>definizione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>contenuta<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls1 ws12 gs6d0\">nell\u2019IFRS <span class=\"_ _3\"></span>13 <span class=\"_ _3\"></span>rende <span class=\"_ _3\"></span>evidente <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>tecniche <span class=\"_ _a\"></span>di <span class=\"_ _3\"></span>misurazione <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>market <span class=\"_ _a\"></span>based <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>entity <span class=\"_ _3\"></span>specific.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws18a gs6d1\">Il principio contabile indicato prevede l\u2019obbligo di fornir<span class=\"_ _2\"></span>e sia informazioni riguardanti le tecniche<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsbd gs6d2\">di valutazione e i parametri utilizzati per la valutazione delle attivit\u00e0 e delle passivit\u00e0 valutate<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws8e gs6d3\">al fair value su base ricorrente o su base non ricorr<span class=\"_ _2\"></span>ente dopo la prima iscrizione in bilancio, sia<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wscc gs6d4\">informazioni in merito agli effetti sulla r<span class=\"_ _2\"></span>edditivit\u00e0 complessiva delle valutazioni degli strumenti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs6d5\">valutati utilizzando in misura efficace parametri non osservabili.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15e gs6ad\">Quando non \u00e8 rilevabile un prezzo per un\u2019attivit\u00e0 o una passivit\u00e0 identica, si valuta il fair value<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1a6 gs6ae\">applicando una tecnica di valutazione che massimizzi l\u2019utilizzo di input osservabili rilevanti e<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs6af\">riduca al minimo l\u2019utilizzo di input non osservabili.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs6b0\">In <span class=\"_ _1d\"></span>base <span class=\"_ _1d\"></span>al <span class=\"_ _1d\"></span>principio <span class=\"_ _1d\"></span>IFRS <span class=\"_ _1d\"></span>13 <span class=\"_ _1d\"></span>e <span class=\"_ _24\"></span>ai <span class=\"_ _1d\"></span>fini <span class=\"_ _1d\"></span>dalla <span class=\"_ _1d\"></span>determinazione <span class=\"_ _1d\"></span>del <span class=\"_ _1d\"></span>fair <span class=\"_ _1d\"></span>value <span class=\"_ _24\"></span>dei <span class=\"_ _8\"></span>derivat<span class=\"_ _b\"></span>i <span class=\"_ _1d\"></span>OTC <span class=\"_ _1d\"></span>va<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs6b1\">considerato il rischio di controparte.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs6b2\">La <span class=\"_ _1d\"></span>gerarchia <span class=\"_ _8\"></span>del <span class=\"_ _1d\"></span>fair <span class=\"_ _1d\"></span>value <span class=\"_ _24\"></span>prevede <span class=\"_ _8\"></span>3 <span class=\"_ _1d\"></span>livelli. <span class=\"_ _1d\"></span>\u00c8 <span class=\"_ _1d\"></span>attribuita <span class=\"_ _1d\"></span>la <span class=\"_ _24\"></span>massima <span class=\"_ _1d\"></span>priorit\u00e0 <span class=\"_ _1d\"></span>ai <span class=\"_ _1d\"></span>prezzi <span class=\"_ _8\"></span>quotati<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs6b3\">(non <span class=\"_ _b\"></span>rettificati) <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>mercati <span class=\"_ _b\"></span>attivi <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>passivit\u00e0 <span class=\"_ _b\"></span>identiche <span class=\"_ _8\"></span>(dati <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>Livello <span class=\"_ _b\"></span>1) <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>priorit\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsa8 gs6b4\">minima agli input non osservabili (dati di Livello 2 e 3). La gerarchia del fair value d\u00e0 priorit\u00e0 agli<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws3 gs6b5\">input delle tecniche di valutazione e non alle tecniche adottate per valutare il fair value. Una<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf7 gs6b6\">valutazione del fair value sviluppata utilizzando una tecnica del valore attuale potr<span class=\"_ _2\"></span>ebbe pertanto<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs6b7\">essere classificata nel <span class=\"_ _b\"></span>Livello <span class=\"_ _b\"></span>2 o <span class=\"_ _b\"></span>3, <span class=\"_ _b\"></span>secondo <span class=\"_ _b\"></span>gli input <span class=\"_ _b\"></span>significativi <span class=\"_ _b\"></span>per l\u2019intera <span class=\"_ _b\"></span>valutazione <span class=\"_ _b\"></span>e del<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs6b8\">livello della gerarchia del fair value in cui tali dati sono classificati.<span class=\"_ _567\"> </span></div><div class=\"t m0 h11 ff9 fsa fc0 sc0 ls0 ws0 gs6b9\">Fair value determinato con input di livello 1<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs6ba\">Il <span class=\"_ _24\"></span>fair <span class=\"_ _24\"></span>value <span class=\"_ _24\"></span>\u00e8 <span class=\"_ _24\"></span>di <span class=\"_ _24\"> </span>livello <span class=\"_ _24\"> </span>1 <span class=\"_ _24\"> </span>se <span class=\"_ _24\"> </span>determinato <span class=\"_ _24\"> </span>in <span class=\"_ _24\"> </span>base <span class=\"_ _24\"> </span>a <span class=\"_ _24\"> </span>prezzi <span class=\"_ _24\"></span>quotati <span class=\"_ _24\"></span>(non <span class=\"_ _24\"> </span>rettificati) <span class=\"_ _24\"></span>in <span class=\"_ _24\"></span>mercati<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs6bb\">attivi <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>passivit\u00e0 <span class=\"_ _8\"></span>identiche <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>cui <span class=\"_ _8\"></span>l\u2019entit\u00e0 <span class=\"_ _b\"></span>pu\u00f2 <span class=\"_ _8\"></span>accedere <span class=\"_ _b\"></span>alla <span class=\"_ _8\"></span>data <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>valutazione. <span class=\"_ _8\"></span>Un<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs6bc\">prezzo quotato <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>mercato <span class=\"_ _b\"></span>attivo <span class=\"_ _8\"></span>fornisce <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>prova <span class=\"_ _b\"></span>pi\u00f9 <span class=\"_ _8\"></span>attendibile <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _b\"></span>e, <span class=\"_ _b\"></span>quando<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs6bd\">disponibile, deve essere utilizzato senza alcuna r<span class=\"_ _2\"></span>ettifica.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs6be\">Per <span class=\"_ _1\"> </span>mercato <span class=\"_ _24\"> </span>attivo <span class=\"_ _9\"> </span>si <span class=\"_ _24\"> </span>intende <span class=\"_ _1\"> </span>quello <span class=\"_ _9\"> </span>in <span class=\"_ _24\"> </span>cui <span class=\"_ _1\"> </span>le <span class=\"_ _9\"> </span>operazioni <span class=\"_ _24\"> </span>relative <span class=\"_ _1\"> </span>all\u2019attivit\u00e0 <span class=\"_ _1\"> </span>o <span class=\"_ _1\"> </span>alla <span class=\"_ _9\"> </span>passivit\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs6bf\">si <span class=\"_ _9\"> </span>verificano <span class=\"_ _9\"> </span>con  una <span class=\"_ _9\"> </span>fr<span class=\"_ _2\"></span>equenza <span class=\"_ _9\"> </span>e  con <span class=\"_ _9\"> </span>volumi <span class=\"_ _9\"> </span>sufficienti <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>fornire <span class=\"_ _9\"> </span>informazioni <span class=\"_ _9\"> </span>utili <span class=\"_ _9\"> </span>per  la<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs6c0\">determinazione del prezzo su base continuativa.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs6c1\">Gli elementi fondamentali sono i seguenti:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs6c2\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Identificazione <span class=\"_ _1\"> </span>del <span class=\"_ _1\"> </span>mercato <span class=\"_ _1\"> </span>principale <span class=\"_ _1\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _1\"> </span>o <span class=\"_ _1\"> </span>della <span class=\"_ _1\"> </span>passivit\u00e0 <span class=\"_ _9\"> </span>o, <span class=\"_ _24\"> </span>in <span class=\"_ _1\"> </span>assenza <span class=\"_ _9\"> </span>di <span class=\"_ _24\"> </span>un<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs6c3\">mercato principale, del mer<span class=\"_ _2\"></span>cato pi\u00f9 vantaggioso dell\u2019attivit\u00e0 o della passivit\u00e0;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs6c4\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws1e\">la possibilit\u00e0 per l\u2019entit\u00e0 di effettuar<span class=\"_ _2\"></span>e un\u2019operazione con l\u2019attivit\u00e0 o con la passivit\u00e0 al prezzo<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws1e\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs6c5\">di quel mercato alla data di valutazione.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs6c6\">Il <span class=\"_ _1d\"></span>mercato <span class=\"_ _1d\"></span>principale <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _1d\"></span>quello <span class=\"_ _24\"></span>con <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>maggior <span class=\"_ _1d\"></span>volume <span class=\"_ _24\"></span>e <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>massimo <span class=\"_ _24\"></span>livello <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>attivit\u00e0 <span class=\"_ _24\"></span>o <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>la<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs6c7\">passivit\u00e0. <span class=\"_ _a\"></span>In <span class=\"_ _2\"></span>sua <span class=\"_ _a\"></span>assenza, <span class=\"_ _2\"></span>il <span class=\"_ _a\"></span>mercato <span class=\"_ _2\"></span>pi\u00f9 <span class=\"_ _a\"></span>vantaggioso <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _a\"></span>quello <span class=\"_ _2\"></span>che <span class=\"_ _a\"></span>massimizza <span class=\"_ _2\"></span>l\u2019ammontare <span class=\"_ _a\"></span>che <span class=\"_ _2\"></span>si<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws11e gs6c8\">percepir<span class=\"_ _2\"></span>ebbe per la vendita dell\u2019attivit\u00e0 o che riduce al minimo l\u2019ammontare che si pagherebbe<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs6c9\">per il trasferimento delle passivit\u00e0.<span class=\"_ _567\"> </span></div>A.4.1<span class=\"ff9\"> Livelli di fair value 2 e 3: tecniche di valutazione e<span class=\"_ _567\"> </span></span>input utilizzati<span class=\"_ _567\"> </span>Il <span class=\"_ _1d\"></span>fair <span class=\"_ _1d\"></span>value <span class=\"_ _1d\"></span>delle <span class=\"_ _24\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>passivit\u00e0 <span class=\"_ _1d\"></span>finanziarie <span class=\"_ _24\"></span>\u00e8 <span class=\"_ _1d\"></span>determinato <span class=\"_ _1d\"></span>con <span class=\"_ _1d\"></span>tecniche <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>valutazione <span class=\"_ _1d\"></span>in<span class=\"_ _567\"> </span>relazione alla tipologia dello strumento finanziario valutato.<span class=\"_ _567\"> </span>Per il fair value di livello 2 si utilizzano valutazioni supportate da info provider esterni e applicativi<span class=\"_ _567\"> </span>interni che utilizzano input osservabili direttamente o indir<span class=\"_ _2\"></span>ettamente per l\u2019attivit\u00e0 o la passivit\u00e0,<span class=\"_ _567\"> </span>e comprendono:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">prezzi quotati per attivit\u00e0 o passivit\u00e0 similari in mer<span class=\"_ _2\"></span>cati attivi;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">prezzi quotati per attivit\u00e0 o passivit\u00e0 identiche o similari in mer<span class=\"_ _2\"></span>cati non attivi;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">dati diversi dai prezzi quotati osservabili per l\u2019attivit\u00e0 o passivit\u00e0, per esempio:<span class=\"_ _567\"> </span></span>\u2022 <span class=\"_ _258\"> </span><span class=\"ff8 fc0\"> <span class=\"_ _2e\"> </span>tassi di interesse e curve dei rendimenti osservabili a intervalli comunemente quotati;<span class=\"_ _567\"> </span></span>\u2022 <span class=\"_ _258\"> </span><span class=\"fc0\"> <span class=\"_ _2e\"> </span>volatilit\u00e0 implicite;<span class=\"_ _567\"> </span></span>\u2022 <span class=\"_ _258\"> </span><span class=\"fc0\"> <span class=\"_ _2e\"> </span>spread creditizi;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">input corroborati dal mer<span class=\"_ _2\"></span>cato.<span class=\"_ _567\"> </span></span>Per il fair value di livello 3 si impiegano input non osservabili per l\u2019attivit\u00e0 o per la passivit\u00e0. Il<span class=\"_ _567\"> </span>ricorso <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>tal<span class=\"_ _b\"></span>i <span class=\"_ _a\"></span>input, <span class=\"_ _a\"></span>anche <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>fonte <span class=\"_ _2\"></span>interna, <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>ammesso <span class=\"_ _2\"></span>qualora <span class=\"_ _a\"></span>non <span class=\"_ _2\"></span>siano <span class=\"_ _a\"></span>disponibili <span class=\"_ _2\"></span>informazioni<span class=\"_ _567\"> </span>di  mer<span class=\"_ _2\"></span>cato  osservabili <span class=\"_ _9\"> </span>util<span class=\"_ _b\"></span>i  alla <span class=\"_ _9\"> </span>stima  e  devono <span class=\"_ _9\"> </span>riflettere  le <span class=\"_ _9\"> </span>ipotesi  che <span class=\"_ _38\"> </span>assumerebber<span class=\"_ _2\"></span>o  i<span class=\"_ _567\"> </span>partecipanti al mercato nella determinazione del pr<span class=\"_ _2\"></span>ezzo.<span class=\"_ _567\"> </span>Per <span class=\"_ _8\"></span>il <span class=\"_ _b\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>livello <span class=\"_ _8\"></span>3 <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>specifico <span class=\"_ _8\"></span>riferimento <span class=\"_ _8\"></span>ai <span class=\"_ _b\"></span>derivati <span class=\"_ _8\"></span>OTC <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>divisa <span class=\"_ _8\"></span>estera, <span class=\"_ _b\"></span>l<span class=\"_ _b\"></span>\u2019input<span class=\"_ _567\"> </span>inerente allo spr<span class=\"_ _2\"></span>ead creditizio per la clientela non istituzionale \u00e8 fornito dal modello interno di<span class=\"_ _567\"> </span>rating <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>classifica <span class=\"_ _3\"></span>ogni <span class=\"_ _3\"></span>controparte <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>classi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>rischi <span class=\"_ _3\"></span>aventi <span class=\"_ _a\"></span>probabilit\u00e0 <span class=\"_ _7d\"></span>omogenea <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>insolvenza.<span class=\"_ _567\"> </span>Si segnala, inoltre, l\u2019applicazione del modello Cr<span class=\"_ _2\"></span>edit V<span class=\"_ _2\"></span>alue Adjustment (CV<span class=\"_ _2\"></span>A) per i derivati<span class=\"_ _567\"> </span>OTC <span class=\"_ _1d\"></span>con <span class=\"_ _24\"> </span>lo <span class=\"_ _24\"></span>scopo <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>evidenziare <span class=\"_ _1d\"></span>l\u2019impatto <span class=\"_ _24\"></span>della <span class=\"_ _1d\"></span>qualit\u00e0 <span class=\"_ _24\"></span>creditizia <span class=\"_ _1d\"></span>della <span class=\"_ _24\"></span>controparte, <span class=\"_ _1d\"></span>fattore<span class=\"_ _567\"> </span>intrinseco <span class=\"_ _2\"></span>nella <span class=\"_ _2\"></span>quotazione <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>strumenti obbligazionari <span class=\"_ _a\"></span>ma <span class=\"_ _2\"></span>non in <span class=\"_ _a\"></span>quelli <span class=\"_ _2\"></span>derivati. La <span class=\"_ _a\"></span>modalit\u00e0<span class=\"_ _567\"> </span>attuata consiste nel determinare il fair value mediante attualizzazione del Mark to Market (MTM)<span class=\"_ _567\"> </span>positivo del derivato con il Credit Spr<span class=\"_ _2\"></span>ead ponderato per la vita residua dello strumento.<span class=\"_ _567\"> </span><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls5 wsc4 gs581\">In relazione, invece, ai derivati OTC con Mark to Market (MTM) negativo il modello applicato </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls5 ws11 gs582\">\u00e8 <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>Debit <span class=\"_ _1\"> </span>V<span class=\"_ _2\"></span>alue <span class=\"_ _9\"> </span>Adjustment <span class=\"_ _9\"> </span>(DV<span class=\"_ _2\"></span>A) <span class=\"_ _9\"> </span>con <span class=\"_ _9\"> </span>lo <span class=\"_ _1\"> </span>scopo <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>evidenziare <span class=\"_ _1\"> </span>l\u2019impatto <span class=\"_ _9\"> </span>della <span class=\"_ _9\"> </span>qualit\u00e0 </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls5 ws171 gs583\">del proprio merito cr<span class=\"_ _2\"></span>editizio. Il modello prevede l\u2019applicazione della medesima formula </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls5 wsf6 gs584\">di attualizzazione del CV<span class=\"_ _2\"></span>A al valore negativo (MTM) del derivato con inclusione del Cr<span class=\"_ _2\"></span>edit </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls5 ws0 gs6d7\">spread della banca.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs586\">Si <span class=\"_ _a\"></span>segnala <span class=\"_ _a\"></span>che, <span class=\"_ _2\"></span>nell\u2019applicazione <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>entrambi <span class=\"_ _2\"></span>i <span class=\"_ _a\"></span>modelli <span class=\"_ _a\"></span>(CVA <span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>DV<span class=\"_ _2\"></span>A) <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>ai <span class=\"_ _2\"></span>fini <span class=\"_ _a\"></span>della <span class=\"_ _a\"></span>determinazione </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs587\">dell\u2019impatto <span class=\"_ _8\"></span>della <span class=\"_ _b\"></span>qualit\u00e0 <span class=\"_ _8\"></span>creditizia <span class=\"_ _b\"></span>della <span class=\"_ _8\"></span>controparte, <span class=\"_ _b\"></span>ovvero <span class=\"_ _b\"></span>della <span class=\"_ _8\"></span>qualit\u00e0 <span class=\"_ _8\"></span>del <span class=\"_ _b\"></span>proprio <span class=\"_ _8\"></span>merito </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws18 gs308\">creditizio, viene tenuto in considerazione l\u2019ef<span class=\"_ _2\"></span>fetto di riduzione del rischio di credito in presenza </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs588\">di accordi di collateralizzazione (CSA).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs30a\">Il <span class=\"_ _7d\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _7d\"></span>di <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>e <span class=\"_ _7d\"></span>passivit\u00e0 <span class=\"_ _3\"></span>non <span class=\"_ _7d\"></span>finanziarie <span class=\"_ _3\"></span>(crediti <span class=\"_ _7d\"></span>e <span class=\"_ _7d\"></span>debiti) <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>determinato <span class=\"_ _7d\"></span>con <span class=\"_ _3\"></span>la <span class=\"_ _7d\"></span>metodologia </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs30b\">di <span class=\"_ _24\"></span>analisi <span class=\"_ _24\"></span>dei <span class=\"_ _24\"></span>DCF <span class=\"_ _24\"></span>(discounted <span class=\"_ _24\"></span>cash <span class=\"_ _24\"></span>flows); <span class=\"_ _24\"></span>il <span class=\"_ _24\"></span>modulo <span class=\"_ _24\"></span>in <span class=\"_ _24\"></span>uso <span class=\"_ _24\"></span>consente <span class=\"_ _24\"></span>di <span class=\"_ _24\"></span>integrare <span class=\"_ _1d\"></span>in <span class=\"_ _24\"> </span>modo </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs6d8\">consistente <span class=\"_ _9\"> </span>nella <span class=\"_ _9\"> </span>valutazione <span class=\"_ _9\"> </span>del <span class=\"_ _38\"> </span>fair <span class=\"_ _9\"> </span>value <span class=\"_ _9\"> </span>elementi <span class=\"_ _9\"> </span>di <span class=\"_ _38\"> </span>mercato, <span class=\"_ _9\"> </span>caratteristiche <span class=\"_ _9\"> </span>finanziarie </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs30c\">dell\u2019operazione e componenti di rischio di credito.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws18 gs30e\">Con riferimento alle \u201cattivit\u00e0 e passivit\u00e0 non valutate al fair value o valutate al fair value su base </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs6d9\">non ricorrente\u201d <span class=\"_ _2\"></span>per cui il cui il fair <span class=\"_ _2\"></span>value \u00e8 fornito ai soli fini dell\u2019informativa di <span class=\"_ _2\"></span>nota integrativa, </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs30f\">si precisa quanto segue:</div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs6da\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws86\">per i crediti il fair value \u00e8 calcolato per le posizioni performing oltr<span class=\"_ _2\"></span>e il breve termine </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs4a4\">mediante <span class=\"_ _1\"> </span>tecnica <span class=\"_ _9\"> </span>di <span class=\"_ _24\"> </span>valutazione <span class=\"_ _9\"> </span>che <span class=\"_ _1\"> </span>prevede <span class=\"_ _1\"> </span>l\u2019attualizzazione <span class=\"_ _1\"> </span>dei <span class=\"_ _9\"> </span>flussi <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>cassa <span class=\"_ _9\"> </span>attesi </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws9e gs4a5\">considerando, altre al tasso fr<span class=\"_ _2\"></span>ee risk, il rischio di credito della relazione (in termini di PD e </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsdf gs58a\">LGD rilevato nei modelli di rating interno in uso), mentre per le posizioni non performing e </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs58b\">per quelle <span class=\"_ _b\"></span>performing <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>breve termine il <span class=\"_ _b\"></span>valore di <span class=\"_ _b\"></span>bilancio <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _b\"></span>considerato una <span class=\"_ _b\"></span>ragionevole </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs4a7\">approssimazione <span class=\"_ _a\"></span>del fair <span class=\"_ _a\"></span>value. In <span class=\"_ _a\"></span>generale gli <span class=\"_ _a\"></span>stessi sono <span class=\"_ _a\"></span>classificati al <span class=\"_ _a\"></span>Livello 3, <span class=\"_ _a\"></span>fatto salvo </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs4a8\">nel <span class=\"_ _24\"> </span>caso <span class=\"_ _1\"> </span>in <span class=\"_ _1\"> </span>cui <span class=\"_ _24\"> </span>la <span class=\"_ _1\"> </span>significativit\u00e0 <span class=\"_ _1\"> </span>degli <span class=\"_ _24\"> </span>input <span class=\"_ _1\"> </span>osservabili <span class=\"_ _1\"> </span>rispetto <span class=\"_ _24\"> </span>all\u2019intera <span class=\"_ _1\"> </span>valutazione <span class=\"_ _1\"> </span>sia </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs6db\">superiore a una soglia pr<span class=\"_ _2\"></span>efissata (Livello 2), ovvero nel caso di attivit\u00e0 <span class=\"_ _2\"></span>in via di dismissione </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws16 gs6dc\">/ transazioni in corso di perfezionamento alla data di riferimento (Livello 1). T<span class=\"_ _3\"></span>enuto conto </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws9a gs4aa\">dell\u2019attuale contesto del mercato dei cr<span class=\"_ _2\"></span>editi, con particolare riferimento ai non performing </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws103 gs4ab\">loans, detto fair value (Livello 2 e 3), determinato tenendo conto di ipotesi multi-scenario </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws200 gs58c\">che prevedono la combinazione tra la gestione interna e i c.d. \u201cdisposal scenario\u201d, </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws176 gs58d\">potrebbe non rappr<span class=\"_ _2\"></span>esentare l\u2019eventuale exit price in considerazione di un certo margine </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs58e\">di aleatoriet\u00e0 comunque insito nelle componenti di formazione del prezzo considerate da </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs6dd\">un potenziale terzo acquirente;</div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs6de\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _9\"> </span>debiti <span class=\"_ _9\"> </span>e <span class=\"_ _38\"> </span>i <span class=\"_ _9\"> </span>certificati <span class=\"_ _9\"> </span>di  deposito <span class=\"_ _9\"> </span>emessi <span class=\"_ _9\"> </span>sono <span class=\"_ _9\"> </span>esposti <span class=\"_ _9\"> </span>al <span class=\"_ _38\"> </span>loro <span class=\"_ _9\"> </span>valore <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>bilancio, <span class=\"_ _9\"> </span>che </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs6df\">rappresenta una ragionevole appr<span class=\"_ _2\"></span>ossimazione del fair value (Livello 3);<span class=\"_ _567\"> </span></div>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws238\">per i prestiti obbligazionari emessi, il fair value \u00e8 calcolato secondo la metodologia di<span class=\"_ _567\"> </span></span>attualizzazione dei flussi di cassa, applicando un credit spr<span class=\"_ _2\"></span>ead (Livello 2);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws140\">attivit\u00e0 materiali detenute a scopo di investimento: il fair value \u00e8 determinato sulla base<span class=\"_ _567\"> </span></span>di una stima effettuata utilizzando una serie di fonti informative r<span class=\"_ _2\"></span>elative al mercato<span class=\"_ _567\"> </span>immobiliare <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>apportando <span class=\"_ _9\"> </span>le  opportune <span class=\"_ _9\"> </span>r<span class=\"_ _2\"></span>ettifiche/incrementi <span class=\"_ _9\"> </span>in <span class=\"_ _38\"> </span>relazione <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>parametri<span class=\"_ _567\"> </span>quali <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>localizzazione, <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>consistenza, <span class=\"_ _9\"> </span>la <span class=\"_ _1\"> </span>vetust\u00e0, <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>destinazione <span class=\"_ _9\"> </span>d\u2019uso <span class=\"_ _9\"> </span>dei <span class=\"_ _9\"> </span>locali <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>la<span class=\"_ _567\"> </span>manutenzione straordinaria, nonch\u00e9 mediante il confr<span class=\"_ _2\"></span>onto con la stima eseguita da esperti<span class=\"_ _567\"> </span>esterni indipendenti (Livello 3).<span class=\"_ _567\"> </span>A.4.2<span class=\"ff9\"> Pr<span class=\"_ _2\"></span>ocessi e sensibilit\u00e0 delle valutazioni<span class=\"_ _567\"> </span></span>Le tecniche di valutazione e gli input selezionati sono utilizzati in modo costante nel tempo, salvo<span class=\"_ _567\"> </span>che <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>verifichino <span class=\"_ _1d\"></span>circostanze <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>rendano <span class=\"_ _8\"></span>necessaria <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>loro <span class=\"_ _8\"></span>sostituzione <span class=\"_ _8\"></span>o <span class=\"_ _1d\"></span>modifica <span class=\"_ _8\"></span>quali <span class=\"_ _8\"></span>ad<span class=\"_ _567\"> </span>esempio: lo sviluppo di nuovi mercati, la disponibilit\u00e0 e/o indisponibilit\u00e0 di nuove informazioni,<span class=\"_ _567\"> </span>il miglioramento delle tecniche stesse di valutazione.<span class=\"_ _567\"> </span>ll  pr<span class=\"_ _2\"></span>ocesso  di  valutazione  degli <span class=\"_ _38\"> </span>strumenti  finanziari  si <span class=\"_ _38\"> </span>articola  nelle  fasi <span class=\"_ _38\"> </span>sotto  di  seguito<span class=\"_ _567\"> </span>sintetizzate:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">per ogni asset class sono identificati i parametri di mer<span class=\"_ _2\"></span>cato e le modalit\u00e0 secondo le quali<span class=\"_ _567\"> </span></span>tali dati devono essere r<span class=\"_ _2\"></span>ecepiti e utilizzati;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws90\">i parametri di mercato utilizzati sono contr<span class=\"_ _2\"></span>ollati sia con riferimento alla loro integrit\u00e0 sia nel<span class=\"_ _567\"> </span></span>loro utilizzo nelle modalit\u00e0 applicative;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws21\">le metodologie utilizzate per le valutazioni sono confrontate con le prassi di mer<span class=\"_ _2\"></span>cato in<span class=\"_ _567\"> </span></span>modo da individuare eventuali evoluzioni e definir<span class=\"_ _2\"></span>e modifiche alle valutazioni.<span class=\"_ _567\"> </span>Con riferimento <span class=\"_ _b\"></span>agli strumenti <span class=\"_ _b\"></span>finanziari <span class=\"_ _b\"></span>oggetto di <span class=\"_ _b\"></span>valutazione al <span class=\"_ _b\"></span>fair <span class=\"_ _b\"></span>value su <span class=\"_ _b\"></span>base ricorrente<span class=\"_ _567\"> </span>classificati <span class=\"_ _a\"></span>nel <span class=\"_ _2\"></span>Livello <span class=\"_ _a\"></span>3, <span class=\"_ _a\"></span>non <span class=\"_ _2\"></span>viene <span class=\"_ _a\"></span>fornita <span class=\"_ _2\"></span>l\u2019analisi <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>sensibilit\u00e0 <span class=\"_ _a\"></span>stante <span class=\"_ _2\"></span>la <span class=\"_ _a\"></span>loro <span class=\"_ _a\"></span>natura, <span class=\"_ _a\"></span>salvo <span class=\"_ _2\"></span>quanto<span class=\"_ _567\"> </span>successivamente indicato.<span class=\"_ _567\"> </span><div class=\"t m0 h42 ff6 fsa fc0 sc0 ls0 ws0 gs6fc\">A.4.3<span class=\"ff9\"> Gerar<span class=\"_ _2\"></span>chia del fair value<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs6fd\">Con <span class=\"_ _b\"></span>riferimento <span class=\"_ _8\"></span>alle <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>passivit\u00e0 <span class=\"_ _b\"></span>finanziarie <span class=\"_ _b\"></span>oggetto <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>valutazione <span class=\"_ _b\"></span>al <span class=\"_ _8\"></span>fair <span class=\"_ _b\"></span>value <span class=\"_ _b\"></span>su <span class=\"_ _8\"></span>base </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs6fe\">ricorrente, la classificazione sulla base <span class=\"_ _b\"></span>della predetta gerarchia di livelli riflette <span class=\"_ _b\"></span>la significativit\u00e0 </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs6ff\">degli input utilizzati nelle valutazioni.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs700\">La <span class=\"_ _b\"></span>perdita <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>qualifica <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>mer<span class=\"_ _2\"></span>cato <span class=\"_ _8\"></span>attivo <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>un\u2019attivit\u00e0 <span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>passivit\u00e0 <span class=\"_ _8\"></span>comporta <span class=\"_ _8\"></span>la <span class=\"_ _b\"></span>modifica <span class=\"_ _8\"></span>della </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs701\">tecnica di <span class=\"_ _b\"></span>valutazione <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>degli <span class=\"_ _b\"></span>input <span class=\"_ _b\"></span>utilizzati <span class=\"_ _b\"></span>determinando <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>classificazione <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>fair <span class=\"_ _b\"></span>value in </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs702\">un livello inferiore della gerar<span class=\"_ _2\"></span>chia.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2fe gs703\">La tecnica di valutazione prescelta \u00e8 utilizzata in modo costante nel tempo, salvo che </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs704\">sopraggiungano <span class=\"_ _24\"></span>circostanze <span class=\"_ _1d\"></span>che <span class=\"_ _1\"> </span>rendano <span class=\"_ _1d\"></span>necessario <span class=\"_ _24\"> </span>sostituirla <span class=\"_ _1\"> </span>con <span class=\"_ _24\"></span>un\u2019altra <span class=\"_ _24\"> </span>pi\u00f9 <span class=\"_ _24\"> </span>significativa </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws14a gs705\">come nel caso di sviluppo di nuovi mercati, disponibilit\u00e0 di nuove informazioni, cambi delle </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs706\">condizioni <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>mercato. <span class=\"_ _b\"></span>Ci\u00f2 <span class=\"_ _b\"></span>comporta <span class=\"_ _8\"></span>che <span class=\"_ _b\"></span>un\u2019attivit\u00e0 <span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>passivit\u00e0 <span class=\"_ _8\"></span>valutata <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>momenti <span class=\"_ _b\"></span>differenti </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs707\">potr\u00e0 essere classificata in un livello diverso della gerar<span class=\"_ _2\"></span>chia.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs708\">L<span class=\"_ _a\"></span>\u2019applicazione dei principi adottati per la determinazione dei livelli avviene mensilmente<span class=\"_ _567\"> </span></div><div class=\"t m0 h42 ff6 fsa fc0 sc0 ls0 ws0 gs709\">A.4.4 <span class=\"ff9\">Altr<span class=\"_ _2\"></span>e informazioni<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs70a\">Nessuna ulteriore informazione oltr<span class=\"_ _2\"></span>e a quelle fornite in precedenza.<span class=\"_ _567\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-722": {
   "value": "A.4<span class=\"ff5 fs9\"> Infor<span class=\"_ _b\"></span>mativa sul fair value<span class=\"_ _567\"> </span></span>Informativa di natura qualitativa<span class=\"_ _567\"> </span>Nel principio contabile IFRS <span class=\"_ _2\"></span>13 \u201cMisurazione del fair value\u201d il <span class=\"_ _2\"></span>fair value \u00e8 definito come il <span class=\"_ _2\"></span>prezzo<span class=\"_ _567\"> </span>che sarebbe ricevuto nel caso di vendita di un\u2019attivit\u00e0 o pagato per trasferir<span class=\"_ _2\"></span>e una passivit\u00e0 in una<span class=\"_ _567\"> </span>transazione <span class=\"_ _2\"></span>ordinaria <span class=\"_ _a\"></span>tra partecipanti <span class=\"_ _a\"></span>al <span class=\"_ _2\"></span>mercato <span class=\"_ _2\"></span>(exit <span class=\"_ _2\"></span>price). <span class=\"_ _2\"></span>La <span class=\"_ _2\"></span>definizione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>contenuta<span class=\"_ _567\"> </span>nell\u2019IFRS <span class=\"_ _3\"></span>13 <span class=\"_ _3\"></span>rende <span class=\"_ _3\"></span>evidente <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>tecniche <span class=\"_ _a\"></span>di <span class=\"_ _3\"></span>misurazione <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>market <span class=\"_ _a\"></span>based <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>entity <span class=\"_ _3\"></span>specific.<span class=\"_ _567\"> </span>Il principio contabile indicato prevede l\u2019obbligo di fornir<span class=\"_ _2\"></span>e sia informazioni riguardanti le tecniche<span class=\"_ _567\"> </span>di valutazione e i parametri utilizzati per la valutazione delle attivit\u00e0 e delle passivit\u00e0 valutate<span class=\"_ _567\"> </span>al fair value su base ricorrente o su base non ricorr<span class=\"_ _2\"></span>ente dopo la prima iscrizione in bilancio, sia<span class=\"_ _567\"> </span>informazioni in merito agli effetti sulla r<span class=\"_ _2\"></span>edditivit\u00e0 complessiva delle valutazioni degli strumenti<span class=\"_ _567\"> </span>valutati utilizzando in misura efficace parametri non osservabili.<span class=\"_ _567\"> </span>Quando non \u00e8 rilevabile un prezzo per un\u2019attivit\u00e0 o una passivit\u00e0 identica, si valuta il fair value<span class=\"_ _567\"> </span>applicando una tecnica di valutazione che massimizzi l\u2019utilizzo di input osservabili rilevanti e<span class=\"_ _567\"> </span>riduca al minimo l\u2019utilizzo di input non osservabili.<span class=\"_ _567\"> </span>In <span class=\"_ _1d\"></span>base <span class=\"_ _1d\"></span>al <span class=\"_ _1d\"></span>principio <span class=\"_ _1d\"></span>IFRS <span class=\"_ _1d\"></span>13 <span class=\"_ _1d\"></span>e <span class=\"_ _24\"></span>ai <span class=\"_ _1d\"></span>fini <span class=\"_ _1d\"></span>dalla <span class=\"_ _1d\"></span>determinazione <span class=\"_ _1d\"></span>del <span class=\"_ _1d\"></span>fair <span class=\"_ _1d\"></span>value <span class=\"_ _24\"></span>dei <span class=\"_ _8\"></span>derivat<span class=\"_ _b\"></span>i <span class=\"_ _1d\"></span>OTC <span class=\"_ _1d\"></span>va<span class=\"_ _567\"> </span>considerato il rischio di controparte.<span class=\"_ _567\"> </span>La <span class=\"_ _1d\"></span>gerarchia <span class=\"_ _8\"></span>del <span class=\"_ _1d\"></span>fair <span class=\"_ _1d\"></span>value <span class=\"_ _24\"></span>prevede <span class=\"_ _8\"></span>3 <span class=\"_ _1d\"></span>livelli. <span class=\"_ _1d\"></span>\u00c8 <span class=\"_ _1d\"></span>attribuita <span class=\"_ _1d\"></span>la <span class=\"_ _24\"></span>massima <span class=\"_ _1d\"></span>priorit\u00e0 <span class=\"_ _1d\"></span>ai <span class=\"_ _1d\"></span>prezzi <span class=\"_ _8\"></span>quotati<span class=\"_ _567\"> </span>(non <span class=\"_ _b\"></span>rettificati) <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>mercati <span class=\"_ _b\"></span>attivi <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>passivit\u00e0 <span class=\"_ _b\"></span>identiche <span class=\"_ _8\"></span>(dati <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>Livello <span class=\"_ _b\"></span>1) <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>priorit\u00e0<span class=\"_ _567\"> </span>minima agli input non osservabili (dati di Livello 2 e 3). La gerarchia del fair value d\u00e0 priorit\u00e0 agli<span class=\"_ _567\"> </span>input delle tecniche di valutazione e non alle tecniche adottate per valutare il fair value. Una<span class=\"_ _567\"> </span>valutazione del fair value sviluppata utilizzando una tecnica del valore attuale potr<span class=\"_ _2\"></span>ebbe pertanto<span class=\"_ _567\"> </span>essere classificata nel <span class=\"_ _b\"></span>Livello <span class=\"_ _b\"></span>2 o <span class=\"_ _b\"></span>3, <span class=\"_ _b\"></span>secondo <span class=\"_ _b\"></span>gli input <span class=\"_ _b\"></span>significativi <span class=\"_ _b\"></span>per l\u2019intera <span class=\"_ _b\"></span>valutazione <span class=\"_ _b\"></span>e del<span class=\"_ _567\"> </span>livello della gerarchia del fair value in cui tali dati sono classificati.<span class=\"_ _567\"> </span>Fair value determinato con input di livello 1<span class=\"_ _567\"> </span>Il <span class=\"_ _24\"></span>fair <span class=\"_ _24\"></span>value <span class=\"_ _24\"></span>\u00e8 <span class=\"_ _24\"></span>di <span class=\"_ _24\"> </span>livello <span class=\"_ _24\"> </span>1 <span class=\"_ _24\"> </span>se <span class=\"_ _24\"> </span>determinato <span class=\"_ _24\"> </span>in <span class=\"_ _24\"> </span>base <span class=\"_ _24\"> </span>a <span class=\"_ _24\"> </span>prezzi <span class=\"_ _24\"></span>quotati <span class=\"_ _24\"></span>(non <span class=\"_ _24\"> </span>rettificati) <span class=\"_ _24\"></span>in <span class=\"_ _24\"></span>mercati<span class=\"_ _567\"> </span>attivi <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>passivit\u00e0 <span class=\"_ _8\"></span>identiche <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>cui <span class=\"_ _8\"></span>l\u2019entit\u00e0 <span class=\"_ _b\"></span>pu\u00f2 <span class=\"_ _8\"></span>accedere <span class=\"_ _b\"></span>alla <span class=\"_ _8\"></span>data <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>valutazione. <span class=\"_ _8\"></span>Un<span class=\"_ _567\"> </span>prezzo quotato <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>mercato <span class=\"_ _b\"></span>attivo <span class=\"_ _8\"></span>fornisce <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>prova <span class=\"_ _b\"></span>pi\u00f9 <span class=\"_ _8\"></span>attendibile <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _b\"></span>e, <span class=\"_ _b\"></span>quando<span class=\"_ _567\"> </span>disponibile, deve essere utilizzato senza alcuna r<span class=\"_ _2\"></span>ettifica.<span class=\"_ _567\"> </span>Per <span class=\"_ _1\"> </span>mercato <span class=\"_ _24\"> </span>attivo <span class=\"_ _9\"> </span>si <span class=\"_ _24\"> </span>intende <span class=\"_ _1\"> </span>quello <span class=\"_ _9\"> </span>in <span class=\"_ _24\"> </span>cui <span class=\"_ _1\"> </span>le <span class=\"_ _9\"> </span>operazioni <span class=\"_ _24\"> </span>relative <span class=\"_ _1\"> </span>all\u2019attivit\u00e0 <span class=\"_ _1\"> </span>o <span class=\"_ _1\"> </span>alla <span class=\"_ _9\"> </span>passivit\u00e0<span class=\"_ _567\"> </span>si <span class=\"_ _9\"> </span>verificano <span class=\"_ _9\"> </span>con  una <span class=\"_ _9\"> </span>fr<span class=\"_ _2\"></span>equenza <span class=\"_ _9\"> </span>e  con <span class=\"_ _9\"> </span>volumi <span class=\"_ _9\"> </span>sufficienti <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>fornire <span class=\"_ _9\"> </span>informazioni <span class=\"_ _9\"> </span>utili <span class=\"_ _9\"> </span>per  la<span class=\"_ _567\"> </span>determinazione del prezzo su base continuativa.<span class=\"_ _567\"> </span>Gli elementi fondamentali sono i seguenti:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Identificazione <span class=\"_ _1\"> </span>del <span class=\"_ _1\"> </span>mercato <span class=\"_ _1\"> </span>principale <span class=\"_ _1\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _1\"> </span>o <span class=\"_ _1\"> </span>della <span class=\"_ _1\"> </span>passivit\u00e0 <span class=\"_ _9\"> </span>o, <span class=\"_ _24\"> </span>in <span class=\"_ _1\"> </span>assenza <span class=\"_ _9\"> </span>di <span class=\"_ _24\"> </span>un<span class=\"_ _567\"> </span></span>mercato principale, del mer<span class=\"_ _2\"></span>cato pi\u00f9 vantaggioso dell\u2019attivit\u00e0 o della passivit\u00e0;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws1e\">la possibilit\u00e0 per l\u2019entit\u00e0 di effettuar<span class=\"_ _2\"></span>e un\u2019operazione con l\u2019attivit\u00e0 o con la passivit\u00e0 al prezzo<span class=\"_ _567\"> </span></span>di quel mercato alla data di valutazione.<span class=\"_ _567\"> </span>Il <span class=\"_ _1d\"></span>mercato <span class=\"_ _1d\"></span>principale <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _1d\"></span>quello <span class=\"_ _24\"></span>con <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>maggior <span class=\"_ _1d\"></span>volume <span class=\"_ _24\"></span>e <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>massimo <span class=\"_ _24\"></span>livello <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>attivit\u00e0 <span class=\"_ _24\"></span>o <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>la<span class=\"_ _567\"> </span>passivit\u00e0. <span class=\"_ _a\"></span>In <span class=\"_ _2\"></span>sua <span class=\"_ _a\"></span>assenza, <span class=\"_ _2\"></span>il <span class=\"_ _a\"></span>mercato <span class=\"_ _2\"></span>pi\u00f9 <span class=\"_ _a\"></span>vantaggioso <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _a\"></span>quello <span class=\"_ _2\"></span>che <span class=\"_ _a\"></span>massimizza <span class=\"_ _2\"></span>l\u2019ammontare <span class=\"_ _a\"></span>che <span class=\"_ _2\"></span>si<span class=\"_ _567\"> </span>percepir<span class=\"_ _2\"></span>ebbe per la vendita dell\u2019attivit\u00e0 o che riduce al minimo l\u2019ammontare che si pagherebbe<span class=\"_ _567\"> </span>per il trasferimento delle passivit\u00e0.<span class=\"_ _567\"> </span><div class=\"t m0 h42 ff6 fsa fc0 sc0 ls0 ws0 gs6e1\">A.4.1<span class=\"ff9\"> Livelli di fair value 2 e 3: tecniche di valutazione e<span class=\"_ _567\"> </span></span><span class=\"ff9\"> </span></div><div class=\"t m0 h11 ff9 fsa fc0 sc0 ls0 ws0 gs6e2\">input utilizzati<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs6e3\">Il <span class=\"_ _1d\"></span>fair <span class=\"_ _1d\"></span>value <span class=\"_ _1d\"></span>delle <span class=\"_ _24\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>passivit\u00e0 <span class=\"_ _1d\"></span>finanziarie <span class=\"_ _24\"></span>\u00e8 <span class=\"_ _1d\"></span>determinato <span class=\"_ _1d\"></span>con <span class=\"_ _1d\"></span>tecniche <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>valutazione <span class=\"_ _1d\"></span>in<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs6e4\">relazione alla tipologia dello strumento finanziario valutato.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws24e gs6e5\">Per il fair value di livello 2 si utilizzano valutazioni supportate da info provider esterni e applicativi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws55 gs6e6\">interni che utilizzano input osservabili direttamente o indir<span class=\"_ _2\"></span>ettamente per l\u2019attivit\u00e0 o la passivit\u00e0,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs6e7\">e comprendono:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs6e8\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">prezzi quotati per attivit\u00e0 o passivit\u00e0 similari in mer<span class=\"_ _2\"></span>cati attivi;<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs6e9\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">prezzi quotati per attivit\u00e0 o passivit\u00e0 identiche o similari in mer<span class=\"_ _2\"></span>cati non attivi;<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs6ea\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">dati diversi dai prezzi quotati osservabili per l\u2019attivit\u00e0 o passivit\u00e0, per esempio:<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff7 fs3 fc2 sc0 ls0 ws0 gs6eb\">\u2022 <span class=\"_ _258\"> </span><span class=\"ff8 fc0\"> <span class=\"_ _2e\"> </span>tassi di interesse e curve dei rendimenti osservabili a intervalli comunemente quotati;<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff7 fs3 fc2 sc0 ls0 ws0 gs6ec\">\u2022 <span class=\"_ _258\"> </span><span class=\"fc0\"> <span class=\"_ _2e\"> </span>volatilit\u00e0 implicite;<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff7 fs3 fc2 sc0 ls0 ws0 gs6ed\">\u2022 <span class=\"_ _258\"> </span><span class=\"fc0\"> <span class=\"_ _2e\"> </span>spread creditizi;<span class=\"_ _567\"> </span></span><span class=\"fc0\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs6ee\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">input corroborati dal mer<span class=\"_ _2\"></span>cato.<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws11c gs6ef\">Per il fair value di livello 3 si impiegano input non osservabili per l\u2019attivit\u00e0 o per la passivit\u00e0. Il<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs6f0\">ricorso <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>tal<span class=\"_ _b\"></span>i <span class=\"_ _a\"></span>input, <span class=\"_ _a\"></span>anche <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>fonte <span class=\"_ _2\"></span>interna, <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>ammesso <span class=\"_ _2\"></span>qualora <span class=\"_ _a\"></span>non <span class=\"_ _2\"></span>siano <span class=\"_ _a\"></span>disponibili <span class=\"_ _2\"></span>informazioni<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs6f1\">di  mer<span class=\"_ _2\"></span>cato  osservabili <span class=\"_ _9\"> </span>util<span class=\"_ _b\"></span>i  alla <span class=\"_ _9\"> </span>stima  e  devono <span class=\"_ _9\"> </span>riflettere  le <span class=\"_ _9\"> </span>ipotesi  che <span class=\"_ _38\"> </span>assumerebber<span class=\"_ _2\"></span>o  i<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs6f2\">partecipanti al mercato nella determinazione del pr<span class=\"_ _2\"></span>ezzo.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs6f3\">Per <span class=\"_ _8\"></span>il <span class=\"_ _b\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>livello <span class=\"_ _8\"></span>3 <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>specifico <span class=\"_ _8\"></span>riferimento <span class=\"_ _8\"></span>ai <span class=\"_ _b\"></span>derivati <span class=\"_ _8\"></span>OTC <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>divisa <span class=\"_ _8\"></span>estera, <span class=\"_ _b\"></span>l<span class=\"_ _b\"></span>\u2019input<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsad gs6f4\">inerente allo spr<span class=\"_ _2\"></span>ead creditizio per la clientela non istituzionale \u00e8 fornito dal modello interno di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs6f5\">rating <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>classifica <span class=\"_ _3\"></span>ogni <span class=\"_ _3\"></span>controparte <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>classi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>rischi <span class=\"_ _3\"></span>aventi <span class=\"_ _a\"></span>probabilit\u00e0 <span class=\"_ _7d\"></span>omogenea <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>insolvenza.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsde gs6f6\">Si segnala, inoltre, l\u2019applicazione del modello Cr<span class=\"_ _2\"></span>edit V<span class=\"_ _2\"></span>alue Adjustment (CV<span class=\"_ _2\"></span>A) per i derivati<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs6f7\">OTC <span class=\"_ _1d\"></span>con <span class=\"_ _24\"> </span>lo <span class=\"_ _24\"></span>scopo <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>evidenziare <span class=\"_ _1d\"></span>l\u2019impatto <span class=\"_ _24\"></span>della <span class=\"_ _1d\"></span>qualit\u00e0 <span class=\"_ _24\"></span>creditizia <span class=\"_ _1d\"></span>della <span class=\"_ _24\"></span>controparte, <span class=\"_ _1d\"></span>fattore<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs6f8\">intrinseco <span class=\"_ _2\"></span>nella <span class=\"_ _2\"></span>quotazione <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>strumenti obbligazionari <span class=\"_ _a\"></span>ma <span class=\"_ _2\"></span>non in <span class=\"_ _a\"></span>quelli <span class=\"_ _2\"></span>derivati. La <span class=\"_ _a\"></span>modalit\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf8 gs6f9\">attuata consiste nel determinare il fair value mediante attualizzazione del Mark to Market (MTM)<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs6fa\">positivo del derivato con il Credit Spr<span class=\"_ _2\"></span>ead ponderato per la vita residua dello strumento.<span class=\"_ _567\"> </span></div>In relazione, invece, ai derivati OTC con Mark to Market (MTM) negativo il modello applicato \u00e8 <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>Debit <span class=\"_ _1\"> </span>V<span class=\"_ _2\"></span>alue <span class=\"_ _9\"> </span>Adjustment <span class=\"_ _9\"> </span>(DV<span class=\"_ _2\"></span>A) <span class=\"_ _9\"> </span>con <span class=\"_ _9\"> </span>lo <span class=\"_ _1\"> </span>scopo <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>evidenziare <span class=\"_ _1\"> </span>l\u2019impatto <span class=\"_ _9\"> </span>della <span class=\"_ _9\"> </span>qualit\u00e0 del proprio merito cr<span class=\"_ _2\"></span>editizio. Il modello prevede l\u2019applicazione della medesima formula di attualizzazione del CV<span class=\"_ _2\"></span>A al valore negativo (MTM) del derivato con inclusione del Cr<span class=\"_ _2\"></span>edit spread della banca.<span class=\"_ _567\"> </span>Si <span class=\"_ _a\"></span>segnala <span class=\"_ _a\"></span>che, <span class=\"_ _2\"></span>nell\u2019applicazione <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>entrambi <span class=\"_ _2\"></span>i <span class=\"_ _a\"></span>modelli <span class=\"_ _a\"></span>(CVA <span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>DV<span class=\"_ _2\"></span>A) <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>ai <span class=\"_ _2\"></span>fini <span class=\"_ _a\"></span>della <span class=\"_ _a\"></span>determinazione dell\u2019impatto <span class=\"_ _8\"></span>della <span class=\"_ _b\"></span>qualit\u00e0 <span class=\"_ _8\"></span>creditizia <span class=\"_ _b\"></span>della <span class=\"_ _8\"></span>controparte, <span class=\"_ _b\"></span>ovvero <span class=\"_ _b\"></span>della <span class=\"_ _8\"></span>qualit\u00e0 <span class=\"_ _8\"></span>del <span class=\"_ _b\"></span>proprio <span class=\"_ _8\"></span>merito creditizio, viene tenuto in considerazione l\u2019ef<span class=\"_ _2\"></span>fetto di riduzione del rischio di credito in presenza di accordi di collateralizzazione (CSA).<span class=\"_ _567\"> </span>Il <span class=\"_ _7d\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _7d\"></span>di <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>e <span class=\"_ _7d\"></span>passivit\u00e0 <span class=\"_ _3\"></span>non <span class=\"_ _7d\"></span>finanziarie <span class=\"_ _3\"></span>(crediti <span class=\"_ _7d\"></span>e <span class=\"_ _7d\"></span>debiti) <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>determinato <span class=\"_ _7d\"></span>con <span class=\"_ _3\"></span>la <span class=\"_ _7d\"></span>metodologia di <span class=\"_ _24\"></span>analisi <span class=\"_ _24\"></span>dei <span class=\"_ _24\"></span>DCF <span class=\"_ _24\"></span>(discounted <span class=\"_ _24\"></span>cash <span class=\"_ _24\"></span>flows); <span class=\"_ _24\"></span>il <span class=\"_ _24\"></span>modulo <span class=\"_ _24\"></span>in <span class=\"_ _24\"></span>uso <span class=\"_ _24\"></span>consente <span class=\"_ _24\"></span>di <span class=\"_ _24\"></span>integrare <span class=\"_ _1d\"></span>in <span class=\"_ _24\"> </span>modo consistente <span class=\"_ _9\"> </span>nella <span class=\"_ _9\"> </span>valutazione <span class=\"_ _9\"> </span>del <span class=\"_ _38\"> </span>fair <span class=\"_ _9\"> </span>value <span class=\"_ _9\"> </span>elementi <span class=\"_ _9\"> </span>di <span class=\"_ _38\"> </span>mercato, <span class=\"_ _9\"> </span>caratteristiche <span class=\"_ _9\"> </span>finanziarie dell\u2019operazione e componenti di rischio di credito.<span class=\"_ _567\"> </span>Con riferimento alle \u201cattivit\u00e0 e passivit\u00e0 non valutate al fair value o valutate al fair value su base non ricorrente\u201d <span class=\"_ _2\"></span>per cui il cui il fair <span class=\"_ _2\"></span>value \u00e8 fornito ai soli fini dell\u2019informativa di <span class=\"_ _2\"></span>nota integrativa, si precisa quanto segue: <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws86\">per i crediti il fair value \u00e8 calcolato per le posizioni performing oltr<span class=\"_ _2\"></span>e il breve termine </span>mediante <span class=\"_ _1\"> </span>tecnica <span class=\"_ _9\"> </span>di <span class=\"_ _24\"> </span>valutazione <span class=\"_ _9\"> </span>che <span class=\"_ _1\"> </span>prevede <span class=\"_ _1\"> </span>l\u2019attualizzazione <span class=\"_ _1\"> </span>dei <span class=\"_ _9\"> </span>flussi <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>cassa <span class=\"_ _9\"> </span>attesi considerando, altre al tasso fr<span class=\"_ _2\"></span>ee risk, il rischio di credito della relazione (in termini di PD e LGD rilevato nei modelli di rating interno in uso), mentre per le posizioni non performing e per quelle <span class=\"_ _b\"></span>performing <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>breve termine il <span class=\"_ _b\"></span>valore di <span class=\"_ _b\"></span>bilancio <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _b\"></span>considerato una <span class=\"_ _b\"></span>ragionevole approssimazione <span class=\"_ _a\"></span>del fair <span class=\"_ _a\"></span>value. In <span class=\"_ _a\"></span>generale gli <span class=\"_ _a\"></span>stessi sono <span class=\"_ _a\"></span>classificati al <span class=\"_ _a\"></span>Livello 3, <span class=\"_ _a\"></span>fatto salvo nel <span class=\"_ _24\"> </span>caso <span class=\"_ _1\"> </span>in <span class=\"_ _1\"> </span>cui <span class=\"_ _24\"> </span>la <span class=\"_ _1\"> </span>significativit\u00e0 <span class=\"_ _1\"> </span>degli <span class=\"_ _24\"> </span>input <span class=\"_ _1\"> </span>osservabili <span class=\"_ _1\"> </span>rispetto <span class=\"_ _24\"> </span>all\u2019intera <span class=\"_ _1\"> </span>valutazione <span class=\"_ _1\"> </span>sia superiore a una soglia pr<span class=\"_ _2\"></span>efissata (Livello 2), ovvero nel caso di attivit\u00e0 <span class=\"_ _2\"></span>in via di dismissione / transazioni in corso di perfezionamento alla data di riferimento (Livello 1). T<span class=\"_ _3\"></span>enuto conto dell\u2019attuale contesto del mercato dei cr<span class=\"_ _2\"></span>editi, con particolare riferimento ai non performing loans, detto fair value (Livello 2 e 3), determinato tenendo conto di ipotesi multi-scenario che prevedono la combinazione tra la gestione interna e i c.d. \u201cdisposal scenario\u201d, potrebbe non rappr<span class=\"_ _2\"></span>esentare l\u2019eventuale exit price in considerazione di un certo margine di aleatoriet\u00e0 comunque insito nelle componenti di formazione del prezzo considerate da un potenziale terzo acquirente; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _9\"> </span>debiti <span class=\"_ _9\"> </span>e <span class=\"_ _38\"> </span>i <span class=\"_ _9\"> </span>certificati <span class=\"_ _9\"> </span>di  deposito <span class=\"_ _9\"> </span>emessi <span class=\"_ _9\"> </span>sono <span class=\"_ _9\"> </span>esposti <span class=\"_ _9\"> </span>al <span class=\"_ _38\"> </span>loro <span class=\"_ _9\"> </span>valore <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>bilancio, <span class=\"_ _9\"> </span>che </span>rappresenta una ragionevole appr<span class=\"_ _2\"></span>ossimazione del fair value (Livello 3);<span class=\"_ _567\"> </span><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs70c\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws238\">per i prestiti obbligazionari emessi, il fair value \u00e8 calcolato secondo la metodologia di<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws238\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs70d\">attualizzazione dei flussi di cassa, applicando un credit spr<span class=\"_ _2\"></span>ead (Livello 2);<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs70e\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws140\">attivit\u00e0 materiali detenute a scopo di investimento: il fair value \u00e8 determinato sulla base<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws140\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2ff gs70f\">di una stima effettuata utilizzando una serie di fonti informative r<span class=\"_ _2\"></span>elative al mercato<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs710\">immobiliare <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>apportando <span class=\"_ _9\"> </span>le  opportune <span class=\"_ _9\"> </span>r<span class=\"_ _2\"></span>ettifiche/incrementi <span class=\"_ _9\"> </span>in <span class=\"_ _38\"> </span>relazione <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>parametri<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs711\">quali <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>localizzazione, <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>consistenza, <span class=\"_ _9\"> </span>la <span class=\"_ _1\"> </span>vetust\u00e0, <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>destinazione <span class=\"_ _9\"> </span>d\u2019uso <span class=\"_ _9\"> </span>dei <span class=\"_ _9\"> </span>locali <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>la<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws9a gs712\">manutenzione straordinaria, nonch\u00e9 mediante il confr<span class=\"_ _2\"></span>onto con la stima eseguita da esperti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs713\">esterni indipendenti (Livello 3).<span class=\"_ _567\"> </span></div><div class=\"t m0 h42 ff6 fsa fc0 sc0 ls0 ws0 gs714\">A.4.2<span class=\"ff9\"> Pr<span class=\"_ _2\"></span>ocessi e sensibilit\u00e0 delle valutazioni<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws189 gs42e\">Le tecniche di valutazione e gli input selezionati sono utilizzati in modo costante nel tempo, salvo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs42f\">che <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>verifichino <span class=\"_ _1d\"></span>circostanze <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>rendano <span class=\"_ _8\"></span>necessaria <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>loro <span class=\"_ _8\"></span>sostituzione <span class=\"_ _8\"></span>o <span class=\"_ _1d\"></span>modifica <span class=\"_ _8\"></span>quali <span class=\"_ _8\"></span>ad<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2b gs430\">esempio: lo sviluppo di nuovi mercati, la disponibilit\u00e0 e/o indisponibilit\u00e0 di nuove informazioni,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs431\">il miglioramento delle tecniche stesse di valutazione.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs433\">ll  pr<span class=\"_ _2\"></span>ocesso  di  valutazione  degli <span class=\"_ _38\"> </span>strumenti  finanziari  si <span class=\"_ _38\"> </span>articola  nelle  fasi <span class=\"_ _38\"> </span>sotto  di  seguito<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs434\">sintetizzate:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs715\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">per ogni asset class sono identificati i parametri di mer<span class=\"_ _2\"></span>cato e le modalit\u00e0 secondo le quali<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs716\">tali dati devono essere r<span class=\"_ _2\"></span>ecepiti e utilizzati;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs717\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws90\">i parametri di mercato utilizzati sono contr<span class=\"_ _2\"></span>ollati sia con riferimento alla loro integrit\u00e0 sia nel<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws90\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs718\">loro utilizzo nelle modalit\u00e0 applicative;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs719\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws21\">le metodologie utilizzate per le valutazioni sono confrontate con le prassi di mer<span class=\"_ _2\"></span>cato in<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws21\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs71a\">modo da individuare eventuali evoluzioni e definir<span class=\"_ _2\"></span>e modifiche alle valutazioni.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs43d\">Con riferimento <span class=\"_ _b\"></span>agli strumenti <span class=\"_ _b\"></span>finanziari <span class=\"_ _b\"></span>oggetto di <span class=\"_ _b\"></span>valutazione al <span class=\"_ _b\"></span>fair <span class=\"_ _b\"></span>value su <span class=\"_ _b\"></span>base ricorrente<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs43e\">classificati <span class=\"_ _a\"></span>nel <span class=\"_ _2\"></span>Livello <span class=\"_ _a\"></span>3, <span class=\"_ _a\"></span>non <span class=\"_ _2\"></span>viene <span class=\"_ _a\"></span>fornita <span class=\"_ _2\"></span>l\u2019analisi <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>sensibilit\u00e0 <span class=\"_ _a\"></span>stante <span class=\"_ _2\"></span>la <span class=\"_ _a\"></span>loro <span class=\"_ _a\"></span>natura, <span class=\"_ _a\"></span>salvo <span class=\"_ _2\"></span>quanto<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs43f\">successivamente indicato.<span class=\"_ _567\"> </span></div>A.4.3<span class=\"ff9\"> Gerar<span class=\"_ _2\"></span>chia del fair value<span class=\"_ _567\"> </span></span>Con <span class=\"_ _b\"></span>riferimento <span class=\"_ _8\"></span>alle <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>passivit\u00e0 <span class=\"_ _b\"></span>finanziarie <span class=\"_ _b\"></span>oggetto <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>valutazione <span class=\"_ _b\"></span>al <span class=\"_ _8\"></span>fair <span class=\"_ _b\"></span>value <span class=\"_ _b\"></span>su <span class=\"_ _8\"></span>base ricorrente, la classificazione sulla base <span class=\"_ _b\"></span>della predetta gerarchia di livelli riflette <span class=\"_ _b\"></span>la significativit\u00e0 degli input utilizzati nelle valutazioni.<span class=\"_ _567\"> </span>La <span class=\"_ _b\"></span>perdita <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>qualifica <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>mer<span class=\"_ _2\"></span>cato <span class=\"_ _8\"></span>attivo <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>un\u2019attivit\u00e0 <span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>passivit\u00e0 <span class=\"_ _8\"></span>comporta <span class=\"_ _8\"></span>la <span class=\"_ _b\"></span>modifica <span class=\"_ _8\"></span>della tecnica di <span class=\"_ _b\"></span>valutazione <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>degli <span class=\"_ _b\"></span>input <span class=\"_ _b\"></span>utilizzati <span class=\"_ _b\"></span>determinando <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>classificazione <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>fair <span class=\"_ _b\"></span>value in un livello inferiore della gerar<span class=\"_ _2\"></span>chia.<span class=\"_ _567\"> </span>La tecnica di valutazione prescelta \u00e8 utilizzata in modo costante nel tempo, salvo che sopraggiungano <span class=\"_ _24\"></span>circostanze <span class=\"_ _1d\"></span>che <span class=\"_ _1\"> </span>rendano <span class=\"_ _1d\"></span>necessario <span class=\"_ _24\"> </span>sostituirla <span class=\"_ _1\"> </span>con <span class=\"_ _24\"></span>un\u2019altra <span class=\"_ _24\"> </span>pi\u00f9 <span class=\"_ _24\"> </span>significativa come nel caso di sviluppo di nuovi mercati, disponibilit\u00e0 di nuove informazioni, cambi delle condizioni <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>mercato. <span class=\"_ _b\"></span>Ci\u00f2 <span class=\"_ _b\"></span>comporta <span class=\"_ _8\"></span>che <span class=\"_ _b\"></span>un\u2019attivit\u00e0 <span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>passivit\u00e0 <span class=\"_ _8\"></span>valutata <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>momenti <span class=\"_ _b\"></span>differenti potr\u00e0 essere classificata in un livello diverso della gerar<span class=\"_ _2\"></span>chia.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019applicazione dei principi adottati per la determinazione dei livelli avviene mensilmente<span class=\"_ _567\"> </span>A.4.4 <span class=\"ff9\">Altr<span class=\"_ _2\"></span>e informazioni<span class=\"_ _567\"> </span></span>Nessuna ulteriore informazione oltr<span class=\"_ _2\"></span>e a quelle fornite in precedenza.<span class=\"_ _567\"> </span>Informativa di natura quantitativa<span class=\"_ _567\"> </span>A.4.5<span class=\"ff9\"> Gerar<span class=\"_ _2\"></span>chia del fair value<span class=\"_ _567\"> </span></span>A.4.5.1 Attivit\u00e0 e passivit\u00e0 valutate al fair value su base ricorrente: ripartizione per livelli<span class=\"_ _567\"> </span>di fair value. <table class=\"s w23f h1c1\" id=\"_55e0c90d-f068-4f42-ab75-c0da22a75e14\"><tr><td></td><td></td><td class=\"c n x6ed y3f5a wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x6ee y3f5a wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x622 y3f5b w240 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0/Passivit\u00e0 finanziarie misurate al fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n x6ef y3f5b w241 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x6f0 y3f5b w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x6f1 y3f5b w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td class=\"c n x6f2 y3f5b w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x6f3 y3f5b w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x6f4 y3f5b w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f1e w243 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finanziarie valutate al fair value con impatto a conto economico<span class=\"_ _567\"> </span></div></td><td class=\"c n x6f5 y3f1e wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">55.440<span class=\"_ _567\"> </span></div></td><td class=\"c n x6f6 y3f1e wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.153<span class=\"_ _567\"> </span></div></td><td class=\"c n x6f7 y3f1e wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">165.062<span class=\"_ _567\"> </span></div></td><td class=\"c n x6f8 y3f1e wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">50.883<span class=\"_ _567\"> </span></div></td><td class=\"c n x6f9 y3f1e wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.203<span class=\"_ _567\"> </span></div></td><td class=\"c n x6fa y3f1e wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">146.816<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3f1f w244 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">a) attivit\u00e0 finanziarie detenute per la negoziazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x6fb y3f1f wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.817<span class=\"_ _567\"> </span></div></td><td class=\"c n x6fc y3f1f wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">468<span class=\"_ _567\"> </span></div></td><td class=\"c n x6fd y3f1f wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.077<span class=\"_ _567\"> </span></div></td><td class=\"c n x6fe y3f1f wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.143<span class=\"_ _567\"> </span></div></td><td class=\"c n x6ff y3f1f w245 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">691<span class=\"_ _567\"> </span></div></td><td class=\"c n x700 y3f1f w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.379<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3f0d w246 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">b) attivit\u00e0 finanziarie designate al fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n x701 y3f0d w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x702 y3f0d w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x703 y3f0d w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x704 y3f0d w248 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x705 y3f0d w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x706 y3f0d w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3f5c w249 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">c) altre attivit\u00e0 finanziarie obbligatoriamente valutate al fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n x707 y3f5c wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">46.623<span class=\"_ _567\"> </span></div></td><td class=\"c n x708 y3f5c wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.685<span class=\"_ _567\"> </span></div></td><td class=\"c n x709 y3f5c wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">163.985<span class=\"_ _567\"> </span></div></td><td class=\"c n x70a y3f5c wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">43.740<span class=\"_ _567\"> </span></div></td><td class=\"c n x70b y3f5c w245 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">512<span class=\"_ _567\"> </span></div></td><td class=\"c n x70c y3f5c wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">145.437<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f20 w24a h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">2. Attivit\u00e0 finanziarie valutate al fair value con impatto sulla redditivit\u00e0 complessiva<span class=\"_ _567\"> </span></div></td><td class=\"c n x70d y3f20 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.252.187<span class=\"_ _567\"> </span></div></td><td class=\"c n x70e y3f20 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">18.752<span class=\"_ _567\"> </span></div></td><td class=\"c n x70f y3f20 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.747<span class=\"_ _567\"> </span></div></td><td class=\"c n x710 y3f20 w189 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">986.853<span class=\"_ _567\"> </span></div></td><td class=\"c n x711 y3f20 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x712 y3f20 w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.208<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f10 w24b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3. Derivati di copertura<span class=\"_ _567\"> </span></div></td><td class=\"c n x713 y3f10 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x714 y3f10 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">40.307<span class=\"_ _567\"> </span></div></td><td class=\"c n x715 y3f10 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x716 y3f10 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x717 y3f10 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12.578<span class=\"_ _567\"> </span></div></td><td class=\"c n x718 y3f10 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f5d w24c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4. Attivit\u00e0 materiali<span class=\"_ _567\"> </span></div></td><td class=\"c n x719 y3f5d w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x71a y3f5d w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x71b y3f5d w248 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x71c y3f5d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x71d y3f5d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x71e y3f5d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f5e w24d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5. Attivit\u00e0 immateriali<span class=\"_ _567\"> </span></div></td><td class=\"c n x71f y3f5e w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x720 y3f5e w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x721 y3f5e w248 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x722 y3f5e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x723 y3f5e w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x724 y3f5e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f5f w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x725 y3f5f w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.307.627<span class=\"_ _567\"> </span></div></td><td class=\"c n x726 y3f5f w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">64.212<span class=\"_ _567\"> </span></div></td><td class=\"c n x727 y3f5f w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">170.809<span class=\"_ _567\"> </span></div></td><td class=\"c n x728 y3f5f w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.037.736<span class=\"_ _567\"> </span></div></td><td class=\"c n x729 y3f5f w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">23.781<span class=\"_ _567\"> </span></div></td><td class=\"c n x72a y3f5f w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">150.024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f14 w251 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">1. Passivit\u00e0 finanziarie detenute per la negoziazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x72b y3f14 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x72c y3f14 wea h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">467<span class=\"_ _567\"> </span></div></td><td class=\"c n x72d y3f14 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.017<span class=\"_ _567\"> </span></div></td><td class=\"c n x72e y3f14 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x72f y3f14 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">689<span class=\"_ _567\"> </span></div></td><td class=\"c n x730 y3f14 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.265<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f22 w252 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">2. Passivit\u00e0 finanziarie designate al fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n x72b y3f22 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x731 y3f22 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x732 y3f22 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x733 y3f22 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x734 y3f22 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x735 y3f22 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f23 w24b h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3. Derivati di copertura<span class=\"_ _567\"> </span></div></td><td class=\"c n x713 y3f23 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x736 y3f23 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">9.071<span class=\"_ _567\"> </span></div></td><td class=\"c n x737 y3f23 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x738 y3f23 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x739 y3f23 wcb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">19.287<span class=\"_ _567\"> </span></div></td><td class=\"c n x73a y3f23 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x73b y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x73c y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">9.538<span class=\"_ _567\"> </span></div></td><td class=\"c n x73d y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.017<span class=\"_ _567\"> </span></div></td><td class=\"c n x73e y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x73f y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">19.976<span class=\"_ _567\"> </span></div></td><td class=\"c n x740 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.265<span class=\"_ _567\"> </span></div></td></tr></table>Legenda:<span class=\"ff2\"> L1 = Livello 1, L2 = Livello 2, L3 = Livello 3<span class=\"_ _567\"> </span></span><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs720\">Gli <span class=\"_ _a\"></span>investimenti <span class=\"_ _a\"></span>valutati <span class=\"_ _a\"></span>sulla <span class=\"_ _a\"></span>base <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>parametri <span class=\"_ _a\"></span>non <span class=\"_ _a\"></span>osservabili <span class=\"_ _2\"></span>(livello <span class=\"_ _a\"></span>3) <span class=\"_ _a\"></span>costituiscono <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>quota </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs721\">particolarmente <span class=\"_ _b\"></span>limitata <span class=\"_ _b\"></span>di tut<span class=\"_ _b\"></span>te le <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>finanziarie <span class=\"_ _b\"></span>misurate <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>fair <span class=\"_ _b\"></span>value <span class=\"_ _b\"></span>(11,07% <span class=\"_ _b\"></span>rispetto <span class=\"_ _b\"></span>al </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs722\">12,38% <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>fine <span class=\"_ _8\"></span>2024). <span class=\"_ _b\"></span>Detti <span class=\"_ _8\"></span>investimenti <span class=\"_ _b\"></span>sono <span class=\"_ _8\"></span>costituiti <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>quasi <span class=\"_ _b\"></span>totalit\u00e0 <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>investimenti <span class=\"_ _b\"></span>in </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs723\">OICR obbligatoriamente valutati al fair value.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wscc gs724\">Alla data del 31 dicembre 2025, l'impatto dell'applicazione del Cr<span class=\"_ _2\"></span>edit V<span class=\"_ _2\"></span>alue Adjustment e del<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs71c\">Debit <span class=\"_ _b\"></span>V<span class=\"_ _2\"></span>alue <span class=\"_ _b\"></span>Ad<span class=\"_ _b\"></span>justment <span class=\"_ _b\"></span>sui <span class=\"_ _8\"></span>valori <span class=\"_ _b\"></span>patrimoniali <span class=\"_ _b\"></span>non <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _b\"></span>stato <span class=\"_ _8\"></span>calcolato <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>quanto <span class=\"_ _8\"></span>tutti <span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>contratti </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws144 gs71d\">derivati in essere sono assistiti da accor<span class=\"_ _2\"></span>di di collaterilizzazione con le controparti a mitigazione </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs71e\">del rischio di credito (CSA agr<span class=\"_ _2\"></span>eement).<span class=\"_ _567\"> </span></div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gs726\">A.4.5.2 V<span class=\"_ _a\"></span>ariazioni annue delle attivit\u00e0 valutate al fair value su base ricorrente (livello 3)</div><div class=\"gs727\"><table class=\"s w253 h1c2\" id=\"_8def3f4f-18b4-4279-af1b-bf7e6ce4c4bc\"><tr><td></td><td></td><td></td><td class=\"c n x622 y3f61 w254 h1b2\"><div class=\"t m0 x2a1 h2c y3f60 ffb fs16 fc0 sc0 ls0 ws0\"><span class=\"_ gs728\"> </span><span class=\"_ _3be\"> </span>Attivit\u00e0 finanziarie valutate al fair value con impatto a conto economico<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x741 y3f61 w255 h1b2\"><div class=\"t m0 x2a1 h2c y3f60 ffb fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziarie</div></td><td class=\"t m0 x742 h27 y3f62 ff6 fs16 fc0 sc0 ls0 ws0\">Derivati di </td><td class=\"t m0 x743 h27 y3f62 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 </td><td class=\"t m0 x744 h27 y3f62 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x745 h27 y3f63 ff6 fs16 fc0 sc0 ls0 ws0\">valutate al fair value con </td><td class=\"t m0 x746 h27 y3f64 ff6 fs16 fc0 sc0 ls0 ws0\">copertura<span class=\"_ _567\"> </span></td><td class=\"t m0 x747 h27 y3f64 ff6 fs16 fc0 sc0 ls0 ws0\">materiali<span class=\"_ _567\"> </span></td><td class=\"t m0 x748 h27 y3f64 ff6 fs16 fc0 sc0 ls0 ws0\">immateriali<span class=\"_ _567\"> </span></td></tr><tr><td></td><td class=\"c n x749 y3f65 w1e1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x74a y3f65 w256 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">di cui:<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x74b h27 y3f66 ff6 fs16 fc0 sc0 ls0 ws0\">di cui: </td><td class=\"t m0 x74c h27 y3f67 ff6 fs16 fc0 sc0 ls0 ws0\">di cui: </td><td class=\"t m0 x74d h27 y3f68 ff6 fs16 fc0 sc0 ls0 ws0\">impatto </td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x74e h2c y3f69 ffb fs16 fc0 sc0 ls0 ws0\">a) attivit\u00e0 finanziarie </td><td class=\"t m0 x74f h2c y3f6a ffb fs16 fc0 sc0 ls0 ws0\">b) attivit\u00e0 finanziarie </td><td class=\"t m0 x750 h27 y3f6b ff6 fs16 fc0 sc0 ls0 ws0\">c) altre attivit\u00e0 </td><td class=\"t m0 x751 h27 y3f6c ff6 fs16 fc0 sc0 ls0 ws0\">sulla redditivit\u00e0 </td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x752 h27 y3f6d ff6 fs16 fc0 sc0 ls0 ws0\">detenute per la </td><td class=\"t m0 x753 h27 y3f6e ff6 fs16 fc0 sc0 ls0 ws0\">designate </td><td class=\"t m0 x754 h2c y3f6f ffb fs16 fc0 sc0 ls0 ws0\">finanziarie </td><td class=\"t m0 x755 h27 y3f70 ff6 fs16 fc0 sc0 ls0 ws0\">complessiva<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x756 h27 y3f71 ff6 fs16 fc0 sc0 ls0 ws0\">negoziazione<span class=\"_ _567\"> </span></td><td class=\"t m0 x757 h27 y3f72 ff6 fs16 fc0 sc0 ls0 ws0\">al fair value<span class=\"_ _567\"> </span></td><td class=\"t m0 x758 h27 y3f73 ff6 fs16 fc0 sc0 ls0 ws0\">obbligatoriamente </td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x759 h27 y3f74 ff6 fs16 fc0 sc0 ls0 ws0\">valutate al fair value<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y3f75 w257 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Esistenze iniziali<span class=\"_ _567\"> </span></div></td><td class=\"c n x75a y3f75 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">146.816<span class=\"_ _567\"> </span></div></td><td class=\"c n x75b y3f75 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.379<span class=\"_ _567\"> </span></div></td><td class=\"c n x75c y3f75 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x75d y3f75 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">145.437<span class=\"_ _567\"> </span></div></td><td class=\"c n x75e y3f75 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.208<span class=\"_ _567\"> </span></div></td><td class=\"c n x75f y3f75 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x760 y3f75 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x761 y3f75 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f76 w259 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Aumenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x762 y3f76 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">43.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x763 y3f76 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.077<span class=\"_ _567\"> </span></div></td><td class=\"c n x764 y3f76 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x765 y3f76 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">42.188<span class=\"_ _567\"> </span></div></td><td class=\"c n x766 y3f76 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.550<span class=\"_ _567\"> </span></div></td><td class=\"c n x767 y3f76 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x768 y3f76 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x769 y3f76 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3f77 w25a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.1. Acquisti<span class=\"_ _567\"> </span></div></td><td class=\"c n x76a y3f77 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">36.260<span class=\"_ _567\"> </span></div></td><td class=\"c n x76b y3f77 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8<span class=\"_ _567\"> </span></div></td><td class=\"c n x76c y3f77 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x76d y3f77 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">36.252<span class=\"_ _567\"> </span></div></td><td class=\"c n x76e y3f77 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.550<span class=\"_ _567\"> </span></div></td><td class=\"c n x76f y3f77 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x770 y3f77 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x771 y3f77 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3f78 w25b h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">2.2. Profitti imputati a:<span class=\"_ _567\"> </span></div></td><td class=\"c n x772 y3f78 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.005<span class=\"_ _567\"> </span></div></td><td class=\"c n x773 y3f78 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.069<span class=\"_ _567\"> </span></div></td><td class=\"c n x774 y3f78 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x775 y3f78 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.936<span class=\"_ _567\"> </span></div></td><td class=\"c n x776 y3f78 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x777 y3f78 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x778 y3f78 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x779 y3f78 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y3f79 w25d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.2.1. Conto Economico<span class=\"_ _567\"> </span></div></td><td class=\"c n x77a y3f79 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.005<span class=\"_ _567\"> </span></div></td><td class=\"c n x77b y3f79 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.069<span class=\"_ _567\"> </span></div></td><td class=\"c n x77c y3f79 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x77d y3f79 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.936<span class=\"_ _567\"> </span></div></td><td class=\"c n x77e y3f79 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x77f y3f79 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x780 y3f79 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x781 y3f79 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x782 y3f7a w25e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: plusvalenze<span class=\"_ _567\"> </span></div></td><td class=\"c n x783 y3f7a w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.988<span class=\"_ _567\"> </span></div></td><td class=\"c n x784 y3f7a wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.069<span class=\"_ _567\"> </span></div></td><td class=\"c n x785 y3f7a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x786 y3f7a wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.919<span class=\"_ _567\"> </span></div></td><td class=\"c n x787 y3f7a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x788 y3f7a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x789 y3f7a w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x78a y3f7a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y3f7b w25f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.2.2. Patrimonio netto<span class=\"_ _567\"> </span></div></td><td class=\"c n x78b y3f7b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x78c y3f7b w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x78d y3f7b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x78e y3f7b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x78f y3f7b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x790 y3f7b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x791 y3f7b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x792 y3f7b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3f7c w260 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.3. T<span class=\"_ _a\"></span>rasferimenti da altri livelli<span class=\"_ _567\"> </span></div></td><td class=\"c n x793 y3f7c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x794 y3f7c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x795 y3f7c w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x796 y3f7c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x797 y3f7c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x798 y3f7c w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x799 y3f7c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x79a y3f7c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3f7d w262 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.4. Altre variazioni in aumento<span class=\"_ _567\"> </span></div></td><td class=\"c n x79b y3f7d w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x79c y3f7d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x79d y3f7d w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x79e y3f7d w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x79f y3f7d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7a0 y3f7d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7a1 y3f7d w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7a2 y3f7d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f7e w263 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3. Diminuzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x7a3 y3f7e w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">25.019<span class=\"_ _567\"> </span></div></td><td class=\"c n x7a4 y3f7e w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.379<span class=\"_ _567\"> </span></div></td><td class=\"c n x7a5 y3f7e w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7a6 y3f7e w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">23.640<span class=\"_ _567\"> </span></div></td><td class=\"c n x7a7 y3f7e w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">11<span class=\"_ _567\"> </span></div></td><td class=\"c n x7a8 y3f7e w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7a9 y3f7e w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7aa y3f7e w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y3f7f w264 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.1. V<span class=\"_ _2\"></span>endite<span class=\"_ _567\"> </span></div></td><td class=\"c n x7ac y3f7f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7ad y3f7f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7ae y3f7f w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7af y3f7f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7b0 y3f7f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7b1 y3f7f w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7b2 y3f7f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7b3 y3f7f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y3f80 w265 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.2. Rimborsi<span class=\"_ _567\"> </span></div></td><td class=\"c n x7b4 y3f80 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">14.436<span class=\"_ _567\"> </span></div></td><td class=\"c n x7b5 y3f80 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7b6 y3f80 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7b7 y3f80 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">14.436<span class=\"_ _567\"> </span></div></td><td class=\"c n x7b8 y3f80 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7b9 y3f80 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7ba y3f80 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7bb y3f80 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y3f81 w266 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.3. Perdite imputate a:<span class=\"_ _567\"> </span></div></td><td class=\"c n x7bc y3f81 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10.580<span class=\"_ _567\"> </span></div></td><td class=\"c n x7bd y3f81 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.379<span class=\"_ _567\"> </span></div></td><td class=\"c n x7be y3f81 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7bf y3f81 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">9.201<span class=\"_ _567\"> </span></div></td><td class=\"c n x7c0 y3f81 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7c1 y3f81 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7c2 y3f81 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7c3 y3f81 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y3f82 w25d h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.3.1. Conto Economico<span class=\"_ _567\"> </span></div></td><td class=\"c n x7c4 y3f82 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10.580<span class=\"_ _567\"> </span></div></td><td class=\"c n x7c5 y3f82 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.379<span class=\"_ _567\"> </span></div></td><td class=\"c n x7c6 y3f82 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7c7 y3f82 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">9.201<span class=\"_ _567\"> </span></div></td><td class=\"c n x7c8 y3f82 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7c9 y3f82 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7ca y3f82 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7cb y3f82 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x782 y3f83 w267 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: minusvalenze<span class=\"_ _567\"> </span></div></td><td class=\"c n x7cc y3f83 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10.566<span class=\"_ _567\"> </span></div></td><td class=\"c n x7cd y3f83 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.365<span class=\"_ _567\"> </span></div></td><td class=\"c n x7ce y3f83 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7cf y3f83 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">9.201<span class=\"_ _567\"> </span></div></td><td class=\"c n x7d0 y3f83 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7d1 y3f83 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7d2 y3f83 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7d3 y3f83 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y3f84 w25f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.3.2. Patrimonio netto<span class=\"_ _567\"> </span></div></td><td class=\"c n x78b y3f84 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7d4 y3f84 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x7d5 y3f84 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x7d6 y3f84 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7d7 y3f84 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7d8 y3f84 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7d9 y3f84 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7da y3f84 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y3f85 w260 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.4. T<span class=\"_ _a\"></span>rasferimenti da altri livelli<span class=\"_ _567\"> </span></div></td><td class=\"c n x7db y3f85 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7dc y3f85 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7dd y3f85 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7de y3f85 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7df y3f85 w169 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">11<span class=\"_ _567\"> </span></div></td><td class=\"c n x7e0 y3f85 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7e1 y3f85 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7e2 y3f85 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y3f86 w268 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.5. Altre variazioni in diminuzione<span class=\"_ _567\"> </span></div></td><td class=\"c n x7e3 y3f86 w1d4 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n x7e4 y3f86 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7e5 y3f86 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7e6 y3f86 w103 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n x7e7 y3f86 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7e8 y3f86 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7ba y3f86 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7bb y3f86 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w269 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">4. Rimanenze finali<span class=\"_ _567\"> </span></div></td><td class=\"c n x7e9 y3de0 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">165.062<span class=\"_ _567\"> </span></div></td><td class=\"c n x7ea y3de0 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.077<span class=\"_ _567\"> </span></div></td><td class=\"c n x7eb y3de0 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7ec y3de0 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">163.985<span class=\"_ _567\"> </span></div></td><td class=\"c n x7ed y3de0 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.747<span class=\"_ _567\"> </span></div></td><td class=\"c n x7ee y3de0 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7ef y3de0 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7f0 y3de0 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gs72a\">A.4.5.3 V<span class=\"_ _a\"></span>ariazioni annue delle passivit\u00e0 valutate al fair value su base ricorrente (livello 3)<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs72b\"><span class=\"_ gs1df\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs72c\"><span class=\"_ gs1df\"> </span></div><div class=\"gs72d\"><table class=\"s w26a h1c3\" id=\"_c7d9d571-867c-4df2-a04b-259c987e4815\"><tr><td></td><td class=\"t m0 x7f1 h27 y3f87 ff6 fs16 fc0 sc0 ls0 ws0\">Passivit\u00e0 </td><td class=\"t m0 x7f2 h27 y3f88 ff6 fs16 fc0 sc0 ls0 ws0\">Passivit\u00e0 </td><td class=\"t m0 x7f3 h27 y3f89 ff6 fs16 fc0 sc0 ls0 ws0\">Derivati </td></tr><tr><td></td><td class=\"t m0 x7f4 h2c y3f8a ffb fs16 fc0 sc0 ls0 ws0\">finanziarie detenute per la </td><td class=\"t m0 x7f5 h27 y3f8b ffb fs16 fc0 sc0 ls0 ws0\">finanziarie<span class=\"ff6\"> </span></td><td class=\"t m0 x7f6 h27 y3f8c ff6 fs16 fc0 sc0 ls0 ws0\">di copertura<span class=\"_ _567\"> </span></td></tr><tr><td></td><td class=\"t m0 x7f7 h27 y3f8d ff6 fs16 fc0 sc0 ls0 ws0\">negoziazione<span class=\"_ _567\"> </span></td><td class=\"t m0 x7f8 h27 y3f8e ff6 fs16 fc0 sc0 ls0 ws0\">designate al fair value<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"c n x304 y3f75 w257 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Esistenze iniziali<span class=\"_ _567\"> </span></div></td><td class=\"c n x7f9 y3f75 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x7fa y3f75 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7fb y3f75 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f76 w259 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Aumenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x7f9 y3f76 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.017<span class=\"_ _567\"> </span></div></td><td class=\"c n x7fa y3f76 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7fb y3f76 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y3f77 w26b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 Emissioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x7fc y3f77 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7fd y3f77 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7fe y3f77 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y3f78 w266 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.2. Perdite imputate a:<span class=\"_ _567\"> </span></div></td><td class=\"c n x7ff y3f78 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.017<span class=\"_ _567\"> </span></div></td><td class=\"c n x800 y3f78 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x801 y3f78 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y3f79 w25d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.2.1. Conto Economico<span class=\"_ _567\"> </span></div></td><td class=\"c n x802 y3f79 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.017<span class=\"_ _567\"> </span></div></td><td class=\"c n x803 y3f79 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x804 y3f79 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x782 y3f7a w267 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: minusvalenze<span class=\"_ _567\"> </span></div></td><td class=\"c n x805 y3f7a wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.017<span class=\"_ _567\"> </span></div></td><td class=\"c n x806 y3f7a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x807 y3f7a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y3f7b w26c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.2.2. Patrimonio Netto<span class=\"_ _567\"> </span></div></td><td class=\"c n x808 y3f7b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x809 y3f7b w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x80a y3f7b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y3f7c w260 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.3. T<span class=\"_ _a\"></span>rasferimenti da altri livelli<span class=\"_ _567\"> </span></div></td><td class=\"c n x80b y3f7c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x80c y3f7c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x80d y3f7c w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y3f7d w262 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.4. Altre variazioni in aumento<span class=\"_ _567\"> </span></div></td><td class=\"c n x80e y3f7d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x80f y3f7d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x810 y3f7d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f7e w263 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3. Diminuzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x811 y3f7e w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x812 y3f7e w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x813 y3f7e w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y3f8f w265 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.1. Rimborsi<span class=\"_ _567\"> </span></div></td><td class=\"c n x814 y3f8f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x815 y3f8f w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x816 y3f8f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y3f90 w26d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.2. Riacquisti<span class=\"_ _567\"> </span></div></td><td class=\"c n x80e y3f90 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x80f y3f90 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x810 y3f90 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y3f81 w25b h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">3.3. Profitti imputati a:<span class=\"_ _567\"> </span></div></td><td class=\"c n x817 y3f81 wc1 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x818 y3f81 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x819 y3f81 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y3f82 w25d h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.3.1. Conto Economico<span class=\"_ _567\"> </span></div></td><td class=\"c n x802 y3f82 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x81a y3f82 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x81b y3f82 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x782 y3f91 w25e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: plusvalenze<span class=\"_ _567\"> </span></div></td><td class=\"c n x81c y3f91 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x81d y3f91 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x81e y3f91 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y3f84 w26c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.3.2. Patrimonio Netto<span class=\"_ _567\"> </span></div></td><td class=\"c n x808 y3f84 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x809 y3f84 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x80a y3f84 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y3f85 w26e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.4. T<span class=\"_ _a\"></span>rasferimento ad altri livelli<span class=\"_ _567\"> </span></div></td><td class=\"c n x81f y3f85 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x820 y3f85 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x821 y3f85 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y3f86 w268 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.5. Altre variazioni in diminuzione<span class=\"_ _567\"> </span></div></td><td class=\"c n x822 y3f86 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x823 y3f86 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x824 y3f86 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w269 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">4. Rimanenze finali<span class=\"_ _567\"> </span></div></td><td class=\"c n x825 y3de0 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.017<span class=\"_ _567\"> </span></div></td><td class=\"c n x826 y3de0 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x827 y3de0 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table></div>A.4.5.4 Attivit\u00e0 e passivit\u00e0 non valutate al fair value o valutate al fair value su base non<span class=\"_ _567\"> </span>ricorrente: ripartizione per livelli di fair value<span class=\"_ _567\"> </span><table class=\"s w26f h1c4\" id=\"_a40970f5-df8a-4039-b7d6-49bbbaa06206\"><tr><td class=\"t m0 x547 h27 y3f92 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0/Passivit\u00e0 non misurate al fair value </td><td></td><td class=\"c n x828 y3f93 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x829 y3f93 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h27 y3f94 ff6 fs16 fc0 sc0 ls0 ws0\">o misurate al fair value su base non ricorrente </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c n x82a y3eba w270 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">VB<span class=\"_ _567\"> </span></div></td><td class=\"c n x82b y3eba w242 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x82c y3eba w242 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x82d y3eba w242 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td class=\"c n x82e y3eba w271 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">VB<span class=\"_ _567\"> </span></div></td><td class=\"c n x82f y3eba w272 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x830 y3eba w242 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x831 y3eba w242 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f95 w273 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finanziarie valutate al costo ammortizzato<span class=\"_ _567\"> </span></div></td><td class=\"c n x832 y3f95 wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">16.529.715<span class=\"_ _567\"> </span></div></td><td class=\"c n x833 y3f95 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.057.097<span class=\"_ _567\"> </span></div></td><td class=\"c n x834 y3f95 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">257.208<span class=\"_ _567\"> </span></div></td><td class=\"c n x835 y3f95 w274 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">13.385.734<span class=\"_ _567\"> </span></div></td><td class=\"c n x836 y3f95 wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.468.174<span class=\"_ _567\"> </span></div></td><td class=\"c n x837 y3f95 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.736.046<span class=\"_ _567\"> </span></div></td><td class=\"c n x838 y3f95 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">168.551<span class=\"_ _567\"> </span></div></td><td class=\"c n x839 y3f95 wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12.567.970<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3ebc w275 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Attivit\u00e0 materiali detenute a scopo di investimento<span class=\"_ _567\"> </span></div></td><td class=\"c n x83a y3ebc wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.247<span class=\"_ _567\"> </span></div></td><td class=\"c n x83b y3ebc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x83c y3ebc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x83d y3ebc wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.247<span class=\"_ _567\"> </span></div></td><td class=\"c n x83e y3ebc wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.356<span class=\"_ _567\"> </span></div></td><td class=\"c n x83f y3ebc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x840 y3ebc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x841 y3ebc wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.337<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f96 w276 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3. Attivit\u00e0 non correnti e gruppi di attivit\u00e0 in via di dismissione<span class=\"_ _567\"> </span></div></td><td class=\"c n x842 y3f96 w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.867<span class=\"_ _567\"> </span></div></td><td class=\"c n x843 y3f96 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x844 y3f96 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x845 y3f96 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.867<span class=\"_ _567\"> </span></div></td><td class=\"c n x846 y3f96 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x847 y3f96 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x848 y3f96 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x849 y3f96 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f97 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x84a y3f97 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">16.536.829<span class=\"_ _567\"> </span></div></td><td class=\"c n x84b y3f97 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.057.097<span class=\"_ _567\"> </span></div></td><td class=\"c n x84c y3f97 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">257.208<span class=\"_ _567\"> </span></div></td><td class=\"c n x84d y3f97 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.392.848<span class=\"_ _567\"> </span></div></td><td class=\"c n x84e y3f97 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15.471.530<span class=\"_ _567\"> </span></div></td><td class=\"c n x84f y3f97 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.736.046<span class=\"_ _567\"> </span></div></td><td class=\"c n x850 y3f97 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">168.551<span class=\"_ _567\"> </span></div></td><td class=\"c n x851 y3f97 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">12.573.307<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f98 w277 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">1. Passivit\u00e0 finanziarie valutate al costo ammortizzato<span class=\"_ _567\"> </span></div></td><td class=\"c n x852 y3f98 wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">17.576.453<span class=\"_ _567\"> </span></div></td><td class=\"c n x853 y3f98 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x854 y3f98 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.274.856<span class=\"_ _567\"> </span></div></td><td class=\"c n x855 y3f98 w274 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">14.311.834<span class=\"_ _567\"> </span></div></td><td class=\"c n x856 y3f98 w274 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">16.664.203<span class=\"_ _567\"> </span></div></td><td class=\"c n x857 y3f98 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x858 y3f98 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.572.034<span class=\"_ _567\"> </span></div></td><td class=\"c n x859 y3f98 w274 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">14.079.379<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f99 w278 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Passivit\u00e0 associate ad attivit\u00e0 in via di dismissione<span class=\"_ _567\"> </span></div></td><td class=\"c n x85a y3f99 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x85b y3f99 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x85c y3f99 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x85d y3f99 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x85e y3f99 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x85f y3f99 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x860 y3f99 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x861 y3f99 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x84a y3de0 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">17.576.453<span class=\"_ _567\"> </span></div></td><td class=\"c n x862 y3de0 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x863 y3de0 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.274.856<span class=\"_ _567\"> </span></div></td><td class=\"c n x864 y3de0 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">14.311.834<span class=\"_ _567\"> </span></div></td><td class=\"c n x865 y3de0 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">16.664.203<span class=\"_ _567\"> </span></div></td><td class=\"c n x866 y3de0 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x867 y3de0 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.572.034<span class=\"_ _567\"> </span></div></td><td class=\"c n x868 y3de0 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">14.079.379<span class=\"_ _567\"> </span></div></td></tr></table>Legenda:<span class=\"fff\"> VB = V<span class=\"_ _2\"></span>alore di bilancio, L1 = Livello 1, L2 = Livello 2, L3 = Livello 3</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-734": {
   "value": "A.4<span class=\"ff5 fs9\"> Infor<span class=\"_ _b\"></span>mativa sul fair value<span class=\"_ _567\"> </span></span>Informativa di natura qualitativa<span class=\"_ _567\"> </span> Nel principio contabile IFRS <span class=\"_ _2\"></span>13 \u201cMisurazione del fair value\u201d il <span class=\"_ _2\"></span>fair value \u00e8 definito come il <span class=\"_ _2\"></span>prezzo<span class=\"_ _567\"> </span> che sarebbe ricevuto nel caso di vendita di un\u2019attivit\u00e0 o pagato per trasferir<span class=\"_ _2\"></span>e una passivit\u00e0 in una<span class=\"_ _567\"> </span> transazione <span class=\"_ _2\"></span>ordinaria <span class=\"_ _a\"></span>tra partecipanti <span class=\"_ _a\"></span>al <span class=\"_ _2\"></span>mercato <span class=\"_ _2\"></span>(exit <span class=\"_ _2\"></span>price). <span class=\"_ _2\"></span>La <span class=\"_ _2\"></span>definizione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>contenuta<span class=\"_ _567\"> </span> nell\u2019IFRS <span class=\"_ _3\"></span>13 <span class=\"_ _3\"></span>rende <span class=\"_ _3\"></span>evidente <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>tecniche <span class=\"_ _a\"></span>di <span class=\"_ _3\"></span>misurazione <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>market <span class=\"_ _a\"></span>based <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>entity <span class=\"_ _3\"></span>specific.<span class=\"_ _567\"> </span>Il principio contabile indicato prevede l\u2019obbligo di fornir<span class=\"_ _2\"></span>e sia informazioni riguardanti le tecniche<span class=\"_ _567\"> </span> di valutazione e i parametri utilizzati per la valutazione delle attivit\u00e0 e delle passivit\u00e0 valutate<span class=\"_ _567\"> </span> al fair value su base ricorrente o su base non ricorr<span class=\"_ _2\"></span>ente dopo la prima iscrizione in bilancio, sia<span class=\"_ _567\"> </span> informazioni in merito agli effetti sulla r<span class=\"_ _2\"></span>edditivit\u00e0 complessiva delle valutazioni degli strumenti<span class=\"_ _567\"> </span> valutati utilizzando in misura efficace parametri non osservabili.<span class=\"_ _567\"> </span>Quando non \u00e8 rilevabile un prezzo per un\u2019attivit\u00e0 o una passivit\u00e0 identica, si valuta il fair value<span class=\"_ _567\"> </span>applicando una tecnica di valutazione che massimizzi l\u2019utilizzo di input osservabili rilevanti e<span class=\"_ _567\"> </span>riduca al minimo l\u2019utilizzo di input non osservabili.<span class=\"_ _567\"> </span>In <span class=\"_ _1d\"></span>base <span class=\"_ _1d\"></span>al <span class=\"_ _1d\"></span>principio <span class=\"_ _1d\"></span>IFRS <span class=\"_ _1d\"></span>13 <span class=\"_ _1d\"></span>e <span class=\"_ _24\"></span>ai <span class=\"_ _1d\"></span>fini <span class=\"_ _1d\"></span>dalla <span class=\"_ _1d\"></span>determinazione <span class=\"_ _1d\"></span>del <span class=\"_ _1d\"></span>fair <span class=\"_ _1d\"></span>value <span class=\"_ _24\"></span>dei <span class=\"_ _8\"></span>derivat<span class=\"_ _b\"></span>i <span class=\"_ _1d\"></span>OTC <span class=\"_ _1d\"></span>va<span class=\"_ _567\"> </span>considerato il rischio di controparte.<span class=\"_ _567\"> </span>La <span class=\"_ _1d\"></span>gerarchia <span class=\"_ _8\"></span>del <span class=\"_ _1d\"></span>fair <span class=\"_ _1d\"></span>value <span class=\"_ _24\"></span>prevede <span class=\"_ _8\"></span>3 <span class=\"_ _1d\"></span>livelli. <span class=\"_ _1d\"></span>\u00c8 <span class=\"_ _1d\"></span>attribuita <span class=\"_ _1d\"></span>la <span class=\"_ _24\"></span>massima <span class=\"_ _1d\"></span>priorit\u00e0 <span class=\"_ _1d\"></span>ai <span class=\"_ _1d\"></span>prezzi <span class=\"_ _8\"></span>quotati<span class=\"_ _567\"> </span>(non <span class=\"_ _b\"></span>rettificati) <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>mercati <span class=\"_ _b\"></span>attivi <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>passivit\u00e0 <span class=\"_ _b\"></span>identiche <span class=\"_ _8\"></span>(dati <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>Livello <span class=\"_ _b\"></span>1) <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>priorit\u00e0<span class=\"_ _567\"> </span>minima agli input non osservabili (dati di Livello 2 e 3). La gerarchia del fair value d\u00e0 priorit\u00e0 agli<span class=\"_ _567\"> </span>input delle tecniche di valutazione e non alle tecniche adottate per valutare il fair value. Una<span class=\"_ _567\"> </span>valutazione del fair value sviluppata utilizzando una tecnica del valore attuale potr<span class=\"_ _2\"></span>ebbe pertanto<span class=\"_ _567\"> </span>essere classificata nel <span class=\"_ _b\"></span>Livello <span class=\"_ _b\"></span>2 o <span class=\"_ _b\"></span>3, <span class=\"_ _b\"></span>secondo <span class=\"_ _b\"></span>gli input <span class=\"_ _b\"></span>significativi <span class=\"_ _b\"></span>per l\u2019intera <span class=\"_ _b\"></span>valutazione <span class=\"_ _b\"></span>e del<span class=\"_ _567\"> </span>livello della gerarchia del fair value in cui tali dati sono classificati.<span class=\"_ _567\"> </span>Fair value determinato con input di livello 1<span class=\"_ _567\"> </span>Il <span class=\"_ _24\"></span>fair <span class=\"_ _24\"></span>value <span class=\"_ _24\"></span>\u00e8 <span class=\"_ _24\"></span>di <span class=\"_ _24\"> </span>livello <span class=\"_ _24\"> </span>1 <span class=\"_ _24\"> </span>se <span class=\"_ _24\"> </span>determinato <span class=\"_ _24\"> </span>in <span class=\"_ _24\"> </span>base <span class=\"_ _24\"> </span>a <span class=\"_ _24\"> </span>prezzi <span class=\"_ _24\"></span>quotati <span class=\"_ _24\"></span>(non <span class=\"_ _24\"> </span>rettificati) <span class=\"_ _24\"></span>in <span class=\"_ _24\"></span>mercati<span class=\"_ _567\"> </span>attivi <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>passivit\u00e0 <span class=\"_ _8\"></span>identiche <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>cui <span class=\"_ _8\"></span>l\u2019entit\u00e0 <span class=\"_ _b\"></span>pu\u00f2 <span class=\"_ _8\"></span>accedere <span class=\"_ _b\"></span>alla <span class=\"_ _8\"></span>data <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>valutazione. <span class=\"_ _8\"></span>Un<span class=\"_ _567\"> </span>prezzo quotato <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>mercato <span class=\"_ _b\"></span>attivo <span class=\"_ _8\"></span>fornisce <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>prova <span class=\"_ _b\"></span>pi\u00f9 <span class=\"_ _8\"></span>attendibile <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _b\"></span>e, <span class=\"_ _b\"></span>quando<span class=\"_ _567\"> </span>disponibile, deve essere utilizzato senza alcuna r<span class=\"_ _2\"></span>ettifica.<span class=\"_ _567\"> </span>Per <span class=\"_ _1\"> </span>mercato <span class=\"_ _24\"> </span>attivo <span class=\"_ _9\"> </span>si <span class=\"_ _24\"> </span>intende <span class=\"_ _1\"> </span>quello <span class=\"_ _9\"> </span>in <span class=\"_ _24\"> </span>cui <span class=\"_ _1\"> </span>le <span class=\"_ _9\"> </span>operazioni <span class=\"_ _24\"> </span>relative <span class=\"_ _1\"> </span>all\u2019attivit\u00e0 <span class=\"_ _1\"> </span>o <span class=\"_ _1\"> </span>alla <span class=\"_ _9\"> </span>passivit\u00e0<span class=\"_ _567\"> </span>si <span class=\"_ _9\"> </span>verificano <span class=\"_ _9\"> </span>con  una <span class=\"_ _9\"> </span>fr<span class=\"_ _2\"></span>equenza <span class=\"_ _9\"> </span>e  con <span class=\"_ _9\"> </span>volumi <span class=\"_ _9\"> </span>sufficienti <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>fornire <span class=\"_ _9\"> </span>informazioni <span class=\"_ _9\"> </span>utili <span class=\"_ _9\"> </span>per  la<span class=\"_ _567\"> </span>determinazione del prezzo su base continuativa.<span class=\"_ _567\"> </span>Gli elementi fondamentali sono i seguenti:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Identificazione <span class=\"_ _1\"> </span>del <span class=\"_ _1\"> </span>mercato <span class=\"_ _1\"> </span>principale <span class=\"_ _1\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _1\"> </span>o <span class=\"_ _1\"> </span>della <span class=\"_ _1\"> </span>passivit\u00e0 <span class=\"_ _9\"> </span>o, <span class=\"_ _24\"> </span>in <span class=\"_ _1\"> </span>assenza <span class=\"_ _9\"> </span>di <span class=\"_ _24\"> </span>un<span class=\"_ _567\"> </span></span>mercato principale, del mer<span class=\"_ _2\"></span>cato pi\u00f9 vantaggioso dell\u2019attivit\u00e0 o della passivit\u00e0;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws1e\">la possibilit\u00e0 per l\u2019entit\u00e0 di effettuar<span class=\"_ _2\"></span>e un\u2019operazione con l\u2019attivit\u00e0 o con la passivit\u00e0 al prezzo<span class=\"_ _567\"> </span></span>di quel mercato alla data di valutazione.<span class=\"_ _567\"> </span>Il <span class=\"_ _1d\"></span>mercato <span class=\"_ _1d\"></span>principale <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _1d\"></span>quello <span class=\"_ _24\"></span>con <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>maggior <span class=\"_ _1d\"></span>volume <span class=\"_ _24\"></span>e <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>massimo <span class=\"_ _24\"></span>livello <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>attivit\u00e0 <span class=\"_ _24\"></span>o <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>la<span class=\"_ _567\"> </span>passivit\u00e0. <span class=\"_ _a\"></span>In <span class=\"_ _2\"></span>sua <span class=\"_ _a\"></span>assenza, <span class=\"_ _2\"></span>il <span class=\"_ _a\"></span>mercato <span class=\"_ _2\"></span>pi\u00f9 <span class=\"_ _a\"></span>vantaggioso <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _a\"></span>quello <span class=\"_ _2\"></span>che <span class=\"_ _a\"></span>massimizza <span class=\"_ _2\"></span>l\u2019ammontare <span class=\"_ _a\"></span>che <span class=\"_ _2\"></span>si<span class=\"_ _567\"> </span>percepir<span class=\"_ _2\"></span>ebbe per la vendita dell\u2019attivit\u00e0 o che riduce al minimo l\u2019ammontare che si pagherebbe<span class=\"_ _567\"> </span>per il trasferimento delle passivit\u00e0.<span class=\"_ _567\"> </span>A.4.1<span class=\"ff9\"> Livelli di fair value 2 e 3: tecniche di valutazione e<span class=\"_ _567\"> </span></span>input utilizzati<span class=\"_ _567\"> </span>Il <span class=\"_ _1d\"></span>fair <span class=\"_ _1d\"></span>value <span class=\"_ _1d\"></span>delle <span class=\"_ _24\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>passivit\u00e0 <span class=\"_ _1d\"></span>finanziarie <span class=\"_ _24\"></span>\u00e8 <span class=\"_ _1d\"></span>determinato <span class=\"_ _1d\"></span>con <span class=\"_ _1d\"></span>tecniche <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>valutazione <span class=\"_ _1d\"></span>in<span class=\"_ _567\"> </span>relazione alla tipologia dello strumento finanziario valutato.<span class=\"_ _567\"> </span>Per il fair value di livello 2 si utilizzano valutazioni supportate da info provider esterni e applicativi<span class=\"_ _567\"> </span>interni che utilizzano input osservabili direttamente o indir<span class=\"_ _2\"></span>ettamente per l\u2019attivit\u00e0 o la passivit\u00e0,<span class=\"_ _567\"> </span>e comprendono:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">prezzi quotati per attivit\u00e0 o passivit\u00e0 similari in mer<span class=\"_ _2\"></span>cati attivi;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">prezzi quotati per attivit\u00e0 o passivit\u00e0 identiche o similari in mer<span class=\"_ _2\"></span>cati non attivi;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">dati diversi dai prezzi quotati osservabili per l\u2019attivit\u00e0 o passivit\u00e0, per esempio:<span class=\"_ _567\"> </span></span>\u2022 <span class=\"_ _258\"> </span><span class=\"ff8 fc0\"> <span class=\"_ _2e\"> </span>tassi di interesse e curve dei rendimenti osservabili a intervalli comunemente quotati;<span class=\"_ _567\"> </span></span>\u2022 <span class=\"_ _258\"> </span><span class=\"fc0\"> <span class=\"_ _2e\"> </span>volatilit\u00e0 implicite;<span class=\"_ _567\"> </span></span>\u2022 <span class=\"_ _258\"> </span><span class=\"fc0\"> <span class=\"_ _2e\"> </span>spread creditizi;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">input corroborati dal mer<span class=\"_ _2\"></span>cato.<span class=\"_ _567\"> </span></span>Per il fair value di livello 3 si impiegano input non osservabili per l\u2019attivit\u00e0 o per la passivit\u00e0. Il<span class=\"_ _567\"> </span>ricorso <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>tal<span class=\"_ _b\"></span>i <span class=\"_ _a\"></span>input, <span class=\"_ _a\"></span>anche <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>fonte <span class=\"_ _2\"></span>interna, <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>ammesso <span class=\"_ _2\"></span>qualora <span class=\"_ _a\"></span>non <span class=\"_ _2\"></span>siano <span class=\"_ _a\"></span>disponibili <span class=\"_ _2\"></span>informazioni<span class=\"_ _567\"> </span>di  mer<span class=\"_ _2\"></span>cato  osservabili <span class=\"_ _9\"> </span>util<span class=\"_ _b\"></span>i  alla <span class=\"_ _9\"> </span>stima  e  devono <span class=\"_ _9\"> </span>riflettere  le <span class=\"_ _9\"> </span>ipotesi  che <span class=\"_ _38\"> </span>assumerebber<span class=\"_ _2\"></span>o  i<span class=\"_ _567\"> </span>partecipanti al mercato nella determinazione del pr<span class=\"_ _2\"></span>ezzo.<span class=\"_ _567\"> </span>Per <span class=\"_ _8\"></span>il <span class=\"_ _b\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>livello <span class=\"_ _8\"></span>3 <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>specifico <span class=\"_ _8\"></span>riferimento <span class=\"_ _8\"></span>ai <span class=\"_ _b\"></span>derivati <span class=\"_ _8\"></span>OTC <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>divisa <span class=\"_ _8\"></span>estera, <span class=\"_ _b\"></span>l<span class=\"_ _b\"></span>\u2019input<span class=\"_ _567\"> </span>inerente allo spr<span class=\"_ _2\"></span>ead creditizio per la clientela non istituzionale \u00e8 fornito dal modello interno di<span class=\"_ _567\"> </span>rating <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>classifica <span class=\"_ _3\"></span>ogni <span class=\"_ _3\"></span>controparte <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>classi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>rischi <span class=\"_ _3\"></span>aventi <span class=\"_ _a\"></span>probabilit\u00e0 <span class=\"_ _7d\"></span>omogenea <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>insolvenza.<span class=\"_ _567\"> </span>Si segnala, inoltre, l\u2019applicazione del modello Cr<span class=\"_ _2\"></span>edit V<span class=\"_ _2\"></span>alue Adjustment (CV<span class=\"_ _2\"></span>A) per i derivati<span class=\"_ _567\"> </span>OTC <span class=\"_ _1d\"></span>con <span class=\"_ _24\"> </span>lo <span class=\"_ _24\"></span>scopo <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>evidenziare <span class=\"_ _1d\"></span>l\u2019impatto <span class=\"_ _24\"></span>della <span class=\"_ _1d\"></span>qualit\u00e0 <span class=\"_ _24\"></span>creditizia <span class=\"_ _1d\"></span>della <span class=\"_ _24\"></span>controparte, <span class=\"_ _1d\"></span>fattore<span class=\"_ _567\"> </span>intrinseco <span class=\"_ _2\"></span>nella <span class=\"_ _2\"></span>quotazione <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>strumenti obbligazionari <span class=\"_ _a\"></span>ma <span class=\"_ _2\"></span>non in <span class=\"_ _a\"></span>quelli <span class=\"_ _2\"></span>derivati. La <span class=\"_ _a\"></span>modalit\u00e0<span class=\"_ _567\"> </span>attuata consiste nel determinare il fair value mediante attualizzazione del Mark to Market (MTM)<span class=\"_ _567\"> </span>positivo del derivato con il Credit Spr<span class=\"_ _2\"></span>ead ponderato per la vita residua dello strumento.<span class=\"_ _567\"> </span>In relazione, invece, ai derivati OTC con Mark to Market (MTM) negativo il modello applicato \u00e8 <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>Debit <span class=\"_ _1\"> </span>V<span class=\"_ _2\"></span>alue <span class=\"_ _9\"> </span>Adjustment <span class=\"_ _9\"> </span>(DV<span class=\"_ _2\"></span>A) <span class=\"_ _9\"> </span>con <span class=\"_ _9\"> </span>lo <span class=\"_ _1\"> </span>scopo <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>evidenziare <span class=\"_ _1\"> </span>l\u2019impatto <span class=\"_ _9\"> </span>della <span class=\"_ _9\"> </span>qualit\u00e0 del proprio merito cr<span class=\"_ _2\"></span>editizio. Il modello prevede l\u2019applicazione della medesima formula di attualizzazione del CV<span class=\"_ _2\"></span>A al valore negativo (MTM) del derivato con inclusione del Cr<span class=\"_ _2\"></span>edit spread della banca.<span class=\"_ _567\"> </span>Si <span class=\"_ _a\"></span>segnala <span class=\"_ _a\"></span>che, <span class=\"_ _2\"></span>nell\u2019applicazione <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>entrambi <span class=\"_ _2\"></span>i <span class=\"_ _a\"></span>modelli <span class=\"_ _a\"></span>(CVA <span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>DV<span class=\"_ _2\"></span>A) <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>ai <span class=\"_ _2\"></span>fini <span class=\"_ _a\"></span>della <span class=\"_ _a\"></span>determinazione dell\u2019impatto <span class=\"_ _8\"></span>della <span class=\"_ _b\"></span>qualit\u00e0 <span class=\"_ _8\"></span>creditizia <span class=\"_ _b\"></span>della <span class=\"_ _8\"></span>controparte, <span class=\"_ _b\"></span>ovvero <span class=\"_ _b\"></span>della <span class=\"_ _8\"></span>qualit\u00e0 <span class=\"_ _8\"></span>del <span class=\"_ _b\"></span>proprio <span class=\"_ _8\"></span>merito creditizio, viene tenuto in considerazione l\u2019ef<span class=\"_ _2\"></span>fetto di riduzione del rischio di credito in presenza di accordi di collateralizzazione (CSA).<span class=\"_ _567\"> </span>Il <span class=\"_ _7d\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _7d\"></span>di <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>e <span class=\"_ _7d\"></span>passivit\u00e0 <span class=\"_ _3\"></span>non <span class=\"_ _7d\"></span>finanziarie <span class=\"_ _3\"></span>(crediti <span class=\"_ _7d\"></span>e <span class=\"_ _7d\"></span>debiti) <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>determinato <span class=\"_ _7d\"></span>con <span class=\"_ _3\"></span>la <span class=\"_ _7d\"></span>metodologia di <span class=\"_ _24\"></span>analisi <span class=\"_ _24\"></span>dei <span class=\"_ _24\"></span>DCF <span class=\"_ _24\"></span>(discounted <span class=\"_ _24\"></span>cash <span class=\"_ _24\"></span>flows); <span class=\"_ _24\"></span>il <span class=\"_ _24\"></span>modulo <span class=\"_ _24\"></span>in <span class=\"_ _24\"></span>uso <span class=\"_ _24\"></span>consente <span class=\"_ _24\"></span>di <span class=\"_ _24\"></span>integrare <span class=\"_ _1d\"></span>in <span class=\"_ _24\"> </span>modo consistente <span class=\"_ _9\"> </span>nella <span class=\"_ _9\"> </span>valutazione <span class=\"_ _9\"> </span>del <span class=\"_ _38\"> </span>fair <span class=\"_ _9\"> </span>value <span class=\"_ _9\"> </span>elementi <span class=\"_ _9\"> </span>di <span class=\"_ _38\"> </span>mercato, <span class=\"_ _9\"> </span>caratteristiche <span class=\"_ _9\"> </span>finanziarie dell\u2019operazione e componenti di rischio di credito.<span class=\"_ _567\"> </span>Con riferimento alle \u201cattivit\u00e0 e passivit\u00e0 non valutate al fair value o valutate al fair value su base non ricorrente\u201d <span class=\"_ _2\"></span>per cui il cui il fair <span class=\"_ _2\"></span>value \u00e8 fornito ai soli fini dell\u2019informativa di <span class=\"_ _2\"></span>nota integrativa, si precisa quanto segue: <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws86\">per i crediti il fair value \u00e8 calcolato per le posizioni performing oltr<span class=\"_ _2\"></span>e il breve termine </span>mediante <span class=\"_ _1\"> </span>tecnica <span class=\"_ _9\"> </span>di <span class=\"_ _24\"> </span>valutazione <span class=\"_ _9\"> </span>che <span class=\"_ _1\"> </span>prevede <span class=\"_ _1\"> </span>l\u2019attualizzazione <span class=\"_ _1\"> </span>dei <span class=\"_ _9\"> </span>flussi <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>cassa <span class=\"_ _9\"> </span>attesi considerando, altre al tasso fr<span class=\"_ _2\"></span>ee risk, il rischio di credito della relazione (in termini di PD e LGD rilevato nei modelli di rating interno in uso), mentre per le posizioni non performing e per quelle <span class=\"_ _b\"></span>performing <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>breve termine il <span class=\"_ _b\"></span>valore di <span class=\"_ _b\"></span>bilancio <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _b\"></span>considerato una <span class=\"_ _b\"></span>ragionevole approssimazione <span class=\"_ _a\"></span>del fair <span class=\"_ _a\"></span>value. In <span class=\"_ _a\"></span>generale gli <span class=\"_ _a\"></span>stessi sono <span class=\"_ _a\"></span>classificati al <span class=\"_ _a\"></span>Livello 3, <span class=\"_ _a\"></span>fatto salvo nel <span class=\"_ _24\"> </span>caso <span class=\"_ _1\"> </span>in <span class=\"_ _1\"> </span>cui <span class=\"_ _24\"> </span>la <span class=\"_ _1\"> </span>significativit\u00e0 <span class=\"_ _1\"> </span>degli <span class=\"_ _24\"> </span>input <span class=\"_ _1\"> </span>osservabili <span class=\"_ _1\"> </span>rispetto <span class=\"_ _24\"> </span>all\u2019intera <span class=\"_ _1\"> </span>valutazione <span class=\"_ _1\"> </span>sia superiore a una soglia pr<span class=\"_ _2\"></span>efissata (Livello 2), ovvero nel caso di attivit\u00e0 <span class=\"_ _2\"></span>in via di dismissione / transazioni in corso di perfezionamento alla data di riferimento (Livello 1). T<span class=\"_ _3\"></span>enuto conto dell\u2019attuale contesto del mercato dei cr<span class=\"_ _2\"></span>editi, con particolare riferimento ai non performing loans, detto fair value (Livello 2 e 3), determinato tenendo conto di ipotesi multi-scenario che prevedono la combinazione tra la gestione interna e i c.d. \u201cdisposal scenario\u201d, potrebbe non rappr<span class=\"_ _2\"></span>esentare l\u2019eventuale exit price in considerazione di un certo margine di aleatoriet\u00e0 comunque insito nelle componenti di formazione del prezzo considerate da un potenziale terzo acquirente; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _9\"> </span>debiti <span class=\"_ _9\"> </span>e <span class=\"_ _38\"> </span>i <span class=\"_ _9\"> </span>certificati <span class=\"_ _9\"> </span>di  deposito <span class=\"_ _9\"> </span>emessi <span class=\"_ _9\"> </span>sono <span class=\"_ _9\"> </span>esposti <span class=\"_ _9\"> </span>al <span class=\"_ _38\"> </span>loro <span class=\"_ _9\"> </span>valore <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>bilancio, <span class=\"_ _9\"> </span>che </span>rappresenta una ragionevole appr<span class=\"_ _2\"></span>ossimazione del fair value (Livello 3);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws238\">per i prestiti obbligazionari emessi, il fair value \u00e8 calcolato secondo la metodologia di<span class=\"_ _567\"> </span></span>attualizzazione dei flussi di cassa, applicando un credit spr<span class=\"_ _2\"></span>ead (Livello 2);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws140\">attivit\u00e0 materiali detenute a scopo di investimento: il fair value \u00e8 determinato sulla base<span class=\"_ _567\"> </span></span>di una stima effettuata utilizzando una serie di fonti informative r<span class=\"_ _2\"></span>elative al mercato<span class=\"_ _567\"> </span>immobiliare <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>apportando <span class=\"_ _9\"> </span>le  opportune <span class=\"_ _9\"> </span>r<span class=\"_ _2\"></span>ettifiche/incrementi <span class=\"_ _9\"> </span>in <span class=\"_ _38\"> </span>relazione <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>parametri<span class=\"_ _567\"> </span>quali <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>localizzazione, <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>consistenza, <span class=\"_ _9\"> </span>la <span class=\"_ _1\"> </span>vetust\u00e0, <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>destinazione <span class=\"_ _9\"> </span>d\u2019uso <span class=\"_ _9\"> </span>dei <span class=\"_ _9\"> </span>locali <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>la<span class=\"_ _567\"> </span>manutenzione straordinaria, nonch\u00e9 mediante il confr<span class=\"_ _2\"></span>onto con la stima eseguita da esperti<span class=\"_ _567\"> </span>esterni indipendenti (Livello 3).<span class=\"_ _567\"> </span>A.4.2<span class=\"ff9\"> Pr<span class=\"_ _2\"></span>ocessi e sensibilit\u00e0 delle valutazioni<span class=\"_ _567\"> </span></span>Le tecniche di valutazione e gli input selezionati sono utilizzati in modo costante nel tempo, salvo<span class=\"_ _567\"> </span>che <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>verifichino <span class=\"_ _1d\"></span>circostanze <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>rendano <span class=\"_ _8\"></span>necessaria <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>loro <span class=\"_ _8\"></span>sostituzione <span class=\"_ _8\"></span>o <span class=\"_ _1d\"></span>modifica <span class=\"_ _8\"></span>quali <span class=\"_ _8\"></span>ad<span class=\"_ _567\"> </span>esempio: lo sviluppo di nuovi mercati, la disponibilit\u00e0 e/o indisponibilit\u00e0 di nuove informazioni,<span class=\"_ _567\"> </span>il miglioramento delle tecniche stesse di valutazione.<span class=\"_ _567\"> </span>ll  pr<span class=\"_ _2\"></span>ocesso  di  valutazione  degli <span class=\"_ _38\"> </span>strumenti  finanziari  si <span class=\"_ _38\"> </span>articola  nelle  fasi <span class=\"_ _38\"> </span>sotto  di  seguito<span class=\"_ _567\"> </span>sintetizzate:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">per ogni asset class sono identificati i parametri di mer<span class=\"_ _2\"></span>cato e le modalit\u00e0 secondo le quali<span class=\"_ _567\"> </span></span>tali dati devono essere r<span class=\"_ _2\"></span>ecepiti e utilizzati;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws90\">i parametri di mercato utilizzati sono contr<span class=\"_ _2\"></span>ollati sia con riferimento alla loro integrit\u00e0 sia nel<span class=\"_ _567\"> </span></span>loro utilizzo nelle modalit\u00e0 applicative;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws21\">le metodologie utilizzate per le valutazioni sono confrontate con le prassi di mer<span class=\"_ _2\"></span>cato in<span class=\"_ _567\"> </span></span>modo da individuare eventuali evoluzioni e definir<span class=\"_ _2\"></span>e modifiche alle valutazioni.<span class=\"_ _567\"> </span>Con riferimento <span class=\"_ _b\"></span>agli strumenti <span class=\"_ _b\"></span>finanziari <span class=\"_ _b\"></span>oggetto di <span class=\"_ _b\"></span>valutazione al <span class=\"_ _b\"></span>fair <span class=\"_ _b\"></span>value su <span class=\"_ _b\"></span>base ricorrente<span class=\"_ _567\"> </span>classificati <span class=\"_ _a\"></span>nel <span class=\"_ _2\"></span>Livello <span class=\"_ _a\"></span>3, <span class=\"_ _a\"></span>non <span class=\"_ _2\"></span>viene <span class=\"_ _a\"></span>fornita <span class=\"_ _2\"></span>l\u2019analisi <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>sensibilit\u00e0 <span class=\"_ _a\"></span>stante <span class=\"_ _2\"></span>la <span class=\"_ _a\"></span>loro <span class=\"_ _a\"></span>natura, <span class=\"_ _a\"></span>salvo <span class=\"_ _2\"></span>quanto<span class=\"_ _567\"> </span>successivamente indicato.<span class=\"_ _567\"> </span>A.4.3<span class=\"ff9\"> Gerar<span class=\"_ _2\"></span>chia del fair value<span class=\"_ _567\"> </span></span>Con <span class=\"_ _b\"></span>riferimento <span class=\"_ _8\"></span>alle <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>passivit\u00e0 <span class=\"_ _b\"></span>finanziarie <span class=\"_ _b\"></span>oggetto <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>valutazione <span class=\"_ _b\"></span>al <span class=\"_ _8\"></span>fair <span class=\"_ _b\"></span>value <span class=\"_ _b\"></span>su <span class=\"_ _8\"></span>base ricorrente, la classificazione sulla base <span class=\"_ _b\"></span>della predetta gerarchia di livelli riflette <span class=\"_ _b\"></span>la significativit\u00e0 degli input utilizzati nelle valutazioni.<span class=\"_ _567\"> </span>La <span class=\"_ _b\"></span>perdita <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>qualifica <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>mer<span class=\"_ _2\"></span>cato <span class=\"_ _8\"></span>attivo <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>un\u2019attivit\u00e0 <span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>passivit\u00e0 <span class=\"_ _8\"></span>comporta <span class=\"_ _8\"></span>la <span class=\"_ _b\"></span>modifica <span class=\"_ _8\"></span>della tecnica di <span class=\"_ _b\"></span>valutazione <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>degli <span class=\"_ _b\"></span>input <span class=\"_ _b\"></span>utilizzati <span class=\"_ _b\"></span>determinando <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>classificazione <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>fair <span class=\"_ _b\"></span>value in un livello inferiore della gerar<span class=\"_ _2\"></span>chia.<span class=\"_ _567\"> </span>La tecnica di valutazione prescelta \u00e8 utilizzata in modo costante nel tempo, salvo che sopraggiungano <span class=\"_ _24\"></span>circostanze <span class=\"_ _1d\"></span>che <span class=\"_ _1\"> </span>rendano <span class=\"_ _1d\"></span>necessario <span class=\"_ _24\"> </span>sostituirla <span class=\"_ _1\"> </span>con <span class=\"_ _24\"></span>un\u2019altra <span class=\"_ _24\"> </span>pi\u00f9 <span class=\"_ _24\"> </span>significativa come nel caso di sviluppo di nuovi mercati, disponibilit\u00e0 di nuove informazioni, cambi delle condizioni <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>mercato. <span class=\"_ _b\"></span>Ci\u00f2 <span class=\"_ _b\"></span>comporta <span class=\"_ _8\"></span>che <span class=\"_ _b\"></span>un\u2019attivit\u00e0 <span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>passivit\u00e0 <span class=\"_ _8\"></span>valutata <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>momenti <span class=\"_ _b\"></span>differenti potr\u00e0 essere classificata in un livello diverso della gerar<span class=\"_ _2\"></span>chia.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019applicazione dei principi adottati per la determinazione dei livelli avviene mensilmente<span class=\"_ _567\"> </span>A.4.4 <span class=\"ff9\">Altr<span class=\"_ _2\"></span>e informazioni<span class=\"_ _567\"> </span></span>Nessuna ulteriore informazione oltr<span class=\"_ _2\"></span>e a quelle fornite in precedenza.<span class=\"_ _567\"> </span>A.4.5<span class=\"ff9\"> Gerar<span class=\"_ _2\"></span>chia del fair value<span class=\"_ _567\"> </span></span>A.4.5.1 Attivit\u00e0 e passivit\u00e0 valutate al fair value su base ricorrente: ripartizione per livelli<span class=\"_ _567\"> </span>di fair value. <table class=\"s w23f h1c1\" id=\"_55e0c90d-f068-4f42-ab75-c0da22a75e14\"><tr><td></td><td></td><td class=\"c n x6ed y3f5a wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x6ee y3f5a wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x622 y3f5b w240 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0/Passivit\u00e0 finanziarie misurate al fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n x6ef y3f5b w241 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x6f0 y3f5b w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x6f1 y3f5b w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td class=\"c n x6f2 y3f5b w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x6f3 y3f5b w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x6f4 y3f5b w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f1e w243 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finanziarie valutate al fair value con impatto a conto economico<span class=\"_ _567\"> </span></div></td><td class=\"c n x6f5 y3f1e wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">55.440<span class=\"_ _567\"> </span></div></td><td class=\"c n x6f6 y3f1e wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.153<span class=\"_ _567\"> </span></div></td><td class=\"c n x6f7 y3f1e wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">165.062<span class=\"_ _567\"> </span></div></td><td class=\"c n x6f8 y3f1e wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">50.883<span class=\"_ _567\"> </span></div></td><td class=\"c n x6f9 y3f1e wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.203<span class=\"_ _567\"> </span></div></td><td class=\"c n x6fa y3f1e wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">146.816<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3f1f w244 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">a) attivit\u00e0 finanziarie detenute per la negoziazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x6fb y3f1f wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.817<span class=\"_ _567\"> </span></div></td><td class=\"c n x6fc y3f1f wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">468<span class=\"_ _567\"> </span></div></td><td class=\"c n x6fd y3f1f wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.077<span class=\"_ _567\"> </span></div></td><td class=\"c n x6fe y3f1f wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.143<span class=\"_ _567\"> </span></div></td><td class=\"c n x6ff y3f1f w245 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">691<span class=\"_ _567\"> </span></div></td><td class=\"c n x700 y3f1f w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.379<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3f0d w246 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">b) attivit\u00e0 finanziarie designate al fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n x701 y3f0d w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x702 y3f0d w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x703 y3f0d w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x704 y3f0d w248 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x705 y3f0d w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x706 y3f0d w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3f5c w249 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">c) altre attivit\u00e0 finanziarie obbligatoriamente valutate al fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n x707 y3f5c wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">46.623<span class=\"_ _567\"> </span></div></td><td class=\"c n x708 y3f5c wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.685<span class=\"_ _567\"> </span></div></td><td class=\"c n x709 y3f5c wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">163.985<span class=\"_ _567\"> </span></div></td><td class=\"c n x70a y3f5c wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">43.740<span class=\"_ _567\"> </span></div></td><td class=\"c n x70b y3f5c w245 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">512<span class=\"_ _567\"> </span></div></td><td class=\"c n x70c y3f5c wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">145.437<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f20 w24a h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">2. Attivit\u00e0 finanziarie valutate al fair value con impatto sulla redditivit\u00e0 complessiva<span class=\"_ _567\"> </span></div></td><td class=\"c n x70d y3f20 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.252.187<span class=\"_ _567\"> </span></div></td><td class=\"c n x70e y3f20 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">18.752<span class=\"_ _567\"> </span></div></td><td class=\"c n x70f y3f20 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.747<span class=\"_ _567\"> </span></div></td><td class=\"c n x710 y3f20 w189 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">986.853<span class=\"_ _567\"> </span></div></td><td class=\"c n x711 y3f20 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x712 y3f20 w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.208<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f10 w24b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3. Derivati di copertura<span class=\"_ _567\"> </span></div></td><td class=\"c n x713 y3f10 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x714 y3f10 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">40.307<span class=\"_ _567\"> </span></div></td><td class=\"c n x715 y3f10 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x716 y3f10 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x717 y3f10 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12.578<span class=\"_ _567\"> </span></div></td><td class=\"c n x718 y3f10 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f5d w24c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4. Attivit\u00e0 materiali<span class=\"_ _567\"> </span></div></td><td class=\"c n x719 y3f5d w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x71a y3f5d w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x71b y3f5d w248 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x71c y3f5d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x71d y3f5d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x71e y3f5d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f5e w24d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5. Attivit\u00e0 immateriali<span class=\"_ _567\"> </span></div></td><td class=\"c n x71f y3f5e w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x720 y3f5e w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x721 y3f5e w248 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x722 y3f5e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x723 y3f5e w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x724 y3f5e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f5f w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x725 y3f5f w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.307.627<span class=\"_ _567\"> </span></div></td><td class=\"c n x726 y3f5f w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">64.212<span class=\"_ _567\"> </span></div></td><td class=\"c n x727 y3f5f w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">170.809<span class=\"_ _567\"> </span></div></td><td class=\"c n x728 y3f5f w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.037.736<span class=\"_ _567\"> </span></div></td><td class=\"c n x729 y3f5f w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">23.781<span class=\"_ _567\"> </span></div></td><td class=\"c n x72a y3f5f w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">150.024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f14 w251 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">1. Passivit\u00e0 finanziarie detenute per la negoziazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x72b y3f14 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x72c y3f14 wea h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">467<span class=\"_ _567\"> </span></div></td><td class=\"c n x72d y3f14 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.017<span class=\"_ _567\"> </span></div></td><td class=\"c n x72e y3f14 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x72f y3f14 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">689<span class=\"_ _567\"> </span></div></td><td class=\"c n x730 y3f14 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.265<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f22 w252 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">2. Passivit\u00e0 finanziarie designate al fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n x72b y3f22 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x731 y3f22 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x732 y3f22 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x733 y3f22 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x734 y3f22 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x735 y3f22 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f23 w24b h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3. Derivati di copertura<span class=\"_ _567\"> </span></div></td><td class=\"c n x713 y3f23 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x736 y3f23 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">9.071<span class=\"_ _567\"> </span></div></td><td class=\"c n x737 y3f23 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x738 y3f23 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x739 y3f23 wcb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">19.287<span class=\"_ _567\"> </span></div></td><td class=\"c n x73a y3f23 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x73b y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x73c y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">9.538<span class=\"_ _567\"> </span></div></td><td class=\"c n x73d y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.017<span class=\"_ _567\"> </span></div></td><td class=\"c n x73e y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x73f y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">19.976<span class=\"_ _567\"> </span></div></td><td class=\"c n x740 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.265<span class=\"_ _567\"> </span></div></td></tr></table>Legenda:<span class=\"ff2\"> L1 = Livello 1, L2 = Livello 2, L3 = Livello 3<span class=\"_ _567\"> </span></span>Gli <span class=\"_ _a\"></span>investimenti <span class=\"_ _a\"></span>valutati <span class=\"_ _a\"></span>sulla <span class=\"_ _a\"></span>base <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>parametri <span class=\"_ _a\"></span>non <span class=\"_ _a\"></span>osservabili <span class=\"_ _2\"></span>(livello <span class=\"_ _a\"></span>3) <span class=\"_ _a\"></span>costituiscono <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>quota particolarmente <span class=\"_ _b\"></span>limitata <span class=\"_ _b\"></span>di tut<span class=\"_ _b\"></span>te le <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>finanziarie <span class=\"_ _b\"></span>misurate <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>fair <span class=\"_ _b\"></span>value <span class=\"_ _b\"></span>(11,07% <span class=\"_ _b\"></span>rispetto <span class=\"_ _b\"></span>al 12,38% <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>fine <span class=\"_ _8\"></span>2024). <span class=\"_ _b\"></span>Detti <span class=\"_ _8\"></span>investimenti <span class=\"_ _b\"></span>sono <span class=\"_ _8\"></span>costituiti <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>quasi <span class=\"_ _b\"></span>totalit\u00e0 <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>investimenti <span class=\"_ _b\"></span>in OICR obbligatoriamente valutati al fair value.<span class=\"_ _567\"> </span>Alla data del 31 dicembre 2025, l'impatto dell'applicazione del Cr<span class=\"_ _2\"></span>edit V<span class=\"_ _2\"></span>alue Adjustment e del<span class=\"_ _567\"> </span>Debit <span class=\"_ _b\"></span>V<span class=\"_ _2\"></span>alue <span class=\"_ _b\"></span>Ad<span class=\"_ _b\"></span>justment <span class=\"_ _b\"></span>sui <span class=\"_ _8\"></span>valori <span class=\"_ _b\"></span>patrimoniali <span class=\"_ _b\"></span>non <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _b\"></span>stato <span class=\"_ _8\"></span>calcolato <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>quanto <span class=\"_ _8\"></span>tutti <span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>contratti derivati in essere sono assistiti da accor<span class=\"_ _2\"></span>di di collaterilizzazione con le controparti a mitigazione del rischio di credito (CSA agr<span class=\"_ _2\"></span>eement).<span class=\"_ _567\"> </span>A.4.5.2 V<span class=\"_ _a\"></span>ariazioni annue delle attivit\u00e0 valutate al fair value su base ricorrente (livello 3)<table class=\"s w253 h1c2\" id=\"_8def3f4f-18b4-4279-af1b-bf7e6ce4c4bc\"><tr><td></td><td></td><td></td><td class=\"c n x622 y3f61 w254 h1b2\"><div class=\"t m0 x2a1 h2c y3f60 ffb fs16 fc0 sc0 ls0 ws0\"><span class=\"_ gs728\"> </span><span class=\"_ _3be\"> </span>Attivit\u00e0 finanziarie valutate al fair value con impatto a conto economico<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x741 y3f61 w255 h1b2\"><div class=\"t m0 x2a1 h2c y3f60 ffb fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziarie</div></td><td class=\"t m0 x742 h27 y3f62 ff6 fs16 fc0 sc0 ls0 ws0\">Derivati di </td><td class=\"t m0 x743 h27 y3f62 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 </td><td class=\"t m0 x744 h27 y3f62 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x745 h27 y3f63 ff6 fs16 fc0 sc0 ls0 ws0\">valutate al fair value con </td><td class=\"t m0 x746 h27 y3f64 ff6 fs16 fc0 sc0 ls0 ws0\">copertura<span class=\"_ _567\"> </span></td><td class=\"t m0 x747 h27 y3f64 ff6 fs16 fc0 sc0 ls0 ws0\">materiali<span class=\"_ _567\"> </span></td><td class=\"t m0 x748 h27 y3f64 ff6 fs16 fc0 sc0 ls0 ws0\">immateriali<span class=\"_ _567\"> </span></td></tr><tr><td></td><td class=\"c n x749 y3f65 w1e1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x74a y3f65 w256 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">di cui:<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x74b h27 y3f66 ff6 fs16 fc0 sc0 ls0 ws0\">di cui: </td><td class=\"t m0 x74c h27 y3f67 ff6 fs16 fc0 sc0 ls0 ws0\">di cui: </td><td class=\"t m0 x74d h27 y3f68 ff6 fs16 fc0 sc0 ls0 ws0\">impatto </td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x74e h2c y3f69 ffb fs16 fc0 sc0 ls0 ws0\">a) attivit\u00e0 finanziarie </td><td class=\"t m0 x74f h2c y3f6a ffb fs16 fc0 sc0 ls0 ws0\">b) attivit\u00e0 finanziarie </td><td class=\"t m0 x750 h27 y3f6b ff6 fs16 fc0 sc0 ls0 ws0\">c) altre attivit\u00e0 </td><td class=\"t m0 x751 h27 y3f6c ff6 fs16 fc0 sc0 ls0 ws0\">sulla redditivit\u00e0 </td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x752 h27 y3f6d ff6 fs16 fc0 sc0 ls0 ws0\">detenute per la </td><td class=\"t m0 x753 h27 y3f6e ff6 fs16 fc0 sc0 ls0 ws0\">designate </td><td class=\"t m0 x754 h2c y3f6f ffb fs16 fc0 sc0 ls0 ws0\">finanziarie </td><td class=\"t m0 x755 h27 y3f70 ff6 fs16 fc0 sc0 ls0 ws0\">complessiva<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x756 h27 y3f71 ff6 fs16 fc0 sc0 ls0 ws0\">negoziazione<span class=\"_ _567\"> </span></td><td class=\"t m0 x757 h27 y3f72 ff6 fs16 fc0 sc0 ls0 ws0\">al fair value<span class=\"_ _567\"> </span></td><td class=\"t m0 x758 h27 y3f73 ff6 fs16 fc0 sc0 ls0 ws0\">obbligatoriamente </td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x759 h27 y3f74 ff6 fs16 fc0 sc0 ls0 ws0\">valutate al fair value<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y3f75 w257 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Esistenze iniziali<span class=\"_ _567\"> </span></div></td><td class=\"c n x75a y3f75 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">146.816<span class=\"_ _567\"> </span></div></td><td class=\"c n x75b y3f75 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.379<span class=\"_ _567\"> </span></div></td><td class=\"c n x75c y3f75 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x75d y3f75 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">145.437<span class=\"_ _567\"> </span></div></td><td class=\"c n x75e y3f75 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.208<span class=\"_ _567\"> </span></div></td><td class=\"c n x75f y3f75 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x760 y3f75 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x761 y3f75 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f76 w259 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Aumenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x762 y3f76 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">43.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x763 y3f76 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.077<span class=\"_ _567\"> </span></div></td><td class=\"c n x764 y3f76 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x765 y3f76 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">42.188<span class=\"_ _567\"> </span></div></td><td class=\"c n x766 y3f76 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.550<span class=\"_ _567\"> </span></div></td><td class=\"c n x767 y3f76 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x768 y3f76 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x769 y3f76 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3f77 w25a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.1. Acquisti<span class=\"_ _567\"> </span></div></td><td class=\"c n x76a y3f77 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">36.260<span class=\"_ _567\"> </span></div></td><td class=\"c n x76b y3f77 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8<span class=\"_ _567\"> </span></div></td><td class=\"c n x76c y3f77 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x76d y3f77 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">36.252<span class=\"_ _567\"> </span></div></td><td class=\"c n x76e y3f77 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.550<span class=\"_ _567\"> </span></div></td><td class=\"c n x76f y3f77 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x770 y3f77 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x771 y3f77 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3f78 w25b h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">2.2. Profitti imputati a:<span class=\"_ _567\"> </span></div></td><td class=\"c n x772 y3f78 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.005<span class=\"_ _567\"> </span></div></td><td class=\"c n x773 y3f78 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.069<span class=\"_ _567\"> </span></div></td><td class=\"c n x774 y3f78 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x775 y3f78 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.936<span class=\"_ _567\"> </span></div></td><td class=\"c n x776 y3f78 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x777 y3f78 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x778 y3f78 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x779 y3f78 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y3f79 w25d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.2.1. Conto Economico<span class=\"_ _567\"> </span></div></td><td class=\"c n x77a y3f79 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.005<span class=\"_ _567\"> </span></div></td><td class=\"c n x77b y3f79 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.069<span class=\"_ _567\"> </span></div></td><td class=\"c n x77c y3f79 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x77d y3f79 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.936<span class=\"_ _567\"> </span></div></td><td class=\"c n x77e y3f79 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x77f y3f79 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x780 y3f79 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x781 y3f79 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x782 y3f7a w25e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: plusvalenze<span class=\"_ _567\"> </span></div></td><td class=\"c n x783 y3f7a w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.988<span class=\"_ _567\"> </span></div></td><td class=\"c n x784 y3f7a wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.069<span class=\"_ _567\"> </span></div></td><td class=\"c n x785 y3f7a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x786 y3f7a wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.919<span class=\"_ _567\"> </span></div></td><td class=\"c n x787 y3f7a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x788 y3f7a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x789 y3f7a w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x78a y3f7a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y3f7b w25f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.2.2. Patrimonio netto<span class=\"_ _567\"> </span></div></td><td class=\"c n x78b y3f7b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x78c y3f7b w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x78d y3f7b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x78e y3f7b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x78f y3f7b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x790 y3f7b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x791 y3f7b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x792 y3f7b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3f7c w260 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.3. T<span class=\"_ _a\"></span>rasferimenti da altri livelli<span class=\"_ _567\"> </span></div></td><td class=\"c n x793 y3f7c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x794 y3f7c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x795 y3f7c w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x796 y3f7c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x797 y3f7c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x798 y3f7c w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x799 y3f7c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x79a y3f7c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3f7d w262 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.4. Altre variazioni in aumento<span class=\"_ _567\"> </span></div></td><td class=\"c n x79b y3f7d w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x79c y3f7d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x79d y3f7d w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x79e y3f7d w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x79f y3f7d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7a0 y3f7d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7a1 y3f7d w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7a2 y3f7d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f7e w263 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3. Diminuzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x7a3 y3f7e w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">25.019<span class=\"_ _567\"> </span></div></td><td class=\"c n x7a4 y3f7e w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.379<span class=\"_ _567\"> </span></div></td><td class=\"c n x7a5 y3f7e w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7a6 y3f7e w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">23.640<span class=\"_ _567\"> </span></div></td><td class=\"c n x7a7 y3f7e w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">11<span class=\"_ _567\"> </span></div></td><td class=\"c n x7a8 y3f7e w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7a9 y3f7e w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7aa y3f7e w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y3f7f w264 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.1. V<span class=\"_ _2\"></span>endite<span class=\"_ _567\"> </span></div></td><td class=\"c n x7ac y3f7f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7ad y3f7f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7ae y3f7f w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7af y3f7f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7b0 y3f7f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7b1 y3f7f w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7b2 y3f7f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7b3 y3f7f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y3f80 w265 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.2. Rimborsi<span class=\"_ _567\"> </span></div></td><td class=\"c n x7b4 y3f80 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">14.436<span class=\"_ _567\"> </span></div></td><td class=\"c n x7b5 y3f80 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7b6 y3f80 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7b7 y3f80 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">14.436<span class=\"_ _567\"> </span></div></td><td class=\"c n x7b8 y3f80 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7b9 y3f80 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7ba y3f80 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7bb y3f80 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y3f81 w266 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.3. Perdite imputate a:<span class=\"_ _567\"> </span></div></td><td class=\"c n x7bc y3f81 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10.580<span class=\"_ _567\"> </span></div></td><td class=\"c n x7bd y3f81 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.379<span class=\"_ _567\"> </span></div></td><td class=\"c n x7be y3f81 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7bf y3f81 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">9.201<span class=\"_ _567\"> </span></div></td><td class=\"c n x7c0 y3f81 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7c1 y3f81 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7c2 y3f81 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7c3 y3f81 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y3f82 w25d h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.3.1. Conto Economico<span class=\"_ _567\"> </span></div></td><td class=\"c n x7c4 y3f82 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10.580<span class=\"_ _567\"> </span></div></td><td class=\"c n x7c5 y3f82 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.379<span class=\"_ _567\"> </span></div></td><td class=\"c n x7c6 y3f82 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7c7 y3f82 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">9.201<span class=\"_ _567\"> </span></div></td><td class=\"c n x7c8 y3f82 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7c9 y3f82 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7ca y3f82 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7cb y3f82 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x782 y3f83 w267 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: minusvalenze<span class=\"_ _567\"> </span></div></td><td class=\"c n x7cc y3f83 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10.566<span class=\"_ _567\"> </span></div></td><td class=\"c n x7cd y3f83 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.365<span class=\"_ _567\"> </span></div></td><td class=\"c n x7ce y3f83 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7cf y3f83 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">9.201<span class=\"_ _567\"> </span></div></td><td class=\"c n x7d0 y3f83 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7d1 y3f83 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7d2 y3f83 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7d3 y3f83 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y3f84 w25f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.3.2. Patrimonio netto<span class=\"_ _567\"> </span></div></td><td class=\"c n x78b y3f84 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7d4 y3f84 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x7d5 y3f84 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x7d6 y3f84 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7d7 y3f84 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7d8 y3f84 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7d9 y3f84 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7da y3f84 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y3f85 w260 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.4. T<span class=\"_ _a\"></span>rasferimenti da altri livelli<span class=\"_ _567\"> </span></div></td><td class=\"c n x7db y3f85 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7dc y3f85 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7dd y3f85 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7de y3f85 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7df y3f85 w169 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">11<span class=\"_ _567\"> </span></div></td><td class=\"c n x7e0 y3f85 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7e1 y3f85 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7e2 y3f85 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y3f86 w268 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.5. Altre variazioni in diminuzione<span class=\"_ _567\"> </span></div></td><td class=\"c n x7e3 y3f86 w1d4 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n x7e4 y3f86 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7e5 y3f86 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7e6 y3f86 w103 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n x7e7 y3f86 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7e8 y3f86 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7ba y3f86 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7bb y3f86 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w269 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">4. Rimanenze finali<span class=\"_ _567\"> </span></div></td><td class=\"c n x7e9 y3de0 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">165.062<span class=\"_ _567\"> </span></div></td><td class=\"c n x7ea y3de0 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.077<span class=\"_ _567\"> </span></div></td><td class=\"c n x7eb y3de0 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7ec y3de0 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">163.985<span class=\"_ _567\"> </span></div></td><td class=\"c n x7ed y3de0 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.747<span class=\"_ _567\"> </span></div></td><td class=\"c n x7ee y3de0 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7ef y3de0 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7f0 y3de0 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table>A.4.5.3 V<span class=\"_ _a\"></span>ariazioni annue delle passivit\u00e0 valutate al fair value su base ricorrente (livello 3)<span class=\"_ _567\"> </span><table class=\"s w26a h1c3\" id=\"_c7d9d571-867c-4df2-a04b-259c987e4815\"><tr><td></td><td class=\"t m0 x7f1 h27 y3f87 ff6 fs16 fc0 sc0 ls0 ws0\">Passivit\u00e0 </td><td class=\"t m0 x7f2 h27 y3f88 ff6 fs16 fc0 sc0 ls0 ws0\">Passivit\u00e0 </td><td class=\"t m0 x7f3 h27 y3f89 ff6 fs16 fc0 sc0 ls0 ws0\">Derivati </td></tr><tr><td></td><td class=\"t m0 x7f4 h2c y3f8a ffb fs16 fc0 sc0 ls0 ws0\">finanziarie detenute per la </td><td class=\"t m0 x7f5 h27 y3f8b ffb fs16 fc0 sc0 ls0 ws0\">finanziarie<span class=\"ff6\"> </span></td><td class=\"t m0 x7f6 h27 y3f8c ff6 fs16 fc0 sc0 ls0 ws0\">di copertura<span class=\"_ _567\"> </span></td></tr><tr><td></td><td class=\"t m0 x7f7 h27 y3f8d ff6 fs16 fc0 sc0 ls0 ws0\">negoziazione<span class=\"_ _567\"> </span></td><td class=\"t m0 x7f8 h27 y3f8e ff6 fs16 fc0 sc0 ls0 ws0\">designate al fair value<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"c n x304 y3f75 w257 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Esistenze iniziali<span class=\"_ _567\"> </span></div></td><td class=\"c n x7f9 y3f75 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x7fa y3f75 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7fb y3f75 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f76 w259 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Aumenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x7f9 y3f76 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.017<span class=\"_ _567\"> </span></div></td><td class=\"c n x7fa y3f76 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7fb y3f76 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y3f77 w26b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 Emissioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x7fc y3f77 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7fd y3f77 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7fe y3f77 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y3f78 w266 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.2. Perdite imputate a:<span class=\"_ _567\"> </span></div></td><td class=\"c n x7ff y3f78 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.017<span class=\"_ _567\"> </span></div></td><td class=\"c n x800 y3f78 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x801 y3f78 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y3f79 w25d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.2.1. Conto Economico<span class=\"_ _567\"> </span></div></td><td class=\"c n x802 y3f79 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.017<span class=\"_ _567\"> </span></div></td><td class=\"c n x803 y3f79 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x804 y3f79 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x782 y3f7a w267 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: minusvalenze<span class=\"_ _567\"> </span></div></td><td class=\"c n x805 y3f7a wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.017<span class=\"_ _567\"> </span></div></td><td class=\"c n x806 y3f7a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x807 y3f7a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y3f7b w26c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.2.2. Patrimonio Netto<span class=\"_ _567\"> </span></div></td><td class=\"c n x808 y3f7b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x809 y3f7b w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x80a y3f7b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y3f7c w260 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.3. T<span class=\"_ _a\"></span>rasferimenti da altri livelli<span class=\"_ _567\"> </span></div></td><td class=\"c n x80b y3f7c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x80c y3f7c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x80d y3f7c w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y3f7d w262 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.4. Altre variazioni in aumento<span class=\"_ _567\"> </span></div></td><td class=\"c n x80e y3f7d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x80f y3f7d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x810 y3f7d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f7e w263 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3. Diminuzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x811 y3f7e w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x812 y3f7e w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x813 y3f7e w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y3f8f w265 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.1. Rimborsi<span class=\"_ _567\"> </span></div></td><td class=\"c n x814 y3f8f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x815 y3f8f w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x816 y3f8f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y3f90 w26d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.2. Riacquisti<span class=\"_ _567\"> </span></div></td><td class=\"c n x80e y3f90 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x80f y3f90 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x810 y3f90 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y3f81 w25b h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">3.3. Profitti imputati a:<span class=\"_ _567\"> </span></div></td><td class=\"c n x817 y3f81 wc1 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x818 y3f81 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x819 y3f81 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y3f82 w25d h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.3.1. Conto Economico<span class=\"_ _567\"> </span></div></td><td class=\"c n x802 y3f82 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x81a y3f82 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x81b y3f82 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x782 y3f91 w25e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: plusvalenze<span class=\"_ _567\"> </span></div></td><td class=\"c n x81c y3f91 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x81d y3f91 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x81e y3f91 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y3f84 w26c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.3.2. Patrimonio Netto<span class=\"_ _567\"> </span></div></td><td class=\"c n x808 y3f84 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x809 y3f84 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x80a y3f84 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y3f85 w26e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.4. T<span class=\"_ _a\"></span>rasferimento ad altri livelli<span class=\"_ _567\"> </span></div></td><td class=\"c n x81f y3f85 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x820 y3f85 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x821 y3f85 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y3f86 w268 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.5. Altre variazioni in diminuzione<span class=\"_ _567\"> </span></div></td><td class=\"c n x822 y3f86 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x823 y3f86 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x824 y3f86 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w269 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">4. Rimanenze finali<span class=\"_ _567\"> </span></div></td><td class=\"c n x825 y3de0 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.017<span class=\"_ _567\"> </span></div></td><td class=\"c n x826 y3de0 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x827 y3de0 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table>A.4.5.4 Attivit\u00e0 e passivit\u00e0 non valutate al fair value o valutate al fair value su base non<span class=\"_ _567\"> </span>ricorrente: ripartizione per livelli di fair value<span class=\"_ _567\"> </span><table class=\"s w26f h1c4\" id=\"_a40970f5-df8a-4039-b7d6-49bbbaa06206\"><tr><td class=\"t m0 x547 h27 y3f92 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0/Passivit\u00e0 non misurate al fair value </td><td></td><td class=\"c n x828 y3f93 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x829 y3f93 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h27 y3f94 ff6 fs16 fc0 sc0 ls0 ws0\">o misurate al fair value su base non ricorrente </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c n x82a y3eba w270 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">VB<span class=\"_ _567\"> </span></div></td><td class=\"c n x82b y3eba w242 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x82c y3eba w242 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x82d y3eba w242 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td class=\"c n x82e y3eba w271 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">VB<span class=\"_ _567\"> </span></div></td><td class=\"c n x82f y3eba w272 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x830 y3eba w242 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x831 y3eba w242 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f95 w273 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finanziarie valutate al costo ammortizzato<span class=\"_ _567\"> </span></div></td><td class=\"c n x832 y3f95 wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">16.529.715<span class=\"_ _567\"> </span></div></td><td class=\"c n x833 y3f95 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.057.097<span class=\"_ _567\"> </span></div></td><td class=\"c n x834 y3f95 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">257.208<span class=\"_ _567\"> </span></div></td><td class=\"c n x835 y3f95 w274 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">13.385.734<span class=\"_ _567\"> </span></div></td><td class=\"c n x836 y3f95 wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.468.174<span class=\"_ _567\"> </span></div></td><td class=\"c n x837 y3f95 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.736.046<span class=\"_ _567\"> </span></div></td><td class=\"c n x838 y3f95 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">168.551<span class=\"_ _567\"> </span></div></td><td class=\"c n x839 y3f95 wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12.567.970<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3ebc w275 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Attivit\u00e0 materiali detenute a scopo di investimento<span class=\"_ _567\"> </span></div></td><td class=\"c n x83a y3ebc wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.247<span class=\"_ _567\"> </span></div></td><td class=\"c n x83b y3ebc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x83c y3ebc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x83d y3ebc wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.247<span class=\"_ _567\"> </span></div></td><td class=\"c n x83e y3ebc wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.356<span class=\"_ _567\"> </span></div></td><td class=\"c n x83f y3ebc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x840 y3ebc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x841 y3ebc wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.337<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f96 w276 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3. Attivit\u00e0 non correnti e gruppi di attivit\u00e0 in via di dismissione<span class=\"_ _567\"> </span></div></td><td class=\"c n x842 y3f96 w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.867<span class=\"_ _567\"> </span></div></td><td class=\"c n x843 y3f96 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x844 y3f96 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x845 y3f96 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.867<span class=\"_ _567\"> </span></div></td><td class=\"c n x846 y3f96 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x847 y3f96 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x848 y3f96 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x849 y3f96 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f97 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x84a y3f97 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">16.536.829<span class=\"_ _567\"> </span></div></td><td class=\"c n x84b y3f97 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.057.097<span class=\"_ _567\"> </span></div></td><td class=\"c n x84c y3f97 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">257.208<span class=\"_ _567\"> </span></div></td><td class=\"c n x84d y3f97 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.392.848<span class=\"_ _567\"> </span></div></td><td class=\"c n x84e y3f97 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15.471.530<span class=\"_ _567\"> </span></div></td><td class=\"c n x84f y3f97 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.736.046<span class=\"_ _567\"> </span></div></td><td class=\"c n x850 y3f97 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">168.551<span class=\"_ _567\"> </span></div></td><td class=\"c n x851 y3f97 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">12.573.307<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f98 w277 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">1. Passivit\u00e0 finanziarie valutate al costo ammortizzato<span class=\"_ _567\"> </span></div></td><td class=\"c n x852 y3f98 wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">17.576.453<span class=\"_ _567\"> </span></div></td><td class=\"c n x853 y3f98 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x854 y3f98 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.274.856<span class=\"_ _567\"> </span></div></td><td class=\"c n x855 y3f98 w274 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">14.311.834<span class=\"_ _567\"> </span></div></td><td class=\"c n x856 y3f98 w274 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">16.664.203<span class=\"_ _567\"> </span></div></td><td class=\"c n x857 y3f98 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x858 y3f98 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.572.034<span class=\"_ _567\"> </span></div></td><td class=\"c n x859 y3f98 w274 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">14.079.379<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f99 w278 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Passivit\u00e0 associate ad attivit\u00e0 in via di dismissione<span class=\"_ _567\"> </span></div></td><td class=\"c n x85a y3f99 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x85b y3f99 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x85c y3f99 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x85d y3f99 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x85e y3f99 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x85f y3f99 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x860 y3f99 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x861 y3f99 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x84a y3de0 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">17.576.453<span class=\"_ _567\"> </span></div></td><td class=\"c n x862 y3de0 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x863 y3de0 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.274.856<span class=\"_ _567\"> </span></div></td><td class=\"c n x864 y3de0 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">14.311.834<span class=\"_ _567\"> </span></div></td><td class=\"c n x865 y3de0 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">16.664.203<span class=\"_ _567\"> </span></div></td><td class=\"c n x866 y3de0 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x867 y3de0 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.572.034<span class=\"_ _567\"> </span></div></td><td class=\"c n x868 y3de0 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">14.079.379<span class=\"_ _567\"> </span></div></td></tr></table>Legenda:<span class=\"fff\"> VB = V<span class=\"_ _2\"></span>alore di bilancio, L1 = Livello 1, L2 = Livello 2, L3 = Livello 3</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-630": {
   "value": "A.5 <span class=\"ff14 fs9\">Infor<span class=\"_ _b\"></span>mativa sul C.D. \u201cDay one pr<span class=\"_ _2\"></span>ofit/loss\u201d<span class=\"_ _567\"> </span></span>Il <span class=\"_ _a\"></span>principio <span class=\"_ _a\"></span>IFRS <span class=\"_ _2\"></span>9 <span class=\"_ _a\"></span>Strumenti <span class=\"_ _a\"></span>finanziari <span class=\"_ _a\"></span>prevede <span class=\"_ _a\"></span>che <span class=\"_ _2\"></span>il <span class=\"_ _a\"></span>valore <span class=\"_ _3\"></span>di <span class=\"_ _2\"></span>iscrizione <span class=\"_ _a\"></span>iniziale <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>uno <span class=\"_ _a\"></span>strumento<span class=\"_ _567\"> </span>finanziario <span class=\"_ _8\"></span>sia <span class=\"_ _1d\"></span>pari <span class=\"_ _8\"></span>al <span class=\"_ _1d\"></span>fair <span class=\"_ _1d\"></span>value, <span class=\"_ _8\"></span>il <span class=\"_ _1d\"></span>quale <span class=\"_ _1d\"></span>corrisponde <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>norma <span class=\"_ _1d\"></span>al <span class=\"_ _8\"></span>prezzo <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>transazione <span class=\"_ _1d\"></span>(ossia<span class=\"_ _567\"> </span>all\u2019importo <span class=\"_ _2\"></span>erogato <span class=\"_ _2\"></span>per le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>finanziarie e <span class=\"_ _a\"></span>alla somma <span class=\"_ _2\"></span>incassata per <span class=\"_ _a\"></span>le passivit\u00e0 <span class=\"_ _2\"></span>finanziarie).<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>ale affermazione <span class=\"_ _b\"></span>risulta verificata <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>transazioni d<span class=\"_ _b\"></span>i strumenti <span class=\"_ _b\"></span>quotati <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>un mercato <span class=\"_ _b\"></span>attivo.<span class=\"_ _567\"> </span>Se <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>mercato <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>tale <span class=\"_ _8\"></span>strumento <span class=\"_ _b\"></span>finanziario <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _b\"></span>attivo, <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>necessario <span class=\"_ _b\"></span>determinare <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value<span class=\"_ _567\"> </span>dello strumento mediante utilizzo di tecniche di valutazione. Qualora vi sia una differ<span class=\"_ _2\"></span>enza (c.d.<span class=\"_ _567\"> </span>\u201cday <span class=\"_ _8\"></span>one <span class=\"_ _1d\"></span>profit/loss\u201d) <span class=\"_ _8\"></span>tra <span class=\"_ _1d\"></span>il <span class=\"_ _8\"></span>prezzo <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>transazione <span class=\"_ _1d\"></span>e <span class=\"_ _8\"></span>l\u2019importo <span class=\"_ _1d\"></span>determinato <span class=\"_ _1d\"></span>al <span class=\"_ _8\"></span>momento <span class=\"_ _1d\"></span>della<span class=\"_ _567\"> </span>rilevazione iniziale attraverso l\u2019utilizzo delle tecniche di valutazione e tale differ<span class=\"_ _2\"></span>enza non \u00e8<span class=\"_ _567\"> </span>rilevata immediatamente a conto economico, \u00e8 necessario fornire l\u2019informativa di cui al paragrafo<span class=\"_ _567\"> </span>28 dell\u2019IFRS 7 indicando le politiche contabili adottate per imputare a Conto Economico,<span class=\"_ _567\"> </span>successivamente alla prima iscrizione dello strumento, le differ<span class=\"_ _2\"></span>enze cos\u00ec determinate.<span class=\"_ _567\"> </span>In relazione all\u2019operativit\u00e0 posta in esser<span class=\"_ _2\"></span>e e sulla base delle metodologie interne di valutazione<span class=\"_ _567\"> </span>attualmente <span class=\"_ _30\"> </span>in <span class=\"_ _30\"> </span>uso, <span class=\"_ _30\"> </span>il <span class=\"_ _30\"> </span>fair <span class=\"_ _30\"> </span>value <span class=\"_ _30\"> </span>degli <span class=\"_ _30\"> </span>strumenti <span class=\"_ _77\"> </span>finanziari <span class=\"_ _30\"> </span>alla <span class=\"_ _30\"> </span>prima <span class=\"_ _30\"> </span>iscrizione <span class=\"_ _30\"> </span>coincide<span class=\"_ _567\"> </span>generalmente con il pr<span class=\"_ _2\"></span>ezzo di transazione; tuttavia, qualora sia stata rilevata una dif<span class=\"_ _2\"></span>ferenza fra<span class=\"_ _567\"> </span>il prezzo di transazione e l\u2019importo determinato mediante utilizzo di tecniche di valutazione,<span class=\"_ _567\"> </span>tale differ<span class=\"_ _2\"></span>enza \u00e8 stata rilevata immediatamente a Conto Economico.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-707": {
   "value": "<div class=\"t m0 h42 ff6 fsa fc0 sc0 ls0 ws0 gs744\">Sezione 1 <span class=\"ff9\">-</span> <span class=\"ff9\">Cassa e disponibilit\u00e0 liquide - voce 10<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gs745\">1.1 Cassa e disponibilit\u00e0 liquide: composizione<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs746\">La <span class=\"_ _a\"></span>voce <span class=\"_ _a\"></span>dell\u2019Attivo <span class=\"_ _2\"></span>10. <span class=\"_ _a\"></span>\u201dCassa <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>disponibilit\u00e0 <span class=\"_ _2\"></span>liquide\u201d <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>composta <span class=\"_ _a\"></span>principalmente <span class=\"_ _2\"></span>dall\u2019importo <span class=\"_ _a\"></span>a<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs747\">vista <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>579 <span class=\"_ _a\"></span>milioni <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>euro <span class=\"_ _a\"></span>(883 <span class=\"_ _a\"></span>milioni <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>euro <span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>dicembre <span class=\"_ _a\"></span>2024) <span class=\"_ _2\"></span>relativo <span class=\"_ _a\"></span>alla <span class=\"_ _a\"></span>liquidit\u00e0 <span class=\"_ _2\"></span>eccedente<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1d9 gs748\">rispetto all\u2019impegno di mantenimento della Riserva Obbligatoria alla data di riferimento<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs749\">investita in depositi Overnight.<span class=\"_ _567\"> </span></div><div class=\"gs74a\"><table class=\"s w279 h1c5\" id=\"_3c968574-b878-49f0-80f7-94d9960ab414\"><tr><td></td><td class=\"c n x869 y3f9a wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x86a y3f9a wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f9b w27a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Cassa<span class=\"_ _567\"> </span></div></td><td class=\"c n x86b y3f9b wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">87.115<span class=\"_ _567\"> </span></div></td><td class=\"c n x86c y3f9b w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">88.001<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y3f9c ff9 fs16 fc0 sc0 ls0 ws0\">b) Conti correnti e depositi a vista pr<span class=\"_ _2\"></span>esso Banche </td><td class=\"c n x86d y3f9d w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">579.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x86e y3f9d w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">883.000<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y3f9e ff9 fs16 fc0 sc0 ls0 ws0\">Centrali<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x304 y3f9f w27b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) Conti correnti e depositi a vista pr<span class=\"_ _2\"></span>esso banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x86f y3f9f wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">25.877<span class=\"_ _567\"> </span></div></td><td class=\"c n x870 y3f9f w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">48.657<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x871 y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">691.992<span class=\"_ _567\"> </span></div></td><td class=\"c n x872 y3de2 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.019.658<span class=\"_ _567\"> </span></div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-631": {
   "value": "Sezione 1 <span class=\"ff9\">-</span> <span class=\"ff9\">Cassa e disponibilit\u00e0 liquide - voce 10<span class=\"_ _567\"> </span></span>1.1 Cassa e disponibilit\u00e0 liquide: composizione<span class=\"_ _567\"> </span>La <span class=\"_ _a\"></span>voce <span class=\"_ _a\"></span>dell\u2019Attivo <span class=\"_ _2\"></span>10. <span class=\"_ _a\"></span>\u201dCassa <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>disponibilit\u00e0 <span class=\"_ _2\"></span>liquide\u201d <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>composta <span class=\"_ _a\"></span>principalmente <span class=\"_ _2\"></span>dall\u2019importo <span class=\"_ _a\"></span>a<span class=\"_ _567\"> </span>vista <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>579 <span class=\"_ _a\"></span>milioni <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>euro <span class=\"_ _a\"></span>(883 <span class=\"_ _a\"></span>milioni <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>euro <span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>dicembre <span class=\"_ _a\"></span>2024) <span class=\"_ _2\"></span>relativo <span class=\"_ _a\"></span>alla <span class=\"_ _a\"></span>liquidit\u00e0 <span class=\"_ _2\"></span>eccedente<span class=\"_ _567\"> </span>rispetto all\u2019impegno di mantenimento della Riserva Obbligatoria alla data di riferimento<span class=\"_ _567\"> </span>investita in depositi Overnight.<span class=\"_ _567\"> </span><table class=\"s w279 h1c5\" id=\"_3c968574-b878-49f0-80f7-94d9960ab414\"><tr><td></td><td class=\"c n x869 y3f9a wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x86a y3f9a wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f9b w27a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Cassa<span class=\"_ _567\"> </span></div></td><td class=\"c n x86b y3f9b wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">87.115<span class=\"_ _567\"> </span></div></td><td class=\"c n x86c y3f9b w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">88.001<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y3f9c ff9 fs16 fc0 sc0 ls0 ws0\">b) Conti correnti e depositi a vista pr<span class=\"_ _2\"></span>esso Banche </td><td class=\"c n x86d y3f9d w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">579.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x86e y3f9d w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">883.000<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y3f9e ff9 fs16 fc0 sc0 ls0 ws0\">Centrali<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x304 y3f9f w27b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) Conti correnti e depositi a vista pr<span class=\"_ _2\"></span>esso banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x86f y3f9f wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">25.877<span class=\"_ _567\"> </span></div></td><td class=\"c n x870 y3f9f w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">48.657<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x871 y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">691.992<span class=\"_ _567\"> </span></div></td><td class=\"c n x872 y3de2 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.019.658<span class=\"_ _567\"> </span></div></td></tr></table><div class=\"t m0 h42 ff6 fsa fc0 sc0 ls0 ws0 gs7a3\">Sezione 4<span class=\"ff10\"> - Attivit\u00e0 finanziarie valutate al costo<span class=\"_ _567\"> </span></span><span class=\"ff10\"> </span></div><div class=\"t m0 h11 ff9 fsa fc0 sc0 ls0 ws0 gs7a4\">ammortizzato - voce 40<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ffb fs3 fc2 sc0 ls0 ws0 gs7a5\">4.1 <span class=\"_ _24\"> </span>Attivit\u00e0 <span class=\"_ _24\"> </span>finanziarie <span class=\"_ _24\"> </span>valutate <span class=\"_ _1\"> </span>al <span class=\"_ _24\"> </span>costo <span class=\"_ _24\"> </span>ammortizzato: <span class=\"_ _24\"> </span>composizione <span class=\"_ _24\"> </span>merceologica <span class=\"_ _24\"> </span>dei<span class=\"_ _567\"> </span> </div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gs7a6\">crediti verso banche<span class=\"_ _567\"> </span></div><div class=\"gs74f\"><table class=\"s w2d4 h1cf\" id=\"_270a306c-eedd-4638-bcc3-19678c5c1f7d\"><tr><td></td><td></td><td></td><td class=\"c n xa04 y4009 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n xa05 y4009 w2b4 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h27 y400a ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia operazioni/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></td><td></td><td class=\"c n xa06 y400b w2d5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore di bilancio<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n xa07 y400b w2d6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair value<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n xa08 y400b w2d5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore di bilancio<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n xa09 y400b w2d7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair value<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 xa0a h27 y400c ff6 fs16 fc0 sc0 ls0 ws0\">Primo e </td><td class=\"t m0 xa0b h27 y400d ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo<span class=\"_ _567\"> </span></td><td class=\"t m0 xa0c h27 y400d ff6 fs16 fc0 sc0 ls0 ws0\">Impaired </td><td class=\"c n xa0d y400e w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n xa0e y400e w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n xa0f y400e w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td class=\"c n xa10 y400e w2d8 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Primo e<span class=\"_ _567\"> </span></div></td><td class=\"t m0 xa11 h27 y400f ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo<span class=\"_ _567\"> </span></td><td class=\"t m0 xa12 h27 y400f ff6 fs16 fc0 sc0 ls0 ws0\">Impaired </td><td class=\"c n xa13 y4010 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n xa14 y4010 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n xa15 y4010 w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"t m0 xa16 h27 y4011 ff6 fs16 fc0 sc0 ls0 ws0\">secondo </td><td class=\"t m0 xa17 h27 y4012 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 xa18 h27 y4012 ff6 fs16 fc0 sc0 ls0 ws0\">acquisite o </td><td></td><td></td><td></td><td class=\"t m0 x65d h27 y4013 ff6 fs16 fc0 sc0 ls0 ws0\">secondo </td><td class=\"t m0 x751 h27 y4014 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 xa19 h27 y4014 ff6 fs16 fc0 sc0 ls0 ws0\">acquisite o </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 xa1a h27 y4015 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xa0c h27 y4016 ff6 fs16 fc0 sc0 ls0 ws0\">originate<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 xa1b h27 y4017 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xa12 h27 y4018 ff6 fs16 fc0 sc0 ls0 ws0\">originate<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y4019 w2d9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A. Crediti verso Banche Centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n xa1c y4019 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">114.350<span class=\"_ _567\"> </span></div></td><td class=\"c n xa1d y4019 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa1e y4019 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa1f y4019 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa20 y4019 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa21 y4019 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">114.350<span class=\"_ _567\"> </span></div></td><td class=\"c n xa22 y4019 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">104.239<span class=\"_ _567\"> </span></div></td><td class=\"c n xa23 y4019 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa24 y4019 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa25 y4019 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa26 y4019 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa27 y4019 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">104.239<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y401a w2da h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Depositi a scadenza<span class=\"_ _567\"> </span></div></td><td class=\"c n xa28 y401a w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa29 y401a w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa2a y401a w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa2b y401a w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa2c y401a w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa2d y401a w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa2e y401a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa2f y401a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa30 y401a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa31 y401a w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa32 y401a w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa33 y401a w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3ea0 w2db h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Riserva obbligatoria<span class=\"_ _567\"> </span></div></td><td class=\"c n xa34 y3ea0 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">114.350<span class=\"_ _567\"> </span></div></td><td class=\"c n xa35 y3ea0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa36 y3ea0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa37 y3ea0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa38 y3ea0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa39 y3ea0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa3a y3ea0 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">104.239<span class=\"_ _567\"> </span></div></td><td class=\"c n xa3b y3ea0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa3c y3ea0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa3d y3ea0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa3e y3ea0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa3f y3ea0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3ea1 w2dc h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3. Pronti contr<span class=\"_ _2\"></span>o termine<span class=\"_ _567\"> </span></div></td><td class=\"c n xa40 y3ea1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa41 y3ea1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa42 y3ea1 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa43 y3ea1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa44 y3ea1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa45 y3ea1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa46 y3ea1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa47 y3ea1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa48 y3ea1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa49 y3ea1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa4a y3ea1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa4b y3ea1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y401b w2dd h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4. Altri<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xa4c y401b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa4d y401b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa4e y401b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa4f y401b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa50 y401b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa51 y401b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa52 y401b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa53 y401b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa54 y401b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa55 y401b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa56 y401b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y401c w1cf h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. Crediti verso banche<span class=\"_ _567\"> </span></div></td><td class=\"c n xa57 y401c w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">892.894<span class=\"_ _567\"> </span></div></td><td class=\"c n xa58 y401c w2de h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n xa59 y401c w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa5a y401c w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">575.059<span class=\"_ _567\"> </span></div></td><td class=\"c n xa5b y401c w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">72.741<span class=\"_ _567\"> </span></div></td><td class=\"c n x2e7 y401c w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">254.786<span class=\"_ _567\"> </span></div></td><td class=\"c n xa5c y401c w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">851.294<span class=\"_ _567\"> </span></div></td><td class=\"c n xa5d y401c w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa5e y401c w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa5f y401c w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">596.011<span class=\"_ _567\"> </span></div></td><td class=\"c n xa60 y401c w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15.135<span class=\"_ _567\"> </span></div></td><td class=\"c n xa61 y401c w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">247.064<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3eb7 w287 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n xa62 y3eb7 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">254.783<span class=\"_ _567\"> </span></div></td><td class=\"c n xa63 y3eb7 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n xa64 y3eb7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa65 y3eb7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa66 y3eb7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa67 y3eb7 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">254.786<span class=\"_ _567\"> </span></div></td><td class=\"c n xa68 y3eb7 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">249.451<span class=\"_ _567\"> </span></div></td><td class=\"c n xa69 y3eb7 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa6a y3eb7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa6b y3eb7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa6c y3eb7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa6d y3eb7 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">247.064<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3ea5 w2df h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 Conti correnti<span class=\"_ _567\"> </span></div></td><td class=\"c n xa6e y3ea5 w178 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa6f y3ea5 w178 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa70 y3ea5 w178 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa71 y3ea5 w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa72 y3ea5 w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa73 y3ea5 w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa74 y3ea5 w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa75 y3ea5 w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa76 y3ea5 w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa77 y3ea5 w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa78 y3ea5 w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa79 y3ea5 w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3ea6 w2e0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.2. Depositi a scadenza<span class=\"_ _567\"> </span></div></td><td class=\"c n xa7a y3ea6 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10.845<span class=\"_ _567\"> </span></div></td><td class=\"c n xa7b y3ea6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa7c y3ea6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa7d y3ea6 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa7e y3ea6 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa7f y3ea6 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa80 y3ea6 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">12.048<span class=\"_ _567\"> </span></div></td><td class=\"c n xa81 y3ea6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa82 y3ea6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa83 y3ea6 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa84 y3ea6 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa85 y3ea6 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y401d w2e1 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">1.3. Altri finanziamenti:<span class=\"_ _567\"> </span></div></td><td class=\"c n xa86 y401d w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">243.938<span class=\"_ _567\"> </span></div></td><td class=\"c n xa87 y401d w103 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n xa88 y401d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa89 y401d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa8a y401d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa8b y401d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa8c y401d wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">237.403<span class=\"_ _567\"> </span></div></td><td class=\"c n xa8d y401d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa8e y401d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa8f y401d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa90 y401d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa91 y401d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x9b6 y3ea8 w2e2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Pronti contr<span class=\"_ _2\"></span>o termine attivi<span class=\"_ _567\"> </span></div></td><td class=\"c n xa92 y3ea8 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">24.996<span class=\"_ _567\"> </span></div></td><td class=\"c n xa93 y3ea8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa94 y3ea8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa95 y3ea8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa96 y3ea8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa97 y3ea8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa98 y3ea8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa99 y3ea8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa9a y3ea8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa9b y3ea8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa9c y3ea8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa9d y3ea8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x9b6 y401e w2e3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Finanziamenti per leasing<span class=\"_ _567\"> </span></div></td><td class=\"c n xa9e y401e w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa9f y401e w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa0 y401e w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa1 y401e w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa2 y401e w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa3 y401e w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa4 y401e w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa5 y401e w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa6 y401e w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa7 y401e w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa8 y401e w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa9 y401e w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x9b6 y401f w2e4 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n xaaa y401f w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">218.942<span class=\"_ _567\"> </span></div></td><td class=\"c n xaab y401f w103 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n xaac y401f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xaad y401f w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaae y401f w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaaf y401f w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xab0 y401f wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">237.403<span class=\"_ _567\"> </span></div></td><td class=\"c n xab1 y401f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xab2 y401f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xab3 y401f w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xab4 y401f w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xab5 y401f w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x97f y3eab w282 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2. Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n xab6 y3eab wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">638.111<span class=\"_ _567\"> </span></div></td><td class=\"c n xab7 y3eab w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xab8 y3eab w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xab9 y3eab w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">575.059<span class=\"_ _567\"> </span></div></td><td class=\"c n xaba y3eab wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">72.741<span class=\"_ _567\"> </span></div></td><td class=\"c n xabb y3eab w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xabc y3eab wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">601.843<span class=\"_ _567\"> </span></div></td><td class=\"c n xabd y3eab w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xabe y3eab w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xabf y3eab wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">596.011<span class=\"_ _567\"> </span></div></td><td class=\"c n xac0 y3eab wcb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">15.135<span class=\"_ _567\"> </span></div></td><td class=\"c n xac1 y3eab w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y4020 w283 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 Titoli strutturati<span class=\"_ _567\"> </span></div></td><td class=\"c n xac2 y4020 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">9.581<span class=\"_ _567\"> </span></div></td><td class=\"c n xac3 y4020 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xac4 y4020 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xac5 y4020 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.956<span class=\"_ _567\"> </span></div></td><td class=\"c n xac6 y4020 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.639<span class=\"_ _567\"> </span></div></td><td class=\"c n xac7 y4020 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xac8 y4020 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.775<span class=\"_ _567\"> </span></div></td><td class=\"c n xac9 y4020 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xaca y4020 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xacb y4020 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.839<span class=\"_ _567\"> </span></div></td><td class=\"c n xacc y4020 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xacd y4020 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y4021 w284 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.2 Altri titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n xace y4021 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">628.530<span class=\"_ _567\"> </span></div></td><td class=\"c n xac3 y4021 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xac4 y4021 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xacf y4021 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">571.103<span class=\"_ _567\"> </span></div></td><td class=\"c n xad0 y4021 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">67.102<span class=\"_ _567\"> </span></div></td><td class=\"c n xad1 y4021 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xad2 y4021 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">598.068<span class=\"_ _567\"> </span></div></td><td class=\"c n xad3 y4021 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xad4 y4021 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xad5 y4021 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">592.172<span class=\"_ _567\"> </span></div></td><td class=\"c n xad6 y4021 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">15.135<span class=\"_ _567\"> </span></div></td><td class=\"c n xacd y4021 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n xad7 y3de0 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.007.244<span class=\"_ _567\"> </span></div></td><td class=\"c n xad8 y3de0 w194 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n xad9 y3de0 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xada y3de0 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">575.059<span class=\"_ _567\"> </span></div></td><td class=\"c n xadb y3de0 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">72.741<span class=\"_ _567\"> </span></div></td><td class=\"c n xa21 y3de0 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">369.136<span class=\"_ _567\"> </span></div></td><td class=\"c n xa22 y3de0 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">955.533<span class=\"_ _567\"> </span></div></td><td class=\"c n xa23 y3de0 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa24 y3de0 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xadc y3de0 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">596.011<span class=\"_ _567\"> </span></div></td><td class=\"c n xadd y3de0 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15.135<span class=\"_ _567\"> </span></div></td><td class=\"c n xade y3de0 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">351.303<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 hd ff5 fs1 fc0 sc0 ls0 ws0 gs7a7\">Legenda:<span class=\"ff2\"> L1= Livello 1, L2= Livello 2, L3= Livello 3<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsa4 gs755\">Nel saldo della voce \u201cA. Crediti verso Banche Centrali\u201d \u00e8 appostato l\u2019ammontar<span class=\"_ _2\"></span>e della Riserva<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws17e gs7a9\">obbligatoria presso la Banca d\u2019Italia. Il saldo puntuale, nell\u2019ambito del rispetto del livello medio<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs756\">di <span class=\"_ _2\"></span>mantenimento <span class=\"_ _2\"></span>richiesto <span class=\"_ _a\"></span>dalla normativa, <span class=\"_ _a\"></span>pu\u00f2 <span class=\"_ _2\"></span>discostarsi, <span class=\"_ _2\"></span>anche <span class=\"_ _2\"></span>con <span class=\"_ _a\"></span>variazioni significative, <span class=\"_ _a\"></span>in<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs757\">relazione al fabbisogno contingente di tesor<span class=\"_ _2\"></span>eria della Banca.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsa0 gs758\">L<span class=\"_ _a\"></span>\u2019impegno di mantenimento della Riserva obbligatoria assunto dal Banco al 31 dicembre<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs759\">ammonta a 113,8 milioni di euro (105,2 milioni di eur<span class=\"_ _2\"></span>o assunti a dicembre 2024).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs75a\">I <span class=\"_ _24\"> </span>saldi <span class=\"_ _1\"> </span>della <span class=\"_ _1\"> </span>voce <span class=\"_ _24\"> </span>\u201cB. <span class=\"_ _1\"> </span>Crediti <span class=\"_ _24\"> </span>verso <span class=\"_ _1\"> </span>banche\u201d <span class=\"_ _1\"> </span>sono <span class=\"_ _24\"> </span>esposti <span class=\"_ _1\"> </span>al <span class=\"_ _1\"> </span>netto <span class=\"_ _24\"> </span>del<span class=\"_ _b\"></span>le <span class=\"_ _24\"> </span>rettifiche <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>valore<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws165 gs75b\">derivanti dall\u2019applicazione dei modelli per la determinazione della perdita attesa sul portafoglio<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws130 gs75c\">titoli di debito \u201cheld to collect\u201d in applicazione del principio contabile \u201cIFRS9 - Strumenti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs75d\">finanziari\u201d.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs75e\">T<span class=\"_ _3\"></span>ra i crediti verso banche non figurano crediti classificabili come attivit\u00e0 deteriorate.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs760\">In <span class=\"_ _a\"></span>questa <span class=\"_ _a\"></span>voce <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>bilancio <span class=\"_ _a\"></span>non <span class=\"_ _a\"></span>risulta, <span class=\"_ _a\"></span>invece, <span class=\"_ _a\"></span>esposto <span class=\"_ _a\"></span>l\u2019importo <span class=\"_ _2\"></span>a <span class=\"_ _3\"></span>vista <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>579 <span class=\"_ _a\"></span>milioni <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>euro <span class=\"_ _3\"></span>(pari<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs7aa\">a 883 milioni di eur<span class=\"_ _2\"></span>o alla fine del periodo pr<span class=\"_ _2\"></span>ecedente) relativo alla liquidit\u00e0 <span class=\"_ _2\"></span>eccedente rispetto<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs761\">all\u2019impegno <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>mantenimento <span class=\"_ _9\"> </span>della <span class=\"_ _1\"> </span>Riserva <span class=\"_ _9\"> </span>obbligatoria <span class=\"_ _9\"> </span>alla <span class=\"_ _1\"> </span>data <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>riferimento <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>quanto<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs762\">investita in depositi overnight e quindi esposta alla voce 10. \u201dCassa e disponibilit\u00e0 liquide\u201d.<span class=\"_ _567\"> </span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndBankBalancesAtCentralBanksExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-650": {
   "value": "<div class=\"t m0 h42 ff6 fsa fc0 sc0 ls0 ws0 gs74c\">Sezione 2 <span class=\"ff10\">- Attivit\u00e0 finanziarie valutate al fair value con<span class=\"_ _567\"> </span></span><span class=\"ff10\"> </span></div><div class=\"t m0 h11 ff9 fsa fc0 sc0 ls0 ws0 gs74d\">impatto a conto economico - voce 20<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ffb fs3 fc2 sc0 ls0 ws0 gs74e\">2.1 Attivit\u00e0 finanziarie detenute per la negoziazione: composizione merceologica<span class=\"_ _567\"> </span></div><div class=\"gs74f\"><table class=\"s w27c h1c6\" id=\"_3828f316-c366-4bee-a01b-6b382a70a7b9\"><tr><td class=\"t m0 x547 h27 y3fa0 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"c n x873 y3fa1 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x874 y3fa1 w27e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"c n x875 y3fa2 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x876 y3fa2 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x877 y3fa2 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td class=\"c n x878 y3fa2 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x879 y3fa2 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x87a y3fa2 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fa3 w27f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x87b y3fa3 w280 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x87c y3fa3 w281 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fa4 w282 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Titoli di debito<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x87d y3fa4 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.824<span class=\"_ _567\"> </span></div></td><td class=\"c n x87e y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x87f y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x880 y3fa4 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.531<span class=\"_ _567\"> </span></div></td><td class=\"c n x881 y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x882 y3fa4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fa5 w283 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 Titoli strutturati<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x884 y3fa5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x885 y3fa5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x886 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x887 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x888 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x889 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fa6 w284 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.2 Altri titoli di debito<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x88a y3fa6 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.824<span class=\"_ _567\"> </span></div></td><td class=\"c n x88b y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x88c y3fa6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x88d y3fa6 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.531<span class=\"_ _567\"> </span></div></td><td class=\"c n x88e y3fa6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x88f y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fa7 w285 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Titoli di capitale<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x890 y3fa7 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.835<span class=\"_ _567\"> </span></div></td><td class=\"c n x891 y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x892 y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x893 y3fa7 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.472<span class=\"_ _567\"> </span></div></td><td class=\"c n x894 y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x895 y3fa7 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fa8 w286 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3. Quote di O.I.C.R.<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x896 y3fa8 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">158<span class=\"_ _567\"> </span></div></td><td class=\"c n x897 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x898 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x899 y3fa8 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">126<span class=\"_ _567\"> </span></div></td><td class=\"c n x89a y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x89b y3fa8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fa9 w287 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">4. Finanziamenti<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x89c y3fa9 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x89d y3fa9 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x89e y3fa9 w179 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x89f y3faa w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a0 y3faa w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a1 y3faa w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fab w288 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.1 Pronti contr<span class=\"_ _2\"></span>o termine<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8a2 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a3 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a4 y3fab w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a5 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a6 y3fab w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a7 y3fab w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fac w289 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.2 Altri<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8a8 y3fac w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a9 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8aa y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a5 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a6 y3fac w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a7 y3fac w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fad w28a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A)<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8ab y3fad w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.817<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ac y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ad y3fad w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ae y3fad w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">7.129<span class=\"_ _567\"> </span></div></td><td class=\"c n x8af y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8b0 y3fad w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y3fae ff6 fs16 fc0 sc0 ls0 ws0\">B. Strumenti derivati<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y3faf w28b h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">1. Derivati finanziari<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8b1 y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8b2 y3faf wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">468<span class=\"_ _567\"> </span></div></td><td class=\"c n x8b3 y3faf wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.077<span class=\"_ _567\"> </span></div></td><td class=\"c n x8b4 y3faf w16c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">14<span class=\"_ _567\"> </span></div></td><td class=\"c n x8b5 y3faf wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">691<span class=\"_ _567\"> </span></div></td><td class=\"c n x8b6 y3faf wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.379<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb0 w28c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 di negoziazione<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8b7 y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8b8 y3fb0 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">468<span class=\"_ _567\"> </span></div></td><td class=\"c n x8b9 y3fb0 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.077<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ba y3fb0 w169 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">14<span class=\"_ _567\"> </span></div></td><td class=\"c n x8bb y3fb0 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">691<span class=\"_ _567\"> </span></div></td><td class=\"c n x8bc y3fb0 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.379<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb1 w28d h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.2<span class=\"_ _567\"> </span></div></td><td class=\"c n x8bd y3fb1 w28e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">connessi con la fair value option<span class=\"_ _567\"> </span></div></td><td class=\"c n x8be y3fb1 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8bf y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c0 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c1 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c2 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c3 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb2 w28f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.3 altri<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x884 y3fb2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x885 y3fb2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x886 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x887 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x888 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x889 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fb3 w290 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2. Derivati creditizi<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8c4 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c5 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c6 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c7 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c8 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c9 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb4 w28c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 di negoziazione<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8b7 y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ca y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8cb y3fb4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8cc y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8cd y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ce y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb5 w291 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.2 connessi con la fair value option<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8cf y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d0 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d1 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d2 y3fb5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d3 y3fb5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d4 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb6 w28f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.3 altri<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x884 y3fb6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x885 y3fb6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x886 y3fb6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x887 y3fb6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x888 y3fb6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x889 y3fb6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fb7 w292 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (B)<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8d5 y3fb7 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d6 y3fb7 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">468<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d7 y3fb7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.077<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d8 y3fb7 w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">14<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d9 y3fb7 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">691<span class=\"_ _567\"> </span></div></td><td class=\"c n x8da y3fb7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.379<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w293 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B)<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8db y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.817<span class=\"_ _567\"> </span></div></td><td class=\"c n x8dc y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">468<span class=\"_ _567\"> </span></div></td><td class=\"c n x8dd y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.077<span class=\"_ _567\"> </span></div></td><td class=\"c n x8de y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">7.143<span class=\"_ _567\"> </span></div></td><td class=\"c n x8df y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">691<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e0 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.379<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 hd ff5 fs1 fc0 sc0 ls0 ws0 gs750\">Legenda:<span class=\"ff2\"> L1 = Livello 1, L2 = Livello 2, L3 = Livello 3 </span><span class=\"ff2\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs755\">La voce 20 \u201cAttivit\u00e0 finanziarie detenute per la negoziazione\u201d risulta composta da:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc2 sc0 ls0 ws0 gs756\">a. <span class=\"_ _96\"> </span><span class=\"ff8 fc0\">le attivit\u00e0 per cassa destinate a finalit\u00e0 di negoziazione;<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff7 fs3 fc2 sc0 ls0 ws0 gs757\">b. <span class=\"_ _2af\"> </span><span class=\"ff8 fc0\">il valor<span class=\"_ _2\"></span>e positivo dei contratti derivati posti in essere con finalit\u00e0 di negoziazione.<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws193 gs758\">Le variazioni della voce \u201cA. Attivit\u00e0 per cassa\u201d sono connesse all\u2019ordinario turnover su<span class=\"_ _567\"> </span>l<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs759\">portafoglio di trading.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsa gs75a\">In particolare, l\u2019importo indicato alla voce \u201cB. Strumenti derivati\u201d si riferisce pr<span class=\"_ _2\"></span>evalentemente<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs75b\">al fair <span class=\"_ _2\"></span>value degli strumenti <span class=\"_ _2\"></span>finanziari derivati oggetto <span class=\"_ _2\"></span>di discontinuing, per <span class=\"_ _2\"></span>cui si <span class=\"_ _2\"></span>\u00e8 interrotta <span class=\"_ _2\"></span>la<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15b gs75c\">relazione di copertura, e al fair value dei contratti swap e outright che sono oggetto di natura<span class=\"_ _567\"> </span>l<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs75d\">hedge.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs75e\">I <span class=\"_ _9\"> </span>criteri <span class=\"_ _9\"> </span>adottati <span class=\"_ _9\"> </span>per <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>classificazione <span class=\"_ _38\"> </span>degli <span class=\"_ _9\"> </span>strumenti <span class=\"_ _9\"> </span>finanziari <span class=\"_ _9\"> </span>nei <span class=\"_ _9\"> </span>tre <span class=\"_ _9\"> </span>livelli <span class=\"_ _9\"> </span>previsti <span class=\"_ _9\"> </span>dalla<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws132 gs75f\">\u201cgerarchia del fair value\u201d sono riportati nella pr<span class=\"_ _2\"></span>ecedente sezione \u201cA.4 Informativa sul fair value\u201d<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs760\">della Parte A \u201cPolitiche contabili\u201d della Nota integrativa.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs761\">T<span class=\"_ _3\"></span>utti <span class=\"_ _b\"></span>gli strumenti finanziari iscritti <span class=\"_ _b\"></span>tra le attivit\u00e0 <span class=\"_ _b\"></span>finanziarie per negoziazione sono <span class=\"_ _b\"></span>valorizzati a<span class=\"_ _567\"> </span>l<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs762\">loro fair value.<span class=\"_ _567\"> </span></div>2.2 <span class=\"_ _a\"></span>Attivit\u00e0 <span class=\"_ _a\"></span>finanziarie <span class=\"_ _a\"></span>detenute <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>negoziazione: <span class=\"_ _a\"></span>composizione <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>debitori/emittenti/<span class=\"_ _567\"> </span>controparti<span class=\"_ _567\"> </span><table class=\"s w294 h1c7\" id=\"_6f5fa45a-1d70-482c-8b60-1564d46bf282\"><tr><td class=\"t m0 x8e1 h27 y3fb8 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></td><td class=\"c n x8e2 y3fb9 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e3 y3fb9 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h27 y3fba ff6 fs16 fc0 sc0 ls0 ws0\">A. Attivit\u00e0 per cassa<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x8e4 y3fbb w295 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e5 y3fbb w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.824<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e6 y3fbb w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.531<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fbc w296 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Banche Centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e8 y3fbc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e9 y3fbc w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fbd w297 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Amministrazioni pubbliche<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ea y3fbd w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8eb y3fbd w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fbe w298 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ec y3fbe wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.064<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ed y3fbe wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.322<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fbf w299 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">d) Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ee y3fbf wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.760<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ef y3fbf wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">209<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8f0 y3f1c w29a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: imprese di assicurazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f1 y3f1c wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">509<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f2 y3f1c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fc0 w29b h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">e) Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f3 y3fc0 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f4 y3fc0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e4 y3fa3 w29c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Titoli di capitale<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f5 y3fa3 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.835<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f6 y3fa3 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.472<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fa4 w29d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f7 y3fa4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f8 y3fa4 wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">543<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fa5 w299 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">b) Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f9 y3fa5 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">169<span class=\"_ _567\"> </span></div></td><td class=\"c n x8fa y3fa5 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">215<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8f0 y3fa6 w29a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: imprese di assicurazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x8fb y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8fc y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fc1 w29e h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">c) Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x8fd y3fc1 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.666<span class=\"_ _567\"> </span></div></td><td class=\"c n x8fe y3fc1 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.714<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fa8 w29f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">d) Altri emittenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ff y3fa8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x900 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e4 y3faa w2a0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3. Quote di O.I.C.R<span class=\"_ _567\"> </span></div></td><td class=\"c n x901 y3faa w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">158<span class=\"_ _567\"> </span></div></td><td class=\"c n x902 y3faa w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">126<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e4 y3fc2 w2a1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4. Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x903 y3fc2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x904 y3fc2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fc3 w296 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) Banche Centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e8 y3fc3 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e9 y3fc3 w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fc4 w297 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) Amministrazioni pubbliche<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ea y3fc4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8eb y3fc4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fc5 w298 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">c) Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x905 y3fc5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x906 y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fc6 w299 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">d) Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x907 y3fc6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e9 y3fc6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8f0 y3fb0 w29a h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: imprese di assicurazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x8fb y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8fc y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fb1 w29b h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">e) Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f3 y3fb1 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f4 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fb2 w2a2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">f) Famiglie<span class=\"_ _567\"> </span></div></td><td class=\"c n x908 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x909 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fc7 w28a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A)<span class=\"_ _567\"> </span></div></td><td class=\"c n x90a y3fc7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.817<span class=\"_ _567\"> </span></div></td><td class=\"c n x90b y3fc7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">7.129<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h27 y3fc8 ff6 fs16 fc0 sc0 ls0 ws0\">B. Strumenti derivati<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x8e7 y3fb5 w2a3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) Controparti centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x90c y3fb5 wea h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">172<span class=\"_ _567\"> </span></div></td><td class=\"c n x90d y3fb5 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">317<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fc9 w2a4 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) Altre<span class=\"_ _567\"> </span></div></td><td class=\"c n x90e y3fc9 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.373<span class=\"_ _567\"> </span></div></td><td class=\"c n x90f y3fc9 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.767<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fb7 w2a5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x910 y3fb7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.545<span class=\"_ _567\"> </span></div></td><td class=\"c n x911 y3fb7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.084<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w293 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x912 y3de2 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10.362<span class=\"_ _567\"> </span></div></td><td class=\"c n x913 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">9.213<span class=\"_ _567\"> </span></div></td></tr></table>Alla <span class=\"_ _8\"></span>voce <span class=\"_ _8\"></span>\u201c1. <span class=\"_ _1d\"></span>Titoli <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>debito <span class=\"_ _1d\"></span>d) <span class=\"_ _8\"></span>Altre <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _8\"></span>\u2013 <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>cui: <span class=\"_ _8\"></span>imprese <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>assicurazione\u201d <span class=\"_ _1d\"></span>\u00e8<span class=\"_ _567\"> </span>iscritto un titolo emesso da Assicurazioni Generali.<span class=\"_ _567\"> </span>2.5 <span class=\"_ _30\"> </span>Altre <span class=\"_ _30\"> </span>attivit\u00e0 <span class=\"_ _77\"> </span>finanziarie <span class=\"_ _30\"> </span>obbligatoriamente <span class=\"_ _30\"> </span>valutate <span class=\"_ _77\"> </span>al <span class=\"_ _30\"> </span>fair <span class=\"_ _30\"> </span>value: <span class=\"_ _77\"> </span>composizione<span class=\"_ _567\"> </span>merceologica<span class=\"_ _567\"> </span><table class=\"s w2a6 h1c8\" id=\"_6bab5bc9-2286-482f-8f6e-600a21cb3dad\"><tr><td class=\"t m0 x547 h27 y3fca ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></td><td></td><td class=\"c n x914 y3fcb wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x915 y3fcb wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c n x916 y3fcc w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x917 y3fcc w241 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x918 y3fcc w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td class=\"c n x919 y3fcc w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x91a y3fcc w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x91b y3fcc w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f93 w295 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x91c y3f93 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x91d y3f93 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.685<span class=\"_ _567\"> </span></div></td><td class=\"c n x91e y3f93 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x91f y3f93 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x920 y3f93 w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31<span class=\"_ _567\"> </span></div></td><td class=\"c n x921 y3f93 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">563<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fcd w283 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 Titoli strutturati<span class=\"_ _567\"> </span></div></td><td class=\"c n x922 y3fcd w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x923 y3fcd w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x924 y3fcd w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x925 y3fcd w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x926 y3fcd w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x927 y3fcd w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fce w284 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.2 Altri titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x928 y3fce w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x929 y3fce w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.685<span class=\"_ _567\"> </span></div></td><td class=\"c n x92a y3fce w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x92b y3fce w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x92c y3fce w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">31<span class=\"_ _567\"> </span></div></td><td class=\"c n x92d y3fce wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">563<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3ea9 w2a7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Titoli di capitale<span class=\"_ _567\"> </span></div></td><td class=\"c n x92e y3ea9 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">384<span class=\"_ _567\"> </span></div></td><td class=\"c n x92f y3ea9 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x930 y3ea9 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x931 y3ea9 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x932 y3ea9 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">481<span class=\"_ _567\"> </span></div></td><td class=\"c n x933 y3ea9 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fcf w2a8 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3. Quote di O.I.C.R.<span class=\"_ _567\"> </span></div></td><td class=\"c n x934 y3fcf w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">46.239<span class=\"_ _567\"> </span></div></td><td class=\"c n x935 y3fcf w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x936 y3fcf w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">163.985<span class=\"_ _567\"> </span></div></td><td class=\"c n x937 y3fcf w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">43.740<span class=\"_ _567\"> </span></div></td><td class=\"c n x938 y3fcf w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x939 y3fcf w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">144.874<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f97 w2a1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4. Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x93a y3f97 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x93b y3f97 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x93c y3f97 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x93d y3f97 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x93e y3f97 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x93f y3f97 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3f98 w288 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.1 Pronti contr<span class=\"_ _2\"></span>o termine<span class=\"_ _567\"> </span></div></td><td class=\"c n x940 y3f98 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x941 y3f98 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x942 y3f98 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x943 y3f98 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x944 y3f98 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x945 y3f98 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fd0 w289 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.2 Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x946 y3fd0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x947 y3fd0 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x948 y3fd0 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x949 y3fd0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x94a y3fd0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x94b y3fd0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x94c y3de0 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">46.623<span class=\"_ _567\"> </span></div></td><td class=\"c n x94d y3de0 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.685<span class=\"_ _567\"> </span></div></td><td class=\"c n x94e y3de0 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">163.985<span class=\"_ _567\"> </span></div></td><td class=\"c n x94f y3de0 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">43.740<span class=\"_ _567\"> </span></div></td><td class=\"c n x950 y3de0 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">512<span class=\"_ _567\"> </span></div></td><td class=\"c n x951 y3de0 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">145.437<span class=\"_ _567\"> </span></div></td></tr></table>Legenda:<span class=\"ff2\"> L1= Livello 1, L2 = Livello 2, L3= Livello 3<span class=\"_ _567\"> </span></span>La <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>\u201cAttivit\u00e0 <span class=\"_ _a\"></span>finanziarie <span class=\"_ _3\"></span>obbligatoriamente <span class=\"_ _a\"></span>valutate <span class=\"_ _3\"></span>al <span class=\"_ _a\"></span>fair <span class=\"_ _3\"></span>value\u201d <span class=\"_ _3\"></span>comprende <span class=\"_ _3\"></span>principalmente<span class=\"_ _567\"> </span>le <span class=\"_ _8\"></span>quote <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>OICR <span class=\"_ _1d\"></span>non <span class=\"_ _8\"></span>destinate <span class=\"_ _1d\"></span>a <span class=\"_ _1d\"></span>finalit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>negoziazione; <span class=\"_ _8\"></span>tal<span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>strumenti <span class=\"_ _1d\"></span>per <span class=\"_ _8\"></span>loro <span class=\"_ _8\"></span>natura <span class=\"_ _1d\"></span>non<span class=\"_ _567\"> </span>superano l\u2019SPPI test (solely payments of principal and interests) pr<span class=\"_ _2\"></span>evisto dal principio IFRS9<span class=\"_ _567\"> </span>\u201cStrumenti Finanziari\u201d.<span class=\"_ _567\"> </span>In particolare, alla voce \u201c1.2 Altri titoli di debito\u201d risulta iscritto il titolo \u201csenior\u201d per 4.654<span class=\"_ _567\"> </span>migliaia di euro <span class=\"_ _2\"></span>sottoscritto per il finanziamento di un\u2019iniziativa impr<span class=\"_ _2\"></span>enditoriale per lo sviluppo<span class=\"_ _567\"> </span>di un data center in Italia; altri investitori istituzionali hanno sottoscritto le \u201cmezzanine\u201d e le<span class=\"_ _567\"> </span>\u201cjunior\u201d <span class=\"_ _1\"> </span>notes. <span class=\"_ _24\"> </span>In <span class=\"_ _1\"> </span>particolare, <span class=\"_ _1\"> </span>alla <span class=\"_ _1\"> </span>voce <span class=\"_ _1\"> </span>\u201c3. <span class=\"_ _1\"> </span>Quote <span class=\"_ _24\"> </span>d<span class=\"_ _b\"></span>i <span class=\"_ _1\"> </span>OICR\u201d, <span class=\"_ _24\"> </span>risultano <span class=\"_ _1\"> </span>iscritte <span class=\"_ _1\"> </span>le <span class=\"_ _1\"> </span>quote <span class=\"_ _1\"> </span>dei<span class=\"_ _567\"> </span>fondi chiusi sottoscritte ad esito del perfezionamento di cessioni di crediti non performing<span class=\"_ _567\"> </span>ai <span class=\"_ _1d\"></span>fondi <span class=\"_ _24\"></span>medesimi; <span class=\"_ _1d\"></span>il <span class=\"_ _24\"></span>fair <span class=\"_ _1d\"></span>value <span class=\"_ _24\"></span>delle <span class=\"_ _1d\"></span>quote <span class=\"_ _24\"></span>dei <span class=\"_ _1d\"></span>fondi <span class=\"_ _24\"></span>(livello <span class=\"_ _1d\"></span>3) <span class=\"_ _24\"></span>\u00e8 <span class=\"_ _1d\"></span>determinato <span class=\"_ _24\"></span>applicando <span class=\"_ _1d\"></span>le<span class=\"_ _567\"> </span>policy previste <span class=\"_ _2\"></span>dalla banca per tale tipologia <span class=\"_ _2\"></span>di strumenti finanziari. Nel corso <span class=\"_ _2\"></span>del 2025 si sono<span class=\"_ _567\"> </span>perfezionate <span class=\"_ _2\"></span>cessioni <span class=\"_ _2\"></span>di cr<span class=\"_ _2\"></span>editi <span class=\"_ _2\"></span>per 76.175 <span class=\"_ _a\"></span>migliaia di <span class=\"_ _a\"></span>Euro <span class=\"_ _2\"></span>nominali con <span class=\"_ _a\"></span>sottoscrizione di <span class=\"_ _a\"></span>quote<span class=\"_ _567\"> </span>di <span class=\"_ _2\"></span>Fondi <span class=\"_ _a\"></span>Chiusi <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>27.999 <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Euro, <span class=\"_ _a\"></span>valutati <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>coerenza <span class=\"_ _a\"></span>con <span class=\"_ _2\"></span>quanto <span class=\"_ _a\"></span>previsto <span class=\"_ _2\"></span>dalle <span class=\"_ _2\"></span>policy<span class=\"_ _567\"> </span>di fair value di Gruppo.<span class=\"_ _567\"> </span>Alla <span class=\"_ _a\"></span>voce <span class=\"_ _2\"></span>\u201c3. <span class=\"_ _2\"></span>Quote <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>OICR\u201d <span class=\"_ _2\"></span>risultano <span class=\"_ _2\"></span>iscritte <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>riferimento <span class=\"_ _2\"></span>quote <span class=\"_ _2\"></span>per <span class=\"_ _a\"></span>21.130 <span class=\"_ _2\"></span>migliaia<span class=\"_ _567\"> </span>di euro r<span class=\"_ _2\"></span>elative ai seguenti Fondi sottoscritti da Banco Desio:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Planetarium Fund \u2013 Anthilia White;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Planetarium Fund \u2013 Anthilia Y<span class=\"_ _3\"></span>ellow;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Anthilia Gap.<span class=\"_ _567\"> </span></span><div class=\"t m0 h13 ffb fs3 fc2 sc0 ls0 ws0 gs781\">2.6 <span class=\"_ _1d\"></span>Altre <span class=\"_ _1d\"></span>attivit\u00e0 <span class=\"_ _24\"> </span>finanziarie <span class=\"_ _1d\"></span>obbligatoriamente <span class=\"_ _24\"> </span>valutate <span class=\"_ _1d\"></span>al <span class=\"_ _24\"> </span>fair <span class=\"_ _1d\"></span>value: <span class=\"_ _24\"> </span>composizione <span class=\"_ _1d\"></span>per<span class=\"_ _567\"> </span> </div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gs782\">debitori/emittenti<span class=\"_ _567\"> </span></div><div class=\"gs14b\"><table class=\"s w2aa h1c9\" id=\"_57574d96-b8b9-4b88-873a-0a7a94763d60\"><tr><td></td><td class=\"c n x952 y3fd1 w27d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x953 y3fd1 w27d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fd2 w2ab h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">1.Titoli di capitale<span class=\"_ _567\"> </span></div></td><td class=\"c n x954 y3fd2 w21e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">384<span class=\"_ _567\"> </span></div></td><td class=\"c n x955 y3fd2 w21e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">481<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3fd3 w2ac h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x957 y3fd3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x958 y3fd3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3dea w2ad h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">di cui: altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x959 y3dea w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">384<span class=\"_ _567\"> </span></div></td><td class=\"c n x95a y3dea wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">481<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3dbc w2ae h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">di cui: societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x95b y3dbc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x95c y3dbc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fd4 w295 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x95d y3fd4 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.685<span class=\"_ _567\"> </span></div></td><td class=\"c n x95e y3fd4 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">594<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3dc0 w2af h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Banche centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x95f y3dc0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x960 y3dc0 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3dc2 w297 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Amministrazioni pubbliche<span class=\"_ _567\"> </span></div></td><td class=\"c n x961 y3dc2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x962 y3dc2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3dee w298 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x963 y3dee w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x964 y3dee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3dc6 w299 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">d) Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x965 y3dc6 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.685<span class=\"_ _567\"> </span></div></td><td class=\"c n x966 y3dc6 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">594<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3df1 w2b0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: imprese di assicurazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x967 y3df1 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x968 y3df1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3dca w2b1 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">e) Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x969 y3dca w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x96a y3dca w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fd5 w2a8 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3. Quote di O.I.C.R.<span class=\"_ _567\"> </span></div></td><td class=\"c n x96b y3fd5 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">210.224<span class=\"_ _567\"> </span></div></td><td class=\"c n x96c y3fd5 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">188.614<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fd6 w2a1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4. Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x96d y3fd6 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x96e y3fd6 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3df5 w2af h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Banche centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x95f y3df5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x960 y3df5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fd7 w297 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Amministrazioni pubbliche<span class=\"_ _567\"> </span></div></td><td class=\"c n x961 y3fd7 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x962 y3fd7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3f4a w298 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x963 y3f4a w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x964 y3f4a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3df8 w299 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">d) Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x96f y3df8 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x970 y3df8 w178 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3dd9 w2b0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: imprese di assicurazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x967 y3dd9 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x968 y3dd9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fd8 w2b1 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">e) Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x969 y3fd8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x96a y3fd8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3dfa w2a2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">f) Famiglie<span class=\"_ _567\"> </span></div></td><td class=\"c n x971 y3dfa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x972 y3dfa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x973 y3de0 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">215.293<span class=\"_ _567\"> </span></div></td><td class=\"c n x974 y3de0 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">189.689<span class=\"_ _567\"> </span></div></td></tr></table></div>Il valore della voce \u201c1. Titoli di capitale\u201d pari a 384 migliaia di eur<span class=\"_ _2\"></span>o si riferisce alla partecipazione<span class=\"_ _567\"> </span> in Y<span class=\"_ _3\"></span>olo Group.<span class=\"_ _567\"> </span>La variazione della voce \u201c2. Titoli di debito\u201d \u00e8 riconducibile alla sottoscrizione di un titolo<span class=\"_ _567\"> </span> \u201csenior\u201d <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>4.500 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>euro <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>finanziamento <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>un\u2019iniziativa <span class=\"_ _8\"></span>imprenditoriale <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>lo<span class=\"_ _567\"> </span> sviluppo di un data center in Italia; altri investitori istituzionali hanno sottoscritto le \u201cmezzanine\u201d<span class=\"_ _567\"> </span> e le \u201cjunior\u201d notes.<span class=\"_ _567\"> </span><div class=\"t m0 h42 ff6 fsa fc0 sc0 ls0 ws0 gs78c\">Sezione 3<span class=\"ff9\"> -</span> <span class=\"ff10\">Attivit\u00e0 finanziarie valutate al fair value con<span class=\"_ _567\"> </span></span><span class=\"ff10\"> </span></div><div class=\"t m0 h11 ff9 fsa fc0 sc0 ls0 ws0 gs78d\">impatto sulla r<span class=\"_ _2\"></span>edditivit\u00e0 complessiva - voce 30<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ffb fs3 fc2 sc0 ls0 ws0 gs781\">3.1 <span class=\"_ _24\"> </span>Attivit\u00e0 <span class=\"_ _1\"> </span>finanziarie <span class=\"_ _1\"> </span>valutate <span class=\"_ _1\"> </span>al <span class=\"_ _1\"> </span>fair <span class=\"_ _1\"> </span>value <span class=\"_ _1\"> </span>con <span class=\"_ _1\"> </span>impatto <span class=\"_ _24\"> </span>sulla <span class=\"_ _1\"> </span>redditivit\u00e0 <span class=\"_ _1\"> </span>complessiva:<span class=\"_ _567\"> </span> </div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gs782\">composizione merceologica<span class=\"_ _567\"> </span></div><table class=\"s w2b3 h1cb\" id=\"_0efb74c1-545d-46fb-b3ab-a1753f17e02c\"><tr><td class=\"t m0 x547 h27 y3fda ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></td><td></td><td class=\"c n x977 y3fdb w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x978 y3fdb w2b4 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c n x916 y3fdc w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x917 y3fdc w241 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x918 y3fdc w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td class=\"c n x919 y3fdc w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x91a y3fdc w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x91b y3fdc w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fdd w282 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x979 y3fdd we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.252.187<span class=\"_ _567\"> </span></div></td><td class=\"c n x97a y3fdd w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.407<span class=\"_ _567\"> </span></div></td><td class=\"c n x97b y3fdd w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x97c y3fdd wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">986.853<span class=\"_ _567\"> </span></div></td><td class=\"c n x97d y3fdd w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x97e y3fdd w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x97f y3fde w283 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 Titoli strutturati<span class=\"_ _567\"> </span></div></td><td class=\"c n x980 y3fde w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x981 y3fde w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x982 y3fde w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x983 y3fde w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x984 y3fde w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x985 y3fde w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x97f y3fdf w284 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.2 Altri titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x986 y3fdf w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.252.187<span class=\"_ _567\"> </span></div></td><td class=\"c n x987 y3fdf wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.407<span class=\"_ _567\"> </span></div></td><td class=\"c n x988 y3fdf w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x989 y3fdf wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">986.853<span class=\"_ _567\"> </span></div></td><td class=\"c n x98a y3fdf w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x98b y3fdf w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fe0 w285 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Titoli di capitale<span class=\"_ _567\"> </span></div></td><td class=\"c n x98c y3fe0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x98d y3fe0 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10.345<span class=\"_ _567\"> </span></div></td><td class=\"c n x98e y3fe0 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.747<span class=\"_ _567\"> </span></div></td><td class=\"c n x98f y3fe0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x990 y3fe0 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x991 y3fe0 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.208<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fe1 w287 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3. Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x992 y3fe1 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x993 y3fe1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x994 y3fe1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x995 y3fe1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x996 y3fe1 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x534 y3fe1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w2b5 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x997 y3fe2 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.252.187<span class=\"_ _567\"> </span></div></td><td class=\"c n x998 y3fe2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">18.752<span class=\"_ _567\"> </span></div></td><td class=\"c n x999 y3fe2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.747<span class=\"_ _567\"> </span></div></td><td class=\"c n x99a y3de2 wa8 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">986.853<span class=\"_ _567\"> </span></div></td><td class=\"c n x99b y3de2 wad h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">10.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x99c y3de2 wc1 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">3.208<span class=\"_ _567\"> </span></div></td></tr></table>Legenda:<span class=\"ff2\"> L1= Livello 1, L2= Livello 2, L3= Livello 3 </span><table class=\"s w2b2 h1ca\" id=\"_48be8673-0020-436b-8ba9-984a8756a122\"><tr><td class=\"t m0 x976 h3 y3fd9 ff8 fs3 fc0 sc0 ls0 ws0\">La voce \u201c30. Attivit\u00e0 finanziarie <span class=\"_ _2\"></span>valutate al fair value con impatto sulla r<span class=\"_ _2\"></span>edditivit\u00e0 complessiva\u201d </td></tr></table>comprende:<span class=\"_ _567\"> </span>a. <span class=\"_ _96\"> </span><span class=\"ff8 fc0\">il portafoglio obbligazionario non <span class=\"_ _b\"></span>destinato a finalit\u00e0 di <span class=\"_ _b\"></span>negoziazione e non detenuto con </span>esclusivo intento di incassare i flussi di cassa contrattuali;<span class=\"_ _567\"> </span>b. <span class=\"_ _2af\"> </span><span class=\"ff8 fc0\">quote <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>partecipazioni <span class=\"_ _1\"> </span>in <span class=\"_ _24\"> </span>societ\u00e0 <span class=\"_ _1\"> </span>non <span class=\"_ _1\"> </span>controllate <span class=\"_ _24\"> </span>e <span class=\"_ _1\"> </span>non <span class=\"_ _1\"> </span>collegate <span class=\"_ _24\"> </span>per <span class=\"_ _1\"> </span>le <span class=\"_ _1\"> </span>quali <span class=\"_ _1\"> </span>\u00e8 <span class=\"_ _24\"> </span>stata </span>adottata la c.d. \u201cFVOCI option\u201d.<span class=\"_ _567\"> </span>Si evidenzia che la voce \u201c2. Titoli di Capitale\u201d include la partecipazione in Credito Lombar<span class=\"_ _2\"></span>do V<span class=\"_ _a\"></span>eneto S.p.A. d<span class=\"_ _b\"></span>i 2.550 migliaia di euro iscritta a seguito dell\u2019adesione del Banco all\u2019aumento di capitale deliberato dall\u2019assemblea della partecipata nel mese di dicembre 2025.<span class=\"_ _567\"> </span>3.2 <span class=\"_ _24\"> </span>Attivit\u00e0 <span class=\"_ _1\"> </span>finanziarie <span class=\"_ _1\"> </span>valutate <span class=\"_ _1\"> </span>al <span class=\"_ _1\"> </span>fair <span class=\"_ _1\"> </span>value <span class=\"_ _1\"> </span>con <span class=\"_ _1\"> </span>impatto <span class=\"_ _24\"> </span>sulla <span class=\"_ _1\"> </span>redditivit\u00e0 <span class=\"_ _1\"> </span>complessiva:<span class=\"_ _567\"> </span>composizione per debitori/emittenti<span class=\"_ _567\"> </span><table class=\"s w2b6 h1cc\" id=\"_1e731102-8a93-41e8-93bc-9813298d90fc\"><tr><td class=\"t m0 x547 h27 y3fe3 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></td><td class=\"c n x99d y3fe4 w27d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x99e y3fe4 w27d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fe5 w295 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x99f y3fe5 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.260.594<span class=\"_ _567\"> </span></div></td><td class=\"c n x9a0 y3fe5 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">986.853<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x97f y3fe6 w2af h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Banche centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x9a1 y3fe6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x9a2 y3fe6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x97f y3fe7 w297 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Amministrazioni pubbliche<span class=\"_ _567\"> </span></div></td><td class=\"c n x9a3 y3fe7 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.239.427<span class=\"_ _567\"> </span></div></td><td class=\"c n x9a4 y3fe7 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">966.495<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x97f y3fe8 w298 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x9a5 y3fe8 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">14.331<span class=\"_ _567\"> </span></div></td><td class=\"c n x9a6 y3fe8 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">19.318<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x97f y3fe9 w299 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">d) Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x9a7 y3fe9 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.999<span class=\"_ _567\"> </span></div></td><td class=\"c n x9a8 y3fe9 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x97f y3fea w2b0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: imprese di assicurazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x9a9 y3fea w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x9aa y3fea w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x97f y3feb w2b1 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">e) Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x9ab y3feb wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.837<span class=\"_ _567\"> </span></div></td><td class=\"c n x9ac y3feb w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.040<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fec w2a7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Titoli di capitale<span class=\"_ _567\"> </span></div></td><td class=\"c n x9ad y3fec w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">16.092<span class=\"_ _567\"> </span></div></td><td class=\"c n x9ae y3fec w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.208<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x97f y3f79 w2b7 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x9af y3f79 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12.550<span class=\"_ _567\"> </span></div></td><td class=\"c n x9b0 y3f79 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10.000<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x97f y3fed w2b8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Altri emittenti:<span class=\"_ _567\"> </span></div></td><td class=\"c n x9b1 y3fed w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.542<span class=\"_ _567\"> </span></div></td><td class=\"c n x9b2 y3fed w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.208<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x9b3 y3fee w2b9 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x9b4 y3fee w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.224<span class=\"_ _567\"> </span></div></td><td class=\"c n x9b5 y3fee w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.224<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x9b6 y3fef w2b0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: imprese di assicurazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x9b7 y3fef w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x9b8 y3fef w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x9b3 y3f7d w2ba h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x9b9 y3f7d w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.318<span class=\"_ _567\"> </span></div></td><td class=\"c n x9ba y3f7d wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">984<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x9b3 y3ff0 w2bb h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x9bb y3ff0 w178 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x9bc y3ff0 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3ff1 w2a1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3. Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x9bd y3ff1 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x9be y3ff1 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x97f y3f80 w2af h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) Banche centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x9a1 y3f80 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x9a2 y3f80 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x97f y3ff2 w297 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) Amministrazioni pubbliche<span class=\"_ _567\"> </span></div></td><td class=\"c n x9a1 y3ff2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x9a2 y3ff2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x97f y3ff3 w298 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">c) Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x9bf y3ff3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x9c0 y3ff3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x97f y3f91 w299 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">d) Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x9c1 y3f91 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x9a8 y3f91 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x9b6 y3ff4 w2b0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: imprese di assicurazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x9b7 y3ff4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x9c2 y3ff4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x97f y3ff5 w2b1 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">e) Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x9c3 y3ff5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x9c4 y3ff5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x97f y3ff6 w2a2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">f) Famiglie<span class=\"_ _567\"> </span></div></td><td class=\"c n x9c5 y3ff6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x9c6 y3ff6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x9c7 y3de0 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.276.686<span class=\"_ _567\"> </span></div></td><td class=\"c n x9c8 y3de0 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.000.061<span class=\"_ _567\"> </span></div></td></tr></table>3.3 <span class=\"_ _24\"> </span>Attivit\u00e0 <span class=\"_ _1\"> </span>finanz<span class=\"ff6 ws244\">iarie valutate al fair value con impatto sulla redditivit\u00e0 complessiva:<span class=\"_ _567\"> </span></span>valore lor<span class=\"_ _2\"></span>do e rettifiche di valore complessive<span class=\"_ _567\"> </span><table class=\"s w2bc h1cd\" id=\"_749ca799-761b-42ff-9727-0cc85564def5\"><tr><td></td><td></td><td></td><td class=\"c n x9ca y3ff7 w2bd h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore lor<span class=\"_ _2\"></span>do<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x9cb y3ff7 w2be h1ce\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche di valor<span class=\"_ _2\"></span>e complessive<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c n x9cc y3ff8 w2bf h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Primo stadio</div></td><td class=\"c n x9cd y3ff8 w2c0 h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">di cui:</div></td><td class=\"c n x9ce y3ff8 w2c1 h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Secondo stadio</div></td><td class=\"c n x9cf y3ff8 w2c2 h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo stadio</div></td><td class=\"c n x9d0 y3ff8 w2c3 h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Impaired</div></td><td class=\"c n x9d1 y3ff9 w2bf h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Primo stadio</div></td><td class=\"c n x9d2 y3ff9 w2c4 h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Secondo stadio</div></td><td class=\"c n x9d3 y3ff9 w2c2 h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo stadio</div></td><td class=\"c n x9d4 y3ff9 w2c3 h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Impaired</div></td><td class=\"t md x9d5 h27 y3ffa ff6 fs16 fc0 sc0 ls0 ws0\">Write-of<span class=\"_ _2\"></span>f parziali </td></tr><tr><td></td><td></td><td class=\"t md x9d6 h27 y3ffb ff6 fs16 fc0 sc0 ls0 ws0\">Strumenti con </td><td></td><td></td><td class=\"t md x9d7 h27 y3ffc ff6 fs16 fc0 sc0 ls0 ws0\">acquisite </td><td></td><td></td><td></td><td class=\"t md x9d8 h27 y3ffd ff6 fs16 fc0 sc0 ls0 ws0\">acquisite o ori-</td><td class=\"t md x9d9 h27 y3ffe ff6 fs16 fc0 sc0 ls0 ws0\">complessivi</td></tr><tr><td></td><td></td><td class=\"t md x9da h27 y3fff ff6 fs16 fc0 sc0 ls0 ws0\">basso rischio di </td><td></td><td></td><td class=\"t md x9db h27 y4000 ff6 fs16 fc0 sc0 ls0 ws0\">o originate</td><td></td><td></td><td></td><td class=\"t md x9dc h27 y4001 ff6 fs16 fc0 sc0 ls0 ws0\">ginate</td><td></td></tr><tr><td></td><td></td><td class=\"t md x9dd h27 y4002 ff6 fs16 fc0 sc0 ls0 ws0\">credito</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y4003 w2c5 h19c\"><div class=\"t md x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Titoli di debito</div></td><td class=\"c n x9de y4003 w2c6 h19c\"><div class=\"t md x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.260.797</div></td><td class=\"c n x9df y4003 w2c6 h19c\"><div class=\"t md x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.260.797</div></td><td class=\"c n x9e0 y4003 w2c7 h19c\"><div class=\"t md x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n x9e1 y4003 w2c7 h19c\"><div class=\"t md x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n x9e2 y4003 w2c7 h19c\"><div class=\"t md x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n x9e3 y4003 w2c8 h19c\"><div class=\"t md x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">203</div></td><td class=\"c n x9e4 y4003 w2c7 h19c\"><div class=\"t md x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n x9e5 y4003 w2c7 h19c\"><div class=\"t md x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n x9e6 y4003 w2c7 h19c\"><div class=\"t md x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n x9e7 y4003 w2c9 h19c\"><div class=\"t md x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-</div></td></tr><tr><td class=\"c n x304 y4004 w2ca h19c\"><div class=\"t md x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Finanziamenti</div></td><td class=\"c n x9e8 y4004 w2c7 h19c\"><div class=\"t md x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n x9e9 y4004 w2c7 h19c\"><div class=\"t md x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n x9ea y4004 w2c7 h19c\"><div class=\"t md x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n x9eb y4004 w2c7 h19c\"><div class=\"t md x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n x9ec y4004 w2c7 h19c\"><div class=\"t md x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n x9ed y4004 w2c7 h19c\"><div class=\"t md x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n x9ee y4004 w2c7 h19c\"><div class=\"t md x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n x9ef y4004 w2c7 h19c\"><div class=\"t md x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n x9f0 y4004 w2c7 h19c\"><div class=\"t md x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"t m0 x9f1 h28 y4005 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y4006 w2cb h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale 31.12.2025</div></td><td class=\"c n x9f2 y4006 w2cc h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.260.797</div></td><td class=\"c n x9f3 y4006 w2cd h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.260.797</div></td><td class=\"c n x9f4 y4006 w2ce h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n x9f5 y4006 w2ce h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n x9f6 y4006 w2cf h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n x9f7 y4006 w13e h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">203</div></td><td class=\"c n x9f8 y4006 w2d0 h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n x9f9 y4006 w2d0 h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n x9fa y4006 w2d1 h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"t m0 x9f1 h27 y4007 ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y3de2 w2cb h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale 31.12.2024</div></td><td class=\"c n x9fb y3de2 w2d2 h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">987.133</div></td><td class=\"c n x9fc y3de2 w2d3 h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">987.133</div></td><td class=\"c n x9fd y3de2 w2cf h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n x9fe y3de2 w2ce h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n x9ff y3de2 w2d0 h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n xa00 y3de2 w13e h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">280</div></td><td class=\"c n xa01 y3de2 w2cf h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n xa02 y3de2 w2cf h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n xa03 y3de2 w2cf h1a2\"><div class=\"t md x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"t m0 x9f1 h27 y4008 ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></td></tr></table>Sezione 4<span class=\"ff10\"> - Attivit\u00e0 finanziarie valutate al costo<span class=\"_ _567\"> </span></span>ammortizzato - voce 40<span class=\"_ _567\"> </span>4.1 <span class=\"_ _24\"> </span>Attivit\u00e0 <span class=\"_ _24\"> </span>finanziarie <span class=\"_ _24\"> </span>valutate <span class=\"_ _1\"> </span>al <span class=\"_ _24\"> </span>costo <span class=\"_ _24\"> </span>ammortizzato: <span class=\"_ _24\"> </span>composizione <span class=\"_ _24\"> </span>merceologica <span class=\"_ _24\"> </span>dei<span class=\"_ _567\"> </span>crediti verso banche<span class=\"_ _567\"> </span><table class=\"s w2d4 h1cf\" id=\"_270a306c-eedd-4638-bcc3-19678c5c1f7d\"><tr><td></td><td></td><td></td><td class=\"c n xa04 y4009 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n xa05 y4009 w2b4 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h27 y400a ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia operazioni/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></td><td></td><td class=\"c n xa06 y400b w2d5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore di bilancio<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n xa07 y400b w2d6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair value<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n xa08 y400b w2d5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore di bilancio<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n xa09 y400b w2d7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair value<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 xa0a h27 y400c ff6 fs16 fc0 sc0 ls0 ws0\">Primo e </td><td class=\"t m0 xa0b h27 y400d ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo<span class=\"_ _567\"> </span></td><td class=\"t m0 xa0c h27 y400d ff6 fs16 fc0 sc0 ls0 ws0\">Impaired </td><td class=\"c n xa0d y400e w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n xa0e y400e w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n xa0f y400e w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td class=\"c n xa10 y400e w2d8 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Primo e<span class=\"_ _567\"> </span></div></td><td class=\"t m0 xa11 h27 y400f ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo<span class=\"_ _567\"> </span></td><td class=\"t m0 xa12 h27 y400f ff6 fs16 fc0 sc0 ls0 ws0\">Impaired </td><td class=\"c n xa13 y4010 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n xa14 y4010 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n xa15 y4010 w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"t m0 xa16 h27 y4011 ff6 fs16 fc0 sc0 ls0 ws0\">secondo </td><td class=\"t m0 xa17 h27 y4012 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 xa18 h27 y4012 ff6 fs16 fc0 sc0 ls0 ws0\">acquisite o </td><td></td><td></td><td></td><td class=\"t m0 x65d h27 y4013 ff6 fs16 fc0 sc0 ls0 ws0\">secondo </td><td class=\"t m0 x751 h27 y4014 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 xa19 h27 y4014 ff6 fs16 fc0 sc0 ls0 ws0\">acquisite o </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 xa1a h27 y4015 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xa0c h27 y4016 ff6 fs16 fc0 sc0 ls0 ws0\">originate<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 xa1b h27 y4017 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xa12 h27 y4018 ff6 fs16 fc0 sc0 ls0 ws0\">originate<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y4019 w2d9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A. Crediti verso Banche Centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n xa1c y4019 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">114.350<span class=\"_ _567\"> </span></div></td><td class=\"c n xa1d y4019 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa1e y4019 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa1f y4019 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa20 y4019 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa21 y4019 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">114.350<span class=\"_ _567\"> </span></div></td><td class=\"c n xa22 y4019 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">104.239<span class=\"_ _567\"> </span></div></td><td class=\"c n xa23 y4019 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa24 y4019 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa25 y4019 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa26 y4019 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa27 y4019 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">104.239<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y401a w2da h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Depositi a scadenza<span class=\"_ _567\"> </span></div></td><td class=\"c n xa28 y401a w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa29 y401a w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa2a y401a w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa2b y401a w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa2c y401a w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa2d y401a w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa2e y401a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa2f y401a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa30 y401a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa31 y401a w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa32 y401a w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa33 y401a w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3ea0 w2db h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Riserva obbligatoria<span class=\"_ _567\"> </span></div></td><td class=\"c n xa34 y3ea0 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">114.350<span class=\"_ _567\"> </span></div></td><td class=\"c n xa35 y3ea0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa36 y3ea0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa37 y3ea0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa38 y3ea0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa39 y3ea0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa3a y3ea0 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">104.239<span class=\"_ _567\"> </span></div></td><td class=\"c n xa3b y3ea0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa3c y3ea0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa3d y3ea0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa3e y3ea0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa3f y3ea0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3ea1 w2dc h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3. Pronti contr<span class=\"_ _2\"></span>o termine<span class=\"_ _567\"> </span></div></td><td class=\"c n xa40 y3ea1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa41 y3ea1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa42 y3ea1 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa43 y3ea1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa44 y3ea1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa45 y3ea1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa46 y3ea1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa47 y3ea1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa48 y3ea1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa49 y3ea1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa4a y3ea1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa4b y3ea1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y401b w2dd h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4. Altri<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xa4c y401b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa4d y401b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa4e y401b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa4f y401b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa50 y401b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa51 y401b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa52 y401b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa53 y401b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa54 y401b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa55 y401b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa56 y401b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y401c w1cf h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. Crediti verso banche<span class=\"_ _567\"> </span></div></td><td class=\"c n xa57 y401c w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">892.894<span class=\"_ _567\"> </span></div></td><td class=\"c n xa58 y401c w2de h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n xa59 y401c w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa5a y401c w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">575.059<span class=\"_ _567\"> </span></div></td><td class=\"c n xa5b y401c w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">72.741<span class=\"_ _567\"> </span></div></td><td class=\"c n x2e7 y401c w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">254.786<span class=\"_ _567\"> </span></div></td><td class=\"c n xa5c y401c w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">851.294<span class=\"_ _567\"> </span></div></td><td class=\"c n xa5d y401c w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa5e y401c w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa5f y401c w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">596.011<span class=\"_ _567\"> </span></div></td><td class=\"c n xa60 y401c w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15.135<span class=\"_ _567\"> </span></div></td><td class=\"c n xa61 y401c w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">247.064<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3eb7 w287 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n xa62 y3eb7 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">254.783<span class=\"_ _567\"> </span></div></td><td class=\"c n xa63 y3eb7 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n xa64 y3eb7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa65 y3eb7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa66 y3eb7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa67 y3eb7 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">254.786<span class=\"_ _567\"> </span></div></td><td class=\"c n xa68 y3eb7 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">249.451<span class=\"_ _567\"> </span></div></td><td class=\"c n xa69 y3eb7 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa6a y3eb7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa6b y3eb7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa6c y3eb7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa6d y3eb7 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">247.064<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3ea5 w2df h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 Conti correnti<span class=\"_ _567\"> </span></div></td><td class=\"c n xa6e y3ea5 w178 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa6f y3ea5 w178 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa70 y3ea5 w178 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa71 y3ea5 w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa72 y3ea5 w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa73 y3ea5 w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa74 y3ea5 w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa75 y3ea5 w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa76 y3ea5 w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa77 y3ea5 w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa78 y3ea5 w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa79 y3ea5 w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3ea6 w2e0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.2. Depositi a scadenza<span class=\"_ _567\"> </span></div></td><td class=\"c n xa7a y3ea6 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10.845<span class=\"_ _567\"> </span></div></td><td class=\"c n xa7b y3ea6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa7c y3ea6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa7d y3ea6 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa7e y3ea6 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa7f y3ea6 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa80 y3ea6 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">12.048<span class=\"_ _567\"> </span></div></td><td class=\"c n xa81 y3ea6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa82 y3ea6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa83 y3ea6 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa84 y3ea6 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa85 y3ea6 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y401d w2e1 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">1.3. Altri finanziamenti:<span class=\"_ _567\"> </span></div></td><td class=\"c n xa86 y401d w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">243.938<span class=\"_ _567\"> </span></div></td><td class=\"c n xa87 y401d w103 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n xa88 y401d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa89 y401d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa8a y401d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa8b y401d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa8c y401d wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">237.403<span class=\"_ _567\"> </span></div></td><td class=\"c n xa8d y401d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa8e y401d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa8f y401d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa90 y401d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa91 y401d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x9b6 y3ea8 w2e2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Pronti contr<span class=\"_ _2\"></span>o termine attivi<span class=\"_ _567\"> </span></div></td><td class=\"c n xa92 y3ea8 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">24.996<span class=\"_ _567\"> </span></div></td><td class=\"c n xa93 y3ea8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa94 y3ea8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa95 y3ea8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa96 y3ea8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa97 y3ea8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa98 y3ea8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa99 y3ea8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa9a y3ea8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa9b y3ea8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa9c y3ea8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa9d y3ea8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x9b6 y401e w2e3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Finanziamenti per leasing<span class=\"_ _567\"> </span></div></td><td class=\"c n xa9e y401e w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa9f y401e w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa0 y401e w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa1 y401e w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa2 y401e w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa3 y401e w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa4 y401e w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa5 y401e w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa6 y401e w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa7 y401e w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa8 y401e w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa9 y401e w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x9b6 y401f w2e4 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n xaaa y401f w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">218.942<span class=\"_ _567\"> </span></div></td><td class=\"c n xaab y401f w103 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n xaac y401f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xaad y401f w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaae y401f w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaaf y401f w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xab0 y401f wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">237.403<span class=\"_ _567\"> </span></div></td><td class=\"c n xab1 y401f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xab2 y401f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xab3 y401f w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xab4 y401f w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xab5 y401f w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x97f y3eab w282 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2. Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n xab6 y3eab wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">638.111<span class=\"_ _567\"> </span></div></td><td class=\"c n xab7 y3eab w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xab8 y3eab w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xab9 y3eab w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">575.059<span class=\"_ _567\"> </span></div></td><td class=\"c n xaba y3eab wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">72.741<span class=\"_ _567\"> </span></div></td><td class=\"c n xabb y3eab w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xabc y3eab wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">601.843<span class=\"_ _567\"> </span></div></td><td class=\"c n xabd y3eab w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xabe y3eab w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xabf y3eab wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">596.011<span class=\"_ _567\"> </span></div></td><td class=\"c n xac0 y3eab wcb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">15.135<span class=\"_ _567\"> </span></div></td><td class=\"c n xac1 y3eab w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y4020 w283 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 Titoli strutturati<span class=\"_ _567\"> </span></div></td><td class=\"c n xac2 y4020 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">9.581<span class=\"_ _567\"> </span></div></td><td class=\"c n xac3 y4020 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xac4 y4020 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xac5 y4020 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.956<span class=\"_ _567\"> </span></div></td><td class=\"c n xac6 y4020 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.639<span class=\"_ _567\"> </span></div></td><td class=\"c n xac7 y4020 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xac8 y4020 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.775<span class=\"_ _567\"> </span></div></td><td class=\"c n xac9 y4020 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xaca y4020 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xacb y4020 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.839<span class=\"_ _567\"> </span></div></td><td class=\"c n xacc y4020 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xacd y4020 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y4021 w284 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.2 Altri titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n xace y4021 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">628.530<span class=\"_ _567\"> </span></div></td><td class=\"c n xac3 y4021 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xac4 y4021 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xacf y4021 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">571.103<span class=\"_ _567\"> </span></div></td><td class=\"c n xad0 y4021 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">67.102<span class=\"_ _567\"> </span></div></td><td class=\"c n xad1 y4021 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xad2 y4021 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">598.068<span class=\"_ _567\"> </span></div></td><td class=\"c n xad3 y4021 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xad4 y4021 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xad5 y4021 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">592.172<span class=\"_ _567\"> </span></div></td><td class=\"c n xad6 y4021 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">15.135<span class=\"_ _567\"> </span></div></td><td class=\"c n xacd y4021 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n xad7 y3de0 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.007.244<span class=\"_ _567\"> </span></div></td><td class=\"c n xad8 y3de0 w194 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n xad9 y3de0 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xada y3de0 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">575.059<span class=\"_ _567\"> </span></div></td><td class=\"c n xadb y3de0 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">72.741<span class=\"_ _567\"> </span></div></td><td class=\"c n xa21 y3de0 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">369.136<span class=\"_ _567\"> </span></div></td><td class=\"c n xa22 y3de0 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">955.533<span class=\"_ _567\"> </span></div></td><td class=\"c n xa23 y3de0 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa24 y3de0 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xadc y3de0 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">596.011<span class=\"_ _567\"> </span></div></td><td class=\"c n xadd y3de0 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15.135<span class=\"_ _567\"> </span></div></td><td class=\"c n xade y3de0 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">351.303<span class=\"_ _567\"> </span></div></td></tr></table>Legenda:<span class=\"ff2\"> L1= Livello 1, L2= Livello 2, L3= Livello 3<span class=\"_ _567\"> </span></span>Nel saldo della voce \u201cA. Crediti verso Banche Centrali\u201d \u00e8 appostato l\u2019ammontar<span class=\"_ _2\"></span>e della Riserva<span class=\"_ _567\"> </span> obbligatoria presso la Banca d\u2019Italia. Il saldo puntuale, nell\u2019ambito del rispetto del livello medio<span class=\"_ _567\"> </span> di <span class=\"_ _2\"></span>mantenimento <span class=\"_ _2\"></span>richiesto <span class=\"_ _a\"></span>dalla normativa, <span class=\"_ _a\"></span>pu\u00f2 <span class=\"_ _2\"></span>discostarsi, <span class=\"_ _2\"></span>anche <span class=\"_ _2\"></span>con <span class=\"_ _a\"></span>variazioni significative, <span class=\"_ _a\"></span>in<span class=\"_ _567\"> </span> relazione al fabbisogno contingente di tesor<span class=\"_ _2\"></span>eria della Banca.<span class=\"_ _567\"> </span> L<span class=\"_ _a\"></span>\u2019impegno di mantenimento della Riserva obbligatoria assunto dal Banco al 31 dicembre<span class=\"_ _567\"> </span> ammonta a 113,8 milioni di euro (105,2 milioni di eur<span class=\"_ _2\"></span>o assunti a dicembre 2024).<span class=\"_ _567\"> </span>I <span class=\"_ _24\"> </span>saldi <span class=\"_ _1\"> </span>della <span class=\"_ _1\"> </span>voce <span class=\"_ _24\"> </span>\u201cB. <span class=\"_ _1\"> </span>Crediti <span class=\"_ _24\"> </span>verso <span class=\"_ _1\"> </span>banche\u201d <span class=\"_ _1\"> </span>sono <span class=\"_ _24\"> </span>esposti <span class=\"_ _1\"> </span>al <span class=\"_ _1\"> </span>netto <span class=\"_ _24\"> </span>del<span class=\"_ _b\"></span>le <span class=\"_ _24\"> </span>rettifiche <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>valore<span class=\"_ _567\"> </span> derivanti dall\u2019applicazione dei modelli per la determinazione della perdita attesa sul portafoglio<span class=\"_ _567\"> </span> titoli di debito \u201cheld to collect\u201d in applicazione del principio contabile \u201cIFRS9 - Strumenti<span class=\"_ _567\"> </span> finanziari\u201d.<span class=\"_ _567\"> </span> T<span class=\"_ _3\"></span>ra i crediti verso banche non figurano crediti classificabili come attivit\u00e0 deteriorate.<span class=\"_ _567\"> </span> In <span class=\"_ _a\"></span>questa <span class=\"_ _a\"></span>voce <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>bilancio <span class=\"_ _a\"></span>non <span class=\"_ _a\"></span>risulta, <span class=\"_ _a\"></span>invece, <span class=\"_ _a\"></span>esposto <span class=\"_ _a\"></span>l\u2019importo <span class=\"_ _2\"></span>a <span class=\"_ _3\"></span>vista <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>579 <span class=\"_ _a\"></span>milioni <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>euro <span class=\"_ _3\"></span>(pari<span class=\"_ _567\"> </span> a 883 milioni di eur<span class=\"_ _2\"></span>o alla fine del periodo pr<span class=\"_ _2\"></span>ecedente) relativo alla liquidit\u00e0 <span class=\"_ _2\"></span>eccedente rispetto<span class=\"_ _567\"> </span> all\u2019impegno <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>mantenimento <span class=\"_ _9\"> </span>della <span class=\"_ _1\"> </span>Riserva <span class=\"_ _9\"> </span>obbligatoria <span class=\"_ _9\"> </span>alla <span class=\"_ _1\"> </span>data <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>riferimento <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>quanto<span class=\"_ _567\"> </span> investita in depositi overnight e quindi esposta alla voce 10. \u201dCassa e disponibilit\u00e0 liquide\u201d.<span class=\"_ _567\"> </span> Nella voce \u201c2. Titoli di debito\u201d sono inclusi i titoli detenuti nell\u2019ambito del business model \u201cheld<span class=\"_ _567\"> </span> to collect\u201d, ovvero detenuti con l\u2019intento di incassar<span class=\"_ _2\"></span>e i flussi di cassa contrattuali.<span class=\"_ _567\"> </span>La segmentazione <span class=\"_ _b\"></span>in stadi <span class=\"_ _b\"></span>(stage) avviene <span class=\"_ _b\"></span>rispettando i <span class=\"_ _b\"></span>seguenti requisiti previsti dal <span class=\"_ _b\"></span>principio<span class=\"_ _567\"> </span> contabile \u201cIFRS9 Strumenti finanziari\u201d in vigore dal 1\u00b0 gennaio 2018:<span class=\"_ _567\"> </span>a. <span class=\"_ _96\"> </span><span class=\"fc0\">stage 1 per le esposizioni con performance in linea con le aspettative;<span class=\"_ _567\"> </span></span><span class=\"fc0\"> </span>b. <span class=\"_ _2af\"> </span><span class=\"fc0 ws20\">stage 2 per le esposizioni con performance sotto le aspettative ovver<span class=\"_ _2\"></span>o che hanno registrato<span class=\"_ _567\"> </span></span><span class=\"fc0 ws20\"> </span>un <span class=\"_ _a\"></span>significativo <span class=\"_ _2\"></span>incremento <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>rischio <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>credito <span class=\"_ _a\"></span>rispetto <span class=\"_ _a\"></span>al <span class=\"_ _2\"></span>momento <span class=\"_ _a\"></span>in <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>le <span class=\"_ _a\"></span>stesse <span class=\"_ _2\"></span>si <span class=\"_ _a\"></span>sono<span class=\"_ _567\"> </span> originate (ovvero sono state acquistate);<span class=\"_ _567\"> </span> c. <span class=\"_ _274\"> </span><span class=\"fc0\">stage 3 per le esposizioni non performing.<span class=\"_ _567\"> </span></span><div class=\"t m0 h13 ffb fs3 fc2 sc0 ls0 ws0 gs7ac\">4.2 <span class=\"_ _24\"> </span>Attivit\u00e0 <span class=\"_ _24\"> </span>finanziarie <span class=\"_ _24\"> </span>valutate <span class=\"_ _1\"> </span>al <span class=\"_ _24\"> </span>costo <span class=\"_ _24\"> </span>ammortizzato: <span class=\"_ _24\"> </span>composizione <span class=\"_ _24\"> </span>merceologica <span class=\"_ _24\"> </span>dei<span class=\"_ _567\"> </span> </div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gs7ad\">crediti verso clientela<span class=\"_ _567\"> </span></div><div class=\"gs7ae\"><table class=\"s w2d4 h1d0\" id=\"_84240aa4-6c15-4a35-b7ba-7ddec5c83dcf\"><tr><td></td><td></td><td></td><td class=\"c n xa04 y4022 w27d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n xa05 y4022 w2b4 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c n xa06 y4023 w2d5 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore di bilancio<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n xa07 y4023 w2d6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Fair value<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n xa08 y4023 w2d5 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore di bilancio<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n xa09 y4023 w2d7 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Fair value<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"t m0 x547 h27 y4024 ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia operazioni/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></td><td class=\"t m0 xa0a h27 y4025 ff6 fs16 fc0 sc0 ls0 ws0\">Primo e </td><td class=\"t m0 xa0b h27 y4026 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo<span class=\"_ _567\"> </span></td><td class=\"t m0 xa0c h27 y4026 ff6 fs16 fc0 sc0 ls0 ws0\">Impaired </td><td class=\"c n xa0d y4027 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n xa0e y4027 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n xa0f y4027 w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td class=\"c n xa10 y4027 w2d8 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Primo e<span class=\"_ _567\"> </span></div></td><td class=\"t m0 xa11 h27 y4028 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo<span class=\"_ _567\"> </span></td><td class=\"t m0 xa12 h27 y4028 ff6 fs16 fc0 sc0 ls0 ws0\">Impaired </td><td class=\"c n xa13 y4029 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n xa14 y4029 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n xa15 y4029 w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"t m0 xa16 h27 y402a ff6 fs16 fc0 sc0 ls0 ws0\">secondo </td><td class=\"t m0 xa17 h27 y402b ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 xa18 h27 y402b ff6 fs16 fc0 sc0 ls0 ws0\">acquisite o </td><td></td><td></td><td></td><td class=\"t m0 x65d h27 y402c ff6 fs16 fc0 sc0 ls0 ws0\">secondo </td><td class=\"t m0 x751 h27 y402d ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 xa19 h27 y402d ff6 fs16 fc0 sc0 ls0 ws0\">acquisite o </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 xa1a h27 y402e ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xa0c h27 y402f ff6 fs16 fc0 sc0 ls0 ws0\">originate<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 xa1b h27 y4030 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xa12 h27 y4031 ff6 fs16 fc0 sc0 ls0 ws0\">originate<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y4032 w2a1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n xadf y4032 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">12.562.333<span class=\"_ _567\"> </span></div></td><td class=\"c n xae0 y4032 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">172.863<span class=\"_ _567\"> </span></div></td><td class=\"c n xae1 y4032 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.803<span class=\"_ _567\"> </span></div></td><td class=\"c n xae2 y4032 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xae3 y4032 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xae4 y4032 w2e5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">12.940.993<span class=\"_ _567\"> </span></div></td><td class=\"c n xae5 y4032 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">11.841.832<span class=\"_ _567\"> </span></div></td><td class=\"c n xae6 y4032 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">189.062<span class=\"_ _567\"> </span></div></td><td class=\"c n xae7 y4032 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.635<span class=\"_ _567\"> </span></div></td><td class=\"c n xae8 y4032 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xae9 y4032 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xaea y4032 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">12.111.307<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4033 w2e6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Conti correnti<span class=\"_ _567\"> </span></div></td><td class=\"c n xaeb y4033 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">908.815<span class=\"_ _567\"> </span></div></td><td class=\"c n xaec y4033 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">19.905<span class=\"_ _567\"> </span></div></td><td class=\"c n xaed y4033 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">228<span class=\"_ _567\"> </span></div></td><td class=\"c n xaee y4033 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaef y4033 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaf0 y4033 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaf1 y4033 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">897.877<span class=\"_ _567\"> </span></div></td><td class=\"c n xaf2 y4033 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.242<span class=\"_ _567\"> </span></div></td><td class=\"c n xaf3 y4033 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">455<span class=\"_ _567\"> </span></div></td><td class=\"c n xaf4 y4033 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaf5 y4033 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaf6 y4033 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4034 w2e7 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Pronti contr<span class=\"_ _2\"></span>o termine attivi<span class=\"_ _567\"> </span></div></td><td class=\"c n xaf7 y4034 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">373.337<span class=\"_ _567\"> </span></div></td><td class=\"c n xaf8 y4034 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa36 y4034 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xaf9 y4034 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xafa y4034 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xafb y4034 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xafc y4034 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xafd y4034 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xafe y4034 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xaff y4034 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb00 y4034 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb01 y4034 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3eb7 w2e8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3. Mutui<span class=\"_ _567\"> </span></div></td><td class=\"c n xb02 y3eb7 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.571.252<span class=\"_ _567\"> </span></div></td><td class=\"c n xb03 y3eb7 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">122.446<span class=\"_ _567\"> </span></div></td><td class=\"c n xb04 y3eb7 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.040<span class=\"_ _567\"> </span></div></td><td class=\"c n xb05 y3eb7 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb06 y3eb7 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb07 y3eb7 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb08 y3eb7 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.697.096<span class=\"_ _567\"> </span></div></td><td class=\"c n xb09 y3eb7 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">148.812<span class=\"_ _567\"> </span></div></td><td class=\"c n xb0a y3eb7 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.584<span class=\"_ _567\"> </span></div></td><td class=\"c n xb0b y3eb7 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb0c y3eb7 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb0d y3eb7 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb0e h28 y4035 ff9 fs16 fc0 sc0 ls0 ws0\">4. Carte di credito, pr<span class=\"_ _2\"></span>estiti personali e </td><td class=\"c n xb0f y4036 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.356.135<span class=\"_ _567\"> </span></div></td><td class=\"c n xb10 y4036 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">18.927<span class=\"_ _567\"> </span></div></td><td class=\"c n xb11 y4036 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb12 y4036 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb13 y4036 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb14 y4036 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb15 y4036 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.958.913<span class=\"_ _567\"> </span></div></td><td class=\"c n xb16 y4036 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">13.579<span class=\"_ _567\"> </span></div></td><td class=\"c n xb17 y4036 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb18 y4036 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb19 y4036 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb1a y4036 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb0e h28 y4037 ff9 fs16 fc0 sc0 ls0 ws0\">cessioni del quinto<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x883 y3dce w2e9 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5. Finanziamenti per leasing<span class=\"_ _567\"> </span></div></td><td class=\"c n xb1b y3dce w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">153.556<span class=\"_ _567\"> </span></div></td><td class=\"c n xb1c y3dce wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.011<span class=\"_ _567\"> </span></div></td><td class=\"c n xb1d y3dce w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb1e y3dce w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb1f y3dce w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb20 y3dce w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb21 y3dce wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">151.508<span class=\"_ _567\"> </span></div></td><td class=\"c n xb22 y3dce wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.374<span class=\"_ _567\"> </span></div></td><td class=\"c n xa30 y3dce w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa31 y3dce w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa32 y3dce w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa33 y3dce w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fce w2ea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6. Factoring<span class=\"_ _567\"> </span></div></td><td class=\"c n xb23 y3fce w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">112.764<span class=\"_ _567\"> </span></div></td><td class=\"c n xb24 y3fce w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.104<span class=\"_ _567\"> </span></div></td><td class=\"c n xb25 y3fce w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb26 y3fce w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb27 y3fce w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb28 y3fce w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb29 y3fce wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">88.675<span class=\"_ _567\"> </span></div></td><td class=\"c n xb2a y3fce wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.759<span class=\"_ _567\"> </span></div></td><td class=\"c n xb2b y3fce w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb2c y3fce w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb2d y3fce w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb2e y3fce w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4038 w2eb h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">7. Altri finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n xb2f y4038 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.086.474<span class=\"_ _567\"> </span></div></td><td class=\"c n xb30 y4038 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.470<span class=\"_ _567\"> </span></div></td><td class=\"c n xb31 y4038 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">535<span class=\"_ _567\"> </span></div></td><td class=\"c n xb32 y4038 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb33 y4038 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb34 y4038 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb35 y4038 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.047.763<span class=\"_ _567\"> </span></div></td><td class=\"c n xb36 y4038 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.296<span class=\"_ _567\"> </span></div></td><td class=\"c n xb37 y4038 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">596<span class=\"_ _567\"> </span></div></td><td class=\"c n xb38 y4038 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb39 y4038 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb3a y4038 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f4b w295 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n xb3b y3f4b w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.702.112<span class=\"_ _567\"> </span></div></td><td class=\"c n xb3c y3f4b w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">78.357<span class=\"_ _567\"> </span></div></td><td class=\"c n xb3d y3f4b w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb3e y3f4b w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.482.038<span class=\"_ _567\"> </span></div></td><td class=\"c n xb3f y3f4b w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">184.467<span class=\"_ _567\"> </span></div></td><td class=\"c n xb40 y3f4b w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">75.605<span class=\"_ _567\"> </span></div></td><td class=\"c n xb41 y3f4b w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.476.112<span class=\"_ _567\"> </span></div></td><td class=\"c n xb42 y3f4b w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb43 y3f4b w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb44 y3f4b w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.140.035<span class=\"_ _567\"> </span></div></td><td class=\"c n xb45 y3f4b w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">153.416<span class=\"_ _567\"> </span></div></td><td class=\"c n xb46 y3f4b w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">105.360<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4039 w2ec h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1. Titoli strutturati<span class=\"_ _567\"> </span></div></td><td class=\"c n xb47 y4039 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">18.308<span class=\"_ _567\"> </span></div></td><td class=\"c n xb48 y4039 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb49 y4039 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb4a y4039 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb4b y4039 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">18.524<span class=\"_ _567\"> </span></div></td><td class=\"c n xb4c y4039 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb4d y4039 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">4.494<span class=\"_ _567\"> </span></div></td><td class=\"c n xb4e y4039 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb4f y4039 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb50 y4039 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb51 y4039 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">4.525<span class=\"_ _567\"> </span></div></td><td class=\"c n xb52 y4039 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y403a w2ed h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2. Altri titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n xb53 y403a w17e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.683.804<span class=\"_ _567\"> </span></div></td><td class=\"c n xb54 y403a wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">78.357<span class=\"_ _567\"> </span></div></td><td class=\"c n xb55 y403a w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb56 y403a w17e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.482.038<span class=\"_ _567\"> </span></div></td><td class=\"c n xb57 y403a w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">165.943<span class=\"_ _567\"> </span></div></td><td class=\"c n xb58 y403a wcb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">75.605<span class=\"_ _567\"> </span></div></td><td class=\"c n xb59 y403a we2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.471.618<span class=\"_ _567\"> </span></div></td><td class=\"c n xb5a y403a w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb5b y403a w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb5c y403a we2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.140.035<span class=\"_ _567\"> </span></div></td><td class=\"c n xb5d y403a wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">148.891<span class=\"_ _567\"> </span></div></td><td class=\"c n xb5e y403a wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">105.360<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n xb5f y3de0 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15.264.445<span class=\"_ _567\"> </span></div></td><td class=\"c n xb60 y3de0 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">251.220<span class=\"_ _567\"> </span></div></td><td class=\"c n xb61 y3de0 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.803<span class=\"_ _567\"> </span></div></td><td class=\"c n xb62 y3de0 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.482.038<span class=\"_ _567\"> </span></div></td><td class=\"c n xb63 y3de0 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">184.467<span class=\"_ _567\"> </span></div></td><td class=\"c n xb64 y3de0 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.016.598<span class=\"_ _567\"> </span></div></td><td class=\"c n xb65 y3de0 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">14.317.944<span class=\"_ _567\"> </span></div></td><td class=\"c n xb66 y3de0 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">189.062<span class=\"_ _567\"> </span></div></td><td class=\"c n xb67 y3de0 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.635<span class=\"_ _567\"> </span></div></td><td class=\"c n xb68 y3de0 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.140.035<span class=\"_ _567\"> </span></div></td><td class=\"c n xb69 y3de0 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">153.416<span class=\"_ _567\"> </span></div></td><td class=\"c n xb6a y3de0 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">12.216.667<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 hd ff5 fs1 fc0 sc0 ls0 ws0 gs7af\">Legenda:<span class=\"ff2\"> L1= Livello 1, L2= Livello 2, L3= Livello 3<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs7cb\">I <span class=\"_ _2\"></span>finanziamenti lor<span class=\"_ _2\"></span>di ammontano <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>complessivi 13.035.386 <span class=\"_ _a\"></span>migl<span class=\"_ _b\"></span>iaia <span class=\"_ _2\"></span>di eur<span class=\"_ _2\"></span>o (12.350.338 <span class=\"_ _2\"></span>migliaia<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs7cc\">di euro <span class=\"_ _b\"></span>alla fine <span class=\"_ _b\"></span>dello <span class=\"_ _b\"></span>scorso <span class=\"_ _b\"></span>esercizio), di <span class=\"_ _b\"></span>cui <span class=\"_ _b\"></span>12.684.069 (11.967.766 <span class=\"_ _b\"></span>migliaia <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>euro alla <span class=\"_ _b\"></span>fine<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsb0 gs7cd\">dello scorso esercizio) r<span class=\"_ _2\"></span>elativi a crediti in bonis e 351.317 migliaia di euro (382.572 migliaia di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs7ce\">euro alla fine dello scorso eser<span class=\"_ _2\"></span>cizio) a crediti deteriorati.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs7cf\">Le <span class=\"_ _9\"> </span>r<span class=\"_ _2\"></span>ettifiche <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>valore <span class=\"_ _9\"> </span>complessive <span class=\"_ _1\"> </span>relative <span class=\"_ _9\"> </span>agli <span class=\"_ _1\"> </span>stessi <span class=\"_ _9\"> </span>finanziamenti <span class=\"_ _9\"> </span>ammontano <span class=\"_ _1\"> </span>a <span class=\"_ _9\"> </span>293.386<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs7d0\">migliaia <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>euro <span class=\"_ _a\"></span>(313.809 <span class=\"_ _2\"></span>migliaia <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>euro <span class=\"_ _a\"></span>alla <span class=\"_ _2\"></span>fine <span class=\"_ _a\"></span>dello <span class=\"_ _a\"></span>scorso <span class=\"_ _2\"></span>esercizio), <span class=\"_ _3\"></span>di <span class=\"_ _2\"></span>cui <span class=\"_ _a\"></span>175.386 <span class=\"_ _a\"></span>(191.462<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs7d1\">migliaia <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>euro <span class=\"_ _a\"></span>alla fine <span class=\"_ _a\"></span>dello <span class=\"_ _2\"></span>scorso <span class=\"_ _2\"></span>esercizio) <span class=\"_ _a\"></span>relative <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>crediti <span class=\"_ _a\"></span>deteriorati e <span class=\"_ _a\"></span>118.000 <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs7d2\">euro (122.347 migliaia di eur<span class=\"_ _2\"></span>o alla fine del precedente esercizio) a cr<span class=\"_ _2\"></span>editi in bonis.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls1 ws12 gs7d3\">La <span class=\"_ _b\"></span>tabella <span class=\"_ _b\"></span>comprende <span class=\"_ _b\"></span>altres\u00ec <span class=\"_ _b\"></span>gli <span class=\"_ _b\"></span>importi <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>crediti <span class=\"_ _b\"></span>ceduti <span class=\"_ _8\"></span>non cancellati <span class=\"_ _8\"></span>costituenti <span class=\"_ _b\"></span>attivi <span class=\"_ _b\"></span>idonei<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls1 wsfd gs7d4\">per il programma di emissione di Obbligazioni Bancarie Garantite (OBG); al 31 dicembr<span class=\"_ _2\"></span>e 2025 tali<span class=\"_ _567\"> </span><span class=\"_ _b\"></span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls1 wsf3 gs7d5\">crediti ammontano a 2.390.019 migliaia di eur<span class=\"_ _2\"></span>o (2.298.229 migliaia di euro al 31 dicembre 2024).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wseb gs7d6\">La sottovoce \u201cPronti contr<span class=\"_ _2\"></span>o termine attivi\u201d si riferisce all\u2019operativit\u00e0 svolta con controparti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs7d7\">istituzionali finalizzata all\u2019ottimizzazione della gestione della tesoreria.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wse5 gs7d8\">Si segnala, inoltre, che la sottovoce \u201cMutui\u201d include l\u2019ammontar<span class=\"_ _2\"></span>e dei mutui collateralizzati<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsba gs7d9\">presso la Banca Centrale Eur<span class=\"_ _2\"></span>opea (per il tramite della procedura A.Ba.Co) per 1.871.209<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs7da\">migliaia di euro (1.939.843 migliaia di eur<span class=\"_ _2\"></span>o a fine esercizio precedente).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs7db\">Alla <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>\u201cCarte <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>credito, <span class=\"_ _a\"></span>prestiti <span class=\"_ _2\"></span>personali <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>cessioni <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>quinto\u201d <span class=\"_ _a\"></span>risul<span class=\"_ _b\"></span>tano <span class=\"_ _2\"></span>rilevati <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>crediti <span class=\"_ _a\"></span>per<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs7dc\">prestiti personali <span class=\"_ _b\"></span>e cessioni <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>quinto <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>Controllata Fides <span class=\"_ _b\"></span>S.p.A. per <span class=\"_ _b\"></span>1.578.860 <span class=\"_ _b\"></span>migliaia <span class=\"_ _b\"></span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wse7 gs7dd\">euro, con inclusione dei cr<span class=\"_ _2\"></span>editi ceduti e non cancellati alla societ\u00e0 veicolo Copped\u00e8 SPV S.r<span class=\"_ _a\"></span>.l.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs7de\">e <span class=\"_ _8\"></span>Fauno <span class=\"_ _1d\"></span>SPV <span class=\"_ _8\"></span>S.r<span class=\"_ _a\"></span>.l., <span class=\"_ _8\"></span>unitamente <span class=\"_ _1d\"></span>ai <span class=\"_ _8\"></span>crediti <span class=\"_ _8\"></span>per <span class=\"_ _1d\"></span>prestiti <span class=\"_ _8\"></span>personali <span class=\"_ _8\"></span>e <span class=\"_ _1d\"></span>cessione <span class=\"_ _8\"></span>del <span class=\"_ _1d\"></span>quinto <span class=\"_ _8\"></span>della <span class=\"_ _1d\"></span>ex<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsdb gs7df\">controllata Dynamica r<span class=\"_ _2\"></span>elativi ai crediti ceduti e non cancellati alla societ\u00e0 veicolo Rainbow SPV<span class=\"_ _7d\"></span>.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs7e0\">La <span class=\"_ _a\"></span>sottovoce <span class=\"_ _a\"></span>\u201cAltri <span class=\"_ _a\"></span>finanziamenti\u201d <span class=\"_ _a\"></span>ricomprende <span class=\"_ _3\"></span>invece <span class=\"_ _a\"></span>le <span class=\"_ _a\"></span>operazioni <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>finanziamento <span class=\"_ _a\"></span>diverse <span class=\"_ _a\"></span>da<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs7e1\">quelle indicate nelle altre sottovoci (ad esempio finanziamenti di tipo bullet, anticipi su fatture<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs7e2\">ed effetti salvo buon fine, anticipi import/export e altr<span class=\"_ _2\"></span>e partite diverse).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs7e3\">Nella voce <span class=\"_ _2\"></span>sono ricompr<span class=\"_ _2\"></span>esi anche gli <span class=\"_ _2\"></span>interessi <span class=\"_ _2\"></span>conteggiati al <span class=\"_ _2\"></span>31 dicembre <span class=\"_ _2\"></span>2025 ed <span class=\"_ _2\"></span>esigibili il 1\u00b0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs7e4\">marzo <span class=\"_ _a\"></span>dell\u2019anno <span class=\"_ _a\"></span>successivo <span class=\"_ _2\"></span>a <span class=\"_ _a\"></span>quello <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>cui <span class=\"_ _2\"></span>sono <span class=\"_ _a\"></span>maturati <span class=\"_ _a\"></span>a <span class=\"_ _2\"></span>seguito <span class=\"_ _a\"></span>dell\u2019applicazione <span class=\"_ _a\"></span>delle <span class=\"_ _2\"></span>norme<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs7e5\">per il computo <span class=\"_ _2\"></span>degli interessi nelle operazioni <span class=\"_ _2\"></span>bancarie definite con il <span class=\"_ _2\"></span>Decreto n. 343/2016 del<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs7e6\">MEF<span class=\"_ _4\"></span>, in attuazione dell'art. 120 comma 2 del T<span class=\"_ _3\"></span>esto Unico Bancario (T<span class=\"_ _3\"></span>.U.B.).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs7e7\">La voce <span class=\"_ _2\"></span>\u201cdi cui impair<span class=\"_ _2\"></span>ed acquisite o originate\u201d <span class=\"_ _2\"></span>accoglie quelle linee <span class=\"_ _2\"></span>di finanziamento originate<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs7e8\">nell\u2019ambito di \u201cconcessioni\u201d effettuate su cr<span class=\"_ _2\"></span>editi deteriorati.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws176 gs7b1\">Il fair value dei crediti \u00e8 calcolato per le posizioni performing oltr<span class=\"_ _2\"></span>e il breve termine mediante<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs7b2\">tecnica <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>valutazione <span class=\"_ _1d\"></span>che <span class=\"_ _1d\"></span>prevede <span class=\"_ _1d\"></span>l\u2019attualizzazione <span class=\"_ _24\"></span>dei <span class=\"_ _1d\"></span>flussi <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>cassa <span class=\"_ _1d\"></span>attesi <span class=\"_ _24\"></span>considerando <span class=\"_ _1d\"></span>il<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs7b3\">rischio <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>credito <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>relazione, <span class=\"_ _3\"></span>mentre <span class=\"_ _3\"></span>per <span class=\"_ _a\"></span>le <span class=\"_ _3\"></span>posizioni <span class=\"_ _a\"></span>non <span class=\"_ _3\"></span>performing <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>per <span class=\"_ _3\"></span>quelle <span class=\"_ _a\"></span>performing<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws8c gs7b4\">a breve termine il valor<span class=\"_ _2\"></span>e di bilancio \u00e8 considerato una ragionevole approssimazione del fair<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsb6 gs7b5\">value. T<span class=\"_ _3\"></span>enuto conto dell\u2019attuale contesto del mercato dei cr<span class=\"_ _2\"></span>editi, con particolare riferimento<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2d gs7b6\">ai non performing loans, detto fair value potrebbe non rappr<span class=\"_ _2\"></span>esentare l\u2019eventuale exit price<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs7b7\">in <span class=\"_ _1\"> </span>considerazione <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>un <span class=\"_ _1\"> </span>certo <span class=\"_ _1\"> </span>margine <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>aleatoriet\u00e0 <span class=\"_ _1\"> </span>comunque <span class=\"_ _1\"> </span>insito <span class=\"_ _1\"> </span>nelle <span class=\"_ _1\"> </span>componenti <span class=\"_ _1\"> </span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs7b8\">formazione del prezzo considerate da un potenziale terzo acquir<span class=\"_ _2\"></span>ente.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd4 gs7b9\">Nella voce \u201c2. Titoli di debito\u201d sono inclusi i titoli detenuti nell\u2019ambito del business model \u201cheld<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs7ba\">to <span class=\"_ _b\"></span>collect\u201d, <span class=\"_ _b\"></span>ovvero detenuti <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>l\u2019intento <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>incassare i <span class=\"_ _b\"></span>flussi <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>cassa <span class=\"_ _b\"></span>contrattuali. <span class=\"_ _b\"></span>Il <span class=\"_ _b\"></span>valore dei<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs7bb\">titoli <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>debito <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _a\"></span>esposto <span class=\"_ _2\"></span>al <span class=\"_ _a\"></span>netto <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>rettifiche <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>valore <span class=\"_ _a\"></span>derivanti <span class=\"_ _2\"></span>dall\u2019applicazione <span class=\"_ _2\"></span>dei <span class=\"_ _a\"></span>modelli<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws28 gs7bc\">per la determinazione della perdita attesa sul portafoglio titoli di debito \u201cheld to collect\u201d in<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs7bd\">applicazione del principio contabile \u201cIFRS9 - Strumenti finanziari\u201d.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs7be\">Rientrano <span class=\"_ _9\"> </span>in <span class=\"_ _1\"> </span>questo <span class=\"_ _9\"> </span>portafoglio <span class=\"_ _1\"> </span>euro <span class=\"_ _9\"> </span>78.357 <span class=\"_ _1\"> </span>migliaia <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>titoli <span class=\"_ _1\"> </span>senior <span class=\"_ _9\"> </span>emessi <span class=\"_ _1\"> </span>dal <span class=\"_ _9\"> </span>veicolo <span class=\"_ _9\"> </span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws6 gs7bf\">cartolarizzazione \u201c2W<span class=\"_ _a\"></span>orlds s.r<span class=\"_ _a\"></span>.l.\u201d ed euro 1.721 migliaia di titoli senior emessi dal veicolo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wseb gs7c0\">di cartolarizzazione Buonconsiglio 4 s.r<span class=\"_ _3\"></span>.l. a seguito delle cessioni di crediti a soffer<span class=\"_ _2\"></span>enza, ai<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd gs7c1\">sensi del D.L. 18/2016 (cosiddetta GACS), avvenute rispettivamente nel 2018 e nel 2021. Alla<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsbd gs7c2\">data di riferimento l\u2019esposizione verso il veicolo 2W<span class=\"_ _a\"></span>orlds s.r<span class=\"_ _a\"></span>.l., ancorch\u00e9 interamente assistita<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs7c3\">dalla <span class=\"_ _1d\"></span>garanzia <span class=\"_ _24\"> </span>dello <span class=\"_ _24\"> </span>Stato <span class=\"_ _24\"></span>italiano, <span class=\"_ _24\"></span>risulta <span class=\"_ _1d\"></span>classificata <span class=\"_ _24\"> </span>nello <span class=\"_ _24\"> </span>status <span class=\"_ _24\"></span>\u201cdeteriorato\u201d <span class=\"_ _1d\"></span>(Stad<span class=\"_ _b\"></span>io <span class=\"_ _1d\"></span>3) <span class=\"_ _24\"> </span>in<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf8 gs7c4\">considerazione delle evidenze di underperformance dell\u2019operazione stessa, in termini di incassi,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs7c5\">mentre <span class=\"_ _a\"></span>l\u2019esposizione <span class=\"_ _2\"></span>verso <span class=\"_ _a\"></span>il <span class=\"_ _2\"></span>veicolo <span class=\"_ _2\"></span>Buonconsiglio <span class=\"_ _2\"></span>4 <span class=\"_ _a\"></span>s.r<span class=\"_ _a\"></span>.l. <span class=\"_ _2\"></span>risulta <span class=\"_ _2\"></span>classificata <span class=\"_ _a\"></span>nello <span class=\"_ _2\"></span>status <span class=\"_ _2\"></span>\u201cbonis\u201d<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs7c6\">(Stadio 1) in considerazione del buon andamento dell\u2019operazione stessa.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs7c7\">Al <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>dicembre <span class=\"_ _8\"></span>2025 <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>riclassificati <span class=\"_ _8\"></span>nella <span class=\"_ _8\"></span>voce <span class=\"_ _8\"></span>\u201c110. <span class=\"_ _8\"></span>Attivit\u00e0 <span class=\"_ _1d\"></span>in <span class=\"_ _8\"></span>via <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>dismissione\u201d <span class=\"_ _8\"></span>crediti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1a gs7c8\">deteriorati per 2.867 migliaia di euro per cui alla data di riferimento sono stati sottoscritti i<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs7c9\">relativi contratti di cessione che si sono perfezionati all\u2019inizio dell\u2019esercizio successivo.<span class=\"_ _567\"> </span></div>4.3 <span class=\"_ _7d\"></span>Attivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _7d\"></span>valutate <span class=\"_ _3\"></span>al <span class=\"_ _7d\"></span>costo <span class=\"_ _3\"></span>ammortizzato: <span class=\"_ _3\"></span>composizione <span class=\"_ _7d\"></span>per <span class=\"_ _3\"></span>debitori/emittenti<span class=\"_ _567\"> </span>dei crediti verso clientela<span class=\"_ _567\"> </span><table class=\"s w2ee h1d1\" id=\"_e5a190d4-278d-44e9-84a3-a0bb294e5a58\"><tr><td></td><td></td><td class=\"c n xb6b y403b w27d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n xb6c y403b w2b4 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 xb6d h27 y403c ff6 fs16 fc0 sc0 ls0 ws0\">Primo e secondo </td><td class=\"c n xb6e y403d w2ef h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n xb6f y403d w2f0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 impaired<span class=\"_ _567\"> </span></div></td><td class=\"t m0 xb70 h27 y403e ff6 fs16 fc0 sc0 ls0 ws0\">Primo e secondo </td><td class=\"c n xb71 y403f w2ef h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n xb72 y403f w2f0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 impaired<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y4040 ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia operazioni/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></td><td class=\"t m0 xb74 h27 y4041 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xb75 h27 y4041 ff6 fs16 fc0 sc0 ls0 ws0\">acquisite<span class=\"_ _567\"> </span></td><td class=\"t m0 xb76 h27 y4042 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xb77 h27 y4042 ff6 fs16 fc0 sc0 ls0 ws0\">acquisite<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 xb78 h27 y4043 ff6 fs16 fc0 sc0 ls0 ws0\">o originate<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 xb79 h27 y4044 ff6 fs16 fc0 sc0 ls0 ws0\">o originate<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y4045 w295 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n xb7a y4045 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.702.112<span class=\"_ _567\"> </span></div></td><td class=\"c n xb7b y4045 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">78.357<span class=\"_ _567\"> </span></div></td><td class=\"c n xb7c y4045 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb7d y4045 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.476.112<span class=\"_ _567\"> </span></div></td><td class=\"c n xb7e y4045 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb7f y4045 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y401b w2f1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Amministrazioni pubbliche<span class=\"_ _567\"> </span></div></td><td class=\"c n xb81 y401b w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.496.905<span class=\"_ _567\"> </span></div></td><td class=\"c n xb82 y401b w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb83 y401b w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb84 y401b we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.145.769<span class=\"_ _567\"> </span></div></td><td class=\"c n xb85 y401b w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb86 y401b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y3dc6 w299 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">b) Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n xb87 y3dc6 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">135.783<span class=\"_ _567\"> </span></div></td><td class=\"c n xb88 y3dc6 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">78.357<span class=\"_ _567\"> </span></div></td><td class=\"c n xb89 y3dc6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb8a y3dc6 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">265.649<span class=\"_ _567\"> </span></div></td><td class=\"c n xb8b y3dc6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb8c y3dc6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb8d y4046 w2b0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: imprese di assicurazione<span class=\"_ _567\"> </span></div></td><td class=\"c n xb8e y4046 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.620<span class=\"_ _567\"> </span></div></td><td class=\"c n xb8f y4046 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb90 y4046 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb91 y4046 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb92 y4046 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb93 y4046 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y4047 w29e h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">c) Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n xb94 y4047 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">69.424<span class=\"_ _567\"> </span></div></td><td class=\"c n xb95 y4047 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb96 y4047 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb97 y4047 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">64.694<span class=\"_ _567\"> </span></div></td><td class=\"c n xb98 y4047 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb99 y4047 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fd6 w2f2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Finanziamenti verso:<span class=\"_ _567\"> </span></div></td><td class=\"c n xb9a y3fd6 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">12.562.333<span class=\"_ _567\"> </span></div></td><td class=\"c n xb9b y3fd6 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">172.863<span class=\"_ _567\"> </span></div></td><td class=\"c n xb9c y3fd6 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.803<span class=\"_ _567\"> </span></div></td><td class=\"c n xb9d y3fd6 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">11.841.832<span class=\"_ _567\"> </span></div></td><td class=\"c n xb9e y3fd6 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">189.062<span class=\"_ _567\"> </span></div></td><td class=\"c n xb9f y3fd6 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.635<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y3fce w2f1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Amministrazioni pubbliche<span class=\"_ _567\"> </span></div></td><td class=\"c n xba0 y3fce w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">443.215<span class=\"_ _567\"> </span></div></td><td class=\"c n xba1 y3fce w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.190<span class=\"_ _567\"> </span></div></td><td class=\"c n xba2 y3fce wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">215<span class=\"_ _567\"> </span></div></td><td class=\"c n xba3 y3fce wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">383.231<span class=\"_ _567\"> </span></div></td><td class=\"c n xba4 y3fce wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.499<span class=\"_ _567\"> </span></div></td><td class=\"c n xba5 y3fce wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">222<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y4038 w299 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">b) Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n xb87 y4038 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">639.209<span class=\"_ _567\"> </span></div></td><td class=\"c n xba6 y4038 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">989<span class=\"_ _567\"> </span></div></td><td class=\"c n xba7 y4038 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">11<span class=\"_ _567\"> </span></div></td><td class=\"c n xba8 y4038 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">249.682<span class=\"_ _567\"> </span></div></td><td class=\"c n xba9 y4038 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">145<span class=\"_ _567\"> </span></div></td><td class=\"c n xbaa y4038 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xbab y3e3c w2b0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: imprese di assicurazione<span class=\"_ _567\"> </span></div></td><td class=\"c n xbac y3e3c w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.800<span class=\"_ _567\"> </span></div></td><td class=\"c n xbad y3e3c w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5<span class=\"_ _567\"> </span></div></td><td class=\"c n xbae y3e3c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xbaf y3e3c wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9.801<span class=\"_ _567\"> </span></div></td><td class=\"c n xbb0 y3e3c w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xbb1 y3e3c w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y4048 w29e h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">c) Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n xbb2 y4048 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.941.269<span class=\"_ _567\"> </span></div></td><td class=\"c n xbb3 y4048 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">103.304<span class=\"_ _567\"> </span></div></td><td class=\"c n xbb4 y4048 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.464<span class=\"_ _567\"> </span></div></td><td class=\"c n xbb5 y4048 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.077.830<span class=\"_ _567\"> </span></div></td><td class=\"c n xbb6 y4048 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">121.416<span class=\"_ _567\"> </span></div></td><td class=\"c n xbb7 y4048 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.240<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y403a w2f3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">d) Famiglie<span class=\"_ _567\"> </span></div></td><td class=\"c n xbb8 y403a we2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">6.538.640<span class=\"_ _567\"> </span></div></td><td class=\"c n xbb9 y403a w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">66.380<span class=\"_ _567\"> </span></div></td><td class=\"c n xbba y403a wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">4.113<span class=\"_ _567\"> </span></div></td><td class=\"c n xbbb y403a we2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">6.131.089<span class=\"_ _567\"> </span></div></td><td class=\"c n xbbc y403a wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">66.002<span class=\"_ _567\"> </span></div></td><td class=\"c n xbbd y403a wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.173<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n xbbe y3de0 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15.264.445<span class=\"_ _567\"> </span></div></td><td class=\"c n xbbf y3de0 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">251.220<span class=\"_ _567\"> </span></div></td><td class=\"c n xbc0 y3de0 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.803<span class=\"_ _567\"> </span></div></td><td class=\"c n xbc1 y3de0 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">14.317.944<span class=\"_ _567\"> </span></div></td><td class=\"c n xbc2 y3de0 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">189.062<span class=\"_ _567\"> </span></div></td><td class=\"c n xbc3 y3de0 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.635<span class=\"_ _567\"> </span></div></td></tr></table>Legenda:<span class=\"ff2\"> L1= Livello 1, L2= Livello 2, L3= Livello 3<span class=\"_ _567\"> </span></span>4.4 <span class=\"_ _b\"></span>Attivit\u00e0 <span class=\"_ _b\"></span>finanziarie <span class=\"_ _b\"></span>valutate <span class=\"_ _8\"></span>al <span class=\"_ _b\"></span>costo <span class=\"_ _b\"></span>ammortizzato: <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>lordo <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>rettifiche <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>valore<span class=\"_ _567\"> </span>complessive<span class=\"_ _567\"> </span><table class=\"s w2f4 h1d2\" id=\"_6c24b340-7edd-4195-a1aa-2bd6c9092550\"><tr><td></td><td></td><td></td><td class=\"c n xa04 y4049 w2f5 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore lor<span class=\"_ _2\"></span>do<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n xbc4 y4049 w2f6 h1b2\"><div class=\"t m0 x2a1 h27 y3db0 ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche di valore complessive<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c n xbc5 y404a w2f7 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Primo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n xbc6 y404a w2f8 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">di cui:Strumenti<span class=\"_ _567\"> </span></div></td><td class=\"c n xbc7 y404a w2f9 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Secondo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n xbc8 y404a w2ef h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n xbc9 y404a w2fa h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Impaired acqui-<span class=\"_ _567\"> </span></div></td><td class=\"c n xbca y404a w2f7 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Primo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n xbcb y404a w2fb h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Secondo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n xbcc y404a w2ef h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n xbcd y404a w2fc h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Impaired acqui-<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x7f3 h27 y404b ff6 fs16 fc0 sc0 ls0 ws0\">Write-of<span class=\"_ _2\"></span>f </td></tr><tr><td></td><td></td><td class=\"t m0 xbce h27 y404c ff6 fs16 fc0 sc0 ls0 ws0\">con basso ri-<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 xbcf h27 y404d ff6 fs16 fc0 sc0 ls0 ws0\">site o originate<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 xbd0 h27 y404d ff6 fs16 fc0 sc0 ls0 ws0\">site o originate<span class=\"_ _567\"> </span></td><td class=\"t m0 xbd1 h27 y404e ff6 fs16 fc0 sc0 ls0 ws0\">parziali<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 xbd2 h27 y404f ff6 fs16 fc0 sc0 ls0 ws0\">schio di credito<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x748 h27 y4050 ff6 fs16 fc0 sc0 ls0 ws0\">complessivi<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y3e3c w23b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n xbd3 y3e3c w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.321.456<span class=\"_ _567\"> </span></div></td><td class=\"c n xbd4 y3e3c w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.268.678<span class=\"_ _567\"> </span></div></td><td class=\"c n xbd5 y3e3c wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">25.758<span class=\"_ _567\"> </span></div></td><td class=\"c n xbd6 y3e3c wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">80.816<span class=\"_ _567\"> </span></div></td><td class=\"c n xbd7 y3e3c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xbd8 y3e3c wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.059<span class=\"_ _567\"> </span></div></td><td class=\"c n xbd9 y3e3c wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.932<span class=\"_ _567\"> </span></div></td><td class=\"c n xbda y3e3c wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.459<span class=\"_ _567\"> </span></div></td><td class=\"c n xbdb y3e3c w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x718 y3e3c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4051 w2fd h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n xbdc y4051 wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">11.418.334<span class=\"_ _567\"> </span></div></td><td class=\"c n xbdd y4051 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">76.267<span class=\"_ _567\"> </span></div></td><td class=\"c n xbde y4051 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.631.090<span class=\"_ _567\"> </span></div></td><td class=\"c n xbdf y4051 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">345.950<span class=\"_ _567\"> </span></div></td><td class=\"c n xbe0 y4051 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9.328<span class=\"_ _567\"> </span></div></td><td class=\"c n xbe1 y4051 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">19.482<span class=\"_ _567\"> </span></div></td><td class=\"c n xbe2 y4051 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">98.476<span class=\"_ _567\"> </span></div></td><td class=\"c n xbe3 y4051 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">173.084<span class=\"_ _567\"> </span></div></td><td class=\"c n xbe4 y4051 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.525<span class=\"_ _567\"> </span></div></td><td class=\"c n xbe5 y4051 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">728<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4052 w2fe h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale 31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n xbe6 y4052 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">14.739.790<span class=\"_ _567\"> </span></div></td><td class=\"c n xbe7 y4052 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.344.945<span class=\"_ _567\"> </span></div></td><td class=\"c n xbe8 y4052 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.656.848<span class=\"_ _567\"> </span></div></td><td class=\"c n xbe9 y4052 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">426.766<span class=\"_ _567\"> </span></div></td><td class=\"c n xbea y4052 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">9.328<span class=\"_ _567\"> </span></div></td><td class=\"c n xbeb y4052 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">20.541<span class=\"_ _567\"> </span></div></td><td class=\"c n xbec y4052 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">104.408<span class=\"_ _567\"> </span></div></td><td class=\"c n xbed y4052 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">175.543<span class=\"_ _567\"> </span></div></td><td class=\"c n xbee y4052 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.525<span class=\"_ _567\"> </span></div></td><td class=\"c n xbef y4052 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">728<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w2fe h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale 31.12.2024<span class=\"_ _567\"> </span></div></td><td class=\"c n xbe6 y3de0 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.599.391<span class=\"_ _567\"> </span></div></td><td class=\"c n xbe7 y3de0 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.997.195<span class=\"_ _567\"> </span></div></td><td class=\"c n xbe8 y3de0 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.806.222<span class=\"_ _567\"> </span></div></td><td class=\"c n xbe9 y3de0 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">378.792<span class=\"_ _567\"> </span></div></td><td class=\"c n xbea y3de0 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">7.524<span class=\"_ _567\"> </span></div></td><td class=\"c n xbeb y3de0 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">27.533<span class=\"_ _567\"> </span></div></td><td class=\"c n xbec y3de0 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">104.603<span class=\"_ _567\"> </span></div></td><td class=\"c n xbed y3de0 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">189.730<span class=\"_ _567\"> </span></div></td><td class=\"c n xbee y3de0 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.889<span class=\"_ _567\"> </span></div></td><td class=\"c n xbf0 y3de0 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.242<span class=\"_ _567\"> </span></div></td></tr></table><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws88 gs7ef\">La tabella fornisce la distribuzione delle esposizioni misurate al costo ammortizzato (sia verso </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs7f0\">banche che <span class=\"_ _2\"></span>verso clientela) e <span class=\"_ _2\"></span>delle relative <span class=\"_ _2\"></span>rettifiche di <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>nei tre <span class=\"_ _2\"></span>stadi con livello <span class=\"_ _2\"></span>crescente </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws10b gs7f1\">di rischio di credito (in ragione dell\u2019evoluzione nel tempo) pr<span class=\"_ _2\"></span>evisti dal principio contabile IFRS9 </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs7f2\">\u201cStrumenti <span class=\"_ _b\"></span>finanziari\u201d. <span class=\"_ _8\"></span>La <span class=\"_ _8\"></span>segmentazione <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>stadi <span class=\"_ _b\"></span>(stage), <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>particolar<span class=\"_ _2\"></span>e, <span class=\"_ _8\"></span>avviene <span class=\"_ _b\"></span>rispettando <span class=\"_ _8\"></span>i </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs7f3\">seguenti requisiti:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc2 sc0 ls0 ws0 gs7f4\">a. <span class=\"_ _1\"> </span><span class=\"fc0\">stage 1 per le esposizioni con performance in linea con le aspettative;<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff7 fs3 fc2 sc0 ls0 ws0 gs7f5\">b. <span class=\"_ _8\"></span><span class=\"fc0 ws1eb\">stage 2 per le esposizioni con performance sotto le aspettative ovvero che hanno </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs7f6\">registrato <span class=\"_ _2\"></span>un significativo <span class=\"_ _2\"></span>incremento <span class=\"_ _2\"></span>del rischio di <span class=\"_ _2\"></span>credito <span class=\"_ _2\"></span>rispetto al <span class=\"_ _2\"></span>momento in <span class=\"_ _2\"></span>cui le </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs7f7\">stesse si sono originate (ovvero sono state acquistate);<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc2 sc0 ls0 ws0 gs7f8\">c. <span class=\"_ _9\"> </span><span class=\"fc0\">stage 3 per le esposizioni non performing.<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1a0 gs7f9\">La ripartizione in stage \u00e8 rilevante per l\u2019applicazione del modello di calcolo dell\u2019impairment </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1dd gs7fa\">basato sulle perdite attese, determinata sulla base di eventi passati, condizioni corr<span class=\"_ _2\"></span>enti e </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs7fb\">ragionevoli <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>\u00absupportabili\u00bb <span class=\"_ _b\"></span>previsioni <span class=\"_ _b\"></span>future. <span class=\"_ _b\"></span>In <span class=\"_ _b\"></span>particolare il <span class=\"_ _8\"></span>modello di <span class=\"_ _8\"></span>calcolo della <span class=\"_ _8\"></span>per<span class=\"_ _2\"></span>dita </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs7fc\">attesa \u00e8 caratterizzato dai seguenti aspetti:<span class=\"_ _567\"> </span></div>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsff\">orizzonte di calcolo della perdita attesa pari ad un anno (stage 1) oppur<span class=\"_ _2\"></span>e lifetime (stage<span class=\"_ _567\"> </span></span>2 e 3);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws88\">inclusione nel modello di calcolo dell\u2019impairment di componenti forward looking, ovver<span class=\"_ _2\"></span>o<span class=\"_ _567\"> </span></span>delle variazioni attese dello scenario macroeconomico.<span class=\"_ _567\"> </span>Con <span class=\"_ _3\"></span>riferimento <span class=\"_ _7d\"></span>ai <span class=\"_ _3\"></span>soli <span class=\"_ _3\"></span>titol<span class=\"_ _b\"></span>i <span class=\"_ _7d\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _7d\"></span>debito <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>attiva <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>c.d. <span class=\"_ _3\"></span>\u201clow <span class=\"_ _3\"></span>credit <span class=\"_ _3\"></span>risk <span class=\"_ _3\"></span>exemption\u201d, <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>quale<span class=\"_ _567\"> </span>vengono <span class=\"_ _2\"></span>identificate come <span class=\"_ _a\"></span>esposizioni a <span class=\"_ _2\"></span>basso <span class=\"_ _2\"></span>rischio <span class=\"_ _2\"></span>di cr<span class=\"_ _2\"></span>edito e <span class=\"_ _a\"></span>dunque da <span class=\"_ _a\"></span>considerare nello<span class=\"_ _567\"> </span>stage 1 le esposizioni che, ad ogni data di riferimento, risulteranno possedere un rating pari o<span class=\"_ _567\"> </span>superiore a <span class=\"_ _2\"></span>\u201cinvestment grade\u201d (o di qualit\u00e0 similar<span class=\"_ _2\"></span>e), indipendentemente dal peggioramento<span class=\"_ _567\"> </span>o meno del rating rispetto al momento dell\u2019acquisto del titolo.<span class=\"_ _567\"> </span><div class=\"t m0 h13 ffb fs3 fc2 sc0 ls0 ws0 gs7fe\">4.4a <span class=\"_ _8\"></span>Nuovi <span class=\"_ _8\"></span>finanziamenti <span class=\"_ _8\"></span>concessi <span class=\"_ _8\"></span>mediante <span class=\"_ _8\"></span>meccanismi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>garanzia <span class=\"_ _8\"></span>pubblica <span class=\"_ _b\"></span>rilasciata <span class=\"_ _8\"></span>a<span class=\"_ _567\"> </span> </div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gs7ff\">fronte del contesto COVID-19<span class=\"_ _567\"> </span></div><div class=\"gs7ae\"><table class=\"s w2ff h1d3\" id=\"_f73dcdaf-cbfc-4272-b608-9c1bb9dc218a\"><tr><td></td><td></td><td class=\"c n xbf1 y4053 w2f5 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore lor<span class=\"_ _2\"></span>do<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n xbf2 y4053 w2f6 h1b2\"><div class=\"t m0 x2a1 h27 y3db0 ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche di valore complessive<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c n xbf3 y4054 w2f7 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Primo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n xbf4 y4054 w2f9 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Secondo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n xbf5 y4054 w300 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _a\"></span>erzo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n xbf6 y4054 w301 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Impaired<span class=\"_ _567\"> </span></div></td><td class=\"c n xbf7 y4054 w2f7 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Primo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n xbf8 y4054 w2fb h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Secondo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n xbf9 y4054 w300 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _a\"></span>erzo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n xbfa y4054 w301 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Impaired<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 xbfb h27 y4055 ff6 fs16 fc0 sc0 ls0 ws0\">acquisite<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 xbfc h27 y4056 ff6 fs16 fc0 sc0 ls0 ws0\">acquisite<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 xbfd h27 y4057 ff6 fs16 fc0 sc0 ls0 ws0\">o originate<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 xbfe h27 y4058 ff6 fs16 fc0 sc0 ls0 ws0\">o originate<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 x547 h2c y4059 ff10 fs16 fc0 sc0 ls0 ws0\">Nuovi finanziamenti concessi mediante meccanismi </td><td class=\"c n xbff y405a w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">342.066<span class=\"_ _567\"> </span></div></td><td class=\"c n xc00 y405a w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">147.326<span class=\"_ _567\"> </span></div></td><td class=\"c n xc01 y405a wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">49.889<span class=\"_ _567\"> </span></div></td><td class=\"c n xc02 y405a wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">275<span class=\"_ _567\"> </span></div></td><td class=\"c n xc03 y405a wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">365<span class=\"_ _567\"> </span></div></td><td class=\"c n xc04 y405a wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.060<span class=\"_ _567\"> </span></div></td><td class=\"c n xc05 y405a wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.004<span class=\"_ _567\"> </span></div></td><td class=\"c n xc06 y405a w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">57<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y405b ff9 fs16 fc0 sc0 ls0 ws0\">di garanzia pubblica<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y3de2 w2fe h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale 31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n xc07 y3de2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">342.066<span class=\"_ _567\"> </span></div></td><td class=\"c n xc08 y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">147.326<span class=\"_ _567\"> </span></div></td><td class=\"c n xc09 y3de2 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">49.889<span class=\"_ _567\"> </span></div></td><td class=\"c n xc0a y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">275<span class=\"_ _567\"> </span></div></td><td class=\"c n xc0b y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">365<span class=\"_ _567\"> </span></div></td><td class=\"c n xc0c y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">7.060<span class=\"_ _567\"> </span></div></td><td class=\"c n xc0d y3de2 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15.004<span class=\"_ _567\"> </span></div></td><td class=\"c n xc0e y3de2 w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">57<span class=\"_ _567\"> </span></div></td></tr></table></div>Sezione 1<span class=\"ff9\"> -</span> <span class=\"ff10\">Passivit\u00e0 finanziarie valutate al costo<span class=\"_ _567\"> </span></span>ammortizzato - voce 10<span class=\"_ _567\"> </span>1.1 <span class=\"_ _8\"></span>Passivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _1d\"></span>valutate <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>costo <span class=\"_ _1d\"></span>ammortizzato: <span class=\"_ _8\"></span>composizione <span class=\"_ _8\"></span>merceologica <span class=\"_ _8\"></span>dei<span class=\"_ _567\"> </span>debiti verso banche<span class=\"_ _567\"> </span><table class=\"s w3eb h1f0\" id=\"_437463db-6ba7-47d0-afe1-5d9162580cea\"><tr><td></td><td></td><td class=\"c n x10a0 y41b4 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x10a1 y41b4 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c n x10a2 y41b5 w270 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">VB<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a3 y41b5 w308 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x4fa y41b5 w3ec h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">VB<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a4 y41b5 w3ed h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x304 y3faa w3ee h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia operazioni/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x10a5 y3faa w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a6 y3faa w241 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a7 y3faa w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x10a8 y3faa w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a9 y3faa w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x10aa y3faa w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41b6 w3ef h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Debiti verso banche centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ab y41b6 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ac y41b6 w3f0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ad y41b6 w3f0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ae y41b6 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10af y41b6 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b0 y41b6 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b1 y41b6 w3f2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b2 y41b6 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41b7 w3f3 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Debiti verso banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b3 y41b7 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">795.190<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ac y41b7 w3f0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ad y41b7 w3f0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ae y41b7 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b4 y41b7 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">798.673<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b5 y41b7 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b6 y41b7 w3f2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b7 y41b7 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y41b8 w3f4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 Conti correnti e depositi a vista<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b8 y41b8 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.524<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b9 y41b8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ba y41b8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10bb y41b8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10bc y41b8 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">16.791<span class=\"_ _567\"> </span></div></td><td class=\"c n x10bd y41b8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10be y41b8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10bf y41b8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y41b9 w3f5 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.2 Depositi a scadenza<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c0 y41b9 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c1 y41b9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c2 y41b9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c3 y41b9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c4 y41b9 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">477<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c5 y41b9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c6 y41b9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c7 y41b9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y41ba w3f6 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.3 Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c8 y41ba wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">287.450<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c9 y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ca y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10cb y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10cc y41ba wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">465.525<span class=\"_ _567\"> </span></div></td><td class=\"c n x10cd y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ce y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10cf y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y41bb w3f7 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.3.1 Pronti contr<span class=\"_ _2\"></span>o termine passivi<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d0 y41bb w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">212.953<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d1 y41bb w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d2 y41bb w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d3 y41bb w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d4 y41bb wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">345.170<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d5 y41bb w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d6 y41bb w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d7 y41bb w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y419b w3f8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.3.2 Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d8 y419b w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">74.497<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d9 y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10da y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x775 y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10db y419b wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">120.355<span class=\"_ _567\"> </span></div></td><td class=\"c n x10dc y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10dd y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10de y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x10df h28 y41bc ff9 fs16 fc0 sc0 ls0 ws0\">2.4 Debiti per impegni di riacquisto </td><td class=\"c n x10e0 y41bd w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10e1 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10e2 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10e3 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10e4 y41bd w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10e5 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10e6 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10e7 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x10df h28 y41be ff9 fs16 fc0 sc0 ls0 ws0\">di propri strumenti patrimoniali<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x7ab y3f15 w3f9 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.5 Debiti per leasing<span class=\"_ _567\"> </span></div></td><td class=\"c n x10e8 y3f15 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10e9 y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ea y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10eb y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ec y3f15 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ed y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ee y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ef y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y3f16 w3fa h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.6 Altri debiti<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f0 y3f16 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">501.216<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f1 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f2 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f3 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f4 y3f16 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">315.880<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f5 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f6 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f7 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f8 y3de2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">795.190<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f9 y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10fa y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10fb y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">795.190<span class=\"_ _567\"> </span></div></td><td class=\"c n x10fc y3de2 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">798.673<span class=\"_ _567\"> </span></div></td><td class=\"c n x10fd y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10fe y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ff y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">798.673<span class=\"_ _567\"> </span></div></td></tr></table>Legenda:<span class=\"fff\"> VB= V<span class=\"_ _2\"></span>alore di bilancio, L1= Livello 1, L2= Livello 2, L3= Livello 3<span class=\"_ _567\"> </span></span>Alla voce \u201c2.3.1 Pronti contr<span class=\"_ _2\"></span>o termine passivi\u201d trovano evidenza i contratti di Long T<span class=\"_ _3\"></span>erm Repo<span class=\"_ _567\"> </span> su parte degli attivi di portafoglio (eligible e non) posti in essere con primarie contr<span class=\"_ _2\"></span>oparti di<span class=\"_ _567\"> </span> mercato al fine di ottimizzar<span class=\"_ _2\"></span>e le attivit\u00e0 di funding.<span class=\"_ _567\"> </span>La voce \u201c2.3.2 Altri\u201d espone la passivit\u00e0 relativa al mutuo passivo concesso da JP Mor<span class=\"_ _2\"></span>gan<span class=\"_ _567\"> </span> Milan Branch nell\u2019ambito dell\u2019operazione di cartolarizzazione Desio SME pari a 67.795 migliaia<span class=\"_ _567\"> </span> di euro.<span class=\"_ _567\"> </span>La voce \u201c2.6 Altri debiti\u201d risulta composta principalmente dal debito verso sottoscrittori Notes<span class=\"_ _567\"> </span> Copped\u00e8 correlato all\u2019operazione di cartolarizzazione Copped\u00e8 e Fauno per 500.924 migliaia<span class=\"_ _567\"> </span> di <span class=\"_ _1\"> </span>euro <span class=\"_ _24\"></span>aventi <span class=\"_ _1\"> </span>come <span class=\"_ _1\"> </span>originator <span class=\"_ _1\"> </span>la <span class=\"_ _24\"> </span>controllata <span class=\"_ _1\"> </span>Fides <span class=\"_ _1\"> </span>S.p.A. <span class=\"_ _24\"> </span>(a <span class=\"_ _1\"> </span>fine <span class=\"_ _1\"> </span>esercizio <span class=\"_ _1\"> </span>precedente <span class=\"_ _24\"></span>pari<span class=\"_ _567\"> </span> a 315.047 migliaia di euro). Rispetto al comparativo, la variazione \u00e8 riconducibile alla nuova<span class=\"_ _567\"> </span> operazione <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>cartolarizzazione <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>crediti <span class=\"_ _1d\"></span>derivanti <span class=\"_ _1d\"></span>prevalentemente <span class=\"_ _1d\"></span>da <span class=\"_ _24\"></span>finanziamenti <span class=\"_ _1d\"></span>contro<span class=\"_ _567\"> </span> cessione del quinto rientrante nel perimetro di Copped\u00e8.<span class=\"_ _567\"> </span>1.2 <span class=\"_ _8\"></span>Passivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _1d\"></span>valutate <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>costo <span class=\"_ _1d\"></span>ammortizzato: <span class=\"_ _8\"></span>composizione <span class=\"_ _8\"></span>merceologica <span class=\"_ _8\"></span>dei<span class=\"_ _567\"> </span>debiti verso clientela<span class=\"_ _567\"> </span><table class=\"s w3fb h1f1\" id=\"_f888e5cc-78ad-40f7-bd73-b48e5a698af0\"><tr><td></td><td></td><td class=\"c n x10a0 y3faa wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x10a1 y3faa wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c n x10a2 y41b6 w270 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">VB<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a3 y41b6 w308 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x4fa y41b6 w3ec h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">VB<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a4 y41b6 w3ed h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x304 y41b7 w3ee h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia operazioni/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1100 y41b7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1101 y41b7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x1102 y41b7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1103 y41b7 w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1104 y41b7 w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x1105 y41b7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4197 w3fc h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1. Conti correnti e depositi a vista<span class=\"_ _567\"> </span></div></td><td class=\"c n x1106 y4197 wb6 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10.594.820<span class=\"_ _567\"> </span></div></td><td class=\"c n x1107 y4197 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1108 y4197 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1109 y4197 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x110a y4197 wb6 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10.126.755<span class=\"_ _567\"> </span></div></td><td class=\"c n x110b y4197 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x47c y4197 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x110c y4197 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4198 w2da h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2. Depositi a scadenza<span class=\"_ _567\"> </span></div></td><td class=\"c n x110d y4198 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">787.705<span class=\"_ _567\"> </span></div></td><td class=\"c n x110e y4198 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x110f y4198 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1110 y4198 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1111 y4198 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">852.818<span class=\"_ _567\"> </span></div></td><td class=\"c n x1112 y4198 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1113 y4198 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1114 y4198 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41ba w287 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3. Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x1115 y41ba w17e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.804.635<span class=\"_ _567\"> </span></div></td><td class=\"c n x1116 y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1117 y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1118 y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1119 y41ba wb3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.950.313<span class=\"_ _567\"> </span></div></td><td class=\"c n x111a y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x111b y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x111c y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y419a w3fd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.1 Pronti contr<span class=\"_ _2\"></span>o termine passivi<span class=\"_ _567\"> </span></div></td><td class=\"c n x111d y419a w17e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.032.741<span class=\"_ _567\"> </span></div></td><td class=\"c n x111e y419a w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x111f y419a w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1120 y419a w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1121 y419a we2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.207.009<span class=\"_ _567\"> </span></div></td><td class=\"c n x1122 y419a w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1123 y419a w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1124 y419a w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y419b w289 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.2 Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x1125 y419b w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">771.894<span class=\"_ _567\"> </span></div></td><td class=\"c n x1126 y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1127 y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1128 y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1129 y419b wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">743.304<span class=\"_ _567\"> </span></div></td><td class=\"c n x112a y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x112b y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x112c y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y41bf ff9 fs16 fc0 sc0 ls0 ws0\">4. Debiti per impegni di riacquisto </td><td class=\"c n x10e0 y41bd w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x112d y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x112e y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x112f y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1130 y41bd w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1131 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1132 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1133 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y41c0 ff9 fs16 fc0 sc0 ls0 ws0\">di propri strumenti patrimoniali<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y3f15 w3fe h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5. Debiti per leasing<span class=\"_ _567\"> </span></div></td><td class=\"c n x1134 y3f15 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">54.113<span class=\"_ _567\"> </span></div></td><td class=\"c n x1135 y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1136 y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1137 y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1138 y3f15 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">58.315<span class=\"_ _567\"> </span></div></td><td class=\"c n x1139 y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x113a y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x113b y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f16 w3ff h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">6. Altri debiti<span class=\"_ _567\"> </span></div></td><td class=\"c n x113c y3f16 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">275.348<span class=\"_ _567\"> </span></div></td><td class=\"c n x113d y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x113e y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x113f y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1140 y3f16 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">292.456<span class=\"_ _567\"> </span></div></td><td class=\"c n x1141 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1142 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1143 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1144 y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.516.621<span class=\"_ _567\"> </span></div></td><td class=\"c n x1145 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1146 y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1147 y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.516.621<span class=\"_ _567\"> </span></div></td><td class=\"c n x1148 y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.280.657<span class=\"_ _567\"> </span></div></td><td class=\"c n x1149 y3de2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x114a y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x114b y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.280.657<span class=\"_ _567\"> </span></div></td></tr></table>Legenda:<span class=\"fff\"> VB= V<span class=\"_ _2\"></span>alore di bilancio, L1= Livello 1, L2= Livello 2, L3= Livello 3<span class=\"_ _567\"> </span></span>La voce \"3.2 Finanziamenti: Altri\" \u00e8 rilevato l'importo dei mutui passivi in essere con Cassa<span class=\"_ _567\"> </span>Depositi e Prestiti, che \"par<span class=\"_ _2\"></span>eggiano\" l'importo dei mutui alla clientela concessi per la<span class=\"_ _567\"> </span>ricostruzione <span class=\"_ _b\"></span>a <span class=\"_ _8\"></span>seguito <span class=\"_ _8\"></span>degli <span class=\"_ _b\"></span>eventi <span class=\"_ _8\"></span>sismici <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>2009 <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>Abruzzo; <span class=\"_ _8\"></span>risulta <span class=\"_ _b\"></span>al<span class=\"_ _b\"></span>tres\u00ec <span class=\"_ _b\"></span>rilevata <span class=\"_ _8\"></span>la <span class=\"_ _b\"></span>linea<span class=\"_ _567\"> </span>di <span class=\"_ _1d\"></span>finanziamento <span class=\"_ _1d\"></span>concessa <span class=\"_ _24\"></span>da <span class=\"_ _1d\"></span>Cassa <span class=\"_ _1d\"></span>Depositi <span class=\"_ _24\"></span>e <span class=\"_ _1d\"></span>Prestiti <span class=\"_ _1d\"></span>al <span class=\"_ _1d\"></span>Banco <span class=\"_ _1d\"></span>a <span class=\"_ _24\"></span>fronte <span class=\"_ _8\"></span>di <span class=\"_ _24\"></span>finanziamenti <span class=\"_ _1d\"></span>al<span class=\"_ _567\"> </span>segmento retail, PMI e MID-CAP<span class=\"_ _78\"></span>. In particolare:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws47\">423 milioni di euro (362 milioni di eur<span class=\"_ _2\"></span>o nel periodo di confronto) relativo al segmento r<span class=\"_ _2\"></span>etail;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws107\">349 milioni di euro (382 milioni di eur<span class=\"_ _2\"></span>o nel periodo di confronto) relativo al segmento<span class=\"_ _567\"> </span></span>corporate (PMI e MID-CAP).<span class=\"_ _567\"> </span>Alla voce \u201c5. Debiti per leasing\u201d sono rilevate, in applicazione del principio IFRS16, le passivit\u00e0<span class=\"_ _567\"> </span>connesse ai debiti per leasing (c.d. \u201cLease Liability\u201d), consistenti nel valore attuale dei pagamenti<span class=\"_ _567\"> </span>che, alla data di valutazione, devono essere ancora corrisposti al locator<span class=\"_ _2\"></span>e.<span class=\"_ _567\"> </span>Le principali poste della voce \u201c6. Altri debiti\u201d riguardano:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsd6\">gli assegni circolari per 33.949 migliaia di eur<span class=\"_ _2\"></span>o e gli assegni di traenza per 540 migliaia<span class=\"_ _567\"> </span></span>di <span class=\"_ _b\"></span>euro (a <span class=\"_ _b\"></span>fine <span class=\"_ _b\"></span>esercizio precedente <span class=\"_ _b\"></span>rispettivamente <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>34.540 <span class=\"_ _b\"></span>migliaia <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>euro gli <span class=\"_ _b\"></span>assegni<span class=\"_ _567\"> </span>circolari e 540 migliaia di eur<span class=\"_ _2\"></span>o gli assegni di traenza);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws9c\">debito verso sottoscrittori Notes Copped\u00e8 correlato all\u2019operazione di cartolarizzazione<span class=\"_ _567\"> </span></span>Copped\u00e8 <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>152.487 <span class=\"_ _b\"></span>migliaia <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>euro <span class=\"_ _b\"></span>avente <span class=\"_ _b\"></span>come <span class=\"_ _b\"></span>originator <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>controllata <span class=\"_ _b\"></span>Fides <span class=\"_ _b\"></span>(a <span class=\"_ _b\"></span>fine<span class=\"_ _567\"> </span>esercizio pr<span class=\"_ _2\"></span>ecedente pari a 199.202 migliaia di euro);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws305\">debito verso sottoscrittori Notes Senior e Mezzanine correlato all\u2019operazione di<span class=\"_ _567\"> </span></span>cartolarizzazione <span class=\"_ _24\"></span>Rainbow <span class=\"_ _24\"> </span>per <span class=\"_ _24\"> </span>46.124 <span class=\"_ _24\"> </span>migliaia <span class=\"_ _1\"> </span>di <span class=\"_ _24\"></span>euro <span class=\"_ _1d\"></span>(a <span class=\"_ _1\"> </span>fine <span class=\"_ _24\"></span>esercizio <span class=\"_ _24\"></span>precedente <span class=\"_ _1d\"></span>pari<span class=\"_ _567\"> </span>a 55.297 migliaia di euro) avente come originator la ex contr<span class=\"_ _2\"></span>ollata Dynamica Retail (ora<span class=\"_ _567\"> </span>incorporata in Fides S.p.A.).<span class=\"_ _567\"> </span>Al 31 dicembre 2025 tale voce include inoltr<span class=\"_ _2\"></span>e il debito per la componente di marginazione sui<span class=\"_ _567\"> </span>derivati in Clearing (Eurex) al variar<span class=\"_ _2\"></span>e del NPV del portafoglio dei derivati in essere per 31.590<span class=\"_ _567\"> </span>migliaia di euro.<span class=\"_ _567\"> </span>1.3 <span class=\"_ _8\"></span>Passivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _1d\"></span>valutate <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>costo <span class=\"_ _1d\"></span>ammortizzato: <span class=\"_ _8\"></span>composizione <span class=\"_ _8\"></span>merceologica <span class=\"_ _8\"></span>dei<span class=\"_ _567\"> </span>titoli in circolazione<span class=\"_ _567\"> </span><table class=\"s w400 h1f2\" id=\"_c30df2e0-0fab-4de3-bdd9-573c1ac02656\"><tr><td></td><td></td><td class=\"c n x10a0 y401c wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x10a1 y401c wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c n x10a2 y3f7e w270 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">VB<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a3 y3f7e w308 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x4fa y3f7e w3ec h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">VB<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a4 y3f7e w3ed h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x304 y3ff1 w3ee h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia operazioni/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x10a5 y3ff1 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a6 y3ff1 w241 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a7 y3ff1 w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x10a8 y3ff1 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a9 y3ff1 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x10aa y3ff1 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y41c1 ff6 fs16 fc0 sc0 ls0 ws0\">A. Titoli<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y41c2 w401 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. obbligazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x114c y41c2 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.264.619<span class=\"_ _567\"> </span></div></td><td class=\"c n x114d y41c2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x114e y41c2 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.274.856<span class=\"_ _567\"> </span></div></td><td class=\"c n x114f y41c2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1150 y41c2 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.584.824<span class=\"_ _567\"> </span></div></td><td class=\"c n x1151 y41c2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1152 y41c2 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.572.034<span class=\"_ _567\"> </span></div></td><td class=\"c n x1153 y41c2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y41c3 w402 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 strutturate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1154 y41c3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1155 y41c3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1156 y41c3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1157 y41c3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1158 y41c3 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1159 y41c3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x115a y41c3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x115b y41c3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y41c4 w403 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.2 altre<span class=\"_ _567\"> </span></div></td><td class=\"c n x115c y41c4 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.264.619<span class=\"_ _567\"> </span></div></td><td class=\"c n x115d y41c4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x115e y41c4 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.274.856<span class=\"_ _567\"> </span></div></td><td class=\"c n x115f y41c4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1160 y41c4 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.584.824<span class=\"_ _567\"> </span></div></td><td class=\"c n x1161 y41c4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1162 y41c4 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.572.034<span class=\"_ _567\"> </span></div></td><td class=\"c n x1163 y41c4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41c5 w404 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. altri titoli<span class=\"_ _567\"> </span></div></td><td class=\"c n x1164 y41c5 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">23<span class=\"_ _567\"> </span></div></td><td class=\"c n x1165 y41c5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1166 y41c5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1167 y41c5 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">23<span class=\"_ _567\"> </span></div></td><td class=\"c n x1168 y41c5 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">49<span class=\"_ _567\"> </span></div></td><td class=\"c n x1169 y41c5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x116a y41c5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x116b y41c5 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">49<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y41c6 w405 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 strutturati<span class=\"_ _567\"> </span></div></td><td class=\"c n x116c y41c6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x116d y41c6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x116e y41c6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x116f y41c6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1170 y41c6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1171 y41c6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1172 y41c6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1173 y41c6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y41c7 w28f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.2 altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x1174 y41c7 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">23<span class=\"_ _567\"> </span></div></td><td class=\"c n x1175 y41c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1176 y41c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1177 y41c7 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">23<span class=\"_ _567\"> </span></div></td><td class=\"c n x1178 y41c7 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">49<span class=\"_ _567\"> </span></div></td><td class=\"c n x1179 y41c7 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x117a y41c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x117b y41c7 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">49<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x9c7 y3de0 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.264.642<span class=\"_ _567\"> </span></div></td><td class=\"c n x117c y3de0 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x117d y3de0 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.274.856<span class=\"_ _567\"> </span></div></td><td class=\"c n x117e y3de0 w1be h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">23<span class=\"_ _567\"> </span></div></td><td class=\"c n x117f y3de0 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.584.873<span class=\"_ _567\"> </span></div></td><td class=\"c n x1180 y3de0 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1181 y3de0 w406 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.572.034<span class=\"_ _567\"> </span></div></td><td class=\"c n x10aa y3de0 w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">49<span class=\"_ _567\"> </span></div></td></tr></table>Legenda:<span class=\"fff\"> VB = V<span class=\"_ _2\"></span>alore di bilancio, L1= Livello 1, L2= Livello 2, L3= Livello 3<span class=\"_ _567\"> </span></span><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsb4 gsa74\">Alla voce trova evidenza la raccolta rappr<span class=\"_ _2\"></span>esentata da titoli, che comprende obbligazioni e </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsa75\">certificati <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>deposito, <span class=\"_ _a\"></span>il <span class=\"_ _3\"></span>cui <span class=\"_ _a\"></span>valore <span class=\"_ _7d\"></span>di <span class=\"_ _a\"></span>bilancio <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _a\"></span>determinato <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>il <span class=\"_ _a\"></span>criterio <span class=\"_ _3\"></span>del <span class=\"_ _a\"></span>costo <span class=\"_ _3\"></span>ammortizzato </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsa76\">(ovvero <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>fair <span class=\"_ _1d\"></span>value <span class=\"_ _8\"></span>laddove <span class=\"_ _1d\"></span>il <span class=\"_ _8\"></span>titolo <span class=\"_ _1d\"></span>sia <span class=\"_ _1d\"></span>oggetto <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>copertura), <span class=\"_ _8\"></span>comprensivo <span class=\"_ _8\"></span>quindi <span class=\"_ _1d\"></span>dei <span class=\"_ _8\"></span>ratei </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsa77\">maturati. La raccolta complessiva \u00e8 evidenziata al netto dei titoli riacquistati.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws306 gsa78\">La voce \u201cA.1.2 Obbligazioni: altre\u201d include le Obbligazioni Bancarie Garantite (OBG) </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsa79\">complessivamente emesse per 1.870 milioni di euro.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsa7a\">La sottovoce <span class=\"_ _b\"></span>\u201cA.2.2 Altri <span class=\"_ _b\"></span>titoli: altri\u201d <span class=\"_ _b\"></span>\u00e8 composta <span class=\"_ _b\"></span>esclusivamente da <span class=\"_ _b\"></span>certificati <span class=\"_ _b\"></span>di deposito <span class=\"_ _b\"></span>con </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsa7b\">scadenza a breve termine e r<span class=\"_ _2\"></span>elativi ratei maturati.<span class=\"_ _567\"> </span></div>1.4 Dettaglio dei debiti/titoli subordinati<span class=\"_ _567\"> </span><table class=\"s w407 h1f3\" id=\"_a29a4b95-027a-492d-92f1-ad3eaa2c8401\"><tr><td class=\"c n x304 y41c8 w408 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Prestiti Obbligazionari<span class=\"_ _567\"> </span></div></td><td class=\"c n x1182 y41c8 w409 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Data di emissione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1183 y41c8 w40a h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Data di scadenza<span class=\"_ _567\"> </span></div></td><td class=\"c n x1184 y41c8 w40b h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Divisa<span class=\"_ _567\"> </span></div></td><td class=\"c n x1185 y41c8 w40c h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _a\"></span>asso<span class=\"_ _567\"> </span></div></td><td class=\"c n x1186 y41c8 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x1187 y41c8 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41c9 w40d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Codice ISIN IT0005554644<span class=\"_ _567\"> </span></div></td><td class=\"c n x1188 y41c9 w40e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">06.07.2023<span class=\"_ _567\"> </span></div></td><td class=\"c n x1189 y41c9 wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">06.07.2033<span class=\"_ _567\"> </span></div></td><td class=\"c n x118a y41c9 w40f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">EUR<span class=\"_ _567\"> </span></div></td><td class=\"c n x118b y41c9 w410 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">TF<span class=\"_ _567\"> </span></div></td><td class=\"c n x118c y41c9 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">62.653<span class=\"_ _567\"> </span></div></td><td class=\"c n x118d y41c9 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">62.602<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x118e y3de0 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">62.653<span class=\"_ _567\"> </span></div></td><td class=\"c n x118f y3de0 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">62.602<span class=\"_ _567\"> </span></div></td></tr></table><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15d gs4ff\">In data 3 luglio 2023, Banco di Desio e della Brianza S.p.A. ha sottoscritto, con la capogruppo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsa7f\">finanziaria  Brianza <span class=\"_ _30\"> </span>Unione  di <span class=\"_ _30\"> </span>Luigi  Gavazzi  e <span class=\"_ _30\"> </span>Stefano  Lado <span class=\"_ _30\"> </span>S.A.p.A.,  un <span class=\"_ _30\"> </span>accor<span class=\"_ _2\"></span>do <span class=\"_ _30\"> </span>per  la<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsa80\">sottoscrizione <span class=\"_ _24\"></span>da <span class=\"_ _24\"></span>parte <span class=\"_ _24\"></span>di <span class=\"_ _24\"> </span>quest\u2019ultima <span class=\"_ _24\"> </span>di <span class=\"_ _24\"> </span>un <span class=\"_ _24\"> </span>Bond <span class=\"_ _24\"> </span>Tier <span class=\"_ _24\"> </span>2 <span class=\"_ _24\"> </span>Subordinato <span class=\"_ _24\"> </span>10Y <span class=\"_ _24\"> </span>non <span class=\"_ _24\"> </span>call <span class=\"_ _24\"> </span>5Y <span class=\"_ _24\"> </span>per<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws185 gsa81\">un importo pari a 60 milioni di euro. L<span class=\"_ _3\"></span>\u2019emissione del Bond Tier 2 Subordinato da parte di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1c9 gsa82\">Banco Desio \u00e8 stato contestuale all\u2019emissione, da parte di Brianza Unione, di un prestito<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws97 gs502\">obbligazionario nella forma di private placement con le medesime caratteristiche, interamente<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsa83\">sottoscritto da investitori professionali.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsa84\">Nel corso del periodo non \u00e8 stato emesso alcun prestito obbligazionario subor<span class=\"_ _2\"></span>dinato.<span class=\"_ _567\"> </span></div>Sezione 2 <span class=\"ff9\">-</span> <span class=\"ff10\">Passivit\u00e0 finanziarie di negoziazione - voce 20<span class=\"_ _567\"> </span></span>2.1 Passivit\u00e0 finanziarie di negoziazione: composizione merceologica<span class=\"_ _567\"> </span><table class=\"s w411 h1f4\" id=\"_13ea7142-8f7c-43c3-bf57-d8ef53861027\"><tr><td></td><td></td><td></td><td class=\"c n x10a0 y41ca wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x1190 y41ca wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c n x86d y41cb w412 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">VN<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1191 y41cb w308 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1192 y41cb w413 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue *<span class=\"_ _567\"> </span></div></td><td class=\"c n x1193 y41cb w414 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">VN<span class=\"_ _567\"> </span></div></td><td class=\"c n x1194 y41cb w3ed h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x1195 y41cb w415 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair Value *<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41cc w3ee h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia operazioni/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1196 y41cc w241 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1197 y41cc w241 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x1198 y41cc w241 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x1199 y41cc w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x119a y41cc w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x119b y41cc w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"t m0 x547 h27 y41cd ff6 fs16 fc0 sc0 ls0 ws0\">A. Passivit\u00e0 per cassa<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y40f6 w416 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Debiti verso banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x119c y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x119d y40f6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x119e y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x119f y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a0 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a1 y40f6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a2 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a3 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a4 y40f6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a5 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fa4 w417 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Debiti verso clientela<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a6 y3fa4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a7 y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a8 y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a9 y3fa4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11aa y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ab y3fa4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ac y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ad y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ae y3fa4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11af y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fa5 w282 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3. Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b0 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b1 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b2 y3fa5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b3 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b4 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b5 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b6 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b7 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b8 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b9 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fa6 w418 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.1 Obbligazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ba y3fa6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11bb y3fa6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11bc y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11bd y3fa6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11be y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11bf y3fa6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c0 y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c1 y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c2 y3fa6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c3 y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fa7 w419 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.1.1 Strutturate<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c4 y3fa7 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c5 y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c6 y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c7 y3fa7 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c8 y3fa7 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c9 y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ca y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11cb y3fa7 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11cc y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11cd y3fa7 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fa8 w41a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.1.2 Altre obbligazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ce y3fa8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11cf y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d0 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d1 y3fa8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d2 y3fa8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d3 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d4 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d5 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x778 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d6 y3fa8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y40f8 w41b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.2 Altri titoli<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d7 y40f8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d8 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d9 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11da y40f8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11db y40f8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11dc y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11dd y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11de y40f8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11df y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e0 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fab w41c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.2.1 Strutturati<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e1 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e2 y3fab w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e3 y3fab w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e4 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e5 y3fab w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e6 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e7 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e8 y3fab w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e9 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ea y3fab w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fac w3f8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.2.2 Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x11eb y3fac w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ec y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ed y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ee y3fac w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ef y3fac w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f0 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f1 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f2 y3fac w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f3 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f4 y3fac w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c x304 y41cf w41d h1f5\"><div class=\"t m0 x2a1 h27 y41ce ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale A<span class=\"_ _567\"> </span></div><div class=\"t m0 x11f5 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. Strumenti derivati<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f6 y3fad w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f7 y3fad w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f8 y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f9 y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11fa y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11fb y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11fc y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11fd y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11fe y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ff y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3faf w28b h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">1. Derivati finanziari<span class=\"_ _567\"> </span></div></td><td class=\"c n x1200 y3faf w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1201 y3faf w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1202 y3faf w195 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">467<span class=\"_ _567\"> </span></div></td><td class=\"c n x1203 y3faf w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.017<span class=\"_ _567\"> </span></div></td><td class=\"c n x1204 y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1205 y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1206 y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1207 y3faf wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">689<span class=\"_ _567\"> </span></div></td><td class=\"c n x1208 y3faf wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x849 y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fb0 w41e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 Di negoziazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1209 y3fb0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x120a y3fb0 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x120b y3fb0 w195 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">467<span class=\"_ _567\"> </span></div></td><td class=\"c n x120c y3fb0 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.017<span class=\"_ _567\"> </span></div></td><td class=\"c n x120d y3fb0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x120e y3fb0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x120f y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1210 y3fb0 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">689<span class=\"_ _567\"> </span></div></td><td class=\"c n x1211 y3fb0 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x1212 y3fb0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fb1 w41f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.2 Connessi con la fair value option<span class=\"_ _567\"> </span></div></td><td class=\"c n x1213 y3fb1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e2 y3fb1 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e3 y3fb1 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e4 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e5 y3fb1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1214 y3fb1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1215 y3fb1 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1216 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1217 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1218 y3fb1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fb2 w289 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.3 Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x1219 y3fb2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x121a y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x121b y3fb2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x121c y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x121d y3fb2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x121e y3fb2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x121f y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1220 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1221 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1222 y3fb2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fb3 w290 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2. Derivati creditizi<span class=\"_ _567\"> </span></div></td><td class=\"c n x1223 y3fb3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1224 y3fb3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1225 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1226 y3fb3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1227 y3fb3 w103 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0<span class=\"_ _567\"> </span></div></td><td class=\"c n x1228 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1229 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x122a y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11fe y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x761 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fb4 w41e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 Di negoziazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1209 y3fb4 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x120a y3fb4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x122b y3fb4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x122c y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x122d y3fb4 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x122e y3fb4 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x122f y3fb4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1230 y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1231 y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1232 y3fb4 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fb5 w41f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.2 Connessi con la fair value option<span class=\"_ _567\"> </span></div></td><td class=\"c n x1213 y3fb5 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e2 y3fb5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e3 y3fb5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e4 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e5 y3fb5 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1214 y3fb5 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1215 y3fb5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1216 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1217 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1218 y3fb5 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fc9 w289 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.3 Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x1219 y3fc9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x121a y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x121b y3fc9 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x121c y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x121d y3fc9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x121e y3fc9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x121f y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1220 y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1221 y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1222 y3fc9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fb7 w3b5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale B<span class=\"_ _567\"> </span></div></td><td class=\"c n x1233 y3fb7 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1234 y3fb7 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1235 y3fb7 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">467<span class=\"_ _567\"> </span></div></td><td class=\"c n x1236 y3fb7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.017<span class=\"_ _567\"> </span></div></td><td class=\"c n x1237 y3fb7 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1238 y3fb7 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1239 y3fb7 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x123a y3fb7 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">689<span class=\"_ _567\"> </span></div></td><td class=\"c n x123b y3fb7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x123c y3fb7 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w293 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x123d y3de2 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x123e y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x123f y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">467<span class=\"_ _567\"> </span></div></td><td class=\"c n x1240 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.017<span class=\"_ _567\"> </span></div></td><td class=\"c n x1241 y3de2 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1242 y3de2 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1243 y3de2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1244 y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">689<span class=\"_ _567\"> </span></div></td><td class=\"c n x1245 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x1246 y3de2 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr></table>Legenda:<span class=\"fff\"> VN = V<span class=\"_ _2\"></span>alore nominale o nozionale, L1= Livello 1, L2= Livello 2, L3= Livello 3<span class=\"_ _567\"> </span></span>Fair V<span class=\"_ _2\"></span>alue* = Fair value calcolato escludendo le variazioni di valore dovute al cambiamento del merito creditizio dell\u2019emittente rispetto alla data di emissione<span class=\"_ _567\"> </span><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsa8c\">La <span class=\"_ _9\"> </span>voce <span class=\"_ _1\"> </span>20 <span class=\"_ _9\"> </span>\u201cPassivit\u00e0 <span class=\"_ _9\"> </span>finanziarie <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>negoziazione\u201d <span class=\"_ _1\"> </span>si <span class=\"_ _9\"> </span>riferisce <span class=\"_ _9\"> </span>sostanzialmente <span class=\"_ _9\"> </span>al <span class=\"_ _1\"> </span>fair <span class=\"_ _9\"> </span>value<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsa8d\">negativo <span class=\"_ _8\"></span>degli <span class=\"_ _8\"></span>strumenti <span class=\"_ _8\"></span>finanziari <span class=\"_ _8\"></span>derivati <span class=\"_ _8\"></span>oggetto <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>discontinuing, <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>cui <span class=\"_ _b\"></span>si <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>interrotta <span class=\"_ _8\"></span>la<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15b gsa8e\">relazione di copertura, e al fair value dei contratti swap e outright che sono oggetto di natural<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsa8f\">hedge.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ffb fs3 fc2 sc0 ls0 ws0 gsa90\">2.2 Dettaglio delle \u201cPassivit\u00e0 finanziarie di negoziazione\u201d:<span class=\"_ _567\"> </span> </div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gsa91\">passivit\u00e0 subordinate<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsa92\">Alla data di riferimento non sono presenti passivit\u00e0 finanziarie di negoziazione subor<span class=\"_ _2\"></span>dinate.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ffb fs3 fc2 sc0 ls0 ws0 gsa93\">2.3 Dettaglio delle \u201cPassivit\u00e0 finanziarie di negoziazione\u201d: debiti strutturati<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsa94\">Alla <span class=\"_ _8\"></span>data <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>riferimento <span class=\"_ _1d\"></span>non <span class=\"_ _8\"></span>sono <span class=\"_ _1d\"></span>presenti, <span class=\"_ _8\"></span>tra <span class=\"_ _8\"></span>le <span class=\"_ _1d\"></span>passivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>negoziazione, <span class=\"_ _1d\"></span>debiti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsa95\">strutturati.<span class=\"_ _567\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-744": {
   "value": "Sezione 2 <span class=\"ff10\">- Attivit\u00e0 finanziarie valutate al fair value con<span class=\"_ _567\"> </span></span>impatto a conto economico - voce 20<span class=\"_ _567\"> </span>2.1 Attivit\u00e0 finanziarie detenute per la negoziazione: composizione merceologica<span class=\"_ _567\"> </span><table class=\"s w27c h1c6\" id=\"_3828f316-c366-4bee-a01b-6b382a70a7b9\"><tr><td class=\"t m0 x547 h27 y3fa0 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"c n x873 y3fa1 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x874 y3fa1 w27e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"c n x875 y3fa2 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x876 y3fa2 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x877 y3fa2 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td class=\"c n x878 y3fa2 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x879 y3fa2 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x87a y3fa2 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fa3 w27f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x87b y3fa3 w280 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x87c y3fa3 w281 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fa4 w282 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Titoli di debito<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x87d y3fa4 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.824<span class=\"_ _567\"> </span></div></td><td class=\"c n x87e y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x87f y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x880 y3fa4 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.531<span class=\"_ _567\"> </span></div></td><td class=\"c n x881 y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x882 y3fa4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fa5 w283 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 Titoli strutturati<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x884 y3fa5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x885 y3fa5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x886 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x887 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x888 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x889 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fa6 w284 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.2 Altri titoli di debito<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x88a y3fa6 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.824<span class=\"_ _567\"> </span></div></td><td class=\"c n x88b y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x88c y3fa6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x88d y3fa6 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.531<span class=\"_ _567\"> </span></div></td><td class=\"c n x88e y3fa6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x88f y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fa7 w285 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Titoli di capitale<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x890 y3fa7 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.835<span class=\"_ _567\"> </span></div></td><td class=\"c n x891 y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x892 y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x893 y3fa7 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.472<span class=\"_ _567\"> </span></div></td><td class=\"c n x894 y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x895 y3fa7 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fa8 w286 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3. Quote di O.I.C.R.<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x896 y3fa8 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">158<span class=\"_ _567\"> </span></div></td><td class=\"c n x897 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x898 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x899 y3fa8 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">126<span class=\"_ _567\"> </span></div></td><td class=\"c n x89a y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x89b y3fa8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fa9 w287 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">4. Finanziamenti<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x89c y3fa9 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x89d y3fa9 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x89e y3fa9 w179 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x89f y3faa w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a0 y3faa w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a1 y3faa w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fab w288 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.1 Pronti contr<span class=\"_ _2\"></span>o termine<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8a2 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a3 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a4 y3fab w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a5 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a6 y3fab w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a7 y3fab w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fac w289 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.2 Altri<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8a8 y3fac w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a9 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8aa y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a5 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a6 y3fac w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a7 y3fac w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fad w28a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A)<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8ab y3fad w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.817<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ac y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ad y3fad w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ae y3fad w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">7.129<span class=\"_ _567\"> </span></div></td><td class=\"c n x8af y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8b0 y3fad w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y3fae ff6 fs16 fc0 sc0 ls0 ws0\">B. Strumenti derivati<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y3faf w28b h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">1. Derivati finanziari<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8b1 y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8b2 y3faf wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">468<span class=\"_ _567\"> </span></div></td><td class=\"c n x8b3 y3faf wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.077<span class=\"_ _567\"> </span></div></td><td class=\"c n x8b4 y3faf w16c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">14<span class=\"_ _567\"> </span></div></td><td class=\"c n x8b5 y3faf wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">691<span class=\"_ _567\"> </span></div></td><td class=\"c n x8b6 y3faf wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.379<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb0 w28c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 di negoziazione<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8b7 y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8b8 y3fb0 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">468<span class=\"_ _567\"> </span></div></td><td class=\"c n x8b9 y3fb0 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.077<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ba y3fb0 w169 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">14<span class=\"_ _567\"> </span></div></td><td class=\"c n x8bb y3fb0 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">691<span class=\"_ _567\"> </span></div></td><td class=\"c n x8bc y3fb0 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.379<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb1 w28d h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.2<span class=\"_ _567\"> </span></div></td><td class=\"c n x8bd y3fb1 w28e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">connessi con la fair value option<span class=\"_ _567\"> </span></div></td><td class=\"c n x8be y3fb1 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8bf y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c0 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c1 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c2 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c3 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb2 w28f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.3 altri<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x884 y3fb2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x885 y3fb2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x886 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x887 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x888 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x889 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fb3 w290 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2. Derivati creditizi<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8c4 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c5 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c6 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c7 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c8 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c9 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb4 w28c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 di negoziazione<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8b7 y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ca y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8cb y3fb4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8cc y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8cd y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ce y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb5 w291 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.2 connessi con la fair value option<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8cf y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d0 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d1 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d2 y3fb5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d3 y3fb5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d4 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb6 w28f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.3 altri<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x884 y3fb6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x885 y3fb6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x886 y3fb6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x887 y3fb6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x888 y3fb6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x889 y3fb6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fb7 w292 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (B)<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8d5 y3fb7 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d6 y3fb7 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">468<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d7 y3fb7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.077<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d8 y3fb7 w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">14<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d9 y3fb7 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">691<span class=\"_ _567\"> </span></div></td><td class=\"c n x8da y3fb7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.379<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w293 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B)<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8db y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.817<span class=\"_ _567\"> </span></div></td><td class=\"c n x8dc y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">468<span class=\"_ _567\"> </span></div></td><td class=\"c n x8dd y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.077<span class=\"_ _567\"> </span></div></td><td class=\"c n x8de y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">7.143<span class=\"_ _567\"> </span></div></td><td class=\"c n x8df y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">691<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e0 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.379<span class=\"_ _567\"> </span></div></td></tr></table>Legenda:<span class=\"ff2\"> L1 = Livello 1, L2 = Livello 2, L3 = Livello 3 </span>La voce 20 \u201cAttivit\u00e0 finanziarie detenute per la negoziazione\u201d risulta composta da:<span class=\"_ _567\"> </span>a. <span class=\"_ _96\"> </span><span class=\"ff8 fc0\">le attivit\u00e0 per cassa destinate a finalit\u00e0 di negoziazione;<span class=\"_ _567\"> </span></span>b. <span class=\"_ _2af\"> </span><span class=\"ff8 fc0\">il valor<span class=\"_ _2\"></span>e positivo dei contratti derivati posti in essere con finalit\u00e0 di negoziazione.<span class=\"_ _567\"> </span></span>Le variazioni della voce \u201cA. Attivit\u00e0 per cassa\u201d sono connesse all\u2019ordinario turnover su<span class=\"_ _567\"> </span>portafoglio di trading.<span class=\"_ _567\"> </span>In particolare, l\u2019importo indicato alla voce \u201cB. Strumenti derivati\u201d si riferisce pr<span class=\"_ _2\"></span>evalentemente<span class=\"_ _567\"> </span>al fair <span class=\"_ _2\"></span>value degli strumenti <span class=\"_ _2\"></span>finanziari derivati oggetto <span class=\"_ _2\"></span>di discontinuing, per <span class=\"_ _2\"></span>cui si <span class=\"_ _2\"></span>\u00e8 interrotta <span class=\"_ _2\"></span>la<span class=\"_ _567\"> </span>relazione di copertura, e al fair value dei contratti swap e outright che sono oggetto di natura<span class=\"_ _567\"> </span>hedge.<span class=\"_ _567\"> </span>I <span class=\"_ _9\"> </span>criteri <span class=\"_ _9\"> </span>adottati <span class=\"_ _9\"> </span>per <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>classificazione <span class=\"_ _38\"> </span>degli <span class=\"_ _9\"> </span>strumenti <span class=\"_ _9\"> </span>finanziari <span class=\"_ _9\"> </span>nei <span class=\"_ _9\"> </span>tre <span class=\"_ _9\"> </span>livelli <span class=\"_ _9\"> </span>previsti <span class=\"_ _9\"> </span>dalla<span class=\"_ _567\"> </span>\u201cgerarchia del fair value\u201d sono riportati nella pr<span class=\"_ _2\"></span>ecedente sezione \u201cA.4 Informativa sul fair value\u201d<span class=\"_ _567\"> </span>della Parte A \u201cPolitiche contabili\u201d della Nota integrativa.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>utti <span class=\"_ _b\"></span>gli strumenti finanziari iscritti <span class=\"_ _b\"></span>tra le attivit\u00e0 <span class=\"_ _b\"></span>finanziarie per negoziazione sono <span class=\"_ _b\"></span>valorizzati a<span class=\"_ _567\"> </span>loro fair value.<span class=\"_ _567\"> </span>2.2 <span class=\"_ _a\"></span>Attivit\u00e0 <span class=\"_ _a\"></span>finanziarie <span class=\"_ _a\"></span>detenute <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>negoziazione: <span class=\"_ _a\"></span>composizione <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>debitori/emittenti/<span class=\"_ _567\"> </span>controparti<span class=\"_ _567\"> </span><table class=\"s w294 h1c7\" id=\"_6f5fa45a-1d70-482c-8b60-1564d46bf282\"><tr><td class=\"t m0 x8e1 h27 y3fb8 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></td><td class=\"c n x8e2 y3fb9 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e3 y3fb9 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h27 y3fba ff6 fs16 fc0 sc0 ls0 ws0\">A. Attivit\u00e0 per cassa<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x8e4 y3fbb w295 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e5 y3fbb w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.824<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e6 y3fbb w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.531<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fbc w296 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Banche Centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e8 y3fbc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e9 y3fbc w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fbd w297 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Amministrazioni pubbliche<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ea y3fbd w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8eb y3fbd w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fbe w298 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ec y3fbe wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.064<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ed y3fbe wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.322<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fbf w299 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">d) Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ee y3fbf wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.760<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ef y3fbf wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">209<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8f0 y3f1c w29a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: imprese di assicurazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f1 y3f1c wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">509<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f2 y3f1c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fc0 w29b h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">e) Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f3 y3fc0 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f4 y3fc0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e4 y3fa3 w29c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Titoli di capitale<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f5 y3fa3 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.835<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f6 y3fa3 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.472<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fa4 w29d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f7 y3fa4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f8 y3fa4 wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">543<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fa5 w299 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">b) Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f9 y3fa5 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">169<span class=\"_ _567\"> </span></div></td><td class=\"c n x8fa y3fa5 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">215<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8f0 y3fa6 w29a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: imprese di assicurazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x8fb y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8fc y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fc1 w29e h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">c) Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x8fd y3fc1 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.666<span class=\"_ _567\"> </span></div></td><td class=\"c n x8fe y3fc1 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.714<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fa8 w29f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">d) Altri emittenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ff y3fa8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x900 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e4 y3faa w2a0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3. Quote di O.I.C.R<span class=\"_ _567\"> </span></div></td><td class=\"c n x901 y3faa w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">158<span class=\"_ _567\"> </span></div></td><td class=\"c n x902 y3faa w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">126<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e4 y3fc2 w2a1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4. Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x903 y3fc2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x904 y3fc2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fc3 w296 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) Banche Centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e8 y3fc3 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e9 y3fc3 w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fc4 w297 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) Amministrazioni pubbliche<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ea y3fc4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8eb y3fc4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fc5 w298 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">c) Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x905 y3fc5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x906 y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fc6 w299 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">d) Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x907 y3fc6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e9 y3fc6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8f0 y3fb0 w29a h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: imprese di assicurazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x8fb y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8fc y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fb1 w29b h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">e) Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f3 y3fb1 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f4 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fb2 w2a2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">f) Famiglie<span class=\"_ _567\"> </span></div></td><td class=\"c n x908 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x909 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fc7 w28a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A)<span class=\"_ _567\"> </span></div></td><td class=\"c n x90a y3fc7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.817<span class=\"_ _567\"> </span></div></td><td class=\"c n x90b y3fc7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">7.129<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h27 y3fc8 ff6 fs16 fc0 sc0 ls0 ws0\">B. Strumenti derivati<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x8e7 y3fb5 w2a3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) Controparti centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x90c y3fb5 wea h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">172<span class=\"_ _567\"> </span></div></td><td class=\"c n x90d y3fb5 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">317<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fc9 w2a4 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) Altre<span class=\"_ _567\"> </span></div></td><td class=\"c n x90e y3fc9 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.373<span class=\"_ _567\"> </span></div></td><td class=\"c n x90f y3fc9 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.767<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fb7 w2a5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x910 y3fb7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.545<span class=\"_ _567\"> </span></div></td><td class=\"c n x911 y3fb7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.084<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w293 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x912 y3de2 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10.362<span class=\"_ _567\"> </span></div></td><td class=\"c n x913 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">9.213<span class=\"_ _567\"> </span></div></td></tr></table>Alla <span class=\"_ _8\"></span>voce <span class=\"_ _8\"></span>\u201c1. <span class=\"_ _1d\"></span>Titoli <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>debito <span class=\"_ _1d\"></span>d) <span class=\"_ _8\"></span>Altre <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _8\"></span>\u2013 <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>cui: <span class=\"_ _8\"></span>imprese <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>assicurazione\u201d <span class=\"_ _1d\"></span>\u00e8<span class=\"_ _567\"> </span>iscritto un titolo emesso da Assicurazioni Generali.<span class=\"_ _567\"> </span>2.5 <span class=\"_ _30\"> </span>Altre <span class=\"_ _30\"> </span>attivit\u00e0 <span class=\"_ _77\"> </span>finanziarie <span class=\"_ _30\"> </span>obbligatoriamente <span class=\"_ _30\"> </span>valutate <span class=\"_ _77\"> </span>al <span class=\"_ _30\"> </span>fair <span class=\"_ _30\"> </span>value: <span class=\"_ _77\"> </span>composizione<span class=\"_ _567\"> </span>merceologica<span class=\"_ _567\"> </span><table class=\"s w2a6 h1c8\" id=\"_6bab5bc9-2286-482f-8f6e-600a21cb3dad\"><tr><td class=\"t m0 x547 h27 y3fca ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></td><td></td><td class=\"c n x914 y3fcb wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x915 y3fcb wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c n x916 y3fcc w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x917 y3fcc w241 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x918 y3fcc w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td class=\"c n x919 y3fcc w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x91a y3fcc w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x91b y3fcc w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f93 w295 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x91c y3f93 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x91d y3f93 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.685<span class=\"_ _567\"> </span></div></td><td class=\"c n x91e y3f93 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x91f y3f93 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x920 y3f93 w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31<span class=\"_ _567\"> </span></div></td><td class=\"c n x921 y3f93 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">563<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fcd w283 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 Titoli strutturati<span class=\"_ _567\"> </span></div></td><td class=\"c n x922 y3fcd w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x923 y3fcd w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x924 y3fcd w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x925 y3fcd w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x926 y3fcd w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x927 y3fcd w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fce w284 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.2 Altri titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x928 y3fce w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x929 y3fce w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.685<span class=\"_ _567\"> </span></div></td><td class=\"c n x92a y3fce w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x92b y3fce w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x92c y3fce w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">31<span class=\"_ _567\"> </span></div></td><td class=\"c n x92d y3fce wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">563<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3ea9 w2a7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Titoli di capitale<span class=\"_ _567\"> </span></div></td><td class=\"c n x92e y3ea9 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">384<span class=\"_ _567\"> </span></div></td><td class=\"c n x92f y3ea9 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x930 y3ea9 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x931 y3ea9 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x932 y3ea9 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">481<span class=\"_ _567\"> </span></div></td><td class=\"c n x933 y3ea9 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fcf w2a8 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3. Quote di O.I.C.R.<span class=\"_ _567\"> </span></div></td><td class=\"c n x934 y3fcf w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">46.239<span class=\"_ _567\"> </span></div></td><td class=\"c n x935 y3fcf w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x936 y3fcf w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">163.985<span class=\"_ _567\"> </span></div></td><td class=\"c n x937 y3fcf w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">43.740<span class=\"_ _567\"> </span></div></td><td class=\"c n x938 y3fcf w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x939 y3fcf w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">144.874<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f97 w2a1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4. Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x93a y3f97 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x93b y3f97 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x93c y3f97 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x93d y3f97 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x93e y3f97 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x93f y3f97 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3f98 w288 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.1 Pronti contr<span class=\"_ _2\"></span>o termine<span class=\"_ _567\"> </span></div></td><td class=\"c n x940 y3f98 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x941 y3f98 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x942 y3f98 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x943 y3f98 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x944 y3f98 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x945 y3f98 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fd0 w289 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.2 Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x946 y3fd0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x947 y3fd0 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x948 y3fd0 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x949 y3fd0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x94a y3fd0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x94b y3fd0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x94c y3de0 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">46.623<span class=\"_ _567\"> </span></div></td><td class=\"c n x94d y3de0 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.685<span class=\"_ _567\"> </span></div></td><td class=\"c n x94e y3de0 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">163.985<span class=\"_ _567\"> </span></div></td><td class=\"c n x94f y3de0 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">43.740<span class=\"_ _567\"> </span></div></td><td class=\"c n x950 y3de0 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">512<span class=\"_ _567\"> </span></div></td><td class=\"c n x951 y3de0 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">145.437<span class=\"_ _567\"> </span></div></td></tr></table>Legenda:<span class=\"ff2\"> L1= Livello 1, L2 = Livello 2, L3= Livello 3<span class=\"_ _567\"> </span></span>La <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>\u201cAttivit\u00e0 <span class=\"_ _a\"></span>finanziarie <span class=\"_ _3\"></span>obbligatoriamente <span class=\"_ _a\"></span>valutate <span class=\"_ _3\"></span>al <span class=\"_ _a\"></span>fair <span class=\"_ _3\"></span>value\u201d <span class=\"_ _3\"></span>comprende <span class=\"_ _3\"></span>principalmente<span class=\"_ _567\"> </span> le <span class=\"_ _8\"></span>quote <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>OICR <span class=\"_ _1d\"></span>non <span class=\"_ _8\"></span>destinate <span class=\"_ _1d\"></span>a <span class=\"_ _1d\"></span>finalit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>negoziazione; <span class=\"_ _8\"></span>tal<span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>strumenti <span class=\"_ _1d\"></span>per <span class=\"_ _8\"></span>loro <span class=\"_ _8\"></span>natura <span class=\"_ _1d\"></span>non<span class=\"_ _567\"> </span> superano l\u2019SPPI test (solely payments of principal and interests) pr<span class=\"_ _2\"></span>evisto dal principio IFRS9<span class=\"_ _567\"> </span> \u201cStrumenti Finanziari\u201d.<span class=\"_ _567\"> </span> In particolare, alla voce \u201c1.2 Altri titoli di debito\u201d risulta iscritto il titolo \u201csenior\u201d per 4.654<span class=\"_ _567\"> </span> migliaia di euro <span class=\"_ _2\"></span>sottoscritto per il finanziamento di un\u2019iniziativa impr<span class=\"_ _2\"></span>enditoriale per lo sviluppo<span class=\"_ _567\"> </span> di un data center in Italia; altri investitori istituzionali hanno sottoscritto le \u201cmezzanine\u201d e le<span class=\"_ _567\"> </span> \u201cjunior\u201d <span class=\"_ _1\"> </span>notes. <span class=\"_ _24\"> </span>In <span class=\"_ _1\"> </span>particolare, <span class=\"_ _1\"> </span>alla <span class=\"_ _1\"> </span>voce <span class=\"_ _1\"> </span>\u201c3. <span class=\"_ _1\"> </span>Quote <span class=\"_ _24\"> </span>d<span class=\"_ _b\"></span>i <span class=\"_ _1\"> </span>OICR\u201d, <span class=\"_ _24\"> </span>risultano <span class=\"_ _1\"> </span>iscritte <span class=\"_ _1\"> </span>le <span class=\"_ _1\"> </span>quote <span class=\"_ _1\"> </span>dei<span class=\"_ _567\"> </span> fondi chiusi sottoscritte ad esito del perfezionamento di cessioni di crediti non performing<span class=\"_ _567\"> </span> ai <span class=\"_ _1d\"></span>fondi <span class=\"_ _24\"></span>medesimi; <span class=\"_ _1d\"></span>il <span class=\"_ _24\"></span>fair <span class=\"_ _1d\"></span>value <span class=\"_ _24\"></span>delle <span class=\"_ _1d\"></span>quote <span class=\"_ _24\"></span>dei <span class=\"_ _1d\"></span>fondi <span class=\"_ _24\"></span>(livello <span class=\"_ _1d\"></span>3) <span class=\"_ _24\"></span>\u00e8 <span class=\"_ _1d\"></span>determinato <span class=\"_ _24\"></span>applicando <span class=\"_ _1d\"></span>le<span class=\"_ _567\"> </span> policy previste <span class=\"_ _2\"></span>dalla banca per tale tipologia <span class=\"_ _2\"></span>di strumenti finanziari. Nel corso <span class=\"_ _2\"></span>del 2025 si sono<span class=\"_ _567\"> </span> perfezionate <span class=\"_ _2\"></span>cessioni <span class=\"_ _2\"></span>di cr<span class=\"_ _2\"></span>editi <span class=\"_ _2\"></span>per 76.175 <span class=\"_ _a\"></span>migliaia di <span class=\"_ _a\"></span>Euro <span class=\"_ _2\"></span>nominali con <span class=\"_ _a\"></span>sottoscrizione di <span class=\"_ _a\"></span>quote<span class=\"_ _567\"> </span> di <span class=\"_ _2\"></span>Fondi <span class=\"_ _a\"></span>Chiusi <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>27.999 <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Euro, <span class=\"_ _a\"></span>valutati <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>coerenza <span class=\"_ _a\"></span>con <span class=\"_ _2\"></span>quanto <span class=\"_ _a\"></span>previsto <span class=\"_ _2\"></span>dalle <span class=\"_ _2\"></span>policy<span class=\"_ _567\"> </span> di fair value di Gruppo.<span class=\"_ _567\"> </span>Alla <span class=\"_ _a\"></span>voce <span class=\"_ _2\"></span>\u201c3. <span class=\"_ _2\"></span>Quote <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>OICR\u201d <span class=\"_ _2\"></span>risultano <span class=\"_ _2\"></span>iscritte <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>riferimento <span class=\"_ _2\"></span>quote <span class=\"_ _2\"></span>per <span class=\"_ _a\"></span>21.130 <span class=\"_ _2\"></span>migliaia<span class=\"_ _567\"> </span> di euro r<span class=\"_ _2\"></span>elative ai seguenti Fondi sottoscritti da Banco Desio:<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Planetarium Fund \u2013 Anthilia White;<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Planetarium Fund \u2013 Anthilia Y<span class=\"_ _3\"></span>ellow;<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Anthilia Gap.<span class=\"_ _567\"> </span></span>2.6 <span class=\"_ _1d\"></span>Altre <span class=\"_ _1d\"></span>attivit\u00e0 <span class=\"_ _24\"> </span>finanziarie <span class=\"_ _1d\"></span>obbligatoriamente <span class=\"_ _24\"> </span>valutate <span class=\"_ _1d\"></span>al <span class=\"_ _24\"> </span>fair <span class=\"_ _1d\"></span>value: <span class=\"_ _24\"> </span>composizione <span class=\"_ _1d\"></span>per<span class=\"_ _567\"> </span>debitori/emittenti<span class=\"_ _567\"> </span>Il valore della voce \u201c1. Titoli di capitale\u201d pari a 384 migliaia di eur<span class=\"_ _2\"></span>o si riferisce alla partecipazione<span class=\"_ _567\"> </span>in Y<span class=\"_ _3\"></span>olo Group.<span class=\"_ _567\"> </span>La variazione della voce \u201c2. Titoli di debito\u201d \u00e8 riconducibile alla sottoscrizione di un titolo<span class=\"_ _567\"> </span>\u201csenior\u201d <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>4.500 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>euro <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>finanziamento <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>un\u2019iniziativa <span class=\"_ _8\"></span>imprenditoriale <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>lo<span class=\"_ _567\"> </span>sviluppo di un data center in Italia; altri investitori istituzionali hanno sottoscritto le \u201cmezzanine\u201d<span class=\"_ _567\"> </span>e le \u201cjunior\u201d notes.<span class=\"_ _567\"> </span><table class=\"s w2aa h1c9\" id=\"_57574d96-b8b9-4b88-873a-0a7a94763d60\"><tr><td></td><td class=\"c n x952 y3fd1 w27d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x953 y3fd1 w27d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fd2 w2ab h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">1.Titoli di capitale<span class=\"_ _567\"> </span></div></td><td class=\"c n x954 y3fd2 w21e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">384<span class=\"_ _567\"> </span></div></td><td class=\"c n x955 y3fd2 w21e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">481<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3fd3 w2ac h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x957 y3fd3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x958 y3fd3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3dea w2ad h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">di cui: altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x959 y3dea w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">384<span class=\"_ _567\"> </span></div></td><td class=\"c n x95a y3dea wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">481<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3dbc w2ae h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">di cui: societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x95b y3dbc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x95c y3dbc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fd4 w295 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x95d y3fd4 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.685<span class=\"_ _567\"> </span></div></td><td class=\"c n x95e y3fd4 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">594<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3dc0 w2af h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Banche centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x95f y3dc0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x960 y3dc0 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3dc2 w297 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Amministrazioni pubbliche<span class=\"_ _567\"> </span></div></td><td class=\"c n x961 y3dc2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x962 y3dc2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3dee w298 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x963 y3dee w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x964 y3dee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3dc6 w299 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">d) Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x965 y3dc6 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.685<span class=\"_ _567\"> </span></div></td><td class=\"c n x966 y3dc6 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">594<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3df1 w2b0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: imprese di assicurazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x967 y3df1 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x968 y3df1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3dca w2b1 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">e) Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x969 y3dca w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x96a y3dca w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fd5 w2a8 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3. Quote di O.I.C.R.<span class=\"_ _567\"> </span></div></td><td class=\"c n x96b y3fd5 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">210.224<span class=\"_ _567\"> </span></div></td><td class=\"c n x96c y3fd5 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">188.614<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fd6 w2a1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4. Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x96d y3fd6 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x96e y3fd6 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3df5 w2af h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Banche centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x95f y3df5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x960 y3df5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fd7 w297 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Amministrazioni pubbliche<span class=\"_ _567\"> </span></div></td><td class=\"c n x961 y3fd7 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x962 y3fd7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3f4a w298 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x963 y3f4a w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x964 y3f4a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3df8 w299 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">d) Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x96f y3df8 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x970 y3df8 w178 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3dd9 w2b0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: imprese di assicurazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x967 y3dd9 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x968 y3dd9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fd8 w2b1 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">e) Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x969 y3fd8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x96a y3fd8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3dfa w2a2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">f) Famiglie<span class=\"_ _567\"> </span></div></td><td class=\"c n x971 y3dfa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x972 y3dfa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x973 y3de0 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">215.293<span class=\"_ _567\"> </span></div></td><td class=\"c n x974 y3de0 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">189.689<span class=\"_ _567\"> </span></div></td></tr></table>Si evidenzia, inoltre, che a partir<span class=\"_ _2\"></span>e dal 2023 Banco Desio ha aderito al servizio di Clearing per i<span class=\"_ _567\"> </span>derivati OTC di tasso individuando la controparte centrale (Eur<span class=\"_ _2\"></span>ex Clearing) per la compensazione<span class=\"_ _567\"> </span>di operazioni in derivati.<span class=\"_ _567\"> </span>Nel corso del 2025 si sono perfezionate le sottoscrizioni di sette nuove posizioni per la copertura<span class=\"_ _567\"> </span>tipo <span class=\"_ _2\"></span>Macro <span class=\"_ _a\"></span>Fair <span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>alue <span class=\"_ _2\"></span>Hedge <span class=\"_ _a\"></span>e tr<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>nuove <span class=\"_ _2\"></span>posizioni <span class=\"_ _a\"></span>per la <span class=\"_ _a\"></span>copertura <span class=\"_ _2\"></span>tipo <span class=\"_ _2\"></span>Micro <span class=\"_ _a\"></span>Fair <span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>alue <span class=\"_ _2\"></span>Hedge<span class=\"_ _567\"> </span>per un valore nominale complessivo di 550 milioni di eur<span class=\"_ _2\"></span>o.<span class=\"_ _567\"> </span>5.1 Derivati di copertura: composizione per tipologia di copertura e per livelli<span class=\"_ _567\"> </span>Il Gruppo ha posto in essere una strategia di copertura del pr<span class=\"_ _2\"></span>oprio attivo.<span class=\"_ _567\"> </span>In particolare, la voce accoglie:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">il <span class=\"_ _b\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _b\"></span>degli <span class=\"_ _8\"></span>strumenti <span class=\"_ _b\"></span>finanziari <span class=\"_ _8\"></span>derivati <span class=\"_ _b\"></span>posti <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>essere <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>copertura <span class=\"_ _8\"></span>del <span class=\"_ _b\"></span>rischio <span class=\"_ _8\"></span>tasso<span class=\"_ _567\"> </span></span>di attivit\u00e0 <span class=\"_ _2\"></span>finanziarie classificate <span class=\"_ _2\"></span>nel portafoglio held <span class=\"_ _2\"></span>to collect <span class=\"_ _2\"></span>(copertura di <span class=\"_ _2\"></span>tipo Micro <span class=\"_ _2\"></span>fair<span class=\"_ _567\"> </span>value hedge);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">il <span class=\"_ _a\"></span>fair <span class=\"_ _a\"></span>value <span class=\"_ _a\"></span>degli <span class=\"_ _a\"></span>strumenti <span class=\"_ _a\"></span>finanziari <span class=\"_ _a\"></span>derivati <span class=\"_ _2\"></span>posti <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>essere <span class=\"_ _3\"></span>a <span class=\"_ _a\"></span>copertura <span class=\"_ _a\"></span>delle <span class=\"_ _2\"></span>oscillazioni <span class=\"_ _a\"></span>dei<span class=\"_ _567\"> </span></span>tassi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>mercato <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>relazione <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>mutui <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>tasso fisso <span class=\"_ _a\"></span>con status <span class=\"_ _a\"></span>creditizio <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>Bonis conclusi <span class=\"_ _a\"></span>con<span class=\"_ _567\"> </span>la <span class=\"_ _2\"></span>clientela al <span class=\"_ _a\"></span>fine di <span class=\"_ _2\"></span>porre <span class=\"_ _a\"></span>in esser<span class=\"_ _2\"></span>e un <span class=\"_ _a\"></span>\u201chedge accounting\u201d <span class=\"_ _2\"></span>secondo <span class=\"_ _2\"></span>un appr<span class=\"_ _2\"></span>occio <span class=\"_ _2\"></span>definito<span class=\"_ _567\"> </span>Macro Fair V<span class=\"_ _a\"></span>alue Hedge dinamico.<span class=\"_ _567\"> </span><table class=\"s w302 h1d4\" id=\"_55b834ff-ef20-4483-a44c-9096f1281959\"><tr><td></td><td></td><td></td><td class=\"c n xc0f y405c w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n xc10 y405c w27e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 xc11 h27 y405d ff6 fs16 fc0 sc0 ls0 ws0\">FV<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 xc12 h27 y405e ff6 fs16 fc0 sc0 ls0 ws0\">VN<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xc13 h27 y405d ff6 fs16 fc0 sc0 ls0 ws0\">FV<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xc14 h27 y405e ff6 fs16 fc0 sc0 ls0 ws0\">VN<span class=\"_ _567\"> </span></td></tr><tr><td></td><td class=\"c n xc15 y405f w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xc16 y405f w241 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n xc17 y405f w241 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xc18 y405f w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n xc19 y405f w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n xc1a y405f w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x304 y4060 w303 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">A. Derivati finanziari<span class=\"_ _567\"> </span></div></td><td class=\"c n xc1b y4060 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xc1c y4060 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">40.307<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xc1d y4060 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.095.000<span class=\"_ _567\"> </span></div></td><td class=\"c n xc1e y4060 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc1f y4060 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">12.578<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xc20 y4060 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">420.000<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4061 w304 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1) Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div></td><td class=\"c n xc21 y4061 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xc22 y4061 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">40.307<span class=\"_ _567\"> </span></div></td><td class=\"c n xc23 y4061 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc24 y4061 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.095.000<span class=\"_ _567\"> </span></div></td><td class=\"c n xc25 y4061 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc26 y4061 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12.578<span class=\"_ _567\"> </span></div></td><td class=\"c n xc27 y4061 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc28 y4061 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">420.000<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4062 w305 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2) Flussi Finanziari<span class=\"_ _567\"> </span></div></td><td class=\"c n xc29 y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xc2a y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc2b y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc2c y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc2d y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc2e y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc2f y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc30 y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4063 w306 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3) Investimenti esteri<span class=\"_ _567\"> </span></div></td><td class=\"c n xc31 y4063 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xc32 y4063 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc33 y4063 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc34 y4063 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc35 y4063 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc36 y4063 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc37 y4063 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc38 y4063 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y4064 ff6 fs16 fc0 sc0 ls0 ws0\">B. Derivati creditizi<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x883 y4065 w304 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1) Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div></td><td class=\"c n xc21 y4065 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xc39 y4065 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc3a y4065 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc3b y4065 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc3c y4065 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc3d y4065 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc3e y4065 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc3f y4065 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4066 w305 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2) Flussi Finanziari<span class=\"_ _567\"> </span></div></td><td class=\"c n xc29 y4066 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xc2a y4066 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc2b y4066 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc2c y4066 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc2d y4066 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc2e y4066 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc2f y4066 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc30 y4066 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n xc40 y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xc41 y3de2 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">40.307<span class=\"_ _567\"> </span></div></td><td class=\"c n xc42 y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc43 y3de2 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.095.000<span class=\"_ _567\"> </span></div></td><td class=\"c n xc44 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc45 y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">12.578<span class=\"_ _567\"> </span></div></td><td class=\"c n xc46 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc47 y3de2 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">420.000<span class=\"_ _567\"> </span></div></td></tr></table>Legenda:<span class=\"fff\"> VN= V<span class=\"_ _2\"></span>alore nozionale, L1= Livello 1, L2= Livello 2, L3= Livello 3<span class=\"_ _567\"> </span></span>Sezione 2 <span class=\"ff9\">-</span> <span class=\"ff10\">Passivit\u00e0 finanziarie di negoziazione - voce 20<span class=\"_ _567\"> </span></span>2.1 Passivit\u00e0 finanziarie di negoziazione: composizione merceologica<span class=\"_ _567\"> </span><table class=\"s w411 h1f4\" id=\"_13ea7142-8f7c-43c3-bf57-d8ef53861027\"><tr><td></td><td></td><td></td><td class=\"c n x10a0 y41ca wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x1190 y41ca wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c n x86d y41cb w412 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">VN<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1191 y41cb w308 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1192 y41cb w413 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue *<span class=\"_ _567\"> </span></div></td><td class=\"c n x1193 y41cb w414 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">VN<span class=\"_ _567\"> </span></div></td><td class=\"c n x1194 y41cb w3ed h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x1195 y41cb w415 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair Value *<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41cc w3ee h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia operazioni/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1196 y41cc w241 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1197 y41cc w241 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x1198 y41cc w241 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x1199 y41cc w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x119a y41cc w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x119b y41cc w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"t m0 x547 h27 y41cd ff6 fs16 fc0 sc0 ls0 ws0\">A. Passivit\u00e0 per cassa<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y40f6 w416 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Debiti verso banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x119c y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x119d y40f6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x119e y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x119f y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a0 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a1 y40f6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a2 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a3 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a4 y40f6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a5 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fa4 w417 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Debiti verso clientela<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a6 y3fa4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a7 y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a8 y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a9 y3fa4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11aa y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ab y3fa4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ac y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ad y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ae y3fa4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11af y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fa5 w282 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3. Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b0 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b1 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b2 y3fa5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b3 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b4 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b5 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b6 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b7 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b8 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b9 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fa6 w418 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.1 Obbligazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ba y3fa6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11bb y3fa6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11bc y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11bd y3fa6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11be y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11bf y3fa6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c0 y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c1 y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c2 y3fa6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c3 y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fa7 w419 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.1.1 Strutturate<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c4 y3fa7 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c5 y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c6 y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c7 y3fa7 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c8 y3fa7 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c9 y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ca y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11cb y3fa7 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11cc y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11cd y3fa7 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fa8 w41a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.1.2 Altre obbligazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ce y3fa8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11cf y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d0 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d1 y3fa8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d2 y3fa8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d3 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d4 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d5 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x778 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d6 y3fa8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y40f8 w41b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.2 Altri titoli<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d7 y40f8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d8 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d9 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11da y40f8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11db y40f8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11dc y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11dd y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11de y40f8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11df y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e0 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fab w41c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.2.1 Strutturati<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e1 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e2 y3fab w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e3 y3fab w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e4 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e5 y3fab w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e6 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e7 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e8 y3fab w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e9 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ea y3fab w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fac w3f8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.2.2 Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x11eb y3fac w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ec y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ed y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ee y3fac w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ef y3fac w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f0 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f1 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f2 y3fac w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f3 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f4 y3fac w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c x304 y41cf w41d h1f5\"><div class=\"t m0 x2a1 h27 y41ce ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale A<span class=\"_ _567\"> </span></div><div class=\"t m0 x11f5 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. Strumenti derivati<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f6 y3fad w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f7 y3fad w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f8 y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f9 y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11fa y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11fb y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11fc y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11fd y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11fe y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ff y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3faf w28b h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">1. Derivati finanziari<span class=\"_ _567\"> </span></div></td><td class=\"c n x1200 y3faf w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1201 y3faf w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1202 y3faf w195 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">467<span class=\"_ _567\"> </span></div></td><td class=\"c n x1203 y3faf w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.017<span class=\"_ _567\"> </span></div></td><td class=\"c n x1204 y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1205 y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1206 y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1207 y3faf wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">689<span class=\"_ _567\"> </span></div></td><td class=\"c n x1208 y3faf wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x849 y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fb0 w41e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 Di negoziazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1209 y3fb0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x120a y3fb0 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x120b y3fb0 w195 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">467<span class=\"_ _567\"> </span></div></td><td class=\"c n x120c y3fb0 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.017<span class=\"_ _567\"> </span></div></td><td class=\"c n x120d y3fb0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x120e y3fb0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x120f y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1210 y3fb0 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">689<span class=\"_ _567\"> </span></div></td><td class=\"c n x1211 y3fb0 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x1212 y3fb0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fb1 w41f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.2 Connessi con la fair value option<span class=\"_ _567\"> </span></div></td><td class=\"c n x1213 y3fb1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e2 y3fb1 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e3 y3fb1 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e4 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e5 y3fb1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1214 y3fb1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1215 y3fb1 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1216 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1217 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1218 y3fb1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fb2 w289 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.3 Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x1219 y3fb2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x121a y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x121b y3fb2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x121c y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x121d y3fb2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x121e y3fb2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x121f y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1220 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1221 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1222 y3fb2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fb3 w290 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2. Derivati creditizi<span class=\"_ _567\"> </span></div></td><td class=\"c n x1223 y3fb3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1224 y3fb3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1225 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1226 y3fb3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1227 y3fb3 w103 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0<span class=\"_ _567\"> </span></div></td><td class=\"c n x1228 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1229 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x122a y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11fe y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x761 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fb4 w41e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 Di negoziazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1209 y3fb4 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x120a y3fb4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x122b y3fb4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x122c y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x122d y3fb4 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x122e y3fb4 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x122f y3fb4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1230 y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1231 y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1232 y3fb4 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fb5 w41f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.2 Connessi con la fair value option<span class=\"_ _567\"> </span></div></td><td class=\"c n x1213 y3fb5 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e2 y3fb5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e3 y3fb5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e4 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e5 y3fb5 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1214 y3fb5 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1215 y3fb5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1216 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1217 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1218 y3fb5 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fc9 w289 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.3 Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x1219 y3fc9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x121a y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x121b y3fc9 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x121c y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x121d y3fc9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x121e y3fc9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x121f y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1220 y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1221 y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1222 y3fc9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fb7 w3b5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale B<span class=\"_ _567\"> </span></div></td><td class=\"c n x1233 y3fb7 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1234 y3fb7 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1235 y3fb7 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">467<span class=\"_ _567\"> </span></div></td><td class=\"c n x1236 y3fb7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.017<span class=\"_ _567\"> </span></div></td><td class=\"c n x1237 y3fb7 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1238 y3fb7 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1239 y3fb7 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x123a y3fb7 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">689<span class=\"_ _567\"> </span></div></td><td class=\"c n x123b y3fb7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x123c y3fb7 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w293 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x123d y3de2 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x123e y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x123f y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">467<span class=\"_ _567\"> </span></div></td><td class=\"c n x1240 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.017<span class=\"_ _567\"> </span></div></td><td class=\"c n x1241 y3de2 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1242 y3de2 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1243 y3de2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1244 y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">689<span class=\"_ _567\"> </span></div></td><td class=\"c n x1245 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x1246 y3de2 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr></table>Legenda:<span class=\"fff\"> VN = V<span class=\"_ _2\"></span>alore nominale o nozionale, L1= Livello 1, L2= Livello 2, L3= Livello 3<span class=\"_ _567\"> </span></span>Fair V<span class=\"_ _2\"></span>alue* = Fair value calcolato escludendo le variazioni di valore dovute al cambiamento del merito creditizio dell\u2019emittente rispetto alla data di emissione<span class=\"_ _567\"> </span>La <span class=\"_ _9\"> </span>voce <span class=\"_ _1\"> </span>20 <span class=\"_ _9\"> </span>\u201cPassivit\u00e0 <span class=\"_ _9\"> </span>finanziarie <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>negoziazione\u201d <span class=\"_ _1\"> </span>si <span class=\"_ _9\"> </span>riferisce <span class=\"_ _9\"> </span>sostanzialmente <span class=\"_ _9\"> </span>al <span class=\"_ _1\"> </span>fair <span class=\"_ _9\"> </span>value<span class=\"_ _567\"> </span> negativo <span class=\"_ _8\"></span>degli <span class=\"_ _8\"></span>strumenti <span class=\"_ _8\"></span>finanziari <span class=\"_ _8\"></span>derivati <span class=\"_ _8\"></span>oggetto <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>discontinuing, <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>cui <span class=\"_ _b\"></span>si <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>interrotta <span class=\"_ _8\"></span>la<span class=\"_ _567\"> </span> relazione di copertura, e al fair value dei contratti swap e outright che sono oggetto di natural<span class=\"_ _567\"> </span> hedge.<span class=\"_ _567\"> </span>2.2 Dettaglio delle \u201cPassivit\u00e0 finanziarie di negoziazione\u201d:<span class=\"_ _567\"> </span> passivit\u00e0 subordinate<span class=\"_ _567\"> </span>Alla data di riferimento non sono presenti passivit\u00e0 finanziarie di negoziazione subor<span class=\"_ _2\"></span>dinate.<span class=\"_ _567\"> </span>2.3 Dettaglio delle \u201cPassivit\u00e0 finanziarie di negoziazione\u201d: debiti strutturati<span class=\"_ _567\"> </span>Alla <span class=\"_ _8\"></span>data <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>riferimento <span class=\"_ _1d\"></span>non <span class=\"_ _8\"></span>sono <span class=\"_ _1d\"></span>presenti, <span class=\"_ _8\"></span>tra <span class=\"_ _8\"></span>le <span class=\"_ _1d\"></span>passivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>negoziazione, <span class=\"_ _1d\"></span>debiti<span class=\"_ _567\"> </span> strutturati.<span class=\"_ _567\"> </span>Sezione 4<span class=\"ff9\"> - Derivati di copertura - voce 40<span class=\"_ _567\"> </span></span>4.1 Derivati di copertura: composizione per tipologia di copertura<span class=\"ls0\"> e per livelli gerarchici<span class=\"_ _567\"> </span></span>Banco Desio ha posto in essere una strategia di copertura del pr<span class=\"_ _2\"></span>oprio attivo. La voce accoglie:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">il <span class=\"_ _b\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _b\"></span>degli <span class=\"_ _8\"></span>strumenti <span class=\"_ _b\"></span>finanziari <span class=\"_ _8\"></span>derivati <span class=\"_ _b\"></span>posti <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>essere <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>copertura <span class=\"_ _8\"></span>del <span class=\"_ _b\"></span>rischio <span class=\"_ _8\"></span>tasso<span class=\"_ _567\"> </span></span>di t<span class=\"_ _b\"></span>itoli di <span class=\"_ _b\"></span>debito <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>tasso <span class=\"_ _b\"></span>fisso <span class=\"_ _b\"></span>classificati <span class=\"_ _b\"></span>nel <span class=\"_ _b\"></span>portafoglio <span class=\"_ _b\"></span>held <span class=\"_ _b\"></span>to collect <span class=\"_ _b\"></span>(copertura <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>tipo<span class=\"_ _567\"> </span>fair value hedge);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">il <span class=\"_ _a\"></span>fair <span class=\"_ _a\"></span>value <span class=\"_ _a\"></span>degli <span class=\"_ _a\"></span>strumenti <span class=\"_ _a\"></span>finanziari <span class=\"_ _a\"></span>derivati <span class=\"_ _2\"></span>posti <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>essere <span class=\"_ _3\"></span>a <span class=\"_ _a\"></span>copertura <span class=\"_ _a\"></span>delle <span class=\"_ _2\"></span>oscillazioni <span class=\"_ _a\"></span>dei<span class=\"_ _567\"> </span></span>tassi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>mercato <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>relazione <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>mutui <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>tasso fisso <span class=\"_ _a\"></span>con status <span class=\"_ _a\"></span>creditizio <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>Bonis conclusi <span class=\"_ _a\"></span>con<span class=\"_ _567\"> </span>la <span class=\"_ _2\"></span>clientela al <span class=\"_ _a\"></span>fine di <span class=\"_ _2\"></span>porre <span class=\"_ _a\"></span>in esser<span class=\"_ _2\"></span>e un <span class=\"_ _a\"></span>\u201chedge accounting\u201d <span class=\"_ _2\"></span>secondo <span class=\"_ _2\"></span>un appr<span class=\"_ _2\"></span>occio <span class=\"_ _2\"></span>definito<span class=\"_ _567\"> </span>Macro Fair V<span class=\"_ _a\"></span>alue Hedge dinamico.<span class=\"_ _567\"> </span>A partire dall\u2019anno 2023 Banco Desio ha aderito al servizio di Clearing per i derivati OTC di<span class=\"_ _567\"> </span>tasso individuando la controparte centrale (Eur<span class=\"_ _2\"></span>ex Clearing) per la compensazione di operazioni<span class=\"_ _567\"> </span>in derivati.<span class=\"_ _567\"> </span><table class=\"s w420 h1f6\" id=\"_da749d93-9174-4c6b-bfe0-aa9184e109df\"><tr><td></td><td class=\"c n x1247 y41d0 w421 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue 31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x1248 y41d0 w412 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">VN<span class=\"_ _567\"> </span></div></td><td class=\"c n x1249 y41d0 w421 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue 31.12.2024<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x124a y41d0 w412 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">VN<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x124b h27 y41d1 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x748 h27 y41d1 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></td></tr><tr><td></td><td class=\"c n x124c y41d2 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x124d y41d2 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x124e y41d2 w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x124f y41d2 w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1250 y41d2 w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x1251 y41d2 w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x304 y41d3 w303 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">A. Derivati finanziari<span class=\"_ _567\"> </span></div></td><td class=\"c n x1252 y41d3 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1253 y41d3 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">9.071<span class=\"_ _567\"> </span></div></td><td class=\"c n x1254 y41d3 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1255 y41d3 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">510.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x1256 y41d3 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1257 y41d3 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">19.287<span class=\"_ _567\"> </span></div></td><td class=\"c n x1258 y41d3 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1259 y41d3 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">635.000<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y4061 w422 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1) Fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n x125a y4061 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x125b y4061 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9.071<span class=\"_ _567\"> </span></div></td><td class=\"c n x125c y4061 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x125d y4061 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">510.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x125e y4061 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x125f y4061 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">19.287<span class=\"_ _567\"> </span></div></td><td class=\"c n x1260 y4061 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1261 y4061 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">635.000<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y4062 w423 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">2) Flussi finanziari<span class=\"_ _567\"> </span></div></td><td class=\"c n x1262 y4062 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1263 y4062 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1264 y4062 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1265 y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1266 y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1267 y4062 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1268 y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1269 y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y41d4 w306 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3) Investimenti esteri<span class=\"_ _567\"> </span></div></td><td class=\"c n x126a y41d4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x126b y41d4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x126c y41d4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x126d y41d4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x126e y41d4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x126f y41d4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1270 y41d4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1271 y41d4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41d5 w424 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. Derivati creditizi<span class=\"_ _567\"> </span></div></td><td class=\"c n x1272 y41d5 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1273 y41d5 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1274 y41d5 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1275 y41d5 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1276 y41d5 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1277 y41d5 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1278 y41d5 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1279 y41d5 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y4065 w422 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1) Fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n x125a y4065 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x127a y4065 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x127b y4065 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x127c y4065 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x127d y4065 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x127e y4065 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x127f y4065 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1280 y4065 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y41d6 w423 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">2) Flussi finanziari<span class=\"_ _567\"> </span></div></td><td class=\"c n x1262 y41d6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1263 y41d6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1264 y41d6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1265 y41d6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1266 y41d6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1267 y41d6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1268 y41d6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1269 y41d6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1281 y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1282 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">9.071<span class=\"_ _567\"> </span></div></td><td class=\"c n x1283 y3de2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1284 y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">510.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x1285 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1286 y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">19.287<span class=\"_ _567\"> </span></div></td><td class=\"c n x1287 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1288 y3de2 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">635.000<span class=\"_ _567\"> </span></div></td></tr></table>Legenda:<span class=\"fff\"> VN= V<span class=\"_ _2\"></span>alore nozionale, L1= Livello 1, L2= Livello 2, L3= Livello 3<span class=\"_ _567\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-695": {
   "value": "Sezione 2 <span class=\"ff10\">- Attivit\u00e0 finanziarie valutate al fair value con<span class=\"_ _567\"> </span></span>impatto a conto economico - voce 20<span class=\"_ _567\"> </span>2.1 Attivit\u00e0 finanziarie detenute per la negoziazione: composizione merceologica<span class=\"_ _567\"> </span><table class=\"s w27c h1c6\" id=\"_3828f316-c366-4bee-a01b-6b382a70a7b9\"><tr><td class=\"t m0 x547 h27 y3fa0 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"c n x873 y3fa1 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x874 y3fa1 w27e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"c n x875 y3fa2 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x876 y3fa2 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x877 y3fa2 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td class=\"c n x878 y3fa2 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x879 y3fa2 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x87a y3fa2 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fa3 w27f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x87b y3fa3 w280 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x87c y3fa3 w281 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fa4 w282 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Titoli di debito<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x87d y3fa4 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.824<span class=\"_ _567\"> </span></div></td><td class=\"c n x87e y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x87f y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x880 y3fa4 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.531<span class=\"_ _567\"> </span></div></td><td class=\"c n x881 y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x882 y3fa4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fa5 w283 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 Titoli strutturati<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x884 y3fa5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x885 y3fa5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x886 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x887 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x888 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x889 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fa6 w284 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.2 Altri titoli di debito<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x88a y3fa6 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.824<span class=\"_ _567\"> </span></div></td><td class=\"c n x88b y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x88c y3fa6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x88d y3fa6 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.531<span class=\"_ _567\"> </span></div></td><td class=\"c n x88e y3fa6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x88f y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fa7 w285 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Titoli di capitale<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x890 y3fa7 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.835<span class=\"_ _567\"> </span></div></td><td class=\"c n x891 y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x892 y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x893 y3fa7 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.472<span class=\"_ _567\"> </span></div></td><td class=\"c n x894 y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x895 y3fa7 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fa8 w286 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3. Quote di O.I.C.R.<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x896 y3fa8 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">158<span class=\"_ _567\"> </span></div></td><td class=\"c n x897 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x898 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x899 y3fa8 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">126<span class=\"_ _567\"> </span></div></td><td class=\"c n x89a y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x89b y3fa8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fa9 w287 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">4. Finanziamenti<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x89c y3fa9 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x89d y3fa9 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x89e y3fa9 w179 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x89f y3faa w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a0 y3faa w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a1 y3faa w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fab w288 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.1 Pronti contr<span class=\"_ _2\"></span>o termine<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8a2 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a3 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a4 y3fab w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a5 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a6 y3fab w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a7 y3fab w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fac w289 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.2 Altri<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8a8 y3fac w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a9 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8aa y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a5 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a6 y3fac w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a7 y3fac w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fad w28a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A)<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8ab y3fad w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.817<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ac y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ad y3fad w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ae y3fad w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">7.129<span class=\"_ _567\"> </span></div></td><td class=\"c n x8af y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8b0 y3fad w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y3fae ff6 fs16 fc0 sc0 ls0 ws0\">B. Strumenti derivati<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y3faf w28b h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">1. Derivati finanziari<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8b1 y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8b2 y3faf wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">468<span class=\"_ _567\"> </span></div></td><td class=\"c n x8b3 y3faf wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.077<span class=\"_ _567\"> </span></div></td><td class=\"c n x8b4 y3faf w16c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">14<span class=\"_ _567\"> </span></div></td><td class=\"c n x8b5 y3faf wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">691<span class=\"_ _567\"> </span></div></td><td class=\"c n x8b6 y3faf wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.379<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb0 w28c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 di negoziazione<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8b7 y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8b8 y3fb0 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">468<span class=\"_ _567\"> </span></div></td><td class=\"c n x8b9 y3fb0 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.077<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ba y3fb0 w169 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">14<span class=\"_ _567\"> </span></div></td><td class=\"c n x8bb y3fb0 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">691<span class=\"_ _567\"> </span></div></td><td class=\"c n x8bc y3fb0 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.379<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb1 w28d h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.2<span class=\"_ _567\"> </span></div></td><td class=\"c n x8bd y3fb1 w28e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">connessi con la fair value option<span class=\"_ _567\"> </span></div></td><td class=\"c n x8be y3fb1 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8bf y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c0 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c1 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c2 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c3 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb2 w28f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.3 altri<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x884 y3fb2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x885 y3fb2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x886 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x887 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x888 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x889 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fb3 w290 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2. Derivati creditizi<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8c4 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c5 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c6 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c7 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c8 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c9 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb4 w28c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 di negoziazione<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8b7 y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ca y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8cb y3fb4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8cc y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8cd y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ce y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb5 w291 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.2 connessi con la fair value option<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8cf y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d0 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d1 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d2 y3fb5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d3 y3fb5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d4 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb6 w28f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.3 altri<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x884 y3fb6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x885 y3fb6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x886 y3fb6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x887 y3fb6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x888 y3fb6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x889 y3fb6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fb7 w292 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (B)<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8d5 y3fb7 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d6 y3fb7 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">468<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d7 y3fb7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.077<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d8 y3fb7 w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">14<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d9 y3fb7 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">691<span class=\"_ _567\"> </span></div></td><td class=\"c n x8da y3fb7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.379<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w293 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B)<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8db y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.817<span class=\"_ _567\"> </span></div></td><td class=\"c n x8dc y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">468<span class=\"_ _567\"> </span></div></td><td class=\"c n x8dd y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.077<span class=\"_ _567\"> </span></div></td><td class=\"c n x8de y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">7.143<span class=\"_ _567\"> </span></div></td><td class=\"c n x8df y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">691<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e0 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.379<span class=\"_ _567\"> </span></div></td></tr></table>Legenda:<span class=\"ff2\"> L1 = Livello 1, L2 = Livello 2, L3 = Livello 3 </span><span class=\"ff2\"> </span>La voce 20 \u201cAttivit\u00e0 finanziarie detenute per la negoziazione\u201d risulta composta da:<span class=\"_ _567\"> </span>a. <span class=\"_ _96\"> </span><span class=\"ff8 fc0\">le attivit\u00e0 per cassa destinate a finalit\u00e0 di negoziazione;<span class=\"_ _567\"> </span></span>b. <span class=\"_ _2af\"> </span><span class=\"ff8 fc0\">il valor<span class=\"_ _2\"></span>e positivo dei contratti derivati posti in essere con finalit\u00e0 di negoziazione.<span class=\"_ _567\"> </span></span>Le variazioni della voce \u201cA. Attivit\u00e0 per cassa\u201d sono connesse all\u2019ordinario turnover su<span class=\"_ _567\"> </span>l<span class=\"_ _567\"> </span>portafoglio di trading.<span class=\"_ _567\"> </span>In particolare, l\u2019importo indicato alla voce \u201cB. Strumenti derivati\u201d si riferisce pr<span class=\"_ _2\"></span>evalentemente<span class=\"_ _567\"> </span>al fair <span class=\"_ _2\"></span>value degli strumenti <span class=\"_ _2\"></span>finanziari derivati oggetto <span class=\"_ _2\"></span>di discontinuing, per <span class=\"_ _2\"></span>cui si <span class=\"_ _2\"></span>\u00e8 interrotta <span class=\"_ _2\"></span>la<span class=\"_ _567\"> </span>relazione di copertura, e al fair value dei contratti swap e outright che sono oggetto di natura<span class=\"_ _567\"> </span>l<span class=\"_ _567\"> </span>hedge.<span class=\"_ _567\"> </span>I <span class=\"_ _9\"> </span>criteri <span class=\"_ _9\"> </span>adottati <span class=\"_ _9\"> </span>per <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>classificazione <span class=\"_ _38\"> </span>degli <span class=\"_ _9\"> </span>strumenti <span class=\"_ _9\"> </span>finanziari <span class=\"_ _9\"> </span>nei <span class=\"_ _9\"> </span>tre <span class=\"_ _9\"> </span>livelli <span class=\"_ _9\"> </span>previsti <span class=\"_ _9\"> </span>dalla<span class=\"_ _567\"> </span>\u201cgerarchia del fair value\u201d sono riportati nella pr<span class=\"_ _2\"></span>ecedente sezione \u201cA.4 Informativa sul fair value\u201d<span class=\"_ _567\"> </span>della Parte A \u201cPolitiche contabili\u201d della Nota integrativa.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>utti <span class=\"_ _b\"></span>gli strumenti finanziari iscritti <span class=\"_ _b\"></span>tra le attivit\u00e0 <span class=\"_ _b\"></span>finanziarie per negoziazione sono <span class=\"_ _b\"></span>valorizzati a<span class=\"_ _567\"> </span>l<span class=\"_ _567\"> </span>loro fair value.<span class=\"_ _567\"> </span><div class=\"t m0 h13 ffb fs3 fc2 sc0 ls0 ws0 gs752\">2.2 <span class=\"_ _a\"></span>Attivit\u00e0 <span class=\"_ _a\"></span>finanziarie <span class=\"_ _a\"></span>detenute <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>negoziazione: <span class=\"_ _a\"></span>composizione <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>debitori/emittenti/<span class=\"_ _567\"> </span></div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gs753\">controparti<span class=\"_ _567\"> </span></div><div class=\"gs14b\"><table class=\"s w294 h1c7\" id=\"_6f5fa45a-1d70-482c-8b60-1564d46bf282\"><tr><td class=\"t m0 x8e1 h27 y3fb8 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></td><td class=\"c n x8e2 y3fb9 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e3 y3fb9 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h27 y3fba ff6 fs16 fc0 sc0 ls0 ws0\">A. Attivit\u00e0 per cassa<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x8e4 y3fbb w295 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e5 y3fbb w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.824<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e6 y3fbb w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.531<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fbc w296 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Banche Centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e8 y3fbc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e9 y3fbc w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fbd w297 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Amministrazioni pubbliche<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ea y3fbd w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8eb y3fbd w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fbe w298 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ec y3fbe wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.064<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ed y3fbe wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.322<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fbf w299 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">d) Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ee y3fbf wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.760<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ef y3fbf wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">209<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8f0 y3f1c w29a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: imprese di assicurazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f1 y3f1c wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">509<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f2 y3f1c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fc0 w29b h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">e) Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f3 y3fc0 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f4 y3fc0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e4 y3fa3 w29c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Titoli di capitale<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f5 y3fa3 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.835<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f6 y3fa3 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.472<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fa4 w29d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f7 y3fa4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f8 y3fa4 wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">543<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fa5 w299 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">b) Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f9 y3fa5 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">169<span class=\"_ _567\"> </span></div></td><td class=\"c n x8fa y3fa5 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">215<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8f0 y3fa6 w29a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: imprese di assicurazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x8fb y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8fc y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fc1 w29e h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">c) Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x8fd y3fc1 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.666<span class=\"_ _567\"> </span></div></td><td class=\"c n x8fe y3fc1 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.714<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fa8 w29f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">d) Altri emittenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ff y3fa8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x900 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e4 y3faa w2a0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3. Quote di O.I.C.R<span class=\"_ _567\"> </span></div></td><td class=\"c n x901 y3faa w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">158<span class=\"_ _567\"> </span></div></td><td class=\"c n x902 y3faa w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">126<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e4 y3fc2 w2a1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4. Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x903 y3fc2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x904 y3fc2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fc3 w296 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) Banche Centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e8 y3fc3 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e9 y3fc3 w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fc4 w297 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) Amministrazioni pubbliche<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ea y3fc4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8eb y3fc4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fc5 w298 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">c) Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x905 y3fc5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x906 y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fc6 w299 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">d) Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x907 y3fc6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e9 y3fc6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8f0 y3fb0 w29a h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: imprese di assicurazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x8fb y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8fc y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fb1 w29b h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">e) Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f3 y3fb1 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f4 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fb2 w2a2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">f) Famiglie<span class=\"_ _567\"> </span></div></td><td class=\"c n x908 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x909 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fc7 w28a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A)<span class=\"_ _567\"> </span></div></td><td class=\"c n x90a y3fc7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.817<span class=\"_ _567\"> </span></div></td><td class=\"c n x90b y3fc7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">7.129<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h27 y3fc8 ff6 fs16 fc0 sc0 ls0 ws0\">B. Strumenti derivati<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x8e7 y3fb5 w2a3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) Controparti centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x90c y3fb5 wea h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">172<span class=\"_ _567\"> </span></div></td><td class=\"c n x90d y3fb5 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">317<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fc9 w2a4 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) Altre<span class=\"_ _567\"> </span></div></td><td class=\"c n x90e y3fc9 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.373<span class=\"_ _567\"> </span></div></td><td class=\"c n x90f y3fc9 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.767<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fb7 w2a5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x910 y3fb7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.545<span class=\"_ _567\"> </span></div></td><td class=\"c n x911 y3fb7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.084<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w293 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x912 y3de2 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10.362<span class=\"_ _567\"> </span></div></td><td class=\"c n x913 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">9.213<span class=\"_ _567\"> </span></div></td></tr></table></div>Alla <span class=\"_ _8\"></span>voce <span class=\"_ _8\"></span>\u201c1. <span class=\"_ _1d\"></span>Titoli <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>debito <span class=\"_ _1d\"></span>d) <span class=\"_ _8\"></span>Altre <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _8\"></span>\u2013 <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>cui: <span class=\"_ _8\"></span>imprese <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>assicurazione\u201d <span class=\"_ _1d\"></span>\u00e8<span class=\"_ _567\"> </span> iscritto un titolo emesso da Assicurazioni Generali.<span class=\"_ _567\"> </span>2.5 <span class=\"_ _30\"> </span>Altre <span class=\"_ _30\"> </span>attivit\u00e0 <span class=\"_ _77\"> </span>finanziarie <span class=\"_ _30\"> </span>obbligatoriamente <span class=\"_ _30\"> </span>valutate <span class=\"_ _77\"> </span>al <span class=\"_ _30\"> </span>fair <span class=\"_ _30\"> </span>value: <span class=\"_ _77\"> </span>composizione<span class=\"_ _567\"> </span> merceologica<span class=\"_ _567\"> </span><div class=\"gs14b\"><table class=\"s w2a6 h1c8\" id=\"_6bab5bc9-2286-482f-8f6e-600a21cb3dad\"><tr><td class=\"t m0 x547 h27 y3fca ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></td><td></td><td class=\"c n x914 y3fcb wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x915 y3fcb wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c n x916 y3fcc w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x917 y3fcc w241 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x918 y3fcc w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td class=\"c n x919 y3fcc w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x91a y3fcc w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x91b y3fcc w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f93 w295 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x91c y3f93 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x91d y3f93 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.685<span class=\"_ _567\"> </span></div></td><td class=\"c n x91e y3f93 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x91f y3f93 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x920 y3f93 w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31<span class=\"_ _567\"> </span></div></td><td class=\"c n x921 y3f93 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">563<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fcd w283 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 Titoli strutturati<span class=\"_ _567\"> </span></div></td><td class=\"c n x922 y3fcd w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x923 y3fcd w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x924 y3fcd w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x925 y3fcd w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x926 y3fcd w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x927 y3fcd w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fce w284 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.2 Altri titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x928 y3fce w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x929 y3fce w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.685<span class=\"_ _567\"> </span></div></td><td class=\"c n x92a y3fce w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x92b y3fce w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x92c y3fce w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">31<span class=\"_ _567\"> </span></div></td><td class=\"c n x92d y3fce wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">563<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3ea9 w2a7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Titoli di capitale<span class=\"_ _567\"> </span></div></td><td class=\"c n x92e y3ea9 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">384<span class=\"_ _567\"> </span></div></td><td class=\"c n x92f y3ea9 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x930 y3ea9 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x931 y3ea9 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x932 y3ea9 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">481<span class=\"_ _567\"> </span></div></td><td class=\"c n x933 y3ea9 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fcf w2a8 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3. Quote di O.I.C.R.<span class=\"_ _567\"> </span></div></td><td class=\"c n x934 y3fcf w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">46.239<span class=\"_ _567\"> </span></div></td><td class=\"c n x935 y3fcf w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x936 y3fcf w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">163.985<span class=\"_ _567\"> </span></div></td><td class=\"c n x937 y3fcf w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">43.740<span class=\"_ _567\"> </span></div></td><td class=\"c n x938 y3fcf w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x939 y3fcf w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">144.874<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f97 w2a1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4. Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x93a y3f97 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x93b y3f97 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x93c y3f97 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x93d y3f97 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x93e y3f97 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x93f y3f97 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3f98 w288 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.1 Pronti contr<span class=\"_ _2\"></span>o termine<span class=\"_ _567\"> </span></div></td><td class=\"c n x940 y3f98 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x941 y3f98 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x942 y3f98 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x943 y3f98 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x944 y3f98 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x945 y3f98 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fd0 w289 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.2 Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x946 y3fd0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x947 y3fd0 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x948 y3fd0 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x949 y3fd0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x94a y3fd0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x94b y3fd0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x94c y3de0 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">46.623<span class=\"_ _567\"> </span></div></td><td class=\"c n x94d y3de0 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.685<span class=\"_ _567\"> </span></div></td><td class=\"c n x94e y3de0 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">163.985<span class=\"_ _567\"> </span></div></td><td class=\"c n x94f y3de0 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">43.740<span class=\"_ _567\"> </span></div></td><td class=\"c n x950 y3de0 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">512<span class=\"_ _567\"> </span></div></td><td class=\"c n x951 y3de0 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">145.437<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 hd ff5 fs1 fc0 sc0 ls0 ws0 gs77f\">Legenda:<span class=\"ff2\"> L1= Livello 1, L2 = Livello 2, L3= Livello 3<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs770\">La <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>\u201cAttivit\u00e0 <span class=\"_ _a\"></span>finanziarie <span class=\"_ _3\"></span>obbligatoriamente <span class=\"_ _a\"></span>valutate <span class=\"_ _3\"></span>al <span class=\"_ _a\"></span>fair <span class=\"_ _3\"></span>value\u201d <span class=\"_ _3\"></span>comprende <span class=\"_ _3\"></span>principalmente<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs771\">le <span class=\"_ _8\"></span>quote <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>OICR <span class=\"_ _1d\"></span>non <span class=\"_ _8\"></span>destinate <span class=\"_ _1d\"></span>a <span class=\"_ _1d\"></span>finalit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>negoziazione; <span class=\"_ _8\"></span>tal<span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>strumenti <span class=\"_ _1d\"></span>per <span class=\"_ _8\"></span>loro <span class=\"_ _8\"></span>natura <span class=\"_ _1d\"></span>non<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wse6 gs772\">superano l\u2019SPPI test (solely payments of principal and interests) pr<span class=\"_ _2\"></span>evisto dal principio IFRS9<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs773\">\u201cStrumenti Finanziari\u201d.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws13b gs774\">In particolare, alla voce \u201c1.2 Altri titoli di debito\u201d risulta iscritto il titolo \u201csenior\u201d per 4.654<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs775\">migliaia di euro <span class=\"_ _2\"></span>sottoscritto per il finanziamento di un\u2019iniziativa impr<span class=\"_ _2\"></span>enditoriale per lo sviluppo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws115 gs776\">di un data center in Italia; altri investitori istituzionali hanno sottoscritto le \u201cmezzanine\u201d e le<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs777\">\u201cjunior\u201d <span class=\"_ _1\"> </span>notes. <span class=\"_ _24\"> </span>In <span class=\"_ _1\"> </span>particolare, <span class=\"_ _1\"> </span>alla <span class=\"_ _1\"> </span>voce <span class=\"_ _1\"> </span>\u201c3. <span class=\"_ _1\"> </span>Quote <span class=\"_ _24\"> </span>d<span class=\"_ _b\"></span>i <span class=\"_ _1\"> </span>OICR\u201d, <span class=\"_ _24\"> </span>risultano <span class=\"_ _1\"> </span>iscritte <span class=\"_ _1\"> </span>le <span class=\"_ _1\"> </span>quote <span class=\"_ _1\"> </span>dei<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws121 gs778\">fondi chiusi sottoscritte ad esito del perfezionamento di cessioni di crediti non performing<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs779\">ai <span class=\"_ _1d\"></span>fondi <span class=\"_ _24\"></span>medesimi; <span class=\"_ _1d\"></span>il <span class=\"_ _24\"></span>fair <span class=\"_ _1d\"></span>value <span class=\"_ _24\"></span>delle <span class=\"_ _1d\"></span>quote <span class=\"_ _24\"></span>dei <span class=\"_ _1d\"></span>fondi <span class=\"_ _24\"></span>(livello <span class=\"_ _1d\"></span>3) <span class=\"_ _24\"></span>\u00e8 <span class=\"_ _1d\"></span>determinato <span class=\"_ _24\"></span>applicando <span class=\"_ _1d\"></span>le<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs77a\">policy previste <span class=\"_ _2\"></span>dalla banca per tale tipologia <span class=\"_ _2\"></span>di strumenti finanziari. Nel corso <span class=\"_ _2\"></span>del 2025 si sono<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs77b\">perfezionate <span class=\"_ _2\"></span>cessioni <span class=\"_ _2\"></span>di cr<span class=\"_ _2\"></span>editi <span class=\"_ _2\"></span>per 76.175 <span class=\"_ _a\"></span>migliaia di <span class=\"_ _a\"></span>Euro <span class=\"_ _2\"></span>nominali con <span class=\"_ _a\"></span>sottoscrizione di <span class=\"_ _a\"></span>quote<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs77c\">di <span class=\"_ _2\"></span>Fondi <span class=\"_ _a\"></span>Chiusi <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>27.999 <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Euro, <span class=\"_ _a\"></span>valutati <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>coerenza <span class=\"_ _a\"></span>con <span class=\"_ _2\"></span>quanto <span class=\"_ _a\"></span>previsto <span class=\"_ _2\"></span>dalle <span class=\"_ _2\"></span>policy<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs77d\">di fair value di Gruppo.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs765\">Alla <span class=\"_ _a\"></span>voce <span class=\"_ _2\"></span>\u201c3. <span class=\"_ _2\"></span>Quote <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>OICR\u201d <span class=\"_ _2\"></span>risultano <span class=\"_ _2\"></span>iscritte <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>riferimento <span class=\"_ _2\"></span>quote <span class=\"_ _2\"></span>per <span class=\"_ _a\"></span>21.130 <span class=\"_ _2\"></span>migliaia<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs766\">di euro r<span class=\"_ _2\"></span>elative ai seguenti Fondi sottoscritti da Banco Desio:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs767\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Planetarium Fund \u2013 Anthilia White;<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs768\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Planetarium Fund \u2013 Anthilia Y<span class=\"_ _3\"></span>ellow;<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs769\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Anthilia Gap.<span class=\"_ _567\"> </span></span></div>2.6 <span class=\"_ _1d\"></span>Altre <span class=\"_ _1d\"></span>attivit\u00e0 <span class=\"_ _24\"> </span>finanziarie <span class=\"_ _1d\"></span>obbligatoriamente <span class=\"_ _24\"> </span>valutate <span class=\"_ _1d\"></span>al <span class=\"_ _24\"> </span>fair <span class=\"_ _1d\"></span>value: <span class=\"_ _24\"> </span>composizione <span class=\"_ _1d\"></span>per<span class=\"_ _567\"> </span>debitori/emittenti<span class=\"_ _567\"> </span><table class=\"s w2aa h1c9\" id=\"_57574d96-b8b9-4b88-873a-0a7a94763d60\"><tr><td></td><td class=\"c n x952 y3fd1 w27d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x953 y3fd1 w27d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fd2 w2ab h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">1.Titoli di capitale<span class=\"_ _567\"> </span></div></td><td class=\"c n x954 y3fd2 w21e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">384<span class=\"_ _567\"> </span></div></td><td class=\"c n x955 y3fd2 w21e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">481<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3fd3 w2ac h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x957 y3fd3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x958 y3fd3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3dea w2ad h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">di cui: altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x959 y3dea w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">384<span class=\"_ _567\"> </span></div></td><td class=\"c n x95a y3dea wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">481<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3dbc w2ae h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">di cui: societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x95b y3dbc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x95c y3dbc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fd4 w295 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x95d y3fd4 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.685<span class=\"_ _567\"> </span></div></td><td class=\"c n x95e y3fd4 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">594<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3dc0 w2af h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Banche centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x95f y3dc0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x960 y3dc0 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3dc2 w297 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Amministrazioni pubbliche<span class=\"_ _567\"> </span></div></td><td class=\"c n x961 y3dc2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x962 y3dc2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3dee w298 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x963 y3dee w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x964 y3dee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3dc6 w299 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">d) Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x965 y3dc6 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.685<span class=\"_ _567\"> </span></div></td><td class=\"c n x966 y3dc6 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">594<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3df1 w2b0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: imprese di assicurazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x967 y3df1 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x968 y3df1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3dca w2b1 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">e) Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x969 y3dca w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x96a y3dca w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fd5 w2a8 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3. Quote di O.I.C.R.<span class=\"_ _567\"> </span></div></td><td class=\"c n x96b y3fd5 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">210.224<span class=\"_ _567\"> </span></div></td><td class=\"c n x96c y3fd5 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">188.614<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fd6 w2a1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4. Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x96d y3fd6 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x96e y3fd6 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3df5 w2af h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Banche centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x95f y3df5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x960 y3df5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fd7 w297 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Amministrazioni pubbliche<span class=\"_ _567\"> </span></div></td><td class=\"c n x961 y3fd7 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x962 y3fd7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3f4a w298 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x963 y3f4a w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x964 y3f4a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3df8 w299 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">d) Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x96f y3df8 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x970 y3df8 w178 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3dd9 w2b0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: imprese di assicurazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x967 y3dd9 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x968 y3dd9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fd8 w2b1 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">e) Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x969 y3fd8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x96a y3fd8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3dfa w2a2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">f) Famiglie<span class=\"_ _567\"> </span></div></td><td class=\"c n x971 y3dfa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x972 y3dfa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x973 y3de0 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">215.293<span class=\"_ _567\"> </span></div></td><td class=\"c n x974 y3de0 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">189.689<span class=\"_ _567\"> </span></div></td></tr></table>Il valore della voce \u201c1. Titoli di capitale\u201d pari a 384 migliaia di eur<span class=\"_ _2\"></span>o si riferisce alla partecipazione<span class=\"_ _567\"> </span> in Y<span class=\"_ _3\"></span>olo Group.<span class=\"_ _567\"> </span>La variazione della voce \u201c2. Titoli di debito\u201d \u00e8 riconducibile alla sottoscrizione di un titolo<span class=\"_ _567\"> </span> \u201csenior\u201d <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>4.500 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>euro <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>finanziamento <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>un\u2019iniziativa <span class=\"_ _8\"></span>imprenditoriale <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>lo<span class=\"_ _567\"> </span> sviluppo di un data center in Italia; altri investitori istituzionali hanno sottoscritto le \u201cmezzanine\u201d<span class=\"_ _567\"> </span> e le \u201cjunior\u201d notes.<span class=\"_ _567\"> </span>Sezione 5<span class=\"ff9\"> - Derivati di copertura - voce 50 </span><span class=\"ff9\"> </span>5.1 Derivati di copertura: composizione per tipologia di copertura e per livelli<span class=\"_ _567\"> </span><div class=\"gs14b\"><table class=\"s w302 h1d4\" id=\"_55b834ff-ef20-4483-a44c-9096f1281959\"><tr><td></td><td></td><td></td><td class=\"c n xc0f y405c w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n xc10 y405c w27e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 xc11 h27 y405d ff6 fs16 fc0 sc0 ls0 ws0\">FV<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 xc12 h27 y405e ff6 fs16 fc0 sc0 ls0 ws0\">VN<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xc13 h27 y405d ff6 fs16 fc0 sc0 ls0 ws0\">FV<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xc14 h27 y405e ff6 fs16 fc0 sc0 ls0 ws0\">VN<span class=\"_ _567\"> </span></td></tr><tr><td></td><td class=\"c n xc15 y405f w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xc16 y405f w241 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n xc17 y405f w241 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xc18 y405f w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n xc19 y405f w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n xc1a y405f w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x304 y4060 w303 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">A. Derivati finanziari<span class=\"_ _567\"> </span></div></td><td class=\"c n xc1b y4060 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xc1c y4060 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">40.307<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xc1d y4060 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.095.000<span class=\"_ _567\"> </span></div></td><td class=\"c n xc1e y4060 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc1f y4060 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">12.578<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xc20 y4060 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">420.000<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4061 w304 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1) Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div></td><td class=\"c n xc21 y4061 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xc22 y4061 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">40.307<span class=\"_ _567\"> </span></div></td><td class=\"c n xc23 y4061 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc24 y4061 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.095.000<span class=\"_ _567\"> </span></div></td><td class=\"c n xc25 y4061 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc26 y4061 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12.578<span class=\"_ _567\"> </span></div></td><td class=\"c n xc27 y4061 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc28 y4061 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">420.000<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4062 w305 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2) Flussi Finanziari<span class=\"_ _567\"> </span></div></td><td class=\"c n xc29 y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xc2a y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc2b y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc2c y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc2d y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc2e y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc2f y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc30 y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4063 w306 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3) Investimenti esteri<span class=\"_ _567\"> </span></div></td><td class=\"c n xc31 y4063 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xc32 y4063 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc33 y4063 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc34 y4063 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc35 y4063 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc36 y4063 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc37 y4063 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc38 y4063 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y4064 ff6 fs16 fc0 sc0 ls0 ws0\">B. Derivati creditizi<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x883 y4065 w304 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1) Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div></td><td class=\"c n xc21 y4065 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xc39 y4065 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc3a y4065 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc3b y4065 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc3c y4065 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc3d y4065 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc3e y4065 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc3f y4065 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4066 w305 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2) Flussi Finanziari<span class=\"_ _567\"> </span></div></td><td class=\"c n xc29 y4066 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xc2a y4066 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc2b y4066 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc2c y4066 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc2d y4066 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc2e y4066 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc2f y4066 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc30 y4066 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n xc40 y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xc41 y3de2 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">40.307<span class=\"_ _567\"> </span></div></td><td class=\"c n xc42 y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc43 y3de2 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.095.000<span class=\"_ _567\"> </span></div></td><td class=\"c n xc44 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc45 y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">12.578<span class=\"_ _567\"> </span></div></td><td class=\"c n xc46 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc47 y3de2 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">420.000<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 h1c ff5 fs1 fc0 sc0 ls0 ws0 gs812\">Legenda:<span class=\"fff\"> VN= V<span class=\"_ _2\"></span>alore nozionale, L1= Livello 1, L2= Livello 2, L3= Livello 3<span class=\"_ _567\"> </span></span></div>Il Gruppo ha posto in essere una strategia di copertura del pr<span class=\"_ _2\"></span>oprio attivo.<span class=\"_ _567\"> </span>In particolare, la voce accoglie:<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">il <span class=\"_ _b\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _b\"></span>degli <span class=\"_ _8\"></span>strumenti <span class=\"_ _b\"></span>finanziari <span class=\"_ _8\"></span>derivati <span class=\"_ _b\"></span>posti <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>essere <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>copertura <span class=\"_ _8\"></span>del <span class=\"_ _b\"></span>rischio <span class=\"_ _8\"></span>tasso<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>di attivit\u00e0 <span class=\"_ _2\"></span>finanziarie classificate <span class=\"_ _2\"></span>nel portafoglio held <span class=\"_ _2\"></span>to collect <span class=\"_ _2\"></span>(copertura di <span class=\"_ _2\"></span>tipo Micro <span class=\"_ _2\"></span>fair<span class=\"_ _567\"> </span> value hedge);<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">il <span class=\"_ _a\"></span>fair <span class=\"_ _a\"></span>value <span class=\"_ _a\"></span>degli <span class=\"_ _a\"></span>strumenti <span class=\"_ _a\"></span>finanziari <span class=\"_ _a\"></span>derivati <span class=\"_ _2\"></span>posti <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>essere <span class=\"_ _3\"></span>a <span class=\"_ _a\"></span>copertura <span class=\"_ _a\"></span>delle <span class=\"_ _2\"></span>oscillazioni <span class=\"_ _a\"></span>dei<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>tassi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>mercato <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>relazione <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>mutui <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>tasso fisso <span class=\"_ _a\"></span>con status <span class=\"_ _a\"></span>creditizio <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>Bonis conclusi <span class=\"_ _a\"></span>con<span class=\"_ _567\"> </span> la <span class=\"_ _2\"></span>clientela al <span class=\"_ _a\"></span>fine di <span class=\"_ _2\"></span>porre <span class=\"_ _a\"></span>in esser<span class=\"_ _2\"></span>e un <span class=\"_ _a\"></span>\u201chedge accounting\u201d <span class=\"_ _2\"></span>secondo <span class=\"_ _2\"></span>un appr<span class=\"_ _2\"></span>occio <span class=\"_ _2\"></span>definito<span class=\"_ _567\"> </span> Macro Fair V<span class=\"_ _a\"></span>alue Hedge dinamico.<span class=\"_ _567\"> </span>Si evidenzia, inoltre, che a partir<span class=\"_ _2\"></span>e dal 2023 Banco Desio ha aderito al servizio di Clearing per i<span class=\"_ _567\"> </span> derivati OTC di tasso individuando la controparte centrale (Eur<span class=\"_ _2\"></span>ex Clearing) per la compensazione<span class=\"_ _567\"> </span> di operazioni in derivati.<span class=\"_ _567\"> </span>Nel corso del 2025 si sono perfezionate le sottoscrizioni di sette nuove posizioni per la copertura<span class=\"_ _567\"> </span> tipo <span class=\"_ _2\"></span>Macro <span class=\"_ _a\"></span>Fair <span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>alue <span class=\"_ _2\"></span>Hedge <span class=\"_ _a\"></span>e tr<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>nuove <span class=\"_ _2\"></span>posizioni <span class=\"_ _a\"></span>per la <span class=\"_ _a\"></span>copertura <span class=\"_ _2\"></span>tipo <span class=\"_ _2\"></span>Micro <span class=\"_ _a\"></span>Fair <span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>alue <span class=\"_ _2\"></span>Hedge<span class=\"_ _567\"> </span> per un valore nominale complessivo di 550 milioni di eur<span class=\"_ _2\"></span>o.<span class=\"_ _567\"> </span><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws17e gs814\">5.2 Derivati di copertura: composizione per portafogli coperti e per tipologia di copertura<span class=\"_ _567\"> </span></div><div class=\"gs14b\"><table class=\"s w307 h1d5\" id=\"_213e5522-785e-4b37-8c50-7a98de70c763\"><tr><td></td><td></td><td></td><td></td><td class=\"c n xc48 y4067 w308 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n xc49 y4067 w309 h1b2\"><div class=\"t m0 x2a1 h27 y3db0 ffb fs16 fc0 sc0 ls0 ws0\">Flussi finanziari<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h27 y4068 ff6 fs16 fc0 sc0 ls0 ws0\">Operazioni/Tipo di copertura<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 xc4a h2c y4069 ffb fs16 fc0 sc0 ls0 ws0\">Specifica<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 xc4b h27 y406a ff6 fs16 fc0 sc0 ls0 ws0\">Investim. </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=\"t m0 x627 h27 y406b ff6 fs16 fc0 sc0 ls0 ws0\">esteri<span class=\"_ _567\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 xc4c h27 y406c ff6 fs16 fc0 sc0 ls0 ws0\">Titoli di debito </td><td class=\"t m0 xc4d h27 y406c ff6 fs16 fc0 sc0 ls0 ws0\">Titoli di capitale </td><td class=\"c n xc4e y406d w30a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alute e oro<span class=\"_ _567\"> </span></div></td><td class=\"c n xc4f y406d w30b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Credito<span class=\"_ _567\"> </span></div></td><td class=\"c n xc50 y406d w30c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Merci<span class=\"_ _567\"> </span></div></td><td class=\"c n xc51 y406d w30d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n xc52 y406d w30e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Generica<span class=\"_ _567\"> </span></div></td><td class=\"c n xc53 y406d w30f h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Specifica<span class=\"_ _567\"> </span></div></td><td class=\"c n xc54 y406d w30e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Generica<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 xc55 h27 y406e ff6 fs16 fc0 sc0 ls0 ws0\">e tasso di interesse<span class=\"_ _567\"> </span></td><td class=\"t m0 xc56 h27 y406e ff6 fs16 fc0 sc0 ls0 ws0\">e indici azionari<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h2c y406f ff10 fs16 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finanziarie valutate al fair value </td><td class=\"c n xc57 y4070 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc58 y4070 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc59 y4070 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc5a y4070 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc5b y4070 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xc5c y4070 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xc5d y4070 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xc5e y4070 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc5f y4070 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xc60 y4070 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y4071 ff9 fs16 fc0 sc0 ls0 ws0\">con impatto sulla redditivit\u00e0 complessiva<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h2c y4072 ff10 fs16 fc0 sc0 ls0 ws0\">2. Attivit\u00e0 finanziarie valutate </td><td class=\"c n xc61 y4073 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">40.307<span class=\"_ _567\"> </span></div></td><td class=\"c n xc62 y4073 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xc63 y4073 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc64 y4073 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc65 y4073 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xc66 y4073 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xc67 y4073 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xc68 y4073 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc69 y4073 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xc6a y4073 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y4074 ff9 fs16 fc0 sc0 ls0 ws0\">al costo ammortizzato<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y4075 w310 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3. Portafoglio<span class=\"_ _567\"> </span></div></td><td class=\"c n xc6b y4075 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xc6c y4075 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xc6d y4075 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xc6e y4075 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xc6f y4075 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xc70 y4075 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xc71 y4075 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc72 y4075 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xc73 y4075 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xc74 y4075 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4076 w311 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4. Altre operazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xc75 y4076 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc76 y4076 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc77 y4076 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc78 y4076 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc79 y4076 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc7a y4076 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc7b y4076 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xc7c y4076 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc7d y4076 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xc7e y4076 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4077 w312 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale attivit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n xc7f y4077 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">40.307<span class=\"_ _567\"> </span></div></td><td class=\"c n xc80 y4077 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc81 y4077 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc82 y4077 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc83 y4077 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc84 y4077 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc85 y4077 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc86 y4077 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc87 y4077 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xc88 y4077 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4078 w283 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">Passivit\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n xc89 y4078 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc8a y4078 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xc8b y4078 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc8c y4078 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc8d y4078 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc8e y4078 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc8f y4078 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xc90 y4078 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc91 y4078 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xc92 y4078 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4079 w313 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Portafoglio<span class=\"_ _567\"> </span></div></td><td class=\"c n xc93 y4079 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xc94 y4079 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xc95 y4079 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xc96 y4079 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xc97 y4079 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xc98 y4079 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xc99 y4079 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc9a y4079 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xc9b y4079 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xc9c y4079 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y407a w314 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale passivit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n xc9d y407a w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc9e y407a w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xc9f y407a w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xca0 y407a w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xca1 y407a w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xca2 y407a w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xca3 y407a w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xca4 y407a w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xca5 y407a w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xca6 y407a w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y407b w315 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1. T<span class=\"_ _a\"></span>ransazioni attese<span class=\"_ _567\"> </span></div></td><td class=\"c n xca7 y407b w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xca8 y407b w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xca9 y407b w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xcaa y407b w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xcab y407b w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xcac y407b w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xcad y407b w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xcae y407b w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xcaf y407b w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xcb0 y407b w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y407c ff9 fs16 fc0 sc0 ls0 ws0\">2. Portafoglio di attivit\u00e0 </td><td class=\"c n x749 y407d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xcb1 y407d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xcb2 y407d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xcb3 y407d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xcb4 y407d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xcb5 y407d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xcb6 y407d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xcb7 y407d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xcb8 y407d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xcb9 y407d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h2c y407e ff10 fs16 fc0 sc0 ls0 ws0\">e passivit\u00e0 finanziarie<span class=\"_ _567\"> </span></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=\"t m0 h42 ff6 fsa fc0 sc0 ls0 ws0 gsa86\">Sezione 2 <span class=\"ff9\">-</span> <span class=\"ff10\">Passivit\u00e0 finanziarie di negoziazione - voce 20<span class=\"_ _567\"> </span></span><span class=\"ff10\"> </span></div><div class=\"t m0 h13 ffb fs3 fc2 sc0 ls0 ws0 gsa87\">2.1 Passivit\u00e0 finanziarie di negoziazione: composizione merceologica<span class=\"_ _567\"> </span></div><div class=\"gs14b\"><table class=\"s w411 h1f4\" id=\"_13ea7142-8f7c-43c3-bf57-d8ef53861027\"><tr><td></td><td></td><td></td><td class=\"c n x10a0 y41ca wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x1190 y41ca wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c n x86d y41cb w412 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">VN<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1191 y41cb w308 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1192 y41cb w413 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue *<span class=\"_ _567\"> </span></div></td><td class=\"c n x1193 y41cb w414 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">VN<span class=\"_ _567\"> </span></div></td><td class=\"c n x1194 y41cb w3ed h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x1195 y41cb w415 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair Value *<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41cc w3ee h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia operazioni/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1196 y41cc w241 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1197 y41cc w241 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x1198 y41cc w241 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x1199 y41cc w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x119a y41cc w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x119b y41cc w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"t m0 x547 h27 y41cd ff6 fs16 fc0 sc0 ls0 ws0\">A. Passivit\u00e0 per cassa<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y40f6 w416 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Debiti verso banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x119c y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x119d y40f6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x119e y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x119f y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a0 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a1 y40f6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a2 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a3 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a4 y40f6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a5 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fa4 w417 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Debiti verso clientela<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a6 y3fa4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a7 y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a8 y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a9 y3fa4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11aa y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ab y3fa4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ac y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ad y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ae y3fa4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11af y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fa5 w282 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3. Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b0 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b1 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b2 y3fa5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b3 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b4 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b5 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b6 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b7 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b8 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b9 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fa6 w418 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.1 Obbligazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ba y3fa6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11bb y3fa6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11bc y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11bd y3fa6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11be y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11bf y3fa6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c0 y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c1 y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c2 y3fa6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c3 y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fa7 w419 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.1.1 Strutturate<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c4 y3fa7 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c5 y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c6 y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c7 y3fa7 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c8 y3fa7 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c9 y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ca y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11cb y3fa7 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11cc y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11cd y3fa7 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fa8 w41a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.1.2 Altre obbligazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ce y3fa8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11cf y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d0 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d1 y3fa8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d2 y3fa8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d3 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d4 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d5 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x778 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d6 y3fa8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y40f8 w41b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.2 Altri titoli<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d7 y40f8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d8 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d9 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11da y40f8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11db y40f8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11dc y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11dd y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11de y40f8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11df y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e0 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fab w41c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.2.1 Strutturati<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e1 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e2 y3fab w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e3 y3fab w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e4 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e5 y3fab w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e6 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e7 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e8 y3fab w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e9 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ea y3fab w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fac w3f8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.2.2 Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x11eb y3fac w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ec y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ed y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ee y3fac w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ef y3fac w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f0 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f1 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f2 y3fac w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f3 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f4 y3fac w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c x304 y41cf w41d h1f5\"><div class=\"t m0 x2a1 h27 y41ce ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale A<span class=\"_ _567\"> </span></div><div class=\"t m0 x11f5 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. Strumenti derivati<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f6 y3fad w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f7 y3fad w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f8 y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f9 y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11fa y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11fb y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11fc y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11fd y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11fe y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ff y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3faf w28b h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">1. Derivati finanziari<span class=\"_ _567\"> </span></div></td><td class=\"c n x1200 y3faf w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1201 y3faf w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1202 y3faf w195 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">467<span class=\"_ _567\"> </span></div></td><td class=\"c n x1203 y3faf w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.017<span class=\"_ _567\"> </span></div></td><td class=\"c n x1204 y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1205 y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1206 y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1207 y3faf wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">689<span class=\"_ _567\"> </span></div></td><td class=\"c n x1208 y3faf wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x849 y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fb0 w41e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 Di negoziazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1209 y3fb0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x120a y3fb0 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x120b y3fb0 w195 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">467<span class=\"_ _567\"> </span></div></td><td class=\"c n x120c y3fb0 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.017<span class=\"_ _567\"> </span></div></td><td class=\"c n x120d y3fb0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x120e y3fb0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x120f y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1210 y3fb0 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">689<span class=\"_ _567\"> </span></div></td><td class=\"c n x1211 y3fb0 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x1212 y3fb0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fb1 w41f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.2 Connessi con la fair value option<span class=\"_ _567\"> </span></div></td><td class=\"c n x1213 y3fb1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e2 y3fb1 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e3 y3fb1 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e4 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e5 y3fb1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1214 y3fb1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1215 y3fb1 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1216 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1217 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1218 y3fb1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fb2 w289 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.3 Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x1219 y3fb2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x121a y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x121b y3fb2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x121c y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x121d y3fb2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x121e y3fb2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x121f y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1220 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1221 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1222 y3fb2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fb3 w290 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2. Derivati creditizi<span class=\"_ _567\"> </span></div></td><td class=\"c n x1223 y3fb3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1224 y3fb3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1225 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1226 y3fb3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1227 y3fb3 w103 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0<span class=\"_ _567\"> </span></div></td><td class=\"c n x1228 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1229 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x122a y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11fe y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x761 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fb4 w41e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 Di negoziazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1209 y3fb4 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x120a y3fb4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x122b y3fb4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x122c y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x122d y3fb4 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x122e y3fb4 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x122f y3fb4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1230 y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1231 y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1232 y3fb4 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fb5 w41f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.2 Connessi con la fair value option<span class=\"_ _567\"> </span></div></td><td class=\"c n x1213 y3fb5 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e2 y3fb5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e3 y3fb5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e4 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e5 y3fb5 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1214 y3fb5 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1215 y3fb5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1216 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1217 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1218 y3fb5 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fc9 w289 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.3 Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x1219 y3fc9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x121a y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x121b y3fc9 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x121c y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x121d y3fc9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x121e y3fc9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x121f y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1220 y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1221 y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1222 y3fc9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fb7 w3b5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale B<span class=\"_ _567\"> </span></div></td><td class=\"c n x1233 y3fb7 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1234 y3fb7 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1235 y3fb7 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">467<span class=\"_ _567\"> </span></div></td><td class=\"c n x1236 y3fb7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.017<span class=\"_ _567\"> </span></div></td><td class=\"c n x1237 y3fb7 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1238 y3fb7 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1239 y3fb7 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x123a y3fb7 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">689<span class=\"_ _567\"> </span></div></td><td class=\"c n x123b y3fb7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x123c y3fb7 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w293 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x123d y3de2 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x123e y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x123f y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">467<span class=\"_ _567\"> </span></div></td><td class=\"c n x1240 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.017<span class=\"_ _567\"> </span></div></td><td class=\"c n x1241 y3de2 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1242 y3de2 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1243 y3de2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1244 y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">689<span class=\"_ _567\"> </span></div></td><td class=\"c n x1245 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x1246 y3de2 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 h1c ff5 fs1 fc0 sc0 ls0 ws0 gsa89\">Legenda:<span class=\"fff\"> VN = V<span class=\"_ _2\"></span>alore nominale o nozionale, L1= Livello 1, L2= Livello 2, L3= Livello 3<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h1c fff fs1 fc0 sc0 ls0 ws0 gsa8a\">Fair V<span class=\"_ _2\"></span>alue* = Fair value calcolato escludendo le variazioni di valore dovute al cambiamento del merito creditizio dell\u2019emittente rispetto alla data di emissione<span class=\"_ _567\"> </span></div>La <span class=\"_ _9\"> </span>voce <span class=\"_ _1\"> </span>20 <span class=\"_ _9\"> </span>\u201cPassivit\u00e0 <span class=\"_ _9\"> </span>finanziarie <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>negoziazione\u201d <span class=\"_ _1\"> </span>si <span class=\"_ _9\"> </span>riferisce <span class=\"_ _9\"> </span>sostanzialmente <span class=\"_ _9\"> </span>al <span class=\"_ _1\"> </span>fair <span class=\"_ _9\"> </span>value<span class=\"_ _567\"> </span> negativo <span class=\"_ _8\"></span>degli <span class=\"_ _8\"></span>strumenti <span class=\"_ _8\"></span>finanziari <span class=\"_ _8\"></span>derivati <span class=\"_ _8\"></span>oggetto <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>discontinuing, <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>cui <span class=\"_ _b\"></span>si <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>interrotta <span class=\"_ _8\"></span>la<span class=\"_ _567\"> </span> relazione di copertura, e al fair value dei contratti swap e outright che sono oggetto di natural<span class=\"_ _567\"> </span> hedge.<span class=\"_ _567\"> </span>2.2 Dettaglio delle \u201cPassivit\u00e0 finanziarie di negoziazione\u201d:<span class=\"_ _567\"> </span> passivit\u00e0 subordinate<span class=\"_ _567\"> </span>Alla data di riferimento non sono presenti passivit\u00e0 finanziarie di negoziazione subor<span class=\"_ _2\"></span>dinate.<span class=\"_ _567\"> </span>2.3 Dettaglio delle \u201cPassivit\u00e0 finanziarie di negoziazione\u201d: debiti strutturati<span class=\"_ _567\"> </span>Alla <span class=\"_ _8\"></span>data <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>riferimento <span class=\"_ _1d\"></span>non <span class=\"_ _8\"></span>sono <span class=\"_ _1d\"></span>presenti, <span class=\"_ _8\"></span>tra <span class=\"_ _8\"></span>le <span class=\"_ _1d\"></span>passivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>negoziazione, <span class=\"_ _1d\"></span>debiti<span class=\"_ _567\"> </span> strutturati.<span class=\"_ _567\"> </span><div class=\"t m0 h42 ff6 fsa fc0 sc0 ls0 ws0 gsa97\">Sezione 4<span class=\"ff9\"> - Derivati di copertura - voce 40<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls1 ws0 gsa98\">4.1 Derivati di copertura: composizione per tipologia di copertura<span class=\"ls0\"> e per livelli gerarchici<span class=\"_ _567\"> </span></span></div><div class=\"gs14b\"><table class=\"s w420 h1f6\" id=\"_da749d93-9174-4c6b-bfe0-aa9184e109df\"><tr><td></td><td class=\"c n x1247 y41d0 w421 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue 31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x1248 y41d0 w412 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">VN<span class=\"_ _567\"> </span></div></td><td class=\"c n x1249 y41d0 w421 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue 31.12.2024<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x124a y41d0 w412 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">VN<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x124b h27 y41d1 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x748 h27 y41d1 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></td></tr><tr><td></td><td class=\"c n x124c y41d2 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x124d y41d2 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x124e y41d2 w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x124f y41d2 w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1250 y41d2 w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x1251 y41d2 w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x304 y41d3 w303 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">A. Derivati finanziari<span class=\"_ _567\"> </span></div></td><td class=\"c n x1252 y41d3 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1253 y41d3 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">9.071<span class=\"_ _567\"> </span></div></td><td class=\"c n x1254 y41d3 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1255 y41d3 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">510.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x1256 y41d3 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1257 y41d3 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">19.287<span class=\"_ _567\"> </span></div></td><td class=\"c n x1258 y41d3 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1259 y41d3 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">635.000<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y4061 w422 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1) Fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n x125a y4061 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x125b y4061 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9.071<span class=\"_ _567\"> </span></div></td><td class=\"c n x125c y4061 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x125d y4061 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">510.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x125e y4061 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x125f y4061 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">19.287<span class=\"_ _567\"> </span></div></td><td class=\"c n x1260 y4061 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1261 y4061 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">635.000<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y4062 w423 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">2) Flussi finanziari<span class=\"_ _567\"> </span></div></td><td class=\"c n x1262 y4062 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1263 y4062 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1264 y4062 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1265 y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1266 y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1267 y4062 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1268 y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1269 y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y41d4 w306 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3) Investimenti esteri<span class=\"_ _567\"> </span></div></td><td class=\"c n x126a y41d4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x126b y41d4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x126c y41d4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x126d y41d4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x126e y41d4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x126f y41d4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1270 y41d4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1271 y41d4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41d5 w424 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. Derivati creditizi<span class=\"_ _567\"> </span></div></td><td class=\"c n x1272 y41d5 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1273 y41d5 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1274 y41d5 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1275 y41d5 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1276 y41d5 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1277 y41d5 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1278 y41d5 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1279 y41d5 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y4065 w422 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1) Fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n x125a y4065 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x127a y4065 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x127b y4065 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x127c y4065 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x127d y4065 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x127e y4065 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x127f y4065 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1280 y4065 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y41d6 w423 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">2) Flussi finanziari<span class=\"_ _567\"> </span></div></td><td class=\"c n x1262 y41d6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1263 y41d6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1264 y41d6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1265 y41d6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1266 y41d6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1267 y41d6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1268 y41d6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1269 y41d6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1281 y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1282 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">9.071<span class=\"_ _567\"> </span></div></td><td class=\"c n x1283 y3de2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1284 y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">510.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x1285 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1286 y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">19.287<span class=\"_ _567\"> </span></div></td><td class=\"c n x1287 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1288 y3de2 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">635.000<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 h1c ff5 fs1 fc0 sc0 ls0 ws0 gsaa6\">Legenda:<span class=\"fff\"> VN= V<span class=\"_ _2\"></span>alore nozionale, L1= Livello 1, L2= Livello 2, L3= Livello 3<span class=\"_ _567\"> </span></span></div>Banco Desio ha posto in essere una strategia di copertura del pr<span class=\"_ _2\"></span>oprio attivo. La voce accoglie:<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">il <span class=\"_ _b\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _b\"></span>degli <span class=\"_ _8\"></span>strumenti <span class=\"_ _b\"></span>finanziari <span class=\"_ _8\"></span>derivati <span class=\"_ _b\"></span>posti <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>essere <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>copertura <span class=\"_ _8\"></span>del <span class=\"_ _b\"></span>rischio <span class=\"_ _8\"></span>tasso<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>di t<span class=\"_ _b\"></span>itoli di <span class=\"_ _b\"></span>debito <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>tasso <span class=\"_ _b\"></span>fisso <span class=\"_ _b\"></span>classificati <span class=\"_ _b\"></span>nel <span class=\"_ _b\"></span>portafoglio <span class=\"_ _b\"></span>held <span class=\"_ _b\"></span>to collect <span class=\"_ _b\"></span>(copertura <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>tipo<span class=\"_ _567\"> </span> fair value hedge);<span class=\"_ _567\"> </span>  <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">il <span class=\"_ _a\"></span>fair <span class=\"_ _a\"></span>value <span class=\"_ _a\"></span>degli <span class=\"_ _a\"></span>strumenti <span class=\"_ _a\"></span>finanziari <span class=\"_ _a\"></span>derivati <span class=\"_ _2\"></span>posti <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>essere <span class=\"_ _3\"></span>a <span class=\"_ _a\"></span>copertura <span class=\"_ _a\"></span>delle <span class=\"_ _2\"></span>oscillazioni <span class=\"_ _a\"></span>dei<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>tassi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>mercato <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>relazione <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>mutui <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>tasso fisso <span class=\"_ _a\"></span>con status <span class=\"_ _a\"></span>creditizio <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>Bonis conclusi <span class=\"_ _a\"></span>con<span class=\"_ _567\"> </span> la <span class=\"_ _2\"></span>clientela al <span class=\"_ _a\"></span>fine di <span class=\"_ _2\"></span>porre <span class=\"_ _a\"></span>in esser<span class=\"_ _2\"></span>e un <span class=\"_ _a\"></span>\u201chedge accounting\u201d <span class=\"_ _2\"></span>secondo <span class=\"_ _2\"></span>un appr<span class=\"_ _2\"></span>occio <span class=\"_ _2\"></span>definito<span class=\"_ _567\"> </span> Macro Fair V<span class=\"_ _a\"></span>alue Hedge dinamico.<span class=\"_ _567\"> </span>A partire dall\u2019anno 2023 Banco Desio ha aderito al servizio di Clearing per i derivati OTC di<span class=\"_ _567\"> </span> tasso individuando la controparte centrale (Eur<span class=\"_ _2\"></span>ex Clearing) per la compensazione di operazioni<span class=\"_ _567\"> </span> in derivati.<span class=\"_ _567\"> </span>1.3 Gli strumenti derivati e le politiche di copertura<span class=\"_ _567\"> </span>1.3.1 Gli strumenti derivati di negoziazione<span class=\"_ _567\"> </span>A. Derivati finanziari<span class=\"_ _567\"> </span>A.1 Derivati finanziari di negoziazione: valori nozionali di fine periodo<span class=\"_ _567\"> </span><div class=\"gs14b\"><table class=\"s w748 h24c\" id=\"_69b26b06-6a4b-4790-a5c2-9d7c1d1d1c1e\"><tr><td></td><td></td><td></td><td class=\"c n x25e6 y4605 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x25e7 y4605 w2b4 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"c n x25e8 y4606 w749 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Over the counter<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x25e9 y4606 w74a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Over the counter<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"t m0 x2323 h27 y4607 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 sottostanti/Tipologie derivati<span class=\"_ _567\"> </span></td><td></td><td class=\"c n x25ea y4608 w74b h1a2\" colspan=\"2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Senza controparti centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x25eb y4608 w74c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Mercati<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x25ec y4608 w74b h1a2\" colspan=\"2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Senza controparti centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x25ed y4608 w74c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Mercati<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x25ee y40fe w74d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Controparti centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x25ef y40fe w74e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Con accordi di</div></td><td class=\"t m0 x25f0 h27 y4609 ff6 fs16 fc0 sc0 ls0 ws0\">Senza accordi di </td><td class=\"t m0 x25f1 h27 y460a ff6 fs16 fc0 sc0 ls0 ws0\">organizzati<span class=\"_ _567\"> </span></td><td class=\"c n x25f2 y40fe w567 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Controparti centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x25f3 y40fe w604 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Con accordi di</div></td><td class=\"t m0 x25f4 h27 y4609 ff6 fs16 fc0 sc0 ls0 ws0\">Senza accordi di </td><td class=\"t m0 x25f5 h27 y460a ff6 fs16 fc0 sc0 ls0 ws0\">organizzati<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x25f6 h27 y460b ff6 fs16 fc0 sc0 ls0 ws0\">compensazione<span class=\"_ _567\"> </span></td><td class=\"t m0 x25f7 h27 y460b ff6 fs16 fc0 sc0 ls0 ws0\">compensazione<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 x25f8 h27 y460b ff6 fs16 fc0 sc0 ls0 ws0\">compensazione<span class=\"_ _567\"> </span></td><td class=\"t m0 x25f9 h27 y460b ff6 fs16 fc0 sc0 ls0 ws0\">compensazione<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"c n x304 y40f6 w74f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Titoli di debito e tassi d'interesse<span class=\"_ _567\"> </span></div></td><td class=\"c n x25fa y40f6 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">54.445<span class=\"_ _567\"> </span></div></td><td class=\"c n x25fb y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x165d y40f6 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">54.445<span class=\"_ _567\"> </span></div></td><td class=\"c n x25fc y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25fd y40f6 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">26.320<span class=\"_ _567\"> </span></div></td><td class=\"c n x25fe y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25ff y40f6 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">26.320<span class=\"_ _567\"> </span></div></td><td class=\"c n x2600 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fa4 w750 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Opzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x2602 y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2603 y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2604 y3fa4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2605 y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2606 y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2607 y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2608 y3fa4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2553 y3fa4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fa5 w751 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Swap<span class=\"_ _567\"> </span></div></td><td class=\"c n x2609 y3fa5 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">54.445<span class=\"_ _567\"> </span></div></td><td class=\"c n x260a y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x260b y3fa5 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">54.445<span class=\"_ _567\"> </span></div></td><td class=\"c n x260c y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x260d y3fa5 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">26.320<span class=\"_ _567\"> </span></div></td><td class=\"c n x260e y3fa5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x260f y3fa5 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">26.320<span class=\"_ _567\"> </span></div></td><td class=\"c n x2610 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fa6 w752 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) Forward<span class=\"_ _567\"> </span></div></td><td class=\"c n x2611 y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2612 y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2613 y3fa6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2614 y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2615 y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2616 y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2617 y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2618 y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fa7 w753 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">d) Futures<span class=\"_ _567\"> </span></div></td><td class=\"c n x2619 y3fa7 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261a y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261b y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261c y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261d y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261e y3fa7 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261f y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2620 y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fa8 w2dd h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">e) Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x2621 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2622 y3fa8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2623 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2624 y3fa8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2625 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2626 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2627 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2628 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40f8 w754 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Titoli di capitale e indici azionari<span class=\"_ _567\"> </span></div></td><td class=\"c n x2629 y40f8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x262a y40f8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x262b y40f8 w1d4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9<span class=\"_ _567\"> </span></div></td><td class=\"c n x262c y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x262d y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x262e y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x262f y40f8 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">28<span class=\"_ _567\"> </span></div></td><td class=\"c n x2630 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y40f9 w750 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) Opzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x2602 y40f9 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2603 y40f9 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2631 y40f9 w103 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">9<span class=\"_ _567\"> </span></div></td><td class=\"c n x2632 y40f9 w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2633 y40f9 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2634 y40f9 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2635 y40f9 w16c h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">28<span class=\"_ _567\"> </span></div></td><td class=\"c n x2636 y40f9 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fc3 w751 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) Swap<span class=\"_ _567\"> </span></div></td><td class=\"c n x2637 y3fc3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2638 y3fc3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2639 y3fc3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x263a y3fc3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x263b y3fc3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x263c y3fc3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x263d y3fc3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x263e y3fc3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y40fa w752 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">c) Forward<span class=\"_ _567\"> </span></div></td><td class=\"c n x2611 y40fa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2612 y40fa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2613 y40fa w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2614 y40fa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2615 y40fa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2616 y40fa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2617 y40fa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2618 y40fa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fc5 w753 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">d) Futures<span class=\"_ _567\"> </span></div></td><td class=\"c n x2619 y3fc5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261a y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261b y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261c y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261d y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261e y3fc5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261f y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2620 y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fc6 w2dd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">e) Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x2621 y3fc6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2622 y3fc6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2623 y3fc6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2624 y3fc6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2625 y3fc6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2626 y3fc6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2627 y3fc6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2628 y3fc6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fb0 w47b h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3. V<span class=\"_ _2\"></span>alute e oro<span class=\"_ _567\"> </span></div></td><td class=\"c n x263f y3fb0 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2640 y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2641 y3fb0 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">196.853<span class=\"_ _567\"> </span></div></td><td class=\"c n x262c y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x262d y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2642 y3fb0 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.444<span class=\"_ _567\"> </span></div></td><td class=\"c n x2643 y3fb0 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">268.950<span class=\"_ _567\"> </span></div></td><td class=\"c n x2644 y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fb1 w750 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) Opzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x2602 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2603 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2604 y3fb1 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2605 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2606 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2607 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2608 y3fb1 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2553 y3fb1 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fb2 w751 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) Swap<span class=\"_ _567\"> </span></div></td><td class=\"c n x2637 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2638 y3fb2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2639 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x263a y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x263b y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x263c y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x263d y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x263e y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fb3 w752 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">c) Forward<span class=\"_ _567\"> </span></div></td><td class=\"c n x2611 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2612 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2645 y3fb3 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">196.853<span class=\"_ _567\"> </span></div></td><td class=\"c n x2646 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2647 y3fb3 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2648 y3fb3 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.444<span class=\"_ _567\"> </span></div></td><td class=\"c n x2649 y3fb3 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">268.950<span class=\"_ _567\"> </span></div></td><td class=\"c n x264a y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fb4 w753 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">d) Futures<span class=\"_ _567\"> </span></div></td><td class=\"c n x2619 y3fb4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261a y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261b y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261c y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261d y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261e y3fb4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261f y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2620 y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fb5 w2dd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">e) Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x2621 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2622 y3fb5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2623 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2624 y3fb5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2625 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2626 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2627 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2628 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fc9 w5a9 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">4. Merci<span class=\"_ _567\"> </span></div></td><td class=\"c n x264b y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x264c y3fc9 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x264d y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x264e y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x264f y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2650 y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2651 y3fc9 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2652 y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y425d w2dd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5. Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x263f y425d w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2640 y425d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2653 y425d w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2654 y425d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2655 y425d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2656 y425d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2657 y425d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2658 y425d w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x2659 y3de2 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">54.445<span class=\"_ _567\"> </span></div></td><td class=\"c n x265a y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x265b y3de2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">251.307<span class=\"_ _567\"> </span></div></td><td class=\"c n x265c y3de2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x265d y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">26.320<span class=\"_ _567\"> </span></div></td><td class=\"c n x265e y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.444<span class=\"_ _567\"> </span></div></td><td class=\"c n x265f y3de2 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">295.298<span class=\"_ _567\"> </span></div></td><td class=\"c n x2660 y3de2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table></div>A.2 <span class=\"_ _1d\"> </span>Derivati <span class=\"_ _24\"> </span>finanziari <span class=\"_ _24\"> </span>di <span class=\"_ _1d\"> </span>negoziazione: <span class=\"_ _24\"> </span>fair <span class=\"_ _1d\"> </span>value <span class=\"_ _24\"> </span>lordo <span class=\"_ _1d\"></span>positivo <span class=\"_ _24\"> </span>e <span class=\"_ _1d\"> </span>negat<span class=\"_ _b\"></span>ivo <span class=\"_ _1d\"> </span>- <span class=\"_ _24\"> </span>ripartizione <span class=\"_ _24\"> </span>per prodotti<span class=\"_ _567\"> </span><div class=\"gs14b\"><table class=\"s w755 h24d\" id=\"_f06be14d-c09c-4221-876c-f250b9514f21\"><tr><td></td><td></td><td></td><td class=\"c n x2661 y460c w27d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x2662 y460c w2b4 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"c n x2663 y460d w749 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Over the counter<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x2664 y460d w74a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Over the counter<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"t m0 x2323 h27 y460e ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 sottostanti/Tipologie derivati<span class=\"_ _567\"> </span></td><td></td><td class=\"c n x2665 y460f w74b h1a2\" colspan=\"2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Senza controparti centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x2666 y460f w74c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Mercati<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x25ec y460f w74b h1a2\" colspan=\"2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Senza controparti centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x25ed y460f w74c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Mercati<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x25ee y4610 w74d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Controparti centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x25ef y4610 w74e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Con accordi di</div></td><td class=\"t m0 x25f0 h27 y4611 ff6 fs16 fc0 sc0 ls0 ws0\">Senza accordi di </td><td class=\"t m0 x2667 h27 y4612 ff6 fs16 fc0 sc0 ls0 ws0\">organizzati<span class=\"_ _567\"> </span></td><td class=\"c n x25f2 y4610 w567 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Controparti centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x25f3 y4610 w604 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Con accordi di</div></td><td class=\"t m0 x25f4 h27 y4611 ff6 fs16 fc0 sc0 ls0 ws0\">Senza accordi di </td><td class=\"t m0 x25f5 h27 y4612 ff6 fs16 fc0 sc0 ls0 ws0\">organizzati<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x25f6 h27 y4613 ff6 fs16 fc0 sc0 ls0 ws0\">compensazione<span class=\"_ _567\"> </span></td><td class=\"t m0 x25f7 h27 y4613 ff6 fs16 fc0 sc0 ls0 ws0\">compensazione<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 x25f8 h27 y4613 ff6 fs16 fc0 sc0 ls0 ws0\">compensazione<span class=\"_ _567\"> </span></td><td class=\"t m0 x25f9 h27 y4613 ff6 fs16 fc0 sc0 ls0 ws0\">compensazione<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"t m0 xb73 h27 y4614 ff6 fs16 fc0 sc0 ls0 ws0\">1. Fair value positivo<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x2601 y3fc1 w750 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Opzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x2602 y3fc1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2603 y3fc1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2631 y3fc1 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9<span class=\"_ _567\"> </span></div></td><td class=\"c n x2632 y3fc1 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2633 y3fc1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2634 y3fc1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2635 y3fc1 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">27<span class=\"_ _567\"> </span></div></td><td class=\"c n x2636 y3fc1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y4615 w1ee h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Interest rate swap<span class=\"_ _567\"> </span></div></td><td class=\"c n x2668 y4615 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">172<span class=\"_ _567\"> </span></div></td><td class=\"c n x2669 y4615 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x266a y4615 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">262<span class=\"_ _567\"> </span></div></td><td class=\"c n x266b y4615 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x266c y4615 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">316<span class=\"_ _567\"> </span></div></td><td class=\"c n x266d y4615 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x266e y4615 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">288<span class=\"_ _567\"> </span></div></td><td class=\"c n x264a y4615 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y40f8 w756 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">c) Cross curr<span class=\"_ _2\"></span>ency swap<span class=\"_ _567\"> </span></div></td><td class=\"c n x266f y40f8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2670 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2671 y40f8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2672 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2673 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2674 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2675 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2676 y40f8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y4616 w757 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">d) Equity swap<span class=\"_ _567\"> </span></div></td><td class=\"c n x2677 y4616 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2678 y4616 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2679 y4616 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x267a y4616 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x267b y4616 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x267c y4616 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x267d y4616 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x267e y4616 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fac w758 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">e) Forward<span class=\"_ _567\"> </span></div></td><td class=\"c n x267f y3fac w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2680 y3fac w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2681 y3fac w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.103<span class=\"_ _567\"> </span></div></td><td class=\"c n x2682 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2683 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2684 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2685 y3fac wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.453<span class=\"_ _567\"> </span></div></td><td class=\"c n x2686 y3fac w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3f0e w759 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">f) Futures<span class=\"_ _567\"> </span></div></td><td class=\"c n x2687 y3f0e w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2688 y3f0e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2689 y3f0e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x268a y3f0e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x268b y3f0e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x268c y3f0e w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x268d y3f0e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x268e y3f0e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y431b w75a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">g) Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x268f y431b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2690 y431b w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2691 y431b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2692 y431b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2625 y431b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2626 y431b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2627 y431b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2628 y431b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41d2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x2693 y41d2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">172<span class=\"_ _567\"> </span></div></td><td class=\"c n x2694 y41d2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2695 y41d2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.374<span class=\"_ _567\"> </span></div></td><td class=\"c n x2696 y41d2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2697 y41d2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">316<span class=\"_ _567\"> </span></div></td><td class=\"c n x2698 y41d2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2699 y41d2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.768<span class=\"_ _567\"> </span></div></td><td class=\"c n x269a y41d2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y4617 ff6 fs16 fc0 sc0 ls0 ws0\">2. Fair value negativo<span class=\"_ _49f\"> </span> </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x2601 y4294 w750 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Opzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x2602 y4294 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2603 y4294 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2604 y4294 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2605 y4294 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2606 y4294 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2607 y4294 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2608 y4294 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2553 y4294 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y4618 w1ee h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Interest rate swap<span class=\"_ _567\"> </span></div></td><td class=\"c n x2668 y4618 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">262<span class=\"_ _567\"> </span></div></td><td class=\"c n x2669 y4618 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x266a y4618 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">175<span class=\"_ _567\"> </span></div></td><td class=\"c n x266b y4618 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x266c y4618 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">287<span class=\"_ _567\"> </span></div></td><td class=\"c n x266d y4618 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x266e y4618 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">321<span class=\"_ _567\"> </span></div></td><td class=\"c n x264a y4618 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fb3 w756 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">c) Cross curr<span class=\"_ _2\"></span>ency swap<span class=\"_ _567\"> </span></div></td><td class=\"c n x266f y3fb3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2670 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2671 y3fb3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2672 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2673 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2674 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2675 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2676 y3fb3 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y41fc w757 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">d) Equity swap<span class=\"_ _567\"> </span></div></td><td class=\"c n x2677 y41fc w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2678 y41fc w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2679 y41fc w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x267a y41fc w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x267b y41fc w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x267c y41fc w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x267d y41fc w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x267e y41fc w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y450d w758 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">e) Forward<span class=\"_ _567\"> </span></div></td><td class=\"c n x267f y450d w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2680 y450d w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2681 y450d w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.047<span class=\"_ _567\"> </span></div></td><td class=\"c n x2682 y450d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2683 y450d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x269b y450d w169 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">80<span class=\"_ _567\"> </span></div></td><td class=\"c n x2685 y450d wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x2686 y450d w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fc9 w759 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">f) Futures<span class=\"_ _567\"> </span></div></td><td class=\"c n x2687 y3fc9 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2688 y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2689 y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x268a y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x268b y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x268c y3fc9 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x268d y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x268e y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y4619 w75a h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">g) Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x268f y4619 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2690 y4619 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2691 y4619 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2692 y4619 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2625 y4619 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2626 y4619 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2627 y4619 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2628 y4619 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x2693 y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">262<span class=\"_ _567\"> </span></div></td><td class=\"c n x2694 y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2695 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.222<span class=\"_ _567\"> </span></div></td><td class=\"c n x2696 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2697 y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">287<span class=\"_ _567\"> </span></div></td><td class=\"c n x269c y3de2 w1be h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">80<span class=\"_ _567\"> </span></div></td><td class=\"c n x269d y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.586<span class=\"_ _567\"> </span></div></td><td class=\"c n x269e y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table></div>A.3 <span class=\"_ _2\"></span>Derivati <span class=\"_ _2\"></span>finanziari <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>negoziazione <span class=\"_ _2\"></span>OTC <span class=\"_ _2\"></span>\u2013 <span class=\"_ _2\"></span>valori <span class=\"_ _2\"></span>nozionali, <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value lor<span class=\"_ _2\"></span>do <span class=\"_ _2\"></span>positivo <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>negativo per controparti<span class=\"_ _567\"> </span><div class=\"gs14b\"><table class=\"s w75b h24e\" id=\"_606f03f3-a130-40dd-93fd-49896a813df5\"><tr><td class=\"c n x207d y461a w75c h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 sottostanti<span class=\"_ _567\"> </span></div></td><td class=\"c n x269f y461a w74d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Controparti centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a0 y461a w681 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a1 y461a w75d h1b2\"><div class=\"t m0 x2a1 h27 y3db0 ffb fs16 fc0 sc0 ls0 ws0\">Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a2 y461a w75e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Altri soggetti<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y461b ff6 fs16 fc0 sc0 ls0 ws0\">Contratti non rientranti in accordi di compensazione<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 xb73 h27 y461c ff6 fs16 fc0 sc0 ls0 ws0\">1) Titoli di debito e tassi d'interesse<span class=\"_ _3f4\"> </span> </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22eb y4281 w75f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">valore nozionale<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a3 y4281 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a4 y4281 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a5 y4281 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a6 y4281 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">54.445<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y44ac w760 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value positivo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a7 y44ac w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a8 y44ac w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a9 y44ac w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26aa y44ac wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">262<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y461d w4dc h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value negativo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ab y461d w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ac y461d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ad y461d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ae y461d wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">175<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y461e ff6 fs16 fc0 sc0 ls0 ws0\">2) Titoli di capitale e indici azionari<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22eb y44af w75f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">valore nozionale<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a3 y44af w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a4 y44af w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26af y44af w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8<span class=\"_ _567\"> </span></div></td><td class=\"c n x26b0 y44af w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y461f w760 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value positivo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a7 y461f w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a8 y461f w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26b1 y461f w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8<span class=\"_ _567\"> </span></div></td><td class=\"c n x26b2 y461f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y4238 w4dc h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value negativo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ab y4238 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ac y4238 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ad y4238 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26b3 y4238 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y4620 ff6 fs16 fc0 sc0 ls0 ws0\">3) V<span class=\"_ _2\"></span>alute e oro<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22eb y4375 w75f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">valore nozionale<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a3 y4375 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26b4 y4375 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">110.600<span class=\"_ _567\"> </span></div></td><td class=\"c n x26b5 y4375 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">54.633<span class=\"_ _567\"> </span></div></td><td class=\"c n x26b6 y4375 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">31.620<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y4621 w760 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value positivo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a7 y4621 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26b7 y4621 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">890<span class=\"_ _567\"> </span></div></td><td class=\"c n x26b8 y4621 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">102<span class=\"_ _567\"> </span></div></td><td class=\"c n x26b9 y4621 wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">111<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y4622 w4dc h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value negativo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ab y4622 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ba y4622 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">171<span class=\"_ _567\"> </span></div></td><td class=\"c n x26bb y4622 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">63<span class=\"_ _567\"> </span></div></td><td class=\"c n x26bc y4622 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">813<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y4623 ff6 fs16 fc0 sc0 ls0 ws0\">4) Merci<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22eb y4118 w75f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">valore nozionale<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a3 y4118 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a4 y4118 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a5 y4118 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26bd y4118 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y42d2 w760 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">fair value positivo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a7 y42d2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a8 y42d2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a9 y42d2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26be y42d2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y3f5f w4dc h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">fair value negativo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ab y3f5f w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ac y3f5f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ad y3f5f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26b3 y3f5f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y4624 ff6 fs16 fc0 sc0 ls0 ws0\">5) Altri<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22eb y41a3 w75f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">valore nozionale<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a3 y41a3 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a4 y41a3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a5 y41a3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26bd y41a3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y42c5 w760 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">fair value positivo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a7 y42c5 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a8 y42c5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a9 y42c5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26be y42c5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y3de2 w4dc h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">fair value negativo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ab y3de2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ac y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ad y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26b3 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 h2c ff1d fs16 fc2 sc0 ls0 ws0 gs1002\">segue <span class=\"ff12\">\u2192<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h2c ff20 fs16 fc2 sc0 ls0 ws0 gs1004\">\u2190<span class=\"ff1d\"> segue<span class=\"_ _567\"> </span></span></div><div class=\"gs1005\"><table class=\"s w761 h24f\" id=\"_191ce604-6614-4979-8b25-9d62f01c3c50\"><tr><td class=\"t m0 xb73 h27 y4625 ff6 fs16 fc0 sc0 ls0 ws0\">Contratti rientranti in accordi di compensazione<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 xb73 h27 y4626 ff6 fs16 fc0 sc0 ls0 ws0\">1) Titoli di debito e tassi d'interesse<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22eb y4627 w75f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">valore nozionale<span class=\"_ _567\"> </span></div></td><td class=\"c n x26bf y4627 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">54.445<span class=\"_ _567\"> </span></div></td><td class=\"c n x26c0 y4627 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26c1 y4627 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2314 y4627 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y4628 w760 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value positivo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26c2 y4628 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">172<span class=\"_ _567\"> </span></div></td><td class=\"c n x26c3 y4628 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26c4 y4628 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26c5 y4628 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y461d w4dc h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value negativo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26c6 y461d w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">262<span class=\"_ _567\"> </span></div></td><td class=\"c n x26c7 y461d w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26c8 y461d w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26c9 y461d w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4629 w762 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2) Titoli di capitale e indici azionari<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ca y4629 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22eb y44af w75f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">valore nozionale<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cb y44af w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cc y44af w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cd y44af w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ce y44af w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y461f w760 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value positivo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cf y461f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d0 y461f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d1 y461f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d2 y461f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y4238 w4dc h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value negativo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d3 y4238 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d4 y4238 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d5 y4238 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2395 y4238 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y462a w763 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3) V<span class=\"_ _2\"></span>alute e oro<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d6 y462a w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22eb y4375 w75f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">valore nozionale<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cb y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cc y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cd y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ce y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y4621 w760 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value positivo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cf y4621 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d0 y4621 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d1 y4621 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d2 y4621 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y4622 w4dc h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value negativo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d3 y4622 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d4 y4622 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d5 y4622 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2395 y4622 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y462b w764 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4) Merci<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d7 y462b w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22eb y462c w75f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">valore nozionale<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cb y462c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cc y462c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cd y462c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ce y462c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y462d w760 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value positivo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cf y462d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d0 y462d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d1 y462d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d2 y462d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y3f5f w4dc h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">fair value negativo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d3 y3f5f w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d4 y3f5f w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d5 y3f5f w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2395 y3f5f w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y462e w765 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5) Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d8 y462e w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d9 y462e w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26da y462e w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26db y462e w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y41a3 w75f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">valore nozionale<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cb y41a3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cc y41a3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cd y41a3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ce y41a3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y42c5 w760 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">fair value positivo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cf y42c5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d0 y42c5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d1 y42c5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d2 y42c5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y3de2 w4dc h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">fair value negativo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d3 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d4 y3de2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d5 y3de2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2395 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table></div>A.4 Vita residua dei derivati finanziari OTC: valori nozionali <div class=\"gs14b\"><table class=\"s w766 h250\" id=\"_3a7449c4-d8a4-4b21-9c64-36be2cef2006\"><tr><td class=\"c n x207d y462f w767 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Sottostanti/Vita residua<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x26dc y462f w768 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Fino a 1 anno<span class=\"_ _567\"> </span></div></td><td class=\"c n x26dd y462f w769 h1b2\"><div class=\"t m0 x2a1 h27 y3db0 ffb fs16 fc0 sc0 ls0 ws0\">Oltre 1 anno e fino a 5 anni<span class=\"_ _567\"> </span></div></td><td class=\"c n x26de y462f w76a h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Oltre 5 anni<span class=\"_ _567\"> </span></div></td><td class=\"c n x26df y462f w1e1 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4630 w76b h1bd\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">A.1 Derivati finanziari su titoli di debito e tassi di interesse<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x26e0 y4630 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">29.727<span class=\"_ _567\"> </span></div></td><td class=\"c n x26e1 y4630 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">75.614<span class=\"_ _567\"> </span></div></td><td class=\"c n x26e2 y4630 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.549<span class=\"_ _567\"> </span></div></td><td class=\"c n x656 y4630 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">108.890<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4631 w76c h1bd\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">A.2 Derivati finanziari su titoli di capitale ed indici azionari<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x26e3 y4631 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26e4 y4631 w222 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9<span class=\"_ _567\"> </span></div></td><td class=\"c n x26e5 y4631 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x212b y4631 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4574 w76d h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">A.3 Derivati finanziari su valute e oro<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x26e6 y4574 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">196.853<span class=\"_ _567\"> </span></div></td><td class=\"c n x26e7 y4574 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26e8 y4574 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26e9 y4574 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">196.853<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y420b w76e h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">A.4 Derivati finanziari su merci<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x26ea y420b w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26eb y420b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ec y420b w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ed y420b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y420c w215 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">A.5 Altri derivati finanziari<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x26ea y420c w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26eb y420c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ec y420c w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ed y420c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y435e w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ee y435e wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ef y435e w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">226.580<span class=\"_ _567\"> </span></div></td><td class=\"c n x26f0 y435e w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">75.623<span class=\"_ _567\"> </span></div></td><td class=\"c n x26f1 y435e w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.549<span class=\"_ _567\"> </span></div></td><td class=\"c n x951 y435e w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">305.752<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ee y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ef y3de2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">273.877<span class=\"_ _567\"> </span></div></td><td class=\"c n x26f0 y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">45.489<span class=\"_ _567\"> </span></div></td><td class=\"c n x26f1 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.695<span class=\"_ _567\"> </span></div></td><td class=\"c n x951 y3de2 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">323.061<span class=\"_ _567\"> </span></div></td></tr></table></div>1.3.2  Le coperture contabili<span class=\"_ _567\"> </span>Informazioni di natura qualitativa<span class=\"_ _567\"> </span>A. Attivit\u00e0 di copertura del Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span>Il Gruppo ha posto in essere operazioni di copertura di Fair V<span class=\"_ _a\"></span>alue con approccio micro-hedge<span class=\"_ _567\"> </span>e macro-hedge per gestir<span class=\"_ _2\"></span>e il rischio tasso del banking book.<span class=\"_ _567\"> </span>B. Attivit\u00e0 di copertura dei flussi finanziari<span class=\"_ _567\"> </span>Nell\u2019ottica <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>una <span class=\"_ _8\"></span>gestione <span class=\"_ _1d\"></span>atta <span class=\"_ _1d\"></span>a <span class=\"_ _8\"></span>ridurre <span class=\"_ _8\"></span>l\u2019esposizione <span class=\"_ _1d\"></span>a <span class=\"_ _8\"></span>variazioni <span class=\"_ _1d\"></span>avverse <span class=\"_ _1d\"></span>dei <span class=\"_ _8\"></span>flussi <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>cassa<span class=\"_ _567\"> </span>attesi, <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>Gruppo <span class=\"_ _b\"></span>svolge <span class=\"_ _8\"></span>all\u2019occorrenza <span class=\"_ _8\"></span>anche <span class=\"_ _8\"></span>l\u2019attivit\u00e0 <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>copertura <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>tipo <span class=\"_ _8\"></span>Cash <span class=\"_ _8\"></span>Flow <span class=\"_ _8\"></span>Hedge;<span class=\"_ _567\"> </span>l\u2019obiettivo <span class=\"_ _24\"></span>\u00e8 <span class=\"_ _1d\"></span>quello <span class=\"_ _24\"> </span>di <span class=\"_ _24\"></span>stabilizzare <span class=\"_ _1d\"></span>i <span class=\"_ _24\"></span>flussi <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>cassa <span class=\"_ _24\"> </span>dello <span class=\"_ _24\"></span>strumento <span class=\"_ _24\"></span>coperto <span class=\"_ _1d\"></span>con <span class=\"_ _24\"> </span>i <span class=\"_ _24\"></span>flussi <span class=\"_ _24\"></span>dello<span class=\"_ _567\"> </span>strumento di copertura.<span class=\"_ _567\"> </span>D. Strumenti di copertura<span class=\"_ _567\"> </span>Come strumenti di copertura si utilizzano strumenti derivati, rappresentati da Inter<span class=\"_ _2\"></span>est Rate<span class=\"_ _567\"> </span>Swap impiegati al fine della copertura del solo rischio di tasso di interesse.<span class=\"_ _567\"> </span><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gs1007\">E. Elementi coperti<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs1008\">Ad oggi gli strumenti coperti si riferiscono alle seguenti categorie:</div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs1009\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">impieghi a tasso fisso (obbligazioni) tramite micro-copertur<span class=\"_ _2\"></span>e specifiche;</span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs100a\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">impieghi a tasso fisso (finanziamenti) tramite macro-copertur<span class=\"_ _2\"></span>e di portafoglio.<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws14 gs100b\">Come strumenti di copertura si utilizzano strumenti derivati, rappresentati da Inter<span class=\"_ _2\"></span>est Rate </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs100c\">Swap impiegati al fine della copertura del solo rischio di tasso di interesse.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws100 gs100d\">Il Gruppo ha predisposto un modello in grado di gestir<span class=\"_ _2\"></span>e l\u2019hedge accounting coerentemente con </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws131 gs100e\">la normativa di riferimento dettata dai principi contabili Internazionali. La metodologia utilizzata </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs100f\">per effettuar<span class=\"_ _2\"></span>e i test di efficacia \u00e8 il \u201cDollar Offset Method\u201d (hedge ratio) su base cumulativa.<span class=\"_ _567\"> </span></div>Informazioni di natura quantitativa<span class=\"_ _567\"> </span>A. Derivati finanziari di copertura<span class=\"_ _567\"> </span>A.1 Derivati finanziari di copertura: valori nozionali di fine periodo<span class=\"_ _567\"> </span><div class=\"gs14b\"><table class=\"s w76f h251\" id=\"_8f260196-f845-457d-b5c7-115a744fbf52\"><tr><td></td><td></td><td></td><td class=\"c n x2661 y4632 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x2662 y4632 w2b4 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x207d y4633 w770 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 sottostanti/Tipologie derivati<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x26f2 y4633 w749 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Over the counter<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x26f3 y4633 w749 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Over the counter<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c n x2665 y4608 w74b h1a2\" colspan=\"2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Senza controparti centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x2666 y4608 w74c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Mercati<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x25ec y4608 w74b h1a2\" colspan=\"2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Senza controparti centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x25ed y4608 w74c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Mercati<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x25ee y40fe w74d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Controparti centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x25ef y40fe w74e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Con accordi di</div></td><td class=\"t m0 x25f0 h27 y4634 ff6 fs16 fc0 sc0 ls0 ws0\">Senza accordi di </td><td class=\"t m0 x2667 h27 y4635 ff6 fs16 fc0 sc0 ls0 ws0\">organizzati<span class=\"_ _567\"> </span></td><td class=\"c n x25f2 y40fe w567 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Controparti centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x25f3 y40fe w604 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Con accordi di</div></td><td class=\"t m0 x25f4 h27 y4634 ff6 fs16 fc0 sc0 ls0 ws0\">Senza accordi di </td><td class=\"t m0 x25f5 h27 y4635 ff6 fs16 fc0 sc0 ls0 ws0\">organizzati<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x25f6 h27 y4636 ff6 fs16 fc0 sc0 ls0 ws0\">compensazione<span class=\"_ _567\"> </span></td><td class=\"t m0 x25f7 h27 y4636 ff6 fs16 fc0 sc0 ls0 ws0\">compensazione<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 x25f8 h27 y4636 ff6 fs16 fc0 sc0 ls0 ws0\">compensazione<span class=\"_ _567\"> </span></td><td class=\"t m0 x25f9 h27 y4636 ff6 fs16 fc0 sc0 ls0 ws0\">compensazione<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"c n x304 y40f6 w74f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Titoli di debito e tassi d'interesse<span class=\"_ _567\"> </span></div></td><td class=\"c n x26f4 y40f6 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.605.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x26f5 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26f6 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26f7 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26f8 y40f6 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.055.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x26f9 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26fa y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26fb y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fa4 w750 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Opzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x2602 y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2603 y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2604 y3fa4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26fc y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26fd y3fa4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26fe y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ff y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2700 y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fa5 w751 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Swap<span class=\"_ _567\"> </span></div></td><td class=\"c n x2701 y3fa5 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.605.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x2702 y3fa5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2703 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2704 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2705 y3fa5 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.055.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x2706 y3fa5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2707 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2708 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fa6 w752 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) Forward<span class=\"_ _567\"> </span></div></td><td class=\"c n x2611 y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2612 y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2613 y3fa6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2709 y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x270a y3fa6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x270b y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x270c y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x270d y3fa6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fa7 w753 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">d) Futures<span class=\"_ _567\"> </span></div></td><td class=\"c n x2619 y3fa7 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261a y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261b y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x270e y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261d y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261e y3fa7 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x270f y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2710 y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fa8 w2dd h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">e) Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x2621 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2622 y3fa8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2623 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2711 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2712 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2713 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2714 y3fa8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x267e y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40f8 w754 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Titoli di capitale e indici azionari<span class=\"_ _567\"> </span></div></td><td class=\"c n x2629 y40f8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x262a y40f8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2715 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2716 y40f8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2717 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2718 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2719 y40f8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x271a y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fab w750 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Opzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x2602 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2603 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2604 y3fab w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26fc y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26fd y3fab w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26fe y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ff y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2700 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fac w751 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Swap<span class=\"_ _567\"> </span></div></td><td class=\"c n x2637 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2638 y3fac w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2639 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x271b y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x263b y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x263c y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x268d y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x263e y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y40fa w752 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">c) Forward<span class=\"_ _567\"> </span></div></td><td class=\"c n x2611 y40fa w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2612 y40fa w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2613 y40fa w178 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2709 y40fa w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x270a y40fa w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x270b y40fa w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x270c y40fa w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x270d y40fa w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fc5 w753 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">d) Futures<span class=\"_ _567\"> </span></div></td><td class=\"c n x2619 y3fc5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261a y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261b y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x270e y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261d y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261e y3fc5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x270f y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2710 y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3faf w2dd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">e) Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x2621 y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2622 y3faf w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2623 y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2711 y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2712 y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2713 y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2714 y3faf w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x267e y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fb0 w47b h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3. V<span class=\"_ _2\"></span>alute e oro<span class=\"_ _567\"> </span></div></td><td class=\"c n x263f y3fb0 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2640 y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2653 y3fb0 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x271c y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2655 y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2656 y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x271d y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2330 y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fb1 w750 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) Opzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x2602 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2603 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2604 y3fb1 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26fc y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26fd y3fb1 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26fe y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ff y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2700 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fb2 w751 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) Swap<span class=\"_ _567\"> </span></div></td><td class=\"c n x2637 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2638 y3fb2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2639 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x271b y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x263b y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x263c y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x268d y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x263e y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fb3 w752 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">c) Forward<span class=\"_ _567\"> </span></div></td><td class=\"c n x2611 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2612 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2613 y3fb3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2709 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x270a y3fb3 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x270b y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x270c y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x270d y3fb3 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fb4 w753 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">d) Futures<span class=\"_ _567\"> </span></div></td><td class=\"c n x2619 y3fb4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261a y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261b y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x270e y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261d y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261e y3fb4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x270f y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2710 y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fb5 w2dd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">e) Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x2621 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2622 y3fb5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2623 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2711 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2712 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2713 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2714 y3fb5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x267e y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fc9 w5a9 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">4. Merci<span class=\"_ _567\"> </span></div></td><td class=\"c n x264b y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x264c y3fc9 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x264d y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x271e y3fc9 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x271f y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2720 y3fc9 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2721 y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2722 y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y425d w2dd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5. Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x263f y425d w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2640 y425d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2653 y425d w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x271c y425d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2655 y425d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2656 y425d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x271d y425d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2330 y425d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x2723 y3de2 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.605.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x2724 y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2725 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2726 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2727 y3de2 w406 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.055.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x14e3 y3de2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2728 y3de2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2729 y3de2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table></div>A.2 Derivati finanziari di copertura: fair value lordo positivo e negativo -<span class=\"_ _567\"> </span>ripartizione per prodotti<span class=\"_ _567\"> </span><div class=\"gs14b\"><table class=\"s w771 h24d\" id=\"_8a117437-7f64-4b89-85cf-d11bd2a196ed\"><tr><td></td><td></td><td></td><td class=\"c n x25e6 y460c w27d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x25e7 y460c w2b4 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x207d y460d w770 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 sottostanti/Tipologie derivati<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x26f2 y460d w749 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Over the counter<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x26f3 y460d w749 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Over the counter<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c n x25ea y460f w74b h1a2\" colspan=\"2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Senza controparti centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x25eb y460f w74c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Mercati<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x272a y460f w74b h1a2\" colspan=\"2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Senza controparti centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x272b y460f w74c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Mercati<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x25ee y4610 w74d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Controparti centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x25ef y4610 w74e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Con accordi di</div></td><td class=\"t m0 x272c h27 y4611 ff6 fs16 fc0 sc0 ls0 ws0\">Senza accordi di </td><td class=\"t m0 x25f1 h27 y4612 ff6 fs16 fc0 sc0 ls0 ws0\">organizzati<span class=\"_ _567\"> </span></td><td class=\"c n x272d y4610 w567 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Controparti centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x272e y4610 w604 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Con accordi di</div></td><td class=\"t m0 x25f4 h27 y4611 ff6 fs16 fc0 sc0 ls0 ws0\">Senza accordi di </td><td class=\"t m0 x272f h27 y4612 ff6 fs16 fc0 sc0 ls0 ws0\">organizzati<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x25f6 h27 y4613 ff6 fs16 fc0 sc0 ls0 ws0\">compensazione<span class=\"_ _567\"> </span></td><td class=\"t m0 xb74 h27 y4613 ff6 fs16 fc0 sc0 ls0 ws0\">compensazione<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 x2730 h27 y4613 ff6 fs16 fc0 sc0 ls0 ws0\">compensazione<span class=\"_ _567\"> </span></td><td class=\"t m0 x2731 h27 y4613 ff6 fs16 fc0 sc0 ls0 ws0\">compensazione<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"c n x304 y4637 w451 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Fair value positivo<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x22a4 y4638 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2732 y4638 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y3fc1 w750 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Opzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x2733 y3fc1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2734 y3fc1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2735 y3fc1 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2736 y3fc1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2737 y3fc1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2738 y3fc1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x22eb y4615 w1ee h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Interest rate swap<span class=\"_ _567\"> </span></div></td><td class=\"c n x2739 y4615 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">40.307<span class=\"_ _567\"> </span></div></td><td class=\"c n x273a y4615 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x273b y4615 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x273c y4615 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x273d y4615 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12.578<span class=\"_ _567\"> </span></div></td><td class=\"c n x273e y4615 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x273f y4615 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">40.307<span class=\"_ _567\"> </span></div></td><td class=\"c n x2740 y4615 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12.578<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y40f8 w756 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">c) Cross curr<span class=\"_ _2\"></span>ency swap<span class=\"_ _567\"> </span></div></td><td class=\"c n x2741 y40f8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2742 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2743 y40f8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2744 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2745 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2746 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2747 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2748 y40f8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y4616 w757 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">d) Equity swap<span class=\"_ _567\"> </span></div></td><td class=\"c n x2749 y4616 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x274a y4616 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x274b y4616 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x274c y4616 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x274d y4616 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x274e y4616 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x274f y4616 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2750 y4616 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y3fac w758 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">e) Forward<span class=\"_ _567\"> </span></div></td><td class=\"c n x2751 y3fac w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2752 y3fac w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2753 y3fac w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2754 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2755 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2756 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2757 y3fac w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2758 y3fac w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y3f0e w759 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">f) Futures<span class=\"_ _567\"> </span></div></td><td class=\"c n x2759 y3f0e w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x275a y3f0e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x275b y3f0e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x275c y3f0e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x275d y3f0e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x275e y3f0e w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22f2 y3f0e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x275f y3f0e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y4639 w75a h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">g) Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x2760 y4639 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2761 y4639 w178 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2762 y4639 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2763 y4639 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2764 y4639 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2765 y4639 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2766 y463a w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2767 y463a w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41d2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x2659 y41d2 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">40.307<span class=\"_ _567\"> </span></div></td><td class=\"c n x265a y41d2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2768 y41d2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2696 y41d2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2769 y41d2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">12.578<span class=\"_ _567\"> </span></div></td><td class=\"c n x276a y41d2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x276b y41d2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">40.307<span class=\"_ _567\"> </span></div></td><td class=\"c n x276c y41d2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">12.578<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y4617 ff6 fs16 fc0 sc0 ls0 ws0\">2. Fair value negativo<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22eb y4294 w750 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Opzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x2733 y4294 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2734 y4294 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2735 y4294 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2736 y4294 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2737 y4294 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2738 y4294 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2505 y4294 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x276d y4294 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y4618 w1ee h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Interest rate swap<span class=\"_ _567\"> </span></div></td><td class=\"c n x276e y4618 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9.071<span class=\"_ _567\"> </span></div></td><td class=\"c n x276f y4618 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2770 y4618 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2771 y4618 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2772 y4618 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">19.287<span class=\"_ _567\"> </span></div></td><td class=\"c n x2773 y4618 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2774 y4618 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9.071<span class=\"_ _567\"> </span></div></td><td class=\"c n x2775 y4618 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">19.287<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y3fb3 w756 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">c) Cross curr<span class=\"_ _2\"></span>ency swap<span class=\"_ _567\"> </span></div></td><td class=\"c n x2741 y3fb3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2742 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2743 y3fb3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2744 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2745 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2746 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2747 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2748 y3fb3 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y41fc w757 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">d) Equity swap<span class=\"_ _567\"> </span></div></td><td class=\"c n x2749 y41fc w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x274a y41fc w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x274b y41fc w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x274c y41fc w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x274d y41fc w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x274e y41fc w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x274f y41fc w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2750 y41fc w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y450d w758 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">e) Forward<span class=\"_ _567\"> </span></div></td><td class=\"c n x2751 y450d w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2752 y450d w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2753 y450d w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2754 y450d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2755 y450d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2756 y450d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2757 y450d w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2758 y450d w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y3fc9 w759 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">f) Futures<span class=\"_ _567\"> </span></div></td><td class=\"c n x2759 y3fc9 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x275a y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x275b y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x275c y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x275d y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x275e y3fc9 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22f2 y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x275f y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y463b w75a h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">g) Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x2760 y463b w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2761 y463b w178 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2762 y463b w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2763 y463b w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2764 y463b w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2765 y463b w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2766 y4324 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2767 y4324 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x2776 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">9.071<span class=\"_ _567\"> </span></div></td><td class=\"c n x2777 y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2778 y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2779 y3de2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x277a y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">19.287<span class=\"_ _567\"> </span></div></td><td class=\"c n x277b y3de2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x277c y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">9.071<span class=\"_ _567\"> </span></div></td><td class=\"c n x277d y3de2 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">19.287<span class=\"_ _567\"> </span></div></td></tr></table></div>A.3 <span class=\"_ _8\"></span>Derivati <span class=\"_ _b\"></span>finanziari <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>copertura <span class=\"_ _8\"></span>OTC <span class=\"_ _b\"></span>\u2013 <span class=\"_ _8\"></span>valori <span class=\"_ _8\"></span>nozionali, <span class=\"_ _b\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>lordo <span class=\"_ _b\"></span>positivo <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>negativo<span class=\"_ _567\"> </span> per controparti<span class=\"_ _567\"> </span><div class=\"gs14b\"><table class=\"s w772 h24e\" id=\"_b0f20980-179a-424c-97ad-15fb9680ccf6\"><tr><td class=\"c n x207d y461a w75c h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 sottostanti<span class=\"_ _567\"> </span></div></td><td class=\"c n x269f y461a w74d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Controparti centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a0 y461a w681 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a1 y461a w75d h1b2\"><div class=\"t m0 x2a1 h27 y3db0 ffb fs16 fc0 sc0 ls0 ws0\">Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a2 y461a w75e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Altri soggetti<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y461b ff6 fs16 fc0 sc0 ls0 ws0\">Contratti non rientranti in accordi di compensazione<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 xb73 h27 y461c ff6 fs16 fc0 sc0 ls0 ws0\">1) Titoli di debito e tassi d'interesse<span class=\"_ _3f4\"> </span> </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22eb y4281 w75f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">valore nozionale<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a3 y4281 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a4 y4281 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x277e y4281 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x275f y4281 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y44ac w760 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value positivo<span class=\"_ _567\"> </span></div></td><td class=\"c n x277f y44ac w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x2780 y44ac w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2781 y44ac w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2782 y44ac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y461d w4dc h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value negativo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ab y461d w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ac y461d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2783 y461d w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2784 y461d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4629 w762 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2) Titoli di capitale e indici azionari<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2785 y4629 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2786 y4629 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2787 y4629 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y44af w75f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">valore nozionale<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a3 y44af w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a4 y44af w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a5 y44af w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26bd y44af w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y461f w760 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value positivo<span class=\"_ _567\"> </span></div></td><td class=\"c n x277f y461f w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x2780 y461f w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2788 y461f w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2789 y461f w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y4238 w4dc h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value negativo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ab y4238 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ac y4238 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ad y4238 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26b3 y4238 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y462a w763 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3) V<span class=\"_ _2\"></span>alute e oro<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x651 y462a w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x278a y462a w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x278b y462a w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y4375 w75f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">valore nozionale<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a3 y4375 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a4 y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a5 y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26bd y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y4621 w760 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value positivo<span class=\"_ _567\"> </span></div></td><td class=\"c n x277f y4621 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x2780 y4621 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2788 y4621 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2789 y4621 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y4622 w4dc h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value negativo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ab y4622 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ac y4622 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ad y4622 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26b3 y4622 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y4623 ff6 fs16 fc0 sc0 ls0 ws0\">4) Merci<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22eb y4118 w75f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">valore nozionale<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a3 y4118 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a4 y4118 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a5 y4118 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26bd y4118 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y42d2 w760 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">fair value positivo<span class=\"_ _567\"> </span></div></td><td class=\"c n x277f y42d2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x2780 y42d2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2788 y42d2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2789 y42d2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y3f5f w4dc h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">fair value negativo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ab y3f5f w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ac y3f5f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ad y3f5f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26b3 y3f5f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y4624 ff6 fs16 fc0 sc0 ls0 ws0\">5) Altri<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22eb y41a3 w75f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">valore nozionale<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a3 y41a3 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a4 y41a3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a5 y41a3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26bd y41a3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y42c5 w760 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">fair value positivo<span class=\"_ _567\"> </span></div></td><td class=\"c n x277f y42c5 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x2780 y42c5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2788 y42c5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2789 y42c5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y3de2 w4dc h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">fair value negativo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ab y3de2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ac y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ad y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26b3 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 h2c ff1d fs16 fc2 sc0 ls0 ws0 gs1002\">segue <span class=\"ff12\">\u2192<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h2c ff20 fs16 fc2 sc0 ls0 ws0 gs1022\">\u2190<span class=\"ff1d\"> segue<span class=\"_ _567\"> </span></span></div><div class=\"gs1005\"><table class=\"s w773 h24f\" id=\"_4bba8f75-a073-4c1f-95b0-ff9256560130\"><tr><td class=\"t m0 xb73 h27 y463c ff6 fs16 fc0 sc0 ls0 ws0\">Contratti rientranti in accordi di compensazione<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 xb73 h27 y463d ff6 fs16 fc0 sc0 ls0 ws0\">1) Titoli di debito e tassi d'interesse<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22eb y463e w75f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">valore nozionale<span class=\"_ _567\"> </span></div></td><td class=\"c n x278c y463e w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.605.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x278d y463e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x278e y463e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x278f y463e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y4628 w760 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value positivo<span class=\"_ _567\"> </span></div></td><td class=\"c n x2790 y4628 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">40.307<span class=\"_ _567\"> </span></div></td><td class=\"c n x2791 y4628 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2792 y4628 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2793 y4628 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y461d w4dc h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value negativo<span class=\"_ _567\"> </span></div></td><td class=\"c n x2794 y461d w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9.071<span class=\"_ _567\"> </span></div></td><td class=\"c n x2795 y461d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2796 y461d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2797 y461d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y463f ff6 fs16 fc0 sc0 ls0 ws0\">2) Titoli di capitale e indici azionari<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22eb y44af w75f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">valore nozionale<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cb y44af w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cc y44af w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cd y44af w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ce y44af w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y461f w760 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value positivo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cf y461f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d0 y461f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d1 y461f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d2 y461f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y4238 w4dc h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value negativo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d3 y4238 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d4 y4238 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d5 y4238 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2395 y4238 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y4640 ff6 fs16 fc0 sc0 ls0 ws0\">3) V<span class=\"_ _2\"></span>alute e oro<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22eb y4375 w75f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">valore nozionale<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cb y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cc y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cd y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ce y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y4621 w760 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value positivo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cf y4621 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d0 y4621 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d1 y4621 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d2 y4621 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y4137 w4dc h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value negativo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d3 y4137 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d4 y4137 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d5 y4137 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2395 y4137 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y4641 ff6 fs16 fc0 sc0 ls0 ws0\">4) Merci<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22eb y462c w75f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">valore nozionale<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cb y462c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cc y462c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cd y462c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ce y462c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y4642 w760 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value positivo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cf y4642 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d0 y4642 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d1 y4642 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d2 y4642 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y3f5f w4dc h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">fair value negativo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d3 y3f5f w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d4 y3f5f w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d5 y3f5f w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2395 y3f5f w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y4643 ff6 fs16 fc0 sc0 ls0 ws0\">5) Altri<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22eb y41a3 w75f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">valore nozionale<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cb y41a3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cc y41a3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cd y41a3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ce y41a3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y42c5 w760 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">fair value positivo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cf y42c5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d0 y42c5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d1 y42c5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d2 y42c5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y3de2 w4dc h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">fair value negativo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d3 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d4 y3de2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d5 y3de2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2395 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gs1036\">A.4 Vita residua dei derivati finanziari di copertura OTC: valori nozionali </div><div class=\"gs14b\"><table class=\"s w774 h250\" id=\"_5b3527aa-a2fa-4cc3-959b-8daaa663440e\"><tr><td class=\"c n x207d y462f w767 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Sottostanti/Vita residua<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2798 y462f w768 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Fino a 1 anno<span class=\"_ _567\"> </span></div></td><td class=\"c n x2799 y462f w769 h1b2\"><div class=\"t m0 x2a1 h27 y3db0 ffb fs16 fc0 sc0 ls0 ws0\">Oltre 1 anno e fino a 5 anni<span class=\"_ _567\"> </span></div></td><td class=\"c n x279a y462f w76a h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Oltre 5 anni<span class=\"_ _567\"> </span></div></td><td class=\"c n x279b y462f w1e1 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4630 w76b h1bd\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">A.1 Derivati finanziari su titoli di debito e tassi di interesse<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x279c y4630 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x279d y4630 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">550.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x279e y4630 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.055.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x279f y4630 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.605.000<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4631 w76c h1bd\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">A.2 Derivati finanziari su titoli di capitale ed indici azionari<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x27a0 y4631 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27a1 y4631 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27a2 y4631 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27a3 y4631 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4574 w76d h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">A.3 Derivati finanziari su valute e oro<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x27a4 y4574 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27a5 y4574 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27a6 y4574 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27a7 y4574 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y420b w76e h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">A.4 Derivati finanziari su merci<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x27a0 y420b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27a1 y420b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27a2 y420b w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27a3 y420b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y420c w215 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">A.5 Altri derivati finanziari<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x27a8 y420c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27a9 y420c w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27aa y420c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27ab y420c w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y435e w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ee y435e wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x27ac y435e w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27ad y435e w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">550.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x27ae y435e w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.055.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x27af y435e w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.605.000<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ee y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td class=\"c n x27ac y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27ad y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">410.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x27b0 y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">645.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x27b1 y3de2 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.055.000<span class=\"_ _567\"> </span></div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-708": {
   "value": "2.1 Attivit\u00e0 finanziarie detenute per la negoziazione: composizione merceologica<span class=\"_ _567\"> </span><table class=\"s w27c h1c6\" id=\"_3828f316-c366-4bee-a01b-6b382a70a7b9\"><tr><td class=\"t m0 x547 h27 y3fa0 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"c n x873 y3fa1 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x874 y3fa1 w27e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"c n x875 y3fa2 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x876 y3fa2 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x877 y3fa2 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td class=\"c n x878 y3fa2 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x879 y3fa2 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x87a y3fa2 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fa3 w27f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x87b y3fa3 w280 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x87c y3fa3 w281 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fa4 w282 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Titoli di debito<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x87d y3fa4 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.824<span class=\"_ _567\"> </span></div></td><td class=\"c n x87e y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x87f y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x880 y3fa4 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.531<span class=\"_ _567\"> </span></div></td><td class=\"c n x881 y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x882 y3fa4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fa5 w283 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 Titoli strutturati<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x884 y3fa5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x885 y3fa5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x886 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x887 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x888 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x889 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fa6 w284 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.2 Altri titoli di debito<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x88a y3fa6 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.824<span class=\"_ _567\"> </span></div></td><td class=\"c n x88b y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x88c y3fa6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x88d y3fa6 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.531<span class=\"_ _567\"> </span></div></td><td class=\"c n x88e y3fa6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x88f y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fa7 w285 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Titoli di capitale<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x890 y3fa7 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.835<span class=\"_ _567\"> </span></div></td><td class=\"c n x891 y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x892 y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x893 y3fa7 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.472<span class=\"_ _567\"> </span></div></td><td class=\"c n x894 y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x895 y3fa7 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fa8 w286 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3. Quote di O.I.C.R.<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x896 y3fa8 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">158<span class=\"_ _567\"> </span></div></td><td class=\"c n x897 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x898 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x899 y3fa8 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">126<span class=\"_ _567\"> </span></div></td><td class=\"c n x89a y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x89b y3fa8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fa9 w287 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">4. Finanziamenti<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x89c y3fa9 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x89d y3fa9 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x89e y3fa9 w179 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x89f y3faa w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a0 y3faa w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a1 y3faa w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fab w288 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.1 Pronti contr<span class=\"_ _2\"></span>o termine<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8a2 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a3 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a4 y3fab w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a5 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a6 y3fab w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a7 y3fab w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fac w289 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.2 Altri<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8a8 y3fac w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a9 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8aa y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a5 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a6 y3fac w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a7 y3fac w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fad w28a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A)<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8ab y3fad w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.817<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ac y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ad y3fad w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ae y3fad w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">7.129<span class=\"_ _567\"> </span></div></td><td class=\"c n x8af y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8b0 y3fad w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y3fae ff6 fs16 fc0 sc0 ls0 ws0\">B. Strumenti derivati<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y3faf w28b h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">1. Derivati finanziari<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8b1 y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8b2 y3faf wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">468<span class=\"_ _567\"> </span></div></td><td class=\"c n x8b3 y3faf wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.077<span class=\"_ _567\"> </span></div></td><td class=\"c n x8b4 y3faf w16c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">14<span class=\"_ _567\"> </span></div></td><td class=\"c n x8b5 y3faf wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">691<span class=\"_ _567\"> </span></div></td><td class=\"c n x8b6 y3faf wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.379<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb0 w28c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 di negoziazione<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8b7 y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8b8 y3fb0 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">468<span class=\"_ _567\"> </span></div></td><td class=\"c n x8b9 y3fb0 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.077<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ba y3fb0 w169 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">14<span class=\"_ _567\"> </span></div></td><td class=\"c n x8bb y3fb0 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">691<span class=\"_ _567\"> </span></div></td><td class=\"c n x8bc y3fb0 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.379<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb1 w28d h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.2<span class=\"_ _567\"> </span></div></td><td class=\"c n x8bd y3fb1 w28e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">connessi con la fair value option<span class=\"_ _567\"> </span></div></td><td class=\"c n x8be y3fb1 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8bf y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c0 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c1 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c2 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c3 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb2 w28f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.3 altri<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x884 y3fb2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x885 y3fb2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x886 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x887 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x888 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x889 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fb3 w290 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2. Derivati creditizi<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8c4 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c5 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c6 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c7 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c8 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c9 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb4 w28c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 di negoziazione<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8b7 y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ca y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8cb y3fb4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8cc y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8cd y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ce y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb5 w291 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.2 connessi con la fair value option<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8cf y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d0 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d1 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d2 y3fb5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d3 y3fb5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d4 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb6 w28f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.3 altri<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x884 y3fb6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x885 y3fb6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x886 y3fb6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x887 y3fb6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x888 y3fb6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x889 y3fb6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fb7 w292 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (B)<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8d5 y3fb7 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d6 y3fb7 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">468<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d7 y3fb7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.077<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d8 y3fb7 w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">14<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d9 y3fb7 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">691<span class=\"_ _567\"> </span></div></td><td class=\"c n x8da y3fb7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.379<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w293 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B)<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8db y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.817<span class=\"_ _567\"> </span></div></td><td class=\"c n x8dc y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">468<span class=\"_ _567\"> </span></div></td><td class=\"c n x8dd y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.077<span class=\"_ _567\"> </span></div></td><td class=\"c n x8de y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">7.143<span class=\"_ _567\"> </span></div></td><td class=\"c n x8df y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">691<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e0 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.379<span class=\"_ _567\"> </span></div></td></tr></table>Legenda:<span class=\"ff2\"> L1 = Livello 1, L2 = Livello 2, L3 = Livello 3 </span>2.2 <span class=\"_ _a\"></span>Attivit\u00e0 <span class=\"_ _a\"></span>finanziarie <span class=\"_ _a\"></span>detenute <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>negoziazione: <span class=\"_ _a\"></span>composizione <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>debitori/emittenti/<span class=\"_ _567\"> </span>controparti<span class=\"_ _567\"> </span><table class=\"s w294 h1c7\" id=\"_6f5fa45a-1d70-482c-8b60-1564d46bf282\"><tr><td class=\"t m0 x8e1 h27 y3fb8 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></td><td class=\"c n x8e2 y3fb9 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e3 y3fb9 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h27 y3fba ff6 fs16 fc0 sc0 ls0 ws0\">A. Attivit\u00e0 per cassa<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x8e4 y3fbb w295 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e5 y3fbb w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.824<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e6 y3fbb w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.531<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fbc w296 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Banche Centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e8 y3fbc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e9 y3fbc w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fbd w297 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Amministrazioni pubbliche<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ea y3fbd w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8eb y3fbd w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fbe w298 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ec y3fbe wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.064<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ed y3fbe wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.322<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fbf w299 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">d) Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ee y3fbf wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.760<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ef y3fbf wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">209<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8f0 y3f1c w29a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: imprese di assicurazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f1 y3f1c wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">509<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f2 y3f1c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fc0 w29b h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">e) Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f3 y3fc0 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f4 y3fc0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e4 y3fa3 w29c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Titoli di capitale<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f5 y3fa3 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.835<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f6 y3fa3 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.472<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fa4 w29d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f7 y3fa4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f8 y3fa4 wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">543<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fa5 w299 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">b) Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f9 y3fa5 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">169<span class=\"_ _567\"> </span></div></td><td class=\"c n x8fa y3fa5 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">215<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8f0 y3fa6 w29a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: imprese di assicurazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x8fb y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8fc y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fc1 w29e h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">c) Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x8fd y3fc1 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.666<span class=\"_ _567\"> </span></div></td><td class=\"c n x8fe y3fc1 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.714<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fa8 w29f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">d) Altri emittenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ff y3fa8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x900 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e4 y3faa w2a0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3. Quote di O.I.C.R<span class=\"_ _567\"> </span></div></td><td class=\"c n x901 y3faa w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">158<span class=\"_ _567\"> </span></div></td><td class=\"c n x902 y3faa w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">126<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e4 y3fc2 w2a1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4. Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x903 y3fc2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x904 y3fc2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fc3 w296 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) Banche Centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e8 y3fc3 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e9 y3fc3 w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fc4 w297 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) Amministrazioni pubbliche<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ea y3fc4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8eb y3fc4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fc5 w298 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">c) Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x905 y3fc5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x906 y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fc6 w299 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">d) Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x907 y3fc6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e9 y3fc6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8f0 y3fb0 w29a h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: imprese di assicurazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x8fb y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8fc y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fb1 w29b h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">e) Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f3 y3fb1 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f4 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fb2 w2a2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">f) Famiglie<span class=\"_ _567\"> </span></div></td><td class=\"c n x908 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x909 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fc7 w28a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A)<span class=\"_ _567\"> </span></div></td><td class=\"c n x90a y3fc7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.817<span class=\"_ _567\"> </span></div></td><td class=\"c n x90b y3fc7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">7.129<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h27 y3fc8 ff6 fs16 fc0 sc0 ls0 ws0\">B. Strumenti derivati<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x8e7 y3fb5 w2a3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) Controparti centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x90c y3fb5 wea h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">172<span class=\"_ _567\"> </span></div></td><td class=\"c n x90d y3fb5 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">317<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fc9 w2a4 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) Altre<span class=\"_ _567\"> </span></div></td><td class=\"c n x90e y3fc9 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.373<span class=\"_ _567\"> </span></div></td><td class=\"c n x90f y3fc9 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.767<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fb7 w2a5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x910 y3fb7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.545<span class=\"_ _567\"> </span></div></td><td class=\"c n x911 y3fb7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.084<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w293 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x912 y3de2 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10.362<span class=\"_ _567\"> </span></div></td><td class=\"c n x913 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">9.213<span class=\"_ _567\"> </span></div></td></tr></table>La voce 20 \u201cAttivit\u00e0 finanziarie detenute per la negoziazione\u201d risulta composta da:<span class=\"_ _567\"> </span>a. <span class=\"_ _96\"> </span><span class=\"ff8 fc0\">le attivit\u00e0 per cassa destinate a finalit\u00e0 di negoziazione;<span class=\"_ _567\"> </span></span>b. <span class=\"_ _2af\"> </span><span class=\"ff8 fc0\">il valor<span class=\"_ _2\"></span>e positivo dei contratti derivati posti in essere con finalit\u00e0 di negoziazione.<span class=\"_ _567\"> </span></span>Le variazioni della voce \u201cA. Attivit\u00e0 per cassa\u201d sono connesse all\u2019ordinario turnover su<span class=\"_ _567\"> </span>l<span class=\"_ _567\"> </span>portafoglio di trading.<span class=\"_ _567\"> </span>In particolare, l\u2019importo indicato alla voce \u201cB. Strumenti derivati\u201d si riferisce pr<span class=\"_ _2\"></span>evalentemente<span class=\"_ _567\"> </span>al fair <span class=\"_ _2\"></span>value degli strumenti <span class=\"_ _2\"></span>finanziari derivati oggetto <span class=\"_ _2\"></span>di discontinuing, per <span class=\"_ _2\"></span>cui si <span class=\"_ _2\"></span>\u00e8 interrotta <span class=\"_ _2\"></span>la<span class=\"_ _567\"> </span>relazione di copertura, e al fair value dei contratti swap e outright che sono oggetto di natura<span class=\"_ _567\"> </span>l<span class=\"_ _567\"> </span>hedge.<span class=\"_ _567\"> </span>I <span class=\"_ _9\"> </span>criteri <span class=\"_ _9\"> </span>adottati <span class=\"_ _9\"> </span>per <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>classificazione <span class=\"_ _38\"> </span>degli <span class=\"_ _9\"> </span>strumenti <span class=\"_ _9\"> </span>finanziari <span class=\"_ _9\"> </span>nei <span class=\"_ _9\"> </span>tre <span class=\"_ _9\"> </span>livelli <span class=\"_ _9\"> </span>previsti <span class=\"_ _9\"> </span>dalla<span class=\"_ _567\"> </span>\u201cgerarchia del fair value\u201d sono riportati nella pr<span class=\"_ _2\"></span>ecedente sezione \u201cA.4 Informativa sul fair value\u201d<span class=\"_ _567\"> </span>della Parte A \u201cPolitiche contabili\u201d della Nota integrativa.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>utti <span class=\"_ _b\"></span>gli strumenti finanziari iscritti <span class=\"_ _b\"></span>tra le attivit\u00e0 <span class=\"_ _b\"></span>finanziarie per negoziazione sono <span class=\"_ _b\"></span>valorizzati a<span class=\"_ _567\"> </span>l<span class=\"_ _567\"> </span>loro fair value.<span class=\"_ _567\"> </span>Alla <span class=\"_ _a\"></span>voce <span class=\"_ _2\"></span>\u201c3. <span class=\"_ _2\"></span>Quote <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>OICR\u201d <span class=\"_ _2\"></span>risultano <span class=\"_ _2\"></span>iscritte <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>riferimento <span class=\"_ _2\"></span>quote <span class=\"_ _2\"></span>per <span class=\"_ _a\"></span>21.130 <span class=\"_ _2\"></span>migliaia<span class=\"_ _567\"> </span> di euro r<span class=\"_ _2\"></span>elative ai seguenti Fondi sottoscritti da Banco Desio:<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Planetarium Fund \u2013 Anthilia White;<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Planetarium Fund \u2013 Anthilia Y<span class=\"_ _3\"></span>ellow;<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Anthilia Gap.<span class=\"_ _567\"> </span></span>Alla <span class=\"_ _8\"></span>voce <span class=\"_ _8\"></span>\u201c1. <span class=\"_ _1d\"></span>Titoli <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>debito <span class=\"_ _1d\"></span>d) <span class=\"_ _8\"></span>Altre <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _8\"></span>\u2013 <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>cui: <span class=\"_ _8\"></span>imprese <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>assicurazione\u201d <span class=\"_ _1d\"></span>\u00e8<span class=\"_ _567\"> </span>iscritto un titolo emesso da Assicurazioni Generali.<span class=\"_ _567\"> </span>2.5 <span class=\"_ _30\"> </span>Altre <span class=\"_ _30\"> </span>attivit\u00e0 <span class=\"_ _77\"> </span>finanziarie <span class=\"_ _30\"> </span>obbligatoriamente <span class=\"_ _30\"> </span>valutate <span class=\"_ _77\"> </span>al <span class=\"_ _30\"> </span>fair <span class=\"_ _30\"> </span>value: <span class=\"_ _77\"> </span>composizione<span class=\"_ _567\"> </span>merceologica<span class=\"_ _567\"> </span><table class=\"s w2a6 h1c8\" id=\"_6bab5bc9-2286-482f-8f6e-600a21cb3dad\"><tr><td class=\"t m0 x547 h27 y3fca ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></td><td></td><td class=\"c n x914 y3fcb wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x915 y3fcb wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c n x916 y3fcc w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x917 y3fcc w241 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x918 y3fcc w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td class=\"c n x919 y3fcc w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x91a y3fcc w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x91b y3fcc w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f93 w295 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x91c y3f93 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x91d y3f93 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.685<span class=\"_ _567\"> </span></div></td><td class=\"c n x91e y3f93 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x91f y3f93 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x920 y3f93 w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31<span class=\"_ _567\"> </span></div></td><td class=\"c n x921 y3f93 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">563<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fcd w283 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 Titoli strutturati<span class=\"_ _567\"> </span></div></td><td class=\"c n x922 y3fcd w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x923 y3fcd w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x924 y3fcd w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x925 y3fcd w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x926 y3fcd w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x927 y3fcd w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fce w284 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.2 Altri titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x928 y3fce w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x929 y3fce w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.685<span class=\"_ _567\"> </span></div></td><td class=\"c n x92a y3fce w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x92b y3fce w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x92c y3fce w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">31<span class=\"_ _567\"> </span></div></td><td class=\"c n x92d y3fce wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">563<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3ea9 w2a7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Titoli di capitale<span class=\"_ _567\"> </span></div></td><td class=\"c n x92e y3ea9 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">384<span class=\"_ _567\"> </span></div></td><td class=\"c n x92f y3ea9 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x930 y3ea9 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x931 y3ea9 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x932 y3ea9 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">481<span class=\"_ _567\"> </span></div></td><td class=\"c n x933 y3ea9 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fcf w2a8 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3. Quote di O.I.C.R.<span class=\"_ _567\"> </span></div></td><td class=\"c n x934 y3fcf w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">46.239<span class=\"_ _567\"> </span></div></td><td class=\"c n x935 y3fcf w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x936 y3fcf w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">163.985<span class=\"_ _567\"> </span></div></td><td class=\"c n x937 y3fcf w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">43.740<span class=\"_ _567\"> </span></div></td><td class=\"c n x938 y3fcf w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x939 y3fcf w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">144.874<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f97 w2a1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4. Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x93a y3f97 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x93b y3f97 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x93c y3f97 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x93d y3f97 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x93e y3f97 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x93f y3f97 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3f98 w288 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.1 Pronti contr<span class=\"_ _2\"></span>o termine<span class=\"_ _567\"> </span></div></td><td class=\"c n x940 y3f98 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x941 y3f98 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x942 y3f98 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x943 y3f98 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x944 y3f98 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x945 y3f98 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fd0 w289 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.2 Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x946 y3fd0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x947 y3fd0 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x948 y3fd0 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x949 y3fd0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x94a y3fd0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x94b y3fd0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x94c y3de0 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">46.623<span class=\"_ _567\"> </span></div></td><td class=\"c n x94d y3de0 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.685<span class=\"_ _567\"> </span></div></td><td class=\"c n x94e y3de0 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">163.985<span class=\"_ _567\"> </span></div></td><td class=\"c n x94f y3de0 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">43.740<span class=\"_ _567\"> </span></div></td><td class=\"c n x950 y3de0 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">512<span class=\"_ _567\"> </span></div></td><td class=\"c n x951 y3de0 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">145.437<span class=\"_ _567\"> </span></div></td></tr></table>Legenda:<span class=\"ff2\"> L1= Livello 1, L2 = Livello 2, L3= Livello 3<span class=\"_ _567\"> </span></span>La <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>\u201cAttivit\u00e0 <span class=\"_ _a\"></span>finanziarie <span class=\"_ _3\"></span>obbligatoriamente <span class=\"_ _a\"></span>valutate <span class=\"_ _3\"></span>al <span class=\"_ _a\"></span>fair <span class=\"_ _3\"></span>value\u201d <span class=\"_ _3\"></span>comprende <span class=\"_ _3\"></span>principalmente<span class=\"_ _567\"> </span> le <span class=\"_ _8\"></span>quote <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>OICR <span class=\"_ _1d\"></span>non <span class=\"_ _8\"></span>destinate <span class=\"_ _1d\"></span>a <span class=\"_ _1d\"></span>finalit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>negoziazione; <span class=\"_ _8\"></span>tal<span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>strumenti <span class=\"_ _1d\"></span>per <span class=\"_ _8\"></span>loro <span class=\"_ _8\"></span>natura <span class=\"_ _1d\"></span>non<span class=\"_ _567\"> </span> superano l\u2019SPPI test (solely payments of principal and interests) pr<span class=\"_ _2\"></span>evisto dal principio IFRS9<span class=\"_ _567\"> </span> \u201cStrumenti Finanziari\u201d.<span class=\"_ _567\"> </span> In particolare, alla voce \u201c1.2 Altri titoli di debito\u201d risulta iscritto il titolo \u201csenior\u201d per 4.654<span class=\"_ _567\"> </span> migliaia di euro <span class=\"_ _2\"></span>sottoscritto per il finanziamento di un\u2019iniziativa impr<span class=\"_ _2\"></span>enditoriale per lo sviluppo<span class=\"_ _567\"> </span> di un data center in Italia; altri investitori istituzionali hanno sottoscritto le \u201cmezzanine\u201d e le<span class=\"_ _567\"> </span> \u201cjunior\u201d <span class=\"_ _1\"> </span>notes. <span class=\"_ _24\"> </span>In <span class=\"_ _1\"> </span>particolare, <span class=\"_ _1\"> </span>alla <span class=\"_ _1\"> </span>voce <span class=\"_ _1\"> </span>\u201c3. <span class=\"_ _1\"> </span>Quote <span class=\"_ _24\"> </span>d<span class=\"_ _b\"></span>i <span class=\"_ _1\"> </span>OICR\u201d, <span class=\"_ _24\"> </span>risultano <span class=\"_ _1\"> </span>iscritte <span class=\"_ _1\"> </span>le <span class=\"_ _1\"> </span>quote <span class=\"_ _1\"> </span>dei<span class=\"_ _567\"> </span> fondi chiusi sottoscritte ad esito del perfezionamento di cessioni di crediti non performing<span class=\"_ _567\"> </span> ai <span class=\"_ _1d\"></span>fondi <span class=\"_ _24\"></span>medesimi; <span class=\"_ _1d\"></span>il <span class=\"_ _24\"></span>fair <span class=\"_ _1d\"></span>value <span class=\"_ _24\"></span>delle <span class=\"_ _1d\"></span>quote <span class=\"_ _24\"></span>dei <span class=\"_ _1d\"></span>fondi <span class=\"_ _24\"></span>(livello <span class=\"_ _1d\"></span>3) <span class=\"_ _24\"></span>\u00e8 <span class=\"_ _1d\"></span>determinato <span class=\"_ _24\"></span>applicando <span class=\"_ _1d\"></span>le<span class=\"_ _567\"> </span> policy previste <span class=\"_ _2\"></span>dalla banca per tale tipologia <span class=\"_ _2\"></span>di strumenti finanziari. Nel corso <span class=\"_ _2\"></span>del 2025 si sono<span class=\"_ _567\"> </span> perfezionate <span class=\"_ _2\"></span>cessioni <span class=\"_ _2\"></span>di cr<span class=\"_ _2\"></span>editi <span class=\"_ _2\"></span>per 76.175 <span class=\"_ _a\"></span>migliaia di <span class=\"_ _a\"></span>Euro <span class=\"_ _2\"></span>nominali con <span class=\"_ _a\"></span>sottoscrizione di <span class=\"_ _a\"></span>quote<span class=\"_ _567\"> </span> di <span class=\"_ _2\"></span>Fondi <span class=\"_ _a\"></span>Chiusi <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>27.999 <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Euro, <span class=\"_ _a\"></span>valutati <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>coerenza <span class=\"_ _a\"></span>con <span class=\"_ _2\"></span>quanto <span class=\"_ _a\"></span>previsto <span class=\"_ _2\"></span>dalle <span class=\"_ _2\"></span>policy<span class=\"_ _567\"> </span> di fair value di Gruppo.<span class=\"_ _567\"> </span>2.6 <span class=\"_ _1d\"></span>Altre <span class=\"_ _1d\"></span>attivit\u00e0 <span class=\"_ _24\"> </span>finanziarie <span class=\"_ _1d\"></span>obbligatoriamente <span class=\"_ _24\"> </span>valutate <span class=\"_ _1d\"></span>al <span class=\"_ _24\"> </span>fair <span class=\"_ _1d\"></span>value: <span class=\"_ _24\"> </span>composizione <span class=\"_ _1d\"></span>per<span class=\"_ _567\"> </span>debitori/emittenti<span class=\"_ _567\"> </span>Il valore della voce \u201c1. Titoli di capitale\u201d pari a 384 migliaia di eur<span class=\"_ _2\"></span>o si riferisce alla partecipazione<span class=\"_ _567\"> </span>in Y<span class=\"_ _3\"></span>olo Group.<span class=\"_ _567\"> </span>La variazione della voce \u201c2. Titoli di debito\u201d \u00e8 riconducibile alla sottoscrizione di un titolo<span class=\"_ _567\"> </span>\u201csenior\u201d <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>4.500 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>euro <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>finanziamento <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>un\u2019iniziativa <span class=\"_ _8\"></span>imprenditoriale <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>lo<span class=\"_ _567\"> </span>sviluppo di un data center in Italia; altri investitori istituzionali hanno sottoscritto le \u201cmezzanine\u201d<span class=\"_ _567\"> </span>e le \u201cjunior\u201d notes.<span class=\"_ _567\"> </span><table class=\"s w2aa h1c9\" id=\"_57574d96-b8b9-4b88-873a-0a7a94763d60\"><tr><td></td><td class=\"c n x952 y3fd1 w27d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x953 y3fd1 w27d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fd2 w2ab h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">1.Titoli di capitale<span class=\"_ _567\"> </span></div></td><td class=\"c n x954 y3fd2 w21e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">384<span class=\"_ _567\"> </span></div></td><td class=\"c n x955 y3fd2 w21e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">481<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3fd3 w2ac h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x957 y3fd3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x958 y3fd3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3dea w2ad h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">di cui: altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x959 y3dea w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">384<span class=\"_ _567\"> </span></div></td><td class=\"c n x95a y3dea wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">481<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3dbc w2ae h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">di cui: societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x95b y3dbc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x95c y3dbc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fd4 w295 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x95d y3fd4 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.685<span class=\"_ _567\"> </span></div></td><td class=\"c n x95e y3fd4 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">594<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3dc0 w2af h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Banche centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x95f y3dc0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x960 y3dc0 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3dc2 w297 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Amministrazioni pubbliche<span class=\"_ _567\"> </span></div></td><td class=\"c n x961 y3dc2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x962 y3dc2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3dee w298 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x963 y3dee w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x964 y3dee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3dc6 w299 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">d) Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x965 y3dc6 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.685<span class=\"_ _567\"> </span></div></td><td class=\"c n x966 y3dc6 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">594<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3df1 w2b0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: imprese di assicurazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x967 y3df1 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x968 y3df1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3dca w2b1 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">e) Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x969 y3dca w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x96a y3dca w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fd5 w2a8 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3. Quote di O.I.C.R.<span class=\"_ _567\"> </span></div></td><td class=\"c n x96b y3fd5 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">210.224<span class=\"_ _567\"> </span></div></td><td class=\"c n x96c y3fd5 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">188.614<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fd6 w2a1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4. Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x96d y3fd6 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x96e y3fd6 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3df5 w2af h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Banche centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x95f y3df5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x960 y3df5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fd7 w297 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Amministrazioni pubbliche<span class=\"_ _567\"> </span></div></td><td class=\"c n x961 y3fd7 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x962 y3fd7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3f4a w298 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x963 y3f4a w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x964 y3f4a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3df8 w299 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">d) Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x96f y3df8 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x970 y3df8 w178 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3dd9 w2b0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: imprese di assicurazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x967 y3dd9 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x968 y3dd9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fd8 w2b1 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">e) Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x969 y3fd8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x96a y3fd8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3dfa w2a2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">f) Famiglie<span class=\"_ _567\"> </span></div></td><td class=\"c n x971 y3dfa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x972 y3dfa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x973 y3de0 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">215.293<span class=\"_ _567\"> </span></div></td><td class=\"c n x974 y3de0 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">189.689<span class=\"_ _567\"> </span></div></td></tr></table>Sezione 2 <span class=\"ff9\">-</span> <span class=\"ff10\">Passivit\u00e0 finanziarie di negoziazione - voce 20<span class=\"_ _567\"> </span></span>2.1 Passivit\u00e0 finanziarie di negoziazione: composizione merceologica<span class=\"_ _567\"> </span><table class=\"s w411 h1f4\" id=\"_13ea7142-8f7c-43c3-bf57-d8ef53861027\"><tr><td></td><td></td><td></td><td class=\"c n x10a0 y41ca wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x1190 y41ca wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c n x86d y41cb w412 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">VN<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1191 y41cb w308 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1192 y41cb w413 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue *<span class=\"_ _567\"> </span></div></td><td class=\"c n x1193 y41cb w414 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">VN<span class=\"_ _567\"> </span></div></td><td class=\"c n x1194 y41cb w3ed h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x1195 y41cb w415 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair Value *<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41cc w3ee h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia operazioni/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1196 y41cc w241 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1197 y41cc w241 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x1198 y41cc w241 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x1199 y41cc w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x119a y41cc w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x119b y41cc w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"t m0 x547 h27 y41cd ff6 fs16 fc0 sc0 ls0 ws0\">A. Passivit\u00e0 per cassa<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y40f6 w416 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Debiti verso banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x119c y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x119d y40f6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x119e y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x119f y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a0 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a1 y40f6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a2 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a3 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a4 y40f6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a5 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fa4 w417 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Debiti verso clientela<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a6 y3fa4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a7 y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a8 y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a9 y3fa4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11aa y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ab y3fa4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ac y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ad y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ae y3fa4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11af y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fa5 w282 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3. Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b0 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b1 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b2 y3fa5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b3 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b4 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b5 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b6 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b7 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b8 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b9 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fa6 w418 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.1 Obbligazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ba y3fa6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11bb y3fa6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11bc y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11bd y3fa6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11be y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11bf y3fa6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c0 y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c1 y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c2 y3fa6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c3 y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fa7 w419 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.1.1 Strutturate<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c4 y3fa7 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c5 y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c6 y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c7 y3fa7 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c8 y3fa7 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c9 y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ca y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11cb y3fa7 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11cc y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11cd y3fa7 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fa8 w41a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.1.2 Altre obbligazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ce y3fa8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11cf y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d0 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d1 y3fa8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d2 y3fa8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d3 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d4 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d5 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x778 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d6 y3fa8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y40f8 w41b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.2 Altri titoli<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d7 y40f8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d8 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d9 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11da y40f8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11db y40f8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11dc y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11dd y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11de y40f8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11df y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e0 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fab w41c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.2.1 Strutturati<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e1 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e2 y3fab w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e3 y3fab w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e4 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e5 y3fab w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e6 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e7 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e8 y3fab w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e9 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ea y3fab w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fac w3f8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.2.2 Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x11eb y3fac w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ec y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ed y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ee y3fac w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ef y3fac w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f0 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f1 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f2 y3fac w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f3 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f4 y3fac w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c x304 y41cf w41d h1f5\"><div class=\"t m0 x2a1 h27 y41ce ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale A<span class=\"_ _567\"> </span></div><div class=\"t m0 x11f5 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. Strumenti derivati<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f6 y3fad w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f7 y3fad w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f8 y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f9 y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11fa y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11fb y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11fc y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11fd y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11fe y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ff y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3faf w28b h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">1. Derivati finanziari<span class=\"_ _567\"> </span></div></td><td class=\"c n x1200 y3faf w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1201 y3faf w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1202 y3faf w195 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">467<span class=\"_ _567\"> </span></div></td><td class=\"c n x1203 y3faf w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.017<span class=\"_ _567\"> </span></div></td><td class=\"c n x1204 y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1205 y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1206 y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1207 y3faf wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">689<span class=\"_ _567\"> </span></div></td><td class=\"c n x1208 y3faf wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x849 y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fb0 w41e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 Di negoziazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1209 y3fb0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x120a y3fb0 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x120b y3fb0 w195 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">467<span class=\"_ _567\"> </span></div></td><td class=\"c n x120c y3fb0 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.017<span class=\"_ _567\"> </span></div></td><td class=\"c n x120d y3fb0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x120e y3fb0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x120f y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1210 y3fb0 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">689<span class=\"_ _567\"> </span></div></td><td class=\"c n x1211 y3fb0 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x1212 y3fb0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fb1 w41f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.2 Connessi con la fair value option<span class=\"_ _567\"> </span></div></td><td class=\"c n x1213 y3fb1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e2 y3fb1 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e3 y3fb1 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e4 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e5 y3fb1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1214 y3fb1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1215 y3fb1 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1216 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1217 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1218 y3fb1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fb2 w289 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.3 Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x1219 y3fb2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x121a y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x121b y3fb2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x121c y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x121d y3fb2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x121e y3fb2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x121f y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1220 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1221 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1222 y3fb2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fb3 w290 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2. Derivati creditizi<span class=\"_ _567\"> </span></div></td><td class=\"c n x1223 y3fb3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1224 y3fb3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1225 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1226 y3fb3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1227 y3fb3 w103 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0<span class=\"_ _567\"> </span></div></td><td class=\"c n x1228 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1229 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x122a y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11fe y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x761 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fb4 w41e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 Di negoziazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1209 y3fb4 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x120a y3fb4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x122b y3fb4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x122c y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x122d y3fb4 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x122e y3fb4 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x122f y3fb4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1230 y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1231 y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1232 y3fb4 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fb5 w41f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.2 Connessi con la fair value option<span class=\"_ _567\"> </span></div></td><td class=\"c n x1213 y3fb5 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e2 y3fb5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e3 y3fb5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e4 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e5 y3fb5 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1214 y3fb5 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1215 y3fb5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1216 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1217 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1218 y3fb5 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fc9 w289 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.3 Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x1219 y3fc9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x121a y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x121b y3fc9 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x121c y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x121d y3fc9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x121e y3fc9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x121f y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1220 y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1221 y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1222 y3fc9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fb7 w3b5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale B<span class=\"_ _567\"> </span></div></td><td class=\"c n x1233 y3fb7 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1234 y3fb7 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1235 y3fb7 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">467<span class=\"_ _567\"> </span></div></td><td class=\"c n x1236 y3fb7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.017<span class=\"_ _567\"> </span></div></td><td class=\"c n x1237 y3fb7 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1238 y3fb7 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1239 y3fb7 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x123a y3fb7 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">689<span class=\"_ _567\"> </span></div></td><td class=\"c n x123b y3fb7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x123c y3fb7 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w293 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x123d y3de2 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x123e y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x123f y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">467<span class=\"_ _567\"> </span></div></td><td class=\"c n x1240 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.017<span class=\"_ _567\"> </span></div></td><td class=\"c n x1241 y3de2 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1242 y3de2 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1243 y3de2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1244 y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">689<span class=\"_ _567\"> </span></div></td><td class=\"c n x1245 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x1246 y3de2 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr></table>Legenda:<span class=\"fff\"> VN = V<span class=\"_ _2\"></span>alore nominale o nozionale, L1= Livello 1, L2= Livello 2, L3= Livello 3<span class=\"_ _567\"> </span></span>Fair V<span class=\"_ _2\"></span>alue* = Fair value calcolato escludendo le variazioni di valore dovute al cambiamento del merito creditizio dell\u2019emittente rispetto alla data di emissione<span class=\"_ _567\"> </span>La <span class=\"_ _9\"> </span>voce <span class=\"_ _1\"> </span>20 <span class=\"_ _9\"> </span>\u201cPassivit\u00e0 <span class=\"_ _9\"> </span>finanziarie <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>negoziazione\u201d <span class=\"_ _1\"> </span>si <span class=\"_ _9\"> </span>riferisce <span class=\"_ _9\"> </span>sostanzialmente <span class=\"_ _9\"> </span>al <span class=\"_ _1\"> </span>fair <span class=\"_ _9\"> </span>value<span class=\"_ _567\"> </span> negativo <span class=\"_ _8\"></span>degli <span class=\"_ _8\"></span>strumenti <span class=\"_ _8\"></span>finanziari <span class=\"_ _8\"></span>derivati <span class=\"_ _8\"></span>oggetto <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>discontinuing, <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>cui <span class=\"_ _b\"></span>si <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>interrotta <span class=\"_ _8\"></span>la<span class=\"_ _567\"> </span> relazione di copertura, e al fair value dei contratti swap e outright che sono oggetto di natural<span class=\"_ _567\"> </span> hedge.<span class=\"_ _567\"> </span>2.2 Dettaglio delle \u201cPassivit\u00e0 finanziarie di negoziazione\u201d:<span class=\"_ _567\"> </span> passivit\u00e0 subordinate<span class=\"_ _567\"> </span>Alla data di riferimento non sono presenti passivit\u00e0 finanziarie di negoziazione subor<span class=\"_ _2\"></span>dinate.<span class=\"_ _567\"> </span>2.3 Dettaglio delle \u201cPassivit\u00e0 finanziarie di negoziazione\u201d: debiti strutturati<span class=\"_ _567\"> </span>Alla <span class=\"_ _8\"></span>data <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>riferimento <span class=\"_ _1d\"></span>non <span class=\"_ _8\"></span>sono <span class=\"_ _1d\"></span>presenti, <span class=\"_ _8\"></span>tra <span class=\"_ _8\"></span>le <span class=\"_ _1d\"></span>passivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>negoziazione, <span class=\"_ _1d\"></span>debiti<span class=\"_ _567\"> </span> strutturati.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsHeldForTradingExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-735": {
   "value": "2.1 Attivit\u00e0 finanziarie detenute per la negoziazione: composizione merceologica<span class=\"_ _567\"> </span><table class=\"s w27c h1c6\" id=\"_3828f316-c366-4bee-a01b-6b382a70a7b9\"><tr><td class=\"t m0 x547 h27 y3fa0 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"c n x873 y3fa1 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x874 y3fa1 w27e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"c n x875 y3fa2 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x876 y3fa2 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x877 y3fa2 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td class=\"c n x878 y3fa2 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x879 y3fa2 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x87a y3fa2 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fa3 w27f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x87b y3fa3 w280 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x87c y3fa3 w281 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fa4 w282 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Titoli di debito<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x87d y3fa4 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.824<span class=\"_ _567\"> </span></div></td><td class=\"c n x87e y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x87f y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x880 y3fa4 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.531<span class=\"_ _567\"> </span></div></td><td class=\"c n x881 y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x882 y3fa4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fa5 w283 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 Titoli strutturati<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x884 y3fa5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x885 y3fa5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x886 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x887 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x888 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x889 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fa6 w284 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.2 Altri titoli di debito<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x88a y3fa6 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.824<span class=\"_ _567\"> </span></div></td><td class=\"c n x88b y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x88c y3fa6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x88d y3fa6 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.531<span class=\"_ _567\"> </span></div></td><td class=\"c n x88e y3fa6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x88f y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fa7 w285 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Titoli di capitale<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x890 y3fa7 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.835<span class=\"_ _567\"> </span></div></td><td class=\"c n x891 y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x892 y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x893 y3fa7 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.472<span class=\"_ _567\"> </span></div></td><td class=\"c n x894 y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x895 y3fa7 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fa8 w286 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3. Quote di O.I.C.R.<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x896 y3fa8 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">158<span class=\"_ _567\"> </span></div></td><td class=\"c n x897 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x898 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x899 y3fa8 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">126<span class=\"_ _567\"> </span></div></td><td class=\"c n x89a y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x89b y3fa8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fa9 w287 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">4. Finanziamenti<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x89c y3fa9 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x89d y3fa9 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x89e y3fa9 w179 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x89f y3faa w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a0 y3faa w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a1 y3faa w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fab w288 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.1 Pronti contr<span class=\"_ _2\"></span>o termine<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8a2 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a3 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a4 y3fab w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a5 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a6 y3fab w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a7 y3fab w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fac w289 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.2 Altri<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8a8 y3fac w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a9 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8aa y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a5 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a6 y3fac w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a7 y3fac w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fad w28a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A)<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8ab y3fad w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.817<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ac y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ad y3fad w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ae y3fad w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">7.129<span class=\"_ _567\"> </span></div></td><td class=\"c n x8af y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8b0 y3fad w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y3fae ff6 fs16 fc0 sc0 ls0 ws0\">B. Strumenti derivati<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y3faf w28b h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">1. Derivati finanziari<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8b1 y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8b2 y3faf wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">468<span class=\"_ _567\"> </span></div></td><td class=\"c n x8b3 y3faf wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.077<span class=\"_ _567\"> </span></div></td><td class=\"c n x8b4 y3faf w16c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">14<span class=\"_ _567\"> </span></div></td><td class=\"c n x8b5 y3faf wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">691<span class=\"_ _567\"> </span></div></td><td class=\"c n x8b6 y3faf wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.379<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb0 w28c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 di negoziazione<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8b7 y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8b8 y3fb0 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">468<span class=\"_ _567\"> </span></div></td><td class=\"c n x8b9 y3fb0 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.077<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ba y3fb0 w169 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">14<span class=\"_ _567\"> </span></div></td><td class=\"c n x8bb y3fb0 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">691<span class=\"_ _567\"> </span></div></td><td class=\"c n x8bc y3fb0 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.379<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb1 w28d h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.2<span class=\"_ _567\"> </span></div></td><td class=\"c n x8bd y3fb1 w28e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">connessi con la fair value option<span class=\"_ _567\"> </span></div></td><td class=\"c n x8be y3fb1 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8bf y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c0 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c1 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c2 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c3 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb2 w28f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.3 altri<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x884 y3fb2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x885 y3fb2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x886 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x887 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x888 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x889 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fb3 w290 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2. Derivati creditizi<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8c4 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c5 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c6 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c7 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c8 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8c9 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb4 w28c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 di negoziazione<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8b7 y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ca y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8cb y3fb4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8cc y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8cd y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ce y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb5 w291 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.2 connessi con la fair value option<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8cf y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d0 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d1 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d2 y3fb5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d3 y3fb5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d4 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb6 w28f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.3 altri<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x884 y3fb6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x885 y3fb6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x886 y3fb6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x887 y3fb6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x888 y3fb6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x889 y3fb6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fb7 w292 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (B)<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8d5 y3fb7 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d6 y3fb7 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">468<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d7 y3fb7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.077<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d8 y3fb7 w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">14<span class=\"_ _567\"> </span></div></td><td class=\"c n x8d9 y3fb7 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">691<span class=\"_ _567\"> </span></div></td><td class=\"c n x8da y3fb7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.379<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w293 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B)<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x8db y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.817<span class=\"_ _567\"> </span></div></td><td class=\"c n x8dc y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">468<span class=\"_ _567\"> </span></div></td><td class=\"c n x8dd y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.077<span class=\"_ _567\"> </span></div></td><td class=\"c n x8de y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">7.143<span class=\"_ _567\"> </span></div></td><td class=\"c n x8df y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">691<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e0 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.379<span class=\"_ _567\"> </span></div></td></tr></table>Legenda:<span class=\"ff2\"> L1 = Livello 1, L2 = Livello 2, L3 = Livello 3 </span>La voce 20 \u201cAttivit\u00e0 finanziarie detenute per la negoziazione\u201d risulta composta da:<span class=\"_ _567\"> </span>a. <span class=\"_ _96\"> </span><span class=\"ff8 fc0\">le attivit\u00e0 per cassa destinate a finalit\u00e0 di negoziazione;<span class=\"_ _567\"> </span></span>b. <span class=\"_ _2af\"> </span><span class=\"ff8 fc0\">il valor<span class=\"_ _2\"></span>e positivo dei contratti derivati posti in essere con finalit\u00e0 di negoziazione.<span class=\"_ _567\"> </span></span>Le variazioni della voce \u201cA. Attivit\u00e0 per cassa\u201d sono connesse all\u2019ordinario turnover su<span class=\"_ _567\"> </span>l<span class=\"_ _567\"> </span>portafoglio di trading.<span class=\"_ _567\"> </span>In particolare, l\u2019importo indicato alla voce \u201cB. Strumenti derivati\u201d si riferisce pr<span class=\"_ _2\"></span>evalentemente<span class=\"_ _567\"> </span>al fair <span class=\"_ _2\"></span>value degli strumenti <span class=\"_ _2\"></span>finanziari derivati oggetto <span class=\"_ _2\"></span>di discontinuing, per <span class=\"_ _2\"></span>cui si <span class=\"_ _2\"></span>\u00e8 interrotta <span class=\"_ _2\"></span>la<span class=\"_ _567\"> </span>relazione di copertura, e al fair value dei contratti swap e outright che sono oggetto di natura<span class=\"_ _567\"> </span>l<span class=\"_ _567\"> </span>hedge.<span class=\"_ _567\"> </span>I <span class=\"_ _9\"> </span>criteri <span class=\"_ _9\"> </span>adottati <span class=\"_ _9\"> </span>per <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>classificazione <span class=\"_ _38\"> </span>degli <span class=\"_ _9\"> </span>strumenti <span class=\"_ _9\"> </span>finanziari <span class=\"_ _9\"> </span>nei <span class=\"_ _9\"> </span>tre <span class=\"_ _9\"> </span>livelli <span class=\"_ _9\"> </span>previsti <span class=\"_ _9\"> </span>dalla<span class=\"_ _567\"> </span>\u201cgerarchia del fair value\u201d sono riportati nella pr<span class=\"_ _2\"></span>ecedente sezione \u201cA.4 Informativa sul fair value\u201d<span class=\"_ _567\"> </span>della Parte A \u201cPolitiche contabili\u201d della Nota integrativa.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>utti <span class=\"_ _b\"></span>gli strumenti finanziari iscritti <span class=\"_ _b\"></span>tra le attivit\u00e0 <span class=\"_ _b\"></span>finanziarie per negoziazione sono <span class=\"_ _b\"></span>valorizzati a<span class=\"_ _567\"> </span>l<span class=\"_ _567\"> </span>loro fair value.<span class=\"_ _567\"> </span>2.2 <span class=\"_ _a\"></span>Attivit\u00e0 <span class=\"_ _a\"></span>finanziarie <span class=\"_ _a\"></span>detenute <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>negoziazione: <span class=\"_ _a\"></span>composizione <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>debitori/emittenti/<span class=\"_ _567\"> </span>controparti<span class=\"_ _567\"> </span><table class=\"s w294 h1c7\" id=\"_6f5fa45a-1d70-482c-8b60-1564d46bf282\"><tr><td class=\"t m0 x8e1 h27 y3fb8 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></td><td class=\"c n x8e2 y3fb9 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e3 y3fb9 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h27 y3fba ff6 fs16 fc0 sc0 ls0 ws0\">A. Attivit\u00e0 per cassa<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x8e4 y3fbb w295 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e5 y3fbb w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.824<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e6 y3fbb w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.531<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fbc w296 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Banche Centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e8 y3fbc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e9 y3fbc w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fbd w297 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Amministrazioni pubbliche<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ea y3fbd w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8eb y3fbd w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fbe w298 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ec y3fbe wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.064<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ed y3fbe wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.322<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fbf w299 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">d) Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ee y3fbf wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.760<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ef y3fbf wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">209<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8f0 y3f1c w29a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: imprese di assicurazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f1 y3f1c wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">509<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f2 y3f1c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fc0 w29b h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">e) Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f3 y3fc0 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f4 y3fc0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e4 y3fa3 w29c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Titoli di capitale<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f5 y3fa3 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.835<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f6 y3fa3 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.472<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fa4 w29d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f7 y3fa4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f8 y3fa4 wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">543<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fa5 w299 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">b) Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f9 y3fa5 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">169<span class=\"_ _567\"> </span></div></td><td class=\"c n x8fa y3fa5 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">215<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8f0 y3fa6 w29a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: imprese di assicurazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x8fb y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8fc y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fc1 w29e h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">c) Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x8fd y3fc1 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.666<span class=\"_ _567\"> </span></div></td><td class=\"c n x8fe y3fc1 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.714<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fa8 w29f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">d) Altri emittenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ff y3fa8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x900 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e4 y3faa w2a0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3. Quote di O.I.C.R<span class=\"_ _567\"> </span></div></td><td class=\"c n x901 y3faa w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">158<span class=\"_ _567\"> </span></div></td><td class=\"c n x902 y3faa w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">126<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e4 y3fc2 w2a1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4. Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x903 y3fc2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x904 y3fc2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fc3 w296 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) Banche Centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e8 y3fc3 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e9 y3fc3 w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fc4 w297 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) Amministrazioni pubbliche<span class=\"_ _567\"> </span></div></td><td class=\"c n x8ea y3fc4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8eb y3fc4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fc5 w298 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">c) Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x905 y3fc5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x906 y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fc6 w299 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">d) Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x907 y3fc6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8e9 y3fc6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8f0 y3fb0 w29a h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: imprese di assicurazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x8fb y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8fc y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fb1 w29b h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">e) Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f3 y3fb1 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x8f4 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fb2 w2a2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">f) Famiglie<span class=\"_ _567\"> </span></div></td><td class=\"c n x908 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x909 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fc7 w28a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A)<span class=\"_ _567\"> </span></div></td><td class=\"c n x90a y3fc7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.817<span class=\"_ _567\"> </span></div></td><td class=\"c n x90b y3fc7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">7.129<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h27 y3fc8 ff6 fs16 fc0 sc0 ls0 ws0\">B. Strumenti derivati<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x8e7 y3fb5 w2a3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) Controparti centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x90c y3fb5 wea h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">172<span class=\"_ _567\"> </span></div></td><td class=\"c n x90d y3fb5 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">317<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3fc9 w2a4 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) Altre<span class=\"_ _567\"> </span></div></td><td class=\"c n x90e y3fc9 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.373<span class=\"_ _567\"> </span></div></td><td class=\"c n x90f y3fc9 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.767<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fb7 w2a5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x910 y3fb7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.545<span class=\"_ _567\"> </span></div></td><td class=\"c n x911 y3fb7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.084<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w293 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x912 y3de2 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10.362<span class=\"_ _567\"> </span></div></td><td class=\"c n x913 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">9.213<span class=\"_ _567\"> </span></div></td></tr></table>Alla <span class=\"_ _8\"></span>voce <span class=\"_ _8\"></span>\u201c1. <span class=\"_ _1d\"></span>Titoli <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>debito <span class=\"_ _1d\"></span>d) <span class=\"_ _8\"></span>Altre <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _8\"></span>\u2013 <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>cui: <span class=\"_ _8\"></span>imprese <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>assicurazione\u201d <span class=\"_ _1d\"></span>\u00e8<span class=\"_ _567\"> </span>iscritto un titolo emesso da Assicurazioni Generali.<span class=\"_ _567\"> </span>2.5 <span class=\"_ _30\"> </span>Altre <span class=\"_ _30\"> </span>attivit\u00e0 <span class=\"_ _77\"> </span>finanziarie <span class=\"_ _30\"> </span>obbligatoriamente <span class=\"_ _30\"> </span>valutate <span class=\"_ _77\"> </span>al <span class=\"_ _30\"> </span>fair <span class=\"_ _30\"> </span>value: <span class=\"_ _77\"> </span>composizione<span class=\"_ _567\"> </span>merceologica<span class=\"_ _567\"> </span><table class=\"s w2a6 h1c8\" id=\"_6bab5bc9-2286-482f-8f6e-600a21cb3dad\"><tr><td class=\"t m0 x547 h27 y3fca ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></td><td></td><td class=\"c n x914 y3fcb wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x915 y3fcb wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c n x916 y3fcc w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x917 y3fcc w241 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x918 y3fcc w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td class=\"c n x919 y3fcc w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x91a y3fcc w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x91b y3fcc w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f93 w295 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x91c y3f93 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x91d y3f93 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.685<span class=\"_ _567\"> </span></div></td><td class=\"c n x91e y3f93 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x91f y3f93 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x920 y3f93 w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31<span class=\"_ _567\"> </span></div></td><td class=\"c n x921 y3f93 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">563<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fcd w283 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 Titoli strutturati<span class=\"_ _567\"> </span></div></td><td class=\"c n x922 y3fcd w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x923 y3fcd w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x924 y3fcd w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x925 y3fcd w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x926 y3fcd w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x927 y3fcd w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fce w284 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.2 Altri titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x928 y3fce w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x929 y3fce w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.685<span class=\"_ _567\"> </span></div></td><td class=\"c n x92a y3fce w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x92b y3fce w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x92c y3fce w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">31<span class=\"_ _567\"> </span></div></td><td class=\"c n x92d y3fce wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">563<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3ea9 w2a7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Titoli di capitale<span class=\"_ _567\"> </span></div></td><td class=\"c n x92e y3ea9 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">384<span class=\"_ _567\"> </span></div></td><td class=\"c n x92f y3ea9 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x930 y3ea9 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x931 y3ea9 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x932 y3ea9 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">481<span class=\"_ _567\"> </span></div></td><td class=\"c n x933 y3ea9 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fcf w2a8 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3. Quote di O.I.C.R.<span class=\"_ _567\"> </span></div></td><td class=\"c n x934 y3fcf w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">46.239<span class=\"_ _567\"> </span></div></td><td class=\"c n x935 y3fcf w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x936 y3fcf w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">163.985<span class=\"_ _567\"> </span></div></td><td class=\"c n x937 y3fcf w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">43.740<span class=\"_ _567\"> </span></div></td><td class=\"c n x938 y3fcf w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x939 y3fcf w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">144.874<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f97 w2a1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4. Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x93a y3f97 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x93b y3f97 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x93c y3f97 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x93d y3f97 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x93e y3f97 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x93f y3f97 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3f98 w288 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.1 Pronti contr<span class=\"_ _2\"></span>o termine<span class=\"_ _567\"> </span></div></td><td class=\"c n x940 y3f98 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x941 y3f98 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x942 y3f98 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x943 y3f98 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x944 y3f98 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x945 y3f98 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fd0 w289 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.2 Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x946 y3fd0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x947 y3fd0 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x948 y3fd0 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x949 y3fd0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x94a y3fd0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x94b y3fd0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x94c y3de0 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">46.623<span class=\"_ _567\"> </span></div></td><td class=\"c n x94d y3de0 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.685<span class=\"_ _567\"> </span></div></td><td class=\"c n x94e y3de0 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">163.985<span class=\"_ _567\"> </span></div></td><td class=\"c n x94f y3de0 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">43.740<span class=\"_ _567\"> </span></div></td><td class=\"c n x950 y3de0 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">512<span class=\"_ _567\"> </span></div></td><td class=\"c n x951 y3de0 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">145.437<span class=\"_ _567\"> </span></div></td></tr></table>Legenda:<span class=\"ff2\"> L1= Livello 1, L2 = Livello 2, L3= Livello 3<span class=\"_ _567\"> </span></span>La <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>\u201cAttivit\u00e0 <span class=\"_ _a\"></span>finanziarie <span class=\"_ _3\"></span>obbligatoriamente <span class=\"_ _a\"></span>valutate <span class=\"_ _3\"></span>al <span class=\"_ _a\"></span>fair <span class=\"_ _3\"></span>value\u201d <span class=\"_ _3\"></span>comprende <span class=\"_ _3\"></span>principalmente<span class=\"_ _567\"> </span> le <span class=\"_ _8\"></span>quote <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>OICR <span class=\"_ _1d\"></span>non <span class=\"_ _8\"></span>destinate <span class=\"_ _1d\"></span>a <span class=\"_ _1d\"></span>finalit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>negoziazione; <span class=\"_ _8\"></span>tal<span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>strumenti <span class=\"_ _1d\"></span>per <span class=\"_ _8\"></span>loro <span class=\"_ _8\"></span>natura <span class=\"_ _1d\"></span>non<span class=\"_ _567\"> </span> superano l\u2019SPPI test (solely payments of principal and interests) pr<span class=\"_ _2\"></span>evisto dal principio IFRS9<span class=\"_ _567\"> </span> \u201cStrumenti Finanziari\u201d.<span class=\"_ _567\"> </span> In particolare, alla voce \u201c1.2 Altri titoli di debito\u201d risulta iscritto il titolo \u201csenior\u201d per 4.654<span class=\"_ _567\"> </span> migliaia di euro <span class=\"_ _2\"></span>sottoscritto per il finanziamento di un\u2019iniziativa impr<span class=\"_ _2\"></span>enditoriale per lo sviluppo<span class=\"_ _567\"> </span> di un data center in Italia; altri investitori istituzionali hanno sottoscritto le \u201cmezzanine\u201d e le<span class=\"_ _567\"> </span> \u201cjunior\u201d <span class=\"_ _1\"> </span>notes. <span class=\"_ _24\"> </span>In <span class=\"_ _1\"> </span>particolare, <span class=\"_ _1\"> </span>alla <span class=\"_ _1\"> </span>voce <span class=\"_ _1\"> </span>\u201c3. <span class=\"_ _1\"> </span>Quote <span class=\"_ _24\"> </span>d<span class=\"_ _b\"></span>i <span class=\"_ _1\"> </span>OICR\u201d, <span class=\"_ _24\"> </span>risultano <span class=\"_ _1\"> </span>iscritte <span class=\"_ _1\"> </span>le <span class=\"_ _1\"> </span>quote <span class=\"_ _1\"> </span>dei<span class=\"_ _567\"> </span> fondi chiusi sottoscritte ad esito del perfezionamento di cessioni di crediti non performing<span class=\"_ _567\"> </span> ai <span class=\"_ _1d\"></span>fondi <span class=\"_ _24\"></span>medesimi; <span class=\"_ _1d\"></span>il <span class=\"_ _24\"></span>fair <span class=\"_ _1d\"></span>value <span class=\"_ _24\"></span>delle <span class=\"_ _1d\"></span>quote <span class=\"_ _24\"></span>dei <span class=\"_ _1d\"></span>fondi <span class=\"_ _24\"></span>(livello <span class=\"_ _1d\"></span>3) <span class=\"_ _24\"></span>\u00e8 <span class=\"_ _1d\"></span>determinato <span class=\"_ _24\"></span>applicando <span class=\"_ _1d\"></span>le<span class=\"_ _567\"> </span> policy previste <span class=\"_ _2\"></span>dalla banca per tale tipologia <span class=\"_ _2\"></span>di strumenti finanziari. Nel corso <span class=\"_ _2\"></span>del 2025 si sono<span class=\"_ _567\"> </span> perfezionate <span class=\"_ _2\"></span>cessioni <span class=\"_ _2\"></span>di cr<span class=\"_ _2\"></span>editi <span class=\"_ _2\"></span>per 76.175 <span class=\"_ _a\"></span>migliaia di <span class=\"_ _a\"></span>Euro <span class=\"_ _2\"></span>nominali con <span class=\"_ _a\"></span>sottoscrizione di <span class=\"_ _a\"></span>quote<span class=\"_ _567\"> </span> di <span class=\"_ _2\"></span>Fondi <span class=\"_ _a\"></span>Chiusi <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>27.999 <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Euro, <span class=\"_ _a\"></span>valutati <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>coerenza <span class=\"_ _a\"></span>con <span class=\"_ _2\"></span>quanto <span class=\"_ _a\"></span>previsto <span class=\"_ _2\"></span>dalle <span class=\"_ _2\"></span>policy<span class=\"_ _567\"> </span> di fair value di Gruppo.<span class=\"_ _567\"> </span>Alla <span class=\"_ _a\"></span>voce <span class=\"_ _2\"></span>\u201c3. <span class=\"_ _2\"></span>Quote <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>OICR\u201d <span class=\"_ _2\"></span>risultano <span class=\"_ _2\"></span>iscritte <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>riferimento <span class=\"_ _2\"></span>quote <span class=\"_ _2\"></span>per <span class=\"_ _a\"></span>21.130 <span class=\"_ _2\"></span>migliaia<span class=\"_ _567\"> </span> di euro r<span class=\"_ _2\"></span>elative ai seguenti Fondi sottoscritti da Banco Desio:<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Planetarium Fund \u2013 Anthilia White;<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Planetarium Fund \u2013 Anthilia Y<span class=\"_ _3\"></span>ellow;<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Anthilia Gap.<span class=\"_ _567\"> </span></span>2.6 <span class=\"_ _1d\"></span>Altre <span class=\"_ _1d\"></span>attivit\u00e0 <span class=\"_ _24\"> </span>finanziarie <span class=\"_ _1d\"></span>obbligatoriamente <span class=\"_ _24\"> </span>valutate <span class=\"_ _1d\"></span>al <span class=\"_ _24\"> </span>fair <span class=\"_ _1d\"></span>value: <span class=\"_ _24\"> </span>composizione <span class=\"_ _1d\"></span>per<span class=\"_ _567\"> </span>debitori/emittenti<span class=\"_ _567\"> </span>Il valore della voce \u201c1. Titoli di capitale\u201d pari a 384 migliaia di eur<span class=\"_ _2\"></span>o si riferisce alla partecipazione<span class=\"_ _567\"> </span>in Y<span class=\"_ _3\"></span>olo Group.<span class=\"_ _567\"> </span>La variazione della voce \u201c2. Titoli di debito\u201d \u00e8 riconducibile alla sottoscrizione di un titolo<span class=\"_ _567\"> </span>\u201csenior\u201d <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>4.500 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>euro <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>finanziamento <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>un\u2019iniziativa <span class=\"_ _8\"></span>imprenditoriale <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>lo<span class=\"_ _567\"> </span>sviluppo di un data center in Italia; altri investitori istituzionali hanno sottoscritto le \u201cmezzanine\u201d<span class=\"_ _567\"> </span>e le \u201cjunior\u201d notes.<span class=\"_ _567\"> </span><table class=\"s w2aa h1c9\" id=\"_57574d96-b8b9-4b88-873a-0a7a94763d60\"><tr><td></td><td class=\"c n x952 y3fd1 w27d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x953 y3fd1 w27d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fd2 w2ab h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">1.Titoli di capitale<span class=\"_ _567\"> </span></div></td><td class=\"c n x954 y3fd2 w21e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">384<span class=\"_ _567\"> </span></div></td><td class=\"c n x955 y3fd2 w21e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">481<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3fd3 w2ac h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x957 y3fd3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x958 y3fd3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3dea w2ad h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">di cui: altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x959 y3dea w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">384<span class=\"_ _567\"> </span></div></td><td class=\"c n x95a y3dea wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">481<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3dbc w2ae h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">di cui: societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x95b y3dbc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x95c y3dbc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fd4 w295 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x95d y3fd4 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.685<span class=\"_ _567\"> </span></div></td><td class=\"c n x95e y3fd4 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">594<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3dc0 w2af h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Banche centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x95f y3dc0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x960 y3dc0 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3dc2 w297 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Amministrazioni pubbliche<span class=\"_ _567\"> </span></div></td><td class=\"c n x961 y3dc2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x962 y3dc2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3dee w298 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x963 y3dee w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x964 y3dee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3dc6 w299 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">d) Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x965 y3dc6 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.685<span class=\"_ _567\"> </span></div></td><td class=\"c n x966 y3dc6 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">594<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3df1 w2b0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: imprese di assicurazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x967 y3df1 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x968 y3df1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3dca w2b1 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">e) Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x969 y3dca w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x96a y3dca w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fd5 w2a8 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3. Quote di O.I.C.R.<span class=\"_ _567\"> </span></div></td><td class=\"c n x96b y3fd5 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">210.224<span class=\"_ _567\"> </span></div></td><td class=\"c n x96c y3fd5 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">188.614<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fd6 w2a1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4. Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x96d y3fd6 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x96e y3fd6 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3df5 w2af h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Banche centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x95f y3df5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x960 y3df5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fd7 w297 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Amministrazioni pubbliche<span class=\"_ _567\"> </span></div></td><td class=\"c n x961 y3fd7 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x962 y3fd7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3f4a w298 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x963 y3f4a w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x964 y3f4a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3df8 w299 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">d) Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x96f y3df8 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x970 y3df8 w178 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3dd9 w2b0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: imprese di assicurazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x967 y3dd9 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x968 y3dd9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fd8 w2b1 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">e) Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x969 y3fd8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x96a y3fd8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3dfa w2a2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">f) Famiglie<span class=\"_ _567\"> </span></div></td><td class=\"c n x971 y3dfa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x972 y3dfa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x973 y3de0 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">215.293<span class=\"_ _567\"> </span></div></td><td class=\"c n x974 y3de0 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">189.689<span class=\"_ _567\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialAssetsHeldForTradingExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-665": {
   "value": "4.1 <span class=\"_ _24\"> </span>Attivit\u00e0 <span class=\"_ _24\"> </span>finanziarie <span class=\"_ _24\"> </span>valutate <span class=\"_ _1\"> </span>al <span class=\"_ _24\"> </span>costo <span class=\"_ _24\"> </span>ammortizzato: <span class=\"_ _24\"> </span>composizione <span class=\"_ _24\"> </span>merceologica <span class=\"_ _24\"> </span>dei<span class=\"_ _567\"> </span>crediti verso banche<span class=\"_ _567\"> </span><table class=\"s w2d4 h1cf\" id=\"_270a306c-eedd-4638-bcc3-19678c5c1f7d\"><tr><td></td><td></td><td></td><td class=\"c n xa04 y4009 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n xa05 y4009 w2b4 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h27 y400a ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia operazioni/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></td><td></td><td class=\"c n xa06 y400b w2d5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore di bilancio<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n xa07 y400b w2d6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair value<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n xa08 y400b w2d5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore di bilancio<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n xa09 y400b w2d7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair value<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 xa0a h27 y400c ff6 fs16 fc0 sc0 ls0 ws0\">Primo e </td><td class=\"t m0 xa0b h27 y400d ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo<span class=\"_ _567\"> </span></td><td class=\"t m0 xa0c h27 y400d ff6 fs16 fc0 sc0 ls0 ws0\">Impaired </td><td class=\"c n xa0d y400e w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n xa0e y400e w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n xa0f y400e w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td class=\"c n xa10 y400e w2d8 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Primo e<span class=\"_ _567\"> </span></div></td><td class=\"t m0 xa11 h27 y400f ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo<span class=\"_ _567\"> </span></td><td class=\"t m0 xa12 h27 y400f ff6 fs16 fc0 sc0 ls0 ws0\">Impaired </td><td class=\"c n xa13 y4010 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n xa14 y4010 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n xa15 y4010 w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"t m0 xa16 h27 y4011 ff6 fs16 fc0 sc0 ls0 ws0\">secondo </td><td class=\"t m0 xa17 h27 y4012 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 xa18 h27 y4012 ff6 fs16 fc0 sc0 ls0 ws0\">acquisite o </td><td></td><td></td><td></td><td class=\"t m0 x65d h27 y4013 ff6 fs16 fc0 sc0 ls0 ws0\">secondo </td><td class=\"t m0 x751 h27 y4014 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 xa19 h27 y4014 ff6 fs16 fc0 sc0 ls0 ws0\">acquisite o </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 xa1a h27 y4015 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xa0c h27 y4016 ff6 fs16 fc0 sc0 ls0 ws0\">originate<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 xa1b h27 y4017 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xa12 h27 y4018 ff6 fs16 fc0 sc0 ls0 ws0\">originate<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y4019 w2d9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A. Crediti verso Banche Centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n xa1c y4019 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">114.350<span class=\"_ _567\"> </span></div></td><td class=\"c n xa1d y4019 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa1e y4019 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa1f y4019 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa20 y4019 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa21 y4019 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">114.350<span class=\"_ _567\"> </span></div></td><td class=\"c n xa22 y4019 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">104.239<span class=\"_ _567\"> </span></div></td><td class=\"c n xa23 y4019 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa24 y4019 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa25 y4019 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa26 y4019 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa27 y4019 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">104.239<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y401a w2da h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Depositi a scadenza<span class=\"_ _567\"> </span></div></td><td class=\"c n xa28 y401a w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa29 y401a w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa2a y401a w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa2b y401a w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa2c y401a w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa2d y401a w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa2e y401a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa2f y401a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa30 y401a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa31 y401a w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa32 y401a w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa33 y401a w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3ea0 w2db h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Riserva obbligatoria<span class=\"_ _567\"> </span></div></td><td class=\"c n xa34 y3ea0 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">114.350<span class=\"_ _567\"> </span></div></td><td class=\"c n xa35 y3ea0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa36 y3ea0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa37 y3ea0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa38 y3ea0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa39 y3ea0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa3a y3ea0 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">104.239<span class=\"_ _567\"> </span></div></td><td class=\"c n xa3b y3ea0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa3c y3ea0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa3d y3ea0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa3e y3ea0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa3f y3ea0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3ea1 w2dc h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3. Pronti contr<span class=\"_ _2\"></span>o termine<span class=\"_ _567\"> </span></div></td><td class=\"c n xa40 y3ea1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa41 y3ea1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa42 y3ea1 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa43 y3ea1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa44 y3ea1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa45 y3ea1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa46 y3ea1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa47 y3ea1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa48 y3ea1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa49 y3ea1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa4a y3ea1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa4b y3ea1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y401b w2dd h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4. Altri<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xa4c y401b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa4d y401b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa4e y401b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa4f y401b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa50 y401b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa51 y401b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa52 y401b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa53 y401b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa54 y401b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa55 y401b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa56 y401b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y401c w1cf h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. Crediti verso banche<span class=\"_ _567\"> </span></div></td><td class=\"c n xa57 y401c w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">892.894<span class=\"_ _567\"> </span></div></td><td class=\"c n xa58 y401c w2de h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n xa59 y401c w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa5a y401c w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">575.059<span class=\"_ _567\"> </span></div></td><td class=\"c n xa5b y401c w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">72.741<span class=\"_ _567\"> </span></div></td><td class=\"c n x2e7 y401c w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">254.786<span class=\"_ _567\"> </span></div></td><td class=\"c n xa5c y401c w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">851.294<span class=\"_ _567\"> </span></div></td><td class=\"c n xa5d y401c w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa5e y401c w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa5f y401c w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">596.011<span class=\"_ _567\"> </span></div></td><td class=\"c n xa60 y401c w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15.135<span class=\"_ _567\"> </span></div></td><td class=\"c n xa61 y401c w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">247.064<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3eb7 w287 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n xa62 y3eb7 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">254.783<span class=\"_ _567\"> </span></div></td><td class=\"c n xa63 y3eb7 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n xa64 y3eb7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa65 y3eb7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa66 y3eb7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa67 y3eb7 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">254.786<span class=\"_ _567\"> </span></div></td><td class=\"c n xa68 y3eb7 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">249.451<span class=\"_ _567\"> </span></div></td><td class=\"c n xa69 y3eb7 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa6a y3eb7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa6b y3eb7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa6c y3eb7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa6d y3eb7 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">247.064<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3ea5 w2df h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 Conti correnti<span class=\"_ _567\"> </span></div></td><td class=\"c n xa6e y3ea5 w178 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa6f y3ea5 w178 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa70 y3ea5 w178 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa71 y3ea5 w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa72 y3ea5 w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa73 y3ea5 w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa74 y3ea5 w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa75 y3ea5 w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa76 y3ea5 w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa77 y3ea5 w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa78 y3ea5 w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa79 y3ea5 w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3ea6 w2e0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.2. Depositi a scadenza<span class=\"_ _567\"> </span></div></td><td class=\"c n xa7a y3ea6 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10.845<span class=\"_ _567\"> </span></div></td><td class=\"c n xa7b y3ea6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa7c y3ea6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa7d y3ea6 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa7e y3ea6 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa7f y3ea6 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa80 y3ea6 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">12.048<span class=\"_ _567\"> </span></div></td><td class=\"c n xa81 y3ea6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa82 y3ea6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa83 y3ea6 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa84 y3ea6 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa85 y3ea6 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y401d w2e1 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">1.3. Altri finanziamenti:<span class=\"_ _567\"> </span></div></td><td class=\"c n xa86 y401d w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">243.938<span class=\"_ _567\"> </span></div></td><td class=\"c n xa87 y401d w103 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n xa88 y401d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa89 y401d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa8a y401d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa8b y401d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa8c y401d wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">237.403<span class=\"_ _567\"> </span></div></td><td class=\"c n xa8d y401d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa8e y401d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa8f y401d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa90 y401d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa91 y401d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x9b6 y3ea8 w2e2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Pronti contr<span class=\"_ _2\"></span>o termine attivi<span class=\"_ _567\"> </span></div></td><td class=\"c n xa92 y3ea8 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">24.996<span class=\"_ _567\"> </span></div></td><td class=\"c n xa93 y3ea8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa94 y3ea8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa95 y3ea8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa96 y3ea8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa97 y3ea8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa98 y3ea8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa99 y3ea8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa9a y3ea8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa9b y3ea8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa9c y3ea8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa9d y3ea8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x9b6 y401e w2e3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Finanziamenti per leasing<span class=\"_ _567\"> </span></div></td><td class=\"c n xa9e y401e w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa9f y401e w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa0 y401e w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa1 y401e w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa2 y401e w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa3 y401e w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa4 y401e w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa5 y401e w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa6 y401e w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa7 y401e w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa8 y401e w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa9 y401e w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x9b6 y401f w2e4 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n xaaa y401f w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">218.942<span class=\"_ _567\"> </span></div></td><td class=\"c n xaab y401f w103 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n xaac y401f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xaad y401f w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaae y401f w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaaf y401f w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xab0 y401f wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">237.403<span class=\"_ _567\"> </span></div></td><td class=\"c n xab1 y401f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xab2 y401f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xab3 y401f w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xab4 y401f w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xab5 y401f w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x97f y3eab w282 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2. Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n xab6 y3eab wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">638.111<span class=\"_ _567\"> </span></div></td><td class=\"c n xab7 y3eab w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xab8 y3eab w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xab9 y3eab w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">575.059<span class=\"_ _567\"> </span></div></td><td class=\"c n xaba y3eab wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">72.741<span class=\"_ _567\"> </span></div></td><td class=\"c n xabb y3eab w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xabc y3eab wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">601.843<span class=\"_ _567\"> </span></div></td><td class=\"c n xabd y3eab w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xabe y3eab w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xabf y3eab wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">596.011<span class=\"_ _567\"> </span></div></td><td class=\"c n xac0 y3eab wcb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">15.135<span class=\"_ _567\"> </span></div></td><td class=\"c n xac1 y3eab w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y4020 w283 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 Titoli strutturati<span class=\"_ _567\"> </span></div></td><td class=\"c n xac2 y4020 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">9.581<span class=\"_ _567\"> </span></div></td><td class=\"c n xac3 y4020 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xac4 y4020 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xac5 y4020 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.956<span class=\"_ _567\"> </span></div></td><td class=\"c n xac6 y4020 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.639<span class=\"_ _567\"> </span></div></td><td class=\"c n xac7 y4020 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xac8 y4020 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.775<span class=\"_ _567\"> </span></div></td><td class=\"c n xac9 y4020 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xaca y4020 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xacb y4020 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.839<span class=\"_ _567\"> </span></div></td><td class=\"c n xacc y4020 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xacd y4020 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y4021 w284 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.2 Altri titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n xace y4021 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">628.530<span class=\"_ _567\"> </span></div></td><td class=\"c n xac3 y4021 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xac4 y4021 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xacf y4021 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">571.103<span class=\"_ _567\"> </span></div></td><td class=\"c n xad0 y4021 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">67.102<span class=\"_ _567\"> </span></div></td><td class=\"c n xad1 y4021 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xad2 y4021 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">598.068<span class=\"_ _567\"> </span></div></td><td class=\"c n xad3 y4021 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xad4 y4021 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xad5 y4021 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">592.172<span class=\"_ _567\"> </span></div></td><td class=\"c n xad6 y4021 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">15.135<span class=\"_ _567\"> </span></div></td><td class=\"c n xacd y4021 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n xad7 y3de0 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.007.244<span class=\"_ _567\"> </span></div></td><td class=\"c n xad8 y3de0 w194 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n xad9 y3de0 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xada y3de0 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">575.059<span class=\"_ _567\"> </span></div></td><td class=\"c n xadb y3de0 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">72.741<span class=\"_ _567\"> </span></div></td><td class=\"c n xa21 y3de0 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">369.136<span class=\"_ _567\"> </span></div></td><td class=\"c n xa22 y3de0 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">955.533<span class=\"_ _567\"> </span></div></td><td class=\"c n xa23 y3de0 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa24 y3de0 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xadc y3de0 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">596.011<span class=\"_ _567\"> </span></div></td><td class=\"c n xadd y3de0 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15.135<span class=\"_ _567\"> </span></div></td><td class=\"c n xade y3de0 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">351.303<span class=\"_ _567\"> </span></div></td></tr></table>Legenda:<span class=\"ff2\"> L1= Livello 1, L2= Livello 2, L3= Livello 3<span class=\"_ _567\"> </span></span>Nel saldo della voce \u201cA. Crediti verso Banche Centrali\u201d \u00e8 appostato l\u2019ammontar<span class=\"_ _2\"></span>e della Riserva<span class=\"_ _567\"> </span>obbligatoria presso la Banca d\u2019Italia. Il saldo puntuale, nell\u2019ambito del rispetto del livello medio<span class=\"_ _567\"> </span>di <span class=\"_ _2\"></span>mantenimento <span class=\"_ _2\"></span>richiesto <span class=\"_ _a\"></span>dalla normativa, <span class=\"_ _a\"></span>pu\u00f2 <span class=\"_ _2\"></span>discostarsi, <span class=\"_ _2\"></span>anche <span class=\"_ _2\"></span>con <span class=\"_ _a\"></span>variazioni significative, <span class=\"_ _a\"></span>in<span class=\"_ _567\"> </span>relazione al fabbisogno contingente di tesor<span class=\"_ _2\"></span>eria della Banca.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019impegno di mantenimento della Riserva obbligatoria assunto dal Banco al 31 dicembre<span class=\"_ _567\"> </span>ammonta a 113,8 milioni di euro (105,2 milioni di eur<span class=\"_ _2\"></span>o assunti a dicembre 2024).<span class=\"_ _567\"> </span>I <span class=\"_ _24\"> </span>saldi <span class=\"_ _1\"> </span>della <span class=\"_ _1\"> </span>voce <span class=\"_ _24\"> </span>\u201cB. <span class=\"_ _1\"> </span>Crediti <span class=\"_ _24\"> </span>verso <span class=\"_ _1\"> </span>banche\u201d <span class=\"_ _1\"> </span>sono <span class=\"_ _24\"> </span>esposti <span class=\"_ _1\"> </span>al <span class=\"_ _1\"> </span>netto <span class=\"_ _24\"> </span>del<span class=\"_ _b\"></span>le <span class=\"_ _24\"> </span>rettifiche <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>valore<span class=\"_ _567\"> </span>derivanti dall\u2019applicazione dei modelli per la determinazione della perdita attesa sul portafoglio<span class=\"_ _567\"> </span>titoli di debito \u201cheld to collect\u201d in applicazione del principio contabile \u201cIFRS9 - Strumenti<span class=\"_ _567\"> </span>finanziari\u201d.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>ra i crediti verso banche non figurano crediti classificabili come attivit\u00e0 deteriorate.<span class=\"_ _567\"> </span>In <span class=\"_ _a\"></span>questa <span class=\"_ _a\"></span>voce <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>bilancio <span class=\"_ _a\"></span>non <span class=\"_ _a\"></span>risulta, <span class=\"_ _a\"></span>invece, <span class=\"_ _a\"></span>esposto <span class=\"_ _a\"></span>l\u2019importo <span class=\"_ _2\"></span>a <span class=\"_ _3\"></span>vista <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>579 <span class=\"_ _a\"></span>milioni <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>euro <span class=\"_ _3\"></span>(pari<span class=\"_ _567\"> </span>a 883 milioni di eur<span class=\"_ _2\"></span>o alla fine del periodo pr<span class=\"_ _2\"></span>ecedente) relativo alla liquidit\u00e0 <span class=\"_ _2\"></span>eccedente rispetto<span class=\"_ _567\"> </span>all\u2019impegno <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>mantenimento <span class=\"_ _9\"> </span>della <span class=\"_ _1\"> </span>Riserva <span class=\"_ _9\"> </span>obbligatoria <span class=\"_ _9\"> </span>alla <span class=\"_ _1\"> </span>data <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>riferimento <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>quanto<span class=\"_ _567\"> </span>investita in depositi overnight e quindi esposta alla voce 10. \u201dCassa e disponibilit\u00e0 liquide\u201d.<span class=\"_ _567\"> </span>Nella voce \u201c2. Titoli di debito\u201d sono inclusi i titoli detenuti nell\u2019ambito del business model \u201cheld<span class=\"_ _567\"> </span>to collect\u201d, ovvero detenuti con l\u2019intento di incassar<span class=\"_ _2\"></span>e i flussi di cassa contrattuali.<span class=\"_ _567\"> </span>La segmentazione <span class=\"_ _b\"></span>in stadi <span class=\"_ _b\"></span>(stage) avviene <span class=\"_ _b\"></span>rispettando i <span class=\"_ _b\"></span>seguenti requisiti previsti dal <span class=\"_ _b\"></span>principio<span class=\"_ _567\"> </span>contabile \u201cIFRS9 Strumenti finanziari\u201d in vigore dal 1\u00b0 gennaio 2018:<span class=\"_ _567\"> </span>a. <span class=\"_ _96\"> </span><span class=\"fc0\">stage 1 per le esposizioni con performance in linea con le aspettative;<span class=\"_ _567\"> </span></span>b. <span class=\"_ _2af\"> </span><span class=\"fc0 ws20\">stage 2 per le esposizioni con performance sotto le aspettative ovver<span class=\"_ _2\"></span>o che hanno registrato<span class=\"_ _567\"> </span></span>un <span class=\"_ _a\"></span>significativo <span class=\"_ _2\"></span>incremento <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>rischio <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>credito <span class=\"_ _a\"></span>rispetto <span class=\"_ _a\"></span>al <span class=\"_ _2\"></span>momento <span class=\"_ _a\"></span>in <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>le <span class=\"_ _a\"></span>stesse <span class=\"_ _2\"></span>si <span class=\"_ _a\"></span>sono<span class=\"_ _567\"> </span>originate (ovvero sono state acquistate);<span class=\"_ _567\"> </span>c. <span class=\"_ _274\"> </span><span class=\"fc0\">stage 3 per le esposizioni non performing.<span class=\"_ _567\"> </span></span>4.2 <span class=\"_ _24\"> </span>Attivit\u00e0 <span class=\"_ _24\"> </span>finanziarie <span class=\"_ _24\"> </span>valutate <span class=\"_ _1\"> </span>al <span class=\"_ _24\"> </span>costo <span class=\"_ _24\"> </span>ammortizzato: <span class=\"_ _24\"> </span>composizione <span class=\"_ _24\"> </span>merceologica <span class=\"_ _24\"> </span>dei<span class=\"_ _567\"> </span>crediti verso clientela<span class=\"_ _567\"> </span><table class=\"s w2d4 h1d0\" id=\"_84240aa4-6c15-4a35-b7ba-7ddec5c83dcf\"><tr><td></td><td></td><td></td><td class=\"c n xa04 y4022 w27d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n xa05 y4022 w2b4 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c n xa06 y4023 w2d5 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore di bilancio<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n xa07 y4023 w2d6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Fair value<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n xa08 y4023 w2d5 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore di bilancio<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n xa09 y4023 w2d7 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Fair value<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"t m0 x547 h27 y4024 ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia operazioni/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></td><td class=\"t m0 xa0a h27 y4025 ff6 fs16 fc0 sc0 ls0 ws0\">Primo e </td><td class=\"t m0 xa0b h27 y4026 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo<span class=\"_ _567\"> </span></td><td class=\"t m0 xa0c h27 y4026 ff6 fs16 fc0 sc0 ls0 ws0\">Impaired </td><td class=\"c n xa0d y4027 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n xa0e y4027 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n xa0f y4027 w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td class=\"c n xa10 y4027 w2d8 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Primo e<span class=\"_ _567\"> </span></div></td><td class=\"t m0 xa11 h27 y4028 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo<span class=\"_ _567\"> </span></td><td class=\"t m0 xa12 h27 y4028 ff6 fs16 fc0 sc0 ls0 ws0\">Impaired </td><td class=\"c n xa13 y4029 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n xa14 y4029 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n xa15 y4029 w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"t m0 xa16 h27 y402a ff6 fs16 fc0 sc0 ls0 ws0\">secondo </td><td class=\"t m0 xa17 h27 y402b ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 xa18 h27 y402b ff6 fs16 fc0 sc0 ls0 ws0\">acquisite o </td><td></td><td></td><td></td><td class=\"t m0 x65d h27 y402c ff6 fs16 fc0 sc0 ls0 ws0\">secondo </td><td class=\"t m0 x751 h27 y402d ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 xa19 h27 y402d ff6 fs16 fc0 sc0 ls0 ws0\">acquisite o </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 xa1a h27 y402e ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xa0c h27 y402f ff6 fs16 fc0 sc0 ls0 ws0\">originate<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 xa1b h27 y4030 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xa12 h27 y4031 ff6 fs16 fc0 sc0 ls0 ws0\">originate<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y4032 w2a1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n xadf y4032 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">12.562.333<span class=\"_ _567\"> </span></div></td><td class=\"c n xae0 y4032 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">172.863<span class=\"_ _567\"> </span></div></td><td class=\"c n xae1 y4032 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.803<span class=\"_ _567\"> </span></div></td><td class=\"c n xae2 y4032 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xae3 y4032 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xae4 y4032 w2e5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">12.940.993<span class=\"_ _567\"> </span></div></td><td class=\"c n xae5 y4032 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">11.841.832<span class=\"_ _567\"> </span></div></td><td class=\"c n xae6 y4032 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">189.062<span class=\"_ _567\"> </span></div></td><td class=\"c n xae7 y4032 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.635<span class=\"_ _567\"> </span></div></td><td class=\"c n xae8 y4032 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xae9 y4032 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xaea y4032 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">12.111.307<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4033 w2e6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Conti correnti<span class=\"_ _567\"> </span></div></td><td class=\"c n xaeb y4033 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">908.815<span class=\"_ _567\"> </span></div></td><td class=\"c n xaec y4033 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">19.905<span class=\"_ _567\"> </span></div></td><td class=\"c n xaed y4033 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">228<span class=\"_ _567\"> </span></div></td><td class=\"c n xaee y4033 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaef y4033 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaf0 y4033 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaf1 y4033 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">897.877<span class=\"_ _567\"> </span></div></td><td class=\"c n xaf2 y4033 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.242<span class=\"_ _567\"> </span></div></td><td class=\"c n xaf3 y4033 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">455<span class=\"_ _567\"> </span></div></td><td class=\"c n xaf4 y4033 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaf5 y4033 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaf6 y4033 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4034 w2e7 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Pronti contr<span class=\"_ _2\"></span>o termine attivi<span class=\"_ _567\"> </span></div></td><td class=\"c n xaf7 y4034 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">373.337<span class=\"_ _567\"> </span></div></td><td class=\"c n xaf8 y4034 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa36 y4034 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xaf9 y4034 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xafa y4034 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xafb y4034 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xafc y4034 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xafd y4034 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xafe y4034 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xaff y4034 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb00 y4034 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb01 y4034 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3eb7 w2e8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3. Mutui<span class=\"_ _567\"> </span></div></td><td class=\"c n xb02 y3eb7 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.571.252<span class=\"_ _567\"> </span></div></td><td class=\"c n xb03 y3eb7 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">122.446<span class=\"_ _567\"> </span></div></td><td class=\"c n xb04 y3eb7 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.040<span class=\"_ _567\"> </span></div></td><td class=\"c n xb05 y3eb7 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb06 y3eb7 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb07 y3eb7 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb08 y3eb7 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.697.096<span class=\"_ _567\"> </span></div></td><td class=\"c n xb09 y3eb7 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">148.812<span class=\"_ _567\"> </span></div></td><td class=\"c n xb0a y3eb7 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.584<span class=\"_ _567\"> </span></div></td><td class=\"c n xb0b y3eb7 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb0c y3eb7 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb0d y3eb7 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb0e h28 y4035 ff9 fs16 fc0 sc0 ls0 ws0\">4. Carte di credito, pr<span class=\"_ _2\"></span>estiti personali e </td><td class=\"c n xb0f y4036 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.356.135<span class=\"_ _567\"> </span></div></td><td class=\"c n xb10 y4036 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">18.927<span class=\"_ _567\"> </span></div></td><td class=\"c n xb11 y4036 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb12 y4036 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb13 y4036 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb14 y4036 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb15 y4036 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.958.913<span class=\"_ _567\"> </span></div></td><td class=\"c n xb16 y4036 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">13.579<span class=\"_ _567\"> </span></div></td><td class=\"c n xb17 y4036 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb18 y4036 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb19 y4036 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb1a y4036 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb0e h28 y4037 ff9 fs16 fc0 sc0 ls0 ws0\">cessioni del quinto<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x883 y3dce w2e9 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5. Finanziamenti per leasing<span class=\"_ _567\"> </span></div></td><td class=\"c n xb1b y3dce w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">153.556<span class=\"_ _567\"> </span></div></td><td class=\"c n xb1c y3dce wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.011<span class=\"_ _567\"> </span></div></td><td class=\"c n xb1d y3dce w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb1e y3dce w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb1f y3dce w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb20 y3dce w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb21 y3dce wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">151.508<span class=\"_ _567\"> </span></div></td><td class=\"c n xb22 y3dce wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.374<span class=\"_ _567\"> </span></div></td><td class=\"c n xa30 y3dce w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa31 y3dce w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa32 y3dce w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa33 y3dce w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fce w2ea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6. Factoring<span class=\"_ _567\"> </span></div></td><td class=\"c n xb23 y3fce w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">112.764<span class=\"_ _567\"> </span></div></td><td class=\"c n xb24 y3fce w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.104<span class=\"_ _567\"> </span></div></td><td class=\"c n xb25 y3fce w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb26 y3fce w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb27 y3fce w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb28 y3fce w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb29 y3fce wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">88.675<span class=\"_ _567\"> </span></div></td><td class=\"c n xb2a y3fce wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.759<span class=\"_ _567\"> </span></div></td><td class=\"c n xb2b y3fce w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb2c y3fce w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb2d y3fce w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb2e y3fce w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4038 w2eb h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">7. Altri finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n xb2f y4038 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.086.474<span class=\"_ _567\"> </span></div></td><td class=\"c n xb30 y4038 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.470<span class=\"_ _567\"> </span></div></td><td class=\"c n xb31 y4038 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">535<span class=\"_ _567\"> </span></div></td><td class=\"c n xb32 y4038 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb33 y4038 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb34 y4038 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb35 y4038 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.047.763<span class=\"_ _567\"> </span></div></td><td class=\"c n xb36 y4038 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.296<span class=\"_ _567\"> </span></div></td><td class=\"c n xb37 y4038 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">596<span class=\"_ _567\"> </span></div></td><td class=\"c n xb38 y4038 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb39 y4038 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb3a y4038 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f4b w295 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n xb3b y3f4b w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.702.112<span class=\"_ _567\"> </span></div></td><td class=\"c n xb3c y3f4b w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">78.357<span class=\"_ _567\"> </span></div></td><td class=\"c n xb3d y3f4b w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb3e y3f4b w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.482.038<span class=\"_ _567\"> </span></div></td><td class=\"c n xb3f y3f4b w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">184.467<span class=\"_ _567\"> </span></div></td><td class=\"c n xb40 y3f4b w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">75.605<span class=\"_ _567\"> </span></div></td><td class=\"c n xb41 y3f4b w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.476.112<span class=\"_ _567\"> </span></div></td><td class=\"c n xb42 y3f4b w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb43 y3f4b w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb44 y3f4b w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.140.035<span class=\"_ _567\"> </span></div></td><td class=\"c n xb45 y3f4b w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">153.416<span class=\"_ _567\"> </span></div></td><td class=\"c n xb46 y3f4b w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">105.360<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4039 w2ec h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1. Titoli strutturati<span class=\"_ _567\"> </span></div></td><td class=\"c n xb47 y4039 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">18.308<span class=\"_ _567\"> </span></div></td><td class=\"c n xb48 y4039 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb49 y4039 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb4a y4039 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb4b y4039 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">18.524<span class=\"_ _567\"> </span></div></td><td class=\"c n xb4c y4039 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb4d y4039 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">4.494<span class=\"_ _567\"> </span></div></td><td class=\"c n xb4e y4039 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb4f y4039 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb50 y4039 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb51 y4039 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">4.525<span class=\"_ _567\"> </span></div></td><td class=\"c n xb52 y4039 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y403a w2ed h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2. Altri titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n xb53 y403a w17e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.683.804<span class=\"_ _567\"> </span></div></td><td class=\"c n xb54 y403a wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">78.357<span class=\"_ _567\"> </span></div></td><td class=\"c n xb55 y403a w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb56 y403a w17e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.482.038<span class=\"_ _567\"> </span></div></td><td class=\"c n xb57 y403a w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">165.943<span class=\"_ _567\"> </span></div></td><td class=\"c n xb58 y403a wcb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">75.605<span class=\"_ _567\"> </span></div></td><td class=\"c n xb59 y403a we2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.471.618<span class=\"_ _567\"> </span></div></td><td class=\"c n xb5a y403a w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb5b y403a w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb5c y403a we2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.140.035<span class=\"_ _567\"> </span></div></td><td class=\"c n xb5d y403a wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">148.891<span class=\"_ _567\"> </span></div></td><td class=\"c n xb5e y403a wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">105.360<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n xb5f y3de0 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15.264.445<span class=\"_ _567\"> </span></div></td><td class=\"c n xb60 y3de0 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">251.220<span class=\"_ _567\"> </span></div></td><td class=\"c n xb61 y3de0 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.803<span class=\"_ _567\"> </span></div></td><td class=\"c n xb62 y3de0 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.482.038<span class=\"_ _567\"> </span></div></td><td class=\"c n xb63 y3de0 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">184.467<span class=\"_ _567\"> </span></div></td><td class=\"c n xb64 y3de0 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.016.598<span class=\"_ _567\"> </span></div></td><td class=\"c n xb65 y3de0 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">14.317.944<span class=\"_ _567\"> </span></div></td><td class=\"c n xb66 y3de0 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">189.062<span class=\"_ _567\"> </span></div></td><td class=\"c n xb67 y3de0 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.635<span class=\"_ _567\"> </span></div></td><td class=\"c n xb68 y3de0 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.140.035<span class=\"_ _567\"> </span></div></td><td class=\"c n xb69 y3de0 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">153.416<span class=\"_ _567\"> </span></div></td><td class=\"c n xb6a y3de0 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">12.216.667<span class=\"_ _567\"> </span></div></td></tr></table>Legenda:<span class=\"ff2\"> L1= Livello 1, L2= Livello 2, L3= Livello 3<span class=\"_ _567\"> </span></span>Il fair value dei crediti \u00e8 calcolato per le posizioni performing oltr<span class=\"_ _2\"></span>e il breve termine mediante<span class=\"_ _567\"> </span>tecnica <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>valutazione <span class=\"_ _1d\"></span>che <span class=\"_ _1d\"></span>prevede <span class=\"_ _1d\"></span>l\u2019attualizzazione <span class=\"_ _24\"></span>dei <span class=\"_ _1d\"></span>flussi <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>cassa <span class=\"_ _1d\"></span>attesi <span class=\"_ _24\"></span>considerando <span class=\"_ _1d\"></span>il<span class=\"_ _567\"> </span>rischio <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>credito <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>relazione, <span class=\"_ _3\"></span>mentre <span class=\"_ _3\"></span>per <span class=\"_ _a\"></span>le <span class=\"_ _3\"></span>posizioni <span class=\"_ _a\"></span>non <span class=\"_ _3\"></span>performing <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>per <span class=\"_ _3\"></span>quelle <span class=\"_ _a\"></span>performing<span class=\"_ _567\"> </span>a breve termine il valor<span class=\"_ _2\"></span>e di bilancio \u00e8 considerato una ragionevole approssimazione del fair<span class=\"_ _567\"> </span>value. T<span class=\"_ _3\"></span>enuto conto dell\u2019attuale contesto del mercato dei cr<span class=\"_ _2\"></span>editi, con particolare riferimento<span class=\"_ _567\"> </span>ai non performing loans, detto fair value potrebbe non rappr<span class=\"_ _2\"></span>esentare l\u2019eventuale exit price<span class=\"_ _567\"> </span>in <span class=\"_ _1\"> </span>considerazione <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>un <span class=\"_ _1\"> </span>certo <span class=\"_ _1\"> </span>margine <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>aleatoriet\u00e0 <span class=\"_ _1\"> </span>comunque <span class=\"_ _1\"> </span>insito <span class=\"_ _1\"> </span>nelle <span class=\"_ _1\"> </span>componenti <span class=\"_ _1\"> </span>di<span class=\"_ _567\"> </span>formazione del prezzo considerate da un potenziale terzo acquir<span class=\"_ _2\"></span>ente.<span class=\"_ _567\"> </span>Nella voce \u201c2. Titoli di debito\u201d sono inclusi i titoli detenuti nell\u2019ambito del business model \u201cheld<span class=\"_ _567\"> </span>to <span class=\"_ _b\"></span>collect\u201d, <span class=\"_ _b\"></span>ovvero detenuti <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>l\u2019intento <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>incassare i <span class=\"_ _b\"></span>flussi <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>cassa <span class=\"_ _b\"></span>contrattuali. <span class=\"_ _b\"></span>Il <span class=\"_ _b\"></span>valore dei<span class=\"_ _567\"> </span>titoli <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>debito <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _a\"></span>esposto <span class=\"_ _2\"></span>al <span class=\"_ _a\"></span>netto <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>rettifiche <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>valore <span class=\"_ _a\"></span>derivanti <span class=\"_ _2\"></span>dall\u2019applicazione <span class=\"_ _2\"></span>dei <span class=\"_ _a\"></span>modelli<span class=\"_ _567\"> </span>per la determinazione della perdita attesa sul portafoglio titoli di debito \u201cheld to collect\u201d in<span class=\"_ _567\"> </span>applicazione del principio contabile \u201cIFRS9 - Strumenti finanziari\u201d.<span class=\"_ _567\"> </span>Rientrano <span class=\"_ _9\"> </span>in <span class=\"_ _1\"> </span>questo <span class=\"_ _9\"> </span>portafoglio <span class=\"_ _1\"> </span>euro <span class=\"_ _9\"> </span>78.357 <span class=\"_ _1\"> </span>migliaia <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>titoli <span class=\"_ _1\"> </span>senior <span class=\"_ _9\"> </span>emessi <span class=\"_ _1\"> </span>dal <span class=\"_ _9\"> </span>veicolo <span class=\"_ _9\"> </span>di<span class=\"_ _567\"> </span>cartolarizzazione \u201c2W<span class=\"_ _a\"></span>orlds s.r<span class=\"_ _a\"></span>.l.\u201d ed euro 1.721 migliaia di titoli senior emessi dal veicolo<span class=\"_ _567\"> </span>di cartolarizzazione Buonconsiglio 4 s.r<span class=\"_ _3\"></span>.l. a seguito delle cessioni di crediti a soffer<span class=\"_ _2\"></span>enza, ai<span class=\"_ _567\"> </span>sensi del D.L. 18/2016 (cosiddetta GACS), avvenute rispettivamente nel 2018 e nel 2021. Alla<span class=\"_ _567\"> </span>data di riferimento l\u2019esposizione verso il veicolo 2W<span class=\"_ _a\"></span>orlds s.r<span class=\"_ _a\"></span>.l., ancorch\u00e9 interamente assistita<span class=\"_ _567\"> </span>dalla <span class=\"_ _1d\"></span>garanzia <span class=\"_ _24\"> </span>dello <span class=\"_ _24\"> </span>Stato <span class=\"_ _24\"></span>italiano, <span class=\"_ _24\"></span>risulta <span class=\"_ _1d\"></span>classificata <span class=\"_ _24\"> </span>nello <span class=\"_ _24\"> </span>status <span class=\"_ _24\"></span>\u201cdeteriorato\u201d <span class=\"_ _1d\"></span>(Stad<span class=\"_ _b\"></span>io <span class=\"_ _1d\"></span>3) <span class=\"_ _24\"> </span>in<span class=\"_ _567\"> </span>considerazione delle evidenze di underperformance dell\u2019operazione stessa, in termini di incassi,<span class=\"_ _567\"> </span>mentre <span class=\"_ _a\"></span>l\u2019esposizione <span class=\"_ _2\"></span>verso <span class=\"_ _a\"></span>il <span class=\"_ _2\"></span>veicolo <span class=\"_ _2\"></span>Buonconsiglio <span class=\"_ _2\"></span>4 <span class=\"_ _a\"></span>s.r<span class=\"_ _a\"></span>.l. <span class=\"_ _2\"></span>risulta <span class=\"_ _2\"></span>classificata <span class=\"_ _a\"></span>nello <span class=\"_ _2\"></span>status <span class=\"_ _2\"></span>\u201cbonis\u201d<span class=\"_ _567\"> </span>(Stadio 1) in considerazione del buon andamento dell\u2019operazione stessa.<span class=\"_ _567\"> </span>Al <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>dicembre <span class=\"_ _8\"></span>2025 <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>riclassificati <span class=\"_ _8\"></span>nella <span class=\"_ _8\"></span>voce <span class=\"_ _8\"></span>\u201c110. <span class=\"_ _8\"></span>Attivit\u00e0 <span class=\"_ _1d\"></span>in <span class=\"_ _8\"></span>via <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>dismissione\u201d <span class=\"_ _8\"></span>crediti<span class=\"_ _567\"> </span>deteriorati per 2.867 migliaia di euro per cui alla data di riferimento sono stati sottoscritti i<span class=\"_ _567\"> </span>relativi contratti di cessione che si sono perfezionati all\u2019inizio dell\u2019esercizio successivo.<span class=\"_ _567\"> </span>I <span class=\"_ _2\"></span>finanziamenti lor<span class=\"_ _2\"></span>di ammontano <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>complessivi 13.035.386 <span class=\"_ _a\"></span>migl<span class=\"_ _b\"></span>iaia <span class=\"_ _2\"></span>di eur<span class=\"_ _2\"></span>o (12.350.338 <span class=\"_ _2\"></span>migliaia<span class=\"_ _567\"> </span>di euro <span class=\"_ _b\"></span>alla fine <span class=\"_ _b\"></span>dello <span class=\"_ _b\"></span>scorso <span class=\"_ _b\"></span>esercizio), di <span class=\"_ _b\"></span>cui <span class=\"_ _b\"></span>12.684.069 (11.967.766 <span class=\"_ _b\"></span>migliaia <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>euro alla <span class=\"_ _b\"></span>fine<span class=\"_ _567\"> </span>dello scorso esercizio) r<span class=\"_ _2\"></span>elativi a crediti in bonis e 351.317 migliaia di euro (382.572 migliaia di<span class=\"_ _567\"> </span>euro alla fine dello scorso eser<span class=\"_ _2\"></span>cizio) a crediti deteriorati.<span class=\"_ _567\"> </span>Le <span class=\"_ _9\"> </span>r<span class=\"_ _2\"></span>ettifiche <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>valore <span class=\"_ _9\"> </span>complessive <span class=\"_ _1\"> </span>relative <span class=\"_ _9\"> </span>agli <span class=\"_ _1\"> </span>stessi <span class=\"_ _9\"> </span>finanziamenti <span class=\"_ _9\"> </span>ammontano <span class=\"_ _1\"> </span>a <span class=\"_ _9\"> </span>293.386<span class=\"_ _567\"> </span>migliaia <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>euro <span class=\"_ _a\"></span>(313.809 <span class=\"_ _2\"></span>migliaia <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>euro <span class=\"_ _a\"></span>alla <span class=\"_ _2\"></span>fine <span class=\"_ _a\"></span>dello <span class=\"_ _a\"></span>scorso <span class=\"_ _2\"></span>esercizio), <span class=\"_ _3\"></span>di <span class=\"_ _2\"></span>cui <span class=\"_ _a\"></span>175.386 <span class=\"_ _a\"></span>(191.462<span class=\"_ _567\"> </span>migliaia <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>euro <span class=\"_ _a\"></span>alla fine <span class=\"_ _a\"></span>dello <span class=\"_ _2\"></span>scorso <span class=\"_ _2\"></span>esercizio) <span class=\"_ _a\"></span>relative <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>crediti <span class=\"_ _a\"></span>deteriorati e <span class=\"_ _a\"></span>118.000 <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span>di<span class=\"_ _567\"> </span>euro (122.347 migliaia di eur<span class=\"_ _2\"></span>o alla fine del precedente esercizio) a cr<span class=\"_ _2\"></span>editi in bonis.<span class=\"_ _567\"> </span>La <span class=\"_ _b\"></span>tabella <span class=\"_ _b\"></span>comprende <span class=\"_ _b\"></span>altres\u00ec <span class=\"_ _b\"></span>gli <span class=\"_ _b\"></span>importi <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>crediti <span class=\"_ _b\"></span>ceduti <span class=\"_ _8\"></span>non cancellati <span class=\"_ _8\"></span>costituenti <span class=\"_ _b\"></span>attivi <span class=\"_ _b\"></span>idonei<span class=\"_ _567\"> </span>per il programma di emissione di Obbligazioni Bancarie Garantite (OBG); al 31 dicembr<span class=\"_ _2\"></span>e 2025 tali<span class=\"_ _567\"> </span>crediti ammontano a 2.390.019 migliaia di eur<span class=\"_ _2\"></span>o (2.298.229 migliaia di euro al 31 dicembre 2024).<span class=\"_ _567\"> </span>La sottovoce \u201cPronti contr<span class=\"_ _2\"></span>o termine attivi\u201d si riferisce all\u2019operativit\u00e0 svolta con controparti<span class=\"_ _567\"> </span>istituzionali finalizzata all\u2019ottimizzazione della gestione della tesoreria.<span class=\"_ _567\"> </span>Si segnala, inoltre, che la sottovoce \u201cMutui\u201d include l\u2019ammontar<span class=\"_ _2\"></span>e dei mutui collateralizzati<span class=\"_ _567\"> </span>presso la Banca Centrale Eur<span class=\"_ _2\"></span>opea (per il tramite della procedura A.Ba.Co) per 1.871.209<span class=\"_ _567\"> </span>migliaia di euro (1.939.843 migliaia di eur<span class=\"_ _2\"></span>o a fine esercizio precedente).<span class=\"_ _567\"> </span>Alla <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>\u201cCarte <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>credito, <span class=\"_ _a\"></span>prestiti <span class=\"_ _2\"></span>personali <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>cessioni <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>quinto\u201d <span class=\"_ _a\"></span>risul<span class=\"_ _b\"></span>tano <span class=\"_ _2\"></span>rilevati <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>crediti <span class=\"_ _a\"></span>per<span class=\"_ _567\"> </span>prestiti personali <span class=\"_ _b\"></span>e cessioni <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>quinto <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>Controllata Fides <span class=\"_ _b\"></span>S.p.A. per <span class=\"_ _b\"></span>1.578.860 <span class=\"_ _b\"></span>migliaia <span class=\"_ _b\"></span>di<span class=\"_ _567\"> </span>euro, con inclusione dei cr<span class=\"_ _2\"></span>editi ceduti e non cancellati alla societ\u00e0 veicolo Copped\u00e8 SPV S.r<span class=\"_ _a\"></span>.l.<span class=\"_ _567\"> </span>e <span class=\"_ _8\"></span>Fauno <span class=\"_ _1d\"></span>SPV <span class=\"_ _8\"></span>S.r<span class=\"_ _a\"></span>.l., <span class=\"_ _8\"></span>unitamente <span class=\"_ _1d\"></span>ai <span class=\"_ _8\"></span>crediti <span class=\"_ _8\"></span>per <span class=\"_ _1d\"></span>prestiti <span class=\"_ _8\"></span>personali <span class=\"_ _8\"></span>e <span class=\"_ _1d\"></span>cessione <span class=\"_ _8\"></span>del <span class=\"_ _1d\"></span>quinto <span class=\"_ _8\"></span>della <span class=\"_ _1d\"></span>ex<span class=\"_ _567\"> </span>controllata Dynamica r<span class=\"_ _2\"></span>elativi ai crediti ceduti e non cancellati alla societ\u00e0 veicolo Rainbow SPV<span class=\"_ _7d\"></span>.<span class=\"_ _567\"> </span>La <span class=\"_ _a\"></span>sottovoce <span class=\"_ _a\"></span>\u201cAltri <span class=\"_ _a\"></span>finanziamenti\u201d <span class=\"_ _a\"></span>ricomprende <span class=\"_ _3\"></span>invece <span class=\"_ _a\"></span>le <span class=\"_ _a\"></span>operazioni <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>finanziamento <span class=\"_ _a\"></span>diverse <span class=\"_ _a\"></span>da<span class=\"_ _567\"> </span>quelle indicate nelle altre sottovoci (ad esempio finanziamenti di tipo bullet, anticipi su fatture<span class=\"_ _567\"> </span>ed effetti salvo buon fine, anticipi import/export e altr<span class=\"_ _2\"></span>e partite diverse).<span class=\"_ _567\"> </span>Nella voce <span class=\"_ _2\"></span>sono ricompr<span class=\"_ _2\"></span>esi anche gli <span class=\"_ _2\"></span>interessi <span class=\"_ _2\"></span>conteggiati al <span class=\"_ _2\"></span>31 dicembre <span class=\"_ _2\"></span>2025 ed <span class=\"_ _2\"></span>esigibili il 1\u00b0<span class=\"_ _567\"> </span>marzo <span class=\"_ _a\"></span>dell\u2019anno <span class=\"_ _a\"></span>successivo <span class=\"_ _2\"></span>a <span class=\"_ _a\"></span>quello <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>cui <span class=\"_ _2\"></span>sono <span class=\"_ _a\"></span>maturati <span class=\"_ _a\"></span>a <span class=\"_ _2\"></span>seguito <span class=\"_ _a\"></span>dell\u2019applicazione <span class=\"_ _a\"></span>delle <span class=\"_ _2\"></span>norme<span class=\"_ _567\"> </span>per il computo <span class=\"_ _2\"></span>degli interessi nelle operazioni <span class=\"_ _2\"></span>bancarie definite con il <span class=\"_ _2\"></span>Decreto n. 343/2016 del<span class=\"_ _567\"> </span>MEF<span class=\"_ _4\"></span>, in attuazione dell'art. 120 comma 2 del T<span class=\"_ _3\"></span>esto Unico Bancario (T<span class=\"_ _3\"></span>.U.B.).<span class=\"_ _567\"> </span>La voce <span class=\"_ _2\"></span>\u201cdi cui impair<span class=\"_ _2\"></span>ed acquisite o originate\u201d <span class=\"_ _2\"></span>accoglie quelle linee <span class=\"_ _2\"></span>di finanziamento originate<span class=\"_ _567\"> </span>nell\u2019ambito di \u201cconcessioni\u201d effettuate su cr<span class=\"_ _2\"></span>editi deteriorati.<span class=\"_ _567\"> </span>1.1 <span class=\"_ _8\"></span>Passivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _1d\"></span>valutate <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>costo <span class=\"_ _1d\"></span>ammortizzato: <span class=\"_ _8\"></span>composizione <span class=\"_ _8\"></span>merceologica <span class=\"_ _8\"></span>dei<span class=\"_ _567\"> </span>debiti verso banche<span class=\"_ _567\"> </span><table class=\"s w3eb h1f0\" id=\"_437463db-6ba7-47d0-afe1-5d9162580cea\"><tr><td></td><td></td><td class=\"c n x10a0 y41b4 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x10a1 y41b4 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c n x10a2 y41b5 w270 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">VB<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a3 y41b5 w308 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x4fa y41b5 w3ec h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">VB<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a4 y41b5 w3ed h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x304 y3faa w3ee h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia operazioni/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x10a5 y3faa w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a6 y3faa w241 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a7 y3faa w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x10a8 y3faa w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a9 y3faa w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x10aa y3faa w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41b6 w3ef h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Debiti verso banche centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ab y41b6 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ac y41b6 w3f0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ad y41b6 w3f0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ae y41b6 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10af y41b6 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b0 y41b6 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b1 y41b6 w3f2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b2 y41b6 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41b7 w3f3 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Debiti verso banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b3 y41b7 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">795.190<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ac y41b7 w3f0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ad y41b7 w3f0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ae y41b7 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b4 y41b7 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">798.673<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b5 y41b7 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b6 y41b7 w3f2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b7 y41b7 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y41b8 w3f4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 Conti correnti e depositi a vista<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b8 y41b8 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.524<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b9 y41b8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ba y41b8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10bb y41b8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10bc y41b8 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">16.791<span class=\"_ _567\"> </span></div></td><td class=\"c n x10bd y41b8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10be y41b8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10bf y41b8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y41b9 w3f5 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.2 Depositi a scadenza<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c0 y41b9 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c1 y41b9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c2 y41b9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c3 y41b9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c4 y41b9 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">477<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c5 y41b9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c6 y41b9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c7 y41b9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y41ba w3f6 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.3 Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c8 y41ba wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">287.450<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c9 y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ca y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10cb y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10cc y41ba wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">465.525<span class=\"_ _567\"> </span></div></td><td class=\"c n x10cd y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ce y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10cf y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y41bb w3f7 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.3.1 Pronti contr<span class=\"_ _2\"></span>o termine passivi<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d0 y41bb w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">212.953<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d1 y41bb w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d2 y41bb w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d3 y41bb w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d4 y41bb wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">345.170<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d5 y41bb w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d6 y41bb w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d7 y41bb w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y419b w3f8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.3.2 Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d8 y419b w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">74.497<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d9 y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10da y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x775 y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10db y419b wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">120.355<span class=\"_ _567\"> </span></div></td><td class=\"c n x10dc y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10dd y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10de y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x10df h28 y41bc ff9 fs16 fc0 sc0 ls0 ws0\">2.4 Debiti per impegni di riacquisto </td><td class=\"c n x10e0 y41bd w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10e1 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10e2 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10e3 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10e4 y41bd w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10e5 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10e6 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10e7 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x10df h28 y41be ff9 fs16 fc0 sc0 ls0 ws0\">di propri strumenti patrimoniali<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x7ab y3f15 w3f9 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.5 Debiti per leasing<span class=\"_ _567\"> </span></div></td><td class=\"c n x10e8 y3f15 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10e9 y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ea y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10eb y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ec y3f15 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ed y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ee y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ef y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y3f16 w3fa h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.6 Altri debiti<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f0 y3f16 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">501.216<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f1 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f2 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f3 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f4 y3f16 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">315.880<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f5 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f6 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f7 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f8 y3de2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">795.190<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f9 y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10fa y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10fb y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">795.190<span class=\"_ _567\"> </span></div></td><td class=\"c n x10fc y3de2 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">798.673<span class=\"_ _567\"> </span></div></td><td class=\"c n x10fd y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10fe y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ff y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">798.673<span class=\"_ _567\"> </span></div></td></tr></table>Legenda:<span class=\"fff\"> VB= V<span class=\"_ _2\"></span>alore di bilancio, L1= Livello 1, L2= Livello 2, L3= Livello 3<span class=\"_ _567\"> </span></span>Alla voce \u201c2.3.1 Pronti contr<span class=\"_ _2\"></span>o termine passivi\u201d trovano evidenza i contratti di Long T<span class=\"_ _3\"></span>erm Repo<span class=\"_ _567\"> </span>su parte degli attivi di portafoglio (eligible e non) posti in essere con primarie contr<span class=\"_ _2\"></span>oparti di<span class=\"_ _567\"> </span>mercato al fine di ottimizzar<span class=\"_ _2\"></span>e le attivit\u00e0 di funding.<span class=\"_ _567\"> </span>La voce \u201c2.3.2 Altri\u201d espone la passivit\u00e0 relativa al mutuo passivo concesso da JP Mor<span class=\"_ _2\"></span>gan<span class=\"_ _567\"> </span>Milan Branch nell\u2019ambito dell\u2019operazione di cartolarizzazione Desio SME pari a 67.795 migliaia<span class=\"_ _567\"> </span>di euro.<span class=\"_ _567\"> </span>La voce \u201c2.6 Altri debiti\u201d risulta composta principalmente dal debito verso sottoscrittori Notes<span class=\"_ _567\"> </span>Copped\u00e8 correlato all\u2019operazione di cartolarizzazione Copped\u00e8 e Fauno per 500.924 migliaia<span class=\"_ _567\"> </span>di <span class=\"_ _1\"> </span>euro <span class=\"_ _24\"></span>aventi <span class=\"_ _1\"> </span>come <span class=\"_ _1\"> </span>originator <span class=\"_ _1\"> </span>la <span class=\"_ _24\"> </span>controllata <span class=\"_ _1\"> </span>Fides <span class=\"_ _1\"> </span>S.p.A. <span class=\"_ _24\"> </span>(a <span class=\"_ _1\"> </span>fine <span class=\"_ _1\"> </span>esercizio <span class=\"_ _1\"> </span>precedente <span class=\"_ _24\"></span>pari<span class=\"_ _567\"> </span>a 315.047 migliaia di euro). Rispetto al comparativo, la variazione \u00e8 riconducibile alla nuova<span class=\"_ _567\"> </span>operazione <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>cartolarizzazione <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>crediti <span class=\"_ _1d\"></span>derivanti <span class=\"_ _1d\"></span>prevalentemente <span class=\"_ _1d\"></span>da <span class=\"_ _24\"></span>finanziamenti <span class=\"_ _1d\"></span>contro<span class=\"_ _567\"> </span>cessione del quinto rientrante nel perimetro di Copped\u00e8.<span class=\"_ _567\"> </span>1.2 <span class=\"_ _8\"></span>Passivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _1d\"></span>valutate <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>costo <span class=\"_ _1d\"></span>ammortizzato: <span class=\"_ _8\"></span>composizione <span class=\"_ _8\"></span>merceologica <span class=\"_ _8\"></span>dei<span class=\"_ _567\"> </span>debiti verso clientela<span class=\"_ _567\"> </span><table class=\"s w3fb h1f1\" id=\"_f888e5cc-78ad-40f7-bd73-b48e5a698af0\"><tr><td></td><td></td><td class=\"c n x10a0 y3faa wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x10a1 y3faa wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c n x10a2 y41b6 w270 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">VB<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a3 y41b6 w308 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x4fa y41b6 w3ec h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">VB<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a4 y41b6 w3ed h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x304 y41b7 w3ee h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia operazioni/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1100 y41b7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1101 y41b7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x1102 y41b7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1103 y41b7 w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1104 y41b7 w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x1105 y41b7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4197 w3fc h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1. Conti correnti e depositi a vista<span class=\"_ _567\"> </span></div></td><td class=\"c n x1106 y4197 wb6 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10.594.820<span class=\"_ _567\"> </span></div></td><td class=\"c n x1107 y4197 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1108 y4197 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1109 y4197 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x110a y4197 wb6 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10.126.755<span class=\"_ _567\"> </span></div></td><td class=\"c n x110b y4197 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x47c y4197 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x110c y4197 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4198 w2da h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2. Depositi a scadenza<span class=\"_ _567\"> </span></div></td><td class=\"c n x110d y4198 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">787.705<span class=\"_ _567\"> </span></div></td><td class=\"c n x110e y4198 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x110f y4198 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1110 y4198 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1111 y4198 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">852.818<span class=\"_ _567\"> </span></div></td><td class=\"c n x1112 y4198 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1113 y4198 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1114 y4198 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41ba w287 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3. Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x1115 y41ba w17e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.804.635<span class=\"_ _567\"> </span></div></td><td class=\"c n x1116 y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1117 y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1118 y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1119 y41ba wb3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.950.313<span class=\"_ _567\"> </span></div></td><td class=\"c n x111a y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x111b y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x111c y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y419a w3fd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.1 Pronti contr<span class=\"_ _2\"></span>o termine passivi<span class=\"_ _567\"> </span></div></td><td class=\"c n x111d y419a w17e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.032.741<span class=\"_ _567\"> </span></div></td><td class=\"c n x111e y419a w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x111f y419a w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1120 y419a w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1121 y419a we2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.207.009<span class=\"_ _567\"> </span></div></td><td class=\"c n x1122 y419a w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1123 y419a w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1124 y419a w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y419b w289 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.2 Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x1125 y419b w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">771.894<span class=\"_ _567\"> </span></div></td><td class=\"c n x1126 y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1127 y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1128 y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1129 y419b wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">743.304<span class=\"_ _567\"> </span></div></td><td class=\"c n x112a y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x112b y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x112c y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y41bf ff9 fs16 fc0 sc0 ls0 ws0\">4. Debiti per impegni di riacquisto </td><td class=\"c n x10e0 y41bd w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x112d y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x112e y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x112f y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1130 y41bd w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1131 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1132 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1133 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y41c0 ff9 fs16 fc0 sc0 ls0 ws0\">di propri strumenti patrimoniali<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y3f15 w3fe h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5. Debiti per leasing<span class=\"_ _567\"> </span></div></td><td class=\"c n x1134 y3f15 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">54.113<span class=\"_ _567\"> </span></div></td><td class=\"c n x1135 y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1136 y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1137 y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1138 y3f15 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">58.315<span class=\"_ _567\"> </span></div></td><td class=\"c n x1139 y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x113a y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x113b y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f16 w3ff h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">6. Altri debiti<span class=\"_ _567\"> </span></div></td><td class=\"c n x113c y3f16 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">275.348<span class=\"_ _567\"> </span></div></td><td class=\"c n x113d y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x113e y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x113f y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1140 y3f16 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">292.456<span class=\"_ _567\"> </span></div></td><td class=\"c n x1141 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1142 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1143 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1144 y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.516.621<span class=\"_ _567\"> </span></div></td><td class=\"c n x1145 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1146 y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1147 y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.516.621<span class=\"_ _567\"> </span></div></td><td class=\"c n x1148 y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.280.657<span class=\"_ _567\"> </span></div></td><td class=\"c n x1149 y3de2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x114a y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x114b y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.280.657<span class=\"_ _567\"> </span></div></td></tr></table>Legenda:<span class=\"fff\"> VB= V<span class=\"_ _2\"></span>alore di bilancio, L1= Livello 1, L2= Livello 2, L3= Livello 3<span class=\"_ _567\"> </span></span>La voce \"3.2 Finanziamenti: Altri\" \u00e8 rilevato l'importo dei mutui passivi in essere con Cassa<span class=\"_ _567\"> </span> Depositi e Prestiti, che \"par<span class=\"_ _2\"></span>eggiano\" l'importo dei mutui alla clientela concessi per la<span class=\"_ _567\"> </span> ricostruzione <span class=\"_ _b\"></span>a <span class=\"_ _8\"></span>seguito <span class=\"_ _8\"></span>degli <span class=\"_ _b\"></span>eventi <span class=\"_ _8\"></span>sismici <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>2009 <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>Abruzzo; <span class=\"_ _8\"></span>risulta <span class=\"_ _b\"></span>al<span class=\"_ _b\"></span>tres\u00ec <span class=\"_ _b\"></span>rilevata <span class=\"_ _8\"></span>la <span class=\"_ _b\"></span>linea<span class=\"_ _567\"> </span> di <span class=\"_ _1d\"></span>finanziamento <span class=\"_ _1d\"></span>concessa <span class=\"_ _24\"></span>da <span class=\"_ _1d\"></span>Cassa <span class=\"_ _1d\"></span>Depositi <span class=\"_ _24\"></span>e <span class=\"_ _1d\"></span>Prestiti <span class=\"_ _1d\"></span>al <span class=\"_ _1d\"></span>Banco <span class=\"_ _1d\"></span>a <span class=\"_ _24\"></span>fronte <span class=\"_ _8\"></span>di <span class=\"_ _24\"></span>finanziamenti <span class=\"_ _1d\"></span>al<span class=\"_ _567\"> </span> segmento retail, PMI e MID-CAP<span class=\"_ _78\"></span>. In particolare:<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws47\">423 milioni di euro (362 milioni di eur<span class=\"_ _2\"></span>o nel periodo di confronto) relativo al segmento r<span class=\"_ _2\"></span>etail;<span class=\"_ _567\"> </span></span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws107\">349 milioni di euro (382 milioni di eur<span class=\"_ _2\"></span>o nel periodo di confronto) relativo al segmento<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws107\"> </span>corporate (PMI e MID-CAP).<span class=\"_ _567\"> </span> Alla voce \u201c5. Debiti per leasing\u201d sono rilevate, in applicazione del principio IFRS16, le passivit\u00e0<span class=\"_ _567\"> </span> connesse ai debiti per leasing (c.d. \u201cLease Liability\u201d), consistenti nel valore attuale dei pagamenti<span class=\"_ _567\"> </span> che, alla data di valutazione, devono essere ancora corrisposti al locator<span class=\"_ _2\"></span>e.<span class=\"_ _567\"> </span> Le principali poste della voce \u201c6. Altri debiti\u201d riguardano:<span class=\"_ _567\"> </span>  <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsd6\">gli assegni circolari per 33.949 migliaia di eur<span class=\"_ _2\"></span>o e gli assegni di traenza per 540 migliaia<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wsd6\"> </span>di <span class=\"_ _b\"></span>euro (a <span class=\"_ _b\"></span>fine <span class=\"_ _b\"></span>esercizio precedente <span class=\"_ _b\"></span>rispettivamente <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>34.540 <span class=\"_ _b\"></span>migliaia <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>euro gli <span class=\"_ _b\"></span>assegni<span class=\"_ _567\"> </span> circolari e 540 migliaia di eur<span class=\"_ _2\"></span>o gli assegni di traenza);<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws9c\">debito verso sottoscrittori Notes Copped\u00e8 correlato all\u2019operazione di cartolarizzazione<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws9c\"> </span>Copped\u00e8 <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>152.487 <span class=\"_ _b\"></span>migliaia <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>euro <span class=\"_ _b\"></span>avente <span class=\"_ _b\"></span>come <span class=\"_ _b\"></span>originator <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>controllata <span class=\"_ _b\"></span>Fides <span class=\"_ _b\"></span>(a <span class=\"_ _b\"></span>fine<span class=\"_ _567\"> </span> esercizio pr<span class=\"_ _2\"></span>ecedente pari a 199.202 migliaia di euro);<span class=\"_ _567\"> </span>  <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws305\">debito verso sottoscrittori Notes Senior e Mezzanine correlato all\u2019operazione di<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws305\"> </span>cartolarizzazione <span class=\"_ _24\"></span>Rainbow <span class=\"_ _24\"> </span>per <span class=\"_ _24\"> </span>46.124 <span class=\"_ _24\"> </span>migliaia <span class=\"_ _1\"> </span>di <span class=\"_ _24\"></span>euro <span class=\"_ _1d\"></span>(a <span class=\"_ _1\"> </span>fine <span class=\"_ _24\"></span>esercizio <span class=\"_ _24\"></span>precedente <span class=\"_ _1d\"></span>pari<span class=\"_ _567\"> </span> a 55.297 migliaia di euro) avente come originator la ex contr<span class=\"_ _2\"></span>ollata Dynamica Retail (ora<span class=\"_ _567\"> </span> incorporata in Fides S.p.A.).<span class=\"_ _567\"> </span>Al 31 dicembre 2025 tale voce include inoltr<span class=\"_ _2\"></span>e il debito per la componente di marginazione sui<span class=\"_ _567\"> </span> derivati in Clearing (Eurex) al variar<span class=\"_ _2\"></span>e del NPV del portafoglio dei derivati in essere per 31.590<span class=\"_ _567\"> </span> migliaia di euro.<span class=\"_ _567\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRepurchaseAndReverseRepurchaseAgreementsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-745": {
   "value": "4.1 <span class=\"_ _24\"> </span>Attivit\u00e0 <span class=\"_ _24\"> </span>finanziarie <span class=\"_ _24\"> </span>valutate <span class=\"_ _1\"> </span>al <span class=\"_ _24\"> </span>costo <span class=\"_ _24\"> </span>ammortizzato: <span class=\"_ _24\"> </span>composizione <span class=\"_ _24\"> </span>merceologica <span class=\"_ _24\"> </span>dei<span class=\"_ _567\"> </span>crediti verso banche<span class=\"_ _567\"> </span><table class=\"s w2d4 h1cf\" id=\"_270a306c-eedd-4638-bcc3-19678c5c1f7d\"><tr><td></td><td></td><td></td><td class=\"c n xa04 y4009 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n xa05 y4009 w2b4 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h27 y400a ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia operazioni/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></td><td></td><td class=\"c n xa06 y400b w2d5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore di bilancio<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n xa07 y400b w2d6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair value<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n xa08 y400b w2d5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore di bilancio<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n xa09 y400b w2d7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair value<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 xa0a h27 y400c ff6 fs16 fc0 sc0 ls0 ws0\">Primo e </td><td class=\"t m0 xa0b h27 y400d ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo<span class=\"_ _567\"> </span></td><td class=\"t m0 xa0c h27 y400d ff6 fs16 fc0 sc0 ls0 ws0\">Impaired </td><td class=\"c n xa0d y400e w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n xa0e y400e w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n xa0f y400e w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td class=\"c n xa10 y400e w2d8 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Primo e<span class=\"_ _567\"> </span></div></td><td class=\"t m0 xa11 h27 y400f ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo<span class=\"_ _567\"> </span></td><td class=\"t m0 xa12 h27 y400f ff6 fs16 fc0 sc0 ls0 ws0\">Impaired </td><td class=\"c n xa13 y4010 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n xa14 y4010 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n xa15 y4010 w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"t m0 xa16 h27 y4011 ff6 fs16 fc0 sc0 ls0 ws0\">secondo </td><td class=\"t m0 xa17 h27 y4012 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 xa18 h27 y4012 ff6 fs16 fc0 sc0 ls0 ws0\">acquisite o </td><td></td><td></td><td></td><td class=\"t m0 x65d h27 y4013 ff6 fs16 fc0 sc0 ls0 ws0\">secondo </td><td class=\"t m0 x751 h27 y4014 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 xa19 h27 y4014 ff6 fs16 fc0 sc0 ls0 ws0\">acquisite o </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 xa1a h27 y4015 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xa0c h27 y4016 ff6 fs16 fc0 sc0 ls0 ws0\">originate<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 xa1b h27 y4017 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xa12 h27 y4018 ff6 fs16 fc0 sc0 ls0 ws0\">originate<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y4019 w2d9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A. Crediti verso Banche Centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n xa1c y4019 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">114.350<span class=\"_ _567\"> </span></div></td><td class=\"c n xa1d y4019 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa1e y4019 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa1f y4019 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa20 y4019 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa21 y4019 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">114.350<span class=\"_ _567\"> </span></div></td><td class=\"c n xa22 y4019 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">104.239<span class=\"_ _567\"> </span></div></td><td class=\"c n xa23 y4019 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa24 y4019 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa25 y4019 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa26 y4019 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa27 y4019 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">104.239<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y401a w2da h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Depositi a scadenza<span class=\"_ _567\"> </span></div></td><td class=\"c n xa28 y401a w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa29 y401a w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa2a y401a w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa2b y401a w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa2c y401a w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa2d y401a w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa2e y401a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa2f y401a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa30 y401a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa31 y401a w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa32 y401a w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa33 y401a w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3ea0 w2db h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Riserva obbligatoria<span class=\"_ _567\"> </span></div></td><td class=\"c n xa34 y3ea0 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">114.350<span class=\"_ _567\"> </span></div></td><td class=\"c n xa35 y3ea0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa36 y3ea0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa37 y3ea0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa38 y3ea0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa39 y3ea0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa3a y3ea0 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">104.239<span class=\"_ _567\"> </span></div></td><td class=\"c n xa3b y3ea0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa3c y3ea0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa3d y3ea0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa3e y3ea0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa3f y3ea0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3ea1 w2dc h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3. Pronti contr<span class=\"_ _2\"></span>o termine<span class=\"_ _567\"> </span></div></td><td class=\"c n xa40 y3ea1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa41 y3ea1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa42 y3ea1 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa43 y3ea1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa44 y3ea1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa45 y3ea1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa46 y3ea1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa47 y3ea1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa48 y3ea1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa49 y3ea1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa4a y3ea1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa4b y3ea1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y401b w2dd h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4. Altri<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xa4c y401b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa4d y401b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa4e y401b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa4f y401b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa50 y401b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa51 y401b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa52 y401b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa53 y401b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa54 y401b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa55 y401b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa56 y401b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y401c w1cf h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. Crediti verso banche<span class=\"_ _567\"> </span></div></td><td class=\"c n xa57 y401c w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">892.894<span class=\"_ _567\"> </span></div></td><td class=\"c n xa58 y401c w2de h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n xa59 y401c w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa5a y401c w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">575.059<span class=\"_ _567\"> </span></div></td><td class=\"c n xa5b y401c w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">72.741<span class=\"_ _567\"> </span></div></td><td class=\"c n x2e7 y401c w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">254.786<span class=\"_ _567\"> </span></div></td><td class=\"c n xa5c y401c w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">851.294<span class=\"_ _567\"> </span></div></td><td class=\"c n xa5d y401c w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa5e y401c w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa5f y401c w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">596.011<span class=\"_ _567\"> </span></div></td><td class=\"c n xa60 y401c w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15.135<span class=\"_ _567\"> </span></div></td><td class=\"c n xa61 y401c w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">247.064<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3eb7 w287 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n xa62 y3eb7 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">254.783<span class=\"_ _567\"> </span></div></td><td class=\"c n xa63 y3eb7 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n xa64 y3eb7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa65 y3eb7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa66 y3eb7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa67 y3eb7 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">254.786<span class=\"_ _567\"> </span></div></td><td class=\"c n xa68 y3eb7 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">249.451<span class=\"_ _567\"> </span></div></td><td class=\"c n xa69 y3eb7 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa6a y3eb7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa6b y3eb7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa6c y3eb7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa6d y3eb7 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">247.064<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3ea5 w2df h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 Conti correnti<span class=\"_ _567\"> </span></div></td><td class=\"c n xa6e y3ea5 w178 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa6f y3ea5 w178 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa70 y3ea5 w178 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa71 y3ea5 w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa72 y3ea5 w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa73 y3ea5 w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa74 y3ea5 w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa75 y3ea5 w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa76 y3ea5 w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa77 y3ea5 w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa78 y3ea5 w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa79 y3ea5 w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3ea6 w2e0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.2. Depositi a scadenza<span class=\"_ _567\"> </span></div></td><td class=\"c n xa7a y3ea6 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10.845<span class=\"_ _567\"> </span></div></td><td class=\"c n xa7b y3ea6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa7c y3ea6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa7d y3ea6 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa7e y3ea6 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa7f y3ea6 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa80 y3ea6 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">12.048<span class=\"_ _567\"> </span></div></td><td class=\"c n xa81 y3ea6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa82 y3ea6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa83 y3ea6 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa84 y3ea6 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa85 y3ea6 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y401d w2e1 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">1.3. Altri finanziamenti:<span class=\"_ _567\"> </span></div></td><td class=\"c n xa86 y401d w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">243.938<span class=\"_ _567\"> </span></div></td><td class=\"c n xa87 y401d w103 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n xa88 y401d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa89 y401d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa8a y401d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa8b y401d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa8c y401d wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">237.403<span class=\"_ _567\"> </span></div></td><td class=\"c n xa8d y401d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa8e y401d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa8f y401d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa90 y401d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa91 y401d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x9b6 y3ea8 w2e2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Pronti contr<span class=\"_ _2\"></span>o termine attivi<span class=\"_ _567\"> </span></div></td><td class=\"c n xa92 y3ea8 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">24.996<span class=\"_ _567\"> </span></div></td><td class=\"c n xa93 y3ea8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa94 y3ea8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa95 y3ea8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa96 y3ea8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa97 y3ea8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa98 y3ea8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa99 y3ea8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa9a y3ea8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa9b y3ea8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa9c y3ea8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa9d y3ea8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x9b6 y401e w2e3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Finanziamenti per leasing<span class=\"_ _567\"> </span></div></td><td class=\"c n xa9e y401e w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa9f y401e w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa0 y401e w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa1 y401e w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa2 y401e w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa3 y401e w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa4 y401e w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa5 y401e w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa6 y401e w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa7 y401e w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa8 y401e w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaa9 y401e w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x9b6 y401f w2e4 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n xaaa y401f w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">218.942<span class=\"_ _567\"> </span></div></td><td class=\"c n xaab y401f w103 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n xaac y401f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xaad y401f w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaae y401f w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaaf y401f w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xab0 y401f wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">237.403<span class=\"_ _567\"> </span></div></td><td class=\"c n xab1 y401f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xab2 y401f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xab3 y401f w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xab4 y401f w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xab5 y401f w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x97f y3eab w282 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2. Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n xab6 y3eab wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">638.111<span class=\"_ _567\"> </span></div></td><td class=\"c n xab7 y3eab w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xab8 y3eab w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xab9 y3eab w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">575.059<span class=\"_ _567\"> </span></div></td><td class=\"c n xaba y3eab wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">72.741<span class=\"_ _567\"> </span></div></td><td class=\"c n xabb y3eab w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xabc y3eab wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">601.843<span class=\"_ _567\"> </span></div></td><td class=\"c n xabd y3eab w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xabe y3eab w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xabf y3eab wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">596.011<span class=\"_ _567\"> </span></div></td><td class=\"c n xac0 y3eab wcb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">15.135<span class=\"_ _567\"> </span></div></td><td class=\"c n xac1 y3eab w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y4020 w283 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 Titoli strutturati<span class=\"_ _567\"> </span></div></td><td class=\"c n xac2 y4020 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">9.581<span class=\"_ _567\"> </span></div></td><td class=\"c n xac3 y4020 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xac4 y4020 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xac5 y4020 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.956<span class=\"_ _567\"> </span></div></td><td class=\"c n xac6 y4020 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.639<span class=\"_ _567\"> </span></div></td><td class=\"c n xac7 y4020 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xac8 y4020 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.775<span class=\"_ _567\"> </span></div></td><td class=\"c n xac9 y4020 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xaca y4020 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xacb y4020 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.839<span class=\"_ _567\"> </span></div></td><td class=\"c n xacc y4020 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xacd y4020 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y4021 w284 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.2 Altri titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n xace y4021 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">628.530<span class=\"_ _567\"> </span></div></td><td class=\"c n xac3 y4021 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xac4 y4021 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xacf y4021 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">571.103<span class=\"_ _567\"> </span></div></td><td class=\"c n xad0 y4021 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">67.102<span class=\"_ _567\"> </span></div></td><td class=\"c n xad1 y4021 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xad2 y4021 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">598.068<span class=\"_ _567\"> </span></div></td><td class=\"c n xad3 y4021 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xad4 y4021 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xad5 y4021 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">592.172<span class=\"_ _567\"> </span></div></td><td class=\"c n xad6 y4021 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">15.135<span class=\"_ _567\"> </span></div></td><td class=\"c n xacd y4021 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n xad7 y3de0 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.007.244<span class=\"_ _567\"> </span></div></td><td class=\"c n xad8 y3de0 w194 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n xad9 y3de0 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xada y3de0 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">575.059<span class=\"_ _567\"> </span></div></td><td class=\"c n xadb y3de0 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">72.741<span class=\"_ _567\"> </span></div></td><td class=\"c n xa21 y3de0 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">369.136<span class=\"_ _567\"> </span></div></td><td class=\"c n xa22 y3de0 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">955.533<span class=\"_ _567\"> </span></div></td><td class=\"c n xa23 y3de0 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa24 y3de0 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xadc y3de0 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">596.011<span class=\"_ _567\"> </span></div></td><td class=\"c n xadd y3de0 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15.135<span class=\"_ _567\"> </span></div></td><td class=\"c n xade y3de0 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">351.303<span class=\"_ _567\"> </span></div></td></tr></table>Legenda:<span class=\"ff2\"> L1= Livello 1, L2= Livello 2, L3= Livello 3<span class=\"_ _567\"> </span></span>Nel saldo della voce \u201cA. Crediti verso Banche Centrali\u201d \u00e8 appostato l\u2019ammontar<span class=\"_ _2\"></span>e della Riserva<span class=\"_ _567\"> </span> obbligatoria presso la Banca d\u2019Italia. Il saldo puntuale, nell\u2019ambito del rispetto del livello medio<span class=\"_ _567\"> </span> di <span class=\"_ _2\"></span>mantenimento <span class=\"_ _2\"></span>richiesto <span class=\"_ _a\"></span>dalla normativa, <span class=\"_ _a\"></span>pu\u00f2 <span class=\"_ _2\"></span>discostarsi, <span class=\"_ _2\"></span>anche <span class=\"_ _2\"></span>con <span class=\"_ _a\"></span>variazioni significative, <span class=\"_ _a\"></span>in<span class=\"_ _567\"> </span> relazione al fabbisogno contingente di tesor<span class=\"_ _2\"></span>eria della Banca.<span class=\"_ _567\"> </span> L<span class=\"_ _a\"></span>\u2019impegno di mantenimento della Riserva obbligatoria assunto dal Banco al 31 dicembre<span class=\"_ _567\"> </span> ammonta a 113,8 milioni di euro (105,2 milioni di eur<span class=\"_ _2\"></span>o assunti a dicembre 2024).<span class=\"_ _567\"> </span>I <span class=\"_ _24\"> </span>saldi <span class=\"_ _1\"> </span>della <span class=\"_ _1\"> </span>voce <span class=\"_ _24\"> </span>\u201cB. <span class=\"_ _1\"> </span>Crediti <span class=\"_ _24\"> </span>verso <span class=\"_ _1\"> </span>banche\u201d <span class=\"_ _1\"> </span>sono <span class=\"_ _24\"> </span>esposti <span class=\"_ _1\"> </span>al <span class=\"_ _1\"> </span>netto <span class=\"_ _24\"> </span>del<span class=\"_ _b\"></span>le <span class=\"_ _24\"> </span>rettifiche <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>valore<span class=\"_ _567\"> </span> derivanti dall\u2019applicazione dei modelli per la determinazione della perdita attesa sul portafoglio<span class=\"_ _567\"> </span> titoli di debito \u201cheld to collect\u201d in applicazione del principio contabile \u201cIFRS9 - Strumenti<span class=\"_ _567\"> </span> finanziari\u201d.<span class=\"_ _567\"> </span> T<span class=\"_ _3\"></span>ra i crediti verso banche non figurano crediti classificabili come attivit\u00e0 deteriorate.<span class=\"_ _567\"> </span> In <span class=\"_ _a\"></span>questa <span class=\"_ _a\"></span>voce <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>bilancio <span class=\"_ _a\"></span>non <span class=\"_ _a\"></span>risulta, <span class=\"_ _a\"></span>invece, <span class=\"_ _a\"></span>esposto <span class=\"_ _a\"></span>l\u2019importo <span class=\"_ _2\"></span>a <span class=\"_ _3\"></span>vista <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>579 <span class=\"_ _a\"></span>milioni <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>euro <span class=\"_ _3\"></span>(pari<span class=\"_ _567\"> </span> a 883 milioni di eur<span class=\"_ _2\"></span>o alla fine del periodo pr<span class=\"_ _2\"></span>ecedente) relativo alla liquidit\u00e0 <span class=\"_ _2\"></span>eccedente rispetto<span class=\"_ _567\"> </span> all\u2019impegno <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>mantenimento <span class=\"_ _9\"> </span>della <span class=\"_ _1\"> </span>Riserva <span class=\"_ _9\"> </span>obbligatoria <span class=\"_ _9\"> </span>alla <span class=\"_ _1\"> </span>data <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>riferimento <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>quanto<span class=\"_ _567\"> </span> investita in depositi overnight e quindi esposta alla voce 10. \u201dCassa e disponibilit\u00e0 liquide\u201d.<span class=\"_ _567\"> </span> Nella voce \u201c2. Titoli di debito\u201d sono inclusi i titoli detenuti nell\u2019ambito del business model \u201cheld<span class=\"_ _567\"> </span> to collect\u201d, ovvero detenuti con l\u2019intento di incassar<span class=\"_ _2\"></span>e i flussi di cassa contrattuali.<span class=\"_ _567\"> </span>La segmentazione <span class=\"_ _b\"></span>in stadi <span class=\"_ _b\"></span>(stage) avviene <span class=\"_ _b\"></span>rispettando i <span class=\"_ _b\"></span>seguenti requisiti previsti dal <span class=\"_ _b\"></span>principio<span class=\"_ _567\"> </span> contabile \u201cIFRS9 Strumenti finanziari\u201d in vigore dal 1\u00b0 gennaio 2018:<span class=\"_ _567\"> </span>a. <span class=\"_ _96\"> </span><span class=\"fc0\">stage 1 per le esposizioni con performance in linea con le aspettative;<span class=\"_ _567\"> </span></span><span class=\"fc0\"> </span>b. <span class=\"_ _2af\"> </span><span class=\"fc0 ws20\">stage 2 per le esposizioni con performance sotto le aspettative ovver<span class=\"_ _2\"></span>o che hanno registrato<span class=\"_ _567\"> </span></span><span class=\"fc0 ws20\"> </span>un <span class=\"_ _a\"></span>significativo <span class=\"_ _2\"></span>incremento <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>rischio <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>credito <span class=\"_ _a\"></span>rispetto <span class=\"_ _a\"></span>al <span class=\"_ _2\"></span>momento <span class=\"_ _a\"></span>in <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>le <span class=\"_ _a\"></span>stesse <span class=\"_ _2\"></span>si <span class=\"_ _a\"></span>sono<span class=\"_ _567\"> </span> originate (ovvero sono state acquistate);<span class=\"_ _567\"> </span> c. <span class=\"_ _274\"> </span><span class=\"fc0\">stage 3 per le esposizioni non performing.<span class=\"_ _567\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLoansAndAdvancesToBanksExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-769": {
   "value": "4.2 <span class=\"_ _24\"> </span>Attivit\u00e0 <span class=\"_ _24\"> </span>finanziarie <span class=\"_ _24\"> </span>valutate <span class=\"_ _1\"> </span>al <span class=\"_ _24\"> </span>costo <span class=\"_ _24\"> </span>ammortizzato: <span class=\"_ _24\"> </span>composizione <span class=\"_ _24\"> </span>merceologica <span class=\"_ _24\"> </span>dei<span class=\"_ _567\"> </span>crediti verso clientela<span class=\"_ _567\"> </span><table class=\"s w2d4 h1d0\" id=\"_84240aa4-6c15-4a35-b7ba-7ddec5c83dcf\"><tr><td></td><td></td><td></td><td class=\"c n xa04 y4022 w27d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n xa05 y4022 w2b4 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c n xa06 y4023 w2d5 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore di bilancio<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n xa07 y4023 w2d6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Fair value<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n xa08 y4023 w2d5 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore di bilancio<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n xa09 y4023 w2d7 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Fair value<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"t m0 x547 h27 y4024 ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia operazioni/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></td><td class=\"t m0 xa0a h27 y4025 ff6 fs16 fc0 sc0 ls0 ws0\">Primo e </td><td class=\"t m0 xa0b h27 y4026 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo<span class=\"_ _567\"> </span></td><td class=\"t m0 xa0c h27 y4026 ff6 fs16 fc0 sc0 ls0 ws0\">Impaired </td><td class=\"c n xa0d y4027 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n xa0e y4027 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n xa0f y4027 w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td class=\"c n xa10 y4027 w2d8 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Primo e<span class=\"_ _567\"> </span></div></td><td class=\"t m0 xa11 h27 y4028 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo<span class=\"_ _567\"> </span></td><td class=\"t m0 xa12 h27 y4028 ff6 fs16 fc0 sc0 ls0 ws0\">Impaired </td><td class=\"c n xa13 y4029 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n xa14 y4029 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n xa15 y4029 w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"t m0 xa16 h27 y402a ff6 fs16 fc0 sc0 ls0 ws0\">secondo </td><td class=\"t m0 xa17 h27 y402b ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 xa18 h27 y402b ff6 fs16 fc0 sc0 ls0 ws0\">acquisite o </td><td></td><td></td><td></td><td class=\"t m0 x65d h27 y402c ff6 fs16 fc0 sc0 ls0 ws0\">secondo </td><td class=\"t m0 x751 h27 y402d ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 xa19 h27 y402d ff6 fs16 fc0 sc0 ls0 ws0\">acquisite o </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 xa1a h27 y402e ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xa0c h27 y402f ff6 fs16 fc0 sc0 ls0 ws0\">originate<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 xa1b h27 y4030 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xa12 h27 y4031 ff6 fs16 fc0 sc0 ls0 ws0\">originate<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y4032 w2a1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n xadf y4032 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">12.562.333<span class=\"_ _567\"> </span></div></td><td class=\"c n xae0 y4032 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">172.863<span class=\"_ _567\"> </span></div></td><td class=\"c n xae1 y4032 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.803<span class=\"_ _567\"> </span></div></td><td class=\"c n xae2 y4032 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xae3 y4032 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xae4 y4032 w2e5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">12.940.993<span class=\"_ _567\"> </span></div></td><td class=\"c n xae5 y4032 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">11.841.832<span class=\"_ _567\"> </span></div></td><td class=\"c n xae6 y4032 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">189.062<span class=\"_ _567\"> </span></div></td><td class=\"c n xae7 y4032 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.635<span class=\"_ _567\"> </span></div></td><td class=\"c n xae8 y4032 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xae9 y4032 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xaea y4032 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">12.111.307<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4033 w2e6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Conti correnti<span class=\"_ _567\"> </span></div></td><td class=\"c n xaeb y4033 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">908.815<span class=\"_ _567\"> </span></div></td><td class=\"c n xaec y4033 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">19.905<span class=\"_ _567\"> </span></div></td><td class=\"c n xaed y4033 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">228<span class=\"_ _567\"> </span></div></td><td class=\"c n xaee y4033 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaef y4033 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaf0 y4033 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaf1 y4033 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">897.877<span class=\"_ _567\"> </span></div></td><td class=\"c n xaf2 y4033 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.242<span class=\"_ _567\"> </span></div></td><td class=\"c n xaf3 y4033 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">455<span class=\"_ _567\"> </span></div></td><td class=\"c n xaf4 y4033 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaf5 y4033 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xaf6 y4033 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4034 w2e7 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Pronti contr<span class=\"_ _2\"></span>o termine attivi<span class=\"_ _567\"> </span></div></td><td class=\"c n xaf7 y4034 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">373.337<span class=\"_ _567\"> </span></div></td><td class=\"c n xaf8 y4034 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa36 y4034 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xaf9 y4034 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xafa y4034 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xafb y4034 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xafc y4034 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xafd y4034 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xafe y4034 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xaff y4034 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb00 y4034 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb01 y4034 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3eb7 w2e8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3. Mutui<span class=\"_ _567\"> </span></div></td><td class=\"c n xb02 y3eb7 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.571.252<span class=\"_ _567\"> </span></div></td><td class=\"c n xb03 y3eb7 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">122.446<span class=\"_ _567\"> </span></div></td><td class=\"c n xb04 y3eb7 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.040<span class=\"_ _567\"> </span></div></td><td class=\"c n xb05 y3eb7 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb06 y3eb7 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb07 y3eb7 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb08 y3eb7 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.697.096<span class=\"_ _567\"> </span></div></td><td class=\"c n xb09 y3eb7 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">148.812<span class=\"_ _567\"> </span></div></td><td class=\"c n xb0a y3eb7 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.584<span class=\"_ _567\"> </span></div></td><td class=\"c n xb0b y3eb7 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb0c y3eb7 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb0d y3eb7 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb0e h28 y4035 ff9 fs16 fc0 sc0 ls0 ws0\">4. Carte di credito, pr<span class=\"_ _2\"></span>estiti personali e </td><td class=\"c n xb0f y4036 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.356.135<span class=\"_ _567\"> </span></div></td><td class=\"c n xb10 y4036 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">18.927<span class=\"_ _567\"> </span></div></td><td class=\"c n xb11 y4036 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb12 y4036 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb13 y4036 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb14 y4036 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb15 y4036 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.958.913<span class=\"_ _567\"> </span></div></td><td class=\"c n xb16 y4036 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">13.579<span class=\"_ _567\"> </span></div></td><td class=\"c n xb17 y4036 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb18 y4036 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb19 y4036 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb1a y4036 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb0e h28 y4037 ff9 fs16 fc0 sc0 ls0 ws0\">cessioni del quinto<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x883 y3dce w2e9 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5. Finanziamenti per leasing<span class=\"_ _567\"> </span></div></td><td class=\"c n xb1b y3dce w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">153.556<span class=\"_ _567\"> </span></div></td><td class=\"c n xb1c y3dce wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.011<span class=\"_ _567\"> </span></div></td><td class=\"c n xb1d y3dce w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb1e y3dce w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb1f y3dce w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb20 y3dce w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb21 y3dce wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">151.508<span class=\"_ _567\"> </span></div></td><td class=\"c n xb22 y3dce wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.374<span class=\"_ _567\"> </span></div></td><td class=\"c n xa30 y3dce w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xa31 y3dce w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa32 y3dce w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xa33 y3dce w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fce w2ea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6. Factoring<span class=\"_ _567\"> </span></div></td><td class=\"c n xb23 y3fce w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">112.764<span class=\"_ _567\"> </span></div></td><td class=\"c n xb24 y3fce w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.104<span class=\"_ _567\"> </span></div></td><td class=\"c n xb25 y3fce w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb26 y3fce w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb27 y3fce w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb28 y3fce w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb29 y3fce wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">88.675<span class=\"_ _567\"> </span></div></td><td class=\"c n xb2a y3fce wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.759<span class=\"_ _567\"> </span></div></td><td class=\"c n xb2b y3fce w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb2c y3fce w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb2d y3fce w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb2e y3fce w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4038 w2eb h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">7. Altri finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n xb2f y4038 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.086.474<span class=\"_ _567\"> </span></div></td><td class=\"c n xb30 y4038 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.470<span class=\"_ _567\"> </span></div></td><td class=\"c n xb31 y4038 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">535<span class=\"_ _567\"> </span></div></td><td class=\"c n xb32 y4038 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb33 y4038 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb34 y4038 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb35 y4038 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.047.763<span class=\"_ _567\"> </span></div></td><td class=\"c n xb36 y4038 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.296<span class=\"_ _567\"> </span></div></td><td class=\"c n xb37 y4038 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">596<span class=\"_ _567\"> </span></div></td><td class=\"c n xb38 y4038 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb39 y4038 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xb3a y4038 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f4b w295 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n xb3b y3f4b w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.702.112<span class=\"_ _567\"> </span></div></td><td class=\"c n xb3c y3f4b w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">78.357<span class=\"_ _567\"> </span></div></td><td class=\"c n xb3d y3f4b w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb3e y3f4b w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.482.038<span class=\"_ _567\"> </span></div></td><td class=\"c n xb3f y3f4b w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">184.467<span class=\"_ _567\"> </span></div></td><td class=\"c n xb40 y3f4b w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">75.605<span class=\"_ _567\"> </span></div></td><td class=\"c n xb41 y3f4b w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.476.112<span class=\"_ _567\"> </span></div></td><td class=\"c n xb42 y3f4b w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb43 y3f4b w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb44 y3f4b w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.140.035<span class=\"_ _567\"> </span></div></td><td class=\"c n xb45 y3f4b w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">153.416<span class=\"_ _567\"> </span></div></td><td class=\"c n xb46 y3f4b w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">105.360<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4039 w2ec h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1. Titoli strutturati<span class=\"_ _567\"> </span></div></td><td class=\"c n xb47 y4039 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">18.308<span class=\"_ _567\"> </span></div></td><td class=\"c n xb48 y4039 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb49 y4039 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb4a y4039 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb4b y4039 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">18.524<span class=\"_ _567\"> </span></div></td><td class=\"c n xb4c y4039 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb4d y4039 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">4.494<span class=\"_ _567\"> </span></div></td><td class=\"c n xb4e y4039 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb4f y4039 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb50 y4039 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb51 y4039 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">4.525<span class=\"_ _567\"> </span></div></td><td class=\"c n xb52 y4039 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y403a w2ed h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2. Altri titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n xb53 y403a w17e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.683.804<span class=\"_ _567\"> </span></div></td><td class=\"c n xb54 y403a wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">78.357<span class=\"_ _567\"> </span></div></td><td class=\"c n xb55 y403a w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb56 y403a w17e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.482.038<span class=\"_ _567\"> </span></div></td><td class=\"c n xb57 y403a w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">165.943<span class=\"_ _567\"> </span></div></td><td class=\"c n xb58 y403a wcb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">75.605<span class=\"_ _567\"> </span></div></td><td class=\"c n xb59 y403a we2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.471.618<span class=\"_ _567\"> </span></div></td><td class=\"c n xb5a y403a w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb5b y403a w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb5c y403a we2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.140.035<span class=\"_ _567\"> </span></div></td><td class=\"c n xb5d y403a wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">148.891<span class=\"_ _567\"> </span></div></td><td class=\"c n xb5e y403a wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">105.360<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n xb5f y3de0 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15.264.445<span class=\"_ _567\"> </span></div></td><td class=\"c n xb60 y3de0 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">251.220<span class=\"_ _567\"> </span></div></td><td class=\"c n xb61 y3de0 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.803<span class=\"_ _567\"> </span></div></td><td class=\"c n xb62 y3de0 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.482.038<span class=\"_ _567\"> </span></div></td><td class=\"c n xb63 y3de0 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">184.467<span class=\"_ _567\"> </span></div></td><td class=\"c n xb64 y3de0 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.016.598<span class=\"_ _567\"> </span></div></td><td class=\"c n xb65 y3de0 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">14.317.944<span class=\"_ _567\"> </span></div></td><td class=\"c n xb66 y3de0 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">189.062<span class=\"_ _567\"> </span></div></td><td class=\"c n xb67 y3de0 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.635<span class=\"_ _567\"> </span></div></td><td class=\"c n xb68 y3de0 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.140.035<span class=\"_ _567\"> </span></div></td><td class=\"c n xb69 y3de0 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">153.416<span class=\"_ _567\"> </span></div></td><td class=\"c n xb6a y3de0 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">12.216.667<span class=\"_ _567\"> </span></div></td></tr></table>Legenda:<span class=\"ff2\"> L1= Livello 1, L2= Livello 2, L3= Livello 3<span class=\"_ _567\"> </span></span>Il fair value dei crediti \u00e8 calcolato per le posizioni performing oltr<span class=\"_ _2\"></span>e il breve termine mediante<span class=\"_ _567\"> </span> tecnica <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>valutazione <span class=\"_ _1d\"></span>che <span class=\"_ _1d\"></span>prevede <span class=\"_ _1d\"></span>l\u2019attualizzazione <span class=\"_ _24\"></span>dei <span class=\"_ _1d\"></span>flussi <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>cassa <span class=\"_ _1d\"></span>attesi <span class=\"_ _24\"></span>considerando <span class=\"_ _1d\"></span>il<span class=\"_ _567\"> </span> rischio <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>credito <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>relazione, <span class=\"_ _3\"></span>mentre <span class=\"_ _3\"></span>per <span class=\"_ _a\"></span>le <span class=\"_ _3\"></span>posizioni <span class=\"_ _a\"></span>non <span class=\"_ _3\"></span>performing <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>per <span class=\"_ _3\"></span>quelle <span class=\"_ _a\"></span>performing<span class=\"_ _567\"> </span> a breve termine il valor<span class=\"_ _2\"></span>e di bilancio \u00e8 considerato una ragionevole approssimazione del fair<span class=\"_ _567\"> </span> value. T<span class=\"_ _3\"></span>enuto conto dell\u2019attuale contesto del mercato dei cr<span class=\"_ _2\"></span>editi, con particolare riferimento<span class=\"_ _567\"> </span> ai non performing loans, detto fair value potrebbe non rappr<span class=\"_ _2\"></span>esentare l\u2019eventuale exit price<span class=\"_ _567\"> </span> in <span class=\"_ _1\"> </span>considerazione <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>un <span class=\"_ _1\"> </span>certo <span class=\"_ _1\"> </span>margine <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>aleatoriet\u00e0 <span class=\"_ _1\"> </span>comunque <span class=\"_ _1\"> </span>insito <span class=\"_ _1\"> </span>nelle <span class=\"_ _1\"> </span>componenti <span class=\"_ _1\"> </span>di<span class=\"_ _567\"> </span> formazione del prezzo considerate da un potenziale terzo acquir<span class=\"_ _2\"></span>ente.<span class=\"_ _567\"> </span>Nella voce \u201c2. Titoli di debito\u201d sono inclusi i titoli detenuti nell\u2019ambito del business model \u201cheld<span class=\"_ _567\"> </span> to <span class=\"_ _b\"></span>collect\u201d, <span class=\"_ _b\"></span>ovvero detenuti <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>l\u2019intento <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>incassare i <span class=\"_ _b\"></span>flussi <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>cassa <span class=\"_ _b\"></span>contrattuali. <span class=\"_ _b\"></span>Il <span class=\"_ _b\"></span>valore dei<span class=\"_ _567\"> </span> titoli <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>debito <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _a\"></span>esposto <span class=\"_ _2\"></span>al <span class=\"_ _a\"></span>netto <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>rettifiche <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>valore <span class=\"_ _a\"></span>derivanti <span class=\"_ _2\"></span>dall\u2019applicazione <span class=\"_ _2\"></span>dei <span class=\"_ _a\"></span>modelli<span class=\"_ _567\"> </span> per la determinazione della perdita attesa sul portafoglio titoli di debito \u201cheld to collect\u201d in<span class=\"_ _567\"> </span> applicazione del principio contabile \u201cIFRS9 - Strumenti finanziari\u201d.<span class=\"_ _567\"> </span>Rientrano <span class=\"_ _9\"> </span>in <span class=\"_ _1\"> </span>questo <span class=\"_ _9\"> </span>portafoglio <span class=\"_ _1\"> </span>euro <span class=\"_ _9\"> </span>78.357 <span class=\"_ _1\"> </span>migliaia <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>titoli <span class=\"_ _1\"> </span>senior <span class=\"_ _9\"> </span>emessi <span class=\"_ _1\"> </span>dal <span class=\"_ _9\"> </span>veicolo <span class=\"_ _9\"> </span>di<span class=\"_ _567\"> </span> cartolarizzazione \u201c2W<span class=\"_ _a\"></span>orlds s.r<span class=\"_ _a\"></span>.l.\u201d ed euro 1.721 migliaia di titoli senior emessi dal veicolo<span class=\"_ _567\"> </span> di cartolarizzazione Buonconsiglio 4 s.r<span class=\"_ _3\"></span>.l. a seguito delle cessioni di crediti a soffer<span class=\"_ _2\"></span>enza, ai<span class=\"_ _567\"> </span> sensi del D.L. 18/2016 (cosiddetta GACS), avvenute rispettivamente nel 2018 e nel 2021. Alla<span class=\"_ _567\"> </span> data di riferimento l\u2019esposizione verso il veicolo 2W<span class=\"_ _a\"></span>orlds s.r<span class=\"_ _a\"></span>.l., ancorch\u00e9 interamente assistita<span class=\"_ _567\"> </span> dalla <span class=\"_ _1d\"></span>garanzia <span class=\"_ _24\"> </span>dello <span class=\"_ _24\"> </span>Stato <span class=\"_ _24\"></span>italiano, <span class=\"_ _24\"></span>risulta <span class=\"_ _1d\"></span>classificata <span class=\"_ _24\"> </span>nello <span class=\"_ _24\"> </span>status <span class=\"_ _24\"></span>\u201cdeteriorato\u201d <span class=\"_ _1d\"></span>(Stad<span class=\"_ _b\"></span>io <span class=\"_ _1d\"></span>3) <span class=\"_ _24\"> </span>in<span class=\"_ _567\"> </span> considerazione delle evidenze di underperformance dell\u2019operazione stessa, in termini di incassi,<span class=\"_ _567\"> </span> mentre <span class=\"_ _a\"></span>l\u2019esposizione <span class=\"_ _2\"></span>verso <span class=\"_ _a\"></span>il <span class=\"_ _2\"></span>veicolo <span class=\"_ _2\"></span>Buonconsiglio <span class=\"_ _2\"></span>4 <span class=\"_ _a\"></span>s.r<span class=\"_ _a\"></span>.l. <span class=\"_ _2\"></span>risulta <span class=\"_ _2\"></span>classificata <span class=\"_ _a\"></span>nello <span class=\"_ _2\"></span>status <span class=\"_ _2\"></span>\u201cbonis\u201d<span class=\"_ _567\"> </span> (Stadio 1) in considerazione del buon andamento dell\u2019operazione stessa.<span class=\"_ _567\"> </span>Al <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>dicembre <span class=\"_ _8\"></span>2025 <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>riclassificati <span class=\"_ _8\"></span>nella <span class=\"_ _8\"></span>voce <span class=\"_ _8\"></span>\u201c110. <span class=\"_ _8\"></span>Attivit\u00e0 <span class=\"_ _1d\"></span>in <span class=\"_ _8\"></span>via <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>dismissione\u201d <span class=\"_ _8\"></span>crediti<span class=\"_ _567\"> </span> deteriorati per 2.867 migliaia di euro per cui alla data di riferimento sono stati sottoscritti i<span class=\"_ _567\"> </span> relativi contratti di cessione che si sono perfezionati all\u2019inizio dell\u2019esercizio successivo.<span class=\"_ _567\"> </span>I <span class=\"_ _2\"></span>finanziamenti lor<span class=\"_ _2\"></span>di ammontano <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>complessivi 13.035.386 <span class=\"_ _a\"></span>migl<span class=\"_ _b\"></span>iaia <span class=\"_ _2\"></span>di eur<span class=\"_ _2\"></span>o (12.350.338 <span class=\"_ _2\"></span>migliaia<span class=\"_ _567\"> </span>di euro <span class=\"_ _b\"></span>alla fine <span class=\"_ _b\"></span>dello <span class=\"_ _b\"></span>scorso <span class=\"_ _b\"></span>esercizio), di <span class=\"_ _b\"></span>cui <span class=\"_ _b\"></span>12.684.069 (11.967.766 <span class=\"_ _b\"></span>migliaia <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>euro alla <span class=\"_ _b\"></span>fine<span class=\"_ _567\"> </span>dello scorso esercizio) r<span class=\"_ _2\"></span>elativi a crediti in bonis e 351.317 migliaia di euro (382.572 migliaia di<span class=\"_ _567\"> </span>euro alla fine dello scorso eser<span class=\"_ _2\"></span>cizio) a crediti deteriorati.<span class=\"_ _567\"> </span>Le <span class=\"_ _9\"> </span>r<span class=\"_ _2\"></span>ettifiche <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>valore <span class=\"_ _9\"> </span>complessive <span class=\"_ _1\"> </span>relative <span class=\"_ _9\"> </span>agli <span class=\"_ _1\"> </span>stessi <span class=\"_ _9\"> </span>finanziamenti <span class=\"_ _9\"> </span>ammontano <span class=\"_ _1\"> </span>a <span class=\"_ _9\"> </span>293.386<span class=\"_ _567\"> </span>migliaia <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>euro <span class=\"_ _a\"></span>(313.809 <span class=\"_ _2\"></span>migliaia <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>euro <span class=\"_ _a\"></span>alla <span class=\"_ _2\"></span>fine <span class=\"_ _a\"></span>dello <span class=\"_ _a\"></span>scorso <span class=\"_ _2\"></span>esercizio), <span class=\"_ _3\"></span>di <span class=\"_ _2\"></span>cui <span class=\"_ _a\"></span>175.386 <span class=\"_ _a\"></span>(191.462<span class=\"_ _567\"> </span>migliaia <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>euro <span class=\"_ _a\"></span>alla fine <span class=\"_ _a\"></span>dello <span class=\"_ _2\"></span>scorso <span class=\"_ _2\"></span>esercizio) <span class=\"_ _a\"></span>relative <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>crediti <span class=\"_ _a\"></span>deteriorati e <span class=\"_ _a\"></span>118.000 <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span>di<span class=\"_ _567\"> </span>euro (122.347 migliaia di eur<span class=\"_ _2\"></span>o alla fine del precedente esercizio) a cr<span class=\"_ _2\"></span>editi in bonis.<span class=\"_ _567\"> </span>La <span class=\"_ _b\"></span>tabella <span class=\"_ _b\"></span>comprende <span class=\"_ _b\"></span>altres\u00ec <span class=\"_ _b\"></span>gli <span class=\"_ _b\"></span>importi <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>crediti <span class=\"_ _b\"></span>ceduti <span class=\"_ _8\"></span>non cancellati <span class=\"_ _8\"></span>costituenti <span class=\"_ _b\"></span>attivi <span class=\"_ _b\"></span>idonei<span class=\"_ _567\"> </span>per il programma di emissione di Obbligazioni Bancarie Garantite (OBG); al 31 dicembr<span class=\"_ _2\"></span>e 2025 tali<span class=\"_ _567\"> </span>crediti ammontano a 2.390.019 migliaia di eur<span class=\"_ _2\"></span>o (2.298.229 migliaia di euro al 31 dicembre 2024).<span class=\"_ _567\"> </span>La sottovoce \u201cPronti contr<span class=\"_ _2\"></span>o termine attivi\u201d si riferisce all\u2019operativit\u00e0 svolta con controparti<span class=\"_ _567\"> </span>istituzionali finalizzata all\u2019ottimizzazione della gestione della tesoreria.<span class=\"_ _567\"> </span>Si segnala, inoltre, che la sottovoce \u201cMutui\u201d include l\u2019ammontar<span class=\"_ _2\"></span>e dei mutui collateralizzati<span class=\"_ _567\"> </span>presso la Banca Centrale Eur<span class=\"_ _2\"></span>opea (per il tramite della procedura A.Ba.Co) per 1.871.209<span class=\"_ _567\"> </span>migliaia di euro (1.939.843 migliaia di eur<span class=\"_ _2\"></span>o a fine esercizio precedente).<span class=\"_ _567\"> </span>Alla <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>\u201cCarte <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>credito, <span class=\"_ _a\"></span>prestiti <span class=\"_ _2\"></span>personali <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>cessioni <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>quinto\u201d <span class=\"_ _a\"></span>risul<span class=\"_ _b\"></span>tano <span class=\"_ _2\"></span>rilevati <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>crediti <span class=\"_ _a\"></span>per<span class=\"_ _567\"> </span>prestiti personali <span class=\"_ _b\"></span>e cessioni <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>quinto <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>Controllata Fides <span class=\"_ _b\"></span>S.p.A. per <span class=\"_ _b\"></span>1.578.860 <span class=\"_ _b\"></span>migliaia <span class=\"_ _b\"></span>di<span class=\"_ _567\"> </span>euro, con inclusione dei cr<span class=\"_ _2\"></span>editi ceduti e non cancellati alla societ\u00e0 veicolo Copped\u00e8 SPV S.r<span class=\"_ _a\"></span>.l.<span class=\"_ _567\"> </span>e <span class=\"_ _8\"></span>Fauno <span class=\"_ _1d\"></span>SPV <span class=\"_ _8\"></span>S.r<span class=\"_ _a\"></span>.l., <span class=\"_ _8\"></span>unitamente <span class=\"_ _1d\"></span>ai <span class=\"_ _8\"></span>crediti <span class=\"_ _8\"></span>per <span class=\"_ _1d\"></span>prestiti <span class=\"_ _8\"></span>personali <span class=\"_ _8\"></span>e <span class=\"_ _1d\"></span>cessione <span class=\"_ _8\"></span>del <span class=\"_ _1d\"></span>quinto <span class=\"_ _8\"></span>della <span class=\"_ _1d\"></span>ex<span class=\"_ _567\"> </span>controllata Dynamica r<span class=\"_ _2\"></span>elativi ai crediti ceduti e non cancellati alla societ\u00e0 veicolo Rainbow SPV<span class=\"_ _7d\"></span>.<span class=\"_ _567\"> </span>La <span class=\"_ _a\"></span>sottovoce <span class=\"_ _a\"></span>\u201cAltri <span class=\"_ _a\"></span>finanziamenti\u201d <span class=\"_ _a\"></span>ricomprende <span class=\"_ _3\"></span>invece <span class=\"_ _a\"></span>le <span class=\"_ _a\"></span>operazioni <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>finanziamento <span class=\"_ _a\"></span>diverse <span class=\"_ _a\"></span>da<span class=\"_ _567\"> </span>quelle indicate nelle altre sottovoci (ad esempio finanziamenti di tipo bullet, anticipi su fatture<span class=\"_ _567\"> </span>ed effetti salvo buon fine, anticipi import/export e altr<span class=\"_ _2\"></span>e partite diverse).<span class=\"_ _567\"> </span>Nella voce <span class=\"_ _2\"></span>sono ricompr<span class=\"_ _2\"></span>esi anche gli <span class=\"_ _2\"></span>interessi <span class=\"_ _2\"></span>conteggiati al <span class=\"_ _2\"></span>31 dicembre <span class=\"_ _2\"></span>2025 ed <span class=\"_ _2\"></span>esigibili il 1\u00b0<span class=\"_ _567\"> </span>marzo <span class=\"_ _a\"></span>dell\u2019anno <span class=\"_ _a\"></span>successivo <span class=\"_ _2\"></span>a <span class=\"_ _a\"></span>quello <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>cui <span class=\"_ _2\"></span>sono <span class=\"_ _a\"></span>maturati <span class=\"_ _a\"></span>a <span class=\"_ _2\"></span>seguito <span class=\"_ _a\"></span>dell\u2019applicazione <span class=\"_ _a\"></span>delle <span class=\"_ _2\"></span>norme<span class=\"_ _567\"> </span>per il computo <span class=\"_ _2\"></span>degli interessi nelle operazioni <span class=\"_ _2\"></span>bancarie definite con il <span class=\"_ _2\"></span>Decreto n. 343/2016 del<span class=\"_ _567\"> </span>MEF<span class=\"_ _4\"></span>, in attuazione dell'art. 120 comma 2 del T<span class=\"_ _3\"></span>esto Unico Bancario (T<span class=\"_ _3\"></span>.U.B.).<span class=\"_ _567\"> </span>La voce <span class=\"_ _2\"></span>\u201cdi cui impair<span class=\"_ _2\"></span>ed acquisite o originate\u201d <span class=\"_ _2\"></span>accoglie quelle linee <span class=\"_ _2\"></span>di finanziamento originate<span class=\"_ _567\"> </span>nell\u2019ambito di \u201cconcessioni\u201d effettuate su cr<span class=\"_ _2\"></span>editi deteriorati.<span class=\"_ _567\"> </span>4.3 <span class=\"_ _7d\"></span>Attivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _7d\"></span>valutate <span class=\"_ _3\"></span>al <span class=\"_ _7d\"></span>costo <span class=\"_ _3\"></span>ammortizzato: <span class=\"_ _3\"></span>composizione <span class=\"_ _7d\"></span>per <span class=\"_ _3\"></span>debitori/emittenti<span class=\"_ _567\"> </span>dei crediti verso clientela<span class=\"_ _567\"> </span><table class=\"s w2ee h1d1\" id=\"_e5a190d4-278d-44e9-84a3-a0bb294e5a58\"><tr><td></td><td></td><td class=\"c n xb6b y403b w27d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n xb6c y403b w2b4 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 xb6d h27 y403c ff6 fs16 fc0 sc0 ls0 ws0\">Primo e secondo </td><td class=\"c n xb6e y403d w2ef h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n xb6f y403d w2f0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 impaired<span class=\"_ _567\"> </span></div></td><td class=\"t m0 xb70 h27 y403e ff6 fs16 fc0 sc0 ls0 ws0\">Primo e secondo </td><td class=\"c n xb71 y403f w2ef h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n xb72 y403f w2f0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 impaired<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y4040 ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia operazioni/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></td><td class=\"t m0 xb74 h27 y4041 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xb75 h27 y4041 ff6 fs16 fc0 sc0 ls0 ws0\">acquisite<span class=\"_ _567\"> </span></td><td class=\"t m0 xb76 h27 y4042 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xb77 h27 y4042 ff6 fs16 fc0 sc0 ls0 ws0\">acquisite<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 xb78 h27 y4043 ff6 fs16 fc0 sc0 ls0 ws0\">o originate<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 xb79 h27 y4044 ff6 fs16 fc0 sc0 ls0 ws0\">o originate<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y4045 w295 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n xb7a y4045 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.702.112<span class=\"_ _567\"> </span></div></td><td class=\"c n xb7b y4045 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">78.357<span class=\"_ _567\"> </span></div></td><td class=\"c n xb7c y4045 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb7d y4045 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.476.112<span class=\"_ _567\"> </span></div></td><td class=\"c n xb7e y4045 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb7f y4045 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y401b w2f1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Amministrazioni pubbliche<span class=\"_ _567\"> </span></div></td><td class=\"c n xb81 y401b w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.496.905<span class=\"_ _567\"> </span></div></td><td class=\"c n xb82 y401b w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb83 y401b w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb84 y401b we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.145.769<span class=\"_ _567\"> </span></div></td><td class=\"c n xb85 y401b w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb86 y401b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y3dc6 w299 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">b) Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n xb87 y3dc6 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">135.783<span class=\"_ _567\"> </span></div></td><td class=\"c n xb88 y3dc6 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">78.357<span class=\"_ _567\"> </span></div></td><td class=\"c n xb89 y3dc6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb8a y3dc6 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">265.649<span class=\"_ _567\"> </span></div></td><td class=\"c n xb8b y3dc6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb8c y3dc6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb8d y4046 w2b0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: imprese di assicurazione<span class=\"_ _567\"> </span></div></td><td class=\"c n xb8e y4046 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.620<span class=\"_ _567\"> </span></div></td><td class=\"c n xb8f y4046 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb90 y4046 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb91 y4046 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb92 y4046 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb93 y4046 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y4047 w29e h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">c) Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n xb94 y4047 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">69.424<span class=\"_ _567\"> </span></div></td><td class=\"c n xb95 y4047 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb96 y4047 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb97 y4047 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">64.694<span class=\"_ _567\"> </span></div></td><td class=\"c n xb98 y4047 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb99 y4047 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fd6 w2f2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Finanziamenti verso:<span class=\"_ _567\"> </span></div></td><td class=\"c n xb9a y3fd6 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">12.562.333<span class=\"_ _567\"> </span></div></td><td class=\"c n xb9b y3fd6 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">172.863<span class=\"_ _567\"> </span></div></td><td class=\"c n xb9c y3fd6 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.803<span class=\"_ _567\"> </span></div></td><td class=\"c n xb9d y3fd6 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">11.841.832<span class=\"_ _567\"> </span></div></td><td class=\"c n xb9e y3fd6 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">189.062<span class=\"_ _567\"> </span></div></td><td class=\"c n xb9f y3fd6 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.635<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y3fce w2f1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Amministrazioni pubbliche<span class=\"_ _567\"> </span></div></td><td class=\"c n xba0 y3fce w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">443.215<span class=\"_ _567\"> </span></div></td><td class=\"c n xba1 y3fce w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.190<span class=\"_ _567\"> </span></div></td><td class=\"c n xba2 y3fce wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">215<span class=\"_ _567\"> </span></div></td><td class=\"c n xba3 y3fce wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">383.231<span class=\"_ _567\"> </span></div></td><td class=\"c n xba4 y3fce wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.499<span class=\"_ _567\"> </span></div></td><td class=\"c n xba5 y3fce wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">222<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y4038 w299 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">b) Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n xb87 y4038 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">639.209<span class=\"_ _567\"> </span></div></td><td class=\"c n xba6 y4038 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">989<span class=\"_ _567\"> </span></div></td><td class=\"c n xba7 y4038 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">11<span class=\"_ _567\"> </span></div></td><td class=\"c n xba8 y4038 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">249.682<span class=\"_ _567\"> </span></div></td><td class=\"c n xba9 y4038 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">145<span class=\"_ _567\"> </span></div></td><td class=\"c n xbaa y4038 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xbab y3e3c w2b0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: imprese di assicurazione<span class=\"_ _567\"> </span></div></td><td class=\"c n xbac y3e3c w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.800<span class=\"_ _567\"> </span></div></td><td class=\"c n xbad y3e3c w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5<span class=\"_ _567\"> </span></div></td><td class=\"c n xbae y3e3c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xbaf y3e3c wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9.801<span class=\"_ _567\"> </span></div></td><td class=\"c n xbb0 y3e3c w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xbb1 y3e3c w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y4048 w29e h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">c) Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n xbb2 y4048 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.941.269<span class=\"_ _567\"> </span></div></td><td class=\"c n xbb3 y4048 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">103.304<span class=\"_ _567\"> </span></div></td><td class=\"c n xbb4 y4048 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.464<span class=\"_ _567\"> </span></div></td><td class=\"c n xbb5 y4048 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.077.830<span class=\"_ _567\"> </span></div></td><td class=\"c n xbb6 y4048 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">121.416<span class=\"_ _567\"> </span></div></td><td class=\"c n xbb7 y4048 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.240<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y403a w2f3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">d) Famiglie<span class=\"_ _567\"> </span></div></td><td class=\"c n xbb8 y403a we2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">6.538.640<span class=\"_ _567\"> </span></div></td><td class=\"c n xbb9 y403a w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">66.380<span class=\"_ _567\"> </span></div></td><td class=\"c n xbba y403a wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">4.113<span class=\"_ _567\"> </span></div></td><td class=\"c n xbbb y403a we2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">6.131.089<span class=\"_ _567\"> </span></div></td><td class=\"c n xbbc y403a wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">66.002<span class=\"_ _567\"> </span></div></td><td class=\"c n xbbd y403a wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.173<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n xbbe y3de0 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15.264.445<span class=\"_ _567\"> </span></div></td><td class=\"c n xbbf y3de0 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">251.220<span class=\"_ _567\"> </span></div></td><td class=\"c n xbc0 y3de0 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.803<span class=\"_ _567\"> </span></div></td><td class=\"c n xbc1 y3de0 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">14.317.944<span class=\"_ _567\"> </span></div></td><td class=\"c n xbc2 y3de0 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">189.062<span class=\"_ _567\"> </span></div></td><td class=\"c n xbc3 y3de0 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.635<span class=\"_ _567\"> </span></div></td></tr></table>Legenda:<span class=\"ff2\"> L1= Livello 1, L2= Livello 2, L3= Livello 3<span class=\"_ _567\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLoansAndAdvancesToCustomersExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-666": {
   "value": "<div class=\"t m0 h42 ff6 fsa fc0 sc0 ls0 ws0 gs817\">Sezione 7 <span class=\"ff9\">-</span> <span class=\"ff9\">Partecipazioni - voce 70  </span><span class=\"ff9\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs818\">ll saldo della voce si riferisce alla partecipazione in Anthilia Capital Management SGR S.p.A..<span class=\"_ _567\"> </span></div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gs819\">7.1 Partecipazioni: informazioni sui rapporti partecipativi<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ffb fs3 fc2 sc0 ls0 ws0 gs81a\">7.2 Partecipazioni significative: valore di bilancio, fair value edividendi per<span class=\"_ _2\"></span>cepiti<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ffb fs3 fc2 sc0 ls0 ws0 gs81b\">7.3 Partecipazioni significative: informazioni contabili<span class=\"_ _567\"> </span></div><div class=\"gs81c\"><table class=\"s w316 h1d6\" id=\"_52394aab-b6d4-4516-bff7-229434d5ca16\"><tr><td class=\"c n x304 y407f w1e0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Denominazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xcba y407f w1d0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Sede<span class=\"_ _567\"> </span></div></td><td class=\"t m0 xcbb h27 y4080 ff6 fs16 fc0 sc0 ls0 ws0\">Sede </td><td class=\"t m0 x7f5 h27 y4080 ff6 fs16 fc0 sc0 ls0 ws0\">Quota di </td><td class=\"t m0 xcbc h27 y4080 ff6 fs16 fc0 sc0 ls0 ws0\">Disponibilit\u00e0 </td></tr><tr><td></td><td class=\"t m0 xbcf h27 y4081 ff6 fs16 fc0 sc0 ls0 ws0\">legale<span class=\"_ _567\"> </span></td><td class=\"t m0 xcbd h27 y4081 ff6 fs16 fc0 sc0 ls0 ws0\">operativa<span class=\"_ _567\"> </span></td><td class=\"t m0 xcbe h27 y4081 ff6 fs16 fc0 sc0 ls0 ws0\">partecipazione %<span class=\"_ _567\"> </span></td><td class=\"t m0 xcbf h27 y4081 ff6 fs16 fc0 sc0 ls0 ws0\">di voti %<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 x547 h2c y4082 ffb fs16 fc0 sc0 ls0 ws0\">B.  Imprese sottoposte ad influenza notevole<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y3de2 w317 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Anthilia Capital Partners SGR S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n xcc0 y3de2 w318 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Milano<span class=\"_ _567\"> </span></div></td><td class=\"c n xcc1 y3de2 w319 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Milano<span class=\"_ _567\"> </span></div></td><td class=\"c n xcc2 y3de2 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15,000<span class=\"_ _567\"> </span></div></td><td class=\"c n xcc3 y3de2 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15,000<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"gs81d\"><table class=\"s w31a h1d7\" id=\"_e9d3989a-fe6b-4cf9-a2fb-c8d48bd111c3\"><tr><td class=\"c n x304 y4083 w1e0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Denominazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xcc4 y4083 w31b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore di bilancio<span class=\"_ _567\"> </span></div></td><td class=\"c n xcc5 y4083 w31c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n xcc6 y4083 w31d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Dividendi percepiti<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h2c y4084 ffb fs16 fc0 sc0 ls0 ws0\">B.  Imprese sottoposte ad influenza notevole<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y4085 w317 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">Anthilia Capital Partners SGR S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n xcc7 y4085 w25c h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff7 fs16 fc0 sc0 ls0 ws0\">5.161<span class=\"_ _567\"> </span></div></td><td class=\"c n xcc8 y4086 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xcc9 y4085 wce h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">313<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n xcca y3de2 w31e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.161<span class=\"_ _567\"> </span></div></td><td class=\"c n xccb y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xccc y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">313<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"gs81e\"><table class=\"s w31f h1d8\" id=\"_ddcfbbeb-6588-4966-ba05-e529bac679e5\"><tr><td class=\"t m0 xcce h27 y4087 ff6 fs16 fc0 sc0 ls0 ws0\">Denominazioni<span class=\"_ _567\"> </span></td><td class=\"t m0 xccf h9d y4088 ff6 fs4b fc0 sc0 ls78 ws0\">Cassa e </td><td class=\"t m0 xcd0 h9d y4088 ff6 fs4b fc0 sc0 ls0 ws0\">Attivit\u00e0 </td><td class=\"t m0 xcd1 h9d y4088 ff6 fs4b fc0 sc0 ls0 ws0\">Attivit\u00e0 non<span class=\"_ _567\"> </span></td><td class=\"t m0 xcd2 h9d y4088 ff6 fs4b fc0 sc0 ls0 ws0\">Passivit\u00e0 </td><td class=\"t m0 xcd3 h9d y4088 ff6 fs4b fc0 sc0 ls0 ws0\">Passivit\u00e0 </td><td class=\"c n xcd4 y408a w320 h1b2\"><div class=\"t m0 x2a1 h9d y4089 ff6 fs4b fc0 sc0 ls0 ws0\">Ricavi totali<span class=\"_ _567\"> </span></div></td><td class=\"c n xcd5 y408a w321 h1b2\"><div class=\"t m0 x2a1 h9d y4089 ff6 fs4b fc0 sc0 ls0 ws0\">Margine di</div></td><td class=\"t m0 xcd6 h9e y4088 ffb fs4b fc0 sc0 ls0 ws0\">Rettifiche </td><td class=\"t m0 xcd7 h9d y408b ff6 fs4b fc0 sc0 ls0 ws0\">Utile<span class=\"_ _567\"> </span></td><td class=\"t m0 xcd8 h9d y408c ff6 fs4b fc0 sc0 ls0 ws0\">Utile (per<span class=\"_ _2\"></span>-<span class=\"_ _567\"> </span></td><td class=\"t m0 xcd9 h9d y408d ff6 fs4b fc0 sc0 ls0 ws0\">Utile<span class=\"_ _567\"> </span></td><td class=\"t m0 xcda h9d y408e ff6 fs4b fc0 sc0 ls0 ws0\">Utile </td><td class=\"t m0 xcdb h9d y408e ff6 fs4b fc0 sc0 ls0 ws0\">Altre </td><td class=\"t m0 xcdc h9d y408f ff6 fs4b fc0 sc0 ls0 ws0\">Redditivit\u00e0 </td></tr><tr><td></td><td class=\"t m0 xcdd h9d y4090 ff6 fs4b fc0 sc0 ls78 ws300\">disponibilit\u00e0 </td><td class=\"t m0 xcde h9e y4090 ffb fs4b fc0 sc0 ls0 ws0\">finanziarie </td><td class=\"t m0 xcdf h9e y4090 ffb fs4b fc0 sc0 ls0 ws0\">finanziarie </td><td class=\"t m0 xce0 h9e y4090 ffb fs4b fc0 sc0 ls0 ws0\">finanziarie </td><td class=\"t m0 xce1 h9d y4090 ff6 fs4b fc0 sc0 ls0 ws0\">non<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xce2 h9d y4090 ff6 fs4b fc0 sc0 ls0 ws0\">interesse<span class=\"_ _567\"> </span></td><td class=\"t m0 xce3 h9d y4090 ff6 fs4b fc0 sc0 ls0 ws0\">e riprese </td><td class=\"t m0 xce4 h9d y4091 ff6 fs4b fc0 sc0 ls0 ws0\">(perdita) </td><td class=\"t m0 xcd8 h9d y4092 ff6 fs4b fc0 sc0 ls0 ws0\">dita) della </td><td class=\"t m0 xce5 h9d y4093 ff6 fs4b fc0 sc0 ls0 ws0\">(perdita) </td><td class=\"t m0 xce6 h9d y4094 ff6 fs4b fc0 sc0 ls0 ws0\">(perdita) </td><td class=\"t m0 xce7 h9d y4094 ff6 fs4b fc0 sc0 ls0 ws0\">componenti </td><td class=\"t m0 xce8 h9d y4095 ff6 fs4b fc0 sc0 ls0 ws0\">complessiva </td></tr><tr><td></td><td class=\"t m0 xccf h9d y4096 ff6 fs4b fc0 sc0 ls78 ws300\">liquide<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 xce9 h9e y4096 ffb fs4b fc0 sc0 ls0 ws0\">finanziarie </td><td></td><td></td><td class=\"t m0 xcea h9d y4096 ff6 fs4b fc0 sc0 ls0 ws0\">di valore </td><td class=\"t m0 xcd7 h9d y4097 ff6 fs4b fc0 sc0 ls0 ws0\">della </td><td class=\"t m0 xceb h9d y4098 ff6 fs4b fc0 sc0 ls0 ws0\">operativit\u00e0 </td><td class=\"t m0 xcec h9d y4099 ff6 fs4b fc0 sc0 ls0 ws0\">dei gruppi </td><td class=\"t m0 xced h9d y409a ff6 fs4b fc0 sc0 ls0 ws0\">d'esercizio<span class=\"_ _567\"> </span></td><td class=\"t m0 xce7 h9d y409a ff6 fs4b fc0 sc0 ls0 ws0\">reddituali al </td><td class=\"t m0 xcee h9d y409b ff6 fs4b fc0 sc0 ls0 ws0\">(3)<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 xcd6 h9d y409c ff6 fs4b fc0 sc0 ls0 ws0\">su attivit\u00e0 </td><td class=\"t m0 xcef h9d y409d ff6 fs4b fc0 sc0 ls0 ws0\">operativit\u00e0 </td><td class=\"t m0 xceb h9d y409e ff6 fs4b fc0 sc0 ls0 ws0\">corrente al </td><td class=\"t m0 xcf0 h9d y409f ff6 fs4b fc0 sc0 ls0 ws0\">di attivit\u00e0 </td><td></td><td class=\"t m0 xcf1 h9d y40a0 ff6 fs4b fc0 sc0 ls0 ws0\">netto delle </td><td class=\"t m0 xcf2 h9d y40a1 ff6 fs4b fc0 sc0 ls0 ws0\">=<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 xcf3 h9d y40a2 ff6 fs4b fc0 sc0 ls0 ws0\">materiali e </td><td class=\"t m0 xcef h9d y40a3 ff6 fs4b fc0 sc0 ls0 ws0\">corrente al </td><td class=\"t m0 xceb h9d y40a4 ff6 fs4b fc0 sc0 ls0 ws0\">netto delle </td><td class=\"t m0 xcec h9d y40a5 ff6 fs4b fc0 sc0 ls0 ws0\">in via di di-<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xcf4 h9d y40a6 ff6 fs4b fc0 sc0 ls0 ws0\">imposte </td><td class=\"t m0 xcf5 h9d y40a7 ff6 fs4b fc0 sc0 ls0 ws0\">(1) + (2)<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 xcf3 h9d y40a8 ff6 fs4b fc0 sc0 ls0 ws0\">immateriali<span class=\"_ _567\"> </span></td><td class=\"t m0 xcef h9d y40a9 ff6 fs4b fc0 sc0 ls0 ws0\">lordo delle </td><td class=\"t m0 xcf6 h9d y40aa ff6 fs4b fc0 sc0 ls0 ws0\">imposte<span class=\"_ _567\"> </span></td><td class=\"t m0 xcf7 h9d y40ab ff6 fs4b fc0 sc0 ls0 ws0\">smissione al </td><td></td><td class=\"t m0 xcf8 h9d y40ac ff6 fs4b fc0 sc0 ls0 ws0\">(2)<span class=\"_ _567\"> </span></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=\"t m0 xcf9 h9d y40ad ff6 fs4b fc0 sc0 ls0 ws0\">imposte<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xcec h9d y40ae ff6 fs4b fc0 sc0 ls0 ws0\">netto delle </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=\"t m0 xce5 h9d y40af ff6 fs4b fc0 sc0 ls0 ws0\">imposte<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 xcce h27 y40b0 ff6 fs16 fc0 sc0 ls0 ws0\">B.  Imprese sottoposte<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 xcfa h2c y40b1 ffb fs16 fc0 sc0 ls0 ws0\">ad influenza notevole<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y3de2 w317 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Anthilia Capital Partners SGR S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n xcfb y3de2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xcfc y3de2 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">8.549<span class=\"_ _567\"> </span></div></td><td class=\"c n xcfd y3de2 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.469<span class=\"_ _567\"> </span></div></td><td class=\"c n xcfe y3de2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">4.034<span class=\"_ _567\"> </span></div></td><td class=\"c n xcff y3de2 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.509<span class=\"_ _567\"> </span></div></td><td class=\"c n xd00 y3de2 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">16.100<span class=\"_ _567\"> </span></div></td><td class=\"c n xd01 y3de2 w322 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xd02 y3de2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xd03 y3de2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.430<span class=\"_ _567\"> </span></div></td><td class=\"c n xd04 y3de2 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.295<span class=\"_ _567\"> </span></div></td><td class=\"c n xd05 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd06 y3de2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.295<span class=\"_ _567\"> </span></div></td><td class=\"c n xd07 y3de2 w169 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">31<span class=\"_ _567\"> </span></div></td><td class=\"c n xd08 y3de2 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.326<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gs834\">7.5 Partecipazioni: variazioni annue<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ffb fs3 fc2 sc0 ls0 ws0 gs835\">7.6 <span class=\"_ _b\"></span>V<span class=\"_ _2\"></span>alutazioni <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>assunzioni <span class=\"_ _b\"></span>significative <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>stabilire l\u2019esistenza <span class=\"_ _8\"></span>di controllo <span class=\"_ _b\"></span>congiunto <span class=\"_ _b\"></span>o<span class=\"_ _567\"> </span> </div><div class=\"t m0 h13 ffb fs3 fc2 sc0 ls0 ws0 gs836\">influenza notevole<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsbd gs837\">In conformit\u00e0 al principio contabile IAS 28 Partecipazioni in societ\u00e0 collegate e joint venture,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs838\">l\u2019influenza <span class=\"_ _b\"></span>notevole <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>il <span class=\"_ _b\"></span>potere <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>partecipare <span class=\"_ _b\"></span>alla <span class=\"_ _8\"></span>determinazione <span class=\"_ _b\"></span>delle <span class=\"_ _8\"></span>politiche <span class=\"_ _b\"></span>finanziarie <span class=\"_ _8\"></span>e<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws13a gs839\">gestionali della partecipata senza averne il controllo o il contr<span class=\"_ _2\"></span>ollo congiunto. Lo IAS 28 introduce<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs83a\">altres\u00ec <span class=\"_ _b\"></span>una <span class=\"_ _8\"></span>presunzione <span class=\"_ _b\"></span>relativa <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>influenza <span class=\"_ _b\"></span>notevole <span class=\"_ _8\"></span>ogniqualvolta <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>partecipante <span class=\"_ _8\"></span>possegga<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws14f gs83b\">\u2013 direttamente o indir<span class=\"_ _2\"></span>ettamente \u2013 una percentuale di diritti di voto pari o superiore al 20%. In<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf8 gs83c\">presenza di una partecipazione pari o superior<span class=\"_ _2\"></span>e al 20% sar\u00e0 onere della partecipante dimostrare<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs83d\">l\u2019eventuale <span class=\"_ _a\"></span>assenza <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>influenza <span class=\"_ _a\"></span>notevole. <span class=\"_ _2\"></span>Di <span class=\"_ _2\"></span>contro, <span class=\"_ _a\"></span>laddove <span class=\"_ _a\"></span>la <span class=\"_ _2\"></span>partecipazione <span class=\"_ _2\"></span>risulti <span class=\"_ _2\"></span>inferiore <span class=\"_ _a\"></span>al<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs83e\">20%, sar\u00e0 onere della partecipante dimostrar<span class=\"_ _2\"></span>e l\u2019esistenza di influenza notevole.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs83f\">L<span class=\"_ _a\"></span>\u2019esistenza <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>influenza <span class=\"_ _9\"> </span>notevole <span class=\"_ _9\"> </span>\u00e8 <span class=\"_ _1\"> </span>solitamente <span class=\"_ _9\"> </span>segnalata <span class=\"_ _9\"> </span>dal <span class=\"_ _1\"> </span>verificarsi <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>una <span class=\"_ _1\"> </span>o <span class=\"_ _9\"> </span>pi\u00f9 <span class=\"_ _9\"> </span>delle<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs840\">seguenti circostanze:<span class=\"_ _567\"> </span></div><div class=\"gs841\"><table class=\"s w323 h1d9\" id=\"_f81d961f-af65-4cae-9f8d-2d0da07b49a9\"><tr><td></td><td class=\"c n xd09 y40b2 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n xd0a y40b2 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40b3 w324 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">A. Esistenze iniziali<span class=\"_ _567\"> </span></div></td><td class=\"c n xd0b y40b3 w16e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">5.134<span class=\"_ _567\"> </span></div></td><td class=\"c n xd0c y40b3 w16e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">5.015<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40b4 w325 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. Aumenti<span class=\"_ _567\"> </span></div></td><td class=\"c n xd0d y40b4 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">569<span class=\"_ _567\"> </span></div></td><td class=\"c n xd0e y40b4 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">500<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y40b5 w326 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.1 Acquisti<span class=\"_ _567\"> </span></div></td><td class=\"c n xd0f y40b5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd10 y40b5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y40b6 w327 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.2 Riprese di valor<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></div></td><td class=\"c n xd11 y40b6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd12 y40b6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y40b7 w328 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.3 Rivalutazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xd13 y40b7 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">569<span class=\"_ _567\"> </span></div></td><td class=\"c n xd14 y40b7 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">500<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y40b8 w329 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.4 Altre variazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xd15 y40b8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd16 y40b8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40b9 w32a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">C. Diminuzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xd0d y40b9 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">542<span class=\"_ _567\"> </span></div></td><td class=\"c n xd0e y40b9 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">381<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y40ba w32b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.1 V<span class=\"_ _2\"></span>endite<span class=\"_ _567\"> </span></div></td><td class=\"c n xd11 y40ba w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd12 y40ba w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y40bb w32c h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">C.2 Rettifiche di valore<span class=\"_ _567\"> </span></div></td><td class=\"c n xd17 y40bb w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd18 y40bb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y40bc w32d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.3 Svalutazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xd19 y40bc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd1a y40bc w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y40bd w32e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.4 Altre V<span class=\"_ _a\"></span>ariazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xd1b y40bd w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">542<span class=\"_ _567\"> </span></div></td><td class=\"c n xd1c y40bd w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">381<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40be w32f h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">D. Rimanenze finali<span class=\"_ _567\"> </span></div></td><td class=\"c n xd1d y40be w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.161<span class=\"_ _567\"> </span></div></td><td class=\"c n xd1e y40be w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.134<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40bf w330 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">E. Rivalutazioni totali<span class=\"_ _567\"> </span></div></td><td class=\"c n xd1f y40bf w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">296<span class=\"_ _567\"> </span></div></td><td class=\"c n xd20 y40bf w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">269<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40c0 w331 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">F<span class=\"_ _3\"></span>. Rettifiche totali<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xd21 y40c0 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 h3 ff7 fs3 fc2 sc0 ls0 ws0 gs820\">a. <span class=\"_ _1\"> </span><span class=\"ff8 fc0\">la <span class=\"_ _9\"> </span>rappr<span class=\"_ _2\"></span>esentanza <span class=\"_ _1\"> </span>nel <span class=\"_ _9\"> </span>consiglio <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>amministrazione, <span class=\"_ _9\"> </span>o <span class=\"_ _24\"> </span>nell<span class=\"_ _b\"></span>\u2019organo <span class=\"_ _24\"> </span>equivalente, <span class=\"_ _9\"> </span>della<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs821\">partecipata;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc2 sc0 ls0 ws0 gs822\">b. <span class=\"_ _8\"></span><span class=\"fc0 ws1ae\">la partecipazione nel processo decisionale, inclusa la partecipazione alle decisioni in<span class=\"_ _567\"> </span></span><span class=\"fc0 ws1ae\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs823\">merito ai dividendi o ad altro tipo di distribuzione degli utili;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc2 sc0 ls0 ws0 gs824\">c. <span class=\"_ _9\"> </span><span class=\"fc0\">la presenza di operazioni rilevanti tra l\u2019entit\u00e0 e la partecipata;<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff7 fs3 fc2 sc0 ls0 ws0 gs825\">d. <span class=\"_ _8\"></span><span class=\"fc0\">l\u2019interscambio di personale dirigente; o<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff7 fs3 fc2 sc0 ls0 ws0 gs826\">e. <span class=\"_ _24\"> </span><span class=\"fc0\">la messa a disposizione di informazioni tecniche essenziali.<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws11e gs48\">Con riferimento alla partecipazione in Anthilia Capital Management SGR S.p.A. (Anthilia), di cui<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws16b gs49\">Banco Desio ha sottoscritto un numero di azioni or<span class=\"_ _2\"></span>dinarie pari al 15% del capitale sociale della<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws17e gs4a\">stessa, sono stati considerati i contenuti (i) degli accordi di partnership (accor<span class=\"_ _2\"></span>do d\u2019investimento<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs827\">e accordo <span class=\"_ _2\"></span>quadro commerciale) <span class=\"_ _2\"></span>sottoscritti in data 4 novembre <span class=\"_ _2\"></span>2021 tra Banco Desio, Anthilia<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs4b\">e <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>sua <span class=\"_ _b\"></span>controllante <span class=\"_ _b\"></span>Anthilia <span class=\"_ _b\"></span>Holding <span class=\"_ _8\"></span>S.r<span class=\"_ _3\"></span>.l. <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>(ii) <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>patto <span class=\"_ _b\"></span>parasociale <span class=\"_ _8\"></span>sottoscritto <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>pari <span class=\"_ _8\"></span>data<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs4c\">tra <span class=\"_ _2\"></span>Banco <span class=\"_ _2\"></span>Desio e <span class=\"_ _a\"></span>Anthilia Holding <span class=\"_ _2\"></span>S.r<span class=\"_ _3\"></span>.l. avente <span class=\"_ _a\"></span>ad oggetto <span class=\"_ _a\"></span>i diritti <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>gli <span class=\"_ _2\"></span>obblighi di <span class=\"_ _a\"></span>Banco Desio<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs4d\">in relazione al governo societario della SGR e al trasferimento della pr<span class=\"_ _2\"></span>opria partecipazione.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs4f\">Dai <span class=\"_ _2\"></span>complessivi <span class=\"_ _2\"></span>contenuti <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>questi <span class=\"_ _2\"></span>accordi <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>stata <span class=\"_ _2\"></span>desunta <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>valenza <span class=\"_ _2\"></span>strategica della <span class=\"_ _a\"></span>relazione,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs50\">qualificando <span class=\"_ _30\"> </span>il <span class=\"_ _30\"> </span>potere  d<span class=\"_ _b\"></span>i <span class=\"_ _30\"> </span>partecipare  alla <span class=\"_ _30\"> </span>determinazione <span class=\"_ _30\"> </span>delle <span class=\"_ _30\"> </span>politiche <span class=\"_ _30\"> </span>gestionali <span class=\"_ _30\"> </span>della<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs51\">partecipata <span class=\"_ _b\"></span>come <span class=\"_ _b\"></span>influenza <span class=\"_ _b\"></span>notevole <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>virt\u00f9, in <span class=\"_ _8\"></span>particolar<span class=\"_ _2\"></span>e, <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>peso sul <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>ocesso <span class=\"_ _b\"></span>decisionale<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs828\">attraverso la rappresentanza nel Consiglio di Amministrazione di Anthilia.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ffb fs3 fc2 sc0 ls0 ws0 gs829\">7.8 Impegni riferiti a partecipazioni in societ\u00e0 sottoposte ad influenza notevole<span class=\"_ _567\"> </span></div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gs82a\">Modifiche e aggiornamenti del patto parasociale con Anthilia Holding<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2f6 gs82b\">In considerazione della recipr<span class=\"_ _2\"></span>oca soddisfazione per i risultati complessivi derivanti dalla<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws5c gs82c\">Partnership, le Parti hanno avviato interlocuzioni volte a rinnovare gli accor<span class=\"_ _2\"></span>di raggiunti nel 2021<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws8d gs82d\">con rifermento alla Partnership e sottoscritto, in data 28 gennaio 2025, un accordo volto ad<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs82e\">estendere <span class=\"_ _3\"></span>i <span class=\"_ _a\"></span>termini <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>esercizio <span class=\"_ _3\"></span>dell\u2019Opzione <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>endita <span class=\"_ _a\"></span>BDB <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>dell\u2019Opzione <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>Acquisto <span class=\"_ _a\"></span>Anthilia,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs82f\">come previsti nell\u2019Accor<span class=\"_ _2\"></span>do di Investimento, sino al 31 marzo 2025.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws23 gs830\">Con il successivo accordo del 31 marzo 2025 (l\u2019\u201cAccor<span class=\"_ _2\"></span>do\u201d), le Parti hanno pertanto disciplinato i<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws90 gs831\">termini e le condizioni per il rinnovo della Partnership e, conseguentemente, in pari data hanno<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws98 gs832\">rinnovato e sottoscritto l\u2019Accordo Quadr<span class=\"_ _2\"></span>o Commerciale, l\u2019Amendment al Patto Parasociale e<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws109 gs864\">il nuovo Contratto di Opzione. Nell\u2019ambito del rinnovo della Partnership le Parti hanno, tra<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs865\">l\u2019altro, stabilito:<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc2 sc0 ls0 ws0 gs866\">i. <span class=\"_ _258\"> </span><span class=\"ff8 fc0\">la <span class=\"_ _1\"> </span>revoca <span class=\"_ _24\"> </span>dell<span class=\"_ _b\"></span>\u2018aumento <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>capitale <span class=\"_ _1\"> </span>a <span class=\"_ _1\"> </span>servizio <span class=\"_ _1\"> </span>dei <span class=\"_ _1\"> </span>Warrant <span class=\"_ _24\"> </span>Anthilia <span class=\"_ _1\"> </span>SGR <span class=\"_ _9\"> </span>2022-2025 <span class=\"_ _24\"> </span>e<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1a gs867\">previo lor<span class=\"_ _2\"></span>o annullamento, l\u2019emissione, e l\u2019assegnazione a Banco Desio, di n. 842.578<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws106 gs868\">warrant (i \u201cW<span class=\"_ _2\"></span>arrant Anthilia SGR 2025-2028\u201d) convertibili in un numero variabile di azioni<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsac gs869\">ordinarie della Societ\u00e0 in funzione del raggiungimento degli obiettivi di Raccolta Netta<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs86a\">prodotta da Banco Desio <span class=\"_ _b\"></span>dal 1\u00b0 gennaio <span class=\"_ _b\"></span>2025 al 31 <span class=\"_ _b\"></span>dicembre 2027 previsti nel relativo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws251 gs86b\">regolamento (il \u201cRegolamento W<span class=\"_ _a\"></span>arrant Ant<span class=\"_ _b\"></span>hilia SGR 2025-2028\u201d), con contestuale<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs86c\">deliberazione dell\u2019Aumento di Capitale W<span class=\"_ _2\"></span>arrant;<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc2 sc0 ls0 ws0 gs86d\">ii. <span class=\"_ _9\"> </span><span class=\"ff8 fc0\">la <span class=\"_ _1\"> </span>concessione <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>opzioni <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>vendita <span class=\"_ _1\"> </span>e <span class=\"_ _9\"> </span>acquisto, <span class=\"_ _1\"> </span>rispettivamente <span class=\"_ _1\"> </span>in <span class=\"_ _9\"> </span>favor<span class=\"_ _2\"></span>e <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>Banco<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs86e\">Desio e <span class=\"_ _b\"></span>Anthilia <span class=\"_ _b\"></span>Holding, <span class=\"_ _b\"></span>sull\u2019intera partecipazione <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>volta <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>volta detenuta <span class=\"_ _b\"></span>da <span class=\"_ _b\"></span>Banco<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws139 gs86f\">Desio nella Societ\u00e0, esercitabili in caso di mancato raggiungimento di taluni obiettivi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs870\">di Raccolta Netta prodotta da Banco Desio dal 1\u00b0 gennaio 2025 al 31 dicembr<span class=\"_ _2\"></span>e 2027;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc2 sc0 ls0 ws0 gs871\">iii. <span class=\"ff8 fc0\">la <span class=\"_ _b\"></span>conferma <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>una <span class=\"_ _8\"></span>opzione <span class=\"_ _b\"></span>call <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>favor<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>Ant<span class=\"_ _b\"></span>hilia <span class=\"_ _b\"></span>Holding <span class=\"_ _8\"></span>sull\u2019intera <span class=\"_ _8\"></span>partecipazione<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsac gs872\">di volta in volta detenuta da Banco Desio nella Societ\u00e0, esercitabile nell\u2019ipotesi in cui si<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs873\">verificasse un cambio di controllo su Banco Desio durante la Partnership.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ffb fs3 fc2 sc0 ls0 ws0 gs874\">7.9 Restrizioni significative<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs875\">Non si <span class=\"_ _b\"></span>rilevano restrizioni significative <span class=\"_ _b\"></span>(per <span class=\"_ _b\"></span>esempio restrizioni legali, <span class=\"_ _b\"></span>contrattuali e <span class=\"_ _b\"></span>normative)<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws9f gs876\">alla capacit\u00e0 della societ\u00e0 collegata di trasferire fondi alla Capogruppo sotto forma di dividendi,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs877\">di rimborsi di prestiti o anticipazioni concessi dalla Capogruppo.<span class=\"_ _567\"> </span></div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gs878\">7.10 Altre informazioni<span class=\"_ _567\"> </span></div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gs879\">7.10.1 Il test di impairment delle partecipazioni<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsa8 gs87a\">Secondo le disposizioni dello IAS 36 e tenuto conto delle indicazioni richiamate dal documento<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws185 gs87b\">congiunto Banca d\u2019Italia/Consob/Isvap del 3 marzo 2010, si riporta di seguito l\u2019informativa<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs87c\">relativa al test di impairment ef<span class=\"_ _2\"></span>fettuato sulle partecipazioni.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs87d\">Il <span class=\"_ _2\"></span>processo <span class=\"_ _a\"></span>di impairment <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _2\"></span>finalizzato <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>verificare <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>valore <span class=\"_ _a\"></span>contabile (carrying <span class=\"_ _a\"></span>amount) <span class=\"_ _2\"></span>delle<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsaa gs87e\">partecipazioni non sia superiore al r<span class=\"_ _2\"></span>elativo valore recuperabile (r<span class=\"_ _2\"></span>ecoverable amount), inteso<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws10f gs87f\">come il maggiore fra il valor<span class=\"_ _2\"></span>e ritraibile dall\u2019uso continuato (value in use, o valore d\u2019uso) e il<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1f gs880\">possibile prezzo di cessione sul mer<span class=\"_ _2\"></span>cato (fair value al netto dei costi di vendita, o valore di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs881\">scambio) della partecipazione stessa.<span class=\"_ _567\"> </span></div>Per la predisposizione del pr<span class=\"_ _2\"></span>esente bilancio si \u00e8 provveduto all\u2019esecuzione dei test d\u2019impairment<span class=\"_ _567\"> </span>tenuto <span class=\"_ _a\"></span>conto <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>previsioni <span class=\"_ _a\"></span>economico-finanziarie <span class=\"_ _a\"></span>(i) <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>Piano <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _2\"></span>2025-2027 <span class=\"_ _a\"></span>approvato<span class=\"_ _567\"> </span>dal Consiglio di Amministrazione di Anthilia Capital Partners SGR in data 12 marzo 2025, e (ii)<span class=\"_ _567\"> </span>delle pi\u00f9 recenti pr<span class=\"_ _2\"></span>evisioni disponibili circa lo scenario macroeconomico atteso al 2030.<span class=\"_ _567\"> </span>In particolare, ai sensi del citato IAS 36 e in applicazione della Policy d\u2019impairment, il valor<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span>recuperabile delle partecipazioni \u00e8 stato determinato, laddove non \u00e8 risultato disponibile il fair<span class=\"_ _567\"> </span>value derivante da transazioni riguardanti il tar<span class=\"_ _2\"></span>get oggetto d\u2019impairment o da transazioni di<span class=\"_ _567\"> </span>mercato riguar<span class=\"_ _2\"></span>danti target similari, facendo riferimento al valore d\u2019uso. Per la determinazione<span class=\"_ _567\"> </span>del <span class=\"_ _8\"></span>valor<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>d\u2019uso <span class=\"_ _8\"></span>lo <span class=\"_ _8\"></span>IAS <span class=\"_ _b\"></span>36 <span class=\"_ _8\"></span>prevede <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>possibilit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>utilizzare <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>metodo <span class=\"_ _8\"></span>finanziario <span class=\"_ _8\"></span>conosciuto<span class=\"_ _567\"> </span>nella dottrina come Discounted Cash Flow<span class=\"_ _2\"></span>. T<span class=\"_ _7d\"></span>ale modello individua il valore d\u2019uso di una CGU<span class=\"_ _567\"> </span>o di <span class=\"_ _2\"></span>un\u2019azienda tramite <span class=\"_ _2\"></span>la stima <span class=\"_ _2\"></span>dei flussi di <span class=\"_ _2\"></span>cassa (operativi) <span class=\"_ _2\"></span>futuri da <span class=\"_ _2\"></span>essa generati, <span class=\"_ _2\"></span>attualizzati<span class=\"_ _567\"> </span>secondo un appropriato tasso, in funzione dell\u2019ar<span class=\"_ _2\"></span>co temporale esplicito in cui s\u2019ipotizza saranno<span class=\"_ _567\"> </span>conseguiti.<span class=\"_ _567\"> </span>Nella <span class=\"_ _b\"></span>prassi <span class=\"_ _b\"></span>operativa, <span class=\"_ _8\"></span>nel <span class=\"_ _b\"></span>caso <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>aziende <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>credito <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>finanziarie <span class=\"_ _8\"></span>si <span class=\"_ _b\"></span>ricorre <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>Free <span class=\"_ _b\"></span>Cash <span class=\"_ _b\"></span>Flow<span class=\"_ _567\"> </span>to <span class=\"_ _b\"></span>Equity <span class=\"_ _8\"></span>(FCFE), <span class=\"_ _b\"></span>noto <span class=\"_ _8\"></span>nel <span class=\"_ _b\"></span>mondo <span class=\"_ _b\"></span>anglosassone <span class=\"_ _8\"></span>come <span class=\"_ _b\"></span>Dividend <span class=\"_ _8\"></span>Discount <span class=\"_ _b\"></span>Model <span class=\"_ _8\"></span>(DDM) <span class=\"_ _b\"></span>nella<span class=\"_ _567\"> </span>versione Excess Capital. T<span class=\"_ _3\"></span>ale metodologia determina il valore di un\u2019azienda sulla base dei<span class=\"_ _567\"> </span>flussi <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>cassa <span class=\"_ _b\"></span>futuri <span class=\"_ _b\"></span>che <span class=\"_ _8\"></span>sar\u00e0 <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>grado <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>distribuir<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>ai <span class=\"_ _b\"></span>suoi <span class=\"_ _b\"></span>azionisti, <span class=\"_ _8\"></span>senza <span class=\"_ _b\"></span>intaccare <span class=\"_ _b\"></span>gli <span class=\"_ _8\"></span>assets<span class=\"_ _567\"> </span>necessari a sostenere lo sviluppo atteso e nel rispetto delle r<span class=\"_ _2\"></span>egolamentazioni sul capitale<span class=\"_ _567\"> </span>imposte <span class=\"_ _24\"></span>dall\u2019Autorit\u00e0 <span class=\"_ _24\"> </span>di <span class=\"_ _24\"> </span>Vigilanza, <span class=\"_ _24\"></span>scontati <span class=\"_ _24\"> </span>ad <span class=\"_ _24\"> </span>un <span class=\"_ _24\"> </span>tasso <span class=\"_ _1\"> </span>che <span class=\"_ _24\"></span>esprime <span class=\"_ _24\"></span>lo <span class=\"_ _24\"> </span>specifico <span class=\"_ _24\"> </span>rischio <span class=\"_ _24\"> </span>del<span class=\"_ _567\"> </span>capitale. Si noti peraltro che, nonostante l\u2019espr<span class=\"_ _2\"></span>essione Dividend Discount Model richiami la<span class=\"_ _567\"> </span>parola dividendo, <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>flussi <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>cassa <span class=\"_ _b\"></span>considerati <span class=\"_ _b\"></span>dal <span class=\"_ _b\"></span>modello non <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>dividendi <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>prevede<span class=\"_ _567\"> </span>verranno <span class=\"_ _a\"></span>distribuiti <span class=\"_ _2\"></span>agli <span class=\"_ _a\"></span>azionisti, <span class=\"_ _2\"></span>ma <span class=\"_ _a\"></span>i <span class=\"_ _2\"></span>flussi <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>cassa <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>cui <span class=\"_ _2\"></span>un <span class=\"_ _a\"></span>azionista <span class=\"_ _2\"></span>potenzialmente <span class=\"_ _a\"></span>potrebbe<span class=\"_ _567\"> </span>beneficiare <span class=\"_ _3\"></span>nel <span class=\"_ _a\"></span>rispetto <span class=\"_ _2\"></span>dei <span class=\"_ _a\"></span>limiti <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>dotazioni <span class=\"_ _2\"></span>patrimoniali <span class=\"_ _a\"></span>richieste <span class=\"_ _a\"></span>dall\u2019operativit\u00e0 <span class=\"_ _a\"></span>aziendale.<span class=\"_ _567\"> </span>Si precisa, inoltr<span class=\"_ _2\"></span>e, che le metodologie, gli assunti e gli esiti della procedura di impairment test<span class=\"_ _567\"> </span>delle <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>intangibili <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>dell\u2019avviamento, <span class=\"_ _1d\"></span>definiti <span class=\"_ _8\"></span>dal <span class=\"_ _1d\"></span>management, <span class=\"_ _1d\"></span>sono <span class=\"_ _1d\"></span>stati <span class=\"_ _1d\"></span>approvati <span class=\"_ _8\"></span>dal<span class=\"_ _567\"> </span>Consiglio di Amministrazione preliminarmente all\u2019appr<span class=\"_ _2\"></span>ovazione del bilancio consolidato.<span class=\"_ _567\"> </span>Il test d\u2019impairment \u00e8 stato conseguentemente effettuato sulla collegata Anthilia Capital<span class=\"_ _567\"> </span>Partners SGR S.p.A. base dei criteri e delle assunzioni di seguito illustrati.<span class=\"_ _567\"> </span>a.<span class=\"_ _567\"> </span>Criterio di stima del valore r<span class=\"_ _2\"></span>ecuperabile (Impairment)<span class=\"_ _567\"> </span>Per il criterio di stima del valore r<span class=\"_ _2\"></span>ecuperabile della Partecipazione si fa riferimento al<span class=\"_ _567\"> </span>cosiddetto valore d\u2019uso (equity value) per le banche e gli intermediari finanziari.<span class=\"_ _567\"> </span><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gs883\">Arco temporale \u201cesplicito\u201d per la determinazione dei flussi di cassa futuri<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1f4 gs884\">Viene considerato l\u2019ar<span class=\"_ _2\"></span>co temporale riconducibile al Piano di attivit\u00e0 2025-2027 per<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1d1 gs885\">Anthilia Capital Partners SGR, nonch\u00e9 l\u2019ulteriore sviluppo di tali piani, curato dal<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1f gs886\">Management di Banco Desio ed approvato dal Consiglio di Amministrazione in data<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs887\">10 <span class=\"_ _1d\"></span>febbraio <span class=\"_ _1d\"></span>2026, <span class=\"_ _1d\"></span>con <span class=\"_ _1d\"></span>proiezioni <span class=\"_ _1d\"></span>prudenti <span class=\"_ _1d\"></span>dei <span class=\"_ _1d\"></span>risultati <span class=\"_ _24\"></span>futuri <span class=\"_ _1d\"></span>fino <span class=\"_ _1d\"></span>a <span class=\"_ _1d\"></span>ricomprendere <span class=\"_ _8\"></span>un<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsdb gs888\">periodo di previsione esplicita di 5 anni, per ridurr<span class=\"_ _2\"></span>e le distorsioni ricollegabili all\u2019utilizzo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs889\">del <span class=\"_ _3\"></span>solo <span class=\"_ _a\"></span>orizzonte <span class=\"_ _a\"></span>temporale <span class=\"_ _a\"></span>tipico <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>documento <span class=\"_ _a\"></span>di <span class=\"_ _3\"></span>pianificazione <span class=\"_ _a\"></span>strategica, <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>pu\u00f2<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws57 gs88a\">risultare fortemente condizionato da una situazione sistemica che permane complessa<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws87 gs88b\">per le incerte previsioni dello scenario macr<span class=\"_ _2\"></span>o economico per cui \u00e8 opportuno effettuare<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs88c\">una normalizzazione dei risultati, al <span class=\"_ _2\"></span>fine di meglio esprimere le <span class=\"_ _2\"></span>effettive potenzialit\u00e0 nel<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs88d\">medio/lungo periodo dell\u2019entit\u00e0 oggetto del test.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff5 fs3 fc0 sc0 ls0 ws0 gs88e\">Flussi finanziari<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs88f\">Nella <span class=\"_ _2\"></span>valutazione delle <span class=\"_ _2\"></span>banche e <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>intermediari finanziari <span class=\"_ _2\"></span>viene utilizzato <span class=\"_ _a\"></span>l\u2019approccio<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs890\">\u201cequity <span class=\"_ _8\"></span>side\u201d, <span class=\"_ _1d\"></span>nell\u2019ambito <span class=\"_ _1d\"></span>della <span class=\"_ _1d\"></span>metodologia <span class=\"_ _8\"></span>DDM, <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>la <span class=\"_ _1d\"></span>determinazione <span class=\"_ _8\"></span>dell\u2019equity<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs891\">value <span class=\"_ _1\"> </span>in <span class=\"_ _9\"> </span>quanto, <span class=\"_ _1\"> </span>stante <span class=\"_ _9\"> </span>l\u2019attivit\u00e0 <span class=\"_ _1\"> </span>caratteristica <span class=\"_ _9\"> </span>d\u2019intermediazione <span class=\"_ _1\"> </span>dei <span class=\"_ _1\"> </span>fond<span class=\"_ _b\"></span>i <span class=\"_ _1\"> </span>(raccolta/<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs892\">impieghi), <span class=\"_ _2\"></span>risulta <span class=\"_ _2\"></span>particolarmente complesso <span class=\"_ _a\"></span>operare <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>distinzione <span class=\"_ _2\"></span>fra debiti <span class=\"_ _a\"></span>finanziari<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs893\">e <span class=\"_ _2\"></span>debiti operativi; <span class=\"_ _2\"></span>inoltre <span class=\"_ _2\"></span>nella versione <span class=\"_ _2\"></span>Excess <span class=\"_ _2\"></span>Capital, i <span class=\"_ _2\"></span>flussi <span class=\"_ _2\"></span>di cassa <span class=\"_ _2\"></span>disponibili per <span class=\"_ _a\"></span>gli<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs894\">azionisti <span class=\"_ _a\"></span>sono <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>flussi <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>cassa <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>cui <span class=\"_ _a\"></span>un <span class=\"_ _2\"></span>azionista <span class=\"_ _2\"></span>potrebbe <span class=\"_ _a\"></span>potenzialmente <span class=\"_ _a\"></span>beneficiare <span class=\"_ _2\"></span>nel<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs895\">rispetto dei limiti <span class=\"_ _2\"></span>delle dotazioni patrimoniali richieste <span class=\"_ _2\"></span>dall\u2019operativit\u00e0 aziendale, quindi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs896\">tengono in debita considerazione l\u2019assorbimento del patrimonio di vigilanza.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff5 fs3 fc0 sc0 ls0 ws0 gs897\">T<span class=\"_ _3\"></span>asso di attualizzazione<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs898\">Nella <span class=\"_ _7d\"></span>valutazione <span class=\"_ _7d\"></span>delle <span class=\"_ _3\"></span>banche <span class=\"_ _7d\"></span>e <span class=\"_ _3\"></span>degli <span class=\"_ _7d\"></span>intermediari <span class=\"_ _7d\"></span>finanziari <span class=\"_ _3\"></span>si <span class=\"_ _7d\"></span>fa <span class=\"_ _3\"></span>riferimento <span class=\"_ _7d\"></span>al <span class=\"_ _7d\"></span>cosiddet<span class=\"_ _b\"></span>to<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs899\">costo del capitale Ke (cost of equity).<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff5 fs3 fc0 sc0 ls0 ws1b4 gs89a\">T<span class=\"_ _3\"></span>asso di crescita dei flussi oltre l\u2019ar<span class=\"_ _2\"></span>co temporale \u201cesplicito\u201d per la determinazione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h13 ff5 fs3 fc0 sc0 ls0 ws0 gs89b\">dei flussi di cassa futuri<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws17d gs89c\">Viene considerato un tasso di cr<span class=\"_ _2\"></span>escita di lungo periodo in linea con le aspettative del<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs89d\">tasso d\u2019inflazione a lungo termine.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff5 fs3 fc0 sc0 ls0 ws0 gs89e\">T<span class=\"_ _3\"></span>erminal V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs89f\">Viene <span class=\"_ _9\"> </span>determinato  attraverso <span class=\"_ _38\"> </span>l\u2019applicazione  della <span class=\"_ _9\"> </span>formula  che <span class=\"_ _38\"> </span>si  ricollega <span class=\"_ _9\"> </span>a  quella<span class=\"_ _567\"> </span> </div>canonica della \u201crendita perpetua\u201d.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019equity <span class=\"_ _77\"> </span>value <span class=\"_ _30\"> </span>della <span class=\"_ _77\"> </span>Partecipazione, <span class=\"_ _30\"> </span>determinato, <span class=\"_ _77\"> </span>alla <span class=\"_ _77\"> </span>data <span class=\"_ _30\"> </span>di <span class=\"_ _77\"> </span>ef<span class=\"_ _2\"></span>fettuazione <span class=\"_ _77\"> </span>delle<span class=\"_ _567\"> </span>rilevazioni, <span class=\"_ _2\"></span>in base <span class=\"_ _a\"></span>alla pr<span class=\"_ _2\"></span>ocedura sopra <span class=\"_ _a\"></span>delineata, viene <span class=\"_ _2\"></span>quindi <span class=\"_ _2\"></span>confrontato <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>il valor<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span>d\u2019iscrizione <span class=\"_ _3\"></span>a <span class=\"_ _a\"></span>bilancio <span class=\"_ _a\"></span>della <span class=\"_ _3\"></span>specifica <span class=\"_ _a\"></span>Partecipazione, <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>l\u2019obiettivo <span class=\"_ _3\"></span>esclusivo <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>verificare<span class=\"_ _567\"> </span>l\u2019eventuale perdita di valor<span class=\"_ _2\"></span>e.<span class=\"_ _567\"> </span>b.<span class=\"_ _567\"> </span>Parametri di valutazione utilizzati e determinazioni del test<span class=\"_ _567\"> </span>Di seguito sono riportati le principali assumption utilizzate per i test d\u2019impairment.<span class=\"_ _567\"> </span>Dal test d\u2019impairment svolto non \u00e8 emersa la necessit\u00e0 di effettuar<span class=\"_ _2\"></span>e alcuna svalutazione<span class=\"_ _567\"> </span>per la summenzionata partecipazione.<span class=\"_ _567\"> </span>Si sottolinea che i parametri e le informazioni considerate nello sviluppo del test<span class=\"_ _567\"> </span>d\u2019impairment <span class=\"_ _1d\"></span>sono <span class=\"_ _24\"></span>influenzati <span class=\"_ _1d\"></span>dalla <span class=\"_ _24\"></span>congiuntura <span class=\"_ _1d\"></span>economica <span class=\"_ _24\"></span>e <span class=\"_ _1d\"></span>dei <span class=\"_ _24\"></span>mercati <span class=\"_ _8\"></span>finanziari <span class=\"_ _24\"> </span>e<span class=\"_ _567\"> </span>potrebber<span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>subire <span class=\"_ _2\"></span>modifiche/variazioni, <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>oggi <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>prevedibili, <span class=\"_ _a\"></span>con <span class=\"_ _2\"></span>conseguenti ef<span class=\"_ _2\"></span>fetti<span class=\"_ _567\"> </span>sulle <span class=\"_ _24\"></span>principali <span class=\"_ _24\"></span>assumption <span class=\"_ _24\"></span>considerate <span class=\"_ _24\"></span>e <span class=\"_ _1d\"></span>dunque, <span class=\"_ _24\"> </span>potenzialmente, <span class=\"_ _24\"> </span>anche <span class=\"_ _24\"> </span>sui <span class=\"_ _24\"> </span>risultati<span class=\"_ _567\"> </span>che <span class=\"_ _2\"></span>negli <span class=\"_ _2\"></span>esercizi <span class=\"_ _2\"></span>futuri <span class=\"_ _2\"></span>potrebbero <span class=\"_ _a\"></span>risultare <span class=\"_ _2\"></span>diversi rispetto <span class=\"_ _a\"></span>a quelli <span class=\"_ _a\"></span>esposti nel <span class=\"_ _a\"></span>presente<span class=\"_ _567\"> </span>documento di bilancio.<span class=\"_ _567\"> </span>c.<span class=\"_ _567\"> </span>Analisi di sensitivit\u00e0<span class=\"_ _567\"> </span>Poich\u00e9 la valutazione d\u2019impairment \u00e8 resa particolarmente complessa dall\u2019attuale<span class=\"_ _567\"> </span>contesto <span class=\"_ _3\"></span>macroeconomico <span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>mercato <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>dalla <span class=\"_ _a\"></span>conseguente <span class=\"_ _a\"></span>difficolt\u00e0 <span class=\"_ _3\"></span>nella <span class=\"_ _a\"></span>formulazione<span class=\"_ _567\"> </span>di previsioni cir<span class=\"_ _2\"></span>ca la redditivit\u00e0 futura di lungo periodo, a supporto del test effettuato<span class=\"_ _567\"> </span>viene condotto un ulteriore \u201cstr<span class=\"_ _2\"></span>ess test\u201d ipotizzando il cambiamento dei principali<span class=\"_ _567\"> </span>parametri utilizzati nell\u2019ambito della procedura di impairment test.<span class=\"_ _567\"> </span><table class=\"s w332 h1da\" id=\"_67e06f7a-5c92-417e-ae13-33225eb58d8d\"><tr><td class=\"t m0 xd23 h27 y40c1 ff6 fs16 fc0 sc0 ls0 ws0\">Legal </td><td class=\"c n xd24 y40c2 w333 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Modello<span class=\"_ _567\"> </span></div></td><td class=\"c n xd25 y40c2 w334 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Base dati<span class=\"_ _567\"> </span></div></td><td class=\"c n xd26 y40c2 w335 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">CAGR<span class=\"_ _567\"> </span></div></td><td class=\"c n xd27 y40c2 w336 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Ke<span class=\"_ _567\"> </span></div></td><td class=\"c n xd28 y40c2 w337 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">g<span class=\"_ _567\"> </span></div></td><td class=\"c n xd29 y40c2 w338 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Flussi</div></td><td class=\"t m0 xd2a h27 y40c1 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>er 1 Ratio </td></tr><tr><td class=\"t m0 xd23 h27 y40c3 ff6 fs16 fc0 sc0 ls0 ws0\">entity<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 xd2b h27 y40c3 ff6 fs16 fc0 sc0 ls11 ws20f\">RWA<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 xd2c h27 y40c3 ff6 fs16 fc0 sc0 ls0 ws0\">Piano<span class=\"_ _567\"> </span></td><td class=\"t m0 xd2a h27 y40c3 ff6 fs16 fc0 sc0 ls0 ws0\">(**)<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 xd23 h28 y40c4 ff9 fs16 fc0 sc0 ls0 ws0\">Anthilia Capital </td><td></td><td class=\"t m0 xd2d h28 y40c4 ff9 fs16 fc0 sc0 ls0 ws0\">Piano di attivit\u00e0 </td><td></td><td></td><td></td><td class=\"t m0 xd2c h28 y40c5 ff9 fs16 fc0 sc0 ls0 ws0\">Risultati </td><td></td></tr><tr><td class=\"t m0 xd23 h28 y40c6 ff9 fs16 fc0 sc0 ls0 ws0\">Partners SGR </td><td class=\"t m0 xd2e h28 y40c6 ff9 fs16 fc0 sc0 ls0 ws0\">DDM<span class=\"_ _567\"> </span></td><td class=\"t m0 xd2d h28 y40c6 ff9 fs16 fc0 sc0 ls0 ws0\">2025-2027 </td><td class=\"c n xd2f y40c7 w256 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3,80%<span class=\"_ _567\"> </span></div></td><td class=\"c n xd30 y40c7 w339 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10,21%<span class=\"_ _567\"> </span></div></td><td class=\"c n xd31 y40c7 w256 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1,92%</div></td><td class=\"t m0 xd2c h28 y40c8 ff9 fs16 fc0 sc0 ls0 ws0\">Netti<span class=\"_ _567\"> </span></td><td class=\"t m0 xd2a h28 y40c6 ff9 fs16 fc0 sc0 ls0 ws0\">10,60%<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 xd23 h28 y40c9 ff9 fs16 fc0 sc0 ls0 ws0\">S.p.A. (collegata)<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xd2d h28 y40c9 ff9 fs16 fc0 sc0 ls0 ws0\">esteso al 2030 (*)<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr></table>(*) Previsioni a 5 anni, appr<span class=\"_ _2\"></span>ovate dal Consiglio di Amministrazione in data 10 febbraio 2026, che sono state svi-<span class=\"_ _567\"> </span>luppate dal management di Banco Desio tenuto conto del Piano di attivit\u00e0 2025-2027 approvato dal Consiglio<span class=\"_ _567\"> </span>di Amministrazione della SGR in data 12 marzo 2025 e delle pi\u00f9 recenti pr<span class=\"_ _2\"></span>evisioni disponibili circa lo scenario<span class=\"_ _567\"> </span>macroeconomico atteso al 2030.<span class=\"_ _567\"> </span>(**) Per Anthilia SGR \u00e8 stato considerato il capitale allocato target stimato considerando il requisito r<span class=\"_ _2\"></span>elativo agli<span class=\"_ _567\"> </span>\u201cAltri rischi\u201d<span class=\"_ _567\"> </span>Nella tabella sottostante sono riepilogati gli scostamenti percentuali o in punti per<span class=\"_ _2\"></span>centuali<span class=\"_ _567\"> </span>degli assunti di base necessari a render<span class=\"_ _2\"></span>e il valore recuperabile delle partecipazioni pari<span class=\"_ _567\"> </span>al loro valor<span class=\"_ _2\"></span>e d\u2019iscrizione in bilancio.<span class=\"_ _567\"> </span><table class=\"s w33a h1db\" id=\"_285299ae-c7d1-47bc-97c5-e86d31568552\"><tr><td class=\"c n x304 y40ca w1f0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Partecipazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xd33 y40ca w33b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Decremento in %<span class=\"_ _567\"> </span></div></td><td class=\"t m0 xd34 h28 y40cb ff9 fs16 fc0 sc0 ls0 ws0\">Incremento in p.b. del tasso </td></tr><tr><td></td><td class=\"t m0 xd35 h28 y40cc ff9 fs16 fc0 sc0 ls0 ws0\">dei Risultati </td><td class=\"t m0 xd34 h2c y40cc ff10 fs16 fc0 sc0 ls0 ws0\">di attualizzazione dei flussi di </td></tr><tr><td></td><td class=\"t m0 xd35 h28 y40cd ff9 fs16 fc0 sc0 ls0 ws0\">Netti futuri (RN)<span class=\"_ _567\"> </span></td><td class=\"t m0 xd34 h28 y40cd ff9 fs16 fc0 sc0 ls0 ws0\">cassa futuri (FCFE)<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 xd36 h28 y40ce ff9 fs16 fc0 sc0 ls0 ws0\">Anthilia Capital Partners </td><td class=\"c n xd37 y40cf w339 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">39,05%<span class=\"_ _567\"> </span></div></td><td class=\"c n xd38 y40cf wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">485<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xd36 h28 y40d0 ff9 fs16 fc0 sc0 ls0 ws0\">SGR S.p.A. (collegata)</td><td></td><td></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-651": {
   "value": "Sezione 7 <span class=\"ff9\">-</span> <span class=\"ff9\">Partecipazioni - voce 70  </span>ll saldo della voce si riferisce alla partecipazione in Anthilia Capital Management SGR S.p.A..<span class=\"_ _567\"> </span>7.1 Partecipazioni: informazioni sui rapporti partecipativi<span class=\"_ _567\"> </span>7.2 Partecipazioni significative: valore di bilancio, fair value edividendi per<span class=\"_ _2\"></span>cepiti<span class=\"_ _567\"> </span>7.3 Partecipazioni significative: informazioni contabili<span class=\"_ _567\"> </span><table class=\"s w316 h1d6\" id=\"_52394aab-b6d4-4516-bff7-229434d5ca16\"><tr><td class=\"c n x304 y407f w1e0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Denominazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xcba y407f w1d0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Sede<span class=\"_ _567\"> </span></div></td><td class=\"t m0 xcbb h27 y4080 ff6 fs16 fc0 sc0 ls0 ws0\">Sede </td><td class=\"t m0 x7f5 h27 y4080 ff6 fs16 fc0 sc0 ls0 ws0\">Quota di </td><td class=\"t m0 xcbc h27 y4080 ff6 fs16 fc0 sc0 ls0 ws0\">Disponibilit\u00e0 </td></tr><tr><td></td><td class=\"t m0 xbcf h27 y4081 ff6 fs16 fc0 sc0 ls0 ws0\">legale<span class=\"_ _567\"> </span></td><td class=\"t m0 xcbd h27 y4081 ff6 fs16 fc0 sc0 ls0 ws0\">operativa<span class=\"_ _567\"> </span></td><td class=\"t m0 xcbe h27 y4081 ff6 fs16 fc0 sc0 ls0 ws0\">partecipazione %<span class=\"_ _567\"> </span></td><td class=\"t m0 xcbf h27 y4081 ff6 fs16 fc0 sc0 ls0 ws0\">di voti %<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 x547 h2c y4082 ffb fs16 fc0 sc0 ls0 ws0\">B.  Imprese sottoposte ad influenza notevole<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y3de2 w317 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Anthilia Capital Partners SGR S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n xcc0 y3de2 w318 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Milano<span class=\"_ _567\"> </span></div></td><td class=\"c n xcc1 y3de2 w319 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Milano<span class=\"_ _567\"> </span></div></td><td class=\"c n xcc2 y3de2 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15,000<span class=\"_ _567\"> </span></div></td><td class=\"c n xcc3 y3de2 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15,000<span class=\"_ _567\"> </span></div></td></tr></table><table class=\"s w31a h1d7\" id=\"_e9d3989a-fe6b-4cf9-a2fb-c8d48bd111c3\"><tr><td class=\"c n x304 y4083 w1e0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Denominazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xcc4 y4083 w31b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore di bilancio<span class=\"_ _567\"> </span></div></td><td class=\"c n xcc5 y4083 w31c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n xcc6 y4083 w31d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Dividendi percepiti<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h2c y4084 ffb fs16 fc0 sc0 ls0 ws0\">B.  Imprese sottoposte ad influenza notevole<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y4085 w317 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">Anthilia Capital Partners SGR S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n xcc7 y4085 w25c h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff7 fs16 fc0 sc0 ls0 ws0\">5.161<span class=\"_ _567\"> </span></div></td><td class=\"c n xcc8 y4086 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xcc9 y4085 wce h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">313<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n xcca y3de2 w31e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.161<span class=\"_ _567\"> </span></div></td><td class=\"c n xccb y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xccc y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">313<span class=\"_ _567\"> </span></div></td></tr></table><table class=\"s w31f h1d8\" id=\"_ddcfbbeb-6588-4966-ba05-e529bac679e5\"><tr><td class=\"t m0 xcce h27 y4087 ff6 fs16 fc0 sc0 ls0 ws0\">Denominazioni<span class=\"_ _567\"> </span></td><td class=\"t m0 xccf h9d y4088 ff6 fs4b fc0 sc0 ls78 ws0\">Cassa e </td><td class=\"t m0 xcd0 h9d y4088 ff6 fs4b fc0 sc0 ls0 ws0\">Attivit\u00e0 </td><td class=\"t m0 xcd1 h9d y4088 ff6 fs4b fc0 sc0 ls0 ws0\">Attivit\u00e0 non<span class=\"_ _567\"> </span></td><td class=\"t m0 xcd2 h9d y4088 ff6 fs4b fc0 sc0 ls0 ws0\">Passivit\u00e0 </td><td class=\"t m0 xcd3 h9d y4088 ff6 fs4b fc0 sc0 ls0 ws0\">Passivit\u00e0 </td><td class=\"c n xcd4 y408a w320 h1b2\"><div class=\"t m0 x2a1 h9d y4089 ff6 fs4b fc0 sc0 ls0 ws0\">Ricavi totali<span class=\"_ _567\"> </span></div></td><td class=\"c n xcd5 y408a w321 h1b2\"><div class=\"t m0 x2a1 h9d y4089 ff6 fs4b fc0 sc0 ls0 ws0\">Margine di</div></td><td class=\"t m0 xcd6 h9e y4088 ffb fs4b fc0 sc0 ls0 ws0\">Rettifiche </td><td class=\"t m0 xcd7 h9d y408b ff6 fs4b fc0 sc0 ls0 ws0\">Utile<span class=\"_ _567\"> </span></td><td class=\"t m0 xcd8 h9d y408c ff6 fs4b fc0 sc0 ls0 ws0\">Utile (per<span class=\"_ _2\"></span>-<span class=\"_ _567\"> </span></td><td class=\"t m0 xcd9 h9d y408d ff6 fs4b fc0 sc0 ls0 ws0\">Utile<span class=\"_ _567\"> </span></td><td class=\"t m0 xcda h9d y408e ff6 fs4b fc0 sc0 ls0 ws0\">Utile </td><td class=\"t m0 xcdb h9d y408e ff6 fs4b fc0 sc0 ls0 ws0\">Altre </td><td class=\"t m0 xcdc h9d y408f ff6 fs4b fc0 sc0 ls0 ws0\">Redditivit\u00e0 </td></tr><tr><td></td><td class=\"t m0 xcdd h9d y4090 ff6 fs4b fc0 sc0 ls78 ws300\">disponibilit\u00e0 </td><td class=\"t m0 xcde h9e y4090 ffb fs4b fc0 sc0 ls0 ws0\">finanziarie </td><td class=\"t m0 xcdf h9e y4090 ffb fs4b fc0 sc0 ls0 ws0\">finanziarie </td><td class=\"t m0 xce0 h9e y4090 ffb fs4b fc0 sc0 ls0 ws0\">finanziarie </td><td class=\"t m0 xce1 h9d y4090 ff6 fs4b fc0 sc0 ls0 ws0\">non<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xce2 h9d y4090 ff6 fs4b fc0 sc0 ls0 ws0\">interesse<span class=\"_ _567\"> </span></td><td class=\"t m0 xce3 h9d y4090 ff6 fs4b fc0 sc0 ls0 ws0\">e riprese </td><td class=\"t m0 xce4 h9d y4091 ff6 fs4b fc0 sc0 ls0 ws0\">(perdita) </td><td class=\"t m0 xcd8 h9d y4092 ff6 fs4b fc0 sc0 ls0 ws0\">dita) della </td><td class=\"t m0 xce5 h9d y4093 ff6 fs4b fc0 sc0 ls0 ws0\">(perdita) </td><td class=\"t m0 xce6 h9d y4094 ff6 fs4b fc0 sc0 ls0 ws0\">(perdita) </td><td class=\"t m0 xce7 h9d y4094 ff6 fs4b fc0 sc0 ls0 ws0\">componenti </td><td class=\"t m0 xce8 h9d y4095 ff6 fs4b fc0 sc0 ls0 ws0\">complessiva </td></tr><tr><td></td><td class=\"t m0 xccf h9d y4096 ff6 fs4b fc0 sc0 ls78 ws300\">liquide<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 xce9 h9e y4096 ffb fs4b fc0 sc0 ls0 ws0\">finanziarie </td><td></td><td></td><td class=\"t m0 xcea h9d y4096 ff6 fs4b fc0 sc0 ls0 ws0\">di valore </td><td class=\"t m0 xcd7 h9d y4097 ff6 fs4b fc0 sc0 ls0 ws0\">della </td><td class=\"t m0 xceb h9d y4098 ff6 fs4b fc0 sc0 ls0 ws0\">operativit\u00e0 </td><td class=\"t m0 xcec h9d y4099 ff6 fs4b fc0 sc0 ls0 ws0\">dei gruppi </td><td class=\"t m0 xced h9d y409a ff6 fs4b fc0 sc0 ls0 ws0\">d'esercizio<span class=\"_ _567\"> </span></td><td class=\"t m0 xce7 h9d y409a ff6 fs4b fc0 sc0 ls0 ws0\">reddituali al </td><td class=\"t m0 xcee h9d y409b ff6 fs4b fc0 sc0 ls0 ws0\">(3)<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 xcd6 h9d y409c ff6 fs4b fc0 sc0 ls0 ws0\">su attivit\u00e0 </td><td class=\"t m0 xcef h9d y409d ff6 fs4b fc0 sc0 ls0 ws0\">operativit\u00e0 </td><td class=\"t m0 xceb h9d y409e ff6 fs4b fc0 sc0 ls0 ws0\">corrente al </td><td class=\"t m0 xcf0 h9d y409f ff6 fs4b fc0 sc0 ls0 ws0\">di attivit\u00e0 </td><td></td><td class=\"t m0 xcf1 h9d y40a0 ff6 fs4b fc0 sc0 ls0 ws0\">netto delle </td><td class=\"t m0 xcf2 h9d y40a1 ff6 fs4b fc0 sc0 ls0 ws0\">=<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 xcf3 h9d y40a2 ff6 fs4b fc0 sc0 ls0 ws0\">materiali e </td><td class=\"t m0 xcef h9d y40a3 ff6 fs4b fc0 sc0 ls0 ws0\">corrente al </td><td class=\"t m0 xceb h9d y40a4 ff6 fs4b fc0 sc0 ls0 ws0\">netto delle </td><td class=\"t m0 xcec h9d y40a5 ff6 fs4b fc0 sc0 ls0 ws0\">in via di di-<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xcf4 h9d y40a6 ff6 fs4b fc0 sc0 ls0 ws0\">imposte </td><td class=\"t m0 xcf5 h9d y40a7 ff6 fs4b fc0 sc0 ls0 ws0\">(1) + (2)<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 xcf3 h9d y40a8 ff6 fs4b fc0 sc0 ls0 ws0\">immateriali<span class=\"_ _567\"> </span></td><td class=\"t m0 xcef h9d y40a9 ff6 fs4b fc0 sc0 ls0 ws0\">lordo delle </td><td class=\"t m0 xcf6 h9d y40aa ff6 fs4b fc0 sc0 ls0 ws0\">imposte<span class=\"_ _567\"> </span></td><td class=\"t m0 xcf7 h9d y40ab ff6 fs4b fc0 sc0 ls0 ws0\">smissione al </td><td></td><td class=\"t m0 xcf8 h9d y40ac ff6 fs4b fc0 sc0 ls0 ws0\">(2)<span class=\"_ _567\"> </span></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=\"t m0 xcf9 h9d y40ad ff6 fs4b fc0 sc0 ls0 ws0\">imposte<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xcec h9d y40ae ff6 fs4b fc0 sc0 ls0 ws0\">netto delle </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=\"t m0 xce5 h9d y40af ff6 fs4b fc0 sc0 ls0 ws0\">imposte<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 xcce h27 y40b0 ff6 fs16 fc0 sc0 ls0 ws0\">B.  Imprese sottoposte<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 xcfa h2c y40b1 ffb fs16 fc0 sc0 ls0 ws0\">ad influenza notevole<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y3de2 w317 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Anthilia Capital Partners SGR S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n xcfb y3de2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xcfc y3de2 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">8.549<span class=\"_ _567\"> </span></div></td><td class=\"c n xcfd y3de2 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.469<span class=\"_ _567\"> </span></div></td><td class=\"c n xcfe y3de2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">4.034<span class=\"_ _567\"> </span></div></td><td class=\"c n xcff y3de2 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.509<span class=\"_ _567\"> </span></div></td><td class=\"c n xd00 y3de2 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">16.100<span class=\"_ _567\"> </span></div></td><td class=\"c n xd01 y3de2 w322 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xd02 y3de2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xd03 y3de2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.430<span class=\"_ _567\"> </span></div></td><td class=\"c n xd04 y3de2 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.295<span class=\"_ _567\"> </span></div></td><td class=\"c n xd05 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd06 y3de2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.295<span class=\"_ _567\"> </span></div></td><td class=\"c n xd07 y3de2 w169 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">31<span class=\"_ _567\"> </span></div></td><td class=\"c n xd08 y3de2 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.326<span class=\"_ _567\"> </span></div></td></tr></table>a. <span class=\"_ _1\"> </span><span class=\"ff8 fc0\">la <span class=\"_ _9\"> </span>rappr<span class=\"_ _2\"></span>esentanza <span class=\"_ _1\"> </span>nel <span class=\"_ _9\"> </span>consiglio <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>amministrazione, <span class=\"_ _9\"> </span>o <span class=\"_ _24\"> </span>nell<span class=\"_ _b\"></span>\u2019organo <span class=\"_ _24\"> </span>equivalente, <span class=\"_ _9\"> </span>della<span class=\"_ _567\"> </span></span>partecipata;<span class=\"_ _567\"> </span>b. <span class=\"_ _8\"></span><span class=\"fc0 ws1ae\">la partecipazione nel processo decisionale, inclusa la partecipazione alle decisioni in<span class=\"_ _567\"> </span></span>merito ai dividendi o ad altro tipo di distribuzione degli utili;<span class=\"_ _567\"> </span>c. <span class=\"_ _9\"> </span><span class=\"fc0\">la presenza di operazioni rilevanti tra l\u2019entit\u00e0 e la partecipata;<span class=\"_ _567\"> </span></span>d. <span class=\"_ _8\"></span><span class=\"fc0\">l\u2019interscambio di personale dirigente; o<span class=\"_ _567\"> </span></span>e. <span class=\"_ _24\"> </span><span class=\"fc0\">la messa a disposizione di informazioni tecniche essenziali.<span class=\"_ _567\"> </span></span>Con riferimento alla partecipazione in Anthilia Capital Management SGR S.p.A. (Anthilia), di cui<span class=\"_ _567\"> </span>Banco Desio ha sottoscritto un numero di azioni or<span class=\"_ _2\"></span>dinarie pari al 15% del capitale sociale della<span class=\"_ _567\"> </span>stessa, sono stati considerati i contenuti (i) degli accordi di partnership (accor<span class=\"_ _2\"></span>do d\u2019investimento<span class=\"_ _567\"> </span>e accordo <span class=\"_ _2\"></span>quadro commerciale) <span class=\"_ _2\"></span>sottoscritti in data 4 novembre <span class=\"_ _2\"></span>2021 tra Banco Desio, Anthilia<span class=\"_ _567\"> </span>e <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>sua <span class=\"_ _b\"></span>controllante <span class=\"_ _b\"></span>Anthilia <span class=\"_ _b\"></span>Holding <span class=\"_ _8\"></span>S.r<span class=\"_ _3\"></span>.l. <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>(ii) <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>patto <span class=\"_ _b\"></span>parasociale <span class=\"_ _8\"></span>sottoscritto <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>pari <span class=\"_ _8\"></span>data<span class=\"_ _567\"> </span>tra <span class=\"_ _2\"></span>Banco <span class=\"_ _2\"></span>Desio e <span class=\"_ _a\"></span>Anthilia Holding <span class=\"_ _2\"></span>S.r<span class=\"_ _3\"></span>.l. avente <span class=\"_ _a\"></span>ad oggetto <span class=\"_ _a\"></span>i diritti <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>gli <span class=\"_ _2\"></span>obblighi di <span class=\"_ _a\"></span>Banco Desio<span class=\"_ _567\"> </span>in relazione al governo societario della SGR e al trasferimento della pr<span class=\"_ _2\"></span>opria partecipazione.<span class=\"_ _567\"> </span>Dai <span class=\"_ _2\"></span>complessivi <span class=\"_ _2\"></span>contenuti <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>questi <span class=\"_ _2\"></span>accordi <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>stata <span class=\"_ _2\"></span>desunta <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>valenza <span class=\"_ _2\"></span>strategica della <span class=\"_ _a\"></span>relazione,<span class=\"_ _567\"> </span>qualificando <span class=\"_ _30\"> </span>il <span class=\"_ _30\"> </span>potere  d<span class=\"_ _b\"></span>i <span class=\"_ _30\"> </span>partecipare  alla <span class=\"_ _30\"> </span>determinazione <span class=\"_ _30\"> </span>delle <span class=\"_ _30\"> </span>politiche <span class=\"_ _30\"> </span>gestionali <span class=\"_ _30\"> </span>della<span class=\"_ _567\"> </span>partecipata <span class=\"_ _b\"></span>come <span class=\"_ _b\"></span>influenza <span class=\"_ _b\"></span>notevole <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>virt\u00f9, in <span class=\"_ _8\"></span>particolar<span class=\"_ _2\"></span>e, <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>peso sul <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>ocesso <span class=\"_ _b\"></span>decisionale<span class=\"_ _567\"> </span>attraverso la rappresentanza nel Consiglio di Amministrazione di Anthilia.<span class=\"_ _567\"> </span>7.8 Impegni riferiti a partecipazioni in societ\u00e0 sottoposte ad influenza notevole<span class=\"_ _567\"> </span>Modifiche e aggiornamenti del patto parasociale con Anthilia Holding<span class=\"_ _567\"> </span>In considerazione della recipr<span class=\"_ _2\"></span>oca soddisfazione per i risultati complessivi derivanti dalla<span class=\"_ _567\"> </span>Partnership, le Parti hanno avviato interlocuzioni volte a rinnovare gli accor<span class=\"_ _2\"></span>di raggiunti nel 2021<span class=\"_ _567\"> </span>con rifermento alla Partnership e sottoscritto, in data 28 gennaio 2025, un accordo volto ad<span class=\"_ _567\"> </span>estendere <span class=\"_ _3\"></span>i <span class=\"_ _a\"></span>termini <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>esercizio <span class=\"_ _3\"></span>dell\u2019Opzione <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>endita <span class=\"_ _a\"></span>BDB <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>dell\u2019Opzione <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>Acquisto <span class=\"_ _a\"></span>Anthilia,<span class=\"_ _567\"> </span>come previsti nell\u2019Accor<span class=\"_ _2\"></span>do di Investimento, sino al 31 marzo 2025.<span class=\"_ _567\"> </span>Con il successivo accordo del 31 marzo 2025 (l\u2019\u201cAccor<span class=\"_ _2\"></span>do\u201d), le Parti hanno pertanto disciplinato i<span class=\"_ _567\"> </span>termini e le condizioni per il rinnovo della Partnership e, conseguentemente, in pari data hanno<span class=\"_ _567\"> </span>rinnovato e sottoscritto l\u2019Accordo Quadr<span class=\"_ _2\"></span>o Commerciale, l\u2019Amendment al Patto Parasociale e<span class=\"_ _567\"> </span>7.5 Partecipazioni: variazioni annue<span class=\"_ _567\"> </span>7.6 <span class=\"_ _b\"></span>V<span class=\"_ _2\"></span>alutazioni <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>assunzioni <span class=\"_ _b\"></span>significative <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>stabilire l\u2019esistenza <span class=\"_ _8\"></span>di controllo <span class=\"_ _b\"></span>congiunto <span class=\"_ _b\"></span>o<span class=\"_ _567\"> </span>influenza notevole<span class=\"_ _567\"> </span>In conformit\u00e0 al principio contabile IAS 28 Partecipazioni in societ\u00e0 collegate e joint venture,<span class=\"_ _567\"> </span>l\u2019influenza <span class=\"_ _b\"></span>notevole <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>il <span class=\"_ _b\"></span>potere <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>partecipare <span class=\"_ _b\"></span>alla <span class=\"_ _8\"></span>determinazione <span class=\"_ _b\"></span>delle <span class=\"_ _8\"></span>politiche <span class=\"_ _b\"></span>finanziarie <span class=\"_ _8\"></span>e<span class=\"_ _567\"> </span>gestionali della partecipata senza averne il controllo o il contr<span class=\"_ _2\"></span>ollo congiunto. Lo IAS 28 introduce<span class=\"_ _567\"> </span>altres\u00ec <span class=\"_ _b\"></span>una <span class=\"_ _8\"></span>presunzione <span class=\"_ _b\"></span>relativa <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>influenza <span class=\"_ _b\"></span>notevole <span class=\"_ _8\"></span>ogniqualvolta <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>partecipante <span class=\"_ _8\"></span>possegga<span class=\"_ _567\"> </span>\u2013 direttamente o indir<span class=\"_ _2\"></span>ettamente \u2013 una percentuale di diritti di voto pari o superiore al 20%. In<span class=\"_ _567\"> </span>presenza di una partecipazione pari o superior<span class=\"_ _2\"></span>e al 20% sar\u00e0 onere della partecipante dimostrare<span class=\"_ _567\"> </span>l\u2019eventuale <span class=\"_ _a\"></span>assenza <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>influenza <span class=\"_ _a\"></span>notevole. <span class=\"_ _2\"></span>Di <span class=\"_ _2\"></span>contro, <span class=\"_ _a\"></span>laddove <span class=\"_ _a\"></span>la <span class=\"_ _2\"></span>partecipazione <span class=\"_ _2\"></span>risulti <span class=\"_ _2\"></span>inferiore <span class=\"_ _a\"></span>al<span class=\"_ _567\"> </span>20%, sar\u00e0 onere della partecipante dimostrar<span class=\"_ _2\"></span>e l\u2019esistenza di influenza notevole.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019esistenza <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>influenza <span class=\"_ _9\"> </span>notevole <span class=\"_ _9\"> </span>\u00e8 <span class=\"_ _1\"> </span>solitamente <span class=\"_ _9\"> </span>segnalata <span class=\"_ _9\"> </span>dal <span class=\"_ _1\"> </span>verificarsi <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>una <span class=\"_ _1\"> </span>o <span class=\"_ _9\"> </span>pi\u00f9 <span class=\"_ _9\"> </span>delle<span class=\"_ _567\"> </span>seguenti circostanze:<span class=\"_ _567\"> </span><table class=\"s w323 h1d9\" id=\"_f81d961f-af65-4cae-9f8d-2d0da07b49a9\"><tr><td></td><td class=\"c n xd09 y40b2 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n xd0a y40b2 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40b3 w324 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">A. Esistenze iniziali<span class=\"_ _567\"> </span></div></td><td class=\"c n xd0b y40b3 w16e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">5.134<span class=\"_ _567\"> </span></div></td><td class=\"c n xd0c y40b3 w16e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">5.015<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40b4 w325 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. Aumenti<span class=\"_ _567\"> </span></div></td><td class=\"c n xd0d y40b4 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">569<span class=\"_ _567\"> </span></div></td><td class=\"c n xd0e y40b4 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">500<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y40b5 w326 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.1 Acquisti<span class=\"_ _567\"> </span></div></td><td class=\"c n xd0f y40b5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd10 y40b5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y40b6 w327 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.2 Riprese di valor<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></div></td><td class=\"c n xd11 y40b6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd12 y40b6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y40b7 w328 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.3 Rivalutazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xd13 y40b7 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">569<span class=\"_ _567\"> </span></div></td><td class=\"c n xd14 y40b7 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">500<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y40b8 w329 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.4 Altre variazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xd15 y40b8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd16 y40b8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40b9 w32a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">C. Diminuzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xd0d y40b9 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">542<span class=\"_ _567\"> </span></div></td><td class=\"c n xd0e y40b9 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">381<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y40ba w32b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.1 V<span class=\"_ _2\"></span>endite<span class=\"_ _567\"> </span></div></td><td class=\"c n xd11 y40ba w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd12 y40ba w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y40bb w32c h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">C.2 Rettifiche di valore<span class=\"_ _567\"> </span></div></td><td class=\"c n xd17 y40bb w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd18 y40bb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y40bc w32d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.3 Svalutazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xd19 y40bc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd1a y40bc w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y40bd w32e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.4 Altre V<span class=\"_ _a\"></span>ariazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xd1b y40bd w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">542<span class=\"_ _567\"> </span></div></td><td class=\"c n xd1c y40bd w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">381<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40be w32f h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">D. Rimanenze finali<span class=\"_ _567\"> </span></div></td><td class=\"c n xd1d y40be w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.161<span class=\"_ _567\"> </span></div></td><td class=\"c n xd1e y40be w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.134<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40bf w330 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">E. Rivalutazioni totali<span class=\"_ _567\"> </span></div></td><td class=\"c n xd1f y40bf w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">296<span class=\"_ _567\"> </span></div></td><td class=\"c n xd20 y40bf w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">269<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40c0 w331 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">F<span class=\"_ _3\"></span>. Rettifiche totali<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xd21 y40c0 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws189 gs843\">Per la predisposizione del pr<span class=\"_ _2\"></span>esente bilancio si \u00e8 provveduto all\u2019esecuzione dei test d\u2019impairment<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs844\">tenuto <span class=\"_ _a\"></span>conto <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>previsioni <span class=\"_ _a\"></span>economico-finanziarie <span class=\"_ _a\"></span>(i) <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>Piano <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _2\"></span>2025-2027 <span class=\"_ _a\"></span>approvato<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf gs845\">dal Consiglio di Amministrazione di Anthilia Capital Partners SGR in data 12 marzo 2025, e (ii)<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs846\">delle pi\u00f9 recenti pr<span class=\"_ _2\"></span>evisioni disponibili circa lo scenario macroeconomico atteso al 2030.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws113 gs847\">In particolare, ai sensi del citato IAS 36 e in applicazione della Policy d\u2019impairment, il valor<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws87 gs848\">recuperabile delle partecipazioni \u00e8 stato determinato, laddove non \u00e8 risultato disponibile il fair<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws17c gs849\">value derivante da transazioni riguardanti il tar<span class=\"_ _2\"></span>get oggetto d\u2019impairment o da transazioni di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1ff gs84a\">mercato riguar<span class=\"_ _2\"></span>danti target similari, facendo riferimento al valore d\u2019uso. Per la determinazione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs84b\">del <span class=\"_ _8\"></span>valor<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>d\u2019uso <span class=\"_ _8\"></span>lo <span class=\"_ _8\"></span>IAS <span class=\"_ _b\"></span>36 <span class=\"_ _8\"></span>prevede <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>possibilit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>utilizzare <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>metodo <span class=\"_ _8\"></span>finanziario <span class=\"_ _8\"></span>conosciuto<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws163 gs84c\">nella dottrina come Discounted Cash Flow<span class=\"_ _2\"></span>. T<span class=\"_ _7d\"></span>ale modello individua il valore d\u2019uso di una CGU<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs84d\">o di <span class=\"_ _2\"></span>un\u2019azienda tramite <span class=\"_ _2\"></span>la stima <span class=\"_ _2\"></span>dei flussi di <span class=\"_ _2\"></span>cassa (operativi) <span class=\"_ _2\"></span>futuri da <span class=\"_ _2\"></span>essa generati, <span class=\"_ _2\"></span>attualizzati<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws145 gs84e\">secondo un appropriato tasso, in funzione dell\u2019ar<span class=\"_ _2\"></span>co temporale esplicito in cui s\u2019ipotizza saranno<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs84f\">conseguiti.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs850\">Nella <span class=\"_ _b\"></span>prassi <span class=\"_ _b\"></span>operativa, <span class=\"_ _8\"></span>nel <span class=\"_ _b\"></span>caso <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>aziende <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>credito <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>finanziarie <span class=\"_ _8\"></span>si <span class=\"_ _b\"></span>ricorre <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>Free <span class=\"_ _b\"></span>Cash <span class=\"_ _b\"></span>Flow<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs851\">to <span class=\"_ _b\"></span>Equity <span class=\"_ _8\"></span>(FCFE), <span class=\"_ _b\"></span>noto <span class=\"_ _8\"></span>nel <span class=\"_ _b\"></span>mondo <span class=\"_ _b\"></span>anglosassone <span class=\"_ _8\"></span>come <span class=\"_ _b\"></span>Dividend <span class=\"_ _8\"></span>Discount <span class=\"_ _b\"></span>Model <span class=\"_ _8\"></span>(DDM) <span class=\"_ _b\"></span>nella<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws143 gs852\">versione Excess Capital. T<span class=\"_ _3\"></span>ale metodologia determina il valore di un\u2019azienda sulla base dei<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs853\">flussi <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>cassa <span class=\"_ _b\"></span>futuri <span class=\"_ _b\"></span>che <span class=\"_ _8\"></span>sar\u00e0 <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>grado <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>distribuir<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>ai <span class=\"_ _b\"></span>suoi <span class=\"_ _b\"></span>azionisti, <span class=\"_ _8\"></span>senza <span class=\"_ _b\"></span>intaccare <span class=\"_ _b\"></span>gli <span class=\"_ _8\"></span>assets<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1d5 gs854\">necessari a sostenere lo sviluppo atteso e nel rispetto delle r<span class=\"_ _2\"></span>egolamentazioni sul capitale<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs855\">imposte <span class=\"_ _24\"></span>dall\u2019Autorit\u00e0 <span class=\"_ _24\"> </span>di <span class=\"_ _24\"> </span>Vigilanza, <span class=\"_ _24\"></span>scontati <span class=\"_ _24\"> </span>ad <span class=\"_ _24\"> </span>un <span class=\"_ _24\"> </span>tasso <span class=\"_ _1\"> </span>che <span class=\"_ _24\"></span>esprime <span class=\"_ _24\"></span>lo <span class=\"_ _24\"> </span>specifico <span class=\"_ _24\"> </span>rischio <span class=\"_ _24\"> </span>del<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws84 gs856\">capitale. Si noti peraltro che, nonostante l\u2019espr<span class=\"_ _2\"></span>essione Dividend Discount Model richiami la<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs857\">parola dividendo, <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>flussi <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>cassa <span class=\"_ _b\"></span>considerati <span class=\"_ _b\"></span>dal <span class=\"_ _b\"></span>modello non <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>dividendi <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>prevede<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs858\">verranno <span class=\"_ _a\"></span>distribuiti <span class=\"_ _2\"></span>agli <span class=\"_ _a\"></span>azionisti, <span class=\"_ _2\"></span>ma <span class=\"_ _a\"></span>i <span class=\"_ _2\"></span>flussi <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>cassa <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>cui <span class=\"_ _2\"></span>un <span class=\"_ _a\"></span>azionista <span class=\"_ _2\"></span>potenzialmente <span class=\"_ _a\"></span>potrebbe<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs859\">beneficiare <span class=\"_ _3\"></span>nel <span class=\"_ _a\"></span>rispetto <span class=\"_ _2\"></span>dei <span class=\"_ _a\"></span>limiti <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>dotazioni <span class=\"_ _2\"></span>patrimoniali <span class=\"_ _a\"></span>richieste <span class=\"_ _a\"></span>dall\u2019operativit\u00e0 <span class=\"_ _a\"></span>aziendale.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15b gs85a\">Si precisa, inoltr<span class=\"_ _2\"></span>e, che le metodologie, gli assunti e gli esiti della procedura di impairment test<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs85b\">delle <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>intangibili <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>dell\u2019avviamento, <span class=\"_ _1d\"></span>definiti <span class=\"_ _8\"></span>dal <span class=\"_ _1d\"></span>management, <span class=\"_ _1d\"></span>sono <span class=\"_ _1d\"></span>stati <span class=\"_ _1d\"></span>approvati <span class=\"_ _8\"></span>dal<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs85c\">Consiglio di Amministrazione preliminarmente all\u2019appr<span class=\"_ _2\"></span>ovazione del bilancio consolidato.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws20a gs85d\">Il test d\u2019impairment \u00e8 stato conseguentemente effettuato sulla collegata Anthilia Capital<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs85e\">Partners SGR S.p.A. base dei criteri e delle assunzioni di seguito illustrati.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc2 sc0 ls0 ws0 gs85f\">a.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gs860\">Criterio di stima del valore r<span class=\"_ _2\"></span>ecuperabile (Impairment)<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws21 gs861\">Per il criterio di stima del valore r<span class=\"_ _2\"></span>ecuperabile della Partecipazione si fa riferimento al<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs862\">cosiddetto valore d\u2019uso (equity value) per le banche e gli intermediari finanziari.<span class=\"_ _567\"> </span></div>il nuovo Contratto di Opzione. Nell\u2019ambito del rinnovo della Partnership le Parti hanno, tra<span class=\"_ _567\"> </span>l\u2019altro, stabilito:<span class=\"_ _567\"> </span>i. <span class=\"_ _258\"> </span><span class=\"ff8 fc0\">la <span class=\"_ _1\"> </span>revoca <span class=\"_ _24\"> </span>dell<span class=\"_ _b\"></span>\u2018aumento <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>capitale <span class=\"_ _1\"> </span>a <span class=\"_ _1\"> </span>servizio <span class=\"_ _1\"> </span>dei <span class=\"_ _1\"> </span>Warrant <span class=\"_ _24\"> </span>Anthilia <span class=\"_ _1\"> </span>SGR <span class=\"_ _9\"> </span>2022-2025 <span class=\"_ _24\"> </span>e<span class=\"_ _567\"> </span></span>previo lor<span class=\"_ _2\"></span>o annullamento, l\u2019emissione, e l\u2019assegnazione a Banco Desio, di n. 842.578<span class=\"_ _567\"> </span>warrant (i \u201cW<span class=\"_ _2\"></span>arrant Anthilia SGR 2025-2028\u201d) convertibili in un numero variabile di azioni<span class=\"_ _567\"> </span>ordinarie della Societ\u00e0 in funzione del raggiungimento degli obiettivi di Raccolta Netta<span class=\"_ _567\"> </span>prodotta da Banco Desio <span class=\"_ _b\"></span>dal 1\u00b0 gennaio <span class=\"_ _b\"></span>2025 al 31 <span class=\"_ _b\"></span>dicembre 2027 previsti nel relativo<span class=\"_ _567\"> </span>regolamento (il \u201cRegolamento W<span class=\"_ _a\"></span>arrant Ant<span class=\"_ _b\"></span>hilia SGR 2025-2028\u201d), con contestuale<span class=\"_ _567\"> </span>deliberazione dell\u2019Aumento di Capitale W<span class=\"_ _2\"></span>arrant;<span class=\"_ _567\"> </span>ii. <span class=\"_ _9\"> </span><span class=\"ff8 fc0\">la <span class=\"_ _1\"> </span>concessione <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>opzioni <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>vendita <span class=\"_ _1\"> </span>e <span class=\"_ _9\"> </span>acquisto, <span class=\"_ _1\"> </span>rispettivamente <span class=\"_ _1\"> </span>in <span class=\"_ _9\"> </span>favor<span class=\"_ _2\"></span>e <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>Banco<span class=\"_ _567\"> </span></span>Desio e <span class=\"_ _b\"></span>Anthilia <span class=\"_ _b\"></span>Holding, <span class=\"_ _b\"></span>sull\u2019intera partecipazione <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>volta <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>volta detenuta <span class=\"_ _b\"></span>da <span class=\"_ _b\"></span>Banco<span class=\"_ _567\"> </span>Desio nella Societ\u00e0, esercitabili in caso di mancato raggiungimento di taluni obiettivi<span class=\"_ _567\"> </span>di Raccolta Netta prodotta da Banco Desio dal 1\u00b0 gennaio 2025 al 31 dicembr<span class=\"_ _2\"></span>e 2027;<span class=\"_ _567\"> </span>iii. <span class=\"ff8 fc0\">la <span class=\"_ _b\"></span>conferma <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>una <span class=\"_ _8\"></span>opzione <span class=\"_ _b\"></span>call <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>favor<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>Ant<span class=\"_ _b\"></span>hilia <span class=\"_ _b\"></span>Holding <span class=\"_ _8\"></span>sull\u2019intera <span class=\"_ _8\"></span>partecipazione<span class=\"_ _567\"> </span></span>di volta in volta detenuta da Banco Desio nella Societ\u00e0, esercitabile nell\u2019ipotesi in cui si<span class=\"_ _567\"> </span>verificasse un cambio di controllo su Banco Desio durante la Partnership.<span class=\"_ _567\"> </span>7.9 Restrizioni significative<span class=\"_ _567\"> </span>Non si <span class=\"_ _b\"></span>rilevano restrizioni significative <span class=\"_ _b\"></span>(per <span class=\"_ _b\"></span>esempio restrizioni legali, <span class=\"_ _b\"></span>contrattuali e <span class=\"_ _b\"></span>normative)<span class=\"_ _567\"> </span>alla capacit\u00e0 della societ\u00e0 collegata di trasferire fondi alla Capogruppo sotto forma di dividendi,<span class=\"_ _567\"> </span>di rimborsi di prestiti o anticipazioni concessi dalla Capogruppo.<span class=\"_ _567\"> </span>7.10 Altre informazioni<span class=\"_ _567\"> </span>7.10.1 Il test di impairment delle partecipazioni<span class=\"_ _567\"> </span>Secondo le disposizioni dello IAS 36 e tenuto conto delle indicazioni richiamate dal documento<span class=\"_ _567\"> </span>congiunto Banca d\u2019Italia/Consob/Isvap del 3 marzo 2010, si riporta di seguito l\u2019informativa<span class=\"_ _567\"> </span>relativa al test di impairment ef<span class=\"_ _2\"></span>fettuato sulle partecipazioni.<span class=\"_ _567\"> </span>Il <span class=\"_ _2\"></span>processo <span class=\"_ _a\"></span>di impairment <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _2\"></span>finalizzato <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>verificare <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>valore <span class=\"_ _a\"></span>contabile (carrying <span class=\"_ _a\"></span>amount) <span class=\"_ _2\"></span>delle<span class=\"_ _567\"> </span>partecipazioni non sia superiore al r<span class=\"_ _2\"></span>elativo valore recuperabile (r<span class=\"_ _2\"></span>ecoverable amount), inteso<span class=\"_ _567\"> </span>come il maggiore fra il valor<span class=\"_ _2\"></span>e ritraibile dall\u2019uso continuato (value in use, o valore d\u2019uso) e il<span class=\"_ _567\"> </span>possibile prezzo di cessione sul mer<span class=\"_ _2\"></span>cato (fair value al netto dei costi di vendita, o valore di<span class=\"_ _567\"> </span>scambio) della partecipazione stessa.<span class=\"_ _567\"> </span>canonica della \u201crendita perpetua\u201d.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019equity <span class=\"_ _77\"> </span>value <span class=\"_ _30\"> </span>della <span class=\"_ _77\"> </span>Partecipazione, <span class=\"_ _30\"> </span>determinato, <span class=\"_ _77\"> </span>alla <span class=\"_ _77\"> </span>data <span class=\"_ _30\"> </span>di <span class=\"_ _77\"> </span>ef<span class=\"_ _2\"></span>fettuazione <span class=\"_ _77\"> </span>delle<span class=\"_ _567\"> </span>rilevazioni, <span class=\"_ _2\"></span>in base <span class=\"_ _a\"></span>alla pr<span class=\"_ _2\"></span>ocedura sopra <span class=\"_ _a\"></span>delineata, viene <span class=\"_ _2\"></span>quindi <span class=\"_ _2\"></span>confrontato <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>il valor<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span>d\u2019iscrizione <span class=\"_ _3\"></span>a <span class=\"_ _a\"></span>bilancio <span class=\"_ _a\"></span>della <span class=\"_ _3\"></span>specifica <span class=\"_ _a\"></span>Partecipazione, <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>l\u2019obiettivo <span class=\"_ _3\"></span>esclusivo <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>verificare<span class=\"_ _567\"> </span>l\u2019eventuale perdita di valor<span class=\"_ _2\"></span>e.<span class=\"_ _567\"> </span>b.<span class=\"_ _567\"> </span>Parametri di valutazione utilizzati e determinazioni del test<span class=\"_ _567\"> </span>Di seguito sono riportati le principali assumption utilizzate per i test d\u2019impairment.<span class=\"_ _567\"> </span>Dal test d\u2019impairment svolto non \u00e8 emersa la necessit\u00e0 di effettuar<span class=\"_ _2\"></span>e alcuna svalutazione<span class=\"_ _567\"> </span>per la summenzionata partecipazione.<span class=\"_ _567\"> </span>Si sottolinea che i parametri e le informazioni considerate nello sviluppo del test<span class=\"_ _567\"> </span>d\u2019impairment <span class=\"_ _1d\"></span>sono <span class=\"_ _24\"></span>influenzati <span class=\"_ _1d\"></span>dalla <span class=\"_ _24\"></span>congiuntura <span class=\"_ _1d\"></span>economica <span class=\"_ _24\"></span>e <span class=\"_ _1d\"></span>dei <span class=\"_ _24\"></span>mercati <span class=\"_ _8\"></span>finanziari <span class=\"_ _24\"> </span>e<span class=\"_ _567\"> </span>potrebber<span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>subire <span class=\"_ _2\"></span>modifiche/variazioni, <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>oggi <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>prevedibili, <span class=\"_ _a\"></span>con <span class=\"_ _2\"></span>conseguenti ef<span class=\"_ _2\"></span>fetti<span class=\"_ _567\"> </span>sulle <span class=\"_ _24\"></span>principali <span class=\"_ _24\"></span>assumption <span class=\"_ _24\"></span>considerate <span class=\"_ _24\"></span>e <span class=\"_ _1d\"></span>dunque, <span class=\"_ _24\"> </span>potenzialmente, <span class=\"_ _24\"> </span>anche <span class=\"_ _24\"> </span>sui <span class=\"_ _24\"> </span>risultati<span class=\"_ _567\"> </span>che <span class=\"_ _2\"></span>negli <span class=\"_ _2\"></span>esercizi <span class=\"_ _2\"></span>futuri <span class=\"_ _2\"></span>potrebbero <span class=\"_ _a\"></span>risultare <span class=\"_ _2\"></span>diversi rispetto <span class=\"_ _a\"></span>a quelli <span class=\"_ _a\"></span>esposti nel <span class=\"_ _a\"></span>presente<span class=\"_ _567\"> </span>documento di bilancio.<span class=\"_ _567\"> </span>c.<span class=\"_ _567\"> </span>Analisi di sensitivit\u00e0<span class=\"_ _567\"> </span>Poich\u00e9 la valutazione d\u2019impairment \u00e8 resa particolarmente complessa dall\u2019attuale<span class=\"_ _567\"> </span>contesto <span class=\"_ _3\"></span>macroeconomico <span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>mercato <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>dalla <span class=\"_ _a\"></span>conseguente <span class=\"_ _a\"></span>difficolt\u00e0 <span class=\"_ _3\"></span>nella <span class=\"_ _a\"></span>formulazione<span class=\"_ _567\"> </span>di previsioni cir<span class=\"_ _2\"></span>ca la redditivit\u00e0 futura di lungo periodo, a supporto del test effettuato<span class=\"_ _567\"> </span>viene condotto un ulteriore \u201cstr<span class=\"_ _2\"></span>ess test\u201d ipotizzando il cambiamento dei principali<span class=\"_ _567\"> </span>parametri utilizzati nell\u2019ambito della procedura di impairment test.<span class=\"_ _567\"> </span><table class=\"s w332 h1da\" id=\"_67e06f7a-5c92-417e-ae13-33225eb58d8d\"><tr><td class=\"t m0 xd23 h27 y40c1 ff6 fs16 fc0 sc0 ls0 ws0\">Legal </td><td class=\"c n xd24 y40c2 w333 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Modello<span class=\"_ _567\"> </span></div></td><td class=\"c n xd25 y40c2 w334 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Base dati<span class=\"_ _567\"> </span></div></td><td class=\"c n xd26 y40c2 w335 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">CAGR<span class=\"_ _567\"> </span></div></td><td class=\"c n xd27 y40c2 w336 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Ke<span class=\"_ _567\"> </span></div></td><td class=\"c n xd28 y40c2 w337 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">g<span class=\"_ _567\"> </span></div></td><td class=\"c n xd29 y40c2 w338 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Flussi</div></td><td class=\"t m0 xd2a h27 y40c1 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>er 1 Ratio </td></tr><tr><td class=\"t m0 xd23 h27 y40c3 ff6 fs16 fc0 sc0 ls0 ws0\">entity<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 xd2b h27 y40c3 ff6 fs16 fc0 sc0 ls11 ws20f\">RWA<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 xd2c h27 y40c3 ff6 fs16 fc0 sc0 ls0 ws0\">Piano<span class=\"_ _567\"> </span></td><td class=\"t m0 xd2a h27 y40c3 ff6 fs16 fc0 sc0 ls0 ws0\">(**)<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 xd23 h28 y40c4 ff9 fs16 fc0 sc0 ls0 ws0\">Anthilia Capital </td><td></td><td class=\"t m0 xd2d h28 y40c4 ff9 fs16 fc0 sc0 ls0 ws0\">Piano di attivit\u00e0 </td><td></td><td></td><td></td><td class=\"t m0 xd2c h28 y40c5 ff9 fs16 fc0 sc0 ls0 ws0\">Risultati </td><td></td></tr><tr><td class=\"t m0 xd23 h28 y40c6 ff9 fs16 fc0 sc0 ls0 ws0\">Partners SGR </td><td class=\"t m0 xd2e h28 y40c6 ff9 fs16 fc0 sc0 ls0 ws0\">DDM<span class=\"_ _567\"> </span></td><td class=\"t m0 xd2d h28 y40c6 ff9 fs16 fc0 sc0 ls0 ws0\">2025-2027 </td><td class=\"c n xd2f y40c7 w256 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3,80%<span class=\"_ _567\"> </span></div></td><td class=\"c n xd30 y40c7 w339 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10,21%<span class=\"_ _567\"> </span></div></td><td class=\"c n xd31 y40c7 w256 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1,92%</div></td><td class=\"t m0 xd2c h28 y40c8 ff9 fs16 fc0 sc0 ls0 ws0\">Netti<span class=\"_ _567\"> </span></td><td class=\"t m0 xd2a h28 y40c6 ff9 fs16 fc0 sc0 ls0 ws0\">10,60%<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 xd23 h28 y40c9 ff9 fs16 fc0 sc0 ls0 ws0\">S.p.A. (collegata)<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xd2d h28 y40c9 ff9 fs16 fc0 sc0 ls0 ws0\">esteso al 2030 (*)<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr></table>(*) Previsioni a 5 anni, appr<span class=\"_ _2\"></span>ovate dal Consiglio di Amministrazione in data 10 febbraio 2026, che sono state svi-<span class=\"_ _567\"> </span>luppate dal management di Banco Desio tenuto conto del Piano di attivit\u00e0 2025-2027 approvato dal Consiglio<span class=\"_ _567\"> </span>di Amministrazione della SGR in data 12 marzo 2025 e delle pi\u00f9 recenti pr<span class=\"_ _2\"></span>evisioni disponibili circa lo scenario<span class=\"_ _567\"> </span>macroeconomico atteso al 2030.<span class=\"_ _567\"> </span>(**) Per Anthilia SGR \u00e8 stato considerato il capitale allocato target stimato considerando il requisito r<span class=\"_ _2\"></span>elativo agli<span class=\"_ _567\"> </span>\u201cAltri rischi\u201d<span class=\"_ _567\"> </span>Arco temporale \u201cesplicito\u201d per la determinazione dei flussi di cassa futuri<span class=\"_ _567\"> </span>Viene considerato l\u2019ar<span class=\"_ _2\"></span>co temporale riconducibile al Piano di attivit\u00e0 2025-2027 per<span class=\"_ _567\"> </span>Anthilia Capital Partners SGR, nonch\u00e9 l\u2019ulteriore sviluppo di tali piani, curato dal<span class=\"_ _567\"> </span>Management di Banco Desio ed approvato dal Consiglio di Amministrazione in data<span class=\"_ _567\"> </span>10 <span class=\"_ _1d\"></span>febbraio <span class=\"_ _1d\"></span>2026, <span class=\"_ _1d\"></span>con <span class=\"_ _1d\"></span>proiezioni <span class=\"_ _1d\"></span>prudenti <span class=\"_ _1d\"></span>dei <span class=\"_ _1d\"></span>risultati <span class=\"_ _24\"></span>futuri <span class=\"_ _1d\"></span>fino <span class=\"_ _1d\"></span>a <span class=\"_ _1d\"></span>ricomprendere <span class=\"_ _8\"></span>un<span class=\"_ _567\"> </span>periodo di previsione esplicita di 5 anni, per ridurr<span class=\"_ _2\"></span>e le distorsioni ricollegabili all\u2019utilizzo<span class=\"_ _567\"> </span>del <span class=\"_ _3\"></span>solo <span class=\"_ _a\"></span>orizzonte <span class=\"_ _a\"></span>temporale <span class=\"_ _a\"></span>tipico <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>documento <span class=\"_ _a\"></span>di <span class=\"_ _3\"></span>pianificazione <span class=\"_ _a\"></span>strategica, <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>pu\u00f2<span class=\"_ _567\"> </span>risultare fortemente condizionato da una situazione sistemica che permane complessa<span class=\"_ _567\"> </span>per le incerte previsioni dello scenario macr<span class=\"_ _2\"></span>o economico per cui \u00e8 opportuno effettuare<span class=\"_ _567\"> </span>una normalizzazione dei risultati, al <span class=\"_ _2\"></span>fine di meglio esprimere le <span class=\"_ _2\"></span>effettive potenzialit\u00e0 nel<span class=\"_ _567\"> </span>medio/lungo periodo dell\u2019entit\u00e0 oggetto del test.<span class=\"_ _567\"> </span>Flussi finanziari<span class=\"_ _567\"> </span>Nella <span class=\"_ _2\"></span>valutazione delle <span class=\"_ _2\"></span>banche e <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>intermediari finanziari <span class=\"_ _2\"></span>viene utilizzato <span class=\"_ _a\"></span>l\u2019approccio<span class=\"_ _567\"> </span>\u201cequity <span class=\"_ _8\"></span>side\u201d, <span class=\"_ _1d\"></span>nell\u2019ambito <span class=\"_ _1d\"></span>della <span class=\"_ _1d\"></span>metodologia <span class=\"_ _8\"></span>DDM, <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>la <span class=\"_ _1d\"></span>determinazione <span class=\"_ _8\"></span>dell\u2019equity<span class=\"_ _567\"> </span>value <span class=\"_ _1\"> </span>in <span class=\"_ _9\"> </span>quanto, <span class=\"_ _1\"> </span>stante <span class=\"_ _9\"> </span>l\u2019attivit\u00e0 <span class=\"_ _1\"> </span>caratteristica <span class=\"_ _9\"> </span>d\u2019intermediazione <span class=\"_ _1\"> </span>dei <span class=\"_ _1\"> </span>fond<span class=\"_ _b\"></span>i <span class=\"_ _1\"> </span>(raccolta/<span class=\"_ _567\"> </span>impieghi), <span class=\"_ _2\"></span>risulta <span class=\"_ _2\"></span>particolarmente complesso <span class=\"_ _a\"></span>operare <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>distinzione <span class=\"_ _2\"></span>fra debiti <span class=\"_ _a\"></span>finanziari<span class=\"_ _567\"> </span>e <span class=\"_ _2\"></span>debiti operativi; <span class=\"_ _2\"></span>inoltre <span class=\"_ _2\"></span>nella versione <span class=\"_ _2\"></span>Excess <span class=\"_ _2\"></span>Capital, i <span class=\"_ _2\"></span>flussi <span class=\"_ _2\"></span>di cassa <span class=\"_ _2\"></span>disponibili per <span class=\"_ _a\"></span>gli<span class=\"_ _567\"> </span>azionisti <span class=\"_ _a\"></span>sono <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>flussi <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>cassa <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>cui <span class=\"_ _a\"></span>un <span class=\"_ _2\"></span>azionista <span class=\"_ _2\"></span>potrebbe <span class=\"_ _a\"></span>potenzialmente <span class=\"_ _a\"></span>beneficiare <span class=\"_ _2\"></span>nel<span class=\"_ _567\"> </span>rispetto dei limiti <span class=\"_ _2\"></span>delle dotazioni patrimoniali richieste <span class=\"_ _2\"></span>dall\u2019operativit\u00e0 aziendale, quindi<span class=\"_ _567\"> </span>tengono in debita considerazione l\u2019assorbimento del patrimonio di vigilanza.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>asso di attualizzazione<span class=\"_ _567\"> </span>Nella <span class=\"_ _7d\"></span>valutazione <span class=\"_ _7d\"></span>delle <span class=\"_ _3\"></span>banche <span class=\"_ _7d\"></span>e <span class=\"_ _3\"></span>degli <span class=\"_ _7d\"></span>intermediari <span class=\"_ _7d\"></span>finanziari <span class=\"_ _3\"></span>si <span class=\"_ _7d\"></span>fa <span class=\"_ _3\"></span>riferimento <span class=\"_ _7d\"></span>al <span class=\"_ _7d\"></span>cosiddet<span class=\"_ _b\"></span>to<span class=\"_ _567\"> </span>costo del capitale Ke (cost of equity).<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>asso di crescita dei flussi oltre l\u2019ar<span class=\"_ _2\"></span>co temporale \u201cesplicito\u201d per la determinazione<span class=\"_ _567\"> </span>dei flussi di cassa futuri<span class=\"_ _567\"> </span>Viene considerato un tasso di cr<span class=\"_ _2\"></span>escita di lungo periodo in linea con le aspettative del<span class=\"_ _567\"> </span>tasso d\u2019inflazione a lungo termine.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>erminal V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span>Viene <span class=\"_ _9\"> </span>determinato  attraverso <span class=\"_ _38\"> </span>l\u2019applicazione  della <span class=\"_ _9\"> </span>formula  che <span class=\"_ _38\"> </span>si  ricollega <span class=\"_ _9\"> </span>a  quella<span class=\"_ _567\"> </span>Nella tabella sottostante sono riepilogati gli scostamenti percentuali o in punti per<span class=\"_ _2\"></span>centuali<span class=\"_ _567\"> </span>degli assunti di base necessari a render<span class=\"_ _2\"></span>e il valore recuperabile delle partecipazioni pari<span class=\"_ _567\"> </span>al loro valor<span class=\"_ _2\"></span>e d\u2019iscrizione in bilancio.<span class=\"_ _567\"> </span><table class=\"s w33a h1db\" id=\"_285299ae-c7d1-47bc-97c5-e86d31568552\"><tr><td class=\"c n x304 y40ca w1f0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Partecipazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xd33 y40ca w33b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Decremento in %<span class=\"_ _567\"> </span></div></td><td class=\"t m0 xd34 h28 y40cb ff9 fs16 fc0 sc0 ls0 ws0\">Incremento in p.b. del tasso </td></tr><tr><td></td><td class=\"t m0 xd35 h28 y40cc ff9 fs16 fc0 sc0 ls0 ws0\">dei Risultati </td><td class=\"t m0 xd34 h2c y40cc ff10 fs16 fc0 sc0 ls0 ws0\">di attualizzazione dei flussi di </td></tr><tr><td></td><td class=\"t m0 xd35 h28 y40cd ff9 fs16 fc0 sc0 ls0 ws0\">Netti futuri (RN)<span class=\"_ _567\"> </span></td><td class=\"t m0 xd34 h28 y40cd ff9 fs16 fc0 sc0 ls0 ws0\">cassa futuri (FCFE)<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 xd36 h28 y40ce ff9 fs16 fc0 sc0 ls0 ws0\">Anthilia Capital Partners </td><td class=\"c n xd37 y40cf w339 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">39,05%<span class=\"_ _567\"> </span></div></td><td class=\"c n xd38 y40cf wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">485<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xd36 h28 y40d0 ff9 fs16 fc0 sc0 ls0 ws0\">SGR S.p.A. (collegata)</td><td></td><td></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-682": {
   "value": "Sezione 7 <span class=\"ff9\">-</span> <span class=\"ff9\">Partecipazioni - voce 70  </span>ll saldo della voce si riferisce alla partecipazione in Anthilia Capital Management SGR S.p.A..<span class=\"_ _567\"> </span>7.1 Partecipazioni: informazioni sui rapporti partecipativi<span class=\"_ _567\"> </span>7.2 Partecipazioni significative: valore di bilancio, fair value edividendi per<span class=\"_ _2\"></span>cepiti<span class=\"_ _567\"> </span>7.3 Partecipazioni significative: informazioni contabili<span class=\"_ _567\"> </span><table class=\"s w316 h1d6\" id=\"_52394aab-b6d4-4516-bff7-229434d5ca16\"><tr><td class=\"c n x304 y407f w1e0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Denominazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xcba y407f w1d0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Sede<span class=\"_ _567\"> </span></div></td><td class=\"t m0 xcbb h27 y4080 ff6 fs16 fc0 sc0 ls0 ws0\">Sede </td><td class=\"t m0 x7f5 h27 y4080 ff6 fs16 fc0 sc0 ls0 ws0\">Quota di </td><td class=\"t m0 xcbc h27 y4080 ff6 fs16 fc0 sc0 ls0 ws0\">Disponibilit\u00e0 </td></tr><tr><td></td><td class=\"t m0 xbcf h27 y4081 ff6 fs16 fc0 sc0 ls0 ws0\">legale<span class=\"_ _567\"> </span></td><td class=\"t m0 xcbd h27 y4081 ff6 fs16 fc0 sc0 ls0 ws0\">operativa<span class=\"_ _567\"> </span></td><td class=\"t m0 xcbe h27 y4081 ff6 fs16 fc0 sc0 ls0 ws0\">partecipazione %<span class=\"_ _567\"> </span></td><td class=\"t m0 xcbf h27 y4081 ff6 fs16 fc0 sc0 ls0 ws0\">di voti %<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 x547 h2c y4082 ffb fs16 fc0 sc0 ls0 ws0\">B.  Imprese sottoposte ad influenza notevole<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y3de2 w317 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Anthilia Capital Partners SGR S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n xcc0 y3de2 w318 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Milano<span class=\"_ _567\"> </span></div></td><td class=\"c n xcc1 y3de2 w319 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Milano<span class=\"_ _567\"> </span></div></td><td class=\"c n xcc2 y3de2 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15,000<span class=\"_ _567\"> </span></div></td><td class=\"c n xcc3 y3de2 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15,000<span class=\"_ _567\"> </span></div></td></tr></table><table class=\"s w31a h1d7\" id=\"_e9d3989a-fe6b-4cf9-a2fb-c8d48bd111c3\"><tr><td class=\"c n x304 y4083 w1e0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Denominazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xcc4 y4083 w31b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore di bilancio<span class=\"_ _567\"> </span></div></td><td class=\"c n xcc5 y4083 w31c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n xcc6 y4083 w31d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Dividendi percepiti<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h2c y4084 ffb fs16 fc0 sc0 ls0 ws0\">B.  Imprese sottoposte ad influenza notevole<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y4085 w317 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">Anthilia Capital Partners SGR S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n xcc7 y4085 w25c h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff7 fs16 fc0 sc0 ls0 ws0\">5.161<span class=\"_ _567\"> </span></div></td><td class=\"c n xcc8 y4086 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xcc9 y4085 wce h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">313<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n xcca y3de2 w31e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.161<span class=\"_ _567\"> </span></div></td><td class=\"c n xccb y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xccc y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">313<span class=\"_ _567\"> </span></div></td></tr></table><table class=\"s w31f h1d8\" id=\"_ddcfbbeb-6588-4966-ba05-e529bac679e5\"><tr><td class=\"t m0 xcce h27 y4087 ff6 fs16 fc0 sc0 ls0 ws0\">Denominazioni<span class=\"_ _567\"> </span></td><td class=\"t m0 xccf h9d y4088 ff6 fs4b fc0 sc0 ls78 ws0\">Cassa e </td><td class=\"t m0 xcd0 h9d y4088 ff6 fs4b fc0 sc0 ls0 ws0\">Attivit\u00e0 </td><td class=\"t m0 xcd1 h9d y4088 ff6 fs4b fc0 sc0 ls0 ws0\">Attivit\u00e0 non<span class=\"_ _567\"> </span></td><td class=\"t m0 xcd2 h9d y4088 ff6 fs4b fc0 sc0 ls0 ws0\">Passivit\u00e0 </td><td class=\"t m0 xcd3 h9d y4088 ff6 fs4b fc0 sc0 ls0 ws0\">Passivit\u00e0 </td><td class=\"c n xcd4 y408a w320 h1b2\"><div class=\"t m0 x2a1 h9d y4089 ff6 fs4b fc0 sc0 ls0 ws0\">Ricavi totali<span class=\"_ _567\"> </span></div></td><td class=\"c n xcd5 y408a w321 h1b2\"><div class=\"t m0 x2a1 h9d y4089 ff6 fs4b fc0 sc0 ls0 ws0\">Margine di</div></td><td class=\"t m0 xcd6 h9e y4088 ffb fs4b fc0 sc0 ls0 ws0\">Rettifiche </td><td class=\"t m0 xcd7 h9d y408b ff6 fs4b fc0 sc0 ls0 ws0\">Utile<span class=\"_ _567\"> </span></td><td class=\"t m0 xcd8 h9d y408c ff6 fs4b fc0 sc0 ls0 ws0\">Utile (per<span class=\"_ _2\"></span>-<span class=\"_ _567\"> </span></td><td class=\"t m0 xcd9 h9d y408d ff6 fs4b fc0 sc0 ls0 ws0\">Utile<span class=\"_ _567\"> </span></td><td class=\"t m0 xcda h9d y408e ff6 fs4b fc0 sc0 ls0 ws0\">Utile </td><td class=\"t m0 xcdb h9d y408e ff6 fs4b fc0 sc0 ls0 ws0\">Altre </td><td class=\"t m0 xcdc h9d y408f ff6 fs4b fc0 sc0 ls0 ws0\">Redditivit\u00e0 </td></tr><tr><td></td><td class=\"t m0 xcdd h9d y4090 ff6 fs4b fc0 sc0 ls78 ws300\">disponibilit\u00e0 </td><td class=\"t m0 xcde h9e y4090 ffb fs4b fc0 sc0 ls0 ws0\">finanziarie </td><td class=\"t m0 xcdf h9e y4090 ffb fs4b fc0 sc0 ls0 ws0\">finanziarie </td><td class=\"t m0 xce0 h9e y4090 ffb fs4b fc0 sc0 ls0 ws0\">finanziarie </td><td class=\"t m0 xce1 h9d y4090 ff6 fs4b fc0 sc0 ls0 ws0\">non<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xce2 h9d y4090 ff6 fs4b fc0 sc0 ls0 ws0\">interesse<span class=\"_ _567\"> </span></td><td class=\"t m0 xce3 h9d y4090 ff6 fs4b fc0 sc0 ls0 ws0\">e riprese </td><td class=\"t m0 xce4 h9d y4091 ff6 fs4b fc0 sc0 ls0 ws0\">(perdita) </td><td class=\"t m0 xcd8 h9d y4092 ff6 fs4b fc0 sc0 ls0 ws0\">dita) della </td><td class=\"t m0 xce5 h9d y4093 ff6 fs4b fc0 sc0 ls0 ws0\">(perdita) </td><td class=\"t m0 xce6 h9d y4094 ff6 fs4b fc0 sc0 ls0 ws0\">(perdita) </td><td class=\"t m0 xce7 h9d y4094 ff6 fs4b fc0 sc0 ls0 ws0\">componenti </td><td class=\"t m0 xce8 h9d y4095 ff6 fs4b fc0 sc0 ls0 ws0\">complessiva </td></tr><tr><td></td><td class=\"t m0 xccf h9d y4096 ff6 fs4b fc0 sc0 ls78 ws300\">liquide<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 xce9 h9e y4096 ffb fs4b fc0 sc0 ls0 ws0\">finanziarie </td><td></td><td></td><td class=\"t m0 xcea h9d y4096 ff6 fs4b fc0 sc0 ls0 ws0\">di valore </td><td class=\"t m0 xcd7 h9d y4097 ff6 fs4b fc0 sc0 ls0 ws0\">della </td><td class=\"t m0 xceb h9d y4098 ff6 fs4b fc0 sc0 ls0 ws0\">operativit\u00e0 </td><td class=\"t m0 xcec h9d y4099 ff6 fs4b fc0 sc0 ls0 ws0\">dei gruppi </td><td class=\"t m0 xced h9d y409a ff6 fs4b fc0 sc0 ls0 ws0\">d'esercizio<span class=\"_ _567\"> </span></td><td class=\"t m0 xce7 h9d y409a ff6 fs4b fc0 sc0 ls0 ws0\">reddituali al </td><td class=\"t m0 xcee h9d y409b ff6 fs4b fc0 sc0 ls0 ws0\">(3)<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 xcd6 h9d y409c ff6 fs4b fc0 sc0 ls0 ws0\">su attivit\u00e0 </td><td class=\"t m0 xcef h9d y409d ff6 fs4b fc0 sc0 ls0 ws0\">operativit\u00e0 </td><td class=\"t m0 xceb h9d y409e ff6 fs4b fc0 sc0 ls0 ws0\">corrente al </td><td class=\"t m0 xcf0 h9d y409f ff6 fs4b fc0 sc0 ls0 ws0\">di attivit\u00e0 </td><td></td><td class=\"t m0 xcf1 h9d y40a0 ff6 fs4b fc0 sc0 ls0 ws0\">netto delle </td><td class=\"t m0 xcf2 h9d y40a1 ff6 fs4b fc0 sc0 ls0 ws0\">=<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 xcf3 h9d y40a2 ff6 fs4b fc0 sc0 ls0 ws0\">materiali e </td><td class=\"t m0 xcef h9d y40a3 ff6 fs4b fc0 sc0 ls0 ws0\">corrente al </td><td class=\"t m0 xceb h9d y40a4 ff6 fs4b fc0 sc0 ls0 ws0\">netto delle </td><td class=\"t m0 xcec h9d y40a5 ff6 fs4b fc0 sc0 ls0 ws0\">in via di di-<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xcf4 h9d y40a6 ff6 fs4b fc0 sc0 ls0 ws0\">imposte </td><td class=\"t m0 xcf5 h9d y40a7 ff6 fs4b fc0 sc0 ls0 ws0\">(1) + (2)<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 xcf3 h9d y40a8 ff6 fs4b fc0 sc0 ls0 ws0\">immateriali<span class=\"_ _567\"> </span></td><td class=\"t m0 xcef h9d y40a9 ff6 fs4b fc0 sc0 ls0 ws0\">lordo delle </td><td class=\"t m0 xcf6 h9d y40aa ff6 fs4b fc0 sc0 ls0 ws0\">imposte<span class=\"_ _567\"> </span></td><td class=\"t m0 xcf7 h9d y40ab ff6 fs4b fc0 sc0 ls0 ws0\">smissione al </td><td></td><td class=\"t m0 xcf8 h9d y40ac ff6 fs4b fc0 sc0 ls0 ws0\">(2)<span class=\"_ _567\"> </span></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=\"t m0 xcf9 h9d y40ad ff6 fs4b fc0 sc0 ls0 ws0\">imposte<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xcec h9d y40ae ff6 fs4b fc0 sc0 ls0 ws0\">netto delle </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=\"t m0 xce5 h9d y40af ff6 fs4b fc0 sc0 ls0 ws0\">imposte<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 xcce h27 y40b0 ff6 fs16 fc0 sc0 ls0 ws0\">B.  Imprese sottoposte<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 xcfa h2c y40b1 ffb fs16 fc0 sc0 ls0 ws0\">ad influenza notevole<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y3de2 w317 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Anthilia Capital Partners SGR S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n xcfb y3de2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xcfc y3de2 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">8.549<span class=\"_ _567\"> </span></div></td><td class=\"c n xcfd y3de2 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.469<span class=\"_ _567\"> </span></div></td><td class=\"c n xcfe y3de2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">4.034<span class=\"_ _567\"> </span></div></td><td class=\"c n xcff y3de2 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.509<span class=\"_ _567\"> </span></div></td><td class=\"c n xd00 y3de2 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">16.100<span class=\"_ _567\"> </span></div></td><td class=\"c n xd01 y3de2 w322 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xd02 y3de2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xd03 y3de2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.430<span class=\"_ _567\"> </span></div></td><td class=\"c n xd04 y3de2 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.295<span class=\"_ _567\"> </span></div></td><td class=\"c n xd05 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd06 y3de2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.295<span class=\"_ _567\"> </span></div></td><td class=\"c n xd07 y3de2 w169 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">31<span class=\"_ _567\"> </span></div></td><td class=\"c n xd08 y3de2 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.326<span class=\"_ _567\"> </span></div></td></tr></table>a. <span class=\"_ _1\"> </span><span class=\"ff8 fc0\">la <span class=\"_ _9\"> </span>rappr<span class=\"_ _2\"></span>esentanza <span class=\"_ _1\"> </span>nel <span class=\"_ _9\"> </span>consiglio <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>amministrazione, <span class=\"_ _9\"> </span>o <span class=\"_ _24\"> </span>nell<span class=\"_ _b\"></span>\u2019organo <span class=\"_ _24\"> </span>equivalente, <span class=\"_ _9\"> </span>della<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>partecipata;<span class=\"_ _567\"> </span>b. <span class=\"_ _8\"></span><span class=\"fc0 ws1ae\">la partecipazione nel processo decisionale, inclusa la partecipazione alle decisioni in<span class=\"_ _567\"> </span></span><span class=\"fc0 ws1ae\"> </span>merito ai dividendi o ad altro tipo di distribuzione degli utili;<span class=\"_ _567\"> </span>c. <span class=\"_ _9\"> </span><span class=\"fc0\">la presenza di operazioni rilevanti tra l\u2019entit\u00e0 e la partecipata;<span class=\"_ _567\"> </span></span>d. <span class=\"_ _8\"></span><span class=\"fc0\">l\u2019interscambio di personale dirigente; o<span class=\"_ _567\"> </span></span>e. <span class=\"_ _24\"> </span><span class=\"fc0\">la messa a disposizione di informazioni tecniche essenziali.<span class=\"_ _567\"> </span></span>Con riferimento alla partecipazione in Anthilia Capital Management SGR S.p.A. (Anthilia), di cui<span class=\"_ _567\"> </span> Banco Desio ha sottoscritto un numero di azioni or<span class=\"_ _2\"></span>dinarie pari al 15% del capitale sociale della<span class=\"_ _567\"> </span> stessa, sono stati considerati i contenuti (i) degli accordi di partnership (accor<span class=\"_ _2\"></span>do d\u2019investimento<span class=\"_ _567\"> </span> e accordo <span class=\"_ _2\"></span>quadro commerciale) <span class=\"_ _2\"></span>sottoscritti in data 4 novembre <span class=\"_ _2\"></span>2021 tra Banco Desio, Anthilia<span class=\"_ _567\"> </span> e <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>sua <span class=\"_ _b\"></span>controllante <span class=\"_ _b\"></span>Anthilia <span class=\"_ _b\"></span>Holding <span class=\"_ _8\"></span>S.r<span class=\"_ _3\"></span>.l. <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>(ii) <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>patto <span class=\"_ _b\"></span>parasociale <span class=\"_ _8\"></span>sottoscritto <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>pari <span class=\"_ _8\"></span>data<span class=\"_ _567\"> </span> tra <span class=\"_ _2\"></span>Banco <span class=\"_ _2\"></span>Desio e <span class=\"_ _a\"></span>Anthilia Holding <span class=\"_ _2\"></span>S.r<span class=\"_ _3\"></span>.l. avente <span class=\"_ _a\"></span>ad oggetto <span class=\"_ _a\"></span>i diritti <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>gli <span class=\"_ _2\"></span>obblighi di <span class=\"_ _a\"></span>Banco Desio<span class=\"_ _567\"> </span> in relazione al governo societario della SGR e al trasferimento della pr<span class=\"_ _2\"></span>opria partecipazione.<span class=\"_ _567\"> </span> Dai <span class=\"_ _2\"></span>complessivi <span class=\"_ _2\"></span>contenuti <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>questi <span class=\"_ _2\"></span>accordi <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>stata <span class=\"_ _2\"></span>desunta <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>valenza <span class=\"_ _2\"></span>strategica della <span class=\"_ _a\"></span>relazione,<span class=\"_ _567\"> </span> qualificando <span class=\"_ _30\"> </span>il <span class=\"_ _30\"> </span>potere  d<span class=\"_ _b\"></span>i <span class=\"_ _30\"> </span>partecipare  alla <span class=\"_ _30\"> </span>determinazione <span class=\"_ _30\"> </span>delle <span class=\"_ _30\"> </span>politiche <span class=\"_ _30\"> </span>gestionali <span class=\"_ _30\"> </span>della<span class=\"_ _567\"> </span> partecipata <span class=\"_ _b\"></span>come <span class=\"_ _b\"></span>influenza <span class=\"_ _b\"></span>notevole <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>virt\u00f9, in <span class=\"_ _8\"></span>particolar<span class=\"_ _2\"></span>e, <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>peso sul <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>ocesso <span class=\"_ _b\"></span>decisionale<span class=\"_ _567\"> </span> attraverso la rappresentanza nel Consiglio di Amministrazione di Anthilia.<span class=\"_ _567\"> </span>7.8 Impegni riferiti a partecipazioni in societ\u00e0 sottoposte ad influenza notevole<span class=\"_ _567\"> </span>Modifiche e aggiornamenti del patto parasociale con Anthilia Holding<span class=\"_ _567\"> </span>In considerazione della recipr<span class=\"_ _2\"></span>oca soddisfazione per i risultati complessivi derivanti dalla<span class=\"_ _567\"> </span> Partnership, le Parti hanno avviato interlocuzioni volte a rinnovare gli accor<span class=\"_ _2\"></span>di raggiunti nel 2021<span class=\"_ _567\"> </span> con rifermento alla Partnership e sottoscritto, in data 28 gennaio 2025, un accordo volto ad<span class=\"_ _567\"> </span> estendere <span class=\"_ _3\"></span>i <span class=\"_ _a\"></span>termini <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>esercizio <span class=\"_ _3\"></span>dell\u2019Opzione <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>endita <span class=\"_ _a\"></span>BDB <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>dell\u2019Opzione <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>Acquisto <span class=\"_ _a\"></span>Anthilia,<span class=\"_ _567\"> </span> come previsti nell\u2019Accor<span class=\"_ _2\"></span>do di Investimento, sino al 31 marzo 2025.<span class=\"_ _567\"> </span>Con il successivo accordo del 31 marzo 2025 (l\u2019\u201cAccor<span class=\"_ _2\"></span>do\u201d), le Parti hanno pertanto disciplinato i<span class=\"_ _567\"> </span> termini e le condizioni per il rinnovo della Partnership e, conseguentemente, in pari data hanno<span class=\"_ _567\"> </span> rinnovato e sottoscritto l\u2019Accordo Quadr<span class=\"_ _2\"></span>o Commerciale, l\u2019Amendment al Patto Parasociale e<span class=\"_ _567\"> </span> 7.5 Partecipazioni: variazioni annue<span class=\"_ _567\"> </span>7.6 <span class=\"_ _b\"></span>V<span class=\"_ _2\"></span>alutazioni <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>assunzioni <span class=\"_ _b\"></span>significative <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>stabilire l\u2019esistenza <span class=\"_ _8\"></span>di controllo <span class=\"_ _b\"></span>congiunto <span class=\"_ _b\"></span>o<span class=\"_ _567\"> </span>influenza notevole<span class=\"_ _567\"> </span>In conformit\u00e0 al principio contabile IAS 28 Partecipazioni in societ\u00e0 collegate e joint venture,<span class=\"_ _567\"> </span>l\u2019influenza <span class=\"_ _b\"></span>notevole <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>il <span class=\"_ _b\"></span>potere <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>partecipare <span class=\"_ _b\"></span>alla <span class=\"_ _8\"></span>determinazione <span class=\"_ _b\"></span>delle <span class=\"_ _8\"></span>politiche <span class=\"_ _b\"></span>finanziarie <span class=\"_ _8\"></span>e<span class=\"_ _567\"> </span>gestionali della partecipata senza averne il controllo o il contr<span class=\"_ _2\"></span>ollo congiunto. Lo IAS 28 introduce<span class=\"_ _567\"> </span>altres\u00ec <span class=\"_ _b\"></span>una <span class=\"_ _8\"></span>presunzione <span class=\"_ _b\"></span>relativa <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>influenza <span class=\"_ _b\"></span>notevole <span class=\"_ _8\"></span>ogniqualvolta <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>partecipante <span class=\"_ _8\"></span>possegga<span class=\"_ _567\"> </span>\u2013 direttamente o indir<span class=\"_ _2\"></span>ettamente \u2013 una percentuale di diritti di voto pari o superiore al 20%. In<span class=\"_ _567\"> </span>presenza di una partecipazione pari o superior<span class=\"_ _2\"></span>e al 20% sar\u00e0 onere della partecipante dimostrare<span class=\"_ _567\"> </span>l\u2019eventuale <span class=\"_ _a\"></span>assenza <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>influenza <span class=\"_ _a\"></span>notevole. <span class=\"_ _2\"></span>Di <span class=\"_ _2\"></span>contro, <span class=\"_ _a\"></span>laddove <span class=\"_ _a\"></span>la <span class=\"_ _2\"></span>partecipazione <span class=\"_ _2\"></span>risulti <span class=\"_ _2\"></span>inferiore <span class=\"_ _a\"></span>al<span class=\"_ _567\"> </span>20%, sar\u00e0 onere della partecipante dimostrar<span class=\"_ _2\"></span>e l\u2019esistenza di influenza notevole.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019esistenza <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>influenza <span class=\"_ _9\"> </span>notevole <span class=\"_ _9\"> </span>\u00e8 <span class=\"_ _1\"> </span>solitamente <span class=\"_ _9\"> </span>segnalata <span class=\"_ _9\"> </span>dal <span class=\"_ _1\"> </span>verificarsi <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>una <span class=\"_ _1\"> </span>o <span class=\"_ _9\"> </span>pi\u00f9 <span class=\"_ _9\"> </span>delle<span class=\"_ _567\"> </span>seguenti circostanze:<span class=\"_ _567\"> </span><table class=\"s w323 h1d9\" id=\"_f81d961f-af65-4cae-9f8d-2d0da07b49a9\"><tr><td></td><td class=\"c n xd09 y40b2 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n xd0a y40b2 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40b3 w324 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">A. Esistenze iniziali<span class=\"_ _567\"> </span></div></td><td class=\"c n xd0b y40b3 w16e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">5.134<span class=\"_ _567\"> </span></div></td><td class=\"c n xd0c y40b3 w16e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">5.015<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40b4 w325 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. Aumenti<span class=\"_ _567\"> </span></div></td><td class=\"c n xd0d y40b4 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">569<span class=\"_ _567\"> </span></div></td><td class=\"c n xd0e y40b4 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">500<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y40b5 w326 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.1 Acquisti<span class=\"_ _567\"> </span></div></td><td class=\"c n xd0f y40b5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd10 y40b5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y40b6 w327 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.2 Riprese di valor<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></div></td><td class=\"c n xd11 y40b6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd12 y40b6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y40b7 w328 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.3 Rivalutazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xd13 y40b7 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">569<span class=\"_ _567\"> </span></div></td><td class=\"c n xd14 y40b7 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">500<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y40b8 w329 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.4 Altre variazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xd15 y40b8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd16 y40b8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40b9 w32a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">C. Diminuzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xd0d y40b9 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">542<span class=\"_ _567\"> </span></div></td><td class=\"c n xd0e y40b9 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">381<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y40ba w32b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.1 V<span class=\"_ _2\"></span>endite<span class=\"_ _567\"> </span></div></td><td class=\"c n xd11 y40ba w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd12 y40ba w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y40bb w32c h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">C.2 Rettifiche di valore<span class=\"_ _567\"> </span></div></td><td class=\"c n xd17 y40bb w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd18 y40bb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y40bc w32d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.3 Svalutazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xd19 y40bc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd1a y40bc w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y40bd w32e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.4 Altre V<span class=\"_ _a\"></span>ariazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xd1b y40bd w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">542<span class=\"_ _567\"> </span></div></td><td class=\"c n xd1c y40bd w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">381<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40be w32f h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">D. Rimanenze finali<span class=\"_ _567\"> </span></div></td><td class=\"c n xd1d y40be w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.161<span class=\"_ _567\"> </span></div></td><td class=\"c n xd1e y40be w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.134<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40bf w330 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">E. Rivalutazioni totali<span class=\"_ _567\"> </span></div></td><td class=\"c n xd1f y40bf w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">296<span class=\"_ _567\"> </span></div></td><td class=\"c n xd20 y40bf w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">269<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40c0 w331 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">F<span class=\"_ _3\"></span>. Rettifiche totali<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xd21 y40c0 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table>Per la predisposizione del pr<span class=\"_ _2\"></span>esente bilancio si \u00e8 provveduto all\u2019esecuzione dei test d\u2019impairment<span class=\"_ _567\"> </span>tenuto <span class=\"_ _a\"></span>conto <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>previsioni <span class=\"_ _a\"></span>economico-finanziarie <span class=\"_ _a\"></span>(i) <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>Piano <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _2\"></span>2025-2027 <span class=\"_ _a\"></span>approvato<span class=\"_ _567\"> </span>dal Consiglio di Amministrazione di Anthilia Capital Partners SGR in data 12 marzo 2025, e (ii)<span class=\"_ _567\"> </span>delle pi\u00f9 recenti pr<span class=\"_ _2\"></span>evisioni disponibili circa lo scenario macroeconomico atteso al 2030.<span class=\"_ _567\"> </span>In particolare, ai sensi del citato IAS 36 e in applicazione della Policy d\u2019impairment, il valor<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span>recuperabile delle partecipazioni \u00e8 stato determinato, laddove non \u00e8 risultato disponibile il fair<span class=\"_ _567\"> </span>value derivante da transazioni riguardanti il tar<span class=\"_ _2\"></span>get oggetto d\u2019impairment o da transazioni di<span class=\"_ _567\"> </span>mercato riguar<span class=\"_ _2\"></span>danti target similari, facendo riferimento al valore d\u2019uso. Per la determinazione<span class=\"_ _567\"> </span>del <span class=\"_ _8\"></span>valor<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>d\u2019uso <span class=\"_ _8\"></span>lo <span class=\"_ _8\"></span>IAS <span class=\"_ _b\"></span>36 <span class=\"_ _8\"></span>prevede <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>possibilit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>utilizzare <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>metodo <span class=\"_ _8\"></span>finanziario <span class=\"_ _8\"></span>conosciuto<span class=\"_ _567\"> </span>nella dottrina come Discounted Cash Flow<span class=\"_ _2\"></span>. T<span class=\"_ _7d\"></span>ale modello individua il valore d\u2019uso di una CGU<span class=\"_ _567\"> </span>o di <span class=\"_ _2\"></span>un\u2019azienda tramite <span class=\"_ _2\"></span>la stima <span class=\"_ _2\"></span>dei flussi di <span class=\"_ _2\"></span>cassa (operativi) <span class=\"_ _2\"></span>futuri da <span class=\"_ _2\"></span>essa generati, <span class=\"_ _2\"></span>attualizzati<span class=\"_ _567\"> </span>secondo un appropriato tasso, in funzione dell\u2019ar<span class=\"_ _2\"></span>co temporale esplicito in cui s\u2019ipotizza saranno<span class=\"_ _567\"> </span>conseguiti.<span class=\"_ _567\"> </span>Nella <span class=\"_ _b\"></span>prassi <span class=\"_ _b\"></span>operativa, <span class=\"_ _8\"></span>nel <span class=\"_ _b\"></span>caso <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>aziende <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>credito <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>finanziarie <span class=\"_ _8\"></span>si <span class=\"_ _b\"></span>ricorre <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>Free <span class=\"_ _b\"></span>Cash <span class=\"_ _b\"></span>Flow<span class=\"_ _567\"> </span>to <span class=\"_ _b\"></span>Equity <span class=\"_ _8\"></span>(FCFE), <span class=\"_ _b\"></span>noto <span class=\"_ _8\"></span>nel <span class=\"_ _b\"></span>mondo <span class=\"_ _b\"></span>anglosassone <span class=\"_ _8\"></span>come <span class=\"_ _b\"></span>Dividend <span class=\"_ _8\"></span>Discount <span class=\"_ _b\"></span>Model <span class=\"_ _8\"></span>(DDM) <span class=\"_ _b\"></span>nella<span class=\"_ _567\"> </span>versione Excess Capital. T<span class=\"_ _3\"></span>ale metodologia determina il valore di un\u2019azienda sulla base dei<span class=\"_ _567\"> </span>flussi <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>cassa <span class=\"_ _b\"></span>futuri <span class=\"_ _b\"></span>che <span class=\"_ _8\"></span>sar\u00e0 <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>grado <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>distribuir<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>ai <span class=\"_ _b\"></span>suoi <span class=\"_ _b\"></span>azionisti, <span class=\"_ _8\"></span>senza <span class=\"_ _b\"></span>intaccare <span class=\"_ _b\"></span>gli <span class=\"_ _8\"></span>assets<span class=\"_ _567\"> </span>necessari a sostenere lo sviluppo atteso e nel rispetto delle r<span class=\"_ _2\"></span>egolamentazioni sul capitale<span class=\"_ _567\"> </span>imposte <span class=\"_ _24\"></span>dall\u2019Autorit\u00e0 <span class=\"_ _24\"> </span>di <span class=\"_ _24\"> </span>Vigilanza, <span class=\"_ _24\"></span>scontati <span class=\"_ _24\"> </span>ad <span class=\"_ _24\"> </span>un <span class=\"_ _24\"> </span>tasso <span class=\"_ _1\"> </span>che <span class=\"_ _24\"></span>esprime <span class=\"_ _24\"></span>lo <span class=\"_ _24\"> </span>specifico <span class=\"_ _24\"> </span>rischio <span class=\"_ _24\"> </span>del<span class=\"_ _567\"> </span>capitale. Si noti peraltro che, nonostante l\u2019espr<span class=\"_ _2\"></span>essione Dividend Discount Model richiami la<span class=\"_ _567\"> </span>parola dividendo, <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>flussi <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>cassa <span class=\"_ _b\"></span>considerati <span class=\"_ _b\"></span>dal <span class=\"_ _b\"></span>modello non <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>dividendi <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>prevede<span class=\"_ _567\"> </span>verranno <span class=\"_ _a\"></span>distribuiti <span class=\"_ _2\"></span>agli <span class=\"_ _a\"></span>azionisti, <span class=\"_ _2\"></span>ma <span class=\"_ _a\"></span>i <span class=\"_ _2\"></span>flussi <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>cassa <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>cui <span class=\"_ _2\"></span>un <span class=\"_ _a\"></span>azionista <span class=\"_ _2\"></span>potenzialmente <span class=\"_ _a\"></span>potrebbe<span class=\"_ _567\"> </span>beneficiare <span class=\"_ _3\"></span>nel <span class=\"_ _a\"></span>rispetto <span class=\"_ _2\"></span>dei <span class=\"_ _a\"></span>limiti <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>dotazioni <span class=\"_ _2\"></span>patrimoniali <span class=\"_ _a\"></span>richieste <span class=\"_ _a\"></span>dall\u2019operativit\u00e0 <span class=\"_ _a\"></span>aziendale.<span class=\"_ _567\"> </span>Si precisa, inoltr<span class=\"_ _2\"></span>e, che le metodologie, gli assunti e gli esiti della procedura di impairment test<span class=\"_ _567\"> </span>delle <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>intangibili <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>dell\u2019avviamento, <span class=\"_ _1d\"></span>definiti <span class=\"_ _8\"></span>dal <span class=\"_ _1d\"></span>management, <span class=\"_ _1d\"></span>sono <span class=\"_ _1d\"></span>stati <span class=\"_ _1d\"></span>approvati <span class=\"_ _8\"></span>dal<span class=\"_ _567\"> </span>Consiglio di Amministrazione preliminarmente all\u2019appr<span class=\"_ _2\"></span>ovazione del bilancio consolidato.<span class=\"_ _567\"> </span>Il test d\u2019impairment \u00e8 stato conseguentemente effettuato sulla collegata Anthilia Capital<span class=\"_ _567\"> </span>Partners SGR S.p.A. base dei criteri e delle assunzioni di seguito illustrati.<span class=\"_ _567\"> </span>a.<span class=\"_ _567\"> </span>Criterio di stima del valore r<span class=\"_ _2\"></span>ecuperabile (Impairment)<span class=\"_ _567\"> </span>Per il criterio di stima del valore r<span class=\"_ _2\"></span>ecuperabile della Partecipazione si fa riferimento al<span class=\"_ _567\"> </span>cosiddetto valore d\u2019uso (equity value) per le banche e gli intermediari finanziari.<span class=\"_ _567\"> </span>il nuovo Contratto di Opzione. Nell\u2019ambito del rinnovo della Partnership le Parti hanno, tra<span class=\"_ _567\"> </span>l\u2019altro, stabilito:<span class=\"_ _567\"> </span>i. <span class=\"_ _258\"> </span><span class=\"ff8 fc0\">la <span class=\"_ _1\"> </span>revoca <span class=\"_ _24\"> </span>dell<span class=\"_ _b\"></span>\u2018aumento <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>capitale <span class=\"_ _1\"> </span>a <span class=\"_ _1\"> </span>servizio <span class=\"_ _1\"> </span>dei <span class=\"_ _1\"> </span>Warrant <span class=\"_ _24\"> </span>Anthilia <span class=\"_ _1\"> </span>SGR <span class=\"_ _9\"> </span>2022-2025 <span class=\"_ _24\"> </span>e<span class=\"_ _567\"> </span></span>previo lor<span class=\"_ _2\"></span>o annullamento, l\u2019emissione, e l\u2019assegnazione a Banco Desio, di n. 842.578<span class=\"_ _567\"> </span>warrant (i \u201cW<span class=\"_ _2\"></span>arrant Anthilia SGR 2025-2028\u201d) convertibili in un numero variabile di azioni<span class=\"_ _567\"> </span>ordinarie della Societ\u00e0 in funzione del raggiungimento degli obiettivi di Raccolta Netta<span class=\"_ _567\"> </span>prodotta da Banco Desio <span class=\"_ _b\"></span>dal 1\u00b0 gennaio <span class=\"_ _b\"></span>2025 al 31 <span class=\"_ _b\"></span>dicembre 2027 previsti nel relativo<span class=\"_ _567\"> </span>regolamento (il \u201cRegolamento W<span class=\"_ _a\"></span>arrant Ant<span class=\"_ _b\"></span>hilia SGR 2025-2028\u201d), con contestuale<span class=\"_ _567\"> </span>deliberazione dell\u2019Aumento di Capitale W<span class=\"_ _2\"></span>arrant;<span class=\"_ _567\"> </span>ii. <span class=\"_ _9\"> </span><span class=\"ff8 fc0\">la <span class=\"_ _1\"> </span>concessione <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>opzioni <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>vendita <span class=\"_ _1\"> </span>e <span class=\"_ _9\"> </span>acquisto, <span class=\"_ _1\"> </span>rispettivamente <span class=\"_ _1\"> </span>in <span class=\"_ _9\"> </span>favor<span class=\"_ _2\"></span>e <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>Banco<span class=\"_ _567\"> </span></span>Desio e <span class=\"_ _b\"></span>Anthilia <span class=\"_ _b\"></span>Holding, <span class=\"_ _b\"></span>sull\u2019intera partecipazione <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>volta <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>volta detenuta <span class=\"_ _b\"></span>da <span class=\"_ _b\"></span>Banco<span class=\"_ _567\"> </span>Desio nella Societ\u00e0, esercitabili in caso di mancato raggiungimento di taluni obiettivi<span class=\"_ _567\"> </span>di Raccolta Netta prodotta da Banco Desio dal 1\u00b0 gennaio 2025 al 31 dicembr<span class=\"_ _2\"></span>e 2027;<span class=\"_ _567\"> </span>iii. <span class=\"ff8 fc0\">la <span class=\"_ _b\"></span>conferma <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>una <span class=\"_ _8\"></span>opzione <span class=\"_ _b\"></span>call <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>favor<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>Ant<span class=\"_ _b\"></span>hilia <span class=\"_ _b\"></span>Holding <span class=\"_ _8\"></span>sull\u2019intera <span class=\"_ _8\"></span>partecipazione<span class=\"_ _567\"> </span></span>di volta in volta detenuta da Banco Desio nella Societ\u00e0, esercitabile nell\u2019ipotesi in cui si<span class=\"_ _567\"> </span>verificasse un cambio di controllo su Banco Desio durante la Partnership.<span class=\"_ _567\"> </span>7.9 Restrizioni significative<span class=\"_ _567\"> </span>Non si <span class=\"_ _b\"></span>rilevano restrizioni significative <span class=\"_ _b\"></span>(per <span class=\"_ _b\"></span>esempio restrizioni legali, <span class=\"_ _b\"></span>contrattuali e <span class=\"_ _b\"></span>normative)<span class=\"_ _567\"> </span>alla capacit\u00e0 della societ\u00e0 collegata di trasferire fondi alla Capogruppo sotto forma di dividendi,<span class=\"_ _567\"> </span>di rimborsi di prestiti o anticipazioni concessi dalla Capogruppo.<span class=\"_ _567\"> </span>7.10 Altre informazioni<span class=\"_ _567\"> </span>7.10.1 Il test di impairment delle partecipazioni<span class=\"_ _567\"> </span>Secondo le disposizioni dello IAS 36 e tenuto conto delle indicazioni richiamate dal documento<span class=\"_ _567\"> </span>congiunto Banca d\u2019Italia/Consob/Isvap del 3 marzo 2010, si riporta di seguito l\u2019informativa<span class=\"_ _567\"> </span>relativa al test di impairment ef<span class=\"_ _2\"></span>fettuato sulle partecipazioni.<span class=\"_ _567\"> </span>Il <span class=\"_ _2\"></span>processo <span class=\"_ _a\"></span>di impairment <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _2\"></span>finalizzato <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>verificare <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>valore <span class=\"_ _a\"></span>contabile (carrying <span class=\"_ _a\"></span>amount) <span class=\"_ _2\"></span>delle<span class=\"_ _567\"> </span>partecipazioni non sia superiore al r<span class=\"_ _2\"></span>elativo valore recuperabile (r<span class=\"_ _2\"></span>ecoverable amount), inteso<span class=\"_ _567\"> </span>come il maggiore fra il valor<span class=\"_ _2\"></span>e ritraibile dall\u2019uso continuato (value in use, o valore d\u2019uso) e il<span class=\"_ _567\"> </span>possibile prezzo di cessione sul mer<span class=\"_ _2\"></span>cato (fair value al netto dei costi di vendita, o valore di<span class=\"_ _567\"> </span>scambio) della partecipazione stessa.<span class=\"_ _567\"> </span>canonica della \u201crendita perpetua\u201d.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019equity <span class=\"_ _77\"> </span>value <span class=\"_ _30\"> </span>della <span class=\"_ _77\"> </span>Partecipazione, <span class=\"_ _30\"> </span>determinato, <span class=\"_ _77\"> </span>alla <span class=\"_ _77\"> </span>data <span class=\"_ _30\"> </span>di <span class=\"_ _77\"> </span>ef<span class=\"_ _2\"></span>fettuazione <span class=\"_ _77\"> </span>delle<span class=\"_ _567\"> </span>rilevazioni, <span class=\"_ _2\"></span>in base <span class=\"_ _a\"></span>alla pr<span class=\"_ _2\"></span>ocedura sopra <span class=\"_ _a\"></span>delineata, viene <span class=\"_ _2\"></span>quindi <span class=\"_ _2\"></span>confrontato <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>il valor<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span>d\u2019iscrizione <span class=\"_ _3\"></span>a <span class=\"_ _a\"></span>bilancio <span class=\"_ _a\"></span>della <span class=\"_ _3\"></span>specifica <span class=\"_ _a\"></span>Partecipazione, <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>l\u2019obiettivo <span class=\"_ _3\"></span>esclusivo <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>verificare<span class=\"_ _567\"> </span>l\u2019eventuale perdita di valor<span class=\"_ _2\"></span>e.<span class=\"_ _567\"> </span>b.<span class=\"_ _567\"> </span>Parametri di valutazione utilizzati e determinazioni del test<span class=\"_ _567\"> </span>Di seguito sono riportati le principali assumption utilizzate per i test d\u2019impairment.<span class=\"_ _567\"> </span>Dal test d\u2019impairment svolto non \u00e8 emersa la necessit\u00e0 di effettuar<span class=\"_ _2\"></span>e alcuna svalutazione<span class=\"_ _567\"> </span>per la summenzionata partecipazione.<span class=\"_ _567\"> </span>Si sottolinea che i parametri e le informazioni considerate nello sviluppo del test<span class=\"_ _567\"> </span>d\u2019impairment <span class=\"_ _1d\"></span>sono <span class=\"_ _24\"></span>influenzati <span class=\"_ _1d\"></span>dalla <span class=\"_ _24\"></span>congiuntura <span class=\"_ _1d\"></span>economica <span class=\"_ _24\"></span>e <span class=\"_ _1d\"></span>dei <span class=\"_ _24\"></span>mercati <span class=\"_ _8\"></span>finanziari <span class=\"_ _24\"> </span>e<span class=\"_ _567\"> </span>potrebber<span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>subire <span class=\"_ _2\"></span>modifiche/variazioni, <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>oggi <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>prevedibili, <span class=\"_ _a\"></span>con <span class=\"_ _2\"></span>conseguenti ef<span class=\"_ _2\"></span>fetti<span class=\"_ _567\"> </span>sulle <span class=\"_ _24\"></span>principali <span class=\"_ _24\"></span>assumption <span class=\"_ _24\"></span>considerate <span class=\"_ _24\"></span>e <span class=\"_ _1d\"></span>dunque, <span class=\"_ _24\"> </span>potenzialmente, <span class=\"_ _24\"> </span>anche <span class=\"_ _24\"> </span>sui <span class=\"_ _24\"> </span>risultati<span class=\"_ _567\"> </span>che <span class=\"_ _2\"></span>negli <span class=\"_ _2\"></span>esercizi <span class=\"_ _2\"></span>futuri <span class=\"_ _2\"></span>potrebbero <span class=\"_ _a\"></span>risultare <span class=\"_ _2\"></span>diversi rispetto <span class=\"_ _a\"></span>a quelli <span class=\"_ _a\"></span>esposti nel <span class=\"_ _a\"></span>presente<span class=\"_ _567\"> </span>documento di bilancio.<span class=\"_ _567\"> </span>c.<span class=\"_ _567\"> </span>Analisi di sensitivit\u00e0<span class=\"_ _567\"> </span>Poich\u00e9 la valutazione d\u2019impairment \u00e8 resa particolarmente complessa dall\u2019attuale<span class=\"_ _567\"> </span>contesto <span class=\"_ _3\"></span>macroeconomico <span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>mercato <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>dalla <span class=\"_ _a\"></span>conseguente <span class=\"_ _a\"></span>difficolt\u00e0 <span class=\"_ _3\"></span>nella <span class=\"_ _a\"></span>formulazione<span class=\"_ _567\"> </span>di previsioni cir<span class=\"_ _2\"></span>ca la redditivit\u00e0 futura di lungo periodo, a supporto del test effettuato<span class=\"_ _567\"> </span>viene condotto un ulteriore \u201cstr<span class=\"_ _2\"></span>ess test\u201d ipotizzando il cambiamento dei principali<span class=\"_ _567\"> </span>parametri utilizzati nell\u2019ambito della procedura di impairment test.<span class=\"_ _567\"> </span><table class=\"s w332 h1da\" id=\"_67e06f7a-5c92-417e-ae13-33225eb58d8d\"><tr><td class=\"t m0 xd23 h27 y40c1 ff6 fs16 fc0 sc0 ls0 ws0\">Legal </td><td class=\"c n xd24 y40c2 w333 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Modello<span class=\"_ _567\"> </span></div></td><td class=\"c n xd25 y40c2 w334 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Base dati<span class=\"_ _567\"> </span></div></td><td class=\"c n xd26 y40c2 w335 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">CAGR<span class=\"_ _567\"> </span></div></td><td class=\"c n xd27 y40c2 w336 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Ke<span class=\"_ _567\"> </span></div></td><td class=\"c n xd28 y40c2 w337 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">g<span class=\"_ _567\"> </span></div></td><td class=\"c n xd29 y40c2 w338 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Flussi</div></td><td class=\"t m0 xd2a h27 y40c1 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>er 1 Ratio </td></tr><tr><td class=\"t m0 xd23 h27 y40c3 ff6 fs16 fc0 sc0 ls0 ws0\">entity<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 xd2b h27 y40c3 ff6 fs16 fc0 sc0 ls11 ws20f\">RWA<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 xd2c h27 y40c3 ff6 fs16 fc0 sc0 ls0 ws0\">Piano<span class=\"_ _567\"> </span></td><td class=\"t m0 xd2a h27 y40c3 ff6 fs16 fc0 sc0 ls0 ws0\">(**)<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 xd23 h28 y40c4 ff9 fs16 fc0 sc0 ls0 ws0\">Anthilia Capital </td><td></td><td class=\"t m0 xd2d h28 y40c4 ff9 fs16 fc0 sc0 ls0 ws0\">Piano di attivit\u00e0 </td><td></td><td></td><td></td><td class=\"t m0 xd2c h28 y40c5 ff9 fs16 fc0 sc0 ls0 ws0\">Risultati </td><td></td></tr><tr><td class=\"t m0 xd23 h28 y40c6 ff9 fs16 fc0 sc0 ls0 ws0\">Partners SGR </td><td class=\"t m0 xd2e h28 y40c6 ff9 fs16 fc0 sc0 ls0 ws0\">DDM<span class=\"_ _567\"> </span></td><td class=\"t m0 xd2d h28 y40c6 ff9 fs16 fc0 sc0 ls0 ws0\">2025-2027 </td><td class=\"c n xd2f y40c7 w256 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3,80%<span class=\"_ _567\"> </span></div></td><td class=\"c n xd30 y40c7 w339 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10,21%<span class=\"_ _567\"> </span></div></td><td class=\"c n xd31 y40c7 w256 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1,92%</div></td><td class=\"t m0 xd2c h28 y40c8 ff9 fs16 fc0 sc0 ls0 ws0\">Netti<span class=\"_ _567\"> </span></td><td class=\"t m0 xd2a h28 y40c6 ff9 fs16 fc0 sc0 ls0 ws0\">10,60%<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 xd23 h28 y40c9 ff9 fs16 fc0 sc0 ls0 ws0\">S.p.A. (collegata)<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xd2d h28 y40c9 ff9 fs16 fc0 sc0 ls0 ws0\">esteso al 2030 (*)<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr></table>(*) Previsioni a 5 anni, appr<span class=\"_ _2\"></span>ovate dal Consiglio di Amministrazione in data 10 febbraio 2026, che sono state svi-<span class=\"_ _567\"> </span>luppate dal management di Banco Desio tenuto conto del Piano di attivit\u00e0 2025-2027 approvato dal Consiglio<span class=\"_ _567\"> </span>di Amministrazione della SGR in data 12 marzo 2025 e delle pi\u00f9 recenti pr<span class=\"_ _2\"></span>evisioni disponibili circa lo scenario<span class=\"_ _567\"> </span>macroeconomico atteso al 2030.<span class=\"_ _567\"> </span>(**) Per Anthilia SGR \u00e8 stato considerato il capitale allocato target stimato considerando il requisito r<span class=\"_ _2\"></span>elativo agli<span class=\"_ _567\"> </span>\u201cAltri rischi\u201d<span class=\"_ _567\"> </span>Arco temporale \u201cesplicito\u201d per la determinazione dei flussi di cassa futuri<span class=\"_ _567\"> </span>Viene considerato l\u2019ar<span class=\"_ _2\"></span>co temporale riconducibile al Piano di attivit\u00e0 2025-2027 per<span class=\"_ _567\"> </span>Anthilia Capital Partners SGR, nonch\u00e9 l\u2019ulteriore sviluppo di tali piani, curato dal<span class=\"_ _567\"> </span>Management di Banco Desio ed approvato dal Consiglio di Amministrazione in data<span class=\"_ _567\"> </span>10 <span class=\"_ _1d\"></span>febbraio <span class=\"_ _1d\"></span>2026, <span class=\"_ _1d\"></span>con <span class=\"_ _1d\"></span>proiezioni <span class=\"_ _1d\"></span>prudenti <span class=\"_ _1d\"></span>dei <span class=\"_ _1d\"></span>risultati <span class=\"_ _24\"></span>futuri <span class=\"_ _1d\"></span>fino <span class=\"_ _1d\"></span>a <span class=\"_ _1d\"></span>ricomprendere <span class=\"_ _8\"></span>un<span class=\"_ _567\"> </span>periodo di previsione esplicita di 5 anni, per ridurr<span class=\"_ _2\"></span>e le distorsioni ricollegabili all\u2019utilizzo<span class=\"_ _567\"> </span>del <span class=\"_ _3\"></span>solo <span class=\"_ _a\"></span>orizzonte <span class=\"_ _a\"></span>temporale <span class=\"_ _a\"></span>tipico <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>documento <span class=\"_ _a\"></span>di <span class=\"_ _3\"></span>pianificazione <span class=\"_ _a\"></span>strategica, <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>pu\u00f2<span class=\"_ _567\"> </span>risultare fortemente condizionato da una situazione sistemica che permane complessa<span class=\"_ _567\"> </span>per le incerte previsioni dello scenario macr<span class=\"_ _2\"></span>o economico per cui \u00e8 opportuno effettuare<span class=\"_ _567\"> </span>una normalizzazione dei risultati, al <span class=\"_ _2\"></span>fine di meglio esprimere le <span class=\"_ _2\"></span>effettive potenzialit\u00e0 nel<span class=\"_ _567\"> </span>medio/lungo periodo dell\u2019entit\u00e0 oggetto del test.<span class=\"_ _567\"> </span>Flussi finanziari<span class=\"_ _567\"> </span>Nella <span class=\"_ _2\"></span>valutazione delle <span class=\"_ _2\"></span>banche e <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>intermediari finanziari <span class=\"_ _2\"></span>viene utilizzato <span class=\"_ _a\"></span>l\u2019approccio<span class=\"_ _567\"> </span>\u201cequity <span class=\"_ _8\"></span>side\u201d, <span class=\"_ _1d\"></span>nell\u2019ambito <span class=\"_ _1d\"></span>della <span class=\"_ _1d\"></span>metodologia <span class=\"_ _8\"></span>DDM, <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>la <span class=\"_ _1d\"></span>determinazione <span class=\"_ _8\"></span>dell\u2019equity<span class=\"_ _567\"> </span>value <span class=\"_ _1\"> </span>in <span class=\"_ _9\"> </span>quanto, <span class=\"_ _1\"> </span>stante <span class=\"_ _9\"> </span>l\u2019attivit\u00e0 <span class=\"_ _1\"> </span>caratteristica <span class=\"_ _9\"> </span>d\u2019intermediazione <span class=\"_ _1\"> </span>dei <span class=\"_ _1\"> </span>fond<span class=\"_ _b\"></span>i <span class=\"_ _1\"> </span>(raccolta/<span class=\"_ _567\"> </span>impieghi), <span class=\"_ _2\"></span>risulta <span class=\"_ _2\"></span>particolarmente complesso <span class=\"_ _a\"></span>operare <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>distinzione <span class=\"_ _2\"></span>fra debiti <span class=\"_ _a\"></span>finanziari<span class=\"_ _567\"> </span>e <span class=\"_ _2\"></span>debiti operativi; <span class=\"_ _2\"></span>inoltre <span class=\"_ _2\"></span>nella versione <span class=\"_ _2\"></span>Excess <span class=\"_ _2\"></span>Capital, i <span class=\"_ _2\"></span>flussi <span class=\"_ _2\"></span>di cassa <span class=\"_ _2\"></span>disponibili per <span class=\"_ _a\"></span>gli<span class=\"_ _567\"> </span>azionisti <span class=\"_ _a\"></span>sono <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>flussi <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>cassa <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>cui <span class=\"_ _a\"></span>un <span class=\"_ _2\"></span>azionista <span class=\"_ _2\"></span>potrebbe <span class=\"_ _a\"></span>potenzialmente <span class=\"_ _a\"></span>beneficiare <span class=\"_ _2\"></span>nel<span class=\"_ _567\"> </span>rispetto dei limiti <span class=\"_ _2\"></span>delle dotazioni patrimoniali richieste <span class=\"_ _2\"></span>dall\u2019operativit\u00e0 aziendale, quindi<span class=\"_ _567\"> </span>tengono in debita considerazione l\u2019assorbimento del patrimonio di vigilanza.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>asso di attualizzazione<span class=\"_ _567\"> </span>Nella <span class=\"_ _7d\"></span>valutazione <span class=\"_ _7d\"></span>delle <span class=\"_ _3\"></span>banche <span class=\"_ _7d\"></span>e <span class=\"_ _3\"></span>degli <span class=\"_ _7d\"></span>intermediari <span class=\"_ _7d\"></span>finanziari <span class=\"_ _3\"></span>si <span class=\"_ _7d\"></span>fa <span class=\"_ _3\"></span>riferimento <span class=\"_ _7d\"></span>al <span class=\"_ _7d\"></span>cosiddet<span class=\"_ _b\"></span>to<span class=\"_ _567\"> </span>costo del capitale Ke (cost of equity).<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>asso di crescita dei flussi oltre l\u2019ar<span class=\"_ _2\"></span>co temporale \u201cesplicito\u201d per la determinazione<span class=\"_ _567\"> </span>dei flussi di cassa futuri<span class=\"_ _567\"> </span>Viene considerato un tasso di cr<span class=\"_ _2\"></span>escita di lungo periodo in linea con le aspettative del<span class=\"_ _567\"> </span>tasso d\u2019inflazione a lungo termine.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>erminal V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span>Viene <span class=\"_ _9\"> </span>determinato  attraverso <span class=\"_ _38\"> </span>l\u2019applicazione  della <span class=\"_ _9\"> </span>formula  che <span class=\"_ _38\"> </span>si  ricollega <span class=\"_ _9\"> </span>a  quella<span class=\"_ _567\"> </span>Nella tabella sottostante sono riepilogati gli scostamenti percentuali o in punti per<span class=\"_ _2\"></span>centuali<span class=\"_ _567\"> </span>degli assunti di base necessari a render<span class=\"_ _2\"></span>e il valore recuperabile delle partecipazioni pari<span class=\"_ _567\"> </span>al loro valor<span class=\"_ _2\"></span>e d\u2019iscrizione in bilancio.<span class=\"_ _567\"> </span><table class=\"s w33a h1db\" id=\"_285299ae-c7d1-47bc-97c5-e86d31568552\"><tr><td class=\"c n x304 y40ca w1f0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Partecipazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xd33 y40ca w33b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Decremento in %<span class=\"_ _567\"> </span></div></td><td class=\"t m0 xd34 h28 y40cb ff9 fs16 fc0 sc0 ls0 ws0\">Incremento in p.b. del tasso </td></tr><tr><td></td><td class=\"t m0 xd35 h28 y40cc ff9 fs16 fc0 sc0 ls0 ws0\">dei Risultati </td><td class=\"t m0 xd34 h2c y40cc ff10 fs16 fc0 sc0 ls0 ws0\">di attualizzazione dei flussi di </td></tr><tr><td></td><td class=\"t m0 xd35 h28 y40cd ff9 fs16 fc0 sc0 ls0 ws0\">Netti futuri (RN)<span class=\"_ _567\"> </span></td><td class=\"t m0 xd34 h28 y40cd ff9 fs16 fc0 sc0 ls0 ws0\">cassa futuri (FCFE)<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 xd36 h28 y40ce ff9 fs16 fc0 sc0 ls0 ws0\">Anthilia Capital Partners </td><td class=\"c n xd37 y40cf w339 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">39,05%<span class=\"_ _567\"> </span></div></td><td class=\"c n xd38 y40cf wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">485<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xd36 h28 y40d0 ff9 fs16 fc0 sc0 ls0 ws0\">SGR S.p.A. (collegata)</td><td></td><td></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-683": {
   "value": "Sezione 9<span class=\"ff9\"> -</span> <span class=\"ff9\">Attivit\u00e0 materiali - voce 90 </span>9.1 Attivit\u00e0 materiali ad uso funzionale: composizione delle<span class=\"_ _567\"> </span>attivit\u00e0 valutate al costo<span class=\"_ _567\"> </span><table class=\"s w33c h1dc\" id=\"_2e85100b-3336-4226-8966-bf73e8ce134b\"><tr><td></td><td class=\"c n xd39 y40d1 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n xd3a y40d1 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y40d2 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x304 y40d3 w33d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 di propriet\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n xd3b y40d3 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">166.537<span class=\"_ _567\"> </span></div></td><td class=\"c n xd3c y40d3 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">170.286<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40d4 w33e h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) terreni<span class=\"_ _567\"> </span></div></td><td class=\"c n xd3d y40d4 wad h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">54.260<span class=\"_ _567\"> </span></div></td><td class=\"c n xd3e y40d4 w188 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">54.776<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40d5 w33f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) fabbricati<span class=\"_ _567\"> </span></div></td><td class=\"c n xd3f y40d5 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">92.945<span class=\"_ _567\"> </span></div></td><td class=\"c n xd40 y40d5 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">95.970<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40d6 w340 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">c) mobili<span class=\"_ _567\"> </span></div></td><td class=\"c n xd41 y40d6 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.873<span class=\"_ _567\"> </span></div></td><td class=\"c n xd42 y40d6 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.165<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40d7 w341 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">d) impianti elettronici<span class=\"_ _567\"> </span></div></td><td class=\"c n xd43 y40d7 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.115<span class=\"_ _567\"> </span></div></td><td class=\"c n xd44 y40d7 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.759<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40d8 w342 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">e) altre<span class=\"_ _567\"> </span></div></td><td class=\"c n xd45 y40d8 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">11.344<span class=\"_ _567\"> </span></div></td><td class=\"c n xd46 y40d8 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10.616<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40d9 w343 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Diritti d'uso acquisiti con il leasing<span class=\"_ _567\"> </span></div></td><td class=\"c n xd47 y40d9 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">52.159<span class=\"_ _567\"> </span></div></td><td class=\"c n xd48 y40d9 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">56.611<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40da w33e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) terreni<span class=\"_ _567\"> </span></div></td><td class=\"c n xd49 y40da w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd4a y40da w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40db w33f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) fabbricati<span class=\"_ _567\"> </span></div></td><td class=\"c n xd3f y40db wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">51.186<span class=\"_ _567\"> </span></div></td><td class=\"c n xd40 y40db wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">55.337<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40dc w340 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">c) mobili<span class=\"_ _567\"> </span></div></td><td class=\"c n xd4b y40dc w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd4c y40dc w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40dd w341 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">d) impianti elettronici<span class=\"_ _567\"> </span></div></td><td class=\"c n xd4d y40dd w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd4e y40dd w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40de w342 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">e) altre<span class=\"_ _567\"> </span></div></td><td class=\"c n xd4f y40de wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">973<span class=\"_ _567\"> </span></div></td><td class=\"c n xd50 y40de w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.274<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40df w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n xd51 y40df w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">218.696<span class=\"_ _567\"> </span></div></td><td class=\"c n xd52 y40df w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">226.897<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xd53 h28 y40e0 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: ottenute tramite l\u2019escussione delle garanzie </td><td class=\"c n xd54 y40c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd55 y40c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xd53 h28 y40e1 ff9 fs16 fc0 sc0 ls0 ws0\">ricevute<span class=\"_ _567\"> </span></td><td></td><td></td></tr></table><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs8a1\">Il <span class=\"_ _2\"></span>criterio <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>valutazione <span class=\"_ _2\"></span>utilizzato <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>terreni <span class=\"_ _a\"></span>e fabbricati <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>valore <span class=\"_ _a\"></span>rivalutato al <span class=\"_ _a\"></span>1\u00b0 <span class=\"_ _2\"></span>gennaio <span class=\"_ _2\"></span>2004<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsc0 gs8a2\">in sede di prima applicazione dei principi IAS.  A regime il criterio adottato \u00e8 il costo; tale criterio<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs8a3\">\u00e8 adottato anche per tutte le altre attivit\u00e0 materiali.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs8a4\">La vita utile stimata per le principali categorie di beni \u00e8 cos\u00ec stabilita:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs8a5\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">fabbricati: 50 anni,<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs8a6\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">mobili per uf<span class=\"_ _2\"></span>ficio, arredi, <span class=\"_ _2\"></span>impianti e attr<span class=\"_ _2\"></span>ezzature varie, <span class=\"_ _2\"></span>banconi blindati e bussole, <span class=\"_ _2\"></span>impianti<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs8a7\">di allarme: 10 anni,<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs8a8\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">terminali e pc, automezzi ad uso promiscuo: 4 anni.<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws8a gs8a9\">All\u2019interno delle singole tipologie di beni, ove necessario, vengono individuate alcune tipologie<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs8aa\">alle quali sono attribuite vite utili ulteriormente specificate.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws14e gs8ab\">L<span class=\"_ _a\"></span>\u2019ammortamento \u00e8 calcolato in modo lineare per tutte le classi di attivit\u00e0 materiali, fatta<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs8ac\">eccezione per i terreni e le oper<span class=\"_ _2\"></span>e d\u2019arte che non vengono ammortizzati.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs8ad\">Alla <span class=\"_ _8\"></span>voce <span class=\"_ _8\"></span>\u201c2. <span class=\"_ _8\"></span>Diritti <span class=\"_ _8\"></span>d\u2019uso <span class=\"_ _8\"></span>acquisiti <span class=\"_ _8\"></span>con <span class=\"_ _1d\"></span>il <span class=\"_ _8\"></span>leasing\u201d <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>rilevate, <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>applicazione <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>principio<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs8ae\">IFRS16 \u201cLeases\u201d in vigore dal 1\u00b0 gennaio <span class=\"_ _b\"></span>2019, le attivit\u00e0 consistenti <span class=\"_ _b\"></span>nei diritto d\u2019uso <span class=\"_ _b\"></span>oggetto<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsfd gs8af\">dei contratti di locazione (c.d. \u201cRight of Use Asset\u201d o \u201cRoU Asset\u201d), calcolate come sommatoria<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws137 gs8b0\">del debito per leasing, dei costi diretti iniziali, dei pagamenti ef<span class=\"_ _2\"></span>fettuati alla data o prima della<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws9 gs8b1\">data di decorrenza del contratto (al netto degli eventuali incentivi al leasing ricevuti) e dei costi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs8b2\">di smantellamento e/o ripristino.<span class=\"_ _567\"> </span></div>9.2 Attivit\u00e0 materiali detenute a scopo di investimento: composizione delle attivit\u00e0<span class=\"_ _567\"> </span>valutate al costo<span class=\"_ _567\"> </span>Impegni per acquisto di attivit\u00e0 materiali (IAS 16/74.c)<span class=\"_ _567\"> </span>Si <span class=\"_ _8\"></span>segnala <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>chiusura <span class=\"_ _8\"></span>del <span class=\"_ _1d\"></span>periodo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>riferimento <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>vi <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>impegni <span class=\"_ _1d\"></span>per <span class=\"_ _8\"></span>l\u2019acquisto <span class=\"_ _8\"></span>di<span class=\"_ _567\"> </span>attivit\u00e0 materiali.<span class=\"_ _567\"> </span>9.3 Attivit\u00e0 materiali ad uso funzionale: composizione delle attivit\u00e0 rivalutate<span class=\"_ _567\"> </span>Alla data di riferimento il Gruppo non detiene attivit\u00e0 materiali ad uso funzionale rivalutate.<span class=\"_ _567\"> </span>9.4 Attivit\u00e0 materiali detenute a scopo di investimento: composizione delle attivit\u00e0<span class=\"_ _567\"> </span>valutate al fair value<span class=\"_ _567\"> </span>Alla data di riferimento il Gruppo non detiene attivit\u00e0 materiali detenute a scopo di investimento<span class=\"_ _567\"> </span>valutate al fair value.<span class=\"_ _567\"> </span><table class=\"s w344 h1dd\" id=\"_2905c11a-5cad-46b5-b04a-66873b421cd4\"><tr><td></td><td></td><td class=\"c n xd56 y40e2 w27d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n xd57 y40e2 w27e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h27 y40e3 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></td><td class=\"t m0 xa17 h27 y40e4 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore </td><td class=\"t m0 xd58 h27 y40e5 ff6 fs16 fc0 sc0 ls0 ws0\">Fair value<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 xd59 h27 y40e4 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore </td><td class=\"t m0 xd5a h27 y40e5 ff6 fs16 fc0 sc0 ls0 ws0\">Fair value<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 xd5b h27 y40e6 ff6 fs16 fc0 sc0 ls0 ws0\">di bilancio<span class=\"_ _567\"> </span></td><td class=\"c n xd5c y40e7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n xd5d y40e7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n xd5e y40e7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3</div></td><td class=\"t m0 xd5f h27 y40e6 ff6 fs16 fc0 sc0 ls0 ws0\">di bilancio<span class=\"_ _567\"> </span></td><td class=\"c n xd60 y40e7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n xd61 y40e7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n xd62 y40e7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40e8 w33d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 di propriet\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n xd63 y40e8 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.247<span class=\"_ _567\"> </span></div></td><td class=\"c n xd64 y40e8 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd65 y40e8 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd66 y40e8 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.751<span class=\"_ _567\"> </span></div></td><td class=\"c n xd67 y40e8 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.356<span class=\"_ _567\"> </span></div></td><td class=\"c n xd68 y40e8 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd69 y40e8 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd6a y40e8 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.337<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40e9 w33e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) terreni<span class=\"_ _567\"> </span></div></td><td class=\"c n xd6b y40e9 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.592<span class=\"_ _567\"> </span></div></td><td class=\"c n xd6c y40e9 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd6d y40e9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd6e y40e9 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.481<span class=\"_ _567\"> </span></div></td><td class=\"c n xd6f y40e9 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.208<span class=\"_ _567\"> </span></div></td><td class=\"c n xd70 y40e9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd71 y40e9 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd72 y40e9 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.883<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40ea w33f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) fabbricati<span class=\"_ _567\"> </span></div></td><td class=\"c n xd73 y40ea w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.655<span class=\"_ _567\"> </span></div></td><td class=\"c n xd74 y40ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd75 y40ea w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd76 y40ea wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.270<span class=\"_ _567\"> </span></div></td><td class=\"c n xd77 y40ea wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.148<span class=\"_ _567\"> </span></div></td><td class=\"c n xd78 y40ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd79 y40ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd7a y40ea wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.454<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40eb w343 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Diritti d'uso acquisiti con il leasing<span class=\"_ _567\"> </span></div></td><td class=\"c n xd7b y40eb w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd7c y40eb w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd7d y40eb w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd7e y40eb w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd7f y40eb w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd80 y40eb w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd81 y40eb w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd82 y40eb w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40ec w33e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) terreni<span class=\"_ _567\"> </span></div></td><td class=\"c n xd83 y40ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd84 y40ec w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd85 y40ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd86 y40ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd87 y40ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd88 y40ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd89 y40ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd8a y40ec w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40ed w33f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) fabbricati<span class=\"_ _567\"> </span></div></td><td class=\"c n xd8b y40ed w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd8c y40ed w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd8d y40ed w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd8e y40ed w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd8f y40ed w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd90 y40ed w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd91 y40ed w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd92 y40ed w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40ee w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n xd51 y40ee w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.247<span class=\"_ _567\"> </span></div></td><td class=\"c n xd93 y40ee w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd94 y40ee w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd95 y40ee w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.751<span class=\"_ _567\"> </span></div></td><td class=\"c n xd96 y40ee w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.356<span class=\"_ _567\"> </span></div></td><td class=\"c n xd97 y40ee w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd98 y40ee w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd99 y40ee w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.337<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xd53 h28 y40ef ff9 fs16 fc0 sc0 ls0 ws0\">di cui: ottenute tramite l\u2019escussione delle garanzie </td><td class=\"c n xd9a y40c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd9b y40c7 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd9c y40c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd9d y40c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd9e y40c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd9f y40c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xda0 y40c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xda1 y40c7 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xd53 h28 y40f0 ff9 fs16 fc0 sc0 ls0 ws0\">ricevute<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>Legenda:<span class=\"ff2\"> L1= Livello 1, L2= Livello 2, L3= Livello 3<span class=\"_ _567\"> </span></span><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gs8c2\">9.6 Attivit\u00e0 materiali ad uso funzionale: variazioni annue<span class=\"_ _567\"> </span></div><div class=\"gs8c3\"><table class=\"s w345 h1de\" id=\"_a2b74d3c-03c7-414c-86f5-04a3a82a2e4f\"><tr><td class=\"c n x304 y40f1 w346 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td><td class=\"c n xda2 y40f1 w347 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erreni<span class=\"_ _567\"> </span></div></td><td class=\"c n xda3 y40f1 w348 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Fabbricati<span class=\"_ _567\"> </span></div></td><td class=\"c n xda4 y40f1 w349 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Mobili<span class=\"_ _567\"> </span></div></td><td class=\"c n xda5 y40f1 w34a h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Impianti elettronici<span class=\"_ _567\"> </span></div></td><td class=\"c n xda6 y40f1 w34b h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _567\"> </span></div></td><td class=\"c n xda7 y40f1 w1e1 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40f2 w34c h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">A. Esistenze iniziali lorde<span class=\"_ _567\"> </span></div></td><td class=\"c n xda8 y40f2 w2a9 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">54.776<span class=\"_ _567\"> </span></div></td><td class=\"c n xda9 y40f2 w258 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">263.251<span class=\"_ _567\"> </span></div></td><td class=\"c n xdaa y40f2 w24f h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">39.832<span class=\"_ _567\"> </span></div></td><td class=\"c n xdab y40f2 w250 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">35.348<span class=\"_ _567\"> </span></div></td><td class=\"c n xdac y40f2 w250 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">67.530<span class=\"_ _567\"> </span></div></td><td class=\"c n xdad y40f2 w165 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">460.737<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40f3 w34d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.1 Riduzioni di valore totali nette<span class=\"_ _567\"> </span></div></td><td class=\"c n xdae y40f3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdaf y40f3 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">112.050<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb0 y40f3 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">36.668<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb1 y40f3 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">29.590<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb2 y40f3 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">55.532<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb3 y40f3 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">233.840<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40f4 w34e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A.2 Esistenze iniziali nette<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb4 y40f4 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">54.776<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb5 y40f4 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">151.201<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb6 y40f4 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.164<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb7 y40f4 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.758<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb8 y40f4 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">11.998<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb9 y40f4 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">226.897<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fbb w34f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. Aumenti:<span class=\"_ _567\"> </span></div></td><td class=\"c n xdba y3fbb w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdbb y3fbb w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">9.057<span class=\"_ _567\"> </span></div></td><td class=\"c n xdbc y3fbb w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">515<span class=\"_ _567\"> </span></div></td><td class=\"c n xdbd y3fbb w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.702<span class=\"_ _567\"> </span></div></td><td class=\"c n xdbe y3fbb w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.068<span class=\"_ _567\"> </span></div></td><td class=\"c n xdbf y3fbb w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">14.342<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fbc w326 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.1 Acquisti<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc0 y3fbc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc1 y3fbc w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.547<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc2 y3fbc wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">353<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc3 y3fbc wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.688<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc4 y3fbc wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.063<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc5 y3fbc wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.651<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fbd w350 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.2 Spese per migliorie capitalizzate<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc6 y3fbd w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x883 y3fbe w327 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.3 Riprese di valor<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc7 y3fbe w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc8 y3fbe wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">321<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc9 y3fbe w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12<span class=\"_ _567\"> </span></div></td><td class=\"c n xdca y3fbe w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdcb y3fbe w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdcc y3fbe wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">333<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40f5 w351 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.4 V<span class=\"_ _2\"></span>ariazioni positive di fair value imputate a:<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc6 y40f5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdcd y40f5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdce y40f5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdcf y40f5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd0 y40f5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd1 y40f5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3f1c w28c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) patrimonio netto<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd2 y3f1c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd3 y3f1c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd4 y3f1c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd5 y3f1c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd6 y3f1c w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd7 y3f1c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3fc0 w352 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) conto economico<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd8 y3fc0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd9 y3fc0 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdda y3fc0 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddb y3fc0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddc y3fc0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddd y3fc0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40f6 w353 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.5 Differ<span class=\"_ _2\"></span>enze positive di cambio<span class=\"_ _567\"> </span></div></td><td class=\"c n xdde y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddf y40f6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xde0 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xde1 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xde2 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xde3 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fa4 w354 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.6 T<span class=\"_ _a\"></span>rasferimenti da immobili detenuti a scopo di investimento<span class=\"_ _567\"> </span></div></td><td class=\"c n xde4 y3fa4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xde5 y3fa4 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">437<span class=\"_ _567\"> </span></div></td><td class=\"c n xde6 y3fa4 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xde7 y3fa4 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xde8 y3fa4 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xde9 y3fa4 wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">437<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fa5 w329 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.7 Altre variazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xdea y3fa5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdeb y3fa5 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.752<span class=\"_ _567\"> </span></div></td><td class=\"c n xdec y3fa5 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">150<span class=\"_ _567\"> </span></div></td><td class=\"c n xded y3fa5 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">14<span class=\"_ _567\"> </span></div></td><td class=\"c n xdee y3fa5 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5<span class=\"_ _567\"> </span></div></td><td class=\"c n xdef y3fa5 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.921<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40f7 w355 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">C. Diminuzioni:<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf0 y40f7 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">516<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf1 y40f7 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">16.127<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf2 y40f7 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">806<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf3 y40f7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.345<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf4 y40f7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.749<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf5 y40f7 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">22.543<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fa7 w32b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.1 V<span class=\"_ _2\"></span>endite<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf6 y3fa7 w1d4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf7 y3fa7 w1d4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf8 y3fa7 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">159<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf9 y3fa7 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">18<span class=\"_ _567\"> </span></div></td><td class=\"c n xdfa y3fa7 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">16<span class=\"_ _567\"> </span></div></td><td class=\"c n xdfb y3fa7 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">197<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fa8 w356 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.2 Ammortamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n xdfc y3fa8 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdfd y3fa8 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">13.967<span class=\"_ _567\"> </span></div></td><td class=\"c n xdfe y3fa8 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">473<span class=\"_ _567\"> </span></div></td><td class=\"c n xdff y3fa8 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.327<span class=\"_ _567\"> </span></div></td><td class=\"c n xe00 y3fa8 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.616<span class=\"_ _567\"> </span></div></td><td class=\"c n xe01 y3fa8 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">19.383<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40f8 w357 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">C.3 Rettifiche di valore da deterioramento imputate a:<span class=\"_ _567\"> </span></div></td><td class=\"c n xe02 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe03 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe04 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe05 y40f8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe06 y40f8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd92 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y40f9 w28c h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) patrimonio netto<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd2 y40f9 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd3 y40f9 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd4 y40f9 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd5 y40f9 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd6 y40f9 w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd7 y40f9 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3fc3 w352 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) conto economico<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd8 y3fc3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd9 y3fc3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdda y3fc3 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddb y3fc3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddc y3fc3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddd y3fc3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40fa w358 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.4 V<span class=\"_ _2\"></span>ariazioni negative di fair value imputate a:<span class=\"_ _567\"> </span></div></td><td class=\"c n xe07 y40fa w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe08 y40fa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe09 y40fa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe0a y40fa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe0b y40fa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe0c y40fa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3fc5 w28c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) patrimonio netto<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd2 y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd3 y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd4 y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd5 y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd6 y3fc5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd7 y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3faf w352 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) conto economico<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd8 y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd9 y3faf w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdda y3faf w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddb y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddc y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddd y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb0 w359 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.5 Differ<span class=\"_ _2\"></span>enze negative di cambio<span class=\"_ _567\"> </span></div></td><td class=\"c n xe0d y3fb0 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe0e y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe0f y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe10 y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe11 y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe12 y3fb0 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb1 w35a h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.6 T<span class=\"_ _a\"></span>rasferimenti a:<span class=\"_ _567\"> </span></div></td><td class=\"c n xe13 y3fb1 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">513<span class=\"_ _567\"> </span></div></td><td class=\"c n xe14 y3fb1 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.088<span class=\"_ _567\"> </span></div></td><td class=\"c n xe15 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb0a y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe16 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe17 y3fb1 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.601<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3fb2 w35b h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) attivit\u00e0 materiali detenute a scopo di investimento<span class=\"_ _567\"> </span></div></td><td class=\"c n xe18 y3fb2 w195 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">513<span class=\"_ _567\"> </span></div></td><td class=\"c n xe19 y3fb2 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.088<span class=\"_ _567\"> </span></div></td><td class=\"c n xe1a y3fb2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xe1b y3fb2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xe1c y3fb2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xe1d y3fb2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.601<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3fb3 w35c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) attivit\u00e0 non correnti e gruppi di attivit\u00e0 in via di dismissione<span class=\"_ _567\"> </span></div></td><td class=\"c n xe1e y3fb3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe1f y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe20 y3fb3 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe21 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe22 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe23 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb4 w35d h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.7 Altre variazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xe24 y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe25 y3fb4 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.071<span class=\"_ _567\"> </span></div></td><td class=\"c n xe26 y3fb4 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">174<span class=\"_ _567\"> </span></div></td><td class=\"c n xe27 y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe28 y3fb4 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">117<span class=\"_ _567\"> </span></div></td><td class=\"c n xe29 y3fb4 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.362<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xe2a y40fb w35e h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">D. Rimanenze finali nette<span class=\"_ _567\"> </span></div></td><td class=\"c n xe2b y40fb w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">54.260<span class=\"_ _567\"> </span></div></td><td class=\"c n xe2c y40fb w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">144.131<span class=\"_ _567\"> </span></div></td><td class=\"c n xe2d y40fb w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.873<span class=\"_ _567\"> </span></div></td><td class=\"c n xe2e y40fb w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.115<span class=\"_ _567\"> </span></div></td><td class=\"c n xe2f y40fb w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">12.317<span class=\"_ _567\"> </span></div></td><td class=\"c n xe30 y40fb w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">218.696<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb6 w35f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">D.1 Riduzioni di valore totali nette<span class=\"_ _567\"> </span></div></td><td class=\"c n xe31 y3fb6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe32 y3fb6 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">125.580<span class=\"_ _567\"> </span></div></td><td class=\"c n xe33 y3fb6 wcb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">36.991<span class=\"_ _567\"> </span></div></td><td class=\"c n xe34 y3fb6 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">31.903<span class=\"_ _567\"> </span></div></td><td class=\"c n xe35 y3fb6 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">58.143<span class=\"_ _567\"> </span></div></td><td class=\"c n xe36 y3fb6 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">252.617<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb7 w360 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">D.2 Rimanenze finali lorde<span class=\"_ _567\"> </span></div></td><td class=\"c n xe37 y3fb7 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">54.260<span class=\"_ _567\"> </span></div></td><td class=\"c n xe38 y3fb7 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">269.711<span class=\"_ _567\"> </span></div></td><td class=\"c n xe39 y3fb7 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">39.864<span class=\"_ _567\"> </span></div></td><td class=\"c n xe3a y3fb7 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">37.018<span class=\"_ _567\"> </span></div></td><td class=\"c n xe3b y3fb7 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">70.460<span class=\"_ _567\"> </span></div></td><td class=\"c n xe3c y3fb7 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">471.313<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xe2a y3de2 w361 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">E. V<span class=\"_ _2\"></span>alutazione al costo<span class=\"_ _567\"> </span></div></td><td class=\"c n xe3d y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe3e y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe3f y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe40 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe41 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe42 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsbb gs8c5\">Alle voci A.1 e D.1 \u2013 \u201cRiduzioni di valore totali nette\u201d sono riportati gli importi r<span class=\"_ _2\"></span>elativi agli<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs8c6\">ammortamenti complessivamente operati.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1e gs8c7\">Alle voci \u201cB.7 Altre variazioni\u201d, \u201cC.1 V<span class=\"_ _a\"></span>endite\u201d e \u201cC.7 Altre variazioni\u201d trovano rappr<span class=\"_ _2\"></span>esentazione:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs8c8\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws140\">gli effetti delle dismissioni e delle vendite di attivit\u00e0 materiali effettuate nell\u2019eser<span class=\"_ _2\"></span>cizio; in<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws140\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wse0 gs8c9\">particolare, la voce \u201cB.7 Altr<span class=\"_ _2\"></span>e variazioni\u201d include lo scarico del fondo ammortamento di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws161 gs8ca\">tali cespiti dismessi e la voce \u201cC.7 Altre variazioni\u201d accoglie lo scarico del costo storico dei<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws8a gs8cb\">medesimi cespiti. Ad esito delle suddette dismissioni sono state rilevate perdite da r<span class=\"_ _2\"></span>ealizzo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsc2 gs8cc\">per complessivi 20 migliaia di euro, contabilizzati a conto economico alla voce 200 \u201cAltri<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs8cd\">oneri / proventi di gestione\u201d;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs8ce\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">gli <span class=\"_ _b\"></span>effetti <span class=\"_ _b\"></span>incrementativi <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>Lease <span class=\"_ _b\"></span>Modifications <span class=\"_ _b\"></span>intervenut<span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>nell\u2019esercizio <span class=\"_ _b\"></span>sui <span class=\"_ _8\"></span>valori <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>RoU<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs8cf\">Asset iscritti in bilancio in applicazione del principio contabile IFRS 16.<span class=\"_ _567\"> </span></div>9.7 Attivit\u00e0 materiali detenute a scopo di investimento: variazioni annue<span class=\"_ _567\"> </span>9.9 Impegni per acquisto di attivit\u00e0 materiali<span class=\"_ _567\"> </span>Si segnala che a fine esercizio non vi sono impegni per acquisto di attivit\u00e0 materiali.<span class=\"_ _567\"> </span><table class=\"s w362 h1df\" id=\"_11637105-81f3-4520-92fd-e440d0d7a584\"><tr><td class=\"t m0 x8e1 h27 y40fc ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></td><td class=\"t m0 xe43 h27 y40fd ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></td><td></td></tr><tr><td></td><td class=\"c n xe44 y40fe w363 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erreni<span class=\"_ _567\"> </span></div></td><td class=\"c n xe45 y40fe w348 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Fabbricati<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40ff w324 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A. Esistenze iniziali<span class=\"_ _567\"> </span></div></td><td class=\"c n xe46 y40ff w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.208<span class=\"_ _567\"> </span></div></td><td class=\"c n xe47 y40ff w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.148<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4100 w364 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. Aumenti<span class=\"_ _567\"> </span></div></td><td class=\"c n xe48 y4100 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">514<span class=\"_ _567\"> </span></div></td><td class=\"c n xe49 y4100 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.215<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y4101 w326 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.1 Acquisti<span class=\"_ _567\"> </span></div></td><td class=\"c n xe4a y4101 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe4b y4101 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y4102 w350 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.2 Spese per migliorie capitalizzate<span class=\"_ _567\"> </span></div></td><td class=\"c n xe4c y4102 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe4d y4102 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y4103 w365 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.3 V<span class=\"_ _2\"></span>ariazioni positive di fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n xe4e y4103 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe4f y4103 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y4104 w327 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.4 Riprese di valor<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></div></td><td class=\"c n xe50 y4104 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe51 y4104 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">45<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y4105 w353 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.5 Differ<span class=\"_ _2\"></span>enze di cambio positive<span class=\"_ _567\"> </span></div></td><td class=\"c n xe52 y4105 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe53 y4105 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y4106 w366 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.6 T<span class=\"_ _a\"></span>rasferimenti da immobili ad uso funzionale<span class=\"_ _567\"> </span></div></td><td class=\"c n xe54 y4106 wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">514<span class=\"_ _567\"> </span></div></td><td class=\"c n xe55 y4106 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.088<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y4107 w329 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.7 Altre variazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xe50 y4107 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe56 y4107 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">82<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4108 w367 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">C. Diminuzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xe48 y4108 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">130<span class=\"_ _567\"> </span></div></td><td class=\"c n xe57 y4108 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">708<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y4109 w368 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.1 V<span class=\"_ _2\"></span>endite<span class=\"_ _567\"> </span></div></td><td class=\"c n xe58 y4109 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">130<span class=\"_ _567\"> </span></div></td><td class=\"c n xe59 y4109 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">187<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3f20 w356 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.2 Ammortamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n xe5a y3f20 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe5b y3f20 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">85<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y410a w369 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.3 V<span class=\"_ _2\"></span>ariazioni negative di fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n xe5c y410a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe5d y410a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y410b w36a h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">C.4 Rettifiche di valore da deterioramento<span class=\"_ _567\"> </span></div></td><td class=\"c n xe5e y410b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe5f y410b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y410c w359 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.5 Differ<span class=\"_ _2\"></span>enze di cambio negative<span class=\"_ _567\"> </span></div></td><td class=\"c n xe60 y410c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe61 y410c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y410d w35a h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.6 T<span class=\"_ _a\"></span>rasferimenti a:<span class=\"_ _567\"> </span></div></td><td class=\"c n xe62 y410d w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe63 y410d w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8f0 y410e w36b h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) immobili ad uso funzionale<span class=\"_ _567\"> </span></div></td><td class=\"c n xe64 y410e w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe65 y410e wea h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">436<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xe66 h28 y410f ff9 fs16 fc0 sc0 ls0 ws0\">b) attivit\u00e0 non correnti e gruppi di attivit\u00e0 in via </td><td class=\"c n xe67 y4110 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe68 y4110 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xe66 h28 y4111 ff9 fs16 fc0 sc0 ls0 ws0\">di dismissione<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x8e7 y3fc9 w36c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.7 Altre variazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xe69 y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe6a y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fb7 w32f h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">D. Rimanenze finali<span class=\"_ _567\"> </span></div></td><td class=\"c n xe6b y3fb7 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.592<span class=\"_ _567\"> </span></div></td><td class=\"c n xe6c y3fb7 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.655<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w36d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">E. V<span class=\"_ _2\"></span>alutazione al fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n xe6d y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.481<span class=\"_ _567\"> </span></div></td><td class=\"c n xe6e y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.270<span class=\"_ _567\"> </span></div></td></tr></table>1.2 <span class=\"_ _8\"></span>Passivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _1d\"></span>valutate <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>costo <span class=\"_ _1d\"></span>ammortizzato: <span class=\"_ _8\"></span>composizione <span class=\"_ _8\"></span>merceologica <span class=\"_ _8\"></span>dei<span class=\"_ _567\"> </span>debiti verso clientela<span class=\"_ _567\"> </span><table class=\"s w3fb h1f1\" id=\"_f888e5cc-78ad-40f7-bd73-b48e5a698af0\"><tr><td></td><td></td><td class=\"c n x10a0 y3faa wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x10a1 y3faa wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c n x10a2 y41b6 w270 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">VB<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a3 y41b6 w308 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x4fa y41b6 w3ec h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">VB<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a4 y41b6 w3ed h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x304 y41b7 w3ee h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia operazioni/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1100 y41b7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1101 y41b7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x1102 y41b7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1103 y41b7 w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1104 y41b7 w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x1105 y41b7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4197 w3fc h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1. Conti correnti e depositi a vista<span class=\"_ _567\"> </span></div></td><td class=\"c n x1106 y4197 wb6 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10.594.820<span class=\"_ _567\"> </span></div></td><td class=\"c n x1107 y4197 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1108 y4197 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1109 y4197 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x110a y4197 wb6 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10.126.755<span class=\"_ _567\"> </span></div></td><td class=\"c n x110b y4197 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x47c y4197 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x110c y4197 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4198 w2da h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2. Depositi a scadenza<span class=\"_ _567\"> </span></div></td><td class=\"c n x110d y4198 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">787.705<span class=\"_ _567\"> </span></div></td><td class=\"c n x110e y4198 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x110f y4198 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1110 y4198 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1111 y4198 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">852.818<span class=\"_ _567\"> </span></div></td><td class=\"c n x1112 y4198 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1113 y4198 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1114 y4198 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41ba w287 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3. Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x1115 y41ba w17e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.804.635<span class=\"_ _567\"> </span></div></td><td class=\"c n x1116 y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1117 y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1118 y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1119 y41ba wb3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.950.313<span class=\"_ _567\"> </span></div></td><td class=\"c n x111a y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x111b y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x111c y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y419a w3fd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.1 Pronti contr<span class=\"_ _2\"></span>o termine passivi<span class=\"_ _567\"> </span></div></td><td class=\"c n x111d y419a w17e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.032.741<span class=\"_ _567\"> </span></div></td><td class=\"c n x111e y419a w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x111f y419a w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1120 y419a w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1121 y419a we2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.207.009<span class=\"_ _567\"> </span></div></td><td class=\"c n x1122 y419a w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1123 y419a w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1124 y419a w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y419b w289 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.2 Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x1125 y419b w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">771.894<span class=\"_ _567\"> </span></div></td><td class=\"c n x1126 y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1127 y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1128 y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1129 y419b wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">743.304<span class=\"_ _567\"> </span></div></td><td class=\"c n x112a y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x112b y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x112c y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y41bf ff9 fs16 fc0 sc0 ls0 ws0\">4. Debiti per impegni di riacquisto </td><td class=\"c n x10e0 y41bd w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x112d y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x112e y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x112f y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1130 y41bd w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1131 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1132 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1133 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y41c0 ff9 fs16 fc0 sc0 ls0 ws0\">di propri strumenti patrimoniali<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y3f15 w3fe h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5. Debiti per leasing<span class=\"_ _567\"> </span></div></td><td class=\"c n x1134 y3f15 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">54.113<span class=\"_ _567\"> </span></div></td><td class=\"c n x1135 y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1136 y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1137 y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1138 y3f15 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">58.315<span class=\"_ _567\"> </span></div></td><td class=\"c n x1139 y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x113a y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x113b y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f16 w3ff h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">6. Altri debiti<span class=\"_ _567\"> </span></div></td><td class=\"c n x113c y3f16 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">275.348<span class=\"_ _567\"> </span></div></td><td class=\"c n x113d y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x113e y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x113f y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1140 y3f16 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">292.456<span class=\"_ _567\"> </span></div></td><td class=\"c n x1141 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1142 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1143 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1144 y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.516.621<span class=\"_ _567\"> </span></div></td><td class=\"c n x1145 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1146 y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1147 y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.516.621<span class=\"_ _567\"> </span></div></td><td class=\"c n x1148 y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.280.657<span class=\"_ _567\"> </span></div></td><td class=\"c n x1149 y3de2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x114a y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x114b y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.280.657<span class=\"_ _567\"> </span></div></td></tr></table>Legenda:<span class=\"fff\"> VB= V<span class=\"_ _2\"></span>alore di bilancio, L1= Livello 1, L2= Livello 2, L3= Livello 3<span class=\"_ _567\"> </span></span>La voce \"3.2 Finanziamenti: Altri\" \u00e8 rilevato l'importo dei mutui passivi in essere con Cassa<span class=\"_ _567\"> </span> Depositi e Prestiti, che \"par<span class=\"_ _2\"></span>eggiano\" l'importo dei mutui alla clientela concessi per la<span class=\"_ _567\"> </span> ricostruzione <span class=\"_ _b\"></span>a <span class=\"_ _8\"></span>seguito <span class=\"_ _8\"></span>degli <span class=\"_ _b\"></span>eventi <span class=\"_ _8\"></span>sismici <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>2009 <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>Abruzzo; <span class=\"_ _8\"></span>risulta <span class=\"_ _b\"></span>al<span class=\"_ _b\"></span>tres\u00ec <span class=\"_ _b\"></span>rilevata <span class=\"_ _8\"></span>la <span class=\"_ _b\"></span>linea<span class=\"_ _567\"> </span> di <span class=\"_ _1d\"></span>finanziamento <span class=\"_ _1d\"></span>concessa <span class=\"_ _24\"></span>da <span class=\"_ _1d\"></span>Cassa <span class=\"_ _1d\"></span>Depositi <span class=\"_ _24\"></span>e <span class=\"_ _1d\"></span>Prestiti <span class=\"_ _1d\"></span>al <span class=\"_ _1d\"></span>Banco <span class=\"_ _1d\"></span>a <span class=\"_ _24\"></span>fronte <span class=\"_ _8\"></span>di <span class=\"_ _24\"></span>finanziamenti <span class=\"_ _1d\"></span>al<span class=\"_ _567\"> </span> segmento retail, PMI e MID-CAP<span class=\"_ _78\"></span>. In particolare:<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws47\">423 milioni di euro (362 milioni di eur<span class=\"_ _2\"></span>o nel periodo di confronto) relativo al segmento r<span class=\"_ _2\"></span>etail;<span class=\"_ _567\"> </span></span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws107\">349 milioni di euro (382 milioni di eur<span class=\"_ _2\"></span>o nel periodo di confronto) relativo al segmento<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws107\"> </span>corporate (PMI e MID-CAP).<span class=\"_ _567\"> </span> Alla voce \u201c5. Debiti per leasing\u201d sono rilevate, in applicazione del principio IFRS16, le passivit\u00e0<span class=\"_ _567\"> </span> connesse ai debiti per leasing (c.d. \u201cLease Liability\u201d), consistenti nel valore attuale dei pagamenti<span class=\"_ _567\"> </span> che, alla data di valutazione, devono essere ancora corrisposti al locator<span class=\"_ _2\"></span>e.<span class=\"_ _567\"> </span> <div class=\"t m0 h25 ff6 fs5 fc2 sc0 ls0 ws0 gs1211\">Parte M . <span class=\"ff7\">Informativa sul leasing<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h42 ff6 fsa fc0 sc0 ls0 ws0 gs1212\">Sezione 1 <span class=\"ff9\">- Locatario<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs1213\">Informazioni qualitative<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1a1 gs1214\">In conformit\u00e0 al principio contabile IFRS16 \u201cLeases\u201d per i contratti che conferiscono il diritto di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1215\">controllar<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>l\u2019utilizzo <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>un <span class=\"_ _8\"></span>asset <span class=\"_ _b\"></span>identificato <span class=\"_ _8\"></span>(cfr<span class=\"_ _3\"></span>. <span class=\"_ _b\"></span>IFRS <span class=\"_ _8\"></span>16.B9 <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>paragrafi <span class=\"_ _b\"></span>B13-B20) <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>un <span class=\"_ _b\"></span>certo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1216\">periodo di <span class=\"_ _b\"></span>tempo, lungo il <span class=\"_ _b\"></span>periodo di <span class=\"_ _b\"></span>utilizzo, Banco <span class=\"_ _b\"></span>Desio valuta <span class=\"_ _b\"></span>se sono <span class=\"_ _b\"></span>verificati entrambi <span class=\"_ _b\"></span>i<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1217\">seguenti requisiti:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc2 sc0 ls0 ws0 gs1218\">a. <span class=\"_ _96\"> </span><span class=\"ff8 fc0\">Il  diritto  di  ottener<span class=\"_ _2\"></span>e  sostanzialmente  tutti  i  benefici  economici  dall\u2019utilizzo  dell\u2019asset<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1219\">identificato, come descritto nei paragrafi B21-B23;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc2 sc0 ls0 ws0 gs121a\">b. <span class=\"_ _2af\"> </span><span class=\"ff8 fc0\">Il diritto a diriger<span class=\"_ _2\"></span>e l\u2019utilizzo dell\u2019asset identificato, come descritto nei paragrafi B24-B30.<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs121b\">Conseguentemente,  quando  viene <span class=\"_ _30\"> </span>identificato  un  contratto  di  leasing <span class=\"_ _30\"> </span>e  l\u2019attivit\u00e0  \u00e8  resa<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs121c\">disponibile all\u2019utilizzo da parte del locatario, Banco Desio rileva:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs121d\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws86\">una passivit\u00e0 consistente nei pagamenti dovuti per il leasing (i.e. Lease Liability). T<span class=\"_ _3\"></span>ale<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws86\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws58 gsc9b\">passivit\u00e0 \u00e8 inizialmente rilevata al valore attuale dei futuri pagamenti dovuti per il leasing<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs121e\">attualizzati <span class=\"_ _9\"> </span>al <span class=\"_ _9\"> </span>tasso <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>inter<span class=\"_ _2\"></span>esse <span class=\"_ _9\"> </span>implicito <span class=\"_ _9\"> </span>nel <span class=\"_ _9\"> </span>leasing <span class=\"_ _9\"> </span>o, <span class=\"_ _9\"> </span>se <span class=\"_ _9\"> </span>tale <span class=\"_ _9\"> </span>tasso <span class=\"_ _1\"> </span>non <span class=\"_ _9\"> </span>pu\u00f2 <span class=\"_ _9\"> </span>essere<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs121f\">prontamente determinato, al tasso di finanziamento mar<span class=\"_ _2\"></span>ginale del locatario;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs1220\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws1cc\">un\u2019attivit\u00e0 consistente nel diritto di utilizzo (i.e. RoU Asset). T<span class=\"_ _3\"></span>ale attivit\u00e0 \u00e8 inizialmente<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws1cc\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws4f gs1221\">rilevata come sommatoria di Lease Liability<span class=\"_ _a\"></span>, costi diretti iniziali, pagamenti effettuati alla<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf1 gs1222\">data o prima della data di decorrenza del contratto al netto degli incentivi al leasing<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs1223\">ricevuti, costi di smantellamento.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws13b gs1224\">La rilevazione di tali valori patrimoniali \u00e8 effettuata distintamente in ragione della tipologia<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1225\">degli <span class=\"_ _b\"></span>asset <span class=\"_ _b\"></span>identificati, <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>Banco <span class=\"_ _b\"></span>Desio <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>rappresentati <span class=\"_ _b\"></span>esclusivamente <span class=\"_ _b\"></span>da <span class=\"_ _b\"></span>immobili <span class=\"_ _b\"></span>ed<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs1226\">autovetture.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd0 gs1227\">Banco Desio ha adottato alcuni degli espedienti pratici e recognition exemptions pr<span class=\"_ _2\"></span>evisti dal<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs1228\">principio IFRS16 \u201cLeases\u201d:</div>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws97\">sono esclusi i contratti con valore del bene sottostante inferior<span class=\"_ _2\"></span>e o uguale a Euro 5.000 alla<span class=\"_ _567\"> </span></span>data di applicazione iniziale (c.d. low value asset);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsa4\">sono esclusi i contratti con lease term complessiva inferiore o uguale ai 12 mesi (c.d. short<span class=\"_ _567\"> </span></span>term asset);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsa\">sono esclusi i costi diretti iniziali dalla valutazione del RoU Asset alla data di applicazione<span class=\"_ _567\"> </span></span>iniziale.<span class=\"_ _567\"> </span>Non <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>considerati <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>costi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>smantellamento <span class=\"_ _3\"></span>stimati <span class=\"_ _a\"></span>ai <span class=\"_ _3\"></span>fini <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>determinazione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>RoU <span class=\"_ _3\"></span>Asset,<span class=\"_ _567\"> </span>dal momento che tale tipologia di costi deve essere considerata solo alla data di decorr<span class=\"_ _2\"></span>enza<span class=\"_ _567\"> </span>del contratto di leasing.<span class=\"_ _567\"> </span>Con riferimento al Lease term, Banco Desio ha deciso di considerare a r<span class=\"_ _2\"></span>egime per i nuovi<span class=\"_ _567\"> </span>contratti solo il primo periodo di rinnovo come ragionevolmente certo, a meno che non vi siano<span class=\"_ _567\"> </span>clausole contrattuali che lo vietino, ovvero, fatti o cir<span class=\"_ _2\"></span>costanze che portino a considerare rinnovi<span class=\"_ _567\"> </span>aggiuntivi <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>determinare la <span class=\"_ _b\"></span>fine <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>contratto <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>leasing. <span class=\"_ _b\"></span>Per <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>contratti <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>essere <span class=\"_ _b\"></span>alla <span class=\"_ _b\"></span>data <span class=\"_ _b\"></span>di<span class=\"_ _567\"> </span>FT<span class=\"_ _3\"></span>A, <span class=\"_ _2\"></span>era <span class=\"_ _a\"></span>stato <span class=\"_ _2\"></span>aggiunto <span class=\"_ _a\"></span>un <span class=\"_ _2\"></span>periodo <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>rinnovo, <span class=\"_ _a\"></span>qualora <span class=\"_ _2\"></span>il <span class=\"_ _a\"></span>contrat<span class=\"_ _b\"></span>to <span class=\"_ _a\"></span>si <span class=\"_ _2\"></span>trovasse <span class=\"_ _a\"></span>nel <span class=\"_ _a\"></span>primo <span class=\"_ _2\"></span>periodo<span class=\"_ _567\"> </span>contrattuale <span class=\"_ _1d\"></span>(ovvero <span class=\"_ _1d\"></span>non <span class=\"_ _24\"> </span>sia <span class=\"_ _24\"></span>ancora <span class=\"_ _1d\"></span>scattato <span class=\"_ _24\"></span>il <span class=\"_ _1d\"></span>primo <span class=\"_ _24\"></span>periodo <span class=\"_ _1d\"></span>di <span class=\"_ _24\"> </span>rinnovo), <span class=\"_ _24\"></span>oppure <span class=\"_ _1d\"></span>qualora <span class=\"_ _1d\"></span>il<span class=\"_ _567\"> </span>contratto si trovasse in un periodo di rinnovo successivo al primo ma era ormai scaduto il<span class=\"_ _567\"> </span>termine per la comunicazione della disdetta.<span class=\"_ _567\"> </span>Con riferimento al tasso per l\u2019attualizzazione dei futuri pagamenti dovuti per il leasing, Banco<span class=\"_ _567\"> </span>Desio <span class=\"_ _1d\"></span>ha <span class=\"_ _1d\"></span>deciso <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>utilizzare <span class=\"_ _1d\"></span>quale <span class=\"_ _1d\"></span>tasso <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>finanziamento <span class=\"_ _1d\"></span>marginale <span class=\"_ _1d\"></span>(incremental <span class=\"_ _8\"></span>borrowing<span class=\"_ _567\"> </span>rate) <span class=\"_ _1d\"></span>un\u2019unica <span class=\"_ _24\"> </span>curva <span class=\"_ _24\"></span>di <span class=\"_ _24\"></span>tassi <span class=\"_ _1d\"></span>di <span class=\"_ _24\"> </span>interesse, <span class=\"_ _1d\"></span>considerando <span class=\"_ _24\"></span>peraltro <span class=\"_ _1d\"></span>un <span class=\"_ _24\"></span>floor <span class=\"_ _1d\"></span>pari <span class=\"_ _24\"> </span>allo <span class=\"_ _24\"></span>0% <span class=\"_ _24\"></span>per <span class=\"_ _1d\"></span>le<span class=\"_ _567\"> </span>scadenze in cui i tassi risultano negativi. T<span class=\"_ _3\"></span>ale curva \u00e8 basata su un tasso risk free (i.e. tasso<span class=\"_ _567\"> </span>di <span class=\"_ _8\"></span>interesse <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>mercato) <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>sullo <span class=\"_ _8\"></span>spr<span class=\"_ _2\"></span>ead <span class=\"_ _8\"></span>finanziamento <span class=\"_ _8\"></span>(i.e. <span class=\"_ _8\"></span>rischio <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>credito <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>locatario), <span class=\"_ _8\"></span>ed<span class=\"_ _567\"> </span>\u00e8 amortizing. Tipicamente il contratto di leasing non prevede infatti un unico pagamento a<span class=\"_ _567\"> </span>scadenza, <span class=\"_ _8\"></span>bens\u00ec <span class=\"_ _8\"></span>un <span class=\"_ _1d\"></span>pagamento <span class=\"_ _8\"></span>periodico <span class=\"_ _1d\"></span>dei <span class=\"_ _8\"></span>canoni <span class=\"_ _1d\"></span>lungo <span class=\"_ _8\"></span>l\u2019intera <span class=\"_ _1d\"></span>durata <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>contratto, <span class=\"_ _1d\"></span>che<span class=\"_ _567\"> </span>comporta un andamento decrescente del debito r<span class=\"_ _2\"></span>esiduo.<span class=\"_ _567\"> </span>Informazioni quantitative<span class=\"_ _567\"> </span>Con riferimento alle attivit\u00e0 e passivit\u00e0 connesse ai contratti di leasing in essere al 31 dicembr<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span>2025, si evidenziano i seguenti saldi:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws105\">un \u201cRoU Asset\u201d per 51,2 milioni di euro riferito ad immobili e per 0,9 milioni di eur<span class=\"_ _2\"></span>o riferito<span class=\"_ _567\"> </span></span>ad autovetture;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws1ff\">una \u201cLease Liability\u201d per 53,1 milioni di euro riferito ad immobili e per 0,9 milioni di eur<span class=\"_ _2\"></span>o<span class=\"_ _567\"> </span></span>riferito ad autovetture.<span class=\"_ _567\"> </span>Nel corso dell\u2019esercizio sono stati rilevati oneri per 12.702 migliaia di eur<span class=\"_ _2\"></span>o connessi ai contratti<span class=\"_ _567\"> </span>di leasing, di cui 1.431 migliaia di euro rilevati nella voce \u201cInter<span class=\"_ _2\"></span>essi Passivi\u201d e 11.277 migliaia di<span class=\"_ _567\"> </span>euro <span class=\"_ _b\"></span>nella <span class=\"_ _b\"></span>voce <span class=\"_ _8\"></span>\u201cRettifiche <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>valor<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>nette <span class=\"_ _b\"></span>su <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _b\"></span>materiali\u201d <span class=\"_ _b\"></span>a <span class=\"_ _8\"></span>titolo <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>ammortamento <span class=\"_ _b\"></span>del<span class=\"_ _567\"> </span>diritto d\u2019uso.<span class=\"_ _567\"> </span>Si segnala, in particolare, che l\u2019ammortamento rilevato in conto economico fa riferimento:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">per 529 migliaia di euro ad autovettur<span class=\"_ _2\"></span>e;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">per 10.748 migliaia di euro ad immobili.<span class=\"_ _567\"> </span></span>Complessivamente i costi dell\u2019esercizio riferiti a contratti di leasing e non rientranti<span class=\"_ _567\"> </span>nell\u2019applicazione dell\u2019IFRS16 (c.d. low value asset e short term asset) ammontano ad euro 2.320<span class=\"_ _567\"> </span>migliaia.<span class=\"_ _567\"> </span>Con riferimento alla \u201cLease liability\u201d rilevata al 31 dicembre 2025, pari a complessivi 54.113<span class=\"_ _567\"> </span>migliaia di euro, si riporta di seguito una ripartizione per fasce di scadenza r<span class=\"_ _2\"></span>esidua delle passivit\u00e0:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">10.692 migliaia di euro entr<span class=\"_ _2\"></span>o i 12 mesi;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">18.411 migliaia di euro da 1 a 3 anni;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">12.664 migliaia di euro da 3 a 5 anni;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">12.346 migliaia di euro oltr<span class=\"_ _2\"></span>e i 5 anni.<span class=\"_ _567\"> </span></span>Sezione 2 <span class=\"ff9\">-</span> <span class=\"ff9\">Locator<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></span>Informazioni qualitative<span class=\"_ _567\"> </span>I <span class=\"_ _1\"> </span>beni <span class=\"_ _9\"> </span>concessi <span class=\"_ _9\"> </span>in <span class=\"_ _1\"> </span>locazione <span class=\"_ _9\"> </span>finanziaria <span class=\"_ _1\"> </span>sono <span class=\"_ _9\"> </span>esposti <span class=\"_ _1\"> </span>come <span class=\"_ _9\"> </span>cr<span class=\"_ _2\"></span>editi, <span class=\"_ _9\"> </span>per <span class=\"_ _1\"> </span>un <span class=\"_ _9\"> </span>ammontare <span class=\"_ _1\"> </span>pari<span class=\"_ _567\"> </span>all\u2019investimento <span class=\"_ _9\"> </span>netto <span class=\"_ _1\"> </span>del <span class=\"_ _9\"> </span>leasing. <span class=\"_ _1\"> </span>La <span class=\"_ _9\"> </span>rilevazione <span class=\"_ _1\"> </span>dei <span class=\"_ _9\"> </span>pr<span class=\"_ _2\"></span>oventi <span class=\"_ _9\"> </span>finanziari <span class=\"_ _1\"> </span>riflette <span class=\"_ _9\"> </span>un <span class=\"_ _1\"> </span>tasso <span class=\"_ _9\"> </span>di<span class=\"_ _567\"> </span>rendimento periodico costante.<span class=\"_ _567\"> </span>Informazioni quantitative<span class=\"_ _567\"> </span>2. Leasing finanziario<span class=\"_ _567\"> </span>2.1 Classificazione per fasce temporali dei pagamenti da ricevere e<span class=\"_ _567\"> </span>riconciliazione con i finanziamenti per leasing iscritti nell\u2019attivo<span class=\"_ _567\"> </span><table class=\"s w82e h269\" id=\"_769a909c-b320-403d-9318-c5bbd00212c0\"><tr><td></td><td class=\"c n x2a7f y4703 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a80 y4703 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42ec w82f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Fasce temporali<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a81 y42ec w830 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Pagamenti da ricevere per</div></td><td class=\"t m0 x2a82 h28 y4704 ff9 fs16 fc0 sc0 ls0 ws0\">Pagamenti da ricevere per </td></tr><tr><td></td><td class=\"t m0 x2a83 h28 y4705 ff9 fs16 fc0 sc0 ls0 ws0\">il leasing<span class=\"_ _567\"> </span></td><td class=\"t m0 x179f h28 y4705 ff9 fs16 fc0 sc0 ls0 ws0\">il leasing<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y4106 w831 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Fino a 1 anno<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a84 y4106 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">55.031<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a85 y4106 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">53.661<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4706 w832 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">Da oltre 1 anno fino a 2 anni<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a86 y4706 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">48.326<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a87 y4706 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">44.347<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y44ef w833 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Da oltre 2 anni fino a 3 anni<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a88 y44ef wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">35.870<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a89 y44ef wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">36.608<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41b2 w833 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Da oltre 3 anni fino a 4 anni<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a88 y41b2 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">21.437<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a89 y41b2 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">23.433<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4707 w833 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Da oltre 4 anni fino a 5 anni<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a8a y4707 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">7.969<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a8b y4707 wcb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">11.023<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4708 w834 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Da oltre 5 anni<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a8c y4708 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.267<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a8d y4708 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">11.586<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h27 y4709 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale pagamenti da ricevere </td><td class=\"c n x2a8e y4251 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">173.900<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a8f y4251 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">180.658<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h27 y470a ff6 fs16 fc0 sc0 ls0 ws0\">per il leasing<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x8e1 h2c y470b ffb fs16 fc0 sc0 ls0 ws0\">Riconciliazione con finanziamenti<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x304 y434e w835 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Utili finanziari non maturati (-)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a90 y434e wcb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">12.654<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a91 y434e w17a h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">13.362<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4006 w836 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore r<span class=\"_ _2\"></span>esiduo non garantito (-)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a92 y4006 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a93 y4006 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w837 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Finanziamenti per leasing<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a94 y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">161.246<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a95 y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">167.296<span class=\"_ _567\"> </span></div></td></tr></table><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs123d\">La <span class=\"_ _2\"></span>tabella <span class=\"_ _2\"></span>fornisce <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>classificazione per <span class=\"_ _a\"></span>fasce <span class=\"_ _2\"></span>temporali dei <span class=\"_ _a\"></span>pagamenti <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>ricevere <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>leasing<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1120\">e <span class=\"_ _8\"></span>la <span class=\"_ _1d\"></span>riconciliazione <span class=\"_ _1d\"></span>tra <span class=\"_ _1d\"></span>i <span class=\"_ _1d\"></span>pagamenti <span class=\"_ _1d\"></span>da <span class=\"_ _8\"></span>ricevere <span class=\"_ _1d\"></span>e <span class=\"_ _8\"></span>i <span class=\"_ _1d\"></span>finanziamenti <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>leasing, <span class=\"_ _1d\"></span>in <span class=\"_ _8\"></span>conformit\u00e0 <span class=\"_ _1d\"></span>a<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs123e\">quanto <span class=\"_ _a\"></span>previsto <span class=\"_ _3\"></span>dall\u2019IFRS <span class=\"_ _a\"></span>16, <span class=\"_ _a\"></span>paragrafo <span class=\"_ _a\"></span>94. <span class=\"_ _2\"></span>Si <span class=\"_ _a\"></span>precisa, <span class=\"_ _3\"></span>in <span class=\"_ _a\"></span>particolare, <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>i <span class=\"_ _a\"></span>pagamenti <span class=\"_ _a\"></span>da <span class=\"_ _a\"></span>ricevere<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws12a gs123f\">per leasing, rappresentativi della sommatoria dei pagamenti dovuti in linea capitale e in linea<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1240\">interessi, <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>esposti <span class=\"_ _8\"></span>al <span class=\"_ _b\"></span>lordo <span class=\"_ _b\"></span>dei <span class=\"_ _8\"></span>fondi <span class=\"_ _b\"></span>rettificativi. <span class=\"_ _b\"></span>La <span class=\"_ _b\"></span>riconciliazione <span class=\"_ _8\"></span>con <span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>finanziamenti <span class=\"_ _b\"></span>per<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1241\">leasing, esposti in <span class=\"_ _b\"></span>bilancio nell\u2019ambito delle <span class=\"_ _b\"></span>attivit\u00e0 finanziarie valutate <span class=\"_ _b\"></span>al costo ammortizzato,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1242\">alla <span class=\"_ _2\"></span>tabella 4.2 <span class=\"_ _a\"></span>\u201cAttivit\u00e0 finanziarie <span class=\"_ _2\"></span>valutate <span class=\"_ _2\"></span>al costo <span class=\"_ _a\"></span>ammortizzato: composizione <span class=\"_ _2\"></span>merceologica<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1243\">dei <span class=\"_ _2\"></span>crediti <span class=\"_ _2\"></span>verso <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>clientela\u201d, <span class=\"_ _2\"></span>avviene <span class=\"_ _2\"></span>sottraendo gli <span class=\"_ _a\"></span>utili finanziari <span class=\"_ _a\"></span>non <span class=\"_ _2\"></span>maturati e <span class=\"_ _a\"></span>le <span class=\"_ _2\"></span>rettifiche <span class=\"_ _2\"></span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1125\">valore relative ai <span class=\"_ _b\"></span>medesimi <span class=\"_ _b\"></span>finanziamenti <span class=\"_ _b\"></span>pari <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>4.679 migliaia <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>euro <span class=\"_ _b\"></span>(11.415 migliaia <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>euro<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1244\">alla fine del periodo di confronto). </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasePrepaymentsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-696": {
   "value": "Sezione 9<span class=\"ff9\"> -</span> <span class=\"ff9\">Attivit\u00e0 materiali - voce 90 </span>9.1 Attivit\u00e0 materiali ad uso funzionale: composizione delle<span class=\"_ _567\"> </span>attivit\u00e0 valutate al costo<span class=\"_ _567\"> </span><table class=\"s w33c h1dc\" id=\"_2e85100b-3336-4226-8966-bf73e8ce134b\"><tr><td></td><td class=\"c n xd39 y40d1 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n xd3a y40d1 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y40d2 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x304 y40d3 w33d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 di propriet\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n xd3b y40d3 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">166.537<span class=\"_ _567\"> </span></div></td><td class=\"c n xd3c y40d3 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">170.286<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40d4 w33e h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) terreni<span class=\"_ _567\"> </span></div></td><td class=\"c n xd3d y40d4 wad h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">54.260<span class=\"_ _567\"> </span></div></td><td class=\"c n xd3e y40d4 w188 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">54.776<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40d5 w33f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) fabbricati<span class=\"_ _567\"> </span></div></td><td class=\"c n xd3f y40d5 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">92.945<span class=\"_ _567\"> </span></div></td><td class=\"c n xd40 y40d5 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">95.970<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40d6 w340 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">c) mobili<span class=\"_ _567\"> </span></div></td><td class=\"c n xd41 y40d6 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.873<span class=\"_ _567\"> </span></div></td><td class=\"c n xd42 y40d6 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.165<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40d7 w341 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">d) impianti elettronici<span class=\"_ _567\"> </span></div></td><td class=\"c n xd43 y40d7 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.115<span class=\"_ _567\"> </span></div></td><td class=\"c n xd44 y40d7 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.759<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40d8 w342 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">e) altre<span class=\"_ _567\"> </span></div></td><td class=\"c n xd45 y40d8 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">11.344<span class=\"_ _567\"> </span></div></td><td class=\"c n xd46 y40d8 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10.616<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40d9 w343 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Diritti d'uso acquisiti con il leasing<span class=\"_ _567\"> </span></div></td><td class=\"c n xd47 y40d9 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">52.159<span class=\"_ _567\"> </span></div></td><td class=\"c n xd48 y40d9 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">56.611<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40da w33e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) terreni<span class=\"_ _567\"> </span></div></td><td class=\"c n xd49 y40da w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd4a y40da w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40db w33f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) fabbricati<span class=\"_ _567\"> </span></div></td><td class=\"c n xd3f y40db wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">51.186<span class=\"_ _567\"> </span></div></td><td class=\"c n xd40 y40db wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">55.337<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40dc w340 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">c) mobili<span class=\"_ _567\"> </span></div></td><td class=\"c n xd4b y40dc w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd4c y40dc w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40dd w341 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">d) impianti elettronici<span class=\"_ _567\"> </span></div></td><td class=\"c n xd4d y40dd w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd4e y40dd w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40de w342 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">e) altre<span class=\"_ _567\"> </span></div></td><td class=\"c n xd4f y40de wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">973<span class=\"_ _567\"> </span></div></td><td class=\"c n xd50 y40de w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.274<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40df w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n xd51 y40df w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">218.696<span class=\"_ _567\"> </span></div></td><td class=\"c n xd52 y40df w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">226.897<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xd53 h28 y40e0 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: ottenute tramite l\u2019escussione delle garanzie </td><td class=\"c n xd54 y40c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd55 y40c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xd53 h28 y40e1 ff9 fs16 fc0 sc0 ls0 ws0\">ricevute<span class=\"_ _567\"> </span></td><td></td><td></td></tr></table>Il <span class=\"_ _2\"></span>criterio <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>valutazione <span class=\"_ _2\"></span>utilizzato <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>terreni <span class=\"_ _a\"></span>e fabbricati <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>valore <span class=\"_ _a\"></span>rivalutato al <span class=\"_ _a\"></span>1\u00b0 <span class=\"_ _2\"></span>gennaio <span class=\"_ _2\"></span>2004<span class=\"_ _567\"> </span>in sede di prima applicazione dei principi IAS.  A regime il criterio adottato \u00e8 il costo; tale criterio<span class=\"_ _567\"> </span>\u00e8 adottato anche per tutte le altre attivit\u00e0 materiali.<span class=\"_ _567\"> </span>La vita utile stimata per le principali categorie di beni \u00e8 cos\u00ec stabilita:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">fabbricati: 50 anni,<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">mobili per uf<span class=\"_ _2\"></span>ficio, arredi, <span class=\"_ _2\"></span>impianti e attr<span class=\"_ _2\"></span>ezzature varie, <span class=\"_ _2\"></span>banconi blindati e bussole, <span class=\"_ _2\"></span>impianti<span class=\"_ _567\"> </span></span>di allarme: 10 anni,<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">terminali e pc, automezzi ad uso promiscuo: 4 anni.<span class=\"_ _567\"> </span></span>All\u2019interno delle singole tipologie di beni, ove necessario, vengono individuate alcune tipologie<span class=\"_ _567\"> </span>alle quali sono attribuite vite utili ulteriormente specificate.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019ammortamento \u00e8 calcolato in modo lineare per tutte le classi di attivit\u00e0 materiali, fatta<span class=\"_ _567\"> </span>eccezione per i terreni e le oper<span class=\"_ _2\"></span>e d\u2019arte che non vengono ammortizzati.<span class=\"_ _567\"> </span>Alla <span class=\"_ _8\"></span>voce <span class=\"_ _8\"></span>\u201c2. <span class=\"_ _8\"></span>Diritti <span class=\"_ _8\"></span>d\u2019uso <span class=\"_ _8\"></span>acquisiti <span class=\"_ _8\"></span>con <span class=\"_ _1d\"></span>il <span class=\"_ _8\"></span>leasing\u201d <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>rilevate, <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>applicazione <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>principio<span class=\"_ _567\"> </span>IFRS16 \u201cLeases\u201d in vigore dal 1\u00b0 gennaio <span class=\"_ _b\"></span>2019, le attivit\u00e0 consistenti <span class=\"_ _b\"></span>nei diritto d\u2019uso <span class=\"_ _b\"></span>oggetto<span class=\"_ _567\"> </span>dei contratti di locazione (c.d. \u201cRight of Use Asset\u201d o \u201cRoU Asset\u201d), calcolate come sommatoria<span class=\"_ _567\"> </span>del debito per leasing, dei costi diretti iniziali, dei pagamenti ef<span class=\"_ _2\"></span>fettuati alla data o prima della<span class=\"_ _567\"> </span>data di decorrenza del contratto (al netto degli eventuali incentivi al leasing ricevuti) e dei costi<span class=\"_ _567\"> </span>di smantellamento e/o ripristino.<span class=\"_ _567\"> </span><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws2cb gs8b4\">9.2 Attivit\u00e0 materiali detenute a scopo di investimento: composizione delle attivit\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gs8b5\">valutate al costo<span class=\"_ _567\"> </span></div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gs8b6\">Impegni per acquisto di attivit\u00e0 materiali (IAS 16/74.c)<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs8b7\">Si <span class=\"_ _8\"></span>segnala <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>chiusura <span class=\"_ _8\"></span>del <span class=\"_ _1d\"></span>periodo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>riferimento <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>vi <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>impegni <span class=\"_ _1d\"></span>per <span class=\"_ _8\"></span>l\u2019acquisto <span class=\"_ _8\"></span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs8b8\">attivit\u00e0 materiali.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gs8b9\">9.3 Attivit\u00e0 materiali ad uso funzionale: composizione delle attivit\u00e0 rivalutate<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs8ba\">Alla data di riferimento il Gruppo non detiene attivit\u00e0 materiali ad uso funzionale rivalutate.<span class=\"_ _567\"> </span></div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws2cb gs8bb\">9.4 Attivit\u00e0 materiali detenute a scopo di investimento: composizione delle attivit\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gs8bc\">valutate al fair value<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws119 gs8bd\">Alla data di riferimento il Gruppo non detiene attivit\u00e0 materiali detenute a scopo di investimento<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs8be\">valutate al fair value.<span class=\"_ _567\"> </span></div><div class=\"gs8bf\"><table class=\"s w344 h1dd\" id=\"_2905c11a-5cad-46b5-b04a-66873b421cd4\"><tr><td></td><td></td><td class=\"c n xd56 y40e2 w27d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n xd57 y40e2 w27e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h27 y40e3 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></td><td class=\"t m0 xa17 h27 y40e4 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore </td><td class=\"t m0 xd58 h27 y40e5 ff6 fs16 fc0 sc0 ls0 ws0\">Fair value<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 xd59 h27 y40e4 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore </td><td class=\"t m0 xd5a h27 y40e5 ff6 fs16 fc0 sc0 ls0 ws0\">Fair value<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 xd5b h27 y40e6 ff6 fs16 fc0 sc0 ls0 ws0\">di bilancio<span class=\"_ _567\"> </span></td><td class=\"c n xd5c y40e7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n xd5d y40e7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n xd5e y40e7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3</div></td><td class=\"t m0 xd5f h27 y40e6 ff6 fs16 fc0 sc0 ls0 ws0\">di bilancio<span class=\"_ _567\"> </span></td><td class=\"c n xd60 y40e7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n xd61 y40e7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n xd62 y40e7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40e8 w33d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 di propriet\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n xd63 y40e8 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.247<span class=\"_ _567\"> </span></div></td><td class=\"c n xd64 y40e8 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd65 y40e8 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd66 y40e8 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.751<span class=\"_ _567\"> </span></div></td><td class=\"c n xd67 y40e8 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.356<span class=\"_ _567\"> </span></div></td><td class=\"c n xd68 y40e8 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd69 y40e8 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd6a y40e8 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.337<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40e9 w33e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) terreni<span class=\"_ _567\"> </span></div></td><td class=\"c n xd6b y40e9 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.592<span class=\"_ _567\"> </span></div></td><td class=\"c n xd6c y40e9 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd6d y40e9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd6e y40e9 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.481<span class=\"_ _567\"> </span></div></td><td class=\"c n xd6f y40e9 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.208<span class=\"_ _567\"> </span></div></td><td class=\"c n xd70 y40e9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd71 y40e9 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd72 y40e9 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.883<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40ea w33f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) fabbricati<span class=\"_ _567\"> </span></div></td><td class=\"c n xd73 y40ea w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.655<span class=\"_ _567\"> </span></div></td><td class=\"c n xd74 y40ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd75 y40ea w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd76 y40ea wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.270<span class=\"_ _567\"> </span></div></td><td class=\"c n xd77 y40ea wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.148<span class=\"_ _567\"> </span></div></td><td class=\"c n xd78 y40ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd79 y40ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd7a y40ea wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.454<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40eb w343 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Diritti d'uso acquisiti con il leasing<span class=\"_ _567\"> </span></div></td><td class=\"c n xd7b y40eb w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd7c y40eb w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd7d y40eb w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd7e y40eb w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd7f y40eb w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd80 y40eb w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd81 y40eb w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd82 y40eb w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40ec w33e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) terreni<span class=\"_ _567\"> </span></div></td><td class=\"c n xd83 y40ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd84 y40ec w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd85 y40ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd86 y40ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd87 y40ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd88 y40ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd89 y40ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd8a y40ec w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40ed w33f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) fabbricati<span class=\"_ _567\"> </span></div></td><td class=\"c n xd8b y40ed w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd8c y40ed w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd8d y40ed w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd8e y40ed w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd8f y40ed w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd90 y40ed w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd91 y40ed w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd92 y40ed w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40ee w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n xd51 y40ee w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.247<span class=\"_ _567\"> </span></div></td><td class=\"c n xd93 y40ee w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd94 y40ee w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd95 y40ee w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.751<span class=\"_ _567\"> </span></div></td><td class=\"c n xd96 y40ee w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.356<span class=\"_ _567\"> </span></div></td><td class=\"c n xd97 y40ee w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd98 y40ee w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd99 y40ee w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.337<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xd53 h28 y40ef ff9 fs16 fc0 sc0 ls0 ws0\">di cui: ottenute tramite l\u2019escussione delle garanzie </td><td class=\"c n xd9a y40c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd9b y40c7 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd9c y40c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd9d y40c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd9e y40c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd9f y40c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xda0 y40c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xda1 y40c7 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xd53 h28 y40f0 ff9 fs16 fc0 sc0 ls0 ws0\">ricevute<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table></div><div class=\"t m0 hd ff5 fs1 fc0 sc0 ls0 ws0 gs8c0\">Legenda:<span class=\"ff2\"> L1= Livello 1, L2= Livello 2, L3= Livello 3<span class=\"_ _567\"> </span></span></div>9.6 Attivit\u00e0 materiali ad uso funzionale: variazioni annue<span class=\"_ _567\"> </span><table class=\"s w345 h1de\" id=\"_a2b74d3c-03c7-414c-86f5-04a3a82a2e4f\"><tr><td class=\"c n x304 y40f1 w346 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td><td class=\"c n xda2 y40f1 w347 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erreni<span class=\"_ _567\"> </span></div></td><td class=\"c n xda3 y40f1 w348 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Fabbricati<span class=\"_ _567\"> </span></div></td><td class=\"c n xda4 y40f1 w349 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Mobili<span class=\"_ _567\"> </span></div></td><td class=\"c n xda5 y40f1 w34a h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Impianti elettronici<span class=\"_ _567\"> </span></div></td><td class=\"c n xda6 y40f1 w34b h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _567\"> </span></div></td><td class=\"c n xda7 y40f1 w1e1 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40f2 w34c h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">A. Esistenze iniziali lorde<span class=\"_ _567\"> </span></div></td><td class=\"c n xda8 y40f2 w2a9 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">54.776<span class=\"_ _567\"> </span></div></td><td class=\"c n xda9 y40f2 w258 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">263.251<span class=\"_ _567\"> </span></div></td><td class=\"c n xdaa y40f2 w24f h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">39.832<span class=\"_ _567\"> </span></div></td><td class=\"c n xdab y40f2 w250 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">35.348<span class=\"_ _567\"> </span></div></td><td class=\"c n xdac y40f2 w250 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">67.530<span class=\"_ _567\"> </span></div></td><td class=\"c n xdad y40f2 w165 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">460.737<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40f3 w34d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.1 Riduzioni di valore totali nette<span class=\"_ _567\"> </span></div></td><td class=\"c n xdae y40f3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdaf y40f3 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">112.050<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb0 y40f3 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">36.668<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb1 y40f3 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">29.590<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb2 y40f3 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">55.532<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb3 y40f3 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">233.840<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40f4 w34e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A.2 Esistenze iniziali nette<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb4 y40f4 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">54.776<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb5 y40f4 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">151.201<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb6 y40f4 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.164<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb7 y40f4 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.758<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb8 y40f4 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">11.998<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb9 y40f4 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">226.897<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fbb w34f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. Aumenti:<span class=\"_ _567\"> </span></div></td><td class=\"c n xdba y3fbb w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdbb y3fbb w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">9.057<span class=\"_ _567\"> </span></div></td><td class=\"c n xdbc y3fbb w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">515<span class=\"_ _567\"> </span></div></td><td class=\"c n xdbd y3fbb w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.702<span class=\"_ _567\"> </span></div></td><td class=\"c n xdbe y3fbb w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.068<span class=\"_ _567\"> </span></div></td><td class=\"c n xdbf y3fbb w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">14.342<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fbc w326 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.1 Acquisti<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc0 y3fbc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc1 y3fbc w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.547<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc2 y3fbc wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">353<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc3 y3fbc wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.688<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc4 y3fbc wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.063<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc5 y3fbc wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.651<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fbd w350 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.2 Spese per migliorie capitalizzate<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc6 y3fbd w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x883 y3fbe w327 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.3 Riprese di valor<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc7 y3fbe w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc8 y3fbe wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">321<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc9 y3fbe w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12<span class=\"_ _567\"> </span></div></td><td class=\"c n xdca y3fbe w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdcb y3fbe w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdcc y3fbe wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">333<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40f5 w351 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.4 V<span class=\"_ _2\"></span>ariazioni positive di fair value imputate a:<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc6 y40f5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdcd y40f5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdce y40f5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdcf y40f5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd0 y40f5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd1 y40f5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3f1c w28c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) patrimonio netto<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd2 y3f1c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd3 y3f1c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd4 y3f1c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd5 y3f1c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd6 y3f1c w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd7 y3f1c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3fc0 w352 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) conto economico<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd8 y3fc0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd9 y3fc0 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdda y3fc0 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddb y3fc0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddc y3fc0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddd y3fc0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40f6 w353 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.5 Differ<span class=\"_ _2\"></span>enze positive di cambio<span class=\"_ _567\"> </span></div></td><td class=\"c n xdde y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddf y40f6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xde0 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xde1 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xde2 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xde3 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fa4 w354 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.6 T<span class=\"_ _a\"></span>rasferimenti da immobili detenuti a scopo di investimento<span class=\"_ _567\"> </span></div></td><td class=\"c n xde4 y3fa4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xde5 y3fa4 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">437<span class=\"_ _567\"> </span></div></td><td class=\"c n xde6 y3fa4 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xde7 y3fa4 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xde8 y3fa4 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xde9 y3fa4 wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">437<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fa5 w329 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.7 Altre variazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xdea y3fa5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdeb y3fa5 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.752<span class=\"_ _567\"> </span></div></td><td class=\"c n xdec y3fa5 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">150<span class=\"_ _567\"> </span></div></td><td class=\"c n xded y3fa5 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">14<span class=\"_ _567\"> </span></div></td><td class=\"c n xdee y3fa5 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5<span class=\"_ _567\"> </span></div></td><td class=\"c n xdef y3fa5 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.921<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40f7 w355 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">C. Diminuzioni:<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf0 y40f7 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">516<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf1 y40f7 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">16.127<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf2 y40f7 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">806<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf3 y40f7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.345<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf4 y40f7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.749<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf5 y40f7 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">22.543<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fa7 w32b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.1 V<span class=\"_ _2\"></span>endite<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf6 y3fa7 w1d4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf7 y3fa7 w1d4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf8 y3fa7 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">159<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf9 y3fa7 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">18<span class=\"_ _567\"> </span></div></td><td class=\"c n xdfa y3fa7 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">16<span class=\"_ _567\"> </span></div></td><td class=\"c n xdfb y3fa7 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">197<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fa8 w356 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.2 Ammortamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n xdfc y3fa8 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdfd y3fa8 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">13.967<span class=\"_ _567\"> </span></div></td><td class=\"c n xdfe y3fa8 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">473<span class=\"_ _567\"> </span></div></td><td class=\"c n xdff y3fa8 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.327<span class=\"_ _567\"> </span></div></td><td class=\"c n xe00 y3fa8 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.616<span class=\"_ _567\"> </span></div></td><td class=\"c n xe01 y3fa8 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">19.383<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40f8 w357 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">C.3 Rettifiche di valore da deterioramento imputate a:<span class=\"_ _567\"> </span></div></td><td class=\"c n xe02 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe03 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe04 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe05 y40f8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe06 y40f8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd92 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y40f9 w28c h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) patrimonio netto<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd2 y40f9 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd3 y40f9 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd4 y40f9 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd5 y40f9 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd6 y40f9 w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd7 y40f9 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3fc3 w352 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) conto economico<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd8 y3fc3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd9 y3fc3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdda y3fc3 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddb y3fc3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddc y3fc3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddd y3fc3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40fa w358 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.4 V<span class=\"_ _2\"></span>ariazioni negative di fair value imputate a:<span class=\"_ _567\"> </span></div></td><td class=\"c n xe07 y40fa w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe08 y40fa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe09 y40fa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe0a y40fa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe0b y40fa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe0c y40fa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3fc5 w28c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) patrimonio netto<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd2 y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd3 y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd4 y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd5 y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd6 y3fc5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd7 y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3faf w352 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) conto economico<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd8 y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd9 y3faf w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdda y3faf w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddb y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddc y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddd y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb0 w359 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.5 Differ<span class=\"_ _2\"></span>enze negative di cambio<span class=\"_ _567\"> </span></div></td><td class=\"c n xe0d y3fb0 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe0e y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe0f y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe10 y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe11 y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe12 y3fb0 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb1 w35a h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.6 T<span class=\"_ _a\"></span>rasferimenti a:<span class=\"_ _567\"> </span></div></td><td class=\"c n xe13 y3fb1 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">513<span class=\"_ _567\"> </span></div></td><td class=\"c n xe14 y3fb1 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.088<span class=\"_ _567\"> </span></div></td><td class=\"c n xe15 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb0a y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe16 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe17 y3fb1 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.601<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3fb2 w35b h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) attivit\u00e0 materiali detenute a scopo di investimento<span class=\"_ _567\"> </span></div></td><td class=\"c n xe18 y3fb2 w195 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">513<span class=\"_ _567\"> </span></div></td><td class=\"c n xe19 y3fb2 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.088<span class=\"_ _567\"> </span></div></td><td class=\"c n xe1a y3fb2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xe1b y3fb2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xe1c y3fb2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xe1d y3fb2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.601<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3fb3 w35c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) attivit\u00e0 non correnti e gruppi di attivit\u00e0 in via di dismissione<span class=\"_ _567\"> </span></div></td><td class=\"c n xe1e y3fb3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe1f y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe20 y3fb3 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe21 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe22 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe23 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb4 w35d h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.7 Altre variazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xe24 y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe25 y3fb4 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.071<span class=\"_ _567\"> </span></div></td><td class=\"c n xe26 y3fb4 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">174<span class=\"_ _567\"> </span></div></td><td class=\"c n xe27 y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe28 y3fb4 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">117<span class=\"_ _567\"> </span></div></td><td class=\"c n xe29 y3fb4 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.362<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xe2a y40fb w35e h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">D. Rimanenze finali nette<span class=\"_ _567\"> </span></div></td><td class=\"c n xe2b y40fb w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">54.260<span class=\"_ _567\"> </span></div></td><td class=\"c n xe2c y40fb w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">144.131<span class=\"_ _567\"> </span></div></td><td class=\"c n xe2d y40fb w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.873<span class=\"_ _567\"> </span></div></td><td class=\"c n xe2e y40fb w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.115<span class=\"_ _567\"> </span></div></td><td class=\"c n xe2f y40fb w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">12.317<span class=\"_ _567\"> </span></div></td><td class=\"c n xe30 y40fb w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">218.696<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb6 w35f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">D.1 Riduzioni di valore totali nette<span class=\"_ _567\"> </span></div></td><td class=\"c n xe31 y3fb6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe32 y3fb6 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">125.580<span class=\"_ _567\"> </span></div></td><td class=\"c n xe33 y3fb6 wcb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">36.991<span class=\"_ _567\"> </span></div></td><td class=\"c n xe34 y3fb6 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">31.903<span class=\"_ _567\"> </span></div></td><td class=\"c n xe35 y3fb6 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">58.143<span class=\"_ _567\"> </span></div></td><td class=\"c n xe36 y3fb6 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">252.617<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb7 w360 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">D.2 Rimanenze finali lorde<span class=\"_ _567\"> </span></div></td><td class=\"c n xe37 y3fb7 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">54.260<span class=\"_ _567\"> </span></div></td><td class=\"c n xe38 y3fb7 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">269.711<span class=\"_ _567\"> </span></div></td><td class=\"c n xe39 y3fb7 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">39.864<span class=\"_ _567\"> </span></div></td><td class=\"c n xe3a y3fb7 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">37.018<span class=\"_ _567\"> </span></div></td><td class=\"c n xe3b y3fb7 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">70.460<span class=\"_ _567\"> </span></div></td><td class=\"c n xe3c y3fb7 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">471.313<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xe2a y3de2 w361 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">E. V<span class=\"_ _2\"></span>alutazione al costo<span class=\"_ _567\"> </span></div></td><td class=\"c n xe3d y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe3e y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe3f y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe40 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe41 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe42 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table>Alle voci A.1 e D.1 \u2013 \u201cRiduzioni di valore totali nette\u201d sono riportati gli importi r<span class=\"_ _2\"></span>elativi agli<span class=\"_ _567\"> </span>ammortamenti complessivamente operati.<span class=\"_ _567\"> </span>Alle voci \u201cB.7 Altre variazioni\u201d, \u201cC.1 V<span class=\"_ _a\"></span>endite\u201d e \u201cC.7 Altre variazioni\u201d trovano rappr<span class=\"_ _2\"></span>esentazione:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws140\">gli effetti delle dismissioni e delle vendite di attivit\u00e0 materiali effettuate nell\u2019eser<span class=\"_ _2\"></span>cizio; in<span class=\"_ _567\"> </span></span>particolare, la voce \u201cB.7 Altr<span class=\"_ _2\"></span>e variazioni\u201d include lo scarico del fondo ammortamento di<span class=\"_ _567\"> </span>tali cespiti dismessi e la voce \u201cC.7 Altre variazioni\u201d accoglie lo scarico del costo storico dei<span class=\"_ _567\"> </span>medesimi cespiti. Ad esito delle suddette dismissioni sono state rilevate perdite da r<span class=\"_ _2\"></span>ealizzo<span class=\"_ _567\"> </span>per complessivi 20 migliaia di euro, contabilizzati a conto economico alla voce 200 \u201cAltri<span class=\"_ _567\"> </span>oneri / proventi di gestione\u201d;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">gli <span class=\"_ _b\"></span>effetti <span class=\"_ _b\"></span>incrementativi <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>Lease <span class=\"_ _b\"></span>Modifications <span class=\"_ _b\"></span>intervenut<span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>nell\u2019esercizio <span class=\"_ _b\"></span>sui <span class=\"_ _8\"></span>valori <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>RoU<span class=\"_ _567\"> </span></span>Asset iscritti in bilancio in applicazione del principio contabile IFRS 16.<span class=\"_ _567\"> </span>9.7 Attivit\u00e0 materiali detenute a scopo di investimento: variazioni annue<span class=\"_ _567\"> </span>9.9 Impegni per acquisto di attivit\u00e0 materiali<span class=\"_ _567\"> </span>Si segnala che a fine esercizio non vi sono impegni per acquisto di attivit\u00e0 materiali.<span class=\"_ _567\"> </span><table class=\"s w362 h1df\" id=\"_11637105-81f3-4520-92fd-e440d0d7a584\"><tr><td class=\"t m0 x8e1 h27 y40fc ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></td><td class=\"t m0 xe43 h27 y40fd ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></td><td></td></tr><tr><td></td><td class=\"c n xe44 y40fe w363 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erreni<span class=\"_ _567\"> </span></div></td><td class=\"c n xe45 y40fe w348 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Fabbricati<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40ff w324 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A. Esistenze iniziali<span class=\"_ _567\"> </span></div></td><td class=\"c n xe46 y40ff w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.208<span class=\"_ _567\"> </span></div></td><td class=\"c n xe47 y40ff w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.148<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4100 w364 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. Aumenti<span class=\"_ _567\"> </span></div></td><td class=\"c n xe48 y4100 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">514<span class=\"_ _567\"> </span></div></td><td class=\"c n xe49 y4100 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.215<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y4101 w326 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.1 Acquisti<span class=\"_ _567\"> </span></div></td><td class=\"c n xe4a y4101 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe4b y4101 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y4102 w350 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.2 Spese per migliorie capitalizzate<span class=\"_ _567\"> </span></div></td><td class=\"c n xe4c y4102 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe4d y4102 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y4103 w365 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.3 V<span class=\"_ _2\"></span>ariazioni positive di fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n xe4e y4103 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe4f y4103 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y4104 w327 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.4 Riprese di valor<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></div></td><td class=\"c n xe50 y4104 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe51 y4104 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">45<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y4105 w353 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.5 Differ<span class=\"_ _2\"></span>enze di cambio positive<span class=\"_ _567\"> </span></div></td><td class=\"c n xe52 y4105 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe53 y4105 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y4106 w366 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.6 T<span class=\"_ _a\"></span>rasferimenti da immobili ad uso funzionale<span class=\"_ _567\"> </span></div></td><td class=\"c n xe54 y4106 wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">514<span class=\"_ _567\"> </span></div></td><td class=\"c n xe55 y4106 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.088<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y4107 w329 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.7 Altre variazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xe50 y4107 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe56 y4107 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">82<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4108 w367 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">C. Diminuzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xe48 y4108 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">130<span class=\"_ _567\"> </span></div></td><td class=\"c n xe57 y4108 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">708<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y4109 w368 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.1 V<span class=\"_ _2\"></span>endite<span class=\"_ _567\"> </span></div></td><td class=\"c n xe58 y4109 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">130<span class=\"_ _567\"> </span></div></td><td class=\"c n xe59 y4109 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">187<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3f20 w356 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.2 Ammortamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n xe5a y3f20 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe5b y3f20 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">85<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y410a w369 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.3 V<span class=\"_ _2\"></span>ariazioni negative di fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n xe5c y410a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe5d y410a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y410b w36a h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">C.4 Rettifiche di valore da deterioramento<span class=\"_ _567\"> </span></div></td><td class=\"c n xe5e y410b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe5f y410b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y410c w359 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.5 Differ<span class=\"_ _2\"></span>enze di cambio negative<span class=\"_ _567\"> </span></div></td><td class=\"c n xe60 y410c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe61 y410c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y410d w35a h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.6 T<span class=\"_ _a\"></span>rasferimenti a:<span class=\"_ _567\"> </span></div></td><td class=\"c n xe62 y410d w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe63 y410d w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8f0 y410e w36b h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) immobili ad uso funzionale<span class=\"_ _567\"> </span></div></td><td class=\"c n xe64 y410e w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe65 y410e wea h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">436<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xe66 h28 y410f ff9 fs16 fc0 sc0 ls0 ws0\">b) attivit\u00e0 non correnti e gruppi di attivit\u00e0 in via </td><td class=\"c n xe67 y4110 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe68 y4110 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xe66 h28 y4111 ff9 fs16 fc0 sc0 ls0 ws0\">di dismissione<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x8e7 y3fc9 w36c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.7 Altre variazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xe69 y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe6a y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fb7 w32f h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">D. Rimanenze finali<span class=\"_ _567\"> </span></div></td><td class=\"c n xe6b y3fb7 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.592<span class=\"_ _567\"> </span></div></td><td class=\"c n xe6c y3fb7 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.655<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w36d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">E. V<span class=\"_ _2\"></span>alutazione al fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n xe6d y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.481<span class=\"_ _567\"> </span></div></td><td class=\"c n xe6e y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.270<span class=\"_ _567\"> </span></div></td></tr></table>1.2 <span class=\"_ _8\"></span>Passivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _1d\"></span>valutate <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>costo <span class=\"_ _1d\"></span>ammortizzato: <span class=\"_ _8\"></span>composizione <span class=\"_ _8\"></span>merceologica <span class=\"_ _8\"></span>dei<span class=\"_ _567\"> </span>debiti verso clientela<span class=\"_ _567\"> </span><table class=\"s w3fb h1f1\" id=\"_f888e5cc-78ad-40f7-bd73-b48e5a698af0\"><tr><td></td><td></td><td class=\"c n x10a0 y3faa wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x10a1 y3faa wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c n x10a2 y41b6 w270 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">VB<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a3 y41b6 w308 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x4fa y41b6 w3ec h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">VB<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a4 y41b6 w3ed h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x304 y41b7 w3ee h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia operazioni/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1100 y41b7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1101 y41b7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x1102 y41b7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1103 y41b7 w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1104 y41b7 w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x1105 y41b7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4197 w3fc h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1. Conti correnti e depositi a vista<span class=\"_ _567\"> </span></div></td><td class=\"c n x1106 y4197 wb6 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10.594.820<span class=\"_ _567\"> </span></div></td><td class=\"c n x1107 y4197 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1108 y4197 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1109 y4197 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x110a y4197 wb6 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10.126.755<span class=\"_ _567\"> </span></div></td><td class=\"c n x110b y4197 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x47c y4197 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x110c y4197 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4198 w2da h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2. Depositi a scadenza<span class=\"_ _567\"> </span></div></td><td class=\"c n x110d y4198 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">787.705<span class=\"_ _567\"> </span></div></td><td class=\"c n x110e y4198 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x110f y4198 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1110 y4198 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1111 y4198 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">852.818<span class=\"_ _567\"> </span></div></td><td class=\"c n x1112 y4198 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1113 y4198 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1114 y4198 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41ba w287 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3. Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x1115 y41ba w17e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.804.635<span class=\"_ _567\"> </span></div></td><td class=\"c n x1116 y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1117 y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1118 y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1119 y41ba wb3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.950.313<span class=\"_ _567\"> </span></div></td><td class=\"c n x111a y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x111b y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x111c y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y419a w3fd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.1 Pronti contr<span class=\"_ _2\"></span>o termine passivi<span class=\"_ _567\"> </span></div></td><td class=\"c n x111d y419a w17e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.032.741<span class=\"_ _567\"> </span></div></td><td class=\"c n x111e y419a w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x111f y419a w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1120 y419a w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1121 y419a we2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.207.009<span class=\"_ _567\"> </span></div></td><td class=\"c n x1122 y419a w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1123 y419a w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1124 y419a w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y419b w289 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.2 Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x1125 y419b w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">771.894<span class=\"_ _567\"> </span></div></td><td class=\"c n x1126 y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1127 y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1128 y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1129 y419b wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">743.304<span class=\"_ _567\"> </span></div></td><td class=\"c n x112a y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x112b y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x112c y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y41bf ff9 fs16 fc0 sc0 ls0 ws0\">4. Debiti per impegni di riacquisto </td><td class=\"c n x10e0 y41bd w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x112d y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x112e y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x112f y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1130 y41bd w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1131 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1132 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1133 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y41c0 ff9 fs16 fc0 sc0 ls0 ws0\">di propri strumenti patrimoniali<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y3f15 w3fe h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5. Debiti per leasing<span class=\"_ _567\"> </span></div></td><td class=\"c n x1134 y3f15 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">54.113<span class=\"_ _567\"> </span></div></td><td class=\"c n x1135 y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1136 y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1137 y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1138 y3f15 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">58.315<span class=\"_ _567\"> </span></div></td><td class=\"c n x1139 y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x113a y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x113b y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f16 w3ff h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">6. Altri debiti<span class=\"_ _567\"> </span></div></td><td class=\"c n x113c y3f16 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">275.348<span class=\"_ _567\"> </span></div></td><td class=\"c n x113d y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x113e y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x113f y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1140 y3f16 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">292.456<span class=\"_ _567\"> </span></div></td><td class=\"c n x1141 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1142 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1143 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1144 y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.516.621<span class=\"_ _567\"> </span></div></td><td class=\"c n x1145 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1146 y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1147 y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.516.621<span class=\"_ _567\"> </span></div></td><td class=\"c n x1148 y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.280.657<span class=\"_ _567\"> </span></div></td><td class=\"c n x1149 y3de2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x114a y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x114b y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.280.657<span class=\"_ _567\"> </span></div></td></tr></table>Legenda:<span class=\"fff\"> VB= V<span class=\"_ _2\"></span>alore di bilancio, L1= Livello 1, L2= Livello 2, L3= Livello 3<span class=\"_ _567\"> </span></span>La voce \"3.2 Finanziamenti: Altri\" \u00e8 rilevato l'importo dei mutui passivi in essere con Cassa<span class=\"_ _567\"> </span> Depositi e Prestiti, che \"par<span class=\"_ _2\"></span>eggiano\" l'importo dei mutui alla clientela concessi per la<span class=\"_ _567\"> </span> ricostruzione <span class=\"_ _b\"></span>a <span class=\"_ _8\"></span>seguito <span class=\"_ _8\"></span>degli <span class=\"_ _b\"></span>eventi <span class=\"_ _8\"></span>sismici <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>2009 <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>Abruzzo; <span class=\"_ _8\"></span>risulta <span class=\"_ _b\"></span>al<span class=\"_ _b\"></span>tres\u00ec <span class=\"_ _b\"></span>rilevata <span class=\"_ _8\"></span>la <span class=\"_ _b\"></span>linea<span class=\"_ _567\"> </span> di <span class=\"_ _1d\"></span>finanziamento <span class=\"_ _1d\"></span>concessa <span class=\"_ _24\"></span>da <span class=\"_ _1d\"></span>Cassa <span class=\"_ _1d\"></span>Depositi <span class=\"_ _24\"></span>e <span class=\"_ _1d\"></span>Prestiti <span class=\"_ _1d\"></span>al <span class=\"_ _1d\"></span>Banco <span class=\"_ _1d\"></span>a <span class=\"_ _24\"></span>fronte <span class=\"_ _8\"></span>di <span class=\"_ _24\"></span>finanziamenti <span class=\"_ _1d\"></span>al<span class=\"_ _567\"> </span> segmento retail, PMI e MID-CAP<span class=\"_ _78\"></span>. In particolare:<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws47\">423 milioni di euro (362 milioni di eur<span class=\"_ _2\"></span>o nel periodo di confronto) relativo al segmento r<span class=\"_ _2\"></span>etail;<span class=\"_ _567\"> </span></span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws107\">349 milioni di euro (382 milioni di eur<span class=\"_ _2\"></span>o nel periodo di confronto) relativo al segmento<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws107\"> </span>corporate (PMI e MID-CAP).<span class=\"_ _567\"> </span> Alla voce \u201c5. Debiti per leasing\u201d sono rilevate, in applicazione del principio IFRS16, le passivit\u00e0<span class=\"_ _567\"> </span> connesse ai debiti per leasing (c.d. \u201cLease Liability\u201d), consistenti nel valore attuale dei pagamenti<span class=\"_ _567\"> </span> che, alla data di valutazione, devono essere ancora corrisposti al locator<span class=\"_ _2\"></span>e.<span class=\"_ _567\"> </span> Le principali poste della voce \u201c6. Altri debiti\u201d riguardano:<span class=\"_ _567\"> </span>  <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsd6\">gli assegni circolari per 33.949 migliaia di eur<span class=\"_ _2\"></span>o e gli assegni di traenza per 540 migliaia<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wsd6\"> </span>di <span class=\"_ _b\"></span>euro (a <span class=\"_ _b\"></span>fine <span class=\"_ _b\"></span>esercizio precedente <span class=\"_ _b\"></span>rispettivamente <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>34.540 <span class=\"_ _b\"></span>migliaia <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>euro gli <span class=\"_ _b\"></span>assegni<span class=\"_ _567\"> </span> circolari e 540 migliaia di eur<span class=\"_ _2\"></span>o gli assegni di traenza);<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws9c\">debito verso sottoscrittori Notes Copped\u00e8 correlato all\u2019operazione di cartolarizzazione<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws9c\"> </span>Copped\u00e8 <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>152.487 <span class=\"_ _b\"></span>migliaia <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>euro <span class=\"_ _b\"></span>avente <span class=\"_ _b\"></span>come <span class=\"_ _b\"></span>originator <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>controllata <span class=\"_ _b\"></span>Fides <span class=\"_ _b\"></span>(a <span class=\"_ _b\"></span>fine<span class=\"_ _567\"> </span> esercizio pr<span class=\"_ _2\"></span>ecedente pari a 199.202 migliaia di euro);<span class=\"_ _567\"> </span>  <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws305\">debito verso sottoscrittori Notes Senior e Mezzanine correlato all\u2019operazione di<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws305\"> </span>cartolarizzazione <span class=\"_ _24\"></span>Rainbow <span class=\"_ _24\"> </span>per <span class=\"_ _24\"> </span>46.124 <span class=\"_ _24\"> </span>migliaia <span class=\"_ _1\"> </span>di <span class=\"_ _24\"></span>euro <span class=\"_ _1d\"></span>(a <span class=\"_ _1\"> </span>fine <span class=\"_ _24\"></span>esercizio <span class=\"_ _24\"></span>precedente <span class=\"_ _1d\"></span>pari<span class=\"_ _567\"> </span> a 55.297 migliaia di euro) avente come originator la ex contr<span class=\"_ _2\"></span>ollata Dynamica Retail (ora<span class=\"_ _567\"> </span> incorporata in Fides S.p.A.).<span class=\"_ _567\"> </span>Al 31 dicembre 2025 tale voce include inoltr<span class=\"_ _2\"></span>e il debito per la componente di marginazione sui<span class=\"_ _567\"> </span> derivati in Clearing (Eurex) al variar<span class=\"_ _2\"></span>e del NPV del portafoglio dei derivati in essere per 31.590<span class=\"_ _567\"> </span> migliaia di euro.<span class=\"_ _567\"> </span> Parte M . <span class=\"ff7\">Informativa sul leasing<span class=\"_ _567\"> </span></span>Sezione 1 <span class=\"ff9\">- Locatario<span class=\"_ _567\"> </span></span>Informazioni qualitative<span class=\"_ _567\"> </span>In conformit\u00e0 al principio contabile IFRS16 \u201cLeases\u201d per i contratti che conferiscono il diritto di<span class=\"_ _567\"> </span>controllar<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>l\u2019utilizzo <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>un <span class=\"_ _8\"></span>asset <span class=\"_ _b\"></span>identificato <span class=\"_ _8\"></span>(cfr<span class=\"_ _3\"></span>. <span class=\"_ _b\"></span>IFRS <span class=\"_ _8\"></span>16.B9 <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>paragrafi <span class=\"_ _b\"></span>B13-B20) <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>un <span class=\"_ _b\"></span>certo<span class=\"_ _567\"> </span>periodo di <span class=\"_ _b\"></span>tempo, lungo il <span class=\"_ _b\"></span>periodo di <span class=\"_ _b\"></span>utilizzo, Banco <span class=\"_ _b\"></span>Desio valuta <span class=\"_ _b\"></span>se sono <span class=\"_ _b\"></span>verificati entrambi <span class=\"_ _b\"></span>i<span class=\"_ _567\"> </span>seguenti requisiti:<span class=\"_ _567\"> </span>a. <span class=\"_ _96\"> </span><span class=\"ff8 fc0\">Il  diritto  di  ottener<span class=\"_ _2\"></span>e  sostanzialmente  tutti  i  benefici  economici  dall\u2019utilizzo  dell\u2019asset<span class=\"_ _567\"> </span></span>identificato, come descritto nei paragrafi B21-B23;<span class=\"_ _567\"> </span>b. <span class=\"_ _2af\"> </span><span class=\"ff8 fc0\">Il diritto a diriger<span class=\"_ _2\"></span>e l\u2019utilizzo dell\u2019asset identificato, come descritto nei paragrafi B24-B30.<span class=\"_ _567\"> </span></span>Conseguentemente,  quando  viene <span class=\"_ _30\"> </span>identificato  un  contratto  di  leasing <span class=\"_ _30\"> </span>e  l\u2019attivit\u00e0  \u00e8  resa<span class=\"_ _567\"> </span>disponibile all\u2019utilizzo da parte del locatario, Banco Desio rileva:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws86\">una passivit\u00e0 consistente nei pagamenti dovuti per il leasing (i.e. Lease Liability). T<span class=\"_ _3\"></span>ale<span class=\"_ _567\"> </span></span>passivit\u00e0 \u00e8 inizialmente rilevata al valore attuale dei futuri pagamenti dovuti per il leasing<span class=\"_ _567\"> </span>attualizzati <span class=\"_ _9\"> </span>al <span class=\"_ _9\"> </span>tasso <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>inter<span class=\"_ _2\"></span>esse <span class=\"_ _9\"> </span>implicito <span class=\"_ _9\"> </span>nel <span class=\"_ _9\"> </span>leasing <span class=\"_ _9\"> </span>o, <span class=\"_ _9\"> </span>se <span class=\"_ _9\"> </span>tale <span class=\"_ _9\"> </span>tasso <span class=\"_ _1\"> </span>non <span class=\"_ _9\"> </span>pu\u00f2 <span class=\"_ _9\"> </span>essere<span class=\"_ _567\"> </span>prontamente determinato, al tasso di finanziamento mar<span class=\"_ _2\"></span>ginale del locatario;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws1cc\">un\u2019attivit\u00e0 consistente nel diritto di utilizzo (i.e. RoU Asset). T<span class=\"_ _3\"></span>ale attivit\u00e0 \u00e8 inizialmente<span class=\"_ _567\"> </span></span>rilevata come sommatoria di Lease Liability<span class=\"_ _a\"></span>, costi diretti iniziali, pagamenti effettuati alla<span class=\"_ _567\"> </span>data o prima della data di decorrenza del contratto al netto degli incentivi al leasing<span class=\"_ _567\"> </span>ricevuti, costi di smantellamento.<span class=\"_ _567\"> </span>La rilevazione di tali valori patrimoniali \u00e8 effettuata distintamente in ragione della tipologia<span class=\"_ _567\"> </span>degli <span class=\"_ _b\"></span>asset <span class=\"_ _b\"></span>identificati, <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>Banco <span class=\"_ _b\"></span>Desio <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>rappresentati <span class=\"_ _b\"></span>esclusivamente <span class=\"_ _b\"></span>da <span class=\"_ _b\"></span>immobili <span class=\"_ _b\"></span>ed<span class=\"_ _567\"> </span>autovetture.<span class=\"_ _567\"> </span>Banco Desio ha adottato alcuni degli espedienti pratici e recognition exemptions pr<span class=\"_ _2\"></span>evisti dal<span class=\"_ _567\"> </span>principio IFRS16 \u201cLeases\u201d:<div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs303\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws97\">sono esclusi i contratti con valore del bene sottostante inferior<span class=\"_ _2\"></span>e o uguale a Euro 5.000 alla<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws97\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs304\">data di applicazione iniziale (c.d. low value asset);<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs305\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsa4\">sono esclusi i contratti con lease term complessiva inferiore o uguale ai 12 mesi (c.d. short<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wsa4\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs306\">term asset);<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs307\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsa\">sono esclusi i costi diretti iniziali dalla valutazione del RoU Asset alla data di applicazione<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wsa\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs10d6\">iniziale.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs588\">Non <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>considerati <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>costi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>smantellamento <span class=\"_ _3\"></span>stimati <span class=\"_ _a\"></span>ai <span class=\"_ _3\"></span>fini <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>determinazione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>RoU <span class=\"_ _3\"></span>Asset,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws94 gs309\">dal momento che tale tipologia di costi deve essere considerata solo alla data di decorr<span class=\"_ _2\"></span>enza<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs30a\">del contratto di leasing.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws14 gs6d8\">Con riferimento al Lease term, Banco Desio ha deciso di considerare a r<span class=\"_ _2\"></span>egime per i nuovi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf2 gs30c\">contratti solo il primo periodo di rinnovo come ragionevolmente certo, a meno che non vi siano<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws82 gs30d\">clausole contrattuali che lo vietino, ovvero, fatti o cir<span class=\"_ _2\"></span>costanze che portino a considerare rinnovi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs30e\">aggiuntivi <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>determinare la <span class=\"_ _b\"></span>fine <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>contratto <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>leasing. <span class=\"_ _b\"></span>Per <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>contratti <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>essere <span class=\"_ _b\"></span>alla <span class=\"_ _b\"></span>data <span class=\"_ _b\"></span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs6d9\">FT<span class=\"_ _3\"></span>A, <span class=\"_ _2\"></span>era <span class=\"_ _a\"></span>stato <span class=\"_ _2\"></span>aggiunto <span class=\"_ _a\"></span>un <span class=\"_ _2\"></span>periodo <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>rinnovo, <span class=\"_ _a\"></span>qualora <span class=\"_ _2\"></span>il <span class=\"_ _a\"></span>contrat<span class=\"_ _b\"></span>to <span class=\"_ _a\"></span>si <span class=\"_ _2\"></span>trovasse <span class=\"_ _a\"></span>nel <span class=\"_ _a\"></span>primo <span class=\"_ _2\"></span>periodo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs30f\">contrattuale <span class=\"_ _1d\"></span>(ovvero <span class=\"_ _1d\"></span>non <span class=\"_ _24\"> </span>sia <span class=\"_ _24\"></span>ancora <span class=\"_ _1d\"></span>scattato <span class=\"_ _24\"></span>il <span class=\"_ _1d\"></span>primo <span class=\"_ _24\"></span>periodo <span class=\"_ _1d\"></span>di <span class=\"_ _24\"> </span>rinnovo), <span class=\"_ _24\"></span>oppure <span class=\"_ _1d\"></span>qualora <span class=\"_ _1d\"></span>il<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsde gs310\">contratto si trovasse in un periodo di rinnovo successivo al primo ma era ormai scaduto il<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs311\">termine per la comunicazione della disdetta.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws16 gs313\">Con riferimento al tasso per l\u2019attualizzazione dei futuri pagamenti dovuti per il leasing, Banco<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsa12\">Desio <span class=\"_ _1d\"></span>ha <span class=\"_ _1d\"></span>deciso <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>utilizzare <span class=\"_ _1d\"></span>quale <span class=\"_ _1d\"></span>tasso <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>finanziamento <span class=\"_ _1d\"></span>marginale <span class=\"_ _1d\"></span>(incremental <span class=\"_ _8\"></span>borrowing<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs314\">rate) <span class=\"_ _1d\"></span>un\u2019unica <span class=\"_ _24\"> </span>curva <span class=\"_ _24\"></span>di <span class=\"_ _24\"></span>tassi <span class=\"_ _1d\"></span>di <span class=\"_ _24\"> </span>interesse, <span class=\"_ _1d\"></span>considerando <span class=\"_ _24\"></span>peraltro <span class=\"_ _1d\"></span>un <span class=\"_ _24\"></span>floor <span class=\"_ _1d\"></span>pari <span class=\"_ _24\"> </span>allo <span class=\"_ _24\"></span>0% <span class=\"_ _24\"></span>per <span class=\"_ _1d\"></span>le<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2d gs66e\">scadenze in cui i tassi risultano negativi. T<span class=\"_ _3\"></span>ale curva \u00e8 basata su un tasso risk free (i.e. tasso<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs315\">di <span class=\"_ _8\"></span>interesse <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>mercato) <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>sullo <span class=\"_ _8\"></span>spr<span class=\"_ _2\"></span>ead <span class=\"_ _8\"></span>finanziamento <span class=\"_ _8\"></span>(i.e. <span class=\"_ _8\"></span>rischio <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>credito <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>locatario), <span class=\"_ _8\"></span>ed<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws84 gs316\">\u00e8 amortizing. Tipicamente il contratto di leasing non prevede infatti un unico pagamento a<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs317\">scadenza, <span class=\"_ _8\"></span>bens\u00ec <span class=\"_ _8\"></span>un <span class=\"_ _1d\"></span>pagamento <span class=\"_ _8\"></span>periodico <span class=\"_ _1d\"></span>dei <span class=\"_ _8\"></span>canoni <span class=\"_ _1d\"></span>lungo <span class=\"_ _8\"></span>l\u2019intera <span class=\"_ _1d\"></span>durata <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>contratto, <span class=\"_ _1d\"></span>che<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs318\">comporta un andamento decrescente del debito r<span class=\"_ _2\"></span>esiduo.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs31a\">Informazioni quantitative<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf3 gs31c\">Con riferimento alle attivit\u00e0 e passivit\u00e0 connesse ai contratti di leasing in essere al 31 dicembr<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs4ac\">2025, si evidenziano i seguenti saldi:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs6de\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws105\">un \u201cRoU Asset\u201d per 51,2 milioni di euro riferito ad immobili e per 0,9 milioni di eur<span class=\"_ _2\"></span>o riferito<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws105\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs6df\">ad autovetture;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs122a\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws1ff\">una \u201cLease Liability\u201d per 53,1 milioni di euro riferito ad immobili e per 0,9 milioni di eur<span class=\"_ _2\"></span>o<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws1ff\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs122b\">riferito ad autovetture.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws89 gs122c\">Nel corso dell\u2019esercizio sono stati rilevati oneri per 12.702 migliaia di eur<span class=\"_ _2\"></span>o connessi ai contratti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws82 gs122d\">di leasing, di cui 1.431 migliaia di euro rilevati nella voce \u201cInter<span class=\"_ _2\"></span>essi Passivi\u201d e 11.277 migliaia di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs122e\">euro <span class=\"_ _b\"></span>nella <span class=\"_ _b\"></span>voce <span class=\"_ _8\"></span>\u201cRettifiche <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>valor<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>nette <span class=\"_ _b\"></span>su <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _b\"></span>materiali\u201d <span class=\"_ _b\"></span>a <span class=\"_ _8\"></span>titolo <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>ammortamento <span class=\"_ _b\"></span>del<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs122f\">diritto d\u2019uso.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs1230\">Si segnala, in particolare, che l\u2019ammortamento rilevato in conto economico fa riferimento:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs1231\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">per 529 migliaia di euro ad autovettur<span class=\"_ _2\"></span>e;<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs1232\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">per 10.748 migliaia di euro ad immobili.<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1aa gs1233\">Complessivamente i costi dell\u2019esercizio riferiti a contratti di leasing e non rientranti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws12b gs1234\">nell\u2019applicazione dell\u2019IFRS16 (c.d. low value asset e short term asset) ammontano ad euro 2.320<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs1235\">migliaia.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1a2 gs1236\">Con riferimento alla \u201cLease liability\u201d rilevata al 31 dicembre 2025, pari a complessivi 54.113<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws133 gs1237\">migliaia di euro, si riporta di seguito una ripartizione per fasce di scadenza r<span class=\"_ _2\"></span>esidua delle passivit\u00e0:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs1238\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">10.692 migliaia di euro entr<span class=\"_ _2\"></span>o i 12 mesi;<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs1239\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">18.411 migliaia di euro da 1 a 3 anni;<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs123a\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">12.664 migliaia di euro da 3 a 5 anni;<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs123b\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">12.346 migliaia di euro oltr<span class=\"_ _2\"></span>e i 5 anni.<span class=\"_ _567\"> </span></span></div>Sezione 2 <span class=\"ff9\">-</span> <span class=\"ff9\">Locator<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></span>Informazioni qualitative<span class=\"_ _567\"> </span>I <span class=\"_ _1\"> </span>beni <span class=\"_ _9\"> </span>concessi <span class=\"_ _9\"> </span>in <span class=\"_ _1\"> </span>locazione <span class=\"_ _9\"> </span>finanziaria <span class=\"_ _1\"> </span>sono <span class=\"_ _9\"> </span>esposti <span class=\"_ _1\"> </span>come <span class=\"_ _9\"> </span>cr<span class=\"_ _2\"></span>editi, <span class=\"_ _9\"> </span>per <span class=\"_ _1\"> </span>un <span class=\"_ _9\"> </span>ammontare <span class=\"_ _1\"> </span>pari<span class=\"_ _567\"> </span>all\u2019investimento <span class=\"_ _9\"> </span>netto <span class=\"_ _1\"> </span>del <span class=\"_ _9\"> </span>leasing. <span class=\"_ _1\"> </span>La <span class=\"_ _9\"> </span>rilevazione <span class=\"_ _1\"> </span>dei <span class=\"_ _9\"> </span>pr<span class=\"_ _2\"></span>oventi <span class=\"_ _9\"> </span>finanziari <span class=\"_ _1\"> </span>riflette <span class=\"_ _9\"> </span>un <span class=\"_ _1\"> </span>tasso <span class=\"_ _9\"> </span>di<span class=\"_ _567\"> </span>rendimento periodico costante.<span class=\"_ _567\"> </span>Informazioni quantitative<span class=\"_ _567\"> </span>2. Leasing finanziario<span class=\"_ _567\"> </span>2.1 Classificazione per fasce temporali dei pagamenti da ricevere e<span class=\"_ _567\"> </span>riconciliazione con i finanziamenti per leasing iscritti nell\u2019attivo<span class=\"_ _567\"> </span><table class=\"s w82e h269\" id=\"_769a909c-b320-403d-9318-c5bbd00212c0\"><tr><td></td><td class=\"c n x2a7f y4703 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a80 y4703 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42ec w82f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Fasce temporali<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a81 y42ec w830 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Pagamenti da ricevere per</div></td><td class=\"t m0 x2a82 h28 y4704 ff9 fs16 fc0 sc0 ls0 ws0\">Pagamenti da ricevere per </td></tr><tr><td></td><td class=\"t m0 x2a83 h28 y4705 ff9 fs16 fc0 sc0 ls0 ws0\">il leasing<span class=\"_ _567\"> </span></td><td class=\"t m0 x179f h28 y4705 ff9 fs16 fc0 sc0 ls0 ws0\">il leasing<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y4106 w831 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Fino a 1 anno<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a84 y4106 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">55.031<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a85 y4106 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">53.661<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4706 w832 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">Da oltre 1 anno fino a 2 anni<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a86 y4706 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">48.326<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a87 y4706 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">44.347<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y44ef w833 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Da oltre 2 anni fino a 3 anni<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a88 y44ef wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">35.870<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a89 y44ef wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">36.608<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41b2 w833 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Da oltre 3 anni fino a 4 anni<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a88 y41b2 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">21.437<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a89 y41b2 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">23.433<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4707 w833 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Da oltre 4 anni fino a 5 anni<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a8a y4707 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">7.969<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a8b y4707 wcb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">11.023<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4708 w834 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Da oltre 5 anni<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a8c y4708 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.267<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a8d y4708 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">11.586<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h27 y4709 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale pagamenti da ricevere </td><td class=\"c n x2a8e y4251 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">173.900<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a8f y4251 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">180.658<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h27 y470a ff6 fs16 fc0 sc0 ls0 ws0\">per il leasing<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x8e1 h2c y470b ffb fs16 fc0 sc0 ls0 ws0\">Riconciliazione con finanziamenti<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x304 y434e w835 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Utili finanziari non maturati (-)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a90 y434e wcb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">12.654<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a91 y434e w17a h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">13.362<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4006 w836 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore r<span class=\"_ _2\"></span>esiduo non garantito (-)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a92 y4006 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a93 y4006 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w837 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Finanziamenti per leasing<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a94 y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">161.246<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a95 y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">167.296<span class=\"_ _567\"> </span></div></td></tr></table>La <span class=\"_ _2\"></span>tabella <span class=\"_ _2\"></span>fornisce <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>classificazione per <span class=\"_ _a\"></span>fasce <span class=\"_ _2\"></span>temporali dei <span class=\"_ _a\"></span>pagamenti <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>ricevere <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>leasing<span class=\"_ _567\"> </span>e <span class=\"_ _8\"></span>la <span class=\"_ _1d\"></span>riconciliazione <span class=\"_ _1d\"></span>tra <span class=\"_ _1d\"></span>i <span class=\"_ _1d\"></span>pagamenti <span class=\"_ _1d\"></span>da <span class=\"_ _8\"></span>ricevere <span class=\"_ _1d\"></span>e <span class=\"_ _8\"></span>i <span class=\"_ _1d\"></span>finanziamenti <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>leasing, <span class=\"_ _1d\"></span>in <span class=\"_ _8\"></span>conformit\u00e0 <span class=\"_ _1d\"></span>a<span class=\"_ _567\"> </span>quanto <span class=\"_ _a\"></span>previsto <span class=\"_ _3\"></span>dall\u2019IFRS <span class=\"_ _a\"></span>16, <span class=\"_ _a\"></span>paragrafo <span class=\"_ _a\"></span>94. <span class=\"_ _2\"></span>Si <span class=\"_ _a\"></span>precisa, <span class=\"_ _3\"></span>in <span class=\"_ _a\"></span>particolare, <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>i <span class=\"_ _a\"></span>pagamenti <span class=\"_ _a\"></span>da <span class=\"_ _a\"></span>ricevere<span class=\"_ _567\"> </span>per leasing, rappresentativi della sommatoria dei pagamenti dovuti in linea capitale e in linea<span class=\"_ _567\"> </span>interessi, <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>esposti <span class=\"_ _8\"></span>al <span class=\"_ _b\"></span>lordo <span class=\"_ _b\"></span>dei <span class=\"_ _8\"></span>fondi <span class=\"_ _b\"></span>rettificativi. <span class=\"_ _b\"></span>La <span class=\"_ _b\"></span>riconciliazione <span class=\"_ _8\"></span>con <span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>finanziamenti <span class=\"_ _b\"></span>per<span class=\"_ _567\"> </span>leasing, esposti in <span class=\"_ _b\"></span>bilancio nell\u2019ambito delle <span class=\"_ _b\"></span>attivit\u00e0 finanziarie valutate <span class=\"_ _b\"></span>al costo ammortizzato,<span class=\"_ _567\"> </span>alla <span class=\"_ _2\"></span>tabella 4.2 <span class=\"_ _a\"></span>\u201cAttivit\u00e0 finanziarie <span class=\"_ _2\"></span>valutate <span class=\"_ _2\"></span>al costo <span class=\"_ _a\"></span>ammortizzato: composizione <span class=\"_ _2\"></span>merceologica<span class=\"_ _567\"> </span>dei <span class=\"_ _2\"></span>crediti <span class=\"_ _2\"></span>verso <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>clientela\u201d, <span class=\"_ _2\"></span>avviene <span class=\"_ _2\"></span>sottraendo gli <span class=\"_ _a\"></span>utili finanziari <span class=\"_ _a\"></span>non <span class=\"_ _2\"></span>maturati e <span class=\"_ _a\"></span>le <span class=\"_ _2\"></span>rettifiche <span class=\"_ _2\"></span>di<span class=\"_ _567\"> </span>valore relative ai <span class=\"_ _b\"></span>medesimi <span class=\"_ _b\"></span>finanziamenti <span class=\"_ _b\"></span>pari <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>4.679 migliaia <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>euro <span class=\"_ _b\"></span>(11.415 migliaia <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>euro<span class=\"_ _567\"> </span>alla fine del periodo di confronto).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-750": {
   "value": "Sezione 9<span class=\"ff9\"> -</span> <span class=\"ff9\">Attivit\u00e0 materiali - voce 90 </span>9.1 Attivit\u00e0 materiali ad uso funzionale: composizione delle<span class=\"_ _567\"> </span>attivit\u00e0 valutate al costo<span class=\"_ _567\"> </span><table class=\"s w33c h1dc\" id=\"_2e85100b-3336-4226-8966-bf73e8ce134b\"><tr><td></td><td class=\"c n xd39 y40d1 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n xd3a y40d1 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y40d2 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x304 y40d3 w33d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 di propriet\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n xd3b y40d3 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">166.537<span class=\"_ _567\"> </span></div></td><td class=\"c n xd3c y40d3 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">170.286<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40d4 w33e h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) terreni<span class=\"_ _567\"> </span></div></td><td class=\"c n xd3d y40d4 wad h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">54.260<span class=\"_ _567\"> </span></div></td><td class=\"c n xd3e y40d4 w188 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">54.776<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40d5 w33f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) fabbricati<span class=\"_ _567\"> </span></div></td><td class=\"c n xd3f y40d5 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">92.945<span class=\"_ _567\"> </span></div></td><td class=\"c n xd40 y40d5 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">95.970<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40d6 w340 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">c) mobili<span class=\"_ _567\"> </span></div></td><td class=\"c n xd41 y40d6 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.873<span class=\"_ _567\"> </span></div></td><td class=\"c n xd42 y40d6 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.165<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40d7 w341 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">d) impianti elettronici<span class=\"_ _567\"> </span></div></td><td class=\"c n xd43 y40d7 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.115<span class=\"_ _567\"> </span></div></td><td class=\"c n xd44 y40d7 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.759<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40d8 w342 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">e) altre<span class=\"_ _567\"> </span></div></td><td class=\"c n xd45 y40d8 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">11.344<span class=\"_ _567\"> </span></div></td><td class=\"c n xd46 y40d8 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10.616<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40d9 w343 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Diritti d'uso acquisiti con il leasing<span class=\"_ _567\"> </span></div></td><td class=\"c n xd47 y40d9 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">52.159<span class=\"_ _567\"> </span></div></td><td class=\"c n xd48 y40d9 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">56.611<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40da w33e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) terreni<span class=\"_ _567\"> </span></div></td><td class=\"c n xd49 y40da w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd4a y40da w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40db w33f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) fabbricati<span class=\"_ _567\"> </span></div></td><td class=\"c n xd3f y40db wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">51.186<span class=\"_ _567\"> </span></div></td><td class=\"c n xd40 y40db wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">55.337<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40dc w340 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">c) mobili<span class=\"_ _567\"> </span></div></td><td class=\"c n xd4b y40dc w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd4c y40dc w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40dd w341 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">d) impianti elettronici<span class=\"_ _567\"> </span></div></td><td class=\"c n xd4d y40dd w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd4e y40dd w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40de w342 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">e) altre<span class=\"_ _567\"> </span></div></td><td class=\"c n xd4f y40de wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">973<span class=\"_ _567\"> </span></div></td><td class=\"c n xd50 y40de w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.274<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40df w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n xd51 y40df w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">218.696<span class=\"_ _567\"> </span></div></td><td class=\"c n xd52 y40df w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">226.897<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xd53 h28 y40e0 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: ottenute tramite l\u2019escussione delle garanzie </td><td class=\"c n xd54 y40c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd55 y40c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xd53 h28 y40e1 ff9 fs16 fc0 sc0 ls0 ws0\">ricevute<span class=\"_ _567\"> </span></td><td></td><td></td></tr></table>Il <span class=\"_ _2\"></span>criterio <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>valutazione <span class=\"_ _2\"></span>utilizzato <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>terreni <span class=\"_ _a\"></span>e fabbricati <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>valore <span class=\"_ _a\"></span>rivalutato al <span class=\"_ _a\"></span>1\u00b0 <span class=\"_ _2\"></span>gennaio <span class=\"_ _2\"></span>2004<span class=\"_ _567\"> </span> in sede di prima applicazione dei principi IAS.  A regime il criterio adottato \u00e8 il costo; tale criterio<span class=\"_ _567\"> </span> \u00e8 adottato anche per tutte le altre attivit\u00e0 materiali.<span class=\"_ _567\"> </span>La vita utile stimata per le principali categorie di beni \u00e8 cos\u00ec stabilita:<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">fabbricati: 50 anni,<span class=\"_ _567\"> </span></span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">mobili per uf<span class=\"_ _2\"></span>ficio, arredi, <span class=\"_ _2\"></span>impianti e attr<span class=\"_ _2\"></span>ezzature varie, <span class=\"_ _2\"></span>banconi blindati e bussole, <span class=\"_ _2\"></span>impianti<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>di allarme: 10 anni,<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">terminali e pc, automezzi ad uso promiscuo: 4 anni.<span class=\"_ _567\"> </span></span>All\u2019interno delle singole tipologie di beni, ove necessario, vengono individuate alcune tipologie<span class=\"_ _567\"> </span> alle quali sono attribuite vite utili ulteriormente specificate.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019ammortamento \u00e8 calcolato in modo lineare per tutte le classi di attivit\u00e0 materiali, fatta<span class=\"_ _567\"> </span> eccezione per i terreni e le oper<span class=\"_ _2\"></span>e d\u2019arte che non vengono ammortizzati.<span class=\"_ _567\"> </span>Alla <span class=\"_ _8\"></span>voce <span class=\"_ _8\"></span>\u201c2. <span class=\"_ _8\"></span>Diritti <span class=\"_ _8\"></span>d\u2019uso <span class=\"_ _8\"></span>acquisiti <span class=\"_ _8\"></span>con <span class=\"_ _1d\"></span>il <span class=\"_ _8\"></span>leasing\u201d <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>rilevate, <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>applicazione <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>principio<span class=\"_ _567\"> </span> IFRS16 \u201cLeases\u201d in vigore dal 1\u00b0 gennaio <span class=\"_ _b\"></span>2019, le attivit\u00e0 consistenti <span class=\"_ _b\"></span>nei diritto d\u2019uso <span class=\"_ _b\"></span>oggetto<span class=\"_ _567\"> </span> dei contratti di locazione (c.d. \u201cRight of Use Asset\u201d o \u201cRoU Asset\u201d), calcolate come sommatoria<span class=\"_ _567\"> </span> del debito per leasing, dei costi diretti iniziali, dei pagamenti ef<span class=\"_ _2\"></span>fettuati alla data o prima della<span class=\"_ _567\"> </span> data di decorrenza del contratto (al netto degli eventuali incentivi al leasing ricevuti) e dei costi<span class=\"_ _567\"> </span> di smantellamento e/o ripristino.<span class=\"_ _567\"> </span>9.2 Attivit\u00e0 materiali detenute a scopo di investimento: composizione delle attivit\u00e0<span class=\"_ _567\"> </span>valutate al costo<span class=\"_ _567\"> </span>Impegni per acquisto di attivit\u00e0 materiali (IAS 16/74.c)<span class=\"_ _567\"> </span>Si <span class=\"_ _8\"></span>segnala <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>chiusura <span class=\"_ _8\"></span>del <span class=\"_ _1d\"></span>periodo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>riferimento <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>vi <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>impegni <span class=\"_ _1d\"></span>per <span class=\"_ _8\"></span>l\u2019acquisto <span class=\"_ _8\"></span>di<span class=\"_ _567\"> </span>attivit\u00e0 materiali.<span class=\"_ _567\"> </span>9.3 Attivit\u00e0 materiali ad uso funzionale: composizione delle attivit\u00e0 rivalutate<span class=\"_ _567\"> </span>Alla data di riferimento il Gruppo non detiene attivit\u00e0 materiali ad uso funzionale rivalutate.<span class=\"_ _567\"> </span>9.4 Attivit\u00e0 materiali detenute a scopo di investimento: composizione delle attivit\u00e0<span class=\"_ _567\"> </span>valutate al fair value<span class=\"_ _567\"> </span>Alla data di riferimento il Gruppo non detiene attivit\u00e0 materiali detenute a scopo di investimento<span class=\"_ _567\"> </span>valutate al fair value.<span class=\"_ _567\"> </span><table class=\"s w344 h1dd\" id=\"_2905c11a-5cad-46b5-b04a-66873b421cd4\"><tr><td></td><td></td><td class=\"c n xd56 y40e2 w27d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n xd57 y40e2 w27e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h27 y40e3 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></td><td class=\"t m0 xa17 h27 y40e4 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore </td><td class=\"t m0 xd58 h27 y40e5 ff6 fs16 fc0 sc0 ls0 ws0\">Fair value<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 xd59 h27 y40e4 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore </td><td class=\"t m0 xd5a h27 y40e5 ff6 fs16 fc0 sc0 ls0 ws0\">Fair value<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 xd5b h27 y40e6 ff6 fs16 fc0 sc0 ls0 ws0\">di bilancio<span class=\"_ _567\"> </span></td><td class=\"c n xd5c y40e7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n xd5d y40e7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n xd5e y40e7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3</div></td><td class=\"t m0 xd5f h27 y40e6 ff6 fs16 fc0 sc0 ls0 ws0\">di bilancio<span class=\"_ _567\"> </span></td><td class=\"c n xd60 y40e7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n xd61 y40e7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n xd62 y40e7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40e8 w33d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 di propriet\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n xd63 y40e8 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.247<span class=\"_ _567\"> </span></div></td><td class=\"c n xd64 y40e8 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd65 y40e8 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd66 y40e8 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.751<span class=\"_ _567\"> </span></div></td><td class=\"c n xd67 y40e8 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.356<span class=\"_ _567\"> </span></div></td><td class=\"c n xd68 y40e8 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd69 y40e8 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd6a y40e8 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.337<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40e9 w33e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) terreni<span class=\"_ _567\"> </span></div></td><td class=\"c n xd6b y40e9 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.592<span class=\"_ _567\"> </span></div></td><td class=\"c n xd6c y40e9 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd6d y40e9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd6e y40e9 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.481<span class=\"_ _567\"> </span></div></td><td class=\"c n xd6f y40e9 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.208<span class=\"_ _567\"> </span></div></td><td class=\"c n xd70 y40e9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd71 y40e9 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd72 y40e9 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.883<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40ea w33f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) fabbricati<span class=\"_ _567\"> </span></div></td><td class=\"c n xd73 y40ea w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.655<span class=\"_ _567\"> </span></div></td><td class=\"c n xd74 y40ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd75 y40ea w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd76 y40ea wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.270<span class=\"_ _567\"> </span></div></td><td class=\"c n xd77 y40ea wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.148<span class=\"_ _567\"> </span></div></td><td class=\"c n xd78 y40ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd79 y40ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd7a y40ea wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.454<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40eb w343 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Diritti d'uso acquisiti con il leasing<span class=\"_ _567\"> </span></div></td><td class=\"c n xd7b y40eb w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd7c y40eb w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd7d y40eb w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd7e y40eb w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd7f y40eb w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd80 y40eb w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd81 y40eb w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd82 y40eb w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40ec w33e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) terreni<span class=\"_ _567\"> </span></div></td><td class=\"c n xd83 y40ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd84 y40ec w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd85 y40ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd86 y40ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd87 y40ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd88 y40ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd89 y40ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd8a y40ec w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40ed w33f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) fabbricati<span class=\"_ _567\"> </span></div></td><td class=\"c n xd8b y40ed w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd8c y40ed w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd8d y40ed w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd8e y40ed w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd8f y40ed w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd90 y40ed w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd91 y40ed w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd92 y40ed w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40ee w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n xd51 y40ee w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.247<span class=\"_ _567\"> </span></div></td><td class=\"c n xd93 y40ee w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd94 y40ee w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd95 y40ee w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.751<span class=\"_ _567\"> </span></div></td><td class=\"c n xd96 y40ee w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.356<span class=\"_ _567\"> </span></div></td><td class=\"c n xd97 y40ee w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd98 y40ee w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd99 y40ee w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.337<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xd53 h28 y40ef ff9 fs16 fc0 sc0 ls0 ws0\">di cui: ottenute tramite l\u2019escussione delle garanzie </td><td class=\"c n xd9a y40c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd9b y40c7 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd9c y40c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd9d y40c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd9e y40c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd9f y40c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xda0 y40c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xda1 y40c7 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xd53 h28 y40f0 ff9 fs16 fc0 sc0 ls0 ws0\">ricevute<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>Legenda:<span class=\"ff2\"> L1= Livello 1, L2= Livello 2, L3= Livello 3<span class=\"_ _567\"> </span></span>9.6 Attivit\u00e0 materiali ad uso funzionale: variazioni annue<span class=\"_ _567\"> </span><table class=\"s w345 h1de\" id=\"_a2b74d3c-03c7-414c-86f5-04a3a82a2e4f\"><tr><td class=\"c n x304 y40f1 w346 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td><td class=\"c n xda2 y40f1 w347 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erreni<span class=\"_ _567\"> </span></div></td><td class=\"c n xda3 y40f1 w348 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Fabbricati<span class=\"_ _567\"> </span></div></td><td class=\"c n xda4 y40f1 w349 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Mobili<span class=\"_ _567\"> </span></div></td><td class=\"c n xda5 y40f1 w34a h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Impianti elettronici<span class=\"_ _567\"> </span></div></td><td class=\"c n xda6 y40f1 w34b h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _567\"> </span></div></td><td class=\"c n xda7 y40f1 w1e1 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40f2 w34c h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">A. Esistenze iniziali lorde<span class=\"_ _567\"> </span></div></td><td class=\"c n xda8 y40f2 w2a9 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">54.776<span class=\"_ _567\"> </span></div></td><td class=\"c n xda9 y40f2 w258 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">263.251<span class=\"_ _567\"> </span></div></td><td class=\"c n xdaa y40f2 w24f h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">39.832<span class=\"_ _567\"> </span></div></td><td class=\"c n xdab y40f2 w250 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">35.348<span class=\"_ _567\"> </span></div></td><td class=\"c n xdac y40f2 w250 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">67.530<span class=\"_ _567\"> </span></div></td><td class=\"c n xdad y40f2 w165 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">460.737<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40f3 w34d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.1 Riduzioni di valore totali nette<span class=\"_ _567\"> </span></div></td><td class=\"c n xdae y40f3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdaf y40f3 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">112.050<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb0 y40f3 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">36.668<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb1 y40f3 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">29.590<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb2 y40f3 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">55.532<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb3 y40f3 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">233.840<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40f4 w34e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A.2 Esistenze iniziali nette<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb4 y40f4 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">54.776<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb5 y40f4 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">151.201<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb6 y40f4 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.164<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb7 y40f4 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.758<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb8 y40f4 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">11.998<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb9 y40f4 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">226.897<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fbb w34f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. Aumenti:<span class=\"_ _567\"> </span></div></td><td class=\"c n xdba y3fbb w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdbb y3fbb w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">9.057<span class=\"_ _567\"> </span></div></td><td class=\"c n xdbc y3fbb w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">515<span class=\"_ _567\"> </span></div></td><td class=\"c n xdbd y3fbb w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.702<span class=\"_ _567\"> </span></div></td><td class=\"c n xdbe y3fbb w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.068<span class=\"_ _567\"> </span></div></td><td class=\"c n xdbf y3fbb w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">14.342<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fbc w326 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.1 Acquisti<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc0 y3fbc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc1 y3fbc w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.547<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc2 y3fbc wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">353<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc3 y3fbc wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.688<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc4 y3fbc wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.063<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc5 y3fbc wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.651<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fbd w350 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.2 Spese per migliorie capitalizzate<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc6 y3fbd w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x883 y3fbe w327 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.3 Riprese di valor<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc7 y3fbe w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc8 y3fbe wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">321<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc9 y3fbe w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12<span class=\"_ _567\"> </span></div></td><td class=\"c n xdca y3fbe w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdcb y3fbe w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdcc y3fbe wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">333<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40f5 w351 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.4 V<span class=\"_ _2\"></span>ariazioni positive di fair value imputate a:<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc6 y40f5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdcd y40f5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdce y40f5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdcf y40f5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd0 y40f5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd1 y40f5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3f1c w28c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) patrimonio netto<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd2 y3f1c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd3 y3f1c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd4 y3f1c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd5 y3f1c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd6 y3f1c w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd7 y3f1c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3fc0 w352 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) conto economico<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd8 y3fc0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd9 y3fc0 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdda y3fc0 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddb y3fc0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddc y3fc0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddd y3fc0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40f6 w353 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.5 Differ<span class=\"_ _2\"></span>enze positive di cambio<span class=\"_ _567\"> </span></div></td><td class=\"c n xdde y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddf y40f6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xde0 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xde1 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xde2 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xde3 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fa4 w354 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.6 T<span class=\"_ _a\"></span>rasferimenti da immobili detenuti a scopo di investimento<span class=\"_ _567\"> </span></div></td><td class=\"c n xde4 y3fa4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xde5 y3fa4 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">437<span class=\"_ _567\"> </span></div></td><td class=\"c n xde6 y3fa4 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xde7 y3fa4 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xde8 y3fa4 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xde9 y3fa4 wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">437<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fa5 w329 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.7 Altre variazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xdea y3fa5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdeb y3fa5 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.752<span class=\"_ _567\"> </span></div></td><td class=\"c n xdec y3fa5 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">150<span class=\"_ _567\"> </span></div></td><td class=\"c n xded y3fa5 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">14<span class=\"_ _567\"> </span></div></td><td class=\"c n xdee y3fa5 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5<span class=\"_ _567\"> </span></div></td><td class=\"c n xdef y3fa5 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.921<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40f7 w355 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">C. Diminuzioni:<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf0 y40f7 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">516<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf1 y40f7 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">16.127<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf2 y40f7 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">806<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf3 y40f7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.345<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf4 y40f7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.749<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf5 y40f7 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">22.543<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fa7 w32b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.1 V<span class=\"_ _2\"></span>endite<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf6 y3fa7 w1d4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf7 y3fa7 w1d4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf8 y3fa7 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">159<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf9 y3fa7 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">18<span class=\"_ _567\"> </span></div></td><td class=\"c n xdfa y3fa7 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">16<span class=\"_ _567\"> </span></div></td><td class=\"c n xdfb y3fa7 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">197<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fa8 w356 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.2 Ammortamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n xdfc y3fa8 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdfd y3fa8 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">13.967<span class=\"_ _567\"> </span></div></td><td class=\"c n xdfe y3fa8 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">473<span class=\"_ _567\"> </span></div></td><td class=\"c n xdff y3fa8 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.327<span class=\"_ _567\"> </span></div></td><td class=\"c n xe00 y3fa8 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.616<span class=\"_ _567\"> </span></div></td><td class=\"c n xe01 y3fa8 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">19.383<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40f8 w357 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">C.3 Rettifiche di valore da deterioramento imputate a:<span class=\"_ _567\"> </span></div></td><td class=\"c n xe02 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe03 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe04 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe05 y40f8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe06 y40f8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd92 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y40f9 w28c h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) patrimonio netto<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd2 y40f9 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd3 y40f9 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd4 y40f9 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd5 y40f9 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd6 y40f9 w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd7 y40f9 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3fc3 w352 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) conto economico<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd8 y3fc3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd9 y3fc3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdda y3fc3 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddb y3fc3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddc y3fc3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddd y3fc3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40fa w358 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.4 V<span class=\"_ _2\"></span>ariazioni negative di fair value imputate a:<span class=\"_ _567\"> </span></div></td><td class=\"c n xe07 y40fa w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe08 y40fa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe09 y40fa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe0a y40fa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe0b y40fa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe0c y40fa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3fc5 w28c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) patrimonio netto<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd2 y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd3 y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd4 y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd5 y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd6 y3fc5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd7 y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3faf w352 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) conto economico<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd8 y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd9 y3faf w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdda y3faf w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddb y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddc y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddd y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb0 w359 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.5 Differ<span class=\"_ _2\"></span>enze negative di cambio<span class=\"_ _567\"> </span></div></td><td class=\"c n xe0d y3fb0 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe0e y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe0f y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe10 y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe11 y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe12 y3fb0 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb1 w35a h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.6 T<span class=\"_ _a\"></span>rasferimenti a:<span class=\"_ _567\"> </span></div></td><td class=\"c n xe13 y3fb1 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">513<span class=\"_ _567\"> </span></div></td><td class=\"c n xe14 y3fb1 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.088<span class=\"_ _567\"> </span></div></td><td class=\"c n xe15 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb0a y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe16 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe17 y3fb1 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.601<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3fb2 w35b h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) attivit\u00e0 materiali detenute a scopo di investimento<span class=\"_ _567\"> </span></div></td><td class=\"c n xe18 y3fb2 w195 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">513<span class=\"_ _567\"> </span></div></td><td class=\"c n xe19 y3fb2 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.088<span class=\"_ _567\"> </span></div></td><td class=\"c n xe1a y3fb2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xe1b y3fb2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xe1c y3fb2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xe1d y3fb2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.601<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3fb3 w35c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) attivit\u00e0 non correnti e gruppi di attivit\u00e0 in via di dismissione<span class=\"_ _567\"> </span></div></td><td class=\"c n xe1e y3fb3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe1f y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe20 y3fb3 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe21 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe22 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe23 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb4 w35d h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.7 Altre variazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xe24 y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe25 y3fb4 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.071<span class=\"_ _567\"> </span></div></td><td class=\"c n xe26 y3fb4 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">174<span class=\"_ _567\"> </span></div></td><td class=\"c n xe27 y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe28 y3fb4 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">117<span class=\"_ _567\"> </span></div></td><td class=\"c n xe29 y3fb4 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.362<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xe2a y40fb w35e h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">D. Rimanenze finali nette<span class=\"_ _567\"> </span></div></td><td class=\"c n xe2b y40fb w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">54.260<span class=\"_ _567\"> </span></div></td><td class=\"c n xe2c y40fb w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">144.131<span class=\"_ _567\"> </span></div></td><td class=\"c n xe2d y40fb w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.873<span class=\"_ _567\"> </span></div></td><td class=\"c n xe2e y40fb w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.115<span class=\"_ _567\"> </span></div></td><td class=\"c n xe2f y40fb w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">12.317<span class=\"_ _567\"> </span></div></td><td class=\"c n xe30 y40fb w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">218.696<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb6 w35f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">D.1 Riduzioni di valore totali nette<span class=\"_ _567\"> </span></div></td><td class=\"c n xe31 y3fb6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe32 y3fb6 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">125.580<span class=\"_ _567\"> </span></div></td><td class=\"c n xe33 y3fb6 wcb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">36.991<span class=\"_ _567\"> </span></div></td><td class=\"c n xe34 y3fb6 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">31.903<span class=\"_ _567\"> </span></div></td><td class=\"c n xe35 y3fb6 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">58.143<span class=\"_ _567\"> </span></div></td><td class=\"c n xe36 y3fb6 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">252.617<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb7 w360 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">D.2 Rimanenze finali lorde<span class=\"_ _567\"> </span></div></td><td class=\"c n xe37 y3fb7 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">54.260<span class=\"_ _567\"> </span></div></td><td class=\"c n xe38 y3fb7 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">269.711<span class=\"_ _567\"> </span></div></td><td class=\"c n xe39 y3fb7 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">39.864<span class=\"_ _567\"> </span></div></td><td class=\"c n xe3a y3fb7 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">37.018<span class=\"_ _567\"> </span></div></td><td class=\"c n xe3b y3fb7 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">70.460<span class=\"_ _567\"> </span></div></td><td class=\"c n xe3c y3fb7 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">471.313<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xe2a y3de2 w361 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">E. V<span class=\"_ _2\"></span>alutazione al costo<span class=\"_ _567\"> </span></div></td><td class=\"c n xe3d y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe3e y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe3f y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe40 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe41 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe42 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table>9.7 Attivit\u00e0 materiali detenute a scopo di investimento: variazioni annue<span class=\"_ _567\"> </span>9.9 Impegni per acquisto di attivit\u00e0 materiali<span class=\"_ _567\"> </span>Si segnala che a fine esercizio non vi sono impegni per acquisto di attivit\u00e0 materiali.<span class=\"_ _567\"> </span><table class=\"s w362 h1df\" id=\"_11637105-81f3-4520-92fd-e440d0d7a584\"><tr><td class=\"t m0 x8e1 h27 y40fc ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></td><td class=\"t m0 xe43 h27 y40fd ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></td><td></td></tr><tr><td></td><td class=\"c n xe44 y40fe w363 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erreni<span class=\"_ _567\"> </span></div></td><td class=\"c n xe45 y40fe w348 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Fabbricati<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40ff w324 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A. Esistenze iniziali<span class=\"_ _567\"> </span></div></td><td class=\"c n xe46 y40ff w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.208<span class=\"_ _567\"> </span></div></td><td class=\"c n xe47 y40ff w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.148<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4100 w364 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. Aumenti<span class=\"_ _567\"> </span></div></td><td class=\"c n xe48 y4100 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">514<span class=\"_ _567\"> </span></div></td><td class=\"c n xe49 y4100 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.215<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y4101 w326 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.1 Acquisti<span class=\"_ _567\"> </span></div></td><td class=\"c n xe4a y4101 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe4b y4101 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y4102 w350 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.2 Spese per migliorie capitalizzate<span class=\"_ _567\"> </span></div></td><td class=\"c n xe4c y4102 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe4d y4102 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y4103 w365 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.3 V<span class=\"_ _2\"></span>ariazioni positive di fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n xe4e y4103 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe4f y4103 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y4104 w327 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.4 Riprese di valor<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></div></td><td class=\"c n xe50 y4104 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe51 y4104 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">45<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y4105 w353 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.5 Differ<span class=\"_ _2\"></span>enze di cambio positive<span class=\"_ _567\"> </span></div></td><td class=\"c n xe52 y4105 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe53 y4105 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y4106 w366 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.6 T<span class=\"_ _a\"></span>rasferimenti da immobili ad uso funzionale<span class=\"_ _567\"> </span></div></td><td class=\"c n xe54 y4106 wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">514<span class=\"_ _567\"> </span></div></td><td class=\"c n xe55 y4106 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.088<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y4107 w329 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.7 Altre variazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xe50 y4107 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe56 y4107 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">82<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4108 w367 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">C. Diminuzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xe48 y4108 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">130<span class=\"_ _567\"> </span></div></td><td class=\"c n xe57 y4108 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">708<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y4109 w368 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.1 V<span class=\"_ _2\"></span>endite<span class=\"_ _567\"> </span></div></td><td class=\"c n xe58 y4109 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">130<span class=\"_ _567\"> </span></div></td><td class=\"c n xe59 y4109 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">187<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3f20 w356 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.2 Ammortamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n xe5a y3f20 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe5b y3f20 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">85<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y410a w369 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.3 V<span class=\"_ _2\"></span>ariazioni negative di fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n xe5c y410a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe5d y410a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y410b w36a h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">C.4 Rettifiche di valore da deterioramento<span class=\"_ _567\"> </span></div></td><td class=\"c n xe5e y410b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe5f y410b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y410c w359 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.5 Differ<span class=\"_ _2\"></span>enze di cambio negative<span class=\"_ _567\"> </span></div></td><td class=\"c n xe60 y410c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe61 y410c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y410d w35a h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.6 T<span class=\"_ _a\"></span>rasferimenti a:<span class=\"_ _567\"> </span></div></td><td class=\"c n xe62 y410d w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe63 y410d w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8f0 y410e w36b h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) immobili ad uso funzionale<span class=\"_ _567\"> </span></div></td><td class=\"c n xe64 y410e w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe65 y410e wea h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">436<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xe66 h28 y410f ff9 fs16 fc0 sc0 ls0 ws0\">b) attivit\u00e0 non correnti e gruppi di attivit\u00e0 in via </td><td class=\"c n xe67 y4110 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe68 y4110 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xe66 h28 y4111 ff9 fs16 fc0 sc0 ls0 ws0\">di dismissione<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x8e7 y3fc9 w36c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.7 Altre variazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xe69 y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe6a y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fb7 w32f h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">D. Rimanenze finali<span class=\"_ _567\"> </span></div></td><td class=\"c n xe6b y3fb7 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.592<span class=\"_ _567\"> </span></div></td><td class=\"c n xe6c y3fb7 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.655<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w36d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">E. V<span class=\"_ _2\"></span>alutazione al fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n xe6d y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.481<span class=\"_ _567\"> </span></div></td><td class=\"c n xe6e y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.270<span class=\"_ _567\"> </span></div></td></tr></table>Alle voci A.1 e D.1 \u2013 \u201cRiduzioni di valore totali nette\u201d sono riportati gli importi r<span class=\"_ _2\"></span>elativi agli<span class=\"_ _567\"> </span>ammortamenti complessivamente operati.<span class=\"_ _567\"> </span>Alle voci \u201cB.7 Altre variazioni\u201d, \u201cC.1 V<span class=\"_ _a\"></span>endite\u201d e \u201cC.7 Altre variazioni\u201d trovano rappr<span class=\"_ _2\"></span>esentazione:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws140\">gli effetti delle dismissioni e delle vendite di attivit\u00e0 materiali effettuate nell\u2019eser<span class=\"_ _2\"></span>cizio; in<span class=\"_ _567\"> </span></span>particolare, la voce \u201cB.7 Altr<span class=\"_ _2\"></span>e variazioni\u201d include lo scarico del fondo ammortamento di<span class=\"_ _567\"> </span>tali cespiti dismessi e la voce \u201cC.7 Altre variazioni\u201d accoglie lo scarico del costo storico dei<span class=\"_ _567\"> </span>medesimi cespiti. Ad esito delle suddette dismissioni sono state rilevate perdite da r<span class=\"_ _2\"></span>ealizzo<span class=\"_ _567\"> </span>per complessivi 20 migliaia di euro, contabilizzati a conto economico alla voce 200 \u201cAltri<span class=\"_ _567\"> </span>oneri / proventi di gestione\u201d;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">gli <span class=\"_ _b\"></span>effetti <span class=\"_ _b\"></span>incrementativi <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>Lease <span class=\"_ _b\"></span>Modifications <span class=\"_ _b\"></span>intervenut<span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>nell\u2019esercizio <span class=\"_ _b\"></span>sui <span class=\"_ _8\"></span>valori <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>RoU<span class=\"_ _567\"> </span></span>Asset iscritti in bilancio in applicazione del principio contabile IFRS 16.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-760": {
   "value": "Sezione 9<span class=\"ff9\"> -</span> <span class=\"ff9\">Attivit\u00e0 materiali - voce 90 </span>9.1 Attivit\u00e0 materiali ad uso funzionale: composizione delle<span class=\"_ _567\"> </span>attivit\u00e0 valutate al costo<span class=\"_ _567\"> </span><table class=\"s w33c h1dc\" id=\"_2e85100b-3336-4226-8966-bf73e8ce134b\"><tr><td></td><td class=\"c n xd39 y40d1 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n xd3a y40d1 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y40d2 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x304 y40d3 w33d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 di propriet\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n xd3b y40d3 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">166.537<span class=\"_ _567\"> </span></div></td><td class=\"c n xd3c y40d3 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">170.286<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40d4 w33e h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) terreni<span class=\"_ _567\"> </span></div></td><td class=\"c n xd3d y40d4 wad h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">54.260<span class=\"_ _567\"> </span></div></td><td class=\"c n xd3e y40d4 w188 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">54.776<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40d5 w33f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) fabbricati<span class=\"_ _567\"> </span></div></td><td class=\"c n xd3f y40d5 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">92.945<span class=\"_ _567\"> </span></div></td><td class=\"c n xd40 y40d5 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">95.970<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40d6 w340 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">c) mobili<span class=\"_ _567\"> </span></div></td><td class=\"c n xd41 y40d6 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.873<span class=\"_ _567\"> </span></div></td><td class=\"c n xd42 y40d6 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.165<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40d7 w341 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">d) impianti elettronici<span class=\"_ _567\"> </span></div></td><td class=\"c n xd43 y40d7 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.115<span class=\"_ _567\"> </span></div></td><td class=\"c n xd44 y40d7 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.759<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40d8 w342 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">e) altre<span class=\"_ _567\"> </span></div></td><td class=\"c n xd45 y40d8 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">11.344<span class=\"_ _567\"> </span></div></td><td class=\"c n xd46 y40d8 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10.616<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40d9 w343 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Diritti d'uso acquisiti con il leasing<span class=\"_ _567\"> </span></div></td><td class=\"c n xd47 y40d9 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">52.159<span class=\"_ _567\"> </span></div></td><td class=\"c n xd48 y40d9 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">56.611<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40da w33e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) terreni<span class=\"_ _567\"> </span></div></td><td class=\"c n xd49 y40da w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd4a y40da w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40db w33f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) fabbricati<span class=\"_ _567\"> </span></div></td><td class=\"c n xd3f y40db wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">51.186<span class=\"_ _567\"> </span></div></td><td class=\"c n xd40 y40db wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">55.337<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40dc w340 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">c) mobili<span class=\"_ _567\"> </span></div></td><td class=\"c n xd4b y40dc w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd4c y40dc w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40dd w341 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">d) impianti elettronici<span class=\"_ _567\"> </span></div></td><td class=\"c n xd4d y40dd w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd4e y40dd w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40de w342 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">e) altre<span class=\"_ _567\"> </span></div></td><td class=\"c n xd4f y40de wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">973<span class=\"_ _567\"> </span></div></td><td class=\"c n xd50 y40de w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.274<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40df w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n xd51 y40df w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">218.696<span class=\"_ _567\"> </span></div></td><td class=\"c n xd52 y40df w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">226.897<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xd53 h28 y40e0 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: ottenute tramite l\u2019escussione delle garanzie </td><td class=\"c n xd54 y40c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd55 y40c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xd53 h28 y40e1 ff9 fs16 fc0 sc0 ls0 ws0\">ricevute<span class=\"_ _567\"> </span></td><td></td><td></td></tr></table>Il <span class=\"_ _2\"></span>criterio <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>valutazione <span class=\"_ _2\"></span>utilizzato <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>terreni <span class=\"_ _a\"></span>e fabbricati <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>valore <span class=\"_ _a\"></span>rivalutato al <span class=\"_ _a\"></span>1\u00b0 <span class=\"_ _2\"></span>gennaio <span class=\"_ _2\"></span>2004<span class=\"_ _567\"> </span>in sede di prima applicazione dei principi IAS.  A regime il criterio adottato \u00e8 il costo; tale criterio<span class=\"_ _567\"> </span>\u00e8 adottato anche per tutte le altre attivit\u00e0 materiali.<span class=\"_ _567\"> </span>La vita utile stimata per le principali categorie di beni \u00e8 cos\u00ec stabilita:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">fabbricati: 50 anni,<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">mobili per uf<span class=\"_ _2\"></span>ficio, arredi, <span class=\"_ _2\"></span>impianti e attr<span class=\"_ _2\"></span>ezzature varie, <span class=\"_ _2\"></span>banconi blindati e bussole, <span class=\"_ _2\"></span>impianti<span class=\"_ _567\"> </span></span>di allarme: 10 anni,<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">terminali e pc, automezzi ad uso promiscuo: 4 anni.<span class=\"_ _567\"> </span></span>All\u2019interno delle singole tipologie di beni, ove necessario, vengono individuate alcune tipologie<span class=\"_ _567\"> </span>alle quali sono attribuite vite utili ulteriormente specificate.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019ammortamento \u00e8 calcolato in modo lineare per tutte le classi di attivit\u00e0 materiali, fatta<span class=\"_ _567\"> </span>eccezione per i terreni e le oper<span class=\"_ _2\"></span>e d\u2019arte che non vengono ammortizzati.<span class=\"_ _567\"> </span>Alla <span class=\"_ _8\"></span>voce <span class=\"_ _8\"></span>\u201c2. <span class=\"_ _8\"></span>Diritti <span class=\"_ _8\"></span>d\u2019uso <span class=\"_ _8\"></span>acquisiti <span class=\"_ _8\"></span>con <span class=\"_ _1d\"></span>il <span class=\"_ _8\"></span>leasing\u201d <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>rilevate, <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>applicazione <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>principio<span class=\"_ _567\"> </span>IFRS16 \u201cLeases\u201d in vigore dal 1\u00b0 gennaio <span class=\"_ _b\"></span>2019, le attivit\u00e0 consistenti <span class=\"_ _b\"></span>nei diritto d\u2019uso <span class=\"_ _b\"></span>oggetto<span class=\"_ _567\"> </span>dei contratti di locazione (c.d. \u201cRight of Use Asset\u201d o \u201cRoU Asset\u201d), calcolate come sommatoria<span class=\"_ _567\"> </span>del debito per leasing, dei costi diretti iniziali, dei pagamenti ef<span class=\"_ _2\"></span>fettuati alla data o prima della<span class=\"_ _567\"> </span>data di decorrenza del contratto (al netto degli eventuali incentivi al leasing ricevuti) e dei costi<span class=\"_ _567\"> </span>di smantellamento e/o ripristino.<span class=\"_ _567\"> </span>9.2 Attivit\u00e0 materiali detenute a scopo di investimento: composizione delle attivit\u00e0<span class=\"_ _567\"> </span>valutate al costo<span class=\"_ _567\"> </span>Impegni per acquisto di attivit\u00e0 materiali (IAS 16/74.c)<span class=\"_ _567\"> </span>Si <span class=\"_ _8\"></span>segnala <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>chiusura <span class=\"_ _8\"></span>del <span class=\"_ _1d\"></span>periodo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>riferimento <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>vi <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>impegni <span class=\"_ _1d\"></span>per <span class=\"_ _8\"></span>l\u2019acquisto <span class=\"_ _8\"></span>di<span class=\"_ _567\"> </span>attivit\u00e0 materiali.<span class=\"_ _567\"> </span>9.3 Attivit\u00e0 materiali ad uso funzionale: composizione delle attivit\u00e0 rivalutate<span class=\"_ _567\"> </span>Alla data di riferimento il Gruppo non detiene attivit\u00e0 materiali ad uso funzionale rivalutate.<span class=\"_ _567\"> </span>9.4 Attivit\u00e0 materiali detenute a scopo di investimento: composizione delle attivit\u00e0<span class=\"_ _567\"> </span>valutate al fair value<span class=\"_ _567\"> </span>Alla data di riferimento il Gruppo non detiene attivit\u00e0 materiali detenute a scopo di investimento<span class=\"_ _567\"> </span>valutate al fair value.<span class=\"_ _567\"> </span><table class=\"s w344 h1dd\" id=\"_2905c11a-5cad-46b5-b04a-66873b421cd4\"><tr><td></td><td></td><td class=\"c n xd56 y40e2 w27d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n xd57 y40e2 w27e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h27 y40e3 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></td><td class=\"t m0 xa17 h27 y40e4 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore </td><td class=\"t m0 xd58 h27 y40e5 ff6 fs16 fc0 sc0 ls0 ws0\">Fair value<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 xd59 h27 y40e4 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore </td><td class=\"t m0 xd5a h27 y40e5 ff6 fs16 fc0 sc0 ls0 ws0\">Fair value<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 xd5b h27 y40e6 ff6 fs16 fc0 sc0 ls0 ws0\">di bilancio<span class=\"_ _567\"> </span></td><td class=\"c n xd5c y40e7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n xd5d y40e7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n xd5e y40e7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3</div></td><td class=\"t m0 xd5f h27 y40e6 ff6 fs16 fc0 sc0 ls0 ws0\">di bilancio<span class=\"_ _567\"> </span></td><td class=\"c n xd60 y40e7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n xd61 y40e7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n xd62 y40e7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40e8 w33d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 di propriet\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n xd63 y40e8 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.247<span class=\"_ _567\"> </span></div></td><td class=\"c n xd64 y40e8 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd65 y40e8 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd66 y40e8 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.751<span class=\"_ _567\"> </span></div></td><td class=\"c n xd67 y40e8 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.356<span class=\"_ _567\"> </span></div></td><td class=\"c n xd68 y40e8 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd69 y40e8 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd6a y40e8 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.337<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40e9 w33e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) terreni<span class=\"_ _567\"> </span></div></td><td class=\"c n xd6b y40e9 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.592<span class=\"_ _567\"> </span></div></td><td class=\"c n xd6c y40e9 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd6d y40e9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd6e y40e9 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.481<span class=\"_ _567\"> </span></div></td><td class=\"c n xd6f y40e9 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.208<span class=\"_ _567\"> </span></div></td><td class=\"c n xd70 y40e9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd71 y40e9 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd72 y40e9 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.883<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40ea w33f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) fabbricati<span class=\"_ _567\"> </span></div></td><td class=\"c n xd73 y40ea w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.655<span class=\"_ _567\"> </span></div></td><td class=\"c n xd74 y40ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd75 y40ea w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd76 y40ea wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.270<span class=\"_ _567\"> </span></div></td><td class=\"c n xd77 y40ea wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.148<span class=\"_ _567\"> </span></div></td><td class=\"c n xd78 y40ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd79 y40ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd7a y40ea wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.454<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40eb w343 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Diritti d'uso acquisiti con il leasing<span class=\"_ _567\"> </span></div></td><td class=\"c n xd7b y40eb w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd7c y40eb w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd7d y40eb w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd7e y40eb w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd7f y40eb w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd80 y40eb w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd81 y40eb w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd82 y40eb w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40ec w33e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) terreni<span class=\"_ _567\"> </span></div></td><td class=\"c n xd83 y40ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd84 y40ec w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd85 y40ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd86 y40ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd87 y40ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd88 y40ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd89 y40ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd8a y40ec w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40ed w33f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) fabbricati<span class=\"_ _567\"> </span></div></td><td class=\"c n xd8b y40ed w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd8c y40ed w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd8d y40ed w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd8e y40ed w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd8f y40ed w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd90 y40ed w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd91 y40ed w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd92 y40ed w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40ee w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n xd51 y40ee w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.247<span class=\"_ _567\"> </span></div></td><td class=\"c n xd93 y40ee w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd94 y40ee w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd95 y40ee w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.751<span class=\"_ _567\"> </span></div></td><td class=\"c n xd96 y40ee w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.356<span class=\"_ _567\"> </span></div></td><td class=\"c n xd97 y40ee w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd98 y40ee w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd99 y40ee w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.337<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xd53 h28 y40ef ff9 fs16 fc0 sc0 ls0 ws0\">di cui: ottenute tramite l\u2019escussione delle garanzie </td><td class=\"c n xd9a y40c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd9b y40c7 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd9c y40c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd9d y40c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd9e y40c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd9f y40c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xda0 y40c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xda1 y40c7 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xd53 h28 y40f0 ff9 fs16 fc0 sc0 ls0 ws0\">ricevute<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>Legenda:<span class=\"ff2\"> L1= Livello 1, L2= Livello 2, L3= Livello 3<span class=\"_ _567\"> </span></span>9.6 Attivit\u00e0 materiali ad uso funzionale: variazioni annue<span class=\"_ _567\"> </span><table class=\"s w345 h1de\" id=\"_a2b74d3c-03c7-414c-86f5-04a3a82a2e4f\"><tr><td class=\"c n x304 y40f1 w346 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td><td class=\"c n xda2 y40f1 w347 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erreni<span class=\"_ _567\"> </span></div></td><td class=\"c n xda3 y40f1 w348 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Fabbricati<span class=\"_ _567\"> </span></div></td><td class=\"c n xda4 y40f1 w349 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Mobili<span class=\"_ _567\"> </span></div></td><td class=\"c n xda5 y40f1 w34a h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Impianti elettronici<span class=\"_ _567\"> </span></div></td><td class=\"c n xda6 y40f1 w34b h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _567\"> </span></div></td><td class=\"c n xda7 y40f1 w1e1 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40f2 w34c h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">A. Esistenze iniziali lorde<span class=\"_ _567\"> </span></div></td><td class=\"c n xda8 y40f2 w2a9 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">54.776<span class=\"_ _567\"> </span></div></td><td class=\"c n xda9 y40f2 w258 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">263.251<span class=\"_ _567\"> </span></div></td><td class=\"c n xdaa y40f2 w24f h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">39.832<span class=\"_ _567\"> </span></div></td><td class=\"c n xdab y40f2 w250 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">35.348<span class=\"_ _567\"> </span></div></td><td class=\"c n xdac y40f2 w250 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">67.530<span class=\"_ _567\"> </span></div></td><td class=\"c n xdad y40f2 w165 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">460.737<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40f3 w34d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.1 Riduzioni di valore totali nette<span class=\"_ _567\"> </span></div></td><td class=\"c n xdae y40f3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdaf y40f3 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">112.050<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb0 y40f3 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">36.668<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb1 y40f3 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">29.590<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb2 y40f3 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">55.532<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb3 y40f3 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">233.840<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40f4 w34e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A.2 Esistenze iniziali nette<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb4 y40f4 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">54.776<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb5 y40f4 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">151.201<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb6 y40f4 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.164<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb7 y40f4 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.758<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb8 y40f4 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">11.998<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb9 y40f4 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">226.897<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fbb w34f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. Aumenti:<span class=\"_ _567\"> </span></div></td><td class=\"c n xdba y3fbb w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdbb y3fbb w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">9.057<span class=\"_ _567\"> </span></div></td><td class=\"c n xdbc y3fbb w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">515<span class=\"_ _567\"> </span></div></td><td class=\"c n xdbd y3fbb w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.702<span class=\"_ _567\"> </span></div></td><td class=\"c n xdbe y3fbb w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.068<span class=\"_ _567\"> </span></div></td><td class=\"c n xdbf y3fbb w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">14.342<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fbc w326 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.1 Acquisti<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc0 y3fbc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc1 y3fbc w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.547<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc2 y3fbc wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">353<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc3 y3fbc wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.688<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc4 y3fbc wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.063<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc5 y3fbc wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.651<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fbd w350 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.2 Spese per migliorie capitalizzate<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc6 y3fbd w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x883 y3fbe w327 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.3 Riprese di valor<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc7 y3fbe w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc8 y3fbe wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">321<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc9 y3fbe w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12<span class=\"_ _567\"> </span></div></td><td class=\"c n xdca y3fbe w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdcb y3fbe w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdcc y3fbe wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">333<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40f5 w351 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.4 V<span class=\"_ _2\"></span>ariazioni positive di fair value imputate a:<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc6 y40f5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdcd y40f5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdce y40f5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdcf y40f5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd0 y40f5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd1 y40f5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3f1c w28c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) patrimonio netto<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd2 y3f1c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd3 y3f1c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd4 y3f1c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd5 y3f1c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd6 y3f1c w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd7 y3f1c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3fc0 w352 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) conto economico<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd8 y3fc0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd9 y3fc0 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdda y3fc0 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddb y3fc0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddc y3fc0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddd y3fc0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40f6 w353 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.5 Differ<span class=\"_ _2\"></span>enze positive di cambio<span class=\"_ _567\"> </span></div></td><td class=\"c n xdde y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddf y40f6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xde0 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xde1 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xde2 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xde3 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fa4 w354 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.6 T<span class=\"_ _a\"></span>rasferimenti da immobili detenuti a scopo di investimento<span class=\"_ _567\"> </span></div></td><td class=\"c n xde4 y3fa4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xde5 y3fa4 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">437<span class=\"_ _567\"> </span></div></td><td class=\"c n xde6 y3fa4 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xde7 y3fa4 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xde8 y3fa4 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xde9 y3fa4 wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">437<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fa5 w329 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.7 Altre variazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xdea y3fa5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdeb y3fa5 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.752<span class=\"_ _567\"> </span></div></td><td class=\"c n xdec y3fa5 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">150<span class=\"_ _567\"> </span></div></td><td class=\"c n xded y3fa5 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">14<span class=\"_ _567\"> </span></div></td><td class=\"c n xdee y3fa5 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5<span class=\"_ _567\"> </span></div></td><td class=\"c n xdef y3fa5 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.921<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40f7 w355 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">C. Diminuzioni:<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf0 y40f7 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">516<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf1 y40f7 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">16.127<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf2 y40f7 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">806<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf3 y40f7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.345<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf4 y40f7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.749<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf5 y40f7 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">22.543<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fa7 w32b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.1 V<span class=\"_ _2\"></span>endite<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf6 y3fa7 w1d4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf7 y3fa7 w1d4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf8 y3fa7 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">159<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf9 y3fa7 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">18<span class=\"_ _567\"> </span></div></td><td class=\"c n xdfa y3fa7 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">16<span class=\"_ _567\"> </span></div></td><td class=\"c n xdfb y3fa7 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">197<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fa8 w356 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.2 Ammortamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n xdfc y3fa8 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdfd y3fa8 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">13.967<span class=\"_ _567\"> </span></div></td><td class=\"c n xdfe y3fa8 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">473<span class=\"_ _567\"> </span></div></td><td class=\"c n xdff y3fa8 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.327<span class=\"_ _567\"> </span></div></td><td class=\"c n xe00 y3fa8 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.616<span class=\"_ _567\"> </span></div></td><td class=\"c n xe01 y3fa8 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">19.383<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40f8 w357 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">C.3 Rettifiche di valore da deterioramento imputate a:<span class=\"_ _567\"> </span></div></td><td class=\"c n xe02 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe03 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe04 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe05 y40f8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe06 y40f8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd92 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y40f9 w28c h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) patrimonio netto<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd2 y40f9 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd3 y40f9 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd4 y40f9 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd5 y40f9 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd6 y40f9 w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd7 y40f9 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3fc3 w352 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) conto economico<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd8 y3fc3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd9 y3fc3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdda y3fc3 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddb y3fc3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddc y3fc3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddd y3fc3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40fa w358 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.4 V<span class=\"_ _2\"></span>ariazioni negative di fair value imputate a:<span class=\"_ _567\"> </span></div></td><td class=\"c n xe07 y40fa w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe08 y40fa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe09 y40fa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe0a y40fa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe0b y40fa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe0c y40fa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3fc5 w28c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) patrimonio netto<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd2 y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd3 y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd4 y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd5 y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd6 y3fc5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd7 y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3faf w352 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) conto economico<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd8 y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd9 y3faf w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdda y3faf w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddb y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddc y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddd y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb0 w359 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.5 Differ<span class=\"_ _2\"></span>enze negative di cambio<span class=\"_ _567\"> </span></div></td><td class=\"c n xe0d y3fb0 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe0e y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe0f y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe10 y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe11 y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe12 y3fb0 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb1 w35a h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.6 T<span class=\"_ _a\"></span>rasferimenti a:<span class=\"_ _567\"> </span></div></td><td class=\"c n xe13 y3fb1 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">513<span class=\"_ _567\"> </span></div></td><td class=\"c n xe14 y3fb1 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.088<span class=\"_ _567\"> </span></div></td><td class=\"c n xe15 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb0a y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe16 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe17 y3fb1 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.601<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3fb2 w35b h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) attivit\u00e0 materiali detenute a scopo di investimento<span class=\"_ _567\"> </span></div></td><td class=\"c n xe18 y3fb2 w195 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">513<span class=\"_ _567\"> </span></div></td><td class=\"c n xe19 y3fb2 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.088<span class=\"_ _567\"> </span></div></td><td class=\"c n xe1a y3fb2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xe1b y3fb2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xe1c y3fb2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xe1d y3fb2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.601<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3fb3 w35c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) attivit\u00e0 non correnti e gruppi di attivit\u00e0 in via di dismissione<span class=\"_ _567\"> </span></div></td><td class=\"c n xe1e y3fb3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe1f y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe20 y3fb3 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe21 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe22 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe23 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb4 w35d h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.7 Altre variazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xe24 y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe25 y3fb4 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.071<span class=\"_ _567\"> </span></div></td><td class=\"c n xe26 y3fb4 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">174<span class=\"_ _567\"> </span></div></td><td class=\"c n xe27 y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe28 y3fb4 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">117<span class=\"_ _567\"> </span></div></td><td class=\"c n xe29 y3fb4 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.362<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xe2a y40fb w35e h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">D. Rimanenze finali nette<span class=\"_ _567\"> </span></div></td><td class=\"c n xe2b y40fb w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">54.260<span class=\"_ _567\"> </span></div></td><td class=\"c n xe2c y40fb w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">144.131<span class=\"_ _567\"> </span></div></td><td class=\"c n xe2d y40fb w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.873<span class=\"_ _567\"> </span></div></td><td class=\"c n xe2e y40fb w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.115<span class=\"_ _567\"> </span></div></td><td class=\"c n xe2f y40fb w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">12.317<span class=\"_ _567\"> </span></div></td><td class=\"c n xe30 y40fb w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">218.696<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb6 w35f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">D.1 Riduzioni di valore totali nette<span class=\"_ _567\"> </span></div></td><td class=\"c n xe31 y3fb6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe32 y3fb6 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">125.580<span class=\"_ _567\"> </span></div></td><td class=\"c n xe33 y3fb6 wcb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">36.991<span class=\"_ _567\"> </span></div></td><td class=\"c n xe34 y3fb6 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">31.903<span class=\"_ _567\"> </span></div></td><td class=\"c n xe35 y3fb6 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">58.143<span class=\"_ _567\"> </span></div></td><td class=\"c n xe36 y3fb6 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">252.617<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb7 w360 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">D.2 Rimanenze finali lorde<span class=\"_ _567\"> </span></div></td><td class=\"c n xe37 y3fb7 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">54.260<span class=\"_ _567\"> </span></div></td><td class=\"c n xe38 y3fb7 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">269.711<span class=\"_ _567\"> </span></div></td><td class=\"c n xe39 y3fb7 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">39.864<span class=\"_ _567\"> </span></div></td><td class=\"c n xe3a y3fb7 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">37.018<span class=\"_ _567\"> </span></div></td><td class=\"c n xe3b y3fb7 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">70.460<span class=\"_ _567\"> </span></div></td><td class=\"c n xe3c y3fb7 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">471.313<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xe2a y3de2 w361 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">E. V<span class=\"_ _2\"></span>alutazione al costo<span class=\"_ _567\"> </span></div></td><td class=\"c n xe3d y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe3e y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe3f y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe40 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe41 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe42 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table>9.7 Attivit\u00e0 materiali detenute a scopo di investimento: variazioni annue<span class=\"_ _567\"> </span>9.9 Impegni per acquisto di attivit\u00e0 materiali<span class=\"_ _567\"> </span>Si segnala che a fine esercizio non vi sono impegni per acquisto di attivit\u00e0 materiali.<span class=\"_ _567\"> </span><table class=\"s w362 h1df\" id=\"_11637105-81f3-4520-92fd-e440d0d7a584\"><tr><td class=\"t m0 x8e1 h27 y40fc ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></td><td class=\"t m0 xe43 h27 y40fd ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></td><td></td></tr><tr><td></td><td class=\"c n xe44 y40fe w363 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erreni<span class=\"_ _567\"> </span></div></td><td class=\"c n xe45 y40fe w348 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Fabbricati<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40ff w324 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A. Esistenze iniziali<span class=\"_ _567\"> </span></div></td><td class=\"c n xe46 y40ff w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.208<span class=\"_ _567\"> </span></div></td><td class=\"c n xe47 y40ff w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.148<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4100 w364 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. Aumenti<span class=\"_ _567\"> </span></div></td><td class=\"c n xe48 y4100 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">514<span class=\"_ _567\"> </span></div></td><td class=\"c n xe49 y4100 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.215<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y4101 w326 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.1 Acquisti<span class=\"_ _567\"> </span></div></td><td class=\"c n xe4a y4101 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe4b y4101 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y4102 w350 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.2 Spese per migliorie capitalizzate<span class=\"_ _567\"> </span></div></td><td class=\"c n xe4c y4102 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe4d y4102 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y4103 w365 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.3 V<span class=\"_ _2\"></span>ariazioni positive di fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n xe4e y4103 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe4f y4103 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y4104 w327 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.4 Riprese di valor<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></div></td><td class=\"c n xe50 y4104 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe51 y4104 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">45<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y4105 w353 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.5 Differ<span class=\"_ _2\"></span>enze di cambio positive<span class=\"_ _567\"> </span></div></td><td class=\"c n xe52 y4105 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe53 y4105 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y4106 w366 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.6 T<span class=\"_ _a\"></span>rasferimenti da immobili ad uso funzionale<span class=\"_ _567\"> </span></div></td><td class=\"c n xe54 y4106 wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">514<span class=\"_ _567\"> </span></div></td><td class=\"c n xe55 y4106 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.088<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y4107 w329 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.7 Altre variazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xe50 y4107 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe56 y4107 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">82<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4108 w367 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">C. Diminuzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xe48 y4108 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">130<span class=\"_ _567\"> </span></div></td><td class=\"c n xe57 y4108 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">708<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y4109 w368 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.1 V<span class=\"_ _2\"></span>endite<span class=\"_ _567\"> </span></div></td><td class=\"c n xe58 y4109 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">130<span class=\"_ _567\"> </span></div></td><td class=\"c n xe59 y4109 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">187<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3f20 w356 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.2 Ammortamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n xe5a y3f20 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe5b y3f20 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">85<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y410a w369 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.3 V<span class=\"_ _2\"></span>ariazioni negative di fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n xe5c y410a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe5d y410a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y410b w36a h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">C.4 Rettifiche di valore da deterioramento<span class=\"_ _567\"> </span></div></td><td class=\"c n xe5e y410b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe5f y410b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y410c w359 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.5 Differ<span class=\"_ _2\"></span>enze di cambio negative<span class=\"_ _567\"> </span></div></td><td class=\"c n xe60 y410c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe61 y410c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y410d w35a h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.6 T<span class=\"_ _a\"></span>rasferimenti a:<span class=\"_ _567\"> </span></div></td><td class=\"c n xe62 y410d w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe63 y410d w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8f0 y410e w36b h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) immobili ad uso funzionale<span class=\"_ _567\"> </span></div></td><td class=\"c n xe64 y410e w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe65 y410e wea h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">436<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xe66 h28 y410f ff9 fs16 fc0 sc0 ls0 ws0\">b) attivit\u00e0 non correnti e gruppi di attivit\u00e0 in via </td><td class=\"c n xe67 y4110 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe68 y4110 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xe66 h28 y4111 ff9 fs16 fc0 sc0 ls0 ws0\">di dismissione<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x8e7 y3fc9 w36c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.7 Altre variazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xe69 y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe6a y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fb7 w32f h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">D. Rimanenze finali<span class=\"_ _567\"> </span></div></td><td class=\"c n xe6b y3fb7 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.592<span class=\"_ _567\"> </span></div></td><td class=\"c n xe6c y3fb7 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.655<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w36d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">E. V<span class=\"_ _2\"></span>alutazione al fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n xe6d y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.481<span class=\"_ _567\"> </span></div></td><td class=\"c n xe6e y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.270<span class=\"_ _567\"> </span></div></td></tr></table>Alle voci A.1 e D.1 \u2013 \u201cRiduzioni di valore totali nette\u201d sono riportati gli importi r<span class=\"_ _2\"></span>elativi agli<span class=\"_ _567\"> </span>ammortamenti complessivamente operati.<span class=\"_ _567\"> </span>Alle voci \u201cB.7 Altre variazioni\u201d, \u201cC.1 V<span class=\"_ _a\"></span>endite\u201d e \u201cC.7 Altre variazioni\u201d trovano rappr<span class=\"_ _2\"></span>esentazione:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws140\">gli effetti delle dismissioni e delle vendite di attivit\u00e0 materiali effettuate nell\u2019eser<span class=\"_ _2\"></span>cizio; in<span class=\"_ _567\"> </span></span>particolare, la voce \u201cB.7 Altr<span class=\"_ _2\"></span>e variazioni\u201d include lo scarico del fondo ammortamento di<span class=\"_ _567\"> </span>tali cespiti dismessi e la voce \u201cC.7 Altre variazioni\u201d accoglie lo scarico del costo storico dei<span class=\"_ _567\"> </span>medesimi cespiti. Ad esito delle suddette dismissioni sono state rilevate perdite da r<span class=\"_ _2\"></span>ealizzo<span class=\"_ _567\"> </span>per complessivi 20 migliaia di euro, contabilizzati a conto economico alla voce 200 \u201cAltri<span class=\"_ _567\"> </span>oneri / proventi di gestione\u201d;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">gli <span class=\"_ _b\"></span>effetti <span class=\"_ _b\"></span>incrementativi <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>Lease <span class=\"_ _b\"></span>Modifications <span class=\"_ _b\"></span>intervenut<span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>nell\u2019esercizio <span class=\"_ _b\"></span>sui <span class=\"_ _8\"></span>valori <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>RoU<span class=\"_ _567\"> </span></span>Asset iscritti in bilancio in applicazione del principio contabile IFRS 16.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-736": {
   "value": "9.6 Attivit\u00e0 materiali ad uso funzionale: variazioni annue<span class=\"_ _567\"> </span><table class=\"s w345 h1de\" id=\"_a2b74d3c-03c7-414c-86f5-04a3a82a2e4f\"><tr><td class=\"c n x304 y40f1 w346 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td><td class=\"c n xda2 y40f1 w347 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erreni<span class=\"_ _567\"> </span></div></td><td class=\"c n xda3 y40f1 w348 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Fabbricati<span class=\"_ _567\"> </span></div></td><td class=\"c n xda4 y40f1 w349 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Mobili<span class=\"_ _567\"> </span></div></td><td class=\"c n xda5 y40f1 w34a h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Impianti elettronici<span class=\"_ _567\"> </span></div></td><td class=\"c n xda6 y40f1 w34b h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _567\"> </span></div></td><td class=\"c n xda7 y40f1 w1e1 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40f2 w34c h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">A. Esistenze iniziali lorde<span class=\"_ _567\"> </span></div></td><td class=\"c n xda8 y40f2 w2a9 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">54.776<span class=\"_ _567\"> </span></div></td><td class=\"c n xda9 y40f2 w258 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">263.251<span class=\"_ _567\"> </span></div></td><td class=\"c n xdaa y40f2 w24f h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">39.832<span class=\"_ _567\"> </span></div></td><td class=\"c n xdab y40f2 w250 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">35.348<span class=\"_ _567\"> </span></div></td><td class=\"c n xdac y40f2 w250 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">67.530<span class=\"_ _567\"> </span></div></td><td class=\"c n xdad y40f2 w165 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">460.737<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40f3 w34d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.1 Riduzioni di valore totali nette<span class=\"_ _567\"> </span></div></td><td class=\"c n xdae y40f3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdaf y40f3 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">112.050<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb0 y40f3 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">36.668<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb1 y40f3 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">29.590<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb2 y40f3 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">55.532<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb3 y40f3 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">233.840<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40f4 w34e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A.2 Esistenze iniziali nette<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb4 y40f4 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">54.776<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb5 y40f4 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">151.201<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb6 y40f4 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.164<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb7 y40f4 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.758<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb8 y40f4 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">11.998<span class=\"_ _567\"> </span></div></td><td class=\"c n xdb9 y40f4 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">226.897<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fbb w34f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. Aumenti:<span class=\"_ _567\"> </span></div></td><td class=\"c n xdba y3fbb w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdbb y3fbb w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">9.057<span class=\"_ _567\"> </span></div></td><td class=\"c n xdbc y3fbb w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">515<span class=\"_ _567\"> </span></div></td><td class=\"c n xdbd y3fbb w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.702<span class=\"_ _567\"> </span></div></td><td class=\"c n xdbe y3fbb w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.068<span class=\"_ _567\"> </span></div></td><td class=\"c n xdbf y3fbb w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">14.342<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fbc w326 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.1 Acquisti<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc0 y3fbc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc1 y3fbc w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.547<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc2 y3fbc wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">353<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc3 y3fbc wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.688<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc4 y3fbc wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.063<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc5 y3fbc wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.651<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fbd w350 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.2 Spese per migliorie capitalizzate<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc6 y3fbd w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x883 y3fbe w327 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.3 Riprese di valor<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc7 y3fbe w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc8 y3fbe wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">321<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc9 y3fbe w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12<span class=\"_ _567\"> </span></div></td><td class=\"c n xdca y3fbe w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdcb y3fbe w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdcc y3fbe wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">333<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40f5 w351 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.4 V<span class=\"_ _2\"></span>ariazioni positive di fair value imputate a:<span class=\"_ _567\"> </span></div></td><td class=\"c n xdc6 y40f5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdcd y40f5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdce y40f5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdcf y40f5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd0 y40f5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd1 y40f5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3f1c w28c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) patrimonio netto<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd2 y3f1c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd3 y3f1c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd4 y3f1c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd5 y3f1c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd6 y3f1c w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd7 y3f1c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3fc0 w352 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) conto economico<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd8 y3fc0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd9 y3fc0 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdda y3fc0 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddb y3fc0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddc y3fc0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddd y3fc0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40f6 w353 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.5 Differ<span class=\"_ _2\"></span>enze positive di cambio<span class=\"_ _567\"> </span></div></td><td class=\"c n xdde y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddf y40f6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xde0 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xde1 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xde2 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xde3 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fa4 w354 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.6 T<span class=\"_ _a\"></span>rasferimenti da immobili detenuti a scopo di investimento<span class=\"_ _567\"> </span></div></td><td class=\"c n xde4 y3fa4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xde5 y3fa4 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">437<span class=\"_ _567\"> </span></div></td><td class=\"c n xde6 y3fa4 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xde7 y3fa4 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xde8 y3fa4 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xde9 y3fa4 wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">437<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fa5 w329 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.7 Altre variazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xdea y3fa5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdeb y3fa5 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.752<span class=\"_ _567\"> </span></div></td><td class=\"c n xdec y3fa5 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">150<span class=\"_ _567\"> </span></div></td><td class=\"c n xded y3fa5 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">14<span class=\"_ _567\"> </span></div></td><td class=\"c n xdee y3fa5 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5<span class=\"_ _567\"> </span></div></td><td class=\"c n xdef y3fa5 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.921<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40f7 w355 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">C. Diminuzioni:<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf0 y40f7 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">516<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf1 y40f7 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">16.127<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf2 y40f7 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">806<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf3 y40f7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.345<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf4 y40f7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.749<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf5 y40f7 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">22.543<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fa7 w32b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.1 V<span class=\"_ _2\"></span>endite<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf6 y3fa7 w1d4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf7 y3fa7 w1d4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf8 y3fa7 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">159<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf9 y3fa7 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">18<span class=\"_ _567\"> </span></div></td><td class=\"c n xdfa y3fa7 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">16<span class=\"_ _567\"> </span></div></td><td class=\"c n xdfb y3fa7 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">197<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fa8 w356 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.2 Ammortamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n xdfc y3fa8 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdfd y3fa8 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">13.967<span class=\"_ _567\"> </span></div></td><td class=\"c n xdfe y3fa8 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">473<span class=\"_ _567\"> </span></div></td><td class=\"c n xdff y3fa8 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.327<span class=\"_ _567\"> </span></div></td><td class=\"c n xe00 y3fa8 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.616<span class=\"_ _567\"> </span></div></td><td class=\"c n xe01 y3fa8 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">19.383<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40f8 w357 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">C.3 Rettifiche di valore da deterioramento imputate a:<span class=\"_ _567\"> </span></div></td><td class=\"c n xe02 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe03 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe04 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe05 y40f8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe06 y40f8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd92 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y40f9 w28c h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) patrimonio netto<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd2 y40f9 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd3 y40f9 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd4 y40f9 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd5 y40f9 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd6 y40f9 w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd7 y40f9 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3fc3 w352 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) conto economico<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd8 y3fc3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd9 y3fc3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdda y3fc3 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddb y3fc3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddc y3fc3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddd y3fc3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y40fa w358 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.4 V<span class=\"_ _2\"></span>ariazioni negative di fair value imputate a:<span class=\"_ _567\"> </span></div></td><td class=\"c n xe07 y40fa w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe08 y40fa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe09 y40fa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe0a y40fa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe0b y40fa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe0c y40fa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3fc5 w28c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) patrimonio netto<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd2 y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd3 y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd4 y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd5 y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd6 y3fc5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd7 y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3faf w352 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) conto economico<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd8 y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd9 y3faf w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdda y3faf w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddb y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddc y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xddd y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb0 w359 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.5 Differ<span class=\"_ _2\"></span>enze negative di cambio<span class=\"_ _567\"> </span></div></td><td class=\"c n xe0d y3fb0 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe0e y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe0f y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe10 y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe11 y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe12 y3fb0 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb1 w35a h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.6 T<span class=\"_ _a\"></span>rasferimenti a:<span class=\"_ _567\"> </span></div></td><td class=\"c n xe13 y3fb1 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">513<span class=\"_ _567\"> </span></div></td><td class=\"c n xe14 y3fb1 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.088<span class=\"_ _567\"> </span></div></td><td class=\"c n xe15 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xb0a y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe16 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe17 y3fb1 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.601<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3fb2 w35b h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) attivit\u00e0 materiali detenute a scopo di investimento<span class=\"_ _567\"> </span></div></td><td class=\"c n xe18 y3fb2 w195 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">513<span class=\"_ _567\"> </span></div></td><td class=\"c n xe19 y3fb2 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.088<span class=\"_ _567\"> </span></div></td><td class=\"c n xe1a y3fb2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xe1b y3fb2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xe1c y3fb2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xe1d y3fb2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.601<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3fb3 w35c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) attivit\u00e0 non correnti e gruppi di attivit\u00e0 in via di dismissione<span class=\"_ _567\"> </span></div></td><td class=\"c n xe1e y3fb3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe1f y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe20 y3fb3 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe21 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe22 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe23 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb4 w35d h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.7 Altre variazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xe24 y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe25 y3fb4 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.071<span class=\"_ _567\"> </span></div></td><td class=\"c n xe26 y3fb4 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">174<span class=\"_ _567\"> </span></div></td><td class=\"c n xe27 y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe28 y3fb4 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">117<span class=\"_ _567\"> </span></div></td><td class=\"c n xe29 y3fb4 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.362<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xe2a y40fb w35e h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">D. Rimanenze finali nette<span class=\"_ _567\"> </span></div></td><td class=\"c n xe2b y40fb w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">54.260<span class=\"_ _567\"> </span></div></td><td class=\"c n xe2c y40fb w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">144.131<span class=\"_ _567\"> </span></div></td><td class=\"c n xe2d y40fb w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.873<span class=\"_ _567\"> </span></div></td><td class=\"c n xe2e y40fb w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.115<span class=\"_ _567\"> </span></div></td><td class=\"c n xe2f y40fb w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">12.317<span class=\"_ _567\"> </span></div></td><td class=\"c n xe30 y40fb w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">218.696<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb6 w35f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">D.1 Riduzioni di valore totali nette<span class=\"_ _567\"> </span></div></td><td class=\"c n xe31 y3fb6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe32 y3fb6 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">125.580<span class=\"_ _567\"> </span></div></td><td class=\"c n xe33 y3fb6 wcb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">36.991<span class=\"_ _567\"> </span></div></td><td class=\"c n xe34 y3fb6 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">31.903<span class=\"_ _567\"> </span></div></td><td class=\"c n xe35 y3fb6 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">58.143<span class=\"_ _567\"> </span></div></td><td class=\"c n xe36 y3fb6 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">252.617<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3fb7 w360 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">D.2 Rimanenze finali lorde<span class=\"_ _567\"> </span></div></td><td class=\"c n xe37 y3fb7 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">54.260<span class=\"_ _567\"> </span></div></td><td class=\"c n xe38 y3fb7 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">269.711<span class=\"_ _567\"> </span></div></td><td class=\"c n xe39 y3fb7 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">39.864<span class=\"_ _567\"> </span></div></td><td class=\"c n xe3a y3fb7 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">37.018<span class=\"_ _567\"> </span></div></td><td class=\"c n xe3b y3fb7 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">70.460<span class=\"_ _567\"> </span></div></td><td class=\"c n xe3c y3fb7 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">471.313<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xe2a y3de2 w361 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">E. V<span class=\"_ _2\"></span>alutazione al costo<span class=\"_ _567\"> </span></div></td><td class=\"c n xe3d y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe3e y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe3f y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe40 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe41 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe42 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table>Alle voci A.1 e D.1 \u2013 \u201cRiduzioni di valore totali nette\u201d sono riportati gli importi r<span class=\"_ _2\"></span>elativi agli<span class=\"_ _567\"> </span>ammortamenti complessivamente operati.<span class=\"_ _567\"> </span>Alle voci \u201cB.7 Altre variazioni\u201d, \u201cC.1 V<span class=\"_ _a\"></span>endite\u201d e \u201cC.7 Altre variazioni\u201d trovano rappr<span class=\"_ _2\"></span>esentazione:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws140\">gli effetti delle dismissioni e delle vendite di attivit\u00e0 materiali effettuate nell\u2019eser<span class=\"_ _2\"></span>cizio; in<span class=\"_ _567\"> </span></span>particolare, la voce \u201cB.7 Altr<span class=\"_ _2\"></span>e variazioni\u201d include lo scarico del fondo ammortamento di<span class=\"_ _567\"> </span>tali cespiti dismessi e la voce \u201cC.7 Altre variazioni\u201d accoglie lo scarico del costo storico dei<span class=\"_ _567\"> </span>medesimi cespiti. Ad esito delle suddette dismissioni sono state rilevate perdite da r<span class=\"_ _2\"></span>ealizzo<span class=\"_ _567\"> </span>per complessivi 20 migliaia di euro, contabilizzati a conto economico alla voce 200 \u201cAltri<span class=\"_ _567\"> </span>oneri / proventi di gestione\u201d;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">gli <span class=\"_ _b\"></span>effetti <span class=\"_ _b\"></span>incrementativi <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>Lease <span class=\"_ _b\"></span>Modifications <span class=\"_ _b\"></span>intervenut<span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>nell\u2019esercizio <span class=\"_ _b\"></span>sui <span class=\"_ _8\"></span>valori <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>RoU<span class=\"_ _567\"> </span></span>Asset iscritti in bilancio in applicazione del principio contabile IFRS 16.<span class=\"_ _567\"> </span>9.7 Attivit\u00e0 materiali detenute a scopo di investimento: variazioni annue<span class=\"_ _567\"> </span>9.9 Impegni per acquisto di attivit\u00e0 materiali<span class=\"_ _567\"> </span>Si segnala che a fine esercizio non vi sono impegni per acquisto di attivit\u00e0 materiali.<span class=\"_ _567\"> </span><table class=\"s w362 h1df\" id=\"_11637105-81f3-4520-92fd-e440d0d7a584\"><tr><td class=\"t m0 x8e1 h27 y40fc ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></td><td class=\"t m0 xe43 h27 y40fd ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></td><td></td></tr><tr><td></td><td class=\"c n xe44 y40fe w363 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erreni<span class=\"_ _567\"> </span></div></td><td class=\"c n xe45 y40fe w348 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Fabbricati<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40ff w324 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A. Esistenze iniziali<span class=\"_ _567\"> </span></div></td><td class=\"c n xe46 y40ff w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.208<span class=\"_ _567\"> </span></div></td><td class=\"c n xe47 y40ff w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.148<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4100 w364 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. Aumenti<span class=\"_ _567\"> </span></div></td><td class=\"c n xe48 y4100 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">514<span class=\"_ _567\"> </span></div></td><td class=\"c n xe49 y4100 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.215<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y4101 w326 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.1 Acquisti<span class=\"_ _567\"> </span></div></td><td class=\"c n xe4a y4101 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe4b y4101 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y4102 w350 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.2 Spese per migliorie capitalizzate<span class=\"_ _567\"> </span></div></td><td class=\"c n xe4c y4102 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe4d y4102 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y4103 w365 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.3 V<span class=\"_ _2\"></span>ariazioni positive di fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n xe4e y4103 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe4f y4103 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y4104 w327 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.4 Riprese di valor<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></div></td><td class=\"c n xe50 y4104 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe51 y4104 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">45<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y4105 w353 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.5 Differ<span class=\"_ _2\"></span>enze di cambio positive<span class=\"_ _567\"> </span></div></td><td class=\"c n xe52 y4105 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe53 y4105 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y4106 w366 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.6 T<span class=\"_ _a\"></span>rasferimenti da immobili ad uso funzionale<span class=\"_ _567\"> </span></div></td><td class=\"c n xe54 y4106 wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">514<span class=\"_ _567\"> </span></div></td><td class=\"c n xe55 y4106 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.088<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y4107 w329 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.7 Altre variazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xe50 y4107 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe56 y4107 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">82<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4108 w367 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">C. Diminuzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xe48 y4108 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">130<span class=\"_ _567\"> </span></div></td><td class=\"c n xe57 y4108 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">708<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y4109 w368 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.1 V<span class=\"_ _2\"></span>endite<span class=\"_ _567\"> </span></div></td><td class=\"c n xe58 y4109 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">130<span class=\"_ _567\"> </span></div></td><td class=\"c n xe59 y4109 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">187<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3f20 w356 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.2 Ammortamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n xe5a y3f20 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe5b y3f20 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">85<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y410a w369 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.3 V<span class=\"_ _2\"></span>ariazioni negative di fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n xe5c y410a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe5d y410a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y410b w36a h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">C.4 Rettifiche di valore da deterioramento<span class=\"_ _567\"> </span></div></td><td class=\"c n xe5e y410b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe5f y410b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y410c w359 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.5 Differ<span class=\"_ _2\"></span>enze di cambio negative<span class=\"_ _567\"> </span></div></td><td class=\"c n xe60 y410c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe61 y410c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y410d w35a h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.6 T<span class=\"_ _a\"></span>rasferimenti a:<span class=\"_ _567\"> </span></div></td><td class=\"c n xe62 y410d w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe63 y410d w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8f0 y410e w36b h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) immobili ad uso funzionale<span class=\"_ _567\"> </span></div></td><td class=\"c n xe64 y410e w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe65 y410e wea h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">436<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xe66 h28 y410f ff9 fs16 fc0 sc0 ls0 ws0\">b) attivit\u00e0 non correnti e gruppi di attivit\u00e0 in via </td><td class=\"c n xe67 y4110 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe68 y4110 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xe66 h28 y4111 ff9 fs16 fc0 sc0 ls0 ws0\">di dismissione<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x8e7 y3fc9 w36c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.7 Altre variazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xe69 y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe6a y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fb7 w32f h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">D. Rimanenze finali<span class=\"_ _567\"> </span></div></td><td class=\"c n xe6b y3fb7 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.592<span class=\"_ _567\"> </span></div></td><td class=\"c n xe6c y3fb7 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.655<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w36d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">E. V<span class=\"_ _2\"></span>alutazione al fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n xe6d y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.481<span class=\"_ _567\"> </span></div></td><td class=\"c n xe6e y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.270<span class=\"_ _567\"> </span></div></td></tr></table>La <span class=\"_ _24\"></span>voce <span class=\"_ _1d\"></span>\u201cPartite <span class=\"_ _24\"> </span>in <span class=\"_ _24\"> </span>corso <span class=\"_ _24\"></span>di <span class=\"_ _24\"></span>lavorazione <span class=\"_ _1d\"></span>e <span class=\"_ _24\"> </span>viaggianti <span class=\"_ _24\"> </span>tra <span class=\"_ _24\"> </span>le <span class=\"_ _24\"></span>filiali\u201d <span class=\"_ _24\"></span>accoglie <span class=\"_ _1d\"></span>poste <span class=\"_ _24\"> </span>relative <span class=\"_ _24\"></span>ad<span class=\"_ _567\"> </span> operazioni <span class=\"_ _77\"> </span>che <span class=\"_ _77\"> </span>generalmente <span class=\"_ _77\"> </span>tr<span class=\"_ _2\"></span>ovano <span class=\"_ _77\"> </span>sistemazione <span class=\"_ _77\"> </span>definitiva <span class=\"_ _77\"> </span>nei <span class=\"_ _77\"> </span>primi <span class=\"_ _30\"> </span>giorni <span class=\"_ _77\"> </span>dell\u2019anno<span class=\"_ _567\"> </span> successivo. Le poste pi\u00f9 significative sono quelle relative a:<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws1a1\">recuper<span class=\"_ _2\"></span>o delle commissioni di messa a disposizione fondi dalla clientela per 9.029 migliaia<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws1a1\"> </span>di euro (9.132 migliaia di eur<span class=\"_ _2\"></span>o alla fine del precedente esercizio);<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsd1\">conti regolamento delle carte di debito per 3.474 migliaia di eur<span class=\"_ _2\"></span>o (7.858 migliaia di euro<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wsd1\"> </span>alla fine del precedente eser<span class=\"_ _2\"></span>cizio);<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">deleghe <span class=\"_ _1d\"></span>F24 <span class=\"_ _1d\"></span>per <span class=\"_ _24\"></span>3.061 <span class=\"_ _1d\"></span>migliaia <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>euro <span class=\"_ _8\"></span>(6.001 <span class=\"_ _24\"></span>migliaia <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>euro <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>fine <span class=\"_ _24\"></span>del <span class=\"_ _1d\"></span>precedente<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>esercizio);<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsfe\">regolamento operazioni SDD (addebiti dir<span class=\"_ _2\"></span>etti) per 2.166 migliaia di euro (2.235 migliaia di<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wsfe\"> </span>euro alla fine del pr<span class=\"_ _2\"></span>ecedente esercizio);<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws146\">conti regolamento delle imposte di bollo per 1.940 migliaia di eur<span class=\"_ _2\"></span>o (1.817 migliaia di euro<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws146\"> </span>alla fine del precedente eser<span class=\"_ _2\"></span>cizio);<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">bonifici in attesa <span class=\"_ _2\"></span>di essere r<span class=\"_ _2\"></span>egolati per 695 migliaia di <span class=\"_ _2\"></span>euro (1.215 migliaia <span class=\"_ _2\"></span>di euro alla <span class=\"_ _2\"></span>fine<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>del precedente eser<span class=\"_ _2\"></span>cizio).<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-684": {
   "value": "Sezione 10<span class=\"ff9\"> - Attivit\u00e0 immateriali - voce 100<span class=\"_ _567\"> </span></span>10.1 Attivit\u00e0 immateriali: composizione per tipologia di attivit\u00e0<span class=\"_ _567\"> </span><table class=\"s w36e h1e0\" id=\"_6b9d5426-5796-450a-bde0-1f97739f938c\"><tr><td class=\"t m0 x547 h27 y4112 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci<span class=\"_ _567\"> </span></td><td class=\"c n xe6f y4113 w2fe h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale 31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n xe70 y4113 w36f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _a\"></span>otale 31.12.2024 Riesposto<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n xe71 y4115 w370 h1b2\"><div class=\"t m0 x2a1 h2c y4114 ffb fs16 fc0 sc0 ls0 ws0\">Durata definita<span class=\"_ _567\"> </span></div></td><td class=\"c n xe72 y4115 w371 h1b2\"><div class=\"t m0 x2a1 h2c y4114 ffb fs16 fc0 sc0 ls0 ws0\">Durata indefinita<span class=\"_ _567\"> </span></div></td><td class=\"c n xe73 y4115 w372 h1b2\"><div class=\"t m0 x2a1 h2c y4114 ffb fs16 fc0 sc0 ls0 ws0\">Durata definita<span class=\"_ _567\"> </span></div></td><td class=\"c n xe74 y4115 w373 h1b2\"><div class=\"t m0 x2a1 h2c y4114 ffb fs16 fc0 sc0 ls0 ws0\">Durata indefinita<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4116 w374 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A.1 Avviamento<span class=\"_ _567\"> </span></div></td><td class=\"c n xe75 y4116 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe76 y4116 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15.322<span class=\"_ _567\"> </span></div></td><td class=\"c n xe77 y4116 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe78 y4116 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15.322<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3f0d w375 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.1.1 di pertinenza del gruppo<span class=\"_ _567\"> </span></div></td><td class=\"c n xe79 y3f0d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe7a y3f0d wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.322<span class=\"_ _567\"> </span></div></td><td class=\"c n xe7b y3f0d w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe7c y3f0d wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.322<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3f0e w376 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.1.2 di pertinenza di terzi<span class=\"_ _567\"> </span></div></td><td class=\"c n xe7d y3f0e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe7e y3f0e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe7f y3f0e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe80 y3f0e w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4117 w377 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A.2 Altre attivit\u00e0 immateriali<span class=\"_ _567\"> </span></div></td><td class=\"c n xe81 y4117 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">29.801<span class=\"_ _567\"> </span></div></td><td class=\"c n xe82 y4117 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe83 y4117 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">28.731<span class=\"_ _567\"> </span></div></td><td class=\"c n xe84 y4117 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3f10 w378 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: software<span class=\"_ _567\"> </span></div></td><td class=\"c n xe85 y3f10 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.707<span class=\"_ _567\"> </span></div></td><td class=\"c n x925 y3f10 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe86 y3f10 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.369<span class=\"_ _567\"> </span></div></td><td class=\"c n xe87 y3f10 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4118 w379 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A.2.1 Attivit\u00e0 valutate al costo:<span class=\"_ _567\"> </span></div></td><td class=\"c n xe88 y4118 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">29.801<span class=\"_ _567\"> </span></div></td><td class=\"c n xe89 y4118 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe8a y4118 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">28.731<span class=\"_ _567\"> </span></div></td><td class=\"c n xe8b y4118 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4119 w37a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Attivit\u00e0 immateriali generate internamente<span class=\"_ _567\"> </span></div></td><td class=\"c n xe8c y4119 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe8d y4119 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe8e y4119 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe8f y4119 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y411a w37b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Altre attivit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n xe90 y411a wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">29.801<span class=\"_ _567\"> </span></div></td><td class=\"c n x925 y411a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe91 y411a wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">28.731<span class=\"_ _567\"> </span></div></td><td class=\"c n x927 y411a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y411b w37c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A.2.2 Attivit\u00e0 valutate al fair value:<span class=\"_ _567\"> </span></div></td><td class=\"c n xe92 y411b w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe93 y411b w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe94 y411b w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x895 y411b w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y411c w37a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Attivit\u00e0 immateriali generate internamente<span class=\"_ _567\"> </span></div></td><td class=\"c n xe8c y411c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe8d y411c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe8e y411c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe8f y411c w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y411d w37b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Altre attivit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n xe95 y411d w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe96 y411d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe97 y411d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe98 y411d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n xe81 y3de2 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">29.801<span class=\"_ _567\"> </span></div></td><td class=\"c n xe99 y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15.322<span class=\"_ _567\"> </span></div></td><td class=\"c n xe8a y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">28.731<span class=\"_ _567\"> </span></div></td><td class=\"c n xe9a y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15.322<span class=\"_ _567\"> </span></div></td></tr></table>Gli <span class=\"_ _3\"></span>avviamenti <span class=\"_ _a\"></span>iscritti <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>bilancio, <span class=\"_ _a\"></span>in <span class=\"_ _3\"></span>quanto <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>vita <span class=\"_ _a\"></span>utile <span class=\"_ _3\"></span>indefinita, <span class=\"_ _a\"></span>non <span class=\"_ _a\"></span>sono <span class=\"_ _a\"></span>oggetto <span class=\"_ _a\"></span>di <span class=\"_ _3\"></span>sistematico<span class=\"_ _567\"> </span>ammortamento ma sottoposti ad impairment test almeno una volta all\u2019anno ed in particolare ai<span class=\"_ _567\"> </span>fini <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>redazione <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>bilancio <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>comunque <span class=\"_ _8\"></span>tutte le <span class=\"_ _8\"></span>volte che <span class=\"_ _8\"></span>si manifestano <span class=\"_ _8\"></span>cir<span class=\"_ _2\"></span>costanze <span class=\"_ _b\"></span>che<span class=\"_ _567\"> </span>facciano preveder<span class=\"_ _2\"></span>e una riduzione di valore (cfr<span class=\"_ _3\"></span>. il successivo paragrafo \u201cAnalisi dei trigger event<span class=\"_ _567\"> </span>per il test di impairment sull\u2019avviamento\u201d).<span class=\"_ _567\"> </span>Le altre attivit\u00e0 immateriali sono ammortizzate in modo linear<span class=\"_ _2\"></span>e in ragione della loro vita utile,<span class=\"_ _567\"> </span>che per le indennit\u00e0 di abbandono locali \u00e8 stimata pari alla durata del contratto di locazione, per<span class=\"_ _567\"> </span>il software connesso alle macchine \u00e8 pari a 4 anni e per il softwar<span class=\"_ _2\"></span>e applicativo \u00e8 di 4 o 5 anni in<span class=\"_ _567\"> </span>ragione della vita utile ulteriormente specificata all\u2019interno della classe di attivit\u00e0.<span class=\"_ _567\"> </span>La <span class=\"_ _24\"> </span>sottovoce <span class=\"_ _1\"> </span>A.2.1 <span class=\"_ _1\"> </span>b) <span class=\"_ _24\"> </span>\u201caltre <span class=\"_ _1\"> </span>attivit\u00e0\u201d <span class=\"_ _24\"> </span>ricomprende <span class=\"_ _24\"> </span>gl<span class=\"_ _b\"></span>i <span class=\"_ _24\"> </span>intangible <span class=\"_ _1\"> </span>identificati <span class=\"_ _1\"> </span>nell\u2019ambito <span class=\"_ _24\"> </span>del<span class=\"_ _567\"> </span>processo di Pur<span class=\"_ _2\"></span>chase Price Allocation del prezzo pagato a fronte di operazioni di Business<span class=\"_ _567\"> </span>Combination. <span class=\"_ _8\"></span>L<span class=\"_ _a\"></span>\u2019IFRS <span class=\"_ _8\"></span>3 <span class=\"_ _8\"></span>prevede <span class=\"_ _b\"></span>infatti <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>l\u2019acquisizione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>Business <span class=\"_ _8\"></span>Combination <span class=\"_ _8\"></span>debba<span class=\"_ _567\"> </span>essere contabilizzata usando il pur<span class=\"_ _2\"></span>chase method e che il prezzo pagato sia allocato alle attivit\u00e0<span class=\"_ _567\"> </span>acquisite e alle <span class=\"_ _b\"></span>passivit\u00e0 assunte misurate <span class=\"_ _b\"></span>ai loro rispettivi fair <span class=\"_ _b\"></span>value. Gli <span class=\"_ _b\"></span>intangible identificati,<span class=\"_ _567\"> </span>che esprimono il <span class=\"_ _2\"></span>valore delle <span class=\"_ _2\"></span>relazioni acquisite, sono <span class=\"_ _2\"></span>ammortizzati lungo la durata <span class=\"_ _2\"></span>stimata del<span class=\"_ _567\"> </span>loro beneficio.<span class=\"_ _567\"> </span><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gs8dd\">10.2 Attivit\u00e0 immateriali: variazioni annue<span class=\"_ _567\"> </span></div><div class=\"gs8de\"><table class=\"s w37d h1e1\" id=\"_4ffff396-77ce-4853-b589-5dc72807348e\"><tr><td></td><td></td><td class=\"t m0 xe9b h27 y411e ff6 fs16 fc0 sc0 ls0 ws0\">Altre attivit\u00e0 immateriali: </td><td></td><td class=\"t m0 xe9c h27 y411f ff6 fs16 fc0 sc0 ls0 ws0\">Altre attivit\u00e0 immateriali: altr<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 xe9d h27 y4120 ff6 fs16 fc0 sc0 ls0 ws0\">Avviamento<span class=\"_ _567\"> </span></td><td class=\"t m0 x3dd h27 y4121 ff6 fs16 fc0 sc0 ls0 ws0\">generate internamente<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 xe9e h27 y4120 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"c n xe9f y4122 w37e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">def<span class=\"_ _567\"> </span></div></td><td class=\"c n xea0 y4122 w37f h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">indef<span class=\"_ _567\"> </span></div></td><td class=\"c n xea1 y4122 w37e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">def<span class=\"_ _567\"> </span></div></td><td class=\"c n xea2 y4122 w37f h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">indef<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x304 y4123 w380 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">A. Esistenze iniziali *<span class=\"_ _567\"> </span></div></td><td class=\"c n xea3 y4123 w2a9 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">35.963<span class=\"_ _567\"> </span></div></td><td class=\"c n xea4 y4123 w191 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xea5 y4123 w18f h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xea6 y4123 w250 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">62.983<span class=\"_ _567\"> </span></div></td><td class=\"c n xea7 y4123 w18f h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xea8 y4123 w250 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">98.946<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xea9 y4124 w34d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.1 Riduzioni di valore totali nette<span class=\"_ _567\"> </span></div></td><td class=\"c n xeaa y4124 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">20.641<span class=\"_ _567\"> </span></div></td><td class=\"c n xeab y4124 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeac y4124 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xead y4124 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">34.252<span class=\"_ _567\"> </span></div></td><td class=\"c n xeae y4124 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeaf y4124 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">54.893<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xea9 y4125 w381 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">A.2 Esistenze iniziali nette<span class=\"_ _567\"> </span></div></td><td class=\"c n xeb0 y4126 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15.322<span class=\"_ _567\"> </span></div></td><td class=\"c n xeb1 y4125 w178 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeb2 y4125 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeb3 y4126 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">28.731<span class=\"_ _567\"> </span></div></td><td class=\"c n xeb4 y4125 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeb5 y4126 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">44.053<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4127 w325 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. Aumenti<span class=\"_ _567\"> </span></div></td><td class=\"c n xeb6 y4127 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeb7 y4127 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeb8 y4127 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeb9 y4127 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.674<span class=\"_ _567\"> </span></div></td><td class=\"c n xeba y4127 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xebb y4127 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.674<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xea9 y4128 w326 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.1 Acquisti<span class=\"_ _567\"> </span></div></td><td class=\"c n xebc y4128 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xebd y4128 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xebe y4128 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xebf y4128 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.674<span class=\"_ _567\"> </span></div></td><td class=\"c n xec0 y4128 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xec1 y4128 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.674<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xea9 y4129 w382 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.2 Incrementi di attivit\u00e0 immateriali interne<span class=\"_ _567\"> </span></div></td><td class=\"c n xec2 y4129 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xec3 y4129 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xec4 y4129 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xec5 y4129 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xec6 y4129 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xec7 y4129 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xea9 y412a w327 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.3 Riprese di valor<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></div></td><td class=\"c n xec8 y412a w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xec9 y412a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeca y412a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xecb y412a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xecc y412a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xecd y412a w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xea9 y412b w365 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.4 V<span class=\"_ _2\"></span>ariazioni positive di fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n xece y412b w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xecf y412b w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xed0 y412b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xed1 y412b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xed2 y412b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xed3 y412b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xed4 y412c w383 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a patrimonio netto<span class=\"_ _567\"> </span></div></td><td class=\"c n xed5 y412c w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xed6 y412c w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xed7 y412c w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xed8 y412c w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xed9 y412c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeda y412c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xed4 y412d w384 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a conto economico<span class=\"_ _567\"> </span></div></td><td class=\"c n xedb y412d w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xedc y412d w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xedd y412d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xede y412d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xedf y412d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xee0 y412d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xea9 y412e w353 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.5 Differ<span class=\"_ _2\"></span>enze di cambio positive<span class=\"_ _567\"> </span></div></td><td class=\"c n xee1 y412e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xee2 y412e w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xee3 y412e w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xee4 y412e w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xee5 y412e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xee6 y412e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xea9 y412f w329 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.6 Altre variazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xee7 y412f w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xee8 y412f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xee9 y412f w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeea y412f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeeb y412f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeec y412f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4130 w32a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">C. Diminuzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xeed y4130 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeee y4130 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeef y4130 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xef0 y4130 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.604<span class=\"_ _567\"> </span></div></td><td class=\"c n xef1 y4130 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xef2 y4130 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.604<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xea9 y4131 w32b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.1 V<span class=\"_ _2\"></span>endite<span class=\"_ _567\"> </span></div></td><td class=\"c n xef3 y4131 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xef4 y4131 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xef5 y4131 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xef6 y4131 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xef7 y4131 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xef8 y4131 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xef9 y4132 w385 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui operazioni di aggregazione aziendale<span class=\"_ _567\"> </span></div></td><td class=\"c n xefa y4132 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xefb y4132 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xefc y4132 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xefd y4132 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xefe y4132 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeff y4132 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xea9 y4134 w32c h1b3\"><div class=\"t m0 x2a1 h9f y4133 ff10 fs16 fc0 sc0 ls0 ws0\">C.2 Rettifiche di valore<span class=\"_ _567\"> </span></div></td><td class=\"c n xf00 y4134 w100 h19c\"><div class=\"t m0 x2a1 h9f y4133 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf01 y4134 w178 h19c\"><div class=\"t m0 x2a1 h9f y4133 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf02 y4134 w179 h19c\"><div class=\"t m0 x2a1 h9f y4133 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf03 y4134 wd3 h19c\"><div class=\"t m0 x2a1 h9f y4133 ff7 fs16 fc0 sc0 ls0 ws0\">5.604<span class=\"_ _567\"> </span></div></td><td class=\"c n xf04 y4134 w100 h19c\"><div class=\"t m0 x2a1 h9f y4133 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf05 y4134 wc1 h19c\"><div class=\"t m0 x2a1 h9f y4133 ff7 fs16 fc0 sc0 ls0 ws0\">5.604<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xef9 y4135 w386 h19c\"><div class=\"t m0 x2a1 h9f y4133 ff9 fs16 fc0 sc0 ls0 ws0\">Ammortamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n xf06 y4135 w261 h19c\"><div class=\"t m0 x2a1 h9f y4133 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xf07 y4135 w100 h19c\"><div class=\"t m0 x2a1 h9f y4133 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf08 y4135 w100 h19c\"><div class=\"t m0 x2a1 h9f y4133 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf09 y4135 wd3 h19c\"><div class=\"t m0 x2a1 h9f y4133 ff7 fs16 fc0 sc0 ls0 ws0\">5.604<span class=\"_ _567\"> </span></div></td><td class=\"c n xf0a y4135 w100 h19c\"><div class=\"t m0 x2a1 h9f y4133 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf0b y4135 wc1 h19c\"><div class=\"t m0 x2a1 h9f y4133 ff7 fs16 fc0 sc0 ls0 ws0\">5.604<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xef9 y4136 w387 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Svalutazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xf0c y4136 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf0d y4136 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf0e y4136 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf0f y4136 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf10 y4136 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf11 y4136 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xef9 y4137 w388 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">+ patrimonio netto<span class=\"_ _567\"> </span></div></td><td class=\"c n xf12 y4137 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xf13 y4137 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf14 y4137 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf15 y4137 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf16 y4137 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf17 y4137 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xef9 y405f w389 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ conto economico<span class=\"_ _567\"> </span></div></td><td class=\"c n xf18 y405f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf19 y405f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf1a y405f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf1b y405f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf1c y405f w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf1d y405f w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xea9 y4138 w38a h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.3 V<span class=\"_ _2\"></span>ariazioni negative di fair value:<span class=\"_ _567\"> </span></div></td><td class=\"c n xf1e y4138 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xec3 y4138 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xec4 y4138 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xec5 y4138 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xec6 y4138 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xec7 y4138 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xef9 y4139 w383 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a patrimonio netto<span class=\"_ _567\"> </span></div></td><td class=\"c n xf1f y4139 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xf20 y4139 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf21 y4139 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf22 y4139 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf23 y4139 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf24 y4139 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xef9 y3f9a w384 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a conto economico<span class=\"_ _567\"> </span></div></td><td class=\"c n xf25 y3f9a w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xf26 y3f9a w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf27 y3f9a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf28 y3f9a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf29 y3f9a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf2a y3f9a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xea9 y413a w38b h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.4 T<span class=\"_ _a\"></span>rasferimenti alle attivit\u00e0 non correnti in via di dismissione<span class=\"_ _567\"> </span></div></td><td class=\"c n xf2b y413a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf2c y413a w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf2d y413a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf2e y413a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf2f y413a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf30 y413a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xea9 y413b w359 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.5 Differ<span class=\"_ _2\"></span>enze di cambio negative<span class=\"_ _567\"> </span></div></td><td class=\"c n xf31 y413b w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf32 y413b w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf33 y413b w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf34 y413b w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf35 y413b w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf36 y413b w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xea9 y413c w35d h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.6 Altre variazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xee7 y413c w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xee8 y413c w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xee9 y413c w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeea y413c w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeeb y413c w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeec y413c w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y413d w35e h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">D. Rimanenze finali nette<span class=\"_ _567\"> </span></div></td><td class=\"c n xf37 y413d w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15.322<span class=\"_ _567\"> </span></div></td><td class=\"c n xf38 y413d w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf39 y413d w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf3a y413d w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">29.801<span class=\"_ _567\"> </span></div></td><td class=\"c n xf3b y413d w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf3c y413d w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">45.123<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xea9 y3ec9 w38c h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">D.1 Rettifiche di valori totali nette<span class=\"_ _567\"> </span></div></td><td class=\"c n xf3d y3ec9 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">20.641<span class=\"_ _567\"> </span></div></td><td class=\"c n xf3e y3ec9 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf3f y3ec9 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf40 y3ec9 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">39.856<span class=\"_ _567\"> </span></div></td><td class=\"c n xf41 y3ec9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf42 y3ec9 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">60.497<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y413e w10e h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">E. Rimanenze finali lorde<span class=\"_ _567\"> </span></div></td><td class=\"c n xf43 y413e w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">39.963<span class=\"_ _567\"> </span></div></td><td class=\"c n xf44 y413e w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf45 y413e w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf46 y413e w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">69.657<span class=\"_ _567\"> </span></div></td><td class=\"c n xf47 y413e w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf48 y413e w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">105.620<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w38d h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">F<span class=\"_ _7d\"></span>. V<span class=\"_ _2\"></span>alutazione al costo<span class=\"_ _567\"> </span></div></td><td class=\"c n xf49 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf4a y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf4b y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf4c y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf4d y3de2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf4e y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 hd ff5 fs1 fc0 sc0 ls0 ws0 gs8df\">Legenda:<span class=\"_ _567\"> </span></div><div class=\"t m0 h1c fff fs1 fc0 sc0 ls0 ws0 gs8e0\">DEF: a durata definita<span class=\"_ _567\"> </span></div><div class=\"t m0 h1c fff fs1 fc0 sc0 ls0 ws0 gs8e1\">INDEF: a durata indefinita<span class=\"_ _567\"> </span></div><div class=\"t m0 hd ff2 fs1 fc0 sc0 ls0 ws0 gs8e2\">*I saldi delle esistenze iniziali sono strati oggetto di riesposizione a seguito del completamento della Purchase Price Allocation (PP<span class=\"_ _a\"></span>A) connessa all\u2019acquisizione del ramo sportelli di Banca Popolare Puglia e Basilicata realizzata il 7 dicembr<span class=\"_ _2\"></span>e 2024.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gs903\">10.3 Altre informazioni<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs904\">Si segnala che a fine esercizio non sono pr<span class=\"_ _2\"></span>esenti impegni per l\u2019acquisto di attivit\u00e0 immateriali.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gs905\">10.3.1 Informazioni sulle attivit\u00e0 intangibili e sull\u2019avviamento<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf4 gs906\">L<span class=\"_ _a\"></span>\u2019applicazione del principio contabile IFRS 3 Aggregazioni aziendali nella contabilizzazione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs907\">delle <span class=\"_ _8\"></span>operazioni <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>acquisizione <span class=\"_ _8\"></span>pu\u00f2 <span class=\"_ _8\"></span>comportare <span class=\"_ _8\"></span>l\u2019iscrizione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>nuove <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>immateriali <span class=\"_ _1d\"></span>e <span class=\"_ _8\"></span>la<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs908\">rilevazione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>avviamenti. Nel <span class=\"_ _a\"></span>caso <span class=\"_ _2\"></span>di Banco <span class=\"_ _a\"></span>Desio, le <span class=\"_ _a\"></span>operazioni di <span class=\"_ _a\"></span>acquisizione r<span class=\"_ _2\"></span>ealizzate <span class=\"_ _2\"></span>negli<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd1 gs909\">anni hanno comportato la rilevazione di importi a titolo di avviamento e, pi\u00f9 recentemente, a<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs90a\">titolo di attivit\u00e0 immateriali.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws206 gs90b\">Nel prospetto che segue sono sintetizzati i valori delle attivit\u00e0 intangibili e dell\u2019avviamento<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1de gs90c\">iscritti nel bilancio consolidato con la relativa dinamica nel corso dell\u2019eser<span class=\"_ _2\"></span>cizio, suddivisi per Cash<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws100 gs90d\">Generating Unit (CGU), che rappresentano le aggr<span class=\"_ _2\"></span>egazioni di attivit\u00e0 al cui livello devono essere<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs90e\">effettuati <span class=\"_ _2\"></span>gli impairment test <span class=\"_ _2\"></span>delle attivit\u00e0 <span class=\"_ _2\"></span>intangibili per <span class=\"_ _2\"></span>la verifica del <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>recuperabile. Nel<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs90f\">caso del Gruppo Banco Desio le CGU coincidono con le singole legal entity<span class=\"_ _a\"></span>.<span class=\"_ _567\"> </span></div><div class=\"gs910\"><table class=\"s w38e h1e2\" id=\"_cef2f84f-2ea1-47d6-9cc5-12443b19c619\"><tr><td class=\"t m0 x547 hd y413f ff2 fs1 fc0 sc0 ls0 ws0\">(Euro/000)<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y4140 w38f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">CGU / legal entity<span class=\"_ _567\"> </span></div></td><td class=\"c n xf4f y4140 w390 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Bilancio 2024<span class=\"_ _567\"> </span></div></td><td class=\"c n xf50 y4140 w391 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Ammortamento<span class=\"_ _567\"> </span></div></td><td class=\"c n xf51 y4140 w392 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifica di</div></td><td class=\"t m0 xf52 h27 y4141 ff6 fs16 fc0 sc0 ls0 ws0\">Bilancio 2025<span class=\"_ _567\"> </span></td></tr><tr><td></td><td class=\"t m0 xf53 h27 y4142 ff6 fs16 fc0 sc0 ls0 ws0\">riesposto<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xf54 h27 y4142 ff6 fs16 fc0 sc0 ls0 ws0\">valore<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"t m0 x547 h27 y4143 ff6 fs16 fc0 sc0 ls0 ws0\">Banco di Desio e della Brianza<span class=\"_ _567\"> </span></td><td></td><td class=\"c n xf55 y4144 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.479<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xf56 y4144 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">28.913<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"t m0 xf57 h27 y4145 ff6 fs16 fc0 sc0 ls0 ws0\">30.392<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 xf58 h28 y4146 ff9 fs16 fc0 sc0 ls0 ws0\">Avviamento </td><td class=\"t m0 xf59 h28 y4147 ff9 fs16 fc0 sc0 ls0 ws0\">9.796<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 xf5a h28 y4146 ff9 fs16 fc0 sc0 ls0 ws0\">9.796<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 xf58 h28 y4148 ff9 fs16 fc0 sc0 ls0 ws0\">Intangibile AuA<span class=\"_ _567\"> </span></td><td class=\"t m0 xf5b h28 y4149 ff9 fs16 fc0 sc0 ls0 ws0\">393<span class=\"_ _567\"> </span></td><td class=\"c n xf5c y414a w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">30<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xf5d y414a w195 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">363<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xf58 h28 y414b ff9 fs16 fc0 sc0 ls0 ws0\">Intangibile AuM<span class=\"_ _567\"> </span></td><td class=\"t m0 xf59 h28 y414c ff9 fs16 fc0 sc0 ls0 ws0\">7.579<span class=\"_ _567\"> </span></td><td class=\"c n xf5e y414d wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">553<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xf5f y414d w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">7.026<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xf58 h28 y414e ff9 fs16 fc0 sc0 ls0 ws0\">Intangibile Core Deposits<span class=\"_ _567\"> </span></td><td class=\"t m0 xf60 h28 y414f ff9 fs16 fc0 sc0 ls0 ws0\">12.624<span class=\"_ _567\"> </span></td><td class=\"c n xf5e y4150 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">896<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xf61 y4150 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">11.728<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y4151 ff6 fs16 fc0 sc0 ls0 ws0\">Fides<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 xf62 h27 y4151 ff6 fs16 fc0 sc0 ls0 ws0\">5.526<span class=\"_ _567\"> </span></td></tr><tr><td></td><td class=\"t m0 xf63 h27 y4152 ff6 fs16 fc0 sc0 ls0 ws0\">5.526<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 xf58 h28 y4153 ff9 fs16 fc0 sc0 ls0 ws0\">Avviamento </td><td class=\"t m0 xf59 h28 y4154 ff9 fs16 fc0 sc0 ls0 ws0\">5.526<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 xf5a h28 y4153 ff9 fs16 fc0 sc0 ls0 ws0\">5.526<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 x547 h27 y4155 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale Gruppo Banco Desio<span class=\"_ _567\"> </span></td><td></td><td class=\"c n xf55 y4156 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.479<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xf56 y4156 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">34.439<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"t m0 xf57 h27 y4157 ff6 fs16 fc0 sc0 ls0 ws0\">35.918<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr></table></div>Le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>intangibili <span class=\"_ _8\"></span>a <span class=\"_ _1d\"></span>vita <span class=\"_ _8\"></span>definita <span class=\"_ _1d\"></span>rilevate <span class=\"_ _8\"></span>fanno <span class=\"_ _1d\"></span>riferimento <span class=\"_ _1d\"></span>ai <span class=\"_ _8\"></span>rapporti <span class=\"_ _1d\"></span>con <span class=\"_ _8\"></span>la <span class=\"_ _1d\"></span>clientela <span class=\"_ _8\"></span>e <span class=\"_ _1d\"></span>si riferiscono alla valorizzazione della raccolta amministrata (Asset Under Administration, AuA) e gestita (Asset Under Management, AuM) e dei Core Deposits. A fr<span class=\"_ _2\"></span>onte delle attivit\u00e0 immateriali a <span class=\"_ _2\"></span>vita <span class=\"_ _2\"></span>utile definita, <span class=\"_ _a\"></span>si \u00e8 <span class=\"_ _a\"></span>provveduto <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>imputare <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>economico la <span class=\"_ _a\"></span>quota di <span class=\"_ _a\"></span>ammortamento di <span class=\"_ _b\"></span>competenza <span class=\"_ _b\"></span>dell\u2019anno <span class=\"_ _b\"></span>(incluso <span class=\"_ _8\"></span>nella voce <span class=\"_ _8\"></span>\u201c220. <span class=\"_ _b\"></span>Rettifiche/riprese di <span class=\"_ _8\"></span>valor<span class=\"_ _2\"></span>e <span class=\"_ _b\"></span>nette <span class=\"_ _8\"></span>su attivit\u00e0 immateriali\u201d) per un ammontare complessivo pari a 1.479 migliaia di eur<span class=\"_ _2\"></span>o al lordo dell\u2019effetto fiscale. In base al principio IAS 36 Riduzione di valore delle attivit\u00e0, devono esser<span class=\"_ _2\"></span>e sottoposte annualmente  ad  impairment  test  per  verificar<span class=\"_ _2\"></span>e  la  recuperabilit\u00e0 <span class=\"_ _38\"> </span>del  valore  sia <span class=\"_ _38\"> </span>le  attivit\u00e0 immateriali a <span class=\"_ _b\"></span>vita <span class=\"_ _b\"></span>utile indefinita <span class=\"_ _b\"></span>sia <span class=\"_ _b\"></span>l\u2019avviamento. Inoltre, per <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>attivit\u00e0 immateriali <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>vita utile definita <span class=\"_ _1d\"></span>l\u2019impairment <span class=\"_ _1d\"></span>test <span class=\"_ _24\"></span>deve <span class=\"_ _1d\"></span>essere <span class=\"_ _8\"></span>svolto <span class=\"_ _24\"></span>quando <span class=\"_ _1d\"></span>sia <span class=\"_ _1d\"></span>rilevata <span class=\"_ _24\"></span>la <span class=\"_ _1d\"></span>presenza <span class=\"_ _8\"></span>di <span class=\"_ _24\"></span>indicatori <span class=\"_ _1d\"></span>di perdita. Il valor<span class=\"_ _2\"></span>e recuperabile \u00e8 rappresentato dal maggior<span class=\"_ _2\"></span>e tra il V<span class=\"_ _2\"></span>alore d\u2019Uso ed il Fair value, al netto dei costi di vendita. Ai <span class=\"_ _b\"></span>fini <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>determinazione <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>V<span class=\"_ _a\"></span>alore <span class=\"_ _8\"></span>d\u2019Uso <span class=\"_ _b\"></span>degli <span class=\"_ _8\"></span>intangibili <span class=\"_ _8\"></span>soggetti <span class=\"_ _b\"></span>ad <span class=\"_ _8\"></span>impairment <span class=\"_ _b\"></span>test, <span class=\"_ _8\"></span>lo IAS <span class=\"_ _8\"></span>36 <span class=\"_ _b\"></span>d<span class=\"_ _b\"></span>ispone <span class=\"_ _8\"></span>che <span class=\"_ _b\"></span>si <span class=\"_ _8\"></span>debba <span class=\"_ _8\"></span>fare <span class=\"_ _8\"></span>riferimento <span class=\"_ _b\"></span>ai <span class=\"_ _8\"></span>flussi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>cassa <span class=\"_ _8\"></span>r<span class=\"_ _2\"></span>elativi <span class=\"_ _8\"></span>all\u2019intangibile <span class=\"_ _8\"></span>nelle <span class=\"_ _8\"></span>sue condizioni <span class=\"_ _8\"></span>correnti <span class=\"_ _8\"></span>(alla <span class=\"_ _1d\"></span>data <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>impairment <span class=\"_ _1d\"></span>test), <span class=\"_ _8\"></span>senza <span class=\"_ _1d\"></span>distinzione <span class=\"_ _1d\"></span>tra <span class=\"_ _8\"></span>i <span class=\"_ _1d\"></span>flussi <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>cassa <span class=\"_ _1d\"></span>riferiti all\u2019asset originariamente <span class=\"_ _2\"></span>rilevato in <span class=\"_ _2\"></span>sede <span class=\"_ _2\"></span>di applicazione <span class=\"_ _2\"></span>dell\u2019IFRS 3 <span class=\"_ _2\"></span>e quelli <span class=\"_ _2\"></span>relativi <span class=\"_ _2\"></span>agli asset <span class=\"_ _2\"></span>in essere al momento dell\u2019impairment test; questo in <span class=\"_ _b\"></span>quanto risulterebbe difficile, specie in caso di operazioni <span class=\"_ _2\"></span>straordinarie tra <span class=\"_ _2\"></span>business o modifiche dell\u2019asset <span class=\"_ _2\"></span>a seguito di <span class=\"_ _2\"></span>significativi turnover delle <span class=\"_ _8\"></span>masse, <span class=\"_ _8\"></span>dei <span class=\"_ _1d\"></span>clienti, <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>contratti, <span class=\"_ _1d\"></span>ecc., <span class=\"_ _8\"></span>distinguere <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>flussi <span class=\"_ _8\"></span>riferiti <span class=\"_ _1d\"></span>all\u2019asset <span class=\"_ _8\"></span>originario <span class=\"_ _8\"></span>dagl<span class=\"_ _b\"></span>i altri.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>ale <span class=\"_ _9\"> </span>concetto <span class=\"_ _9\"> </span>\u00e8 <span class=\"_ _1\"> </span>replicabile <span class=\"_ _9\"> </span>anche <span class=\"_ _9\"> </span>per <span class=\"_ _1\"> </span>la <span class=\"_ _9\"> </span>determinazione, <span class=\"_ _9\"> </span>ai <span class=\"_ _9\"> </span>fini <span class=\"_ _9\"> </span>dell\u2019impairment <span class=\"_ _1\"> </span>test <span class=\"_ _9\"> </span>degli avviamenti, <span class=\"_ _24\"></span>del <span class=\"_ _24\"></span>V<span class=\"_ _a\"></span>alore <span class=\"_ _24\"></span>d\u2019Uso <span class=\"_ _24\"></span>delle <span class=\"_ _24\"></span>CGU, <span class=\"_ _24\"></span>i <span class=\"_ _24\"></span>cui <span class=\"_ _1d\"></span>flussi <span class=\"_ _24\"> </span>di <span class=\"_ _24\"> </span>cassa <span class=\"_ _24\"> </span>devono <span class=\"_ _24\"> </span>essere <span class=\"_ _24\"></span>considerati <span class=\"_ _24\"></span>con riferimento a tutte le attivit\u00e0 e passivit\u00e0 comprese nella CGU e non solo per le attivit\u00e0 e passivit\u00e0 a fronte delle quali \u00e8 stato rilevato un avviamento in sede di applicazione dell\u2019IFRS 3. Ai sensi dello IAS 36 il valore r<span class=\"_ _2\"></span>ecuperabile \u00e8 rappresentato dal maggiore tra il V<span class=\"_ _a\"></span>alore d\u2019Uso ed il Fair V<span class=\"_ _a\"></span>alue, al net<span class=\"_ _b\"></span>to dei costi di vendita. Anche con riferimento agli impairment test alla data di riferimento, come <span class=\"_ _2\"></span>gi\u00e0 avvenuto <span class=\"_ _2\"></span>per i <span class=\"_ _2\"></span>precedenti <span class=\"_ _2\"></span>esercizi, <span class=\"_ _2\"></span>ai fini <span class=\"_ _2\"></span>della determinazione <span class=\"_ _2\"></span>del valore recuperabile <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>fatto <span class=\"_ _8\"></span>riferimento <span class=\"_ _1d\"></span>al <span class=\"_ _8\"></span>V<span class=\"_ _2\"></span>alore <span class=\"_ _8\"></span>d\u2019Uso <span class=\"_ _8\"></span>che <span class=\"_ _1d\"></span>rappresenta <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>attuale <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>flussi finanziari netti futuri ricavabili dall\u2019attivit\u00e0 (o business) oggetto di valutazione.<span class=\"_ _567\"> </span> <div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gs924\">10.3.1.1 Il test di impairment dell\u2019avviamento<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsa8 gs925\">Secondo le disposizioni dello IAS 36 e tenuto conto delle indicazioni richiamate dal documento<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws185 gs926\">congiunto Banca d\u2019Italia/Consob/Isvap del 3 marzo 2010, si riporta di seguito l\u2019informativa<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs927\">relativa al test di impairment ef<span class=\"_ _2\"></span>fettuato sulle Cash Generating Unit (CGU).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs928\">Il <span class=\"_ _24\"></span>processo <span class=\"_ _24\"></span>di <span class=\"_ _24\"></span>impairment <span class=\"_ _24\"> </span>\u00e8 <span class=\"_ _24\"> </span>finalizzato <span class=\"_ _24\"> </span>a <span class=\"_ _1\"> </span>verificare <span class=\"_ _1d\"></span>che <span class=\"_ _1\"> </span>il <span class=\"_ _24\"></span>valore <span class=\"_ _1d\"></span>contabile <span class=\"_ _1\"> </span>(carrying <span class=\"_ _24\"> </span>amount)<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws8 gs929\">delle CGU non sia superiore al r<span class=\"_ _2\"></span>elativo valore recuperabile (r<span class=\"_ _2\"></span>ecoverable amount), inteso come<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws18c gs92a\">il maggiore fra il valor<span class=\"_ _2\"></span>e ritraibile dall\u2019uso continuato (value in use, o valore d\u2019uso) e il possibile<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws166 gs92b\">prezzo di cessione sul mer<span class=\"_ _2\"></span>cato (fair value al netto dei costi di vendita, o valore di scambio) della<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs92c\">CGU stessa.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsed gs92d\">Per la predisposizione del pr<span class=\"_ _2\"></span>esente bilancio si \u00e8 provveduto all\u2019esecuzione dei test d\u2019impairment<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs92e\">tenuto <span class=\"_ _a\"></span>conto <span class=\"_ _2\"></span>dalle <span class=\"_ _a\"></span>previsioni <span class=\"_ _a\"></span>economico-finanziarie <span class=\"_ _2\"></span>(i) <span class=\"_ _a\"></span>del <span class=\"_ _2\"></span>budget <span class=\"_ _2\"></span>2026 <span class=\"_ _a\"></span>approvato <span class=\"_ _a\"></span>dal <span class=\"_ _2\"></span>Consiglio<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsaa gs92f\">di Amministrazione di Banco Desio in data 18 dicembre 2025<span class=\"_ _567\"> </span></div><div class=\"t m0 h35 ff7 fs11 fc0 sc0 ls0 ws0 gs930\">81<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsaa gs931\">, sviluppato in coerenza con<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws27 gs932\">il Piano Industriale \u201cBeyond26\u201d e (ii) delle pi\u00f9 recenti pr<span class=\"_ _2\"></span>evisioni disponibili circa lo scenario<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs933\">macroeconomico atteso al 2030.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws93 gs934\">In particolare, ai sensi del citato IAS 36 e in applicazione della Policy d\u2019impairment delle attivit\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs935\">immateriali a vita <span class=\"_ _2\"></span>utile indefinita (avviamenti) <span class=\"_ _2\"></span>e delle Partecipazioni, il <span class=\"_ _2\"></span>valore r<span class=\"_ _2\"></span>ecuperabile delle<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws146 gs936\">CGU \u00e8 stato determinato facendo riferimento al valore d\u2019uso. Per la determinazione del valor<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs937\">d\u2019uso <span class=\"_ _2\"></span>lo <span class=\"_ _2\"></span>IAS <span class=\"_ _2\"></span>36 <span class=\"_ _2\"></span>prevede <span class=\"_ _a\"></span>la possibilit\u00e0 <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>utilizzare <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>metodo <span class=\"_ _2\"></span>finanziario <span class=\"_ _2\"></span>conosciuto <span class=\"_ _2\"></span>nella <span class=\"_ _2\"></span>dottrina<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf3 gs938\">come Discounted Cash Flow<span class=\"_ _a\"></span>. T<span class=\"_ _3\"></span>ale model<span class=\"_ _b\"></span>lo individua il valore d\u2019uso di una CGU o di un\u2019azienda<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs939\">tramite <span class=\"_ _8\"></span>la <span class=\"_ _1d\"></span>stima <span class=\"_ _1d\"></span>dei <span class=\"_ _1d\"></span>flussi <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>cassa <span class=\"_ _1d\"></span>(operativi) <span class=\"_ _1d\"></span>futuri <span class=\"_ _1d\"></span>da <span class=\"_ _8\"></span>essa <span class=\"_ _1d\"></span>generati, <span class=\"_ _1d\"></span>attualizzati <span class=\"_ _1d\"></span>secondo <span class=\"_ _1d\"></span>un<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsdf gs93a\">appropriato tasso, in funzione dell\u2019ar<span class=\"_ _2\"></span>co temporale esplicito in cui s\u2019ipotizza saranno conseguiti.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs93b\">Nella <span class=\"_ _b\"></span>prassi <span class=\"_ _8\"></span>operativa, <span class=\"_ _b\"></span>nel <span class=\"_ _b\"></span>caso <span class=\"_ _b\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>aziende <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>credito o <span class=\"_ _8\"></span>finanziarie <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>ricorre <span class=\"_ _b\"></span>al <span class=\"_ _8\"></span>Fr<span class=\"_ _2\"></span>ee <span class=\"_ _8\"></span>Cash <span class=\"_ _b\"></span>Flow<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs93c\">to <span class=\"_ _b\"></span>Equity <span class=\"_ _8\"></span>(FCFE), <span class=\"_ _b\"></span>noto <span class=\"_ _8\"></span>nel <span class=\"_ _b\"></span>mondo <span class=\"_ _8\"></span>anglosassone <span class=\"_ _b\"></span>come <span class=\"_ _8\"></span>Dividend <span class=\"_ _b\"></span>Discount <span class=\"_ _8\"></span>Model <span class=\"_ _b\"></span>(DDM) <span class=\"_ _b\"></span>nella<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws234 gs93d\">versione Excess Capital. T<span class=\"_ _3\"></span>ale metodologia determina il valore di un\u2019azienda sulla base dei<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs93e\">flussi <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>cassa <span class=\"_ _b\"></span>futuri <span class=\"_ _8\"></span>che <span class=\"_ _b\"></span>sar\u00e0 <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>grado <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>distribuire <span class=\"_ _b\"></span>ai <span class=\"_ _b\"></span>suoi <span class=\"_ _8\"></span>azionisti, <span class=\"_ _b\"></span>senza <span class=\"_ _8\"></span>intaccar<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>gli <span class=\"_ _b\"></span>assets<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1ac gs93f\">necessari a sostenere lo sviluppo atteso e nel rispetto delle r<span class=\"_ _2\"></span>egolamentazioni sul capitale<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs940\">imposte <span class=\"_ _24\"></span>dall\u2019Autorit\u00e0 <span class=\"_ _24\"> </span>di <span class=\"_ _24\"> </span>Vigilanza, <span class=\"_ _24\"> </span>scontati <span class=\"_ _24\"> </span>ad <span class=\"_ _24\"> </span>un <span class=\"_ _1\"> </span>tasso <span class=\"_ _24\"> </span>che <span class=\"_ _24\"> </span>esprime <span class=\"_ _24\"> </span>lo <span class=\"_ _1\"> </span>specifico <span class=\"_ _24\"></span>rischio <span class=\"_ _24\"> </span>del<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws53 gs941\">capitale. Si noti peraltro che, nonostante l\u2019espr<span class=\"_ _2\"></span>essione Dividend Discount Model richiami la<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs942\">parola dividendo, <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>flussi <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>cassa <span class=\"_ _b\"></span>considerati <span class=\"_ _b\"></span>dal <span class=\"_ _b\"></span>modello <span class=\"_ _b\"></span>non <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>dividendi <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>prevede<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs943\">verranno <span class=\"_ _a\"></span>distribuiti <span class=\"_ _2\"></span>agli <span class=\"_ _a\"></span>azionist<span class=\"_ _b\"></span>i, <span class=\"_ _a\"></span>ma <span class=\"_ _2\"></span>i <span class=\"_ _a\"></span>flussi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>cassa <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>cui <span class=\"_ _a\"></span>un <span class=\"_ _2\"></span>azionista <span class=\"_ _a\"></span>potenzialmente <span class=\"_ _2\"></span>potrebbe<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs944\">beneficiare <span class=\"_ _3\"></span>nel <span class=\"_ _2\"></span>rispetto <span class=\"_ _a\"></span>dei <span class=\"_ _a\"></span>limiti <span class=\"_ _a\"></span>del<span class=\"_ _b\"></span>le <span class=\"_ _a\"></span>dotazioni <span class=\"_ _a\"></span>patrimoniali <span class=\"_ _2\"></span>richieste <span class=\"_ _a\"></span>dall\u2019operativit\u00e0 <span class=\"_ _a\"></span>aziendale.<span class=\"_ _567\"> </span></div>Coerentemente <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>quanto <span class=\"_ _8\"></span>fatto <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>il <span class=\"_ _b\"></span>bilancio <span class=\"_ _8\"></span>dell\u2019esercizio precedente, <span class=\"_ _b\"></span>le <span class=\"_ _8\"></span>CGU <span class=\"_ _b\"></span>sono <span class=\"_ _8\"></span>state<span class=\"_ _567\"> </span>identificate <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>le <span class=\"_ _8\"></span>singole <span class=\"_ _b\"></span>legal <span class=\"_ _b\"></span>entity <span class=\"_ _b\"></span>tenuto <span class=\"_ _8\"></span>conto del <span class=\"_ _8\"></span>fatto <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>Gruppo <span class=\"_ _8\"></span>bancario <span class=\"_ _b\"></span>prevede<span class=\"_ _567\"> </span>un\u2019attivit\u00e0 d\u2019indirizzo e coordinamento strategico unitaria da parte della Capogruppo puntata<span class=\"_ _567\"> </span>al raggiungimento degli obiettivi di sviluppo e di redditivit\u00e0 a livello di ciascuna legal entity<span class=\"_ _567\"> </span>e che, di conseguenza, vi \u00e8 una rilevazione autonoma dei risultati (per il tramite di sistemi di<span class=\"_ _567\"> </span>reporting gestionale) che vedono coincider<span class=\"_ _2\"></span>e la CGU con la legal entity e, pertanto, tutta la<span class=\"_ _567\"> </span>reportistica direzionale, cos\u00ec come <span class=\"_ _b\"></span>l\u2019attivit\u00e0 <span class=\"_ _b\"></span>di budgeting, <span class=\"_ _b\"></span>analizza, <span class=\"_ _b\"></span>monitora ed <span class=\"_ _b\"></span>effettua stime<span class=\"_ _567\"> </span>patrimoniali e reddituali secondo tale impostazione.<span class=\"_ _567\"> </span>Si precisa, inoltr<span class=\"_ _2\"></span>e, che le metodologie, gli assunti e gli esiti della procedura di impairment test<span class=\"_ _567\"> </span>delle <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>intangibili <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>dell\u2019avviamento, <span class=\"_ _1d\"></span>definiti <span class=\"_ _8\"></span>dal <span class=\"_ _1d\"></span>management, <span class=\"_ _1d\"></span>sono <span class=\"_ _1d\"></span>stati <span class=\"_ _1d\"></span>approvati <span class=\"_ _8\"></span>dal<span class=\"_ _567\"> </span>Consiglio di Amministrazione preliminarmente all\u2019appr<span class=\"_ _2\"></span>ovazione del bilancio consolidato.<span class=\"_ _567\"> </span>Il <span class=\"_ _8\"></span>test <span class=\"_ _b\"></span>d\u2019impairment <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>stato <span class=\"_ _8\"></span>quindi <span class=\"_ _8\"></span>condotto <span class=\"_ _b\"></span>direttamente <span class=\"_ _8\"></span>sulle <span class=\"_ _8\"></span>legal <span class=\"_ _b\"></span>entity <span class=\"_ _8\"></span>Banco <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>Desio <span class=\"_ _8\"></span>e<span class=\"_ _567\"> </span>della Brianza S.p.A. e Fides S.p.A. sulla base dei criteri e delle assunzioni di seguito illustrati.<span class=\"_ _567\"> </span>a. <span class=\"_ _1\"> </span><span class=\"ff5 fc0\">Criterio di stima del valore recuperabile (Impairment)<span class=\"_ _567\"> </span></span>Per il criterio di stima del valore r<span class=\"_ _2\"></span>ecuperabile dell\u2019avviamento appartenente alla legal<span class=\"_ _567\"> </span>entity specifica si <span class=\"_ _2\"></span>fa riferimento al <span class=\"_ _2\"></span>cosiddetto valore <span class=\"_ _2\"></span>d\u2019uso (equity value per <span class=\"_ _2\"></span>le banche e<span class=\"_ _567\"> </span>gli intermediari finanziari).<span class=\"_ _567\"> </span>Arco temporale \u201cesplicito\u201d per la determinazione dei flussi di cassa futuri<span class=\"_ _567\"> </span>Viene considerato l\u2019ar<span class=\"_ _2\"></span>co temporale riconducibile al Piano Industriale 2024-2026 \u201cBeyond<span class=\"_ _567\"> </span>26\u201d, nonch\u00e9 l\u2019ulteriore sviluppo di tale piano, curato dal Management ed appr<span class=\"_ _2\"></span>ovato dal<span class=\"_ _567\"> </span>Consiglio di Amministrazione in data 10 febbraio 2026, con proiezioni prudenti dei<span class=\"_ _567\"> </span>risultati <span class=\"_ _24\"> </span>futuri <span class=\"_ _1\"> </span>fino <span class=\"_ _24\"> </span>a <span class=\"_ _24\"> </span>ricomprendere <span class=\"_ _24\"></span>un <span class=\"_ _24\"> </span>periodo <span class=\"_ _1\"> </span>di <span class=\"_ _24\"> </span>previsione <span class=\"_ _24\"> </span>esplicita <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>5 <span class=\"_ _24\"> </span>anni, <span class=\"_ _1\"> </span>per<span class=\"_ _567\"> </span>ridurre le distorsioni ricollegabili all\u2019utilizzo del solo orizzonte temporale tipico di un<span class=\"_ _567\"> </span>documento <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>pianificazione <span class=\"_ _8\"></span>strategica, <span class=\"_ _1d\"></span>che <span class=\"_ _8\"></span>pu\u00f2 <span class=\"_ _8\"></span>risultare <span class=\"_ _8\"></span>fortemente <span class=\"_ _8\"></span>condizionato <span class=\"_ _8\"></span>da<span class=\"_ _567\"> </span>una situazione sistemica che permane complessa per le incerte previsioni dello scenario<span class=\"_ _567\"> </span>macro economico per cui \u00e8 opportuno ef<span class=\"_ _2\"></span>fettuare una normalizzazione dei risultati, al<span class=\"_ _567\"> </span>fine <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>meglio <span class=\"_ _24\"></span>esprimere <span class=\"_ _8\"></span>le <span class=\"_ _24\"></span>effettive <span class=\"_ _8\"></span>potenzialit\u00e0 <span class=\"_ _24\"></span>nel <span class=\"_ _1d\"></span>medio/lungo <span class=\"_ _1d\"></span>periodo <span class=\"_ _24\"></span>dell\u2019entit\u00e0<span class=\"_ _567\"> </span>oggetto del test.<span class=\"_ _567\"> </span>Flussi finanziari<span class=\"_ _567\"> </span>Nella <span class=\"_ _2\"></span>valutazione delle <span class=\"_ _2\"></span>banche e <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>intermediari finanziari <span class=\"_ _2\"></span>viene utilizzato <span class=\"_ _a\"></span>l\u2019approccio<span class=\"_ _567\"> </span>\u201cequity <span class=\"_ _8\"></span>side\u201d, <span class=\"_ _1d\"></span>nell\u2019ambito <span class=\"_ _1d\"></span>della <span class=\"_ _1d\"></span>metodologia <span class=\"_ _8\"></span>DDM, <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>la <span class=\"_ _1d\"></span>determinazione <span class=\"_ _8\"></span>dell\u2019equity<span class=\"_ _567\"> </span>value <span class=\"_ _1\"> </span>in <span class=\"_ _9\"> </span>quanto, <span class=\"_ _1\"> </span>stante <span class=\"_ _9\"> </span>l\u2019attivit\u00e0 <span class=\"_ _1\"> </span>caratteristica <span class=\"_ _9\"> </span>d\u2019intermediazione <span class=\"_ _1\"> </span>dei <span class=\"_ _1\"> </span>fond<span class=\"_ _b\"></span>i <span class=\"_ _1\"> </span>(raccolta/<span class=\"_ _567\"> </span>impieghi), <span class=\"_ _2\"></span>risulta <span class=\"_ _2\"></span>particolarmente complesso <span class=\"_ _a\"></span>operare <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>distinzione <span class=\"_ _2\"></span>fra debiti <span class=\"_ _a\"></span>finanziari<span class=\"_ _567\"> </span>e <span class=\"_ _2\"></span>debiti operativi; <span class=\"_ _2\"></span>inoltre <span class=\"_ _2\"></span>nella versione <span class=\"_ _2\"></span>Excess <span class=\"_ _2\"></span>Capital, i <span class=\"_ _2\"></span>flussi <span class=\"_ _2\"></span>di cassa <span class=\"_ _2\"></span>disponibili per <span class=\"_ _a\"></span>gli<span class=\"_ _567\"> </span>azionisti <span class=\"_ _a\"></span>sono <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>flussi <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>cassa <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>cui <span class=\"_ _a\"></span>un <span class=\"_ _2\"></span>azionista <span class=\"_ _2\"></span>potrebbe <span class=\"_ _a\"></span>potenzialmente <span class=\"_ _a\"></span>beneficiare <span class=\"_ _2\"></span>nel<span class=\"_ _567\"> </span>rispetto dei limiti <span class=\"_ _2\"></span>delle dotazioni patrimoniali richieste <span class=\"_ _2\"></span>dall\u2019operativit\u00e0 aziendale, quindi<span class=\"_ _567\"> </span>tengono in debita considerazione l\u2019assorbimento del patrimonio di vigilanza.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>asso di attualizzazione<span class=\"_ _567\"> </span>Nella <span class=\"_ _7d\"></span>valutazione <span class=\"_ _7d\"></span>delle <span class=\"_ _3\"></span>banche <span class=\"_ _7d\"></span>e <span class=\"_ _3\"></span>degli <span class=\"_ _7d\"></span>intermediari <span class=\"_ _7d\"></span>finanziari <span class=\"_ _3\"></span>si <span class=\"_ _7d\"></span>fa <span class=\"_ _3\"></span>riferimento <span class=\"_ _7d\"></span>al <span class=\"_ _7d\"></span>cosiddet<span class=\"_ _b\"></span>to<span class=\"_ _567\"> </span>costo del capitale Ke (cost of equity).<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>asso <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>crescita <span class=\"_ _b\"></span>dei <span class=\"_ _8\"></span>flussi <span class=\"_ _8\"></span>oltre <span class=\"_ _b\"></span>l\u2019arco <span class=\"_ _8\"></span>temporale <span class=\"_ _b\"></span>\u201cesplicito\u201d <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>determinazione<span class=\"_ _567\"> </span>dei flussi di cassa futuri.<span class=\"_ _567\"> </span>Viene considerato un tasso di cr<span class=\"_ _2\"></span>escita di lungo periodo in linea con le aspettative del<span class=\"_ _567\"> </span>tasso d\u2019inflazione a lungo termine.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>erminal V<span class=\"_ _a\"></span>alue<span class=\"_ _567\"> </span>Viene <span class=\"_ _9\"> </span>determinato  attraverso <span class=\"_ _38\"> </span>l\u2019applicazione  della <span class=\"_ _9\"> </span>formula  che <span class=\"_ _38\"> </span>si  ricollega <span class=\"_ _9\"> </span>a  quella<span class=\"_ _567\"> </span>canonica della \u201crendita perpetua\u201d.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019equity <span class=\"_ _1\"> </span>value <span class=\"_ _1\"> </span>della <span class=\"_ _1\"> </span>CGU, <span class=\"_ _1\"> </span>determinato <span class=\"_ _1\"> </span>alla <span class=\"_ _1\"> </span>data <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>effettuazione <span class=\"_ _24\"> </span>delle <span class=\"_ _1\"> </span>rilevazioni, <span class=\"_ _1\"> </span>in<span class=\"_ _567\"> </span>base <span class=\"_ _2\"></span>alla pr<span class=\"_ _2\"></span>ocedura <span class=\"_ _2\"></span>sopra delineata, <span class=\"_ _a\"></span>dedotto il <span class=\"_ _a\"></span>patrimonio netto <span class=\"_ _2\"></span>contabile, <span class=\"_ _2\"></span>viene <span class=\"_ _2\"></span>quindi<span class=\"_ _567\"> </span>confrontato <span class=\"_ _a\"></span>con il <span class=\"_ _2\"></span>valore <span class=\"_ _a\"></span>d\u2019iscrizione a <span class=\"_ _a\"></span>bilancio dello <span class=\"_ _2\"></span>specifico <span class=\"_ _2\"></span>avviamento <span class=\"_ _2\"></span>appartenente<span class=\"_ _567\"> </span>alla <span class=\"_ _a\"></span>CGU <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>questione, <span class=\"_ _2\"></span>con <span class=\"_ _a\"></span>l\u2019obiettivo <span class=\"_ _2\"></span>esclusivo <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>verificare <span class=\"_ _2\"></span>l\u2019eventuale <span class=\"_ _a\"></span>perdita <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>valore.<span class=\"_ _567\"> </span>b. <span class=\"_ _8\"></span><span class=\"ff5 fc0\">Parametri di valutazione utilizzati e deter<span class=\"_ _b\"></span>minazioni del test<span class=\"_ _567\"> </span></span>Di seguito sono riportati le principali assumption utilizzate per i test d\u2019impairment.<span class=\"_ _567\"> </span>c. <span class=\"_ _9\"> </span><span class=\"fc0 wsf3\">Dal test d\u2019impairment svolto non \u00e8 emersa la necessit\u00e0 di effettuar<span class=\"_ _2\"></span>e alcuna svalutazione<span class=\"_ _567\"> </span></span>dell\u2019avviamento.<span class=\"_ _567\"> </span>d. <span class=\"_ _8\"></span><span class=\"fc0 ws251\">Si sottolinea che i parametri e le informazioni considerate nello sviluppo del test<span class=\"_ _567\"> </span></span>d\u2019impairment <span class=\"_ _1d\"></span>sono <span class=\"_ _24\"></span>influenzati <span class=\"_ _1d\"></span>dalla <span class=\"_ _24\"></span>congiuntura <span class=\"_ _1d\"></span>economica <span class=\"_ _24\"></span>e <span class=\"_ _1d\"></span>dei <span class=\"_ _24\"></span>mercati <span class=\"_ _8\"></span>finanziari <span class=\"_ _24\"> </span>e<span class=\"_ _567\"> </span>potrebber<span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>subire <span class=\"_ _2\"></span>modifiche/variazioni, <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>oggi <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>prevedibili, <span class=\"_ _a\"></span>con <span class=\"_ _2\"></span>conseguenti ef<span class=\"_ _2\"></span>fetti<span class=\"_ _567\"> </span>sulle <span class=\"_ _24\"></span>principali <span class=\"_ _24\"></span>assumption <span class=\"_ _24\"></span>considerate <span class=\"_ _24\"></span>e <span class=\"_ _1d\"></span>dunque, <span class=\"_ _24\"> </span>potenzialmente, <span class=\"_ _24\"> </span>anche <span class=\"_ _24\"> </span>sui <span class=\"_ _24\"> </span>risultati<span class=\"_ _567\"> </span>che <span class=\"_ _2\"></span>negli <span class=\"_ _2\"></span>esercizi <span class=\"_ _2\"></span>futuri <span class=\"_ _2\"></span>potrebbero <span class=\"_ _a\"></span>risultare <span class=\"_ _2\"></span>diversi rispetto <span class=\"_ _a\"></span>a quelli <span class=\"_ _a\"></span>esposti nel <span class=\"_ _a\"></span>presente<span class=\"_ _567\"> </span>documento di bilancio.<span class=\"_ _567\"> </span>e. <span class=\"_ _24\"> </span><span class=\"ff5 fc0\">Analisi di sensitivit\u00e0<span class=\"_ _567\"> </span></span>Poich\u00e9 la valutazione d\u2019impairment \u00e8 resa particolarmente complessa dall\u2019attuale<span class=\"_ _567\"> </span>contesto <span class=\"_ _3\"></span>macroeconomico <span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>mercato <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>dalla <span class=\"_ _a\"></span>conseguente <span class=\"_ _a\"></span>difficolt\u00e0 <span class=\"_ _3\"></span>nella <span class=\"_ _a\"></span>formulazione<span class=\"_ _567\"> </span>di previsioni cir<span class=\"_ _2\"></span>ca la redditivit\u00e0 futura di lungo periodo, a supporto del test effettuato<span class=\"_ _567\"> </span>viene condotto un ulteriore \u201cstr<span class=\"_ _2\"></span>ess test\u201d ipotizzando il cambiamento dei principali<span class=\"_ _567\"> </span>parametri utilizzati nell\u2019ambito della procedura di impairment test.<span class=\"_ _567\"> </span><table class=\"s w393 h1e3\" id=\"_662134ae-cdb1-4078-8b36-0b2ce9f03f5c\"><tr><td class=\"c n x304 y4158 w394 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">CGU<span class=\"_ _567\"> </span></div></td><td class=\"c n xf65 y4158 w333 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Modello<span class=\"_ _567\"> </span></div></td><td class=\"c n xf66 y4158 w334 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Base dati<span class=\"_ _567\"> </span></div></td><td class=\"c n xf67 y4158 w335 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">CAGR<span class=\"_ _567\"> </span></div></td><td class=\"c n xf68 y4158 w336 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Ke<span class=\"_ _567\"> </span></div></td><td class=\"c n xf69 y4158 w337 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">g<span class=\"_ _567\"> </span></div></td><td class=\"c n xf6a y4158 w338 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Flussi<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 xf6b h27 y4159 ff6 fs16 fc0 sc0 ls11 ws20f\">RWA<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 xf6c h27 y4159 ff6 fs16 fc0 sc0 ls0 ws0\">Piano<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"t m0 xf6d h28 y415a ff9 fs16 fc0 sc0 ls0 ws0\">Banco di Desio </td><td></td><td class=\"t m0 xf6e h28 y415b ff9 fs16 fc0 sc0 ls0 ws0\">Budget 2025 </td><td class=\"t m0 xf6b h28 y415c ff9 fs16 fc0 sc0 ls0 ws0\">2,00%<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 xf6f h28 y415c ff9 fs16 fc0 sc0 ls0 ws0\">15,07%<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 xf6d h28 y415d ff9 fs16 fc0 sc0 ls0 ws0\">e della Brianza S.p.A.<span class=\"_ _567\"> </span></td><td class=\"t m0 xf70 h28 y415e ff9 fs16 fc0 sc0 ls0 ws0\">DDM<span class=\"_ _567\"> </span></td><td class=\"t m0 xf6e h28 y415e ff9 fs16 fc0 sc0 ls0 ws0\">esteso </td><td></td><td class=\"c n xf68 y415f w339 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10,18%<span class=\"_ _567\"> </span></div></td><td class=\"c n xf71 y415f w256 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1,97%</div></td><td class=\"t m0 xf6c h28 y4160 ff9 fs16 fc0 sc0 ls0 ws0\">Risultati </td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 xf6c h28 y4161 ff9 fs16 fc0 sc0 ls0 ws0\">Netti<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"c n x304 y3f01 w395 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Fides S.p.A.<span class=\"_ _567\"> </span></div></td><td></td><td class=\"t m0 xf6e h28 y4162 ff9 fs16 fc0 sc0 ls0 ws0\">al 2029 (*)<span class=\"_ _567\"> </span></td><td class=\"c n xf72 y3f01 w396 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7,30%<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n xf73 y3f01 w396 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7,20%<span class=\"_ _567\"> </span></div></td></tr></table>(*) Previsioni a 5 anni, appr<span class=\"_ _2\"></span>ovate dal Consiglio di Amministrazione in data 11 febbraio 2025, che sono state<span class=\"_ _567\"> </span>sviluppate dal management tenuto conto del budget 2025, sviluppato in coerenza con il Piano Industriale<span class=\"_ _567\"> </span>\u201cBeyond26\u201d (approvato dal Consiglio di Amministrazione di Banco Desio in data 24 novembr<span class=\"_ _2\"></span>e 2023), e delle<span class=\"_ _567\"> </span>pi\u00f9 recenti pr<span class=\"_ _2\"></span>evisioni disponibili circa lo scenario macroeconomico atteso al 2029<span class=\"_ _567\"> </span>(**) Per Banco Desio e Fides \u00e8 stato considerato il capitale allocato target sull\u2019entit\u00e0 stimato (CET1 media 5Y)<span class=\"_ _567\"> </span>anche al fine di presidiar<span class=\"_ _2\"></span>e la coerenza con il rispetto dei livelli minimi di CET1 a livello di Gruppo CRR.<span class=\"_ _567\"> </span><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws302 gs975\">Nella tabella sottostante sono riepilogati gli scostamenti percentuali o in punti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsfc gs976\">percentuali degli assunti di base necessari a r<span class=\"_ _2\"></span>endere il valore r<span class=\"_ _2\"></span>ecuperabile della CGU<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws4c gs977\">dedotto il patrimonio netto allocato alla stessa pari al valore d\u2019iscrizione in bilancio<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs978\">dell\u2019avviamento.<span class=\"_ _567\"> </span></div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gs699\">10.3.1.2 Il test d\u2019impairment di 2\u00b0 livello<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf9 gs979\">In continuit\u00e0 con gli esercizi pr<span class=\"_ _2\"></span>ecedenti, come previsto dalla Policy d\u2019impairment, si \u00e8 provveduto<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs97a\">ad <span class=\"_ _b\"></span>effettuare il <span class=\"_ _b\"></span>test <span class=\"_ _b\"></span>d\u2019impairment <span class=\"_ _8\"></span>del Gruppo <span class=\"_ _8\"></span>Banco Desio <span class=\"_ _8\"></span>(impairment <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>2\u00b0 <span class=\"_ _b\"></span>livello) <span class=\"_ _b\"></span>nella <span class=\"_ _8\"></span>sua<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs97b\">interezza.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws145 gs97c\">Il test d\u2019impairment \u00e8 stato effettuato sulla base dei criteri e delle assunzioni di seguito illustrati.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc2 sc0 ls0 ws0 gs97d\">a. <span class=\"_ _1\"> </span><span class=\"ff5 fc0\">Criterio di stima del valore recuperabile (Impairment)<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws5a gs97e\">Per il criterio di stima del valore r<span class=\"_ _2\"></span>ecuperabile della Partecipazione si fa riferimento al<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs97f\">cosiddetto valore d\u2019uso (equity value per le banche e gli intermediari finanziari).<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff13 fs3 fc0 sc0 ls0 ws0 gs980\">Arco temporale \u201cesplicito\u201d per la determinazione dei flussi di cassa futuri<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsfa gs981\">Viene considerato l\u2019ar<span class=\"_ _2\"></span>co temporale residuo riconducibile al Piano Industriale 2024-2026<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsa8 gs982\">\u201cBeyond 26\u201d e l\u2019ulteriore sviluppo di tale piano, curato dal Management di Banco Desio<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1a1 gs983\">ed approvato dal Consiglio di Amministrazione in data 10 febbraio 2026, con pr<span class=\"_ _2\"></span>oiezioni<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs984\">prudenti <span class=\"_ _1d\"></span>dei <span class=\"_ _1d\"></span>risultati <span class=\"_ _1d\"></span>futuri <span class=\"_ _1d\"></span>fino <span class=\"_ _1d\"></span>a <span class=\"_ _1d\"></span>ricomprender<span class=\"_ _2\"></span>e <span class=\"_ _1d\"></span>un <span class=\"_ _1d\"></span>periodo <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>previsione <span class=\"_ _1d\"></span>esplicita <span class=\"_ _1d\"></span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsde gs985\">5 anni, per ridurre le distorsioni ricollegabili all\u2019utilizzo del solo orizzonte temporale<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs986\">tipico <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>un <span class=\"_ _1\"> </span>documento <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>piani <span class=\"_ _1\"> </span>finanziarie <span class=\"_ _1\"> </span>strategica, <span class=\"_ _9\"> </span>che <span class=\"_ _1\"> </span>pu\u00f2 <span class=\"_ _9\"> </span>risultar<span class=\"_ _2\"></span>e <span class=\"_ _9\"> </span>fortemente<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf9 gs987\">condizionato da una situazione sistemica che permane complessa per le incerte previsioni<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws118 gs988\">dello scenario macro economico per cui \u00e8 opportuno ef<span class=\"_ _2\"></span>fettuare una normalizzazione dei<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs989\">risultati, <span class=\"_ _24\"></span>al <span class=\"_ _24\"></span>finedi <span class=\"_ _24\"></span>meglio <span class=\"_ _24\"></span>esprimere <span class=\"_ _1d\"></span>le <span class=\"_ _24\"></span>effettive <span class=\"_ _1d\"></span>potenzialit\u00e0 <span class=\"_ _24\"> </span>nel <span class=\"_ _24\"> </span>medio/lungo <span class=\"_ _24\"> </span>periodo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs98a\">dell\u2019entit\u00e0 oggetto del test.<span class=\"_ _567\"> </span></div><div class=\"gs98b\"><table class=\"s w397 h1e4\" id=\"_ea7fca0e-d220-4d52-939e-229c628cab67\"><tr><td class=\"c n xf75 y4163 w394 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">CGU<span class=\"_ _567\"> </span></div></td><td class=\"c n xf76 y4163 w398 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Decremento in %<span class=\"_ _567\"> </span></div></td><td class=\"t m0 xf77 h27 y4164 ff6 fs16 fc0 sc0 ls0 ws0\">Incremento in p.p. del tasso </td></tr><tr><td></td><td class=\"t m0 xf78 h27 y4165 ff6 fs16 fc0 sc0 ls0 ws0\">dei Risultati Netti futuri (RN)<span class=\"_ _567\"> </span></td><td class=\"t m0 xf77 h2c y4165 ffb fs16 fc0 sc0 ls0 ws0\">di attualizzazione dei flussi </td></tr><tr><td></td><td></td><td class=\"t m0 xf77 h27 y4166 ff6 fs16 fc0 sc0 ls0 ws0\">di cassa futuri (FCFE)<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 xf79 h28 y4167 ff9 fs16 fc0 sc0 ls0 ws0\">Banco di Desio </td><td class=\"c n xf7a y4168 w339 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12,19%<span class=\"_ _567\"> </span></div></td><td class=\"c n xf7b y4168 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">214<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xf79 h28 y4169 ff9 fs16 fc0 sc0 ls0 ws0\">e della Brianza S.p.A.<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x304 y3f01 w1d2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Fides S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n xf7c y3f01 w339 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15,62%<span class=\"_ _567\"> </span></div></td><td class=\"c n xf7d y3f01 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">244<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 h13 ff13 fs3 fc0 sc0 ls0 ws0 gs95e\">Flussi finanziari<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs95f\">Nella <span class=\"_ _2\"></span>valutazione delle <span class=\"_ _2\"></span>banche <span class=\"_ _2\"></span>e degli <span class=\"_ _2\"></span>intermediari <span class=\"_ _2\"></span>finanziari viene <span class=\"_ _2\"></span>utilizzato <span class=\"_ _2\"></span>l\u2019approccio<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs960\">\u201cequity <span class=\"_ _8\"></span>side\u201d, <span class=\"_ _1d\"></span>nell\u2019ambito <span class=\"_ _1d\"></span>della <span class=\"_ _8\"></span>metodologia <span class=\"_ _1d\"></span>DDM, <span class=\"_ _1d\"></span>per <span class=\"_ _8\"></span>la <span class=\"_ _1d\"></span>determinazione <span class=\"_ _1d\"></span>dell\u2019equity<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs961\">value <span class=\"_ _1\"> </span>in <span class=\"_ _9\"> </span>quanto, <span class=\"_ _1\"> </span>stante <span class=\"_ _1\"> </span>l\u2019at<span class=\"_ _b\"></span>tivit\u00e0 <span class=\"_ _1\"> </span>caratteristica <span class=\"_ _9\"> </span>d\u2019intermediazione <span class=\"_ _1\"> </span>dei <span class=\"_ _9\"> </span>fondi <span class=\"_ _1\"> </span>(raccolta/<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs962\">impieghi), <span class=\"_ _2\"></span>risulta <span class=\"_ _2\"></span>particolarmente <span class=\"_ _2\"></span>complesso <span class=\"_ _2\"></span>operare <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>distinzione <span class=\"_ _2\"></span>fra <span class=\"_ _2\"></span>debiti finanziari<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs963\">e <span class=\"_ _2\"></span>debiti operativi; <span class=\"_ _2\"></span>inoltre <span class=\"_ _2\"></span>nella <span class=\"_ _2\"></span>versione Excess <span class=\"_ _2\"></span>Capital, <span class=\"_ _2\"></span>i flussi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>cassa disponibili <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>gli<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs964\">azionisti <span class=\"_ _a\"></span>sono <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>flussi <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>cassa <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>cui <span class=\"_ _2\"></span>un <span class=\"_ _a\"></span>azionista <span class=\"_ _2\"></span>potrebbe <span class=\"_ _a\"></span>potenzialmente <span class=\"_ _2\"></span>beneficiare <span class=\"_ _a\"></span>nel<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs965\">rispetto dei <span class=\"_ _2\"></span>limiti delle dotazioni patrimoniali <span class=\"_ _2\"></span>richieste dall\u2019operativit\u00e0 aziendale, <span class=\"_ _2\"></span>quindi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs966\">tengono in debita considerazione l\u2019assorbimento del patrimonio di vigilanza.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff13 fs3 fc0 sc0 ls0 ws0 gs967\">T<span class=\"_ _3\"></span>asso di attualizzazione<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs968\">Nella <span class=\"_ _7d\"></span>valutazione <span class=\"_ _7d\"></span>delle <span class=\"_ _3\"></span>banche <span class=\"_ _7d\"></span>e <span class=\"_ _7d\"></span>degli <span class=\"_ _3\"></span>intermediari <span class=\"_ _7d\"></span>finanziari <span class=\"_ _7d\"></span>si <span class=\"_ _3\"></span>fa <span class=\"_ _7d\"></span>riferimento <span class=\"_ _7d\"></span>al <span class=\"_ _3\"></span>cosiddetto<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs969\">costo del capitale Ke (cost of equity).<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff13 fs3 fc0 sc0 ls0 ws0 gs96a\">T<span class=\"_ _3\"></span>asso <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>crescita <span class=\"_ _b\"></span>dei <span class=\"_ _8\"></span>flussi <span class=\"_ _8\"></span>oltr<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>l\u2019arco <span class=\"_ _b\"></span>temporale <span class=\"_ _8\"></span>\u201cesplicito\u201d <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>determinazione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h13 ff13 fs3 fc0 sc0 ls0 ws0 gs96b\">dei flussi di cassa futuri<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1b4 gs96c\">Viene considerato un tasso di cr<span class=\"_ _2\"></span>escita di lungo periodo in linea con le aspettative del<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs96d\">tasso d\u2019inflazione a lungo termine.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff13 fs3 fc0 sc0 ls0 ws0 gs96e\">T<span class=\"_ _3\"></span>erminal V<span class=\"_ _a\"></span>alue<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs96f\">Viene <span class=\"_ _9\"> </span>determinato  attraverso <span class=\"_ _9\"> </span>l\u2019applicazione  della  formula <span class=\"_ _9\"> </span>che  si <span class=\"_ _9\"> </span>ricollega  a <span class=\"_ _9\"> </span>quella<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs970\">canonica della \u201crendita perpetua\u201d.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs971\">L<span class=\"_ _a\"></span>\u2019equity <span class=\"_ _9\"> </span>value  determinato, <span class=\"_ _9\"> </span>alla <span class=\"_ _9\"> </span>data <span class=\"_ _9\"> </span>di <span class=\"_ _38\"> </span>effettuazione <span class=\"_ _9\"> </span>delle <span class=\"_ _9\"> </span>rilevazioni, <span class=\"_ _38\"> </span>in <span class=\"_ _9\"> </span>base <span class=\"_ _9\"> </span>al<span class=\"_ _b\"></span>la<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs972\">procedura <span class=\"_ _8\"></span>sopra <span class=\"_ _8\"></span>delineata, <span class=\"_ _8\"></span>viene <span class=\"_ _8\"></span>quindi <span class=\"_ _8\"></span>confrontato <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>contabile <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>Mezzi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs973\">Propri Consolidati, con l\u2019obiettivo esclusivo di verificar<span class=\"_ _2\"></span>e l\u2019eventuale perdita di valore.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc2 sc0 ls0 ws0 gs98d\">b. <span class=\"_ _8\"></span><span class=\"ff5 fc0\">Parametri di valutazione utilizzati e deter<span class=\"_ _b\"></span>minazioni del test<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs98e\">Di seguito sono riportati le principali assumption utilizzate per i test d\u2019impairment.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsfa gs98f\">Dal test d\u2019impairment svolto non \u00e8 emersa la necessit\u00e0 di effettuar<span class=\"_ _2\"></span>e alcuna svalutazione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs990\">dell\u2019avviamento.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws4d gs991\">Si sottolinea che i parametri e le informazioni considerate nello sviluppo del test<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs992\">d\u2019impairment <span class=\"_ _1d\"></span>sono <span class=\"_ _24\"></span>influenzati <span class=\"_ _1d\"></span>dalla <span class=\"_ _24\"> </span>congiuntura <span class=\"_ _1d\"></span>economica <span class=\"_ _24\"> </span>e <span class=\"_ _24\"></span>dei <span class=\"_ _1d\"></span>mercati <span class=\"_ _1d\"></span>finanziari <span class=\"_ _24\"></span>e<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs993\">potrebber<span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>subire <span class=\"_ _2\"></span>modifiche/variazioni, <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>oggi <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>prevedibili, <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>conseguenti <span class=\"_ _2\"></span>effetti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs994\">sulle <span class=\"_ _24\"></span>principali <span class=\"_ _24\"></span>assumption <span class=\"_ _24\"></span>considerate <span class=\"_ _24\"></span>e <span class=\"_ _24\"></span>dunque, <span class=\"_ _24\"></span>potenzialmente, <span class=\"_ _24\"></span>anche <span class=\"_ _24\"></span>sui <span class=\"_ _24\"></span>risultati<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs995\">che <span class=\"_ _2\"></span>negli eser<span class=\"_ _2\"></span>cizi <span class=\"_ _2\"></span>futuri potr<span class=\"_ _2\"></span>ebbero <span class=\"_ _2\"></span>risultare <span class=\"_ _a\"></span>diversi rispetto <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>quelli esposti <span class=\"_ _a\"></span>nel pr<span class=\"_ _2\"></span>esente<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs996\">documento di bilancio.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc2 sc0 ls0 ws0 gs997\">c. <span class=\"_ _9\"> </span><span class=\"ff5 fc0\">Analisi di sensitivit\u00e0<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2f9 gs998\">Poich\u00e9 la valutazione d\u2019impairment \u00e8 resa particolarmente complessa dall\u2019attuale<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs999\">contesto <span class=\"_ _3\"></span>macroeconomico <span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>mercato <span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>dalla <span class=\"_ _a\"></span>conseguente <span class=\"_ _3\"></span>difficolt\u00e0 <span class=\"_ _a\"></span>nella <span class=\"_ _3\"></span>formulazione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsb1 gs99a\">di previsioni cir<span class=\"_ _2\"></span>ca la redditivit\u00e0 futura di lungo periodo, a supporto del test effettuato<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws303 gs99b\">viene condotto un ulteriore \u201cstr<span class=\"_ _2\"></span>ess test\u201d ipotizzando il cambiamento dei principali<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs99c\">parametri utilizzati nell\u2019ambito della procedura di impairment test.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws302 gs99d\">Nella tabella sottostante sono riepilogati gli scostamenti percentuali o in punti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsa1 gs99e\">percentuali, degli assunti di base necessari a r<span class=\"_ _2\"></span>endere il valore r<span class=\"_ _2\"></span>ecuperabile pari al valore<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs99f\">contabile dei Mezzi Propri Consolidati alla data di ef<span class=\"_ _2\"></span>fettuazione delle rilevazioni.<span class=\"_ _567\"> </span></div><div class=\"gs9a0\"><table class=\"s w399 h1e5\" id=\"_6bbca175-7f4a-4494-a11d-703628642f9c\"><tr><td class=\"c n x304 y416a w394 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">CGU<span class=\"_ _567\"> </span></div></td><td class=\"c n xf7f y416a w333 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Modello<span class=\"_ _567\"> </span></div></td><td class=\"c n xf80 y416a w39a h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Base dati<span class=\"_ _567\"> </span></div></td><td class=\"c n xf81 y416a w39b h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">CAGR<span class=\"_ _567\"> </span></div></td><td class=\"c n xf82 y416a w39c h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Ke<span class=\"_ _567\"> </span></div></td><td class=\"c n xf83 y416a w337 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">g<span class=\"_ _567\"> </span></div></td><td class=\"c n xf84 y416a w338 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Flussi</div></td><td class=\"t m0 xf85 h27 y416b ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>er 1 </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 xf86 h27 y416c ff6 fs16 fc0 sc0 ls11 ws20f\">RWA<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 xf87 h27 y416c ff6 fs16 fc0 sc0 ls0 ws0\">Piano<span class=\"_ _567\"> </span></td><td class=\"t m0 xf85 h27 y416c ff6 fs16 fc0 sc0 ls0 ws0\">Ratio (**)<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 xf88 h28 y416d ff9 fs16 fc0 sc0 ls0 ws0\">Budget </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 xf89 h28 y416e ff9 fs16 fc0 sc0 ls0 ws0\">GRUPPO BANCO<span class=\"_ _567\"> </span></td><td class=\"t m0 xf8a h28 y416f ff9 fs16 fc0 sc0 ls0 ws0\">DDM<span class=\"_ _567\"> </span></td><td class=\"t m0 xf88 h28 y416e ff9 fs16 fc0 sc0 ls0 ws0\">2026 </td><td class=\"c n xf8b y4170 w256 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2,50%<span class=\"_ _567\"> </span></div></td><td class=\"c n xf8c y4170 w339 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10,21%<span class=\"_ _567\"> </span></div></td><td class=\"c n xf8d y4170 w39d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1,92%</div></td><td class=\"t m0 xf87 h28 y416e ff9 fs16 fc0 sc0 ls0 ws0\">Risultati </td><td class=\"t m0 xf85 h28 y416e ff9 fs16 fc0 sc0 ls0 ws0\">13,44% </td></tr><tr><td class=\"t m0 xf89 h28 y4171 ff9 fs16 fc0 sc0 ls0 ws0\">DESIO<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xf88 h28 y4171 ff9 fs16 fc0 sc0 ls0 ws0\">esteso al </td><td></td><td></td><td></td><td class=\"t m0 xf87 h28 y4171 ff9 fs16 fc0 sc0 ls0 ws0\">Netti<span class=\"_ _567\"> </span></td><td class=\"t m0 xf85 h28 y4171 ff9 fs16 fc0 sc0 ls0 ws0\">(**)<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 xf88 h28 y4172 ff9 fs16 fc0 sc0 ls0 ws0\">2030 (*)<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr></table></div><div class=\"t m0 hd ff2 fs1 fc0 sc0 ls0 ws0 gs9a1\">(*) Previsioni a 5 anni, appr<span class=\"_ _2\"></span>ovate dal Consiglio di Amministrazione in data 10 febbraio 2026, che sono state<span class=\"_ _567\"> </span> </div><div class=\"t m0 hd ff2 fs1 fc0 sc0 ls0 ws0 gs9a2\">sviluppate dal management tenuto conto del budget 2026, sviluppato in coerenza con il Piano Industriale<span class=\"_ _567\"> </span> </div><div class=\"t m0 hd ff2 fs1 fc0 sc0 ls0 ws0 gs9a3\">\u201cBeyond26\u201d (approvato dal Consiglio di Amministrazione di Banco Desio in data 24 novembr<span class=\"_ _2\"></span>e 2023), e delle<span class=\"_ _567\"> </span> </div><div class=\"t m0 hd ff2 fs1 fc0 sc0 ls0 ws0 gs9a4\">pi\u00f9 recenti pr<span class=\"_ _2\"></span>evisioni disponibili circa lo scenario macroeconomico atteso al 2030.<span class=\"_ _567\"> </span></div><div class=\"t m0 hd ff2 fs1 fc0 sc0 ls0 ws0 gs9a5\">(**) Per il Gruppo Banco Desio \u00e8 stato considerato il capitale allocato target sull\u2019entit\u00e0 stimato (CET1 media<span class=\"_ _567\"> </span> </div><div class=\"t m0 h1c fff fs1 fc0 sc0 ls0 ws0 gs9a6\">5Y) anche al fine di presidiar<span class=\"_ _2\"></span>e la coerenza con il rispetto dei livelli minimi di CET1 a livello di Gruppo CRR<span class=\"_ _567\"> </span></div>10.3.1.3 La ricognizione dei potenziali trigger di impairment dei valori<span class=\"_ _567\"> </span>intangibili<span class=\"_ _567\"> </span>l portafoglio di asset under management e under administration<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019attivit\u00e0 <span class=\"_ _24\"> </span>immateriale <span class=\"_ _24\"></span>iscritta <span class=\"_ _24\"></span>\u00e8 <span class=\"_ _24\"></span>considerata <span class=\"_ _24\"></span>\u201ca <span class=\"_ _24\"></span>vita <span class=\"_ _24\"></span>definita\u201d, <span class=\"_ _24\"></span>pertanto, <span class=\"_ _24\"></span>sono <span class=\"_ _24\"></span>state <span class=\"_ _1d\"></span>effettuate<span class=\"_ _567\"> </span>analisi sui principali indicatori <span class=\"_ _b\"></span>del valore dell\u2019attivit\u00e0 medesima, comunque monitorati <span class=\"_ _b\"></span>in corso<span class=\"_ _567\"> </span>d\u2019esercizio <span class=\"_ _24\"> </span>(tra <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>essi, <span class=\"_ _1\"> </span>andamento <span class=\"_ _1\"> </span>delle <span class=\"_ _1\"> </span>masse, <span class=\"_ _1\"> </span>della <span class=\"_ _1\"> </span>redditivit\u00e0 <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>queste <span class=\"_ _1\"> </span>e <span class=\"_ _1\"> </span>del <span class=\"_ _1\"> </span>costo <span class=\"_ _1\"> </span>del<span class=\"_ _567\"> </span>capitale proprio). T<span class=\"_ _7d\"></span>ali analisi hanno avuto a riferimento la componente dell\u2019intangibile legata alla<span class=\"_ _567\"> </span>raccolta amministrata e gestita (Asset Under Administration, AuA e Asset under Management,<span class=\"_ _567\"> </span>AuM), <span class=\"_ _b\"></span>rappresentata dalla <span class=\"_ _b\"></span>capacit\u00e0 <span class=\"_ _b\"></span>dei <span class=\"_ _8\"></span>rapporti esistenti <span class=\"_ _b\"></span>alla <span class=\"_ _8\"></span>data di <span class=\"_ _b\"></span>acquisizione <span class=\"_ _8\"></span>di generare<span class=\"_ _567\"> </span>flussi <span class=\"_ _1d\"></span>reddituali <span class=\"_ _24\"></span>lungo <span class=\"_ _24\"></span>la <span class=\"_ _1d\"></span>vita <span class=\"_ _24\"> </span>utile <span class=\"_ _24\"> </span>residua <span class=\"_ _1d\"></span>di <span class=\"_ _24\"> </span>tali <span class=\"_ _24\"> </span>rapporti, <span class=\"_ _24\"></span>iscritta <span class=\"_ _24\"></span>in <span class=\"_ _1d\"></span>bilancio <span class=\"_ _24\"> </span>a <span class=\"_ _24\"> </span>seguito <span class=\"_ _24\"></span>delle<span class=\"_ _567\"> </span>operazioni di acquisizione avvenute nel tempo.<span class=\"_ _567\"> </span>Pi\u00f9 <span class=\"_ _2\"></span>precisamente <span class=\"_ _a\"></span>si tratta <span class=\"_ _a\"></span>del portafoglio <span class=\"_ _a\"></span>AuA <span class=\"_ _2\"></span>&amp; <span class=\"_ _2\"></span>AuM del <span class=\"_ _a\"></span>ramo <span class=\"_ _2\"></span>d\u2019azienda acquisito <span class=\"_ _a\"></span>dal <span class=\"_ _2\"></span>Gruppo<span class=\"_ _567\"> </span>BPER acquisito nel corso del 2023 <span class=\"_ _b\"></span>e del portafoglio AuA &amp; <span class=\"_ _b\"></span>AuM del ramo d\u2019azienda acquisito<span class=\"_ _567\"> </span>da Banca Popolare Puglia e Basilicata acquisito nel corso del 2024.<span class=\"_ _567\"> </span>Come indicato in precedenza, lo IAS 36 dispone che l\u2019impairment test non debba limitarsi ai soli<span class=\"_ _567\"> </span>flussi di cassa rivenienti dalle masse acquisite, ma <span class=\"_ _2\"></span>deve tenere conto dei flussi di cassa legati <span class=\"_ _2\"></span>a<span class=\"_ _567\"> </span>tutte <span class=\"_ _2\"></span>le masse <span class=\"_ _a\"></span>della CGU <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>riferimento, compr<span class=\"_ _2\"></span>endendo anche <span class=\"_ _a\"></span>i flussi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>cassa riferiti <span class=\"_ _a\"></span>al<span class=\"_ _b\"></span>le <span class=\"_ _2\"></span>masse<span class=\"_ _567\"> </span>generatesi successivamente alla valorizzazione iniziale delle attivit\u00e0 intangibili; a tale proposito<span class=\"_ _567\"> </span>si evidenzia che i volumi delle masse sottostanti alla valorizzazione delle attivit\u00e0 intangibili<span class=\"_ _567\"> </span>scritte in bilancio risultano ricomprese nelle masse complessive della CGU di riferimento che<span class=\"_ _567\"> </span>coincide con la legal entity Banco Desio.<span class=\"_ _567\"> </span>Pertanto, <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>luce <span class=\"_ _2\"></span>di quanto <span class=\"_ _a\"></span>sopra <span class=\"_ _2\"></span>riportato si <span class=\"_ _a\"></span>conferma <span class=\"_ _2\"></span>l\u2019assenza di <span class=\"_ _a\"></span>segnali di <span class=\"_ _a\"></span>perdita <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>valore<span class=\"_ _567\"> </span>per le attivit\u00e0 intangibili iscritte in bilancio e legate ai rapporti di Asset under Management e<span class=\"_ _567\"> </span>Asset under Administration.<table class=\"s w39e h1e6\" id=\"_d88a6e90-361f-4ce4-b0d1-8ab1902bca08\"><tr><td class=\"c n x304 y4173 w394 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">CGU<span class=\"_ _567\"> </span></div></td><td class=\"c n xf8e y4173 w39f h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Decremento in % dei Risultati Netti</div></td><td class=\"t m0 xf8f h27 y4174 ff6 fs16 fc0 sc0 ls0 ws0\">Incremento in punti per<span class=\"_ _2\"></span>centuali del </td></tr><tr><td></td><td class=\"t m0 xf90 h27 y4175 ff6 fs16 fc0 sc0 ls0 ws0\">futuri (RN)<span class=\"_ _567\"> </span></td><td class=\"t m0 xf8f h2c y4175 ffb fs16 fc0 sc0 ls0 ws0\">tasso di attualizzazione dei flussi di </td></tr><tr><td></td><td></td><td class=\"t m0 xf8f h27 y4176 ff6 fs16 fc0 sc0 ls0 ws0\">cassa futuri (FCFE)<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y4177 w3a0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Gruppo Banco Desio<span class=\"_ _567\"> </span></div></td><td class=\"c n xf91 y4177 w339 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">14,34%<span class=\"_ _567\"> </span></div></td><td class=\"c n xf92 y4177 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">163<span class=\"_ _567\"> </span></div></td></tr></table><div class=\"t m0 h13 ff5 fs3 fc0 sc0 ls0 ws0 gs9a8\">I Core Deposits </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws61 gs9a9\">I \u201ccore deposits\u201d rappr<span class=\"_ _2\"></span>esentano un\u2019attivit\u00e0 immateriale legata alle relazioni con la clientela </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws157 gs9aa\">(\u201ccustomer related intangible\u201d), generalmente rilevata in aggr<span class=\"_ _2\"></span>egazioni in campo bancario. Il </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs9ab\">valore <span class=\"_ _2\"></span>di tale <span class=\"_ _a\"></span>intangibile \u00e8 <span class=\"_ _2\"></span>di fatto <span class=\"_ _2\"></span>riconducibile ai <span class=\"_ _2\"></span>benefici <span class=\"_ _2\"></span>futuri di <span class=\"_ _2\"></span>cui l\u2019acquir<span class=\"_ _2\"></span>ente delle <span class=\"_ _2\"></span>masse </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs9ac\">raccolte <span class=\"_ _1d\"></span>potr\u00e0 <span class=\"_ _1d\"></span>beneficiare <span class=\"_ _1d\"></span>grazie <span class=\"_ _1d\"></span>al <span class=\"_ _1d\"></span>fatto <span class=\"_ _24\"></span>che <span class=\"_ _1d\"></span>si <span class=\"_ _1d\"></span>tratta <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>una <span class=\"_ _1d\"></span>forma <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>raccolta <span class=\"_ _24\"></span>stabile <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>che </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs9ad\">presenta costi inferiori <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>quelli <span class=\"_ _b\"></span>di mercato. <span class=\"_ _b\"></span>In sostanza <span class=\"_ _b\"></span>l\u2019acquirente pu\u00f2 <span class=\"_ _b\"></span>disporre di <span class=\"_ _b\"></span>una massa </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws128 gs9ae\">di raccolta per la propria attivit\u00e0 cr<span class=\"_ _2\"></span>editizia e per investimenti il cui tasso di remunerazione \u00e8 </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf2 gs9af\">inferiore ai tassi del mer<span class=\"_ _2\"></span>cato interbancario. L<span class=\"_ _a\"></span>\u2019attivit\u00e0 immateriale consiste nella valorizzazione di </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs9b0\">questo <span class=\"_ _2\"></span>margine <span class=\"_ _a\"></span>futuro <span class=\"_ _2\"></span>denominato <span class=\"_ _2\"></span>\u201cdeposit <span class=\"_ _2\"></span>premium\u201d, <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>rappresenta <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>\u00e8 </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs9b1\">correlato all\u2019evoluzione dei tassi di mer<span class=\"_ _2\"></span>cato e alla dinamica delle masse raccolte. </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs9b2\">T<span class=\"_ _3\"></span>ale attivit\u00e0 intangibile <span class=\"_ _b\"></span>\u00e8 stata rilevata <span class=\"_ _b\"></span>nel 2023 sempre nell\u2019ambito <span class=\"_ _b\"></span>dell\u2019acquisizione del ramo </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs9b3\">d\u2019azienda acquisito dal Gruppo BPER.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs9b4\">Analogamente agli AuA e AuM, la verifica sulla tenuta del valore dei cor<span class=\"_ _2\"></span>e deposits \u00e8 avvenuta </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wse3 gs9b5\">considerando le masse complessive della CGU di riferimento che coincide con la legal entity </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs9b6\">Banco Desio.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs9b7\">Anche <span class=\"_ _a\"></span>in <span class=\"_ _2\"></span>questo <span class=\"_ _a\"></span>caso <span class=\"_ _a\"></span>non <span class=\"_ _2\"></span>sono <span class=\"_ _a\"></span>stati <span class=\"_ _2\"></span>individuati <span class=\"_ _a\"></span>indicatori <span class=\"_ _a\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _a\"></span>impairment <span class=\"_ _a\"></span>per <span class=\"_ _2\"></span>le <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _2\"></span>intangibili </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs9b8\">iscritte in bilancio e legate ai core deposits.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-709": {
   "value": "Sezione 10<span class=\"ff9\"> - Attivit\u00e0 immateriali - voce 100<span class=\"_ _567\"> </span></span>10.1 Attivit\u00e0 immateriali: composizione per tipologia di attivit\u00e0<span class=\"_ _567\"> </span><table class=\"s w36e h1e0\" id=\"_6b9d5426-5796-450a-bde0-1f97739f938c\"><tr><td class=\"t m0 x547 h27 y4112 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci<span class=\"_ _567\"> </span></td><td class=\"c n xe6f y4113 w2fe h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale 31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n xe70 y4113 w36f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _a\"></span>otale 31.12.2024 Riesposto<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n xe71 y4115 w370 h1b2\"><div class=\"t m0 x2a1 h2c y4114 ffb fs16 fc0 sc0 ls0 ws0\">Durata definita<span class=\"_ _567\"> </span></div></td><td class=\"c n xe72 y4115 w371 h1b2\"><div class=\"t m0 x2a1 h2c y4114 ffb fs16 fc0 sc0 ls0 ws0\">Durata indefinita<span class=\"_ _567\"> </span></div></td><td class=\"c n xe73 y4115 w372 h1b2\"><div class=\"t m0 x2a1 h2c y4114 ffb fs16 fc0 sc0 ls0 ws0\">Durata definita<span class=\"_ _567\"> </span></div></td><td class=\"c n xe74 y4115 w373 h1b2\"><div class=\"t m0 x2a1 h2c y4114 ffb fs16 fc0 sc0 ls0 ws0\">Durata indefinita<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4116 w374 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A.1 Avviamento<span class=\"_ _567\"> </span></div></td><td class=\"c n xe75 y4116 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe76 y4116 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15.322<span class=\"_ _567\"> </span></div></td><td class=\"c n xe77 y4116 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe78 y4116 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15.322<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3f0d w375 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.1.1 di pertinenza del gruppo<span class=\"_ _567\"> </span></div></td><td class=\"c n xe79 y3f0d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe7a y3f0d wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.322<span class=\"_ _567\"> </span></div></td><td class=\"c n xe7b y3f0d w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe7c y3f0d wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.322<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3f0e w376 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.1.2 di pertinenza di terzi<span class=\"_ _567\"> </span></div></td><td class=\"c n xe7d y3f0e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe7e y3f0e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe7f y3f0e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe80 y3f0e w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4117 w377 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A.2 Altre attivit\u00e0 immateriali<span class=\"_ _567\"> </span></div></td><td class=\"c n xe81 y4117 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">29.801<span class=\"_ _567\"> </span></div></td><td class=\"c n xe82 y4117 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe83 y4117 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">28.731<span class=\"_ _567\"> </span></div></td><td class=\"c n xe84 y4117 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3f10 w378 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: software<span class=\"_ _567\"> </span></div></td><td class=\"c n xe85 y3f10 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.707<span class=\"_ _567\"> </span></div></td><td class=\"c n x925 y3f10 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe86 y3f10 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.369<span class=\"_ _567\"> </span></div></td><td class=\"c n xe87 y3f10 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4118 w379 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A.2.1 Attivit\u00e0 valutate al costo:<span class=\"_ _567\"> </span></div></td><td class=\"c n xe88 y4118 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">29.801<span class=\"_ _567\"> </span></div></td><td class=\"c n xe89 y4118 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe8a y4118 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">28.731<span class=\"_ _567\"> </span></div></td><td class=\"c n xe8b y4118 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4119 w37a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Attivit\u00e0 immateriali generate internamente<span class=\"_ _567\"> </span></div></td><td class=\"c n xe8c y4119 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe8d y4119 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe8e y4119 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe8f y4119 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y411a w37b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Altre attivit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n xe90 y411a wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">29.801<span class=\"_ _567\"> </span></div></td><td class=\"c n x925 y411a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe91 y411a wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">28.731<span class=\"_ _567\"> </span></div></td><td class=\"c n x927 y411a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y411b w37c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A.2.2 Attivit\u00e0 valutate al fair value:<span class=\"_ _567\"> </span></div></td><td class=\"c n xe92 y411b w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe93 y411b w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe94 y411b w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x895 y411b w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y411c w37a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Attivit\u00e0 immateriali generate internamente<span class=\"_ _567\"> </span></div></td><td class=\"c n xe8c y411c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe8d y411c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe8e y411c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe8f y411c w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y411d w37b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Altre attivit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n xe95 y411d w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe96 y411d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe97 y411d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe98 y411d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n xe81 y3de2 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">29.801<span class=\"_ _567\"> </span></div></td><td class=\"c n xe99 y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15.322<span class=\"_ _567\"> </span></div></td><td class=\"c n xe8a y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">28.731<span class=\"_ _567\"> </span></div></td><td class=\"c n xe9a y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15.322<span class=\"_ _567\"> </span></div></td></tr></table><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs8d3\">Gli <span class=\"_ _3\"></span>avviamenti <span class=\"_ _a\"></span>iscritti <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>bilancio, <span class=\"_ _a\"></span>in <span class=\"_ _3\"></span>quanto <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>vita <span class=\"_ _a\"></span>utile <span class=\"_ _3\"></span>indefinita, <span class=\"_ _a\"></span>non <span class=\"_ _a\"></span>sono <span class=\"_ _a\"></span>oggetto <span class=\"_ _a\"></span>di <span class=\"_ _3\"></span>sistematico<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws9a gs8d4\">ammortamento ma sottoposti ad impairment test almeno una volta all\u2019anno ed in particolare ai<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs8d5\">fini <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>redazione <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>bilancio <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>comunque <span class=\"_ _8\"></span>tutte le <span class=\"_ _8\"></span>volte che <span class=\"_ _8\"></span>si manifestano <span class=\"_ _8\"></span>cir<span class=\"_ _2\"></span>costanze <span class=\"_ _b\"></span>che<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsfd gs8d6\">facciano preveder<span class=\"_ _2\"></span>e una riduzione di valore (cfr<span class=\"_ _3\"></span>. il successivo paragrafo \u201cAnalisi dei trigger event<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs8d7\">per il test di impairment sull\u2019avviamento\u201d).<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws51 gs8d8\">Le altre attivit\u00e0 immateriali sono ammortizzate in modo linear<span class=\"_ _2\"></span>e in ragione della loro vita utile,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws132 gs8d9\">che per le indennit\u00e0 di abbandono locali \u00e8 stimata pari alla durata del contratto di locazione, per<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsa4 gs8da\">il software connesso alle macchine \u00e8 pari a 4 anni e per il softwar<span class=\"_ _2\"></span>e applicativo \u00e8 di 4 o 5 anni in<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs8db\">ragione della vita utile ulteriormente specificata all\u2019interno della classe di attivit\u00e0.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs801\">La <span class=\"_ _24\"> </span>sottovoce <span class=\"_ _1\"> </span>A.2.1 <span class=\"_ _1\"> </span>b) <span class=\"_ _24\"> </span>\u201caltre <span class=\"_ _1\"> </span>attivit\u00e0\u201d <span class=\"_ _24\"> </span>ricomprende <span class=\"_ _24\"> </span>gl<span class=\"_ _b\"></span>i <span class=\"_ _24\"> </span>intangible <span class=\"_ _1\"> </span>identificati <span class=\"_ _1\"> </span>nell\u2019ambito <span class=\"_ _24\"> </span>del<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws247 gs802\">processo di Pur<span class=\"_ _2\"></span>chase Price Allocation del prezzo pagato a fronte di operazioni di Business<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs803\">Combination. <span class=\"_ _8\"></span>L<span class=\"_ _a\"></span>\u2019IFRS <span class=\"_ _8\"></span>3 <span class=\"_ _8\"></span>prevede <span class=\"_ _b\"></span>infatti <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>l\u2019acquisizione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>Business <span class=\"_ _8\"></span>Combination <span class=\"_ _8\"></span>debba<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws154 gs8d1\">essere contabilizzata usando il pur<span class=\"_ _2\"></span>chase method e che il prezzo pagato sia allocato alle attivit\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs804\">acquisite e alle <span class=\"_ _b\"></span>passivit\u00e0 assunte misurate <span class=\"_ _b\"></span>ai loro rispettivi fair <span class=\"_ _b\"></span>value. Gli <span class=\"_ _b\"></span>intangible identificati,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs805\">che esprimono il <span class=\"_ _2\"></span>valore delle <span class=\"_ _2\"></span>relazioni acquisite, sono <span class=\"_ _2\"></span>ammortizzati lungo la durata <span class=\"_ _2\"></span>stimata del<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs806\">loro beneficio.<span class=\"_ _567\"> </span></div>10.2 Attivit\u00e0 immateriali: variazioni annue<span class=\"_ _567\"> </span><table class=\"s w37d h1e1\" id=\"_4ffff396-77ce-4853-b589-5dc72807348e\"><tr><td></td><td></td><td class=\"t m0 xe9b h27 y411e ff6 fs16 fc0 sc0 ls0 ws0\">Altre attivit\u00e0 immateriali: </td><td></td><td class=\"t m0 xe9c h27 y411f ff6 fs16 fc0 sc0 ls0 ws0\">Altre attivit\u00e0 immateriali: altr<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 xe9d h27 y4120 ff6 fs16 fc0 sc0 ls0 ws0\">Avviamento<span class=\"_ _567\"> </span></td><td class=\"t m0 x3dd h27 y4121 ff6 fs16 fc0 sc0 ls0 ws0\">generate internamente<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 xe9e h27 y4120 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"c n xe9f y4122 w37e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">def<span class=\"_ _567\"> </span></div></td><td class=\"c n xea0 y4122 w37f h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">indef<span class=\"_ _567\"> </span></div></td><td class=\"c n xea1 y4122 w37e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">def<span class=\"_ _567\"> </span></div></td><td class=\"c n xea2 y4122 w37f h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">indef<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x304 y4123 w380 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">A. Esistenze iniziali *<span class=\"_ _567\"> </span></div></td><td class=\"c n xea3 y4123 w2a9 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">35.963<span class=\"_ _567\"> </span></div></td><td class=\"c n xea4 y4123 w191 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xea5 y4123 w18f h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xea6 y4123 w250 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">62.983<span class=\"_ _567\"> </span></div></td><td class=\"c n xea7 y4123 w18f h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xea8 y4123 w250 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">98.946<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xea9 y4124 w34d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.1 Riduzioni di valore totali nette<span class=\"_ _567\"> </span></div></td><td class=\"c n xeaa y4124 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">20.641<span class=\"_ _567\"> </span></div></td><td class=\"c n xeab y4124 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeac y4124 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xead y4124 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">34.252<span class=\"_ _567\"> </span></div></td><td class=\"c n xeae y4124 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeaf y4124 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">54.893<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xea9 y4125 w381 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">A.2 Esistenze iniziali nette<span class=\"_ _567\"> </span></div></td><td class=\"c n xeb0 y4126 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15.322<span class=\"_ _567\"> </span></div></td><td class=\"c n xeb1 y4125 w178 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeb2 y4125 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeb3 y4126 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">28.731<span class=\"_ _567\"> </span></div></td><td class=\"c n xeb4 y4125 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeb5 y4126 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">44.053<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4127 w325 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. Aumenti<span class=\"_ _567\"> </span></div></td><td class=\"c n xeb6 y4127 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeb7 y4127 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeb8 y4127 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeb9 y4127 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.674<span class=\"_ _567\"> </span></div></td><td class=\"c n xeba y4127 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xebb y4127 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.674<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xea9 y4128 w326 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.1 Acquisti<span class=\"_ _567\"> </span></div></td><td class=\"c n xebc y4128 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xebd y4128 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xebe y4128 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xebf y4128 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.674<span class=\"_ _567\"> </span></div></td><td class=\"c n xec0 y4128 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xec1 y4128 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.674<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xea9 y4129 w382 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.2 Incrementi di attivit\u00e0 immateriali interne<span class=\"_ _567\"> </span></div></td><td class=\"c n xec2 y4129 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xec3 y4129 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xec4 y4129 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xec5 y4129 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xec6 y4129 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xec7 y4129 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xea9 y412a w327 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.3 Riprese di valor<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></div></td><td class=\"c n xec8 y412a w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xec9 y412a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeca y412a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xecb y412a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xecc y412a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xecd y412a w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xea9 y412b w365 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.4 V<span class=\"_ _2\"></span>ariazioni positive di fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n xece y412b w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xecf y412b w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xed0 y412b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xed1 y412b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xed2 y412b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xed3 y412b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xed4 y412c w383 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a patrimonio netto<span class=\"_ _567\"> </span></div></td><td class=\"c n xed5 y412c w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xed6 y412c w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xed7 y412c w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xed8 y412c w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xed9 y412c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeda y412c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xed4 y412d w384 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a conto economico<span class=\"_ _567\"> </span></div></td><td class=\"c n xedb y412d w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xedc y412d w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xedd y412d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xede y412d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xedf y412d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xee0 y412d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xea9 y412e w353 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.5 Differ<span class=\"_ _2\"></span>enze di cambio positive<span class=\"_ _567\"> </span></div></td><td class=\"c n xee1 y412e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xee2 y412e w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xee3 y412e w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xee4 y412e w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xee5 y412e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xee6 y412e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xea9 y412f w329 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.6 Altre variazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xee7 y412f w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xee8 y412f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xee9 y412f w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeea y412f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeeb y412f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeec y412f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4130 w32a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">C. Diminuzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xeed y4130 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeee y4130 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeef y4130 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xef0 y4130 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.604<span class=\"_ _567\"> </span></div></td><td class=\"c n xef1 y4130 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xef2 y4130 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.604<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xea9 y4131 w32b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.1 V<span class=\"_ _2\"></span>endite<span class=\"_ _567\"> </span></div></td><td class=\"c n xef3 y4131 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xef4 y4131 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xef5 y4131 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xef6 y4131 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xef7 y4131 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xef8 y4131 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xef9 y4132 w385 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui operazioni di aggregazione aziendale<span class=\"_ _567\"> </span></div></td><td class=\"c n xefa y4132 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xefb y4132 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xefc y4132 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xefd y4132 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xefe y4132 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeff y4132 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xea9 y4134 w32c h1b3\"><div class=\"t m0 x2a1 h9f y4133 ff10 fs16 fc0 sc0 ls0 ws0\">C.2 Rettifiche di valore<span class=\"_ _567\"> </span></div></td><td class=\"c n xf00 y4134 w100 h19c\"><div class=\"t m0 x2a1 h9f y4133 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf01 y4134 w178 h19c\"><div class=\"t m0 x2a1 h9f y4133 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf02 y4134 w179 h19c\"><div class=\"t m0 x2a1 h9f y4133 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf03 y4134 wd3 h19c\"><div class=\"t m0 x2a1 h9f y4133 ff7 fs16 fc0 sc0 ls0 ws0\">5.604<span class=\"_ _567\"> </span></div></td><td class=\"c n xf04 y4134 w100 h19c\"><div class=\"t m0 x2a1 h9f y4133 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf05 y4134 wc1 h19c\"><div class=\"t m0 x2a1 h9f y4133 ff7 fs16 fc0 sc0 ls0 ws0\">5.604<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xef9 y4135 w386 h19c\"><div class=\"t m0 x2a1 h9f y4133 ff9 fs16 fc0 sc0 ls0 ws0\">Ammortamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n xf06 y4135 w261 h19c\"><div class=\"t m0 x2a1 h9f y4133 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xf07 y4135 w100 h19c\"><div class=\"t m0 x2a1 h9f y4133 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf08 y4135 w100 h19c\"><div class=\"t m0 x2a1 h9f y4133 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf09 y4135 wd3 h19c\"><div class=\"t m0 x2a1 h9f y4133 ff7 fs16 fc0 sc0 ls0 ws0\">5.604<span class=\"_ _567\"> </span></div></td><td class=\"c n xf0a y4135 w100 h19c\"><div class=\"t m0 x2a1 h9f y4133 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf0b y4135 wc1 h19c\"><div class=\"t m0 x2a1 h9f y4133 ff7 fs16 fc0 sc0 ls0 ws0\">5.604<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xef9 y4136 w387 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Svalutazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xf0c y4136 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf0d y4136 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf0e y4136 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf0f y4136 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf10 y4136 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf11 y4136 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xef9 y4137 w388 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">+ patrimonio netto<span class=\"_ _567\"> </span></div></td><td class=\"c n xf12 y4137 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xf13 y4137 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf14 y4137 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf15 y4137 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf16 y4137 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf17 y4137 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xef9 y405f w389 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ conto economico<span class=\"_ _567\"> </span></div></td><td class=\"c n xf18 y405f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf19 y405f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf1a y405f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf1b y405f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf1c y405f w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf1d y405f w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xea9 y4138 w38a h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.3 V<span class=\"_ _2\"></span>ariazioni negative di fair value:<span class=\"_ _567\"> </span></div></td><td class=\"c n xf1e y4138 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xec3 y4138 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xec4 y4138 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xec5 y4138 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xec6 y4138 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xec7 y4138 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xef9 y4139 w383 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a patrimonio netto<span class=\"_ _567\"> </span></div></td><td class=\"c n xf1f y4139 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xf20 y4139 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf21 y4139 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf22 y4139 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf23 y4139 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf24 y4139 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xef9 y3f9a w384 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a conto economico<span class=\"_ _567\"> </span></div></td><td class=\"c n xf25 y3f9a w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xf26 y3f9a w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf27 y3f9a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf28 y3f9a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf29 y3f9a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf2a y3f9a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xea9 y413a w38b h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.4 T<span class=\"_ _a\"></span>rasferimenti alle attivit\u00e0 non correnti in via di dismissione<span class=\"_ _567\"> </span></div></td><td class=\"c n xf2b y413a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf2c y413a w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf2d y413a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf2e y413a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf2f y413a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf30 y413a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xea9 y413b w359 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.5 Differ<span class=\"_ _2\"></span>enze di cambio negative<span class=\"_ _567\"> </span></div></td><td class=\"c n xf31 y413b w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf32 y413b w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf33 y413b w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf34 y413b w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf35 y413b w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf36 y413b w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xea9 y413c w35d h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.6 Altre variazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xee7 y413c w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xee8 y413c w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xee9 y413c w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeea y413c w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeeb y413c w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeec y413c w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y413d w35e h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">D. Rimanenze finali nette<span class=\"_ _567\"> </span></div></td><td class=\"c n xf37 y413d w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15.322<span class=\"_ _567\"> </span></div></td><td class=\"c n xf38 y413d w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf39 y413d w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf3a y413d w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">29.801<span class=\"_ _567\"> </span></div></td><td class=\"c n xf3b y413d w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf3c y413d w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">45.123<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xea9 y3ec9 w38c h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">D.1 Rettifiche di valori totali nette<span class=\"_ _567\"> </span></div></td><td class=\"c n xf3d y3ec9 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">20.641<span class=\"_ _567\"> </span></div></td><td class=\"c n xf3e y3ec9 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf3f y3ec9 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf40 y3ec9 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">39.856<span class=\"_ _567\"> </span></div></td><td class=\"c n xf41 y3ec9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf42 y3ec9 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">60.497<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y413e w10e h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">E. Rimanenze finali lorde<span class=\"_ _567\"> </span></div></td><td class=\"c n xf43 y413e w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">39.963<span class=\"_ _567\"> </span></div></td><td class=\"c n xf44 y413e w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf45 y413e w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf46 y413e w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">69.657<span class=\"_ _567\"> </span></div></td><td class=\"c n xf47 y413e w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf48 y413e w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">105.620<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w38d h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">F<span class=\"_ _7d\"></span>. V<span class=\"_ _2\"></span>alutazione al costo<span class=\"_ _567\"> </span></div></td><td class=\"c n xf49 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf4a y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf4b y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf4c y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf4d y3de2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf4e y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table>Legenda:<span class=\"_ _567\"> </span>DEF: a durata definita<span class=\"_ _567\"> </span>INDEF: a durata indefinita<span class=\"_ _567\"> </span>*I saldi delle esistenze iniziali sono strati oggetto di riesposizione a seguito del completamento della Purchase Price Allocation (PP<span class=\"_ _a\"></span>A) connessa all\u2019acquisizione del ramo sportelli di Banca Popolare Puglia e Basilicata realizzata il 7 dicembr<span class=\"_ _2\"></span>e 2024.<span class=\"_ _567\"> </span> 10.3 Altre informazioni<span class=\"_ _567\"> </span>Si segnala che a fine esercizio non sono pr<span class=\"_ _2\"></span>esenti impegni per l\u2019acquisto di attivit\u00e0 immateriali.<span class=\"_ _567\"> </span>10.3.1 Informazioni sulle attivit\u00e0 intangibili e sull\u2019avviamento<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019applicazione del principio contabile IFRS 3 Aggregazioni aziendali nella contabilizzazione<span class=\"_ _567\"> </span>delle <span class=\"_ _8\"></span>operazioni <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>acquisizione <span class=\"_ _8\"></span>pu\u00f2 <span class=\"_ _8\"></span>comportare <span class=\"_ _8\"></span>l\u2019iscrizione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>nuove <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>immateriali <span class=\"_ _1d\"></span>e <span class=\"_ _8\"></span>la<span class=\"_ _567\"> </span>rilevazione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>avviamenti. Nel <span class=\"_ _a\"></span>caso <span class=\"_ _2\"></span>di Banco <span class=\"_ _a\"></span>Desio, le <span class=\"_ _a\"></span>operazioni di <span class=\"_ _a\"></span>acquisizione r<span class=\"_ _2\"></span>ealizzate <span class=\"_ _2\"></span>negli<span class=\"_ _567\"> </span>anni hanno comportato la rilevazione di importi a titolo di avviamento e, pi\u00f9 recentemente, a<span class=\"_ _567\"> </span>titolo di attivit\u00e0 immateriali.<span class=\"_ _567\"> </span>Nel prospetto che segue sono sintetizzati i valori delle attivit\u00e0 intangibili e dell\u2019avviamento<span class=\"_ _567\"> </span>iscritti nel bilancio consolidato con la relativa dinamica nel corso dell\u2019eser<span class=\"_ _2\"></span>cizio, suddivisi per Cash<span class=\"_ _567\"> </span>Generating Unit (CGU), che rappresentano le aggr<span class=\"_ _2\"></span>egazioni di attivit\u00e0 al cui livello devono essere<span class=\"_ _567\"> </span>effettuati <span class=\"_ _2\"></span>gli impairment test <span class=\"_ _2\"></span>delle attivit\u00e0 <span class=\"_ _2\"></span>intangibili per <span class=\"_ _2\"></span>la verifica del <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>recuperabile. Nel<span class=\"_ _567\"> </span>caso del Gruppo Banco Desio le CGU coincidono con le singole legal entity<span class=\"_ _a\"></span>.<span class=\"_ _567\"> </span><table class=\"s w38e h1e2\" id=\"_cef2f84f-2ea1-47d6-9cc5-12443b19c619\"><tr><td class=\"t m0 x547 hd y413f ff2 fs1 fc0 sc0 ls0 ws0\">(Euro/000)<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y4140 w38f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">CGU / legal entity<span class=\"_ _567\"> </span></div></td><td class=\"c n xf4f y4140 w390 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Bilancio 2024<span class=\"_ _567\"> </span></div></td><td class=\"c n xf50 y4140 w391 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Ammortamento<span class=\"_ _567\"> </span></div></td><td class=\"c n xf51 y4140 w392 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifica di</div></td><td class=\"t m0 xf52 h27 y4141 ff6 fs16 fc0 sc0 ls0 ws0\">Bilancio 2025<span class=\"_ _567\"> </span></td></tr><tr><td></td><td class=\"t m0 xf53 h27 y4142 ff6 fs16 fc0 sc0 ls0 ws0\">riesposto<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xf54 h27 y4142 ff6 fs16 fc0 sc0 ls0 ws0\">valore<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"t m0 x547 h27 y4143 ff6 fs16 fc0 sc0 ls0 ws0\">Banco di Desio e della Brianza<span class=\"_ _567\"> </span></td><td></td><td class=\"c n xf55 y4144 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.479<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xf56 y4144 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">28.913<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"t m0 xf57 h27 y4145 ff6 fs16 fc0 sc0 ls0 ws0\">30.392<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 xf58 h28 y4146 ff9 fs16 fc0 sc0 ls0 ws0\">Avviamento </td><td class=\"t m0 xf59 h28 y4147 ff9 fs16 fc0 sc0 ls0 ws0\">9.796<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 xf5a h28 y4146 ff9 fs16 fc0 sc0 ls0 ws0\">9.796<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 xf58 h28 y4148 ff9 fs16 fc0 sc0 ls0 ws0\">Intangibile AuA<span class=\"_ _567\"> </span></td><td class=\"t m0 xf5b h28 y4149 ff9 fs16 fc0 sc0 ls0 ws0\">393<span class=\"_ _567\"> </span></td><td class=\"c n xf5c y414a w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">30<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xf5d y414a w195 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">363<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xf58 h28 y414b ff9 fs16 fc0 sc0 ls0 ws0\">Intangibile AuM<span class=\"_ _567\"> </span></td><td class=\"t m0 xf59 h28 y414c ff9 fs16 fc0 sc0 ls0 ws0\">7.579<span class=\"_ _567\"> </span></td><td class=\"c n xf5e y414d wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">553<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xf5f y414d w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">7.026<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xf58 h28 y414e ff9 fs16 fc0 sc0 ls0 ws0\">Intangibile Core Deposits<span class=\"_ _567\"> </span></td><td class=\"t m0 xf60 h28 y414f ff9 fs16 fc0 sc0 ls0 ws0\">12.624<span class=\"_ _567\"> </span></td><td class=\"c n xf5e y4150 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">896<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xf61 y4150 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">11.728<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y4151 ff6 fs16 fc0 sc0 ls0 ws0\">Fides<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 xf62 h27 y4151 ff6 fs16 fc0 sc0 ls0 ws0\">5.526<span class=\"_ _567\"> </span></td></tr><tr><td></td><td class=\"t m0 xf63 h27 y4152 ff6 fs16 fc0 sc0 ls0 ws0\">5.526<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 xf58 h28 y4153 ff9 fs16 fc0 sc0 ls0 ws0\">Avviamento </td><td class=\"t m0 xf59 h28 y4154 ff9 fs16 fc0 sc0 ls0 ws0\">5.526<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 xf5a h28 y4153 ff9 fs16 fc0 sc0 ls0 ws0\">5.526<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 x547 h27 y4155 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale Gruppo Banco Desio<span class=\"_ _567\"> </span></td><td></td><td class=\"c n xf55 y4156 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.479<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xf56 y4156 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">34.439<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"t m0 xf57 h27 y4157 ff6 fs16 fc0 sc0 ls0 ws0\">35.918<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr></table>Le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>intangibili <span class=\"_ _8\"></span>a <span class=\"_ _1d\"></span>vita <span class=\"_ _8\"></span>definita <span class=\"_ _1d\"></span>rilevate <span class=\"_ _8\"></span>fanno <span class=\"_ _1d\"></span>riferimento <span class=\"_ _1d\"></span>ai <span class=\"_ _8\"></span>rapporti <span class=\"_ _1d\"></span>con <span class=\"_ _8\"></span>la <span class=\"_ _1d\"></span>clientela <span class=\"_ _8\"></span>e <span class=\"_ _1d\"></span>si riferiscono alla valorizzazione della raccolta amministrata (Asset Under Administration, AuA) e gestita (Asset Under Management, AuM) e dei Core Deposits. A fr<span class=\"_ _2\"></span>onte delle attivit\u00e0 immateriali a <span class=\"_ _2\"></span>vita <span class=\"_ _2\"></span>utile definita, <span class=\"_ _a\"></span>si \u00e8 <span class=\"_ _a\"></span>provveduto <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>imputare <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>economico la <span class=\"_ _a\"></span>quota di <span class=\"_ _a\"></span>ammortamento di <span class=\"_ _b\"></span>competenza <span class=\"_ _b\"></span>dell\u2019anno <span class=\"_ _b\"></span>(incluso <span class=\"_ _8\"></span>nella voce <span class=\"_ _8\"></span>\u201c220. <span class=\"_ _b\"></span>Rettifiche/riprese di <span class=\"_ _8\"></span>valor<span class=\"_ _2\"></span>e <span class=\"_ _b\"></span>nette <span class=\"_ _8\"></span>su attivit\u00e0 immateriali\u201d) per un ammontare complessivo pari a 1.479 migliaia di eur<span class=\"_ _2\"></span>o al lordo dell\u2019effetto fiscale. In base al principio IAS 36 Riduzione di valore delle attivit\u00e0, devono esser<span class=\"_ _2\"></span>e sottoposte annualmente  ad  impairment  test  per  verificar<span class=\"_ _2\"></span>e  la  recuperabilit\u00e0 <span class=\"_ _38\"> </span>del  valore  sia <span class=\"_ _38\"> </span>le  attivit\u00e0 immateriali a <span class=\"_ _b\"></span>vita <span class=\"_ _b\"></span>utile indefinita <span class=\"_ _b\"></span>sia <span class=\"_ _b\"></span>l\u2019avviamento. Inoltre, per <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>attivit\u00e0 immateriali <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>vita utile definita <span class=\"_ _1d\"></span>l\u2019impairment <span class=\"_ _1d\"></span>test <span class=\"_ _24\"></span>deve <span class=\"_ _1d\"></span>essere <span class=\"_ _8\"></span>svolto <span class=\"_ _24\"></span>quando <span class=\"_ _1d\"></span>sia <span class=\"_ _1d\"></span>rilevata <span class=\"_ _24\"></span>la <span class=\"_ _1d\"></span>presenza <span class=\"_ _8\"></span>di <span class=\"_ _24\"></span>indicatori <span class=\"_ _1d\"></span>di perdita. Il valor<span class=\"_ _2\"></span>e recuperabile \u00e8 rappresentato dal maggior<span class=\"_ _2\"></span>e tra il V<span class=\"_ _2\"></span>alore d\u2019Uso ed il Fair value, al netto dei costi di vendita. Ai <span class=\"_ _b\"></span>fini <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>determinazione <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>V<span class=\"_ _a\"></span>alore <span class=\"_ _8\"></span>d\u2019Uso <span class=\"_ _b\"></span>degli <span class=\"_ _8\"></span>intangibili <span class=\"_ _8\"></span>soggetti <span class=\"_ _b\"></span>ad <span class=\"_ _8\"></span>impairment <span class=\"_ _b\"></span>test, <span class=\"_ _8\"></span>lo IAS <span class=\"_ _8\"></span>36 <span class=\"_ _b\"></span>d<span class=\"_ _b\"></span>ispone <span class=\"_ _8\"></span>che <span class=\"_ _b\"></span>si <span class=\"_ _8\"></span>debba <span class=\"_ _8\"></span>fare <span class=\"_ _8\"></span>riferimento <span class=\"_ _b\"></span>ai <span class=\"_ _8\"></span>flussi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>cassa <span class=\"_ _8\"></span>r<span class=\"_ _2\"></span>elativi <span class=\"_ _8\"></span>all\u2019intangibile <span class=\"_ _8\"></span>nelle <span class=\"_ _8\"></span>sue condizioni <span class=\"_ _8\"></span>correnti <span class=\"_ _8\"></span>(alla <span class=\"_ _1d\"></span>data <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>impairment <span class=\"_ _1d\"></span>test), <span class=\"_ _8\"></span>senza <span class=\"_ _1d\"></span>distinzione <span class=\"_ _1d\"></span>tra <span class=\"_ _8\"></span>i <span class=\"_ _1d\"></span>flussi <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>cassa <span class=\"_ _1d\"></span>riferiti all\u2019asset originariamente <span class=\"_ _2\"></span>rilevato in <span class=\"_ _2\"></span>sede <span class=\"_ _2\"></span>di applicazione <span class=\"_ _2\"></span>dell\u2019IFRS 3 <span class=\"_ _2\"></span>e quelli <span class=\"_ _2\"></span>relativi <span class=\"_ _2\"></span>agli asset <span class=\"_ _2\"></span>in essere al momento dell\u2019impairment test; questo in <span class=\"_ _b\"></span>quanto risulterebbe difficile, specie in caso di operazioni <span class=\"_ _2\"></span>straordinarie tra <span class=\"_ _2\"></span>business o modifiche dell\u2019asset <span class=\"_ _2\"></span>a seguito di <span class=\"_ _2\"></span>significativi turnover delle <span class=\"_ _8\"></span>masse, <span class=\"_ _8\"></span>dei <span class=\"_ _1d\"></span>clienti, <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>contratti, <span class=\"_ _1d\"></span>ecc., <span class=\"_ _8\"></span>distinguere <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>flussi <span class=\"_ _8\"></span>riferiti <span class=\"_ _1d\"></span>all\u2019asset <span class=\"_ _8\"></span>originario <span class=\"_ _8\"></span>dagl<span class=\"_ _b\"></span>i altri.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>ale <span class=\"_ _9\"> </span>concetto <span class=\"_ _9\"> </span>\u00e8 <span class=\"_ _1\"> </span>replicabile <span class=\"_ _9\"> </span>anche <span class=\"_ _9\"> </span>per <span class=\"_ _1\"> </span>la <span class=\"_ _9\"> </span>determinazione, <span class=\"_ _9\"> </span>ai <span class=\"_ _9\"> </span>fini <span class=\"_ _9\"> </span>dell\u2019impairment <span class=\"_ _1\"> </span>test <span class=\"_ _9\"> </span>degli avviamenti, <span class=\"_ _24\"></span>del <span class=\"_ _24\"></span>V<span class=\"_ _a\"></span>alore <span class=\"_ _24\"></span>d\u2019Uso <span class=\"_ _24\"></span>delle <span class=\"_ _24\"></span>CGU, <span class=\"_ _24\"></span>i <span class=\"_ _24\"></span>cui <span class=\"_ _1d\"></span>flussi <span class=\"_ _24\"> </span>di <span class=\"_ _24\"> </span>cassa <span class=\"_ _24\"> </span>devono <span class=\"_ _24\"> </span>essere <span class=\"_ _24\"></span>considerati <span class=\"_ _24\"></span>con riferimento a tutte le attivit\u00e0 e passivit\u00e0 comprese nella CGU e non solo per le attivit\u00e0 e passivit\u00e0 a fronte delle quali \u00e8 stato rilevato un avviamento in sede di applicazione dell\u2019IFRS 3. Ai sensi dello IAS 36 il valore r<span class=\"_ _2\"></span>ecuperabile \u00e8 rappresentato dal maggiore tra il V<span class=\"_ _a\"></span>alore d\u2019Uso ed il Fair V<span class=\"_ _a\"></span>alue, al net<span class=\"_ _b\"></span>to dei costi di vendita. Anche con riferimento agli impairment test alla data di riferimento, come <span class=\"_ _2\"></span>gi\u00e0 avvenuto <span class=\"_ _2\"></span>per i <span class=\"_ _2\"></span>precedenti <span class=\"_ _2\"></span>esercizi, <span class=\"_ _2\"></span>ai fini <span class=\"_ _2\"></span>della determinazione <span class=\"_ _2\"></span>del valore recuperabile <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>fatto <span class=\"_ _8\"></span>riferimento <span class=\"_ _1d\"></span>al <span class=\"_ _8\"></span>V<span class=\"_ _2\"></span>alore <span class=\"_ _8\"></span>d\u2019Uso <span class=\"_ _8\"></span>che <span class=\"_ _1d\"></span>rappresenta <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>attuale <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>flussi finanziari netti futuri ricavabili dall\u2019attivit\u00e0 (o business) oggetto di valutazione.<span class=\"_ _567\"> </span>10.3.1.1 Il test di impairment dell\u2019avviamento<span class=\"_ _567\"> </span>Secondo le disposizioni dello IAS 36 e tenuto conto delle indicazioni richiamate dal documento<span class=\"_ _567\"> </span>congiunto Banca d\u2019Italia/Consob/Isvap del 3 marzo 2010, si riporta di seguito l\u2019informativa<span class=\"_ _567\"> </span>relativa al test di impairment ef<span class=\"_ _2\"></span>fettuato sulle Cash Generating Unit (CGU).<span class=\"_ _567\"> </span>Il <span class=\"_ _24\"></span>processo <span class=\"_ _24\"></span>di <span class=\"_ _24\"></span>impairment <span class=\"_ _24\"> </span>\u00e8 <span class=\"_ _24\"> </span>finalizzato <span class=\"_ _24\"> </span>a <span class=\"_ _1\"> </span>verificare <span class=\"_ _1d\"></span>che <span class=\"_ _1\"> </span>il <span class=\"_ _24\"></span>valore <span class=\"_ _1d\"></span>contabile <span class=\"_ _1\"> </span>(carrying <span class=\"_ _24\"> </span>amount)<span class=\"_ _567\"> </span>delle CGU non sia superiore al r<span class=\"_ _2\"></span>elativo valore recuperabile (r<span class=\"_ _2\"></span>ecoverable amount), inteso come<span class=\"_ _567\"> </span>il maggiore fra il valor<span class=\"_ _2\"></span>e ritraibile dall\u2019uso continuato (value in use, o valore d\u2019uso) e il possibile<span class=\"_ _567\"> </span>prezzo di cessione sul mer<span class=\"_ _2\"></span>cato (fair value al netto dei costi di vendita, o valore di scambio) della<span class=\"_ _567\"> </span>CGU stessa.<span class=\"_ _567\"> </span>Per la predisposizione del pr<span class=\"_ _2\"></span>esente bilancio si \u00e8 provveduto all\u2019esecuzione dei test d\u2019impairment<span class=\"_ _567\"> </span>tenuto <span class=\"_ _a\"></span>conto <span class=\"_ _2\"></span>dalle <span class=\"_ _a\"></span>previsioni <span class=\"_ _a\"></span>economico-finanziarie <span class=\"_ _2\"></span>(i) <span class=\"_ _a\"></span>del <span class=\"_ _2\"></span>budget <span class=\"_ _2\"></span>2026 <span class=\"_ _a\"></span>approvato <span class=\"_ _a\"></span>dal <span class=\"_ _2\"></span>Consiglio<span class=\"_ _567\"> </span>di Amministrazione di Banco Desio in data 18 dicembre 2025<span class=\"_ _567\"> </span>81<span class=\"_ _567\"> </span>, sviluppato in coerenza con<span class=\"_ _567\"> </span>il Piano Industriale \u201cBeyond26\u201d e (ii) delle pi\u00f9 recenti pr<span class=\"_ _2\"></span>evisioni disponibili circa lo scenario<span class=\"_ _567\"> </span>macroeconomico atteso al 2030.<span class=\"_ _567\"> </span>In particolare, ai sensi del citato IAS 36 e in applicazione della Policy d\u2019impairment delle attivit\u00e0<span class=\"_ _567\"> </span>immateriali a vita <span class=\"_ _2\"></span>utile indefinita (avviamenti) <span class=\"_ _2\"></span>e delle Partecipazioni, il <span class=\"_ _2\"></span>valore r<span class=\"_ _2\"></span>ecuperabile delle<span class=\"_ _567\"> </span>CGU \u00e8 stato determinato facendo riferimento al valore d\u2019uso. Per la determinazione del valor<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span>d\u2019uso <span class=\"_ _2\"></span>lo <span class=\"_ _2\"></span>IAS <span class=\"_ _2\"></span>36 <span class=\"_ _2\"></span>prevede <span class=\"_ _a\"></span>la possibilit\u00e0 <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>utilizzare <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>metodo <span class=\"_ _2\"></span>finanziario <span class=\"_ _2\"></span>conosciuto <span class=\"_ _2\"></span>nella <span class=\"_ _2\"></span>dottrina<span class=\"_ _567\"> </span>come Discounted Cash Flow<span class=\"_ _a\"></span>. T<span class=\"_ _3\"></span>ale model<span class=\"_ _b\"></span>lo individua il valore d\u2019uso di una CGU o di un\u2019azienda<span class=\"_ _567\"> </span>tramite <span class=\"_ _8\"></span>la <span class=\"_ _1d\"></span>stima <span class=\"_ _1d\"></span>dei <span class=\"_ _1d\"></span>flussi <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>cassa <span class=\"_ _1d\"></span>(operativi) <span class=\"_ _1d\"></span>futuri <span class=\"_ _1d\"></span>da <span class=\"_ _8\"></span>essa <span class=\"_ _1d\"></span>generati, <span class=\"_ _1d\"></span>attualizzati <span class=\"_ _1d\"></span>secondo <span class=\"_ _1d\"></span>un<span class=\"_ _567\"> </span>appropriato tasso, in funzione dell\u2019ar<span class=\"_ _2\"></span>co temporale esplicito in cui s\u2019ipotizza saranno conseguiti.<span class=\"_ _567\"> </span>Nella <span class=\"_ _b\"></span>prassi <span class=\"_ _8\"></span>operativa, <span class=\"_ _b\"></span>nel <span class=\"_ _b\"></span>caso <span class=\"_ _b\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>aziende <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>credito o <span class=\"_ _8\"></span>finanziarie <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>ricorre <span class=\"_ _b\"></span>al <span class=\"_ _8\"></span>Fr<span class=\"_ _2\"></span>ee <span class=\"_ _8\"></span>Cash <span class=\"_ _b\"></span>Flow<span class=\"_ _567\"> </span>to <span class=\"_ _b\"></span>Equity <span class=\"_ _8\"></span>(FCFE), <span class=\"_ _b\"></span>noto <span class=\"_ _8\"></span>nel <span class=\"_ _b\"></span>mondo <span class=\"_ _8\"></span>anglosassone <span class=\"_ _b\"></span>come <span class=\"_ _8\"></span>Dividend <span class=\"_ _b\"></span>Discount <span class=\"_ _8\"></span>Model <span class=\"_ _b\"></span>(DDM) <span class=\"_ _b\"></span>nella<span class=\"_ _567\"> </span>versione Excess Capital. T<span class=\"_ _3\"></span>ale metodologia determina il valore di un\u2019azienda sulla base dei<span class=\"_ _567\"> </span>flussi <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>cassa <span class=\"_ _b\"></span>futuri <span class=\"_ _8\"></span>che <span class=\"_ _b\"></span>sar\u00e0 <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>grado <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>distribuire <span class=\"_ _b\"></span>ai <span class=\"_ _b\"></span>suoi <span class=\"_ _8\"></span>azionisti, <span class=\"_ _b\"></span>senza <span class=\"_ _8\"></span>intaccar<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>gli <span class=\"_ _b\"></span>assets<span class=\"_ _567\"> </span>necessari a sostenere lo sviluppo atteso e nel rispetto delle r<span class=\"_ _2\"></span>egolamentazioni sul capitale<span class=\"_ _567\"> </span>imposte <span class=\"_ _24\"></span>dall\u2019Autorit\u00e0 <span class=\"_ _24\"> </span>di <span class=\"_ _24\"> </span>Vigilanza, <span class=\"_ _24\"> </span>scontati <span class=\"_ _24\"> </span>ad <span class=\"_ _24\"> </span>un <span class=\"_ _1\"> </span>tasso <span class=\"_ _24\"> </span>che <span class=\"_ _24\"> </span>esprime <span class=\"_ _24\"> </span>lo <span class=\"_ _1\"> </span>specifico <span class=\"_ _24\"></span>rischio <span class=\"_ _24\"> </span>del<span class=\"_ _567\"> </span>capitale. Si noti peraltro che, nonostante l\u2019espr<span class=\"_ _2\"></span>essione Dividend Discount Model richiami la<span class=\"_ _567\"> </span>parola dividendo, <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>flussi <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>cassa <span class=\"_ _b\"></span>considerati <span class=\"_ _b\"></span>dal <span class=\"_ _b\"></span>modello <span class=\"_ _b\"></span>non <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>dividendi <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>prevede<span class=\"_ _567\"> </span>verranno <span class=\"_ _a\"></span>distribuiti <span class=\"_ _2\"></span>agli <span class=\"_ _a\"></span>azionist<span class=\"_ _b\"></span>i, <span class=\"_ _a\"></span>ma <span class=\"_ _2\"></span>i <span class=\"_ _a\"></span>flussi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>cassa <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>cui <span class=\"_ _a\"></span>un <span class=\"_ _2\"></span>azionista <span class=\"_ _a\"></span>potenzialmente <span class=\"_ _2\"></span>potrebbe<span class=\"_ _567\"> </span>beneficiare <span class=\"_ _3\"></span>nel <span class=\"_ _2\"></span>rispetto <span class=\"_ _a\"></span>dei <span class=\"_ _a\"></span>limiti <span class=\"_ _a\"></span>del<span class=\"_ _b\"></span>le <span class=\"_ _a\"></span>dotazioni <span class=\"_ _a\"></span>patrimoniali <span class=\"_ _2\"></span>richieste <span class=\"_ _a\"></span>dall\u2019operativit\u00e0 <span class=\"_ _a\"></span>aziendale.<span class=\"_ _567\"> </span>Coerentemente <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>quanto <span class=\"_ _8\"></span>fatto <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>il <span class=\"_ _b\"></span>bilancio <span class=\"_ _8\"></span>dell\u2019esercizio precedente, <span class=\"_ _b\"></span>le <span class=\"_ _8\"></span>CGU <span class=\"_ _b\"></span>sono <span class=\"_ _8\"></span>state<span class=\"_ _567\"> </span> identificate <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>le <span class=\"_ _8\"></span>singole <span class=\"_ _b\"></span>legal <span class=\"_ _b\"></span>entity <span class=\"_ _b\"></span>tenuto <span class=\"_ _8\"></span>conto del <span class=\"_ _8\"></span>fatto <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>Gruppo <span class=\"_ _8\"></span>bancario <span class=\"_ _b\"></span>prevede<span class=\"_ _567\"> </span> un\u2019attivit\u00e0 d\u2019indirizzo e coordinamento strategico unitaria da parte della Capogruppo puntata<span class=\"_ _567\"> </span> al raggiungimento degli obiettivi di sviluppo e di redditivit\u00e0 a livello di ciascuna legal entity<span class=\"_ _567\"> </span> e che, di conseguenza, vi \u00e8 una rilevazione autonoma dei risultati (per il tramite di sistemi di<span class=\"_ _567\"> </span> reporting gestionale) che vedono coincider<span class=\"_ _2\"></span>e la CGU con la legal entity e, pertanto, tutta la<span class=\"_ _567\"> </span> reportistica direzionale, cos\u00ec come <span class=\"_ _b\"></span>l\u2019attivit\u00e0 <span class=\"_ _b\"></span>di budgeting, <span class=\"_ _b\"></span>analizza, <span class=\"_ _b\"></span>monitora ed <span class=\"_ _b\"></span>effettua stime<span class=\"_ _567\"> </span> patrimoniali e reddituali secondo tale impostazione.<span class=\"_ _567\"> </span>Si precisa, inoltr<span class=\"_ _2\"></span>e, che le metodologie, gli assunti e gli esiti della procedura di impairment test<span class=\"_ _567\"> </span> delle <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>intangibili <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>dell\u2019avviamento, <span class=\"_ _1d\"></span>definiti <span class=\"_ _8\"></span>dal <span class=\"_ _1d\"></span>management, <span class=\"_ _1d\"></span>sono <span class=\"_ _1d\"></span>stati <span class=\"_ _1d\"></span>approvati <span class=\"_ _8\"></span>dal<span class=\"_ _567\"> </span> Consiglio di Amministrazione preliminarmente all\u2019appr<span class=\"_ _2\"></span>ovazione del bilancio consolidato.<span class=\"_ _567\"> </span>Il <span class=\"_ _8\"></span>test <span class=\"_ _b\"></span>d\u2019impairment <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>stato <span class=\"_ _8\"></span>quindi <span class=\"_ _8\"></span>condotto <span class=\"_ _b\"></span>direttamente <span class=\"_ _8\"></span>sulle <span class=\"_ _8\"></span>legal <span class=\"_ _b\"></span>entity <span class=\"_ _8\"></span>Banco <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>Desio <span class=\"_ _8\"></span>e<span class=\"_ _567\"> </span> della Brianza S.p.A. e Fides S.p.A. sulla base dei criteri e delle assunzioni di seguito illustrati.<span class=\"_ _567\"> </span>a. <span class=\"_ _1\"> </span><span class=\"ff5 fc0\">Criterio di stima del valore recuperabile (Impairment)<span class=\"_ _567\"> </span></span>Per il criterio di stima del valore r<span class=\"_ _2\"></span>ecuperabile dell\u2019avviamento appartenente alla legal<span class=\"_ _567\"> </span> entity specifica si <span class=\"_ _2\"></span>fa riferimento al <span class=\"_ _2\"></span>cosiddetto valore <span class=\"_ _2\"></span>d\u2019uso (equity value per <span class=\"_ _2\"></span>le banche e<span class=\"_ _567\"> </span> gli intermediari finanziari).<span class=\"_ _567\"> </span>Arco temporale \u201cesplicito\u201d per la determinazione dei flussi di cassa futuri<span class=\"_ _567\"> </span>Viene considerato l\u2019ar<span class=\"_ _2\"></span>co temporale riconducibile al Piano Industriale 2024-2026 \u201cBeyond<span class=\"_ _567\"> </span> 26\u201d, nonch\u00e9 l\u2019ulteriore sviluppo di tale piano, curato dal Management ed appr<span class=\"_ _2\"></span>ovato dal<span class=\"_ _567\"> </span> Consiglio di Amministrazione in data 10 febbraio 2026, con proiezioni prudenti dei<span class=\"_ _567\"> </span> risultati <span class=\"_ _24\"> </span>futuri <span class=\"_ _1\"> </span>fino <span class=\"_ _24\"> </span>a <span class=\"_ _24\"> </span>ricomprendere <span class=\"_ _24\"></span>un <span class=\"_ _24\"> </span>periodo <span class=\"_ _1\"> </span>di <span class=\"_ _24\"> </span>previsione <span class=\"_ _24\"> </span>esplicita <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>5 <span class=\"_ _24\"> </span>anni, <span class=\"_ _1\"> </span>per<span class=\"_ _567\"> </span> ridurre le distorsioni ricollegabili all\u2019utilizzo del solo orizzonte temporale tipico di un<span class=\"_ _567\"> </span> documento <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>pianificazione <span class=\"_ _8\"></span>strategica, <span class=\"_ _1d\"></span>che <span class=\"_ _8\"></span>pu\u00f2 <span class=\"_ _8\"></span>risultare <span class=\"_ _8\"></span>fortemente <span class=\"_ _8\"></span>condizionato <span class=\"_ _8\"></span>da<span class=\"_ _567\"> </span> una situazione sistemica che permane complessa per le incerte previsioni dello scenario<span class=\"_ _567\"> </span> macro economico per cui \u00e8 opportuno ef<span class=\"_ _2\"></span>fettuare una normalizzazione dei risultati, al<span class=\"_ _567\"> </span> fine <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>meglio <span class=\"_ _24\"></span>esprimere <span class=\"_ _8\"></span>le <span class=\"_ _24\"></span>effettive <span class=\"_ _8\"></span>potenzialit\u00e0 <span class=\"_ _24\"></span>nel <span class=\"_ _1d\"></span>medio/lungo <span class=\"_ _1d\"></span>periodo <span class=\"_ _24\"></span>dell\u2019entit\u00e0<span class=\"_ _567\"> </span> oggetto del test.<span class=\"_ _567\"> </span><div class=\"t m0 h13 ff13 fs3 fc0 sc0 ls0 ws0 gs946\">Flussi finanziari<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs947\">Nella <span class=\"_ _2\"></span>valutazione delle <span class=\"_ _2\"></span>banche e <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>intermediari finanziari <span class=\"_ _2\"></span>viene utilizzato <span class=\"_ _a\"></span>l\u2019approccio<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs948\">\u201cequity <span class=\"_ _8\"></span>side\u201d, <span class=\"_ _1d\"></span>nell\u2019ambito <span class=\"_ _1d\"></span>della <span class=\"_ _1d\"></span>metodologia <span class=\"_ _8\"></span>DDM, <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>la <span class=\"_ _1d\"></span>determinazione <span class=\"_ _8\"></span>dell\u2019equity<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs949\">value <span class=\"_ _1\"> </span>in <span class=\"_ _9\"> </span>quanto, <span class=\"_ _1\"> </span>stante <span class=\"_ _9\"> </span>l\u2019attivit\u00e0 <span class=\"_ _1\"> </span>caratteristica <span class=\"_ _9\"> </span>d\u2019intermediazione <span class=\"_ _1\"> </span>dei <span class=\"_ _1\"> </span>fond<span class=\"_ _b\"></span>i <span class=\"_ _1\"> </span>(raccolta/<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs94a\">impieghi), <span class=\"_ _2\"></span>risulta <span class=\"_ _2\"></span>particolarmente complesso <span class=\"_ _a\"></span>operare <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>distinzione <span class=\"_ _2\"></span>fra debiti <span class=\"_ _a\"></span>finanziari<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs94b\">e <span class=\"_ _2\"></span>debiti operativi; <span class=\"_ _2\"></span>inoltre <span class=\"_ _2\"></span>nella versione <span class=\"_ _2\"></span>Excess <span class=\"_ _2\"></span>Capital, i <span class=\"_ _2\"></span>flussi <span class=\"_ _2\"></span>di cassa <span class=\"_ _2\"></span>disponibili per <span class=\"_ _a\"></span>gli<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs94c\">azionisti <span class=\"_ _a\"></span>sono <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>flussi <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>cassa <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>cui <span class=\"_ _a\"></span>un <span class=\"_ _2\"></span>azionista <span class=\"_ _2\"></span>potrebbe <span class=\"_ _a\"></span>potenzialmente <span class=\"_ _a\"></span>beneficiare <span class=\"_ _2\"></span>nel<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs94d\">rispetto dei limiti <span class=\"_ _2\"></span>delle dotazioni patrimoniali richieste <span class=\"_ _2\"></span>dall\u2019operativit\u00e0 aziendale, quindi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs94e\">tengono in debita considerazione l\u2019assorbimento del patrimonio di vigilanza.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff13 fs3 fc0 sc0 ls0 ws0 gs94f\">T<span class=\"_ _3\"></span>asso di attualizzazione<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs950\">Nella <span class=\"_ _7d\"></span>valutazione <span class=\"_ _7d\"></span>delle <span class=\"_ _3\"></span>banche <span class=\"_ _7d\"></span>e <span class=\"_ _3\"></span>degli <span class=\"_ _7d\"></span>intermediari <span class=\"_ _7d\"></span>finanziari <span class=\"_ _3\"></span>si <span class=\"_ _7d\"></span>fa <span class=\"_ _3\"></span>riferimento <span class=\"_ _7d\"></span>al <span class=\"_ _7d\"></span>cosiddet<span class=\"_ _b\"></span>to<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs951\">costo del capitale Ke (cost of equity).<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff13 fs3 fc0 sc0 ls0 ws0 gs952\">T<span class=\"_ _3\"></span>asso <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>crescita <span class=\"_ _b\"></span>dei <span class=\"_ _8\"></span>flussi <span class=\"_ _8\"></span>oltre <span class=\"_ _b\"></span>l\u2019arco <span class=\"_ _8\"></span>temporale <span class=\"_ _b\"></span>\u201cesplicito\u201d <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>determinazione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h13 ff13 fs3 fc0 sc0 ls0 ws0 gs953\">dei flussi di cassa futuri.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws17d gs954\">Viene considerato un tasso di cr<span class=\"_ _2\"></span>escita di lungo periodo in linea con le aspettative del<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs955\">tasso d\u2019inflazione a lungo termine.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff13 fs3 fc0 sc0 ls0 ws0 gs956\">T<span class=\"_ _3\"></span>erminal V<span class=\"_ _a\"></span>alue<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs957\">Viene <span class=\"_ _9\"> </span>determinato  attraverso <span class=\"_ _38\"> </span>l\u2019applicazione  della <span class=\"_ _9\"> </span>formula  che <span class=\"_ _38\"> </span>si  ricollega <span class=\"_ _9\"> </span>a  quella<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs958\">canonica della \u201crendita perpetua\u201d.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs959\">L<span class=\"_ _a\"></span>\u2019equity <span class=\"_ _1\"> </span>value <span class=\"_ _1\"> </span>della <span class=\"_ _1\"> </span>CGU, <span class=\"_ _1\"> </span>determinato <span class=\"_ _1\"> </span>alla <span class=\"_ _1\"> </span>data <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>effettuazione <span class=\"_ _24\"> </span>delle <span class=\"_ _1\"> </span>rilevazioni, <span class=\"_ _1\"> </span>in<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs95a\">base <span class=\"_ _2\"></span>alla pr<span class=\"_ _2\"></span>ocedura <span class=\"_ _2\"></span>sopra delineata, <span class=\"_ _a\"></span>dedotto il <span class=\"_ _a\"></span>patrimonio netto <span class=\"_ _2\"></span>contabile, <span class=\"_ _2\"></span>viene <span class=\"_ _2\"></span>quindi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs95b\">confrontato <span class=\"_ _a\"></span>con il <span class=\"_ _2\"></span>valore <span class=\"_ _a\"></span>d\u2019iscrizione a <span class=\"_ _a\"></span>bilancio dello <span class=\"_ _2\"></span>specifico <span class=\"_ _2\"></span>avviamento <span class=\"_ _2\"></span>appartenente<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs95c\">alla <span class=\"_ _a\"></span>CGU <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>questione, <span class=\"_ _2\"></span>con <span class=\"_ _a\"></span>l\u2019obiettivo <span class=\"_ _2\"></span>esclusivo <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>verificare <span class=\"_ _2\"></span>l\u2019eventuale <span class=\"_ _a\"></span>perdita <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>valore.<span class=\"_ _567\"> </span></div>b. <span class=\"_ _8\"></span><span class=\"ff5 fc0\">Parametri di valutazione utilizzati e deter<span class=\"_ _b\"></span>minazioni del test<span class=\"_ _567\"> </span></span>Di seguito sono riportati le principali assumption utilizzate per i test d\u2019impairment.<span class=\"_ _567\"> </span>c. <span class=\"_ _9\"> </span><span class=\"fc0 wsf3\">Dal test d\u2019impairment svolto non \u00e8 emersa la necessit\u00e0 di effettuar<span class=\"_ _2\"></span>e alcuna svalutazione<span class=\"_ _567\"> </span></span>dell\u2019avviamento.<span class=\"_ _567\"> </span>d. <span class=\"_ _8\"></span><span class=\"fc0 ws251\">Si sottolinea che i parametri e le informazioni considerate nello sviluppo del test<span class=\"_ _567\"> </span></span>d\u2019impairment <span class=\"_ _1d\"></span>sono <span class=\"_ _24\"></span>influenzati <span class=\"_ _1d\"></span>dalla <span class=\"_ _24\"></span>congiuntura <span class=\"_ _1d\"></span>economica <span class=\"_ _24\"></span>e <span class=\"_ _1d\"></span>dei <span class=\"_ _24\"></span>mercati <span class=\"_ _8\"></span>finanziari <span class=\"_ _24\"> </span>e<span class=\"_ _567\"> </span>potrebber<span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>subire <span class=\"_ _2\"></span>modifiche/variazioni, <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>oggi <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>prevedibili, <span class=\"_ _a\"></span>con <span class=\"_ _2\"></span>conseguenti ef<span class=\"_ _2\"></span>fetti<span class=\"_ _567\"> </span>sulle <span class=\"_ _24\"></span>principali <span class=\"_ _24\"></span>assumption <span class=\"_ _24\"></span>considerate <span class=\"_ _24\"></span>e <span class=\"_ _1d\"></span>dunque, <span class=\"_ _24\"> </span>potenzialmente, <span class=\"_ _24\"> </span>anche <span class=\"_ _24\"> </span>sui <span class=\"_ _24\"> </span>risultati<span class=\"_ _567\"> </span>che <span class=\"_ _2\"></span>negli <span class=\"_ _2\"></span>esercizi <span class=\"_ _2\"></span>futuri <span class=\"_ _2\"></span>potrebbero <span class=\"_ _a\"></span>risultare <span class=\"_ _2\"></span>diversi rispetto <span class=\"_ _a\"></span>a quelli <span class=\"_ _a\"></span>esposti nel <span class=\"_ _a\"></span>presente<span class=\"_ _567\"> </span>documento di bilancio.<span class=\"_ _567\"> </span>e. <span class=\"_ _24\"> </span><span class=\"ff5 fc0\">Analisi di sensitivit\u00e0<span class=\"_ _567\"> </span></span>Poich\u00e9 la valutazione d\u2019impairment \u00e8 resa particolarmente complessa dall\u2019attuale<span class=\"_ _567\"> </span>contesto <span class=\"_ _3\"></span>macroeconomico <span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>mercato <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>dalla <span class=\"_ _a\"></span>conseguente <span class=\"_ _a\"></span>difficolt\u00e0 <span class=\"_ _3\"></span>nella <span class=\"_ _a\"></span>formulazione<span class=\"_ _567\"> </span>di previsioni cir<span class=\"_ _2\"></span>ca la redditivit\u00e0 futura di lungo periodo, a supporto del test effettuato<span class=\"_ _567\"> </span>viene condotto un ulteriore \u201cstr<span class=\"_ _2\"></span>ess test\u201d ipotizzando il cambiamento dei principali<span class=\"_ _567\"> </span>parametri utilizzati nell\u2019ambito della procedura di impairment test.<span class=\"_ _567\"> </span><table class=\"s w393 h1e3\" id=\"_662134ae-cdb1-4078-8b36-0b2ce9f03f5c\"><tr><td class=\"c n x304 y4158 w394 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">CGU<span class=\"_ _567\"> </span></div></td><td class=\"c n xf65 y4158 w333 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Modello<span class=\"_ _567\"> </span></div></td><td class=\"c n xf66 y4158 w334 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Base dati<span class=\"_ _567\"> </span></div></td><td class=\"c n xf67 y4158 w335 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">CAGR<span class=\"_ _567\"> </span></div></td><td class=\"c n xf68 y4158 w336 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Ke<span class=\"_ _567\"> </span></div></td><td class=\"c n xf69 y4158 w337 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">g<span class=\"_ _567\"> </span></div></td><td class=\"c n xf6a y4158 w338 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Flussi<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 xf6b h27 y4159 ff6 fs16 fc0 sc0 ls11 ws20f\">RWA<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 xf6c h27 y4159 ff6 fs16 fc0 sc0 ls0 ws0\">Piano<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"t m0 xf6d h28 y415a ff9 fs16 fc0 sc0 ls0 ws0\">Banco di Desio </td><td></td><td class=\"t m0 xf6e h28 y415b ff9 fs16 fc0 sc0 ls0 ws0\">Budget 2025 </td><td class=\"t m0 xf6b h28 y415c ff9 fs16 fc0 sc0 ls0 ws0\">2,00%<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 xf6f h28 y415c ff9 fs16 fc0 sc0 ls0 ws0\">15,07%<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 xf6d h28 y415d ff9 fs16 fc0 sc0 ls0 ws0\">e della Brianza S.p.A.<span class=\"_ _567\"> </span></td><td class=\"t m0 xf70 h28 y415e ff9 fs16 fc0 sc0 ls0 ws0\">DDM<span class=\"_ _567\"> </span></td><td class=\"t m0 xf6e h28 y415e ff9 fs16 fc0 sc0 ls0 ws0\">esteso </td><td></td><td class=\"c n xf68 y415f w339 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10,18%<span class=\"_ _567\"> </span></div></td><td class=\"c n xf71 y415f w256 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1,97%</div></td><td class=\"t m0 xf6c h28 y4160 ff9 fs16 fc0 sc0 ls0 ws0\">Risultati </td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 xf6c h28 y4161 ff9 fs16 fc0 sc0 ls0 ws0\">Netti<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"c n x304 y3f01 w395 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Fides S.p.A.<span class=\"_ _567\"> </span></div></td><td></td><td class=\"t m0 xf6e h28 y4162 ff9 fs16 fc0 sc0 ls0 ws0\">al 2029 (*)<span class=\"_ _567\"> </span></td><td class=\"c n xf72 y3f01 w396 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7,30%<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n xf73 y3f01 w396 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7,20%<span class=\"_ _567\"> </span></div></td></tr></table>(*) Previsioni a 5 anni, appr<span class=\"_ _2\"></span>ovate dal Consiglio di Amministrazione in data 11 febbraio 2025, che sono state<span class=\"_ _567\"> </span>sviluppate dal management tenuto conto del budget 2025, sviluppato in coerenza con il Piano Industriale<span class=\"_ _567\"> </span>\u201cBeyond26\u201d (approvato dal Consiglio di Amministrazione di Banco Desio in data 24 novembr<span class=\"_ _2\"></span>e 2023), e delle<span class=\"_ _567\"> </span>pi\u00f9 recenti pr<span class=\"_ _2\"></span>evisioni disponibili circa lo scenario macroeconomico atteso al 2029<span class=\"_ _567\"> </span>(**) Per Banco Desio e Fides \u00e8 stato considerato il capitale allocato target sull\u2019entit\u00e0 stimato (CET1 media 5Y)<span class=\"_ _567\"> </span>anche al fine di presidiar<span class=\"_ _2\"></span>e la coerenza con il rispetto dei livelli minimi di CET1 a livello di Gruppo CRR.<span class=\"_ _567\"> </span>Nella tabella sottostante sono riepilogati gli scostamenti percentuali o in punti<span class=\"_ _567\"> </span>percentuali degli assunti di base necessari a r<span class=\"_ _2\"></span>endere il valore r<span class=\"_ _2\"></span>ecuperabile della CGU<span class=\"_ _567\"> </span>dedotto il patrimonio netto allocato alla stessa pari al valore d\u2019iscrizione in bilancio<span class=\"_ _567\"> </span>dell\u2019avviamento.<span class=\"_ _567\"> </span>10.3.1.2 Il test d\u2019impairment di 2\u00b0 livello<span class=\"_ _567\"> </span>In continuit\u00e0 con gli esercizi pr<span class=\"_ _2\"></span>ecedenti, come previsto dalla Policy d\u2019impairment, si \u00e8 provveduto<span class=\"_ _567\"> </span>ad <span class=\"_ _b\"></span>effettuare il <span class=\"_ _b\"></span>test <span class=\"_ _b\"></span>d\u2019impairment <span class=\"_ _8\"></span>del Gruppo <span class=\"_ _8\"></span>Banco Desio <span class=\"_ _8\"></span>(impairment <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>2\u00b0 <span class=\"_ _b\"></span>livello) <span class=\"_ _b\"></span>nella <span class=\"_ _8\"></span>sua<span class=\"_ _567\"> </span>interezza.<span class=\"_ _567\"> </span>Il test d\u2019impairment \u00e8 stato effettuato sulla base dei criteri e delle assunzioni di seguito illustrati.<span class=\"_ _567\"> </span>a. <span class=\"_ _1\"> </span><span class=\"ff5 fc0\">Criterio di stima del valore recuperabile (Impairment)<span class=\"_ _567\"> </span></span>Per il criterio di stima del valore r<span class=\"_ _2\"></span>ecuperabile della Partecipazione si fa riferimento al<span class=\"_ _567\"> </span>cosiddetto valore d\u2019uso (equity value per le banche e gli intermediari finanziari).<span class=\"_ _567\"> </span>Arco temporale \u201cesplicito\u201d per la determinazione dei flussi di cassa futuri<span class=\"_ _567\"> </span>Viene considerato l\u2019ar<span class=\"_ _2\"></span>co temporale residuo riconducibile al Piano Industriale 2024-2026<span class=\"_ _567\"> </span>\u201cBeyond 26\u201d e l\u2019ulteriore sviluppo di tale piano, curato dal Management di Banco Desio<span class=\"_ _567\"> </span>ed approvato dal Consiglio di Amministrazione in data 10 febbraio 2026, con pr<span class=\"_ _2\"></span>oiezioni<span class=\"_ _567\"> </span>prudenti <span class=\"_ _1d\"></span>dei <span class=\"_ _1d\"></span>risultati <span class=\"_ _1d\"></span>futuri <span class=\"_ _1d\"></span>fino <span class=\"_ _1d\"></span>a <span class=\"_ _1d\"></span>ricomprender<span class=\"_ _2\"></span>e <span class=\"_ _1d\"></span>un <span class=\"_ _1d\"></span>periodo <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>previsione <span class=\"_ _1d\"></span>esplicita <span class=\"_ _1d\"></span>di<span class=\"_ _567\"> </span>5 anni, per ridurre le distorsioni ricollegabili all\u2019utilizzo del solo orizzonte temporale<span class=\"_ _567\"> </span>tipico <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>un <span class=\"_ _1\"> </span>documento <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>piani <span class=\"_ _1\"> </span>finanziarie <span class=\"_ _1\"> </span>strategica, <span class=\"_ _9\"> </span>che <span class=\"_ _1\"> </span>pu\u00f2 <span class=\"_ _9\"> </span>risultar<span class=\"_ _2\"></span>e <span class=\"_ _9\"> </span>fortemente<span class=\"_ _567\"> </span>condizionato da una situazione sistemica che permane complessa per le incerte previsioni<span class=\"_ _567\"> </span>dello scenario macro economico per cui \u00e8 opportuno ef<span class=\"_ _2\"></span>fettuare una normalizzazione dei<span class=\"_ _567\"> </span>risultati, <span class=\"_ _24\"></span>al <span class=\"_ _24\"></span>finedi <span class=\"_ _24\"></span>meglio <span class=\"_ _24\"></span>esprimere <span class=\"_ _1d\"></span>le <span class=\"_ _24\"></span>effettive <span class=\"_ _1d\"></span>potenzialit\u00e0 <span class=\"_ _24\"> </span>nel <span class=\"_ _24\"> </span>medio/lungo <span class=\"_ _24\"> </span>periodo<span class=\"_ _567\"> </span>dell\u2019entit\u00e0 oggetto del test.<span class=\"_ _567\"> </span><table class=\"s w397 h1e4\" id=\"_ea7fca0e-d220-4d52-939e-229c628cab67\"><tr><td class=\"c n xf75 y4163 w394 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">CGU<span class=\"_ _567\"> </span></div></td><td class=\"c n xf76 y4163 w398 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Decremento in %<span class=\"_ _567\"> </span></div></td><td class=\"t m0 xf77 h27 y4164 ff6 fs16 fc0 sc0 ls0 ws0\">Incremento in p.p. del tasso </td></tr><tr><td></td><td class=\"t m0 xf78 h27 y4165 ff6 fs16 fc0 sc0 ls0 ws0\">dei Risultati Netti futuri (RN)<span class=\"_ _567\"> </span></td><td class=\"t m0 xf77 h2c y4165 ffb fs16 fc0 sc0 ls0 ws0\">di attualizzazione dei flussi </td></tr><tr><td></td><td></td><td class=\"t m0 xf77 h27 y4166 ff6 fs16 fc0 sc0 ls0 ws0\">di cassa futuri (FCFE)<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 xf79 h28 y4167 ff9 fs16 fc0 sc0 ls0 ws0\">Banco di Desio </td><td class=\"c n xf7a y4168 w339 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12,19%<span class=\"_ _567\"> </span></div></td><td class=\"c n xf7b y4168 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">214<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xf79 h28 y4169 ff9 fs16 fc0 sc0 ls0 ws0\">e della Brianza S.p.A.<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x304 y3f01 w1d2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Fides S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n xf7c y3f01 w339 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15,62%<span class=\"_ _567\"> </span></div></td><td class=\"c n xf7d y3f01 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">244<span class=\"_ _567\"> </span></div></td></tr></table>Flussi finanziari<span class=\"_ _567\"> </span>Nella <span class=\"_ _2\"></span>valutazione delle <span class=\"_ _2\"></span>banche <span class=\"_ _2\"></span>e degli <span class=\"_ _2\"></span>intermediari <span class=\"_ _2\"></span>finanziari viene <span class=\"_ _2\"></span>utilizzato <span class=\"_ _2\"></span>l\u2019approccio<span class=\"_ _567\"> </span>\u201cequity <span class=\"_ _8\"></span>side\u201d, <span class=\"_ _1d\"></span>nell\u2019ambito <span class=\"_ _1d\"></span>della <span class=\"_ _8\"></span>metodologia <span class=\"_ _1d\"></span>DDM, <span class=\"_ _1d\"></span>per <span class=\"_ _8\"></span>la <span class=\"_ _1d\"></span>determinazione <span class=\"_ _1d\"></span>dell\u2019equity<span class=\"_ _567\"> </span>value <span class=\"_ _1\"> </span>in <span class=\"_ _9\"> </span>quanto, <span class=\"_ _1\"> </span>stante <span class=\"_ _1\"> </span>l\u2019at<span class=\"_ _b\"></span>tivit\u00e0 <span class=\"_ _1\"> </span>caratteristica <span class=\"_ _9\"> </span>d\u2019intermediazione <span class=\"_ _1\"> </span>dei <span class=\"_ _9\"> </span>fondi <span class=\"_ _1\"> </span>(raccolta/<span class=\"_ _567\"> </span>impieghi), <span class=\"_ _2\"></span>risulta <span class=\"_ _2\"></span>particolarmente <span class=\"_ _2\"></span>complesso <span class=\"_ _2\"></span>operare <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>distinzione <span class=\"_ _2\"></span>fra <span class=\"_ _2\"></span>debiti finanziari<span class=\"_ _567\"> </span>e <span class=\"_ _2\"></span>debiti operativi; <span class=\"_ _2\"></span>inoltre <span class=\"_ _2\"></span>nella <span class=\"_ _2\"></span>versione Excess <span class=\"_ _2\"></span>Capital, <span class=\"_ _2\"></span>i flussi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>cassa disponibili <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>gli<span class=\"_ _567\"> </span>azionisti <span class=\"_ _a\"></span>sono <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>flussi <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>cassa <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>cui <span class=\"_ _2\"></span>un <span class=\"_ _a\"></span>azionista <span class=\"_ _2\"></span>potrebbe <span class=\"_ _a\"></span>potenzialmente <span class=\"_ _2\"></span>beneficiare <span class=\"_ _a\"></span>nel<span class=\"_ _567\"> </span>rispetto dei <span class=\"_ _2\"></span>limiti delle dotazioni patrimoniali <span class=\"_ _2\"></span>richieste dall\u2019operativit\u00e0 aziendale, <span class=\"_ _2\"></span>quindi<span class=\"_ _567\"> </span>tengono in debita considerazione l\u2019assorbimento del patrimonio di vigilanza.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>asso di attualizzazione<span class=\"_ _567\"> </span>Nella <span class=\"_ _7d\"></span>valutazione <span class=\"_ _7d\"></span>delle <span class=\"_ _3\"></span>banche <span class=\"_ _7d\"></span>e <span class=\"_ _7d\"></span>degli <span class=\"_ _3\"></span>intermediari <span class=\"_ _7d\"></span>finanziari <span class=\"_ _7d\"></span>si <span class=\"_ _3\"></span>fa <span class=\"_ _7d\"></span>riferimento <span class=\"_ _7d\"></span>al <span class=\"_ _3\"></span>cosiddetto<span class=\"_ _567\"> </span>costo del capitale Ke (cost of equity).<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>asso <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>crescita <span class=\"_ _b\"></span>dei <span class=\"_ _8\"></span>flussi <span class=\"_ _8\"></span>oltr<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>l\u2019arco <span class=\"_ _b\"></span>temporale <span class=\"_ _8\"></span>\u201cesplicito\u201d <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>determinazione<span class=\"_ _567\"> </span>dei flussi di cassa futuri<span class=\"_ _567\"> </span>Viene considerato un tasso di cr<span class=\"_ _2\"></span>escita di lungo periodo in linea con le aspettative del<span class=\"_ _567\"> </span>tasso d\u2019inflazione a lungo termine.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>erminal V<span class=\"_ _a\"></span>alue<span class=\"_ _567\"> </span>Viene <span class=\"_ _9\"> </span>determinato  attraverso <span class=\"_ _9\"> </span>l\u2019applicazione  della  formula <span class=\"_ _9\"> </span>che  si <span class=\"_ _9\"> </span>ricollega  a <span class=\"_ _9\"> </span>quella<span class=\"_ _567\"> </span>canonica della \u201crendita perpetua\u201d.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019equity <span class=\"_ _9\"> </span>value  determinato, <span class=\"_ _9\"> </span>alla <span class=\"_ _9\"> </span>data <span class=\"_ _9\"> </span>di <span class=\"_ _38\"> </span>effettuazione <span class=\"_ _9\"> </span>delle <span class=\"_ _9\"> </span>rilevazioni, <span class=\"_ _38\"> </span>in <span class=\"_ _9\"> </span>base <span class=\"_ _9\"> </span>al<span class=\"_ _b\"></span>la<span class=\"_ _567\"> </span>procedura <span class=\"_ _8\"></span>sopra <span class=\"_ _8\"></span>delineata, <span class=\"_ _8\"></span>viene <span class=\"_ _8\"></span>quindi <span class=\"_ _8\"></span>confrontato <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>contabile <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>Mezzi<span class=\"_ _567\"> </span>Propri Consolidati, con l\u2019obiettivo esclusivo di verificar<span class=\"_ _2\"></span>e l\u2019eventuale perdita di valore.<span class=\"_ _567\"> </span>b. <span class=\"_ _8\"></span><span class=\"ff5 fc0\">Parametri di valutazione utilizzati e deter<span class=\"_ _b\"></span>minazioni del test<span class=\"_ _567\"> </span></span>Di seguito sono riportati le principali assumption utilizzate per i test d\u2019impairment.<span class=\"_ _567\"> </span>Dal test d\u2019impairment svolto non \u00e8 emersa la necessit\u00e0 di effettuar<span class=\"_ _2\"></span>e alcuna svalutazione<span class=\"_ _567\"> </span>dell\u2019avviamento.<span class=\"_ _567\"> </span>Si sottolinea che i parametri e le informazioni considerate nello sviluppo del test<span class=\"_ _567\"> </span>d\u2019impairment <span class=\"_ _1d\"></span>sono <span class=\"_ _24\"></span>influenzati <span class=\"_ _1d\"></span>dalla <span class=\"_ _24\"> </span>congiuntura <span class=\"_ _1d\"></span>economica <span class=\"_ _24\"> </span>e <span class=\"_ _24\"></span>dei <span class=\"_ _1d\"></span>mercati <span class=\"_ _1d\"></span>finanziari <span class=\"_ _24\"></span>e<span class=\"_ _567\"> </span>potrebber<span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>subire <span class=\"_ _2\"></span>modifiche/variazioni, <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>oggi <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>prevedibili, <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>conseguenti <span class=\"_ _2\"></span>effetti<span class=\"_ _567\"> </span>sulle <span class=\"_ _24\"></span>principali <span class=\"_ _24\"></span>assumption <span class=\"_ _24\"></span>considerate <span class=\"_ _24\"></span>e <span class=\"_ _24\"></span>dunque, <span class=\"_ _24\"></span>potenzialmente, <span class=\"_ _24\"></span>anche <span class=\"_ _24\"></span>sui <span class=\"_ _24\"></span>risultati<span class=\"_ _567\"> </span>che <span class=\"_ _2\"></span>negli eser<span class=\"_ _2\"></span>cizi <span class=\"_ _2\"></span>futuri potr<span class=\"_ _2\"></span>ebbero <span class=\"_ _2\"></span>risultare <span class=\"_ _a\"></span>diversi rispetto <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>quelli esposti <span class=\"_ _a\"></span>nel pr<span class=\"_ _2\"></span>esente<span class=\"_ _567\"> </span>documento di bilancio.<span class=\"_ _567\"> </span>c. <span class=\"_ _9\"> </span><span class=\"ff5 fc0\">Analisi di sensitivit\u00e0<span class=\"_ _567\"> </span></span>Poich\u00e9 la valutazione d\u2019impairment \u00e8 resa particolarmente complessa dall\u2019attuale<span class=\"_ _567\"> </span>contesto <span class=\"_ _3\"></span>macroeconomico <span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>mercato <span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>dalla <span class=\"_ _a\"></span>conseguente <span class=\"_ _3\"></span>difficolt\u00e0 <span class=\"_ _a\"></span>nella <span class=\"_ _3\"></span>formulazione<span class=\"_ _567\"> </span>di previsioni cir<span class=\"_ _2\"></span>ca la redditivit\u00e0 futura di lungo periodo, a supporto del test effettuato<span class=\"_ _567\"> </span>viene condotto un ulteriore \u201cstr<span class=\"_ _2\"></span>ess test\u201d ipotizzando il cambiamento dei principali<span class=\"_ _567\"> </span>parametri utilizzati nell\u2019ambito della procedura di impairment test.<span class=\"_ _567\"> </span>Nella tabella sottostante sono riepilogati gli scostamenti percentuali o in punti<span class=\"_ _567\"> </span>percentuali, degli assunti di base necessari a r<span class=\"_ _2\"></span>endere il valore r<span class=\"_ _2\"></span>ecuperabile pari al valore<span class=\"_ _567\"> </span>contabile dei Mezzi Propri Consolidati alla data di ef<span class=\"_ _2\"></span>fettuazione delle rilevazioni.<span class=\"_ _567\"> </span><table class=\"s w399 h1e5\" id=\"_6bbca175-7f4a-4494-a11d-703628642f9c\"><tr><td class=\"c n x304 y416a w394 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">CGU<span class=\"_ _567\"> </span></div></td><td class=\"c n xf7f y416a w333 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Modello<span class=\"_ _567\"> </span></div></td><td class=\"c n xf80 y416a w39a h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Base dati<span class=\"_ _567\"> </span></div></td><td class=\"c n xf81 y416a w39b h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">CAGR<span class=\"_ _567\"> </span></div></td><td class=\"c n xf82 y416a w39c h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Ke<span class=\"_ _567\"> </span></div></td><td class=\"c n xf83 y416a w337 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">g<span class=\"_ _567\"> </span></div></td><td class=\"c n xf84 y416a w338 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Flussi</div></td><td class=\"t m0 xf85 h27 y416b ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>er 1 </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 xf86 h27 y416c ff6 fs16 fc0 sc0 ls11 ws20f\">RWA<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 xf87 h27 y416c ff6 fs16 fc0 sc0 ls0 ws0\">Piano<span class=\"_ _567\"> </span></td><td class=\"t m0 xf85 h27 y416c ff6 fs16 fc0 sc0 ls0 ws0\">Ratio (**)<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 xf88 h28 y416d ff9 fs16 fc0 sc0 ls0 ws0\">Budget </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 xf89 h28 y416e ff9 fs16 fc0 sc0 ls0 ws0\">GRUPPO BANCO<span class=\"_ _567\"> </span></td><td class=\"t m0 xf8a h28 y416f ff9 fs16 fc0 sc0 ls0 ws0\">DDM<span class=\"_ _567\"> </span></td><td class=\"t m0 xf88 h28 y416e ff9 fs16 fc0 sc0 ls0 ws0\">2026 </td><td class=\"c n xf8b y4170 w256 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2,50%<span class=\"_ _567\"> </span></div></td><td class=\"c n xf8c y4170 w339 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10,21%<span class=\"_ _567\"> </span></div></td><td class=\"c n xf8d y4170 w39d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1,92%</div></td><td class=\"t m0 xf87 h28 y416e ff9 fs16 fc0 sc0 ls0 ws0\">Risultati </td><td class=\"t m0 xf85 h28 y416e ff9 fs16 fc0 sc0 ls0 ws0\">13,44% </td></tr><tr><td class=\"t m0 xf89 h28 y4171 ff9 fs16 fc0 sc0 ls0 ws0\">DESIO<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xf88 h28 y4171 ff9 fs16 fc0 sc0 ls0 ws0\">esteso al </td><td></td><td></td><td></td><td class=\"t m0 xf87 h28 y4171 ff9 fs16 fc0 sc0 ls0 ws0\">Netti<span class=\"_ _567\"> </span></td><td class=\"t m0 xf85 h28 y4171 ff9 fs16 fc0 sc0 ls0 ws0\">(**)<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 xf88 h28 y4172 ff9 fs16 fc0 sc0 ls0 ws0\">2030 (*)<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr></table>(*) Previsioni a 5 anni, appr<span class=\"_ _2\"></span>ovate dal Consiglio di Amministrazione in data 10 febbraio 2026, che sono state<span class=\"_ _567\"> </span>sviluppate dal management tenuto conto del budget 2026, sviluppato in coerenza con il Piano Industriale<span class=\"_ _567\"> </span>\u201cBeyond26\u201d (approvato dal Consiglio di Amministrazione di Banco Desio in data 24 novembr<span class=\"_ _2\"></span>e 2023), e delle<span class=\"_ _567\"> </span>pi\u00f9 recenti pr<span class=\"_ _2\"></span>evisioni disponibili circa lo scenario macroeconomico atteso al 2030.<span class=\"_ _567\"> </span>(**) Per il Gruppo Banco Desio \u00e8 stato considerato il capitale allocato target sull\u2019entit\u00e0 stimato (CET1 media<span class=\"_ _567\"> </span>5Y) anche al fine di presidiar<span class=\"_ _2\"></span>e la coerenza con il rispetto dei livelli minimi di CET1 a livello di Gruppo CRR<span class=\"_ _567\"> </span>10.3.1.3 La ricognizione dei potenziali trigger di impairment dei valori<span class=\"_ _567\"> </span>intangibili<span class=\"_ _567\"> </span>l portafoglio di asset under management e under administration<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019attivit\u00e0 <span class=\"_ _24\"> </span>immateriale <span class=\"_ _24\"></span>iscritta <span class=\"_ _24\"></span>\u00e8 <span class=\"_ _24\"></span>considerata <span class=\"_ _24\"></span>\u201ca <span class=\"_ _24\"></span>vita <span class=\"_ _24\"></span>definita\u201d, <span class=\"_ _24\"></span>pertanto, <span class=\"_ _24\"></span>sono <span class=\"_ _24\"></span>state <span class=\"_ _1d\"></span>effettuate<span class=\"_ _567\"> </span>analisi sui principali indicatori <span class=\"_ _b\"></span>del valore dell\u2019attivit\u00e0 medesima, comunque monitorati <span class=\"_ _b\"></span>in corso<span class=\"_ _567\"> </span>d\u2019esercizio <span class=\"_ _24\"> </span>(tra <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>essi, <span class=\"_ _1\"> </span>andamento <span class=\"_ _1\"> </span>delle <span class=\"_ _1\"> </span>masse, <span class=\"_ _1\"> </span>della <span class=\"_ _1\"> </span>redditivit\u00e0 <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>queste <span class=\"_ _1\"> </span>e <span class=\"_ _1\"> </span>del <span class=\"_ _1\"> </span>costo <span class=\"_ _1\"> </span>del<span class=\"_ _567\"> </span>capitale proprio). T<span class=\"_ _7d\"></span>ali analisi hanno avuto a riferimento la componente dell\u2019intangibile legata alla<span class=\"_ _567\"> </span>raccolta amministrata e gestita (Asset Under Administration, AuA e Asset under Management,<span class=\"_ _567\"> </span>AuM), <span class=\"_ _b\"></span>rappresentata dalla <span class=\"_ _b\"></span>capacit\u00e0 <span class=\"_ _b\"></span>dei <span class=\"_ _8\"></span>rapporti esistenti <span class=\"_ _b\"></span>alla <span class=\"_ _8\"></span>data di <span class=\"_ _b\"></span>acquisizione <span class=\"_ _8\"></span>di generare<span class=\"_ _567\"> </span>flussi <span class=\"_ _1d\"></span>reddituali <span class=\"_ _24\"></span>lungo <span class=\"_ _24\"></span>la <span class=\"_ _1d\"></span>vita <span class=\"_ _24\"> </span>utile <span class=\"_ _24\"> </span>residua <span class=\"_ _1d\"></span>di <span class=\"_ _24\"> </span>tali <span class=\"_ _24\"> </span>rapporti, <span class=\"_ _24\"></span>iscritta <span class=\"_ _24\"></span>in <span class=\"_ _1d\"></span>bilancio <span class=\"_ _24\"> </span>a <span class=\"_ _24\"> </span>seguito <span class=\"_ _24\"></span>delle<span class=\"_ _567\"> </span>operazioni di acquisizione avvenute nel tempo.<span class=\"_ _567\"> </span>Pi\u00f9 <span class=\"_ _2\"></span>precisamente <span class=\"_ _a\"></span>si tratta <span class=\"_ _a\"></span>del portafoglio <span class=\"_ _a\"></span>AuA <span class=\"_ _2\"></span>&amp; <span class=\"_ _2\"></span>AuM del <span class=\"_ _a\"></span>ramo <span class=\"_ _2\"></span>d\u2019azienda acquisito <span class=\"_ _a\"></span>dal <span class=\"_ _2\"></span>Gruppo<span class=\"_ _567\"> </span>BPER acquisito nel corso del 2023 <span class=\"_ _b\"></span>e del portafoglio AuA &amp; <span class=\"_ _b\"></span>AuM del ramo d\u2019azienda acquisito<span class=\"_ _567\"> </span>da Banca Popolare Puglia e Basilicata acquisito nel corso del 2024.<span class=\"_ _567\"> </span>Come indicato in precedenza, lo IAS 36 dispone che l\u2019impairment test non debba limitarsi ai soli<span class=\"_ _567\"> </span>flussi di cassa rivenienti dalle masse acquisite, ma <span class=\"_ _2\"></span>deve tenere conto dei flussi di cassa legati <span class=\"_ _2\"></span>a<span class=\"_ _567\"> </span>tutte <span class=\"_ _2\"></span>le masse <span class=\"_ _a\"></span>della CGU <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>riferimento, compr<span class=\"_ _2\"></span>endendo anche <span class=\"_ _a\"></span>i flussi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>cassa riferiti <span class=\"_ _a\"></span>al<span class=\"_ _b\"></span>le <span class=\"_ _2\"></span>masse<span class=\"_ _567\"> </span>generatesi successivamente alla valorizzazione iniziale delle attivit\u00e0 intangibili; a tale proposito<span class=\"_ _567\"> </span>si evidenzia che i volumi delle masse sottostanti alla valorizzazione delle attivit\u00e0 intangibili<span class=\"_ _567\"> </span>scritte in bilancio risultano ricomprese nelle masse complessive della CGU di riferimento che<span class=\"_ _567\"> </span>coincide con la legal entity Banco Desio.<span class=\"_ _567\"> </span>Pertanto, <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>luce <span class=\"_ _2\"></span>di quanto <span class=\"_ _a\"></span>sopra <span class=\"_ _2\"></span>riportato si <span class=\"_ _a\"></span>conferma <span class=\"_ _2\"></span>l\u2019assenza di <span class=\"_ _a\"></span>segnali di <span class=\"_ _a\"></span>perdita <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>valore<span class=\"_ _567\"> </span>per le attivit\u00e0 intangibili iscritte in bilancio e legate ai rapporti di Asset under Management e<span class=\"_ _567\"> </span>Asset under Administration.<table class=\"s w39e h1e6\" id=\"_d88a6e90-361f-4ce4-b0d1-8ab1902bca08\"><tr><td class=\"c n x304 y4173 w394 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">CGU<span class=\"_ _567\"> </span></div></td><td class=\"c n xf8e y4173 w39f h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Decremento in % dei Risultati Netti</div></td><td class=\"t m0 xf8f h27 y4174 ff6 fs16 fc0 sc0 ls0 ws0\">Incremento in punti per<span class=\"_ _2\"></span>centuali del </td></tr><tr><td></td><td class=\"t m0 xf90 h27 y4175 ff6 fs16 fc0 sc0 ls0 ws0\">futuri (RN)<span class=\"_ _567\"> </span></td><td class=\"t m0 xf8f h2c y4175 ffb fs16 fc0 sc0 ls0 ws0\">tasso di attualizzazione dei flussi di </td></tr><tr><td></td><td></td><td class=\"t m0 xf8f h27 y4176 ff6 fs16 fc0 sc0 ls0 ws0\">cassa futuri (FCFE)<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y4177 w3a0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Gruppo Banco Desio<span class=\"_ _567\"> </span></div></td><td class=\"c n xf91 y4177 w339 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">14,34%<span class=\"_ _567\"> </span></div></td><td class=\"c n xf92 y4177 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">163<span class=\"_ _567\"> </span></div></td></tr></table>I Core Deposits I \u201ccore deposits\u201d rappr<span class=\"_ _2\"></span>esentano un\u2019attivit\u00e0 immateriale legata alle relazioni con la clientela (\u201ccustomer related intangible\u201d), generalmente rilevata in aggr<span class=\"_ _2\"></span>egazioni in campo bancario. Il valore <span class=\"_ _2\"></span>di tale <span class=\"_ _a\"></span>intangibile \u00e8 <span class=\"_ _2\"></span>di fatto <span class=\"_ _2\"></span>riconducibile ai <span class=\"_ _2\"></span>benefici <span class=\"_ _2\"></span>futuri di <span class=\"_ _2\"></span>cui l\u2019acquir<span class=\"_ _2\"></span>ente delle <span class=\"_ _2\"></span>masse raccolte <span class=\"_ _1d\"></span>potr\u00e0 <span class=\"_ _1d\"></span>beneficiare <span class=\"_ _1d\"></span>grazie <span class=\"_ _1d\"></span>al <span class=\"_ _1d\"></span>fatto <span class=\"_ _24\"></span>che <span class=\"_ _1d\"></span>si <span class=\"_ _1d\"></span>tratta <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>una <span class=\"_ _1d\"></span>forma <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>raccolta <span class=\"_ _24\"></span>stabile <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>che presenta costi inferiori <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>quelli <span class=\"_ _b\"></span>di mercato. <span class=\"_ _b\"></span>In sostanza <span class=\"_ _b\"></span>l\u2019acquirente pu\u00f2 <span class=\"_ _b\"></span>disporre di <span class=\"_ _b\"></span>una massa di raccolta per la propria attivit\u00e0 cr<span class=\"_ _2\"></span>editizia e per investimenti il cui tasso di remunerazione \u00e8 inferiore ai tassi del mer<span class=\"_ _2\"></span>cato interbancario. L<span class=\"_ _a\"></span>\u2019attivit\u00e0 immateriale consiste nella valorizzazione di questo <span class=\"_ _2\"></span>margine <span class=\"_ _a\"></span>futuro <span class=\"_ _2\"></span>denominato <span class=\"_ _2\"></span>\u201cdeposit <span class=\"_ _2\"></span>premium\u201d, <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>rappresenta <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>\u00e8 correlato all\u2019evoluzione dei tassi di mer<span class=\"_ _2\"></span>cato e alla dinamica delle masse raccolte. T<span class=\"_ _3\"></span>ale attivit\u00e0 intangibile <span class=\"_ _b\"></span>\u00e8 stata rilevata <span class=\"_ _b\"></span>nel 2023 sempre nell\u2019ambito <span class=\"_ _b\"></span>dell\u2019acquisizione del ramo d\u2019azienda acquisito dal Gruppo BPER.<span class=\"_ _567\"> </span>Analogamente agli AuA e AuM, la verifica sulla tenuta del valore dei cor<span class=\"_ _2\"></span>e deposits \u00e8 avvenuta considerando le masse complessive della CGU di riferimento che coincide con la legal entity Banco Desio.<span class=\"_ _567\"> </span>Anche <span class=\"_ _a\"></span>in <span class=\"_ _2\"></span>questo <span class=\"_ _a\"></span>caso <span class=\"_ _a\"></span>non <span class=\"_ _2\"></span>sono <span class=\"_ _a\"></span>stati <span class=\"_ _2\"></span>individuati <span class=\"_ _a\"></span>indicatori <span class=\"_ _a\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _a\"></span>impairment <span class=\"_ _a\"></span>per <span class=\"_ _2\"></span>le <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _2\"></span>intangibili iscritte in bilancio e legate ai core deposits",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-723": {
   "value": "Sezione 10<span class=\"ff9\"> - Attivit\u00e0 immateriali - voce 100<span class=\"_ _567\"> </span></span>10.1 Attivit\u00e0 immateriali: composizione per tipologia di attivit\u00e0<span class=\"_ _567\"> </span><table class=\"s w36e h1e0\" id=\"_6b9d5426-5796-450a-bde0-1f97739f938c\"><tr><td class=\"t m0 x547 h27 y4112 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci<span class=\"_ _567\"> </span></td><td class=\"c n xe6f y4113 w2fe h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale 31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n xe70 y4113 w36f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _a\"></span>otale 31.12.2024 Riesposto<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n xe71 y4115 w370 h1b2\"><div class=\"t m0 x2a1 h2c y4114 ffb fs16 fc0 sc0 ls0 ws0\">Durata definita<span class=\"_ _567\"> </span></div></td><td class=\"c n xe72 y4115 w371 h1b2\"><div class=\"t m0 x2a1 h2c y4114 ffb fs16 fc0 sc0 ls0 ws0\">Durata indefinita<span class=\"_ _567\"> </span></div></td><td class=\"c n xe73 y4115 w372 h1b2\"><div class=\"t m0 x2a1 h2c y4114 ffb fs16 fc0 sc0 ls0 ws0\">Durata definita<span class=\"_ _567\"> </span></div></td><td class=\"c n xe74 y4115 w373 h1b2\"><div class=\"t m0 x2a1 h2c y4114 ffb fs16 fc0 sc0 ls0 ws0\">Durata indefinita<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4116 w374 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A.1 Avviamento<span class=\"_ _567\"> </span></div></td><td class=\"c n xe75 y4116 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe76 y4116 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15.322<span class=\"_ _567\"> </span></div></td><td class=\"c n xe77 y4116 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe78 y4116 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15.322<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3f0d w375 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.1.1 di pertinenza del gruppo<span class=\"_ _567\"> </span></div></td><td class=\"c n xe79 y3f0d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe7a y3f0d wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.322<span class=\"_ _567\"> </span></div></td><td class=\"c n xe7b y3f0d w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe7c y3f0d wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.322<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3f0e w376 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.1.2 di pertinenza di terzi<span class=\"_ _567\"> </span></div></td><td class=\"c n xe7d y3f0e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe7e y3f0e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe7f y3f0e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe80 y3f0e w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4117 w377 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A.2 Altre attivit\u00e0 immateriali<span class=\"_ _567\"> </span></div></td><td class=\"c n xe81 y4117 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">29.801<span class=\"_ _567\"> </span></div></td><td class=\"c n xe82 y4117 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe83 y4117 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">28.731<span class=\"_ _567\"> </span></div></td><td class=\"c n xe84 y4117 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3f10 w378 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: software<span class=\"_ _567\"> </span></div></td><td class=\"c n xe85 y3f10 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.707<span class=\"_ _567\"> </span></div></td><td class=\"c n x925 y3f10 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe86 y3f10 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.369<span class=\"_ _567\"> </span></div></td><td class=\"c n xe87 y3f10 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4118 w379 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A.2.1 Attivit\u00e0 valutate al costo:<span class=\"_ _567\"> </span></div></td><td class=\"c n xe88 y4118 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">29.801<span class=\"_ _567\"> </span></div></td><td class=\"c n xe89 y4118 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe8a y4118 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">28.731<span class=\"_ _567\"> </span></div></td><td class=\"c n xe8b y4118 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4119 w37a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Attivit\u00e0 immateriali generate internamente<span class=\"_ _567\"> </span></div></td><td class=\"c n xe8c y4119 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe8d y4119 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe8e y4119 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe8f y4119 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y411a w37b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Altre attivit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n xe90 y411a wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">29.801<span class=\"_ _567\"> </span></div></td><td class=\"c n x925 y411a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe91 y411a wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">28.731<span class=\"_ _567\"> </span></div></td><td class=\"c n x927 y411a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y411b w37c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A.2.2 Attivit\u00e0 valutate al fair value:<span class=\"_ _567\"> </span></div></td><td class=\"c n xe92 y411b w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe93 y411b w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe94 y411b w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x895 y411b w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y411c w37a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Attivit\u00e0 immateriali generate internamente<span class=\"_ _567\"> </span></div></td><td class=\"c n xe8c y411c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe8d y411c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe8e y411c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe8f y411c w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y411d w37b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Altre attivit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n xe95 y411d w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe96 y411d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe97 y411d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe98 y411d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n xe81 y3de2 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">29.801<span class=\"_ _567\"> </span></div></td><td class=\"c n xe99 y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15.322<span class=\"_ _567\"> </span></div></td><td class=\"c n xe8a y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">28.731<span class=\"_ _567\"> </span></div></td><td class=\"c n xe9a y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15.322<span class=\"_ _567\"> </span></div></td></tr></table>Gli <span class=\"_ _3\"></span>avviamenti <span class=\"_ _a\"></span>iscritti <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>bilancio, <span class=\"_ _a\"></span>in <span class=\"_ _3\"></span>quanto <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>vita <span class=\"_ _a\"></span>utile <span class=\"_ _3\"></span>indefinita, <span class=\"_ _a\"></span>non <span class=\"_ _a\"></span>sono <span class=\"_ _a\"></span>oggetto <span class=\"_ _a\"></span>di <span class=\"_ _3\"></span>sistematico<span class=\"_ _567\"> </span> ammortamento ma sottoposti ad impairment test almeno una volta all\u2019anno ed in particolare ai<span class=\"_ _567\"> </span> fini <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>redazione <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>bilancio <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>comunque <span class=\"_ _8\"></span>tutte le <span class=\"_ _8\"></span>volte che <span class=\"_ _8\"></span>si manifestano <span class=\"_ _8\"></span>cir<span class=\"_ _2\"></span>costanze <span class=\"_ _b\"></span>che<span class=\"_ _567\"> </span> facciano preveder<span class=\"_ _2\"></span>e una riduzione di valore (cfr<span class=\"_ _3\"></span>. il successivo paragrafo \u201cAnalisi dei trigger event<span class=\"_ _567\"> </span> per il test di impairment sull\u2019avviamento\u201d).<span class=\"_ _567\"> </span> Le altre attivit\u00e0 immateriali sono ammortizzate in modo linear<span class=\"_ _2\"></span>e in ragione della loro vita utile,<span class=\"_ _567\"> </span> che per le indennit\u00e0 di abbandono locali \u00e8 stimata pari alla durata del contratto di locazione, per<span class=\"_ _567\"> </span> il software connesso alle macchine \u00e8 pari a 4 anni e per il softwar<span class=\"_ _2\"></span>e applicativo \u00e8 di 4 o 5 anni in<span class=\"_ _567\"> </span> ragione della vita utile ulteriormente specificata all\u2019interno della classe di attivit\u00e0.<span class=\"_ _567\"> </span>La <span class=\"_ _24\"> </span>sottovoce <span class=\"_ _1\"> </span>A.2.1 <span class=\"_ _1\"> </span>b) <span class=\"_ _24\"> </span>\u201caltre <span class=\"_ _1\"> </span>attivit\u00e0\u201d <span class=\"_ _24\"> </span>ricomprende <span class=\"_ _24\"> </span>gl<span class=\"_ _b\"></span>i <span class=\"_ _24\"> </span>intangible <span class=\"_ _1\"> </span>identificati <span class=\"_ _1\"> </span>nell\u2019ambito <span class=\"_ _24\"> </span>del<span class=\"_ _567\"> </span>processo di Pur<span class=\"_ _2\"></span>chase Price Allocation del prezzo pagato a fronte di operazioni di Business<span class=\"_ _567\"> </span>Combination. <span class=\"_ _8\"></span>L<span class=\"_ _a\"></span>\u2019IFRS <span class=\"_ _8\"></span>3 <span class=\"_ _8\"></span>prevede <span class=\"_ _b\"></span>infatti <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>l\u2019acquisizione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>Business <span class=\"_ _8\"></span>Combination <span class=\"_ _8\"></span>debba<span class=\"_ _567\"> </span>essere contabilizzata usando il pur<span class=\"_ _2\"></span>chase method e che il prezzo pagato sia allocato alle attivit\u00e0<span class=\"_ _567\"> </span>acquisite e alle <span class=\"_ _b\"></span>passivit\u00e0 assunte misurate <span class=\"_ _b\"></span>ai loro rispettivi fair <span class=\"_ _b\"></span>value. Gli <span class=\"_ _b\"></span>intangible identificati,<span class=\"_ _567\"> </span>che esprimono il <span class=\"_ _2\"></span>valore delle <span class=\"_ _2\"></span>relazioni acquisite, sono <span class=\"_ _2\"></span>ammortizzati lungo la durata <span class=\"_ _2\"></span>stimata del<span class=\"_ _567\"> </span>loro beneficio.<span class=\"_ _567\"> </span>10.2 Attivit\u00e0 immateriali: variazioni annue<span class=\"_ _567\"> </span><table class=\"s w37d h1e1\" id=\"_4ffff396-77ce-4853-b589-5dc72807348e\"><tr><td></td><td></td><td class=\"t m0 xe9b h27 y411e ff6 fs16 fc0 sc0 ls0 ws0\">Altre attivit\u00e0 immateriali: </td><td></td><td class=\"t m0 xe9c h27 y411f ff6 fs16 fc0 sc0 ls0 ws0\">Altre attivit\u00e0 immateriali: altr<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 xe9d h27 y4120 ff6 fs16 fc0 sc0 ls0 ws0\">Avviamento<span class=\"_ _567\"> </span></td><td class=\"t m0 x3dd h27 y4121 ff6 fs16 fc0 sc0 ls0 ws0\">generate internamente<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 xe9e h27 y4120 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"c n xe9f y4122 w37e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">def<span class=\"_ _567\"> </span></div></td><td class=\"c n xea0 y4122 w37f h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">indef<span class=\"_ _567\"> </span></div></td><td class=\"c n xea1 y4122 w37e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">def<span class=\"_ _567\"> </span></div></td><td class=\"c n xea2 y4122 w37f h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">indef<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x304 y4123 w380 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">A. Esistenze iniziali *<span class=\"_ _567\"> </span></div></td><td class=\"c n xea3 y4123 w2a9 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">35.963<span class=\"_ _567\"> </span></div></td><td class=\"c n xea4 y4123 w191 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xea5 y4123 w18f h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xea6 y4123 w250 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">62.983<span class=\"_ _567\"> </span></div></td><td class=\"c n xea7 y4123 w18f h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xea8 y4123 w250 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">98.946<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xea9 y4124 w34d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.1 Riduzioni di valore totali nette<span class=\"_ _567\"> </span></div></td><td class=\"c n xeaa y4124 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">20.641<span class=\"_ _567\"> </span></div></td><td class=\"c n xeab y4124 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeac y4124 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xead y4124 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">34.252<span class=\"_ _567\"> </span></div></td><td class=\"c n xeae y4124 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeaf y4124 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">54.893<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xea9 y4125 w381 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">A.2 Esistenze iniziali nette<span class=\"_ _567\"> </span></div></td><td class=\"c n xeb0 y4126 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15.322<span class=\"_ _567\"> </span></div></td><td class=\"c n xeb1 y4125 w178 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeb2 y4125 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeb3 y4126 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">28.731<span class=\"_ _567\"> </span></div></td><td class=\"c n xeb4 y4125 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeb5 y4126 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">44.053<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4127 w325 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. Aumenti<span class=\"_ _567\"> </span></div></td><td class=\"c n xeb6 y4127 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeb7 y4127 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeb8 y4127 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeb9 y4127 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.674<span class=\"_ _567\"> </span></div></td><td class=\"c n xeba y4127 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xebb y4127 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.674<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xea9 y4128 w326 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.1 Acquisti<span class=\"_ _567\"> </span></div></td><td class=\"c n xebc y4128 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xebd y4128 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xebe y4128 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xebf y4128 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.674<span class=\"_ _567\"> </span></div></td><td class=\"c n xec0 y4128 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xec1 y4128 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.674<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xea9 y4129 w382 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.2 Incrementi di attivit\u00e0 immateriali interne<span class=\"_ _567\"> </span></div></td><td class=\"c n xec2 y4129 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xec3 y4129 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xec4 y4129 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xec5 y4129 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xec6 y4129 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xec7 y4129 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xea9 y412a w327 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.3 Riprese di valor<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></div></td><td class=\"c n xec8 y412a w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xec9 y412a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeca y412a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xecb y412a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xecc y412a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xecd y412a w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xea9 y412b w365 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.4 V<span class=\"_ _2\"></span>ariazioni positive di fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n xece y412b w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xecf y412b w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xed0 y412b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xed1 y412b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xed2 y412b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xed3 y412b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xed4 y412c w383 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a patrimonio netto<span class=\"_ _567\"> </span></div></td><td class=\"c n xed5 y412c w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xed6 y412c w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xed7 y412c w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xed8 y412c w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xed9 y412c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeda y412c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xed4 y412d w384 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a conto economico<span class=\"_ _567\"> </span></div></td><td class=\"c n xedb y412d w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xedc y412d w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xedd y412d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xede y412d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xedf y412d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xee0 y412d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xea9 y412e w353 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.5 Differ<span class=\"_ _2\"></span>enze di cambio positive<span class=\"_ _567\"> </span></div></td><td class=\"c n xee1 y412e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xee2 y412e w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xee3 y412e w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xee4 y412e w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xee5 y412e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xee6 y412e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xea9 y412f w329 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.6 Altre variazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xee7 y412f w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xee8 y412f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xee9 y412f w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeea y412f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeeb y412f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeec y412f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4130 w32a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">C. Diminuzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xeed y4130 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeee y4130 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeef y4130 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xef0 y4130 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.604<span class=\"_ _567\"> </span></div></td><td class=\"c n xef1 y4130 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xef2 y4130 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.604<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xea9 y4131 w32b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.1 V<span class=\"_ _2\"></span>endite<span class=\"_ _567\"> </span></div></td><td class=\"c n xef3 y4131 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xef4 y4131 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xef5 y4131 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xef6 y4131 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xef7 y4131 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xef8 y4131 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xef9 y4132 w385 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui operazioni di aggregazione aziendale<span class=\"_ _567\"> </span></div></td><td class=\"c n xefa y4132 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xefb y4132 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xefc y4132 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xefd y4132 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xefe y4132 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeff y4132 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xea9 y4134 w32c h1b3\"><div class=\"t m0 x2a1 h9f y4133 ff10 fs16 fc0 sc0 ls0 ws0\">C.2 Rettifiche di valore<span class=\"_ _567\"> </span></div></td><td class=\"c n xf00 y4134 w100 h19c\"><div class=\"t m0 x2a1 h9f y4133 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf01 y4134 w178 h19c\"><div class=\"t m0 x2a1 h9f y4133 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf02 y4134 w179 h19c\"><div class=\"t m0 x2a1 h9f y4133 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf03 y4134 wd3 h19c\"><div class=\"t m0 x2a1 h9f y4133 ff7 fs16 fc0 sc0 ls0 ws0\">5.604<span class=\"_ _567\"> </span></div></td><td class=\"c n xf04 y4134 w100 h19c\"><div class=\"t m0 x2a1 h9f y4133 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf05 y4134 wc1 h19c\"><div class=\"t m0 x2a1 h9f y4133 ff7 fs16 fc0 sc0 ls0 ws0\">5.604<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xef9 y4135 w386 h19c\"><div class=\"t m0 x2a1 h9f y4133 ff9 fs16 fc0 sc0 ls0 ws0\">Ammortamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n xf06 y4135 w261 h19c\"><div class=\"t m0 x2a1 h9f y4133 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xf07 y4135 w100 h19c\"><div class=\"t m0 x2a1 h9f y4133 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf08 y4135 w100 h19c\"><div class=\"t m0 x2a1 h9f y4133 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf09 y4135 wd3 h19c\"><div class=\"t m0 x2a1 h9f y4133 ff7 fs16 fc0 sc0 ls0 ws0\">5.604<span class=\"_ _567\"> </span></div></td><td class=\"c n xf0a y4135 w100 h19c\"><div class=\"t m0 x2a1 h9f y4133 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf0b y4135 wc1 h19c\"><div class=\"t m0 x2a1 h9f y4133 ff7 fs16 fc0 sc0 ls0 ws0\">5.604<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xef9 y4136 w387 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Svalutazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xf0c y4136 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf0d y4136 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf0e y4136 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf0f y4136 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf10 y4136 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf11 y4136 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xef9 y4137 w388 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">+ patrimonio netto<span class=\"_ _567\"> </span></div></td><td class=\"c n xf12 y4137 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xf13 y4137 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf14 y4137 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf15 y4137 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf16 y4137 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf17 y4137 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xef9 y405f w389 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ conto economico<span class=\"_ _567\"> </span></div></td><td class=\"c n xf18 y405f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf19 y405f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf1a y405f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf1b y405f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf1c y405f w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf1d y405f w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xea9 y4138 w38a h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.3 V<span class=\"_ _2\"></span>ariazioni negative di fair value:<span class=\"_ _567\"> </span></div></td><td class=\"c n xf1e y4138 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xec3 y4138 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xec4 y4138 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xec5 y4138 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xec6 y4138 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xec7 y4138 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xef9 y4139 w383 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a patrimonio netto<span class=\"_ _567\"> </span></div></td><td class=\"c n xf1f y4139 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xf20 y4139 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf21 y4139 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf22 y4139 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf23 y4139 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf24 y4139 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xef9 y3f9a w384 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a conto economico<span class=\"_ _567\"> </span></div></td><td class=\"c n xf25 y3f9a w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n xf26 y3f9a w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf27 y3f9a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf28 y3f9a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf29 y3f9a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf2a y3f9a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xea9 y413a w38b h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.4 T<span class=\"_ _a\"></span>rasferimenti alle attivit\u00e0 non correnti in via di dismissione<span class=\"_ _567\"> </span></div></td><td class=\"c n xf2b y413a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf2c y413a w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf2d y413a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf2e y413a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf2f y413a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf30 y413a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xea9 y413b w359 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.5 Differ<span class=\"_ _2\"></span>enze di cambio negative<span class=\"_ _567\"> </span></div></td><td class=\"c n xf31 y413b w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf32 y413b w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf33 y413b w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf34 y413b w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf35 y413b w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf36 y413b w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xea9 y413c w35d h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.6 Altre variazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xee7 y413c w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xee8 y413c w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xee9 y413c w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeea y413c w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeeb y413c w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeec y413c w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y413d w35e h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">D. Rimanenze finali nette<span class=\"_ _567\"> </span></div></td><td class=\"c n xf37 y413d w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15.322<span class=\"_ _567\"> </span></div></td><td class=\"c n xf38 y413d w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf39 y413d w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf3a y413d w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">29.801<span class=\"_ _567\"> </span></div></td><td class=\"c n xf3b y413d w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf3c y413d w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">45.123<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xea9 y3ec9 w38c h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">D.1 Rettifiche di valori totali nette<span class=\"_ _567\"> </span></div></td><td class=\"c n xf3d y3ec9 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">20.641<span class=\"_ _567\"> </span></div></td><td class=\"c n xf3e y3ec9 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf3f y3ec9 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf40 y3ec9 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">39.856<span class=\"_ _567\"> </span></div></td><td class=\"c n xf41 y3ec9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf42 y3ec9 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">60.497<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y413e w10e h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">E. Rimanenze finali lorde<span class=\"_ _567\"> </span></div></td><td class=\"c n xf43 y413e w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">39.963<span class=\"_ _567\"> </span></div></td><td class=\"c n xf44 y413e w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf45 y413e w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf46 y413e w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">69.657<span class=\"_ _567\"> </span></div></td><td class=\"c n xf47 y413e w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf48 y413e w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">105.620<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w38d h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">F<span class=\"_ _7d\"></span>. V<span class=\"_ _2\"></span>alutazione al costo<span class=\"_ _567\"> </span></div></td><td class=\"c n xf49 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf4a y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf4b y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf4c y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf4d y3de2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf4e y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table>Legenda:<span class=\"_ _567\"> </span>DEF: a durata definita<span class=\"_ _567\"> </span>INDEF: a durata indefinita<span class=\"_ _567\"> </span>*I saldi delle esistenze iniziali sono strati oggetto di riesposizione a seguito del completamento della Purchase Price Allocation (PP<span class=\"_ _a\"></span>A) connessa all\u2019acquisizione del ramo sportelli di Banca Popolare Puglia e Basilicata realizzata il 7 dicembr<span class=\"_ _2\"></span>e 2024.<span class=\"_ _567\"> </span>10.3 Altre informazioni<span class=\"_ _567\"> </span>Si segnala che a fine esercizio non sono pr<span class=\"_ _2\"></span>esenti impegni per l\u2019acquisto di attivit\u00e0 immateriali.<span class=\"_ _567\"> </span>10.3.1 Informazioni sulle attivit\u00e0 intangibili e sull\u2019avviamento<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019applicazione del principio contabile IFRS 3 Aggregazioni aziendali nella contabilizzazione<span class=\"_ _567\"> </span>delle <span class=\"_ _8\"></span>operazioni <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>acquisizione <span class=\"_ _8\"></span>pu\u00f2 <span class=\"_ _8\"></span>comportare <span class=\"_ _8\"></span>l\u2019iscrizione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>nuove <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>immateriali <span class=\"_ _1d\"></span>e <span class=\"_ _8\"></span>la<span class=\"_ _567\"> </span>rilevazione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>avviamenti. Nel <span class=\"_ _a\"></span>caso <span class=\"_ _2\"></span>di Banco <span class=\"_ _a\"></span>Desio, le <span class=\"_ _a\"></span>operazioni di <span class=\"_ _a\"></span>acquisizione r<span class=\"_ _2\"></span>ealizzate <span class=\"_ _2\"></span>negli<span class=\"_ _567\"> </span>anni hanno comportato la rilevazione di importi a titolo di avviamento e, pi\u00f9 recentemente, a<span class=\"_ _567\"> </span>titolo di attivit\u00e0 immateriali.<span class=\"_ _567\"> </span>Nel prospetto che segue sono sintetizzati i valori delle attivit\u00e0 intangibili e dell\u2019avviamento<span class=\"_ _567\"> </span>iscritti nel bilancio consolidato con la relativa dinamica nel corso dell\u2019eser<span class=\"_ _2\"></span>cizio, suddivisi per Cash<span class=\"_ _567\"> </span>Generating Unit (CGU), che rappresentano le aggr<span class=\"_ _2\"></span>egazioni di attivit\u00e0 al cui livello devono essere<span class=\"_ _567\"> </span>effettuati <span class=\"_ _2\"></span>gli impairment test <span class=\"_ _2\"></span>delle attivit\u00e0 <span class=\"_ _2\"></span>intangibili per <span class=\"_ _2\"></span>la verifica del <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>recuperabile. Nel<span class=\"_ _567\"> </span>caso del Gruppo Banco Desio le CGU coincidono con le singole legal entity<span class=\"_ _a\"></span>.<span class=\"_ _567\"> </span><table class=\"s w38e h1e2\" id=\"_cef2f84f-2ea1-47d6-9cc5-12443b19c619\"><tr><td class=\"t m0 x547 hd y413f ff2 fs1 fc0 sc0 ls0 ws0\">(Euro/000)<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y4140 w38f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">CGU / legal entity<span class=\"_ _567\"> </span></div></td><td class=\"c n xf4f y4140 w390 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Bilancio 2024<span class=\"_ _567\"> </span></div></td><td class=\"c n xf50 y4140 w391 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Ammortamento<span class=\"_ _567\"> </span></div></td><td class=\"c n xf51 y4140 w392 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifica di</div></td><td class=\"t m0 xf52 h27 y4141 ff6 fs16 fc0 sc0 ls0 ws0\">Bilancio 2025<span class=\"_ _567\"> </span></td></tr><tr><td></td><td class=\"t m0 xf53 h27 y4142 ff6 fs16 fc0 sc0 ls0 ws0\">riesposto<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xf54 h27 y4142 ff6 fs16 fc0 sc0 ls0 ws0\">valore<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"t m0 x547 h27 y4143 ff6 fs16 fc0 sc0 ls0 ws0\">Banco di Desio e della Brianza<span class=\"_ _567\"> </span></td><td></td><td class=\"c n xf55 y4144 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.479<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xf56 y4144 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">28.913<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"t m0 xf57 h27 y4145 ff6 fs16 fc0 sc0 ls0 ws0\">30.392<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 xf58 h28 y4146 ff9 fs16 fc0 sc0 ls0 ws0\">Avviamento </td><td class=\"t m0 xf59 h28 y4147 ff9 fs16 fc0 sc0 ls0 ws0\">9.796<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 xf5a h28 y4146 ff9 fs16 fc0 sc0 ls0 ws0\">9.796<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 xf58 h28 y4148 ff9 fs16 fc0 sc0 ls0 ws0\">Intangibile AuA<span class=\"_ _567\"> </span></td><td class=\"t m0 xf5b h28 y4149 ff9 fs16 fc0 sc0 ls0 ws0\">393<span class=\"_ _567\"> </span></td><td class=\"c n xf5c y414a w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">30<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xf5d y414a w195 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">363<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xf58 h28 y414b ff9 fs16 fc0 sc0 ls0 ws0\">Intangibile AuM<span class=\"_ _567\"> </span></td><td class=\"t m0 xf59 h28 y414c ff9 fs16 fc0 sc0 ls0 ws0\">7.579<span class=\"_ _567\"> </span></td><td class=\"c n xf5e y414d wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">553<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xf5f y414d w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">7.026<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xf58 h28 y414e ff9 fs16 fc0 sc0 ls0 ws0\">Intangibile Core Deposits<span class=\"_ _567\"> </span></td><td class=\"t m0 xf60 h28 y414f ff9 fs16 fc0 sc0 ls0 ws0\">12.624<span class=\"_ _567\"> </span></td><td class=\"c n xf5e y4150 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">896<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xf61 y4150 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">11.728<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y4151 ff6 fs16 fc0 sc0 ls0 ws0\">Fides<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 xf62 h27 y4151 ff6 fs16 fc0 sc0 ls0 ws0\">5.526<span class=\"_ _567\"> </span></td></tr><tr><td></td><td class=\"t m0 xf63 h27 y4152 ff6 fs16 fc0 sc0 ls0 ws0\">5.526<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 xf58 h28 y4153 ff9 fs16 fc0 sc0 ls0 ws0\">Avviamento </td><td class=\"t m0 xf59 h28 y4154 ff9 fs16 fc0 sc0 ls0 ws0\">5.526<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 xf5a h28 y4153 ff9 fs16 fc0 sc0 ls0 ws0\">5.526<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 x547 h27 y4155 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale Gruppo Banco Desio<span class=\"_ _567\"> </span></td><td></td><td class=\"c n xf55 y4156 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.479<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xf56 y4156 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">34.439<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"t m0 xf57 h27 y4157 ff6 fs16 fc0 sc0 ls0 ws0\">35.918<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr></table><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs8e4\">Le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>intangibili <span class=\"_ _8\"></span>a <span class=\"_ _1d\"></span>vita <span class=\"_ _8\"></span>definita <span class=\"_ _1d\"></span>rilevate <span class=\"_ _8\"></span>fanno <span class=\"_ _1d\"></span>riferimento <span class=\"_ _1d\"></span>ai <span class=\"_ _8\"></span>rapporti <span class=\"_ _1d\"></span>con <span class=\"_ _8\"></span>la <span class=\"_ _1d\"></span>clientela <span class=\"_ _8\"></span>e <span class=\"_ _1d\"></span>si </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsca gs8e5\">riferiscono alla valorizzazione della raccolta amministrata (Asset Under Administration, AuA) e </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd9 gs8e6\">gestita (Asset Under Management, AuM) e dei Core Deposits. A fr<span class=\"_ _2\"></span>onte delle attivit\u00e0 immateriali </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs8e7\">a <span class=\"_ _2\"></span>vita <span class=\"_ _2\"></span>utile definita, <span class=\"_ _a\"></span>si \u00e8 <span class=\"_ _a\"></span>provveduto <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>imputare <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>economico la <span class=\"_ _a\"></span>quota di <span class=\"_ _a\"></span>ammortamento </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs8e8\">di <span class=\"_ _b\"></span>competenza <span class=\"_ _b\"></span>dell\u2019anno <span class=\"_ _b\"></span>(incluso <span class=\"_ _8\"></span>nella voce <span class=\"_ _8\"></span>\u201c220. <span class=\"_ _b\"></span>Rettifiche/riprese di <span class=\"_ _8\"></span>valor<span class=\"_ _2\"></span>e <span class=\"_ _b\"></span>nette <span class=\"_ _8\"></span>su attivit\u00e0 </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws4 gs8e9\">immateriali\u201d) per un ammontare complessivo pari a 1.479 migliaia di eur<span class=\"_ _2\"></span>o al lordo dell\u2019effetto </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs8ea\">fiscale. </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2fa gs8eb\">In base al principio IAS 36 Riduzione di valore delle attivit\u00e0, devono esser<span class=\"_ _2\"></span>e sottoposte </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs8ec\">annualmente  ad  impairment  test  per  verificar<span class=\"_ _2\"></span>e  la  recuperabilit\u00e0 <span class=\"_ _38\"> </span>del  valore  sia <span class=\"_ _38\"> </span>le  attivit\u00e0 </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs8ed\">immateriali a <span class=\"_ _b\"></span>vita <span class=\"_ _b\"></span>utile indefinita <span class=\"_ _b\"></span>sia <span class=\"_ _b\"></span>l\u2019avviamento. Inoltre, per <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>attivit\u00e0 immateriali <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>vita utile </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs8ee\">definita <span class=\"_ _1d\"></span>l\u2019impairment <span class=\"_ _1d\"></span>test <span class=\"_ _24\"></span>deve <span class=\"_ _1d\"></span>essere <span class=\"_ _8\"></span>svolto <span class=\"_ _24\"></span>quando <span class=\"_ _1d\"></span>sia <span class=\"_ _1d\"></span>rilevata <span class=\"_ _24\"></span>la <span class=\"_ _1d\"></span>presenza <span class=\"_ _8\"></span>di <span class=\"_ _24\"></span>indicatori <span class=\"_ _1d\"></span>di </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15f gs8ef\">perdita. Il valor<span class=\"_ _2\"></span>e recuperabile \u00e8 rappresentato dal maggior<span class=\"_ _2\"></span>e tra il V<span class=\"_ _2\"></span>alore d\u2019Uso ed il Fair value, </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs8f0\">al netto dei costi di vendita. </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs8f1\">Ai <span class=\"_ _b\"></span>fini <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>determinazione <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>V<span class=\"_ _a\"></span>alore <span class=\"_ _8\"></span>d\u2019Uso <span class=\"_ _b\"></span>degli <span class=\"_ _8\"></span>intangibili <span class=\"_ _8\"></span>soggetti <span class=\"_ _b\"></span>ad <span class=\"_ _8\"></span>impairment <span class=\"_ _b\"></span>test, <span class=\"_ _8\"></span>lo </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs8f2\">IAS <span class=\"_ _8\"></span>36 <span class=\"_ _b\"></span>d<span class=\"_ _b\"></span>ispone <span class=\"_ _8\"></span>che <span class=\"_ _b\"></span>si <span class=\"_ _8\"></span>debba <span class=\"_ _8\"></span>fare <span class=\"_ _8\"></span>riferimento <span class=\"_ _b\"></span>ai <span class=\"_ _8\"></span>flussi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>cassa <span class=\"_ _8\"></span>r<span class=\"_ _2\"></span>elativi <span class=\"_ _8\"></span>all\u2019intangibile <span class=\"_ _8\"></span>nelle <span class=\"_ _8\"></span>sue </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs8f3\">condizioni <span class=\"_ _8\"></span>correnti <span class=\"_ _8\"></span>(alla <span class=\"_ _1d\"></span>data <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>impairment <span class=\"_ _1d\"></span>test), <span class=\"_ _8\"></span>senza <span class=\"_ _1d\"></span>distinzione <span class=\"_ _1d\"></span>tra <span class=\"_ _8\"></span>i <span class=\"_ _1d\"></span>flussi <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>cassa <span class=\"_ _1d\"></span>riferiti </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs8f4\">all\u2019asset originariamente <span class=\"_ _2\"></span>rilevato in <span class=\"_ _2\"></span>sede <span class=\"_ _2\"></span>di applicazione <span class=\"_ _2\"></span>dell\u2019IFRS 3 <span class=\"_ _2\"></span>e quelli <span class=\"_ _2\"></span>relativi <span class=\"_ _2\"></span>agli asset <span class=\"_ _2\"></span>in </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs8f5\">essere al momento dell\u2019impairment test; questo in <span class=\"_ _b\"></span>quanto risulterebbe difficile, specie in caso </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs8f6\">di operazioni <span class=\"_ _2\"></span>straordinarie tra <span class=\"_ _2\"></span>business o modifiche dell\u2019asset <span class=\"_ _2\"></span>a seguito di <span class=\"_ _2\"></span>significativi turnover </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs8f7\">delle <span class=\"_ _8\"></span>masse, <span class=\"_ _8\"></span>dei <span class=\"_ _1d\"></span>clienti, <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>contratti, <span class=\"_ _1d\"></span>ecc., <span class=\"_ _8\"></span>distinguere <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>flussi <span class=\"_ _8\"></span>riferiti <span class=\"_ _1d\"></span>all\u2019asset <span class=\"_ _8\"></span>originario <span class=\"_ _8\"></span>dagl<span class=\"_ _b\"></span>i </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs8f8\">altri.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs8f9\">T<span class=\"_ _3\"></span>ale <span class=\"_ _9\"> </span>concetto <span class=\"_ _9\"> </span>\u00e8 <span class=\"_ _1\"> </span>replicabile <span class=\"_ _9\"> </span>anche <span class=\"_ _9\"> </span>per <span class=\"_ _1\"> </span>la <span class=\"_ _9\"> </span>determinazione, <span class=\"_ _9\"> </span>ai <span class=\"_ _9\"> </span>fini <span class=\"_ _9\"> </span>dell\u2019impairment <span class=\"_ _1\"> </span>test <span class=\"_ _9\"> </span>degli </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs8fa\">avviamenti, <span class=\"_ _24\"></span>del <span class=\"_ _24\"></span>V<span class=\"_ _a\"></span>alore <span class=\"_ _24\"></span>d\u2019Uso <span class=\"_ _24\"></span>delle <span class=\"_ _24\"></span>CGU, <span class=\"_ _24\"></span>i <span class=\"_ _24\"></span>cui <span class=\"_ _1d\"></span>flussi <span class=\"_ _24\"> </span>di <span class=\"_ _24\"> </span>cassa <span class=\"_ _24\"> </span>devono <span class=\"_ _24\"> </span>essere <span class=\"_ _24\"></span>considerati <span class=\"_ _24\"></span>con </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd9 gs8fb\">riferimento a tutte le attivit\u00e0 e passivit\u00e0 comprese nella CGU e non solo per le attivit\u00e0 e passivit\u00e0 </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs8fc\">a fronte delle quali \u00e8 stato rilevato un avviamento in sede di applicazione dell\u2019IFRS 3. </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws183 gs8fd\">Ai sensi dello IAS 36 il valore r<span class=\"_ _2\"></span>ecuperabile \u00e8 rappresentato dal maggiore tra il V<span class=\"_ _a\"></span>alore d\u2019Uso ed il </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws16f gs8fe\">Fair V<span class=\"_ _a\"></span>alue, al net<span class=\"_ _b\"></span>to dei costi di vendita. Anche con riferimento agli impairment test alla data di </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs8ff\">riferimento, come <span class=\"_ _2\"></span>gi\u00e0 avvenuto <span class=\"_ _2\"></span>per i <span class=\"_ _2\"></span>precedenti <span class=\"_ _2\"></span>esercizi, <span class=\"_ _2\"></span>ai fini <span class=\"_ _2\"></span>della determinazione <span class=\"_ _2\"></span>del valore </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs900\">recuperabile <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>fatto <span class=\"_ _8\"></span>riferimento <span class=\"_ _1d\"></span>al <span class=\"_ _8\"></span>V<span class=\"_ _2\"></span>alore <span class=\"_ _8\"></span>d\u2019Uso <span class=\"_ _8\"></span>che <span class=\"_ _1d\"></span>rappresenta <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>attuale <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>flussi </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs901\">finanziari netti futuri ricavabili dall\u2019attivit\u00e0 (o business) oggetto di valutazione.<span class=\"_ _567\"> </span> </div>10.3.1.1 Il test di impairment dell\u2019avviamento<span class=\"_ _567\"> </span>Secondo le disposizioni dello IAS 36 e tenuto conto delle indicazioni richiamate dal documento<span class=\"_ _567\"> </span>congiunto Banca d\u2019Italia/Consob/Isvap del 3 marzo 2010, si riporta di seguito l\u2019informativa<span class=\"_ _567\"> </span>relativa al test di impairment ef<span class=\"_ _2\"></span>fettuato sulle Cash Generating Unit (CGU).<span class=\"_ _567\"> </span>Il <span class=\"_ _24\"></span>processo <span class=\"_ _24\"></span>di <span class=\"_ _24\"></span>impairment <span class=\"_ _24\"> </span>\u00e8 <span class=\"_ _24\"> </span>finalizzato <span class=\"_ _24\"> </span>a <span class=\"_ _1\"> </span>verificare <span class=\"_ _1d\"></span>che <span class=\"_ _1\"> </span>il <span class=\"_ _24\"></span>valore <span class=\"_ _1d\"></span>contabile <span class=\"_ _1\"> </span>(carrying <span class=\"_ _24\"> </span>amount)<span class=\"_ _567\"> </span>delle CGU non sia superiore al r<span class=\"_ _2\"></span>elativo valore recuperabile (r<span class=\"_ _2\"></span>ecoverable amount), inteso come<span class=\"_ _567\"> </span>il maggiore fra il valor<span class=\"_ _2\"></span>e ritraibile dall\u2019uso continuato (value in use, o valore d\u2019uso) e il possibile<span class=\"_ _567\"> </span>prezzo di cessione sul mer<span class=\"_ _2\"></span>cato (fair value al netto dei costi di vendita, o valore di scambio) della<span class=\"_ _567\"> </span>CGU stessa.<span class=\"_ _567\"> </span>Per la predisposizione del pr<span class=\"_ _2\"></span>esente bilancio si \u00e8 provveduto all\u2019esecuzione dei test d\u2019impairment<span class=\"_ _567\"> </span>tenuto <span class=\"_ _a\"></span>conto <span class=\"_ _2\"></span>dalle <span class=\"_ _a\"></span>previsioni <span class=\"_ _a\"></span>economico-finanziarie <span class=\"_ _2\"></span>(i) <span class=\"_ _a\"></span>del <span class=\"_ _2\"></span>budget <span class=\"_ _2\"></span>2026 <span class=\"_ _a\"></span>approvato <span class=\"_ _a\"></span>dal <span class=\"_ _2\"></span>Consiglio<span class=\"_ _567\"> </span>di Amministrazione di Banco Desio in data 18 dicembre 2025<span class=\"_ _567\"> </span>81<span class=\"_ _567\"> </span>, sviluppato in coerenza con<span class=\"_ _567\"> </span>il Piano Industriale \u201cBeyond26\u201d e (ii) delle pi\u00f9 recenti pr<span class=\"_ _2\"></span>evisioni disponibili circa lo scenario<span class=\"_ _567\"> </span>macroeconomico atteso al 2030.<span class=\"_ _567\"> </span>In particolare, ai sensi del citato IAS 36 e in applicazione della Policy d\u2019impairment delle attivit\u00e0<span class=\"_ _567\"> </span>immateriali a vita <span class=\"_ _2\"></span>utile indefinita (avviamenti) <span class=\"_ _2\"></span>e delle Partecipazioni, il <span class=\"_ _2\"></span>valore r<span class=\"_ _2\"></span>ecuperabile delle<span class=\"_ _567\"> </span>CGU \u00e8 stato determinato facendo riferimento al valore d\u2019uso. Per la determinazione del valor<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span>d\u2019uso <span class=\"_ _2\"></span>lo <span class=\"_ _2\"></span>IAS <span class=\"_ _2\"></span>36 <span class=\"_ _2\"></span>prevede <span class=\"_ _a\"></span>la possibilit\u00e0 <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>utilizzare <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>metodo <span class=\"_ _2\"></span>finanziario <span class=\"_ _2\"></span>conosciuto <span class=\"_ _2\"></span>nella <span class=\"_ _2\"></span>dottrina<span class=\"_ _567\"> </span>come Discounted Cash Flow<span class=\"_ _a\"></span>. T<span class=\"_ _3\"></span>ale model<span class=\"_ _b\"></span>lo individua il valore d\u2019uso di una CGU o di un\u2019azienda<span class=\"_ _567\"> </span>tramite <span class=\"_ _8\"></span>la <span class=\"_ _1d\"></span>stima <span class=\"_ _1d\"></span>dei <span class=\"_ _1d\"></span>flussi <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>cassa <span class=\"_ _1d\"></span>(operativi) <span class=\"_ _1d\"></span>futuri <span class=\"_ _1d\"></span>da <span class=\"_ _8\"></span>essa <span class=\"_ _1d\"></span>generati, <span class=\"_ _1d\"></span>attualizzati <span class=\"_ _1d\"></span>secondo <span class=\"_ _1d\"></span>un<span class=\"_ _567\"> </span>appropriato tasso, in funzione dell\u2019ar<span class=\"_ _2\"></span>co temporale esplicito in cui s\u2019ipotizza saranno conseguiti.<span class=\"_ _567\"> </span>Nella <span class=\"_ _b\"></span>prassi <span class=\"_ _8\"></span>operativa, <span class=\"_ _b\"></span>nel <span class=\"_ _b\"></span>caso <span class=\"_ _b\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>aziende <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>credito o <span class=\"_ _8\"></span>finanziarie <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>ricorre <span class=\"_ _b\"></span>al <span class=\"_ _8\"></span>Fr<span class=\"_ _2\"></span>ee <span class=\"_ _8\"></span>Cash <span class=\"_ _b\"></span>Flow<span class=\"_ _567\"> </span>to <span class=\"_ _b\"></span>Equity <span class=\"_ _8\"></span>(FCFE), <span class=\"_ _b\"></span>noto <span class=\"_ _8\"></span>nel <span class=\"_ _b\"></span>mondo <span class=\"_ _8\"></span>anglosassone <span class=\"_ _b\"></span>come <span class=\"_ _8\"></span>Dividend <span class=\"_ _b\"></span>Discount <span class=\"_ _8\"></span>Model <span class=\"_ _b\"></span>(DDM) <span class=\"_ _b\"></span>nella<span class=\"_ _567\"> </span>versione Excess Capital. T<span class=\"_ _3\"></span>ale metodologia determina il valore di un\u2019azienda sulla base dei<span class=\"_ _567\"> </span>flussi <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>cassa <span class=\"_ _b\"></span>futuri <span class=\"_ _8\"></span>che <span class=\"_ _b\"></span>sar\u00e0 <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>grado <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>distribuire <span class=\"_ _b\"></span>ai <span class=\"_ _b\"></span>suoi <span class=\"_ _8\"></span>azionisti, <span class=\"_ _b\"></span>senza <span class=\"_ _8\"></span>intaccar<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>gli <span class=\"_ _b\"></span>assets<span class=\"_ _567\"> </span>necessari a sostenere lo sviluppo atteso e nel rispetto delle r<span class=\"_ _2\"></span>egolamentazioni sul capitale<span class=\"_ _567\"> </span>imposte <span class=\"_ _24\"></span>dall\u2019Autorit\u00e0 <span class=\"_ _24\"> </span>di <span class=\"_ _24\"> </span>Vigilanza, <span class=\"_ _24\"> </span>scontati <span class=\"_ _24\"> </span>ad <span class=\"_ _24\"> </span>un <span class=\"_ _1\"> </span>tasso <span class=\"_ _24\"> </span>che <span class=\"_ _24\"> </span>esprime <span class=\"_ _24\"> </span>lo <span class=\"_ _1\"> </span>specifico <span class=\"_ _24\"></span>rischio <span class=\"_ _24\"> </span>del<span class=\"_ _567\"> </span>capitale. Si noti peraltro che, nonostante l\u2019espr<span class=\"_ _2\"></span>essione Dividend Discount Model richiami la<span class=\"_ _567\"> </span>parola dividendo, <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>flussi <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>cassa <span class=\"_ _b\"></span>considerati <span class=\"_ _b\"></span>dal <span class=\"_ _b\"></span>modello <span class=\"_ _b\"></span>non <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>dividendi <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>prevede<span class=\"_ _567\"> </span>verranno <span class=\"_ _a\"></span>distribuiti <span class=\"_ _2\"></span>agli <span class=\"_ _a\"></span>azionist<span class=\"_ _b\"></span>i, <span class=\"_ _a\"></span>ma <span class=\"_ _2\"></span>i <span class=\"_ _a\"></span>flussi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>cassa <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>cui <span class=\"_ _a\"></span>un <span class=\"_ _2\"></span>azionista <span class=\"_ _a\"></span>potenzialmente <span class=\"_ _2\"></span>potrebbe<span class=\"_ _567\"> </span>beneficiare <span class=\"_ _3\"></span>nel <span class=\"_ _2\"></span>rispetto <span class=\"_ _a\"></span>dei <span class=\"_ _a\"></span>limiti <span class=\"_ _a\"></span>del<span class=\"_ _b\"></span>le <span class=\"_ _a\"></span>dotazioni <span class=\"_ _a\"></span>patrimoniali <span class=\"_ _2\"></span>richieste <span class=\"_ _a\"></span>dall\u2019operativit\u00e0 <span class=\"_ _a\"></span>aziendale.<span class=\"_ _567\"> </span><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs8e4\">Coerentemente <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>quanto <span class=\"_ _8\"></span>fatto <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>il <span class=\"_ _b\"></span>bilancio <span class=\"_ _8\"></span>dell\u2019esercizio precedente, <span class=\"_ _b\"></span>le <span class=\"_ _8\"></span>CGU <span class=\"_ _b\"></span>sono <span class=\"_ _8\"></span>state<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs8e5\">identificate <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>le <span class=\"_ _8\"></span>singole <span class=\"_ _b\"></span>legal <span class=\"_ _b\"></span>entity <span class=\"_ _b\"></span>tenuto <span class=\"_ _8\"></span>conto del <span class=\"_ _8\"></span>fatto <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>Gruppo <span class=\"_ _8\"></span>bancario <span class=\"_ _b\"></span>prevede<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wscc gs8e6\">un\u2019attivit\u00e0 d\u2019indirizzo e coordinamento strategico unitaria da parte della Capogruppo puntata<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws5a gs8e7\">al raggiungimento degli obiettivi di sviluppo e di redditivit\u00e0 a livello di ciascuna legal entity<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf5 gs8e8\">e che, di conseguenza, vi \u00e8 una rilevazione autonoma dei risultati (per il tramite di sistemi di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wse6 gs8e9\">reporting gestionale) che vedono coincider<span class=\"_ _2\"></span>e la CGU con la legal entity e, pertanto, tutta la<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs8ea\">reportistica direzionale, cos\u00ec come <span class=\"_ _b\"></span>l\u2019attivit\u00e0 <span class=\"_ _b\"></span>di budgeting, <span class=\"_ _b\"></span>analizza, <span class=\"_ _b\"></span>monitora ed <span class=\"_ _b\"></span>effettua stime<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs912\">patrimoniali e reddituali secondo tale impostazione.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15b gs8ec\">Si precisa, inoltr<span class=\"_ _2\"></span>e, che le metodologie, gli assunti e gli esiti della procedura di impairment test<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs8ed\">delle <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>intangibili <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>dell\u2019avviamento, <span class=\"_ _1d\"></span>definiti <span class=\"_ _8\"></span>dal <span class=\"_ _1d\"></span>management, <span class=\"_ _1d\"></span>sono <span class=\"_ _1d\"></span>stati <span class=\"_ _1d\"></span>approvati <span class=\"_ _8\"></span>dal<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs8ee\">Consiglio di Amministrazione preliminarmente all\u2019appr<span class=\"_ _2\"></span>ovazione del bilancio consolidato.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs8f0\">Il <span class=\"_ _8\"></span>test <span class=\"_ _b\"></span>d\u2019impairment <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>stato <span class=\"_ _8\"></span>quindi <span class=\"_ _8\"></span>condotto <span class=\"_ _b\"></span>direttamente <span class=\"_ _8\"></span>sulle <span class=\"_ _8\"></span>legal <span class=\"_ _b\"></span>entity <span class=\"_ _8\"></span>Banco <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>Desio <span class=\"_ _8\"></span>e<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs913\">della Brianza S.p.A. e Fides S.p.A. sulla base dei criteri e delle assunzioni di seguito illustrati.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc2 sc0 ls0 ws0 gs914\">a. <span class=\"_ _1\"> </span><span class=\"ff5 fc0\">Criterio di stima del valore recuperabile (Impairment)<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf6 gs915\">Per il criterio di stima del valore r<span class=\"_ _2\"></span>ecuperabile dell\u2019avviamento appartenente alla legal<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs916\">entity specifica si <span class=\"_ _2\"></span>fa riferimento al <span class=\"_ _2\"></span>cosiddetto valore <span class=\"_ _2\"></span>d\u2019uso (equity value per <span class=\"_ _2\"></span>le banche e<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs917\">gli intermediari finanziari).<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff13 fs3 fc0 sc0 ls0 ws0 gs918\">Arco temporale \u201cesplicito\u201d per la determinazione dei flussi di cassa futuri<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws189 gs919\">Viene considerato l\u2019ar<span class=\"_ _2\"></span>co temporale riconducibile al Piano Industriale 2024-2026 \u201cBeyond<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws161 gs91a\">26\u201d, nonch\u00e9 l\u2019ulteriore sviluppo di tale piano, curato dal Management ed appr<span class=\"_ _2\"></span>ovato dal<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws155 gs91b\">Consiglio di Amministrazione in data 10 febbraio 2026, con proiezioni prudenti dei<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs91c\">risultati <span class=\"_ _24\"> </span>futuri <span class=\"_ _1\"> </span>fino <span class=\"_ _24\"> </span>a <span class=\"_ _24\"> </span>ricomprendere <span class=\"_ _24\"></span>un <span class=\"_ _24\"> </span>periodo <span class=\"_ _1\"> </span>di <span class=\"_ _24\"> </span>previsione <span class=\"_ _24\"> </span>esplicita <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>5 <span class=\"_ _24\"> </span>anni, <span class=\"_ _1\"> </span>per<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws99 gs91d\">ridurre le distorsioni ricollegabili all\u2019utilizzo del solo orizzonte temporale tipico di un<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs91e\">documento <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>pianificazione <span class=\"_ _8\"></span>strategica, <span class=\"_ _1d\"></span>che <span class=\"_ _8\"></span>pu\u00f2 <span class=\"_ _8\"></span>risultare <span class=\"_ _8\"></span>fortemente <span class=\"_ _8\"></span>condizionato <span class=\"_ _8\"></span>da<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws10b gs91f\">una situazione sistemica che permane complessa per le incerte previsioni dello scenario<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws157 gs920\">macro economico per cui \u00e8 opportuno ef<span class=\"_ _2\"></span>fettuare una normalizzazione dei risultati, al<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs921\">fine <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>meglio <span class=\"_ _24\"></span>esprimere <span class=\"_ _8\"></span>le <span class=\"_ _24\"></span>effettive <span class=\"_ _8\"></span>potenzialit\u00e0 <span class=\"_ _24\"></span>nel <span class=\"_ _1d\"></span>medio/lungo <span class=\"_ _1d\"></span>periodo <span class=\"_ _24\"></span>dell\u2019entit\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs922\">oggetto del test.<span class=\"_ _567\"> </span></div>Flussi finanziari<span class=\"_ _567\"> </span>Nella <span class=\"_ _2\"></span>valutazione delle <span class=\"_ _2\"></span>banche e <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>intermediari finanziari <span class=\"_ _2\"></span>viene utilizzato <span class=\"_ _a\"></span>l\u2019approccio<span class=\"_ _567\"> </span>\u201cequity <span class=\"_ _8\"></span>side\u201d, <span class=\"_ _1d\"></span>nell\u2019ambito <span class=\"_ _1d\"></span>della <span class=\"_ _1d\"></span>metodologia <span class=\"_ _8\"></span>DDM, <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>la <span class=\"_ _1d\"></span>determinazione <span class=\"_ _8\"></span>dell\u2019equity<span class=\"_ _567\"> </span>value <span class=\"_ _1\"> </span>in <span class=\"_ _9\"> </span>quanto, <span class=\"_ _1\"> </span>stante <span class=\"_ _9\"> </span>l\u2019attivit\u00e0 <span class=\"_ _1\"> </span>caratteristica <span class=\"_ _9\"> </span>d\u2019intermediazione <span class=\"_ _1\"> </span>dei <span class=\"_ _1\"> </span>fond<span class=\"_ _b\"></span>i <span class=\"_ _1\"> </span>(raccolta/<span class=\"_ _567\"> </span>impieghi), <span class=\"_ _2\"></span>risulta <span class=\"_ _2\"></span>particolarmente complesso <span class=\"_ _a\"></span>operare <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>distinzione <span class=\"_ _2\"></span>fra debiti <span class=\"_ _a\"></span>finanziari<span class=\"_ _567\"> </span>e <span class=\"_ _2\"></span>debiti operativi; <span class=\"_ _2\"></span>inoltre <span class=\"_ _2\"></span>nella versione <span class=\"_ _2\"></span>Excess <span class=\"_ _2\"></span>Capital, i <span class=\"_ _2\"></span>flussi <span class=\"_ _2\"></span>di cassa <span class=\"_ _2\"></span>disponibili per <span class=\"_ _a\"></span>gli<span class=\"_ _567\"> </span>azionisti <span class=\"_ _a\"></span>sono <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>flussi <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>cassa <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>cui <span class=\"_ _a\"></span>un <span class=\"_ _2\"></span>azionista <span class=\"_ _2\"></span>potrebbe <span class=\"_ _a\"></span>potenzialmente <span class=\"_ _a\"></span>beneficiare <span class=\"_ _2\"></span>nel<span class=\"_ _567\"> </span>rispetto dei limiti <span class=\"_ _2\"></span>delle dotazioni patrimoniali richieste <span class=\"_ _2\"></span>dall\u2019operativit\u00e0 aziendale, quindi<span class=\"_ _567\"> </span>tengono in debita considerazione l\u2019assorbimento del patrimonio di vigilanza.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>asso di attualizzazione<span class=\"_ _567\"> </span>Nella <span class=\"_ _7d\"></span>valutazione <span class=\"_ _7d\"></span>delle <span class=\"_ _3\"></span>banche <span class=\"_ _7d\"></span>e <span class=\"_ _3\"></span>degli <span class=\"_ _7d\"></span>intermediari <span class=\"_ _7d\"></span>finanziari <span class=\"_ _3\"></span>si <span class=\"_ _7d\"></span>fa <span class=\"_ _3\"></span>riferimento <span class=\"_ _7d\"></span>al <span class=\"_ _7d\"></span>cosiddet<span class=\"_ _b\"></span>to<span class=\"_ _567\"> </span>costo del capitale Ke (cost of equity).<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>asso <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>crescita <span class=\"_ _b\"></span>dei <span class=\"_ _8\"></span>flussi <span class=\"_ _8\"></span>oltre <span class=\"_ _b\"></span>l\u2019arco <span class=\"_ _8\"></span>temporale <span class=\"_ _b\"></span>\u201cesplicito\u201d <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>determinazione<span class=\"_ _567\"> </span>dei flussi di cassa futuri.<span class=\"_ _567\"> </span>Viene considerato un tasso di cr<span class=\"_ _2\"></span>escita di lungo periodo in linea con le aspettative del<span class=\"_ _567\"> </span>tasso d\u2019inflazione a lungo termine.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>erminal V<span class=\"_ _a\"></span>alue<span class=\"_ _567\"> </span>Viene <span class=\"_ _9\"> </span>determinato  attraverso <span class=\"_ _38\"> </span>l\u2019applicazione  della <span class=\"_ _9\"> </span>formula  che <span class=\"_ _38\"> </span>si  ricollega <span class=\"_ _9\"> </span>a  quella<span class=\"_ _567\"> </span>canonica della \u201crendita perpetua\u201d.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019equity <span class=\"_ _1\"> </span>value <span class=\"_ _1\"> </span>della <span class=\"_ _1\"> </span>CGU, <span class=\"_ _1\"> </span>determinato <span class=\"_ _1\"> </span>alla <span class=\"_ _1\"> </span>data <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>effettuazione <span class=\"_ _24\"> </span>delle <span class=\"_ _1\"> </span>rilevazioni, <span class=\"_ _1\"> </span>in<span class=\"_ _567\"> </span>base <span class=\"_ _2\"></span>alla pr<span class=\"_ _2\"></span>ocedura <span class=\"_ _2\"></span>sopra delineata, <span class=\"_ _a\"></span>dedotto il <span class=\"_ _a\"></span>patrimonio netto <span class=\"_ _2\"></span>contabile, <span class=\"_ _2\"></span>viene <span class=\"_ _2\"></span>quindi<span class=\"_ _567\"> </span>confrontato <span class=\"_ _a\"></span>con il <span class=\"_ _2\"></span>valore <span class=\"_ _a\"></span>d\u2019iscrizione a <span class=\"_ _a\"></span>bilancio dello <span class=\"_ _2\"></span>specifico <span class=\"_ _2\"></span>avviamento <span class=\"_ _2\"></span>appartenente<span class=\"_ _567\"> </span>alla <span class=\"_ _a\"></span>CGU <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>questione, <span class=\"_ _2\"></span>con <span class=\"_ _a\"></span>l\u2019obiettivo <span class=\"_ _2\"></span>esclusivo <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>verificare <span class=\"_ _2\"></span>l\u2019eventuale <span class=\"_ _a\"></span>perdita <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>valore.<span class=\"_ _567\"> </span>b. <span class=\"_ _8\"></span><span class=\"ff5 fc0\">Parametri di valutazione utilizzati e deter<span class=\"_ _b\"></span>minazioni del test<span class=\"_ _567\"> </span></span>Di seguito sono riportati le principali assumption utilizzate per i test d\u2019impairment.<span class=\"_ _567\"> </span>c. <span class=\"_ _9\"> </span><span class=\"fc0 wsf3\">Dal test d\u2019impairment svolto non \u00e8 emersa la necessit\u00e0 di effettuar<span class=\"_ _2\"></span>e alcuna svalutazione<span class=\"_ _567\"> </span></span>dell\u2019avviamento.<span class=\"_ _567\"> </span>d. <span class=\"_ _8\"></span><span class=\"fc0 ws251\">Si sottolinea che i parametri e le informazioni considerate nello sviluppo del test<span class=\"_ _567\"> </span></span>d\u2019impairment <span class=\"_ _1d\"></span>sono <span class=\"_ _24\"></span>influenzati <span class=\"_ _1d\"></span>dalla <span class=\"_ _24\"></span>congiuntura <span class=\"_ _1d\"></span>economica <span class=\"_ _24\"></span>e <span class=\"_ _1d\"></span>dei <span class=\"_ _24\"></span>mercati <span class=\"_ _8\"></span>finanziari <span class=\"_ _24\"> </span>e<span class=\"_ _567\"> </span>potrebber<span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>subire <span class=\"_ _2\"></span>modifiche/variazioni, <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>oggi <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>prevedibili, <span class=\"_ _a\"></span>con <span class=\"_ _2\"></span>conseguenti ef<span class=\"_ _2\"></span>fetti<span class=\"_ _567\"> </span>sulle <span class=\"_ _24\"></span>principali <span class=\"_ _24\"></span>assumption <span class=\"_ _24\"></span>considerate <span class=\"_ _24\"></span>e <span class=\"_ _1d\"></span>dunque, <span class=\"_ _24\"> </span>potenzialmente, <span class=\"_ _24\"> </span>anche <span class=\"_ _24\"> </span>sui <span class=\"_ _24\"> </span>risultati<span class=\"_ _567\"> </span>che <span class=\"_ _2\"></span>negli <span class=\"_ _2\"></span>esercizi <span class=\"_ _2\"></span>futuri <span class=\"_ _2\"></span>potrebbero <span class=\"_ _a\"></span>risultare <span class=\"_ _2\"></span>diversi rispetto <span class=\"_ _a\"></span>a quelli <span class=\"_ _a\"></span>esposti nel <span class=\"_ _a\"></span>presente<span class=\"_ _567\"> </span>documento di bilancio.<span class=\"_ _567\"> </span>e. <span class=\"_ _24\"> </span><span class=\"ff5 fc0\">Analisi di sensitivit\u00e0<span class=\"_ _567\"> </span></span>Poich\u00e9 la valutazione d\u2019impairment \u00e8 resa particolarmente complessa dall\u2019attuale<span class=\"_ _567\"> </span>contesto <span class=\"_ _3\"></span>macroeconomico <span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>mercato <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>dalla <span class=\"_ _a\"></span>conseguente <span class=\"_ _a\"></span>difficolt\u00e0 <span class=\"_ _3\"></span>nella <span class=\"_ _a\"></span>formulazione<span class=\"_ _567\"> </span>di previsioni cir<span class=\"_ _2\"></span>ca la redditivit\u00e0 futura di lungo periodo, a supporto del test effettuato<span class=\"_ _567\"> </span>viene condotto un ulteriore \u201cstr<span class=\"_ _2\"></span>ess test\u201d ipotizzando il cambiamento dei principali<span class=\"_ _567\"> </span>parametri utilizzati nell\u2019ambito della procedura di impairment test.<span class=\"_ _567\"> </span><table class=\"s w393 h1e3\" id=\"_662134ae-cdb1-4078-8b36-0b2ce9f03f5c\"><tr><td class=\"c n x304 y4158 w394 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">CGU<span class=\"_ _567\"> </span></div></td><td class=\"c n xf65 y4158 w333 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Modello<span class=\"_ _567\"> </span></div></td><td class=\"c n xf66 y4158 w334 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Base dati<span class=\"_ _567\"> </span></div></td><td class=\"c n xf67 y4158 w335 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">CAGR<span class=\"_ _567\"> </span></div></td><td class=\"c n xf68 y4158 w336 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Ke<span class=\"_ _567\"> </span></div></td><td class=\"c n xf69 y4158 w337 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">g<span class=\"_ _567\"> </span></div></td><td class=\"c n xf6a y4158 w338 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Flussi<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 xf6b h27 y4159 ff6 fs16 fc0 sc0 ls11 ws20f\">RWA<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 xf6c h27 y4159 ff6 fs16 fc0 sc0 ls0 ws0\">Piano<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"t m0 xf6d h28 y415a ff9 fs16 fc0 sc0 ls0 ws0\">Banco di Desio </td><td></td><td class=\"t m0 xf6e h28 y415b ff9 fs16 fc0 sc0 ls0 ws0\">Budget 2025 </td><td class=\"t m0 xf6b h28 y415c ff9 fs16 fc0 sc0 ls0 ws0\">2,00%<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 xf6f h28 y415c ff9 fs16 fc0 sc0 ls0 ws0\">15,07%<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 xf6d h28 y415d ff9 fs16 fc0 sc0 ls0 ws0\">e della Brianza S.p.A.<span class=\"_ _567\"> </span></td><td class=\"t m0 xf70 h28 y415e ff9 fs16 fc0 sc0 ls0 ws0\">DDM<span class=\"_ _567\"> </span></td><td class=\"t m0 xf6e h28 y415e ff9 fs16 fc0 sc0 ls0 ws0\">esteso </td><td></td><td class=\"c n xf68 y415f w339 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10,18%<span class=\"_ _567\"> </span></div></td><td class=\"c n xf71 y415f w256 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1,97%</div></td><td class=\"t m0 xf6c h28 y4160 ff9 fs16 fc0 sc0 ls0 ws0\">Risultati </td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 xf6c h28 y4161 ff9 fs16 fc0 sc0 ls0 ws0\">Netti<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"c n x304 y3f01 w395 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Fides S.p.A.<span class=\"_ _567\"> </span></div></td><td></td><td class=\"t m0 xf6e h28 y4162 ff9 fs16 fc0 sc0 ls0 ws0\">al 2029 (*)<span class=\"_ _567\"> </span></td><td class=\"c n xf72 y3f01 w396 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7,30%<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n xf73 y3f01 w396 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7,20%<span class=\"_ _567\"> </span></div></td></tr></table>(*) Previsioni a 5 anni, appr<span class=\"_ _2\"></span>ovate dal Consiglio di Amministrazione in data 11 febbraio 2025, che sono state<span class=\"_ _567\"> </span>sviluppate dal management tenuto conto del budget 2025, sviluppato in coerenza con il Piano Industriale<span class=\"_ _567\"> </span>\u201cBeyond26\u201d (approvato dal Consiglio di Amministrazione di Banco Desio in data 24 novembr<span class=\"_ _2\"></span>e 2023), e delle<span class=\"_ _567\"> </span>pi\u00f9 recenti pr<span class=\"_ _2\"></span>evisioni disponibili circa lo scenario macroeconomico atteso al 2029<span class=\"_ _567\"> </span>(**) Per Banco Desio e Fides \u00e8 stato considerato il capitale allocato target sull\u2019entit\u00e0 stimato (CET1 media 5Y)<span class=\"_ _567\"> </span>anche al fine di presidiar<span class=\"_ _2\"></span>e la coerenza con il rispetto dei livelli minimi di CET1 a livello di Gruppo CRR.<span class=\"_ _567\"> </span>Nella tabella sottostante sono riepilogati gli scostamenti percentuali o in punti<span class=\"_ _567\"> </span>percentuali degli assunti di base necessari a r<span class=\"_ _2\"></span>endere il valore r<span class=\"_ _2\"></span>ecuperabile della CGU<span class=\"_ _567\"> </span>dedotto il patrimonio netto allocato alla stessa pari al valore d\u2019iscrizione in bilancio<span class=\"_ _567\"> </span>dell\u2019avviamento.<span class=\"_ _567\"> </span>10.3.1.2 Il test d\u2019impairment di 2\u00b0 livello<span class=\"_ _567\"> </span>In continuit\u00e0 con gli esercizi pr<span class=\"_ _2\"></span>ecedenti, come previsto dalla Policy d\u2019impairment, si \u00e8 provveduto<span class=\"_ _567\"> </span>ad <span class=\"_ _b\"></span>effettuare il <span class=\"_ _b\"></span>test <span class=\"_ _b\"></span>d\u2019impairment <span class=\"_ _8\"></span>del Gruppo <span class=\"_ _8\"></span>Banco Desio <span class=\"_ _8\"></span>(impairment <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>2\u00b0 <span class=\"_ _b\"></span>livello) <span class=\"_ _b\"></span>nella <span class=\"_ _8\"></span>sua<span class=\"_ _567\"> </span>interezza.<span class=\"_ _567\"> </span>Il test d\u2019impairment \u00e8 stato effettuato sulla base dei criteri e delle assunzioni di seguito illustrati.<span class=\"_ _567\"> </span>a. <span class=\"_ _1\"> </span><span class=\"ff5 fc0\">Criterio di stima del valore recuperabile (Impairment)<span class=\"_ _567\"> </span></span>Per il criterio di stima del valore r<span class=\"_ _2\"></span>ecuperabile della Partecipazione si fa riferimento al<span class=\"_ _567\"> </span>cosiddetto valore d\u2019uso (equity value per le banche e gli intermediari finanziari).<span class=\"_ _567\"> </span>Arco temporale \u201cesplicito\u201d per la determinazione dei flussi di cassa futuri<span class=\"_ _567\"> </span>Viene considerato l\u2019ar<span class=\"_ _2\"></span>co temporale residuo riconducibile al Piano Industriale 2024-2026<span class=\"_ _567\"> </span>\u201cBeyond 26\u201d e l\u2019ulteriore sviluppo di tale piano, curato dal Management di Banco Desio<span class=\"_ _567\"> </span>ed approvato dal Consiglio di Amministrazione in data 10 febbraio 2026, con pr<span class=\"_ _2\"></span>oiezioni<span class=\"_ _567\"> </span>prudenti <span class=\"_ _1d\"></span>dei <span class=\"_ _1d\"></span>risultati <span class=\"_ _1d\"></span>futuri <span class=\"_ _1d\"></span>fino <span class=\"_ _1d\"></span>a <span class=\"_ _1d\"></span>ricomprender<span class=\"_ _2\"></span>e <span class=\"_ _1d\"></span>un <span class=\"_ _1d\"></span>periodo <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>previsione <span class=\"_ _1d\"></span>esplicita <span class=\"_ _1d\"></span>di<span class=\"_ _567\"> </span>5 anni, per ridurre le distorsioni ricollegabili all\u2019utilizzo del solo orizzonte temporale<span class=\"_ _567\"> </span>tipico <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>un <span class=\"_ _1\"> </span>documento <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>piani <span class=\"_ _1\"> </span>finanziarie <span class=\"_ _1\"> </span>strategica, <span class=\"_ _9\"> </span>che <span class=\"_ _1\"> </span>pu\u00f2 <span class=\"_ _9\"> </span>risultar<span class=\"_ _2\"></span>e <span class=\"_ _9\"> </span>fortemente<span class=\"_ _567\"> </span>condizionato da una situazione sistemica che permane complessa per le incerte previsioni<span class=\"_ _567\"> </span>dello scenario macro economico per cui \u00e8 opportuno ef<span class=\"_ _2\"></span>fettuare una normalizzazione dei<span class=\"_ _567\"> </span>risultati, <span class=\"_ _24\"></span>al <span class=\"_ _24\"></span>finedi <span class=\"_ _24\"></span>meglio <span class=\"_ _24\"></span>esprimere <span class=\"_ _1d\"></span>le <span class=\"_ _24\"></span>effettive <span class=\"_ _1d\"></span>potenzialit\u00e0 <span class=\"_ _24\"> </span>nel <span class=\"_ _24\"> </span>medio/lungo <span class=\"_ _24\"> </span>periodo<span class=\"_ _567\"> </span>dell\u2019entit\u00e0 oggetto del test.<span class=\"_ _567\"> </span><table class=\"s w397 h1e4\" id=\"_ea7fca0e-d220-4d52-939e-229c628cab67\"><tr><td class=\"c n xf75 y4163 w394 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">CGU<span class=\"_ _567\"> </span></div></td><td class=\"c n xf76 y4163 w398 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Decremento in %<span class=\"_ _567\"> </span></div></td><td class=\"t m0 xf77 h27 y4164 ff6 fs16 fc0 sc0 ls0 ws0\">Incremento in p.p. del tasso </td></tr><tr><td></td><td class=\"t m0 xf78 h27 y4165 ff6 fs16 fc0 sc0 ls0 ws0\">dei Risultati Netti futuri (RN)<span class=\"_ _567\"> </span></td><td class=\"t m0 xf77 h2c y4165 ffb fs16 fc0 sc0 ls0 ws0\">di attualizzazione dei flussi </td></tr><tr><td></td><td></td><td class=\"t m0 xf77 h27 y4166 ff6 fs16 fc0 sc0 ls0 ws0\">di cassa futuri (FCFE)<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 xf79 h28 y4167 ff9 fs16 fc0 sc0 ls0 ws0\">Banco di Desio </td><td class=\"c n xf7a y4168 w339 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12,19%<span class=\"_ _567\"> </span></div></td><td class=\"c n xf7b y4168 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">214<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xf79 h28 y4169 ff9 fs16 fc0 sc0 ls0 ws0\">e della Brianza S.p.A.<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x304 y3f01 w1d2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Fides S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n xf7c y3f01 w339 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15,62%<span class=\"_ _567\"> </span></div></td><td class=\"c n xf7d y3f01 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">244<span class=\"_ _567\"> </span></div></td></tr></table>Flussi finanziari<span class=\"_ _567\"> </span>Nella <span class=\"_ _2\"></span>valutazione delle <span class=\"_ _2\"></span>banche <span class=\"_ _2\"></span>e degli <span class=\"_ _2\"></span>intermediari <span class=\"_ _2\"></span>finanziari viene <span class=\"_ _2\"></span>utilizzato <span class=\"_ _2\"></span>l\u2019approccio<span class=\"_ _567\"> </span>\u201cequity <span class=\"_ _8\"></span>side\u201d, <span class=\"_ _1d\"></span>nell\u2019ambito <span class=\"_ _1d\"></span>della <span class=\"_ _8\"></span>metodologia <span class=\"_ _1d\"></span>DDM, <span class=\"_ _1d\"></span>per <span class=\"_ _8\"></span>la <span class=\"_ _1d\"></span>determinazione <span class=\"_ _1d\"></span>dell\u2019equity<span class=\"_ _567\"> </span>value <span class=\"_ _1\"> </span>in <span class=\"_ _9\"> </span>quanto, <span class=\"_ _1\"> </span>stante <span class=\"_ _1\"> </span>l\u2019at<span class=\"_ _b\"></span>tivit\u00e0 <span class=\"_ _1\"> </span>caratteristica <span class=\"_ _9\"> </span>d\u2019intermediazione <span class=\"_ _1\"> </span>dei <span class=\"_ _9\"> </span>fondi <span class=\"_ _1\"> </span>(raccolta/<span class=\"_ _567\"> </span>impieghi), <span class=\"_ _2\"></span>risulta <span class=\"_ _2\"></span>particolarmente <span class=\"_ _2\"></span>complesso <span class=\"_ _2\"></span>operare <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>distinzione <span class=\"_ _2\"></span>fra <span class=\"_ _2\"></span>debiti finanziari<span class=\"_ _567\"> </span>e <span class=\"_ _2\"></span>debiti operativi; <span class=\"_ _2\"></span>inoltre <span class=\"_ _2\"></span>nella <span class=\"_ _2\"></span>versione Excess <span class=\"_ _2\"></span>Capital, <span class=\"_ _2\"></span>i flussi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>cassa disponibili <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>gli<span class=\"_ _567\"> </span>azionisti <span class=\"_ _a\"></span>sono <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>flussi <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>cassa <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>cui <span class=\"_ _2\"></span>un <span class=\"_ _a\"></span>azionista <span class=\"_ _2\"></span>potrebbe <span class=\"_ _a\"></span>potenzialmente <span class=\"_ _2\"></span>beneficiare <span class=\"_ _a\"></span>nel<span class=\"_ _567\"> </span>rispetto dei <span class=\"_ _2\"></span>limiti delle dotazioni patrimoniali <span class=\"_ _2\"></span>richieste dall\u2019operativit\u00e0 aziendale, <span class=\"_ _2\"></span>quindi<span class=\"_ _567\"> </span>tengono in debita considerazione l\u2019assorbimento del patrimonio di vigilanza.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>asso di attualizzazione<span class=\"_ _567\"> </span>Nella <span class=\"_ _7d\"></span>valutazione <span class=\"_ _7d\"></span>delle <span class=\"_ _3\"></span>banche <span class=\"_ _7d\"></span>e <span class=\"_ _7d\"></span>degli <span class=\"_ _3\"></span>intermediari <span class=\"_ _7d\"></span>finanziari <span class=\"_ _7d\"></span>si <span class=\"_ _3\"></span>fa <span class=\"_ _7d\"></span>riferimento <span class=\"_ _7d\"></span>al <span class=\"_ _3\"></span>cosiddetto<span class=\"_ _567\"> </span>costo del capitale Ke (cost of equity).<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>asso <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>crescita <span class=\"_ _b\"></span>dei <span class=\"_ _8\"></span>flussi <span class=\"_ _8\"></span>oltr<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>l\u2019arco <span class=\"_ _b\"></span>temporale <span class=\"_ _8\"></span>\u201cesplicito\u201d <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>determinazione<span class=\"_ _567\"> </span>dei flussi di cassa futuri<span class=\"_ _567\"> </span>Viene considerato un tasso di cr<span class=\"_ _2\"></span>escita di lungo periodo in linea con le aspettative del<span class=\"_ _567\"> </span>tasso d\u2019inflazione a lungo termine.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>erminal V<span class=\"_ _a\"></span>alue<span class=\"_ _567\"> </span>Viene <span class=\"_ _9\"> </span>determinato  attraverso <span class=\"_ _9\"> </span>l\u2019applicazione  della  formula <span class=\"_ _9\"> </span>che  si <span class=\"_ _9\"> </span>ricollega  a <span class=\"_ _9\"> </span>quella<span class=\"_ _567\"> </span>canonica della \u201crendita perpetua\u201d.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019equity <span class=\"_ _9\"> </span>value  determinato, <span class=\"_ _9\"> </span>alla <span class=\"_ _9\"> </span>data <span class=\"_ _9\"> </span>di <span class=\"_ _38\"> </span>effettuazione <span class=\"_ _9\"> </span>delle <span class=\"_ _9\"> </span>rilevazioni, <span class=\"_ _38\"> </span>in <span class=\"_ _9\"> </span>base <span class=\"_ _9\"> </span>al<span class=\"_ _b\"></span>la<span class=\"_ _567\"> </span>procedura <span class=\"_ _8\"></span>sopra <span class=\"_ _8\"></span>delineata, <span class=\"_ _8\"></span>viene <span class=\"_ _8\"></span>quindi <span class=\"_ _8\"></span>confrontato <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>contabile <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>Mezzi<span class=\"_ _567\"> </span>Propri Consolidati, con l\u2019obiettivo esclusivo di verificar<span class=\"_ _2\"></span>e l\u2019eventuale perdita di valore.<span class=\"_ _567\"> </span>b. <span class=\"_ _8\"></span><span class=\"ff5 fc0\">Parametri di valutazione utilizzati e deter<span class=\"_ _b\"></span>minazioni del test<span class=\"_ _567\"> </span></span>Di seguito sono riportati le principali assumption utilizzate per i test d\u2019impairment.<span class=\"_ _567\"> </span>Dal test d\u2019impairment svolto non \u00e8 emersa la necessit\u00e0 di effettuar<span class=\"_ _2\"></span>e alcuna svalutazione<span class=\"_ _567\"> </span>dell\u2019avviamento.<span class=\"_ _567\"> </span>Si sottolinea che i parametri e le informazioni considerate nello sviluppo del test<span class=\"_ _567\"> </span>d\u2019impairment <span class=\"_ _1d\"></span>sono <span class=\"_ _24\"></span>influenzati <span class=\"_ _1d\"></span>dalla <span class=\"_ _24\"> </span>congiuntura <span class=\"_ _1d\"></span>economica <span class=\"_ _24\"> </span>e <span class=\"_ _24\"></span>dei <span class=\"_ _1d\"></span>mercati <span class=\"_ _1d\"></span>finanziari <span class=\"_ _24\"></span>e<span class=\"_ _567\"> </span>potrebber<span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>subire <span class=\"_ _2\"></span>modifiche/variazioni, <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>oggi <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>prevedibili, <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>conseguenti <span class=\"_ _2\"></span>effetti<span class=\"_ _567\"> </span>sulle <span class=\"_ _24\"></span>principali <span class=\"_ _24\"></span>assumption <span class=\"_ _24\"></span>considerate <span class=\"_ _24\"></span>e <span class=\"_ _24\"></span>dunque, <span class=\"_ _24\"></span>potenzialmente, <span class=\"_ _24\"></span>anche <span class=\"_ _24\"></span>sui <span class=\"_ _24\"></span>risultati<span class=\"_ _567\"> </span>che <span class=\"_ _2\"></span>negli eser<span class=\"_ _2\"></span>cizi <span class=\"_ _2\"></span>futuri potr<span class=\"_ _2\"></span>ebbero <span class=\"_ _2\"></span>risultare <span class=\"_ _a\"></span>diversi rispetto <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>quelli esposti <span class=\"_ _a\"></span>nel pr<span class=\"_ _2\"></span>esente<span class=\"_ _567\"> </span>documento di bilancio.<span class=\"_ _567\"> </span>c. <span class=\"_ _9\"> </span><span class=\"ff5 fc0\">Analisi di sensitivit\u00e0<span class=\"_ _567\"> </span></span>Poich\u00e9 la valutazione d\u2019impairment \u00e8 resa particolarmente complessa dall\u2019attuale<span class=\"_ _567\"> </span>contesto <span class=\"_ _3\"></span>macroeconomico <span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>mercato <span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>dalla <span class=\"_ _a\"></span>conseguente <span class=\"_ _3\"></span>difficolt\u00e0 <span class=\"_ _a\"></span>nella <span class=\"_ _3\"></span>formulazione<span class=\"_ _567\"> </span>di previsioni cir<span class=\"_ _2\"></span>ca la redditivit\u00e0 futura di lungo periodo, a supporto del test effettuato<span class=\"_ _567\"> </span>viene condotto un ulteriore \u201cstr<span class=\"_ _2\"></span>ess test\u201d ipotizzando il cambiamento dei principali<span class=\"_ _567\"> </span>parametri utilizzati nell\u2019ambito della procedura di impairment test.<span class=\"_ _567\"> </span>Nella tabella sottostante sono riepilogati gli scostamenti percentuali o in punti<span class=\"_ _567\"> </span>percentuali, degli assunti di base necessari a r<span class=\"_ _2\"></span>endere il valore r<span class=\"_ _2\"></span>ecuperabile pari al valore<span class=\"_ _567\"> </span>contabile dei Mezzi Propri Consolidati alla data di ef<span class=\"_ _2\"></span>fettuazione delle rilevazioni.<span class=\"_ _567\"> </span><table class=\"s w399 h1e5\" id=\"_6bbca175-7f4a-4494-a11d-703628642f9c\"><tr><td class=\"c n x304 y416a w394 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">CGU<span class=\"_ _567\"> </span></div></td><td class=\"c n xf7f y416a w333 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Modello<span class=\"_ _567\"> </span></div></td><td class=\"c n xf80 y416a w39a h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Base dati<span class=\"_ _567\"> </span></div></td><td class=\"c n xf81 y416a w39b h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">CAGR<span class=\"_ _567\"> </span></div></td><td class=\"c n xf82 y416a w39c h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Ke<span class=\"_ _567\"> </span></div></td><td class=\"c n xf83 y416a w337 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">g<span class=\"_ _567\"> </span></div></td><td class=\"c n xf84 y416a w338 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Flussi</div></td><td class=\"t m0 xf85 h27 y416b ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>er 1 </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 xf86 h27 y416c ff6 fs16 fc0 sc0 ls11 ws20f\">RWA<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 xf87 h27 y416c ff6 fs16 fc0 sc0 ls0 ws0\">Piano<span class=\"_ _567\"> </span></td><td class=\"t m0 xf85 h27 y416c ff6 fs16 fc0 sc0 ls0 ws0\">Ratio (**)<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 xf88 h28 y416d ff9 fs16 fc0 sc0 ls0 ws0\">Budget </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 xf89 h28 y416e ff9 fs16 fc0 sc0 ls0 ws0\">GRUPPO BANCO<span class=\"_ _567\"> </span></td><td class=\"t m0 xf8a h28 y416f ff9 fs16 fc0 sc0 ls0 ws0\">DDM<span class=\"_ _567\"> </span></td><td class=\"t m0 xf88 h28 y416e ff9 fs16 fc0 sc0 ls0 ws0\">2026 </td><td class=\"c n xf8b y4170 w256 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2,50%<span class=\"_ _567\"> </span></div></td><td class=\"c n xf8c y4170 w339 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10,21%<span class=\"_ _567\"> </span></div></td><td class=\"c n xf8d y4170 w39d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1,92%</div></td><td class=\"t m0 xf87 h28 y416e ff9 fs16 fc0 sc0 ls0 ws0\">Risultati </td><td class=\"t m0 xf85 h28 y416e ff9 fs16 fc0 sc0 ls0 ws0\">13,44% </td></tr><tr><td class=\"t m0 xf89 h28 y4171 ff9 fs16 fc0 sc0 ls0 ws0\">DESIO<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xf88 h28 y4171 ff9 fs16 fc0 sc0 ls0 ws0\">esteso al </td><td></td><td></td><td></td><td class=\"t m0 xf87 h28 y4171 ff9 fs16 fc0 sc0 ls0 ws0\">Netti<span class=\"_ _567\"> </span></td><td class=\"t m0 xf85 h28 y4171 ff9 fs16 fc0 sc0 ls0 ws0\">(**)<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 xf88 h28 y4172 ff9 fs16 fc0 sc0 ls0 ws0\">2030 (*)<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr></table>(*) Previsioni a 5 anni, appr<span class=\"_ _2\"></span>ovate dal Consiglio di Amministrazione in data 10 febbraio 2026, che sono state<span class=\"_ _567\"> </span>sviluppate dal management tenuto conto del budget 2026, sviluppato in coerenza con il Piano Industriale<span class=\"_ _567\"> </span>\u201cBeyond26\u201d (approvato dal Consiglio di Amministrazione di Banco Desio in data 24 novembr<span class=\"_ _2\"></span>e 2023), e delle<span class=\"_ _567\"> </span>pi\u00f9 recenti pr<span class=\"_ _2\"></span>evisioni disponibili circa lo scenario macroeconomico atteso al 2030.<span class=\"_ _567\"> </span>(**) Per il Gruppo Banco Desio \u00e8 stato considerato il capitale allocato target sull\u2019entit\u00e0 stimato (CET1 media<span class=\"_ _567\"> </span>5Y) anche al fine di presidiar<span class=\"_ _2\"></span>e la coerenza con il rispetto dei livelli minimi di CET1 a livello di Gruppo CRR<span class=\"_ _567\"> </span>10.3.1.3 La ricognizione dei potenziali trigger di impairment dei valori<span class=\"_ _567\"> </span>intangibili<span class=\"_ _567\"> </span>l portafoglio di asset under management e under administration<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019attivit\u00e0 <span class=\"_ _24\"> </span>immateriale <span class=\"_ _24\"></span>iscritta <span class=\"_ _24\"></span>\u00e8 <span class=\"_ _24\"></span>considerata <span class=\"_ _24\"></span>\u201ca <span class=\"_ _24\"></span>vita <span class=\"_ _24\"></span>definita\u201d, <span class=\"_ _24\"></span>pertanto, <span class=\"_ _24\"></span>sono <span class=\"_ _24\"></span>state <span class=\"_ _1d\"></span>effettuate<span class=\"_ _567\"> </span>analisi sui principali indicatori <span class=\"_ _b\"></span>del valore dell\u2019attivit\u00e0 medesima, comunque monitorati <span class=\"_ _b\"></span>in corso<span class=\"_ _567\"> </span>d\u2019esercizio <span class=\"_ _24\"> </span>(tra <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>essi, <span class=\"_ _1\"> </span>andamento <span class=\"_ _1\"> </span>delle <span class=\"_ _1\"> </span>masse, <span class=\"_ _1\"> </span>della <span class=\"_ _1\"> </span>redditivit\u00e0 <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>queste <span class=\"_ _1\"> </span>e <span class=\"_ _1\"> </span>del <span class=\"_ _1\"> </span>costo <span class=\"_ _1\"> </span>del<span class=\"_ _567\"> </span>capitale proprio). T<span class=\"_ _7d\"></span>ali analisi hanno avuto a riferimento la componente dell\u2019intangibile legata alla<span class=\"_ _567\"> </span>raccolta amministrata e gestita (Asset Under Administration, AuA e Asset under Management,<span class=\"_ _567\"> </span>AuM), <span class=\"_ _b\"></span>rappresentata dalla <span class=\"_ _b\"></span>capacit\u00e0 <span class=\"_ _b\"></span>dei <span class=\"_ _8\"></span>rapporti esistenti <span class=\"_ _b\"></span>alla <span class=\"_ _8\"></span>data di <span class=\"_ _b\"></span>acquisizione <span class=\"_ _8\"></span>di generare<span class=\"_ _567\"> </span>flussi <span class=\"_ _1d\"></span>reddituali <span class=\"_ _24\"></span>lungo <span class=\"_ _24\"></span>la <span class=\"_ _1d\"></span>vita <span class=\"_ _24\"> </span>utile <span class=\"_ _24\"> </span>residua <span class=\"_ _1d\"></span>di <span class=\"_ _24\"> </span>tali <span class=\"_ _24\"> </span>rapporti, <span class=\"_ _24\"></span>iscritta <span class=\"_ _24\"></span>in <span class=\"_ _1d\"></span>bilancio <span class=\"_ _24\"> </span>a <span class=\"_ _24\"> </span>seguito <span class=\"_ _24\"></span>delle<span class=\"_ _567\"> </span>operazioni di acquisizione avvenute nel tempo.<span class=\"_ _567\"> </span>Pi\u00f9 <span class=\"_ _2\"></span>precisamente <span class=\"_ _a\"></span>si tratta <span class=\"_ _a\"></span>del portafoglio <span class=\"_ _a\"></span>AuA <span class=\"_ _2\"></span>&amp; <span class=\"_ _2\"></span>AuM del <span class=\"_ _a\"></span>ramo <span class=\"_ _2\"></span>d\u2019azienda acquisito <span class=\"_ _a\"></span>dal <span class=\"_ _2\"></span>Gruppo<span class=\"_ _567\"> </span>BPER acquisito nel corso del 2023 <span class=\"_ _b\"></span>e del portafoglio AuA &amp; <span class=\"_ _b\"></span>AuM del ramo d\u2019azienda acquisito<span class=\"_ _567\"> </span>da Banca Popolare Puglia e Basilicata acquisito nel corso del 2024.<span class=\"_ _567\"> </span>Come indicato in precedenza, lo IAS 36 dispone che l\u2019impairment test non debba limitarsi ai soli<span class=\"_ _567\"> </span>flussi di cassa rivenienti dalle masse acquisite, ma <span class=\"_ _2\"></span>deve tenere conto dei flussi di cassa legati <span class=\"_ _2\"></span>a<span class=\"_ _567\"> </span>tutte <span class=\"_ _2\"></span>le masse <span class=\"_ _a\"></span>della CGU <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>riferimento, compr<span class=\"_ _2\"></span>endendo anche <span class=\"_ _a\"></span>i flussi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>cassa riferiti <span class=\"_ _a\"></span>al<span class=\"_ _b\"></span>le <span class=\"_ _2\"></span>masse<span class=\"_ _567\"> </span>generatesi successivamente alla valorizzazione iniziale delle attivit\u00e0 intangibili; a tale proposito<span class=\"_ _567\"> </span>si evidenzia che i volumi delle masse sottostanti alla valorizzazione delle attivit\u00e0 intangibili<span class=\"_ _567\"> </span>scritte in bilancio risultano ricomprese nelle masse complessive della CGU di riferimento che<span class=\"_ _567\"> </span>coincide con la legal entity Banco Desio.<span class=\"_ _567\"> </span>Pertanto, <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>luce <span class=\"_ _2\"></span>di quanto <span class=\"_ _a\"></span>sopra <span class=\"_ _2\"></span>riportato si <span class=\"_ _a\"></span>conferma <span class=\"_ _2\"></span>l\u2019assenza di <span class=\"_ _a\"></span>segnali di <span class=\"_ _a\"></span>perdita <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>valore<span class=\"_ _567\"> </span>per le attivit\u00e0 intangibili iscritte in bilancio e legate ai rapporti di Asset under Management e<span class=\"_ _567\"> </span>Asset under Administration.<table class=\"s w39e h1e6\" id=\"_d88a6e90-361f-4ce4-b0d1-8ab1902bca08\"><tr><td class=\"c n x304 y4173 w394 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">CGU<span class=\"_ _567\"> </span></div></td><td class=\"c n xf8e y4173 w39f h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Decremento in % dei Risultati Netti</div></td><td class=\"t m0 xf8f h27 y4174 ff6 fs16 fc0 sc0 ls0 ws0\">Incremento in punti per<span class=\"_ _2\"></span>centuali del </td></tr><tr><td></td><td class=\"t m0 xf90 h27 y4175 ff6 fs16 fc0 sc0 ls0 ws0\">futuri (RN)<span class=\"_ _567\"> </span></td><td class=\"t m0 xf8f h2c y4175 ffb fs16 fc0 sc0 ls0 ws0\">tasso di attualizzazione dei flussi di </td></tr><tr><td></td><td></td><td class=\"t m0 xf8f h27 y4176 ff6 fs16 fc0 sc0 ls0 ws0\">cassa futuri (FCFE)<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y4177 w3a0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Gruppo Banco Desio<span class=\"_ _567\"> </span></div></td><td class=\"c n xf91 y4177 w339 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">14,34%<span class=\"_ _567\"> </span></div></td><td class=\"c n xf92 y4177 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">163<span class=\"_ _567\"> </span></div></td></tr></table>I Core Deposits I \u201ccore deposits\u201d rappr<span class=\"_ _2\"></span>esentano un\u2019attivit\u00e0 immateriale legata alle relazioni con la clientela (\u201ccustomer related intangible\u201d), generalmente rilevata in aggr<span class=\"_ _2\"></span>egazioni in campo bancario. Il valore <span class=\"_ _2\"></span>di tale <span class=\"_ _a\"></span>intangibile \u00e8 <span class=\"_ _2\"></span>di fatto <span class=\"_ _2\"></span>riconducibile ai <span class=\"_ _2\"></span>benefici <span class=\"_ _2\"></span>futuri di <span class=\"_ _2\"></span>cui l\u2019acquir<span class=\"_ _2\"></span>ente delle <span class=\"_ _2\"></span>masse raccolte <span class=\"_ _1d\"></span>potr\u00e0 <span class=\"_ _1d\"></span>beneficiare <span class=\"_ _1d\"></span>grazie <span class=\"_ _1d\"></span>al <span class=\"_ _1d\"></span>fatto <span class=\"_ _24\"></span>che <span class=\"_ _1d\"></span>si <span class=\"_ _1d\"></span>tratta <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>una <span class=\"_ _1d\"></span>forma <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>raccolta <span class=\"_ _24\"></span>stabile <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>che presenta costi inferiori <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>quelli <span class=\"_ _b\"></span>di mercato. <span class=\"_ _b\"></span>In sostanza <span class=\"_ _b\"></span>l\u2019acquirente pu\u00f2 <span class=\"_ _b\"></span>disporre di <span class=\"_ _b\"></span>una massa di raccolta per la propria attivit\u00e0 cr<span class=\"_ _2\"></span>editizia e per investimenti il cui tasso di remunerazione \u00e8 inferiore ai tassi del mer<span class=\"_ _2\"></span>cato interbancario. L<span class=\"_ _a\"></span>\u2019attivit\u00e0 immateriale consiste nella valorizzazione di questo <span class=\"_ _2\"></span>margine <span class=\"_ _a\"></span>futuro <span class=\"_ _2\"></span>denominato <span class=\"_ _2\"></span>\u201cdeposit <span class=\"_ _2\"></span>premium\u201d, <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>rappresenta <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>\u00e8 correlato all\u2019evoluzione dei tassi di mer<span class=\"_ _2\"></span>cato e alla dinamica delle masse raccolte. T<span class=\"_ _3\"></span>ale attivit\u00e0 intangibile <span class=\"_ _b\"></span>\u00e8 stata rilevata <span class=\"_ _b\"></span>nel 2023 sempre nell\u2019ambito <span class=\"_ _b\"></span>dell\u2019acquisizione del ramo d\u2019azienda acquisito dal Gruppo BPER.<span class=\"_ _567\"> </span>Analogamente agli AuA e AuM, la verifica sulla tenuta del valore dei cor<span class=\"_ _2\"></span>e deposits \u00e8 avvenuta considerando le masse complessive della CGU di riferimento che coincide con la legal entity Banco Desio.<span class=\"_ _567\"> </span>Anche <span class=\"_ _a\"></span>in <span class=\"_ _2\"></span>questo <span class=\"_ _a\"></span>caso <span class=\"_ _a\"></span>non <span class=\"_ _2\"></span>sono <span class=\"_ _a\"></span>stati <span class=\"_ _2\"></span>individuati <span class=\"_ _a\"></span>indicatori <span class=\"_ _a\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _a\"></span>impairment <span class=\"_ _a\"></span>per <span class=\"_ _2\"></span>le <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _2\"></span>intangibili iscritte in bilancio e legate ai core deposits.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-632": {
   "value": "<div class=\"t m0 h42 ff6 fsa fc0 sc0 ls0 ws0 gs9ba\">Sezione 11 <span class=\"ff9\">-</span> <span class=\"ff10\">Attivit\u00e0 fiscali e passivit\u00e0 fiscali - voce 110<span class=\"_ _567\"> </span></span><span class=\"ff10\"> </span></div><div class=\"t m0 h11 ff9 fsa fc0 sc0 ls0 ws0 gs9bb\">dell\u2019Attivo e voce 60 del Passivo<span class=\"_ _567\"> </span></div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gs9bc\">11.1 Attivit\u00e0 per imposte anticipate: composizione<span class=\"_ _567\"> </span></div><div class=\"gs81c\"><table class=\"s w3a1 h1e7\" id=\"_f2ba48db-b0fd-4729-9fd0-c205ef3e031b\"><tr><td></td><td class=\"c n xf93 y4178 w3a2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">IRES<span class=\"_ _567\"> </span></div></td><td class=\"c n xf94 y4178 w3a3 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">IRAP<span class=\"_ _567\"> </span></div></td><td class=\"c n xf95 y4178 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n xf96 y4178 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y4179 ff6 fs16 fc0 sc0 ls0 ws0\">A) In contropartita al conto economico:<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y3fe8 w3a4 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">Perdite fiscali<span class=\"_ _567\"> </span></div></td><td class=\"c n xf97 y3fe8 w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.149<span class=\"_ _567\"> </span></div></td><td class=\"c n xf98 y3fe8 w248 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf99 y3fe8 w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.149<span class=\"_ _567\"> </span></div></td><td class=\"c n x730 y3fe8 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.873<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fe9 w3a5 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">Avviamento fiscalmente deducibile<span class=\"_ _567\"> </span></div></td><td class=\"c n xf9a y3fe9 w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.931<span class=\"_ _567\"> </span></div></td><td class=\"c n xf9b y3fe9 w245 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">446<span class=\"_ _567\"> </span></div></td><td class=\"c n xf9c y3fe9 w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.377<span class=\"_ _567\"> </span></div></td><td class=\"c n xf9d y3fe9 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.609<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fea w3a6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Svalutazione crediti clientela deducibili in quote costanti<span class=\"_ _567\"> </span></div></td><td class=\"c n xf9e y3fea wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">40.002<span class=\"_ _567\"> </span></div></td><td class=\"c n xf9f y3fea w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.370<span class=\"_ _567\"> </span></div></td><td class=\"c n xfa0 y3fea wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">47.372<span class=\"_ _567\"> </span></div></td><td class=\"c n x612 y3fea wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">45.924<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3feb w3a7 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Fondo svalutazione crediti forfetario<span class=\"_ _567\"> </span></div></td><td class=\"c n xfa1 y3feb w181 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">305<span class=\"_ _567\"> </span></div></td><td class=\"c n xfa2 y3feb w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xfa3 y3feb w181 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">305<span class=\"_ _567\"> </span></div></td><td class=\"c n xfa4 y3feb wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">305<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y417a w3a8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Ammortamento civilistico immobilizzazioni materiali<span class=\"_ _567\"> </span></div></td><td class=\"c n xfa5 y417a w182 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">488<span class=\"_ _567\"> </span></div></td><td class=\"c n xfa6 y417a w3a9 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n xfa7 y417a w181 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">489<span class=\"_ _567\"> </span></div></td><td class=\"c n xfa8 y417a wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">445<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f79 w3aa h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Accantonamento al fondo garanzie impegni e rischio paese<span class=\"_ _567\"> </span></div></td><td class=\"c n xfa9 y3f79 w182 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">726<span class=\"_ _567\"> </span></div></td><td class=\"c n xfaa y3f79 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xfab y3f79 w181 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">726<span class=\"_ _567\"> </span></div></td><td class=\"c n xfac y3f79 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">894<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fed w3ab h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Accantonamento per oneri del personale<span class=\"_ _567\"> </span></div></td><td class=\"c n xfad y3fed w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.152<span class=\"_ _567\"> </span></div></td><td class=\"c n xfae y3fed w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.826<span class=\"_ _567\"> </span></div></td><td class=\"c n xfaf y3fed w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9.978<span class=\"_ _567\"> </span></div></td><td class=\"c n xfb0 y3fed wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10.090<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fee w3ac h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Accantonamento al Fdo cause legali<span class=\"_ _567\"> </span></div></td><td class=\"c n xfb1 y3fee w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.293<span class=\"_ _567\"> </span></div></td><td class=\"c n xfb2 y3fee w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xfb3 y3fee w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.293<span class=\"_ _567\"> </span></div></td><td class=\"c n xfb4 y3fee wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.540<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fef w3ad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Accantonamento al Fdo revocatorie<span class=\"_ _567\"> </span></div></td><td class=\"c n xfb5 y3fef w182 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">384<span class=\"_ _567\"> </span></div></td><td class=\"c n xfb6 y3fef w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">78<span class=\"_ _567\"> </span></div></td><td class=\"c n xfb7 y3fef w181 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">462<span class=\"_ _567\"> </span></div></td><td class=\"c n xfb8 y3fef wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">487<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3ea3 w3ae h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Accantonamento al fondo oneri vari<span class=\"_ _567\"> </span></div></td><td class=\"c n xfb9 y3ea3 w185 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">4.598<span class=\"_ _567\"> </span></div></td><td class=\"c n xfba y3ea3 w181 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">389<span class=\"_ _567\"> </span></div></td><td class=\"c n xfbb y3ea3 w185 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">4.987<span class=\"_ _567\"> </span></div></td><td class=\"c n xfbc y3ea3 wc1 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">6.388<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3ff0 w3af h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Accantonamento fiscale al TFR<span class=\"_ _567\"> </span></div></td><td class=\"c n xfbd y3ff0 w3b0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">9<span class=\"_ _567\"> </span></div></td><td class=\"c n xfbe y3ff0 w248 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xfbf y3ff0 w3a9 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">9<span class=\"_ _567\"> </span></div></td><td class=\"c n xfc0 y3ff0 w103 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">9<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y417b w3b1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Altre spese generali deducibili nell'eser<span class=\"_ _2\"></span>cizio successivo<span class=\"_ _567\"> </span></div></td><td class=\"c n xfc1 y417b w3b0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">7<span class=\"_ _567\"> </span></div></td><td class=\"c n xfc2 y417b w247 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xfc3 y417b w183 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">7<span class=\"_ _567\"> </span></div></td><td class=\"c n xfc4 y417b w169 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">28<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f80 w3b2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _567\"> </span></div></td><td class=\"c n xfc5 y3f80 wc8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10.572<span class=\"_ _567\"> </span></div></td><td class=\"c n xfc6 y3f80 w245 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">673<span class=\"_ _567\"> </span></div></td><td class=\"c n xfc7 y3f80 wc8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">11.245<span class=\"_ _567\"> </span></div></td><td class=\"c n xfc8 y3f80 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">11.109<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c x304 y417d w3b3 h1e8\"><div class=\"t m0 x2a1 h27 y417c ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale A<span class=\"_ _567\"> </span></div><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B) In contropartita al Patrimonio Netto:<span class=\"_ _567\"> </span></div></td><td class=\"c n xfc9 y417e w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">72.616<span class=\"_ _567\"> </span></div></td><td class=\"c n xfca y417e w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10.783<span class=\"_ _567\"> </span></div></td><td class=\"c n xfcb y417e w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">83.399<span class=\"_ _567\"> </span></div></td><td class=\"c n xfcc y417e w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">85.701<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f91 w3af h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Accantonamento fiscale al TFR<span class=\"_ _567\"> </span></div></td><td class=\"c n xfcd y3f91 w182 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">721<span class=\"_ _567\"> </span></div></td><td class=\"c n xfce y3f91 w247 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xfcf y3f91 w245 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">721<span class=\"_ _567\"> </span></div></td><td class=\"c n xfd0 y3f91 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">721<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f84 w3b4 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Svalutazione titoli classificati al FVOCI<span class=\"_ _567\"> </span></div></td><td class=\"c n xfd1 y3f84 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.044<span class=\"_ _567\"> </span></div></td><td class=\"c n xfd2 y3f84 w245 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">619<span class=\"_ _567\"> </span></div></td><td class=\"c n xfd3 y3f84 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.663<span class=\"_ _567\"> </span></div></td><td class=\"c n xfd4 y3f84 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">4.895<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3ff5 w3a5 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Avviamento fiscalmente deducibile<span class=\"_ _567\"> </span></div></td><td class=\"c n xfd5 y3ff5 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">48<span class=\"_ _567\"> </span></div></td><td class=\"c n xfd6 y3ff5 w169 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">11<span class=\"_ _567\"> </span></div></td><td class=\"c n xfd7 y3ff5 w16c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">59<span class=\"_ _567\"> </span></div></td><td class=\"c n xfd8 y3ff5 w16c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">66<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y417f w3b5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale B<span class=\"_ _567\"> </span></div></td><td class=\"c n xfd9 y417f w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.813<span class=\"_ _567\"> </span></div></td><td class=\"c n xfda y417f w192 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">630<span class=\"_ _567\"> </span></div></td><td class=\"c n xfdb y417f w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.443<span class=\"_ _567\"> </span></div></td><td class=\"c n xfdc y417f w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.682<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w293 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B)<span class=\"_ _567\"> </span></div></td><td class=\"c n xfdd y3de0 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">76.429<span class=\"_ _567\"> </span></div></td><td class=\"c n xfde y3de0 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">11.413<span class=\"_ _567\"> </span></div></td><td class=\"c n xfdf y3de0 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">87.842<span class=\"_ _567\"> </span></div></td><td class=\"c n xfe0 y3de0 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">91.383<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 h13 ffb fs3 fc2 sc0 ls0 ws0 gs9c2\">Probability test sulla fiscalit\u00e0 anticipata<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws13 gs9c3\">In relazione alle imposte anticipate sopra descritte, si evidenzia che le stesse sono riferibili per<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws138 gs9c4\">un importo di 35.949 migliaia di euro a imposte di cui alla Legge 214/2011, che ha conferito<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs9c5\">certezza al recuper<span class=\"_ _2\"></span>o delle stesse rendendo di fatto automaticamente soddisfatto il probability<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs9c6\">test contemplato dallo IAS 12 Imposte sul reddito.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws17e gs9c7\">A tale riguardo si pr<span class=\"_ _2\"></span>ecisa che la Capogruppo Banco di Desio e della Brianza S.p.A. non \u00e8 tenuta<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws14d gs9c8\">al versamento del canone annuale di garanzia per la trasformabilit\u00e0 delle attivit\u00e0 per imposte<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws5f gs9c9\">anticipate di cui alla Legge 214/2011 in crediti d\u2019imposta, intr<span class=\"_ _2\"></span>odotto dall\u2019art. 11 del D.L. n.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs9ca\">59/2016, <span class=\"_ _2\"></span>in quanto <span class=\"_ _2\"></span>la base <span class=\"_ _a\"></span>imponibile, calcolata <span class=\"_ _2\"></span>secondo le <span class=\"_ _2\"></span>disposizioni normative, <span class=\"_ _a\"></span>\u00e8 negativa.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws141 gs9cb\">Le ulteriori imposte anticipate sopra descritte, non rientranti nell\u2019ambito della Legge 214/2011,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws73 gs9cc\">sono state iscritte in considerazione della probabilit\u00e0 del lor<span class=\"_ _2\"></span>o recupero, pr<span class=\"_ _2\"></span>evedendo che<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs9cd\">possano rendersi disponibili in futur<span class=\"_ _2\"></span>o imponibili fiscali sufficienti a recuperar<span class=\"_ _2\"></span>e l\u2019attivit\u00e0.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsdf gs9ce\">In particolare, \u00e8 stata ef<span class=\"_ _2\"></span>fettuata un\u2019analisi delle imposte anticipate per tipologia e per timing di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs9cf\">riassorbimento, <span class=\"_ _b\"></span>nonch\u00e9 <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>redditivit\u00e0 <span class=\"_ _b\"></span>futura <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>Gruppo <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>relativi imponibili <span class=\"_ _8\"></span>fiscali sul<span class=\"_ _b\"></span>la<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs9d0\">base delle <span class=\"_ _b\"></span>medesime <span class=\"_ _b\"></span>previsioni economico <span class=\"_ _b\"></span>finanziarie considerate <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>il test <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>impairment <span class=\"_ _b\"></span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs9d1\">avviamenti e partecipazioni per il periodo 2026-2030.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs9d2\">Dall\u2019analisi <span class=\"_ _1\"> </span>\u00e8 <span class=\"_ _24\"> </span>emerso <span class=\"_ _1\"> </span>che <span class=\"_ _1\"> </span>i <span class=\"_ _1\"> </span>futuri <span class=\"_ _1\"> </span>imponibili <span class=\"_ _1\"> </span>fiscali <span class=\"_ _1\"> </span>siano <span class=\"_ _1\"> </span>tali <span class=\"_ _24\"> </span>da <span class=\"_ _1\"> </span>consentire <span class=\"_ _1\"> </span>il <span class=\"_ _24\"> </span>recupero <span class=\"_ _24\"> </span>delle<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs9d3\">suddette imposte anticipate.<span class=\"_ _567\"> </span></div>11.2 Passivit\u00e0 per imposte differite: composizione<span class=\"_ _567\"> </span>La tabella evidenzia tutta la fiscalit\u00e0 differita che sar\u00e0 assorbita nei pr<span class=\"_ _2\"></span>ossimi esercizi.<span class=\"_ _567\"> </span><table class=\"s w3b6 h1e9\" id=\"_34d444c2-df6f-48b2-ab2d-af61a8b2eac9\"><tr><td></td><td class=\"c n xfe1 y4180 w3a2 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">IRES<span class=\"_ _567\"> </span></div></td><td class=\"c n xfe2 y4180 w3a3 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">IRAP<span class=\"_ _567\"> </span></div></td><td class=\"c n xfe3 y4180 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n xfe4 y4180 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 xfe5 h27 y4181 ff6 fs16 fc0 sc0 ls0 ws0\">Riesposto<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 x8e1 h27 y4182 ff6 fs16 fc0 sc0 ls0 ws0\">A) In contropartita al conto economico:<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y4183 w3b7 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">Ammortamenti fiscali immobilizzazioni materiali<span class=\"_ _567\"> </span></div></td><td class=\"c n xfe6 y4183 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xfe7 y4183 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">13<span class=\"_ _567\"> </span></div></td><td class=\"c n xfe8 y4183 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">13<span class=\"_ _567\"> </span></div></td><td class=\"c n xfe9 y4183 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">13<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3dbe w3b8 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">Ammortamento fiscale avviamento<span class=\"_ _567\"> </span></div></td><td class=\"c n xfea y3dbe w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">48<span class=\"_ _567\"> </span></div></td><td class=\"c n xfeb y3dbe w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10<span class=\"_ _567\"> </span></div></td><td class=\"c n xfec y3dbe w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">58<span class=\"_ _567\"> </span></div></td><td class=\"c n xfed y3dbe w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">46<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fee w3b9 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">Intangibili fiscalmente non rilevanti<span class=\"_ _567\"> </span></div></td><td class=\"c n xfee y3fee wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.697<span class=\"_ _567\"> </span></div></td><td class=\"c n xfef y3fee wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.040<span class=\"_ _567\"> </span></div></td><td class=\"c n xff0 y3fee wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.737<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x304 y401b w3ba h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">PP<span class=\"_ _a\"></span>A Mercadante<span class=\"_ _567\"> </span></div></td><td class=\"c n xff1 y401b wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">560<span class=\"_ _567\"> </span></div></td><td class=\"c n xff2 y401b wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">114<span class=\"_ _567\"> </span></div></td><td class=\"c n xff3 y401b wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">674<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x304 y3dc6 w3bb h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">Accantonamento fiscale ex art. 106, c.3<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n xff4 y3dc6 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.812<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h2c y4184 ff10 fs16 fc0 sc0 ls0 ws0\">Accantonamento fiscale al TFR<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y4185 w3b2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _567\"> </span></div></td><td class=\"c n xff5 y4185 w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.432<span class=\"_ _567\"> </span></div></td><td class=\"c n xff6 y4185 w181 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">159<span class=\"_ _567\"> </span></div></td><td class=\"c n xff7 y4185 w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.591<span class=\"_ _567\"> </span></div></td><td class=\"c n xff8 y4185 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.275<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c x304 y4187 w3bc h1ea\"><div class=\"t m0 x2a1 h27 y4186 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale A<span class=\"_ _567\"> </span></div><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B) In contropartita al Patrimonio Netto<span class=\"_ _567\"> </span></div></td><td class=\"c n xff9 y3fd6 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.737<span class=\"_ _567\"> </span></div></td><td class=\"c n xffa y3fd6 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.336<span class=\"_ _567\"> </span></div></td><td class=\"c n xffb y3fd6 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.073<span class=\"_ _567\"> </span></div></td><td class=\"c n xffc y3fd6 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10.146<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4038 w3af h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">Accantonamento fiscale al TFR<span class=\"_ _567\"> </span></div></td><td class=\"c n xffd y4038 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">24<span class=\"_ _567\"> </span></div></td><td class=\"c n xffe y4038 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xfff y4038 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">24<span class=\"_ _567\"> </span></div></td><td class=\"c n x1000 y4038 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4188 w3bd h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">Rivalutazione titoli classificati al FVOCI<span class=\"_ _567\"> </span></div></td><td class=\"c n x1001 y4188 w181 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">695<span class=\"_ _567\"> </span></div></td><td class=\"c n x1002 y4188 w245 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">165<span class=\"_ _567\"> </span></div></td><td class=\"c n x1003 y4188 w181 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">860<span class=\"_ _567\"> </span></div></td><td class=\"c n x1004 y4188 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.340<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4189 w3be h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Rivalutazione patrimonio artistico<span class=\"_ _567\"> </span></div></td><td class=\"c n x1005 y4189 w169 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">39<span class=\"_ _567\"> </span></div></td><td class=\"c n x1006 y4189 w183 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">8<span class=\"_ _567\"> </span></div></td><td class=\"c n x1007 y4189 w169 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">47<span class=\"_ _567\"> </span></div></td><td class=\"c n x1008 y4189 w169 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">47<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4052 w3b5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale B<span class=\"_ _567\"> </span></div></td><td class=\"c n x1009 y4052 w192 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">758<span class=\"_ _567\"> </span></div></td><td class=\"c n x100a y4052 w1a0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">173<span class=\"_ _567\"> </span></div></td><td class=\"c n x100b y4052 w1a0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">931<span class=\"_ _567\"> </span></div></td><td class=\"c n x100c y4052 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.394<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w293 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x100d y3de0 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">7.495<span class=\"_ _567\"> </span></div></td><td class=\"c n x100e y3de0 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.509<span class=\"_ _567\"> </span></div></td><td class=\"c n x100f y3de0 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">9.004<span class=\"_ _567\"> </span></div></td><td class=\"c n x1010 y3de0 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">11.540<span class=\"_ _567\"> </span></div></td></tr></table><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gs9ea\">11.3 V<span class=\"_ _a\"></span>ariazioni delle imposte anticipate (in contropartita del conto economico)<span class=\"_ _567\"> </span></div><div class=\"gs9eb\"><table class=\"s w3bf h1eb\" id=\"_07762e9b-7d57-4e74-8698-1fbe4a7f77cc\"><tr><td></td><td></td><td class=\"c n x1011 y418a w2fe h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale 31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x1012 y418a w3c0 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale 31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y418b w3c1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Importo iniziale<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1013 y418b w2a9 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">85.701<span class=\"_ _567\"> </span></div></td><td class=\"c n x96c y418b w258 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">108.897<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y418c w259 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Aumenti<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1014 y418c w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10.873<span class=\"_ _567\"> </span></div></td><td class=\"c n x1015 y418c w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">26.159<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y418d w3c2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 Imposte anticipate rilevate nell'esercizio<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1016 y418d wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.869<span class=\"_ _567\"> </span></div></td><td class=\"c n x1017 y418d wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">17.783<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1018 y418e w3c3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) relative a pr<span class=\"_ _2\"></span>ecedenti esercizi<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1019 y418e w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x101a y418e w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1018 y418f w3c4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) dovute al mutamento di criteri contabili<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x101b y418f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x101c y418f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1018 y4190 w285 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) riprese di valor<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x101d y4190 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x101e y4190 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1018 y4191 w180 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">d) altre<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x101f y4191 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.869<span class=\"_ _567\"> </span></div></td><td class=\"c n x1020 y4191 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">17.783<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4192 w3c5 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">2.2 Nuove imposte o incrementi di aliquote fiscali<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1021 y4192 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.953<span class=\"_ _567\"> </span></div></td><td class=\"c n x1022 y4192 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4193 w3c6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.3 Altri aumenti<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1023 y4193 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">51<span class=\"_ _567\"> </span></div></td><td class=\"c n x1024 y4193 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.376<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1018 y4194 w385 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui operazioni di aggregazione aziendale<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1025 y4194 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1026 y4194 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.376<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1018 y40f8 w327 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui altre variazioni<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1027 y40f8 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">51<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x304 y4195 w263 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3. Diminuzioni<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1028 y4195 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.175<span class=\"_ _567\"> </span></div></td><td class=\"c n x1029 y4195 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">49.355<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4196 w3c7 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.1 Imposte anticipate annullate nell'esercizio<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x102a y4196 wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">13.094<span class=\"_ _567\"> </span></div></td><td class=\"c n x102b y4196 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">49.354<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1018 y4197 w3c8 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) rigiri<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x102c y4197 w177 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">13.094<span class=\"_ _567\"> </span></div></td><td class=\"c n x102d y4197 w188 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">49.354<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1018 y4198 w3c9 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) svalutazioni per sopravvenuta irrecuperabilit\u00e0<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x102e y4198 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x102f y4198 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1018 y4199 wf5 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">c)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1030 y4199 w3ca h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">mutamento di criteri contabili<span class=\"_ _567\"> </span></div></td><td class=\"c n x1031 y4199 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1032 y4199 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1018 y419a w180 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">d) altre<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1033 y419a w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1034 y419a w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y419b w3cb h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">3.2 Riduzioni di aliquote fiscali<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1035 y419b w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1036 y419b w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y419c w3cc h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.3 Altre diminuzioni:<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1037 y419c w16c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">81<span class=\"_ _567\"> </span></div></td><td class=\"c n x1038 y419c w103 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x1039 h28 y419d ff9 fs16 fc0 sc0 ls0 ws0\">a) trasformazione in crediti d'imposta di cui alla </td><td></td><td class=\"c n x103a y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x103b y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x1039 h28 y419e ff9 fs16 fc0 sc0 ls0 ws0\">legge.n.214/2011<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1018 y3f23 w180 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) altre<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x103c y3f23 w16c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">81<span class=\"_ _567\"> </span></div></td><td class=\"c n x103d y3f23 w103 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w3cd h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">4. Importo finale<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1028 y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">83.399<span class=\"_ _567\"> </span></div></td><td class=\"c n x1029 y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">85.701<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs9d6\">Le imposte anticipate rilevate nell\u2019esercizio si riferiscono principalmente:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs9d7\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsad\">per 7.995 migliaia di euro, agli accantonamenti ai fondi rischi ed oneri e ai fondi r<span class=\"_ _2\"></span>elativi al<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wsad\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs9d8\">personale non deducibili;<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs9d9\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">per 507 migliaia di euro, agli accantonamenti ai fondi cause legali non deducibili.<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs9da\">La voce 2.2 \u201cNuove imposte <span class=\"_ _2\"></span>o incrementi di aliquote fiscali\u201d <span class=\"_ _2\"></span>si riferisce alle imposte anticipate<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs9db\">iscritte <span class=\"_ _a\"></span>per <span class=\"_ _2\"></span>effetto <span class=\"_ _a\"></span>della <span class=\"_ _2\"></span>modifica <span class=\"_ _a\"></span>introdotta <span class=\"_ _a\"></span>dall\u2019art. <span class=\"_ _2\"></span>1, <span class=\"_ _2\"></span>co. <span class=\"_ _a\"></span>74 <span class=\"_ _2\"></span>della <span class=\"_ _a\"></span>Legge <span class=\"_ _2\"></span>n. <span class=\"_ _2\"></span>199/2025 <span class=\"_ _a\"></span>(Legge <span class=\"_ _2\"></span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs9dc\">Bilancio 2026) che ha pr<span class=\"_ _2\"></span>evisto l\u2019aumento del 2% dell\u2019aliquota Irap applicabile agli <span class=\"_ _2\"></span>intermediari<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs9dd\">finanziari.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsee gs9de\">Le imposte anticipate annullate nell\u2019esercizio sono essenzialmente dovute all\u2019utilizzo di fondi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs9df\">tassati <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>parte <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>perdite <span class=\"_ _8\"></span>fiscali <span class=\"_ _8\"></span>relative <span class=\"_ _b\"></span>alla <span class=\"_ _8\"></span>ex <span class=\"_ _8\"></span>controllata <span class=\"_ _8\"></span>Dynamica <span class=\"_ _8\"></span>Retail <span class=\"_ _8\"></span>S.p.A. <span class=\"_ _8\"></span>(oggi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs9e0\">incorporata in Fides S.p.A.), ad abbattimento dell\u2019imponibile dell\u2019incorporante.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs9e1\">La Legge n. 207/2024 (Legge di Bilancio 2025) ha previsto per l\u2019eser<span class=\"_ _2\"></span>cizio 2025 il differimento:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs9e2\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsdb\">dei reversal r<span class=\"_ _2\"></span>elativi alle svalutazioni sui crediti di esercizi pr<span class=\"_ _2\"></span>ecedenti, di cui all\u2019art. 16, co. 4<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wsdb\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs9e3\">del D.L. n. 83/2015 e successive modifiche e integrazioni;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs9e4\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws304\">della deduzione delle componenti reddituali derivanti dall\u2019adozione del modello di<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws304\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws224 gs9e5\">rilevazione delle perdite attese sui cr<span class=\"_ _2\"></span>editi verso la clientela, iscritte in sede di prima<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs9e6\">applicazione del principio contabile IFRS 9;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs9e7\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">delle <span class=\"_ _4\"></span>quote <span class=\"_ _7d\"></span>di <span class=\"_ _4\"></span>ammortamento <span class=\"_ _4\"></span>degli <span class=\"_ _7d\"></span>avviamenti <span class=\"_ _4\"></span>cui <span class=\"_ _7d\"></span>si <span class=\"_ _4\"></span>applica <span class=\"_ _7d\"></span>la <span class=\"_ _4\"></span>disciplina <span class=\"_ _4\"></span>della <span class=\"_ _7d\"></span>trasformazione<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs9e8\">in crediti d\u2019imposta (con DT<span class=\"_ _3\"></span>A cd. \u201cqualificate\u201d).<span class=\"_ _567\"> </span></div>11.4 V<span class=\"_ _a\"></span>ariazioni delle imposte anticipate di cui alla L. 214/2011<span class=\"_ _567\"> </span>La <span class=\"_ _1\"> </span>voce <span class=\"_ _1\"> </span>\u201c2. <span class=\"_ _1\"> </span>Aument<span class=\"_ _b\"></span>i\u201d <span class=\"_ _1\"> </span>si <span class=\"_ _1\"> </span>riferisce <span class=\"_ _1\"> </span>alle <span class=\"_ _9\"> </span>imposte <span class=\"_ _1\"> </span>anticipate <span class=\"_ _1\"> </span>iscritte <span class=\"_ _1\"> </span>per <span class=\"_ _1\"> </span>effetto <span class=\"_ _1\"> </span>della <span class=\"_ _9\"> </span>modifica<span class=\"_ _567\"> </span>introdotta dall\u2019art. 1, co. 74 della Legge n. 199/2025 (Legge di Bilancio 2026) che ha pr<span class=\"_ _2\"></span>evisto<span class=\"_ _567\"> </span>l\u2019aumento del 2% dell\u2019aliquota IRAP applicabile agli intermediari finanziari.<span class=\"_ _567\"> </span><table class=\"s w3ce h1ec\" id=\"_cfc03f0f-d4b0-4f8f-a1a0-717a2797f0c4\"><tr><td></td><td class=\"c n x1011 y419f w2fe h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale 31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x1012 y419f w3c0 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale 31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4117 w3c1 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">1. Importo iniziale<span class=\"_ _567\"> </span></div></td><td class=\"c n x103e y4117 w3cf h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">34.975<span class=\"_ _567\"> </span></div></td><td class=\"c n x103f y4117 w250 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">64.273<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41a0 w259 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Aumenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x1040 y41a0 w190 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">974<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x304 y4118 w263 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3. Diminuzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1041 y4118 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1042 y4118 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">29.298<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4119 w3d0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.1 Rigiri<span class=\"_ _567\"> </span></div></td><td class=\"c n x1043 y4119 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1044 y4119 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">29.298<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3f9b w3d1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.2 T<span class=\"_ _a\"></span>rasformazione in crediti d'imposta<span class=\"_ _567\"> </span></div></td><td class=\"c n x1045 y3f9b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1046 y3f9b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1018 y41a1 w3d2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) derivante da perdite di eser<span class=\"_ _2\"></span>cizio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1047 y41a1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1048 y41a1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1018 y41a2 w3d3 h1b3\"><div class=\"t m0 x2a1 h27 y3e50 ff10 fs16 fc0 sc0 ls0 ws0\">b) derivante da perdite fiscali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1049 y41a3 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x104a y41a3 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y41a4 w122 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">3.3 Altre diminuzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x104b y41a5 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1022 y41a5 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w3cd h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">4. Importo finale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1028 y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">35.949<span class=\"_ _567\"> </span></div></td><td class=\"c n x1029 y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">34.975<span class=\"_ _567\"> </span></div></td></tr></table>11.5 V<span class=\"_ _a\"></span>ariazioni delle imposte differite (in contropartita del conto economico)<span class=\"_ _567\"> </span>La voce 2.2 \u201cNuove imposte <span class=\"_ _2\"></span>o incrementi di aliquote fiscali\u201d <span class=\"_ _2\"></span>si riferisce alle imposte anticipate<span class=\"_ _567\"> </span>iscritte <span class=\"_ _a\"></span>per <span class=\"_ _2\"></span>effetto <span class=\"_ _a\"></span>della <span class=\"_ _2\"></span>modifica <span class=\"_ _a\"></span>introdotta <span class=\"_ _a\"></span>dall\u2019art. <span class=\"_ _2\"></span>1, <span class=\"_ _2\"></span>co. <span class=\"_ _a\"></span>74 <span class=\"_ _2\"></span>della <span class=\"_ _a\"></span>Legge <span class=\"_ _2\"></span>n. <span class=\"_ _2\"></span>199/2025 <span class=\"_ _a\"></span>(Legge <span class=\"_ _2\"></span>di<span class=\"_ _567\"> </span>Bilancio 2026) che ha pr<span class=\"_ _2\"></span>evisto l\u2019aumento del 2% dell\u2019aliquota Irap applicabile agli <span class=\"_ _2\"></span>intermediari<span class=\"_ _567\"> </span>finanziari.<span class=\"_ _567\"> </span>Le imposte differite annullate nell\u2019eser<span class=\"_ _2\"></span>cizio sono essenzialmente imputabili agli effetti economici<span class=\"_ _567\"> </span>legati alla P<span class=\"_ _4\"></span>.P<span class=\"_ _4\"></span>.A. (purchase price allocation) r<span class=\"_ _2\"></span>elativa alla ex controllata Dynamica Retail S.p.A.<span class=\"_ _567\"> </span>(oggi incorporata in Fides S.p.A.) e agli ammortamenti effettuati sulle attivit\u00e0 intangibili.<span class=\"_ _567\"> </span><table class=\"s w3d4 h1ed\" id=\"_9ee1357f-cbe3-4975-9d32-d2de54ee443c\"><tr><td></td><td class=\"c n x104c y41a6 w2fe h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale 31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x104d y41a6 w2fe h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale 31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x104e h27 y41a7 ff6 fs16 fc0 sc0 ls0 ws0\">Riesposto<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y41a8 w3c1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Importo iniziale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1013 y41a8 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10.146<span class=\"_ _567\"> </span></div></td><td class=\"c n x104f y41a8 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">7.383<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41a9 w3d5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Aumenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x1040 y41a9 w192 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">116<span class=\"_ _567\"> </span></div></td><td class=\"c n x1050 y41a9 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.240<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y41aa w3d6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 Imposte differite rilevate nell'eser<span class=\"_ _2\"></span>cizio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1051 y41aa w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">11<span class=\"_ _567\"> </span></div></td><td class=\"c n x1052 y41aa w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">11<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1053 y3f1e w3d7 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) relative a pr<span class=\"_ _2\"></span>ecedenti esercizi<span class=\"_ _567\"> </span></div></td><td class=\"c n x1054 y3f1e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1055 y3f1e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1053 y3f1f w3d8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) dovute al mutamento di criteri contabili<span class=\"_ _567\"> </span></div></td><td class=\"c n x1056 y3f1f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1057 y3f1f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1053 y3f0d w3d9 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) altre<span class=\"_ _567\"> </span></div></td><td class=\"c n x1058 y3f0d w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">11<span class=\"_ _567\"> </span></div></td><td class=\"c n x1059 y3f0d w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">11<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3f5c w3c5 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">2.2 Nuove imposte o incrementi di aliquote fiscali<span class=\"_ _567\"> </span></div></td><td class=\"c n x105a y3f5c w181 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">105<span class=\"_ _567\"> </span></div></td><td class=\"c n x105b y3f5c wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.555<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3f20 w3c6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.3 Altri aumenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x105c y3f20 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x105d y3f20 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">674<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41a0 w3da h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3. Diminuzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x105e y41a0 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.189<span class=\"_ _567\"> </span></div></td><td class=\"c n x105f y41a0 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">477<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3f5d w3db h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.1 Imposte differite annullate nell'eser<span class=\"_ _2\"></span>cizio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1060 y3f5d w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.189<span class=\"_ _567\"> </span></div></td><td class=\"c n x1061 y3f5d wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">477<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1053 y3f5e w3dc h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) rigiri<span class=\"_ _567\"> </span></div></td><td class=\"c n x1062 y3f5e w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.189<span class=\"_ _567\"> </span></div></td><td class=\"c n x1063 y3f5e wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">477<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1053 y3f9b w3d8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) dovute al mutamento di criteri contabili<span class=\"_ _567\"> </span></div></td><td class=\"c n x1056 y3f9b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1057 y3f9b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1053 y41ab w3d9 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) altre<span class=\"_ _567\"> </span></div></td><td class=\"c n x1064 y41ab w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1065 y41ab w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3f22 w3cb h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">3.2 Riduzioni di aliquote fiscali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1066 y3f22 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1067 y3f22 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3f23 w122 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.3 Altre diminuzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xe52 y3f23 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe53 y3f23 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w3cd h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">4. Importo finale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1068 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.073<span class=\"_ _567\"> </span></div></td><td class=\"c n x1069 y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10.146<span class=\"_ _567\"> </span></div></td></tr></table>11.6 V<span class=\"_ _a\"></span>ariazioni delle imposte anticipate (in contropartita del patrimonio netto)<span class=\"_ _567\"> </span>Le <span class=\"_ _b\"></span>imposte anticipate <span class=\"_ _b\"></span>rilevate <span class=\"_ _b\"></span>nell\u2019esercizio <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>imputabili <span class=\"_ _b\"></span>alla <span class=\"_ _b\"></span>valutazione <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>titoli <span class=\"_ _b\"></span>classificati<span class=\"_ _567\"> </span>tra le <span class=\"_ _2\"></span>Attivit\u00e0 <span class=\"_ _2\"></span>finanziarie valutate <span class=\"_ _2\"></span>al fair <span class=\"_ _2\"></span>value con <span class=\"_ _2\"></span>impatto sulla <span class=\"_ _2\"></span>redditivit\u00e0 <span class=\"_ _2\"></span>complessiva (FVOCI).<span class=\"_ _567\"> </span>Le imposte anticipate annullate nell\u2019esercizio sono r<span class=\"_ _2\"></span>elative principalmente alla valutazione<span class=\"_ _567\"> </span>di <span class=\"_ _8\"></span>titoli <span class=\"_ _1d\"></span>classificati <span class=\"_ _1d\"></span>tra <span class=\"_ _8\"></span>le <span class=\"_ _1d\"></span>Attivit\u00e0 <span class=\"_ _1d\"></span>finanziarie <span class=\"_ _8\"></span>valutate <span class=\"_ _1d\"></span>al <span class=\"_ _8\"></span>fair <span class=\"_ _1d\"></span>value <span class=\"_ _1d\"></span>con <span class=\"_ _8\"></span>impatto <span class=\"_ _1d\"></span>sulla <span class=\"_ _1d\"></span>redditivit\u00e0<span class=\"_ _567\"> </span>complessiva (FVOCI).<span class=\"_ _567\"> </span><table class=\"s w3dd h1ee\" id=\"_db6a52c8-8bf6-4157-829d-d05c38072bb8\"><tr><td></td><td class=\"c n x1011 y40ff w2fe h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale 31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x1012 y40ff w3c0 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale 31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41ac w3c1 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">1. Importo iniziale<span class=\"_ _567\"> </span></div></td><td class=\"c n x106a y41ac w16e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">5.682<span class=\"_ _567\"> </span></div></td><td class=\"c n x106b y41ac w16e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">9.845<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41a8 w259 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Aumenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x1040 y41a8 w190 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">197<span class=\"_ _567\"> </span></div></td><td class=\"c n x106c y41a8 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">228<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3f09 w3c2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 Imposte anticipate rilevate nell'esercizio<span class=\"_ _567\"> </span></div></td><td class=\"c n x106d y3f09 w181 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">193<span class=\"_ _567\"> </span></div></td><td class=\"c n x106e y3f09 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">228<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1018 y3f0a w3c3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) relative a pr<span class=\"_ _2\"></span>ecedenti esercizi<span class=\"_ _567\"> </span></div></td><td class=\"c n x1019 y3f0a w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x101a y3f0a w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1018 y3f1e w3c4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) dovute al mutamento di criteri contabili<span class=\"_ _567\"> </span></div></td><td class=\"c n x101b y3f1e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x101c y3f1e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1018 y3f1f w3d9 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) altre<span class=\"_ _567\"> </span></div></td><td class=\"c n x106f y3f1f w182 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">193<span class=\"_ _567\"> </span></div></td><td class=\"c n x1070 y3f1f wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">228<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3f0d w3c5 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">2.2 Nuove imposte o incrementi di aliquote fiscali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1071 y3f0d w3b0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4<span class=\"_ _567\"> </span></div></td><td class=\"c n x1072 y3f0d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3f5c w3c6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.3 Altri aumenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x1073 y3f5c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1074 y3f5c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41ad w263 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3. Diminuzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x105e y41ad w18b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.436<span class=\"_ _567\"> </span></div></td><td class=\"c n xc8b y41ad w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.391<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3f10 w3c7 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.1 Imposte anticipate annullate nell'esercizio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1075 y3f10 w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.436<span class=\"_ _567\"> </span></div></td><td class=\"c n x1076 y3f10 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.391<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1018 y41ae w3c8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) rigiri<span class=\"_ _567\"> </span></div></td><td class=\"c n x1077 y41ae w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.436<span class=\"_ _567\"> </span></div></td><td class=\"c n x1078 y41ae w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.391<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1018 y3f5e w3c9 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) svalutazioni per sopravvenuta irrecuperabilit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x102e y3f5e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x102f y3f5e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1018 y3f9b w3de h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) dovute al mutamento di criteri contabili<span class=\"_ _567\"> </span></div></td><td class=\"c n x1079 y3f9b w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x107a y3f9b w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1018 y41a1 w180 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">d) altre<span class=\"_ _567\"> </span></div></td><td class=\"c n x1033 y41a1 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1034 y41a1 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3f22 w3cb h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">3.2 Riduzioni di aliquote fiscali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1035 y3f22 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1036 y3f22 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3f23 w122 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.3 Altre diminuzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x104b y3f23 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x107b y3f23 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w3cd h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">4. Importo finale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1068 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.443<span class=\"_ _567\"> </span></div></td><td class=\"c n x107c y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.682<span class=\"_ _567\"> </span></div></td></tr></table>11.7 V<span class=\"_ _a\"></span>ariazioni delle imposte differite (in contropartita del patrimonio netto)<span class=\"_ _567\"> </span>Le imposte differite rilevate nell\u2019eser<span class=\"_ _2\"></span>cizio sono principalmente dovute alla valutazione di titoli<span class=\"_ _567\"> </span>classificati <span class=\"_ _a\"></span>tra <span class=\"_ _a\"></span>le <span class=\"_ _a\"></span>Attivit\u00e0 <span class=\"_ _a\"></span>finanziarie <span class=\"_ _a\"></span>valutate <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>fair <span class=\"_ _a\"></span>value <span class=\"_ _2\"></span>con <span class=\"_ _3\"></span>impat<span class=\"_ _b\"></span>to <span class=\"_ _a\"></span>sulla <span class=\"_ _a\"></span>redditivit\u00e0 <span class=\"_ _3\"></span>complessiva<span class=\"_ _567\"> </span>(FVOCI).<span class=\"_ _567\"> </span>Le imposte differite annullate nell\u2019eser<span class=\"_ _2\"></span>cizio sono essenzialmente relative alla valutazione di titoli<span class=\"_ _567\"> </span>classificati <span class=\"_ _a\"></span>tra <span class=\"_ _a\"></span>le <span class=\"_ _a\"></span>Attivit\u00e0 <span class=\"_ _a\"></span>finanziarie <span class=\"_ _a\"></span>valutate <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>fair <span class=\"_ _a\"></span>value <span class=\"_ _2\"></span>con <span class=\"_ _3\"></span>impat<span class=\"_ _b\"></span>to <span class=\"_ _a\"></span>sulla <span class=\"_ _a\"></span>redditivit\u00e0 <span class=\"_ _3\"></span>complessiva<span class=\"_ _567\"> </span>(FVOCI).<span class=\"_ _567\"> </span><table class=\"s w3df h1ef\" id=\"_83799cf9-05d3-4393-ae34-d92fad44a16a\"><tr><td></td><td class=\"c n x104c y41ac w2fe h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale 31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x104d y41ac w2fe h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale 31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41af w3c1 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">1. Importo iniziale<span class=\"_ _567\"> </span></div></td><td class=\"c n x107d y41af w19f h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">1.394<span class=\"_ _567\"> </span></div></td><td class=\"c n x107e y41af w21e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">884<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41a9 w3d5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Aumenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x1040 y41a9 w192 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">796<span class=\"_ _567\"> </span></div></td><td class=\"c n x1050 y41a9 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.302<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3f0a w3e0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 Imposte anticipate rilevate nell'esercizio<span class=\"_ _567\"> </span></div></td><td class=\"c n x107f y3f0a w181 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">771<span class=\"_ _567\"> </span></div></td><td class=\"c n x1080 y3f0a wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.302<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1053 y3f0b w3d7 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) relative a pr<span class=\"_ _2\"></span>ecedenti esercizi<span class=\"_ _567\"> </span></div></td><td class=\"c n x1054 y3f0b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1055 y3f0b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1053 y3f1f w3d8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) dovute al mutamento di criteri contabili<span class=\"_ _567\"> </span></div></td><td class=\"c n x1056 y3f1f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1057 y3f1f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1053 y3f0d w3d9 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) altre<span class=\"_ _567\"> </span></div></td><td class=\"c n x1081 y3f0d w181 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">771<span class=\"_ _567\"> </span></div></td><td class=\"c n x1082 y3f0d wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.302<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3f0e w3c5 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">2.2 Nuove imposte o incrementi di aliquote fiscali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1083 y3f0e w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">25<span class=\"_ _567\"> </span></div></td><td class=\"c n x1084 y3f0e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3f20 w3c6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.3 Altri aumenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x105c y3f20 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1085 y3f20 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41a0 w3da h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3. Diminuzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x105e y41a0 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.259<span class=\"_ _567\"> </span></div></td><td class=\"c n x105f y41a0 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">792<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y41ae w3c7 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.1 Imposte anticipate annullate nell'esercizio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1086 y41ae w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.259<span class=\"_ _567\"> </span></div></td><td class=\"c n x1087 y41ae wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">792<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1053 y4119 w3dc h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) rigiri<span class=\"_ _567\"> </span></div></td><td class=\"c n x1062 y4119 w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.259<span class=\"_ _567\"> </span></div></td><td class=\"c n x1063 y4119 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">792<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1053 y3f9b w3d8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) dovute al mutamento di criteri contabili<span class=\"_ _567\"> </span></div></td><td class=\"c n x1056 y3f9b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1057 y3f9b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1053 y41a1 w3d9 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) altre<span class=\"_ _567\"> </span></div></td><td class=\"c n x1064 y41a1 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1065 y41a1 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y411c w3cb h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">3.2 Riduzioni di aliquote fiscali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1066 y411c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1067 y411c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3f23 w122 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.3 Altre diminuzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xe52 y3f23 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe53 y3f23 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w3cd h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">4. Importo finale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1088 y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">931<span class=\"_ _567\"> </span></div></td><td class=\"c n x1089 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.394<span class=\"_ _567\"> </span></div></td></tr></table><div class=\"t m0 h42 ff6 fsa fc0 sc0 ls0 ws0 gsa1e\">Sezione 13 <span class=\"ff9\">- Altr<span class=\"_ _2\"></span>e attivit\u00e0 - voce 130<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gsa1f\">13.1 Altre attivit\u00e0: composizione<span class=\"_ _567\"> </span></div><div class=\"gsa20\"><table class=\"s w3e1 h1e0\" id=\"_bab2020f-8a9b-4081-8799-87c12fcfe95e\"><tr><td></td><td class=\"c n x108a y4113 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x108b y4113 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y41b0 ff9 fs16 fc0 sc0 ls0 ws0\">Crediti d'imposta<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x304 y3f1f w3e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">- quota capitale<span class=\"_ _567\"> </span></div></td><td class=\"c n x108c y3f1f wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">267.228<span class=\"_ _567\"> </span></div></td><td class=\"c n x108d y3f1f w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">382.791<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y41b1 ff9 fs16 fc0 sc0 ls0 ws0\">- quota interessi<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x304 y3fc4 w350 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Crediti vs l'erario per acconti versati<span class=\"_ _567\"> </span></div></td><td class=\"c n x108e y3fc4 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">58.043<span class=\"_ _567\"> </span></div></td><td class=\"c n x108f y3fc4 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">31.017<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41b2 w3e3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Ritenute d'acconto subite<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1090 y41b2 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">30<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41b3 w3e4 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Assegni negoziati da regolar<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></div></td><td class=\"c n x1091 y41b3 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">11.972<span class=\"_ _567\"> </span></div></td><td class=\"c n x1092 y41b3 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">13.249<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f11 w3e5 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Depositi cauzionali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1093 y3f11 w1d4 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n x1094 y3f11 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">12<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f12 w3e6 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Fatture emesse da incassar<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></div></td><td class=\"c n x1095 y3f12 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">172<span class=\"_ _567\"> </span></div></td><td class=\"c n x1096 y3f12 w195 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">121<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f13 w3e7 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Partite in corso di lavorazione e viaggianti con le filiali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1097 y3f13 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">22.935<span class=\"_ _567\"> </span></div></td><td class=\"c n x1098 y3f13 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">33.654<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f14 w3e8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Spese incrementative su beni di terzi<span class=\"_ _567\"> </span></div></td><td class=\"c n x1099 y3f14 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.372<span class=\"_ _567\"> </span></div></td><td class=\"c n x109a y3f14 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.860<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f15 w3e9 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Ratei e risconti attivi<span class=\"_ _567\"> </span></div></td><td class=\"c n x109b y3f15 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">34.230<span class=\"_ _567\"> </span></div></td><td class=\"c n x109c y3f15 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">31.795<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f23 w3ea h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Altre partite<span class=\"_ _567\"> </span></div></td><td class=\"c n x109d y3f23 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">62.536<span class=\"_ _567\"> </span></div></td><td class=\"c n x109e y3f23 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">51.431<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x105e y3de2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">462.491<span class=\"_ _567\"> </span></div></td><td class=\"c n x109f y3de2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">549.960<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs581\">La voce \u201cCrediti d\u2019imposta\u201d si riferisce principalmente:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsa10\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">per 251.462 migliaia di euro (369.311 migliaia di eur<span class=\"_ _2\"></span>o alla fine del precedente esercizio) a<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs66a\">crediti <span class=\"_ _b\"></span>fiscal<span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>ecobonus/sismabonus <span class=\"_ _8\"></span>acquistati <span class=\"_ _8\"></span>ex <span class=\"_ _8\"></span>art. <span class=\"_ _8\"></span>121 <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Decreto-legge <span class=\"_ _b\"></span>34/2020 <span class=\"_ _8\"></span>ed<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1a1 gs306\">iscritti al costo ammortizzato come indicato nella Parte A \u2013 A.2 Parte relativa alle principali<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs496\">voci di bilancio cui si fa rimando;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs497\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws73\">per 12.689 migliaia di euro, al cr<span class=\"_ _2\"></span>edito connesso alla gestione dei mutui erogati per<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws73\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs498\">la <span class=\"_ _24\"> </span>ricostruzione <span class=\"_ _24\"> </span>post <span class=\"_ _1\"> </span>sisma <span class=\"_ _24\"> </span>Centro <span class=\"_ _24\"> </span>Italia <span class=\"_ _1\"> </span>del <span class=\"_ _24\"> </span>2016 <span class=\"_ _1\"> </span>(10.197 <span class=\"_ _24\"> </span>migliaia <span class=\"_ _24\"> </span>d<span class=\"_ _b\"></span>i <span class=\"_ _24\"> </span>euro <span class=\"_ _24\"> </span>alla <span class=\"_ _24\"> </span>fine <span class=\"_ _1\"> </span>del<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs499\">precedente eser<span class=\"_ _2\"></span>cizio);<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsa11\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws177\">per 1.120 migliaia di euro, al cr<span class=\"_ _2\"></span>edito connesso alla gestione dei mutui erogati per la<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws177\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs66c\">ricostruzione post sisma Abruzzo del 2009 (1.120 migliaia di euro alla fine del precedente<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs49c\">esercizio).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs30d\">L<span class=\"_ _a\"></span>\u2019importo <span class=\"_ _8\"></span>dei <span class=\"_ _b\"></span>crediti <span class=\"_ _8\"></span>fiscali <span class=\"_ _b\"></span>ecobonus/sismabonus <span class=\"_ _8\"></span>acquistati <span class=\"_ _8\"></span>tiene <span class=\"_ _b\"></span>conto <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>valutazione <span class=\"_ _b\"></span>del<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs30e\">potenziale <span class=\"_ _3\"></span>rischio <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>cui <span class=\"_ _a\"></span>Banco <span class=\"_ _3\"></span>Desio <span class=\"_ _3\"></span>potrebbe <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>esposto <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>seguito <span class=\"_ _3\"></span>del <span class=\"_ _a\"></span>sequestro <span class=\"_ _7d\"></span>preventivo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs6d9\">dei <span class=\"_ _a\"></span>crediti <span class=\"_ _2\"></span>d\u2019imposta <span class=\"_ _a\"></span>acquistati <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>tempo <span class=\"_ _a\"></span>(mercato <span class=\"_ _a\"></span>primario <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>secondario) <span class=\"_ _a\"></span>per <span class=\"_ _2\"></span>complessivi <span class=\"_ _2\"></span>44,2<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs30f\">milioni <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>euro, <span class=\"_ _8\"></span>tra <span class=\"_ _1d\"></span>cui <span class=\"_ _8\"></span>l\u2019impossibilit\u00e0 <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>compensazione <span class=\"_ _1d\"></span>degli <span class=\"_ _8\"></span>stessi, <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>quelli <span class=\"_ _8\"></span>che <span class=\"_ _1d\"></span>saranno <span class=\"_ _1d\"></span>i<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws103 gs310\">casi accertati di frodi. In considerazione della posizione assunta dalla giurisprudenza in merito<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws179 gs311\">alla inutilizzabilit\u00e0 del credito d\u2019imposta in ragione di comportamenti che pr<span class=\"_ _2\"></span>escindono dal<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs312\">cessionario, <span class=\"_ _9\"> </span>degli <span class=\"_ _9\"> </span>elementi <span class=\"_ _9\"> </span>informativi <span class=\"_ _1\"> </span>acquisiti <span class=\"_ _9\"> </span>circa <span class=\"_ _9\"> </span>lo <span class=\"_ _9\"> </span>stato <span class=\"_ _9\"> </span>delle <span class=\"_ _1\"> </span>indagini <span class=\"_ _9\"> </span>delle <span class=\"_ _9\"> </span>Procure,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws218 gs313\">nonch\u00e9 dell\u2019analisi legale e tecnica condotta, la banca ha ritenuto opportuno mantenere<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsa12\">cautelativamente lo stanziamento complessivo di 31,2 milioni di euro.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs66e\">I <span class=\"_ _1d\"></span>\u201cCrediti <span class=\"_ _8\"></span>verso <span class=\"_ _24\"></span>l'Erario <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>acconti <span class=\"_ _1d\"></span>versati\u201d <span class=\"_ _1d\"></span>si <span class=\"_ _24\"></span>riferiscono <span class=\"_ _1d\"></span>ad <span class=\"_ _1d\"></span>imposte <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>le <span class=\"_ _24\"></span>quali <span class=\"_ _1d\"></span>sono <span class=\"_ _1d\"></span>stati<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs315\">effettuati <span class=\"_ _9\"> </span>maggiori <span class=\"_ _9\"> </span>versamenti  in <span class=\"_ _9\"> </span>acconto <span class=\"_ _9\"> </span>rispetto  al <span class=\"_ _9\"> </span>debito <span class=\"_ _9\"> </span>che  risulter\u00e0 <span class=\"_ _9\"> </span>dalle <span class=\"_ _9\"> </span>specifiche<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs316\">dichiarazioni; in dettaglio riguardano:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsa13\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsef\">il credito per imposta di bollo assolta in modo virtuale pari a 32.507 migliaia di eur<span class=\"_ _2\"></span>o (22.795<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wsef\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs4ab\">migliaia di euro allla fine del pr<span class=\"_ _2\"></span>ecedente esercizio);<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsa14\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws112\">il credito per l'acconto dell'imposta sostitutiva dovuto sul \u201ccapital gain\u201d amministrato pari<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws112\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2c gs58e\">a 16.389 migliaia di euro, di cui all'art. 2, co. 5, del D.L. 30 novembr<span class=\"_ _2\"></span>e 2013, n. 133 (7.723<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs6dd\">migliaia di euro alla fine del pr<span class=\"_ _2\"></span>ecedente esercizio);<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs6de\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsab\">il credito per acconti versati sulle ritenute degli inter<span class=\"_ _2\"></span>essi su depositi e conti correnti per<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wsab\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs6df\">8.298 migliaia di euro (valor<span class=\"_ _2\"></span>e pari a zero alla fine del precedente eser<span class=\"_ _2\"></span>cizio).<span class=\"_ _567\"> </span></div>La <span class=\"_ _24\"></span>voce <span class=\"_ _1d\"></span>\u201cPartite <span class=\"_ _24\"> </span>in <span class=\"_ _24\"> </span>corso <span class=\"_ _24\"></span>di <span class=\"_ _24\"></span>lavorazione <span class=\"_ _1d\"></span>e <span class=\"_ _24\"> </span>viaggianti <span class=\"_ _24\"> </span>tra <span class=\"_ _24\"> </span>le <span class=\"_ _24\"></span>filiali\u201d <span class=\"_ _24\"></span>accoglie <span class=\"_ _1d\"></span>poste <span class=\"_ _24\"> </span>relative <span class=\"_ _24\"></span>ad<span class=\"_ _567\"> </span> operazioni <span class=\"_ _77\"> </span>che <span class=\"_ _77\"> </span>generalmente <span class=\"_ _77\"> </span>tr<span class=\"_ _2\"></span>ovano <span class=\"_ _77\"> </span>sistemazione <span class=\"_ _77\"> </span>definitiva <span class=\"_ _77\"> </span>nei <span class=\"_ _77\"> </span>primi <span class=\"_ _30\"> </span>giorni <span class=\"_ _77\"> </span>dell\u2019anno<span class=\"_ _567\"> </span> successivo. Le poste pi\u00f9 significative sono quelle relative a:<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws1a1\">recuper<span class=\"_ _2\"></span>o delle commissioni di messa a disposizione fondi dalla clientela per 9.029 migliaia<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws1a1\"> </span>di euro (9.132 migliaia di eur<span class=\"_ _2\"></span>o alla fine del precedente esercizio);<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsd1\">conti regolamento delle carte di debito per 3.474 migliaia di eur<span class=\"_ _2\"></span>o (7.858 migliaia di euro<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wsd1\"> </span>alla fine del precedente eser<span class=\"_ _2\"></span>cizio);<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">deleghe <span class=\"_ _1d\"></span>F24 <span class=\"_ _1d\"></span>per <span class=\"_ _24\"></span>3.061 <span class=\"_ _1d\"></span>migliaia <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>euro <span class=\"_ _8\"></span>(6.001 <span class=\"_ _24\"></span>migliaia <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>euro <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>fine <span class=\"_ _24\"></span>del <span class=\"_ _1d\"></span>precedente<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>esercizio);<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsfe\">regolamento operazioni SDD (addebiti dir<span class=\"_ _2\"></span>etti) per 2.166 migliaia di euro (2.235 migliaia di<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wsfe\"> </span>euro alla fine del pr<span class=\"_ _2\"></span>ecedente esercizio);<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws146\">conti regolamento delle imposte di bollo per 1.940 migliaia di eur<span class=\"_ _2\"></span>o (1.817 migliaia di euro<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws146\"> </span>alla fine del precedente eser<span class=\"_ _2\"></span>cizio);<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">bonifici in attesa <span class=\"_ _2\"></span>di essere r<span class=\"_ _2\"></span>egolati per 695 migliaia di <span class=\"_ _2\"></span>euro (1.215 migliaia <span class=\"_ _2\"></span>di euro alla <span class=\"_ _2\"></span>fine<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>del precedente eser<span class=\"_ _2\"></span>cizio).<span class=\"_ _567\"> </span>Le \u201cSpese incrementative su beni di terzi\u201d sono soggette ad ammortamento annuo in r<span class=\"_ _2\"></span>elazione<span class=\"_ _567\"> </span> al periodo residuo di valenza del contratto d\u2019af<span class=\"_ _2\"></span>fitto.<span class=\"_ _567\"> </span> Alla <span class=\"_ _a\"></span>voce <span class=\"_ _2\"></span>\u201cRatei <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>risconti <span class=\"_ _2\"></span>attivi\u201d <span class=\"_ _a\"></span>trovano <span class=\"_ _a\"></span>evidenza <span class=\"_ _2\"></span>quelle <span class=\"_ _a\"></span>posizioni <span class=\"_ _a\"></span>non <span class=\"_ _2\"></span>riconducibili <span class=\"_ _a\"></span>a <span class=\"_ _2\"></span>specifiche<span class=\"_ _567\"> </span> voci <span class=\"_ _2\"></span>dell\u2019Attivo patrimoniale; <span class=\"_ _a\"></span>la principale <span class=\"_ _a\"></span>componente di <span class=\"_ _a\"></span>questa voce <span class=\"_ _a\"></span>\u00e8 r<span class=\"_ _2\"></span>elativa a <span class=\"_ _a\"></span>risconti attivi<span class=\"_ _567\"> </span> su spese amministrative.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>ra le principali voci che compongono la voce \u201cAltre partite\u201d vi sono:<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws2c\">i crediti in attesa di riscossione r<span class=\"_ _2\"></span>elativi ad altre partite per 29.084 migliaia di euro (22.713<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws2c\"> </span>migliaia <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>euro <span class=\"_ _3\"></span>alla <span class=\"_ _2\"></span>fine <span class=\"_ _a\"></span>del <span class=\"_ _2\"></span>precedente <span class=\"_ _3\"></span>esercizio), <span class=\"_ _a\"></span>riconducibili <span class=\"_ _2\"></span>principalmente <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>crediti <span class=\"_ _a\"></span>per<span class=\"_ _567\"> </span> imposta di bollo su estratti conto, crediti per servizi addebitati alla clientela trimestralmente<span class=\"_ _567\"> </span> e per proventi interbancari;<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _a\"></span>crediti <span class=\"_ _a\"></span>nei <span class=\"_ _2\"></span>confronti <span class=\"_ _3\"></span>dei <span class=\"_ _2\"></span>promotori <span class=\"_ _a\"></span>finanziari <span class=\"_ _a\"></span>a <span class=\"_ _2\"></span>titolo <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>bonus <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>ingresso <span class=\"_ _3\"></span>per <span class=\"_ _2\"></span>7.910 <span class=\"_ _a\"></span>migliaia<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>di euro r<span class=\"_ _2\"></span>elativi alla quota maturata ma non ancora erogata (6.899 migliaia di eur<span class=\"_ _2\"></span>o alla fine <div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsa22\">del precedente esercizio), e per <span class=\"_ _b\"></span>5.713 migl<span class=\"_ _b\"></span>iaia di <span class=\"_ _b\"></span>euro (4.857 migliaia <span class=\"_ _b\"></span>di euro alla <span class=\"_ _b\"></span>fine del </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsa23\">precedente esercizio) <span class=\"_ _b\"></span>relativi agli <span class=\"_ _b\"></span>anticipi <span class=\"_ _8\"></span>sui bonus <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>ingr<span class=\"_ _2\"></span>esso <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>quali \u00e8 <span class=\"_ _b\"></span>stata <span class=\"_ _8\"></span>emessa </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsa24\">gi\u00e0 fattura da parte dei consulenti;</div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsa25\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">le <span class=\"_ _1\"> </span>fatture <span class=\"_ _1\"> </span>da <span class=\"_ _9\"> </span>emetter<span class=\"_ _2\"></span>e <span class=\"_ _9\"> </span>per <span class=\"_ _1\"> </span>3.049 <span class=\"_ _1\"> </span>migliaia <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>euro <span class=\"_ _1\"> </span>(5.688 <span class=\"_ _9\"> </span>migliaia <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>euro <span class=\"_ _1\"> </span>alla <span class=\"_ _9\"> </span>fine <span class=\"_ _1\"> </span>del </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsa26\">precedente eser<span class=\"_ _2\"></span>cizio);</div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsa27\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i cr<span class=\"_ _2\"></span>editi riconducibili <span class=\"_ _2\"></span>ad operazioni <span class=\"_ _2\"></span>di acquisto <span class=\"_ _2\"></span>in divisa <span class=\"_ _2\"></span>estera per <span class=\"_ _2\"></span>2.357 migliaia <span class=\"_ _2\"></span>di eur<span class=\"_ _2\"></span>o (4 </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsa28\">migliaia di euro alla fine del pr<span class=\"_ _2\"></span>ecedente esercizio);</div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsa29\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsfa\">crediti verso compagnie assicurative per polizze in attesa di rimborso per 1.108 migliaia di </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsa2a\">euro (5 migliaia di eur<span class=\"_ _2\"></span>o alla fine del precedente esercizio).<span class=\"_ _567\"> </span></div><div class=\"t m0 h42 ff6 fsa fc0 sc0 ls0 ws0 gsab3\">Sezione 8<span class=\"ff9\"> - Altr<span class=\"_ _2\"></span>e passivit\u00e0 - voce 80<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gsab4\">8.1 Altre passivit\u00e0: composizione<span class=\"_ _567\"> </span></div><div class=\"gsab5\"><table class=\"s w425 h1ee\" id=\"_86a286ab-54f3-4169-87b3-ff1c1073dec7\"><tr><td></td><td class=\"c n x1289 y40ff wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x128a y40ff wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41d7 w426 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Debiti verso l'Erario<span class=\"_ _567\"> </span></div></td><td class=\"c n x128b y41d7 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">14.546<span class=\"_ _567\"> </span></div></td><td class=\"c n x128c y41d7 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">673<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41d8 w427 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Importi da versare all'Erario per conto T<span class=\"_ _3\"></span>erzi<span class=\"_ _567\"> </span></div></td><td class=\"c n x128d y41d8 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">38.290<span class=\"_ _567\"> </span></div></td><td class=\"c n x128e y41d8 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">48.145<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4193 w428 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Contributi previdenziali da riversar<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></div></td><td class=\"c n x128f y4193 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.332<span class=\"_ _567\"> </span></div></td><td class=\"c n x1290 y4193 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.266<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fa8 w429 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Azionisti conto dividendi<span class=\"_ _567\"> </span></div></td><td class=\"c n x1291 y3fa8 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">42<span class=\"_ _567\"> </span></div></td><td class=\"c n x1292 y3fa8 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">34<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41d9 w42a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Fornitori<span class=\"_ _567\"> </span></div></td><td class=\"c n x1293 y41d9 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">28.704<span class=\"_ _567\"> </span></div></td><td class=\"c n x1294 y41d9 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">34.735<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41da w42b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Somme a disposizione della clientela<span class=\"_ _567\"> </span></div></td><td class=\"c n x1295 y41da wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.041<span class=\"_ _567\"> </span></div></td><td class=\"c n x1296 y41da wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.666<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41db w42c h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>ersamenti a fronte disposizione su ef<span class=\"_ _2\"></span>fetti<span class=\"_ _567\"> </span></div></td><td class=\"c n x1297 y41db w16c h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">95<span class=\"_ _567\"> </span></div></td><td class=\"c n x1298 y41db w16c h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">55<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41dc w42d h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>ersamenti anticipati su crediti a scader<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></div></td><td class=\"c n x1299 y41dc w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.738<span class=\"_ _567\"> </span></div></td><td class=\"c n x129a y41dc w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.320<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y41dd ff9 fs16 fc0 sc0 ls0 ws0\">Partite in corso di lavorazione e partite viaggianti </td><td class=\"c n x129b y41de wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">18.058<span class=\"_ _567\"> </span></div></td><td class=\"c n x129c y41de wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">15.570<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y41df ff9 fs16 fc0 sc0 ls0 ws0\">con le Filiali<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x304 y41e0 w42e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Scarti valute su operazioni di portafoglio<span class=\"_ _567\"> </span></div></td><td class=\"c n x129d y41e0 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">145.316<span class=\"_ _567\"> </span></div></td><td class=\"c n x129e y41e0 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">140.340<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41e1 w42f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Debiti verso il personale<span class=\"_ _567\"> </span></div></td><td class=\"c n x129f y41e1 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.332<span class=\"_ _567\"> </span></div></td><td class=\"c n x12a0 y41e1 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.543<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41e2 w430 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Creditori diversi<span class=\"_ _567\"> </span></div></td><td class=\"c n x12a1 y41e2 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">85.193<span class=\"_ _567\"> </span></div></td><td class=\"c n x12a2 y41e2 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">101.780<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41e3 w431 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Ratei e risconti passivi<span class=\"_ _567\"> </span></div></td><td class=\"c n x12a3 y41e3 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">32.397<span class=\"_ _567\"> </span></div></td><td class=\"c n x12a4 y41e3 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">16.842<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x12a5 y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">390.084<span class=\"_ _567\"> </span></div></td><td class=\"c n x12a6 y3de2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">384.969<span class=\"_ _567\"> </span></div></td></tr></table></div>La voce \u201cDebiti <span class=\"_ _b\"></span>verso l\u2019Erario\u201d <span class=\"_ _b\"></span>accoglie alla <span class=\"_ _b\"></span>fine del periodo <span class=\"_ _b\"></span>di riferimento <span class=\"_ _b\"></span>la passivit\u00e0 <span class=\"_ _b\"></span>relativa<span class=\"_ _567\"> </span>al <span class=\"_ _b\"></span>contributo <span class=\"_ _b\"></span>straordinario <span class=\"_ _b\"></span>volontario <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>12.842 <span class=\"_ _b\"></span>migliaia <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>euro <span class=\"_ _b\"></span>iscritto <span class=\"_ _8\"></span>in base <span class=\"_ _8\"></span>alla <span class=\"_ _b\"></span>specifica<span class=\"_ _567\"> </span>accounting policy illustrata nella precedente \u201cParta A \u2013 Politiche Contabili, A.1 Parte Generale,<span class=\"_ _567\"> </span>Sezione <span class=\"_ _9\"> </span>5 <span class=\"_ _9\"> </span>\u2013 <span class=\"_ _1\"> </span>Altri <span class=\"_ _9\"> </span>Aspetti, <span class=\"_ _9\"> </span>Altri <span class=\"_ _9\"> </span>Aspetti <span class=\"_ _9\"> </span>rilevanti <span class=\"_ _1\"> </span>ai <span class=\"_ _9\"> </span>fini <span class=\"_ _9\"> </span>delle <span class=\"_ _9\"> </span>politiche <span class=\"_ _9\"> </span>contabili <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>Gruppo,<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>rattamento contabile del contributo straordinario volontario ex legge 199/2025\u201d.<span class=\"_ _567\"> </span>La voce \u201cImporti da versare all\u2019Erario per conto di terzi\u201d accoglie principalmente poste r<span class=\"_ _2\"></span>elative<span class=\"_ _567\"> </span>a Deleghe F24 da riversare per conto della clientela e somme da versar<span class=\"_ _2\"></span>e all\u2019Erario relative a<span class=\"_ _567\"> </span>ritenute operate dal Banco.<span class=\"_ _567\"> </span>Le \u201cPartite in corso di lavorazione e le partite viaggianti con le Filiali\u201d sono poste che generalmente<span class=\"_ _567\"> </span>trovano <span class=\"_ _2\"></span>sistemazione definitiva nei primi <span class=\"_ _2\"></span>giorni del periodo successivo. <span class=\"_ _2\"></span>Le principali tra queste<span class=\"_ _567\"> </span>poste sono quelle relative:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws238\">incassi relativi ad operazioni di factoring da clientela per 5.716 migliaia di eur<span class=\"_ _2\"></span>o (4.627<span class=\"_ _567\"> </span></span>migliaia di euro alla fine dell\u2019eser<span class=\"_ _2\"></span>cizio precedente);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws136\">sistemazioni delle rate incassate relative ai mutui ceduti a Desio OBG e SME per 2.768<span class=\"_ _567\"> </span></span>migliaia di euro (2.808 migliaia alla fine dell\u2019eser<span class=\"_ _2\"></span>cizio precedente);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">a bonifici <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>lavorazione <span class=\"_ _b\"></span>per complessivi <span class=\"_ _b\"></span>1.783 <span class=\"_ _b\"></span>migliaia <span class=\"_ _b\"></span>di euro (1.489 <span class=\"_ _b\"></span>migliaia <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>euro alla<span class=\"_ _567\"> </span></span>fine dell\u2019esercizio pr<span class=\"_ _2\"></span>ecedente);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws1b4\">a poste relative alla piattaforma di gestione di tesor<span class=\"_ _2\"></span>eria accentrata presso Banca d\u2019Italia<span class=\"_ _567\"> </span></span>per la gestione della compensazione delle eccedenze/necessit\u00e0 di contante per 1.791<span class=\"_ _567\"> </span>migliaia di euro;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">disposizioni <span class=\"_ _9\"> </span>canale  CBILL <span class=\"_ _9\"> </span>per <span class=\"_ _9\"> </span>1.020  migliaia <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>euro <span class=\"_ _9\"> </span>(1.277  migliaia <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>euro <span class=\"_ _9\"> </span>alla  fine<span class=\"_ _567\"> </span></span>dell\u2019esercizio pr<span class=\"_ _2\"></span>ecedente).<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019ammontare della voce \u201cScarti valute su operazioni di portafoglio\u201d \u00e8 il risultato della<span class=\"_ _567\"> </span>compensazione di partite illiquide dare e partite illiquide avere a fronte di diverse tipologie di<span class=\"_ _567\"> </span>operazioni <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>hanno <span class=\"_ _a\"></span>interessato <span class=\"_ _3\"></span>sia <span class=\"_ _a\"></span>i <span class=\"_ _a\"></span>conti <span class=\"_ _2\"></span>della <span class=\"_ _a\"></span>clientela <span class=\"_ _a\"></span>sia <span class=\"_ _a\"></span>quelli <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>banche <span class=\"_ _a\"></span>corrispondenti.<span class=\"_ _567\"> </span>Nella voce \u201cDebiti verso il personale\u201d sono compresi i debiti r<span class=\"_ _2\"></span>elativi ai costi di esodazione<span class=\"_ _567\"> </span>del personale per complessive 328 migliaia <span class=\"_ _b\"></span>di euro (620 migliaia di euro alla fine dell\u2019esercizio<span class=\"_ _567\"> </span>precedente) e la valorizzazione delle ferie e festivit\u00e0 non godute complessivamente per 869<span class=\"_ _567\"> </span>migliaia di euro (780 migliaia di eur<span class=\"_ _2\"></span>o alla fine dell\u2019esercizio precedente).<span class=\"_ _567\"> </span><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs188\">Le principali poste che compongono la voce \u201cCreditori diversi\u201d riguar<span class=\"_ _2\"></span>dano: </div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsab7\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _2\"></span>bonifici <span class=\"_ _a\"></span>da r<span class=\"_ _2\"></span>egolare <span class=\"_ _a\"></span>in <span class=\"_ _2\"></span>Stanza <span class=\"_ _2\"></span>Compensazione <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>uscita <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>favore <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>correntisti <span class=\"_ _a\"></span>di altri <span class=\"_ _a\"></span>istituti </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsab8\">di <span class=\"_ _8\"></span>credito <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>complessivi <span class=\"_ _8\"></span>66.441 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>(81.325 <span class=\"_ _b\"></span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>fine <span class=\"_ _8\"></span>dello </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsab9\">scorso esercizio);</div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsaba\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsee\">partite in attesa di regolamento con contr<span class=\"_ _2\"></span>oparti estere per 3.390 migliaia di euro (1.566 </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsabb\">migliaia di euro alla fine del pr<span class=\"_ _2\"></span>ecedente esercizio).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws13f gsabc\">La variazione della voce \u201cRatei e Risconti passivi\u201d \u00e8 riconducibile alla contabilizzazione del </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws16f gs190\">risconto passivo della cash compensation pagata al Banco in sede di closing dei derivati IRS di </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsabd\">microcopertura <span class=\"_ _3\"></span>dei <span class=\"_ _2\"></span>titoli <span class=\"_ _a\"></span>del <span class=\"_ _2\"></span>portafoglio <span class=\"_ _a\"></span>HTC <span class=\"_ _a\"></span>venduti <span class=\"_ _2\"></span>su <span class=\"_ _a\"></span>piattaforma <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>clearing <span class=\"_ _a\"></span>Eurex; <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>saldo <span class=\"_ _2\"></span>al </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsabe\">31 dicembr<span class=\"_ _2\"></span>e 2025 <span class=\"_ _2\"></span>ammonta a <span class=\"_ _2\"></span>14.908 migliaia (valor<span class=\"_ _2\"></span>e a <span class=\"_ _2\"></span>zero <span class=\"_ _2\"></span>alla fine <span class=\"_ _2\"></span>del precedente <span class=\"_ _2\"></span>esercizio).</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-685": {
   "value": "Sezione 11 <span class=\"ff9\">-</span> <span class=\"ff10\">Attivit\u00e0 fiscali e passivit\u00e0 fiscali - voce 110<span class=\"_ _567\"> </span></span>dell\u2019Attivo e voce 60 del Passivo<span class=\"_ _567\"> </span>11.1 Attivit\u00e0 per imposte anticipate: composizione<span class=\"_ _567\"> </span><table class=\"s w3a1 h1e7\" id=\"_f2ba48db-b0fd-4729-9fd0-c205ef3e031b\"><tr><td></td><td class=\"c n xf93 y4178 w3a2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">IRES<span class=\"_ _567\"> </span></div></td><td class=\"c n xf94 y4178 w3a3 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">IRAP<span class=\"_ _567\"> </span></div></td><td class=\"c n xf95 y4178 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n xf96 y4178 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y4179 ff6 fs16 fc0 sc0 ls0 ws0\">A) In contropartita al conto economico:<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y3fe8 w3a4 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">Perdite fiscali<span class=\"_ _567\"> </span></div></td><td class=\"c n xf97 y3fe8 w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.149<span class=\"_ _567\"> </span></div></td><td class=\"c n xf98 y3fe8 w248 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xf99 y3fe8 w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.149<span class=\"_ _567\"> </span></div></td><td class=\"c n x730 y3fe8 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.873<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fe9 w3a5 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">Avviamento fiscalmente deducibile<span class=\"_ _567\"> </span></div></td><td class=\"c n xf9a y3fe9 w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.931<span class=\"_ _567\"> </span></div></td><td class=\"c n xf9b y3fe9 w245 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">446<span class=\"_ _567\"> </span></div></td><td class=\"c n xf9c y3fe9 w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.377<span class=\"_ _567\"> </span></div></td><td class=\"c n xf9d y3fe9 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.609<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fea w3a6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Svalutazione crediti clientela deducibili in quote costanti<span class=\"_ _567\"> </span></div></td><td class=\"c n xf9e y3fea wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">40.002<span class=\"_ _567\"> </span></div></td><td class=\"c n xf9f y3fea w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.370<span class=\"_ _567\"> </span></div></td><td class=\"c n xfa0 y3fea wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">47.372<span class=\"_ _567\"> </span></div></td><td class=\"c n x612 y3fea wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">45.924<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3feb w3a7 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Fondo svalutazione crediti forfetario<span class=\"_ _567\"> </span></div></td><td class=\"c n xfa1 y3feb w181 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">305<span class=\"_ _567\"> </span></div></td><td class=\"c n xfa2 y3feb w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xfa3 y3feb w181 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">305<span class=\"_ _567\"> </span></div></td><td class=\"c n xfa4 y3feb wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">305<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y417a w3a8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Ammortamento civilistico immobilizzazioni materiali<span class=\"_ _567\"> </span></div></td><td class=\"c n xfa5 y417a w182 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">488<span class=\"_ _567\"> </span></div></td><td class=\"c n xfa6 y417a w3a9 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n xfa7 y417a w181 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">489<span class=\"_ _567\"> </span></div></td><td class=\"c n xfa8 y417a wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">445<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f79 w3aa h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Accantonamento al fondo garanzie impegni e rischio paese<span class=\"_ _567\"> </span></div></td><td class=\"c n xfa9 y3f79 w182 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">726<span class=\"_ _567\"> </span></div></td><td class=\"c n xfaa y3f79 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xfab y3f79 w181 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">726<span class=\"_ _567\"> </span></div></td><td class=\"c n xfac y3f79 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">894<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fed w3ab h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Accantonamento per oneri del personale<span class=\"_ _567\"> </span></div></td><td class=\"c n xfad y3fed w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.152<span class=\"_ _567\"> </span></div></td><td class=\"c n xfae y3fed w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.826<span class=\"_ _567\"> </span></div></td><td class=\"c n xfaf y3fed w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9.978<span class=\"_ _567\"> </span></div></td><td class=\"c n xfb0 y3fed wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10.090<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fee w3ac h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Accantonamento al Fdo cause legali<span class=\"_ _567\"> </span></div></td><td class=\"c n xfb1 y3fee w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.293<span class=\"_ _567\"> </span></div></td><td class=\"c n xfb2 y3fee w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xfb3 y3fee w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.293<span class=\"_ _567\"> </span></div></td><td class=\"c n xfb4 y3fee wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.540<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fef w3ad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Accantonamento al Fdo revocatorie<span class=\"_ _567\"> </span></div></td><td class=\"c n xfb5 y3fef w182 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">384<span class=\"_ _567\"> </span></div></td><td class=\"c n xfb6 y3fef w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">78<span class=\"_ _567\"> </span></div></td><td class=\"c n xfb7 y3fef w181 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">462<span class=\"_ _567\"> </span></div></td><td class=\"c n xfb8 y3fef wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">487<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3ea3 w3ae h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Accantonamento al fondo oneri vari<span class=\"_ _567\"> </span></div></td><td class=\"c n xfb9 y3ea3 w185 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">4.598<span class=\"_ _567\"> </span></div></td><td class=\"c n xfba y3ea3 w181 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">389<span class=\"_ _567\"> </span></div></td><td class=\"c n xfbb y3ea3 w185 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">4.987<span class=\"_ _567\"> </span></div></td><td class=\"c n xfbc y3ea3 wc1 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">6.388<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3ff0 w3af h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Accantonamento fiscale al TFR<span class=\"_ _567\"> </span></div></td><td class=\"c n xfbd y3ff0 w3b0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">9<span class=\"_ _567\"> </span></div></td><td class=\"c n xfbe y3ff0 w248 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xfbf y3ff0 w3a9 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">9<span class=\"_ _567\"> </span></div></td><td class=\"c n xfc0 y3ff0 w103 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">9<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y417b w3b1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Altre spese generali deducibili nell'eser<span class=\"_ _2\"></span>cizio successivo<span class=\"_ _567\"> </span></div></td><td class=\"c n xfc1 y417b w3b0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">7<span class=\"_ _567\"> </span></div></td><td class=\"c n xfc2 y417b w247 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xfc3 y417b w183 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">7<span class=\"_ _567\"> </span></div></td><td class=\"c n xfc4 y417b w169 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">28<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f80 w3b2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _567\"> </span></div></td><td class=\"c n xfc5 y3f80 wc8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10.572<span class=\"_ _567\"> </span></div></td><td class=\"c n xfc6 y3f80 w245 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">673<span class=\"_ _567\"> </span></div></td><td class=\"c n xfc7 y3f80 wc8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">11.245<span class=\"_ _567\"> </span></div></td><td class=\"c n xfc8 y3f80 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">11.109<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c x304 y417d w3b3 h1e8\"><div class=\"t m0 x2a1 h27 y417c ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale A<span class=\"_ _567\"> </span></div><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B) In contropartita al Patrimonio Netto:<span class=\"_ _567\"> </span></div></td><td class=\"c n xfc9 y417e w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">72.616<span class=\"_ _567\"> </span></div></td><td class=\"c n xfca y417e w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10.783<span class=\"_ _567\"> </span></div></td><td class=\"c n xfcb y417e w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">83.399<span class=\"_ _567\"> </span></div></td><td class=\"c n xfcc y417e w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">85.701<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f91 w3af h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Accantonamento fiscale al TFR<span class=\"_ _567\"> </span></div></td><td class=\"c n xfcd y3f91 w182 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">721<span class=\"_ _567\"> </span></div></td><td class=\"c n xfce y3f91 w247 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xfcf y3f91 w245 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">721<span class=\"_ _567\"> </span></div></td><td class=\"c n xfd0 y3f91 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">721<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f84 w3b4 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Svalutazione titoli classificati al FVOCI<span class=\"_ _567\"> </span></div></td><td class=\"c n xfd1 y3f84 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.044<span class=\"_ _567\"> </span></div></td><td class=\"c n xfd2 y3f84 w245 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">619<span class=\"_ _567\"> </span></div></td><td class=\"c n xfd3 y3f84 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.663<span class=\"_ _567\"> </span></div></td><td class=\"c n xfd4 y3f84 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">4.895<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3ff5 w3a5 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Avviamento fiscalmente deducibile<span class=\"_ _567\"> </span></div></td><td class=\"c n xfd5 y3ff5 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">48<span class=\"_ _567\"> </span></div></td><td class=\"c n xfd6 y3ff5 w169 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">11<span class=\"_ _567\"> </span></div></td><td class=\"c n xfd7 y3ff5 w16c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">59<span class=\"_ _567\"> </span></div></td><td class=\"c n xfd8 y3ff5 w16c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">66<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y417f w3b5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale B<span class=\"_ _567\"> </span></div></td><td class=\"c n xfd9 y417f w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.813<span class=\"_ _567\"> </span></div></td><td class=\"c n xfda y417f w192 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">630<span class=\"_ _567\"> </span></div></td><td class=\"c n xfdb y417f w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.443<span class=\"_ _567\"> </span></div></td><td class=\"c n xfdc y417f w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.682<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w293 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B)<span class=\"_ _567\"> </span></div></td><td class=\"c n xfdd y3de0 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">76.429<span class=\"_ _567\"> </span></div></td><td class=\"c n xfde y3de0 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">11.413<span class=\"_ _567\"> </span></div></td><td class=\"c n xfdf y3de0 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">87.842<span class=\"_ _567\"> </span></div></td><td class=\"c n xfe0 y3de0 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">91.383<span class=\"_ _567\"> </span></div></td></tr></table>Probability test sulla fiscalit\u00e0 anticipata<span class=\"_ _567\"> </span>In relazione alle imposte anticipate sopra descritte, si evidenzia che le stesse sono riferibili per<span class=\"_ _567\"> </span>un importo di 35.949 migliaia di euro a imposte di cui alla Legge 214/2011, che ha conferito<span class=\"_ _567\"> </span>certezza al recuper<span class=\"_ _2\"></span>o delle stesse rendendo di fatto automaticamente soddisfatto il probability<span class=\"_ _567\"> </span>test contemplato dallo IAS 12 Imposte sul reddito.<span class=\"_ _567\"> </span>A tale riguardo si pr<span class=\"_ _2\"></span>ecisa che la Capogruppo Banco di Desio e della Brianza S.p.A. non \u00e8 tenuta<span class=\"_ _567\"> </span>al versamento del canone annuale di garanzia per la trasformabilit\u00e0 delle attivit\u00e0 per imposte<span class=\"_ _567\"> </span>anticipate di cui alla Legge 214/2011 in crediti d\u2019imposta, intr<span class=\"_ _2\"></span>odotto dall\u2019art. 11 del D.L. n.<span class=\"_ _567\"> </span>59/2016, <span class=\"_ _2\"></span>in quanto <span class=\"_ _2\"></span>la base <span class=\"_ _a\"></span>imponibile, calcolata <span class=\"_ _2\"></span>secondo le <span class=\"_ _2\"></span>disposizioni normative, <span class=\"_ _a\"></span>\u00e8 negativa.<span class=\"_ _567\"> </span>Le ulteriori imposte anticipate sopra descritte, non rientranti nell\u2019ambito della Legge 214/2011,<span class=\"_ _567\"> </span>sono state iscritte in considerazione della probabilit\u00e0 del lor<span class=\"_ _2\"></span>o recupero, pr<span class=\"_ _2\"></span>evedendo che<span class=\"_ _567\"> </span>possano rendersi disponibili in futur<span class=\"_ _2\"></span>o imponibili fiscali sufficienti a recuperar<span class=\"_ _2\"></span>e l\u2019attivit\u00e0.<span class=\"_ _567\"> </span>In particolare, \u00e8 stata ef<span class=\"_ _2\"></span>fettuata un\u2019analisi delle imposte anticipate per tipologia e per timing di<span class=\"_ _567\"> </span>riassorbimento, <span class=\"_ _b\"></span>nonch\u00e9 <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>redditivit\u00e0 <span class=\"_ _b\"></span>futura <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>Gruppo <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>relativi imponibili <span class=\"_ _8\"></span>fiscali sul<span class=\"_ _b\"></span>la<span class=\"_ _567\"> </span>base delle <span class=\"_ _b\"></span>medesime <span class=\"_ _b\"></span>previsioni economico <span class=\"_ _b\"></span>finanziarie considerate <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>il test <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>impairment <span class=\"_ _b\"></span>di<span class=\"_ _567\"> </span>avviamenti e partecipazioni per il periodo 2026-2030.<span class=\"_ _567\"> </span>Dall\u2019analisi <span class=\"_ _1\"> </span>\u00e8 <span class=\"_ _24\"> </span>emerso <span class=\"_ _1\"> </span>che <span class=\"_ _1\"> </span>i <span class=\"_ _1\"> </span>futuri <span class=\"_ _1\"> </span>imponibili <span class=\"_ _1\"> </span>fiscali <span class=\"_ _1\"> </span>siano <span class=\"_ _1\"> </span>tali <span class=\"_ _24\"> </span>da <span class=\"_ _1\"> </span>consentire <span class=\"_ _1\"> </span>il <span class=\"_ _24\"> </span>recupero <span class=\"_ _24\"> </span>delle<span class=\"_ _567\"> </span>suddette imposte anticipate.<span class=\"_ _567\"> </span><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gs9be\">11.2 Passivit\u00e0 per imposte differite: composizione<span class=\"_ _567\"> </span></div><div class=\"gs14b\"><table class=\"s w3b6 h1e9\" id=\"_34d444c2-df6f-48b2-ab2d-af61a8b2eac9\"><tr><td></td><td class=\"c n xfe1 y4180 w3a2 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">IRES<span class=\"_ _567\"> </span></div></td><td class=\"c n xfe2 y4180 w3a3 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">IRAP<span class=\"_ _567\"> </span></div></td><td class=\"c n xfe3 y4180 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n xfe4 y4180 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 xfe5 h27 y4181 ff6 fs16 fc0 sc0 ls0 ws0\">Riesposto<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 x8e1 h27 y4182 ff6 fs16 fc0 sc0 ls0 ws0\">A) In contropartita al conto economico:<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y4183 w3b7 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">Ammortamenti fiscali immobilizzazioni materiali<span class=\"_ _567\"> </span></div></td><td class=\"c n xfe6 y4183 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xfe7 y4183 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">13<span class=\"_ _567\"> </span></div></td><td class=\"c n xfe8 y4183 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">13<span class=\"_ _567\"> </span></div></td><td class=\"c n xfe9 y4183 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">13<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3dbe w3b8 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">Ammortamento fiscale avviamento<span class=\"_ _567\"> </span></div></td><td class=\"c n xfea y3dbe w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">48<span class=\"_ _567\"> </span></div></td><td class=\"c n xfeb y3dbe w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10<span class=\"_ _567\"> </span></div></td><td class=\"c n xfec y3dbe w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">58<span class=\"_ _567\"> </span></div></td><td class=\"c n xfed y3dbe w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">46<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fee w3b9 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">Intangibili fiscalmente non rilevanti<span class=\"_ _567\"> </span></div></td><td class=\"c n xfee y3fee wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.697<span class=\"_ _567\"> </span></div></td><td class=\"c n xfef y3fee wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.040<span class=\"_ _567\"> </span></div></td><td class=\"c n xff0 y3fee wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.737<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x304 y401b w3ba h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">PP<span class=\"_ _a\"></span>A Mercadante<span class=\"_ _567\"> </span></div></td><td class=\"c n xff1 y401b wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">560<span class=\"_ _567\"> </span></div></td><td class=\"c n xff2 y401b wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">114<span class=\"_ _567\"> </span></div></td><td class=\"c n xff3 y401b wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">674<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x304 y3dc6 w3bb h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">Accantonamento fiscale ex art. 106, c.3<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n xff4 y3dc6 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.812<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h2c y4184 ff10 fs16 fc0 sc0 ls0 ws0\">Accantonamento fiscale al TFR<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y4185 w3b2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _567\"> </span></div></td><td class=\"c n xff5 y4185 w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.432<span class=\"_ _567\"> </span></div></td><td class=\"c n xff6 y4185 w181 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">159<span class=\"_ _567\"> </span></div></td><td class=\"c n xff7 y4185 w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.591<span class=\"_ _567\"> </span></div></td><td class=\"c n xff8 y4185 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.275<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c x304 y4187 w3bc h1ea\"><div class=\"t m0 x2a1 h27 y4186 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale A<span class=\"_ _567\"> </span></div><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B) In contropartita al Patrimonio Netto<span class=\"_ _567\"> </span></div></td><td class=\"c n xff9 y3fd6 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.737<span class=\"_ _567\"> </span></div></td><td class=\"c n xffa y3fd6 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.336<span class=\"_ _567\"> </span></div></td><td class=\"c n xffb y3fd6 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.073<span class=\"_ _567\"> </span></div></td><td class=\"c n xffc y3fd6 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10.146<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4038 w3af h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">Accantonamento fiscale al TFR<span class=\"_ _567\"> </span></div></td><td class=\"c n xffd y4038 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">24<span class=\"_ _567\"> </span></div></td><td class=\"c n xffe y4038 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xfff y4038 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">24<span class=\"_ _567\"> </span></div></td><td class=\"c n x1000 y4038 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4188 w3bd h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">Rivalutazione titoli classificati al FVOCI<span class=\"_ _567\"> </span></div></td><td class=\"c n x1001 y4188 w181 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">695<span class=\"_ _567\"> </span></div></td><td class=\"c n x1002 y4188 w245 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">165<span class=\"_ _567\"> </span></div></td><td class=\"c n x1003 y4188 w181 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">860<span class=\"_ _567\"> </span></div></td><td class=\"c n x1004 y4188 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.340<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4189 w3be h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Rivalutazione patrimonio artistico<span class=\"_ _567\"> </span></div></td><td class=\"c n x1005 y4189 w169 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">39<span class=\"_ _567\"> </span></div></td><td class=\"c n x1006 y4189 w183 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">8<span class=\"_ _567\"> </span></div></td><td class=\"c n x1007 y4189 w169 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">47<span class=\"_ _567\"> </span></div></td><td class=\"c n x1008 y4189 w169 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">47<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4052 w3b5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale B<span class=\"_ _567\"> </span></div></td><td class=\"c n x1009 y4052 w192 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">758<span class=\"_ _567\"> </span></div></td><td class=\"c n x100a y4052 w1a0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">173<span class=\"_ _567\"> </span></div></td><td class=\"c n x100b y4052 w1a0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">931<span class=\"_ _567\"> </span></div></td><td class=\"c n x100c y4052 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.394<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w293 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x100d y3de0 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">7.495<span class=\"_ _567\"> </span></div></td><td class=\"c n x100e y3de0 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.509<span class=\"_ _567\"> </span></div></td><td class=\"c n x100f y3de0 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">9.004<span class=\"_ _567\"> </span></div></td><td class=\"c n x1010 y3de0 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">11.540<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs9c0\">La tabella evidenzia tutta la fiscalit\u00e0 differita che sar\u00e0 assorbita nei pr<span class=\"_ _2\"></span>ossimi esercizi.<span class=\"_ _567\"> </span></div>11.3 V<span class=\"_ _a\"></span>ariazioni delle imposte anticipate (in contropartita del conto economico)<span class=\"_ _567\"> </span><table class=\"s w3bf h1eb\" id=\"_07762e9b-7d57-4e74-8698-1fbe4a7f77cc\"><tr><td></td><td></td><td class=\"c n x1011 y418a w2fe h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale 31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x1012 y418a w3c0 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale 31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y418b w3c1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Importo iniziale<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1013 y418b w2a9 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">85.701<span class=\"_ _567\"> </span></div></td><td class=\"c n x96c y418b w258 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">108.897<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y418c w259 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Aumenti<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1014 y418c w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10.873<span class=\"_ _567\"> </span></div></td><td class=\"c n x1015 y418c w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">26.159<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y418d w3c2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 Imposte anticipate rilevate nell'esercizio<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1016 y418d wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.869<span class=\"_ _567\"> </span></div></td><td class=\"c n x1017 y418d wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">17.783<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1018 y418e w3c3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) relative a pr<span class=\"_ _2\"></span>ecedenti esercizi<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1019 y418e w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x101a y418e w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1018 y418f w3c4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) dovute al mutamento di criteri contabili<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x101b y418f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x101c y418f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1018 y4190 w285 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) riprese di valor<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x101d y4190 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x101e y4190 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1018 y4191 w180 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">d) altre<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x101f y4191 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.869<span class=\"_ _567\"> </span></div></td><td class=\"c n x1020 y4191 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">17.783<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4192 w3c5 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">2.2 Nuove imposte o incrementi di aliquote fiscali<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1021 y4192 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.953<span class=\"_ _567\"> </span></div></td><td class=\"c n x1022 y4192 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4193 w3c6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.3 Altri aumenti<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1023 y4193 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">51<span class=\"_ _567\"> </span></div></td><td class=\"c n x1024 y4193 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.376<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1018 y4194 w385 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui operazioni di aggregazione aziendale<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1025 y4194 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1026 y4194 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.376<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1018 y40f8 w327 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui altre variazioni<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1027 y40f8 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">51<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x304 y4195 w263 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3. Diminuzioni<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1028 y4195 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.175<span class=\"_ _567\"> </span></div></td><td class=\"c n x1029 y4195 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">49.355<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4196 w3c7 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.1 Imposte anticipate annullate nell'esercizio<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x102a y4196 wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">13.094<span class=\"_ _567\"> </span></div></td><td class=\"c n x102b y4196 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">49.354<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1018 y4197 w3c8 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) rigiri<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x102c y4197 w177 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">13.094<span class=\"_ _567\"> </span></div></td><td class=\"c n x102d y4197 w188 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">49.354<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1018 y4198 w3c9 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) svalutazioni per sopravvenuta irrecuperabilit\u00e0<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x102e y4198 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x102f y4198 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1018 y4199 wf5 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">c)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1030 y4199 w3ca h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">mutamento di criteri contabili<span class=\"_ _567\"> </span></div></td><td class=\"c n x1031 y4199 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1032 y4199 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1018 y419a w180 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">d) altre<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1033 y419a w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1034 y419a w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y419b w3cb h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">3.2 Riduzioni di aliquote fiscali<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1035 y419b w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1036 y419b w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y419c w3cc h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.3 Altre diminuzioni:<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1037 y419c w16c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">81<span class=\"_ _567\"> </span></div></td><td class=\"c n x1038 y419c w103 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x1039 h28 y419d ff9 fs16 fc0 sc0 ls0 ws0\">a) trasformazione in crediti d'imposta di cui alla </td><td></td><td class=\"c n x103a y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x103b y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x1039 h28 y419e ff9 fs16 fc0 sc0 ls0 ws0\">legge.n.214/2011<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1018 y3f23 w180 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) altre<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x103c y3f23 w16c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">81<span class=\"_ _567\"> </span></div></td><td class=\"c n x103d y3f23 w103 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w3cd h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">4. Importo finale<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1028 y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">83.399<span class=\"_ _567\"> </span></div></td><td class=\"c n x1029 y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">85.701<span class=\"_ _567\"> </span></div></td></tr></table>Le imposte anticipate rilevate nell\u2019esercizio si riferiscono principalmente:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsad\">per 7.995 migliaia di euro, agli accantonamenti ai fondi rischi ed oneri e ai fondi r<span class=\"_ _2\"></span>elativi al<span class=\"_ _567\"> </span></span>personale non deducibili;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">per 507 migliaia di euro, agli accantonamenti ai fondi cause legali non deducibili.<span class=\"_ _567\"> </span></span>La voce 2.2 \u201cNuove imposte <span class=\"_ _2\"></span>o incrementi di aliquote fiscali\u201d <span class=\"_ _2\"></span>si riferisce alle imposte anticipate<span class=\"_ _567\"> </span>iscritte <span class=\"_ _a\"></span>per <span class=\"_ _2\"></span>effetto <span class=\"_ _a\"></span>della <span class=\"_ _2\"></span>modifica <span class=\"_ _a\"></span>introdotta <span class=\"_ _a\"></span>dall\u2019art. <span class=\"_ _2\"></span>1, <span class=\"_ _2\"></span>co. <span class=\"_ _a\"></span>74 <span class=\"_ _2\"></span>della <span class=\"_ _a\"></span>Legge <span class=\"_ _2\"></span>n. <span class=\"_ _2\"></span>199/2025 <span class=\"_ _a\"></span>(Legge <span class=\"_ _2\"></span>di<span class=\"_ _567\"> </span>Bilancio 2026) che ha pr<span class=\"_ _2\"></span>evisto l\u2019aumento del 2% dell\u2019aliquota Irap applicabile agli <span class=\"_ _2\"></span>intermediari<span class=\"_ _567\"> </span>finanziari.<span class=\"_ _567\"> </span>Le imposte anticipate annullate nell\u2019esercizio sono essenzialmente dovute all\u2019utilizzo di fondi<span class=\"_ _567\"> </span>tassati <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>parte <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>perdite <span class=\"_ _8\"></span>fiscali <span class=\"_ _8\"></span>relative <span class=\"_ _b\"></span>alla <span class=\"_ _8\"></span>ex <span class=\"_ _8\"></span>controllata <span class=\"_ _8\"></span>Dynamica <span class=\"_ _8\"></span>Retail <span class=\"_ _8\"></span>S.p.A. <span class=\"_ _8\"></span>(oggi<span class=\"_ _567\"> </span>incorporata in Fides S.p.A.), ad abbattimento dell\u2019imponibile dell\u2019incorporante.<span class=\"_ _567\"> </span>La Legge n. 207/2024 (Legge di Bilancio 2025) ha previsto per l\u2019eser<span class=\"_ _2\"></span>cizio 2025 il differimento:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsdb\">dei reversal r<span class=\"_ _2\"></span>elativi alle svalutazioni sui crediti di esercizi pr<span class=\"_ _2\"></span>ecedenti, di cui all\u2019art. 16, co. 4<span class=\"_ _567\"> </span></span>del D.L. n. 83/2015 e successive modifiche e integrazioni;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws304\">della deduzione delle componenti reddituali derivanti dall\u2019adozione del modello di<span class=\"_ _567\"> </span></span>rilevazione delle perdite attese sui cr<span class=\"_ _2\"></span>editi verso la clientela, iscritte in sede di prima<span class=\"_ _567\"> </span>applicazione del principio contabile IFRS 9;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">delle <span class=\"_ _4\"></span>quote <span class=\"_ _7d\"></span>di <span class=\"_ _4\"></span>ammortamento <span class=\"_ _4\"></span>degli <span class=\"_ _7d\"></span>avviamenti <span class=\"_ _4\"></span>cui <span class=\"_ _7d\"></span>si <span class=\"_ _4\"></span>applica <span class=\"_ _7d\"></span>la <span class=\"_ _4\"></span>disciplina <span class=\"_ _4\"></span>della <span class=\"_ _7d\"></span>trasformazione<span class=\"_ _567\"> </span></span>in crediti d\u2019imposta (con DT<span class=\"_ _3\"></span>A cd. \u201cqualificate\u201d).<span class=\"_ _567\"> </span><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gs9f6\">11.4 V<span class=\"_ _a\"></span>ariazioni delle imposte anticipate di cui alla L. 214/2011<span class=\"_ _567\"> </span></div><div class=\"gs14b\"><table class=\"s w3ce h1ec\" id=\"_cfc03f0f-d4b0-4f8f-a1a0-717a2797f0c4\"><tr><td></td><td class=\"c n x1011 y419f w2fe h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale 31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x1012 y419f w3c0 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale 31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4117 w3c1 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">1. Importo iniziale<span class=\"_ _567\"> </span></div></td><td class=\"c n x103e y4117 w3cf h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">34.975<span class=\"_ _567\"> </span></div></td><td class=\"c n x103f y4117 w250 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">64.273<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41a0 w259 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Aumenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x1040 y41a0 w190 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">974<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x304 y4118 w263 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3. Diminuzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1041 y4118 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1042 y4118 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">29.298<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4119 w3d0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.1 Rigiri<span class=\"_ _567\"> </span></div></td><td class=\"c n x1043 y4119 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1044 y4119 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">29.298<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3f9b w3d1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.2 T<span class=\"_ _a\"></span>rasformazione in crediti d'imposta<span class=\"_ _567\"> </span></div></td><td class=\"c n x1045 y3f9b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1046 y3f9b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1018 y41a1 w3d2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) derivante da perdite di eser<span class=\"_ _2\"></span>cizio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1047 y41a1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1048 y41a1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1018 y41a2 w3d3 h1b3\"><div class=\"t m0 x2a1 h27 y3e50 ff10 fs16 fc0 sc0 ls0 ws0\">b) derivante da perdite fiscali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1049 y41a3 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x104a y41a3 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y41a4 w122 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">3.3 Altre diminuzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x104b y41a5 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1022 y41a5 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w3cd h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">4. Importo finale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1028 y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">35.949<span class=\"_ _567\"> </span></div></td><td class=\"c n x1029 y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">34.975<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs9f8\">La <span class=\"_ _1\"> </span>voce <span class=\"_ _1\"> </span>\u201c2. <span class=\"_ _1\"> </span>Aument<span class=\"_ _b\"></span>i\u201d <span class=\"_ _1\"> </span>si <span class=\"_ _1\"> </span>riferisce <span class=\"_ _1\"> </span>alle <span class=\"_ _9\"> </span>imposte <span class=\"_ _1\"> </span>anticipate <span class=\"_ _1\"> </span>iscritte <span class=\"_ _1\"> </span>per <span class=\"_ _1\"> </span>effetto <span class=\"_ _1\"> </span>della <span class=\"_ _9\"> </span>modifica<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsb0 gs9f9\">introdotta dall\u2019art. 1, co. 74 della Legge n. 199/2025 (Legge di Bilancio 2026) che ha pr<span class=\"_ _2\"></span>evisto<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs9fa\">l\u2019aumento del 2% dell\u2019aliquota IRAP applicabile agli intermediari finanziari.<span class=\"_ _567\"> </span></div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gs9be\">11.5 V<span class=\"_ _a\"></span>ariazioni delle imposte differite (in contropartita del conto economico)<span class=\"_ _567\"> </span></div><div class=\"gs14b\"><table class=\"s w3d4 h1ed\" id=\"_9ee1357f-cbe3-4975-9d32-d2de54ee443c\"><tr><td></td><td class=\"c n x104c y41a6 w2fe h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale 31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x104d y41a6 w2fe h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale 31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x104e h27 y41a7 ff6 fs16 fc0 sc0 ls0 ws0\">Riesposto<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y41a8 w3c1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Importo iniziale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1013 y41a8 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10.146<span class=\"_ _567\"> </span></div></td><td class=\"c n x104f y41a8 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">7.383<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41a9 w3d5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Aumenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x1040 y41a9 w192 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">116<span class=\"_ _567\"> </span></div></td><td class=\"c n x1050 y41a9 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.240<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y41aa w3d6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 Imposte differite rilevate nell'eser<span class=\"_ _2\"></span>cizio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1051 y41aa w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">11<span class=\"_ _567\"> </span></div></td><td class=\"c n x1052 y41aa w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">11<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1053 y3f1e w3d7 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) relative a pr<span class=\"_ _2\"></span>ecedenti esercizi<span class=\"_ _567\"> </span></div></td><td class=\"c n x1054 y3f1e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1055 y3f1e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1053 y3f1f w3d8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) dovute al mutamento di criteri contabili<span class=\"_ _567\"> </span></div></td><td class=\"c n x1056 y3f1f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1057 y3f1f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1053 y3f0d w3d9 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) altre<span class=\"_ _567\"> </span></div></td><td class=\"c n x1058 y3f0d w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">11<span class=\"_ _567\"> </span></div></td><td class=\"c n x1059 y3f0d w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">11<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3f5c w3c5 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">2.2 Nuove imposte o incrementi di aliquote fiscali<span class=\"_ _567\"> </span></div></td><td class=\"c n x105a y3f5c w181 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">105<span class=\"_ _567\"> </span></div></td><td class=\"c n x105b y3f5c wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.555<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3f20 w3c6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.3 Altri aumenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x105c y3f20 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x105d y3f20 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">674<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41a0 w3da h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3. Diminuzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x105e y41a0 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.189<span class=\"_ _567\"> </span></div></td><td class=\"c n x105f y41a0 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">477<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3f5d w3db h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.1 Imposte differite annullate nell'eser<span class=\"_ _2\"></span>cizio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1060 y3f5d w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.189<span class=\"_ _567\"> </span></div></td><td class=\"c n x1061 y3f5d wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">477<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1053 y3f5e w3dc h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) rigiri<span class=\"_ _567\"> </span></div></td><td class=\"c n x1062 y3f5e w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.189<span class=\"_ _567\"> </span></div></td><td class=\"c n x1063 y3f5e wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">477<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1053 y3f9b w3d8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) dovute al mutamento di criteri contabili<span class=\"_ _567\"> </span></div></td><td class=\"c n x1056 y3f9b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1057 y3f9b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1053 y41ab w3d9 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) altre<span class=\"_ _567\"> </span></div></td><td class=\"c n x1064 y41ab w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1065 y41ab w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3f22 w3cb h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">3.2 Riduzioni di aliquote fiscali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1066 y3f22 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1067 y3f22 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3f23 w122 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.3 Altre diminuzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xe52 y3f23 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe53 y3f23 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w3cd h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">4. Importo finale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1068 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.073<span class=\"_ _567\"> </span></div></td><td class=\"c n x1069 y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10.146<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs9ee\">La voce 2.2 \u201cNuove imposte <span class=\"_ _2\"></span>o incrementi di aliquote fiscali\u201d <span class=\"_ _2\"></span>si riferisce alle imposte anticipate<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs9ef\">iscritte <span class=\"_ _a\"></span>per <span class=\"_ _2\"></span>effetto <span class=\"_ _a\"></span>della <span class=\"_ _2\"></span>modifica <span class=\"_ _a\"></span>introdotta <span class=\"_ _a\"></span>dall\u2019art. <span class=\"_ _2\"></span>1, <span class=\"_ _2\"></span>co. <span class=\"_ _a\"></span>74 <span class=\"_ _2\"></span>della <span class=\"_ _a\"></span>Legge <span class=\"_ _2\"></span>n. <span class=\"_ _2\"></span>199/2025 <span class=\"_ _a\"></span>(Legge <span class=\"_ _2\"></span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs9f0\">Bilancio 2026) che ha pr<span class=\"_ _2\"></span>evisto l\u2019aumento del 2% dell\u2019aliquota Irap applicabile agli <span class=\"_ _2\"></span>intermediari<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs9f1\">finanziari.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws208 gs9f2\">Le imposte differite annullate nell\u2019eser<span class=\"_ _2\"></span>cizio sono essenzialmente imputabili agli effetti economici<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf6 gs9f3\">legati alla P<span class=\"_ _4\"></span>.P<span class=\"_ _4\"></span>.A. (purchase price allocation) r<span class=\"_ _2\"></span>elativa alla ex controllata Dynamica Retail S.p.A.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs9f4\">(oggi incorporata in Fides S.p.A.) e agli ammortamenti effettuati sulle attivit\u00e0 intangibili.<span class=\"_ _567\"> </span></div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gsa06\">11.6 V<span class=\"_ _a\"></span>ariazioni delle imposte anticipate (in contropartita del patrimonio netto)<span class=\"_ _567\"> </span></div><div class=\"gs14b\"><table class=\"s w3dd h1ee\" id=\"_db6a52c8-8bf6-4157-829d-d05c38072bb8\"><tr><td></td><td class=\"c n x1011 y40ff w2fe h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale 31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x1012 y40ff w3c0 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale 31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41ac w3c1 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">1. Importo iniziale<span class=\"_ _567\"> </span></div></td><td class=\"c n x106a y41ac w16e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">5.682<span class=\"_ _567\"> </span></div></td><td class=\"c n x106b y41ac w16e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">9.845<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41a8 w259 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Aumenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x1040 y41a8 w190 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">197<span class=\"_ _567\"> </span></div></td><td class=\"c n x106c y41a8 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">228<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3f09 w3c2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 Imposte anticipate rilevate nell'esercizio<span class=\"_ _567\"> </span></div></td><td class=\"c n x106d y3f09 w181 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">193<span class=\"_ _567\"> </span></div></td><td class=\"c n x106e y3f09 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">228<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1018 y3f0a w3c3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) relative a pr<span class=\"_ _2\"></span>ecedenti esercizi<span class=\"_ _567\"> </span></div></td><td class=\"c n x1019 y3f0a w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x101a y3f0a w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1018 y3f1e w3c4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) dovute al mutamento di criteri contabili<span class=\"_ _567\"> </span></div></td><td class=\"c n x101b y3f1e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x101c y3f1e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1018 y3f1f w3d9 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) altre<span class=\"_ _567\"> </span></div></td><td class=\"c n x106f y3f1f w182 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">193<span class=\"_ _567\"> </span></div></td><td class=\"c n x1070 y3f1f wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">228<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3f0d w3c5 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">2.2 Nuove imposte o incrementi di aliquote fiscali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1071 y3f0d w3b0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4<span class=\"_ _567\"> </span></div></td><td class=\"c n x1072 y3f0d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3f5c w3c6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.3 Altri aumenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x1073 y3f5c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1074 y3f5c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41ad w263 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3. Diminuzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x105e y41ad w18b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.436<span class=\"_ _567\"> </span></div></td><td class=\"c n xc8b y41ad w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.391<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3f10 w3c7 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.1 Imposte anticipate annullate nell'esercizio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1075 y3f10 w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.436<span class=\"_ _567\"> </span></div></td><td class=\"c n x1076 y3f10 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.391<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1018 y41ae w3c8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) rigiri<span class=\"_ _567\"> </span></div></td><td class=\"c n x1077 y41ae w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.436<span class=\"_ _567\"> </span></div></td><td class=\"c n x1078 y41ae w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.391<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1018 y3f5e w3c9 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) svalutazioni per sopravvenuta irrecuperabilit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x102e y3f5e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x102f y3f5e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1018 y3f9b w3de h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) dovute al mutamento di criteri contabili<span class=\"_ _567\"> </span></div></td><td class=\"c n x1079 y3f9b w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x107a y3f9b w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1018 y41a1 w180 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">d) altre<span class=\"_ _567\"> </span></div></td><td class=\"c n x1033 y41a1 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1034 y41a1 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3f22 w3cb h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">3.2 Riduzioni di aliquote fiscali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1035 y3f22 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1036 y3f22 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3f23 w122 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.3 Altre diminuzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x104b y3f23 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x107b y3f23 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w3cd h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">4. Importo finale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1068 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.443<span class=\"_ _567\"> </span></div></td><td class=\"c n x107c y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.682<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsa08\">Le <span class=\"_ _b\"></span>imposte anticipate <span class=\"_ _b\"></span>rilevate <span class=\"_ _b\"></span>nell\u2019esercizio <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>imputabili <span class=\"_ _b\"></span>alla <span class=\"_ _b\"></span>valutazione <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>titoli <span class=\"_ _b\"></span>classificati<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsa09\">tra le <span class=\"_ _2\"></span>Attivit\u00e0 <span class=\"_ _2\"></span>finanziarie valutate <span class=\"_ _2\"></span>al fair <span class=\"_ _2\"></span>value con <span class=\"_ _2\"></span>impatto sulla <span class=\"_ _2\"></span>redditivit\u00e0 <span class=\"_ _2\"></span>complessiva (FVOCI).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsba gsa0a\">Le imposte anticipate annullate nell\u2019esercizio sono r<span class=\"_ _2\"></span>elative principalmente alla valutazione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsa0b\">di <span class=\"_ _8\"></span>titoli <span class=\"_ _1d\"></span>classificati <span class=\"_ _1d\"></span>tra <span class=\"_ _8\"></span>le <span class=\"_ _1d\"></span>Attivit\u00e0 <span class=\"_ _1d\"></span>finanziarie <span class=\"_ _8\"></span>valutate <span class=\"_ _1d\"></span>al <span class=\"_ _8\"></span>fair <span class=\"_ _1d\"></span>value <span class=\"_ _1d\"></span>con <span class=\"_ _8\"></span>impatto <span class=\"_ _1d\"></span>sulla <span class=\"_ _1d\"></span>redditivit\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsa0c\">complessiva (FVOCI).<span class=\"_ _567\"> </span></div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gs9be\">11.7 V<span class=\"_ _a\"></span>ariazioni delle imposte differite (in contropartita del patrimonio netto)<span class=\"_ _567\"> </span></div><div class=\"gs14b\"><table class=\"s w3df h1ef\" id=\"_83799cf9-05d3-4393-ae34-d92fad44a16a\"><tr><td></td><td class=\"c n x104c y41ac w2fe h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale 31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x104d y41ac w2fe h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale 31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41af w3c1 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">1. Importo iniziale<span class=\"_ _567\"> </span></div></td><td class=\"c n x107d y41af w19f h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">1.394<span class=\"_ _567\"> </span></div></td><td class=\"c n x107e y41af w21e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">884<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41a9 w3d5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Aumenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x1040 y41a9 w192 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">796<span class=\"_ _567\"> </span></div></td><td class=\"c n x1050 y41a9 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.302<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3f0a w3e0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 Imposte anticipate rilevate nell'esercizio<span class=\"_ _567\"> </span></div></td><td class=\"c n x107f y3f0a w181 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">771<span class=\"_ _567\"> </span></div></td><td class=\"c n x1080 y3f0a wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.302<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1053 y3f0b w3d7 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) relative a pr<span class=\"_ _2\"></span>ecedenti esercizi<span class=\"_ _567\"> </span></div></td><td class=\"c n x1054 y3f0b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1055 y3f0b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1053 y3f1f w3d8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) dovute al mutamento di criteri contabili<span class=\"_ _567\"> </span></div></td><td class=\"c n x1056 y3f1f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1057 y3f1f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1053 y3f0d w3d9 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) altre<span class=\"_ _567\"> </span></div></td><td class=\"c n x1081 y3f0d w181 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">771<span class=\"_ _567\"> </span></div></td><td class=\"c n x1082 y3f0d wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.302<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3f0e w3c5 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">2.2 Nuove imposte o incrementi di aliquote fiscali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1083 y3f0e w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">25<span class=\"_ _567\"> </span></div></td><td class=\"c n x1084 y3f0e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3f20 w3c6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.3 Altri aumenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x105c y3f20 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1085 y3f20 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41a0 w3da h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3. Diminuzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x105e y41a0 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.259<span class=\"_ _567\"> </span></div></td><td class=\"c n x105f y41a0 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">792<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y41ae w3c7 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.1 Imposte anticipate annullate nell'esercizio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1086 y41ae w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.259<span class=\"_ _567\"> </span></div></td><td class=\"c n x1087 y41ae wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">792<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1053 y4119 w3dc h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) rigiri<span class=\"_ _567\"> </span></div></td><td class=\"c n x1062 y4119 w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.259<span class=\"_ _567\"> </span></div></td><td class=\"c n x1063 y4119 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">792<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1053 y3f9b w3d8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) dovute al mutamento di criteri contabili<span class=\"_ _567\"> </span></div></td><td class=\"c n x1056 y3f9b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1057 y3f9b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1053 y41a1 w3d9 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) altre<span class=\"_ _567\"> </span></div></td><td class=\"c n x1064 y41a1 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1065 y41a1 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y411c w3cb h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">3.2 Riduzioni di aliquote fiscali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1066 y411c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1067 y411c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e7 y3f23 w122 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.3 Altre diminuzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n xe52 y3f23 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe53 y3f23 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w3cd h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">4. Importo finale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1088 y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">931<span class=\"_ _567\"> </span></div></td><td class=\"c n x1089 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.394<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws108 gs9ff\">Le imposte differite rilevate nell\u2019eser<span class=\"_ _2\"></span>cizio sono principalmente dovute alla valutazione di titoli<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsa00\">classificati <span class=\"_ _a\"></span>tra <span class=\"_ _a\"></span>le <span class=\"_ _a\"></span>Attivit\u00e0 <span class=\"_ _a\"></span>finanziarie <span class=\"_ _a\"></span>valutate <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>fair <span class=\"_ _a\"></span>value <span class=\"_ _2\"></span>con <span class=\"_ _3\"></span>impat<span class=\"_ _b\"></span>to <span class=\"_ _a\"></span>sulla <span class=\"_ _a\"></span>redditivit\u00e0 <span class=\"_ _3\"></span>complessiva<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsa01\">(FVOCI).<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws106 gsa02\">Le imposte differite annullate nell\u2019eser<span class=\"_ _2\"></span>cizio sono essenzialmente relative alla valutazione di titoli<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsa03\">classificati <span class=\"_ _a\"></span>tra <span class=\"_ _a\"></span>le <span class=\"_ _a\"></span>Attivit\u00e0 <span class=\"_ _a\"></span>finanziarie <span class=\"_ _a\"></span>valutate <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>fair <span class=\"_ _a\"></span>value <span class=\"_ _2\"></span>con <span class=\"_ _3\"></span>impat<span class=\"_ _b\"></span>to <span class=\"_ _a\"></span>sulla <span class=\"_ _a\"></span>redditivit\u00e0 <span class=\"_ _3\"></span>complessiva<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsa04\">(FVOCI).<span class=\"_ _567\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-751": {
   "value": "La voce \u201cCrediti d\u2019imposta\u201d si riferisce principalmente:<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">per 251.462 migliaia di euro (369.311 migliaia di eur<span class=\"_ _2\"></span>o alla fine del precedente esercizio) a<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>crediti <span class=\"_ _b\"></span>fiscal<span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>ecobonus/sismabonus <span class=\"_ _8\"></span>acquistati <span class=\"_ _8\"></span>ex <span class=\"_ _8\"></span>art. <span class=\"_ _8\"></span>121 <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Decreto-legge <span class=\"_ _b\"></span>34/2020 <span class=\"_ _8\"></span>ed<span class=\"_ _567\"> </span> iscritti al costo ammortizzato come indicato nella Parte A \u2013 A.2 Parte relativa alle principali<span class=\"_ _567\"> </span> voci di bilancio cui si fa rimando;<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws73\">per 12.689 migliaia di euro, al cr<span class=\"_ _2\"></span>edito connesso alla gestione dei mutui erogati per<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws73\"> </span>la <span class=\"_ _24\"> </span>ricostruzione <span class=\"_ _24\"> </span>post <span class=\"_ _1\"> </span>sisma <span class=\"_ _24\"> </span>Centro <span class=\"_ _24\"> </span>Italia <span class=\"_ _1\"> </span>del <span class=\"_ _24\"> </span>2016 <span class=\"_ _1\"> </span>(10.197 <span class=\"_ _24\"> </span>migliaia <span class=\"_ _24\"> </span>d<span class=\"_ _b\"></span>i <span class=\"_ _24\"> </span>euro <span class=\"_ _24\"> </span>alla <span class=\"_ _24\"> </span>fine <span class=\"_ _1\"> </span>del<span class=\"_ _567\"> </span> precedente eser<span class=\"_ _2\"></span>cizio);<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws177\">per 1.120 migliaia di euro, al cr<span class=\"_ _2\"></span>edito connesso alla gestione dei mutui erogati per la<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws177\"> </span>ricostruzione post sisma Abruzzo del 2009 (1.120 migliaia di euro alla fine del precedente<span class=\"_ _567\"> </span> esercizio).<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019importo <span class=\"_ _8\"></span>dei <span class=\"_ _b\"></span>crediti <span class=\"_ _8\"></span>fiscali <span class=\"_ _b\"></span>ecobonus/sismabonus <span class=\"_ _8\"></span>acquistati <span class=\"_ _8\"></span>tiene <span class=\"_ _b\"></span>conto <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>valutazione <span class=\"_ _b\"></span>del<span class=\"_ _567\"> </span> potenziale <span class=\"_ _3\"></span>rischio <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>cui <span class=\"_ _a\"></span>Banco <span class=\"_ _3\"></span>Desio <span class=\"_ _3\"></span>potrebbe <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>esposto <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>seguito <span class=\"_ _3\"></span>del <span class=\"_ _a\"></span>sequestro <span class=\"_ _7d\"></span>preventivo<span class=\"_ _567\"> </span> dei <span class=\"_ _a\"></span>crediti <span class=\"_ _2\"></span>d\u2019imposta <span class=\"_ _a\"></span>acquistati <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>tempo <span class=\"_ _a\"></span>(mercato <span class=\"_ _a\"></span>primario <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>secondario) <span class=\"_ _a\"></span>per <span class=\"_ _2\"></span>complessivi <span class=\"_ _2\"></span>44,2<span class=\"_ _567\"> </span> milioni <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>euro, <span class=\"_ _8\"></span>tra <span class=\"_ _1d\"></span>cui <span class=\"_ _8\"></span>l\u2019impossibilit\u00e0 <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>compensazione <span class=\"_ _1d\"></span>degli <span class=\"_ _8\"></span>stessi, <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>quelli <span class=\"_ _8\"></span>che <span class=\"_ _1d\"></span>saranno <span class=\"_ _1d\"></span>i<span class=\"_ _567\"> </span> casi accertati di frodi. In considerazione della posizione assunta dalla giurisprudenza in merito<span class=\"_ _567\"> </span> alla inutilizzabilit\u00e0 del credito d\u2019imposta in ragione di comportamenti che pr<span class=\"_ _2\"></span>escindono dal<span class=\"_ _567\"> </span> cessionario, <span class=\"_ _9\"> </span>degli <span class=\"_ _9\"> </span>elementi <span class=\"_ _9\"> </span>informativi <span class=\"_ _1\"> </span>acquisiti <span class=\"_ _9\"> </span>circa <span class=\"_ _9\"> </span>lo <span class=\"_ _9\"> </span>stato <span class=\"_ _9\"> </span>delle <span class=\"_ _1\"> </span>indagini <span class=\"_ _9\"> </span>delle <span class=\"_ _9\"> </span>Procure,<span class=\"_ _567\"> </span> nonch\u00e9 dell\u2019analisi legale e tecnica condotta, la banca ha ritenuto opportuno mantenere<span class=\"_ _567\"> </span> cautelativamente lo stanziamento complessivo di 31,2 milioni di euro.<span class=\"_ _567\"> </span> I <span class=\"_ _1d\"></span>\u201cCrediti <span class=\"_ _8\"></span>verso <span class=\"_ _24\"></span>l'Erario <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>acconti <span class=\"_ _1d\"></span>versati\u201d <span class=\"_ _1d\"></span>si <span class=\"_ _24\"></span>riferiscono <span class=\"_ _1d\"></span>ad <span class=\"_ _1d\"></span>imposte <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>le <span class=\"_ _24\"></span>quali <span class=\"_ _1d\"></span>sono <span class=\"_ _1d\"></span>stati<span class=\"_ _567\"> </span> effettuati <span class=\"_ _9\"> </span>maggiori <span class=\"_ _9\"> </span>versamenti  in <span class=\"_ _9\"> </span>acconto <span class=\"_ _9\"> </span>rispetto  al <span class=\"_ _9\"> </span>debito <span class=\"_ _9\"> </span>che  risulter\u00e0 <span class=\"_ _9\"> </span>dalle <span class=\"_ _9\"> </span>specifiche<span class=\"_ _567\"> </span> dichiarazioni; in dettaglio riguardano:<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsef\">il credito per imposta di bollo assolta in modo virtuale pari a 32.507 migliaia di eur<span class=\"_ _2\"></span>o (22.795<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wsef\"> </span>migliaia di euro allla fine del pr<span class=\"_ _2\"></span>ecedente esercizio);<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws112\">il credito per l'acconto dell'imposta sostitutiva dovuto sul \u201ccapital gain\u201d amministrato pari<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws112\"> </span>a 16.389 migliaia di euro, di cui all'art. 2, co. 5, del D.L. 30 novembr<span class=\"_ _2\"></span>e 2013, n. 133 (7.723<span class=\"_ _567\"> </span> migliaia di euro alla fine del pr<span class=\"_ _2\"></span>ecedente esercizio);<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsab\">il credito per acconti versati sulle ritenute degli inter<span class=\"_ _2\"></span>essi su depositi e conti correnti per<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wsab\"> </span>8.298 migliaia di euro (valor<span class=\"_ _2\"></span>e pari a zero alla fine del precedente eser<span class=\"_ _2\"></span>cizio).<span class=\"_ _567\"> </span>Sezione 13 <span class=\"ff9\">- Altr<span class=\"_ _2\"></span>e attivit\u00e0 - voce 130<span class=\"_ _567\"> </span></span>13.1 Altre attivit\u00e0: composizione<span class=\"_ _567\"> </span><table class=\"s w3e1 h1e0\" id=\"_bab2020f-8a9b-4081-8799-87c12fcfe95e\"><tr><td></td><td class=\"c n x108a y4113 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x108b y4113 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y41b0 ff9 fs16 fc0 sc0 ls0 ws0\">Crediti d'imposta<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x304 y3f1f w3e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">- quota capitale<span class=\"_ _567\"> </span></div></td><td class=\"c n x108c y3f1f wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">267.228<span class=\"_ _567\"> </span></div></td><td class=\"c n x108d y3f1f w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">382.791<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y41b1 ff9 fs16 fc0 sc0 ls0 ws0\">- quota interessi<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x304 y3fc4 w350 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Crediti vs l'erario per acconti versati<span class=\"_ _567\"> </span></div></td><td class=\"c n x108e y3fc4 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">58.043<span class=\"_ _567\"> </span></div></td><td class=\"c n x108f y3fc4 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">31.017<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41b2 w3e3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Ritenute d'acconto subite<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1090 y41b2 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">30<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41b3 w3e4 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Assegni negoziati da regolar<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></div></td><td class=\"c n x1091 y41b3 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">11.972<span class=\"_ _567\"> </span></div></td><td class=\"c n x1092 y41b3 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">13.249<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f11 w3e5 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Depositi cauzionali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1093 y3f11 w1d4 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n x1094 y3f11 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">12<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f12 w3e6 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Fatture emesse da incassar<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></div></td><td class=\"c n x1095 y3f12 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">172<span class=\"_ _567\"> </span></div></td><td class=\"c n x1096 y3f12 w195 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">121<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f13 w3e7 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Partite in corso di lavorazione e viaggianti con le filiali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1097 y3f13 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">22.935<span class=\"_ _567\"> </span></div></td><td class=\"c n x1098 y3f13 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">33.654<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f14 w3e8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Spese incrementative su beni di terzi<span class=\"_ _567\"> </span></div></td><td class=\"c n x1099 y3f14 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.372<span class=\"_ _567\"> </span></div></td><td class=\"c n x109a y3f14 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.860<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f15 w3e9 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Ratei e risconti attivi<span class=\"_ _567\"> </span></div></td><td class=\"c n x109b y3f15 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">34.230<span class=\"_ _567\"> </span></div></td><td class=\"c n x109c y3f15 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">31.795<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f23 w3ea h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Altre partite<span class=\"_ _567\"> </span></div></td><td class=\"c n x109d y3f23 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">62.536<span class=\"_ _567\"> </span></div></td><td class=\"c n x109e y3f23 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">51.431<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x105e y3de2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">462.491<span class=\"_ _567\"> </span></div></td><td class=\"c n x109f y3de2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">549.960<span class=\"_ _567\"> </span></div></td></tr></table>del precedente esercizio), e per <span class=\"_ _b\"></span>5.713 migl<span class=\"_ _b\"></span>iaia di <span class=\"_ _b\"></span>euro (4.857 migliaia <span class=\"_ _b\"></span>di euro alla <span class=\"_ _b\"></span>fine del precedente esercizio) <span class=\"_ _b\"></span>relativi agli <span class=\"_ _b\"></span>anticipi <span class=\"_ _8\"></span>sui bonus <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>ingr<span class=\"_ _2\"></span>esso <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>quali \u00e8 <span class=\"_ _b\"></span>stata <span class=\"_ _8\"></span>emessa gi\u00e0 fattura da parte dei consulenti; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">le <span class=\"_ _1\"> </span>fatture <span class=\"_ _1\"> </span>da <span class=\"_ _9\"> </span>emetter<span class=\"_ _2\"></span>e <span class=\"_ _9\"> </span>per <span class=\"_ _1\"> </span>3.049 <span class=\"_ _1\"> </span>migliaia <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>euro <span class=\"_ _1\"> </span>(5.688 <span class=\"_ _9\"> </span>migliaia <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>euro <span class=\"_ _1\"> </span>alla <span class=\"_ _9\"> </span>fine <span class=\"_ _1\"> </span>del </span>precedente eser<span class=\"_ _2\"></span>cizio); <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i cr<span class=\"_ _2\"></span>editi riconducibili <span class=\"_ _2\"></span>ad operazioni <span class=\"_ _2\"></span>di acquisto <span class=\"_ _2\"></span>in divisa <span class=\"_ _2\"></span>estera per <span class=\"_ _2\"></span>2.357 migliaia <span class=\"_ _2\"></span>di eur<span class=\"_ _2\"></span>o (4 </span>migliaia di euro alla fine del pr<span class=\"_ _2\"></span>ecedente esercizio); <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsfa\">crediti verso compagnie assicurative per polizze in attesa di rimborso per 1.108 migliaia di </span>euro (5 migliaia di eur<span class=\"_ _2\"></span>o alla fine del precedente esercizio).<span class=\"_ _567\"> </span>La <span class=\"_ _24\"></span>voce <span class=\"_ _1d\"></span>\u201cPartite <span class=\"_ _24\"> </span>in <span class=\"_ _24\"> </span>corso <span class=\"_ _24\"></span>di <span class=\"_ _24\"></span>lavorazione <span class=\"_ _1d\"></span>e <span class=\"_ _24\"> </span>viaggianti <span class=\"_ _24\"> </span>tra <span class=\"_ _24\"> </span>le <span class=\"_ _24\"></span>filiali\u201d <span class=\"_ _24\"></span>accoglie <span class=\"_ _1d\"></span>poste <span class=\"_ _24\"> </span>relative <span class=\"_ _24\"></span>ad<span class=\"_ _567\"> </span>operazioni <span class=\"_ _77\"> </span>che <span class=\"_ _77\"> </span>generalmente <span class=\"_ _77\"> </span>tr<span class=\"_ _2\"></span>ovano <span class=\"_ _77\"> </span>sistemazione <span class=\"_ _77\"> </span>definitiva <span class=\"_ _77\"> </span>nei <span class=\"_ _77\"> </span>primi <span class=\"_ _30\"> </span>giorni <span class=\"_ _77\"> </span>dell\u2019anno<span class=\"_ _567\"> </span>successivo. Le poste pi\u00f9 significative sono quelle relative a:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws1a1\">recuper<span class=\"_ _2\"></span>o delle commissioni di messa a disposizione fondi dalla clientela per 9.029 migliaia<span class=\"_ _567\"> </span></span>di euro (9.132 migliaia di eur<span class=\"_ _2\"></span>o alla fine del precedente esercizio);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsd1\">conti regolamento delle carte di debito per 3.474 migliaia di eur<span class=\"_ _2\"></span>o (7.858 migliaia di euro<span class=\"_ _567\"> </span></span>alla fine del precedente eser<span class=\"_ _2\"></span>cizio);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">deleghe <span class=\"_ _1d\"></span>F24 <span class=\"_ _1d\"></span>per <span class=\"_ _24\"></span>3.061 <span class=\"_ _1d\"></span>migliaia <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>euro <span class=\"_ _8\"></span>(6.001 <span class=\"_ _24\"></span>migliaia <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>euro <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>fine <span class=\"_ _24\"></span>del <span class=\"_ _1d\"></span>precedente<span class=\"_ _567\"> </span></span>esercizio);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsfe\">regolamento operazioni SDD (addebiti dir<span class=\"_ _2\"></span>etti) per 2.166 migliaia di euro (2.235 migliaia di<span class=\"_ _567\"> </span></span>euro alla fine del pr<span class=\"_ _2\"></span>ecedente esercizio);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws146\">conti regolamento delle imposte di bollo per 1.940 migliaia di eur<span class=\"_ _2\"></span>o (1.817 migliaia di euro<span class=\"_ _567\"> </span></span>alla fine del precedente eser<span class=\"_ _2\"></span>cizio);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">bonifici in attesa <span class=\"_ _2\"></span>di essere r<span class=\"_ _2\"></span>egolati per 695 migliaia di <span class=\"_ _2\"></span>euro (1.215 migliaia <span class=\"_ _2\"></span>di euro alla <span class=\"_ _2\"></span>fine<span class=\"_ _567\"> </span></span>del precedente eser<span class=\"_ _2\"></span>cizio).<span class=\"_ _567\"> </span>Le \u201cSpese incrementative su beni di terzi\u201d sono soggette ad ammortamento annuo in r<span class=\"_ _2\"></span>elazione<span class=\"_ _567\"> </span>al periodo residuo di valenza del contratto d\u2019af<span class=\"_ _2\"></span>fitto.<span class=\"_ _567\"> </span>Alla <span class=\"_ _a\"></span>voce <span class=\"_ _2\"></span>\u201cRatei <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>risconti <span class=\"_ _2\"></span>attivi\u201d <span class=\"_ _a\"></span>trovano <span class=\"_ _a\"></span>evidenza <span class=\"_ _2\"></span>quelle <span class=\"_ _a\"></span>posizioni <span class=\"_ _a\"></span>non <span class=\"_ _2\"></span>riconducibili <span class=\"_ _a\"></span>a <span class=\"_ _2\"></span>specifiche<span class=\"_ _567\"> </span>voci <span class=\"_ _2\"></span>dell\u2019Attivo patrimoniale; <span class=\"_ _a\"></span>la principale <span class=\"_ _a\"></span>componente di <span class=\"_ _a\"></span>questa voce <span class=\"_ _a\"></span>\u00e8 r<span class=\"_ _2\"></span>elativa a <span class=\"_ _a\"></span>risconti attivi<span class=\"_ _567\"> </span>su spese amministrative.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>ra le principali voci che compongono la voce \u201cAltre partite\u201d vi sono:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws2c\">i crediti in attesa di riscossione r<span class=\"_ _2\"></span>elativi ad altre partite per 29.084 migliaia di euro (22.713<span class=\"_ _567\"> </span></span>migliaia <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>euro <span class=\"_ _3\"></span>alla <span class=\"_ _2\"></span>fine <span class=\"_ _a\"></span>del <span class=\"_ _2\"></span>precedente <span class=\"_ _3\"></span>esercizio), <span class=\"_ _a\"></span>riconducibili <span class=\"_ _2\"></span>principalmente <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>crediti <span class=\"_ _a\"></span>per<span class=\"_ _567\"> </span>imposta di bollo su estratti conto, crediti per servizi addebitati alla clientela trimestralmente<span class=\"_ _567\"> </span>e per proventi interbancari;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _a\"></span>crediti <span class=\"_ _a\"></span>nei <span class=\"_ _2\"></span>confronti <span class=\"_ _3\"></span>dei <span class=\"_ _2\"></span>promotori <span class=\"_ _a\"></span>finanziari <span class=\"_ _a\"></span>a <span class=\"_ _2\"></span>titolo <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>bonus <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>ingresso <span class=\"_ _3\"></span>per <span class=\"_ _2\"></span>7.910 <span class=\"_ _a\"></span>migliaia<span class=\"_ _567\"> </span></span>di euro r<span class=\"_ _2\"></span>elativi alla quota maturata ma non ancora erogata (6.899 migliaia di eur<span class=\"_ _2\"></span>o alla fine",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-667": {
   "value": "<div class=\"t m0 h42 ff6 fsa fc0 sc0 ls0 ws0 gsa16\">Sezione 12 <span class=\"ff9\">-</span> <span class=\"ff9\">Attivit\u00e0 non corr<span class=\"_ _2\"></span>enti e gruppi di attivit\u00e0 in via<span class=\"_ _567\"> </span></span><span class=\"ff9\"> </span></div><div class=\"t m0 h11 ff9 fsa fc0 sc0 ls0 ws0 gsa17\">di dismissione e passivit\u00e0 associate - V<span class=\"_ _3\"></span>oce 120 dell\u2019attivo e<span class=\"_ _567\"> </span> </div><div class=\"t m0 h11 ff9 fsa fc0 sc0 ls0 ws0 gsa18\">V<span class=\"_ _3\"></span>oce 70 del passivo<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1a2 gsa19\">Al 31 dicembre 2025 la voce \u201cAttivit\u00e0 non corr<span class=\"_ _2\"></span>enti e gruppi di attivit\u00e0 in via di dismissione\u201d<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws130 gsa1a\">accoglie crediti deteriorati per 2.867 migliaia di eur<span class=\"_ _2\"></span>o per cui alla data di riferimento sono<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws10f gsa1b\">stati sottoscritti i relativi contratti di cessione che si sono perfezionati all\u2019inizio dell\u2019esercizio<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsa1c\">successivo.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-687": {
   "value": "Sezione 12 <span class=\"ff9\">-</span> <span class=\"ff9\">Attivit\u00e0 non corr<span class=\"_ _2\"></span>enti e gruppi di attivit\u00e0 in via<span class=\"_ _567\"> </span></span>di dismissione e passivit\u00e0 associate - V<span class=\"_ _3\"></span>oce 120 dell\u2019attivo e<span class=\"_ _567\"> </span>V<span class=\"_ _3\"></span>oce 70 del passivo<span class=\"_ _567\"> </span>Al 31 dicembre 2025 la voce \u201cAttivit\u00e0 non corr<span class=\"_ _2\"></span>enti e gruppi di attivit\u00e0 in via di dismissione\u201d<span class=\"_ _567\"> </span>accoglie crediti deteriorati per 2.867 migliaia di eur<span class=\"_ _2\"></span>o per cui alla data di riferimento sono<span class=\"_ _567\"> </span>stati sottoscritti i relativi contratti di cessione che si sono perfezionati all\u2019inizio dell\u2019esercizio<span class=\"_ _567\"> </span>successivo.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDiscontinuedOperationsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-686": {
   "value": "Sezione 13 <span class=\"ff9\">- Altr<span class=\"_ _2\"></span>e attivit\u00e0 - voce 130<span class=\"_ _567\"> </span></span>13.1 Altre attivit\u00e0: composizione<span class=\"_ _567\"> </span><table class=\"s w3e1 h1e0\" id=\"_bab2020f-8a9b-4081-8799-87c12fcfe95e\"><tr><td></td><td class=\"c n x108a y4113 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x108b y4113 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y41b0 ff9 fs16 fc0 sc0 ls0 ws0\">Crediti d'imposta<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x304 y3f1f w3e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">- quota capitale<span class=\"_ _567\"> </span></div></td><td class=\"c n x108c y3f1f wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">267.228<span class=\"_ _567\"> </span></div></td><td class=\"c n x108d y3f1f w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">382.791<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y41b1 ff9 fs16 fc0 sc0 ls0 ws0\">- quota interessi<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x304 y3fc4 w350 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Crediti vs l'erario per acconti versati<span class=\"_ _567\"> </span></div></td><td class=\"c n x108e y3fc4 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">58.043<span class=\"_ _567\"> </span></div></td><td class=\"c n x108f y3fc4 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">31.017<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41b2 w3e3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Ritenute d'acconto subite<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1090 y41b2 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">30<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41b3 w3e4 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Assegni negoziati da regolar<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></div></td><td class=\"c n x1091 y41b3 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">11.972<span class=\"_ _567\"> </span></div></td><td class=\"c n x1092 y41b3 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">13.249<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f11 w3e5 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Depositi cauzionali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1093 y3f11 w1d4 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n x1094 y3f11 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">12<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f12 w3e6 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Fatture emesse da incassar<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></div></td><td class=\"c n x1095 y3f12 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">172<span class=\"_ _567\"> </span></div></td><td class=\"c n x1096 y3f12 w195 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">121<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f13 w3e7 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Partite in corso di lavorazione e viaggianti con le filiali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1097 y3f13 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">22.935<span class=\"_ _567\"> </span></div></td><td class=\"c n x1098 y3f13 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">33.654<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f14 w3e8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Spese incrementative su beni di terzi<span class=\"_ _567\"> </span></div></td><td class=\"c n x1099 y3f14 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.372<span class=\"_ _567\"> </span></div></td><td class=\"c n x109a y3f14 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.860<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f15 w3e9 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Ratei e risconti attivi<span class=\"_ _567\"> </span></div></td><td class=\"c n x109b y3f15 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">34.230<span class=\"_ _567\"> </span></div></td><td class=\"c n x109c y3f15 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">31.795<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f23 w3ea h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Altre partite<span class=\"_ _567\"> </span></div></td><td class=\"c n x109d y3f23 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">62.536<span class=\"_ _567\"> </span></div></td><td class=\"c n x109e y3f23 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">51.431<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x105e y3de2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">462.491<span class=\"_ _567\"> </span></div></td><td class=\"c n x109f y3de2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">549.960<span class=\"_ _567\"> </span></div></td></tr></table>La voce \u201cCrediti d\u2019imposta\u201d si riferisce principalmente:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">per 251.462 migliaia di euro (369.311 migliaia di eur<span class=\"_ _2\"></span>o alla fine del precedente esercizio) a<span class=\"_ _567\"> </span></span>crediti <span class=\"_ _b\"></span>fiscal<span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>ecobonus/sismabonus <span class=\"_ _8\"></span>acquistati <span class=\"_ _8\"></span>ex <span class=\"_ _8\"></span>art. <span class=\"_ _8\"></span>121 <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Decreto-legge <span class=\"_ _b\"></span>34/2020 <span class=\"_ _8\"></span>ed<span class=\"_ _567\"> </span>iscritti al costo ammortizzato come indicato nella Parte A \u2013 A.2 Parte relativa alle principali<span class=\"_ _567\"> </span>voci di bilancio cui si fa rimando;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws73\">per 12.689 migliaia di euro, al cr<span class=\"_ _2\"></span>edito connesso alla gestione dei mutui erogati per<span class=\"_ _567\"> </span></span>la <span class=\"_ _24\"> </span>ricostruzione <span class=\"_ _24\"> </span>post <span class=\"_ _1\"> </span>sisma <span class=\"_ _24\"> </span>Centro <span class=\"_ _24\"> </span>Italia <span class=\"_ _1\"> </span>del <span class=\"_ _24\"> </span>2016 <span class=\"_ _1\"> </span>(10.197 <span class=\"_ _24\"> </span>migliaia <span class=\"_ _24\"> </span>d<span class=\"_ _b\"></span>i <span class=\"_ _24\"> </span>euro <span class=\"_ _24\"> </span>alla <span class=\"_ _24\"> </span>fine <span class=\"_ _1\"> </span>del<span class=\"_ _567\"> </span>precedente eser<span class=\"_ _2\"></span>cizio);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws177\">per 1.120 migliaia di euro, al cr<span class=\"_ _2\"></span>edito connesso alla gestione dei mutui erogati per la<span class=\"_ _567\"> </span></span>ricostruzione post sisma Abruzzo del 2009 (1.120 migliaia di euro alla fine del precedente<span class=\"_ _567\"> </span>esercizio).<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019importo <span class=\"_ _8\"></span>dei <span class=\"_ _b\"></span>crediti <span class=\"_ _8\"></span>fiscali <span class=\"_ _b\"></span>ecobonus/sismabonus <span class=\"_ _8\"></span>acquistati <span class=\"_ _8\"></span>tiene <span class=\"_ _b\"></span>conto <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>valutazione <span class=\"_ _b\"></span>del<span class=\"_ _567\"> </span>potenziale <span class=\"_ _3\"></span>rischio <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>cui <span class=\"_ _a\"></span>Banco <span class=\"_ _3\"></span>Desio <span class=\"_ _3\"></span>potrebbe <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>esposto <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>seguito <span class=\"_ _3\"></span>del <span class=\"_ _a\"></span>sequestro <span class=\"_ _7d\"></span>preventivo<span class=\"_ _567\"> </span>dei <span class=\"_ _a\"></span>crediti <span class=\"_ _2\"></span>d\u2019imposta <span class=\"_ _a\"></span>acquistati <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>tempo <span class=\"_ _a\"></span>(mercato <span class=\"_ _a\"></span>primario <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>secondario) <span class=\"_ _a\"></span>per <span class=\"_ _2\"></span>complessivi <span class=\"_ _2\"></span>44,2<span class=\"_ _567\"> </span>milioni <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>euro, <span class=\"_ _8\"></span>tra <span class=\"_ _1d\"></span>cui <span class=\"_ _8\"></span>l\u2019impossibilit\u00e0 <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>compensazione <span class=\"_ _1d\"></span>degli <span class=\"_ _8\"></span>stessi, <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>quelli <span class=\"_ _8\"></span>che <span class=\"_ _1d\"></span>saranno <span class=\"_ _1d\"></span>i<span class=\"_ _567\"> </span>casi accertati di frodi. In considerazione della posizione assunta dalla giurisprudenza in merito<span class=\"_ _567\"> </span>alla inutilizzabilit\u00e0 del credito d\u2019imposta in ragione di comportamenti che pr<span class=\"_ _2\"></span>escindono dal<span class=\"_ _567\"> </span>cessionario, <span class=\"_ _9\"> </span>degli <span class=\"_ _9\"> </span>elementi <span class=\"_ _9\"> </span>informativi <span class=\"_ _1\"> </span>acquisiti <span class=\"_ _9\"> </span>circa <span class=\"_ _9\"> </span>lo <span class=\"_ _9\"> </span>stato <span class=\"_ _9\"> </span>delle <span class=\"_ _1\"> </span>indagini <span class=\"_ _9\"> </span>delle <span class=\"_ _9\"> </span>Procure,<span class=\"_ _567\"> </span>nonch\u00e9 dell\u2019analisi legale e tecnica condotta, la banca ha ritenuto opportuno mantenere<span class=\"_ _567\"> </span>cautelativamente lo stanziamento complessivo di 31,2 milioni di euro.<span class=\"_ _567\"> </span>I <span class=\"_ _1d\"></span>\u201cCrediti <span class=\"_ _8\"></span>verso <span class=\"_ _24\"></span>l'Erario <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>acconti <span class=\"_ _1d\"></span>versati\u201d <span class=\"_ _1d\"></span>si <span class=\"_ _24\"></span>riferiscono <span class=\"_ _1d\"></span>ad <span class=\"_ _1d\"></span>imposte <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>le <span class=\"_ _24\"></span>quali <span class=\"_ _1d\"></span>sono <span class=\"_ _1d\"></span>stati<span class=\"_ _567\"> </span>effettuati <span class=\"_ _9\"> </span>maggiori <span class=\"_ _9\"> </span>versamenti  in <span class=\"_ _9\"> </span>acconto <span class=\"_ _9\"> </span>rispetto  al <span class=\"_ _9\"> </span>debito <span class=\"_ _9\"> </span>che  risulter\u00e0 <span class=\"_ _9\"> </span>dalle <span class=\"_ _9\"> </span>specifiche<span class=\"_ _567\"> </span>dichiarazioni; in dettaglio riguardano:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsef\">il credito per imposta di bollo assolta in modo virtuale pari a 32.507 migliaia di eur<span class=\"_ _2\"></span>o (22.795<span class=\"_ _567\"> </span></span>migliaia di euro allla fine del pr<span class=\"_ _2\"></span>ecedente esercizio);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws112\">il credito per l'acconto dell'imposta sostitutiva dovuto sul \u201ccapital gain\u201d amministrato pari<span class=\"_ _567\"> </span></span>a 16.389 migliaia di euro, di cui all'art. 2, co. 5, del D.L. 30 novembr<span class=\"_ _2\"></span>e 2013, n. 133 (7.723<span class=\"_ _567\"> </span>migliaia di euro alla fine del pr<span class=\"_ _2\"></span>ecedente esercizio);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsab\">il credito per acconti versati sulle ritenute degli inter<span class=\"_ _2\"></span>essi su depositi e conti correnti per<span class=\"_ _567\"> </span></span>8.298 migliaia di euro (valor<span class=\"_ _2\"></span>e pari a zero alla fine del precedente eser<span class=\"_ _2\"></span>cizio).<span class=\"_ _567\"> </span><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsa2c\">La <span class=\"_ _24\"></span>voce <span class=\"_ _1d\"></span>\u201cPartite <span class=\"_ _24\"> </span>in <span class=\"_ _24\"> </span>corso <span class=\"_ _24\"></span>di <span class=\"_ _24\"></span>lavorazione <span class=\"_ _1d\"></span>e <span class=\"_ _24\"> </span>viaggianti <span class=\"_ _24\"> </span>tra <span class=\"_ _24\"> </span>le <span class=\"_ _24\"></span>filiali\u201d <span class=\"_ _24\"></span>accoglie <span class=\"_ _1d\"></span>poste <span class=\"_ _24\"> </span>relative <span class=\"_ _24\"></span>ad<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsa2d\">operazioni <span class=\"_ _77\"> </span>che <span class=\"_ _77\"> </span>generalmente <span class=\"_ _77\"> </span>tr<span class=\"_ _2\"></span>ovano <span class=\"_ _77\"> </span>sistemazione <span class=\"_ _77\"> </span>definitiva <span class=\"_ _77\"> </span>nei <span class=\"_ _77\"> </span>primi <span class=\"_ _30\"> </span>giorni <span class=\"_ _77\"> </span>dell\u2019anno<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsa2e\">successivo. Le poste pi\u00f9 significative sono quelle relative a:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsa2f\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws1a1\">recuper<span class=\"_ _2\"></span>o delle commissioni di messa a disposizione fondi dalla clientela per 9.029 migliaia<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws1a1\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsa30\">di euro (9.132 migliaia di eur<span class=\"_ _2\"></span>o alla fine del precedente esercizio);<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsa31\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsd1\">conti regolamento delle carte di debito per 3.474 migliaia di eur<span class=\"_ _2\"></span>o (7.858 migliaia di euro<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wsd1\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsa32\">alla fine del precedente eser<span class=\"_ _2\"></span>cizio);<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsa33\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">deleghe <span class=\"_ _1d\"></span>F24 <span class=\"_ _1d\"></span>per <span class=\"_ _24\"></span>3.061 <span class=\"_ _1d\"></span>migliaia <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>euro <span class=\"_ _8\"></span>(6.001 <span class=\"_ _24\"></span>migliaia <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>euro <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>fine <span class=\"_ _24\"></span>del <span class=\"_ _1d\"></span>precedente<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsa34\">esercizio);<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsa35\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsfe\">regolamento operazioni SDD (addebiti dir<span class=\"_ _2\"></span>etti) per 2.166 migliaia di euro (2.235 migliaia di<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wsfe\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsa36\">euro alla fine del pr<span class=\"_ _2\"></span>ecedente esercizio);<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsa37\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws146\">conti regolamento delle imposte di bollo per 1.940 migliaia di eur<span class=\"_ _2\"></span>o (1.817 migliaia di euro<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws146\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsa38\">alla fine del precedente eser<span class=\"_ _2\"></span>cizio);<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsa39\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">bonifici in attesa <span class=\"_ _2\"></span>di essere r<span class=\"_ _2\"></span>egolati per 695 migliaia di <span class=\"_ _2\"></span>euro (1.215 migliaia <span class=\"_ _2\"></span>di euro alla <span class=\"_ _2\"></span>fine<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsa3a\">del precedente eser<span class=\"_ _2\"></span>cizio).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws105 gsa3b\">Le \u201cSpese incrementative su beni di terzi\u201d sono soggette ad ammortamento annuo in r<span class=\"_ _2\"></span>elazione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsa3c\">al periodo residuo di valenza del contratto d\u2019af<span class=\"_ _2\"></span>fitto.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsa3d\">Alla <span class=\"_ _a\"></span>voce <span class=\"_ _2\"></span>\u201cRatei <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>risconti <span class=\"_ _2\"></span>attivi\u201d <span class=\"_ _a\"></span>trovano <span class=\"_ _a\"></span>evidenza <span class=\"_ _2\"></span>quelle <span class=\"_ _a\"></span>posizioni <span class=\"_ _a\"></span>non <span class=\"_ _2\"></span>riconducibili <span class=\"_ _a\"></span>a <span class=\"_ _2\"></span>specifiche<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsa3e\">voci <span class=\"_ _2\"></span>dell\u2019Attivo patrimoniale; <span class=\"_ _a\"></span>la principale <span class=\"_ _a\"></span>componente di <span class=\"_ _a\"></span>questa voce <span class=\"_ _a\"></span>\u00e8 r<span class=\"_ _2\"></span>elativa a <span class=\"_ _a\"></span>risconti attivi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsa3f\">su spese amministrative.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsa40\">T<span class=\"_ _3\"></span>ra le principali voci che compongono la voce \u201cAltre partite\u201d vi sono:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsa41\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws2c\">i crediti in attesa di riscossione r<span class=\"_ _2\"></span>elativi ad altre partite per 29.084 migliaia di euro (22.713<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws2c\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsa42\">migliaia <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>euro <span class=\"_ _3\"></span>alla <span class=\"_ _2\"></span>fine <span class=\"_ _a\"></span>del <span class=\"_ _2\"></span>precedente <span class=\"_ _3\"></span>esercizio), <span class=\"_ _a\"></span>riconducibili <span class=\"_ _2\"></span>principalmente <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>crediti <span class=\"_ _a\"></span>per<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf7 gsa43\">imposta di bollo su estratti conto, crediti per servizi addebitati alla clientela trimestralmente<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsa44\">e per proventi interbancari;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsa45\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _a\"></span>crediti <span class=\"_ _a\"></span>nei <span class=\"_ _2\"></span>confronti <span class=\"_ _3\"></span>dei <span class=\"_ _2\"></span>promotori <span class=\"_ _a\"></span>finanziari <span class=\"_ _a\"></span>a <span class=\"_ _2\"></span>titolo <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>bonus <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>ingresso <span class=\"_ _3\"></span>per <span class=\"_ _2\"></span>7.910 <span class=\"_ _a\"></span>migliaia<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsa46\">di euro r<span class=\"_ _2\"></span>elativi alla quota maturata ma non ancora erogata (6.899 migliaia di eur<span class=\"_ _2\"></span>o alla fine </div>del precedente esercizio), e per <span class=\"_ _b\"></span>5.713 migl<span class=\"_ _b\"></span>iaia di <span class=\"_ _b\"></span>euro (4.857 migliaia <span class=\"_ _b\"></span>di euro alla <span class=\"_ _b\"></span>fine del precedente esercizio) <span class=\"_ _b\"></span>relativi agli <span class=\"_ _b\"></span>anticipi <span class=\"_ _8\"></span>sui bonus <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>ingr<span class=\"_ _2\"></span>esso <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>quali \u00e8 <span class=\"_ _b\"></span>stata <span class=\"_ _8\"></span>emessa gi\u00e0 fattura da parte dei consulenti; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">le <span class=\"_ _1\"> </span>fatture <span class=\"_ _1\"> </span>da <span class=\"_ _9\"> </span>emetter<span class=\"_ _2\"></span>e <span class=\"_ _9\"> </span>per <span class=\"_ _1\"> </span>3.049 <span class=\"_ _1\"> </span>migliaia <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>euro <span class=\"_ _1\"> </span>(5.688 <span class=\"_ _9\"> </span>migliaia <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>euro <span class=\"_ _1\"> </span>alla <span class=\"_ _9\"> </span>fine <span class=\"_ _1\"> </span>del </span>precedente eser<span class=\"_ _2\"></span>cizio); <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i cr<span class=\"_ _2\"></span>editi riconducibili <span class=\"_ _2\"></span>ad operazioni <span class=\"_ _2\"></span>di acquisto <span class=\"_ _2\"></span>in divisa <span class=\"_ _2\"></span>estera per <span class=\"_ _2\"></span>2.357 migliaia <span class=\"_ _2\"></span>di eur<span class=\"_ _2\"></span>o (4 </span>migliaia di euro alla fine del pr<span class=\"_ _2\"></span>ecedente esercizio); <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsfa\">crediti verso compagnie assicurative per polizze in attesa di rimborso per 1.108 migliaia di </span>euro (5 migliaia di eur<span class=\"_ _2\"></span>o alla fine del precedente esercizio).<span class=\"_ _567\"> </span>Sezione 8<span class=\"ff9\"> - Altr<span class=\"_ _2\"></span>e passivit\u00e0 - voce 80<span class=\"_ _567\"> </span></span>8.1 Altre passivit\u00e0: composizione<span class=\"_ _567\"> </span><table class=\"s w425 h1ee\" id=\"_86a286ab-54f3-4169-87b3-ff1c1073dec7\"><tr><td></td><td class=\"c n x1289 y40ff wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x128a y40ff wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41d7 w426 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Debiti verso l'Erario<span class=\"_ _567\"> </span></div></td><td class=\"c n x128b y41d7 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">14.546<span class=\"_ _567\"> </span></div></td><td class=\"c n x128c y41d7 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">673<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41d8 w427 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Importi da versare all'Erario per conto T<span class=\"_ _3\"></span>erzi<span class=\"_ _567\"> </span></div></td><td class=\"c n x128d y41d8 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">38.290<span class=\"_ _567\"> </span></div></td><td class=\"c n x128e y41d8 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">48.145<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4193 w428 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Contributi previdenziali da riversar<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></div></td><td class=\"c n x128f y4193 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.332<span class=\"_ _567\"> </span></div></td><td class=\"c n x1290 y4193 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.266<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fa8 w429 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Azionisti conto dividendi<span class=\"_ _567\"> </span></div></td><td class=\"c n x1291 y3fa8 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">42<span class=\"_ _567\"> </span></div></td><td class=\"c n x1292 y3fa8 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">34<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41d9 w42a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Fornitori<span class=\"_ _567\"> </span></div></td><td class=\"c n x1293 y41d9 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">28.704<span class=\"_ _567\"> </span></div></td><td class=\"c n x1294 y41d9 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">34.735<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41da w42b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Somme a disposizione della clientela<span class=\"_ _567\"> </span></div></td><td class=\"c n x1295 y41da wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.041<span class=\"_ _567\"> </span></div></td><td class=\"c n x1296 y41da wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.666<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41db w42c h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>ersamenti a fronte disposizione su ef<span class=\"_ _2\"></span>fetti<span class=\"_ _567\"> </span></div></td><td class=\"c n x1297 y41db w16c h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">95<span class=\"_ _567\"> </span></div></td><td class=\"c n x1298 y41db w16c h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">55<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41dc w42d h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>ersamenti anticipati su crediti a scader<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></div></td><td class=\"c n x1299 y41dc w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.738<span class=\"_ _567\"> </span></div></td><td class=\"c n x129a y41dc w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.320<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y41dd ff9 fs16 fc0 sc0 ls0 ws0\">Partite in corso di lavorazione e partite viaggianti </td><td class=\"c n x129b y41de wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">18.058<span class=\"_ _567\"> </span></div></td><td class=\"c n x129c y41de wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">15.570<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y41df ff9 fs16 fc0 sc0 ls0 ws0\">con le Filiali<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x304 y41e0 w42e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Scarti valute su operazioni di portafoglio<span class=\"_ _567\"> </span></div></td><td class=\"c n x129d y41e0 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">145.316<span class=\"_ _567\"> </span></div></td><td class=\"c n x129e y41e0 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">140.340<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41e1 w42f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Debiti verso il personale<span class=\"_ _567\"> </span></div></td><td class=\"c n x129f y41e1 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.332<span class=\"_ _567\"> </span></div></td><td class=\"c n x12a0 y41e1 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.543<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41e2 w430 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Creditori diversi<span class=\"_ _567\"> </span></div></td><td class=\"c n x12a1 y41e2 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">85.193<span class=\"_ _567\"> </span></div></td><td class=\"c n x12a2 y41e2 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">101.780<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41e3 w431 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Ratei e risconti passivi<span class=\"_ _567\"> </span></div></td><td class=\"c n x12a3 y41e3 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">32.397<span class=\"_ _567\"> </span></div></td><td class=\"c n x12a4 y41e3 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">16.842<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x12a5 y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">390.084<span class=\"_ _567\"> </span></div></td><td class=\"c n x12a6 y3de2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">384.969<span class=\"_ _567\"> </span></div></td></tr></table>La voce \u201cDebiti <span class=\"_ _b\"></span>verso l\u2019Erario\u201d <span class=\"_ _b\"></span>accoglie alla <span class=\"_ _b\"></span>fine del periodo <span class=\"_ _b\"></span>di riferimento <span class=\"_ _b\"></span>la passivit\u00e0 <span class=\"_ _b\"></span>relativa<span class=\"_ _567\"> </span>al <span class=\"_ _b\"></span>contributo <span class=\"_ _b\"></span>straordinario <span class=\"_ _b\"></span>volontario <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>12.842 <span class=\"_ _b\"></span>migliaia <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>euro <span class=\"_ _b\"></span>iscritto <span class=\"_ _8\"></span>in base <span class=\"_ _8\"></span>alla <span class=\"_ _b\"></span>specifica<span class=\"_ _567\"> </span>accounting policy illustrata nella precedente \u201cParta A \u2013 Politiche Contabili, A.1 Parte Generale,<span class=\"_ _567\"> </span>Sezione <span class=\"_ _9\"> </span>5 <span class=\"_ _9\"> </span>\u2013 <span class=\"_ _1\"> </span>Altri <span class=\"_ _9\"> </span>Aspetti, <span class=\"_ _9\"> </span>Altri <span class=\"_ _9\"> </span>Aspetti <span class=\"_ _9\"> </span>rilevanti <span class=\"_ _1\"> </span>ai <span class=\"_ _9\"> </span>fini <span class=\"_ _9\"> </span>delle <span class=\"_ _9\"> </span>politiche <span class=\"_ _9\"> </span>contabili <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>Gruppo,<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>rattamento contabile del contributo straordinario volontario ex legge 199/2025\u201d.<span class=\"_ _567\"> </span>La voce \u201cImporti da versare all\u2019Erario per conto di terzi\u201d accoglie principalmente poste r<span class=\"_ _2\"></span>elative<span class=\"_ _567\"> </span>a Deleghe F24 da riversare per conto della clientela e somme da versar<span class=\"_ _2\"></span>e all\u2019Erario relative a<span class=\"_ _567\"> </span>ritenute operate dal Banco.<span class=\"_ _567\"> </span>Le \u201cPartite in corso di lavorazione e le partite viaggianti con le Filiali\u201d sono poste che generalmente<span class=\"_ _567\"> </span>trovano <span class=\"_ _2\"></span>sistemazione definitiva nei primi <span class=\"_ _2\"></span>giorni del periodo successivo. <span class=\"_ _2\"></span>Le principali tra queste<span class=\"_ _567\"> </span>poste sono quelle relative:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws238\">incassi relativi ad operazioni di factoring da clientela per 5.716 migliaia di eur<span class=\"_ _2\"></span>o (4.627<span class=\"_ _567\"> </span></span>migliaia di euro alla fine dell\u2019eser<span class=\"_ _2\"></span>cizio precedente);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws136\">sistemazioni delle rate incassate relative ai mutui ceduti a Desio OBG e SME per 2.768<span class=\"_ _567\"> </span></span>migliaia di euro (2.808 migliaia alla fine dell\u2019eser<span class=\"_ _2\"></span>cizio precedente);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">a bonifici <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>lavorazione <span class=\"_ _b\"></span>per complessivi <span class=\"_ _b\"></span>1.783 <span class=\"_ _b\"></span>migliaia <span class=\"_ _b\"></span>di euro (1.489 <span class=\"_ _b\"></span>migliaia <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>euro alla<span class=\"_ _567\"> </span></span>fine dell\u2019esercizio pr<span class=\"_ _2\"></span>ecedente);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws1b4\">a poste relative alla piattaforma di gestione di tesor<span class=\"_ _2\"></span>eria accentrata presso Banca d\u2019Italia<span class=\"_ _567\"> </span></span>per la gestione della compensazione delle eccedenze/necessit\u00e0 di contante per 1.791<span class=\"_ _567\"> </span>migliaia di euro;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">disposizioni <span class=\"_ _9\"> </span>canale  CBILL <span class=\"_ _9\"> </span>per <span class=\"_ _9\"> </span>1.020  migliaia <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>euro <span class=\"_ _9\"> </span>(1.277  migliaia <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>euro <span class=\"_ _9\"> </span>alla  fine<span class=\"_ _567\"> </span></span>dell\u2019esercizio pr<span class=\"_ _2\"></span>ecedente).<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019ammontare della voce \u201cScarti valute su operazioni di portafoglio\u201d \u00e8 il risultato della<span class=\"_ _567\"> </span>compensazione di partite illiquide dare e partite illiquide avere a fronte di diverse tipologie di<span class=\"_ _567\"> </span>operazioni <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>hanno <span class=\"_ _a\"></span>interessato <span class=\"_ _3\"></span>sia <span class=\"_ _a\"></span>i <span class=\"_ _a\"></span>conti <span class=\"_ _2\"></span>della <span class=\"_ _a\"></span>clientela <span class=\"_ _a\"></span>sia <span class=\"_ _a\"></span>quelli <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>banche <span class=\"_ _a\"></span>corrispondenti.<span class=\"_ _567\"> </span>Nella voce \u201cDebiti verso il personale\u201d sono compresi i debiti r<span class=\"_ _2\"></span>elativi ai costi di esodazione<span class=\"_ _567\"> </span>del personale per complessive 328 migliaia <span class=\"_ _b\"></span>di euro (620 migliaia di euro alla fine dell\u2019esercizio<span class=\"_ _567\"> </span>precedente) e la valorizzazione delle ferie e festivit\u00e0 non godute complessivamente per 869<span class=\"_ _567\"> </span>migliaia di euro (780 migliaia di eur<span class=\"_ _2\"></span>o alla fine dell\u2019esercizio precedente).<span class=\"_ _567\"> </span>Le principali poste che compongono la voce \u201cCreditori diversi\u201d riguar<span class=\"_ _2\"></span>dano:  <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _2\"></span>bonifici <span class=\"_ _a\"></span>da r<span class=\"_ _2\"></span>egolare <span class=\"_ _a\"></span>in <span class=\"_ _2\"></span>Stanza <span class=\"_ _2\"></span>Compensazione <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>uscita <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>favore <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>correntisti <span class=\"_ _a\"></span>di altri <span class=\"_ _a\"></span>istituti </span>di <span class=\"_ _8\"></span>credito <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>complessivi <span class=\"_ _8\"></span>66.441 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>(81.325 <span class=\"_ _b\"></span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>fine <span class=\"_ _8\"></span>dello scorso esercizio); <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsee\">partite in attesa di regolamento con contr<span class=\"_ _2\"></span>oparti estere per 3.390 migliaia di euro (1.566 </span>migliaia di euro alla fine del pr<span class=\"_ _2\"></span>ecedente esercizio).<span class=\"_ _567\"> </span>La variazione della voce \u201cRatei e Risconti passivi\u201d \u00e8 riconducibile alla contabilizzazione del risconto passivo della cash compensation pagata al Banco in sede di closing dei derivati IRS di microcopertura <span class=\"_ _3\"></span>dei <span class=\"_ _2\"></span>titoli <span class=\"_ _a\"></span>del <span class=\"_ _2\"></span>portafoglio <span class=\"_ _a\"></span>HTC <span class=\"_ _a\"></span>venduti <span class=\"_ _2\"></span>su <span class=\"_ _a\"></span>piattaforma <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>clearing <span class=\"_ _a\"></span>Eurex; <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>saldo <span class=\"_ _2\"></span>al 31 dicembr<span class=\"_ _2\"></span>e 2025 <span class=\"_ _2\"></span>ammonta a <span class=\"_ _2\"></span>14.908 migliaia (valor<span class=\"_ _2\"></span>e a <span class=\"_ _2\"></span>zero <span class=\"_ _2\"></span>alla fine <span class=\"_ _2\"></span>del precedente <span class=\"_ _2\"></span>esercizio).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-774": {
   "value": "Sezione 13 <span class=\"ff9\">- Altr<span class=\"_ _2\"></span>e attivit\u00e0 - voce 130<span class=\"_ _567\"> </span></span>13.1 Altre attivit\u00e0: composizione<span class=\"_ _567\"> </span><table class=\"s w3e1 h1e0\" id=\"_bab2020f-8a9b-4081-8799-87c12fcfe95e\"><tr><td></td><td class=\"c n x108a y4113 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x108b y4113 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y41b0 ff9 fs16 fc0 sc0 ls0 ws0\">Crediti d'imposta<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x304 y3f1f w3e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">- quota capitale<span class=\"_ _567\"> </span></div></td><td class=\"c n x108c y3f1f wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">267.228<span class=\"_ _567\"> </span></div></td><td class=\"c n x108d y3f1f w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">382.791<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y41b1 ff9 fs16 fc0 sc0 ls0 ws0\">- quota interessi<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x304 y3fc4 w350 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Crediti vs l'erario per acconti versati<span class=\"_ _567\"> </span></div></td><td class=\"c n x108e y3fc4 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">58.043<span class=\"_ _567\"> </span></div></td><td class=\"c n x108f y3fc4 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">31.017<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41b2 w3e3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Ritenute d'acconto subite<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1090 y41b2 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">30<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41b3 w3e4 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Assegni negoziati da regolar<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></div></td><td class=\"c n x1091 y41b3 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">11.972<span class=\"_ _567\"> </span></div></td><td class=\"c n x1092 y41b3 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">13.249<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f11 w3e5 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Depositi cauzionali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1093 y3f11 w1d4 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n x1094 y3f11 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">12<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f12 w3e6 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Fatture emesse da incassar<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></div></td><td class=\"c n x1095 y3f12 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">172<span class=\"_ _567\"> </span></div></td><td class=\"c n x1096 y3f12 w195 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">121<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f13 w3e7 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Partite in corso di lavorazione e viaggianti con le filiali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1097 y3f13 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">22.935<span class=\"_ _567\"> </span></div></td><td class=\"c n x1098 y3f13 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">33.654<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f14 w3e8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Spese incrementative su beni di terzi<span class=\"_ _567\"> </span></div></td><td class=\"c n x1099 y3f14 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.372<span class=\"_ _567\"> </span></div></td><td class=\"c n x109a y3f14 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.860<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f15 w3e9 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Ratei e risconti attivi<span class=\"_ _567\"> </span></div></td><td class=\"c n x109b y3f15 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">34.230<span class=\"_ _567\"> </span></div></td><td class=\"c n x109c y3f15 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">31.795<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f23 w3ea h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Altre partite<span class=\"_ _567\"> </span></div></td><td class=\"c n x109d y3f23 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">62.536<span class=\"_ _567\"> </span></div></td><td class=\"c n x109e y3f23 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">51.431<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x105e y3de2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">462.491<span class=\"_ _567\"> </span></div></td><td class=\"c n x109f y3de2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">549.960<span class=\"_ _567\"> </span></div></td></tr></table>La voce \u201cCrediti d\u2019imposta\u201d si riferisce principalmente:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">per 251.462 migliaia di euro (369.311 migliaia di eur<span class=\"_ _2\"></span>o alla fine del precedente esercizio) a<span class=\"_ _567\"> </span></span>crediti <span class=\"_ _b\"></span>fiscal<span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>ecobonus/sismabonus <span class=\"_ _8\"></span>acquistati <span class=\"_ _8\"></span>ex <span class=\"_ _8\"></span>art. <span class=\"_ _8\"></span>121 <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Decreto-legge <span class=\"_ _b\"></span>34/2020 <span class=\"_ _8\"></span>ed<span class=\"_ _567\"> </span>iscritti al costo ammortizzato come indicato nella Parte A \u2013 A.2 Parte relativa alle principali<span class=\"_ _567\"> </span>voci di bilancio cui si fa rimando;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws73\">per 12.689 migliaia di euro, al cr<span class=\"_ _2\"></span>edito connesso alla gestione dei mutui erogati per<span class=\"_ _567\"> </span></span>la <span class=\"_ _24\"> </span>ricostruzione <span class=\"_ _24\"> </span>post <span class=\"_ _1\"> </span>sisma <span class=\"_ _24\"> </span>Centro <span class=\"_ _24\"> </span>Italia <span class=\"_ _1\"> </span>del <span class=\"_ _24\"> </span>2016 <span class=\"_ _1\"> </span>(10.197 <span class=\"_ _24\"> </span>migliaia <span class=\"_ _24\"> </span>d<span class=\"_ _b\"></span>i <span class=\"_ _24\"> </span>euro <span class=\"_ _24\"> </span>alla <span class=\"_ _24\"> </span>fine <span class=\"_ _1\"> </span>del<span class=\"_ _567\"> </span>precedente eser<span class=\"_ _2\"></span>cizio);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws177\">per 1.120 migliaia di euro, al cr<span class=\"_ _2\"></span>edito connesso alla gestione dei mutui erogati per la<span class=\"_ _567\"> </span></span>ricostruzione post sisma Abruzzo del 2009 (1.120 migliaia di euro alla fine del precedente<span class=\"_ _567\"> </span>esercizio).<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019importo <span class=\"_ _8\"></span>dei <span class=\"_ _b\"></span>crediti <span class=\"_ _8\"></span>fiscali <span class=\"_ _b\"></span>ecobonus/sismabonus <span class=\"_ _8\"></span>acquistati <span class=\"_ _8\"></span>tiene <span class=\"_ _b\"></span>conto <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>valutazione <span class=\"_ _b\"></span>del<span class=\"_ _567\"> </span>potenziale <span class=\"_ _3\"></span>rischio <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>cui <span class=\"_ _a\"></span>Banco <span class=\"_ _3\"></span>Desio <span class=\"_ _3\"></span>potrebbe <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>esposto <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>seguito <span class=\"_ _3\"></span>del <span class=\"_ _a\"></span>sequestro <span class=\"_ _7d\"></span>preventivo<span class=\"_ _567\"> </span>dei <span class=\"_ _a\"></span>crediti <span class=\"_ _2\"></span>d\u2019imposta <span class=\"_ _a\"></span>acquistati <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>tempo <span class=\"_ _a\"></span>(mercato <span class=\"_ _a\"></span>primario <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>secondario) <span class=\"_ _a\"></span>per <span class=\"_ _2\"></span>complessivi <span class=\"_ _2\"></span>44,2<span class=\"_ _567\"> </span>milioni <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>euro, <span class=\"_ _8\"></span>tra <span class=\"_ _1d\"></span>cui <span class=\"_ _8\"></span>l\u2019impossibilit\u00e0 <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>compensazione <span class=\"_ _1d\"></span>degli <span class=\"_ _8\"></span>stessi, <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>quelli <span class=\"_ _8\"></span>che <span class=\"_ _1d\"></span>saranno <span class=\"_ _1d\"></span>i<span class=\"_ _567\"> </span>casi accertati di frodi. In considerazione della posizione assunta dalla giurisprudenza in merito<span class=\"_ _567\"> </span>alla inutilizzabilit\u00e0 del credito d\u2019imposta in ragione di comportamenti che pr<span class=\"_ _2\"></span>escindono dal<span class=\"_ _567\"> </span>cessionario, <span class=\"_ _9\"> </span>degli <span class=\"_ _9\"> </span>elementi <span class=\"_ _9\"> </span>informativi <span class=\"_ _1\"> </span>acquisiti <span class=\"_ _9\"> </span>circa <span class=\"_ _9\"> </span>lo <span class=\"_ _9\"> </span>stato <span class=\"_ _9\"> </span>delle <span class=\"_ _1\"> </span>indagini <span class=\"_ _9\"> </span>delle <span class=\"_ _9\"> </span>Procure,<span class=\"_ _567\"> </span>nonch\u00e9 dell\u2019analisi legale e tecnica condotta, la banca ha ritenuto opportuno mantenere<span class=\"_ _567\"> </span>cautelativamente lo stanziamento complessivo di 31,2 milioni di euro.<span class=\"_ _567\"> </span>I <span class=\"_ _1d\"></span>\u201cCrediti <span class=\"_ _8\"></span>verso <span class=\"_ _24\"></span>l'Erario <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>acconti <span class=\"_ _1d\"></span>versati\u201d <span class=\"_ _1d\"></span>si <span class=\"_ _24\"></span>riferiscono <span class=\"_ _1d\"></span>ad <span class=\"_ _1d\"></span>imposte <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>le <span class=\"_ _24\"></span>quali <span class=\"_ _1d\"></span>sono <span class=\"_ _1d\"></span>stati<span class=\"_ _567\"> </span>effettuati <span class=\"_ _9\"> </span>maggiori <span class=\"_ _9\"> </span>versamenti  in <span class=\"_ _9\"> </span>acconto <span class=\"_ _9\"> </span>rispetto  al <span class=\"_ _9\"> </span>debito <span class=\"_ _9\"> </span>che  risulter\u00e0 <span class=\"_ _9\"> </span>dalle <span class=\"_ _9\"> </span>specifiche<span class=\"_ _567\"> </span>dichiarazioni; in dettaglio riguardano:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsef\">il credito per imposta di bollo assolta in modo virtuale pari a 32.507 migliaia di eur<span class=\"_ _2\"></span>o (22.795<span class=\"_ _567\"> </span></span>migliaia di euro allla fine del pr<span class=\"_ _2\"></span>ecedente esercizio);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws112\">il credito per l'acconto dell'imposta sostitutiva dovuto sul \u201ccapital gain\u201d amministrato pari<span class=\"_ _567\"> </span></span>a 16.389 migliaia di euro, di cui all'art. 2, co. 5, del D.L. 30 novembr<span class=\"_ _2\"></span>e 2013, n. 133 (7.723<span class=\"_ _567\"> </span>migliaia di euro alla fine del pr<span class=\"_ _2\"></span>ecedente esercizio);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsab\">il credito per acconti versati sulle ritenute degli inter<span class=\"_ _2\"></span>essi su depositi e conti correnti per<span class=\"_ _567\"> </span></span>8.298 migliaia di euro (valor<span class=\"_ _2\"></span>e pari a zero alla fine del precedente eser<span class=\"_ _2\"></span>cizio).<span class=\"_ _567\"> </span>del precedente esercizio), e per <span class=\"_ _b\"></span>5.713 migl<span class=\"_ _b\"></span>iaia di <span class=\"_ _b\"></span>euro (4.857 migliaia <span class=\"_ _b\"></span>di euro alla <span class=\"_ _b\"></span>fine del precedente esercizio) <span class=\"_ _b\"></span>relativi agli <span class=\"_ _b\"></span>anticipi <span class=\"_ _8\"></span>sui bonus <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>ingr<span class=\"_ _2\"></span>esso <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>quali \u00e8 <span class=\"_ _b\"></span>stata <span class=\"_ _8\"></span>emessa gi\u00e0 fattura da parte dei consulenti; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">le <span class=\"_ _1\"> </span>fatture <span class=\"_ _1\"> </span>da <span class=\"_ _9\"> </span>emetter<span class=\"_ _2\"></span>e <span class=\"_ _9\"> </span>per <span class=\"_ _1\"> </span>3.049 <span class=\"_ _1\"> </span>migliaia <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>euro <span class=\"_ _1\"> </span>(5.688 <span class=\"_ _9\"> </span>migliaia <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>euro <span class=\"_ _1\"> </span>alla <span class=\"_ _9\"> </span>fine <span class=\"_ _1\"> </span>del </span>precedente eser<span class=\"_ _2\"></span>cizio); <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i cr<span class=\"_ _2\"></span>editi riconducibili <span class=\"_ _2\"></span>ad operazioni <span class=\"_ _2\"></span>di acquisto <span class=\"_ _2\"></span>in divisa <span class=\"_ _2\"></span>estera per <span class=\"_ _2\"></span>2.357 migliaia <span class=\"_ _2\"></span>di eur<span class=\"_ _2\"></span>o (4 </span>migliaia di euro alla fine del pr<span class=\"_ _2\"></span>ecedente esercizio); <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsfa\">crediti verso compagnie assicurative per polizze in attesa di rimborso per 1.108 migliaia di </span>euro (5 migliaia di eur<span class=\"_ _2\"></span>o alla fine del precedente esercizio).<span class=\"_ _567\"> </span>La <span class=\"_ _24\"></span>voce <span class=\"_ _1d\"></span>\u201cPartite <span class=\"_ _24\"> </span>in <span class=\"_ _24\"> </span>corso <span class=\"_ _24\"></span>di <span class=\"_ _24\"></span>lavorazione <span class=\"_ _1d\"></span>e <span class=\"_ _24\"> </span>viaggianti <span class=\"_ _24\"> </span>tra <span class=\"_ _24\"> </span>le <span class=\"_ _24\"></span>filiali\u201d <span class=\"_ _24\"></span>accoglie <span class=\"_ _1d\"></span>poste <span class=\"_ _24\"> </span>relative <span class=\"_ _24\"></span>ad<span class=\"_ _567\"> </span>operazioni <span class=\"_ _77\"> </span>che <span class=\"_ _77\"> </span>generalmente <span class=\"_ _77\"> </span>tr<span class=\"_ _2\"></span>ovano <span class=\"_ _77\"> </span>sistemazione <span class=\"_ _77\"> </span>definitiva <span class=\"_ _77\"> </span>nei <span class=\"_ _77\"> </span>primi <span class=\"_ _30\"> </span>giorni <span class=\"_ _77\"> </span>dell\u2019anno<span class=\"_ _567\"> </span>successivo. Le poste pi\u00f9 significative sono quelle relative a:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws1a1\">recuper<span class=\"_ _2\"></span>o delle commissioni di messa a disposizione fondi dalla clientela per 9.029 migliaia<span class=\"_ _567\"> </span></span>di euro (9.132 migliaia di eur<span class=\"_ _2\"></span>o alla fine del precedente esercizio);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsd1\">conti regolamento delle carte di debito per 3.474 migliaia di eur<span class=\"_ _2\"></span>o (7.858 migliaia di euro<span class=\"_ _567\"> </span></span>alla fine del precedente eser<span class=\"_ _2\"></span>cizio);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">deleghe <span class=\"_ _1d\"></span>F24 <span class=\"_ _1d\"></span>per <span class=\"_ _24\"></span>3.061 <span class=\"_ _1d\"></span>migliaia <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>euro <span class=\"_ _8\"></span>(6.001 <span class=\"_ _24\"></span>migliaia <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>euro <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>fine <span class=\"_ _24\"></span>del <span class=\"_ _1d\"></span>precedente<span class=\"_ _567\"> </span></span>esercizio);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsfe\">regolamento operazioni SDD (addebiti dir<span class=\"_ _2\"></span>etti) per 2.166 migliaia di euro (2.235 migliaia di<span class=\"_ _567\"> </span></span>euro alla fine del pr<span class=\"_ _2\"></span>ecedente esercizio);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws146\">conti regolamento delle imposte di bollo per 1.940 migliaia di eur<span class=\"_ _2\"></span>o (1.817 migliaia di euro<span class=\"_ _567\"> </span></span>alla fine del precedente eser<span class=\"_ _2\"></span>cizio);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">bonifici in attesa <span class=\"_ _2\"></span>di essere r<span class=\"_ _2\"></span>egolati per 695 migliaia di <span class=\"_ _2\"></span>euro (1.215 migliaia <span class=\"_ _2\"></span>di euro alla <span class=\"_ _2\"></span>fine<span class=\"_ _567\"> </span></span>del precedente eser<span class=\"_ _2\"></span>cizio).<span class=\"_ _567\"> </span>Le \u201cSpese incrementative su beni di terzi\u201d sono soggette ad ammortamento annuo in r<span class=\"_ _2\"></span>elazione<span class=\"_ _567\"> </span>al periodo residuo di valenza del contratto d\u2019af<span class=\"_ _2\"></span>fitto.<span class=\"_ _567\"> </span>Alla <span class=\"_ _a\"></span>voce <span class=\"_ _2\"></span>\u201cRatei <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>risconti <span class=\"_ _2\"></span>attivi\u201d <span class=\"_ _a\"></span>trovano <span class=\"_ _a\"></span>evidenza <span class=\"_ _2\"></span>quelle <span class=\"_ _a\"></span>posizioni <span class=\"_ _a\"></span>non <span class=\"_ _2\"></span>riconducibili <span class=\"_ _a\"></span>a <span class=\"_ _2\"></span>specifiche<span class=\"_ _567\"> </span>voci <span class=\"_ _2\"></span>dell\u2019Attivo patrimoniale; <span class=\"_ _a\"></span>la principale <span class=\"_ _a\"></span>componente di <span class=\"_ _a\"></span>questa voce <span class=\"_ _a\"></span>\u00e8 r<span class=\"_ _2\"></span>elativa a <span class=\"_ _a\"></span>risconti attivi<span class=\"_ _567\"> </span>su spese amministrative.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>ra le principali voci che compongono la voce \u201cAltre partite\u201d vi sono:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws2c\">i crediti in attesa di riscossione r<span class=\"_ _2\"></span>elativi ad altre partite per 29.084 migliaia di euro (22.713<span class=\"_ _567\"> </span></span>migliaia <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>euro <span class=\"_ _3\"></span>alla <span class=\"_ _2\"></span>fine <span class=\"_ _a\"></span>del <span class=\"_ _2\"></span>precedente <span class=\"_ _3\"></span>esercizio), <span class=\"_ _a\"></span>riconducibili <span class=\"_ _2\"></span>principalmente <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>crediti <span class=\"_ _a\"></span>per<span class=\"_ _567\"> </span>imposta di bollo su estratti conto, crediti per servizi addebitati alla clientela trimestralmente<span class=\"_ _567\"> </span>e per proventi interbancari;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _a\"></span>crediti <span class=\"_ _a\"></span>nei <span class=\"_ _2\"></span>confronti <span class=\"_ _3\"></span>dei <span class=\"_ _2\"></span>promotori <span class=\"_ _a\"></span>finanziari <span class=\"_ _a\"></span>a <span class=\"_ _2\"></span>titolo <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>bonus <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>ingresso <span class=\"_ _3\"></span>per <span class=\"_ _2\"></span>7.910 <span class=\"_ _a\"></span>migliaia<span class=\"_ _567\"> </span></span>di euro r<span class=\"_ _2\"></span>elativi alla quota maturata ma non ancora erogata (6.899 migliaia di eur<span class=\"_ _2\"></span>o alla fine",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-633": {
   "value": "<div class=\"t m0 h42 ff6 fsa fc0 sc0 ls0 ws0 gsa48\">Sezione 1<span class=\"ff9\"> -</span> <span class=\"ff10\">Passivit\u00e0 finanziarie valutate al costo<span class=\"_ _567\"> </span></span><span class=\"ff10\"> </span></div><div class=\"t m0 h11 ff9 fsa fc0 sc0 ls0 ws0 gsa49\">ammortizzato - voce 10<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ffb fs3 fc2 sc0 ls0 ws0 gsa4a\">1.1 <span class=\"_ _8\"></span>Passivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _1d\"></span>valutate <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>costo <span class=\"_ _1d\"></span>ammortizzato: <span class=\"_ _8\"></span>composizione <span class=\"_ _8\"></span>merceologica <span class=\"_ _8\"></span>dei<span class=\"_ _567\"> </span> </div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gsa4b\">debiti verso banche<span class=\"_ _567\"> </span></div><div class=\"gsa4c\"><table class=\"s w3eb h1f0\" id=\"_437463db-6ba7-47d0-afe1-5d9162580cea\"><tr><td></td><td></td><td class=\"c n x10a0 y41b4 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x10a1 y41b4 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c n x10a2 y41b5 w270 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">VB<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a3 y41b5 w308 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x4fa y41b5 w3ec h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">VB<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a4 y41b5 w3ed h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x304 y3faa w3ee h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia operazioni/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x10a5 y3faa w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a6 y3faa w241 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a7 y3faa w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x10a8 y3faa w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a9 y3faa w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x10aa y3faa w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41b6 w3ef h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Debiti verso banche centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ab y41b6 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ac y41b6 w3f0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ad y41b6 w3f0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ae y41b6 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10af y41b6 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b0 y41b6 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b1 y41b6 w3f2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b2 y41b6 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41b7 w3f3 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Debiti verso banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b3 y41b7 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">795.190<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ac y41b7 w3f0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ad y41b7 w3f0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ae y41b7 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b4 y41b7 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">798.673<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b5 y41b7 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b6 y41b7 w3f2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b7 y41b7 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y41b8 w3f4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 Conti correnti e depositi a vista<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b8 y41b8 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.524<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b9 y41b8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ba y41b8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10bb y41b8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10bc y41b8 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">16.791<span class=\"_ _567\"> </span></div></td><td class=\"c n x10bd y41b8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10be y41b8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10bf y41b8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y41b9 w3f5 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.2 Depositi a scadenza<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c0 y41b9 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c1 y41b9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c2 y41b9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c3 y41b9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c4 y41b9 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">477<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c5 y41b9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c6 y41b9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c7 y41b9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y41ba w3f6 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.3 Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c8 y41ba wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">287.450<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c9 y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ca y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10cb y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10cc y41ba wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">465.525<span class=\"_ _567\"> </span></div></td><td class=\"c n x10cd y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ce y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10cf y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y41bb w3f7 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.3.1 Pronti contr<span class=\"_ _2\"></span>o termine passivi<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d0 y41bb w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">212.953<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d1 y41bb w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d2 y41bb w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d3 y41bb w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d4 y41bb wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">345.170<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d5 y41bb w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d6 y41bb w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d7 y41bb w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y419b w3f8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.3.2 Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d8 y419b w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">74.497<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d9 y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10da y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x775 y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10db y419b wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">120.355<span class=\"_ _567\"> </span></div></td><td class=\"c n x10dc y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10dd y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10de y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x10df h28 y41bc ff9 fs16 fc0 sc0 ls0 ws0\">2.4 Debiti per impegni di riacquisto </td><td class=\"c n x10e0 y41bd w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10e1 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10e2 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10e3 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10e4 y41bd w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10e5 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10e6 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10e7 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x10df h28 y41be ff9 fs16 fc0 sc0 ls0 ws0\">di propri strumenti patrimoniali<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x7ab y3f15 w3f9 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.5 Debiti per leasing<span class=\"_ _567\"> </span></div></td><td class=\"c n x10e8 y3f15 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10e9 y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ea y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10eb y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ec y3f15 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ed y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ee y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ef y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y3f16 w3fa h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.6 Altri debiti<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f0 y3f16 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">501.216<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f1 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f2 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f3 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f4 y3f16 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">315.880<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f5 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f6 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f7 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f8 y3de2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">795.190<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f9 y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10fa y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10fb y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">795.190<span class=\"_ _567\"> </span></div></td><td class=\"c n x10fc y3de2 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">798.673<span class=\"_ _567\"> </span></div></td><td class=\"c n x10fd y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10fe y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ff y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">798.673<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 h1c ff5 fs1 fc0 sc0 ls0 ws0 gsa4d\">Legenda:<span class=\"fff\"> VB= V<span class=\"_ _2\"></span>alore di bilancio, L1= Livello 1, L2= Livello 2, L3= Livello 3<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws8e gsa4f\">Alla voce \u201c2.3.1 Pronti contr<span class=\"_ _2\"></span>o termine passivi\u201d trovano evidenza i contratti di Long T<span class=\"_ _3\"></span>erm Repo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsa6 gsa50\">su parte degli attivi di portafoglio (eligible e non) posti in essere con primarie contr<span class=\"_ _2\"></span>oparti di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsa51\">mercato al fine di ottimizzar<span class=\"_ _2\"></span>e le attivit\u00e0 di funding.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws121 gsa52\">La voce \u201c2.3.2 Altri\u201d espone la passivit\u00e0 relativa al mutuo passivo concesso da JP Mor<span class=\"_ _2\"></span>gan<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsfe gsa53\">Milan Branch nell\u2019ambito dell\u2019operazione di cartolarizzazione Desio SME pari a 67.795 migliaia<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsa54\">di euro.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf3 gsa55\">La voce \u201c2.6 Altri debiti\u201d risulta composta principalmente dal debito verso sottoscrittori Notes<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsb0 gsa56\">Copped\u00e8 correlato all\u2019operazione di cartolarizzazione Copped\u00e8 e Fauno per 500.924 migliaia<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsa57\">di <span class=\"_ _1\"> </span>euro <span class=\"_ _24\"></span>aventi <span class=\"_ _1\"> </span>come <span class=\"_ _1\"> </span>originator <span class=\"_ _1\"> </span>la <span class=\"_ _24\"> </span>controllata <span class=\"_ _1\"> </span>Fides <span class=\"_ _1\"> </span>S.p.A. <span class=\"_ _24\"> </span>(a <span class=\"_ _1\"> </span>fine <span class=\"_ _1\"> </span>esercizio <span class=\"_ _1\"> </span>precedente <span class=\"_ _24\"></span>pari<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1a6 gsa58\">a 315.047 migliaia di euro). Rispetto al comparativo, la variazione \u00e8 riconducibile alla nuova<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsa59\">operazione <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>cartolarizzazione <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>crediti <span class=\"_ _1d\"></span>derivanti <span class=\"_ _1d\"></span>prevalentemente <span class=\"_ _1d\"></span>da <span class=\"_ _24\"></span>finanziamenti <span class=\"_ _1d\"></span>contro<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsa5a\">cessione del quinto rientrante nel perimetro di Copped\u00e8.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ffb fs3 fc2 sc0 ls0 ws0 gsa5b\">1.2 <span class=\"_ _8\"></span>Passivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _1d\"></span>valutate <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>costo <span class=\"_ _1d\"></span>ammortizzato: <span class=\"_ _8\"></span>composizione <span class=\"_ _8\"></span>merceologica <span class=\"_ _8\"></span>dei<span class=\"_ _567\"> </span> </div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gsa5c\">debiti verso clientela<span class=\"_ _567\"> </span></div><div class=\"gsa5d\"><table class=\"s w3fb h1f1\" id=\"_f888e5cc-78ad-40f7-bd73-b48e5a698af0\"><tr><td></td><td></td><td class=\"c n x10a0 y3faa wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x10a1 y3faa wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c n x10a2 y41b6 w270 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">VB<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a3 y41b6 w308 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x4fa y41b6 w3ec h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">VB<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a4 y41b6 w3ed h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x304 y41b7 w3ee h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia operazioni/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1100 y41b7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1101 y41b7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x1102 y41b7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1103 y41b7 w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1104 y41b7 w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x1105 y41b7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4197 w3fc h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1. Conti correnti e depositi a vista<span class=\"_ _567\"> </span></div></td><td class=\"c n x1106 y4197 wb6 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10.594.820<span class=\"_ _567\"> </span></div></td><td class=\"c n x1107 y4197 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1108 y4197 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1109 y4197 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x110a y4197 wb6 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10.126.755<span class=\"_ _567\"> </span></div></td><td class=\"c n x110b y4197 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x47c y4197 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x110c y4197 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4198 w2da h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2. Depositi a scadenza<span class=\"_ _567\"> </span></div></td><td class=\"c n x110d y4198 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">787.705<span class=\"_ _567\"> </span></div></td><td class=\"c n x110e y4198 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x110f y4198 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1110 y4198 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1111 y4198 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">852.818<span class=\"_ _567\"> </span></div></td><td class=\"c n x1112 y4198 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1113 y4198 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1114 y4198 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41ba w287 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3. Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x1115 y41ba w17e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.804.635<span class=\"_ _567\"> </span></div></td><td class=\"c n x1116 y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1117 y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1118 y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1119 y41ba wb3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.950.313<span class=\"_ _567\"> </span></div></td><td class=\"c n x111a y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x111b y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x111c y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y419a w3fd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.1 Pronti contr<span class=\"_ _2\"></span>o termine passivi<span class=\"_ _567\"> </span></div></td><td class=\"c n x111d y419a w17e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.032.741<span class=\"_ _567\"> </span></div></td><td class=\"c n x111e y419a w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x111f y419a w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1120 y419a w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1121 y419a we2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.207.009<span class=\"_ _567\"> </span></div></td><td class=\"c n x1122 y419a w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1123 y419a w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1124 y419a w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y419b w289 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.2 Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x1125 y419b w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">771.894<span class=\"_ _567\"> </span></div></td><td class=\"c n x1126 y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1127 y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1128 y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1129 y419b wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">743.304<span class=\"_ _567\"> </span></div></td><td class=\"c n x112a y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x112b y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x112c y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y41bf ff9 fs16 fc0 sc0 ls0 ws0\">4. Debiti per impegni di riacquisto </td><td class=\"c n x10e0 y41bd w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x112d y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x112e y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x112f y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1130 y41bd w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1131 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1132 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1133 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y41c0 ff9 fs16 fc0 sc0 ls0 ws0\">di propri strumenti patrimoniali<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y3f15 w3fe h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5. Debiti per leasing<span class=\"_ _567\"> </span></div></td><td class=\"c n x1134 y3f15 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">54.113<span class=\"_ _567\"> </span></div></td><td class=\"c n x1135 y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1136 y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1137 y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1138 y3f15 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">58.315<span class=\"_ _567\"> </span></div></td><td class=\"c n x1139 y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x113a y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x113b y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f16 w3ff h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">6. Altri debiti<span class=\"_ _567\"> </span></div></td><td class=\"c n x113c y3f16 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">275.348<span class=\"_ _567\"> </span></div></td><td class=\"c n x113d y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x113e y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x113f y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1140 y3f16 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">292.456<span class=\"_ _567\"> </span></div></td><td class=\"c n x1141 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1142 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1143 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1144 y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.516.621<span class=\"_ _567\"> </span></div></td><td class=\"c n x1145 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1146 y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1147 y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.516.621<span class=\"_ _567\"> </span></div></td><td class=\"c n x1148 y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.280.657<span class=\"_ _567\"> </span></div></td><td class=\"c n x1149 y3de2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x114a y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x114b y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.280.657<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 h1c ff5 fs1 fc0 sc0 ls0 ws0 gsa5e\">Legenda:<span class=\"fff\"> VB= V<span class=\"_ _2\"></span>alore di bilancio, L1= Livello 1, L2= Livello 2, L3= Livello 3<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1a gs6e3\">La voce \"3.2 Finanziamenti: Altri\" \u00e8 rilevato l'importo dei mutui passivi in essere con Cassa<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws252 gs6e4\">Depositi e Prestiti, che \"par<span class=\"_ _2\"></span>eggiano\" l'importo dei mutui alla clientela concessi per la<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsa60\">ricostruzione <span class=\"_ _b\"></span>a <span class=\"_ _8\"></span>seguito <span class=\"_ _8\"></span>degli <span class=\"_ _b\"></span>eventi <span class=\"_ _8\"></span>sismici <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>2009 <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>Abruzzo; <span class=\"_ _8\"></span>risulta <span class=\"_ _b\"></span>al<span class=\"_ _b\"></span>tres\u00ec <span class=\"_ _b\"></span>rilevata <span class=\"_ _8\"></span>la <span class=\"_ _b\"></span>linea<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs6e5\">di <span class=\"_ _1d\"></span>finanziamento <span class=\"_ _1d\"></span>concessa <span class=\"_ _24\"></span>da <span class=\"_ _1d\"></span>Cassa <span class=\"_ _1d\"></span>Depositi <span class=\"_ _24\"></span>e <span class=\"_ _1d\"></span>Prestiti <span class=\"_ _1d\"></span>al <span class=\"_ _1d\"></span>Banco <span class=\"_ _1d\"></span>a <span class=\"_ _24\"></span>fronte <span class=\"_ _8\"></span>di <span class=\"_ _24\"></span>finanziamenti <span class=\"_ _1d\"></span>al<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsa61\">segmento retail, PMI e MID-CAP<span class=\"_ _78\"></span>. In particolare:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsa62\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws47\">423 milioni di euro (362 milioni di eur<span class=\"_ _2\"></span>o nel periodo di confronto) relativo al segmento r<span class=\"_ _2\"></span>etail;<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsa63\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws107\">349 milioni di euro (382 milioni di eur<span class=\"_ _2\"></span>o nel periodo di confronto) relativo al segmento<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws107\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsa64\">corporate (PMI e MID-CAP).<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws82 gsa65\">Alla voce \u201c5. Debiti per leasing\u201d sono rilevate, in applicazione del principio IFRS16, le passivit\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws14b gsa66\">connesse ai debiti per leasing (c.d. \u201cLease Liability\u201d), consistenti nel valore attuale dei pagamenti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsa67\">che, alla data di valutazione, devono essere ancora corrisposti al locator<span class=\"_ _2\"></span>e.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsa68\">Le principali poste della voce \u201c6. Altri debiti\u201d riguardano:<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs6ee\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsd6\">gli assegni circolari per 33.949 migliaia di eur<span class=\"_ _2\"></span>o e gli assegni di traenza per 540 migliaia<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wsd6\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsa69\">di <span class=\"_ _b\"></span>euro (a <span class=\"_ _b\"></span>fine <span class=\"_ _b\"></span>esercizio precedente <span class=\"_ _b\"></span>rispettivamente <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>34.540 <span class=\"_ _b\"></span>migliaia <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>euro gli <span class=\"_ _b\"></span>assegni<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsa6a\">circolari e 540 migliaia di eur<span class=\"_ _2\"></span>o gli assegni di traenza);<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsa6b\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws9c\">debito verso sottoscrittori Notes Copped\u00e8 correlato all\u2019operazione di cartolarizzazione<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws9c\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsa6c\">Copped\u00e8 <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>152.487 <span class=\"_ _b\"></span>migliaia <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>euro <span class=\"_ _b\"></span>avente <span class=\"_ _b\"></span>come <span class=\"_ _b\"></span>originator <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>controllata <span class=\"_ _b\"></span>Fides <span class=\"_ _b\"></span>(a <span class=\"_ _b\"></span>fine<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsa6d\">esercizio pr<span class=\"_ _2\"></span>ecedente pari a 199.202 migliaia di euro);<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsa6e\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws305\">debito verso sottoscrittori Notes Senior e Mezzanine correlato all\u2019operazione di<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws305\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsa6f\">cartolarizzazione <span class=\"_ _24\"></span>Rainbow <span class=\"_ _24\"> </span>per <span class=\"_ _24\"> </span>46.124 <span class=\"_ _24\"> </span>migliaia <span class=\"_ _1\"> </span>di <span class=\"_ _24\"></span>euro <span class=\"_ _1d\"></span>(a <span class=\"_ _1\"> </span>fine <span class=\"_ _24\"></span>esercizio <span class=\"_ _24\"></span>precedente <span class=\"_ _1d\"></span>pari<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws128 gsa70\">a 55.297 migliaia di euro) avente come originator la ex contr<span class=\"_ _2\"></span>ollata Dynamica Retail (ora<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsa71\">incorporata in Fides S.p.A.).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws8e gs6f8\">Al 31 dicembre 2025 tale voce include inoltr<span class=\"_ _2\"></span>e il debito per la componente di marginazione sui<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1ff gsa72\">derivati in Clearing (Eurex) al variar<span class=\"_ _2\"></span>e del NPV del portafoglio dei derivati in essere per 31.590<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs6fa\">migliaia di euro.<span class=\"_ _567\"> </span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-737": {
   "value": "1.1 <span class=\"_ _8\"></span>Passivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _1d\"></span>valutate <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>costo <span class=\"_ _1d\"></span>ammortizzato: <span class=\"_ _8\"></span>composizione <span class=\"_ _8\"></span>merceologica <span class=\"_ _8\"></span>dei<span class=\"_ _567\"> </span>debiti verso banche<span class=\"_ _567\"> </span><table class=\"s w3eb h1f0\" id=\"_437463db-6ba7-47d0-afe1-5d9162580cea\"><tr><td></td><td></td><td class=\"c n x10a0 y41b4 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x10a1 y41b4 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c n x10a2 y41b5 w270 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">VB<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a3 y41b5 w308 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x4fa y41b5 w3ec h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">VB<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a4 y41b5 w3ed h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x304 y3faa w3ee h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia operazioni/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x10a5 y3faa w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a6 y3faa w241 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a7 y3faa w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x10a8 y3faa w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a9 y3faa w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x10aa y3faa w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41b6 w3ef h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Debiti verso banche centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ab y41b6 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ac y41b6 w3f0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ad y41b6 w3f0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ae y41b6 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10af y41b6 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b0 y41b6 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b1 y41b6 w3f2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b2 y41b6 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41b7 w3f3 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Debiti verso banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b3 y41b7 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">795.190<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ac y41b7 w3f0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ad y41b7 w3f0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ae y41b7 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b4 y41b7 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">798.673<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b5 y41b7 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b6 y41b7 w3f2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b7 y41b7 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y41b8 w3f4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 Conti correnti e depositi a vista<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b8 y41b8 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.524<span class=\"_ _567\"> </span></div></td><td class=\"c n x10b9 y41b8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ba y41b8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10bb y41b8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10bc y41b8 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">16.791<span class=\"_ _567\"> </span></div></td><td class=\"c n x10bd y41b8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10be y41b8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10bf y41b8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y41b9 w3f5 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.2 Depositi a scadenza<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c0 y41b9 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c1 y41b9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c2 y41b9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c3 y41b9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c4 y41b9 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">477<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c5 y41b9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c6 y41b9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c7 y41b9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y41ba w3f6 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.3 Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c8 y41ba wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">287.450<span class=\"_ _567\"> </span></div></td><td class=\"c n x10c9 y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ca y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10cb y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10cc y41ba wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">465.525<span class=\"_ _567\"> </span></div></td><td class=\"c n x10cd y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ce y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10cf y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y41bb w3f7 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.3.1 Pronti contr<span class=\"_ _2\"></span>o termine passivi<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d0 y41bb w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">212.953<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d1 y41bb w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d2 y41bb w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d3 y41bb w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d4 y41bb wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">345.170<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d5 y41bb w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d6 y41bb w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d7 y41bb w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y419b w3f8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.3.2 Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d8 y419b w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">74.497<span class=\"_ _567\"> </span></div></td><td class=\"c n x10d9 y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10da y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x775 y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10db y419b wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">120.355<span class=\"_ _567\"> </span></div></td><td class=\"c n x10dc y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10dd y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10de y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x10df h28 y41bc ff9 fs16 fc0 sc0 ls0 ws0\">2.4 Debiti per impegni di riacquisto </td><td class=\"c n x10e0 y41bd w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10e1 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10e2 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10e3 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10e4 y41bd w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10e5 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10e6 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10e7 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x10df h28 y41be ff9 fs16 fc0 sc0 ls0 ws0\">di propri strumenti patrimoniali<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x7ab y3f15 w3f9 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.5 Debiti per leasing<span class=\"_ _567\"> </span></div></td><td class=\"c n x10e8 y3f15 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10e9 y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ea y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10eb y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ec y3f15 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ed y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ee y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ef y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y3f16 w3fa h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.6 Altri debiti<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f0 y3f16 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">501.216<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f1 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f2 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f3 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f4 y3f16 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">315.880<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f5 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f6 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f7 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f8 y3de2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">795.190<span class=\"_ _567\"> </span></div></td><td class=\"c n x10f9 y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10fa y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10fb y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">795.190<span class=\"_ _567\"> </span></div></td><td class=\"c n x10fc y3de2 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">798.673<span class=\"_ _567\"> </span></div></td><td class=\"c n x10fd y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10fe y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x10ff y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">798.673<span class=\"_ _567\"> </span></div></td></tr></table>Legenda:<span class=\"fff\"> VB= V<span class=\"_ _2\"></span>alore di bilancio, L1= Livello 1, L2= Livello 2, L3= Livello 3<span class=\"_ _567\"> </span></span>Alla voce \u201c2.3.1 Pronti contr<span class=\"_ _2\"></span>o termine passivi\u201d trovano evidenza i contratti di Long T<span class=\"_ _3\"></span>erm Repo<span class=\"_ _567\"> </span> su parte degli attivi di portafoglio (eligible e non) posti in essere con primarie contr<span class=\"_ _2\"></span>oparti di<span class=\"_ _567\"> </span> mercato al fine di ottimizzar<span class=\"_ _2\"></span>e le attivit\u00e0 di funding.<span class=\"_ _567\"> </span>La voce \u201c2.3.2 Altri\u201d espone la passivit\u00e0 relativa al mutuo passivo concesso da JP Mor<span class=\"_ _2\"></span>gan<span class=\"_ _567\"> </span> Milan Branch nell\u2019ambito dell\u2019operazione di cartolarizzazione Desio SME pari a 67.795 migliaia<span class=\"_ _567\"> </span> di euro.<span class=\"_ _567\"> </span>La voce \u201c2.6 Altri debiti\u201d risulta composta principalmente dal debito verso sottoscrittori Notes<span class=\"_ _567\"> </span> Copped\u00e8 correlato all\u2019operazione di cartolarizzazione Copped\u00e8 e Fauno per 500.924 migliaia<span class=\"_ _567\"> </span> di <span class=\"_ _1\"> </span>euro <span class=\"_ _24\"></span>aventi <span class=\"_ _1\"> </span>come <span class=\"_ _1\"> </span>originator <span class=\"_ _1\"> </span>la <span class=\"_ _24\"> </span>controllata <span class=\"_ _1\"> </span>Fides <span class=\"_ _1\"> </span>S.p.A. <span class=\"_ _24\"> </span>(a <span class=\"_ _1\"> </span>fine <span class=\"_ _1\"> </span>esercizio <span class=\"_ _1\"> </span>precedente <span class=\"_ _24\"></span>pari<span class=\"_ _567\"> </span> a 315.047 migliaia di euro). Rispetto al comparativo, la variazione \u00e8 riconducibile alla nuova<span class=\"_ _567\"> </span> operazione <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>cartolarizzazione <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>crediti <span class=\"_ _1d\"></span>derivanti <span class=\"_ _1d\"></span>prevalentemente <span class=\"_ _1d\"></span>da <span class=\"_ _24\"></span>finanziamenti <span class=\"_ _1d\"></span>contro<span class=\"_ _567\"> </span> cessione del quinto rientrante nel perimetro di Copped\u00e8.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepositsFromBanksExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-724": {
   "value": "1.2 <span class=\"_ _8\"></span>Passivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _1d\"></span>valutate <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>costo <span class=\"_ _1d\"></span>ammortizzato: <span class=\"_ _8\"></span>composizione <span class=\"_ _8\"></span>merceologica <span class=\"_ _8\"></span>dei<span class=\"_ _567\"> </span>debiti verso clientela<span class=\"_ _567\"> </span><table class=\"s w3fb h1f1\" id=\"_f888e5cc-78ad-40f7-bd73-b48e5a698af0\"><tr><td></td><td></td><td class=\"c n x10a0 y3faa wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x10a1 y3faa wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c n x10a2 y41b6 w270 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">VB<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a3 y41b6 w308 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x4fa y41b6 w3ec h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">VB<span class=\"_ _567\"> </span></div></td><td class=\"c n x10a4 y41b6 w3ed h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x304 y41b7 w3ee h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia operazioni/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1100 y41b7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1101 y41b7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x1102 y41b7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1103 y41b7 w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1104 y41b7 w272 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x1105 y41b7 w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4197 w3fc h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1. Conti correnti e depositi a vista<span class=\"_ _567\"> </span></div></td><td class=\"c n x1106 y4197 wb6 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10.594.820<span class=\"_ _567\"> </span></div></td><td class=\"c n x1107 y4197 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1108 y4197 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1109 y4197 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x110a y4197 wb6 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10.126.755<span class=\"_ _567\"> </span></div></td><td class=\"c n x110b y4197 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x47c y4197 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x110c y4197 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4198 w2da h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2. Depositi a scadenza<span class=\"_ _567\"> </span></div></td><td class=\"c n x110d y4198 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">787.705<span class=\"_ _567\"> </span></div></td><td class=\"c n x110e y4198 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x110f y4198 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1110 y4198 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1111 y4198 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">852.818<span class=\"_ _567\"> </span></div></td><td class=\"c n x1112 y4198 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1113 y4198 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1114 y4198 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41ba w287 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3. Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x1115 y41ba w17e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.804.635<span class=\"_ _567\"> </span></div></td><td class=\"c n x1116 y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1117 y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1118 y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1119 y41ba wb3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.950.313<span class=\"_ _567\"> </span></div></td><td class=\"c n x111a y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x111b y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x111c y41ba w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y419a w3fd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.1 Pronti contr<span class=\"_ _2\"></span>o termine passivi<span class=\"_ _567\"> </span></div></td><td class=\"c n x111d y419a w17e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.032.741<span class=\"_ _567\"> </span></div></td><td class=\"c n x111e y419a w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x111f y419a w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1120 y419a w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1121 y419a we2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.207.009<span class=\"_ _567\"> </span></div></td><td class=\"c n x1122 y419a w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1123 y419a w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1124 y419a w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y419b w289 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.2 Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x1125 y419b w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">771.894<span class=\"_ _567\"> </span></div></td><td class=\"c n x1126 y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1127 y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1128 y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1129 y419b wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">743.304<span class=\"_ _567\"> </span></div></td><td class=\"c n x112a y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x112b y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x112c y419b w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y41bf ff9 fs16 fc0 sc0 ls0 ws0\">4. Debiti per impegni di riacquisto </td><td class=\"c n x10e0 y41bd w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x112d y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x112e y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x112f y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1130 y41bd w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1131 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1132 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1133 y41bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y41c0 ff9 fs16 fc0 sc0 ls0 ws0\">di propri strumenti patrimoniali<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y3f15 w3fe h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5. Debiti per leasing<span class=\"_ _567\"> </span></div></td><td class=\"c n x1134 y3f15 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">54.113<span class=\"_ _567\"> </span></div></td><td class=\"c n x1135 y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1136 y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1137 y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1138 y3f15 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">58.315<span class=\"_ _567\"> </span></div></td><td class=\"c n x1139 y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x113a y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x113b y3f15 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f16 w3ff h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">6. Altri debiti<span class=\"_ _567\"> </span></div></td><td class=\"c n x113c y3f16 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">275.348<span class=\"_ _567\"> </span></div></td><td class=\"c n x113d y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x113e y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x113f y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1140 y3f16 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">292.456<span class=\"_ _567\"> </span></div></td><td class=\"c n x1141 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1142 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1143 y3f16 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1144 y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.516.621<span class=\"_ _567\"> </span></div></td><td class=\"c n x1145 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1146 y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1147 y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.516.621<span class=\"_ _567\"> </span></div></td><td class=\"c n x1148 y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.280.657<span class=\"_ _567\"> </span></div></td><td class=\"c n x1149 y3de2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x114a y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x114b y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.280.657<span class=\"_ _567\"> </span></div></td></tr></table>Legenda:<span class=\"fff\"> VB= V<span class=\"_ _2\"></span>alore di bilancio, L1= Livello 1, L2= Livello 2, L3= Livello 3<span class=\"_ _567\"> </span></span>La voce \"3.2 Finanziamenti: Altri\" \u00e8 rilevato l'importo dei mutui passivi in essere con Cassa<span class=\"_ _567\"> </span>Depositi e Prestiti, che \"par<span class=\"_ _2\"></span>eggiano\" l'importo dei mutui alla clientela concessi per la<span class=\"_ _567\"> </span>ricostruzione <span class=\"_ _b\"></span>a <span class=\"_ _8\"></span>seguito <span class=\"_ _8\"></span>degli <span class=\"_ _b\"></span>eventi <span class=\"_ _8\"></span>sismici <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>2009 <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>Abruzzo; <span class=\"_ _8\"></span>risulta <span class=\"_ _b\"></span>al<span class=\"_ _b\"></span>tres\u00ec <span class=\"_ _b\"></span>rilevata <span class=\"_ _8\"></span>la <span class=\"_ _b\"></span>linea<span class=\"_ _567\"> </span>di <span class=\"_ _1d\"></span>finanziamento <span class=\"_ _1d\"></span>concessa <span class=\"_ _24\"></span>da <span class=\"_ _1d\"></span>Cassa <span class=\"_ _1d\"></span>Depositi <span class=\"_ _24\"></span>e <span class=\"_ _1d\"></span>Prestiti <span class=\"_ _1d\"></span>al <span class=\"_ _1d\"></span>Banco <span class=\"_ _1d\"></span>a <span class=\"_ _24\"></span>fronte <span class=\"_ _8\"></span>di <span class=\"_ _24\"></span>finanziamenti <span class=\"_ _1d\"></span>al<span class=\"_ _567\"> </span>segmento retail, PMI e MID-CAP<span class=\"_ _78\"></span>. In particolare:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws47\">423 milioni di euro (362 milioni di eur<span class=\"_ _2\"></span>o nel periodo di confronto) relativo al segmento r<span class=\"_ _2\"></span>etail;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws107\">349 milioni di euro (382 milioni di eur<span class=\"_ _2\"></span>o nel periodo di confronto) relativo al segmento<span class=\"_ _567\"> </span></span>corporate (PMI e MID-CAP).<span class=\"_ _567\"> </span>Alla voce \u201c5. Debiti per leasing\u201d sono rilevate, in applicazione del principio IFRS16, le passivit\u00e0<span class=\"_ _567\"> </span>connesse ai debiti per leasing (c.d. \u201cLease Liability\u201d), consistenti nel valore attuale dei pagamenti<span class=\"_ _567\"> </span>che, alla data di valutazione, devono essere ancora corrisposti al locator<span class=\"_ _2\"></span>e.<span class=\"_ _567\"> </span>Le principali poste della voce \u201c6. Altri debiti\u201d riguardano:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsd6\">gli assegni circolari per 33.949 migliaia di eur<span class=\"_ _2\"></span>o e gli assegni di traenza per 540 migliaia<span class=\"_ _567\"> </span></span>di <span class=\"_ _b\"></span>euro (a <span class=\"_ _b\"></span>fine <span class=\"_ _b\"></span>esercizio precedente <span class=\"_ _b\"></span>rispettivamente <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>34.540 <span class=\"_ _b\"></span>migliaia <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>euro gli <span class=\"_ _b\"></span>assegni<span class=\"_ _567\"> </span>circolari e 540 migliaia di eur<span class=\"_ _2\"></span>o gli assegni di traenza);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws9c\">debito verso sottoscrittori Notes Copped\u00e8 correlato all\u2019operazione di cartolarizzazione<span class=\"_ _567\"> </span></span>Copped\u00e8 <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>152.487 <span class=\"_ _b\"></span>migliaia <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>euro <span class=\"_ _b\"></span>avente <span class=\"_ _b\"></span>come <span class=\"_ _b\"></span>originator <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>controllata <span class=\"_ _b\"></span>Fides <span class=\"_ _b\"></span>(a <span class=\"_ _b\"></span>fine<span class=\"_ _567\"> </span>esercizio pr<span class=\"_ _2\"></span>ecedente pari a 199.202 migliaia di euro);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws305\">debito verso sottoscrittori Notes Senior e Mezzanine correlato all\u2019operazione di<span class=\"_ _567\"> </span></span>cartolarizzazione <span class=\"_ _24\"></span>Rainbow <span class=\"_ _24\"> </span>per <span class=\"_ _24\"> </span>46.124 <span class=\"_ _24\"> </span>migliaia <span class=\"_ _1\"> </span>di <span class=\"_ _24\"></span>euro <span class=\"_ _1d\"></span>(a <span class=\"_ _1\"> </span>fine <span class=\"_ _24\"></span>esercizio <span class=\"_ _24\"></span>precedente <span class=\"_ _1d\"></span>pari<span class=\"_ _567\"> </span>a 55.297 migliaia di euro) avente come originator la ex contr<span class=\"_ _2\"></span>ollata Dynamica Retail (ora<span class=\"_ _567\"> </span>incorporata in Fides S.p.A.).<span class=\"_ _567\"> </span>Al 31 dicembre 2025 tale voce include inoltr<span class=\"_ _2\"></span>e il debito per la componente di marginazione sui<span class=\"_ _567\"> </span>derivati in Clearing (Eurex) al variar<span class=\"_ _2\"></span>e del NPV del portafoglio dei derivati in essere per 31.590<span class=\"_ _567\"> </span>migliaia di euro.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepositsFromCustomersExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-770": {
   "value": "1.4 Dettaglio dei debiti/titoli subordinati<span class=\"_ _567\"> </span>In data 3 luglio 2023, Banco di Desio e della Brianza S.p.A. ha sottoscritto, con la capogruppo<span class=\"_ _567\"> </span>finanziaria  Brianza <span class=\"_ _30\"> </span>Unione  di <span class=\"_ _30\"> </span>Luigi  Gavazzi  e <span class=\"_ _30\"> </span>Stefano  Lado <span class=\"_ _30\"> </span>S.A.p.A.,  un <span class=\"_ _30\"> </span>accor<span class=\"_ _2\"></span>do <span class=\"_ _30\"> </span>per  la<span class=\"_ _567\"> </span>sottoscrizione <span class=\"_ _24\"></span>da <span class=\"_ _24\"></span>parte <span class=\"_ _24\"></span>di <span class=\"_ _24\"> </span>quest\u2019ultima <span class=\"_ _24\"> </span>di <span class=\"_ _24\"> </span>un <span class=\"_ _24\"> </span>Bond <span class=\"_ _24\"> </span>Tier <span class=\"_ _24\"> </span>2 <span class=\"_ _24\"> </span>Subordinato <span class=\"_ _24\"> </span>10Y <span class=\"_ _24\"> </span>non <span class=\"_ _24\"> </span>call <span class=\"_ _24\"> </span>5Y <span class=\"_ _24\"> </span>per<span class=\"_ _567\"> </span>un importo pari a 60 milioni di euro. L<span class=\"_ _3\"></span>\u2019emissione del Bond Tier 2 Subordinato da parte di<span class=\"_ _567\"> </span>Banco Desio \u00e8 stato contestuale all\u2019emissione, da parte di Brianza Unione, di un prestito<span class=\"_ _567\"> </span>obbligazionario nella forma di private placement con le medesime caratteristiche, interamente<span class=\"_ _567\"> </span>sottoscritto da investitori professionali.<span class=\"_ _567\"> </span>Nel corso del periodo non \u00e8 stato emesso alcun prestito obbligazionario subor<span class=\"_ _2\"></span>dinato.<span class=\"_ _567\"> </span><table class=\"s w407 h1f3\" id=\"_a29a4b95-027a-492d-92f1-ad3eaa2c8401\"><tr><td class=\"c n x304 y41c8 w408 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Prestiti Obbligazionari<span class=\"_ _567\"> </span></div></td><td class=\"c n x1182 y41c8 w409 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Data di emissione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1183 y41c8 w40a h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Data di scadenza<span class=\"_ _567\"> </span></div></td><td class=\"c n x1184 y41c8 w40b h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Divisa<span class=\"_ _567\"> </span></div></td><td class=\"c n x1185 y41c8 w40c h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _a\"></span>asso<span class=\"_ _567\"> </span></div></td><td class=\"c n x1186 y41c8 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x1187 y41c8 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41c9 w40d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Codice ISIN IT0005554644<span class=\"_ _567\"> </span></div></td><td class=\"c n x1188 y41c9 w40e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">06.07.2023<span class=\"_ _567\"> </span></div></td><td class=\"c n x1189 y41c9 wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">06.07.2033<span class=\"_ _567\"> </span></div></td><td class=\"c n x118a y41c9 w40f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">EUR<span class=\"_ _567\"> </span></div></td><td class=\"c n x118b y41c9 w410 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">TF<span class=\"_ _567\"> </span></div></td><td class=\"c n x118c y41c9 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">62.653<span class=\"_ _567\"> </span></div></td><td class=\"c n x118d y41c9 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">62.602<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x118e y3de0 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">62.653<span class=\"_ _567\"> </span></div></td><td class=\"c n x118f y3de0 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">62.602<span class=\"_ _567\"> </span></div></td></tr></table>2.2 Dettaglio delle \u201cPassivit\u00e0 finanziarie di negoziazione\u201d:<span class=\"_ _567\"> </span>passivit\u00e0 subordinate<span class=\"_ _567\"> </span>Alla data di riferimento non sono presenti passivit\u00e0 finanziarie di negoziazione subor<span class=\"_ _2\"></span>dinate.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSubordinatedLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-725": {
   "value": "Sezione 2 <span class=\"ff9\">-</span> <span class=\"ff10\">Passivit\u00e0 finanziarie di negoziazione - voce 20<span class=\"_ _567\"> </span></span>2.1 Passivit\u00e0 finanziarie di negoziazione: composizione merceologica<span class=\"_ _567\"> </span><table class=\"s w411 h1f4\" id=\"_13ea7142-8f7c-43c3-bf57-d8ef53861027\"><tr><td></td><td></td><td></td><td class=\"c n x10a0 y41ca wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x1190 y41ca wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c n x86d y41cb w412 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">VN<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1191 y41cb w308 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1192 y41cb w413 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue *<span class=\"_ _567\"> </span></div></td><td class=\"c n x1193 y41cb w414 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">VN<span class=\"_ _567\"> </span></div></td><td class=\"c n x1194 y41cb w3ed h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x1195 y41cb w415 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fair Value *<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41cc w3ee h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia operazioni/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1196 y41cc w241 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1197 y41cc w241 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x1198 y41cc w241 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x1199 y41cc w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L1<span class=\"_ _567\"> </span></div></td><td class=\"c n x119a y41cc w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L2<span class=\"_ _567\"> </span></div></td><td class=\"c n x119b y41cc w242 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">L3<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"t m0 x547 h27 y41cd ff6 fs16 fc0 sc0 ls0 ws0\">A. Passivit\u00e0 per cassa<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y40f6 w416 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Debiti verso banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x119c y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x119d y40f6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x119e y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x119f y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a0 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a1 y40f6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a2 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a3 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a4 y40f6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a5 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fa4 w417 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Debiti verso clientela<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a6 y3fa4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a7 y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a8 y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11a9 y3fa4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11aa y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ab y3fa4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ac y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ad y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ae y3fa4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11af y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fa5 w282 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3. Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b0 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b1 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b2 y3fa5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b3 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b4 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b5 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b6 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b7 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b8 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b9 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fa6 w418 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.1 Obbligazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ba y3fa6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11bb y3fa6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11bc y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11bd y3fa6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11be y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11bf y3fa6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c0 y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c1 y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c2 y3fa6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c3 y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fa7 w419 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.1.1 Strutturate<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c4 y3fa7 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c5 y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c6 y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c7 y3fa7 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c8 y3fa7 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x11c9 y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ca y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11cb y3fa7 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11cc y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11cd y3fa7 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fa8 w41a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.1.2 Altre obbligazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ce y3fa8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11cf y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d0 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d1 y3fa8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d2 y3fa8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d3 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d4 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d5 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x778 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d6 y3fa8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y40f8 w41b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.2 Altri titoli<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d7 y40f8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d8 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11d9 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11da y40f8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11db y40f8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11dc y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11dd y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11de y40f8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11df y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e0 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fab w41c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.2.1 Strutturati<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e1 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e2 y3fab w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e3 y3fab w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e4 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e5 y3fab w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e6 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e7 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e8 y3fab w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e9 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ea y3fab w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fac w3f8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.2.2 Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x11eb y3fac w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ec y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ed y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ee y3fac w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ef y3fac w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f0 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f1 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f2 y3fac w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f3 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f4 y3fac w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c x304 y41cf w41d h1f5\"><div class=\"t m0 x2a1 h27 y41ce ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale A<span class=\"_ _567\"> </span></div><div class=\"t m0 x11f5 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. Strumenti derivati<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f6 y3fad w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f7 y3fad w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f8 y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f9 y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11fa y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11fb y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11fc y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11fd y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11fe y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11ff y3fad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3faf w28b h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">1. Derivati finanziari<span class=\"_ _567\"> </span></div></td><td class=\"c n x1200 y3faf w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1201 y3faf w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1202 y3faf w195 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">467<span class=\"_ _567\"> </span></div></td><td class=\"c n x1203 y3faf w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.017<span class=\"_ _567\"> </span></div></td><td class=\"c n x1204 y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1205 y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1206 y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1207 y3faf wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">689<span class=\"_ _567\"> </span></div></td><td class=\"c n x1208 y3faf wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x849 y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fb0 w41e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 Di negoziazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1209 y3fb0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x120a y3fb0 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x120b y3fb0 w195 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">467<span class=\"_ _567\"> </span></div></td><td class=\"c n x120c y3fb0 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.017<span class=\"_ _567\"> </span></div></td><td class=\"c n x120d y3fb0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x120e y3fb0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x120f y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1210 y3fb0 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">689<span class=\"_ _567\"> </span></div></td><td class=\"c n x1211 y3fb0 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x1212 y3fb0 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fb1 w41f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.2 Connessi con la fair value option<span class=\"_ _567\"> </span></div></td><td class=\"c n x1213 y3fb1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e2 y3fb1 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e3 y3fb1 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e4 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e5 y3fb1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1214 y3fb1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1215 y3fb1 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1216 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1217 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1218 y3fb1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fb2 w289 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.3 Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x1219 y3fb2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x121a y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x121b y3fb2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x121c y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x121d y3fb2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x121e y3fb2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x121f y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1220 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1221 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1222 y3fb2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fb3 w290 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2. Derivati creditizi<span class=\"_ _567\"> </span></div></td><td class=\"c n x1223 y3fb3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1224 y3fb3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1225 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1226 y3fb3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1227 y3fb3 w103 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0<span class=\"_ _567\"> </span></div></td><td class=\"c n x1228 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1229 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x122a y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11fe y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x761 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fb4 w41e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 Di negoziazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1209 y3fb4 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x120a y3fb4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x122b y3fb4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x122c y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x122d y3fb4 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x122e y3fb4 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x122f y3fb4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1230 y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1231 y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1232 y3fb4 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fb5 w41f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.2 Connessi con la fair value option<span class=\"_ _567\"> </span></div></td><td class=\"c n x1213 y3fb5 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e2 y3fb5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e3 y3fb5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e4 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11e5 y3fb5 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1214 y3fb5 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1215 y3fb5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1216 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1217 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1218 y3fb5 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fc9 w289 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.3 Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x1219 y3fc9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x121a y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x121b y3fc9 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x121c y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x121d y3fc9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x121e y3fc9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x121f y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1220 y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1221 y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1222 y3fc9 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fb7 w3b5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale B<span class=\"_ _567\"> </span></div></td><td class=\"c n x1233 y3fb7 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1234 y3fb7 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1235 y3fb7 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">467<span class=\"_ _567\"> </span></div></td><td class=\"c n x1236 y3fb7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.017<span class=\"_ _567\"> </span></div></td><td class=\"c n x1237 y3fb7 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1238 y3fb7 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1239 y3fb7 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x123a y3fb7 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">689<span class=\"_ _567\"> </span></div></td><td class=\"c n x123b y3fb7 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x123c y3fb7 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w293 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x123d y3de2 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x123e y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x123f y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">467<span class=\"_ _567\"> </span></div></td><td class=\"c n x1240 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.017<span class=\"_ _567\"> </span></div></td><td class=\"c n x1241 y3de2 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1242 y3de2 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1243 y3de2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1244 y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">689<span class=\"_ _567\"> </span></div></td><td class=\"c n x1245 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x1246 y3de2 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr></table>Legenda:<span class=\"fff\"> VN = V<span class=\"_ _2\"></span>alore nominale o nozionale, L1= Livello 1, L2= Livello 2, L3= Livello 3<span class=\"_ _567\"> </span></span>Fair V<span class=\"_ _2\"></span>alue* = Fair value calcolato escludendo le variazioni di valore dovute al cambiamento del merito creditizio dell\u2019emittente rispetto alla data di emissione<span class=\"_ _567\"> </span>La <span class=\"_ _9\"> </span>voce <span class=\"_ _1\"> </span>20 <span class=\"_ _9\"> </span>\u201cPassivit\u00e0 <span class=\"_ _9\"> </span>finanziarie <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>negoziazione\u201d <span class=\"_ _1\"> </span>si <span class=\"_ _9\"> </span>riferisce <span class=\"_ _9\"> </span>sostanzialmente <span class=\"_ _9\"> </span>al <span class=\"_ _1\"> </span>fair <span class=\"_ _9\"> </span>value<span class=\"_ _567\"> </span> negativo <span class=\"_ _8\"></span>degli <span class=\"_ _8\"></span>strumenti <span class=\"_ _8\"></span>finanziari <span class=\"_ _8\"></span>derivati <span class=\"_ _8\"></span>oggetto <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>discontinuing, <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>cui <span class=\"_ _b\"></span>si <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>interrotta <span class=\"_ _8\"></span>la<span class=\"_ _567\"> </span> relazione di copertura, e al fair value dei contratti swap e outright che sono oggetto di natural<span class=\"_ _567\"> </span> hedge.<span class=\"_ _567\"> </span>2.2 Dettaglio delle \u201cPassivit\u00e0 finanziarie di negoziazione\u201d:<span class=\"_ _567\"> </span> passivit\u00e0 subordinate<span class=\"_ _567\"> </span>Alla data di riferimento non sono presenti passivit\u00e0 finanziarie di negoziazione subor<span class=\"_ _2\"></span>dinate.<span class=\"_ _567\"> </span>2.3 Dettaglio delle \u201cPassivit\u00e0 finanziarie di negoziazione\u201d: debiti strutturati<span class=\"_ _567\"> </span>Alla <span class=\"_ _8\"></span>data <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>riferimento <span class=\"_ _1d\"></span>non <span class=\"_ _8\"></span>sono <span class=\"_ _1d\"></span>presenti, <span class=\"_ _8\"></span>tra <span class=\"_ _8\"></span>le <span class=\"_ _1d\"></span>passivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>negoziazione, <span class=\"_ _1d\"></span>debiti<span class=\"_ _567\"> </span> strutturati.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialLiabilitiesHeldForTradingExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-668": {
   "value": "Sezione 8<span class=\"ff9\"> - Altr<span class=\"_ _2\"></span>e passivit\u00e0 - voce 80<span class=\"_ _567\"> </span></span>8.1 Altre passivit\u00e0: composizione<span class=\"_ _567\"> </span><table class=\"s w425 h1ee\" id=\"_86a286ab-54f3-4169-87b3-ff1c1073dec7\"><tr><td></td><td class=\"c n x1289 y40ff wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x128a y40ff wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41d7 w426 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Debiti verso l'Erario<span class=\"_ _567\"> </span></div></td><td class=\"c n x128b y41d7 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">14.546<span class=\"_ _567\"> </span></div></td><td class=\"c n x128c y41d7 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">673<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41d8 w427 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Importi da versare all'Erario per conto T<span class=\"_ _3\"></span>erzi<span class=\"_ _567\"> </span></div></td><td class=\"c n x128d y41d8 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">38.290<span class=\"_ _567\"> </span></div></td><td class=\"c n x128e y41d8 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">48.145<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4193 w428 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Contributi previdenziali da riversar<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></div></td><td class=\"c n x128f y4193 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.332<span class=\"_ _567\"> </span></div></td><td class=\"c n x1290 y4193 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.266<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fa8 w429 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Azionisti conto dividendi<span class=\"_ _567\"> </span></div></td><td class=\"c n x1291 y3fa8 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">42<span class=\"_ _567\"> </span></div></td><td class=\"c n x1292 y3fa8 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">34<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41d9 w42a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Fornitori<span class=\"_ _567\"> </span></div></td><td class=\"c n x1293 y41d9 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">28.704<span class=\"_ _567\"> </span></div></td><td class=\"c n x1294 y41d9 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">34.735<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41da w42b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Somme a disposizione della clientela<span class=\"_ _567\"> </span></div></td><td class=\"c n x1295 y41da wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.041<span class=\"_ _567\"> </span></div></td><td class=\"c n x1296 y41da wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.666<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41db w42c h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>ersamenti a fronte disposizione su ef<span class=\"_ _2\"></span>fetti<span class=\"_ _567\"> </span></div></td><td class=\"c n x1297 y41db w16c h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">95<span class=\"_ _567\"> </span></div></td><td class=\"c n x1298 y41db w16c h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">55<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41dc w42d h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>ersamenti anticipati su crediti a scader<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></div></td><td class=\"c n x1299 y41dc w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.738<span class=\"_ _567\"> </span></div></td><td class=\"c n x129a y41dc w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.320<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y41dd ff9 fs16 fc0 sc0 ls0 ws0\">Partite in corso di lavorazione e partite viaggianti </td><td class=\"c n x129b y41de wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">18.058<span class=\"_ _567\"> </span></div></td><td class=\"c n x129c y41de wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">15.570<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y41df ff9 fs16 fc0 sc0 ls0 ws0\">con le Filiali<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x304 y41e0 w42e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Scarti valute su operazioni di portafoglio<span class=\"_ _567\"> </span></div></td><td class=\"c n x129d y41e0 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">145.316<span class=\"_ _567\"> </span></div></td><td class=\"c n x129e y41e0 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">140.340<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41e1 w42f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Debiti verso il personale<span class=\"_ _567\"> </span></div></td><td class=\"c n x129f y41e1 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.332<span class=\"_ _567\"> </span></div></td><td class=\"c n x12a0 y41e1 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.543<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41e2 w430 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Creditori diversi<span class=\"_ _567\"> </span></div></td><td class=\"c n x12a1 y41e2 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">85.193<span class=\"_ _567\"> </span></div></td><td class=\"c n x12a2 y41e2 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">101.780<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41e3 w431 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Ratei e risconti passivi<span class=\"_ _567\"> </span></div></td><td class=\"c n x12a3 y41e3 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">32.397<span class=\"_ _567\"> </span></div></td><td class=\"c n x12a4 y41e3 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">16.842<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x12a5 y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">390.084<span class=\"_ _567\"> </span></div></td><td class=\"c n x12a6 y3de2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">384.969<span class=\"_ _567\"> </span></div></td></tr></table><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs35a\">La voce \u201cDebiti <span class=\"_ _b\"></span>verso l\u2019Erario\u201d <span class=\"_ _b\"></span>accoglie alla <span class=\"_ _b\"></span>fine del periodo <span class=\"_ _b\"></span>di riferimento <span class=\"_ _b\"></span>la passivit\u00e0 <span class=\"_ _b\"></span>relativa<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs35b\">al <span class=\"_ _b\"></span>contributo <span class=\"_ _b\"></span>straordinario <span class=\"_ _b\"></span>volontario <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>12.842 <span class=\"_ _b\"></span>migliaia <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>euro <span class=\"_ _b\"></span>iscritto <span class=\"_ _8\"></span>in base <span class=\"_ _8\"></span>alla <span class=\"_ _b\"></span>specifica<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws55 gs35c\">accounting policy illustrata nella precedente \u201cParta A \u2013 Politiche Contabili, A.1 Parte Generale,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs35d\">Sezione <span class=\"_ _9\"> </span>5 <span class=\"_ _9\"> </span>\u2013 <span class=\"_ _1\"> </span>Altri <span class=\"_ _9\"> </span>Aspetti, <span class=\"_ _9\"> </span>Altri <span class=\"_ _9\"> </span>Aspetti <span class=\"_ _9\"> </span>rilevanti <span class=\"_ _1\"> </span>ai <span class=\"_ _9\"> </span>fini <span class=\"_ _9\"> </span>delle <span class=\"_ _9\"> </span>politiche <span class=\"_ _9\"> </span>contabili <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>Gruppo,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsaa8\">T<span class=\"_ _3\"></span>rattamento contabile del contributo straordinario volontario ex legge 199/2025\u201d.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws9 gs35f\">La voce \u201cImporti da versare all\u2019Erario per conto di terzi\u201d accoglie principalmente poste r<span class=\"_ _2\"></span>elative<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsb8 gsaa9\">a Deleghe F24 da riversare per conto della clientela e somme da versar<span class=\"_ _2\"></span>e all\u2019Erario relative a<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs360\">ritenute operate dal Banco.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws215 gs361\">Le \u201cPartite in corso di lavorazione e le partite viaggianti con le Filiali\u201d sono poste che generalmente<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs362\">trovano <span class=\"_ _2\"></span>sistemazione definitiva nei primi <span class=\"_ _2\"></span>giorni del periodo successivo. <span class=\"_ _2\"></span>Le principali tra queste<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs363\">poste sono quelle relative:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsaaa\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws238\">incassi relativi ad operazioni di factoring da clientela per 5.716 migliaia di eur<span class=\"_ _2\"></span>o (4.627<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws238\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsaab\">migliaia di euro alla fine dell\u2019eser<span class=\"_ _2\"></span>cizio precedente);<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsaac\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws136\">sistemazioni delle rate incassate relative ai mutui ceduti a Desio OBG e SME per 2.768<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws136\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsaad\">migliaia di euro (2.808 migliaia alla fine dell\u2019eser<span class=\"_ _2\"></span>cizio precedente);<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsaae\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">a bonifici <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>lavorazione <span class=\"_ _b\"></span>per complessivi <span class=\"_ _b\"></span>1.783 <span class=\"_ _b\"></span>migliaia <span class=\"_ _b\"></span>di euro (1.489 <span class=\"_ _b\"></span>migliaia <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>euro alla<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs36a\">fine dell\u2019esercizio pr<span class=\"_ _2\"></span>ecedente);<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsaaf\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws1b4\">a poste relative alla piattaforma di gestione di tesor<span class=\"_ _2\"></span>eria accentrata presso Banca d\u2019Italia<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws1b4\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2a gsab0\">per la gestione della compensazione delle eccedenze/necessit\u00e0 di contante per 1.791<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs36d\">migliaia di euro;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsab1\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">disposizioni <span class=\"_ _9\"> </span>canale  CBILL <span class=\"_ _9\"> </span>per <span class=\"_ _9\"> </span>1.020  migliaia <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>euro <span class=\"_ _9\"> </span>(1.277  migliaia <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>euro <span class=\"_ _9\"> </span>alla  fine<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs370\">dell\u2019esercizio pr<span class=\"_ _2\"></span>ecedente).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws307 gs371\">L<span class=\"_ _a\"></span>\u2019ammontare della voce \u201cScarti valute su operazioni di portafoglio\u201d \u00e8 il risultato della<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs372\">compensazione di partite illiquide dare e partite illiquide avere a fronte di diverse tipologie di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs373\">operazioni <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>hanno <span class=\"_ _a\"></span>interessato <span class=\"_ _3\"></span>sia <span class=\"_ _a\"></span>i <span class=\"_ _a\"></span>conti <span class=\"_ _2\"></span>della <span class=\"_ _a\"></span>clientela <span class=\"_ _a\"></span>sia <span class=\"_ _a\"></span>quelli <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>banche <span class=\"_ _a\"></span>corrispondenti.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws59 gs374\">Nella voce \u201cDebiti verso il personale\u201d sono compresi i debiti r<span class=\"_ _2\"></span>elativi ai costi di esodazione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs375\">del personale per complessive 328 migliaia <span class=\"_ _b\"></span>di euro (620 migliaia di euro alla fine dell\u2019esercizio<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws128 gs376\">precedente) e la valorizzazione delle ferie e festivit\u00e0 non godute complessivamente per 869<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs377\">migliaia di euro (780 migliaia di eur<span class=\"_ _2\"></span>o alla fine dell\u2019esercizio precedente).<span class=\"_ _567\"> </span></div>Le principali poste che compongono la voce \u201cCreditori diversi\u201d riguar<span class=\"_ _2\"></span>dano:  <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _2\"></span>bonifici <span class=\"_ _a\"></span>da r<span class=\"_ _2\"></span>egolare <span class=\"_ _a\"></span>in <span class=\"_ _2\"></span>Stanza <span class=\"_ _2\"></span>Compensazione <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>uscita <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>favore <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>correntisti <span class=\"_ _a\"></span>di altri <span class=\"_ _a\"></span>istituti </span>di <span class=\"_ _8\"></span>credito <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>complessivi <span class=\"_ _8\"></span>66.441 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>(81.325 <span class=\"_ _b\"></span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>fine <span class=\"_ _8\"></span>dello scorso esercizio); <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsee\">partite in attesa di regolamento con contr<span class=\"_ _2\"></span>oparti estere per 3.390 migliaia di euro (1.566 </span>migliaia di euro alla fine del pr<span class=\"_ _2\"></span>ecedente esercizio).<span class=\"_ _567\"> </span>La variazione della voce \u201cRatei e Risconti passivi\u201d \u00e8 riconducibile alla contabilizzazione del risconto passivo della cash compensation pagata al Banco in sede di closing dei derivati IRS di microcopertura <span class=\"_ _3\"></span>dei <span class=\"_ _2\"></span>titoli <span class=\"_ _a\"></span>del <span class=\"_ _2\"></span>portafoglio <span class=\"_ _a\"></span>HTC <span class=\"_ _a\"></span>venduti <span class=\"_ _2\"></span>su <span class=\"_ _a\"></span>piattaforma <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>clearing <span class=\"_ _a\"></span>Eurex; <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>saldo <span class=\"_ _2\"></span>al 31 dicembr<span class=\"_ _2\"></span>e 2025 <span class=\"_ _2\"></span>ammonta a <span class=\"_ _2\"></span>14.908 migliaia (valor<span class=\"_ _2\"></span>e a <span class=\"_ _2\"></span>zero <span class=\"_ _2\"></span>alla fine <span class=\"_ _2\"></span>del precedente <span class=\"_ _2\"></span>esercizio).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-775": {
   "value": "Sezione 8<span class=\"ff9\"> - Altr<span class=\"_ _2\"></span>e passivit\u00e0 - voce 80<span class=\"_ _567\"> </span></span>8.1 Altre passivit\u00e0: composizione<span class=\"_ _567\"> </span><table class=\"s w425 h1ee\" id=\"_86a286ab-54f3-4169-87b3-ff1c1073dec7\"><tr><td></td><td class=\"c n x1289 y40ff wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x128a y40ff wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41d7 w426 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Debiti verso l'Erario<span class=\"_ _567\"> </span></div></td><td class=\"c n x128b y41d7 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">14.546<span class=\"_ _567\"> </span></div></td><td class=\"c n x128c y41d7 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">673<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41d8 w427 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Importi da versare all'Erario per conto T<span class=\"_ _3\"></span>erzi<span class=\"_ _567\"> </span></div></td><td class=\"c n x128d y41d8 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">38.290<span class=\"_ _567\"> </span></div></td><td class=\"c n x128e y41d8 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">48.145<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4193 w428 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Contributi previdenziali da riversar<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></div></td><td class=\"c n x128f y4193 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.332<span class=\"_ _567\"> </span></div></td><td class=\"c n x1290 y4193 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.266<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fa8 w429 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Azionisti conto dividendi<span class=\"_ _567\"> </span></div></td><td class=\"c n x1291 y3fa8 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">42<span class=\"_ _567\"> </span></div></td><td class=\"c n x1292 y3fa8 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">34<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41d9 w42a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Fornitori<span class=\"_ _567\"> </span></div></td><td class=\"c n x1293 y41d9 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">28.704<span class=\"_ _567\"> </span></div></td><td class=\"c n x1294 y41d9 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">34.735<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41da w42b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Somme a disposizione della clientela<span class=\"_ _567\"> </span></div></td><td class=\"c n x1295 y41da wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.041<span class=\"_ _567\"> </span></div></td><td class=\"c n x1296 y41da wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.666<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41db w42c h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>ersamenti a fronte disposizione su ef<span class=\"_ _2\"></span>fetti<span class=\"_ _567\"> </span></div></td><td class=\"c n x1297 y41db w16c h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">95<span class=\"_ _567\"> </span></div></td><td class=\"c n x1298 y41db w16c h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">55<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41dc w42d h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>ersamenti anticipati su crediti a scader<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></div></td><td class=\"c n x1299 y41dc w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.738<span class=\"_ _567\"> </span></div></td><td class=\"c n x129a y41dc w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.320<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y41dd ff9 fs16 fc0 sc0 ls0 ws0\">Partite in corso di lavorazione e partite viaggianti </td><td class=\"c n x129b y41de wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">18.058<span class=\"_ _567\"> </span></div></td><td class=\"c n x129c y41de wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">15.570<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y41df ff9 fs16 fc0 sc0 ls0 ws0\">con le Filiali<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x304 y41e0 w42e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Scarti valute su operazioni di portafoglio<span class=\"_ _567\"> </span></div></td><td class=\"c n x129d y41e0 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">145.316<span class=\"_ _567\"> </span></div></td><td class=\"c n x129e y41e0 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">140.340<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41e1 w42f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Debiti verso il personale<span class=\"_ _567\"> </span></div></td><td class=\"c n x129f y41e1 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.332<span class=\"_ _567\"> </span></div></td><td class=\"c n x12a0 y41e1 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.543<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41e2 w430 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Creditori diversi<span class=\"_ _567\"> </span></div></td><td class=\"c n x12a1 y41e2 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">85.193<span class=\"_ _567\"> </span></div></td><td class=\"c n x12a2 y41e2 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">101.780<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41e3 w431 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Ratei e risconti passivi<span class=\"_ _567\"> </span></div></td><td class=\"c n x12a3 y41e3 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">32.397<span class=\"_ _567\"> </span></div></td><td class=\"c n x12a4 y41e3 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">16.842<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x12a5 y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">390.084<span class=\"_ _567\"> </span></div></td><td class=\"c n x12a6 y3de2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">384.969<span class=\"_ _567\"> </span></div></td></tr></table>La voce \u201cDebiti <span class=\"_ _b\"></span>verso l\u2019Erario\u201d <span class=\"_ _b\"></span>accoglie alla <span class=\"_ _b\"></span>fine del periodo <span class=\"_ _b\"></span>di riferimento <span class=\"_ _b\"></span>la passivit\u00e0 <span class=\"_ _b\"></span>relativa<span class=\"_ _567\"> </span>al <span class=\"_ _b\"></span>contributo <span class=\"_ _b\"></span>straordinario <span class=\"_ _b\"></span>volontario <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>12.842 <span class=\"_ _b\"></span>migliaia <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>euro <span class=\"_ _b\"></span>iscritto <span class=\"_ _8\"></span>in base <span class=\"_ _8\"></span>alla <span class=\"_ _b\"></span>specifica<span class=\"_ _567\"> </span>accounting policy illustrata nella precedente \u201cParta A \u2013 Politiche Contabili, A.1 Parte Generale,<span class=\"_ _567\"> </span>Sezione <span class=\"_ _9\"> </span>5 <span class=\"_ _9\"> </span>\u2013 <span class=\"_ _1\"> </span>Altri <span class=\"_ _9\"> </span>Aspetti, <span class=\"_ _9\"> </span>Altri <span class=\"_ _9\"> </span>Aspetti <span class=\"_ _9\"> </span>rilevanti <span class=\"_ _1\"> </span>ai <span class=\"_ _9\"> </span>fini <span class=\"_ _9\"> </span>delle <span class=\"_ _9\"> </span>politiche <span class=\"_ _9\"> </span>contabili <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>Gruppo,<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>rattamento contabile del contributo straordinario volontario ex legge 199/2025\u201d.<span class=\"_ _567\"> </span>La voce \u201cImporti da versare all\u2019Erario per conto di terzi\u201d accoglie principalmente poste r<span class=\"_ _2\"></span>elative<span class=\"_ _567\"> </span>a Deleghe F24 da riversare per conto della clientela e somme da versar<span class=\"_ _2\"></span>e all\u2019Erario relative a<span class=\"_ _567\"> </span>ritenute operate dal Banco.<span class=\"_ _567\"> </span>Le \u201cPartite in corso di lavorazione e le partite viaggianti con le Filiali\u201d sono poste che generalmente<span class=\"_ _567\"> </span>trovano <span class=\"_ _2\"></span>sistemazione definitiva nei primi <span class=\"_ _2\"></span>giorni del periodo successivo. <span class=\"_ _2\"></span>Le principali tra queste<span class=\"_ _567\"> </span>poste sono quelle relative:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws238\">incassi relativi ad operazioni di factoring da clientela per 5.716 migliaia di eur<span class=\"_ _2\"></span>o (4.627<span class=\"_ _567\"> </span></span>migliaia di euro alla fine dell\u2019eser<span class=\"_ _2\"></span>cizio precedente);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws136\">sistemazioni delle rate incassate relative ai mutui ceduti a Desio OBG e SME per 2.768<span class=\"_ _567\"> </span></span>migliaia di euro (2.808 migliaia alla fine dell\u2019eser<span class=\"_ _2\"></span>cizio precedente);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">a bonifici <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>lavorazione <span class=\"_ _b\"></span>per complessivi <span class=\"_ _b\"></span>1.783 <span class=\"_ _b\"></span>migliaia <span class=\"_ _b\"></span>di euro (1.489 <span class=\"_ _b\"></span>migliaia <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>euro alla<span class=\"_ _567\"> </span></span>fine dell\u2019esercizio pr<span class=\"_ _2\"></span>ecedente);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws1b4\">a poste relative alla piattaforma di gestione di tesor<span class=\"_ _2\"></span>eria accentrata presso Banca d\u2019Italia<span class=\"_ _567\"> </span></span>per la gestione della compensazione delle eccedenze/necessit\u00e0 di contante per 1.791<span class=\"_ _567\"> </span>migliaia di euro;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">disposizioni <span class=\"_ _9\"> </span>canale  CBILL <span class=\"_ _9\"> </span>per <span class=\"_ _9\"> </span>1.020  migliaia <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>euro <span class=\"_ _9\"> </span>(1.277  migliaia <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>euro <span class=\"_ _9\"> </span>alla  fine<span class=\"_ _567\"> </span></span>dell\u2019esercizio pr<span class=\"_ _2\"></span>ecedente).<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019ammontare della voce \u201cScarti valute su operazioni di portafoglio\u201d \u00e8 il risultato della<span class=\"_ _567\"> </span>compensazione di partite illiquide dare e partite illiquide avere a fronte di diverse tipologie di<span class=\"_ _567\"> </span>operazioni <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>hanno <span class=\"_ _a\"></span>interessato <span class=\"_ _3\"></span>sia <span class=\"_ _a\"></span>i <span class=\"_ _a\"></span>conti <span class=\"_ _2\"></span>della <span class=\"_ _a\"></span>clientela <span class=\"_ _a\"></span>sia <span class=\"_ _a\"></span>quelli <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>banche <span class=\"_ _a\"></span>corrispondenti.<span class=\"_ _567\"> </span>Nella voce \u201cDebiti verso il personale\u201d sono compresi i debiti r<span class=\"_ _2\"></span>elativi ai costi di esodazione<span class=\"_ _567\"> </span>del personale per complessive 328 migliaia <span class=\"_ _b\"></span>di euro (620 migliaia di euro alla fine dell\u2019esercizio<span class=\"_ _567\"> </span>precedente) e la valorizzazione delle ferie e festivit\u00e0 non godute complessivamente per 869<span class=\"_ _567\"> </span>migliaia di euro (780 migliaia di eur<span class=\"_ _2\"></span>o alla fine dell\u2019esercizio precedente).<span class=\"_ _567\"> </span>Le principali poste che compongono la voce \u201cCreditori diversi\u201d riguar<span class=\"_ _2\"></span>dano:  <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">i <span class=\"_ _2\"></span>bonifici <span class=\"_ _a\"></span>da r<span class=\"_ _2\"></span>egolare <span class=\"_ _a\"></span>in <span class=\"_ _2\"></span>Stanza <span class=\"_ _2\"></span>Compensazione <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>uscita <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>favore <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>correntisti <span class=\"_ _a\"></span>di altri <span class=\"_ _a\"></span>istituti </span>di <span class=\"_ _8\"></span>credito <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>complessivi <span class=\"_ _8\"></span>66.441 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>(81.325 <span class=\"_ _b\"></span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>fine <span class=\"_ _8\"></span>dello scorso esercizio); <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsee\">partite in attesa di regolamento con contr<span class=\"_ _2\"></span>oparti estere per 3.390 migliaia di euro (1.566 </span>migliaia di euro alla fine del pr<span class=\"_ _2\"></span>ecedente esercizio).<span class=\"_ _567\"> </span>La variazione della voce \u201cRatei e Risconti passivi\u201d \u00e8 riconducibile alla contabilizzazione del risconto passivo della cash compensation pagata al Banco in sede di closing dei derivati IRS di microcopertura <span class=\"_ _3\"></span>dei <span class=\"_ _2\"></span>titoli <span class=\"_ _a\"></span>del <span class=\"_ _2\"></span>portafoglio <span class=\"_ _a\"></span>HTC <span class=\"_ _a\"></span>venduti <span class=\"_ _2\"></span>su <span class=\"_ _a\"></span>piattaforma <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>clearing <span class=\"_ _a\"></span>Eurex; <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>saldo <span class=\"_ _2\"></span>al 31 dicembr<span class=\"_ _2\"></span>e 2025 <span class=\"_ _2\"></span>ammonta a <span class=\"_ _2\"></span>14.908 migliaia (valor<span class=\"_ _2\"></span>e a <span class=\"_ _2\"></span>zero <span class=\"_ _2\"></span>alla fine <span class=\"_ _2\"></span>del precedente <span class=\"_ _2\"></span>esercizio).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-2": {
   "value": "Sezione 9 <span class=\"ff9\">-</span> <span class=\"ff10\">T<span class=\"_ _7d\"></span>rattamento di fine rapporto del personale - </span>voce 90<span class=\"_ _567\"> </span>9.1 T<span class=\"_ _3\"></span>rattamento di fine rapporto del personale: variazioni annue<span class=\"_ _567\"> </span><table class=\"s w425 h1f7\" id=\"_12bbc067-5a93-413f-a1a2-0e8780c10230\"><tr><td></td><td class=\"c n x1289 y41e4 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x128a y41e4 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41e5 w324 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A. Esistenze iniziali<span class=\"_ _567\"> </span></div></td><td class=\"c n x12a7 y41e5 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">19.646<span class=\"_ _567\"> </span></div></td><td class=\"c n x12a8 y41e5 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">19.364<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41e6 w325 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. Aumenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x12a9 y41e6 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">689<span class=\"_ _567\"> </span></div></td><td class=\"c n x90b y41e6 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.820<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fb0 w432 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">B.1 Accantonamento dell'esercizio<span class=\"_ _567\"> </span></div></td><td class=\"c n x12aa y3fb0 w195 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">686<span class=\"_ _567\"> </span></div></td><td class=\"c n x12ab y3fb0 w195 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">703<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y419a w329 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">B.2 Altre variazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x12ac y419a w103 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n x12ad y419a w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.117<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y413a w32a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">C. Diminuzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x12ae y413a w19b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(7.480)<span class=\"_ _567\"> </span></div></td><td class=\"c n x12af y413a w433 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(1.538)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fb4 w434 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.1 Liquidazioni effettuate<span class=\"_ _567\"> </span></div></td><td class=\"c n x12b0 y3fb4 w435 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(994)<span class=\"_ _567\"> </span></div></td><td class=\"c n x12b1 y3fb4 w435 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(708)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y41e7 w35d h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.2 Altre variazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x12b2 y41e7 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(6.486)<span class=\"_ _567\"> </span></div></td><td class=\"c n x12b3 y41e7 w435 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(830)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4006 w32f h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">D. Rimanenze finali<span class=\"_ _567\"> </span></div></td><td class=\"c n x12b4 y4006 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">12.855<span class=\"_ _567\"> </span></div></td><td class=\"c n x12b5 y4006 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">19.646<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x12b6 y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">12.855<span class=\"_ _567\"> </span></div></td><td class=\"c n x12b7 y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">19.646<span class=\"_ _567\"> </span></div></td></tr></table>In applicazione dei principi contabili internazionali il fondo T<span class=\"_ _3\"></span>rattamento di Fine Rapporto del personale <span class=\"_ _9\"> </span>\u00e8 <span class=\"_ _1\"> </span>classificato <span class=\"_ _9\"> </span>come <span class=\"_ _9\"> </span>fondo <span class=\"_ _1\"> </span>a <span class=\"_ _9\"> </span>prestazione <span class=\"_ _1\"> </span>definita, <span class=\"_ _9\"> </span>soggetto <span class=\"_ _9\"> </span>quindi <span class=\"_ _1\"> </span>a <span class=\"_ _9\"> </span>valutazione attuariale, le cui ipotesi utilizzate sono esplicitate nel paragrafo successivo.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019accantonamento dell\u2019esercizio non <span class=\"_ _2\"></span>comprende le quote dir<span class=\"_ _2\"></span>ettamente versate dal Gruppo, in funzione delle scelte espresse dai dipendenti, a forme di pr<span class=\"_ _2\"></span>evidenza complementare oppure al Fondo tesoreria gestito dir<span class=\"_ _2\"></span>ettamente dall\u2019INPS. Il costo di tali scelte, che per l\u2019esercizio ammonta a 15.623 migliaia di euro (11.417 migliaia di eur<span class=\"_ _2\"></span>o lo scorso anno), \u00e8 rilevato tra le Spese del personale alla sottovoce \u201cg) versamenti ai fondi di previdenza complementar<span class=\"_ _2\"></span>e esterni: a contribuzione definita\u201d.<span class=\"_ _567\"> </span>Nelle voci \u201cB.2 Altre variazioni\u201d e \u201cC.2 Altr<span class=\"_ _2\"></span>e variazioni\u201d \u00e8 rilevato l\u2019effetto (positivo o negativo) dell\u2019attualizzazione del fondo TFR civilistico. Si evidenzia, inoltre, che il saldo della voce \u201cC.2 Altre <span class=\"_ _3\"></span>variazioni\u201d <span class=\"_ _2\"></span>accoglie <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>movimentazione <span class=\"_ _2\"></span>in <span class=\"_ _a\"></span>uscita <span class=\"_ _a\"></span>delle <span class=\"_ _2\"></span>quote <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>TFR <span class=\"_ _2\"></span>(pari <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>6.157 <span class=\"_ _2\"></span>migliaia <span class=\"_ _a\"></span>di euro nel periodo di riferimento contr<span class=\"_ _2\"></span>o 700 migliaia di euro nel periodo di confronto), maturate entro il 31 dicembr<span class=\"_ _2\"></span>e 2006 e rimaste accantonate in azienda, dei dipendenti che su base volontaria <span class=\"_ _2\"></span>hanno <span class=\"_ _2\"></span>optato per <span class=\"_ _a\"></span>il trasferimento <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>tali <span class=\"_ _2\"></span>quote al <span class=\"_ _a\"></span>Fondo di <span class=\"_ _2\"></span>Previdenza <span class=\"_ _a\"></span>integrativa nel corso dell\u2019esercizio.<span class=\"_ _567\"> </span>Il debito maturato a <span class=\"_ _2\"></span>fine esercizio secondo <span class=\"_ _2\"></span>la norma civilistica per il personale <span class=\"_ _2\"></span>in essere pr<span class=\"_ _2\"></span>esso il Gruppo ammonta a 13.439 migliaia di euro.<span class=\"_ _567\"> </span>9.2 Altre informazioni<span class=\"_ _567\"> </span>Le ipotesi attuariali utilizzate dall\u2019 attuario indipendente per la determinazione delle passivit\u00e0 alla data di riferimento di bilancio sono le seguenti:<span class=\"_ _567\"> </span>Ipotesi demografiche <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">per <span class=\"_ _9\"> </span>le <span class=\"_ _9\"> </span>probabilit\u00e0 <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>morte <span class=\"_ _9\"> </span>quelle <span class=\"_ _9\"> </span>determinate <span class=\"_ _9\"> </span>dalla <span class=\"_ _9\"> </span>Ragioneria <span class=\"_ _9\"> </span>Generale <span class=\"_ _9\"> </span>dello <span class=\"_ _9\"> </span>Stato </span>denominate RG48, distinte per sesso; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">per <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>probabilit\u00e0 <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>inabilit\u00e0 <span class=\"_ _b\"></span>quelle, <span class=\"_ _b\"></span>distinte <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>sesso, <span class=\"_ _b\"></span>adottate <span class=\"_ _8\"></span>nel <span class=\"_ _b\"></span>modello <span class=\"_ _b\"></span>INPS <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>le </span>proiezioni al 2010. T<span class=\"_ _7d\"></span>ali probabilit\u00e0 sono state costruite partendo dalla distribuzione per et\u00e0 e <span class=\"_ _2\"></span>sesso <span class=\"_ _2\"></span>delle pensioni <span class=\"_ _a\"></span>vigenti al <span class=\"_ _a\"></span>1\u00b0 gennaio <span class=\"_ _a\"></span>1987 con <span class=\"_ _a\"></span>decorrenza <span class=\"_ _2\"></span>1984, <span class=\"_ _2\"></span>1985, 1986 <span class=\"_ _a\"></span>relative al personale del ramo credito; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws4f\">per l\u2019epoca di pensionamento per il generico attivo si \u00e8 supposto il raggiungimento del </span>primo dei requisiti pensionabili validi per l\u2019Assicurazione Generale Obbligatoria;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsc2\">per le probabilit\u00e0 di uscita dall\u2019attivit\u00e0 lavorativa per cause diverse dalla morte, in base a </span>statistiche <span class=\"_ _8\"></span>interne, <span class=\"_ _1d\"></span>sono <span class=\"_ _8\"></span>state <span class=\"_ _1d\"></span>considerate <span class=\"_ _1d\"></span>delle <span class=\"_ _8\"></span>frequenze <span class=\"_ _8\"></span>annue <span class=\"_ _1d\"></span>del <span class=\"_ _8\"></span>2,50%; <span class=\"_ _1d\"></span>si <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _8\"></span>tenuto altres\u00ec conto del piano di esuberi pr<span class=\"_ _2\"></span>evisto dal Banco; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">per le probabilit\u00e0 di anticipazione si \u00e8 supposto un valor<span class=\"_ _2\"></span>e anno per anno pari al 4,00%;<span class=\"_ _567\"> </span></span>Ipotesi economiche \u2013 finanziarie<span class=\"_ _567\"> </span>Le valutazioni tecniche sono state effettuate sulla base delle seguenti ipotesi: <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">tasso tecnico di attualizzazione 3,38%</span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">tasso annuo di inflazione 2,00%</span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">tasso annuo aumento retribuzioni complessivo 3,00%</span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">tasso annuo incremento TFR 3,00%.<span class=\"_ _567\"> </span></span>In merito al tasso di attualizzazione, \u00e8 stato preso come riferimento per la valorizzazione di detto parametro l\u2019indice iBoxx Eur<span class=\"_ _2\"></span>ozone Corporates AA 7 \u2013 10, alla prima data disponibile.<span class=\"_ _567\"> </span>La seguente tabella rappresenta l\u2019analisi di sensitivit\u00e0 della passivit\u00e0 iscritta al variar<span class=\"_ _2\"></span>e delle ipotesi economico-finanziarie:<span class=\"_ _567\"> </span><table class=\"s w43d h1f9\" id=\"_75a5a710-a22d-4686-8c42-1a4bcded42a6\"><tr><td></td><td class=\"t m0 x12ca h27 y41ef ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>ariazione positiva </td><td class=\"t m0 x12cb h27 y41ef ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>ariazione negativa </td></tr><tr><td></td><td class=\"t m0 x12cc h27 y41f0 ff6 fs16 fc0 sc0 ls0 ws0\">parametro (+)<span class=\"_ _567\"> </span></td><td class=\"t m0 xf52 h27 y41f0 ff6 fs16 fc0 sc0 ls0 ws0\">parametro (-)<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y41f1 w43e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>asso annuo di attualizzazione (+/- 0,25%)<span class=\"_ _567\"> </span></div></td><td class=\"c n x12cd y41f1 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">12.695<span class=\"_ _567\"> </span></div></td><td class=\"c n x12ce y41f1 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">13.006<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4006 w43f h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>asso annuo di inflazione (+/- 0,25%)<span class=\"_ _567\"> </span></div></td><td class=\"c n x12cf y4006 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">12.932<span class=\"_ _567\"> </span></div></td><td class=\"c n x12d0 y4006 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">12.767<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w440 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>asso annuo di turn over (+/- 2,00%)<span class=\"_ _567\"> </span></div></td><td class=\"c n x12d1 y3de2 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">12.872<span class=\"_ _567\"> </span></div></td><td class=\"c n x12d2 y3de2 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">12.815<span class=\"_ _567\"> </span></div></td></tr></table>10.5  Fondi di quiescenza aziendali a benefici definiti<span class=\"_ _567\"> </span>La voce a fine esercizio non pr<span class=\"_ _2\"></span>esenta rimanenze.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-776": {
   "value": "<div class=\"t m0 h42 ff6 fsa fc0 sc0 ls0 ws0 gsac0\">Sezione 10 <span class=\"ff9\">- Fondi per rischi ed oneri - voce 100<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gsac1\">10.1 Fondi per rischi e oneri: composizione<span class=\"_ _567\"> </span></div><div class=\"gs14b\"><table class=\"s w436 h1f8\" id=\"_cbbf4dfd-b19b-47ff-a2c5-2bf84f907883\"><tr><td class=\"c n x304 y41e8 w437 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci/Componenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x12b8 y41e8 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x12b9 y41e8 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h28 y41e9 ff9 fs16 fc0 sc0 ls0 ws0\">1. Fondi per rischio di credito r<span class=\"_ _2\"></span>elativo a impegni </td><td class=\"c n x12ba y41ea w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.919<span class=\"_ _567\"> </span></div></td><td class=\"c n x12bb y41ea w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.531<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h2c y41eb ff10 fs16 fc0 sc0 ls0 ws0\">e garanzie finanziarie rilasciate<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x304 y41ec w438 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">2. Fondi su altri impegni e altre garanzie rilasciate<span class=\"_ _567\"> </span></div></td><td class=\"c n x12bc y41ed w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12bd y41ed w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4062 w439 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3. Fondi di quiescenza aziendali<span class=\"_ _567\"> </span></div></td><td class=\"c n x12be y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12bf y4062 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4063 w43a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4. Altri fondi per rischi ed oneri<span class=\"_ _567\"> </span></div></td><td class=\"c n x12c0 y4063 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">70.650<span class=\"_ _567\"> </span></div></td><td class=\"c n x12c1 y4063 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">79.758<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41ee w43b h1b3\"><div class=\"t m0 x2a1 h27 y3e50 ff10 fs16 fc0 sc0 ls0 ws0\">4.1 controversie legali e fiscali<span class=\"_ _567\"> </span></div></td><td class=\"c n x12c2 y41d5 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">11.936<span class=\"_ _567\"> </span></div></td><td class=\"c n x12c3 y41d5 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">12.469<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4065 w43c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.2 oneri per il personale<span class=\"_ _567\"> </span></div></td><td class=\"c n x12c4 y4065 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">31.167<span class=\"_ _567\"> </span></div></td><td class=\"c n x12c5 y4065 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">32.387<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4066 w2a4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.3 altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x12c6 y4066 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">27.547<span class=\"_ _567\"> </span></div></td><td class=\"c n x12c7 y4066 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">34.902<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w1e1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x12c8 y3de2 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">73.569<span class=\"_ _567\"> </span></div></td><td class=\"c n x12c9 y3de2 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">83.289<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsac3\">Nella <span class=\"_ _b\"></span>voce <span class=\"_ _b\"></span>\u201c1. <span class=\"_ _8\"></span>Fondi per <span class=\"_ _8\"></span>rischio <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>credito <span class=\"_ _b\"></span>relativo a <span class=\"_ _8\"></span>impegni <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>garanzie <span class=\"_ _b\"></span>finanziarie <span class=\"_ _8\"></span>rilasciate\u201d<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1ca gsac4\">trova accoglimento il fondo rischi determinato applicando i modelli di calcolo della per<span class=\"_ _2\"></span>dita<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsac5\">attesa <span class=\"_ _a\"></span>definiti <span class=\"_ _2\"></span>in <span class=\"_ _a\"></span>sede <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>prima <span class=\"_ _2\"></span>applicazione <span class=\"_ _2\"></span>del <span class=\"_ _a\"></span>principio <span class=\"_ _2\"></span>contabile <span class=\"_ _a\"></span>\u201cIFRS9 <span class=\"_ _2\"></span>Strumenti <span class=\"_ _a\"></span>finanziari\u201d.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws18e gsac6\">La sottovoce \u201c4.1 controversie legali\u201d compr<span class=\"_ _2\"></span>ende gli accantonamenti costituiti per fronteggiare<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws10b gsac7\">le previsioni di per<span class=\"_ _2\"></span>dita sulle cause passive, di cui 10.541 migliaia di euro a fronte di cause legali<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsac8\">(12.917 migliaia di eur<span class=\"_ _2\"></span>o lo scorso fine <span class=\"_ _2\"></span>esercizio) e 1.395 <span class=\"_ _2\"></span>migliaia di euro a <span class=\"_ _2\"></span>fronte di r<span class=\"_ _2\"></span>evocatorie<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsac9\">fallimentari (ex 1.474 migliaia di euro).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsaca\">La voce \u201c4.2 oneri per il personale\u201d comprende principalmente le passivit\u00e0:<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsacb\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws5c\">per il sistema premiante per 16.181 migliaia di eur<span class=\"_ _2\"></span>o (14.820 migliaia di euro al 31 dicembre<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws5c\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsacc\">2024);<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsacd\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws128\">premi aziendali e welfar<span class=\"_ _2\"></span>e 9.312 migliaia di euro (13.336 migliaia di euro al 31 dicembr<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws128\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsca gsace\">2024) che comprende lo stanziamento ef<span class=\"_ _2\"></span>fettuato nel 2024 per il piano esodazione rivolto<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsacf\">ai dipendenti;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsad0\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws1ee\">premi anzianit\u00e0 e ferie aggiuntive per 4.001 migliaia di eur<span class=\"_ _2\"></span>o (4.126 migliaia di euro al 31<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws1ee\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsad1\">dicembre 2024).<span class=\"_ _567\"> </span></div>La voce \u201c4.3 altri\u201d comprende:<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">fondi atti a fronteggiar<span class=\"_ _2\"></span>e oneri per altri rischi operativi, tra cui:<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0\"> </span>\u2022 <span class=\"_ _258\"> </span><span class=\"fc0 ws2f3\">7.420 migliaia di euro allo stanziamento effettuato per rischi operativi legati alla<span class=\"_ _567\"> </span></span><span class=\"fc0 ws2f3\"> </span>situazione di particolare incertezza giuridica che \u00e8 emersa a seguito della sentenza della<span class=\"_ _567\"> </span> Corte Costituzionale che ha dichiarato l\u2019incostituzionalit\u00e0 di parte dell\u2019art. 11-octies,<span class=\"_ _567\"> </span> comma 2, del Decreto Sostegni bis;<span class=\"_ _567\"> </span>\u2022 <span class=\"_ _258\"> </span><span class=\"fc0 ws120\">4.963 migliaia di euro allo stanziamento sui futuri storni provvigionali (c.d. \u201crefund<span class=\"_ _567\"> </span></span><span class=\"fc0 ws120\"> </span>liability\u201d su commissioni riconosciute per il collocamento di polizze assicurative abbinate<span class=\"_ _567\"> </span> al prodotto pr<span class=\"_ _2\"></span>estito personale- PPI) da riconoscere alle compagnie assicurative in caso<span class=\"_ _567\"> </span> di estinzione anticipata del contratto.<span class=\"_ _567\"> </span>\u2022 <span class=\"_ _258\"> </span><span class=\"fc0 ws102\">296 migliaia di euro riferito allo stanziamento per rischi estinzione anticipate (Fondo<span class=\"_ _567\"> </span></span><span class=\"fc0 ws102\"> </span>delta tasso e Fondo provvigioni) dei finanziamenti ceduti pr<span class=\"_ _2\"></span>o-soluto;<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">fondi <span class=\"_ _b\"></span>accantonati <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>fronte <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>incentivi <span class=\"_ _8\"></span>previsti contrattualmente <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>omotori <span class=\"_ _8\"></span>finanziari<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>al maturare di determinate condizioni per 13.587 migliaia di eur<span class=\"_ _2\"></span>o (12.653 migliaia di euro<span class=\"_ _567\"> </span> al 31 dicembre 2024).<span class=\"_ _567\"> </span>10.2 Fondi per rischi e oneri: variazioni annue<span class=\"_ _567\"> </span><table class=\"s w441 h1fa\" id=\"_d123ed75-3293-42a4-9364-dbaf307c7d45\"><tr><td></td><td class=\"t m0 x12d3 h27 y41f2 ff6 fs16 fc0 sc0 ls0 ws0\">Fondi su altri impegni e altre </td><td class=\"t m0 x12d4 h27 y41f2 ff6 fs16 fc0 sc0 ls0 ws0\">Altri fondi per </td><td class=\"t m0 x12d5 h27 y41f2 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></td></tr><tr><td></td><td class=\"t m0 x12d6 h27 y41f3 ff6 fs16 fc0 sc0 ls0 ws0\">garanzie rilasciate<span class=\"_ _567\"> </span></td><td class=\"t m0 x12d4 h27 y41f3 ff6 fs16 fc0 sc0 ls0 ws0\">rischi ed oneri<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"c n x304 y41f4 w324 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A. Esistenze iniziali<span class=\"_ _567\"> </span></div></td><td class=\"c n x12d7 y41f5 w178 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12d8 y41f4 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">79.758<span class=\"_ _567\"> </span></div></td><td class=\"c n x12d9 y41f4 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">79.758<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41f6 w325 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. Aumenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x12da y41f6 w442 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12db y41f6 w443 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">34.048<span class=\"_ _567\"> </span></div></td><td class=\"c n x12dc y41f6 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">34.048<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y41f7 w432 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">B.1 Accantonamento dell'esercizio<span class=\"_ _567\"> </span></div></td><td class=\"c n x12dd y41f7 w444 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12de y41f7 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">26.332<span class=\"_ _567\"> </span></div></td><td class=\"c n x12df y41f7 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">26.332<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y4198 w445 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">B.2 V<span class=\"_ _2\"></span>ariazioni dovute al passare del tempo<span class=\"_ _567\"> </span></div></td><td class=\"c n x12e0 y4198 w444 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12e1 y4198 w195 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">153<span class=\"_ _567\"> </span></div></td><td class=\"c n x12e2 y4198 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">153<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x12e3 h2c y41f8 ff10 fs16 fc0 sc0 ls0 ws0\">B.3 V<span class=\"_ _2\"></span>ariazioni dovute a modifiche </td><td class=\"c n x12e4 y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12e5 y3fb0 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12e6 y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x12e3 h28 y41f9 ff9 fs16 fc0 sc0 ls0 ws0\">del tasso di sconto </td><td></td><td></td><td></td></tr><tr><td class=\"c n x548 y41fa w329 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">B.4 Altre variazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x12e7 y41fa w247 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12e8 y41fa w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">7.563<span class=\"_ _567\"> </span></div></td><td class=\"c n x12e9 y41fa w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">7.563<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41fb w32a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">C. Diminuzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x12ea y41fb w442 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12eb y41fb w443 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">43.156<span class=\"_ _567\"> </span></div></td><td class=\"c n x12ec y41fb w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">43.156<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y41fc w446 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.1 Utilizzo nell'esercizio<span class=\"_ _567\"> </span></div></td><td class=\"c n x12ed y41fc w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12ee y41fc wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">27.234<span class=\"_ _567\"> </span></div></td><td class=\"c n x12ef y41fc wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">27.234<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x12e3 h2c y41fd ff10 fs16 fc0 sc0 ls0 ws0\">C.2 V<span class=\"_ _2\"></span>ariazioni dovute a modifiche </td><td class=\"c n x12f0 y41e2 w247 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12f1 y41e2 w444 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12f2 y41e2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x12e3 h28 y41fe ff9 fs16 fc0 sc0 ls0 ws0\">del tasso di sconto </td><td></td><td></td><td></td></tr><tr><td class=\"c n x548 y41ff w35d h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.3 Altre variazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x12f3 y41ff w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12f4 y41ff wc8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">15.922<span class=\"_ _567\"> </span></div></td><td class=\"c n x12f5 y41ff wc8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">15.922<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w32f h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">D. Rimanenze finali<span class=\"_ _567\"> </span></div></td><td class=\"c n x12f6 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12f7 y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">70.650<span class=\"_ _567\"> </span></div></td><td class=\"c n x12f8 y3de2 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">70.650<span class=\"_ _567\"> </span></div></td></tr></table><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws154 gsad4\">Con riferimento agli \u201cAltri fondi\u201d, nella voce \u201cB.1 Accantonamenti dell\u2019esercizio\u201d sono inclusi i<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsb2 gsad5\">principali seguenti stanziamenti: al fondo per il personale per 15.729 migliaia di euro; per altri<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws110 gsad6\">rischi operativi per 3.937 migliaia di euro e per oneri a fr<span class=\"_ _2\"></span>onte di controversie legali e revocatorie<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsad7\">fallimentari per 1.788 migliaia di euro.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsa6 gsad8\">La voce \u201cC.1 Utilizzi nell\u2019esercizio\u201d rappr<span class=\"_ _2\"></span>esenta gli utilizzi diretti dei Fondi per rischi e oneri,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsad9\">effettuati a fronte di accordi e <span class=\"_ _b\"></span>transazioni perfezionate <span class=\"_ _b\"></span>nel periodo, <span class=\"_ _b\"></span>piuttosto che <span class=\"_ _b\"></span>al verificarsi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsada\">delle condizioni previste per l\u2019er<span class=\"_ _2\"></span>ogazione di fondi al personale.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws261 gsadb\">In particolare gli utilizzi sono r<span class=\"_ _2\"></span>elativi principalmente a esborsi per controversie legali e revocatorie<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws9e gsadc\">fallimentari per 2.568 migliaia di euro, per er<span class=\"_ _2\"></span>ogazioni relative al sistema premiante per 16.963<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsadd\">migliaia di euro e ai rischi operativi per 4.693 migliaia di eur<span class=\"_ _2\"></span>o.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsade\">La <span class=\"_ _1d\"></span>voce <span class=\"_ _24\"></span>\u201cC.2 <span class=\"_ _1d\"></span>V<span class=\"_ _2\"></span>ariazioni <span class=\"_ _24\"></span>dovute <span class=\"_ _1d\"></span>a <span class=\"_ _24\"></span>modifiche <span class=\"_ _1d\"></span>del <span class=\"_ _24\"></span>tasso <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>sconto\u201d <span class=\"_ _1d\"></span>registra <span class=\"_ _1d\"></span>l\u2019ammontare <span class=\"_ _1d\"></span>delle<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsadf\">variazioni iscritte per effetto della modifica del saggio di inter<span class=\"_ _2\"></span>esse legale.<span class=\"_ _567\"> </span></div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gsae0\">10.3 Fondi per rischio di credito r<span class=\"_ _2\"></span>elativo a impegni e garanzie<span class=\"_ _567\"> </span> </div><div class=\"t m0 h13 ffb fs3 fc2 sc0 ls0 ws0 gsae1\">finanziarie rilasciate<span class=\"_ _567\"> </span></div><div class=\"gs14b\"><table class=\"s w447 h1fb\" id=\"_acda00ac-fa2c-4ab7-a054-78b7ea9ceaf7\"><tr><td></td><td></td><td></td><td class=\"t m0 x12f9 h27 y4200 ff6 fs16 fc0 sc0 ls0 ws0\">Fondi per rischio di credito r<span class=\"_ _2\"></span>elativo a impegni </td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x12fa h2c y4201 ffb fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">e garanzie finanziarie rilasciate<span class=\"_ _567\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x12fb h27 y4202 ff6 fs16 fc0 sc0 ls0 ws0\">Primo </td><td class=\"t m0 x12fc h27 y4202 ff6 fs16 fc0 sc0 ls0 ws0\">Secondo </td><td class=\"t m0 x12fd h27 y4202 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo </td><td class=\"t m0 x12fe h27 y4202 ff6 fs16 fc0 sc0 ls0 ws0\">Impaired </td><td class=\"t m0 x12ff h27 y4203 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></td></tr><tr><td></td><td class=\"t m0 x1300 h27 y4204 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x1301 h27 y4204 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x1302 h27 y4204 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x1303 h27 y4204 ff6 fs16 fc0 sc0 ls0 ws0\">acquisiti/e o </td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x1304 h27 y4205 ff6 fs16 fc0 sc0 ls0 ws0\">originati/e<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"c n x304 y41e2 w448 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Impegni a erogar<span class=\"_ _2\"></span>e fondi<span class=\"_ _567\"> </span></div></td><td class=\"c n x1305 y41e2 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">360<span class=\"_ _567\"> </span></div></td><td class=\"c n x1306 y41e2 w16c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">65<span class=\"_ _567\"> </span></div></td><td class=\"c n x1307 y41e2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1308 y41e2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1309 y41e2 wea h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">425<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h2c y4206 ff10 fs16 fc0 sc0 ls0 ws0\">Garanzie finanziarie </td><td class=\"c n x130a y4207 w16c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">99<span class=\"_ _567\"> </span></div></td><td class=\"c n x130b y4207 wea h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">568<span class=\"_ _567\"> </span></div></td><td class=\"c n x130c y4207 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.827<span class=\"_ _567\"> </span></div></td><td class=\"c n x130d y4207 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x130e y4207 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.494<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h28 y4208 ff9 fs16 fc0 sc0 ls0 ws0\">rilasciate </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y3de2 w1e1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x130f y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">459<span class=\"_ _567\"> </span></div></td><td class=\"c n x1310 y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">633<span class=\"_ _567\"> </span></div></td><td class=\"c n x1311 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.827<span class=\"_ _567\"> </span></div></td><td class=\"c n x1312 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1313 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.919<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 h13 ffb fs3 fc2 sc0 ls0 ws0 gsae3\">10.5  Fondi di quiescenza aziendali a benefici definiti<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsae4\">La voce a fine esercizio non pr<span class=\"_ _2\"></span>esenta rimanenze.<span class=\"_ _567\"> </span></div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gsae5\">10.6 Fondi per rischi e oneri: altri fondi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsb gsae6\">Il dettaglio della voce \u201cAltri fondi per rischi ed oneri\u201d \u00e8 stato fornito a commento della Sezione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsae7\">10.1.<span class=\"_ _567\"> </span></div>1.5. RISCHI OPERA<span class=\"_ _3\"></span>TIVI<span class=\"_ _567\"> </span>Informazioni di natura qualitativa<span class=\"_ _567\"> </span>A. Aspetti generali, procedur<span class=\"_ _2\"></span>e di gestione e metodi di misurazione del rischio operativo<span class=\"_ _567\"> </span>Per rischio operativo, si intende il rischio di perdite derivanti dalla inadeguatezza o dalla<span class=\"_ _567\"> </span>disfunzione di processi, risorse umane e sistemi interni, oppur<span class=\"_ _2\"></span>e da eventi esogeni, ivi compreso<span class=\"_ _567\"> </span>il rischio giuridico (cfr<span class=\"_ _3\"></span>. regolamento UE 575/2013).<span class=\"_ _567\"> </span>Il Gruppo Banco Desio utilizza <span class=\"_ _b\"></span>la definizione di rischio <span class=\"_ _b\"></span>operativo sopra riportata all\u2019interno del<span class=\"_ _567\"> </span>modello di gestione dei Rischi Operativi approvato e formalizzato nella normativa aziendale.<span class=\"_ _567\"> </span>In <span class=\"_ _24\"></span>tale <span class=\"_ _1d\"></span>ambito <span class=\"_ _24\"> </span>\u00e8 <span class=\"_ _24\"> </span>stato <span class=\"_ _24\"> </span>definito <span class=\"_ _24\"> </span>uno <span class=\"_ _24\"></span>specifico <span class=\"_ _24\"></span>macropr<span class=\"_ _2\"></span>ocesso <span class=\"_ _24\"> </span>di <span class=\"_ _24\"> </span>gestione <span class=\"_ _24\"></span>dei <span class=\"_ _24\"></span>rischi <span class=\"_ _24\"></span>operativi<span class=\"_ _567\"> </span>(definito Framework di ORM) che si compone delle seguenti fasi:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Identificazione: <span class=\"_ _24\"> </span>rilevazione, <span class=\"_ _24\"> </span>raccolta <span class=\"_ _1\"> </span>e <span class=\"_ _24\"> </span>classificazione <span class=\"_ _24\"> </span>delle <span class=\"_ _1\"> </span>informazioni <span class=\"_ _24\"> </span>relative <span class=\"_ _24\"></span>ai <span class=\"_ _24\"> </span>rischi<span class=\"_ _567\"> </span></span>operativi;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws269\">V<span class=\"_ _a\"></span>alutazione: valutazione in termini economici dei rischi operat<span class=\"_ _b\"></span>ivi rilevati connessi<span class=\"_ _567\"> </span></span>all\u2019operativit\u00e0 aziendale;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Monitoraggio <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>reporting: <span class=\"_ _9\"> </span>raccolta <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>organizzazione <span class=\"_ _1\"> </span>strutturata <span class=\"_ _9\"> </span>dei <span class=\"_ _38\"> </span>risultati <span class=\"_ _9\"> </span>al <span class=\"_ _9\"> </span>fine <span class=\"_ _9\"> </span>di<span class=\"_ _567\"> </span></span>monitorare l\u2019evoluzione dell\u2019esposizione al rischio operativo;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Determinazione <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>requisito <span class=\"_ _3\"></span>patrimoniale: <span class=\"_ _a\"></span>che <span class=\"_ _2\"></span>include <span class=\"_ _3\"></span>tut<span class=\"_ _b\"></span>te <span class=\"_ _a\"></span>quelle <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>portano <span class=\"_ _a\"></span>alla<span class=\"_ _567\"> </span></span>determinazione del requisito patrimoniale allocato su tale rischio;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Mitigazione e controllo: trasferimento del rischio e miglioramento dei pr<span class=\"_ _2\"></span>ocessi aziendali.<span class=\"_ _567\"> </span></span>A supporto del modello di gestione dei rischi operativi sono stati formalizzati i seguenti processi<span class=\"_ _567\"> </span>operativi:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws31d\">Loss Data Collection \u2013 processo strutturato per la raccolta delle per<span class=\"_ _2\"></span>dite operative<span class=\"_ _567\"> </span></span>manifestate all\u2019interno del Gruppo;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws10a\">Risk Self Assessment \u2013 processo strutturato per la valutazione dei rischi operativi potenziali<span class=\"_ _567\"> </span></span>finalizzato <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>avere <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>visione <span class=\"_ _2\"></span>complessiva <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>eventi di <span class=\"_ _a\"></span>rischio operativo <span class=\"_ _a\"></span>rappresentata<span class=\"_ _567\"> </span>per macro-pr<span class=\"_ _2\"></span>ocesso aziendale;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Determinazione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>requisito <span class=\"_ _2\"></span>patrimoniale <span class=\"_ _2\"></span>TSA <span class=\"_ _2\"></span>\u2013 <span class=\"_ _2\"></span>il Gruppo <span class=\"_ _a\"></span>calcola il <span class=\"_ _a\"></span>requisito <span class=\"_ _2\"></span>patrimoniale<span class=\"_ _567\"> </span></span>\u00e8  calcolato <span class=\"_ _9\"> </span>con  metodo <span class=\"_ _9\"> </span>denominato  \u201cT<span class=\"_ _3\"></span>raditional  Standar<span class=\"_ _2\"></span>dised  Appr<span class=\"_ _2\"></span>oach\u201d,  al <span class=\"_ _9\"> </span>fine  di<span class=\"_ _567\"> </span>adempiere <span class=\"_ _b\"></span>ai <span class=\"_ _b\"></span>requisiti <span class=\"_ _b\"></span>normativi <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>materia, <span class=\"_ _8\"></span>si <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _8\"></span>dotato <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>uno <span class=\"_ _b\"></span>strumento <span class=\"_ _8\"></span>informatico <span class=\"_ _b\"></span>per<span class=\"_ _567\"> </span>la <span class=\"_ _1d\"></span>definizione <span class=\"_ _24\"></span>del <span class=\"_ _1d\"></span>requisito <span class=\"_ _1d\"></span>patrimoniale <span class=\"_ _24\"></span>secondo <span class=\"_ _1d\"></span>Standardised <span class=\"_ _1d\"></span>Meauserment <span class=\"_ _1d\"></span>Approach<span class=\"_ _567\"> </span>(\u201cSMA\u201d) e ha formalizzato, nella normativa interna uno specifico processo.<span class=\"_ _567\"> </span>La <span class=\"_ _1d\"></span>funzione <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>Risk <span class=\"_ _24\"></span>Management, <span class=\"_ _1d\"></span>nell\u2019ambito <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>quanto <span class=\"_ _24\"></span>definito <span class=\"_ _1d\"></span>nella <span class=\"_ _24\"></span>normativa <span class=\"_ _1d\"></span>interna, <span class=\"_ _24\"></span>ha<span class=\"_ _567\"> </span>strutturato un\u2019attivit\u00e0 di monitoraggio e reporting in tema rischi operativi integrandola con i<span class=\"_ _567\"> </span>dettami della normativa di <span class=\"_ _b\"></span>vigilanza in merito a <span class=\"_ _b\"></span>quanto previsto in tema di Coordinamento tra<span class=\"_ _567\"> </span>le funzioni di controllo. Relativamente agli eventi pr<span class=\"_ _2\"></span>egiudizievoli raccolti nel Database delle<span class=\"_ _567\"> </span>Perdite Operative Aziendale (DBPOA), \u00e8 stato implementato un sistema di r<span class=\"_ _2\"></span>eporting in grado<span class=\"_ _567\"> </span>di fornire tutte le informazioni riguar<span class=\"_ _2\"></span>danti gli eventi medesimi: numero eventi, ammontare<span class=\"_ _567\"> </span>perdite lor<span class=\"_ _2\"></span>de ed eventuali recuperi. T<span class=\"_ _7d\"></span>ale reportistica \u00e8 stata integrata anche con le risultanze<span class=\"_ _567\"> </span>del processo di Risk Self Assessment e di ulteriori KRI che monitorano nel tempo l\u2019ef<span class=\"_ _2\"></span>fettiva<span class=\"_ _567\"> </span>esposizione al rischio operativo di gruppo.<span class=\"_ _567\"> </span>In linea <span class=\"_ _b\"></span>con quanto <span class=\"_ _b\"></span>previsto dalla <span class=\"_ _b\"></span>normativa di <span class=\"_ _b\"></span>riferimento i <span class=\"_ _b\"></span>risultati <span class=\"_ _b\"></span>del processo di <span class=\"_ _b\"></span>Loss Data<span class=\"_ _567\"> </span>Collection sono comunicati tramite flusso COREP a Banca d\u2019Italia.<span class=\"_ _567\"> </span>In tema di gestione <span class=\"_ _b\"></span>e monitoraggio del <span class=\"_ _b\"></span>rischio di Outsourcing \u00e8 stata <span class=\"_ _b\"></span>definita e implementata<span class=\"_ _567\"> </span>una metodologia di valutazione del rischio connesso alle terze parti, aggiornata in linea con le<span class=\"_ _567\"> </span>evoluzioni normative in materia.<span class=\"_ _567\"> </span>La sicurezza informatica e la pr<span class=\"_ _2\"></span>otezione dei dati rappresentano priorit\u00e0 del Gruppo, che<span class=\"_ _567\"> </span>attribuisce importanza centrale alle strategie di gestione dei rischi adottando nel continuo<span class=\"_ _567\"> </span>misure conformi alle disposizioni vigenti in materia di privacy<span class=\"_ _3\"></span>, alle normative di sicurezza ed ai<span class=\"_ _567\"> </span>principali standard di settor<span class=\"_ _2\"></span>e con l\u2019obiettivo di garantire la protezione dei sistemi informativi da<span class=\"_ _567\"> </span>eventi che possano avere impatti negativi sul Gruppo e sui diritti degli inter<span class=\"_ _2\"></span>essati.<span class=\"_ _567\"> </span>A <span class=\"_ _2\"></span>conferma <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>ci\u00f2, <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>corso <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>2025 <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>provveduto <span class=\"_ _a\"></span>a un <span class=\"_ _a\"></span>aggiornamento <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>Policy<span class=\"_ _567\"> </span>sulla Sicurezza Informatica volto a r<span class=\"_ _2\"></span>ecepire l\u2019evoluzione del contesto normativo e legislativo in<span class=\"_ _567\"> </span>materia di sicurezza delle informazioni.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>ale <span class=\"_ _9\"> </span>Policy<span class=\"_ _2\"></span>, <span class=\"_ _9\"> </span>che  identifica <span class=\"_ _9\"> </span>il <span class=\"_ _9\"> </span>Responsabile  dell\u2019Ar<span class=\"_ _2\"></span>ea  Sicur<span class=\"_ _2\"></span>ezza <span class=\"_ _38\"> </span>e <span class=\"_ _9\"> </span>Business  Continuity <span class=\"_ _9\"> </span>come<span class=\"_ _567\"> </span>responsabile <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>sicurezza <span class=\"_ _2\"></span>informatica, <span class=\"_ _2\"></span>e l\u2019Uf<span class=\"_ _2\"></span>ficio Sicur<span class=\"_ _2\"></span>ezza Cyber <span class=\"_ _a\"></span>e Business <span class=\"_ _2\"></span>Continuity <span class=\"_ _2\"></span>come<span class=\"_ _567\"> </span>coordinator<span class=\"_ _2\"></span>e <span class=\"_ _b\"></span>delle <span class=\"_ _8\"></span>iniziative <span class=\"_ _b\"></span>volte <span class=\"_ _b\"></span>all\u2019identificazione <span class=\"_ _8\"></span>dei <span class=\"_ _b\"></span>rischi <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>prevenzione degli <span class=\"_ _8\"></span>stessi, <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _b\"></span>da<span class=\"_ _567\"> </span>intendersi come documento di pi\u00f9 alto livello, posto all\u2019interno di un modello di norme di<span class=\"_ _567\"> </span>sicurezza pi\u00f9 dettagliato, che viene sottoposto dall\u2019Amministrator<span class=\"_ _2\"></span>e Delegato all\u2019approvazione<span class=\"_ _567\"> </span>del Consiglio di Amministrazione di Capogruppo (previo par<span class=\"_ _2\"></span>ere del Comitato Controllo Rischi e<span class=\"_ _567\"> </span>del <span class=\"_ _a\"></span>Collegio <span class=\"_ _2\"></span>Sindacale <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>quanto <span class=\"_ _2\"></span>attiene <span class=\"_ _a\"></span>al <span class=\"_ _2\"></span>sistema <span class=\"_ _a\"></span>dei <span class=\"_ _2\"></span>controlli <span class=\"_ _3\"></span>interni <span class=\"_ _2\"></span>e <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>gestione <span class=\"_ _a\"></span>dei <span class=\"_ _2\"></span>rischi).<span class=\"_ _567\"> </span>La gestione, il controllo e la misurazione dei rischi informatici e di sicur<span class=\"_ _2\"></span>ezza, ivi incluso il rischio<span class=\"_ _567\"> </span>cyber<span class=\"_ _3\"></span>, \u00e8 incardinata nel pi\u00f9 ampio sistema dei controlli interni e di gestione dei rischi adottato<span class=\"_ _567\"> </span>dal Gruppo Banco Desio.<span class=\"_ _567\"> </span>Con riferimento ai principali presidi operativi ed or<span class=\"_ _2\"></span>ganizzativi attualmente in essere per garantire<span class=\"_ _567\"> </span>la sicurezza e la pr<span class=\"_ _2\"></span>otezione dei dati si rappresenta che la Capogruppo Banco Desio \u00e8 dotata di:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">un pr<span class=\"_ _2\"></span>ocesso di <span class=\"_ _2\"></span>ICT Risk <span class=\"_ _2\"></span>Assessment volto <span class=\"_ _2\"></span>ad identificar<span class=\"_ _2\"></span>e e <span class=\"_ _2\"></span>misurare <span class=\"_ _2\"></span>l\u2019esposizione al <span class=\"_ _2\"></span>rischio<span class=\"_ _567\"> </span></span>informatico e di sicurezza. T<span class=\"_ _7d\"></span>ale processo \u00e8 inclusivo della valutazione dei rischi derivanti<span class=\"_ _567\"> </span>dal sistema informativo della Capogruppo acquisito in full-outsourcing da Cedacri S.p.a.;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsac\">un sistema di key risk indicators atti a monitorare nel continuo l\u2019esposizione alle principali<span class=\"_ _567\"> </span></span>minacce informatiche in tema di sicurezza dei dati, tra cui: eventi che implichino la<span class=\"_ _567\"> </span>violazione delle norme e delle prassi aziendali in materia di sicurezza delle informazioni (i.e.<span class=\"_ _567\"> </span>frodi informatiche, attacchi attraverso internet e malfunzionamenti e disservizi), tentativi<span class=\"_ _567\"> </span>fraudolenti aventi ad oggetto i canali di virtual banking e fenomeni malware potenziali<span class=\"_ _567\"> </span>rilevati sui vettori e-mail o web;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsc3\">un processo di valutazione delle terze parti e dei pr<span class=\"_ _2\"></span>esidi organizzativi e tecnologici che<span class=\"_ _567\"> </span></span>queste ultime pongono <span class=\"_ _2\"></span>in essere <span class=\"_ _2\"></span>per garantire, tra <span class=\"_ _2\"></span>gli altri aspetti, la <span class=\"_ _2\"></span>sicurezza informatica<span class=\"_ _567\"> </span>e la continuit\u00e0 operativa nell\u2019ambito dei servizi erogati sia in fase di contrattualizzazione,<span class=\"_ _567\"> </span>sia durante l\u2019intero ciclo di vita del rapporto;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wscf\">un processo di DPIA (Data Pr<span class=\"_ _2\"></span>otection Impact Assessment), volto a valutare la necessit\u00e0 e la<span class=\"_ _567\"> </span></span>proporzionalit\u00e0 dei trattamenti privacy<span class=\"_ _3\"></span>, valutare e gestire gli eventuali rischi per i diritti e le<span class=\"_ _567\"> </span>libert\u00e0 dei soggetti interessati, stabilir<span class=\"_ _2\"></span>e la necessit\u00e0 di implementare misure di mitigazione<span class=\"_ _567\"> </span>a <span class=\"_ _8\"></span>fronte <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>eventuali <span class=\"_ _8\"></span>carenze <span class=\"_ _8\"></span>riscontrate <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>merito <span class=\"_ _1d\"></span>all\u2019esistenza <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>all\u2019efficacia <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>adeguati<span class=\"_ _567\"> </span>presidi fisici, or<span class=\"_ _2\"></span>ganizzativi e tecnologici;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws101\">formazione interna relativamente alla normativa in tema di sicur<span class=\"_ _2\"></span>ezza informativa, data<span class=\"_ _567\"> </span></span>protection <span class=\"_ _1d\"></span>ed <span class=\"_ _24\"> </span>alle <span class=\"_ _24\"> </span>modalit\u00e0 <span class=\"_ _1\"> </span>di <span class=\"_ _24\"></span>trattamento <span class=\"_ _24\"></span>e <span class=\"_ _24\"></span>protezione <span class=\"_ _1d\"></span>dei <span class=\"_ _1\"> </span>dati, <span class=\"_ _24\"></span>nonch\u00e9 <span class=\"_ _24\"></span>su <span class=\"_ _24\"></span>specifiche<span class=\"_ _567\"> </span>tematiche cyber quali a titolo di esempio il phishing, il vishing e <span class=\"_ _b\"></span>in generale le tecniche di<span class=\"_ _567\"> </span>frode informatica;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws4\">procedur<span class=\"_ _2\"></span>e antifrode in progr<span class=\"_ _2\"></span>essivo potenziamento rispetto alle dinamiche evolutive delle<span class=\"_ _567\"> </span></span>tecniche di attacco informatico;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">procedur<span class=\"_ _2\"></span>e di gestione degli incidenti di sicurezza;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">procedur<span class=\"_ _2\"></span>e di gestione dei change applicativi ed infrastrutturali;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsfe\">sistemi di alerting da minacce anche attraverso il ricorso a servizi SOC (Security Operation<span class=\"_ _567\"> </span></span>Center) da parte di operatori specializzati;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws17\">un servizio di monitoraggio giornaliero delle performance di sicur<span class=\"_ _2\"></span>ezza ICT mediante un<span class=\"_ _567\"> </span></span>sistema di rating (valutazione esterna da parte di operatore specializzato ampiamente<span class=\"_ _567\"> </span>diffuso a livello mondiale);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wscb\">sistemi evoluti di gestione di accesso alle reti della Capogruppo da parte di device mobili<span class=\"_ _567\"> </span></span>sia per attivit\u00e0 di lavoro r<span class=\"_ _2\"></span>emoto (smartworking) che per necessit\u00e0 operative di accesso in<span class=\"_ _567\"> </span>mobilit\u00e0.<span class=\"_ _567\"> </span>Con riferimento alle principali linee evolutive previste si segnala che la Capogruppo si \u00e8<span class=\"_ _567\"> </span>adoperata per l\u2019irrobustimento dei pr<span class=\"_ _2\"></span>esidi di primo livello in ambito sicurezza informatica<span class=\"_ _567\"> </span>mediante lo sviluppo di un sistema di KRI (Key Risk Indicators) in grado di monitorare in maniera<span class=\"_ _567\"> </span>continuativa, tra gli altri, i seguenti ambiti: posizionamento del Gruppo in ambito cyber security<span class=\"_ _a\"></span>,<span class=\"_ _567\"> </span>efficacia <span class=\"_ _a\"></span>dei <span class=\"_ _2\"></span>sistemi <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>rilevazione <span class=\"_ _2\"></span>antifrode, <span class=\"_ _a\"></span>esposizione <span class=\"_ _2\"></span>alle <span class=\"_ _2\"></span>vulnerabilit\u00e0, <span class=\"_ _2\"></span>gestione <span class=\"_ _a\"></span>dei <span class=\"_ _2\"></span>processi<span class=\"_ _567\"> </span>di IT service management (incident management, change management, etc.).<span class=\"_ _567\"> </span>Il presidio interno sul principale outsour<span class=\"_ _2\"></span>cer informatico e per gli altri fornitori essenziali e/o critici<span class=\"_ _567\"> </span>\u00e8 <span class=\"_ _b\"></span>garantito <span class=\"_ _b\"></span>da <span class=\"_ _b\"></span>uno <span class=\"_ _b\"></span>specifico <span class=\"_ _b\"></span>cruscotto <span class=\"_ _8\"></span>di monitoraggio <span class=\"_ _b\"></span>che <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>oduce <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>valutazione <span class=\"_ _8\"></span>sintetica<span class=\"_ _567\"> </span>e indipendente sull\u2019adeguatezza del servizio erogato del fornitor<span class=\"_ _2\"></span>e stesso. T<span class=\"_ _3\"></span>ale cruscotto \u00e8 a<span class=\"_ _567\"> </span>disposizione delle funzioni di linea e delle funzioni di controllo.<span class=\"_ _567\"> </span>Gestione Sicurezza Logica<span class=\"_ _567\"> </span>In risposta alle esigenze sempre cr<span class=\"_ _2\"></span>escenti di accesso ai sistemi e alla contemporanea attenzione,<span class=\"_ _567\"> </span>anche del Regolatore, in materia di contr<span class=\"_ _2\"></span>olli, il Gruppo ha:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws18f\">rafforzato le misur<span class=\"_ _2\"></span>e di sicurezza contro gli attacchi cyber in coer<span class=\"_ _2\"></span>enza con le iniziative<span class=\"_ _567\"> </span></span>definite <span class=\"_ _b\"></span>nello <span class=\"_ _b\"></span>specifico <span class=\"_ _8\"></span>Piano <span class=\"_ _b\"></span>Investimenti <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>Sicur<span class=\"_ _2\"></span>ezza <span class=\"_ _b\"></span>Informat<span class=\"_ _b\"></span>ica <span class=\"_ _b\"></span>approvato <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>condiviso<span class=\"_ _567\"> </span>con i vertici aziendali;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">rivisto <span class=\"_ _3\"></span>le <span class=\"_ _a\"></span>policy <span class=\"_ _a\"></span>rule <span class=\"_ _a\"></span>presenti <span class=\"_ _3\"></span>nei <span class=\"_ _3\"></span>sistemi <span class=\"_ _a\"></span>firewall <span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>i <span class=\"_ _a\"></span>controlli <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>Office <span class=\"_ _3\"></span>365 <span class=\"_ _a\"></span>mediante <span class=\"_ _3\"></span>strumenti<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>di analisi avanzati;<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws9e\">sviluppato ulteriori sinergie con il SOC (Security Operation Center) con adozione di nuovi<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws9e\"> </span>sistemi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>controllo <span class=\"_ _b\"></span>basati <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>motori <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>Artificial <span class=\"_ _8\"></span>Intelligence <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>attivazione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>sistemi <span class=\"_ _8\"></span>in<span class=\"_ _567\"> </span> cloud per la protezione degli utenti in mobilit\u00e0 e la navigazione Internet. Contestualmente<span class=\"_ _567\"> </span> potenziata la piattaforma SIEM (Security Information and Event Management) in sinergia<span class=\"_ _567\"> </span> con la piattaforma utilizzata dal SOC;   <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">rivisto le politiche <span class=\"_ _b\"></span>di antispam <span class=\"_ _b\"></span>mediante l\u2019attivazione <span class=\"_ _b\"></span>delle configurazioni di <span class=\"_ _b\"></span>dominio ed <span class=\"_ _b\"></span>il<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>loro monitoraggio (attivit\u00e0 di contr<span class=\"_ _2\"></span>ollo periodica);<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws16\">rafforzato il pr<span class=\"_ _2\"></span>ogramma formativo per tutti gli utenti interni della Capogruppo in tema di<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws16\"> </span>cyber security comprendendo gli ambiti pr<span class=\"_ _2\"></span>evisti dalla normativa di riferimento (DORA e<span class=\"_ _567\"> </span> NIS2);<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws31e\">rafforzato l\u2019impianto normativo in materia di sicur<span class=\"_ _2\"></span>ezza con la redazione di un set<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws31e\"> </span>documentale ispirato alle best practices internazionali in materia di Sicurezza delle<span class=\"_ _567\"> </span> Informazioni (ISO27001) e in ottica di adeguamento al Regolamento Digital Operational<span class=\"_ _567\"> </span> Resilience Act (DORA);<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">potenziate <span class=\"_ _a\"></span>le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>vulnerability <span class=\"_ _2\"></span>management <span class=\"_ _a\"></span>con <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>definizione <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>processi <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>gestione<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>e valutazione delle vulnerabilit\u00e0 dei sistemi informativi integrati nella piattaforma di governo<span class=\"_ _567\"> </span> della sicurezza;<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws9\">rivisto i processi di Fraud Management in ottica di raccolta delle evidenze delle operazioni<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws9\"> </span>di online banking e relativa r<span class=\"_ _2\"></span>eportistica per le funzioni Legali e di controllo concludendo il<span class=\"_ _567\"> </span> progetto di integrazione della soluzione informatica di transaction monitoring attualmente<span class=\"_ _567\"> </span> monitorata da un servizio dedicato di fraud detection;<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws11a\">continuo rafforzamento del sistema di GRC in grado di governar<span class=\"_ _2\"></span>e, monitorare e rendicontar<span class=\"_ _2\"></span>e,<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws11a\"> </span>anche secondo le stringenti normative cogenti, il processo di event management e incident<span class=\"_ _567\"> </span> management <span class=\"_ _a\"></span>nel <span class=\"_ _2\"></span>suo <span class=\"_ _2\"></span>complesso, <span class=\"_ _2\"></span>dalla <span class=\"_ _a\"></span>prima <span class=\"_ _2\"></span>segnalazione <span class=\"_ _2\"></span>fino <span class=\"_ _a\"></span>a <span class=\"_ _2\"></span>quella <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>potenziale <span class=\"_ _a\"></span>grave<span class=\"_ _567\"> </span> incidente informatico alle autorit\u00e0 competenti.<span class=\"_ _567\"> </span>Business Continuity Management<span class=\"_ _567\"> </span>In particolare, il business continuity management ha assicurato la continuit\u00e0 operativa dei<span class=\"_ _567\"> </span>processi critici e sistemici mediante l\u2019individuazione di risorse di business continuity e la<span class=\"_ _567\"> </span>possibilit\u00e0 di operare in Smart working, fornendo a tutto il personale individuato dispositivi<span class=\"_ _567\"> </span>laptop e smartphone. I nuovi standard implementati all\u2019interno della Business Impact Analysis<span class=\"_ _567\"> </span>(BIA) e le analisi di rischio inerente (RIA) hanno portato ad una metodologia pi\u00f9 accurata e di<span class=\"_ _567\"> </span>dettaglio nell\u2019analisi della resilienza in ottica business continuity<span class=\"_ _a\"></span>. Sono stati inoltre svolti test a<span class=\"_ _567\"> </span>garanzia della correttezza delle pr<span class=\"_ _2\"></span>ocedure nei seguenti ambiti: sistemi informativi interni (inclusa<span class=\"_ _567\"> </span>la connettivit\u00e0), sistemi esterni (i.e. IT outsourcer Cedacri S.p.A.) dove sono stati eseguiti sia<span class=\"_ _567\"> </span>il test \u201cin bolla\u201d (effettuato in un ambiente isolato senza inter<span class=\"_ _2\"></span>dipendenze tra sistemi e canali)<span class=\"_ _567\"> </span>sia <span class=\"_ _24\"></span>il <span class=\"_ _24\"></span>test <span class=\"_ _24\"></span>dei <span class=\"_ _24\"></span>canali <span class=\"_ _24\"> </span>digitali, <span class=\"_ _24\"> </span>mercati <span class=\"_ _24\"></span>finanziari <span class=\"_ _24\"></span>e <span class=\"_ _24\"></span>sistemi <span class=\"_ _24\"></span>di <span class=\"_ _24\"></span>erogazione <span class=\"_ _1d\"></span>dell\u2019energia <span class=\"_ _24\"> </span>elettrica.<span class=\"_ _567\"> </span>In relazione alla conclusione dell\u2019attivit\u00e0 di adeguamento al Regolamento DORA, anche in<span class=\"_ _567\"> </span>coerenza <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>quanto <span class=\"_ _2\"></span>richiesto dalla <span class=\"_ _2\"></span>normativa <span class=\"_ _2\"></span>BRRD (Bank <span class=\"_ _a\"></span>Recovery and <span class=\"_ _2\"></span>Resolution <span class=\"_ _2\"></span>Directive),<span class=\"_ _567\"> </span>\u00e8 stata implementata una nuova modalit\u00e0 di gestione della BIA (Business Impact Analysis)<span class=\"_ _567\"> </span>definendo <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>razionali <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>l\u2019individuazione <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>perimetro <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>analisi <span class=\"_ _b\"></span>nonch\u00e9 <span class=\"_ _8\"></span>di classificazione <span class=\"_ _8\"></span>dei<span class=\"_ _567\"> </span>processi critici.<span class=\"_ _567\"> </span>Rischio relativo alle r<span class=\"_ _2\"></span>esponsabilit\u00e0 amministrative<span class=\"_ _567\"> </span>Per il presidio dei rischi di commissione di r<span class=\"_ _2\"></span>eati ai sensi del D.Lgs. n.231/2001 \u201cDisciplina della<span class=\"_ _567\"> </span>responsabilit\u00e0 amministrativa delle persone giuridiche, delle societ\u00e0 e delle associazioni anche<span class=\"_ _567\"> </span>prive di personalit\u00e0 giuridica\u201d, le Societ\u00e0 del Gruppo hanno adottato un modello organizzativo<span class=\"_ _567\"> </span>di <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>evenzione. <span class=\"_ _8\"></span>La <span class=\"_ _8\"></span>vigilanza <span class=\"_ _b\"></span>sull\u2019efficace <span class=\"_ _b\"></span>attuazione <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>predetti <span class=\"_ _b\"></span>modelli <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _b\"></span>stata <span class=\"_ _8\"></span>demandata <span class=\"_ _8\"></span>a<span class=\"_ _567\"> </span>uno specifico organismo interno.<span class=\"_ _567\"> </span>Rischi connessi al contenzioso legale<span class=\"_ _567\"> </span>Per <span class=\"_ _b\"></span>quanto <span class=\"_ _b\"></span>riguarda <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>rischio <span class=\"_ _b\"></span>legale <span class=\"_ _8\"></span>le <span class=\"_ _b\"></span>singole <span class=\"_ _b\"></span>funzioni <span class=\"_ _b\"></span>aziendali, <span class=\"_ _b\"></span>nei <span class=\"_ _8\"></span>rapporti <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>clientela,<span class=\"_ _567\"> </span>operano <span class=\"_ _24\"> </span>con <span class=\"_ _1\"> </span>schemi <span class=\"_ _24\"> </span>contrattuali <span class=\"_ _1\"> </span>standard <span class=\"_ _24\"></span>e <span class=\"_ _24\"> </span>comunque <span class=\"_ _1\"> </span>previamente <span class=\"_ _24\"></span>valutati <span class=\"_ _24\"> </span>dalle <span class=\"_ _1\"> </span>strutture<span class=\"_ _567\"> </span>aziendali <span class=\"_ _b\"></span>preposte. <span class=\"_ _b\"></span>Ci\u00f2 <span class=\"_ _b\"></span>premesso, <span class=\"_ _b\"></span>va <span class=\"_ _8\"></span>evidenziato <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>maggior <span class=\"_ _b\"></span>parte <span class=\"_ _b\"></span>delle <span class=\"_ _8\"></span>cause <span class=\"_ _b\"></span>passive <span class=\"_ _b\"></span>in<span class=\"_ _567\"> </span>corso a fine eser<span class=\"_ _2\"></span>cizio sono ricompr<span class=\"_ _2\"></span>ese nell\u2019ambito di vertenze riguar<span class=\"_ _2\"></span>danti controversie r<span class=\"_ _2\"></span>elative<span class=\"_ _567\"> </span>a contestazioni per usura e per anatocismo ed estinzione anticipata.<span class=\"_ _567\"> </span>Nell\u2019ambito della propria operativit\u00e0, il Gruppo \u00e8 coinvolto in pr<span class=\"_ _2\"></span>ocedimenti giudiziari in<span class=\"_ _567\"> </span>presenza dei <span class=\"_ _b\"></span>quali, <span class=\"_ _b\"></span>ove <span class=\"_ _8\"></span>ritenuto opportuno <span class=\"_ _b\"></span>dalle <span class=\"_ _8\"></span>competenti funzioni <span class=\"_ _8\"></span>aziendali, sono <span class=\"_ _b\"></span>valutate<span class=\"_ _567\"> </span>specifiche <span class=\"_ _2\"></span>previsioni <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>perdita. <span class=\"_ _a\"></span>La seguente <span class=\"_ _a\"></span>tabella riepiloga <span class=\"_ _a\"></span>i contenziosi <span class=\"_ _a\"></span>in corso <span class=\"_ _a\"></span>alla chiusura<span class=\"_ _567\"> </span>del periodo di riferimento con i relativi accantonamenti:<span class=\"_ _567\"> </span>Di seguito sono descritte le principali controversie, con petitum superior<span class=\"_ _2\"></span>e ad un milione di euro,<span class=\"_ _567\"> </span>in essere alla data di riferimento:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws14c\">Petitum di Euro 42,0 milioni. Il cr<span class=\"_ _2\"></span>edito del Banco Desio, ceduto ad altra societ\u00e0 nel dicembre<span class=\"_ _567\"> </span></span>2017, \u00e8 stato ammesso al passivo del fallimento per complessivi Euro 1.125.000 collocati,<span class=\"_ _567\"> </span>come da domanda, nella classe dei privilegiati ipotecari. In data 28 maggio 2020 era<span class=\"_ _567\"> </span>pervenuta, dalla Curatela <span class=\"_ _2\"></span>Fallimentare, lettera di dif<span class=\"_ _2\"></span>fida con la quale <span class=\"_ _2\"></span>si formulava richiesta<span class=\"_ _567\"> </span>di <span class=\"_ _8\"></span>risarcimento, <span class=\"_ _8\"></span>quantificando <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>danno <span class=\"_ _8\"></span>nel<span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>misura <span class=\"_ _8\"></span>ora <span class=\"_ _8\"></span>reclamata. <span class=\"_ _8\"></span>Identica <span class=\"_ _8\"></span>iniziativa <span class=\"_ _1d\"></span>era<span class=\"_ _567\"> </span>stata <span class=\"_ _8\"></span>assunta <span class=\"_ _b\"></span>anche <span class=\"_ _8\"></span>nei <span class=\"_ _8\"></span>confr<span class=\"_ _2\"></span>onti <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>altre <span class=\"_ _b\"></span>banche <span class=\"_ _8\"></span>gi\u00e0 <span class=\"_ _b\"></span>affidanti. <span class=\"_ _8\"></span>Nella <span class=\"_ _b\"></span>comunicazione <span class=\"_ _8\"></span>si<span class=\"_ _567\"> </span>sosteneva che Banco Desio, pur consapevole dello stato di insolvenza in cui versava la<span class=\"_ _567\"> </span>societ\u00e0 <span class=\"_ _2\"></span>fallita, avrebbe <span class=\"_ _2\"></span>proseguito <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>rapporto fiduciario <span class=\"_ _2\"></span>in esser<span class=\"_ _2\"></span>e e <span class=\"_ _2\"></span>deliberata l\u2019er<span class=\"_ _2\"></span>ogazione<span class=\"_ _567\"> </span>di nuovo credito (in parte destinato al ripianamento di pr<span class=\"_ _2\"></span>ecedenti sospesi). \u00c8 stato<span class=\"_ _567\"> </span>immediatamente conferito incarico ad un legale esterno per dare riscontr<span class=\"_ _2\"></span>o al Curatore con<span class=\"_ _567\"> </span>sollecito <span class=\"_ _2\"></span>quanto <span class=\"_ _a\"></span>fermo diniego <span class=\"_ _a\"></span>ad <span class=\"_ _2\"></span>ogni <span class=\"_ _2\"></span>pretesa. <span class=\"_ _a\"></span>Successivamente <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>diffida <span class=\"_ _a\"></span>del <span class=\"_ _2\"></span>fallimento<span class=\"_ _567\"> </span>di <span class=\"_ _1d\"></span>cui <span class=\"_ _24\"> </span>sopra, <span class=\"_ _24\"> </span>\u00e8 <span class=\"_ _24\"></span>pervenuto <span class=\"_ _24\"></span>il <span class=\"_ _1d\"></span>formale <span class=\"_ _24\"> </span>atto <span class=\"_ _24\"> </span>di <span class=\"_ _24\"></span>citazione <span class=\"_ _24\"></span>notificato <span class=\"_ _1d\"></span>al <span class=\"_ _24\"> </span>Banco <span class=\"_ _24\"></span>ed <span class=\"_ _24\"></span>agli <span class=\"_ _1d\"></span>Istitut<span class=\"_ _b\"></span>i<span class=\"_ _567\"> </span>di Credito coinvolti, per il 31 gennaio 2022 avanti il T<span class=\"_ _3\"></span>ribunale di Roma. La richiesta di<span class=\"_ _567\"> </span>risarcimento e la somma sono riconfermate come anche le motivazioni poste a fondamento<span class=\"_ _567\"> </span>della domanda giudiziale. Il CTP del Banco ha svolto una consulenza tecnica preliminar<span class=\"_ _2\"></span>e ove<span class=\"_ _567\"> </span>precisa che deve (anche) escludersi l\u2019imputabilit\u00e0 al Banco del danno come determinato<span class=\"_ _567\"> </span>dal ricorrente. All\u2019udienza del 31 ottobr<span class=\"_ _2\"></span>e 2022 la Curatela Fallimentare ha insistito per<span class=\"_ _567\"> </span>la CTU e l\u2019ordine di esibizione dei fascicoli r<span class=\"_ _2\"></span>elativi alle istruttorie compiute dagli istituti<span class=\"_ _567\"> </span>coinvolti <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>l\u2019erogazione <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>finanziamenti; <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>Banche <span class=\"_ _8\"></span>convenute, tra <span class=\"_ _b\"></span>cui <span class=\"_ _8\"></span>Banco Desio, <span class=\"_ _8\"></span>si<span class=\"_ _567\"> </span>sono <span class=\"_ _8\"></span>opposte <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>quanto <span class=\"_ _1d\"></span>strumentale <span class=\"_ _8\"></span>ed <span class=\"_ _1d\"></span>irrilevante <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>luce <span class=\"_ _1d\"></span>delle <span class=\"_ _8\"></span>evidenze <span class=\"_ _1d\"></span>documentali<span class=\"_ _567\"> </span>gi\u00e0 depositate. Il Giudice all\u2019udienza per la discussione dei mezzi istruttori ha disposto<span class=\"_ _567\"> </span>CTU <span class=\"_ _8\"></span>chiamata <span class=\"_ _8\"></span>per <span class=\"_ _1d\"></span>il <span class=\"_ _8\"></span>giuramento <span class=\"_ _8\"></span>alla <span class=\"_ _1d\"></span>data <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>10 <span class=\"_ _1d\"></span>febbraio <span class=\"_ _8\"></span>2025; <span class=\"_ _8\"></span>gl<span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>istituti <span class=\"_ _8\"></span>hanno <span class=\"_ _1d\"></span>quindi<span class=\"_ _567\"> </span>depositando i documenti contabili utili all\u2019istruttoria. Nel corso delle operazioni peritali il<span class=\"_ _567\"> </span>CTU ha proposto alle parti l\u2019esperimento di un tentativo di conciliazione. Le parti stanno<span class=\"_ _567\"> </span>dialogando allo scopo <span class=\"_ _2\"></span>di pervenire <span class=\"_ _2\"></span>ad un accor<span class=\"_ _2\"></span>do transattivo, mentr<span class=\"_ _2\"></span>e l\u2019udienza fissata per<span class=\"_ _567\"> </span>l\u2019esame della CTU \u00e8 prevista il 2 marzo 2026;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Petitum <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>Eur<span class=\"_ _2\"></span>o <span class=\"_ _8\"></span>7,3 <span class=\"_ _8\"></span>milioni. <span class=\"_ _8\"></span>La <span class=\"_ _8\"></span>Curatela, <span class=\"_ _b\"></span>con <span class=\"_ _8\"></span>citazione <span class=\"_ _8\"></span>notificata <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>2013, <span class=\"_ _8\"></span>ha <span class=\"_ _b\"></span>convenuto<span class=\"_ _567\"> </span></span>avanti al T<span class=\"_ _3\"></span>ribunale di Perugia l\u2019incorporata Banca Popolare di Spoleto unitamente a Banca<table class=\"s w7d8 h260\" id=\"_05b50a10-cb49-4909-abf3-2cdf34e33c19\"><tr><td></td><td class=\"c n x2994 y46b6 w7d9 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Numero<span class=\"_ _567\"> </span></div></td><td class=\"c n x2995 y46b6 w7da h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Petitum<span class=\"_ _567\"> </span></div></td><td class=\"c n x2996 y46b6 w7db h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Fondi stanziati<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41a5 w7dc h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Cause per revocatorie<span class=\"_ _567\"> </span></div></td><td class=\"c n x2997 y41a5 w222 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6<span class=\"_ _567\"> </span></div></td><td class=\"c n x2998 y41a5 w7dd h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">\u20ac 8,4 mln<span class=\"_ _567\"> </span></div></td><td class=\"c n x2999 y41a5 w7dd h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">\u20ac 1,4 mln<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w7de h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Altre cause<span class=\"_ _567\"> </span></div></td><td class=\"c n x299a y3de2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.986<span class=\"_ _567\"> </span></div></td><td class=\"c n x299b y3de2 w7df h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">\u20ac 77,6 mln<span class=\"_ _567\"> </span></div></td><td class=\"c n x299c y3de2 w7e0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">\u20ac 11,7 mln<span class=\"_ _567\"> </span></div></td></tr></table>delle <span class=\"_ _2\"></span>Marche <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>a Monte <span class=\"_ _a\"></span>dei Paschi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Siena al <span class=\"_ _a\"></span>fine di <span class=\"_ _2\"></span>sentire <span class=\"_ _a\"></span>accertare e <span class=\"_ _a\"></span>dichiarare <span class=\"_ _2\"></span>la nullit\u00e0<span class=\"_ _567\"> </span>e/o <span class=\"_ _b\"></span>inefficacia <span class=\"_ _b\"></span>e/o <span class=\"_ _8\"></span>inopponibilit\u00e0 <span class=\"_ _b\"></span>alla <span class=\"_ _8\"></span>curatela <span class=\"_ _b\"></span>attrice <span class=\"_ _8\"></span>della <span class=\"_ _b\"></span>cessione <span class=\"_ _8\"></span>del <span class=\"_ _b\"></span>credito <span class=\"_ _b\"></span>e, <span class=\"_ _8\"></span>quindi,<span class=\"_ _567\"> </span>sentirle condannare, in solido, a versar<span class=\"_ _2\"></span>e la somma. La domanda appare destituita di ogni<span class=\"_ _567\"> </span>fondamento <span class=\"_ _a\"></span>come <span class=\"_ _2\"></span>confermato <span class=\"_ _a\"></span>anche <span class=\"_ _2\"></span>dal <span class=\"_ _a\"></span>legale <span class=\"_ _2\"></span>fiduciario <span class=\"_ _a\"></span>al <span class=\"_ _2\"></span>quale <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _2\"></span>stato <span class=\"_ _a\"></span>affidato <span class=\"_ _a\"></span>l\u2019incarico<span class=\"_ _567\"> </span>per la costituzione in giudizio. La Banca, unitamente agli altri due istituti di credito, in data<span class=\"_ _567\"> </span>2 dicembre 2009 (cir<span class=\"_ _2\"></span>ca tre anni prima della dichiarazione di fallimento intervenuta con<span class=\"_ _567\"> </span>sentenza del 21 marzo 2013), aveva concesso una apertura di credito alla societ\u00e0 fallita,<span class=\"_ _567\"> </span>utilizzabile nella forma tecnica dell\u2019anticipo su contratti verso enti pubblici e/o pubblica<span class=\"_ _567\"> </span>amministrazione, per l\u2019ammontare di Eur<span class=\"_ _2\"></span>o 1 milioni da parte di ciascuna banca; nell\u2019atto di<span class=\"_ _567\"> </span>concessione \u00e8 stata espressamente convenuta la r<span class=\"_ _2\"></span>otativit\u00e0 dell\u2019anticipazione accordata. Il<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>ribunale di Perugia con sentenza di primo grado nel rigettare le prime due domande, ha<span class=\"_ _567\"> </span>accolto la domanda relativa alla pr<span class=\"_ _2\"></span>oposta di azione revocatoria e per l\u2019effetto ha dichiarato<span class=\"_ _567\"> </span>l\u2019inefficacia <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>contratto <span class=\"_ _b\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>cessione <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>credito, <span class=\"_ _b\"></span>condannando <span class=\"_ _8\"></span>le <span class=\"_ _b\"></span>tre <span class=\"_ _8\"></span>banche <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>solido <span class=\"_ _8\"></span>tra<span class=\"_ _567\"> </span>loro a r<span class=\"_ _2\"></span>estituire al fallimento la somma di Euro 21,9 milioni oltr<span class=\"_ _2\"></span>e interessi legali e spese<span class=\"_ _567\"> </span>legali. Le banche hanno proceduto ad appellar<span class=\"_ _2\"></span>e la sentenza di primo grado che si ritiene<span class=\"_ _567\"> </span>infondata in fatto e in diritto, la cui esecutivit\u00e0 \u00e8 stata sospesa medio tempore dalla Corte<span class=\"_ _567\"> </span>d\u2019Appello. L<span class=\"_ _a\"></span>\u2019appello \u00e8 in decisione;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws1ec\">Petitum di Euro 5,5 milioni. L<span class=\"_ _3\"></span>\u2019attrice, ammessa alla procedura di amministrazione<span class=\"_ _567\"> </span></span>straordinaria delle grandi impr<span class=\"_ _2\"></span>ese in crisi ex \u201cLegge Marzano\u201d, aveva gi\u00e0 promosso nel<span class=\"_ _567\"> </span>maggio 2022 un primo giudizio nei confronti del Banco Desio chiedendo al T<span class=\"_ _3\"></span>ribunale di<span class=\"_ _567\"> </span>Roma una <span class=\"_ _2\"></span>revocatoria <span class=\"_ _2\"></span>fallimentare <span class=\"_ _2\"></span>per Eur<span class=\"_ _2\"></span>o 0,7 <span class=\"_ _2\"></span>milioni. V<span class=\"_ _a\"></span>erso la <span class=\"_ _2\"></span>fine del <span class=\"_ _2\"></span>mese di <span class=\"_ _2\"></span>dicembre<span class=\"_ _567\"> </span>2022 <span class=\"_ _2\"></span>i Commissari <span class=\"_ _a\"></span>Straordinari <span class=\"_ _2\"></span>hanno fatto <span class=\"_ _2\"></span>notificare <span class=\"_ _a\"></span>un secondo <span class=\"_ _2\"></span>atto <span class=\"_ _2\"></span>di citazione, <span class=\"_ _a\"></span>relativo<span class=\"_ _567\"> </span>questa <span class=\"_ _1d\"></span>volta <span class=\"_ _1d\"></span>ad <span class=\"_ _24\"></span>una <span class=\"_ _1d\"></span>richiesta <span class=\"_ _1d\"></span>risarcitoria <span class=\"_ _1d\"></span>per <span class=\"_ _24\"></span>una <span class=\"_ _1d\"></span>somma <span class=\"_ _1d\"></span>complessiva <span class=\"_ _24\"></span>pari <span class=\"_ _1d\"></span>a <span class=\"_ _1d\"></span>Euro <span class=\"_ _1d\"></span>389,3<span class=\"_ _567\"> </span>milioni calcolata <span class=\"_ _2\"></span>sulla base <span class=\"_ _2\"></span>dell\u2019aggravio del <span class=\"_ _2\"></span>deficit patrimoniale <span class=\"_ _2\"></span>(o del <span class=\"_ _2\"></span>netto patrimoniale)<span class=\"_ _567\"> </span>della societ\u00e0 concretizzatosi dal 31 dicembr<span class=\"_ _2\"></span>e 2015 al 31 dicembre 2017. La domanda di<span class=\"_ _567\"> </span>condanna risarcitoria \u00e8 stata pr<span class=\"_ _2\"></span>oposta in via solidale ad un pool composto da 32 istituti<span class=\"_ _567\"> </span>di credito e societ\u00e0 di factoring, tra cui Banco Desio, ad una societ\u00e0 di r<span class=\"_ _2\"></span>evisione e ai<span class=\"_ _567\"> </span>componenti del consiglio di gestione e del consiglio di sorveglianza di parte attrice. Alla<span class=\"_ _567\"> </span>luce dei primi approfondimenti ef<span class=\"_ _2\"></span>fettuati, stante il fatto che la causa \u00e8 soltanto all\u2019inizio,<span class=\"_ _567\"> </span>la banca allo stato ritiene le richieste di controparte sostanzialmente infondate in<span class=\"_ _567\"> </span>considerazione <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>fatto <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>gli <span class=\"_ _8\"></span>elementi <span class=\"_ _b\"></span>informativi <span class=\"_ _b\"></span>acquisiti <span class=\"_ _8\"></span>nella <span class=\"_ _b\"></span>fase <span class=\"_ _b\"></span>istruttoria <span class=\"_ _8\"></span>che <span class=\"_ _b\"></span>ha<span class=\"_ _567\"> </span>portato alla concessione del mutuo chirografo concesso nel mese di luglio 2016 non erano<span class=\"_ _567\"> </span>tali <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>palesare <span class=\"_ _2\"></span>elementi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>dissesto <span class=\"_ _2\"></span>economico-finanziario <span class=\"_ _2\"></span>della contr<span class=\"_ _2\"></span>oparte <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>trovava<span class=\"_ _567\"> </span>in una fase di sviluppo del proprio business con investimenti nel settor<span class=\"_ _2\"></span>e delle concessioni<span class=\"_ _567\"> </span>(anche <span class=\"_ _8\"></span>all\u2019estero <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>anche <span class=\"_ _8\"></span>mediante <span class=\"_ _8\"></span>l'acquisizione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>aziende <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>specifici <span class=\"_ _8\"></span>know <span class=\"_ _8\"></span>how). <span class=\"_ _8\"></span>La<span class=\"_ _567\"> </span>causa \u00e8 stata interrotta per il decesso di uno dei legali. L<span class=\"_ _3\"></span>\u2019attrice ha depositato ricorso per<span class=\"_ _567\"> </span>la riassunzione della causa <span class=\"_ _2\"></span>e il T<span class=\"_ _3\"></span>ribunale ha fissato la prima udienza <span class=\"_ _2\"></span>il 25 febbraio 2025 nel<span class=\"_ _567\"> </span>corso <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>quale, <span class=\"_ _8\"></span>il <span class=\"_ _b\"></span>Giudice <span class=\"_ _b\"></span>- <span class=\"_ _8\"></span>preso atto <span class=\"_ _8\"></span>della <span class=\"_ _b\"></span>mancata <span class=\"_ _b\"></span>ricezione <span class=\"_ _8\"></span>della <span class=\"_ _b\"></span>prova di <span class=\"_ _8\"></span>avvenuta<span class=\"_ _567\"> </span>notifica <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>citazione ad <span class=\"_ _a\"></span>uno dei <span class=\"_ _a\"></span>convenuti (che <span class=\"_ _a\"></span>non risulta, <span class=\"_ _2\"></span>allo <span class=\"_ _2\"></span>stato, <span class=\"_ _2\"></span>ancora costituito <span class=\"_ _a\"></span>in<span class=\"_ _567\"> </span>giudizio) e della richiesta di rinvio d\u2019udienza - ha rinviato la causa, con salvezza dei diritti di<span class=\"_ _567\"> </span>prima udienza, alla data del 1\u00b0 luglio 2025; alla predetta udienza il Giudice, alla luce <span class=\"_ _b\"></span>della<span class=\"_ _567\"> </span>transazione intervenuta tra la procedura e le parti convenute, ha dichiarato l\u2019estinzione<span class=\"_ _567\"> </span>parziale <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>giudizio <span class=\"_ _1d\"></span>limitatamente <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>queste <span class=\"_ _1d\"></span>parti <span class=\"_ _8\"></span>(tra <span class=\"_ _1d\"></span>cui <span class=\"_ _8\"></span>Banco <span class=\"_ _8\"></span>Desio) <span class=\"_ _1d\"></span>ed <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>rinviato <span class=\"_ _1d\"></span>la<span class=\"_ _567\"> </span>causa al <span class=\"_ _b\"></span>18 <span class=\"_ _b\"></span>novembre 2025 <span class=\"_ _b\"></span>per verificare <span class=\"_ _b\"></span>il perfezionamento <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>notifica <span class=\"_ _b\"></span>della citazione<span class=\"_ _567\"> </span>al convenuto non costituito Banco Do Brasil S.A.. La prima udienza \u00e8 fissata il 26.09.2026;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws1c8\">Petitum di Euro 3,6 milioni. La Curatela del Fallimento ha citato l\u2019incorporata Banca Popolar<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></span>di Spoleto avanti il T<span class=\"_ _3\"></span>ribunale di Perugia \u2013 Sezione specializzata in materia di impresa<span class=\"_ _567\"> </span>(prima <span class=\"_ _24\"> </span>udienza <span class=\"_ _24\"> </span>fissata <span class=\"_ _1\"> </span>al <span class=\"_ _24\"> </span>4 <span class=\"_ _24\"> </span>novembre <span class=\"_ _24\"> </span>2019) <span class=\"_ _24\"> </span>chiedendo <span class=\"_ _1\"> </span>l\u2019accertamento <span class=\"_ _24\"> </span>dell\u2019annullabilit\u00e0<span class=\"_ _567\"> </span>ex art. 2377 CC della delibera assembleare di Banca Popolar<span class=\"_ _2\"></span>e di Spoleto S.p.A. del 7<span class=\"_ _567\"> </span>maggio 2019 che ha approvato il Pr<span class=\"_ _2\"></span>ogetto di fusione per incorporazione della stessa<span class=\"_ _567\"> </span>in Banco di Desio e della Brianza S.p.A. per mancanza di informazioni e di incongruit\u00e0<span class=\"_ _567\"> </span>sulla <span class=\"_ _1d\"></span>determinazione <span class=\"_ _24\"></span>del <span class=\"_ _24\"></span>rapporto <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>cambio <span class=\"_ _1d\"></span>tra <span class=\"_ _24\"> </span>le <span class=\"_ _24\"></span>azioni <span class=\"_ _1d\"></span>delle <span class=\"_ _24\"></span>due <span class=\"_ _1d\"></span>banche <span class=\"_ _24\"> </span>e <span class=\"_ _24\"></span>quindi <span class=\"_ _1d\"></span>la<span class=\"_ _567\"> </span>condanna a risarcir<span class=\"_ _2\"></span>e il Fallimento per il presunto danno che ad esso avrebbe cagionato in<span class=\"_ _567\"> </span>conseguenza <span class=\"_ _b\"></span>dell\u2019incongruit\u00e0 <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>rapporto <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>cambio, <span class=\"_ _b\"></span>danno <span class=\"_ _b\"></span>quant<span class=\"_ _b\"></span>ificato <span class=\"_ _b\"></span>da <span class=\"_ _b\"></span>controparte<span class=\"_ _567\"> </span>in Euro 3,6 milioni o nella somma maggior<span class=\"_ _2\"></span>e o minore che risulter\u00e0 di giustizia. Fermo<span class=\"_ _567\"> </span>restando <span class=\"_ _b\"></span>che, <span class=\"_ _8\"></span>ai <span class=\"_ _8\"></span>sensi <span class=\"_ _b\"></span>dell\u2019art. <span class=\"_ _8\"></span>2504-quater <span class=\"_ _8\"></span>CC, <span class=\"_ _8\"></span>essendo <span class=\"_ _b\"></span>ormai <span class=\"_ _8\"></span>stata <span class=\"_ _8\"></span>eseguita <span class=\"_ _8\"></span>l\u2019iscrizione<span class=\"_ _567\"> </span>dell\u2019atto <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>fusione, <span class=\"_ _b\"></span>non <span class=\"_ _b\"></span>pu\u00f2 <span class=\"_ _b\"></span>pi\u00f9 <span class=\"_ _8\"></span>esser<span class=\"_ _2\"></span>e <span class=\"_ _b\"></span>pronunciata <span class=\"_ _b\"></span>l\u2019invalidit\u00e0 <span class=\"_ _b\"></span>dell\u2019atto <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>fusione <span class=\"_ _8\"></span>Banco<span class=\"_ _567\"> </span>Desio si \u00e8 costituito in giudizio, ribadendo la congruit\u00e0 del rapporto di cambio stabilito per<span class=\"_ _567\"> </span>l\u2019operazione. <span class=\"_ _a\"></span>La <span class=\"_ _2\"></span>CTU <span class=\"_ _2\"></span>disposta <span class=\"_ _a\"></span>in <span class=\"_ _2\"></span>corso <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>causa <span class=\"_ _2\"></span>tesa <span class=\"_ _2\"></span>a <span class=\"_ _a\"></span>verificare <span class=\"_ _2\"></span>la <span class=\"_ _a\"></span>congruit\u00e0 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>concambio<span class=\"_ _567\"> </span>delle <span class=\"_ _b\"></span>azioni <span class=\"_ _b\"></span>nell\u2019ambito <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>fusione societaria <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>questione <span class=\"_ _b\"></span>ha <span class=\"_ _b\"></span>prospettato, <span class=\"_ _b\"></span>sulla <span class=\"_ _b\"></span>base <span class=\"_ _b\"></span>di<span class=\"_ _567\"> </span>considerazioni peraltro opinabili in materia di valutazioni d\u2019azienda, la r<span class=\"_ _2\"></span>estituzione da parte<span class=\"_ _567\"> </span>della Banca al Fallimento dell\u2019importo di circa Eur<span class=\"_ _2\"></span>o 0,9 milioni a titolo di risarcimento. Il<span class=\"_ _567\"> </span>Giudice all\u2019udienza del 10 novembre 2022 per pr<span class=\"_ _2\"></span>ecisazione delle conclusioni ha rimesso<span class=\"_ _567\"> </span>la causa in decisione. Con sentenza di primo grado Banco Desio \u00e8 stato condannato<span class=\"_ _567\"> </span>al pagamento dell\u2019importo di 939.349 euro. La banco ha pr<span class=\"_ _2\"></span>omosso appello avverso la<span class=\"_ _567\"> </span>sentenza in <span class=\"_ _2\"></span>quanto infondata <span class=\"_ _2\"></span>in fatto <span class=\"_ _2\"></span>e in <span class=\"_ _2\"></span>diritto. L<span class=\"_ _a\"></span>\u2019appello ha <span class=\"_ _2\"></span>confermato il <span class=\"_ _2\"></span>primo grado <span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span>Banco Desio ha provveduto ad adempier<span class=\"_ _2\"></span>e la decisione;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsdb\">Petitum di Euro 1,8 milioni. T<span class=\"_ _3\"></span>rattasi di opposizione ad atto di precetto di complessivi Euro<span class=\"_ _567\"> </span></span>28,1 milioni <span class=\"_ _b\"></span>per un <span class=\"_ _b\"></span>finanziamento bancario <span class=\"_ _b\"></span>in pool <span class=\"_ _b\"></span>in cui <span class=\"_ _b\"></span>Banco Desio <span class=\"_ _b\"></span>\u00e8 esposto <span class=\"_ _b\"></span>per Euro<span class=\"_ _567\"> </span>1,8 <span class=\"_ _2\"></span>milioni. <span class=\"_ _2\"></span>Il <span class=\"_ _2\"></span>Giudice, <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>provvedimento <span class=\"_ _2\"></span>notificato <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>10 <span class=\"_ _2\"></span>dicembre <span class=\"_ _a\"></span>2024 ha <span class=\"_ _a\"></span>ritenuto <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>non<span class=\"_ _567\"> </span>concedere la <span class=\"_ _2\"></span>sospensione \u201cinaudita altera parte\u201d ed ha <span class=\"_ _2\"></span>fissato l\u2019udienza per la trattazione<span class=\"_ _567\"> </span>in contradditorio al 16 gennaio 2025 poi rinviata al 23 gennaio 2025; in tale udienza, dopo<span class=\"_ _567\"> </span>il contraddittorio delle parti in merito all\u2019esecutivit\u00e0 e validit\u00e0 del titolo, il Giudice si \u00e8<span class=\"_ _567\"> </span>riservato. Successivamente, con provvedimento avente data 5 febbraio 2025 il Giudice ha<span class=\"_ _567\"> </span>rinviato l\u2019udienza di prima comparizione al 15 maggio 2025. A tale udienza il Giudice si \u00e8<span class=\"_ _567\"> </span>riservato di decidere sulle istanze istruttorie pr<span class=\"_ _2\"></span>oposte dall\u2019attrice, a cui le parti convenute,<span class=\"_ _567\"> </span>tra cui Banco Desio si sono opportunamente opposte. La causa \u00e8 chiamata all\u2019udienza del<span class=\"_ _567\"> </span>20 novembre 2026 per la pr<span class=\"_ _2\"></span>ecisazione delle conclusioni;<span class=\"_ _567\"> </span>Petitum di Euro 1,7 milioni. Contr<span class=\"_ _2\"></span>oparte ha citato Banco Desio avanti al T<span class=\"_ _a\"></span>ribunale di Prato<span class=\"_ _567\"> </span>chiedendo la condanna alla restituzione dell\u2019importo di Eur<span class=\"_ _2\"></span>o 1.674.882. Controparte<span class=\"_ _567\"> </span>sostiene <span class=\"_ _9\"> </span>di  esser<span class=\"_ _2\"></span>e  stata <span class=\"_ _9\"> </span>consigliata <span class=\"_ _9\"> </span>nel  mese <span class=\"_ _9\"> </span>di  marzo <span class=\"_ _9\"> </span>2020 <span class=\"_ _9\"> </span>all\u2019acquisto  di <span class=\"_ _9\"> </span>un  titolo<span class=\"_ _567\"> </span>obbligazionario emesso da International Finance Corporation in rubli con scadenza il 24<span class=\"_ _567\"> </span>marzo 2022. Alla scadenza del titolo la Banca ha provveduto ad accr<span class=\"_ _2\"></span>editare sul conto<span class=\"_ _567\"> </span>corrente in rubli di contr<span class=\"_ _2\"></span>oparte la somma rimborsata, relativa al pagamento dell\u2019ultima<span class=\"_ _567\"> </span>cedola <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>rimborso <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>capitale, <span class=\"_ _8\"></span>senza <span class=\"_ _8\"></span>r<span class=\"_ _2\"></span>enderla <span class=\"_ _8\"></span>disponibile <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>poi <span class=\"_ _8\"></span>confiscarla <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>fine<span class=\"_ _567\"> </span>del mese di dicembre 2024 in conformit\u00e0 agli obblighi di cui all\u2019art. 9 del decr<span class=\"_ _2\"></span>eto del<span class=\"_ _567\"> </span>Presidente della Federazione Russa del 19 marzo 2024, n. 198. Banco Desio ha in un primo<span class=\"_ _567\"> </span>momento comunicato l\u2019impossibilit\u00e0 oggettiva di operare in rubli, per via delle sanzioni<span class=\"_ _567\"> </span>adottate <span class=\"_ _2\"></span>in conseguenza <span class=\"_ _2\"></span>del conflitto <span class=\"_ _2\"></span>russo-ucraino, <span class=\"_ _2\"></span>ed ha <span class=\"_ _2\"></span>successivamente comunicato <span class=\"_ _2\"></span>la<span class=\"_ _567\"> </span>confisca, <span class=\"_ _b\"></span>avvenuta <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>data <span class=\"_ _8\"></span>30 dicembre <span class=\"_ _b\"></span>2024, <span class=\"_ _b\"></span>dell\u2019importo <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>rubli <span class=\"_ _b\"></span>secondo <span class=\"_ _b\"></span>istruzioni <span class=\"_ _b\"></span>che<span class=\"_ _567\"> </span>la banca stessa ha ricevuto dalla banca depositaria. Banco Desio si \u00e8 costituito in giudizio<span class=\"_ _567\"> </span>a ministero dello Studio Pedersoli per r<span class=\"_ _2\"></span>esistere alla domanda. La causa \u00e8 in fase istruttoria<span class=\"_ _567\"> </span>ed \u00e8 stata rinviata al 6 maggio 2026 per produzione documentale;<span class=\"_ _567\"> </span>Petitum di Euro 1,6 milioni. La parte attrice contesta un conto corr<span class=\"_ _2\"></span>ente chiuso in data<span class=\"_ _567\"> </span>6 dicembre 2017 per passaggio a sof<span class=\"_ _2\"></span>ferenza con saldo negativo per complessivi Euro<span class=\"_ _567\"> </span>310.217. La controparte cita in giudizio Banco Desio sulla scorta di una perizia econometrica<span class=\"_ _567\"> </span>redatta <span class=\"_ _b\"></span>al <span class=\"_ _8\"></span>solo <span class=\"_ _b\"></span>fine <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>far <span class=\"_ _8\"></span>verificare, <span class=\"_ _b\"></span>dal <span class=\"_ _b\"></span>T<span class=\"_ _a\"></span>ribunale <span class=\"_ _8\"></span>competente, <span class=\"_ _b\"></span>l\u2019applicazione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>tassi <span class=\"_ _b\"></span>non<span class=\"_ _567\"> </span>contrattualizzati, <span class=\"_ _30\"> </span>pr<span class=\"_ _2\"></span>esuntivamente <span class=\"_ _30\"> </span>illegittimi <span class=\"_ _30\"> </span>o  comunque <span class=\"_ _30\"> </span>illegali, <span class=\"_ _30\"> </span>nonch\u00e9 <span class=\"_ _30\"> </span>il  presunto<span class=\"_ _567\"> </span>superamento del tasso soglia di usura. Sempre a dir<span class=\"_ _2\"></span>e di controparte, proprio in forza della<span class=\"_ _567\"> </span>segnalazione a soffer<span class=\"_ _2\"></span>enze di cui sopra, l\u2019attrice avrebbe visto progr<span class=\"_ _2\"></span>essivamente ridursi il<span class=\"_ _567\"> </span>proprio <span class=\"_ _a\"></span>credito, sia <span class=\"_ _a\"></span>da parte <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>istituti di <span class=\"_ _a\"></span>credito, <span class=\"_ _2\"></span>sia da <span class=\"_ _a\"></span>parte dei <span class=\"_ _2\"></span>fornitori. <span class=\"_ _2\"></span>T<span class=\"_ _3\"></span>ale dif<span class=\"_ _2\"></span>ficolt\u00e0<span class=\"_ _567\"> </span>economico <span class=\"_ _8\"></span>finanziaria, <span class=\"_ _8\"></span>in <span class=\"_ _1d\"></span>base <span class=\"_ _8\"></span>a <span class=\"_ _1d\"></span>quanto <span class=\"_ _8\"></span>argomentato <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>controparte, <span class=\"_ _8\"></span>avrebbe <span class=\"_ _8\"></span>pertanto<span class=\"_ _567\"> </span>causato <span class=\"_ _a\"></span>un <span class=\"_ _2\"></span>presunto <span class=\"_ _a\"></span>danno <span class=\"_ _a\"></span>patrimoniale, <span class=\"_ _2\"></span>complessivamente <span class=\"_ _a\"></span>quantificato <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>controparte <span class=\"_ _3\"></span>in<span class=\"_ _567\"> </span>Euro 1,4 milioni, nonch\u00e9 un presunto danno non patrimoniale quantificato in Eur<span class=\"_ _2\"></span>o 85 mila<span class=\"_ _567\"> </span>per <span class=\"_ _b\"></span>ogni <span class=\"_ _8\"></span>anno <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>segnalazione, <span class=\"_ _8\"></span>da <span class=\"_ _b\"></span>liquidarsi <span class=\"_ _b\"></span>anche <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>via <span class=\"_ _b\"></span>equitativa. <span class=\"_ _8\"></span>A <span class=\"_ _b\"></span>scioglimento <span class=\"_ _b\"></span>della<span class=\"_ _567\"> </span>riserva assunta all'udienza del 17 gennaio 2022, il Giudice ha solo parzialmente ammesso<span class=\"_ _567\"> </span>le prove articolate, rinviando all\u2019udienza del 4 luglio 2022 ove la banca, come disposto dal<span class=\"_ _567\"> </span>Giudice, ha prodotto l\u2019originale del contratto di conto corr<span class=\"_ _2\"></span>ente e la documentazione relativa,<span class=\"_ _567\"> </span>mentre contr<span class=\"_ _2\"></span>oparte ha insistito nella richiesta di CTU. Banco Desio, dopo aver eccepito<span class=\"_ _567\"> </span>l\u2019infondatezza <span class=\"_ _b\"></span>di quanto <span class=\"_ _b\"></span>ex <span class=\"_ _b\"></span>adverso <span class=\"_ _b\"></span>dedotto, <span class=\"_ _b\"></span>ha <span class=\"_ _b\"></span>chiesto <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>rinvio <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>precisazione delle conclusioni. <span class=\"_ _b\"></span>Il <span class=\"_ _8\"></span>Giudice <span class=\"_ _b\"></span>ha <span class=\"_ _b\"></span>disposto <span class=\"_ _8\"></span>CTU <span class=\"_ _b\"></span>grafologica <span class=\"_ _b\"></span>da <span class=\"_ _8\"></span>verificar<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>all\u2019udienza <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>24 <span class=\"_ _8\"></span>aprile 2024, disponendo la custodia in cassaforte dell\u2019originale prodotto in atti. A tale udienza il Giudice, sciolta la riserva, ha rinviato la causa al 12 maggio 2026 per la precisazione delle conclusioni; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsab\">Petitum di Euro 1,6 milioni. Parte attrice ha convenuto in giudizio Banco Desio avanti al </span>T<span class=\"_ _3\"></span>ribunale di T<span class=\"_ _3\"></span>eramo per ottenere la restituzione di Eur<span class=\"_ _2\"></span>o 1,6 milioni a seguito di operazioni ritenute nulle e illegittime aventi ad oggetto delle gestioni patrimoniali e un atto di pegno a garanzia di una societ\u00e0. Controparte contesta di non aver mai disposto la vendita di strumenti finanziari <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>complessivo <span class=\"_ _8\"></span>importo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>milione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>gestione <span class=\"_ _8\"></span>patrimoniale (vendita che sarebbe stata disposta da soggetto non facoltizzato, legale rappr<span class=\"_ _2\"></span>esentante della societ\u00e0 garantita) il cui importo sarebbe servito per l\u2019apertura di due nuove gestioni patrimoniali <span class=\"_ _2\"></span>poste <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>garanzia <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>affidamenti <span class=\"_ _a\"></span>della societ\u00e0 <span class=\"_ _a\"></span>che <span class=\"_ _2\"></span>controparte <span class=\"_ _a\"></span>afferma <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>aver mai <span class=\"_ _8\"></span>costituito <span class=\"_ _b\"></span>ed <span class=\"_ _8\"></span>essere <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>conseguenza <span class=\"_ _8\"></span>stata <span class=\"_ _b\"></span>costretta <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>bonificare <span class=\"_ _8\"></span>importi <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>460.000 euro al fine di ripianar<span class=\"_ _2\"></span>e gli affidamenti della societ\u00e0. A seguito di escussione testimoniale, la causa \u00e8 rinviata al 18 gennaio 2028 per precisazione delle conclusioni; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsd3\">Petitum di Euro 1,5 milioni. Parte attrice ha convenuto in giudizio il nostr<span class=\"_ _2\"></span>o Istituto avanti il </span>T<span class=\"_ _3\"></span>ribunale di Spoleto per ottenere la restituzione di Eur<span class=\"_ _2\"></span>o 1,5 milioni che ritiene essere stati illegittimamente percepiti dal Banco principalmente per: anatocismo, inter<span class=\"_ _2\"></span>essi ultralegali, commissione di massimo scoperto, commissione istruttoria veloce (civ), commissione messa a disposizione fondi, commissioni e spese non pattuite con riferimento a due conti correnti or<span class=\"_ _2\"></span>dinari e ai relativi af<span class=\"_ _2\"></span>fidamenti. A seguito udienza del 21 gennaio 2026, disposta per l\u2019esame della CTU, il giudice \u00e8 in riserva.<span class=\"_ _567\"> </span>Rischi connessi al contenzioso tributario In data 1\u00b0 <span class=\"_ _b\"></span>luglio 2025, la <span class=\"_ _b\"></span>Direzione Provinciale II di Milano dell\u2019Agenzia <span class=\"_ _b\"></span>delle Entrate (l\u2019Ufficio) ha <span class=\"_ _a\"></span>notificato <span class=\"_ _2\"></span>al <span class=\"_ _a\"></span>Banco <span class=\"_ _a\"></span>l\u2019Avviso <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>Rettifica <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>Liquidazione <span class=\"_ _a\"></span>(\u201cl\u2019Avviso\u201d), <span class=\"_ _a\"></span>emesso <span class=\"_ _a\"></span>ai <span class=\"_ _2\"></span>fini <span class=\"_ _a\"></span>dell\u2019imposta di registr<span class=\"_ _2\"></span>o applicata per l\u2019operazione di cessione del compendio aziendale del Gruppo BPER al Gruppo Banco Desio (composto da due rami d\u2019azienda costituiti da 40 sportelli bancari ex BPER Banca, gi\u00e0 Banca Carige, e 8 sportelli bancari ex Banco di Sardegna, c.d. \u201cOperazione Lanternina\u201d). L<span class=\"_ _a\"></span>\u2019Avviso <span class=\"_ _8\"></span>accerta <span class=\"_ _8\"></span>un <span class=\"_ _1d\"></span>maggior <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>dei <span class=\"_ _1d\"></span>due <span class=\"_ _8\"></span>rami <span class=\"_ _1d\"></span>d\u2019azienda <span class=\"_ _8\"></span>e <span class=\"_ _1d\"></span>quindi <span class=\"_ _8\"></span>una <span class=\"_ _1d\"></span>maggiore <span class=\"_ _8\"></span>imposta <span class=\"_ _8\"></span>di registr<span class=\"_ _2\"></span>o pari a 0,578 milioni di euro, oltre alle r<span class=\"_ _2\"></span>elative sanzioni pari a 0,598 milioni di euro, per un totale di 1,176 milioni di euro oltr<span class=\"_ _2\"></span>e a interessi. Le motivazioni recate dall\u2019A<span class=\"_ _2\"></span>vviso, valutate dal<span class=\"_ _567\"> </span>Banco <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>il <span class=\"_ _a\"></span>supporto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>qual<span class=\"_ _b\"></span>ificati <span class=\"_ _3\"></span>consulenti, <span class=\"_ _3\"></span>sono <span class=\"_ _a\"></span>da <span class=\"_ _3\"></span>ritenersi <span class=\"_ _3\"></span>inadeguate <span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>prive <span class=\"_ _a\"></span>di <span class=\"_ _3\"></span>fondamento.<span class=\"_ _567\"> </span>In data 29 settembre 2025 Banco Desio ha pr<span class=\"_ _2\"></span>ovveduto ad impugnare l\u2019Avviso dinnanzi alla<span class=\"_ _567\"> </span>Corte di Giustizia T<span class=\"_ _3\"></span>ributaria di primo grado di Milano. L<span class=\"_ _2\"></span>\u2019Agenzia delle Entrate si \u00e8 costituita in<span class=\"_ _567\"> </span>giudizio resistendo ai motivi di impugnativa formulati e chiedendo il rigetto del ricorso, con la<span class=\"_ _567\"> </span>condanna di Banco Desio alla refusione delle spese di lite.<span class=\"_ _567\"> </span>In esito all\u2019udienza del 9 febbraio u.s., la Corte ha comunicato il parziale accoglimento del<span class=\"_ _567\"> </span>ricorso annullando l\u2019Avviso per la parte r<span class=\"_ _2\"></span>elativa alle sanzioni e riducendo, pertanto, l\u2019importo<span class=\"_ _567\"> </span>complessivamente contestato a 0,578 milioni di euro. Banco Desio convinto dell\u2019illegittimit\u00e0<span class=\"_ _567\"> </span>della <span class=\"_ _1\"> </span>pretesa, <span class=\"_ _1\"> </span>al <span class=\"_ _1\"> </span>fine <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>ottenere <span class=\"_ _24\"> </span>l\u2019annul<span class=\"_ _b\"></span>lamento <span class=\"_ _1\"> </span>anche <span class=\"_ _1\"> </span>della <span class=\"_ _9\"> </span>maggior<span class=\"_ _2\"></span>e <span class=\"_ _9\"> </span>imposta <span class=\"_ _24\"> </span>di <span class=\"_ _9\"> </span>registr<span class=\"_ _2\"></span>o<span class=\"_ _567\"> </span>accertata, proseguir\u00e0 il contenzioso impugnando la sentenza di primo grado.<span class=\"_ _567\"> </span>Informazioni di natura quantitativa<span class=\"_ _567\"> </span>Il numero di eventi pr<span class=\"_ _2\"></span>egiudizievoli rilevati dal Gruppo al 31 dicembre 2025 ammonta a 3.398<span class=\"_ _567\"> </span>eventi. Il risultato del processo di raccolta degli eventi pr<span class=\"_ _2\"></span>egiudizievoli \u00e8 riassunto nella tabella<span class=\"_ _567\"> </span>di seguito riportata:<span class=\"_ _567\"> </span><table class=\"s w7e1 h261\" id=\"_5b947a81-4157-49e5-88e1-8a4834a364d7\"><tr><td class=\"c n x304 y46b7 w7e2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipo Evento<span class=\"_ _567\"> </span></div></td><td class=\"c n x299d y46b7 w301 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">% Eventi<span class=\"_ _567\"> </span></div></td><td class=\"c n x299e y46b7 w7e3 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">% perdita lorda</div></td><td class=\"t m0 x196e h27 y46b8 ff6 fs16 fc0 sc0 ls0 ws0\">% perdita netta </td><td class=\"t m0 x18ef h27 y46b8 ff6 fs16 fc0 sc0 ls0 ws0\">% Recuperi<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x299f h27 y46b9 ff6 fs16 fc0 sc0 ls0 ws0\">sul totale<span class=\"_ _567\"> </span></td><td class=\"t m0 x1f2a h27 y46b9 ff6 fs16 fc0 sc0 ls0 ws0\">sul totale<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"t m0 x547 h28 y46ba ff9 fs16 fc0 sc0 ls0 ws0\">FRODE INTERNA Perdite dovute ad atti di fr<span class=\"_ _2\"></span>ode, appropriazione indebita, aggiramento di statuti, leggi o politiche aziendali (esclusi gli </td><td class=\"c n x29a0 y46bb w256 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">0,03%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a1 y46bb w256 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">0,03%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a2 y46bb w256 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">0,03%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a3 y46bb w256 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">0,00%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y46bc ff9 fs16 fc0 sc0 ls0 ws0\">episodi di discriminazione), che coinvolgono almeno un membro interno della banca<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y46bd ff9 fs16 fc0 sc0 ls0 ws0\">FRODE ESTERNA Perdite dovute ad atti di fr<span class=\"_ _2\"></span>ode, appropriazione indebita, aggiramento di statuti, leggi o politiche aziendali (esclusi gli </td><td class=\"c n x29a0 y46be w256 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">0,85%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a4 y46be w339 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">11,57%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a5 y46be w339 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">11,16%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a6 y46be w256 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4,50%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y46bf ff9 fs16 fc0 sc0 ls0 ws0\">episodi di discriminazione) perpetuati da parte di terzi<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y46c0 ff9 fs16 fc0 sc0 ls0 ws0\">CONTRA<span class=\"_ _a\"></span>TTO DI LA<span class=\"_ _2\"></span>VORO E SICUREZZA SUL POSTO DI LAVORO Per<span class=\"_ _2\"></span>dite dovute ad azioni in contrasto con le leggi </td><td class=\"c n x29a0 y46c1 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0,15%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a1 y46c1 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5,78%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a2 y46c1 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5,84%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a3 y46c1 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0,00%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y46c2 ff9 fs16 fc0 sc0 ls0 ws0\">e i contratti di lavoro, sanitarie e sicur<span class=\"_ _2\"></span>ezza sul posto di lavoro, e al risarcimento per infortunio o per episodi </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y46c3 ff9 fs16 fc0 sc0 ls0 ws0\">di discriminazione<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y46c4 ff9 fs16 fc0 sc0 ls0 ws0\">A<span class=\"_ _a\"></span>TTIVIT<span class=\"_ _a\"></span>\u00c0 RELAZIONALE CONNESSA A CLIENTI, PRODOTTI E CANALI Perdite per incapacit\u00e0 (non intenzionale </td><td class=\"c n x29a7 y46c5 w339 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">62,77%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a8 y46c5 w339 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">56,23%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a9 y46c5 w339 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">56,81%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29aa y46c5 w396 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0,00%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h2c y46c6 ff10 fs16 fc0 sc0 ls0 ws0\">o per negligenza) di realizzar<span class=\"_ _2\"></span>e impegni professionali presi con la clientela (compresi i r<span class=\"_ _2\"></span>equisiti fiduciari </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y46c7 ff9 fs16 fc0 sc0 ls0 ws0\">e di adeguata informazione sugli investimenti<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y46c8 ff9 fs16 fc0 sc0 ls0 ws0\">DANNI AGLI ASSET Rientrano in questa categoria gli eventi di origine naturale o riconducibili ad azioni compiute </td><td class=\"c n x29a0 y3dd7 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0,38%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a1 y3dd7 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1,04%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a2 y3dd7 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0,71%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29ab y3dd7 w339 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">32,09%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y46c9 ff9 fs16 fc0 sc0 ls0 ws0\">da soggetti esterni che provocano danni ai beni materiali della banca<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y4020 w7e4 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">INTERRUZIONE A<span class=\"_ _a\"></span>TTIVIT<span class=\"_ _a\"></span>\u00c0 E DISFUNZIONI DEI SISTEMI Perdite derivanti dal blocco di sistemi informatici o di collegamenti di linea<span class=\"_ _567\"> </span></div></td><td class=\"c n x29ac y4020 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0,12%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29ad y4020 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0,29%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29ae y4020 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0,29%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29af y4020 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0,00%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4021 w7e5 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">ESECUZIONE DELLE DISPOSIZIONI, EROGAZIONE DEI PRODOTTI E GESTIONE DEI PROCESSI<span class=\"_ _567\"> </span></div></td><td class=\"c n x29b0 y4021 w339 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">35,70%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29b1 y4021 w339 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">25,06%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29b2 y4021 w339 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">25,16%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29b3 y4021 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0,64%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w7e6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">TOT<span class=\"_ _a\"></span>ALE Gruppo Banco Desio e della Brianza<span class=\"_ _567\"> </span></div></td><td class=\"c n x29b4 y3de0 w7e7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">100,00%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29b5 y3de0 w7e7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">100,00%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29b6 y3de0 w7e8 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">100,0%<span class=\"_ _567\"> </span></div></td><td class=\"c n x1850 y3de0 w7e9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1,01%<span class=\"_ _567\"> </span></div></td></tr></table>Il valore di per<span class=\"_ _2\"></span>dita operativa lorda \u00e8 pari a 7.136 migliaia di euro su cui, nel corso del periodo di<span class=\"_ _567\"> </span> riferimento, sono stati effettuati accantonamenti per 3.543 migliaia di eur<span class=\"_ _2\"></span>o e si sono manifestati<span class=\"_ _567\"> </span>recuperi per 72 migliaia di eur<span class=\"_ _2\"></span>o; conseguentemente la perdita operativa netta ammonta a 7.064<span class=\"_ _567\"> </span> migliaia di euro.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-761": {
   "value": "Sezione 10 <span class=\"ff9\">- Fondi per rischi ed oneri - voce 100<span class=\"_ _567\"> </span></span>10.1 Fondi per rischi e oneri: composizione<span class=\"_ _567\"> </span>Nella <span class=\"_ _b\"></span>voce <span class=\"_ _b\"></span>\u201c1. <span class=\"_ _8\"></span>Fondi per <span class=\"_ _8\"></span>rischio <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>credito <span class=\"_ _b\"></span>relativo a <span class=\"_ _8\"></span>impegni <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>garanzie <span class=\"_ _b\"></span>finanziarie <span class=\"_ _8\"></span>rilasciate\u201d<span class=\"_ _567\"> </span>trova accoglimento il fondo rischi determinato applicando i modelli di calcolo della per<span class=\"_ _2\"></span>dita<span class=\"_ _567\"> </span>attesa <span class=\"_ _a\"></span>definiti <span class=\"_ _2\"></span>in <span class=\"_ _a\"></span>sede <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>prima <span class=\"_ _2\"></span>applicazione <span class=\"_ _2\"></span>del <span class=\"_ _a\"></span>principio <span class=\"_ _2\"></span>contabile <span class=\"_ _a\"></span>\u201cIFRS9 <span class=\"_ _2\"></span>Strumenti <span class=\"_ _a\"></span>finanziari\u201d.<span class=\"_ _567\"> </span>La sottovoce \u201c4.1 controversie legali\u201d compr<span class=\"_ _2\"></span>ende gli accantonamenti costituiti per fronteggiare<span class=\"_ _567\"> </span>le previsioni di per<span class=\"_ _2\"></span>dita sulle cause passive, di cui 10.541 migliaia di euro a fronte di cause legali<span class=\"_ _567\"> </span>(12.917 migliaia di eur<span class=\"_ _2\"></span>o lo scorso fine <span class=\"_ _2\"></span>esercizio) e 1.395 <span class=\"_ _2\"></span>migliaia di euro a <span class=\"_ _2\"></span>fronte di r<span class=\"_ _2\"></span>evocatorie<span class=\"_ _567\"> </span>fallimentari (ex 1.474 migliaia di euro).<span class=\"_ _567\"> </span>La voce \u201c4.2 oneri per il personale\u201d comprende principalmente le passivit\u00e0:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws5c\">per il sistema premiante per 16.181 migliaia di eur<span class=\"_ _2\"></span>o (14.820 migliaia di euro al 31 dicembre<span class=\"_ _567\"> </span></span>2024);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws128\">premi aziendali e welfar<span class=\"_ _2\"></span>e 9.312 migliaia di euro (13.336 migliaia di euro al 31 dicembr<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></span>2024) che comprende lo stanziamento ef<span class=\"_ _2\"></span>fettuato nel 2024 per il piano esodazione rivolto<span class=\"_ _567\"> </span>ai dipendenti;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws1ee\">premi anzianit\u00e0 e ferie aggiuntive per 4.001 migliaia di eur<span class=\"_ _2\"></span>o (4.126 migliaia di euro al 31<span class=\"_ _567\"> </span></span>dicembre 2024).<span class=\"_ _567\"> </span><table class=\"s w436 h1f8\" id=\"_cbbf4dfd-b19b-47ff-a2c5-2bf84f907883\"><tr><td class=\"c n x304 y41e8 w437 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci/Componenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x12b8 y41e8 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x12b9 y41e8 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h28 y41e9 ff9 fs16 fc0 sc0 ls0 ws0\">1. Fondi per rischio di credito r<span class=\"_ _2\"></span>elativo a impegni </td><td class=\"c n x12ba y41ea w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.919<span class=\"_ _567\"> </span></div></td><td class=\"c n x12bb y41ea w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.531<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h2c y41eb ff10 fs16 fc0 sc0 ls0 ws0\">e garanzie finanziarie rilasciate<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x304 y41ec w438 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">2. Fondi su altri impegni e altre garanzie rilasciate<span class=\"_ _567\"> </span></div></td><td class=\"c n x12bc y41ed w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12bd y41ed w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4062 w439 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3. Fondi di quiescenza aziendali<span class=\"_ _567\"> </span></div></td><td class=\"c n x12be y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12bf y4062 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4063 w43a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4. Altri fondi per rischi ed oneri<span class=\"_ _567\"> </span></div></td><td class=\"c n x12c0 y4063 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">70.650<span class=\"_ _567\"> </span></div></td><td class=\"c n x12c1 y4063 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">79.758<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41ee w43b h1b3\"><div class=\"t m0 x2a1 h27 y3e50 ff10 fs16 fc0 sc0 ls0 ws0\">4.1 controversie legali e fiscali<span class=\"_ _567\"> </span></div></td><td class=\"c n x12c2 y41d5 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">11.936<span class=\"_ _567\"> </span></div></td><td class=\"c n x12c3 y41d5 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">12.469<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4065 w43c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.2 oneri per il personale<span class=\"_ _567\"> </span></div></td><td class=\"c n x12c4 y4065 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">31.167<span class=\"_ _567\"> </span></div></td><td class=\"c n x12c5 y4065 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">32.387<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4066 w2a4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.3 altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x12c6 y4066 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">27.547<span class=\"_ _567\"> </span></div></td><td class=\"c n x12c7 y4066 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">34.902<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w1e1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x12c8 y3de2 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">73.569<span class=\"_ _567\"> </span></div></td><td class=\"c n x12c9 y3de2 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">83.289<span class=\"_ _567\"> </span></div></td></tr></table>La voce \u201c4.3 altri\u201d comprende:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">fondi atti a fronteggiar<span class=\"_ _2\"></span>e oneri per altri rischi operativi, tra cui:<span class=\"_ _567\"> </span></span>\u2022 <span class=\"_ _258\"> </span><span class=\"fc0 ws2f3\">7.420 migliaia di euro allo stanziamento effettuato per rischi operativi legati alla<span class=\"_ _567\"> </span></span>situazione di particolare incertezza giuridica che \u00e8 emersa a seguito della sentenza della<span class=\"_ _567\"> </span>Corte Costituzionale che ha dichiarato l\u2019incostituzionalit\u00e0 di parte dell\u2019art. 11-octies,<span class=\"_ _567\"> </span>comma 2, del Decreto Sostegni bis;<span class=\"_ _567\"> </span>\u2022 <span class=\"_ _258\"> </span><span class=\"fc0 ws120\">4.963 migliaia di euro allo stanziamento sui futuri storni provvigionali (c.d. \u201crefund<span class=\"_ _567\"> </span></span>liability\u201d su commissioni riconosciute per il collocamento di polizze assicurative abbinate<span class=\"_ _567\"> </span>al prodotto pr<span class=\"_ _2\"></span>estito personale- PPI) da riconoscere alle compagnie assicurative in caso<span class=\"_ _567\"> </span>di estinzione anticipata del contratto.<span class=\"_ _567\"> </span>\u2022 <span class=\"_ _258\"> </span><span class=\"fc0 ws102\">296 migliaia di euro riferito allo stanziamento per rischi estinzione anticipate (Fondo<span class=\"_ _567\"> </span></span>delta tasso e Fondo provvigioni) dei finanziamenti ceduti pr<span class=\"_ _2\"></span>o-soluto;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">fondi <span class=\"_ _b\"></span>accantonati <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>fronte <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>incentivi <span class=\"_ _8\"></span>previsti contrattualmente <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>omotori <span class=\"_ _8\"></span>finanziari<span class=\"_ _567\"> </span></span>al maturare di determinate condizioni per 13.587 migliaia di eur<span class=\"_ _2\"></span>o (12.653 migliaia di euro<span class=\"_ _567\"> </span>al 31 dicembre 2024).<span class=\"_ _567\"> </span>10.2 Fondi per rischi e oneri: variazioni annue<span class=\"_ _567\"> </span><table class=\"s w441 h1fa\" id=\"_d123ed75-3293-42a4-9364-dbaf307c7d45\"><tr><td></td><td class=\"t m0 x12d3 h27 y41f2 ff6 fs16 fc0 sc0 ls0 ws0\">Fondi su altri impegni e altre </td><td class=\"t m0 x12d4 h27 y41f2 ff6 fs16 fc0 sc0 ls0 ws0\">Altri fondi per </td><td class=\"t m0 x12d5 h27 y41f2 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></td></tr><tr><td></td><td class=\"t m0 x12d6 h27 y41f3 ff6 fs16 fc0 sc0 ls0 ws0\">garanzie rilasciate<span class=\"_ _567\"> </span></td><td class=\"t m0 x12d4 h27 y41f3 ff6 fs16 fc0 sc0 ls0 ws0\">rischi ed oneri<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"c n x304 y41f4 w324 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A. Esistenze iniziali<span class=\"_ _567\"> </span></div></td><td class=\"c n x12d7 y41f5 w178 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12d8 y41f4 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">79.758<span class=\"_ _567\"> </span></div></td><td class=\"c n x12d9 y41f4 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">79.758<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41f6 w325 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. Aumenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x12da y41f6 w442 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12db y41f6 w443 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">34.048<span class=\"_ _567\"> </span></div></td><td class=\"c n x12dc y41f6 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">34.048<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y41f7 w432 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">B.1 Accantonamento dell'esercizio<span class=\"_ _567\"> </span></div></td><td class=\"c n x12dd y41f7 w444 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12de y41f7 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">26.332<span class=\"_ _567\"> </span></div></td><td class=\"c n x12df y41f7 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">26.332<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y4198 w445 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">B.2 V<span class=\"_ _2\"></span>ariazioni dovute al passare del tempo<span class=\"_ _567\"> </span></div></td><td class=\"c n x12e0 y4198 w444 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12e1 y4198 w195 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">153<span class=\"_ _567\"> </span></div></td><td class=\"c n x12e2 y4198 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">153<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x12e3 h2c y41f8 ff10 fs16 fc0 sc0 ls0 ws0\">B.3 V<span class=\"_ _2\"></span>ariazioni dovute a modifiche </td><td class=\"c n x12e4 y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12e5 y3fb0 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12e6 y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x12e3 h28 y41f9 ff9 fs16 fc0 sc0 ls0 ws0\">del tasso di sconto </td><td></td><td></td><td></td></tr><tr><td class=\"c n x548 y41fa w329 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">B.4 Altre variazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x12e7 y41fa w247 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12e8 y41fa w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">7.563<span class=\"_ _567\"> </span></div></td><td class=\"c n x12e9 y41fa w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">7.563<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41fb w32a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">C. Diminuzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x12ea y41fb w442 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12eb y41fb w443 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">43.156<span class=\"_ _567\"> </span></div></td><td class=\"c n x12ec y41fb w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">43.156<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y41fc w446 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.1 Utilizzo nell'esercizio<span class=\"_ _567\"> </span></div></td><td class=\"c n x12ed y41fc w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12ee y41fc wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">27.234<span class=\"_ _567\"> </span></div></td><td class=\"c n x12ef y41fc wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">27.234<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x12e3 h2c y41fd ff10 fs16 fc0 sc0 ls0 ws0\">C.2 V<span class=\"_ _2\"></span>ariazioni dovute a modifiche </td><td class=\"c n x12f0 y41e2 w247 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12f1 y41e2 w444 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12f2 y41e2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x12e3 h28 y41fe ff9 fs16 fc0 sc0 ls0 ws0\">del tasso di sconto </td><td></td><td></td><td></td></tr><tr><td class=\"c n x548 y41ff w35d h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.3 Altre variazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x12f3 y41ff w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12f4 y41ff wc8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">15.922<span class=\"_ _567\"> </span></div></td><td class=\"c n x12f5 y41ff wc8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">15.922<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w32f h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">D. Rimanenze finali<span class=\"_ _567\"> </span></div></td><td class=\"c n x12f6 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12f7 y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">70.650<span class=\"_ _567\"> </span></div></td><td class=\"c n x12f8 y3de2 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">70.650<span class=\"_ _567\"> </span></div></td></tr></table>Con riferimento agli \u201cAltri fondi\u201d, nella voce \u201cB.1 Accantonamenti dell\u2019esercizio\u201d sono inclusi i<span class=\"_ _567\"> </span>principali seguenti stanziamenti: al fondo per il personale per 15.729 migliaia di euro; per altri<span class=\"_ _567\"> </span>rischi operativi per 3.937 migliaia di euro e per oneri a fr<span class=\"_ _2\"></span>onte di controversie legali e revocatorie<span class=\"_ _567\"> </span>fallimentari per 1.788 migliaia di euro.<span class=\"_ _567\"> </span>La voce \u201cC.1 Utilizzi nell\u2019esercizio\u201d rappr<span class=\"_ _2\"></span>esenta gli utilizzi diretti dei Fondi per rischi e oneri,<span class=\"_ _567\"> </span>effettuati a fronte di accordi e <span class=\"_ _b\"></span>transazioni perfezionate <span class=\"_ _b\"></span>nel periodo, <span class=\"_ _b\"></span>piuttosto che <span class=\"_ _b\"></span>al verificarsi<span class=\"_ _567\"> </span>delle condizioni previste per l\u2019er<span class=\"_ _2\"></span>ogazione di fondi al personale.<span class=\"_ _567\"> </span>In particolare gli utilizzi sono r<span class=\"_ _2\"></span>elativi principalmente a esborsi per controversie legali e revocatorie<span class=\"_ _567\"> </span>fallimentari per 2.568 migliaia di euro, per er<span class=\"_ _2\"></span>ogazioni relative al sistema premiante per 16.963<span class=\"_ _567\"> </span>migliaia di euro e ai rischi operativi per 4.693 migliaia di eur<span class=\"_ _2\"></span>o.<span class=\"_ _567\"> </span>La <span class=\"_ _1d\"></span>voce <span class=\"_ _24\"></span>\u201cC.2 <span class=\"_ _1d\"></span>V<span class=\"_ _2\"></span>ariazioni <span class=\"_ _24\"></span>dovute <span class=\"_ _1d\"></span>a <span class=\"_ _24\"></span>modifiche <span class=\"_ _1d\"></span>del <span class=\"_ _24\"></span>tasso <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>sconto\u201d <span class=\"_ _1d\"></span>registra <span class=\"_ _1d\"></span>l\u2019ammontare <span class=\"_ _1d\"></span>delle<span class=\"_ _567\"> </span>variazioni iscritte per effetto della modifica del saggio di inter<span class=\"_ _2\"></span>esse legale.<span class=\"_ _567\"> </span>10.3 Fondi per rischio di credito r<span class=\"_ _2\"></span>elativo a impegni e garanzie<span class=\"_ _567\"> </span>finanziarie rilasciate<span class=\"_ _567\"> </span>10.5  Fondi di quiescenza aziendali a benefici definiti<span class=\"_ _567\"> </span>La voce a fine esercizio non pr<span class=\"_ _2\"></span>esenta rimanenze.<span class=\"_ _567\"> </span>10.6 Fondi per rischi e oneri: altri fondi<span class=\"_ _567\"> </span>Il dettaglio della voce \u201cAltri fondi per rischi ed oneri\u201d \u00e8 stato fornito a commento della Sezione<span class=\"_ _567\"> </span>10.1.<span class=\"_ _567\"> </span><table class=\"s w447 h1fb\" id=\"_acda00ac-fa2c-4ab7-a054-78b7ea9ceaf7\"><tr><td></td><td></td><td></td><td class=\"t m0 x12f9 h27 y4200 ff6 fs16 fc0 sc0 ls0 ws0\">Fondi per rischio di credito r<span class=\"_ _2\"></span>elativo a impegni </td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x12fa h2c y4201 ffb fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">e garanzie finanziarie rilasciate<span class=\"_ _567\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x12fb h27 y4202 ff6 fs16 fc0 sc0 ls0 ws0\">Primo </td><td class=\"t m0 x12fc h27 y4202 ff6 fs16 fc0 sc0 ls0 ws0\">Secondo </td><td class=\"t m0 x12fd h27 y4202 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo </td><td class=\"t m0 x12fe h27 y4202 ff6 fs16 fc0 sc0 ls0 ws0\">Impaired </td><td class=\"t m0 x12ff h27 y4203 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></td></tr><tr><td></td><td class=\"t m0 x1300 h27 y4204 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x1301 h27 y4204 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x1302 h27 y4204 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x1303 h27 y4204 ff6 fs16 fc0 sc0 ls0 ws0\">acquisiti/e o </td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x1304 h27 y4205 ff6 fs16 fc0 sc0 ls0 ws0\">originati/e<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"c n x304 y41e2 w448 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Impegni a erogar<span class=\"_ _2\"></span>e fondi<span class=\"_ _567\"> </span></div></td><td class=\"c n x1305 y41e2 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">360<span class=\"_ _567\"> </span></div></td><td class=\"c n x1306 y41e2 w16c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">65<span class=\"_ _567\"> </span></div></td><td class=\"c n x1307 y41e2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1308 y41e2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1309 y41e2 wea h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">425<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h2c y4206 ff10 fs16 fc0 sc0 ls0 ws0\">Garanzie finanziarie </td><td class=\"c n x130a y4207 w16c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">99<span class=\"_ _567\"> </span></div></td><td class=\"c n x130b y4207 wea h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">568<span class=\"_ _567\"> </span></div></td><td class=\"c n x130c y4207 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.827<span class=\"_ _567\"> </span></div></td><td class=\"c n x130d y4207 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x130e y4207 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.494<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h28 y4208 ff9 fs16 fc0 sc0 ls0 ws0\">rilasciate </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y3de2 w1e1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x130f y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">459<span class=\"_ _567\"> </span></div></td><td class=\"c n x1310 y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">633<span class=\"_ _567\"> </span></div></td><td class=\"c n x1311 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.827<span class=\"_ _567\"> </span></div></td><td class=\"c n x1312 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1313 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.919<span class=\"_ _567\"> </span></div></td></tr></table><div class=\"t m0 h13 ffb fs3 fc2 sc0 ls0 ws0 gsb0d\">1. Impegni e garanzie finanziarie rilasciate<span class=\"_ _567\"> </span></div><div class=\"gsb0e\"><table class=\"s w46e h1fe\" id=\"_a866593e-0d00-4f29-902b-1e1a6b26548d\"><tr><td></td><td></td><td></td><td class=\"t m0 x12cb h2c y4232 ffb fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore nominale su impegni e garanzie finanziarie rilasciate<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c n x1352 y4233 w2f7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Primo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1353 y4233 w2f9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Secondo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1354 y4233 w300 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _a\"></span>erzo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1355 y4233 w44c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Impaired acquisiti/e o<span class=\"_ _567\"> </span></div></td><td class=\"c n x1356 y4234 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x1357 y4234 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x1358 h27 y4235 ff6 fs16 fc0 sc0 ls0 ws0\">originati/e<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x304 y4236 w46f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Impegni a erogar<span class=\"_ _2\"></span>e fondi<span class=\"_ _567\"> </span></div></td><td class=\"c n x1359 y4236 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.225.513<span class=\"_ _567\"> </span></div></td><td class=\"c n x135a y4236 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">98.741<span class=\"_ _567\"> </span></div></td><td class=\"c n x135b y4236 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.151<span class=\"_ _567\"> </span></div></td><td class=\"c n x135c y4236 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x135d y4236 w406 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.359.405<span class=\"_ _567\"> </span></div></td><td class=\"c n x135e y4236 w406 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.592.200<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4237 w296 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Banche Centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x135f y4237 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1360 y4237 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1361 y4237 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1362 y4237 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1363 y4237 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1364 y4237 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4238 w297 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Amministrazioni pubbliche<span class=\"_ _567\"> </span></div></td><td class=\"c n x1365 y4238 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">26.698<span class=\"_ _567\"> </span></div></td><td class=\"c n x1366 y4238 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1367 y4238 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1368 y4238 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1369 y4238 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">26.698<span class=\"_ _567\"> </span></div></td><td class=\"c n x136a y4238 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">213.723<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4132 w298 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x136b y4132 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.740<span class=\"_ _567\"> </span></div></td><td class=\"c n x136c y4132 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x136d y4132 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x136e y4132 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x136f y4132 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.740<span class=\"_ _567\"> </span></div></td><td class=\"c n x1370 y4132 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.755<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4239 w299 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">d) Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x1371 y4239 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">156.547<span class=\"_ _567\"> </span></div></td><td class=\"c n x1372 y4239 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.761<span class=\"_ _567\"> </span></div></td><td class=\"c n x1373 y4239 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">59<span class=\"_ _567\"> </span></div></td><td class=\"c n x1374 y4239 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1375 y4239 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">158.367<span class=\"_ _567\"> </span></div></td><td class=\"c n x1376 y4239 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">159.440<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4136 w2b1 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">e) Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x1377 y4136 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.834.729<span class=\"_ _567\"> </span></div></td><td class=\"c n x1378 y4136 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">91.275<span class=\"_ _567\"> </span></div></td><td class=\"c n x1379 y4136 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">33.562<span class=\"_ _567\"> </span></div></td><td class=\"c n x137a y4136 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x137b y4136 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.959.566<span class=\"_ _567\"> </span></div></td><td class=\"c n x137c y4136 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.003.055<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y423a w2a2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">f) Famiglie<span class=\"_ _567\"> </span></div></td><td class=\"c n x137d y423a w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">201.799<span class=\"_ _567\"> </span></div></td><td class=\"c n x137e y423a w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.705<span class=\"_ _567\"> </span></div></td><td class=\"c n x137f y423a wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.530<span class=\"_ _567\"> </span></div></td><td class=\"c n x1380 y423a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1381 y423a wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">209.034<span class=\"_ _567\"> </span></div></td><td class=\"c n x1382 y423a wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">207.227<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y423b w470 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">2. Garanzie finanziarie rilasciate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1383 y423b w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.986<span class=\"_ _567\"> </span></div></td><td class=\"c n x1384 y423b w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.392<span class=\"_ _567\"> </span></div></td><td class=\"c n x1385 y423b w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">214<span class=\"_ _567\"> </span></div></td><td class=\"c n x1386 y423b w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1387 y423b w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10.592<span class=\"_ _567\"> </span></div></td><td class=\"c n x1388 y423b w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15.049<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y423c w296 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Banche Centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x135f y423c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1360 y423c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1361 y423c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1362 y423c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1363 y423c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1364 y423c w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y413a w297 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) Amministrazioni pubbliche<span class=\"_ _567\"> </span></div></td><td class=\"c n x1389 y413a w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x138a y413a w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x138b y413a w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x138c y413a w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x138d y413a w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe12 y413a w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y423d w298 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">c) Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x138e y423d w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">32<span class=\"_ _567\"> </span></div></td><td class=\"c n x138f y423d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1390 y423d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1391 y423d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1392 y423d w169 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">32<span class=\"_ _567\"> </span></div></td><td class=\"c n x1393 y423d w16c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">32<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y41f1 w299 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">d) Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x1394 y41f1 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">139<span class=\"_ _567\"> </span></div></td><td class=\"c n x1395 y41f1 w195 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">260<span class=\"_ _567\"> </span></div></td><td class=\"c n x1396 y41f1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1397 y41f1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1398 y41f1 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">399<span class=\"_ _567\"> </span></div></td><td class=\"c n x1399 y41f1 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.200<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4006 w2b1 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">e) Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x139a y4006 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">7.506<span class=\"_ _567\"> </span></div></td><td class=\"c n x139b y4006 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.011<span class=\"_ _567\"> </span></div></td><td class=\"c n x139c y4006 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">212<span class=\"_ _567\"> </span></div></td><td class=\"c n x1397 y4006 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x139d y4006 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">8.729<span class=\"_ _567\"> </span></div></td><td class=\"c n x139e y4006 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">11.451<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3de2 w2a2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">f) Famiglie<span class=\"_ _567\"> </span></div></td><td class=\"c n x139f y3de2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.309<span class=\"_ _567\"> </span></div></td><td class=\"c n x13a0 y3de2 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">121<span class=\"_ _567\"> </span></div></td><td class=\"c n x13a1 y3de2 w103 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2<span class=\"_ _567\"> </span></div></td><td class=\"c n x13a2 y3de2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13a3 y3de2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.432<span class=\"_ _567\"> </span></div></td><td class=\"c n x13a4 y3de2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.366<span class=\"_ _567\"> </span></div></td></tr></table></div>2. Altri impegni e altre garanzie rilasciate<span class=\"_ _567\"> </span><table class=\"s w471 h1ff\" id=\"_af19837b-2e6d-435c-9367-97926283f71e\"><tr><td></td><td class=\"t m0 x13a5 h27 y423e ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore nominale<span class=\"_ _567\"> </span></td><td class=\"t m0 x13a6 h27 y423e ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore nominale<span class=\"_ _567\"> </span></td></tr><tr><td></td><td class=\"t m0 x74e h27 y423f ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></td><td class=\"t m0 x13a7 h27 y423f ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y4240 w472 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">1. Altre garanzie rilasciate<span class=\"_ _567\"> </span></div></td><td class=\"c n x13a8 y4240 w166 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">197.048<span class=\"_ _567\"> </span></div></td><td class=\"c n x13a9 y4240 w258 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">206.331<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y4241 w473 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: esposizioni creditizie deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x13aa y4241 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.136<span class=\"_ _567\"> </span></div></td><td class=\"c n x13ab y4241 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.750<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4242 w296 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Banche Centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x13ac y4242 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13ad y4242 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4243 w297 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Amministrazioni pubbliche<span class=\"_ _567\"> </span></div></td><td class=\"c n x13ae y4243 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13af y4243 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4244 w298 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x13b0 y4244 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.905<span class=\"_ _567\"> </span></div></td><td class=\"c n x13b1 y4244 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.690<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4245 w299 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">d) Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x13b2 y4245 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.839<span class=\"_ _567\"> </span></div></td><td class=\"c n x13b3 y4245 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.177<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4246 w2b1 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">e) Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x13b4 y4246 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">174.493<span class=\"_ _567\"> </span></div></td><td class=\"c n x13b5 y4246 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">181.587<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4247 w2a2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">f) Famiglie<span class=\"_ _567\"> </span></div></td><td class=\"c n x13b6 y4247 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">14.811<span class=\"_ _567\"> </span></div></td><td class=\"c n x13b7 y4247 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">16.877<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y4248 ff6 fs16 fc0 sc0 ls0 ws0\">2. Altri impegni </td><td></td><td></td></tr><tr><td class=\"c n x956 y4249 w473 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: esposizioni creditizie deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x13b8 y4249 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13b9 y4249 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y424a w296 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Banche Centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x13ac y424a w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13ad y424a w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y424b w297 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Amministrazioni pubbliche<span class=\"_ _567\"> </span></div></td><td class=\"c n x13ae y424b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13af y424b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y424c w298 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x13ba y424c w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13bb y424c w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y424d w299 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">d) Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x13bc y424d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13bd y424d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y424e w2b1 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">e) Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x13be y424e w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13bf y424e w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3f41 w2a2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">f) Famiglie<span class=\"_ _567\"> </span></div></td><td class=\"c n x13c0 y3f41 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13c1 y3f41 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gs106f\">1.5. RISCHI OPERA<span class=\"_ _3\"></span>TIVI<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs1070\">Informazioni di natura qualitativa<span class=\"_ _567\"> </span></div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gs1071\">A. Aspetti generali, procedur<span class=\"_ _2\"></span>e di gestione e metodi di misurazione del rischio operativo<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws190 gs1072\">Per rischio operativo, si intende il rischio di perdite derivanti dalla inadeguatezza o dalla<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wscf gs1073\">disfunzione di processi, risorse umane e sistemi interni, oppur<span class=\"_ _2\"></span>e da eventi esogeni, ivi compreso<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs1074\">il rischio giuridico (cfr<span class=\"_ _3\"></span>. regolamento UE 575/2013).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1075\">Il Gruppo Banco Desio utilizza <span class=\"_ _b\"></span>la definizione di rischio <span class=\"_ _b\"></span>operativo sopra riportata all\u2019interno del<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs1076\">modello di gestione dei Rischi Operativi approvato e formalizzato nella normativa aziendale.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1077\">In <span class=\"_ _24\"></span>tale <span class=\"_ _1d\"></span>ambito <span class=\"_ _24\"> </span>\u00e8 <span class=\"_ _24\"> </span>stato <span class=\"_ _24\"> </span>definito <span class=\"_ _24\"> </span>uno <span class=\"_ _24\"></span>specifico <span class=\"_ _24\"></span>macropr<span class=\"_ _2\"></span>ocesso <span class=\"_ _24\"> </span>di <span class=\"_ _24\"> </span>gestione <span class=\"_ _24\"></span>dei <span class=\"_ _24\"></span>rischi <span class=\"_ _24\"></span>operativi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gseab\">(definito Framework di ORM) che si compone delle seguenti fasi:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gseac\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Identificazione: <span class=\"_ _24\"> </span>rilevazione, <span class=\"_ _24\"> </span>raccolta <span class=\"_ _1\"> </span>e <span class=\"_ _24\"> </span>classificazione <span class=\"_ _24\"> </span>delle <span class=\"_ _1\"> </span>informazioni <span class=\"_ _24\"> </span>relative <span class=\"_ _24\"></span>ai <span class=\"_ _24\"> </span>rischi<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs1078\">operativi;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gse37\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws269\">V<span class=\"_ _a\"></span>alutazione: valutazione in termini economici dei rischi operat<span class=\"_ _b\"></span>ivi rilevati connessi<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws269\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs1079\">all\u2019operativit\u00e0 aziendale;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs107a\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Monitoraggio <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>reporting: <span class=\"_ _9\"> </span>raccolta <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>organizzazione <span class=\"_ _1\"> </span>strutturata <span class=\"_ _9\"> </span>dei <span class=\"_ _38\"> </span>risultati <span class=\"_ _9\"> </span>al <span class=\"_ _9\"> </span>fine <span class=\"_ _9\"> </span>di<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs107b\">monitorare l\u2019evoluzione dell\u2019esposizione al rischio operativo;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs107c\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Determinazione <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>requisito <span class=\"_ _3\"></span>patrimoniale: <span class=\"_ _a\"></span>che <span class=\"_ _2\"></span>include <span class=\"_ _3\"></span>tut<span class=\"_ _b\"></span>te <span class=\"_ _a\"></span>quelle <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>portano <span class=\"_ _a\"></span>alla<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs107d\">determinazione del requisito patrimoniale allocato su tale rischio;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs107e\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Mitigazione e controllo: trasferimento del rischio e miglioramento dei pr<span class=\"_ _2\"></span>ocessi aziendali.<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws132 gs107f\">A supporto del modello di gestione dei rischi operativi sono stati formalizzati i seguenti processi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs1080\">operativi:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs1081\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws31d\">Loss Data Collection \u2013 processo strutturato per la raccolta delle per<span class=\"_ _2\"></span>dite operative<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws31d\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs1082\">manifestate all\u2019interno del Gruppo;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs109b\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws10a\">Risk Self Assessment \u2013 processo strutturato per la valutazione dei rischi operativi potenziali<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws10a\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs109c\">finalizzato <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>avere <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>visione <span class=\"_ _2\"></span>complessiva <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>eventi di <span class=\"_ _a\"></span>rischio operativo <span class=\"_ _a\"></span>rappresentata<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs109d\">per macro-pr<span class=\"_ _2\"></span>ocesso aziendale;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs109e\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Determinazione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>requisito <span class=\"_ _2\"></span>patrimoniale <span class=\"_ _2\"></span>TSA <span class=\"_ _2\"></span>\u2013 <span class=\"_ _2\"></span>il Gruppo <span class=\"_ _a\"></span>calcola il <span class=\"_ _a\"></span>requisito <span class=\"_ _2\"></span>patrimoniale<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs109f\">\u00e8  calcolato <span class=\"_ _9\"> </span>con  metodo <span class=\"_ _9\"> </span>denominato  \u201cT<span class=\"_ _3\"></span>raditional  Standar<span class=\"_ _2\"></span>dised  Appr<span class=\"_ _2\"></span>oach\u201d,  al <span class=\"_ _9\"> </span>fine  di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs10a0\">adempiere <span class=\"_ _b\"></span>ai <span class=\"_ _b\"></span>requisiti <span class=\"_ _b\"></span>normativi <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>materia, <span class=\"_ _8\"></span>si <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _8\"></span>dotato <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>uno <span class=\"_ _b\"></span>strumento <span class=\"_ _8\"></span>informatico <span class=\"_ _b\"></span>per<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs252\">la <span class=\"_ _1d\"></span>definizione <span class=\"_ _24\"></span>del <span class=\"_ _1d\"></span>requisito <span class=\"_ _1d\"></span>patrimoniale <span class=\"_ _24\"></span>secondo <span class=\"_ _1d\"></span>Standardised <span class=\"_ _1d\"></span>Meauserment <span class=\"_ _1d\"></span>Approach<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs253\">(\u201cSMA\u201d) e ha formalizzato, nella normativa interna uno specifico processo.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2f0\">La <span class=\"_ _1d\"></span>funzione <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>Risk <span class=\"_ _24\"></span>Management, <span class=\"_ _1d\"></span>nell\u2019ambito <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>quanto <span class=\"_ _24\"></span>definito <span class=\"_ _1d\"></span>nella <span class=\"_ _24\"></span>normativa <span class=\"_ _1d\"></span>interna, <span class=\"_ _24\"></span>ha<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws8d gs2c6\">strutturato un\u2019attivit\u00e0 di monitoraggio e reporting in tema rischi operativi integrandola con i<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2c7\">dettami della normativa di <span class=\"_ _b\"></span>vigilanza in merito a <span class=\"_ _b\"></span>quanto previsto in tema di Coordinamento tra<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws84 gs256\">le funzioni di controllo. Relativamente agli eventi pr<span class=\"_ _2\"></span>egiudizievoli raccolti nel Database delle<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws12 gs257\">Perdite Operative Aziendale (DBPOA), \u00e8 stato implementato un sistema di r<span class=\"_ _2\"></span>eporting in grado<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws155 gs258\">di fornire tutte le informazioni riguar<span class=\"_ _2\"></span>danti gli eventi medesimi: numero eventi, ammontare<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws3 gs259\">perdite lor<span class=\"_ _2\"></span>de ed eventuali recuperi. T<span class=\"_ _7d\"></span>ale reportistica \u00e8 stata integrata anche con le risultanze<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1a gs25a\">del processo di Risk Self Assessment e di ulteriori KRI che monitorano nel tempo l\u2019ef<span class=\"_ _2\"></span>fettiva<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs25b\">esposizione al rischio operativo di gruppo.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs25c\">In linea <span class=\"_ _b\"></span>con quanto <span class=\"_ _b\"></span>previsto dalla <span class=\"_ _b\"></span>normativa di <span class=\"_ _b\"></span>riferimento i <span class=\"_ _b\"></span>risultati <span class=\"_ _b\"></span>del processo di <span class=\"_ _b\"></span>Loss Data<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs25d\">Collection sono comunicati tramite flusso COREP a Banca d\u2019Italia.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs25e\">In tema di gestione <span class=\"_ _b\"></span>e monitoraggio del <span class=\"_ _b\"></span>rischio di Outsourcing \u00e8 stata <span class=\"_ _b\"></span>definita e implementata<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsad gs25f\">una metodologia di valutazione del rischio connesso alle terze parti, aggiornata in linea con le<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs260\">evoluzioni normative in materia.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws21e gs262\">La sicurezza informatica e la pr<span class=\"_ _2\"></span>otezione dei dati rappresentano priorit\u00e0 del Gruppo, che<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsb4 gs263\">attribuisce importanza centrale alle strategie di gestione dei rischi adottando nel continuo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws103 gs264\">misure conformi alle disposizioni vigenti in materia di privacy<span class=\"_ _3\"></span>, alle normative di sicurezza ed ai<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsa7 gs265\">principali standard di settor<span class=\"_ _2\"></span>e con l\u2019obiettivo di garantire la protezione dei sistemi informativi da<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs266\">eventi che possano avere impatti negativi sul Gruppo e sui diritti degli inter<span class=\"_ _2\"></span>essati.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs267\">A <span class=\"_ _2\"></span>conferma <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>ci\u00f2, <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>corso <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>2025 <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>provveduto <span class=\"_ _a\"></span>a un <span class=\"_ _a\"></span>aggiornamento <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>Policy<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15e gs268\">sulla Sicurezza Informatica volto a r<span class=\"_ _2\"></span>ecepire l\u2019evoluzione del contesto normativo e legislativo in<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs27f\">materia di sicurezza delle informazioni.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs280\">T<span class=\"_ _3\"></span>ale <span class=\"_ _9\"> </span>Policy<span class=\"_ _2\"></span>, <span class=\"_ _9\"> </span>che  identifica <span class=\"_ _9\"> </span>il <span class=\"_ _9\"> </span>Responsabile  dell\u2019Ar<span class=\"_ _2\"></span>ea  Sicur<span class=\"_ _2\"></span>ezza <span class=\"_ _38\"> </span>e <span class=\"_ _9\"> </span>Business  Continuity <span class=\"_ _9\"> </span>come<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs26a\">responsabile <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>sicurezza <span class=\"_ _2\"></span>informatica, <span class=\"_ _2\"></span>e l\u2019Uf<span class=\"_ _2\"></span>ficio Sicur<span class=\"_ _2\"></span>ezza Cyber <span class=\"_ _a\"></span>e Business <span class=\"_ _2\"></span>Continuity <span class=\"_ _2\"></span>come<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs26b\">coordinator<span class=\"_ _2\"></span>e <span class=\"_ _b\"></span>delle <span class=\"_ _8\"></span>iniziative <span class=\"_ _b\"></span>volte <span class=\"_ _b\"></span>all\u2019identificazione <span class=\"_ _8\"></span>dei <span class=\"_ _b\"></span>rischi <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>prevenzione degli <span class=\"_ _8\"></span>stessi, <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _b\"></span>da<span class=\"_ _567\"> </span> </div>intendersi come documento di pi\u00f9 alto livello, posto all\u2019interno di un modello di norme di<span class=\"_ _567\"> </span> sicurezza pi\u00f9 dettagliato, che viene sottoposto dall\u2019Amministrator<span class=\"_ _2\"></span>e Delegato all\u2019approvazione<span class=\"_ _567\"> </span> del Consiglio di Amministrazione di Capogruppo (previo par<span class=\"_ _2\"></span>ere del Comitato Controllo Rischi e<span class=\"_ _567\"> </span> del <span class=\"_ _a\"></span>Collegio <span class=\"_ _2\"></span>Sindacale <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>quanto <span class=\"_ _2\"></span>attiene <span class=\"_ _a\"></span>al <span class=\"_ _2\"></span>sistema <span class=\"_ _a\"></span>dei <span class=\"_ _2\"></span>controlli <span class=\"_ _3\"></span>interni <span class=\"_ _2\"></span>e <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>gestione <span class=\"_ _a\"></span>dei <span class=\"_ _2\"></span>rischi).<span class=\"_ _567\"> </span>La gestione, il controllo e la misurazione dei rischi informatici e di sicur<span class=\"_ _2\"></span>ezza, ivi incluso il rischio<span class=\"_ _567\"> </span> cyber<span class=\"_ _3\"></span>, \u00e8 incardinata nel pi\u00f9 ampio sistema dei controlli interni e di gestione dei rischi adottato<span class=\"_ _567\"> </span> dal Gruppo Banco Desio.<span class=\"_ _567\"> </span>Con riferimento ai principali presidi operativi ed or<span class=\"_ _2\"></span>ganizzativi attualmente in essere per garantire<span class=\"_ _567\"> </span> la sicurezza e la pr<span class=\"_ _2\"></span>otezione dei dati si rappresenta che la Capogruppo Banco Desio \u00e8 dotata di:<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">un pr<span class=\"_ _2\"></span>ocesso di <span class=\"_ _2\"></span>ICT Risk <span class=\"_ _2\"></span>Assessment volto <span class=\"_ _2\"></span>ad identificar<span class=\"_ _2\"></span>e e <span class=\"_ _2\"></span>misurare <span class=\"_ _2\"></span>l\u2019esposizione al <span class=\"_ _2\"></span>rischio<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>informatico e di sicurezza. T<span class=\"_ _7d\"></span>ale processo \u00e8 inclusivo della valutazione dei rischi derivanti<span class=\"_ _567\"> </span> dal sistema informativo della Capogruppo acquisito in full-outsourcing da Cedacri S.p.a.;<span class=\"_ _567\"> </span>  <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsac\">un sistema di key risk indicators atti a monitorare nel continuo l\u2019esposizione alle principali<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wsac\"> </span>minacce informatiche in tema di sicurezza dei dati, tra cui: eventi che implichino la<span class=\"_ _567\"> </span> violazione delle norme e delle prassi aziendali in materia di sicurezza delle informazioni (i.e.<span class=\"_ _567\"> </span> frodi informatiche, attacchi attraverso internet e malfunzionamenti e disservizi), tentativi<span class=\"_ _567\"> </span> fraudolenti aventi ad oggetto i canali di virtual banking e fenomeni malware potenziali<span class=\"_ _567\"> </span> rilevati sui vettori e-mail o web;<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsc3\">un processo di valutazione delle terze parti e dei pr<span class=\"_ _2\"></span>esidi organizzativi e tecnologici che<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wsc3\"> </span>queste ultime pongono <span class=\"_ _2\"></span>in essere <span class=\"_ _2\"></span>per garantire, tra <span class=\"_ _2\"></span>gli altri aspetti, la <span class=\"_ _2\"></span>sicurezza informatica<span class=\"_ _567\"> </span> e la continuit\u00e0 operativa nell\u2019ambito dei servizi erogati sia in fase di contrattualizzazione,<span class=\"_ _567\"> </span> sia durante l\u2019intero ciclo di vita del rapporto;<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wscf\">un processo di DPIA (Data Pr<span class=\"_ _2\"></span>otection Impact Assessment), volto a valutare la necessit\u00e0 e la<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wscf\"> </span>proporzionalit\u00e0 dei trattamenti privacy<span class=\"_ _3\"></span>, valutare e gestire gli eventuali rischi per i diritti e le<span class=\"_ _567\"> </span> libert\u00e0 dei soggetti interessati, stabilir<span class=\"_ _2\"></span>e la necessit\u00e0 di implementare misure di mitigazione<span class=\"_ _567\"> </span> a <span class=\"_ _8\"></span>fronte <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>eventuali <span class=\"_ _8\"></span>carenze <span class=\"_ _8\"></span>riscontrate <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>merito <span class=\"_ _1d\"></span>all\u2019esistenza <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>all\u2019efficacia <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>adeguati<span class=\"_ _567\"> </span> presidi fisici, or<span class=\"_ _2\"></span>ganizzativi e tecnologici;<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws101\">formazione interna relativamente alla normativa in tema di sicur<span class=\"_ _2\"></span>ezza informativa, data<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws101\"> </span>protection <span class=\"_ _1d\"></span>ed <span class=\"_ _24\"> </span>alle <span class=\"_ _24\"> </span>modalit\u00e0 <span class=\"_ _1\"> </span>di <span class=\"_ _24\"></span>trattamento <span class=\"_ _24\"></span>e <span class=\"_ _24\"></span>protezione <span class=\"_ _1d\"></span>dei <span class=\"_ _1\"> </span>dati, <span class=\"_ _24\"></span>nonch\u00e9 <span class=\"_ _24\"></span>su <span class=\"_ _24\"></span>specifiche<span class=\"_ _567\"> </span> tematiche cyber quali a titolo di esempio il phishing, il vishing e <span class=\"_ _b\"></span>in generale le tecniche di<span class=\"_ _567\"> </span> frode informatica;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws4\">procedur<span class=\"_ _2\"></span>e antifrode in progr<span class=\"_ _2\"></span>essivo potenziamento rispetto alle dinamiche evolutive delle<span class=\"_ _567\"> </span></span>tecniche di attacco informatico;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">procedur<span class=\"_ _2\"></span>e di gestione degli incidenti di sicurezza;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">procedur<span class=\"_ _2\"></span>e di gestione dei change applicativi ed infrastrutturali;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsfe\">sistemi di alerting da minacce anche attraverso il ricorso a servizi SOC (Security Operation<span class=\"_ _567\"> </span></span>Center) da parte di operatori specializzati;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws17\">un servizio di monitoraggio giornaliero delle performance di sicur<span class=\"_ _2\"></span>ezza ICT mediante un<span class=\"_ _567\"> </span></span>sistema di rating (valutazione esterna da parte di operatore specializzato ampiamente<span class=\"_ _567\"> </span>diffuso a livello mondiale);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wscb\">sistemi evoluti di gestione di accesso alle reti della Capogruppo da parte di device mobili<span class=\"_ _567\"> </span></span>sia per attivit\u00e0 di lavoro r<span class=\"_ _2\"></span>emoto (smartworking) che per necessit\u00e0 operative di accesso in<span class=\"_ _567\"> </span>mobilit\u00e0.<span class=\"_ _567\"> </span>Con riferimento alle principali linee evolutive previste si segnala che la Capogruppo si \u00e8<span class=\"_ _567\"> </span>adoperata per l\u2019irrobustimento dei pr<span class=\"_ _2\"></span>esidi di primo livello in ambito sicurezza informatica<span class=\"_ _567\"> </span>mediante lo sviluppo di un sistema di KRI (Key Risk Indicators) in grado di monitorare in maniera<span class=\"_ _567\"> </span>continuativa, tra gli altri, i seguenti ambiti: posizionamento del Gruppo in ambito cyber security<span class=\"_ _a\"></span>,<span class=\"_ _567\"> </span>efficacia <span class=\"_ _a\"></span>dei <span class=\"_ _2\"></span>sistemi <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>rilevazione <span class=\"_ _2\"></span>antifrode, <span class=\"_ _a\"></span>esposizione <span class=\"_ _2\"></span>alle <span class=\"_ _2\"></span>vulnerabilit\u00e0, <span class=\"_ _2\"></span>gestione <span class=\"_ _a\"></span>dei <span class=\"_ _2\"></span>processi<span class=\"_ _567\"> </span>di IT service management (incident management, change management, etc.).<span class=\"_ _567\"> </span>Il presidio interno sul principale outsour<span class=\"_ _2\"></span>cer informatico e per gli altri fornitori essenziali e/o critici<span class=\"_ _567\"> </span>\u00e8 <span class=\"_ _b\"></span>garantito <span class=\"_ _b\"></span>da <span class=\"_ _b\"></span>uno <span class=\"_ _b\"></span>specifico <span class=\"_ _b\"></span>cruscotto <span class=\"_ _8\"></span>di monitoraggio <span class=\"_ _b\"></span>che <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>oduce <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>valutazione <span class=\"_ _8\"></span>sintetica<span class=\"_ _567\"> </span>e indipendente sull\u2019adeguatezza del servizio erogato del fornitor<span class=\"_ _2\"></span>e stesso. T<span class=\"_ _3\"></span>ale cruscotto \u00e8 a<span class=\"_ _567\"> </span>disposizione delle funzioni di linea e delle funzioni di controllo.<span class=\"_ _567\"> </span>Gestione Sicurezza Logica<span class=\"_ _567\"> </span>In risposta alle esigenze sempre cr<span class=\"_ _2\"></span>escenti di accesso ai sistemi e alla contemporanea attenzione,<span class=\"_ _567\"> </span>anche del Regolatore, in materia di contr<span class=\"_ _2\"></span>olli, il Gruppo ha:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws18f\">rafforzato le misur<span class=\"_ _2\"></span>e di sicurezza contro gli attacchi cyber in coer<span class=\"_ _2\"></span>enza con le iniziative<span class=\"_ _567\"> </span></span>definite <span class=\"_ _b\"></span>nello <span class=\"_ _b\"></span>specifico <span class=\"_ _8\"></span>Piano <span class=\"_ _b\"></span>Investimenti <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>Sicur<span class=\"_ _2\"></span>ezza <span class=\"_ _b\"></span>Informat<span class=\"_ _b\"></span>ica <span class=\"_ _b\"></span>approvato <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>condiviso<span class=\"_ _567\"> </span>con i vertici aziendali;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">rivisto <span class=\"_ _3\"></span>le <span class=\"_ _a\"></span>policy <span class=\"_ _a\"></span>rule <span class=\"_ _a\"></span>presenti <span class=\"_ _3\"></span>nei <span class=\"_ _3\"></span>sistemi <span class=\"_ _a\"></span>firewall <span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>i <span class=\"_ _a\"></span>controlli <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>Office <span class=\"_ _3\"></span>365 <span class=\"_ _a\"></span>mediante <span class=\"_ _3\"></span>strumenti<span class=\"_ _567\"> </span></span>di analisi avanzati;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws9e\">sviluppato ulteriori sinergie con il SOC (Security Operation Center) con adozione di nuovi<span class=\"_ _567\"> </span></span>sistemi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>controllo <span class=\"_ _b\"></span>basati <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>motori <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>Artificial <span class=\"_ _8\"></span>Intelligence <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>attivazione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>sistemi <span class=\"_ _8\"></span>in<span class=\"_ _567\"> </span>cloud per la protezione degli utenti in mobilit\u00e0 e la navigazione Internet. Contestualmente<span class=\"_ _567\"> </span>potenziata la piattaforma SIEM (Security Information and Event Management) in sinergia<span class=\"_ _567\"> </span>con la piattaforma utilizzata dal SOC; \u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">rivisto le politiche <span class=\"_ _b\"></span>di antispam <span class=\"_ _b\"></span>mediante l\u2019attivazione <span class=\"_ _b\"></span>delle configurazioni di <span class=\"_ _b\"></span>dominio ed <span class=\"_ _b\"></span>il<span class=\"_ _567\"> </span></span>loro monitoraggio (attivit\u00e0 di contr<span class=\"_ _2\"></span>ollo periodica);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws16\">rafforzato il pr<span class=\"_ _2\"></span>ogramma formativo per tutti gli utenti interni della Capogruppo in tema di<span class=\"_ _567\"> </span></span>cyber security comprendendo gli ambiti pr<span class=\"_ _2\"></span>evisti dalla normativa di riferimento (DORA e<span class=\"_ _567\"> </span>NIS2);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws31e\">rafforzato l\u2019impianto normativo in materia di sicur<span class=\"_ _2\"></span>ezza con la redazione di un set<span class=\"_ _567\"> </span></span>documentale ispirato alle best practices internazionali in materia di Sicurezza delle<span class=\"_ _567\"> </span>Informazioni (ISO27001) e in ottica di adeguamento al Regolamento Digital Operational<span class=\"_ _567\"> </span>Resilience Act (DORA);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">potenziate <span class=\"_ _a\"></span>le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>vulnerability <span class=\"_ _2\"></span>management <span class=\"_ _a\"></span>con <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>definizione <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>processi <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>gestione<span class=\"_ _567\"> </span></span>e valutazione delle vulnerabilit\u00e0 dei sistemi informativi integrati nella piattaforma di governo<span class=\"_ _567\"> </span>della sicurezza;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws9\">rivisto i processi di Fraud Management in ottica di raccolta delle evidenze delle operazioni<span class=\"_ _567\"> </span></span>di online banking e relativa r<span class=\"_ _2\"></span>eportistica per le funzioni Legali e di controllo concludendo il<span class=\"_ _567\"> </span>progetto di integrazione della soluzione informatica di transaction monitoring attualmente<span class=\"_ _567\"> </span>monitorata da un servizio dedicato di fraud detection;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws11a\">continuo rafforzamento del sistema di GRC in grado di governar<span class=\"_ _2\"></span>e, monitorare e rendicontar<span class=\"_ _2\"></span>e,<span class=\"_ _567\"> </span></span>anche secondo le stringenti normative cogenti, il processo di event management e incident<span class=\"_ _567\"> </span>management <span class=\"_ _a\"></span>nel <span class=\"_ _2\"></span>suo <span class=\"_ _2\"></span>complesso, <span class=\"_ _2\"></span>dalla <span class=\"_ _a\"></span>prima <span class=\"_ _2\"></span>segnalazione <span class=\"_ _2\"></span>fino <span class=\"_ _a\"></span>a <span class=\"_ _2\"></span>quella <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>potenziale <span class=\"_ _a\"></span>grave<span class=\"_ _567\"> </span>incidente informatico alle autorit\u00e0 competenti.<span class=\"_ _567\"> </span><div class=\"t m0 h13 ff5 fs3 fc0 sc0 ls0 ws0 gsc39\">Business Continuity Management<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws5d gs10d0\">In particolare, il business continuity management ha assicurato la continuit\u00e0 operativa dei<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws11d gsc3b\">processi critici e sistemici mediante l\u2019individuazione di risorse di business continuity e la<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws84 gsc3c\">possibilit\u00e0 di operare in Smart working, fornendo a tutto il personale individuato dispositivi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws5 gsc3d\">laptop e smartphone. I nuovi standard implementati all\u2019interno della Business Impact Analysis<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws11c gsc3e\">(BIA) e le analisi di rischio inerente (RIA) hanno portato ad una metodologia pi\u00f9 accurata e di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws12 gsc3f\">dettaglio nell\u2019analisi della resilienza in ottica business continuity<span class=\"_ _a\"></span>. Sono stati inoltre svolti test a<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws18a gsc40\">garanzia della correttezza delle pr<span class=\"_ _2\"></span>ocedure nei seguenti ambiti: sistemi informativi interni (inclusa<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsc1 gsc41\">la connettivit\u00e0), sistemi esterni (i.e. IT outsourcer Cedacri S.p.A.) dove sono stati eseguiti sia<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws57 gs10d1\">il test \u201cin bolla\u201d (effettuato in un ambiente isolato senza inter<span class=\"_ _2\"></span>dipendenze tra sistemi e canali)<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc42\">sia <span class=\"_ _24\"></span>il <span class=\"_ _24\"></span>test <span class=\"_ _24\"></span>dei <span class=\"_ _24\"></span>canali <span class=\"_ _24\"> </span>digitali, <span class=\"_ _24\"> </span>mercati <span class=\"_ _24\"></span>finanziari <span class=\"_ _24\"></span>e <span class=\"_ _24\"></span>sistemi <span class=\"_ _24\"></span>di <span class=\"_ _24\"></span>erogazione <span class=\"_ _1d\"></span>dell\u2019energia <span class=\"_ _24\"> </span>elettrica.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws155 gsc43\">In relazione alla conclusione dell\u2019attivit\u00e0 di adeguamento al Regolamento DORA, anche in<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc44\">coerenza <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>quanto <span class=\"_ _2\"></span>richiesto dalla <span class=\"_ _2\"></span>normativa <span class=\"_ _2\"></span>BRRD (Bank <span class=\"_ _a\"></span>Recovery and <span class=\"_ _2\"></span>Resolution <span class=\"_ _2\"></span>Directive),<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws234 gsc45\">\u00e8 stata implementata una nuova modalit\u00e0 di gestione della BIA (Business Impact Analysis)<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc46\">definendo <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>razionali <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>l\u2019individuazione <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>perimetro <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>analisi <span class=\"_ _b\"></span>nonch\u00e9 <span class=\"_ _8\"></span>di classificazione <span class=\"_ _8\"></span>dei<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs10d2\">processi critici.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff5 fs3 fc0 sc0 ls0 ws0 gs10c9\">Rischio relativo alle r<span class=\"_ _2\"></span>esponsabilit\u00e0 amministrative<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws91 gs430\">Per il presidio dei rischi di commissione di r<span class=\"_ _2\"></span>eati ai sensi del D.Lgs. n.231/2001 \u201cDisciplina della<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws11 gs431\">responsabilit\u00e0 amministrativa delle persone giuridiche, delle societ\u00e0 e delle associazioni anche<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws161 gs432\">prive di personalit\u00e0 giuridica\u201d, le Societ\u00e0 del Gruppo hanno adottato un modello organizzativo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs10ca\">di <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>evenzione. <span class=\"_ _8\"></span>La <span class=\"_ _8\"></span>vigilanza <span class=\"_ _b\"></span>sull\u2019efficace <span class=\"_ _b\"></span>attuazione <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>predetti <span class=\"_ _b\"></span>modelli <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _b\"></span>stata <span class=\"_ _8\"></span>demandata <span class=\"_ _8\"></span>a<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc49\">uno specifico organismo interno.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff5 fs3 fc0 sc0 ls0 ws0 gsc4a\">Rischi connessi al contenzioso legale<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc4c\">Per <span class=\"_ _b\"></span>quanto <span class=\"_ _b\"></span>riguarda <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>rischio <span class=\"_ _b\"></span>legale <span class=\"_ _8\"></span>le <span class=\"_ _b\"></span>singole <span class=\"_ _b\"></span>funzioni <span class=\"_ _b\"></span>aziendali, <span class=\"_ _b\"></span>nei <span class=\"_ _8\"></span>rapporti <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>clientela,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc4d\">operano <span class=\"_ _24\"> </span>con <span class=\"_ _1\"> </span>schemi <span class=\"_ _24\"> </span>contrattuali <span class=\"_ _1\"> </span>standard <span class=\"_ _24\"></span>e <span class=\"_ _24\"> </span>comunque <span class=\"_ _1\"> </span>previamente <span class=\"_ _24\"></span>valutati <span class=\"_ _24\"> </span>dalle <span class=\"_ _1\"> </span>strutture<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc4e\">aziendali <span class=\"_ _b\"></span>preposte. <span class=\"_ _b\"></span>Ci\u00f2 <span class=\"_ _b\"></span>premesso, <span class=\"_ _b\"></span>va <span class=\"_ _8\"></span>evidenziato <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>maggior <span class=\"_ _b\"></span>parte <span class=\"_ _b\"></span>delle <span class=\"_ _8\"></span>cause <span class=\"_ _b\"></span>passive <span class=\"_ _b\"></span>in<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc4f\">corso a fine eser<span class=\"_ _2\"></span>cizio sono ricompr<span class=\"_ _2\"></span>ese nell\u2019ambito di vertenze riguar<span class=\"_ _2\"></span>danti controversie r<span class=\"_ _2\"></span>elative<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs10cb\">a contestazioni per usura e per anatocismo ed estinzione anticipata.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1d2 gsc51\">Nell\u2019ambito della propria operativit\u00e0, il Gruppo \u00e8 coinvolto in pr<span class=\"_ _2\"></span>ocedimenti giudiziari in<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc52\">presenza dei <span class=\"_ _b\"></span>quali, <span class=\"_ _b\"></span>ove <span class=\"_ _8\"></span>ritenuto opportuno <span class=\"_ _b\"></span>dalle <span class=\"_ _8\"></span>competenti funzioni <span class=\"_ _8\"></span>aziendali, sono <span class=\"_ _b\"></span>valutate<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc53\">specifiche <span class=\"_ _2\"></span>previsioni <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>perdita. <span class=\"_ _a\"></span>La seguente <span class=\"_ _a\"></span>tabella riepiloga <span class=\"_ _a\"></span>i contenziosi <span class=\"_ _a\"></span>in corso <span class=\"_ _a\"></span>alla chiusura<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsc54\">del periodo di riferimento con i relativi accantonamenti:<span class=\"_ _567\"> </span></div>Di seguito sono descritte le principali controversie, con petitum superior<span class=\"_ _2\"></span>e ad un milione di euro,<span class=\"_ _567\"> </span>in essere alla data di riferimento:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws14c\">Petitum di Euro 42,0 milioni. Il cr<span class=\"_ _2\"></span>edito del Banco Desio, ceduto ad altra societ\u00e0 nel dicembre<span class=\"_ _567\"> </span></span>2017, \u00e8 stato ammesso al passivo del fallimento per complessivi Euro 1.125.000 collocati,<span class=\"_ _567\"> </span>come da domanda, nella classe dei privilegiati ipotecari. In data 28 maggio 2020 era<span class=\"_ _567\"> </span>pervenuta, dalla Curatela <span class=\"_ _2\"></span>Fallimentare, lettera di dif<span class=\"_ _2\"></span>fida con la quale <span class=\"_ _2\"></span>si formulava richiesta<span class=\"_ _567\"> </span>di <span class=\"_ _8\"></span>risarcimento, <span class=\"_ _8\"></span>quantificando <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>danno <span class=\"_ _8\"></span>nel<span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>misura <span class=\"_ _8\"></span>ora <span class=\"_ _8\"></span>reclamata. <span class=\"_ _8\"></span>Identica <span class=\"_ _8\"></span>iniziativa <span class=\"_ _1d\"></span>era<span class=\"_ _567\"> </span>stata <span class=\"_ _8\"></span>assunta <span class=\"_ _b\"></span>anche <span class=\"_ _8\"></span>nei <span class=\"_ _8\"></span>confr<span class=\"_ _2\"></span>onti <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>altre <span class=\"_ _b\"></span>banche <span class=\"_ _8\"></span>gi\u00e0 <span class=\"_ _b\"></span>affidanti. <span class=\"_ _8\"></span>Nella <span class=\"_ _b\"></span>comunicazione <span class=\"_ _8\"></span>si<span class=\"_ _567\"> </span>sosteneva che Banco Desio, pur consapevole dello stato di insolvenza in cui versava la<span class=\"_ _567\"> </span>societ\u00e0 <span class=\"_ _2\"></span>fallita, avrebbe <span class=\"_ _2\"></span>proseguito <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>rapporto fiduciario <span class=\"_ _2\"></span>in esser<span class=\"_ _2\"></span>e e <span class=\"_ _2\"></span>deliberata l\u2019er<span class=\"_ _2\"></span>ogazione<span class=\"_ _567\"> </span>di nuovo credito (in parte destinato al ripianamento di pr<span class=\"_ _2\"></span>ecedenti sospesi). \u00c8 stato<span class=\"_ _567\"> </span>immediatamente conferito incarico ad un legale esterno per dare riscontr<span class=\"_ _2\"></span>o al Curatore con<span class=\"_ _567\"> </span>sollecito <span class=\"_ _2\"></span>quanto <span class=\"_ _a\"></span>fermo diniego <span class=\"_ _a\"></span>ad <span class=\"_ _2\"></span>ogni <span class=\"_ _2\"></span>pretesa. <span class=\"_ _a\"></span>Successivamente <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>diffida <span class=\"_ _a\"></span>del <span class=\"_ _2\"></span>fallimento<span class=\"_ _567\"> </span>di <span class=\"_ _1d\"></span>cui <span class=\"_ _24\"> </span>sopra, <span class=\"_ _24\"> </span>\u00e8 <span class=\"_ _24\"></span>pervenuto <span class=\"_ _24\"></span>il <span class=\"_ _1d\"></span>formale <span class=\"_ _24\"> </span>atto <span class=\"_ _24\"> </span>di <span class=\"_ _24\"></span>citazione <span class=\"_ _24\"></span>notificato <span class=\"_ _1d\"></span>al <span class=\"_ _24\"> </span>Banco <span class=\"_ _24\"></span>ed <span class=\"_ _24\"></span>agli <span class=\"_ _1d\"></span>Istitut<span class=\"_ _b\"></span>i<span class=\"_ _567\"> </span>di Credito coinvolti, per il 31 gennaio 2022 avanti il T<span class=\"_ _3\"></span>ribunale di Roma. La richiesta di<span class=\"_ _567\"> </span>risarcimento e la somma sono riconfermate come anche le motivazioni poste a fondamento<span class=\"_ _567\"> </span>della domanda giudiziale. Il CTP del Banco ha svolto una consulenza tecnica preliminar<span class=\"_ _2\"></span>e ove<span class=\"_ _567\"> </span>precisa che deve (anche) escludersi l\u2019imputabilit\u00e0 al Banco del danno come determinato<span class=\"_ _567\"> </span>dal ricorrente. All\u2019udienza del 31 ottobr<span class=\"_ _2\"></span>e 2022 la Curatela Fallimentare ha insistito per<span class=\"_ _567\"> </span>la CTU e l\u2019ordine di esibizione dei fascicoli r<span class=\"_ _2\"></span>elativi alle istruttorie compiute dagli istituti<span class=\"_ _567\"> </span>coinvolti <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>l\u2019erogazione <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>finanziamenti; <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>Banche <span class=\"_ _8\"></span>convenute, tra <span class=\"_ _b\"></span>cui <span class=\"_ _8\"></span>Banco Desio, <span class=\"_ _8\"></span>si<span class=\"_ _567\"> </span>sono <span class=\"_ _8\"></span>opposte <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>quanto <span class=\"_ _1d\"></span>strumentale <span class=\"_ _8\"></span>ed <span class=\"_ _1d\"></span>irrilevante <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>luce <span class=\"_ _1d\"></span>delle <span class=\"_ _8\"></span>evidenze <span class=\"_ _1d\"></span>documentali<span class=\"_ _567\"> </span>gi\u00e0 depositate. Il Giudice all\u2019udienza per la discussione dei mezzi istruttori ha disposto<span class=\"_ _567\"> </span>CTU <span class=\"_ _8\"></span>chiamata <span class=\"_ _8\"></span>per <span class=\"_ _1d\"></span>il <span class=\"_ _8\"></span>giuramento <span class=\"_ _8\"></span>alla <span class=\"_ _1d\"></span>data <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>10 <span class=\"_ _1d\"></span>febbraio <span class=\"_ _8\"></span>2025; <span class=\"_ _8\"></span>gl<span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>istituti <span class=\"_ _8\"></span>hanno <span class=\"_ _1d\"></span>quindi<span class=\"_ _567\"> </span>depositando i documenti contabili utili all\u2019istruttoria. Nel corso delle operazioni peritali il<span class=\"_ _567\"> </span>CTU ha proposto alle parti l\u2019esperimento di un tentativo di conciliazione. Le parti stanno<span class=\"_ _567\"> </span>dialogando allo scopo <span class=\"_ _2\"></span>di pervenire <span class=\"_ _2\"></span>ad un accor<span class=\"_ _2\"></span>do transattivo, mentr<span class=\"_ _2\"></span>e l\u2019udienza fissata per<span class=\"_ _567\"> </span>l\u2019esame della CTU \u00e8 prevista il 2 marzo 2026;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Petitum <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>Eur<span class=\"_ _2\"></span>o <span class=\"_ _8\"></span>7,3 <span class=\"_ _8\"></span>milioni. <span class=\"_ _8\"></span>La <span class=\"_ _8\"></span>Curatela, <span class=\"_ _b\"></span>con <span class=\"_ _8\"></span>citazione <span class=\"_ _8\"></span>notificata <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>2013, <span class=\"_ _8\"></span>ha <span class=\"_ _b\"></span>convenuto<span class=\"_ _567\"> </span></span>avanti al T<span class=\"_ _3\"></span>ribunale di Perugia l\u2019incorporata Banca Popolare di Spoleto unitamente a Banca<table class=\"s w7d8 h260\" id=\"_05b50a10-cb49-4909-abf3-2cdf34e33c19\"><tr><td></td><td class=\"c n x2994 y46b6 w7d9 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Numero<span class=\"_ _567\"> </span></div></td><td class=\"c n x2995 y46b6 w7da h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Petitum<span class=\"_ _567\"> </span></div></td><td class=\"c n x2996 y46b6 w7db h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Fondi stanziati<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41a5 w7dc h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Cause per revocatorie<span class=\"_ _567\"> </span></div></td><td class=\"c n x2997 y41a5 w222 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6<span class=\"_ _567\"> </span></div></td><td class=\"c n x2998 y41a5 w7dd h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">\u20ac 8,4 mln<span class=\"_ _567\"> </span></div></td><td class=\"c n x2999 y41a5 w7dd h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">\u20ac 1,4 mln<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w7de h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Altre cause<span class=\"_ _567\"> </span></div></td><td class=\"c n x299a y3de2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.986<span class=\"_ _567\"> </span></div></td><td class=\"c n x299b y3de2 w7df h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">\u20ac 77,6 mln<span class=\"_ _567\"> </span></div></td><td class=\"c n x299c y3de2 w7e0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">\u20ac 11,7 mln<span class=\"_ _567\"> </span></div></td></tr></table>delle <span class=\"_ _2\"></span>Marche <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>a Monte <span class=\"_ _a\"></span>dei Paschi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Siena al <span class=\"_ _a\"></span>fine di <span class=\"_ _2\"></span>sentire <span class=\"_ _a\"></span>accertare e <span class=\"_ _a\"></span>dichiarare <span class=\"_ _2\"></span>la nullit\u00e0<span class=\"_ _567\"> </span>e/o <span class=\"_ _b\"></span>inefficacia <span class=\"_ _b\"></span>e/o <span class=\"_ _8\"></span>inopponibilit\u00e0 <span class=\"_ _b\"></span>alla <span class=\"_ _8\"></span>curatela <span class=\"_ _b\"></span>attrice <span class=\"_ _8\"></span>della <span class=\"_ _b\"></span>cessione <span class=\"_ _8\"></span>del <span class=\"_ _b\"></span>credito <span class=\"_ _b\"></span>e, <span class=\"_ _8\"></span>quindi,<span class=\"_ _567\"> </span>sentirle condannare, in solido, a versar<span class=\"_ _2\"></span>e la somma. La domanda appare destituita di ogni<span class=\"_ _567\"> </span>fondamento <span class=\"_ _a\"></span>come <span class=\"_ _2\"></span>confermato <span class=\"_ _a\"></span>anche <span class=\"_ _2\"></span>dal <span class=\"_ _a\"></span>legale <span class=\"_ _2\"></span>fiduciario <span class=\"_ _a\"></span>al <span class=\"_ _2\"></span>quale <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _2\"></span>stato <span class=\"_ _a\"></span>affidato <span class=\"_ _a\"></span>l\u2019incarico<span class=\"_ _567\"> </span>per la costituzione in giudizio. La Banca, unitamente agli altri due istituti di credito, in data<span class=\"_ _567\"> </span>2 dicembre 2009 (cir<span class=\"_ _2\"></span>ca tre anni prima della dichiarazione di fallimento intervenuta con<span class=\"_ _567\"> </span>sentenza del 21 marzo 2013), aveva concesso una apertura di credito alla societ\u00e0 fallita,<span class=\"_ _567\"> </span>utilizzabile nella forma tecnica dell\u2019anticipo su contratti verso enti pubblici e/o pubblica<span class=\"_ _567\"> </span>amministrazione, per l\u2019ammontare di Eur<span class=\"_ _2\"></span>o 1 milioni da parte di ciascuna banca; nell\u2019atto di<span class=\"_ _567\"> </span>concessione \u00e8 stata espressamente convenuta la r<span class=\"_ _2\"></span>otativit\u00e0 dell\u2019anticipazione accordata. Il<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>ribunale di Perugia con sentenza di primo grado nel rigettare le prime due domande, ha<span class=\"_ _567\"> </span>accolto la domanda relativa alla pr<span class=\"_ _2\"></span>oposta di azione revocatoria e per l\u2019effetto ha dichiarato<span class=\"_ _567\"> </span>l\u2019inefficacia <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>contratto <span class=\"_ _b\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>cessione <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>credito, <span class=\"_ _b\"></span>condannando <span class=\"_ _8\"></span>le <span class=\"_ _b\"></span>tre <span class=\"_ _8\"></span>banche <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>solido <span class=\"_ _8\"></span>tra<span class=\"_ _567\"> </span>loro a r<span class=\"_ _2\"></span>estituire al fallimento la somma di Euro 21,9 milioni oltr<span class=\"_ _2\"></span>e interessi legali e spese<span class=\"_ _567\"> </span>legali. Le banche hanno proceduto ad appellar<span class=\"_ _2\"></span>e la sentenza di primo grado che si ritiene<span class=\"_ _567\"> </span>infondata in fatto e in diritto, la cui esecutivit\u00e0 \u00e8 stata sospesa medio tempore dalla Corte<span class=\"_ _567\"> </span>d\u2019Appello. L<span class=\"_ _a\"></span>\u2019appello \u00e8 in decisione;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws1ec\">Petitum di Euro 5,5 milioni. L<span class=\"_ _3\"></span>\u2019attrice, ammessa alla procedura di amministrazione<span class=\"_ _567\"> </span></span>straordinaria delle grandi impr<span class=\"_ _2\"></span>ese in crisi ex \u201cLegge Marzano\u201d, aveva gi\u00e0 promosso nel<span class=\"_ _567\"> </span>maggio 2022 un primo giudizio nei confronti del Banco Desio chiedendo al T<span class=\"_ _3\"></span>ribunale di<span class=\"_ _567\"> </span>Roma una <span class=\"_ _2\"></span>revocatoria <span class=\"_ _2\"></span>fallimentare <span class=\"_ _2\"></span>per Eur<span class=\"_ _2\"></span>o 0,7 <span class=\"_ _2\"></span>milioni. V<span class=\"_ _a\"></span>erso la <span class=\"_ _2\"></span>fine del <span class=\"_ _2\"></span>mese di <span class=\"_ _2\"></span>dicembre<span class=\"_ _567\"> </span>2022 <span class=\"_ _2\"></span>i Commissari <span class=\"_ _a\"></span>Straordinari <span class=\"_ _2\"></span>hanno fatto <span class=\"_ _2\"></span>notificare <span class=\"_ _a\"></span>un secondo <span class=\"_ _2\"></span>atto <span class=\"_ _2\"></span>di citazione, <span class=\"_ _a\"></span>relativo<span class=\"_ _567\"> </span>questa <span class=\"_ _1d\"></span>volta <span class=\"_ _1d\"></span>ad <span class=\"_ _24\"></span>una <span class=\"_ _1d\"></span>richiesta <span class=\"_ _1d\"></span>risarcitoria <span class=\"_ _1d\"></span>per <span class=\"_ _24\"></span>una <span class=\"_ _1d\"></span>somma <span class=\"_ _1d\"></span>complessiva <span class=\"_ _24\"></span>pari <span class=\"_ _1d\"></span>a <span class=\"_ _1d\"></span>Euro <span class=\"_ _1d\"></span>389,3<span class=\"_ _567\"> </span>milioni calcolata <span class=\"_ _2\"></span>sulla base <span class=\"_ _2\"></span>dell\u2019aggravio del <span class=\"_ _2\"></span>deficit patrimoniale <span class=\"_ _2\"></span>(o del <span class=\"_ _2\"></span>netto patrimoniale)<span class=\"_ _567\"> </span>della societ\u00e0 concretizzatosi dal 31 dicembr<span class=\"_ _2\"></span>e 2015 al 31 dicembre 2017. La domanda di<span class=\"_ _567\"> </span>condanna risarcitoria \u00e8 stata pr<span class=\"_ _2\"></span>oposta in via solidale ad un pool composto da 32 istituti<span class=\"_ _567\"> </span>di credito e societ\u00e0 di factoring, tra cui Banco Desio, ad una societ\u00e0 di r<span class=\"_ _2\"></span>evisione e ai<span class=\"_ _567\"> </span>componenti del consiglio di gestione e del consiglio di sorveglianza di parte attrice. Alla<span class=\"_ _567\"> </span>luce dei primi approfondimenti ef<span class=\"_ _2\"></span>fettuati, stante il fatto che la causa \u00e8 soltanto all\u2019inizio,<span class=\"_ _567\"> </span>la banca allo stato ritiene le richieste di controparte sostanzialmente infondate in<span class=\"_ _567\"> </span>considerazione <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>fatto <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>gli <span class=\"_ _8\"></span>elementi <span class=\"_ _b\"></span>informativi <span class=\"_ _b\"></span>acquisiti <span class=\"_ _8\"></span>nella <span class=\"_ _b\"></span>fase <span class=\"_ _b\"></span>istruttoria <span class=\"_ _8\"></span>che <span class=\"_ _b\"></span>ha<span class=\"_ _567\"> </span>portato alla concessione del mutuo chirografo concesso nel mese di luglio 2016 non erano<span class=\"_ _567\"> </span>tali <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>palesare <span class=\"_ _2\"></span>elementi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>dissesto <span class=\"_ _2\"></span>economico-finanziario <span class=\"_ _2\"></span>della contr<span class=\"_ _2\"></span>oparte <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>trovava<span class=\"_ _567\"> </span>in una fase di sviluppo del proprio business con investimenti nel settor<span class=\"_ _2\"></span>e delle concessioni<span class=\"_ _567\"> </span>(anche <span class=\"_ _8\"></span>all\u2019estero <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>anche <span class=\"_ _8\"></span>mediante <span class=\"_ _8\"></span>l'acquisizione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>aziende <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>specifici <span class=\"_ _8\"></span>know <span class=\"_ _8\"></span>how). <span class=\"_ _8\"></span>La<span class=\"_ _567\"> </span>causa \u00e8 stata interrotta per il decesso di uno dei legali. L<span class=\"_ _3\"></span>\u2019attrice ha depositato ricorso per<span class=\"_ _567\"> </span>la riassunzione della causa <span class=\"_ _2\"></span>e il T<span class=\"_ _3\"></span>ribunale ha fissato la prima udienza <span class=\"_ _2\"></span>il 25 febbraio 2025 nel<span class=\"_ _567\"> </span><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs10d4\">corso <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>quale, <span class=\"_ _8\"></span>il <span class=\"_ _b\"></span>Giudice <span class=\"_ _b\"></span>- <span class=\"_ _8\"></span>preso atto <span class=\"_ _8\"></span>della <span class=\"_ _b\"></span>mancata <span class=\"_ _b\"></span>ricezione <span class=\"_ _8\"></span>della <span class=\"_ _b\"></span>prova di <span class=\"_ _8\"></span>avvenuta<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs304\">notifica <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>citazione ad <span class=\"_ _a\"></span>uno dei <span class=\"_ _a\"></span>convenuti (che <span class=\"_ _a\"></span>non risulta, <span class=\"_ _2\"></span>allo <span class=\"_ _2\"></span>stato, <span class=\"_ _2\"></span>ancora costituito <span class=\"_ _a\"></span>in<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws9 gs669\">giudizio) e della richiesta di rinvio d\u2019udienza - ha rinviato la causa, con salvezza dei diritti di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs66a\">prima udienza, alla data del 1\u00b0 luglio 2025; alla predetta udienza il Giudice, alla luce <span class=\"_ _b\"></span>della<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws27 gs306\">transazione intervenuta tra la procedura e le parti convenute, ha dichiarato l\u2019estinzione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs496\">parziale <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>giudizio <span class=\"_ _1d\"></span>limitatamente <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>queste <span class=\"_ _1d\"></span>parti <span class=\"_ _8\"></span>(tra <span class=\"_ _1d\"></span>cui <span class=\"_ _8\"></span>Banco <span class=\"_ _8\"></span>Desio) <span class=\"_ _1d\"></span>ed <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>rinviato <span class=\"_ _1d\"></span>la<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs10d5\">causa al <span class=\"_ _b\"></span>18 <span class=\"_ _b\"></span>novembre 2025 <span class=\"_ _b\"></span>per verificare <span class=\"_ _b\"></span>il perfezionamento <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>notifica <span class=\"_ _b\"></span>della citazione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs10d6\">al convenuto non costituito Banco Do Brasil S.A.. La prima udienza \u00e8 fissata il 26.09.2026;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs10d7\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws1c8\">Petitum di Euro 3,6 milioni. La Curatela del Fallimento ha citato l\u2019incorporata Banca Popolar<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws1c8\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws225 gs49a\">di Spoleto avanti il T<span class=\"_ _3\"></span>ribunale di Perugia \u2013 Sezione specializzata in materia di impresa<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs66b\">(prima <span class=\"_ _24\"> </span>udienza <span class=\"_ _24\"> </span>fissata <span class=\"_ _1\"> </span>al <span class=\"_ _24\"> </span>4 <span class=\"_ _24\"> </span>novembre <span class=\"_ _24\"> </span>2019) <span class=\"_ _24\"> </span>chiedendo <span class=\"_ _1\"> </span>l\u2019accertamento <span class=\"_ _24\"> </span>dell\u2019annullabilit\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1f6 gs66c\">ex art. 2377 CC della delibera assembleare di Banca Popolar<span class=\"_ _2\"></span>e di Spoleto S.p.A. del 7<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws122 gs49c\">maggio 2019 che ha approvato il Pr<span class=\"_ _2\"></span>ogetto di fusione per incorporazione della stessa<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws135 gs49d\">in Banco di Desio e della Brianza S.p.A. per mancanza di informazioni e di incongruit\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs49e\">sulla <span class=\"_ _1d\"></span>determinazione <span class=\"_ _24\"></span>del <span class=\"_ _24\"></span>rapporto <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>cambio <span class=\"_ _1d\"></span>tra <span class=\"_ _24\"> </span>le <span class=\"_ _24\"></span>azioni <span class=\"_ _1d\"></span>delle <span class=\"_ _24\"></span>due <span class=\"_ _1d\"></span>banche <span class=\"_ _24\"> </span>e <span class=\"_ _24\"></span>quindi <span class=\"_ _1d\"></span>la<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf gs49f\">condanna a risarcir<span class=\"_ _2\"></span>e il Fallimento per il presunto danno che ad esso avrebbe cagionato in<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs4a0\">conseguenza <span class=\"_ _b\"></span>dell\u2019incongruit\u00e0 <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>rapporto <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>cambio, <span class=\"_ _b\"></span>danno <span class=\"_ _b\"></span>quant<span class=\"_ _b\"></span>ificato <span class=\"_ _b\"></span>da <span class=\"_ _b\"></span>controparte<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws9c gs4a1\">in Euro 3,6 milioni o nella somma maggior<span class=\"_ _2\"></span>e o minore che risulter\u00e0 di giustizia. Fermo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs4a2\">restando <span class=\"_ _b\"></span>che, <span class=\"_ _8\"></span>ai <span class=\"_ _8\"></span>sensi <span class=\"_ _b\"></span>dell\u2019art. <span class=\"_ _8\"></span>2504-quater <span class=\"_ _8\"></span>CC, <span class=\"_ _8\"></span>essendo <span class=\"_ _b\"></span>ormai <span class=\"_ _8\"></span>stata <span class=\"_ _8\"></span>eseguita <span class=\"_ _8\"></span>l\u2019iscrizione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs4a3\">dell\u2019atto <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>fusione, <span class=\"_ _b\"></span>non <span class=\"_ _b\"></span>pu\u00f2 <span class=\"_ _b\"></span>pi\u00f9 <span class=\"_ _8\"></span>esser<span class=\"_ _2\"></span>e <span class=\"_ _b\"></span>pronunciata <span class=\"_ _b\"></span>l\u2019invalidit\u00e0 <span class=\"_ _b\"></span>dell\u2019atto <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>fusione <span class=\"_ _8\"></span>Banco<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws10a gs4a4\">Desio si \u00e8 costituito in giudizio, ribadendo la congruit\u00e0 del rapporto di cambio stabilito per<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs4a5\">l\u2019operazione. <span class=\"_ _a\"></span>La <span class=\"_ _2\"></span>CTU <span class=\"_ _2\"></span>disposta <span class=\"_ _a\"></span>in <span class=\"_ _2\"></span>corso <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>causa <span class=\"_ _2\"></span>tesa <span class=\"_ _2\"></span>a <span class=\"_ _a\"></span>verificare <span class=\"_ _2\"></span>la <span class=\"_ _a\"></span>congruit\u00e0 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>concambio<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs58a\">delle <span class=\"_ _b\"></span>azioni <span class=\"_ _b\"></span>nell\u2019ambito <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>fusione societaria <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>questione <span class=\"_ _b\"></span>ha <span class=\"_ _b\"></span>prospettato, <span class=\"_ _b\"></span>sulla <span class=\"_ _b\"></span>base <span class=\"_ _b\"></span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws8a gs58b\">considerazioni peraltro opinabili in materia di valutazioni d\u2019azienda, la r<span class=\"_ _2\"></span>estituzione da parte<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsb8 gs4a7\">della Banca al Fallimento dell\u2019importo di circa Eur<span class=\"_ _2\"></span>o 0,9 milioni a titolo di risarcimento. Il<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws4f gs4a8\">Giudice all\u2019udienza del 10 novembre 2022 per pr<span class=\"_ _2\"></span>ecisazione delle conclusioni ha rimesso<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1b gs6db\">la causa in decisione. Con sentenza di primo grado Banco Desio \u00e8 stato condannato<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws50 gs6dc\">al pagamento dell\u2019importo di 939.349 euro. La banco ha pr<span class=\"_ _2\"></span>omosso appello avverso la<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs4aa\">sentenza in <span class=\"_ _2\"></span>quanto infondata <span class=\"_ _2\"></span>in fatto <span class=\"_ _2\"></span>e in <span class=\"_ _2\"></span>diritto. L<span class=\"_ _a\"></span>\u2019appello ha <span class=\"_ _2\"></span>confermato il <span class=\"_ _2\"></span>primo grado <span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs4ab\">Banco Desio ha provveduto ad adempier<span class=\"_ _2\"></span>e la decisione;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsa14\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsdb\">Petitum di Euro 1,8 milioni. T<span class=\"_ _3\"></span>rattasi di opposizione ad atto di precetto di complessivi Euro<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wsdb\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs58e\">28,1 milioni <span class=\"_ _b\"></span>per un <span class=\"_ _b\"></span>finanziamento bancario <span class=\"_ _b\"></span>in pool <span class=\"_ _b\"></span>in cui <span class=\"_ _b\"></span>Banco Desio <span class=\"_ _b\"></span>\u00e8 esposto <span class=\"_ _b\"></span>per Euro<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs6dd\">1,8 <span class=\"_ _2\"></span>milioni. <span class=\"_ _2\"></span>Il <span class=\"_ _2\"></span>Giudice, <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>provvedimento <span class=\"_ _2\"></span>notificato <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>10 <span class=\"_ _2\"></span>dicembre <span class=\"_ _a\"></span>2024 ha <span class=\"_ _a\"></span>ritenuto <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>non<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1098\">concedere la <span class=\"_ _2\"></span>sospensione \u201cinaudita altera parte\u201d ed ha <span class=\"_ _2\"></span>fissato l\u2019udienza per la trattazione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws10b gs1099\">in contradditorio al 16 gennaio 2025 poi rinviata al 23 gennaio 2025; in tale udienza, dopo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws206 gs6df\">il contraddittorio delle parti in merito all\u2019esecutivit\u00e0 e validit\u00e0 del titolo, il Giudice si \u00e8<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsbc gs10d9\">riservato. Successivamente, con provvedimento avente data 5 febbraio 2025 il Giudice ha<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws5 gs10da\">rinviato l\u2019udienza di prima comparizione al 15 maggio 2025. A tale udienza il Giudice si \u00e8<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsdb gs10db\">riservato di decidere sulle istanze istruttorie pr<span class=\"_ _2\"></span>oposte dall\u2019attrice, a cui le parti convenute,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd3 gs10dc\">tra cui Banco Desio si sono opportunamente opposte. La causa \u00e8 chiamata all\u2019udienza del<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs10dd\">20 novembre 2026 per la pr<span class=\"_ _2\"></span>ecisazione delle conclusioni;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs1101\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsc5\">Petitum di Euro 1,7 milioni. Contr<span class=\"_ _2\"></span>oparte ha citato Banco Desio avanti al T<span class=\"_ _a\"></span>ribunale di Prato<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wsc5\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1b5 gs10e0\">chiedendo la condanna alla restituzione dell\u2019importo di Eur<span class=\"_ _2\"></span>o 1.674.882. Controparte<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs10e1\">sostiene <span class=\"_ _9\"> </span>di  esser<span class=\"_ _2\"></span>e  stata <span class=\"_ _9\"> </span>consigliata <span class=\"_ _9\"> </span>nel  mese <span class=\"_ _9\"> </span>di  marzo <span class=\"_ _9\"> </span>2020 <span class=\"_ _9\"> </span>all\u2019acquisto  di <span class=\"_ _9\"> </span>un  titolo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wse0 gs10e2\">obbligazionario emesso da International Finance Corporation in rubli con scadenza il 24<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws147 gs10e3\">marzo 2022. Alla scadenza del titolo la Banca ha provveduto ad accr<span class=\"_ _2\"></span>editare sul conto<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws102 gs10e4\">corrente in rubli di contr<span class=\"_ _2\"></span>oparte la somma rimborsata, relativa al pagamento dell\u2019ultima<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs10e5\">cedola <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>rimborso <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>capitale, <span class=\"_ _8\"></span>senza <span class=\"_ _8\"></span>r<span class=\"_ _2\"></span>enderla <span class=\"_ _8\"></span>disponibile <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>poi <span class=\"_ _8\"></span>confiscarla <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>fine<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws50 gs10e6\">del mese di dicembre 2024 in conformit\u00e0 agli obblighi di cui all\u2019art. 9 del decr<span class=\"_ _2\"></span>eto del<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws166 gs10e7\">Presidente della Federazione Russa del 19 marzo 2024, n. 198. Banco Desio ha in un primo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsc3 gs10e8\">momento comunicato l\u2019impossibilit\u00e0 oggettiva di operare in rubli, per via delle sanzioni<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs10e9\">adottate <span class=\"_ _2\"></span>in conseguenza <span class=\"_ _2\"></span>del conflitto <span class=\"_ _2\"></span>russo-ucraino, <span class=\"_ _2\"></span>ed ha <span class=\"_ _2\"></span>successivamente comunicato <span class=\"_ _2\"></span>la<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1102\">confisca, <span class=\"_ _b\"></span>avvenuta <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>data <span class=\"_ _8\"></span>30 dicembre <span class=\"_ _b\"></span>2024, <span class=\"_ _b\"></span>dell\u2019importo <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>rubli <span class=\"_ _b\"></span>secondo <span class=\"_ _b\"></span>istruzioni <span class=\"_ _b\"></span>che<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws12 gs1103\">la banca stessa ha ricevuto dalla banca depositaria. Banco Desio si \u00e8 costituito in giudizio<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws91 gs10eb\">a ministero dello Studio Pedersoli per r<span class=\"_ _2\"></span>esistere alla domanda. La causa \u00e8 in fase istruttoria<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs10ec\">ed \u00e8 stata rinviata al 6 maggio 2026 per produzione documentale;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs1104\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws1ae\">Petitum di Euro 1,6 milioni. La parte attrice contesta un conto corr<span class=\"_ _2\"></span>ente chiuso in data<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws1ae\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1fa gs10ef\">6 dicembre 2017 per passaggio a sof<span class=\"_ _2\"></span>ferenza con saldo negativo per complessivi Euro<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws16c gs10f0\">310.217. La controparte cita in giudizio Banco Desio sulla scorta di una perizia econometrica<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs10f1\">redatta <span class=\"_ _b\"></span>al <span class=\"_ _8\"></span>solo <span class=\"_ _b\"></span>fine <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>far <span class=\"_ _8\"></span>verificare, <span class=\"_ _b\"></span>dal <span class=\"_ _b\"></span>T<span class=\"_ _a\"></span>ribunale <span class=\"_ _8\"></span>competente, <span class=\"_ _b\"></span>l\u2019applicazione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>tassi <span class=\"_ _b\"></span>non<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs10f2\">contrattualizzati, <span class=\"_ _30\"> </span>pr<span class=\"_ _2\"></span>esuntivamente <span class=\"_ _30\"> </span>illegittimi <span class=\"_ _30\"> </span>o  comunque <span class=\"_ _30\"> </span>illegali, <span class=\"_ _30\"> </span>nonch\u00e9 <span class=\"_ _30\"> </span>il  presunto<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws112 gs10f3\">superamento del tasso soglia di usura. Sempre a dir<span class=\"_ _2\"></span>e di controparte, proprio in forza della<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsb8 gs10f4\">segnalazione a soffer<span class=\"_ _2\"></span>enze di cui sopra, l\u2019attrice avrebbe visto progr<span class=\"_ _2\"></span>essivamente ridursi il<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs10f5\">proprio <span class=\"_ _a\"></span>credito, sia <span class=\"_ _a\"></span>da parte <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>istituti di <span class=\"_ _a\"></span>credito, <span class=\"_ _2\"></span>sia da <span class=\"_ _a\"></span>parte dei <span class=\"_ _2\"></span>fornitori. <span class=\"_ _2\"></span>T<span class=\"_ _3\"></span>ale dif<span class=\"_ _2\"></span>ficolt\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs10f6\">economico <span class=\"_ _8\"></span>finanziaria, <span class=\"_ _8\"></span>in <span class=\"_ _1d\"></span>base <span class=\"_ _8\"></span>a <span class=\"_ _1d\"></span>quanto <span class=\"_ _8\"></span>argomentato <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>controparte, <span class=\"_ _8\"></span>avrebbe <span class=\"_ _8\"></span>pertanto<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs10f7\">causato <span class=\"_ _a\"></span>un <span class=\"_ _2\"></span>presunto <span class=\"_ _a\"></span>danno <span class=\"_ _a\"></span>patrimoniale, <span class=\"_ _2\"></span>complessivamente <span class=\"_ _a\"></span>quantificato <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>controparte <span class=\"_ _3\"></span>in<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs10f8\">Euro 1,4 milioni, nonch\u00e9 un presunto danno non patrimoniale quantificato in Eur<span class=\"_ _2\"></span>o 85 mila<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs10f9\">per <span class=\"_ _b\"></span>ogni <span class=\"_ _8\"></span>anno <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>segnalazione, <span class=\"_ _8\"></span>da <span class=\"_ _b\"></span>liquidarsi <span class=\"_ _b\"></span>anche <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>via <span class=\"_ _b\"></span>equitativa. <span class=\"_ _8\"></span>A <span class=\"_ _b\"></span>scioglimento <span class=\"_ _b\"></span>della<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws103 gs10fa\">riserva assunta all'udienza del 17 gennaio 2022, il Giudice ha solo parzialmente ammesso<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws112 gs10fb\">le prove articolate, rinviando all\u2019udienza del 4 luglio 2022 ove la banca, come disposto dal<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws31f gs10fc\">Giudice, ha prodotto l\u2019originale del contratto di conto corr<span class=\"_ _2\"></span>ente e la documentazione relativa,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsfc gs10fd\">mentre contr<span class=\"_ _2\"></span>oparte ha insistito nella richiesta di CTU. Banco Desio, dopo aver eccepito<span class=\"_ _567\"> </span> </div>l\u2019infondatezza <span class=\"_ _b\"></span>di quanto <span class=\"_ _b\"></span>ex <span class=\"_ _b\"></span>adverso <span class=\"_ _b\"></span>dedotto, <span class=\"_ _b\"></span>ha <span class=\"_ _b\"></span>chiesto <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>rinvio <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>precisazione delle conclusioni. <span class=\"_ _b\"></span>Il <span class=\"_ _8\"></span>Giudice <span class=\"_ _b\"></span>ha <span class=\"_ _b\"></span>disposto <span class=\"_ _8\"></span>CTU <span class=\"_ _b\"></span>grafologica <span class=\"_ _b\"></span>da <span class=\"_ _8\"></span>verificar<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>all\u2019udienza <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>24 <span class=\"_ _8\"></span>aprile 2024, disponendo la custodia in cassaforte dell\u2019originale prodotto in atti. A tale udienza il Giudice, sciolta la riserva, ha rinviato la causa al 12 maggio 2026 per la precisazione delle conclusioni; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsab\">Petitum di Euro 1,6 milioni. Parte attrice ha convenuto in giudizio Banco Desio avanti al </span>T<span class=\"_ _3\"></span>ribunale di T<span class=\"_ _3\"></span>eramo per ottenere la restituzione di Eur<span class=\"_ _2\"></span>o 1,6 milioni a seguito di operazioni ritenute nulle e illegittime aventi ad oggetto delle gestioni patrimoniali e un atto di pegno a garanzia di una societ\u00e0. Controparte contesta di non aver mai disposto la vendita di strumenti finanziari <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>complessivo <span class=\"_ _8\"></span>importo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>milione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>gestione <span class=\"_ _8\"></span>patrimoniale (vendita che sarebbe stata disposta da soggetto non facoltizzato, legale rappr<span class=\"_ _2\"></span>esentante della societ\u00e0 garantita) il cui importo sarebbe servito per l\u2019apertura di due nuove gestioni patrimoniali <span class=\"_ _2\"></span>poste <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>garanzia <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>affidamenti <span class=\"_ _a\"></span>della societ\u00e0 <span class=\"_ _a\"></span>che <span class=\"_ _2\"></span>controparte <span class=\"_ _a\"></span>afferma <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>aver mai <span class=\"_ _8\"></span>costituito <span class=\"_ _b\"></span>ed <span class=\"_ _8\"></span>essere <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>conseguenza <span class=\"_ _8\"></span>stata <span class=\"_ _b\"></span>costretta <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>bonificare <span class=\"_ _8\"></span>importi <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>460.000 euro al fine di ripianar<span class=\"_ _2\"></span>e gli affidamenti della societ\u00e0. A seguito di escussione testimoniale, la causa \u00e8 rinviata al 18 gennaio 2028 per precisazione delle conclusioni; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsd3\">Petitum di Euro 1,5 milioni. Parte attrice ha convenuto in giudizio il nostr<span class=\"_ _2\"></span>o Istituto avanti il </span>T<span class=\"_ _3\"></span>ribunale di Spoleto per ottenere la restituzione di Eur<span class=\"_ _2\"></span>o 1,5 milioni che ritiene essere stati illegittimamente percepiti dal Banco principalmente per: anatocismo, inter<span class=\"_ _2\"></span>essi ultralegali, commissione di massimo scoperto, commissione istruttoria veloce (civ), commissione messa a disposizione fondi, commissioni e spese non pattuite con riferimento a due conti correnti or<span class=\"_ _2\"></span>dinari e ai relativi af<span class=\"_ _2\"></span>fidamenti. A seguito udienza del 21 gennaio 2026, disposta per l\u2019esame della CTU, il giudice \u00e8 in riserva.<span class=\"_ _567\"> </span>Rischi connessi al contenzioso tributario In data 1\u00b0 <span class=\"_ _b\"></span>luglio 2025, la <span class=\"_ _b\"></span>Direzione Provinciale II di Milano dell\u2019Agenzia <span class=\"_ _b\"></span>delle Entrate (l\u2019Ufficio) ha <span class=\"_ _a\"></span>notificato <span class=\"_ _2\"></span>al <span class=\"_ _a\"></span>Banco <span class=\"_ _a\"></span>l\u2019Avviso <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>Rettifica <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>Liquidazione <span class=\"_ _a\"></span>(\u201cl\u2019Avviso\u201d), <span class=\"_ _a\"></span>emesso <span class=\"_ _a\"></span>ai <span class=\"_ _2\"></span>fini <span class=\"_ _a\"></span>dell\u2019imposta di registr<span class=\"_ _2\"></span>o applicata per l\u2019operazione di cessione del compendio aziendale del Gruppo BPER al Gruppo Banco Desio (composto da due rami d\u2019azienda costituiti da 40 sportelli bancari ex BPER Banca, gi\u00e0 Banca Carige, e 8 sportelli bancari ex Banco di Sardegna, c.d. \u201cOperazione Lanternina\u201d). L<span class=\"_ _a\"></span>\u2019Avviso <span class=\"_ _8\"></span>accerta <span class=\"_ _8\"></span>un <span class=\"_ _1d\"></span>maggior <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>dei <span class=\"_ _1d\"></span>due <span class=\"_ _8\"></span>rami <span class=\"_ _1d\"></span>d\u2019azienda <span class=\"_ _8\"></span>e <span class=\"_ _1d\"></span>quindi <span class=\"_ _8\"></span>una <span class=\"_ _1d\"></span>maggiore <span class=\"_ _8\"></span>imposta <span class=\"_ _8\"></span>di registr<span class=\"_ _2\"></span>o pari a 0,578 milioni di euro, oltre alle r<span class=\"_ _2\"></span>elative sanzioni pari a 0,598 milioni di euro, per un totale di 1,176 milioni di euro oltr<span class=\"_ _2\"></span>e a interessi. Le motivazioni recate dall\u2019A<span class=\"_ _2\"></span>vviso, valutate dal<span class=\"_ _567\"> </span>Banco <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>il <span class=\"_ _a\"></span>supporto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>qual<span class=\"_ _b\"></span>ificati <span class=\"_ _3\"></span>consulenti, <span class=\"_ _3\"></span>sono <span class=\"_ _a\"></span>da <span class=\"_ _3\"></span>ritenersi <span class=\"_ _3\"></span>inadeguate <span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>prive <span class=\"_ _a\"></span>di <span class=\"_ _3\"></span>fondamento.<span class=\"_ _567\"> </span>In data 29 settembre 2025 Banco Desio ha pr<span class=\"_ _2\"></span>ovveduto ad impugnare l\u2019Avviso dinnanzi alla<span class=\"_ _567\"> </span>Corte di Giustizia T<span class=\"_ _3\"></span>ributaria di primo grado di Milano. L<span class=\"_ _2\"></span>\u2019Agenzia delle Entrate si \u00e8 costituita in<span class=\"_ _567\"> </span>giudizio resistendo ai motivi di impugnativa formulati e chiedendo il rigetto del ricorso, con la<span class=\"_ _567\"> </span>condanna di Banco Desio alla refusione delle spese di lite.<span class=\"_ _567\"> </span>In esito all\u2019udienza del 9 febbraio u.s., la Corte ha comunicato il parziale accoglimento del<span class=\"_ _567\"> </span>ricorso annullando l\u2019Avviso per la parte r<span class=\"_ _2\"></span>elativa alle sanzioni e riducendo, pertanto, l\u2019importo<span class=\"_ _567\"> </span>complessivamente contestato a 0,578 milioni di euro. Banco Desio convinto dell\u2019illegittimit\u00e0<span class=\"_ _567\"> </span>della <span class=\"_ _1\"> </span>pretesa, <span class=\"_ _1\"> </span>al <span class=\"_ _1\"> </span>fine <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>ottenere <span class=\"_ _24\"> </span>l\u2019annul<span class=\"_ _b\"></span>lamento <span class=\"_ _1\"> </span>anche <span class=\"_ _1\"> </span>della <span class=\"_ _9\"> </span>maggior<span class=\"_ _2\"></span>e <span class=\"_ _9\"> </span>imposta <span class=\"_ _24\"> </span>di <span class=\"_ _9\"> </span>registr<span class=\"_ _2\"></span>o<span class=\"_ _567\"> </span>accertata, proseguir\u00e0 il contenzioso impugnando la sentenza di primo grado.<span class=\"_ _567\"> </span>Informazioni di natura quantitativa<span class=\"_ _567\"> </span>Il numero di eventi pr<span class=\"_ _2\"></span>egiudizievoli rilevati dal Gruppo al 31 dicembre 2025 ammonta a 3.398<span class=\"_ _567\"> </span>eventi. Il risultato del processo di raccolta degli eventi pr<span class=\"_ _2\"></span>egiudizievoli \u00e8 riassunto nella tabella<span class=\"_ _567\"> </span>di seguito riportata:<span class=\"_ _567\"> </span><table class=\"s w7e1 h261\" id=\"_5b947a81-4157-49e5-88e1-8a4834a364d7\"><tr><td class=\"c n x304 y46b7 w7e2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipo Evento<span class=\"_ _567\"> </span></div></td><td class=\"c n x299d y46b7 w301 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">% Eventi<span class=\"_ _567\"> </span></div></td><td class=\"c n x299e y46b7 w7e3 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">% perdita lorda</div></td><td class=\"t m0 x196e h27 y46b8 ff6 fs16 fc0 sc0 ls0 ws0\">% perdita netta </td><td class=\"t m0 x18ef h27 y46b8 ff6 fs16 fc0 sc0 ls0 ws0\">% Recuperi<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x299f h27 y46b9 ff6 fs16 fc0 sc0 ls0 ws0\">sul totale<span class=\"_ _567\"> </span></td><td class=\"t m0 x1f2a h27 y46b9 ff6 fs16 fc0 sc0 ls0 ws0\">sul totale<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"t m0 x547 h28 y46ba ff9 fs16 fc0 sc0 ls0 ws0\">FRODE INTERNA Perdite dovute ad atti di fr<span class=\"_ _2\"></span>ode, appropriazione indebita, aggiramento di statuti, leggi o politiche aziendali (esclusi gli </td><td class=\"c n x29a0 y46bb w256 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">0,03%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a1 y46bb w256 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">0,03%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a2 y46bb w256 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">0,03%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a3 y46bb w256 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">0,00%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y46bc ff9 fs16 fc0 sc0 ls0 ws0\">episodi di discriminazione), che coinvolgono almeno un membro interno della banca<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y46bd ff9 fs16 fc0 sc0 ls0 ws0\">FRODE ESTERNA Perdite dovute ad atti di fr<span class=\"_ _2\"></span>ode, appropriazione indebita, aggiramento di statuti, leggi o politiche aziendali (esclusi gli </td><td class=\"c n x29a0 y46be w256 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">0,85%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a4 y46be w339 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">11,57%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a5 y46be w339 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">11,16%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a6 y46be w256 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4,50%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y46bf ff9 fs16 fc0 sc0 ls0 ws0\">episodi di discriminazione) perpetuati da parte di terzi<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y46c0 ff9 fs16 fc0 sc0 ls0 ws0\">CONTRA<span class=\"_ _a\"></span>TTO DI LA<span class=\"_ _2\"></span>VORO E SICUREZZA SUL POSTO DI LAVORO Per<span class=\"_ _2\"></span>dite dovute ad azioni in contrasto con le leggi </td><td class=\"c n x29a0 y46c1 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0,15%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a1 y46c1 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5,78%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a2 y46c1 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5,84%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a3 y46c1 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0,00%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y46c2 ff9 fs16 fc0 sc0 ls0 ws0\">e i contratti di lavoro, sanitarie e sicur<span class=\"_ _2\"></span>ezza sul posto di lavoro, e al risarcimento per infortunio o per episodi </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y46c3 ff9 fs16 fc0 sc0 ls0 ws0\">di discriminazione<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y46c4 ff9 fs16 fc0 sc0 ls0 ws0\">A<span class=\"_ _a\"></span>TTIVIT<span class=\"_ _a\"></span>\u00c0 RELAZIONALE CONNESSA A CLIENTI, PRODOTTI E CANALI Perdite per incapacit\u00e0 (non intenzionale </td><td class=\"c n x29a7 y46c5 w339 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">62,77%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a8 y46c5 w339 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">56,23%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a9 y46c5 w339 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">56,81%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29aa y46c5 w396 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0,00%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h2c y46c6 ff10 fs16 fc0 sc0 ls0 ws0\">o per negligenza) di realizzar<span class=\"_ _2\"></span>e impegni professionali presi con la clientela (compresi i r<span class=\"_ _2\"></span>equisiti fiduciari </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y46c7 ff9 fs16 fc0 sc0 ls0 ws0\">e di adeguata informazione sugli investimenti<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y46c8 ff9 fs16 fc0 sc0 ls0 ws0\">DANNI AGLI ASSET Rientrano in questa categoria gli eventi di origine naturale o riconducibili ad azioni compiute </td><td class=\"c n x29a0 y3dd7 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0,38%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a1 y3dd7 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1,04%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a2 y3dd7 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0,71%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29ab y3dd7 w339 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">32,09%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y46c9 ff9 fs16 fc0 sc0 ls0 ws0\">da soggetti esterni che provocano danni ai beni materiali della banca<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y4020 w7e4 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">INTERRUZIONE A<span class=\"_ _a\"></span>TTIVIT<span class=\"_ _a\"></span>\u00c0 E DISFUNZIONI DEI SISTEMI Perdite derivanti dal blocco di sistemi informatici o di collegamenti di linea<span class=\"_ _567\"> </span></div></td><td class=\"c n x29ac y4020 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0,12%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29ad y4020 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0,29%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29ae y4020 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0,29%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29af y4020 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0,00%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4021 w7e5 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">ESECUZIONE DELLE DISPOSIZIONI, EROGAZIONE DEI PRODOTTI E GESTIONE DEI PROCESSI<span class=\"_ _567\"> </span></div></td><td class=\"c n x29b0 y4021 w339 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">35,70%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29b1 y4021 w339 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">25,06%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29b2 y4021 w339 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">25,16%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29b3 y4021 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0,64%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w7e6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">TOT<span class=\"_ _a\"></span>ALE Gruppo Banco Desio e della Brianza<span class=\"_ _567\"> </span></div></td><td class=\"c n x29b4 y3de0 w7e7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">100,00%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29b5 y3de0 w7e7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">100,00%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29b6 y3de0 w7e8 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">100,0%<span class=\"_ _567\"> </span></div></td><td class=\"c n x1850 y3de0 w7e9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1,01%<span class=\"_ _567\"> </span></div></td></tr></table>Il valore di per<span class=\"_ _2\"></span>dita operativa lorda \u00e8 pari a 7.136 migliaia di euro su cui, nel corso del periodo di<span class=\"_ _567\"> </span> riferimento, sono stati effettuati accantonamenti per 3.543 migliaia di eur<span class=\"_ _2\"></span>o e si sono manifestati<span class=\"_ _567\"> </span> recuperi per 72 migliaia di eur<span class=\"_ _2\"></span>o; conseguentemente la perdita operativa netta ammonta a 7.064<span class=\"_ _567\"> </span> migliaia di euro.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-634": {
   "value": "13.2 Capitale - Numero azioni della Capogruppo: variazioni annue<span class=\"_ _567\"> </span>Sezione 13<span class=\"ff9\"> - Patrimonio del Gruppo - voci 120,130, 140,<span class=\"_ _567\"> </span></span>150, 160, 170 e 180<span class=\"_ _567\"> </span>13.1 \"Capitale\" e \"Azioni proprie\": composizione<span class=\"_ _567\"> </span>Il Capitale sociale di Banco Desio Brianza, interamente sottoscritto e versato, \u00e8 composto da<span class=\"_ _567\"> </span>n. 131.474.807 azioni ordinarie, al netto delle azioni annullate senza riduzione del capitale<span class=\"_ _567\"> </span>sociale in esecuzione della delibera assunta dall\u2019Assemblea Straordinaria degli azionisti in data<span class=\"_ _567\"> </span>18 dicembre 2025.<span class=\"_ _567\"> </span>Il <span class=\"_ _7d\"></span>numero <span class=\"_ _4\"></span>del<span class=\"_ _b\"></span>le <span class=\"_ _7d\"></span>azioni <span class=\"_ _7d\"></span>annullate <span class=\"_ _7d\"></span>corrispondeva <span class=\"_ _7d\"></span>alle <span class=\"_ _7d\"></span>azioni <span class=\"_ _7d\"></span>acquistate <span class=\"_ _7d\"></span>in <span class=\"_ _3\"></span>esecuzione <span class=\"_ _7d\"></span>del <span class=\"_ _7d\"></span>Programma<span class=\"_ _567\"> </span>di BuyBack la cui autorizzazione, rilasciata dall\u2019Assemblea del 18 aprile 2024, era scaduta<span class=\"_ _567\"> </span>in <span class=\"_ _24\"> </span>data <span class=\"_ _1\"> </span>12 <span class=\"_ _24\"> </span>luglio <span class=\"_ _1\"> </span>2025. <span class=\"_ _24\"> </span>Nell\u2019ambito <span class=\"_ _1\"> </span>di <span class=\"_ _24\"> </span>tale <span class=\"_ _1\"> </span>Programma <span class=\"_ _24\"></span>di <span class=\"_ _24\"> </span>acquisto <span class=\"_ _1\"> </span>di <span class=\"_ _24\"> </span>azioni <span class=\"_ _1\"> </span>proprie <span class=\"_ _24\"> </span>Banco<span class=\"_ _567\"> </span>Desio aveva raggiunto in data 27 maggio 2025 l\u2019importo massimo complessivo giungendo al<span class=\"_ _567\"> </span>completamento dello stesso prima della scadenza del 12 luglio 2025. Il numero delle azioni<span class=\"_ _567\"> </span>proprie <span class=\"_ _7d\"></span>complessivamente <span class=\"_ _a\"></span>riacquistate <span class=\"_ _3\"></span>alla <span class=\"_ _a\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>chiusura <span class=\"_ _3\"></span>anticipata <span class=\"_ _a\"></span>del <span class=\"_ _3\"></span>Programma <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _a\"></span>risultato<span class=\"_ _567\"> </span>pari a n. 2.888.242 azioni proprie, corrispondenti al 2,15% del totale azioni esistenti alla data,<span class=\"_ _567\"> </span>per un importo complessivo di Euro 20.199.995,79.<span class=\"_ _567\"> </span><table class=\"s w449 h1f7\" id=\"_d0de0a5f-5b15-480b-bfcc-a97451f99af4\"><tr><td></td><td class=\"c n x1314 y41e4 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x1315 y41e4 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41e5 w44a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A. Capitale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1316 y41e5 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">70.693<span class=\"_ _567\"> </span></div></td><td class=\"c n x1317 y41e5 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">70.693<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y4209 w44b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.1 Azioni ordinarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x1318 y4209 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">70.693<span class=\"_ _567\"> </span></div></td><td class=\"c n x1319 y4209 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">70.693<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y420a w44c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.2 Azioni di risparmio<span class=\"_ _567\"> </span></div></td><td class=\"c n x131a y420a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x131b y420a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y4061 w44d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.3 Azioni privilegiate<span class=\"_ _567\"> </span></div></td><td class=\"c n x131c y4061 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x131d y4061 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y413a w44e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. Azioni proprie<span class=\"_ _567\"> </span></div></td><td class=\"c n x131e y413a w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x131f y413a w19b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(5.625)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y420b w44f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.1 Azioni ordinarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x1320 y420b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1321 y420b wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(5.625)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y420c w450 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.2 Azioni di risparmio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1322 y420c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1323 y420c w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y420d w451 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.3 Azioni privilegiate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1324 y420d w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1325 y420d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1326 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1327 y3de2 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">70.693<span class=\"_ _567\"> </span></div></td><td class=\"c n x1328 y3de2 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">65.068<span class=\"_ _567\"> </span></div></td></tr></table><table class=\"s w452 h1fc\" id=\"_a488bb2c-fef1-4646-9a40-1c473f1a7cbd\"><tr><td></td><td></td><td class=\"c n x12ba y420e w453 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Ordinarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x1329 y420e w454 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Al<span class=\"_ _567\"> </span>tr<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y420f w455 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">A. Azioni esistenti all'inizio dell'esercizio<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x132a y420f w456 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">134.363.049<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x132b y4210 w457 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">interamente liberate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x132c y4210 w458 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">134.363.049<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"t m0 x132d h28 y4211 ff9 fs16 fc0 sc0 ls0 ws0\">non interamente liberate<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x8e4 y4212 w459 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.1<span class=\"_ _567\"> </span></div></td><td class=\"c n x132e y4212 w45a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Azioni proprie (-)<span class=\"_ _567\"> </span></div></td><td class=\"c n x132f y4212 wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.038.006)<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x8e4 y4213 w45b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A.2 Azioni in circolazione: esistenze iniziali<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1330 y4213 w45c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">133.325.043<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"t m0 x8e1 h27 y4214 ff6 fs16 fc0 sc0 ls0 ws0\">B. Aumenti<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1331 h28 y4215 ff9 fs16 fc0 sc0 ls0 ws0\">B.1 Nuove emissioni<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1331 h28 y4216 ff9 fs16 fc0 sc0 ls0 ws0\">a pagamento<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x132d h28 y4217 ff9 fs16 fc0 sc0 ls0 ws0\">operazioni di aggregazioni di impr<span class=\"_ _2\"></span>ese<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x132d h28 y4218 ff9 fs16 fc0 sc0 ls0 ws0\">conversione di obbligazioni<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x132d h28 y4219 ff9 fs16 fc0 sc0 ls0 ws0\">esercizio di warrant<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x132d h28 y421a ff9 fs16 fc0 sc0 ls0 ws0\">altre<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1331 h28 y421b ff9 fs16 fc0 sc0 ls0 ws0\">a titolo gratuito<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x132d h28 y421c ff9 fs16 fc0 sc0 ls0 ws0\">a favore dei dipendenti<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x132d h28 y421d ff9 fs16 fc0 sc0 ls0 ws0\">a favore degli amministratori<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x132d h28 y421e ff9 fs16 fc0 sc0 ls0 ws0\">altre<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1331 h28 y421f ff9 fs16 fc0 sc0 ls0 ws0\">B.2 V<span class=\"_ _2\"></span>endita azioni proprie<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1331 h28 y4220 ff9 fs16 fc0 sc0 ls0 ws0\">B.3 Altre variazioni<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x8e1 h27 y4221 ff6 fs16 fc0 sc0 ls0 ws0\">C. Diminuzioni<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1331 h28 y4222 ff9 fs16 fc0 sc0 ls0 ws0\">C.1 Annullamento<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x8e4 y4223 w45d h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.2 Acquisto di azioni proprie<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1332 y4223 wb6 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(1.850.236)<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"t m0 x1331 h28 y4224 ff9 fs16 fc0 sc0 ls0 ws0\">C.3 Operazioni di cessione di imprese<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1331 h28 y4225 ff9 fs16 fc0 sc0 ls0 ws0\">C.4 Altre variazioni<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y4226 w45e h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">D. Azioni in circolazione: rimanenze finali<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1333 y4226 w45c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">131.474.807<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x8e4 y40fb w45f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">D.1 Azioni proprie (+)<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1334 y40fb w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x8e4 y4227 w460 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">D.2 Azioni esistenti alla fine dell'esercizio<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1335 y4227 w458 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">131.474.807<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x132b y3fb7 w457 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">interamente liberate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x132c y3fb7 w458 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">131.474.807<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"t m0 x132d h28 y4228 ff9 fs16 fc0 sc0 ls0 ws0\">non interamente liberate<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr></table>13.3 Capitale: altre informazioni<span class=\"_ _567\"> </span>Non vi sono altre informazioni in aggiunta a quelle gi\u00e0 fornite nei paragrafi pr<span class=\"_ _2\"></span>ecedenti.<span class=\"_ _567\"> </span>13.4 Riserve di utili: altre informazioni<span class=\"_ _567\"> </span>Il <span class=\"_ _30\"> </span>patrimonio <span class=\"_ _30\"> </span>netto <span class=\"_ _30\"> </span>accoglie <span class=\"_ _30\"> </span>alla  fine <span class=\"_ _30\"> </span>del <span class=\"_ _30\"> </span>periodo <span class=\"_ _30\"> </span>di <span class=\"_ _30\"> </span>riferimento <span class=\"_ _30\"> </span>la <span class=\"_ _30\"> </span>\u201cRiserva <span class=\"_ _30\"> </span>Contributo<span class=\"_ _567\"> </span>Straordinario\u201d <span class=\"_ _1d\"></span>negativa <span class=\"_ _1d\"></span>per <span class=\"_ _24\"></span>12.842 <span class=\"_ _1d\"></span>migliaia <span class=\"_ _24\"> </span>di <span class=\"_ _24\"></span>euro <span class=\"_ _8\"></span>iscritta <span class=\"_ _24\"> </span>in <span class=\"_ _1d\"></span>base <span class=\"_ _24\"> </span>alla <span class=\"_ _24\"></span>specifica <span class=\"_ _1d\"></span>accounting<span class=\"_ _567\"> </span>policy illustrata nella precedente \u201cParta A \u2013 Politiche Contabili, A.1 Parte Generale, Sezione<span class=\"_ _567\"> </span>5 <span class=\"_ _8\"></span>\u2013 <span class=\"_ _8\"></span>Altri <span class=\"_ _b\"></span>Aspetti, <span class=\"_ _8\"></span>Altri <span class=\"_ _8\"></span>Aspetti <span class=\"_ _8\"></span>rilevanti <span class=\"_ _8\"></span>ai <span class=\"_ _8\"></span>fini <span class=\"_ _b\"></span>del<span class=\"_ _b\"></span>le <span class=\"_ _8\"></span>politiche <span class=\"_ _8\"></span>contabili <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>Gruppo, <span class=\"_ _8\"></span>T<span class=\"_ _a\"></span>rattamento<span class=\"_ _567\"> </span>contabile del contributo straordinario volontario ex legge 199/2025\u201d.<table class=\"s w461 h1f7\" id=\"_0bd4acdc-1804-4e08-bb4b-0164875ded81\"><tr><td></td><td class=\"c n x1336 y41e4 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x1337 y41e4 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4229 w462 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Riserva legale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1338 y4229 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">155.473<span class=\"_ _567\"> </span></div></td><td class=\"c n x1339 y4229 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">143.055<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y422a w463 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Riserve statutarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x133a y422a w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">850.506<span class=\"_ _567\"> </span></div></td><td class=\"c n x133b y422a w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">779.025<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y422b w464 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Utili (Perdite) portati a nuovo<span class=\"_ _567\"> </span></div></td><td class=\"c n x133c y422b wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">98.660<span class=\"_ _567\"> </span></div></td><td class=\"c n x12d2 y422b w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">98.660<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4061 w465 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Riserve altre FT<span class=\"_ _3\"></span>A<span class=\"_ _567\"> </span></div></td><td class=\"c n x133d y4061 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">104.327<span class=\"_ _567\"> </span></div></td><td class=\"c n x133e y4061 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">102.964<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y422c w466 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Riserva indisponibile ex. Art. 26 D. Lgs. 10/08/2023 n.104<span class=\"_ _567\"> </span></div></td><td class=\"c n x133f y422c wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">46.700<span class=\"_ _567\"> </span></div></td><td class=\"c n x1340 y422c wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">46.700<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y422d w467 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Riserva Contributo Straordinario ex art. 1 co.69 L. n. 199/2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x1341 y422d w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(12.842)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1342 y422d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y422e w468 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Riserva vincolata per operazioni di acquisto azioni proprie<span class=\"_ _567\"> </span></div></td><td class=\"c n x1343 y422e w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12c5 y422e w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">20.200<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y420d w3ea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Altre riserve<span class=\"_ _567\"> </span></div></td><td class=\"c n x1344 y420d wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">150<span class=\"_ _567\"> </span></div></td><td class=\"c n x1345 y420d w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">88<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1346 y3de2 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.242.974<span class=\"_ _567\"> </span></div></td><td class=\"c n x1347 y3de2 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.210.692<span class=\"_ _567\"> </span></div></td></tr></table><div class=\"t m0 h42 ff6 fsa fc0 sc0 ls0 ws0 gs111b\">Sezione 1 <span class=\"ff9\">- Il patrimonio consolidato<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs936\">A. Informazioni di natura qualitativa<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws10a gs111c\">Il Gruppo Banco Desio dedica primaria attenzione al capitale proprio, consapevole sia della sua </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs111d\">funzione come <span class=\"_ _2\"></span>fattore di <span class=\"_ _2\"></span>presidio della <span class=\"_ _2\"></span>fiducia dei <span class=\"_ _2\"></span>propri stakeholder<span class=\"_ _3\"></span>, in <span class=\"_ _2\"></span>quanto utilizzabile per </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs111e\">assorbire eventuali <span class=\"_ _b\"></span>perdite, sia <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>l\u2019importanza <span class=\"_ _b\"></span>dello <span class=\"_ _b\"></span>stesso <span class=\"_ _b\"></span>nella <span class=\"_ _b\"></span>gestione <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>fini <span class=\"_ _b\"></span>prettamente </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs111f\">operativi e di sviluppo aziendale.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsfa gs1120\">Un buon livello di patrimonializzazione consente, infatti, di affr<span class=\"_ _2\"></span>ontare lo sviluppo aziendale con </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs1121\">i necessari margini di autonomia e pr<span class=\"_ _2\"></span>eservare la stabilit\u00e0 del Gruppo.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1122\">La <span class=\"_ _8\"></span>politica <span class=\"_ _8\"></span>della <span class=\"_ _1d\"></span>Capogruppo <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>pertanto <span class=\"_ _1d\"></span>quella <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>attribuire <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>rilevante <span class=\"_ _1d\"></span>priorit\u00e0 <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>capitale </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs1123\">proprio per utilizzarlo al meglio nell\u2019espansione dell\u2019attivit\u00e0.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws28 gs1124\">La nozione di patrimonio contabile utilizzata dal Gruppo \u00e8 data dalla somma algebrica delle </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws20d gs1125\">seguenti voci del passivo di Stato patrimoniale: Capitale, Riserve da valutazione, Riserve, </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs1126\">Sovrapprezzi di emissione e Utile d\u2019eser<span class=\"_ _2\"></span>cizio.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs1128\">B. Informazioni di natura quantitativa<span class=\"_ _567\"> </span></div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gs1129\">B.1 Patrimonio contabile consolidato: ripartizione per tipologia di impresa<span class=\"_ _567\"> </span></div><div class=\"gs112a\"><table class=\"s w7ea h262\" id=\"_aa7d2be0-0619-4d25-ae86-7356f233bab0\"><tr><td class=\"c n x304 y46ca w7eb h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci del patrimonio netto<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x29b7 y46ca w7ec h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Gruppo Prudenziale<span class=\"_ _567\"> </span></div></td><td class=\"c n x29b8 y46ca w7ed h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Imprese di<span class=\"_ _567\"> </span></div></td><td class=\"c n x29b9 y46ca w7ee h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Altre impr<span class=\"_ _2\"></span>ese<span class=\"_ _567\"> </span></div></td><td class=\"c n x29ba y46ca w7ef h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Elisioni e<span class=\"_ _567\"> </span></div></td><td class=\"t m0 xbfe h27 y46cb ff6 fs16 fc2 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x1a75 h27 y46cc ff6 fs16 fc0 sc0 ls0 ws0\">assicurazione<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x2031 h27 y46cc ff6 fs16 fc0 sc0 ls0 ws0\">aggiustamenti da </td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x1a34 h27 y46cd ff6 fs16 fc0 sc0 ls0 ws0\">consolidamento<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"c n x304 y418f w7f0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Capitale sociale<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x29bb y418f w177 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">54.026<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x29bc y418f wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">54.026<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y46ce w7f1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Sovrapprezzi di emissione<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x29bd y46ce wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10.809<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x29be y46ce wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10.809<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4191 w7f2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3. Riserve<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x29bf y4191 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.306.429<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x29c0 y4191 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.306.429<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x7ab y4192 w7f3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di utili:<span class=\"_ _567\"> </span></div></td><td class=\"c n x29c1 y4192 w177 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">27.425<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x29c2 y4192 w17a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">27.425<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x23f5 y46cf w7f4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) legale<span class=\"_ _567\"> </span></div></td><td class=\"c n x29c3 y46cf w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.124<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x29c4 y46cf w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.124<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x23f5 y4194 w7f5 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">d) altre<span class=\"_ _567\"> </span></div></td><td class=\"c n x29c5 y4194 wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">19.301<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x29c6 y4194 wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">19.301<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x883 y40f8 w7f6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">altre<span class=\"_ _567\"> </span></div></td><td class=\"c n x29c7 y40f8 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.279.004<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x29c8 y40f8 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.279.004<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y46d0 ff9 fs16 fc0 sc0 ls0 ws0\">4. Strumenti di capitale<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y46d1 w7f7 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a86 y46d1 w7f8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(Azioni proprie)<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y46d2 w7f9 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6. Riserve da valutazione:<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x29c9 y46d2 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">14.378<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x29ca y46d2 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">28<span class=\"_ _567\"> </span></div></td><td class=\"c n x29cb y46d2 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">14.406<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x7ab y41b9 w7fa h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Titoli di capitale designati al fair value con impatto sulla redditivit\u00e0 complessiva<span class=\"_ _567\"> </span></div></td><td class=\"c n x29cc y41b9 w435 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(352)<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x29cd y41b9 w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(352)<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x10df h2c y46d3 ff10 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziarie (diverse dai titoli di capitale) valutate al fair value con impatto sulla redditivit\u00e0 </td><td class=\"c n x29ce y41ba wad h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(5.749)<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x29cf y41ba wad h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(5.749)<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x10df h28 y46d4 ff9 fs16 fc0 sc0 ls0 ws0\">complessiva<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c n x7ab y3f12 w1f1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 materiali<span class=\"_ _567\"> </span></div></td><td class=\"c n x29d0 y3f12 w16c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">95<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x29d1 y3f12 w16c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">95<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x7ab y3f13 w7fb h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Utili (perdite) attuariali r<span class=\"_ _2\"></span>elativi a piani previdenziali a benefici definiti<span class=\"_ _567\"> </span></div></td><td class=\"c n x29d2 y3f13 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(2.681)<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x29d3 y3f13 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(2.681)<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x7ab y3f14 w7fc h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Quote delle riserve da valutazione relative alle partecipazioni valutate al patrimonio netto<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x29d4 y3f14 w169 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">28<span class=\"_ _567\"> </span></div></td><td class=\"c n x29d5 y3f14 w169 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">28<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x7ab y3f15 w7fd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Leggi speciali di rivalutazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x29d6 y3f15 w177 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">23.065<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x29d7 y3f15 wc8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">23.065<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f16 w7fe h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Utile (perdita) d'eser<span class=\"_ _2\"></span>cizio (+/-) del gruppo e di terzi<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x29d8 y3f16 w189 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">128.017<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x29d9 y3f16 w189 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">128.017<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w7ff h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Patrimonio netto<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x29da y3de2 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.513.659<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x29db y3de2 w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">28<span class=\"_ _567\"> </span></div></td><td class=\"c n x29dc y3de2 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.513.687<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 h8 ffb fs3 fc2 sc0 ls0 ws0 gs112c\">B.2 <span class=\"_ _b\"></span>Riserve <span class=\"_ _b\"></span>da <span class=\"_ _b\"></span>valutazione <span class=\"_ _b\"></span>delle <span class=\"_ _8\"></span>attivit\u00e0 finanziarie <span class=\"_ _b\"></span>valutate <span class=\"_ _8\"></span>al <span class=\"ff6 ls7b wsc2\">fair value con impatto sulla<span class=\"_ _567\"> </span></span><span class=\"ff6 ls7b wsc2\"><span class=\"_ _b\"></span> </span></div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls7b ws0 gs112d\">redditivit\u00e0 complessiva: composizione<span class=\"_ _567\"> </span></div><div class=\"gs112e\"><table class=\"s w800 h263\" id=\"_194062e2-fa43-48bb-af85-216496084e26\"><tr><td></td><td></td><td class=\"c n x29dd y46d5 w801 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Consolidato Prudenziale<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x29de y46d5 w802 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Imprese di assicurazione<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x29df y46d5 w803 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Altre impr<span class=\"_ _2\"></span>ese<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x29e0 h27 y46d6 ff6 fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">Elisioni e aggiustamenti </td><td class=\"t m0 x29e1 h27 y46d7 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x29e2 h27 y46d8 ff6 fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">da consolidamento<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x29e3 h27 y46d9 ff6 fs16 fc0 sc0 ls0 ws0\">Riserva </td><td class=\"t m0 x29e4 h27 y46d9 ff6 fs16 fc0 sc0 ls0 ws0\">Riserva </td><td class=\"t m0 x29e5 h27 y46d9 ff6 fs16 fc0 sc0 ls0 ws0\">Riserva </td><td class=\"t m0 x2198 h27 y46d9 ff6 fs16 fc0 sc0 ls0 ws0\">Riserva </td><td class=\"t m0 x29e6 h27 y46d9 ff6 fs16 fc0 sc0 ls0 ws0\">Riserva </td><td class=\"t m0 x29e7 h27 y46d9 ff6 fs16 fc0 sc0 ls0 ws0\">Riserva nega<span class=\"_ _567\"> </span></td><td class=\"t m0 x29e8 h27 y46d9 ff6 fs16 fc0 sc0 ls0 ws0\">Riserva </td><td class=\"t m0 x29e9 h27 y46d9 ff6 fs16 fc0 sc0 ls0 ws0\">Riserva </td><td class=\"t m0 x1bf0 h27 y46d9 ff6 fs16 fc0 sc0 ls0 ws0\">Riserva </td><td class=\"t m0 x21bf h27 y46d9 ff6 fs16 fc0 sc0 ls0 ws0\">Riserva </td></tr><tr><td></td><td class=\"t m0 x29ea h27 y46da ff6 fs16 fc0 sc0 ls0 ws0\">positiva<span class=\"_ _567\"> </span></td><td class=\"t m0 x29eb h27 y46da ff6 fs16 fc0 sc0 ls0 ws0\">negativa<span class=\"_ _567\"> </span></td><td class=\"t m0 x20fc h27 y46da ff6 fs16 fc0 sc0 ls0 ws0\">positiva<span class=\"_ _567\"> </span></td><td class=\"t m0 x29ec h27 y46da ff6 fs16 fc0 sc0 ls0 ws0\">negativa<span class=\"_ _567\"> </span></td><td class=\"t m0 x1bec h27 y46da ff6 fs16 fc0 sc0 ls0 ws0\">positiva<span class=\"_ _567\"> </span></td><td class=\"t m0 x29ed h27 y46da ff6 fs16 fc0 sc0 ls0 ws0\">tiva<span class=\"_ _567\"> </span></td><td class=\"t m0 xb70 h27 y46da ff6 fs16 fc0 sc0 ls0 ws0\">positiva<span class=\"_ _567\"> </span></td><td class=\"t m0 x29ee h27 y46da ff6 fs16 fc0 sc0 ls0 ws0\">negativa<span class=\"_ _567\"> </span></td><td class=\"t m0 x29ef h27 y46da ff6 fs16 fc0 sc0 ls0 ws0\">positiva<span class=\"_ _567\"> </span></td><td class=\"t m0 x29f0 h27 y46da ff6 fs16 fc0 sc0 ls0 ws0\">negativa<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y4574 w282 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x29f1 y4574 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.659<span class=\"_ _567\"> </span></div></td><td class=\"c n x29f2 y4574 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(7.408)<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x29f3 y4574 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.659<span class=\"_ _567\"> </span></div></td><td class=\"c n x29f4 y4574 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(7.408)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y420b w285 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Titoli di capitale<span class=\"_ _567\"> </span></div></td><td class=\"c n x29f5 y420b wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">171<span class=\"_ _567\"> </span></div></td><td class=\"c n x29f6 y420b w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(523)<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x29f7 y420b wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">171<span class=\"_ _567\"> </span></div></td><td class=\"c n x29f8 y420b w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(523)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h28 y46db ff9 fs16 fc0 sc0 ls0 ws0\">3. Finanziamenti<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y435e w2fe h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale 31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x29f9 y435e w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.830<span class=\"_ _567\"> </span></div></td><td class=\"c n x29fa y435e w433 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(7.931)<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x29fb y435e w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.830<span class=\"_ _567\"> </span></div></td><td class=\"c n x29fc y435e w433 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(7.931)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w2fe h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale 31.12.2024<span class=\"_ _567\"> </span></div></td><td class=\"c n x29f9 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.712<span class=\"_ _567\"> </span></div></td><td class=\"c n x29fd y3de2 w53d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(10.431)<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x29fe y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.712<span class=\"_ _567\"> </span></div></td><td class=\"c n x29ff y3de2 w18e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(10.431)<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 h13 ffb fs3 fc2 sc0 ls0 ws0 gs781\">B.3 Riserve da valutazione delle <span class=\"_ _2\"></span>attivit\u00e0 finanziarie valutate al fair value con impatto <span class=\"_ _2\"></span>sulla<span class=\"_ _567\"> </span> </div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gs782\">redditivit\u00e0 complessiva: variazioni annue<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ffb fs3 fc2 sc0 ls0 ws0 gs1131\">B.4 Riserve da valutazione relative a piani a benefici definiti:<span class=\"_ _567\"> </span></div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gs1132\">variazioni annue<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1133\">Le <span class=\"_ _7d\"></span>riserve <span class=\"_ _7d\"></span>da <span class=\"_ _7d\"></span>valutazione <span class=\"_ _3\"></span>relative <span class=\"_ _4\"></span>a <span class=\"_ _3\"></span>piani <span class=\"_ _7d\"></span>a <span class=\"_ _7d\"></span>benefici <span class=\"_ _7d\"></span>definiti <span class=\"_ _3\"></span>hanno <span class=\"_ _7d\"></span>registrato <span class=\"_ _7d\"></span>nel <span class=\"_ _7d\"></span>corso <span class=\"_ _7d\"></span>dell\u2019esercizio </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1134\">un effetto <span class=\"_ _2\"></span>positivo per 160 migliaia di eur<span class=\"_ _2\"></span>o (al netto del relativo <span class=\"_ _2\"></span>effetto fiscale di 72 migliaia di </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1135\">euro) <span class=\"_ _8\"></span>conseguente <span class=\"_ _8\"></span>alla <span class=\"_ _1d\"></span>variazione <span class=\"_ _8\"></span>del<span class=\"_ _b\"></span>l\u2019attualizzazione <span class=\"_ _8\"></span>sul <span class=\"_ _1d\"></span>fondo <span class=\"_ _8\"></span>trat<span class=\"_ _b\"></span>tamento <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>fine <span class=\"_ _8\"></span>rapporto </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1136\">determinato a fini civilistici.<span class=\"_ _567\"> </span></div><div class=\"gs14b\"><table class=\"s w804 h264\" id=\"_12ea7443-64bd-497f-a982-4fb228a224f0\"><tr><td></td><td></td><td class=\"c n x2a00 y41a9 w805 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a01 y41a9 w806 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Titoli di capitale<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a02 y41a9 w807 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Finanziamenti<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y46dc w257 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Esistenze iniziali<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2a03 y46dc w433 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">(7.196)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a04 y46dc w19a h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">(523)<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x304 y46dd w808 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. V<span class=\"_ _2\"></span>ariazioni positive<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2a05 y46dd w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.411<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a06 y46dd w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">171<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x22eb y3f1f w434 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 Incrementi di fair value<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2a07 y3f1f wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.380<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a08 y3f1f wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">171<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"t m0 x2315 h28 y46de ff10 fs16 fc0 sc0 ls0 ws0\">2.2 Rettifiche di valore per rischio di cr<span class=\"_ _2\"></span>edito<span class=\"_ _4b0\"> </span><span class=\"ff9\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22eb y3f5c w809 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.3 Rigiro a conto economico di riserve negative da<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a09 y3f5c w80a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">r<span class=\"_ _2\"></span>ealizzo<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a0a y3f5c w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">29<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x22eb y3f20 w80b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.4 T<span class=\"_ _a\"></span>rasferimenti ad altre componenti di patrimonio netto<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a0b y3f20 w80c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(titoli di capitale)<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22eb y3f10 w80d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.5 Altre variazioni<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2a0c y3f10 w222 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x304 y46df wee h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3. V<span class=\"_ _2\"></span>ariazioni negative<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2a0d y46df w224 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(2.964)<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x22eb y3f5e w80e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.1 Riduzioni di fair value<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2a0e y3f5e w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(364)<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x22eb y3f9b w80f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.2 Riprese di valor<span class=\"_ _2\"></span>e per rischio di credito<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2a0f y3f9b wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(52)<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x22eb y41a1 w810 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.3 Rigiro a conto economico da riserve positive da<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a10 y41a1 w80a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">r<span class=\"_ _2\"></span>ealizzo<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a11 y41a1 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(2.523)<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x22eb y427a w80b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.4 T<span class=\"_ _a\"></span>rasferimenti ad altre componenti di patrimonio netto<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a0b y427a w80c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(titoli di capitale)<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22eb y427b w80d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.5 Altre variazioni<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2a12 y427b w181 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(25)<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x304 y3de2 w269 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">4. Rimanenze finali<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2a13 y3de2 w433 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(5.749)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a14 y3de2 w19a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(352)<span class=\"_ _567\"> </span></div></td><td></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-669": {
   "value": "<div class=\"t m0 h42 ff6 fsa fc0 sc0 ls0 ws0 gs136\">Sezione 13<span class=\"ff9\"> - Patrimonio del Gruppo - voci 120,130, 140,<span class=\"_ _567\"> </span></span><span class=\"ff9\"> </span></div><div class=\"t m0 h11 ff9 fsa fc0 sc0 ls0 ws0 gsafb\">150, 160, 170 e 180<span class=\"_ _567\"> </span></div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gsafc\">13.1 \"Capitale\" e \"Azioni proprie\": composizione<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws25 gs13c\">Il Capitale sociale di Banco Desio Brianza, interamente sottoscritto e versato, \u00e8 composto da<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1cc gs13d\">n. 131.474.807 azioni ordinarie, al netto delle azioni annullate senza riduzione del capitale<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsfe gs13e\">sociale in esecuzione della delibera assunta dall\u2019Assemblea Straordinaria degli azionisti in data<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs13f\">18 dicembre 2025.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs140\">Il <span class=\"_ _7d\"></span>numero <span class=\"_ _4\"></span>del<span class=\"_ _b\"></span>le <span class=\"_ _7d\"></span>azioni <span class=\"_ _7d\"></span>annullate <span class=\"_ _7d\"></span>corrispondeva <span class=\"_ _7d\"></span>alle <span class=\"_ _7d\"></span>azioni <span class=\"_ _7d\"></span>acquistate <span class=\"_ _7d\"></span>in <span class=\"_ _3\"></span>esecuzione <span class=\"_ _7d\"></span>del <span class=\"_ _7d\"></span>Programma<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1ac gsafd\">di BuyBack la cui autorizzazione, rilasciata dall\u2019Assemblea del 18 aprile 2024, era scaduta<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs141\">in <span class=\"_ _24\"> </span>data <span class=\"_ _1\"> </span>12 <span class=\"_ _24\"> </span>luglio <span class=\"_ _1\"> </span>2025. <span class=\"_ _24\"> </span>Nell\u2019ambito <span class=\"_ _1\"> </span>di <span class=\"_ _24\"> </span>tale <span class=\"_ _1\"> </span>Programma <span class=\"_ _24\"></span>di <span class=\"_ _24\"> </span>acquisto <span class=\"_ _1\"> </span>di <span class=\"_ _24\"> </span>azioni <span class=\"_ _1\"> </span>proprie <span class=\"_ _24\"> </span>Banco<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws29 gsafe\">Desio aveva raggiunto in data 27 maggio 2025 l\u2019importo massimo complessivo giungendo al<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws136 gs142\">completamento dello stesso prima della scadenza del 12 luglio 2025. Il numero delle azioni<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsaff\">proprie <span class=\"_ _7d\"></span>complessivamente <span class=\"_ _a\"></span>riacquistate <span class=\"_ _3\"></span>alla <span class=\"_ _a\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>chiusura <span class=\"_ _3\"></span>anticipata <span class=\"_ _a\"></span>del <span class=\"_ _3\"></span>Programma <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _a\"></span>risultato<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws16 gsb00\">pari a n. 2.888.242 azioni proprie, corrispondenti al 2,15% del totale azioni esistenti alla data,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs144\">per un importo complessivo di Euro 20.199.995,79.<span class=\"_ _567\"> </span></div><div class=\"gsb01\"><table class=\"s w449 h1f7\" id=\"_d0de0a5f-5b15-480b-bfcc-a97451f99af4\"><tr><td></td><td class=\"c n x1314 y41e4 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x1315 y41e4 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41e5 w44a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A. Capitale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1316 y41e5 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">70.693<span class=\"_ _567\"> </span></div></td><td class=\"c n x1317 y41e5 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">70.693<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y4209 w44b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.1 Azioni ordinarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x1318 y4209 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">70.693<span class=\"_ _567\"> </span></div></td><td class=\"c n x1319 y4209 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">70.693<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y420a w44c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.2 Azioni di risparmio<span class=\"_ _567\"> </span></div></td><td class=\"c n x131a y420a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x131b y420a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y4061 w44d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.3 Azioni privilegiate<span class=\"_ _567\"> </span></div></td><td class=\"c n x131c y4061 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x131d y4061 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y413a w44e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. Azioni proprie<span class=\"_ _567\"> </span></div></td><td class=\"c n x131e y413a w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x131f y413a w19b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(5.625)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y420b w44f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.1 Azioni ordinarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x1320 y420b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1321 y420b wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(5.625)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y420c w450 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.2 Azioni di risparmio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1322 y420c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1323 y420c w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y420d w451 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.3 Azioni privilegiate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1324 y420d w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1325 y420d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1326 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1327 y3de2 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">70.693<span class=\"_ _567\"> </span></div></td><td class=\"c n x1328 y3de2 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">65.068<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gsb03\">13.3 Capitale: altre informazioni<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsb04\">Non vi sono altre informazioni in aggiunta a quelle gi\u00e0 fornite nei paragrafi pr<span class=\"_ _2\"></span>ecedenti.<span class=\"_ _567\"> </span></div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gsb05\">13.4 Riserve di utili: altre informazioni<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsb06\">Il <span class=\"_ _30\"> </span>patrimonio <span class=\"_ _30\"> </span>netto <span class=\"_ _30\"> </span>accoglie <span class=\"_ _30\"> </span>alla  fine <span class=\"_ _30\"> </span>del <span class=\"_ _30\"> </span>periodo <span class=\"_ _30\"> </span>di <span class=\"_ _30\"> </span>riferimento <span class=\"_ _30\"> </span>la <span class=\"_ _30\"> </span>\u201cRiserva <span class=\"_ _30\"> </span>Contributo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsb07\">Straordinario\u201d <span class=\"_ _1d\"></span>negativa <span class=\"_ _1d\"></span>per <span class=\"_ _24\"></span>12.842 <span class=\"_ _1d\"></span>migliaia <span class=\"_ _24\"> </span>di <span class=\"_ _24\"></span>euro <span class=\"_ _8\"></span>iscritta <span class=\"_ _24\"> </span>in <span class=\"_ _1d\"></span>base <span class=\"_ _24\"> </span>alla <span class=\"_ _24\"></span>specifica <span class=\"_ _1d\"></span>accounting<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1a2 gsb08\">policy illustrata nella precedente \u201cParta A \u2013 Politiche Contabili, A.1 Parte Generale, Sezione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsb09\">5 <span class=\"_ _8\"></span>\u2013 <span class=\"_ _8\"></span>Altri <span class=\"_ _b\"></span>Aspetti, <span class=\"_ _8\"></span>Altri <span class=\"_ _8\"></span>Aspetti <span class=\"_ _8\"></span>rilevanti <span class=\"_ _8\"></span>ai <span class=\"_ _8\"></span>fini <span class=\"_ _b\"></span>del<span class=\"_ _b\"></span>le <span class=\"_ _8\"></span>politiche <span class=\"_ _8\"></span>contabili <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>Gruppo, <span class=\"_ _8\"></span>T<span class=\"_ _a\"></span>rattamento<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsb0a\">contabile del contributo straordinario volontario ex legge 199/2025\u201d. </div><div class=\"gsb0b\"><table class=\"s w461 h1f7\" id=\"_0bd4acdc-1804-4e08-bb4b-0164875ded81\"><tr><td></td><td class=\"c n x1336 y41e4 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x1337 y41e4 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4229 w462 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Riserva legale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1338 y4229 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">155.473<span class=\"_ _567\"> </span></div></td><td class=\"c n x1339 y4229 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">143.055<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y422a w463 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Riserve statutarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x133a y422a w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">850.506<span class=\"_ _567\"> </span></div></td><td class=\"c n x133b y422a w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">779.025<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y422b w464 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Utili (Perdite) portati a nuovo<span class=\"_ _567\"> </span></div></td><td class=\"c n x133c y422b wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">98.660<span class=\"_ _567\"> </span></div></td><td class=\"c n x12d2 y422b w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">98.660<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4061 w465 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Riserve altre FT<span class=\"_ _3\"></span>A<span class=\"_ _567\"> </span></div></td><td class=\"c n x133d y4061 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">104.327<span class=\"_ _567\"> </span></div></td><td class=\"c n x133e y4061 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">102.964<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y422c w466 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Riserva indisponibile ex. Art. 26 D. Lgs. 10/08/2023 n.104<span class=\"_ _567\"> </span></div></td><td class=\"c n x133f y422c wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">46.700<span class=\"_ _567\"> </span></div></td><td class=\"c n x1340 y422c wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">46.700<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y422d w467 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Riserva Contributo Straordinario ex art. 1 co.69 L. n. 199/2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x1341 y422d w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(12.842)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1342 y422d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y422e w468 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Riserva vincolata per operazioni di acquisto azioni proprie<span class=\"_ _567\"> </span></div></td><td class=\"c n x1343 y422e w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12c5 y422e w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">20.200<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y420d w3ea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Altre riserve<span class=\"_ _567\"> </span></div></td><td class=\"c n x1344 y420d wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">150<span class=\"_ _567\"> </span></div></td><td class=\"c n x1345 y420d w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">88<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1346 y3de2 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.242.974<span class=\"_ _567\"> </span></div></td><td class=\"c n x1347 y3de2 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.210.692<span class=\"_ _567\"> </span></div></td></tr></table></div>Sezione 1 <span class=\"ff9\">- Il patrimonio consolidato<span class=\"_ _567\"> </span></span>A. Informazioni di natura qualitativa<span class=\"_ _567\"> </span>Il Gruppo Banco Desio dedica primaria attenzione al capitale proprio, consapevole sia della sua funzione come <span class=\"_ _2\"></span>fattore di <span class=\"_ _2\"></span>presidio della <span class=\"_ _2\"></span>fiducia dei <span class=\"_ _2\"></span>propri stakeholder<span class=\"_ _3\"></span>, in <span class=\"_ _2\"></span>quanto utilizzabile per assorbire eventuali <span class=\"_ _b\"></span>perdite, sia <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>l\u2019importanza <span class=\"_ _b\"></span>dello <span class=\"_ _b\"></span>stesso <span class=\"_ _b\"></span>nella <span class=\"_ _b\"></span>gestione <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>fini <span class=\"_ _b\"></span>prettamente operativi e di sviluppo aziendale.<span class=\"_ _567\"> </span>Un buon livello di patrimonializzazione consente, infatti, di affr<span class=\"_ _2\"></span>ontare lo sviluppo aziendale con i necessari margini di autonomia e pr<span class=\"_ _2\"></span>eservare la stabilit\u00e0 del Gruppo.<span class=\"_ _567\"> </span>La <span class=\"_ _8\"></span>politica <span class=\"_ _8\"></span>della <span class=\"_ _1d\"></span>Capogruppo <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>pertanto <span class=\"_ _1d\"></span>quella <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>attribuire <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>rilevante <span class=\"_ _1d\"></span>priorit\u00e0 <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>capitale proprio per utilizzarlo al meglio nell\u2019espansione dell\u2019attivit\u00e0.<span class=\"_ _567\"> </span>La nozione di patrimonio contabile utilizzata dal Gruppo \u00e8 data dalla somma algebrica delle seguenti voci del passivo di Stato patrimoniale: Capitale, Riserve da valutazione, Riserve, Sovrapprezzi di emissione e Utile d\u2019eser<span class=\"_ _2\"></span>cizio.<span class=\"_ _567\"> </span>B. Informazioni di natura quantitativa<span class=\"_ _567\"> </span>B.1 Patrimonio contabile consolidato: ripartizione per tipologia di impresa<span class=\"_ _567\"> </span><table class=\"s w7ea h262\" id=\"_aa7d2be0-0619-4d25-ae86-7356f233bab0\"><tr><td class=\"c n x304 y46ca w7eb h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci del patrimonio netto<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x29b7 y46ca w7ec h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Gruppo Prudenziale<span class=\"_ _567\"> </span></div></td><td class=\"c n x29b8 y46ca w7ed h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Imprese di<span class=\"_ _567\"> </span></div></td><td class=\"c n x29b9 y46ca w7ee h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Altre impr<span class=\"_ _2\"></span>ese<span class=\"_ _567\"> </span></div></td><td class=\"c n x29ba y46ca w7ef h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Elisioni e<span class=\"_ _567\"> </span></div></td><td class=\"t m0 xbfe h27 y46cb ff6 fs16 fc2 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x1a75 h27 y46cc ff6 fs16 fc0 sc0 ls0 ws0\">assicurazione<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x2031 h27 y46cc ff6 fs16 fc0 sc0 ls0 ws0\">aggiustamenti da </td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x1a34 h27 y46cd ff6 fs16 fc0 sc0 ls0 ws0\">consolidamento<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"c n x304 y418f w7f0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Capitale sociale<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x29bb y418f w177 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">54.026<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x29bc y418f wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">54.026<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y46ce w7f1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Sovrapprezzi di emissione<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x29bd y46ce wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10.809<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x29be y46ce wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10.809<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4191 w7f2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3. Riserve<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x29bf y4191 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.306.429<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x29c0 y4191 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.306.429<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x7ab y4192 w7f3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di utili:<span class=\"_ _567\"> </span></div></td><td class=\"c n x29c1 y4192 w177 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">27.425<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x29c2 y4192 w17a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">27.425<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x23f5 y46cf w7f4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) legale<span class=\"_ _567\"> </span></div></td><td class=\"c n x29c3 y46cf w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.124<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x29c4 y46cf w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.124<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x23f5 y4194 w7f5 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">d) altre<span class=\"_ _567\"> </span></div></td><td class=\"c n x29c5 y4194 wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">19.301<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x29c6 y4194 wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">19.301<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x883 y40f8 w7f6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">altre<span class=\"_ _567\"> </span></div></td><td class=\"c n x29c7 y40f8 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.279.004<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x29c8 y40f8 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.279.004<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y46d0 ff9 fs16 fc0 sc0 ls0 ws0\">4. Strumenti di capitale<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y46d1 w7f7 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a86 y46d1 w7f8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(Azioni proprie)<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y46d2 w7f9 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6. Riserve da valutazione:<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x29c9 y46d2 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">14.378<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x29ca y46d2 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">28<span class=\"_ _567\"> </span></div></td><td class=\"c n x29cb y46d2 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">14.406<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x7ab y41b9 w7fa h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Titoli di capitale designati al fair value con impatto sulla redditivit\u00e0 complessiva<span class=\"_ _567\"> </span></div></td><td class=\"c n x29cc y41b9 w435 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(352)<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x29cd y41b9 w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(352)<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x10df h2c y46d3 ff10 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziarie (diverse dai titoli di capitale) valutate al fair value con impatto sulla redditivit\u00e0 </td><td class=\"c n x29ce y41ba wad h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(5.749)<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x29cf y41ba wad h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(5.749)<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x10df h28 y46d4 ff9 fs16 fc0 sc0 ls0 ws0\">complessiva<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c n x7ab y3f12 w1f1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 materiali<span class=\"_ _567\"> </span></div></td><td class=\"c n x29d0 y3f12 w16c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">95<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x29d1 y3f12 w16c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">95<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x7ab y3f13 w7fb h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Utili (perdite) attuariali r<span class=\"_ _2\"></span>elativi a piani previdenziali a benefici definiti<span class=\"_ _567\"> </span></div></td><td class=\"c n x29d2 y3f13 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(2.681)<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x29d3 y3f13 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(2.681)<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x7ab y3f14 w7fc h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Quote delle riserve da valutazione relative alle partecipazioni valutate al patrimonio netto<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x29d4 y3f14 w169 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">28<span class=\"_ _567\"> </span></div></td><td class=\"c n x29d5 y3f14 w169 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">28<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x7ab y3f15 w7fd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Leggi speciali di rivalutazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x29d6 y3f15 w177 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">23.065<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x29d7 y3f15 wc8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">23.065<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f16 w7fe h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Utile (perdita) d'eser<span class=\"_ _2\"></span>cizio (+/-) del gruppo e di terzi<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x29d8 y3f16 w189 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">128.017<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x29d9 y3f16 w189 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">128.017<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w7ff h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Patrimonio netto<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x29da y3de2 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.513.659<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x29db y3de2 w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">28<span class=\"_ _567\"> </span></div></td><td class=\"c n x29dc y3de2 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.513.687<span class=\"_ _567\"> </span></div></td></tr></table>B.2 <span class=\"_ _b\"></span>Riserve <span class=\"_ _b\"></span>da <span class=\"_ _b\"></span>valutazione <span class=\"_ _b\"></span>delle <span class=\"_ _8\"></span>attivit\u00e0 finanziarie <span class=\"_ _b\"></span>valutate <span class=\"_ _8\"></span>al <span class=\"ff6 ls7b wsc2\">fair value con impatto sulla<span class=\"_ _567\"> </span></span>redditivit\u00e0 complessiva: composizione<span class=\"_ _567\"> </span><table class=\"s w800 h263\" id=\"_194062e2-fa43-48bb-af85-216496084e26\"><tr><td></td><td></td><td class=\"c n x29dd y46d5 w801 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Consolidato Prudenziale<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x29de y46d5 w802 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Imprese di assicurazione<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x29df y46d5 w803 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Altre impr<span class=\"_ _2\"></span>ese<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x29e0 h27 y46d6 ff6 fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">Elisioni e aggiustamenti </td><td class=\"t m0 x29e1 h27 y46d7 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x29e2 h27 y46d8 ff6 fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">da consolidamento<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x29e3 h27 y46d9 ff6 fs16 fc0 sc0 ls0 ws0\">Riserva </td><td class=\"t m0 x29e4 h27 y46d9 ff6 fs16 fc0 sc0 ls0 ws0\">Riserva </td><td class=\"t m0 x29e5 h27 y46d9 ff6 fs16 fc0 sc0 ls0 ws0\">Riserva </td><td class=\"t m0 x2198 h27 y46d9 ff6 fs16 fc0 sc0 ls0 ws0\">Riserva </td><td class=\"t m0 x29e6 h27 y46d9 ff6 fs16 fc0 sc0 ls0 ws0\">Riserva </td><td class=\"t m0 x29e7 h27 y46d9 ff6 fs16 fc0 sc0 ls0 ws0\">Riserva nega<span class=\"_ _567\"> </span></td><td class=\"t m0 x29e8 h27 y46d9 ff6 fs16 fc0 sc0 ls0 ws0\">Riserva </td><td class=\"t m0 x29e9 h27 y46d9 ff6 fs16 fc0 sc0 ls0 ws0\">Riserva </td><td class=\"t m0 x1bf0 h27 y46d9 ff6 fs16 fc0 sc0 ls0 ws0\">Riserva </td><td class=\"t m0 x21bf h27 y46d9 ff6 fs16 fc0 sc0 ls0 ws0\">Riserva </td></tr><tr><td></td><td class=\"t m0 x29ea h27 y46da ff6 fs16 fc0 sc0 ls0 ws0\">positiva<span class=\"_ _567\"> </span></td><td class=\"t m0 x29eb h27 y46da ff6 fs16 fc0 sc0 ls0 ws0\">negativa<span class=\"_ _567\"> </span></td><td class=\"t m0 x20fc h27 y46da ff6 fs16 fc0 sc0 ls0 ws0\">positiva<span class=\"_ _567\"> </span></td><td class=\"t m0 x29ec h27 y46da ff6 fs16 fc0 sc0 ls0 ws0\">negativa<span class=\"_ _567\"> </span></td><td class=\"t m0 x1bec h27 y46da ff6 fs16 fc0 sc0 ls0 ws0\">positiva<span class=\"_ _567\"> </span></td><td class=\"t m0 x29ed h27 y46da ff6 fs16 fc0 sc0 ls0 ws0\">tiva<span class=\"_ _567\"> </span></td><td class=\"t m0 xb70 h27 y46da ff6 fs16 fc0 sc0 ls0 ws0\">positiva<span class=\"_ _567\"> </span></td><td class=\"t m0 x29ee h27 y46da ff6 fs16 fc0 sc0 ls0 ws0\">negativa<span class=\"_ _567\"> </span></td><td class=\"t m0 x29ef h27 y46da ff6 fs16 fc0 sc0 ls0 ws0\">positiva<span class=\"_ _567\"> </span></td><td class=\"t m0 x29f0 h27 y46da ff6 fs16 fc0 sc0 ls0 ws0\">negativa<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y4574 w282 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x29f1 y4574 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.659<span class=\"_ _567\"> </span></div></td><td class=\"c n x29f2 y4574 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(7.408)<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x29f3 y4574 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.659<span class=\"_ _567\"> </span></div></td><td class=\"c n x29f4 y4574 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(7.408)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y420b w285 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Titoli di capitale<span class=\"_ _567\"> </span></div></td><td class=\"c n x29f5 y420b wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">171<span class=\"_ _567\"> </span></div></td><td class=\"c n x29f6 y420b w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(523)<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x29f7 y420b wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">171<span class=\"_ _567\"> </span></div></td><td class=\"c n x29f8 y420b w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(523)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h28 y46db ff9 fs16 fc0 sc0 ls0 ws0\">3. Finanziamenti<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y435e w2fe h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale 31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x29f9 y435e w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.830<span class=\"_ _567\"> </span></div></td><td class=\"c n x29fa y435e w433 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(7.931)<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x29fb y435e w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.830<span class=\"_ _567\"> </span></div></td><td class=\"c n x29fc y435e w433 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(7.931)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w2fe h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale 31.12.2024<span class=\"_ _567\"> </span></div></td><td class=\"c n x29f9 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.712<span class=\"_ _567\"> </span></div></td><td class=\"c n x29fd y3de2 w53d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(10.431)<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x29fe y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.712<span class=\"_ _567\"> </span></div></td><td class=\"c n x29ff y3de2 w18e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(10.431)<span class=\"_ _567\"> </span></div></td></tr></table>B.3 Riserve da valutazione delle <span class=\"_ _2\"></span>attivit\u00e0 finanziarie valutate al fair value con impatto <span class=\"_ _2\"></span>sulla<span class=\"_ _567\"> </span>redditivit\u00e0 complessiva: variazioni annue<span class=\"_ _567\"> </span><table class=\"s w804 h264\" id=\"_12ea7443-64bd-497f-a982-4fb228a224f0\"><tr><td></td><td></td><td class=\"c n x2a00 y41a9 w805 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a01 y41a9 w806 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Titoli di capitale<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a02 y41a9 w807 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Finanziamenti<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y46dc w257 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Esistenze iniziali<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2a03 y46dc w433 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">(7.196)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a04 y46dc w19a h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">(523)<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x304 y46dd w808 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. V<span class=\"_ _2\"></span>ariazioni positive<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2a05 y46dd w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.411<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a06 y46dd w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">171<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x22eb y3f1f w434 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 Incrementi di fair value<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2a07 y3f1f wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.380<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a08 y3f1f wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">171<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"t m0 x2315 h28 y46de ff10 fs16 fc0 sc0 ls0 ws0\">2.2 Rettifiche di valore per rischio di cr<span class=\"_ _2\"></span>edito<span class=\"_ _4b0\"> </span><span class=\"ff9\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22eb y3f5c w809 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.3 Rigiro a conto economico di riserve negative da<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a09 y3f5c w80a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">r<span class=\"_ _2\"></span>ealizzo<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a0a y3f5c w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">29<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x22eb y3f20 w80b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.4 T<span class=\"_ _a\"></span>rasferimenti ad altre componenti di patrimonio netto<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a0b y3f20 w80c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(titoli di capitale)<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22eb y3f10 w80d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.5 Altre variazioni<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2a0c y3f10 w222 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x304 y46df wee h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3. V<span class=\"_ _2\"></span>ariazioni negative<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2a0d y46df w224 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(2.964)<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x22eb y3f5e w80e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.1 Riduzioni di fair value<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2a0e y3f5e w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(364)<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x22eb y3f9b w80f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.2 Riprese di valor<span class=\"_ _2\"></span>e per rischio di credito<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2a0f y3f9b wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(52)<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x22eb y41a1 w810 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.3 Rigiro a conto economico da riserve positive da<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a10 y41a1 w80a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">r<span class=\"_ _2\"></span>ealizzo<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a11 y41a1 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(2.523)<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x22eb y427a w80b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.4 T<span class=\"_ _a\"></span>rasferimenti ad altre componenti di patrimonio netto<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a0b y427a w80c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(titoli di capitale)<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22eb y427b w80d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.5 Altre variazioni<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2a12 y427b w181 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(25)<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x304 y3de2 w269 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">4. Rimanenze finali<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2a13 y3de2 w433 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(5.749)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a14 y3de2 w19a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(352)<span class=\"_ _567\"> </span></div></td><td></td></tr></table>B.4 Riserve da valutazione relative a piani a benefici definiti:<span class=\"_ _567\"> </span>variazioni annue<span class=\"_ _567\"> </span>Le <span class=\"_ _7d\"></span>riserve <span class=\"_ _7d\"></span>da <span class=\"_ _7d\"></span>valutazione <span class=\"_ _3\"></span>relative <span class=\"_ _4\"></span>a <span class=\"_ _3\"></span>piani <span class=\"_ _7d\"></span>a <span class=\"_ _7d\"></span>benefici <span class=\"_ _7d\"></span>definiti <span class=\"_ _3\"></span>hanno <span class=\"_ _7d\"></span>registrato <span class=\"_ _7d\"></span>nel <span class=\"_ _7d\"></span>corso <span class=\"_ _7d\"></span>dell\u2019esercizio un effetto <span class=\"_ _2\"></span>positivo per 160 migliaia di eur<span class=\"_ _2\"></span>o (al netto del relativo <span class=\"_ _2\"></span>effetto fiscale di 72 migliaia di euro) <span class=\"_ _8\"></span>conseguente <span class=\"_ _8\"></span>alla <span class=\"_ _1d\"></span>variazione <span class=\"_ _8\"></span>del<span class=\"_ _b\"></span>l\u2019attualizzazione <span class=\"_ _8\"></span>sul <span class=\"_ _1d\"></span>fondo <span class=\"_ _8\"></span>trat<span class=\"_ _b\"></span>tamento <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>fine <span class=\"_ _8\"></span>rapporto determinato a fini civilistici.<span class=\"_ _567\"> </span>13.2 Capitale - Numero azioni della Capogruppo: variazioni annue<span class=\"_ _567\"> </span>Ordinarie<span class=\"_ _567\"> </span>Al<span class=\"_ _567\"> </span>A. Azioni esistenti all'inizio dell'esercizio<span class=\"_ _567\"> </span>134.363.049<span class=\"_ _567\"> </span>interamente liberate<span class=\"_ _567\"> </span>134.363.049<span class=\"_ _567\"> </span>non interamente liberate<span class=\"_ _567\"> </span>A.1<span class=\"_ _567\"> </span>Azioni proprie (-)<span class=\"_ _567\"> </span>(1.038.006)<span class=\"_ _567\"> </span>A.2 Azioni in circolazione: esistenze iniziali<span class=\"_ _567\"> </span>133.325.043<span class=\"_ _567\"> </span>B. Aumenti<span class=\"_ _567\"> </span>B.1 Nuove emissioni<span class=\"_ _567\"> </span>a pagamento<span class=\"_ _567\"> </span>operazioni di aggregazioni di impr<span class=\"_ _2\"></span>ese<span class=\"_ _567\"> </span>conversione di obbligazioni<span class=\"_ _567\"> </span>esercizio di warrant<span class=\"_ _567\"> </span>altre<span class=\"_ _567\"> </span>a titolo gratuito<span class=\"_ _567\"> </span>a favore dei dipendenti<span class=\"_ _567\"> </span>a favore degli amministratori<span class=\"_ _567\"> </span>altre<span class=\"_ _567\"> </span>B.2 V<span class=\"_ _2\"></span>endita azioni proprie<span class=\"_ _567\"> </span>B.3 Altre variazioni<span class=\"_ _567\"> </span>C. Diminuzioni<span class=\"_ _567\"> </span>C.1 Annullamento<span class=\"_ _567\"> </span>C.2 Acquisto di azioni proprie<span class=\"_ _567\"> </span>(1.850.236)<span class=\"_ _567\"> </span>C.3 Operazioni di cessione di imprese<span class=\"_ _567\"> </span>C.4 Altre variazioni<span class=\"_ _567\"> </span>D. Azioni in circolazione: rimanenze finali<span class=\"_ _567\"> </span>131.474.807<span class=\"_ _567\"> </span>D.1 Azioni proprie (+)<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>D.2 Azioni esistenti alla fine dell'esercizio<span class=\"_ _567\"> </span>131.474.807<span class=\"_ _567\"> </span>interamente liberate<span class=\"_ _567\"> </span>131.474.807<span class=\"_ _567\"> </span>non interamente liberate<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-752": {
   "value": "Sezione 13<span class=\"ff9\"> - Patrimonio del Gruppo - voci 120,130, 140,<span class=\"_ _567\"> </span></span>150, 160, 170 e 180<span class=\"_ _567\"> </span>13.1 \"Capitale\" e \"Azioni proprie\": composizione<span class=\"_ _567\"> </span>Il Capitale sociale di Banco Desio Brianza, interamente sottoscritto e versato, \u00e8 composto da<span class=\"_ _567\"> </span>n. 131.474.807 azioni ordinarie, al netto delle azioni annullate senza riduzione del capitale<span class=\"_ _567\"> </span>sociale in esecuzione della delibera assunta dall\u2019Assemblea Straordinaria degli azionisti in data<span class=\"_ _567\"> </span>18 dicembre 2025.<span class=\"_ _567\"> </span>Il <span class=\"_ _7d\"></span>numero <span class=\"_ _4\"></span>del<span class=\"_ _b\"></span>le <span class=\"_ _7d\"></span>azioni <span class=\"_ _7d\"></span>annullate <span class=\"_ _7d\"></span>corrispondeva <span class=\"_ _7d\"></span>alle <span class=\"_ _7d\"></span>azioni <span class=\"_ _7d\"></span>acquistate <span class=\"_ _7d\"></span>in <span class=\"_ _3\"></span>esecuzione <span class=\"_ _7d\"></span>del <span class=\"_ _7d\"></span>Programma<span class=\"_ _567\"> </span>di BuyBack la cui autorizzazione, rilasciata dall\u2019Assemblea del 18 aprile 2024, era scaduta<span class=\"_ _567\"> </span>in <span class=\"_ _24\"> </span>data <span class=\"_ _1\"> </span>12 <span class=\"_ _24\"> </span>luglio <span class=\"_ _1\"> </span>2025. <span class=\"_ _24\"> </span>Nell\u2019ambito <span class=\"_ _1\"> </span>di <span class=\"_ _24\"> </span>tale <span class=\"_ _1\"> </span>Programma <span class=\"_ _24\"></span>di <span class=\"_ _24\"> </span>acquisto <span class=\"_ _1\"> </span>di <span class=\"_ _24\"> </span>azioni <span class=\"_ _1\"> </span>proprie <span class=\"_ _24\"> </span>Banco<span class=\"_ _567\"> </span>Desio aveva raggiunto in data 27 maggio 2025 l\u2019importo massimo complessivo giungendo al<span class=\"_ _567\"> </span>completamento dello stesso prima della scadenza del 12 luglio 2025. Il numero delle azioni<span class=\"_ _567\"> </span>proprie <span class=\"_ _7d\"></span>complessivamente <span class=\"_ _a\"></span>riacquistate <span class=\"_ _3\"></span>alla <span class=\"_ _a\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>chiusura <span class=\"_ _3\"></span>anticipata <span class=\"_ _a\"></span>del <span class=\"_ _3\"></span>Programma <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _a\"></span>risultato<span class=\"_ _567\"> </span>pari a n. 2.888.242 azioni proprie, corrispondenti al 2,15% del totale azioni esistenti alla data,<span class=\"_ _567\"> </span>per un importo complessivo di Euro 20.199.995,79.<span class=\"_ _567\"> </span><table class=\"s w449 h1f7\" id=\"_d0de0a5f-5b15-480b-bfcc-a97451f99af4\"><tr><td></td><td class=\"c n x1314 y41e4 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x1315 y41e4 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41e5 w44a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A. Capitale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1316 y41e5 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">70.693<span class=\"_ _567\"> </span></div></td><td class=\"c n x1317 y41e5 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">70.693<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y4209 w44b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.1 Azioni ordinarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x1318 y4209 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">70.693<span class=\"_ _567\"> </span></div></td><td class=\"c n x1319 y4209 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">70.693<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y420a w44c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.2 Azioni di risparmio<span class=\"_ _567\"> </span></div></td><td class=\"c n x131a y420a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x131b y420a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y4061 w44d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.3 Azioni privilegiate<span class=\"_ _567\"> </span></div></td><td class=\"c n x131c y4061 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x131d y4061 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y413a w44e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. Azioni proprie<span class=\"_ _567\"> </span></div></td><td class=\"c n x131e y413a w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x131f y413a w19b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(5.625)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y420b w44f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.1 Azioni ordinarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x1320 y420b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1321 y420b wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(5.625)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y420c w450 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.2 Azioni di risparmio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1322 y420c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1323 y420c w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y420d w451 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.3 Azioni privilegiate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1324 y420d w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1325 y420d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1326 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1327 y3de2 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">70.693<span class=\"_ _567\"> </span></div></td><td class=\"c n x1328 y3de2 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">65.068<span class=\"_ _567\"> </span></div></td></tr></table>13.3 Capitale: altre informazioni<span class=\"_ _567\"> </span>Non vi sono altre informazioni in aggiunta a quelle gi\u00e0 fornite nei paragrafi pr<span class=\"_ _2\"></span>ecedenti.<span class=\"_ _567\"> </span>13.4 Riserve di utili: altre informazioni<span class=\"_ _567\"> </span>Il <span class=\"_ _30\"> </span>patrimonio <span class=\"_ _30\"> </span>netto <span class=\"_ _30\"> </span>accoglie <span class=\"_ _30\"> </span>alla  fine <span class=\"_ _30\"> </span>del <span class=\"_ _30\"> </span>periodo <span class=\"_ _30\"> </span>di <span class=\"_ _30\"> </span>riferimento <span class=\"_ _30\"> </span>la <span class=\"_ _30\"> </span>\u201cRiserva <span class=\"_ _30\"> </span>Contributo<span class=\"_ _567\"> </span>Straordinario\u201d <span class=\"_ _1d\"></span>negativa <span class=\"_ _1d\"></span>per <span class=\"_ _24\"></span>12.842 <span class=\"_ _1d\"></span>migliaia <span class=\"_ _24\"> </span>di <span class=\"_ _24\"></span>euro <span class=\"_ _8\"></span>iscritta <span class=\"_ _24\"> </span>in <span class=\"_ _1d\"></span>base <span class=\"_ _24\"> </span>alla <span class=\"_ _24\"></span>specifica <span class=\"_ _1d\"></span>accounting<span class=\"_ _567\"> </span>policy illustrata nella precedente \u201cParta A \u2013 Politiche Contabili, A.1 Parte Generale, Sezione<span class=\"_ _567\"> </span>5 <span class=\"_ _8\"></span>\u2013 <span class=\"_ _8\"></span>Altri <span class=\"_ _b\"></span>Aspetti, <span class=\"_ _8\"></span>Altri <span class=\"_ _8\"></span>Aspetti <span class=\"_ _8\"></span>rilevanti <span class=\"_ _8\"></span>ai <span class=\"_ _8\"></span>fini <span class=\"_ _b\"></span>del<span class=\"_ _b\"></span>le <span class=\"_ _8\"></span>politiche <span class=\"_ _8\"></span>contabili <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>Gruppo, <span class=\"_ _8\"></span>T<span class=\"_ _a\"></span>rattamento<span class=\"_ _567\"> </span>contabile del contributo straordinario volontario ex legge 199/2025\u201d.<table class=\"s w461 h1f7\" id=\"_0bd4acdc-1804-4e08-bb4b-0164875ded81\"><tr><td></td><td class=\"c n x1336 y41e4 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x1337 y41e4 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4229 w462 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Riserva legale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1338 y4229 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">155.473<span class=\"_ _567\"> </span></div></td><td class=\"c n x1339 y4229 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">143.055<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y422a w463 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Riserve statutarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x133a y422a w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">850.506<span class=\"_ _567\"> </span></div></td><td class=\"c n x133b y422a w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">779.025<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y422b w464 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Utili (Perdite) portati a nuovo<span class=\"_ _567\"> </span></div></td><td class=\"c n x133c y422b wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">98.660<span class=\"_ _567\"> </span></div></td><td class=\"c n x12d2 y422b w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">98.660<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4061 w465 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Riserve altre FT<span class=\"_ _3\"></span>A<span class=\"_ _567\"> </span></div></td><td class=\"c n x133d y4061 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">104.327<span class=\"_ _567\"> </span></div></td><td class=\"c n x133e y4061 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">102.964<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y422c w466 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Riserva indisponibile ex. Art. 26 D. Lgs. 10/08/2023 n.104<span class=\"_ _567\"> </span></div></td><td class=\"c n x133f y422c wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">46.700<span class=\"_ _567\"> </span></div></td><td class=\"c n x1340 y422c wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">46.700<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y422d w467 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Riserva Contributo Straordinario ex art. 1 co.69 L. n. 199/2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x1341 y422d w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(12.842)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1342 y422d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y422e w468 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Riserva vincolata per operazioni di acquisto azioni proprie<span class=\"_ _567\"> </span></div></td><td class=\"c n x1343 y422e w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12c5 y422e w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">20.200<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y420d w3ea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Altre riserve<span class=\"_ _567\"> </span></div></td><td class=\"c n x1344 y420d wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">150<span class=\"_ _567\"> </span></div></td><td class=\"c n x1345 y420d w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">88<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1346 y3de2 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.242.974<span class=\"_ _567\"> </span></div></td><td class=\"c n x1347 y3de2 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.210.692<span class=\"_ _567\"> </span></div></td></tr></table>1.3 Interessi passivi e oneri assimilati: composizione<span class=\"_ _567\"> </span>Alla voce \u201c1.1 \u2013 Debiti verso banche centrali\u201d, nel periodo di riferimento, erano iscritti gli<span class=\"_ _567\"> </span>interessi passivi maturati su <span class=\"_ _b\"></span>finanziamenti TL<span class=\"_ _a\"></span>TRO III ottenuti <span class=\"_ _b\"></span>dall\u2019Eurosistema e rilevati al <span class=\"_ _b\"></span>tasso<span class=\"_ _567\"> </span>di interesse ef<span class=\"_ _2\"></span>fettivo secondo il criterio del costo ammortizzato.<span class=\"_ _567\"> </span>Banco Desio ha rimborsato nel corso del 2024 (alla data di naturale scadenza) le ultime tranches<span class=\"_ _567\"> </span>di TL<span class=\"_ _3\"></span>TRO.<span class=\"_ _567\"> </span>La variazione della voce \u201c1.2 \u2013 Debiti verso banche\u201d \u00e8 riconducibile a:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsc5\">Interessi passivi su PCT per 8.738 migliaia di eur<span class=\"_ _2\"></span>o (17.649 migliaia di euro lo scorso anno);<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsb\">Interessi passivi su mutui oggetto di cessione al veicolo di cartolarizzazione Desio SME per<span class=\"_ _567\"> </span></span>3.918 migliaia di euro (7.216 migliaia di eur<span class=\"_ _2\"></span>o lo scorso anno);<span class=\"_ _567\"> </span><table class=\"s w499 h203\" id=\"_46a77430-5ddb-42ee-be8d-5b422bd4b909\"><tr><td class=\"c n x304 y4266 w488 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci / Forme tecniche<span class=\"_ _567\"> </span></div></td><td class=\"c n x1433 y4266 w49a h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Debiti<span class=\"_ _567\"> </span></div></td><td class=\"c n x1434 y4266 w49b h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Titoli<span class=\"_ _567\"> </span></div></td><td class=\"c n x1435 y4266 w49c h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _567\"> </span></div></td><td class=\"c n x1436 y4266 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x1437 y4266 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x1438 h27 y4267 ff6 fs16 fc0 sc0 ls0 ws0\">Operazioni<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x8e1 h2c y4268 ffb fs16 fc0 sc0 ls0 ws0\">1. Passivit\u00e0 finanziarie valutate </td><td class=\"c n x1439 y4269 w1af h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">(129.484)<span class=\"_ _567\"> </span></div></td><td class=\"c n x143a y4269 w18e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">(81.666)<span class=\"_ _567\"> </span></div></td><td class=\"c n x143b y4269 w3f1 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x143c y4269 w1bb h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">(211.150)<span class=\"_ _567\"> </span></div></td><td class=\"c n x143d y4269 w1bb h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">(264.942)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h27 y426a ff6 fs16 fc0 sc0 ls0 ws0\">al costo ammortizzato<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x8e4 y426b w49d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 Debiti verso banche centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x143e y426b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x143f y426b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1440 y426b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1441 y426b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1442 y426b wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(26.083)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e4 y426c w49e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.2 Debiti verso banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x1443 y426c wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(20.344)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1444 y426c w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1445 y426c w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1446 y426c wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(20.344)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1447 y426c wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(30.666)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e4 y426d w49f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.3 Debiti verso clientela<span class=\"_ _567\"> </span></div></td><td class=\"c n x1448 y426d w198 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(109.140)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1449 y426d w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x144a y426d w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x144b y426d w198 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(109.140)<span class=\"_ _567\"> </span></div></td><td class=\"c n x144c y426d w198 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(148.175)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e4 y426e w4a0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.4 Titoli in circolazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x144d y426e w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x144e y426e wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(81.666)<span class=\"_ _567\"> </span></div></td><td class=\"c n x144f y426e w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1450 y426e wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(81.666)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1451 y426e wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(60.018)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y426f w4a1 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">2. Passivit\u00e0 finanziarie di negoziazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1452 y426f w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1453 y426f w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1454 y426f w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1455 y426f w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1456 y426f w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c x304 y4271 w4a2 h204\"><div class=\"t m0 x2a1 h2c y4270 ffb fs16 fc0 sc0 ls0 ws0\">3. Passivit\u00e0 finanziarie designate al fair<span class=\"_ _567\"> </span></div><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">value<span class=\"_ _567\"> </span></div></td><td class=\"c n x1457 y4272 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1458 y4272 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1459 y4272 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x145a y4272 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x145b y4272 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4273 w4a3 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4. Altre passivit\u00e0 e fondi<span class=\"_ _567\"> </span></div></td><td class=\"c n x145c y4273 w3f2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x145d y4273 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x145e y4273 w193 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(152)<span class=\"_ _567\"> </span></div></td><td class=\"c n x145f y4273 w19a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(152)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1460 y4273 w19a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(623)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4274 w4a4 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5. Derivati di copertura<span class=\"_ _567\"> </span></div></td><td class=\"c n x1461 y4274 w3f2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1462 y4274 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1463 y4274 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1464 y4274 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1465 y4274 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4275 w4a5 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">6. Attivit\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x1466 y4275 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1467 y4275 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1468 y4275 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1469 y4275 w19a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(432)<span class=\"_ _567\"> </span></div></td><td class=\"c n x146a y4275 w19a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(534)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4276 w1e1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x146b y4276 w1bb h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(129.484)<span class=\"_ _567\"> </span></div></td><td class=\"c n x146c y4276 w18e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(81.666)<span class=\"_ _567\"> </span></div></td><td class=\"c n x146d y4276 w193 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(152)<span class=\"_ _567\"> </span></div></td><td class=\"c n x146e y4276 w1bb h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(211.734)<span class=\"_ _567\"> </span></div></td><td class=\"c n x146f y4276 w1af h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(266.099)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xe66 h28 y4277 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: interessi passivi r<span class=\"_ _2\"></span>elativi </td><td class=\"c n x1470 y40c7 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.431)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1471 y40c7 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1472 y40c7 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1473 y40c7 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.431)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1474 y40c7 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.256)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xe66 h28 y4278 ff9 fs16 fc0 sc0 ls0 ws0\">ai debiti per leasing<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr></table>1.4 Interessi passivi e oneri assimilati: altr<span class=\"_ _2\"></span>e infor<span class=\"_ _b\"></span>mazioni<span class=\"_ _567\"> </span>1.4.1 Interessi passivi su passivit\u00e0 in valuta<span class=\"_ _567\"> </span><table class=\"s w4a6 h205\" id=\"_0a5e1958-35ba-4e71-8595-88e4a448abb5\"><tr><td class=\"c n x304 y4279 w163 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci<span class=\"_ _567\"> </span></div></td><td class=\"c n x1476 y4279 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x1477 y4279 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w4a7 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">Interessi passivi su passivit\u00e0 finanziarie in valuta<span class=\"_ _567\"> </span></div></td><td class=\"c n x1478 y3de2 w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(980)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1479 y3de2 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.157)<span class=\"_ _567\"> </span></div></td></tr></table>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsf3\">Interessi Inter<span class=\"_ _2\"></span>essi passivi su mutui oggetto di cessione al veicolo di cartolarizzazione Desio<span class=\"_ _567\"> </span></span>SME per 3.918 migliaia di euro (7.216 migliaia di eur<span class=\"_ _2\"></span>o lo scorso anno);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws1ff\">interessi r<span class=\"_ _2\"></span>elativi alle Notes correlate all\u2019operazione di cartolarizzazione Copped\u00e8 e Fauno<span class=\"_ _567\"> </span></span>aventi come originator la controllata Fides S.p.A. per 7.219 migliaia di eur<span class=\"_ _2\"></span>o (4.802 migliaia<span class=\"_ _567\"> </span>di euro lo scorso anno). La variazione della voce \u201c1.3 \u2013 Debiti verso clientela\u201d \u00e8 riconducibile principalmente a:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsc8\">interessi passivi su conti corr<span class=\"_ _2\"></span>enti per 34.815 migliaia di euro (62.000 migliaia di euro lo<span class=\"_ _567\"> </span></span>scorso esercizio);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws1f6\">interessi passivi sui PCT con contr<span class=\"_ _2\"></span>oparte Cassa Compensazione e Garanzia per 15.840<span class=\"_ _567\"> </span></span>miglia di euro (34.325 migliaia di eur<span class=\"_ _2\"></span>o lo scorso esercizio);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws8b\">interessi passivi su time deposit per 18.913 migliaia di eur<span class=\"_ _2\"></span>o (24.614 migliaia di euro lo<span class=\"_ _567\"> </span></span>scorso esercizio);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsd8\">interessi passivi su mutui passivi con contr<span class=\"_ _2\"></span>oparte Cassa Depositi e Prestiti per 25.684<span class=\"_ _567\"> </span></span>migliaia di euro (20.847 migliaia di eur<span class=\"_ _2\"></span>o lo scorso esercizio).<span class=\"_ _567\"> </span>La voce accoglie inoltre gli inter<span class=\"_ _2\"></span>essi passivi verso i sottoscrittori dei titoli emessi dai veicoli<span class=\"_ _567\"> </span>Copped\u00e8, Fauno (avente come originator la controllata Fides S.p.A.) e Rainbow avente come<span class=\"_ _567\"> </span>originator la ex controllata Dynamica Retail ora incorporata in Fides S.p.A.) per un totale<span class=\"_ _567\"> </span>complessivo di 10.064 migliaia di euro.<span class=\"_ _567\"> </span>Nella <span class=\"_ _a\"></span>voce <span class=\"_ _2\"></span>\u201c6. <span class=\"_ _a\"></span>Attivit\u00e0 <span class=\"_ _2\"></span>finanziarie\u201d <span class=\"_ _a\"></span>nel <span class=\"_ _2\"></span>periodo <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>confronto <span class=\"_ _a\"></span>trovavano <span class=\"_ _a\"></span>accoglimento <span class=\"_ _a\"></span>gli <span class=\"_ _2\"></span>interessi<span class=\"_ _567\"> </span>passivi su titoli iscritti nel portafoglio FVOCI.<span class=\"_ _567\"> </span>13.2 Capitale - Numero azioni della Capogruppo: variazioni annue<span class=\"_ _567\"> </span><table class=\"s w452 h1fc\" id=\"_a488bb2c-fef1-4646-9a40-1c473f1a7cbd\"><tr><td></td><td></td><td class=\"c n x12ba y420e w453 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Ordinarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x1329 y420e w454 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Al<span class=\"_ _567\"> </span>tr<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y420f w455 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">A. Azioni esistenti all'inizio dell'esercizio<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x132a y420f w456 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">134.363.049<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x132b y4210 w457 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">interamente liberate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x132c y4210 w458 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">134.363.049<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"t m0 x132d h28 y4211 ff9 fs16 fc0 sc0 ls0 ws0\">non interamente liberate<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x8e4 y4212 w459 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.1<span class=\"_ _567\"> </span></div></td><td class=\"c n x132e y4212 w45a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Azioni proprie (-)<span class=\"_ _567\"> </span></div></td><td class=\"c n x132f y4212 wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.038.006)<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x8e4 y4213 w45b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A.2 Azioni in circolazione: esistenze iniziali<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1330 y4213 w45c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">133.325.043<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"t m0 x8e1 h27 y4214 ff6 fs16 fc0 sc0 ls0 ws0\">B. Aumenti<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1331 h28 y4215 ff9 fs16 fc0 sc0 ls0 ws0\">B.1 Nuove emissioni<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1331 h28 y4216 ff9 fs16 fc0 sc0 ls0 ws0\">a pagamento<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x132d h28 y4217 ff9 fs16 fc0 sc0 ls0 ws0\">operazioni di aggregazioni di impr<span class=\"_ _2\"></span>ese<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x132d h28 y4218 ff9 fs16 fc0 sc0 ls0 ws0\">conversione di obbligazioni<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x132d h28 y4219 ff9 fs16 fc0 sc0 ls0 ws0\">esercizio di warrant<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x132d h28 y421a ff9 fs16 fc0 sc0 ls0 ws0\">altre<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1331 h28 y421b ff9 fs16 fc0 sc0 ls0 ws0\">a titolo gratuito<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x132d h28 y421c ff9 fs16 fc0 sc0 ls0 ws0\">a favore dei dipendenti<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x132d h28 y421d ff9 fs16 fc0 sc0 ls0 ws0\">a favore degli amministratori<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x132d h28 y421e ff9 fs16 fc0 sc0 ls0 ws0\">altre<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1331 h28 y421f ff9 fs16 fc0 sc0 ls0 ws0\">B.2 V<span class=\"_ _2\"></span>endita azioni proprie<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1331 h28 y4220 ff9 fs16 fc0 sc0 ls0 ws0\">B.3 Altre variazioni<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x8e1 h27 y4221 ff6 fs16 fc0 sc0 ls0 ws0\">C. Diminuzioni<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1331 h28 y4222 ff9 fs16 fc0 sc0 ls0 ws0\">C.1 Annullamento<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x8e4 y4223 w45d h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.2 Acquisto di azioni proprie<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1332 y4223 wb6 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(1.850.236)<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"t m0 x1331 h28 y4224 ff9 fs16 fc0 sc0 ls0 ws0\">C.3 Operazioni di cessione di imprese<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1331 h28 y4225 ff9 fs16 fc0 sc0 ls0 ws0\">C.4 Altre variazioni<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y4226 w45e h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">D. Azioni in circolazione: rimanenze finali<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1333 y4226 w45c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">131.474.807<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x8e4 y40fb w45f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">D.1 Azioni proprie (+)<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1334 y40fb w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x8e4 y4227 w460 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">D.2 Azioni esistenti alla fine dell'esercizio<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1335 y4227 w458 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">131.474.807<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x132b y3fb7 w457 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">interamente liberate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x132c y3fb7 w458 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">131.474.807<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"t m0 x132d h28 y4228 ff9 fs16 fc0 sc0 ls0 ws0\">non interamente liberate<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-710": {
   "value": "Sezione 13<span class=\"ff9\"> - Patrimonio del Gruppo - voci 120,130, 140,<span class=\"_ _567\"> </span></span>150, 160, 170 e 180<span class=\"_ _567\"> </span>13.1 \"Capitale\" e \"Azioni proprie\": composizione<span class=\"_ _567\"> </span>Il Capitale sociale di Banco Desio Brianza, interamente sottoscritto e versato, \u00e8 composto da<span class=\"_ _567\"> </span>n. 131.474.807 azioni ordinarie, al netto delle azioni annullate senza riduzione del capitale<span class=\"_ _567\"> </span>sociale in esecuzione della delibera assunta dall\u2019Assemblea Straordinaria degli azionisti in data<span class=\"_ _567\"> </span>18 dicembre 2025.<span class=\"_ _567\"> </span>Il <span class=\"_ _7d\"></span>numero <span class=\"_ _4\"></span>del<span class=\"_ _b\"></span>le <span class=\"_ _7d\"></span>azioni <span class=\"_ _7d\"></span>annullate <span class=\"_ _7d\"></span>corrispondeva <span class=\"_ _7d\"></span>alle <span class=\"_ _7d\"></span>azioni <span class=\"_ _7d\"></span>acquistate <span class=\"_ _7d\"></span>in <span class=\"_ _3\"></span>esecuzione <span class=\"_ _7d\"></span>del <span class=\"_ _7d\"></span>Programma<span class=\"_ _567\"> </span>di BuyBack la cui autorizzazione, rilasciata dall\u2019Assemblea del 18 aprile 2024, era scaduta<span class=\"_ _567\"> </span>in <span class=\"_ _24\"> </span>data <span class=\"_ _1\"> </span>12 <span class=\"_ _24\"> </span>luglio <span class=\"_ _1\"> </span>2025. <span class=\"_ _24\"> </span>Nell\u2019ambito <span class=\"_ _1\"> </span>di <span class=\"_ _24\"> </span>tale <span class=\"_ _1\"> </span>Programma <span class=\"_ _24\"></span>di <span class=\"_ _24\"> </span>acquisto <span class=\"_ _1\"> </span>di <span class=\"_ _24\"> </span>azioni <span class=\"_ _1\"> </span>proprie <span class=\"_ _24\"> </span>Banco<span class=\"_ _567\"> </span>Desio aveva raggiunto in data 27 maggio 2025 l\u2019importo massimo complessivo giungendo al<span class=\"_ _567\"> </span>completamento dello stesso prima della scadenza del 12 luglio 2025. Il numero delle azioni<span class=\"_ _567\"> </span>proprie <span class=\"_ _7d\"></span>complessivamente <span class=\"_ _a\"></span>riacquistate <span class=\"_ _3\"></span>alla <span class=\"_ _a\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>chiusura <span class=\"_ _3\"></span>anticipata <span class=\"_ _a\"></span>del <span class=\"_ _3\"></span>Programma <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _a\"></span>risultato<span class=\"_ _567\"> </span>pari a n. 2.888.242 azioni proprie, corrispondenti al 2,15% del totale azioni esistenti alla data,<span class=\"_ _567\"> </span>per un importo complessivo di Euro 20.199.995,79.<span class=\"_ _567\"> </span><table class=\"s w449 h1f7\" id=\"_d0de0a5f-5b15-480b-bfcc-a97451f99af4\"><tr><td></td><td class=\"c n x1314 y41e4 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x1315 y41e4 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41e5 w44a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A. Capitale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1316 y41e5 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">70.693<span class=\"_ _567\"> </span></div></td><td class=\"c n x1317 y41e5 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">70.693<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y4209 w44b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.1 Azioni ordinarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x1318 y4209 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">70.693<span class=\"_ _567\"> </span></div></td><td class=\"c n x1319 y4209 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">70.693<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y420a w44c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.2 Azioni di risparmio<span class=\"_ _567\"> </span></div></td><td class=\"c n x131a y420a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x131b y420a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y4061 w44d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.3 Azioni privilegiate<span class=\"_ _567\"> </span></div></td><td class=\"c n x131c y4061 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x131d y4061 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y413a w44e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. Azioni proprie<span class=\"_ _567\"> </span></div></td><td class=\"c n x131e y413a w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x131f y413a w19b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(5.625)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y420b w44f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.1 Azioni ordinarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x1320 y420b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1321 y420b wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(5.625)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y420c w450 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.2 Azioni di risparmio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1322 y420c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1323 y420c w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y420d w451 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.3 Azioni privilegiate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1324 y420d w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1325 y420d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1326 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1327 y3de2 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">70.693<span class=\"_ _567\"> </span></div></td><td class=\"c n x1328 y3de2 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">65.068<span class=\"_ _567\"> </span></div></td></tr></table>13.2 Capitale - Numero azioni della Capogruppo: variazioni annue<span class=\"_ _567\"> </span><table class=\"s w452 h1fc\" id=\"_a488bb2c-fef1-4646-9a40-1c473f1a7cbd\"><tr><td></td><td></td><td class=\"c n x12ba y420e w453 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Ordinarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x1329 y420e w454 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Al<span class=\"_ _567\"> </span>tr<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y420f w455 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">A. Azioni esistenti all'inizio dell'esercizio<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x132a y420f w456 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">134.363.049<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x132b y4210 w457 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">interamente liberate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x132c y4210 w458 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">134.363.049<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"t m0 x132d h28 y4211 ff9 fs16 fc0 sc0 ls0 ws0\">non interamente liberate<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x8e4 y4212 w459 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.1<span class=\"_ _567\"> </span></div></td><td class=\"c n x132e y4212 w45a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Azioni proprie (-)<span class=\"_ _567\"> </span></div></td><td class=\"c n x132f y4212 wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.038.006)<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x8e4 y4213 w45b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A.2 Azioni in circolazione: esistenze iniziali<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1330 y4213 w45c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">133.325.043<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"t m0 x8e1 h27 y4214 ff6 fs16 fc0 sc0 ls0 ws0\">B. Aumenti<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1331 h28 y4215 ff9 fs16 fc0 sc0 ls0 ws0\">B.1 Nuove emissioni<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1331 h28 y4216 ff9 fs16 fc0 sc0 ls0 ws0\">a pagamento<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x132d h28 y4217 ff9 fs16 fc0 sc0 ls0 ws0\">operazioni di aggregazioni di impr<span class=\"_ _2\"></span>ese<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x132d h28 y4218 ff9 fs16 fc0 sc0 ls0 ws0\">conversione di obbligazioni<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x132d h28 y4219 ff9 fs16 fc0 sc0 ls0 ws0\">esercizio di warrant<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x132d h28 y421a ff9 fs16 fc0 sc0 ls0 ws0\">altre<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1331 h28 y421b ff9 fs16 fc0 sc0 ls0 ws0\">a titolo gratuito<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x132d h28 y421c ff9 fs16 fc0 sc0 ls0 ws0\">a favore dei dipendenti<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x132d h28 y421d ff9 fs16 fc0 sc0 ls0 ws0\">a favore degli amministratori<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x132d h28 y421e ff9 fs16 fc0 sc0 ls0 ws0\">altre<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1331 h28 y421f ff9 fs16 fc0 sc0 ls0 ws0\">B.2 V<span class=\"_ _2\"></span>endita azioni proprie<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1331 h28 y4220 ff9 fs16 fc0 sc0 ls0 ws0\">B.3 Altre variazioni<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x8e1 h27 y4221 ff6 fs16 fc0 sc0 ls0 ws0\">C. Diminuzioni<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1331 h28 y4222 ff9 fs16 fc0 sc0 ls0 ws0\">C.1 Annullamento<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x8e4 y4223 w45d h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.2 Acquisto di azioni proprie<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1332 y4223 wb6 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(1.850.236)<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"t m0 x1331 h28 y4224 ff9 fs16 fc0 sc0 ls0 ws0\">C.3 Operazioni di cessione di imprese<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1331 h28 y4225 ff9 fs16 fc0 sc0 ls0 ws0\">C.4 Altre variazioni<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y4226 w45e h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">D. Azioni in circolazione: rimanenze finali<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1333 y4226 w45c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">131.474.807<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x8e4 y40fb w45f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">D.1 Azioni proprie (+)<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1334 y40fb w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x8e4 y4227 w460 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">D.2 Azioni esistenti alla fine dell'esercizio<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1335 y4227 w458 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">131.474.807<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x132b y3fb7 w457 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">interamente liberate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x132c y3fb7 w458 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">131.474.807<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"t m0 x132d h28 y4228 ff9 fs16 fc0 sc0 ls0 ws0\">non interamente liberate<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr></table>13.3 Capitale: altre informazioni<span class=\"_ _567\"> </span>Non vi sono altre informazioni in aggiunta a quelle gi\u00e0 fornite nei paragrafi pr<span class=\"_ _2\"></span>ecedenti.<span class=\"_ _567\"> </span>13.4 Riserve di utili: altre informazioni<span class=\"_ _567\"> </span>Il <span class=\"_ _30\"> </span>patrimonio <span class=\"_ _30\"> </span>netto <span class=\"_ _30\"> </span>accoglie <span class=\"_ _30\"> </span>alla  fine <span class=\"_ _30\"> </span>del <span class=\"_ _30\"> </span>periodo <span class=\"_ _30\"> </span>di <span class=\"_ _30\"> </span>riferimento <span class=\"_ _30\"> </span>la <span class=\"_ _30\"> </span>\u201cRiserva <span class=\"_ _30\"> </span>Contributo<span class=\"_ _567\"> </span>Straordinario\u201d <span class=\"_ _1d\"></span>negativa <span class=\"_ _1d\"></span>per <span class=\"_ _24\"></span>12.842 <span class=\"_ _1d\"></span>migliaia <span class=\"_ _24\"> </span>di <span class=\"_ _24\"></span>euro <span class=\"_ _8\"></span>iscritta <span class=\"_ _24\"> </span>in <span class=\"_ _1d\"></span>base <span class=\"_ _24\"> </span>alla <span class=\"_ _24\"></span>specifica <span class=\"_ _1d\"></span>accounting<span class=\"_ _567\"> </span>policy illustrata nella precedente \u201cParta A \u2013 Politiche Contabili, A.1 Parte Generale, Sezione<span class=\"_ _567\"> </span>5 <span class=\"_ _8\"></span>\u2013 <span class=\"_ _8\"></span>Altri <span class=\"_ _b\"></span>Aspetti, <span class=\"_ _8\"></span>Altri <span class=\"_ _8\"></span>Aspetti <span class=\"_ _8\"></span>rilevanti <span class=\"_ _8\"></span>ai <span class=\"_ _8\"></span>fini <span class=\"_ _b\"></span>del<span class=\"_ _b\"></span>le <span class=\"_ _8\"></span>politiche <span class=\"_ _8\"></span>contabili <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>Gruppo, <span class=\"_ _8\"></span>T<span class=\"_ _a\"></span>rattamento<span class=\"_ _567\"> </span>contabile del contributo straordinario volontario ex legge 199/2025\u201d.<table class=\"s w461 h1f7\" id=\"_0bd4acdc-1804-4e08-bb4b-0164875ded81\"><tr><td></td><td class=\"c n x1336 y41e4 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x1337 y41e4 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4229 w462 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Riserva legale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1338 y4229 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">155.473<span class=\"_ _567\"> </span></div></td><td class=\"c n x1339 y4229 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">143.055<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y422a w463 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Riserve statutarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x133a y422a w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">850.506<span class=\"_ _567\"> </span></div></td><td class=\"c n x133b y422a w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">779.025<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y422b w464 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Utili (Perdite) portati a nuovo<span class=\"_ _567\"> </span></div></td><td class=\"c n x133c y422b wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">98.660<span class=\"_ _567\"> </span></div></td><td class=\"c n x12d2 y422b w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">98.660<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4061 w465 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Riserve altre FT<span class=\"_ _3\"></span>A<span class=\"_ _567\"> </span></div></td><td class=\"c n x133d y4061 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">104.327<span class=\"_ _567\"> </span></div></td><td class=\"c n x133e y4061 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">102.964<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y422c w466 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Riserva indisponibile ex. Art. 26 D. Lgs. 10/08/2023 n.104<span class=\"_ _567\"> </span></div></td><td class=\"c n x133f y422c wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">46.700<span class=\"_ _567\"> </span></div></td><td class=\"c n x1340 y422c wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">46.700<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y422d w467 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Riserva Contributo Straordinario ex art. 1 co.69 L. n. 199/2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x1341 y422d w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(12.842)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1342 y422d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y422e w468 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Riserva vincolata per operazioni di acquisto azioni proprie<span class=\"_ _567\"> </span></div></td><td class=\"c n x1343 y422e w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12c5 y422e w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">20.200<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y420d w3ea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Altre riserve<span class=\"_ _567\"> </span></div></td><td class=\"c n x1344 y420d wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">150<span class=\"_ _567\"> </span></div></td><td class=\"c n x1345 y420d w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">88<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1346 y3de2 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.242.974<span class=\"_ _567\"> </span></div></td><td class=\"c n x1347 y3de2 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.210.692<span class=\"_ _567\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-771": {
   "value": "Sezione 14 <span class=\"ff9\">- Patrimonio di pertinenza di terzi - voce 190<span class=\"_ _567\"> </span></span>14.1 Dettaglio della voce 190 \"patrimonio di pertinenza di terzi\"<span class=\"_ gs1df\"> </span>La <span class=\"_ _8\"></span>tabella <span class=\"_ _8\"></span>espone <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>frazione <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>patrimonio <span class=\"_ _8\"></span>netto <span class=\"_ _8\"></span>consolidato <span class=\"_ _8\"></span>attribuibile <span class=\"_ _8\"></span>ad <span class=\"_ _8\"></span>azioni <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>quote<span class=\"_ _567\"> </span>di pertinenza dei terzi. Per maggiori dettagli relativi alle variazioni dell\u2019ar<span class=\"_ _2\"></span>ea di consolidamento<span class=\"_ _567\"> </span>avvenute nel periodo di riferimento si rimanda alla sezione \u201cArea e metodi di consolidamento\u201d<span class=\"_ _567\"> </span>nella Parte Generale dei \u201cCriteri di redazione e principi contabili\u201d della pr<span class=\"_ _2\"></span>esente Relazione.<span class=\"_ _567\"> </span>14.2 Strumenti di capitale: composizione e variazioni annue<span class=\"_ _567\"> </span>Non presenti.<span class=\"_ _567\"> </span><table class=\"s w469 h1fd\" id=\"_14e6d822-964b-4895-aff6-179726a42a8f\"><tr><td class=\"c n x304 y4139 w46a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Denominazione imprese<span class=\"_ _567\"> </span></div></td><td class=\"c n x1348 y4139 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025</div></td><td class=\"c n x1349 y4139 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h27 y422f ff6 fs16 fc0 sc0 ls0 ws0\">Partecipazioni in societ\u00e0 consolidate </td><td class=\"c n x134a y4230 w194 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4<span class=\"_ _567\"> </span></div></td><td class=\"c n x134b y4230 w46b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h2c y4231 ffb fs16 fc0 sc0 ls0 ws0\">con interessenze di terzi significative<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x304 y422d w1dd h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Desio OBG S.r<span class=\"_ _a\"></span>.l.<span class=\"_ _567\"> </span></div></td><td class=\"c n x134c y422d w222 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4<span class=\"_ _567\"> </span></div></td><td class=\"c n x134d y422d w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41f1 w46c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Altre partecipazioni<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x134e y41f1 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">544<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y420d w46d h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">Dynamica Retail Spa<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x134f y420d wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">544<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w1e1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1350 y3de2 w194 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4<span class=\"_ _567\"> </span></div></td><td class=\"c n x1351 y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">548</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-688": {
   "value": "13.4 Riserve di utili: altre informazioni<span class=\"_ _567\"> </span>l <span class=\"_ _30\"> </span>patrimonio <span class=\"_ _30\"> </span>netto <span class=\"_ _30\"> </span>accoglie <span class=\"_ _30\"> </span>alla  fine <span class=\"_ _30\"> </span>del <span class=\"_ _30\"> </span>periodo <span class=\"_ _30\"> </span>di <span class=\"_ _30\"> </span>riferimento <span class=\"_ _30\"> </span>la <span class=\"_ _30\"> </span>\u201cRiserva <span class=\"_ _30\"> </span>Contributo<span class=\"_ _567\"> </span>traordinario\u201d <span class=\"_ _1d\"></span>negativa <span class=\"_ _1d\"></span>per <span class=\"_ _24\"></span>12.842 <span class=\"_ _1d\"></span>migliaia <span class=\"_ _24\"> </span>di <span class=\"_ _24\"></span>euro <span class=\"_ _8\"></span>iscritta <span class=\"_ _24\"> </span>in <span class=\"_ _1d\"></span>base <span class=\"_ _24\"> </span>alla <span class=\"_ _24\"></span>specifica <span class=\"_ _1d\"></span>accounting<span class=\"_ _567\"> </span>policy illustrata nella precedente \u201cParta A \u2013 Politiche Contabili, A.1 Parte Generale, Sezione<span class=\"_ _567\"> </span> <span class=\"_ _8\"></span>\u2013 <span class=\"_ _8\"></span>Altri <span class=\"_ _b\"></span>Aspetti, <span class=\"_ _8\"></span>Altri <span class=\"_ _8\"></span>Aspetti <span class=\"_ _8\"></span>rilevanti <span class=\"_ _8\"></span>ai <span class=\"_ _8\"></span>fini <span class=\"_ _b\"></span>del<span class=\"_ _b\"></span>le <span class=\"_ _8\"></span>politiche <span class=\"_ _8\"></span>contabili <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>Gruppo, <span class=\"_ _8\"></span>T<span class=\"_ _a\"></span>rattamento<span class=\"_ _567\"> </span>ontabile del contributo straordinario volontario ex legge 199/2025\u201d.<table class=\"s w461 h1f7\" id=\"_0bd4acdc-1804-4e08-bb4b-0164875ded81\"><tr><td></td><td class=\"c n x1336 y41e4 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x1337 y41e4 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4229 w462 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Riserva legale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1338 y4229 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">155.473<span class=\"_ _567\"> </span></div></td><td class=\"c n x1339 y4229 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">143.055<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y422a w463 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Riserve statutarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x133a y422a w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">850.506<span class=\"_ _567\"> </span></div></td><td class=\"c n x133b y422a w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">779.025<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y422b w464 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Utili (Perdite) portati a nuovo<span class=\"_ _567\"> </span></div></td><td class=\"c n x133c y422b wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">98.660<span class=\"_ _567\"> </span></div></td><td class=\"c n x12d2 y422b w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">98.660<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4061 w465 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Riserve altre FT<span class=\"_ _3\"></span>A<span class=\"_ _567\"> </span></div></td><td class=\"c n x133d y4061 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">104.327<span class=\"_ _567\"> </span></div></td><td class=\"c n x133e y4061 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">102.964<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y422c w466 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Riserva indisponibile ex. Art. 26 D. Lgs. 10/08/2023 n.104<span class=\"_ _567\"> </span></div></td><td class=\"c n x133f y422c wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">46.700<span class=\"_ _567\"> </span></div></td><td class=\"c n x1340 y422c wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">46.700<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y422d w467 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Riserva Contributo Straordinario ex art. 1 co.69 L. n. 199/2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x1341 y422d w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(12.842)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1342 y422d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y422e w468 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Riserva vincolata per operazioni di acquisto azioni proprie<span class=\"_ _567\"> </span></div></td><td class=\"c n x1343 y422e w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x12c5 y422e w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">20.200<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y420d w3ea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Altre riserve<span class=\"_ _567\"> </span></div></td><td class=\"c n x1344 y420d wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">150<span class=\"_ _567\"> </span></div></td><td class=\"c n x1345 y420d w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">88<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1346 y3de2 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.242.974<span class=\"_ _567\"> </span></div></td><td class=\"c n x1347 y3de2 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.210.692<span class=\"_ _567\"> </span></div></td></tr></table>Sezione 1 <span class=\"ff9\">- Il patrimonio consolidato<span class=\"_ _567\"> </span></span>A. Informazioni di natura qualitativa<span class=\"_ _567\"> </span>Il Gruppo Banco Desio dedica primaria attenzione al capitale proprio, consapevole sia della sua funzione come <span class=\"_ _2\"></span>fattore di <span class=\"_ _2\"></span>presidio della <span class=\"_ _2\"></span>fiducia dei <span class=\"_ _2\"></span>propri stakeholder<span class=\"_ _3\"></span>, in <span class=\"_ _2\"></span>quanto utilizzabile per assorbire eventuali <span class=\"_ _b\"></span>perdite, sia <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>l\u2019importanza <span class=\"_ _b\"></span>dello <span class=\"_ _b\"></span>stesso <span class=\"_ _b\"></span>nella <span class=\"_ _b\"></span>gestione <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>fini <span class=\"_ _b\"></span>prettamente operativi e di sviluppo aziendale.<span class=\"_ _567\"> </span>Un buon livello di patrimonializzazione consente, infatti, di affr<span class=\"_ _2\"></span>ontare lo sviluppo aziendale con i necessari margini di autonomia e pr<span class=\"_ _2\"></span>eservare la stabilit\u00e0 del Gruppo.<span class=\"_ _567\"> </span>La <span class=\"_ _8\"></span>politica <span class=\"_ _8\"></span>della <span class=\"_ _1d\"></span>Capogruppo <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>pertanto <span class=\"_ _1d\"></span>quella <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>attribuire <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>rilevante <span class=\"_ _1d\"></span>priorit\u00e0 <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>capitale proprio per utilizzarlo al meglio nell\u2019espansione dell\u2019attivit\u00e0.<span class=\"_ _567\"> </span>La nozione di patrimonio contabile utilizzata dal Gruppo \u00e8 data dalla somma algebrica delle seguenti voci del passivo di Stato patrimoniale: Capitale, Riserve da valutazione, Riserve, Sovrapprezzi di emissione e Utile d\u2019eser<span class=\"_ _2\"></span>cizio.<span class=\"_ _567\"> </span>B. Informazioni di natura quantitativa<span class=\"_ _567\"> </span>B.1 Patrimonio contabile consolidato: ripartizione per tipologia di impresa<span class=\"_ _567\"> </span><table class=\"s w7ea h262\" id=\"_aa7d2be0-0619-4d25-ae86-7356f233bab0\"><tr><td class=\"c n x304 y46ca w7eb h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci del patrimonio netto<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x29b7 y46ca w7ec h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Gruppo Prudenziale<span class=\"_ _567\"> </span></div></td><td class=\"c n x29b8 y46ca w7ed h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Imprese di<span class=\"_ _567\"> </span></div></td><td class=\"c n x29b9 y46ca w7ee h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Altre impr<span class=\"_ _2\"></span>ese<span class=\"_ _567\"> </span></div></td><td class=\"c n x29ba y46ca w7ef h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Elisioni e<span class=\"_ _567\"> </span></div></td><td class=\"t m0 xbfe h27 y46cb ff6 fs16 fc2 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x1a75 h27 y46cc ff6 fs16 fc0 sc0 ls0 ws0\">assicurazione<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x2031 h27 y46cc ff6 fs16 fc0 sc0 ls0 ws0\">aggiustamenti da </td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x1a34 h27 y46cd ff6 fs16 fc0 sc0 ls0 ws0\">consolidamento<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"c n x304 y418f w7f0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Capitale sociale<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x29bb y418f w177 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">54.026<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x29bc y418f wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">54.026<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y46ce w7f1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Sovrapprezzi di emissione<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x29bd y46ce wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10.809<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x29be y46ce wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10.809<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4191 w7f2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3. Riserve<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x29bf y4191 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.306.429<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x29c0 y4191 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.306.429<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x7ab y4192 w7f3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di utili:<span class=\"_ _567\"> </span></div></td><td class=\"c n x29c1 y4192 w177 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">27.425<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x29c2 y4192 w17a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">27.425<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x23f5 y46cf w7f4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) legale<span class=\"_ _567\"> </span></div></td><td class=\"c n x29c3 y46cf w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.124<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x29c4 y46cf w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.124<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x23f5 y4194 w7f5 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">d) altre<span class=\"_ _567\"> </span></div></td><td class=\"c n x29c5 y4194 wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">19.301<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x29c6 y4194 wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">19.301<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x883 y40f8 w7f6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">altre<span class=\"_ _567\"> </span></div></td><td class=\"c n x29c7 y40f8 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.279.004<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x29c8 y40f8 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.279.004<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y46d0 ff9 fs16 fc0 sc0 ls0 ws0\">4. Strumenti di capitale<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y46d1 w7f7 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a86 y46d1 w7f8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(Azioni proprie)<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y46d2 w7f9 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6. Riserve da valutazione:<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x29c9 y46d2 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">14.378<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x29ca y46d2 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">28<span class=\"_ _567\"> </span></div></td><td class=\"c n x29cb y46d2 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">14.406<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x7ab y41b9 w7fa h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Titoli di capitale designati al fair value con impatto sulla redditivit\u00e0 complessiva<span class=\"_ _567\"> </span></div></td><td class=\"c n x29cc y41b9 w435 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(352)<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x29cd y41b9 w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(352)<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x10df h2c y46d3 ff10 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziarie (diverse dai titoli di capitale) valutate al fair value con impatto sulla redditivit\u00e0 </td><td class=\"c n x29ce y41ba wad h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(5.749)<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x29cf y41ba wad h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(5.749)<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x10df h28 y46d4 ff9 fs16 fc0 sc0 ls0 ws0\">complessiva<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c n x7ab y3f12 w1f1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 materiali<span class=\"_ _567\"> </span></div></td><td class=\"c n x29d0 y3f12 w16c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">95<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x29d1 y3f12 w16c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">95<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x7ab y3f13 w7fb h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Utili (perdite) attuariali r<span class=\"_ _2\"></span>elativi a piani previdenziali a benefici definiti<span class=\"_ _567\"> </span></div></td><td class=\"c n x29d2 y3f13 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(2.681)<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x29d3 y3f13 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(2.681)<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x7ab y3f14 w7fc h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Quote delle riserve da valutazione relative alle partecipazioni valutate al patrimonio netto<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x29d4 y3f14 w169 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">28<span class=\"_ _567\"> </span></div></td><td class=\"c n x29d5 y3f14 w169 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">28<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x7ab y3f15 w7fd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Leggi speciali di rivalutazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x29d6 y3f15 w177 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">23.065<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x29d7 y3f15 wc8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">23.065<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f16 w7fe h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Utile (perdita) d'eser<span class=\"_ _2\"></span>cizio (+/-) del gruppo e di terzi<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x29d8 y3f16 w189 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">128.017<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x29d9 y3f16 w189 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">128.017<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w7ff h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Patrimonio netto<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x29da y3de2 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.513.659<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x29db y3de2 w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">28<span class=\"_ _567\"> </span></div></td><td class=\"c n x29dc y3de2 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.513.687<span class=\"_ _567\"> </span></div></td></tr></table>B.2 <span class=\"_ _b\"></span>Riserve <span class=\"_ _b\"></span>da <span class=\"_ _b\"></span>valutazione <span class=\"_ _b\"></span>delle <span class=\"_ _8\"></span>attivit\u00e0 finanziarie <span class=\"_ _b\"></span>valutate <span class=\"_ _8\"></span>al <span class=\"ff6 ls7b wsc2\">fair value con impatto sulla<span class=\"_ _567\"> </span></span>redditivit\u00e0 complessiva: composizione<span class=\"_ _567\"> </span><table class=\"s w800 h263\" id=\"_194062e2-fa43-48bb-af85-216496084e26\"><tr><td></td><td></td><td class=\"c n x29dd y46d5 w801 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Consolidato Prudenziale<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x29de y46d5 w802 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Imprese di assicurazione<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x29df y46d5 w803 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Altre impr<span class=\"_ _2\"></span>ese<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x29e0 h27 y46d6 ff6 fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">Elisioni e aggiustamenti </td><td class=\"t m0 x29e1 h27 y46d7 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x29e2 h27 y46d8 ff6 fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">da consolidamento<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x29e3 h27 y46d9 ff6 fs16 fc0 sc0 ls0 ws0\">Riserva </td><td class=\"t m0 x29e4 h27 y46d9 ff6 fs16 fc0 sc0 ls0 ws0\">Riserva </td><td class=\"t m0 x29e5 h27 y46d9 ff6 fs16 fc0 sc0 ls0 ws0\">Riserva </td><td class=\"t m0 x2198 h27 y46d9 ff6 fs16 fc0 sc0 ls0 ws0\">Riserva </td><td class=\"t m0 x29e6 h27 y46d9 ff6 fs16 fc0 sc0 ls0 ws0\">Riserva </td><td class=\"t m0 x29e7 h27 y46d9 ff6 fs16 fc0 sc0 ls0 ws0\">Riserva nega<span class=\"_ _567\"> </span></td><td class=\"t m0 x29e8 h27 y46d9 ff6 fs16 fc0 sc0 ls0 ws0\">Riserva </td><td class=\"t m0 x29e9 h27 y46d9 ff6 fs16 fc0 sc0 ls0 ws0\">Riserva </td><td class=\"t m0 x1bf0 h27 y46d9 ff6 fs16 fc0 sc0 ls0 ws0\">Riserva </td><td class=\"t m0 x21bf h27 y46d9 ff6 fs16 fc0 sc0 ls0 ws0\">Riserva </td></tr><tr><td></td><td class=\"t m0 x29ea h27 y46da ff6 fs16 fc0 sc0 ls0 ws0\">positiva<span class=\"_ _567\"> </span></td><td class=\"t m0 x29eb h27 y46da ff6 fs16 fc0 sc0 ls0 ws0\">negativa<span class=\"_ _567\"> </span></td><td class=\"t m0 x20fc h27 y46da ff6 fs16 fc0 sc0 ls0 ws0\">positiva<span class=\"_ _567\"> </span></td><td class=\"t m0 x29ec h27 y46da ff6 fs16 fc0 sc0 ls0 ws0\">negativa<span class=\"_ _567\"> </span></td><td class=\"t m0 x1bec h27 y46da ff6 fs16 fc0 sc0 ls0 ws0\">positiva<span class=\"_ _567\"> </span></td><td class=\"t m0 x29ed h27 y46da ff6 fs16 fc0 sc0 ls0 ws0\">tiva<span class=\"_ _567\"> </span></td><td class=\"t m0 xb70 h27 y46da ff6 fs16 fc0 sc0 ls0 ws0\">positiva<span class=\"_ _567\"> </span></td><td class=\"t m0 x29ee h27 y46da ff6 fs16 fc0 sc0 ls0 ws0\">negativa<span class=\"_ _567\"> </span></td><td class=\"t m0 x29ef h27 y46da ff6 fs16 fc0 sc0 ls0 ws0\">positiva<span class=\"_ _567\"> </span></td><td class=\"t m0 x29f0 h27 y46da ff6 fs16 fc0 sc0 ls0 ws0\">negativa<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y4574 w282 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x29f1 y4574 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.659<span class=\"_ _567\"> </span></div></td><td class=\"c n x29f2 y4574 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(7.408)<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x29f3 y4574 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.659<span class=\"_ _567\"> </span></div></td><td class=\"c n x29f4 y4574 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(7.408)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y420b w285 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Titoli di capitale<span class=\"_ _567\"> </span></div></td><td class=\"c n x29f5 y420b wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">171<span class=\"_ _567\"> </span></div></td><td class=\"c n x29f6 y420b w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(523)<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x29f7 y420b wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">171<span class=\"_ _567\"> </span></div></td><td class=\"c n x29f8 y420b w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(523)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h28 y46db ff9 fs16 fc0 sc0 ls0 ws0\">3. Finanziamenti<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y435e w2fe h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale 31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x29f9 y435e w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.830<span class=\"_ _567\"> </span></div></td><td class=\"c n x29fa y435e w433 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(7.931)<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x29fb y435e w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.830<span class=\"_ _567\"> </span></div></td><td class=\"c n x29fc y435e w433 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(7.931)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w2fe h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale 31.12.2024<span class=\"_ _567\"> </span></div></td><td class=\"c n x29f9 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.712<span class=\"_ _567\"> </span></div></td><td class=\"c n x29fd y3de2 w53d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(10.431)<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x29fe y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.712<span class=\"_ _567\"> </span></div></td><td class=\"c n x29ff y3de2 w18e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(10.431)<span class=\"_ _567\"> </span></div></td></tr></table>B.3 Riserve da valutazione delle <span class=\"_ _2\"></span>attivit\u00e0 finanziarie valutate al fair value con impatto <span class=\"_ _2\"></span>sulla<span class=\"_ _567\"> </span>redditivit\u00e0 complessiva: variazioni annue<span class=\"_ _567\"> </span><table class=\"s w804 h264\" id=\"_12ea7443-64bd-497f-a982-4fb228a224f0\"><tr><td></td><td></td><td class=\"c n x2a00 y41a9 w805 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a01 y41a9 w806 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Titoli di capitale<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a02 y41a9 w807 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Finanziamenti<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y46dc w257 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Esistenze iniziali<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2a03 y46dc w433 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">(7.196)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a04 y46dc w19a h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">(523)<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x304 y46dd w808 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. V<span class=\"_ _2\"></span>ariazioni positive<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2a05 y46dd w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.411<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a06 y46dd w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">171<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x22eb y3f1f w434 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 Incrementi di fair value<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2a07 y3f1f wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.380<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a08 y3f1f wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">171<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"t m0 x2315 h28 y46de ff10 fs16 fc0 sc0 ls0 ws0\">2.2 Rettifiche di valore per rischio di cr<span class=\"_ _2\"></span>edito<span class=\"_ _4b0\"> </span><span class=\"ff9\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22eb y3f5c w809 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.3 Rigiro a conto economico di riserve negative da<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a09 y3f5c w80a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">r<span class=\"_ _2\"></span>ealizzo<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a0a y3f5c w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">29<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x22eb y3f20 w80b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.4 T<span class=\"_ _a\"></span>rasferimenti ad altre componenti di patrimonio netto<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a0b y3f20 w80c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(titoli di capitale)<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22eb y3f10 w80d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.5 Altre variazioni<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2a0c y3f10 w222 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x304 y46df wee h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3. V<span class=\"_ _2\"></span>ariazioni negative<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2a0d y46df w224 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(2.964)<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x22eb y3f5e w80e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.1 Riduzioni di fair value<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2a0e y3f5e w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(364)<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x22eb y3f9b w80f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.2 Riprese di valor<span class=\"_ _2\"></span>e per rischio di credito<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2a0f y3f9b wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(52)<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x22eb y41a1 w810 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.3 Rigiro a conto economico da riserve positive da<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a10 y41a1 w80a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">r<span class=\"_ _2\"></span>ealizzo<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a11 y41a1 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(2.523)<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x22eb y427a w80b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.4 T<span class=\"_ _a\"></span>rasferimenti ad altre componenti di patrimonio netto<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a0b y427a w80c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(titoli di capitale)<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22eb y427b w80d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.5 Altre variazioni<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2a12 y427b w181 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(25)<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x304 y3de2 w269 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">4. Rimanenze finali<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2a13 y3de2 w433 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(5.749)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a14 y3de2 w19a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(352)<span class=\"_ _567\"> </span></div></td><td></td></tr></table>B.4 Riserve da valutazione relative a piani a benefici definiti:<span class=\"_ _567\"> </span>variazioni annue<span class=\"_ _567\"> </span>Le <span class=\"_ _7d\"></span>riserve <span class=\"_ _7d\"></span>da <span class=\"_ _7d\"></span>valutazione <span class=\"_ _3\"></span>relative <span class=\"_ _4\"></span>a <span class=\"_ _3\"></span>piani <span class=\"_ _7d\"></span>a <span class=\"_ _7d\"></span>benefici <span class=\"_ _7d\"></span>definiti <span class=\"_ _3\"></span>hanno <span class=\"_ _7d\"></span>registrato <span class=\"_ _7d\"></span>nel <span class=\"_ _7d\"></span>corso <span class=\"_ _7d\"></span>dell\u2019esercizio un effetto <span class=\"_ _2\"></span>positivo per 160 migliaia di eur<span class=\"_ _2\"></span>o (al netto del relativo <span class=\"_ _2\"></span>effetto fiscale di 72 migliaia di euro) <span class=\"_ _8\"></span>conseguente <span class=\"_ _8\"></span>alla <span class=\"_ _1d\"></span>variazione <span class=\"_ _8\"></span>del<span class=\"_ _b\"></span>l\u2019attualizzazione <span class=\"_ _8\"></span>sul <span class=\"_ _1d\"></span>fondo <span class=\"_ _8\"></span>trat<span class=\"_ _b\"></span>tamento <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>fine <span class=\"_ _8\"></span>rapporto determinato a fini civilistici.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-781": {
   "value": "1. Impegni e garanzie finanziarie rilasciate<span class=\"_ _567\"> </span><table class=\"s w46e h1fe\" id=\"_a866593e-0d00-4f29-902b-1e1a6b26548d\"><tr><td></td><td></td><td></td><td class=\"t m0 x12cb h2c y4232 ffb fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore nominale su impegni e garanzie finanziarie rilasciate<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c n x1352 y4233 w2f7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Primo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1353 y4233 w2f9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Secondo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1354 y4233 w300 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _a\"></span>erzo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1355 y4233 w44c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Impaired acquisiti/e o<span class=\"_ _567\"> </span></div></td><td class=\"c n x1356 y4234 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x1357 y4234 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x1358 h27 y4235 ff6 fs16 fc0 sc0 ls0 ws0\">originati/e<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x304 y4236 w46f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Impegni a erogar<span class=\"_ _2\"></span>e fondi<span class=\"_ _567\"> </span></div></td><td class=\"c n x1359 y4236 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.225.513<span class=\"_ _567\"> </span></div></td><td class=\"c n x135a y4236 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">98.741<span class=\"_ _567\"> </span></div></td><td class=\"c n x135b y4236 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.151<span class=\"_ _567\"> </span></div></td><td class=\"c n x135c y4236 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x135d y4236 w406 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.359.405<span class=\"_ _567\"> </span></div></td><td class=\"c n x135e y4236 w406 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.592.200<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4237 w296 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Banche Centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x135f y4237 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1360 y4237 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1361 y4237 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1362 y4237 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1363 y4237 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1364 y4237 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4238 w297 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Amministrazioni pubbliche<span class=\"_ _567\"> </span></div></td><td class=\"c n x1365 y4238 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">26.698<span class=\"_ _567\"> </span></div></td><td class=\"c n x1366 y4238 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1367 y4238 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1368 y4238 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1369 y4238 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">26.698<span class=\"_ _567\"> </span></div></td><td class=\"c n x136a y4238 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">213.723<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4132 w298 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x136b y4132 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.740<span class=\"_ _567\"> </span></div></td><td class=\"c n x136c y4132 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x136d y4132 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x136e y4132 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x136f y4132 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.740<span class=\"_ _567\"> </span></div></td><td class=\"c n x1370 y4132 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.755<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4239 w299 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">d) Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x1371 y4239 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">156.547<span class=\"_ _567\"> </span></div></td><td class=\"c n x1372 y4239 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.761<span class=\"_ _567\"> </span></div></td><td class=\"c n x1373 y4239 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">59<span class=\"_ _567\"> </span></div></td><td class=\"c n x1374 y4239 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1375 y4239 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">158.367<span class=\"_ _567\"> </span></div></td><td class=\"c n x1376 y4239 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">159.440<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4136 w2b1 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">e) Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x1377 y4136 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.834.729<span class=\"_ _567\"> </span></div></td><td class=\"c n x1378 y4136 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">91.275<span class=\"_ _567\"> </span></div></td><td class=\"c n x1379 y4136 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">33.562<span class=\"_ _567\"> </span></div></td><td class=\"c n x137a y4136 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x137b y4136 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.959.566<span class=\"_ _567\"> </span></div></td><td class=\"c n x137c y4136 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.003.055<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y423a w2a2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">f) Famiglie<span class=\"_ _567\"> </span></div></td><td class=\"c n x137d y423a w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">201.799<span class=\"_ _567\"> </span></div></td><td class=\"c n x137e y423a w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.705<span class=\"_ _567\"> </span></div></td><td class=\"c n x137f y423a wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.530<span class=\"_ _567\"> </span></div></td><td class=\"c n x1380 y423a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1381 y423a wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">209.034<span class=\"_ _567\"> </span></div></td><td class=\"c n x1382 y423a wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">207.227<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y423b w470 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">2. Garanzie finanziarie rilasciate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1383 y423b w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.986<span class=\"_ _567\"> </span></div></td><td class=\"c n x1384 y423b w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.392<span class=\"_ _567\"> </span></div></td><td class=\"c n x1385 y423b w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">214<span class=\"_ _567\"> </span></div></td><td class=\"c n x1386 y423b w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1387 y423b w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10.592<span class=\"_ _567\"> </span></div></td><td class=\"c n x1388 y423b w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15.049<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y423c w296 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Banche Centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x135f y423c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1360 y423c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1361 y423c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1362 y423c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1363 y423c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1364 y423c w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y413a w297 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) Amministrazioni pubbliche<span class=\"_ _567\"> </span></div></td><td class=\"c n x1389 y413a w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x138a y413a w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x138b y413a w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x138c y413a w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x138d y413a w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe12 y413a w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y423d w298 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">c) Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x138e y423d w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">32<span class=\"_ _567\"> </span></div></td><td class=\"c n x138f y423d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1390 y423d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1391 y423d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1392 y423d w169 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">32<span class=\"_ _567\"> </span></div></td><td class=\"c n x1393 y423d w16c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">32<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y41f1 w299 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">d) Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x1394 y41f1 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">139<span class=\"_ _567\"> </span></div></td><td class=\"c n x1395 y41f1 w195 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">260<span class=\"_ _567\"> </span></div></td><td class=\"c n x1396 y41f1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1397 y41f1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1398 y41f1 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">399<span class=\"_ _567\"> </span></div></td><td class=\"c n x1399 y41f1 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.200<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4006 w2b1 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">e) Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x139a y4006 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">7.506<span class=\"_ _567\"> </span></div></td><td class=\"c n x139b y4006 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.011<span class=\"_ _567\"> </span></div></td><td class=\"c n x139c y4006 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">212<span class=\"_ _567\"> </span></div></td><td class=\"c n x1397 y4006 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x139d y4006 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">8.729<span class=\"_ _567\"> </span></div></td><td class=\"c n x139e y4006 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">11.451<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3de2 w2a2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">f) Famiglie<span class=\"_ _567\"> </span></div></td><td class=\"c n x139f y3de2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.309<span class=\"_ _567\"> </span></div></td><td class=\"c n x13a0 y3de2 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">121<span class=\"_ _567\"> </span></div></td><td class=\"c n x13a1 y3de2 w103 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2<span class=\"_ _567\"> </span></div></td><td class=\"c n x13a2 y3de2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13a3 y3de2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.432<span class=\"_ _567\"> </span></div></td><td class=\"c n x13a4 y3de2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.366<span class=\"_ _567\"> </span></div></td></tr></table>2. Altri impegni e altre garanzie rilasciate<span class=\"_ _567\"> </span><table class=\"s w471 h1ff\" id=\"_af19837b-2e6d-435c-9367-97926283f71e\"><tr><td></td><td class=\"t m0 x13a5 h27 y423e ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore nominale<span class=\"_ _567\"> </span></td><td class=\"t m0 x13a6 h27 y423e ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore nominale<span class=\"_ _567\"> </span></td></tr><tr><td></td><td class=\"t m0 x74e h27 y423f ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></td><td class=\"t m0 x13a7 h27 y423f ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y4240 w472 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">1. Altre garanzie rilasciate<span class=\"_ _567\"> </span></div></td><td class=\"c n x13a8 y4240 w166 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">197.048<span class=\"_ _567\"> </span></div></td><td class=\"c n x13a9 y4240 w258 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">206.331<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y4241 w473 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: esposizioni creditizie deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x13aa y4241 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.136<span class=\"_ _567\"> </span></div></td><td class=\"c n x13ab y4241 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.750<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4242 w296 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Banche Centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x13ac y4242 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13ad y4242 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4243 w297 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Amministrazioni pubbliche<span class=\"_ _567\"> </span></div></td><td class=\"c n x13ae y4243 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13af y4243 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4244 w298 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x13b0 y4244 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.905<span class=\"_ _567\"> </span></div></td><td class=\"c n x13b1 y4244 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.690<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4245 w299 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">d) Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x13b2 y4245 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.839<span class=\"_ _567\"> </span></div></td><td class=\"c n x13b3 y4245 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.177<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4246 w2b1 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">e) Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x13b4 y4246 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">174.493<span class=\"_ _567\"> </span></div></td><td class=\"c n x13b5 y4246 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">181.587<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4247 w2a2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">f) Famiglie<span class=\"_ _567\"> </span></div></td><td class=\"c n x13b6 y4247 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">14.811<span class=\"_ _567\"> </span></div></td><td class=\"c n x13b7 y4247 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">16.877<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y4248 ff6 fs16 fc0 sc0 ls0 ws0\">2. Altri impegni </td><td></td><td></td></tr><tr><td class=\"c n x956 y4249 w473 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: esposizioni creditizie deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x13b8 y4249 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13b9 y4249 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y424a w296 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Banche Centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x13ac y424a w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13ad y424a w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y424b w297 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Amministrazioni pubbliche<span class=\"_ _567\"> </span></div></td><td class=\"c n x13ae y424b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13af y424b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y424c w298 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x13ba y424c w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13bb y424c w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y424d w299 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">d) Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x13bc y424d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13bd y424d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y424e w2b1 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">e) Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x13be y424e w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13bf y424e w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y3f41 w2a2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">f) Famiglie<span class=\"_ _567\"> </span></div></td><td class=\"c n x13c0 y3f41 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13c1 y3f41 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-670": {
   "value": "<div class=\"t m0 h42 ff6 fsa fc0 sc0 ls0 ws0 gsb10\">Sezione 1 <span class=\"ff9\">- Inter<span class=\"_ _2\"></span>essi - voci 10 e 20<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gsb11\">1.1 Interessi attivi e pr<span class=\"_ _2\"></span>oventi assimilati: composizione<span class=\"_ _567\"> </span></div><div class=\"gsb12\"><table class=\"s w487 h201\" id=\"_fcae6470-5db1-4289-879c-0767079ba9d2\"><tr><td class=\"c n x622 y425e w488 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci / Forme tecniche<span class=\"_ _567\"> </span></div></td><td class=\"c n x13e4 y425e w489 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x13e5 y425e w48a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x13e6 y425e w48b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Altre operazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x13e7 y425e wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x13e8 y425e wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4236 w48c h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finanziarie valutate al fair value con impatto a conto economico:<span class=\"_ _567\"> </span></div></td><td class=\"c n x13e9 y4236 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">214<span class=\"_ _567\"> </span></div></td><td class=\"c n x13ea y4236 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13eb y4236 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13ec y4236 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">214<span class=\"_ _567\"> </span></div></td><td class=\"c n x13ed y4236 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">254<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y412f w251 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">1.1 Attivit\u00e0 finanziarie detenute per la negoziazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x13ee y412f wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">208<span class=\"_ _567\"> </span></div></td><td class=\"c n x13ef y412f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13f0 y412f w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13f1 y412f wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">208<span class=\"_ _567\"> </span></div></td><td class=\"c n x13f2 y412f wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">218<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y425f w252 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">1.2 Attivit\u00e0 finanziarie designate al fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n x13f3 y425f w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13f4 y425f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13f5 y425f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13f6 y425f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13f7 y425f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y4132 w48d h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">1.3 Altre attivit\u00e0 finanziarie obbligatoriamente valutate al fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n x13f8 y4132 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6<span class=\"_ _567\"> </span></div></td><td class=\"c n x13f9 y4132 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13fa y4132 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13fb y4132 w222 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6<span class=\"_ _567\"> </span></div></td><td class=\"c n x13fc y4132 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">36<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4260 w48e h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">2. Attivit\u00e0 finanziarie valutate al fair value con impatto sulla redditivit\u00e0 complessiva<span class=\"_ _567\"> </span></div></td><td class=\"c n x13fd y4260 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">26.469<span class=\"_ _567\"> </span></div></td><td class=\"c n x13fe y4260 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13ff y4260 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1400 y4260 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">26.469<span class=\"_ _567\"> </span></div></td><td class=\"c n x1401 y4260 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">24.040<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4261 w48f h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">3. Attivit\u00e0 finanziarie valutate al costo ammortizzato:<span class=\"_ _567\"> </span></div></td><td class=\"c n x1402 y4261 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">78.411<span class=\"_ _567\"> </span></div></td><td class=\"c n x1403 y4261 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">440.931<span class=\"_ _567\"> </span></div></td><td class=\"c n x1404 y4261 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1405 y4261 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">519.342<span class=\"_ _567\"> </span></div></td><td class=\"c n x1406 y4261 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">591.997<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y41e6 w490 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.1 Crediti verso banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x1407 y41e6 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">23.261<span class=\"_ _567\"> </span></div></td><td class=\"c n x1408 y41e6 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">21.591<span class=\"_ _567\"> </span></div></td><td class=\"c n x1409 y41e6 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x140a y41e6 wcb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">44.852<span class=\"_ _567\"> </span></div></td><td class=\"c n x140b y41e6 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">78.765<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y4138 w491 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.2 Crediti verso clientela<span class=\"_ _567\"> </span></div></td><td class=\"c n x140c y4138 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">55.150<span class=\"_ _567\"> </span></div></td><td class=\"c n x140d y4138 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">419.340<span class=\"_ _567\"> </span></div></td><td class=\"c n x140e y4138 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x140f y4138 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">474.490<span class=\"_ _567\"> </span></div></td><td class=\"c n x1410 y4138 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">513.232<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4262 w492 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4. Derivati di copertura<span class=\"_ _567\"> </span></div></td><td class=\"c n x1411 y4262 w3f2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1412 y4262 w3f2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1413 y4262 w433 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(1.631)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1414 y4262 w224 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(1.631)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1415 y4262 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.851<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4263 w493 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5. Altre attivit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x1416 y4263 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1417 y4263 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1418 y4263 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">14.800<span class=\"_ _567\"> </span></div></td><td class=\"c n x1419 y4263 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">14.800<span class=\"_ _567\"> </span></div></td><td class=\"c n x141a y4263 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">20.015<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4264 w494 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">6. Passivit\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x141b y4264 w3f2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x141c y4264 w3f2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x141d y4264 w3f2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x141e y4264 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x141f y4264 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y413d w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1420 y413d w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">105.094<span class=\"_ _567\"> </span></div></td><td class=\"c n x1421 y413d w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">440.931<span class=\"_ _567\"> </span></div></td><td class=\"c n x1422 y413d w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.168<span class=\"_ _567\"> </span></div></td><td class=\"c n x1423 y413d w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">559.194<span class=\"_ _567\"> </span></div></td><td class=\"c n x1424 y413d w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">650.157<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y4006 w495 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">di cui: interessi attivi su attivit\u00e0 finanziarie impair<span class=\"_ _2\"></span>ed<span class=\"_ _567\"> </span></div></td><td class=\"c n x1425 y4006 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1426 y4006 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.830<span class=\"_ _567\"> </span></div></td><td class=\"c n x1427 y4006 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1428 y4006 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.830<span class=\"_ _567\"> </span></div></td><td class=\"c n x1429 y4006 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.285<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3de2 w496 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">di cui: interessi attivi su leasing finanziario<span class=\"_ _567\"> </span></div></td><td class=\"c n x142a y3de2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x142b y3de2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">6.536<span class=\"_ _567\"> </span></div></td><td class=\"c n x142c y3de2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x142d y3de2 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">6.536<span class=\"_ _567\"> </span></div></td><td class=\"c n x142e y3de2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">8.284<span class=\"_ _567\"> </span></div></td></tr></table></div>Gli interessi <span class=\"_ _2\"></span>su \u201cAttivit\u00e0 finanziarie al costo ammortizzato\u201d sono esposti <span class=\"_ _2\"></span>al netto degli interessi<span class=\"_ _567\"> </span>di mora maturati e non incassati nel periodo di riferimento su attivit\u00e0 deteriorate, perch\u00e9 gli<span class=\"_ _567\"> </span>stessi trovano evidenza in bilancio solo a incasso avvenuto. Complessivamente gli inter<span class=\"_ _2\"></span>essi<span class=\"_ _567\"> </span>della <span class=\"_ _b\"></span>specie <span class=\"_ _8\"></span>maturati <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>fine <span class=\"_ _8\"></span>anno <span class=\"_ _b\"></span>ammontano <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>2.365 <span class=\"_ _b\"></span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>euro <span class=\"_ _8\"></span>(3.152 <span class=\"_ _b\"></span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>euro<span class=\"_ _567\"> </span>lo scorso anno).<span class=\"_ _567\"> </span>Per contro alla voce sono stati contabilizzati inter<span class=\"_ _2\"></span>essi di mora riferiti ad esercizi precedenti e<span class=\"_ _567\"> </span>riscossi nell\u2019esercizio per complessive 241 migliaia di eur<span class=\"_ _2\"></span>o (367 migliaia di euro lo scorso anno).<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019andamento <span class=\"_ _1d\"></span>della <span class=\"_ _1d\"></span>voce <span class=\"_ _1d\"></span>\u201c3. <span class=\"_ _1d\"></span>Attivit\u00e0 <span class=\"_ _1d\"></span>finanziarie <span class=\"_ _1d\"></span>valutate <span class=\"_ _1d\"></span>al <span class=\"_ _24\"></span>costo <span class=\"_ _8\"></span>ammortizzato\u201d <span class=\"_ _24\"></span>risente <span class=\"_ _8\"></span>delle<span class=\"_ _567\"> </span>dinamiche dei tassi di mercato. Il saldo della voce \u201c3.2 Cr<span class=\"_ _2\"></span>editi verso clientela\u201d include il rilascio<span class=\"_ _567\"> </span>della componente Time value del<span class=\"_ _b\"></span>le attivit\u00e0 finanziarie deteriorate pari <span class=\"_ _b\"></span>a 3.717 migliaia di <span class=\"_ _b\"></span>euro<span class=\"_ _567\"> </span>(5.017 <span class=\"_ _24\"> </span>migliaia <span class=\"_ _1\"> </span>di <span class=\"_ _24\"> </span>euro <span class=\"_ _24\"> </span>lo <span class=\"_ _1\"> </span>scorso <span class=\"_ _24\"> </span>anno) <span class=\"_ _1\"> </span>e <span class=\"_ _24\"> </span>le <span class=\"_ _1\"> </span>rettifiche <span class=\"_ _24\"></span>di <span class=\"_ _24\"> </span>valore <span class=\"_ _24\"> </span>su <span class=\"_ _1\"> </span>interessi <span class=\"_ _24\"></span>relativi <span class=\"_ _1d\"></span>a <span class=\"_ _1\"> </span>crediti<span class=\"_ _567\"> </span>deteriorati negative per circa 1.517 migliaia di eur<span class=\"_ _2\"></span>o (1.187 migliaia di euro lo scorso anno).<span class=\"_ _567\"> </span>La voce \u201c5. Altre attivit\u00e0\u201d compr<span class=\"_ _2\"></span>ende i ricavi relativi a crediti d\u2019imposta Eco e Sismabonus iscritti<span class=\"_ _567\"> </span>dal Banco a seguito della cessione da parte della clientela la cui remunerazione \u00e8 rilevata negli<span class=\"_ _567\"> </span>interessi attivi lungo l\u2019ar<span class=\"_ _2\"></span>co temporale di recupero dei cr<span class=\"_ _2\"></span>editi stessi.<span class=\"_ _567\"> </span>1.2 Interessi attivi e pr<span class=\"_ _2\"></span>oventi assimilati: altre informazioni<span class=\"_ _567\"> </span>1.2.1 Interessi attivi su attivit\u00e0 finanziarie in valuta<span class=\"_ _567\"> </span>1.2.2 Interessi attivi su operazioni di leasing finanziario<span class=\"_ _567\"> </span>Il totale degli interessi attivi rilevati come pr<span class=\"_ _2\"></span>oventi dell\u2019esercizio, ricompresi nella voce \u201cCr<span class=\"_ _2\"></span>editi<span class=\"_ _567\"> </span>verso <span class=\"_ _8\"></span>clientela <span class=\"_ _1d\"></span>\u2013 <span class=\"_ _8\"></span>finanziamenti\u201d, <span class=\"_ _1d\"></span>ammontano <span class=\"_ _1d\"></span>a <span class=\"_ _8\"></span>6.549 <span class=\"_ _1d\"></span>migliaia <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>(8.272 <span class=\"_ _1d\"></span>migliaia <span class=\"_ _8\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>euro<span class=\"_ _567\"> </span>lo scorso anno); <span class=\"_ _b\"></span>tra questi 6.512 <span class=\"_ _b\"></span>migliaia di <span class=\"_ _b\"></span>euro si riferiscono a contratti <span class=\"_ _b\"></span>indicizzati, di <span class=\"_ _b\"></span>cui 170<span class=\"_ _567\"> </span>migliaia di euro su contratti con r<span class=\"_ _2\"></span>etrolocazione (nel 2024 rispettivamente 8.068 migliaia di euro<span class=\"_ _567\"> </span>su contratti indicizzati, di cui 256 migliaia di euro su contratti con retr<span class=\"_ _2\"></span>olocazione).<span class=\"_ _567\"> </span>Gli utili <span class=\"_ _2\"></span>finanziari di competenza <span class=\"_ _2\"></span>degli esercizi <span class=\"_ _2\"></span>successivi ammontano a <span class=\"_ _2\"></span>12.654 migliaia <span class=\"_ _2\"></span>di euro,<span class=\"_ _567\"> </span>di cui 464 migliaia di euro su contratti con r<span class=\"_ _2\"></span>etrolocazione.<span class=\"_ _567\"> </span><table class=\"s w497 h202\" id=\"_29ad412d-8c32-4ac3-b27b-afe936bbbc71\"><tr><td class=\"c n x304 y4265 w20d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci<span class=\"_ _567\"> </span></div></td><td class=\"c n x142f y4265 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x1430 y4265 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w498 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Interessi attivi su attivit\u00e0 finanziarie in valuta<span class=\"_ _567\"> </span></div></td><td class=\"c n x1431 y3de2 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.874<span class=\"_ _567\"> </span></div></td><td class=\"c n x1432 y3de2 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.432<span class=\"_ _567\"> </span></div></td></tr></table>1.3 Interessi passivi e oneri assimilati: composizione<span class=\"_ _567\"> </span>Alla voce \u201c1.1 \u2013 Debiti verso banche centrali\u201d, nel periodo di riferimento, erano iscritti gli<span class=\"_ _567\"> </span>interessi passivi maturati su <span class=\"_ _b\"></span>finanziamenti TL<span class=\"_ _a\"></span>TRO III ottenuti <span class=\"_ _b\"></span>dall\u2019Eurosistema e rilevati al <span class=\"_ _b\"></span>tasso<span class=\"_ _567\"> </span>di interesse ef<span class=\"_ _2\"></span>fettivo secondo il criterio del costo ammortizzato.<span class=\"_ _567\"> </span>Banco Desio ha rimborsato nel corso del 2024 (alla data di naturale scadenza) le ultime tranches<span class=\"_ _567\"> </span>di TL<span class=\"_ _3\"></span>TRO.<span class=\"_ _567\"> </span>La variazione della voce \u201c1.2 \u2013 Debiti verso banche\u201d \u00e8 riconducibile a:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsc5\">Interessi passivi su PCT per 8.738 migliaia di eur<span class=\"_ _2\"></span>o (17.649 migliaia di euro lo scorso anno);<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsb\">Interessi passivi su mutui oggetto di cessione al veicolo di cartolarizzazione Desio SME per<span class=\"_ _567\"> </span></span>3.918 migliaia di euro (7.216 migliaia di eur<span class=\"_ _2\"></span>o lo scorso anno);<span class=\"_ _567\"> </span><table class=\"s w499 h203\" id=\"_46a77430-5ddb-42ee-be8d-5b422bd4b909\"><tr><td class=\"c n x304 y4266 w488 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci / Forme tecniche<span class=\"_ _567\"> </span></div></td><td class=\"c n x1433 y4266 w49a h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Debiti<span class=\"_ _567\"> </span></div></td><td class=\"c n x1434 y4266 w49b h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Titoli<span class=\"_ _567\"> </span></div></td><td class=\"c n x1435 y4266 w49c h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _567\"> </span></div></td><td class=\"c n x1436 y4266 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x1437 y4266 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x1438 h27 y4267 ff6 fs16 fc0 sc0 ls0 ws0\">Operazioni<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x8e1 h2c y4268 ffb fs16 fc0 sc0 ls0 ws0\">1. Passivit\u00e0 finanziarie valutate </td><td class=\"c n x1439 y4269 w1af h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">(129.484)<span class=\"_ _567\"> </span></div></td><td class=\"c n x143a y4269 w18e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">(81.666)<span class=\"_ _567\"> </span></div></td><td class=\"c n x143b y4269 w3f1 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x143c y4269 w1bb h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">(211.150)<span class=\"_ _567\"> </span></div></td><td class=\"c n x143d y4269 w1bb h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">(264.942)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h27 y426a ff6 fs16 fc0 sc0 ls0 ws0\">al costo ammortizzato<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x8e4 y426b w49d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 Debiti verso banche centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x143e y426b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x143f y426b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1440 y426b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1441 y426b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1442 y426b wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(26.083)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e4 y426c w49e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.2 Debiti verso banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x1443 y426c wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(20.344)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1444 y426c w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1445 y426c w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1446 y426c wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(20.344)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1447 y426c wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(30.666)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e4 y426d w49f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.3 Debiti verso clientela<span class=\"_ _567\"> </span></div></td><td class=\"c n x1448 y426d w198 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(109.140)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1449 y426d w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x144a y426d w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x144b y426d w198 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(109.140)<span class=\"_ _567\"> </span></div></td><td class=\"c n x144c y426d w198 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(148.175)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e4 y426e w4a0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.4 Titoli in circolazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x144d y426e w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x144e y426e wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(81.666)<span class=\"_ _567\"> </span></div></td><td class=\"c n x144f y426e w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1450 y426e wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(81.666)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1451 y426e wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(60.018)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y426f w4a1 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">2. Passivit\u00e0 finanziarie di negoziazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1452 y426f w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1453 y426f w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1454 y426f w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1455 y426f w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1456 y426f w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c x304 y4271 w4a2 h204\"><div class=\"t m0 x2a1 h2c y4270 ffb fs16 fc0 sc0 ls0 ws0\">3. Passivit\u00e0 finanziarie designate al fair<span class=\"_ _567\"> </span></div><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">value<span class=\"_ _567\"> </span></div></td><td class=\"c n x1457 y4272 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1458 y4272 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1459 y4272 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x145a y4272 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x145b y4272 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4273 w4a3 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4. Altre passivit\u00e0 e fondi<span class=\"_ _567\"> </span></div></td><td class=\"c n x145c y4273 w3f2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x145d y4273 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x145e y4273 w193 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(152)<span class=\"_ _567\"> </span></div></td><td class=\"c n x145f y4273 w19a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(152)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1460 y4273 w19a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(623)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4274 w4a4 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5. Derivati di copertura<span class=\"_ _567\"> </span></div></td><td class=\"c n x1461 y4274 w3f2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1462 y4274 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1463 y4274 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1464 y4274 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1465 y4274 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4275 w4a5 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">6. Attivit\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x1466 y4275 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1467 y4275 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1468 y4275 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1469 y4275 w19a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(432)<span class=\"_ _567\"> </span></div></td><td class=\"c n x146a y4275 w19a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(534)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4276 w1e1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x146b y4276 w1bb h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(129.484)<span class=\"_ _567\"> </span></div></td><td class=\"c n x146c y4276 w18e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(81.666)<span class=\"_ _567\"> </span></div></td><td class=\"c n x146d y4276 w193 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(152)<span class=\"_ _567\"> </span></div></td><td class=\"c n x146e y4276 w1bb h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(211.734)<span class=\"_ _567\"> </span></div></td><td class=\"c n x146f y4276 w1af h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(266.099)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xe66 h28 y4277 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: interessi passivi r<span class=\"_ _2\"></span>elativi </td><td class=\"c n x1470 y40c7 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.431)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1471 y40c7 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1472 y40c7 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1473 y40c7 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.431)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1474 y40c7 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.256)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xe66 h28 y4278 ff9 fs16 fc0 sc0 ls0 ws0\">ai debiti per leasing<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr></table><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsb26\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsf3\">Interessi Inter<span class=\"_ _2\"></span>essi passivi su mutui oggetto di cessione al veicolo di cartolarizzazione Desio<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wsf3\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsb27\">SME per 3.918 migliaia di euro (7.216 migliaia di eur<span class=\"_ _2\"></span>o lo scorso anno);<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsb28\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws1ff\">interessi r<span class=\"_ _2\"></span>elativi alle Notes correlate all\u2019operazione di cartolarizzazione Copped\u00e8 e Fauno<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws1ff\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws87 gsb29\">aventi come originator la controllata Fides S.p.A. per 7.219 migliaia di eur<span class=\"_ _2\"></span>o (4.802 migliaia<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsb2a\">di euro lo scorso anno).</div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsb2b\"> La variazione della voce \u201c1.3 \u2013 Debiti verso clientela\u201d \u00e8 riconducibile principalmente a:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsb2c\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsc8\">interessi passivi su conti corr<span class=\"_ _2\"></span>enti per 34.815 migliaia di euro (62.000 migliaia di euro lo<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wsc8\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsb2d\">scorso esercizio);<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsb2e\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws1f6\">interessi passivi sui PCT con contr<span class=\"_ _2\"></span>oparte Cassa Compensazione e Garanzia per 15.840<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws1f6\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsb2f\">miglia di euro (34.325 migliaia di eur<span class=\"_ _2\"></span>o lo scorso esercizio);<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsb30\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws8b\">interessi passivi su time deposit per 18.913 migliaia di eur<span class=\"_ _2\"></span>o (24.614 migliaia di euro lo<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws8b\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsb31\">scorso esercizio);<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsb32\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsd8\">interessi passivi su mutui passivi con contr<span class=\"_ _2\"></span>oparte Cassa Depositi e Prestiti per 25.684<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wsd8\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsb33\">migliaia di euro (20.847 migliaia di eur<span class=\"_ _2\"></span>o lo scorso esercizio).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws102 gsb34\">La voce accoglie inoltre gli inter<span class=\"_ _2\"></span>essi passivi verso i sottoscrittori dei titoli emessi dai veicoli<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws11c gsb35\">Copped\u00e8, Fauno (avente come originator la controllata Fides S.p.A.) e Rainbow avente come<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws158 gsb36\">originator la ex controllata Dynamica Retail ora incorporata in Fides S.p.A.) per un totale<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsb37\">complessivo di 10.064 migliaia di euro.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsb38\">Nella <span class=\"_ _a\"></span>voce <span class=\"_ _2\"></span>\u201c6. <span class=\"_ _a\"></span>Attivit\u00e0 <span class=\"_ _2\"></span>finanziarie\u201d <span class=\"_ _a\"></span>nel <span class=\"_ _2\"></span>periodo <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>confronto <span class=\"_ _a\"></span>trovavano <span class=\"_ _a\"></span>accoglimento <span class=\"_ _a\"></span>gli <span class=\"_ _2\"></span>interessi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsb39\">passivi su titoli iscritti nel portafoglio FVOCI.<span class=\"_ _567\"> </span></div>1.4 Interessi passivi e oneri assimilati: altr<span class=\"_ _2\"></span>e infor<span class=\"_ _b\"></span>mazioni<span class=\"_ _567\"> </span>1.4.1 Interessi passivi su passivit\u00e0 in valuta<span class=\"_ _567\"> </span>1.5 Differ<span class=\"_ _2\"></span>enziali relativi alle operazioni di copertura<span class=\"_ _567\"> </span><table class=\"s w4a6 h205\" id=\"_0a5e1958-35ba-4e71-8595-88e4a448abb5\"><tr><td class=\"c n x304 y4279 w163 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci<span class=\"_ _567\"> </span></div></td><td class=\"c n x1476 y4279 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x1477 y4279 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w4a7 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">Interessi passivi su passivit\u00e0 finanziarie in valuta<span class=\"_ _567\"> </span></div></td><td class=\"c n x1478 y3de2 w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(980)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1479 y3de2 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.157)<span class=\"_ _567\"> </span></div></td></tr></table><table class=\"s w4a8 h206\" id=\"_741f147c-7374-4380-b9d3-09da7a6d479d\"><tr><td class=\"c n x304 y411b w163 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci<span class=\"_ _567\"> </span></div></td><td class=\"c n x1476 y411b wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x1430 y411b wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y427a w4a9 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A. Differ<span class=\"_ _2\"></span>enziali positivi relativi a operazioni di copertura<span class=\"_ _567\"> </span></div></td><td class=\"c n x147a y427a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x147b y427a wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">13.851<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y427b w4aa h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B. Differ<span class=\"_ _2\"></span>enziali negativi relativi a operazioni di copertura<span class=\"_ _567\"> </span></div></td><td class=\"c n x147c y427b wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.631)<span class=\"_ _567\"> </span></div></td><td class=\"c n x147d y427b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w4ab h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">C. Saldo (A-B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x147e y3de2 w224 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(1.631)<span class=\"_ _567\"> </span></div></td><td class=\"c n x147f y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.851<span class=\"_ _567\"> </span></div></td></tr></table><div class=\"t m0 h42 ff6 fsa fc0 sc0 ls0 ws0 gsb3b\">Sezione 2 <span class=\"ff9\">-</span> <span class=\"ff9\">Commissioni - voci 40 e 50<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gsb3c\">2.1 Commissioni attive: composizione<span class=\"_ _567\"> </span></div><div class=\"gs145\"><table class=\"s w4ac h207\" id=\"_549bb65e-164c-4e9c-8f93-1d8b2d197169\"><tr><td class=\"c n x304 y427c w4ad h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia servizi / V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td><td class=\"c n x1480 y427c wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x1481 y427c wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y427d w4ae h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">a) Strumenti finanziari<span class=\"_ _567\"> </span></div></td><td class=\"c n x1482 y427d wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">24.386<span class=\"_ _567\"> </span></div></td><td class=\"c n x1483 y427d wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">21.795<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y427e w4af h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Collocamento titoli<span class=\"_ _567\"> </span></div></td><td class=\"c n x1484 y427e wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.112<span class=\"_ _567\"> </span></div></td><td class=\"c n x1485 y427e wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.441<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y427f w4b0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 Con assunzione a fermo e/o sulla base di un impegno irrevocabile<span class=\"_ _567\"> </span></div></td><td class=\"c n x1486 y427f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1487 y427f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y4212 w4b1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.2 Senza impegno irrevocabile<span class=\"_ _567\"> </span></div></td><td class=\"c n x1488 y4212 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.112<span class=\"_ _567\"> </span></div></td><td class=\"c n x1489 y4212 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.441<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y4280 w4b2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Attivit\u00e0 di ricezione e trasmissione di ordini e esecuzione di or<span class=\"_ _2\"></span>dini per conto dei clienti<span class=\"_ _567\"> </span></div></td><td class=\"c n x148a y4280 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.562<span class=\"_ _567\"> </span></div></td><td class=\"c n x148b y4280 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.469<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y4281 w4b3 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">2.1 Ricezione e trasmissione di ordini di uno o pi\u00f9 strumenti finanziari<span class=\"_ _567\"> </span></div></td><td class=\"c n x148c y4281 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.562<span class=\"_ _567\"> </span></div></td><td class=\"c n x148d y4281 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.469<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y4282 w4b4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.2 Esecuzione di ordini per conto dei clienti<span class=\"_ _567\"> </span></div></td><td class=\"c n x148e y4282 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x148f y4282 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y4283 w4b5 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">3. Altre commissioni connesse con attivit\u00e0 legate a strumenti finanziari<span class=\"_ _567\"> </span></div></td><td class=\"c n x1490 y4283 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12.712<span class=\"_ _567\"> </span></div></td><td class=\"c n x1491 y4283 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">11.885<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y4284 w4b6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: negoziazione per conto proprio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1492 y4284 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1493 y4284 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y4285 w4b7 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: gestione di portafogli individuali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1494 y4285 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12.712<span class=\"_ _567\"> </span></div></td><td class=\"c n x1495 y4285 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">11.885<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4286 w4b8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Corporate Finance<span class=\"_ _567\"> </span></div></td><td class=\"c n x1496 y4286 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1497 y4286 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y412f w4b9 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Consulenza in materia di fusioni e acquisizioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1498 y412f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1499 y412f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y4287 w4ba h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Servizi di tesoreria<span class=\"_ _567\"> </span></div></td><td class=\"c n x1498 y4287 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1499 y4287 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y4288 w4bb h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">3. Altre commissioni connesse con servizi di corporate finance<span class=\"_ _567\"> </span></div></td><td class=\"c n x149a y4288 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x149b y4288 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fc2 w4bc h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">c) Attivit\u00e0 di consulenza in materia di investimenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x149c y3fc2 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x149d y3fc2 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41e4 w4bd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">d) Compensazione e regolamento<span class=\"_ _567\"> </span></div></td><td class=\"c n x1496 y41e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1497 y41e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fad w268 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">e) Gestione di portafogli collettive<span class=\"_ _567\"> </span></div></td><td class=\"c n x1496 y3fad w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1497 y3fad w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41cf w4be h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">f) Custodia e amministrazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x149e y41cf wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.422<span class=\"_ _567\"> </span></div></td><td class=\"c n x149f y41cf wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.161<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y4289 w4bf h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1. Banca depositaria<span class=\"_ _567\"> </span></div></td><td class=\"c n x1498 y4289 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1499 y4289 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y4138 w4c0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2. Altre commissioni legate all\u2019attivit\u00e0 di custodia e amministrazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x14a0 y4138 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.422<span class=\"_ _567\"> </span></div></td><td class=\"c n x14a1 y4138 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.161<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4223 w4c1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">g) Servizi amministrativi centrali per gestioni di portafogli collettive<span class=\"_ _567\"> </span></div></td><td class=\"c n x14a2 y4223 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x14a3 y4223 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y428a w4c2 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">h) Attivit\u00e0 fiduciaria<span class=\"_ _567\"> </span></div></td><td class=\"c n x14a4 y428a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x14a5 y428a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fc7 w32c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">i) Servizi di pagamento<span class=\"_ _567\"> </span></div></td><td class=\"c n x14a6 y3fc7 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">117.677<span class=\"_ _567\"> </span></div></td><td class=\"c n x14a7 y3fc7 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">109.925<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y428b w2e6 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1. Conti correnti<span class=\"_ _567\"> </span></div></td><td class=\"c n x14a8 y428b wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">89.734<span class=\"_ _567\"> </span></div></td><td class=\"c n x14a9 y428b wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">76.182<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y40fb w4c3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2. Carte di credito<span class=\"_ _567\"> </span></div></td><td class=\"c n x1484 y40fb wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.176<span class=\"_ _567\"> </span></div></td><td class=\"c n x1485 y40fb wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">8.656<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y428c w4c4 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3. Carte di debito ed altre carte di pagamento<span class=\"_ _567\"> </span></div></td><td class=\"c n x14aa y428c wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.951<span class=\"_ _567\"> </span></div></td><td class=\"c n x14ab y428c wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">6.396<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fb7 w4c5 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">4. Bonifici e altri ordini di pagamento<span class=\"_ _567\"> </span></div></td><td class=\"c n x14ac y3fb7 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">12.229<span class=\"_ _567\"> </span></div></td><td class=\"c n x14ad y3fb7 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">13.018<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3de2 w4c6 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5. Altre commissioni legate ai servizi di pagamento<span class=\"_ _567\"> </span></div></td><td class=\"c n x1484 y3de2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">4.587<span class=\"_ _567\"> </span></div></td><td class=\"c n x1485 y3de2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.673<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 h2c ff1d fs16 fc2 sc0 ls0 ws0 gsb3d\">segue <span class=\"ff12\">\u2192<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h2c ff20 fs16 fc2 sc0 ls0 ws0 gsb59\">\u2190<span class=\"ff1d\"> segue<span class=\"_ _567\"> </span></span></div><div class=\"gsb5a\"><table class=\"s w4c7 h208\" id=\"_d1764910-7f5f-4c81-a865-a782259f27aa\"><tr><td class=\"c n x304 y428d w4c8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">j) Distribuzione di servizi di terzi<span class=\"_ _567\"> </span></div></td><td class=\"c n x14ae y428d wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">85.527<span class=\"_ _567\"> </span></div></td><td class=\"c n x14af y428d wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">69.934<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y428e w4c9 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Gestioni di portafogli collettive<span class=\"_ _567\"> </span></div></td><td class=\"c n x14b0 y428e wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">45.868<span class=\"_ _567\"> </span></div></td><td class=\"c n x14b1 y428e wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">39.557<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y428f w4ca h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Prodotti assicurativi<span class=\"_ _567\"> </span></div></td><td class=\"c n x14b2 y428f wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">38.948<span class=\"_ _567\"> </span></div></td><td class=\"c n x14b3 y428f wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">29.503<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y4290 w355 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3. Altri prodotti<span class=\"_ _567\"> </span></div></td><td class=\"c n x14b4 y4290 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">711<span class=\"_ _567\"> </span></div></td><td class=\"c n x14b5 y4290 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">874<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y4291 w4cb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: gestioni di portafogli individuali<span class=\"_ _567\"> </span></div></td><td class=\"c n x14b6 y4291 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">350<span class=\"_ _567\"> </span></div></td><td class=\"c n x14b7 y4291 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">338<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fac w4cc h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">k) Finanza strutturata<span class=\"_ _567\"> </span></div></td><td class=\"c n x14b8 y3fac w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x14b9 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f5c w4cd h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">l) Attivit\u00e0 di servicing per operazioni di cartolarizzazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x14ba y3f5c w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x14bb y3f5c w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4292 w4ce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">m) Impegni a erogar<span class=\"_ _2\"></span>e fondi<span class=\"_ _567\"> </span></div></td><td class=\"c n x14bc y4292 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x14bd y4292 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4293 w4cf h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">n) Garanzie finanziarie rilasciate<span class=\"_ _567\"> </span></div></td><td class=\"c n x14be y4293 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.485<span class=\"_ _567\"> </span></div></td><td class=\"c n x14bf y4293 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.367<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y422b w4d0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: derivati su crediti<span class=\"_ _567\"> </span></div></td><td class=\"c n x1496 y422b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1497 y422b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4294 w375 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">o) Operazioni di finanziamento<span class=\"_ _567\"> </span></div></td><td class=\"c n x14c0 y4294 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.784<span class=\"_ _567\"> </span></div></td><td class=\"c n x14c1 y4294 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.802<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4295 w4d1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: per operazioni di factoring<span class=\"_ _567\"> </span></div></td><td class=\"c n x14c2 y4295 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.700<span class=\"_ _567\"> </span></div></td><td class=\"c n x14c3 y4295 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.781<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4296 w4d2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">p) Negoziazione di valute<span class=\"_ _567\"> </span></div></td><td class=\"c n x14c2 y4296 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.909<span class=\"_ _567\"> </span></div></td><td class=\"c n x14c3 y4296 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.816<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y422d w4d3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">q) Merci<span class=\"_ _567\"> </span></div></td><td class=\"c n x1496 y422d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1497 y422d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4297 w4d4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">r) Altre commissioni attive<span class=\"_ _567\"> </span></div></td><td class=\"c n x14ae y4297 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12.607<span class=\"_ _567\"> </span></div></td><td class=\"c n x14c3 y4297 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9.919<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y4298 w4d5 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: per attivit\u00e0 di gestione di sistemi multilaterali di scambio<span class=\"_ _567\"> </span></div></td><td class=\"c n x14c4 y4298 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x14c5 y4298 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y4299 w4d6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: per attivit\u00e0 di gestione di sistemi organizzati di negoziazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1486 y4299 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x14c6 y4299 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x14c7 y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">250.798<span class=\"_ _567\"> </span></div></td><td class=\"c n x14c8 y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">221.720<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws14e gsb4b\">La voce \u201ch) servizi di pagamento \u2013 5. Altre commissioni legate ai servizi di pagamento\u201d </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws167 gsb4c\">nel precedente eser<span class=\"_ _2\"></span>cizio ha saldo negativo poich\u00e9 ricomprende anche l\u2019onere r<span class=\"_ _2\"></span>elativo alla </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws27 gsb4d\">restituzione di commissioni alla clientela in materia di traspar<span class=\"_ _2\"></span>enza. La voce \u201ci) Distribuzione </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws140 gsb4e\">dei servizi di terzi\u201d accoglie principalmente le commissioni legate al comparto delle gestioni </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsc6 gsb4f\">patrimoniali, che si incrementano rispetto al periodo di confr<span class=\"_ _2\"></span>onto, per effetto della crescita </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws4 gsb50\">del W<span class=\"_ _2\"></span>ealth Management con assets pari a Euro 10,3 miliar<span class=\"_ _2\"></span>di (superiore al target di 10 miliar<span class=\"_ _2\"></span>di </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1df gsb51\">di euro del piano industriale) e le commissioni legate ai pr<span class=\"_ _2\"></span>odotti assicurativi, che risentono </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15e gsb52\">positivamente degli accordi commer<span class=\"_ _2\"></span>ciali per la distribuzione di prodotti assicurativi, siglati nel </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wse5 gsb53\">corso dell\u2019anno di riferimento (per maggiori dettagli si rimanda alla precedente \u201c4. Eventi </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsb54\">societari di rilievo\u201d della presente r<span class=\"_ _2\"></span>elazione finanziaria).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsb55\">La voce per \u201caltre commissioni attive\u201d include principalmente:</div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsb56\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wscb\">commissioni per contratti di promozione d\u2019af<span class=\"_ _2\"></span>fari per 3.037 migliaia di euro (1.432 migliaia </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsb57\">di euro lo scorso anno); </div>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wscc\">canoni per il servizio di internet banking per 2.372 migliaia di euro (2.290 migliaia di eur<span class=\"_ _2\"></span>o </span>lo scorso anno); <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws57\">recuper<span class=\"_ _2\"></span>o spese sugli incassi delle rate di mutui per 1.836 migliaia di euro (1.785 migliaia </span>di euro lo scorso anno);  <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsa7\">commissioni per recuper<span class=\"_ _2\"></span>o delle spese di incasso delle rate mutui per 1.638 migliaia di euro </span>(1.378 migliaia di euro lo scorso anno); <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws1ff\">commissioni di messa a disposizioni fondi per 1.144 migliaia di euro (845 migliaia di eur<span class=\"_ _2\"></span>o </span>lo scorso anno); <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsa7\">commissioni di gestione titoli per 629 migliaia di euro (549 migliaia di eur<span class=\"_ _2\"></span>o lo scorso anno);</span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">commissioni per <span class=\"_ _2\"></span>la pr<span class=\"_ _2\"></span>oduzione di <span class=\"_ _2\"></span>certificazioni (ad <span class=\"_ _2\"></span>esempio; inter<span class=\"_ _2\"></span>essi e altri <span class=\"_ _2\"></span>servizi su <span class=\"_ _2\"></span>conti </span>correnti e depositi) per 386 migliaia di eur<span class=\"_ _2\"></span>o (333 migliaia di euro lo scorso anno).<span class=\"_ _567\"> </span><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gsb5c\">2.2 Commissioni passive: composizione<span class=\"_ _567\"> </span></div><div class=\"gsb5d\"><table class=\"s w4d7 h209\" id=\"_e7006f09-94cb-4517-81ef-3b2e8f2625a7\"><tr><td class=\"c n x304 y40f4 w4d8 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Servizi / V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td><td class=\"c n x14c9 y40f4 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x14ca y40f4 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y429a w4ae h1bd\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">a) Strumenti finanziari<span class=\"_ _567\"> </span></div></td><td class=\"c n x14cb y429a w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(467)<span class=\"_ _567\"> </span></div></td><td class=\"c n x14cc y429a w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(486)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y429b w4d9 h1bd\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">di cui: negoziazione di strumenti finanziari<span class=\"_ _567\"> </span></div></td><td class=\"c n x14cd y429b w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(467)<span class=\"_ _567\"> </span></div></td><td class=\"c n x14ce y429b w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(486)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3fbe w4da h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">di cui: collocamento di strumenti finanziari<span class=\"_ _567\"> </span></div></td><td class=\"c n x14cf y3fbe w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x14d0 y3fbe w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y429c w4b7 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: gestione di portafogli individuali<span class=\"_ _567\"> </span></div></td><td class=\"c n x14d1 y429c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x14d2 y429c w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y418f w4db h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Proprie<span class=\"_ _567\"> </span></div></td><td class=\"c n x14d3 y418f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x14d4 y418f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y40f6 w4dc h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Delegate a terzi<span class=\"_ _567\"> </span></div></td><td class=\"c n x14d3 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x14d4 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y429d w4bd h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Compensazione e regolamento<span class=\"_ _567\"> </span></div></td><td class=\"c n x1496 y429d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1497 y429d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y429e w35f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) Gestione di portafogli collettive<span class=\"_ _567\"> </span></div></td><td class=\"c n x14d5 y429e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x14d6 y429e w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fc1 w4db h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Proprie<span class=\"_ _567\"> </span></div></td><td class=\"c n x14d3 y3fc1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x14d4 y3fc1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3f0b w4dc h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Delegate a terzi<span class=\"_ _567\"> </span></div></td><td class=\"c n x14d3 y3f0b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x14d4 y3f0b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y429f w4dd h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">d) Custodia e amministrazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x14d7 y42a0 w433 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(1.602)<span class=\"_ _567\"> </span></div></td><td class=\"c n x14d8 y429f wad h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(1.460)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42a1 w4de h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">e) Servizi di incasso e pagamento<span class=\"_ _567\"> </span></div></td><td class=\"c n x14d9 y41e4 w224 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(2.523)<span class=\"_ _567\"> </span></div></td><td class=\"c n x14da y42a1 wad h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(2.330)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y42a2 w4df h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: carte di credito, carte di debito e altr<span class=\"_ _2\"></span>e carte di pagamento<span class=\"_ _567\"> </span></div></td><td class=\"c n x14db y41e5 w193 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(747)<span class=\"_ _567\"> </span></div></td><td class=\"c n xacd y42a2 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42a3 w4e0 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">f) Attivit\u00e0 di servicing per operazioni di cartolarizzazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x14dc y42a4 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x14bd y42a3 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42a5 w4e1 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">g) Impegni a ricevere fondi<span class=\"_ _567\"> </span></div></td><td class=\"c n x14dd y4138 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x14de y42a5 w179 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41ec w4e2 h1b3\"><div class=\"t m0 x2a1 h27 y3e50 ff10 fs16 fc0 sc0 ls0 ws0\">h) Garanzie finanziarie ricevute<span class=\"_ _567\"> </span></div></td><td class=\"c n x14df y41ed w224 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(1.255)<span class=\"_ _567\"> </span></div></td><td class=\"c n x14e0 y41ec wad h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(1.449)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y42a6 w4d0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: derivati su crediti<span class=\"_ _567\"> </span></div></td><td class=\"c n x14d1 y42a6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x14d2 y42a6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41fc w4e3 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">i) Offerta fuori sede di strumenti finanziari, pr<span class=\"_ _2\"></span>odotti e servizi<span class=\"_ _567\"> </span></div></td><td class=\"c n x14e1 y41fc wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(9.134)<span class=\"_ _567\"> </span></div></td><td class=\"c n x14e2 y41fc wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(6.803)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41e7 w4e4 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">j) Negoziazione di valute<span class=\"_ _567\"> </span></div></td><td class=\"c n x14e3 y41e7 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x14e4 y41e7 w16c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(3)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42a7 w2f1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">m) Altre commissioni passive<span class=\"_ _567\"> </span></div></td><td class=\"c n x14e5 y42a7 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(1.929)<span class=\"_ _567\"> </span></div></td><td class=\"c n x14e6 y42a7 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(1.810)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x14c7 y3de2 w18e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(16.910)<span class=\"_ _567\"> </span></div></td><td class=\"c n x14e7 y3de2 w18e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(14.341)<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsb5f\">Alla <span class=\"_ _8\"></span>voce <span class=\"_ _8\"></span>\u201cof<span class=\"_ _2\"></span>ferta <span class=\"_ _8\"></span>fuori <span class=\"_ _8\"></span>sede <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>strumenti <span class=\"_ _b\"></span>finanziari, <span class=\"_ _8\"></span>prodotti <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>servizi <span class=\"_ _b\"></span>resi\u201d <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>esposto <span class=\"_ _8\"></span>il <span class=\"_ _b\"></span>saldo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsb60\">delle commissioni <span class=\"_ _b\"></span>passive <span class=\"_ _b\"></span>relative <span class=\"_ _b\"></span>ad oneri <span class=\"_ _b\"></span>connessi <span class=\"_ _b\"></span>alla <span class=\"_ _b\"></span>rete dei <span class=\"_ _b\"></span>promotori <span class=\"_ _b\"></span>finanziari <span class=\"_ _b\"></span>e agenti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsb61\">in attivit\u00e0 finanziaria.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsb62\">La voce \u201cAltre commissioni passive\u201d include:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsb63\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">commissioni <span class=\"_ _b\"></span>riconosciute <span class=\"_ _b\"></span>ai <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>omotori <span class=\"_ _8\"></span>finanziari per <span class=\"_ _8\"></span>servizi <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>mediazione <span class=\"_ _b\"></span>erogati <span class=\"_ _b\"></span>tramite<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsb64\">canali digitali <span class=\"_ _b\"></span>finalizzati <span class=\"_ _b\"></span>all\u2019erogazione di <span class=\"_ _b\"></span>mutui <span class=\"_ _b\"></span>alla <span class=\"_ _b\"></span>clientela <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>684 migliaia <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>euro (220<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsb65\">migliaia di euro lo scorso anno),<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsb66\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsac\">commissioni riconosciute per servizi \u201ccash letter\u201d per 570 migliaia di euro (553 migliaia di<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wsac\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsb67\">euro lo scorso anno),<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsb68\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws93\">commissioni riconosciute a banche estere per la gestione di conti in divisa per 253 migliaia<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws93\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsb69\">di euro (269 migliaia di eur<span class=\"_ _2\"></span>o lo scorso anno),<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsb6a\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws159\">servicing fee per la gestione del portafoglio polizze ex Eurovita per 241 migliaia di eur<span class=\"_ _2\"></span>o<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws159\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsb6b\">(231 migliaia di euro lo scorso anno).<span class=\"_ _567\"> </span></div>Sezione 3 <span class=\"ff9\">- Dividendi e pr<span class=\"_ _2\"></span>oventi simili - voce 70<span class=\"_ _567\"> </span></span>3.1 Dividendi e proventi simili: composizione<span class=\"_ _567\"> </span>La <span class=\"_ _b\"></span>tabel<span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>evidenzia <span class=\"_ _8\"></span>dividendi <span class=\"_ _8\"></span>su <span class=\"_ _b\"></span>partecipazioni <span class=\"_ _8\"></span>classificate <span class=\"_ _8\"></span>tra <span class=\"_ _b\"></span>le <span class=\"_ _8\"></span>\u201cAttivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _b\"></span>valutate<span class=\"_ _567\"> </span>al fair value con impatto sulla redditivit\u00e0 complessiva\u201d e i dividendi r<span class=\"_ _2\"></span>elativi a titoli di capitale<span class=\"_ _567\"> </span>classificati fra le \u201cAttivit\u00e0 finanziarie detenute per la negoziazione\u201d.<span class=\"_ _567\"> </span><table class=\"s w4e5 h20a\" id=\"_3354f80d-1cb8-426f-94c4-c139f8fca71d\"><tr><td class=\"c n x304 y42a8 w4e6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci/Proventi<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x14e8 y42a8 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x14e9 y42a8 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x14ea y42a9 w4e7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Dividendi<span class=\"_ _567\"> </span></div></td><td class=\"c n x14eb y42a9 w4e8 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Proventi simili<span class=\"_ _567\"> </span></div></td><td class=\"c n x14ec y42a9 w4e7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Dividendi<span class=\"_ _567\"> </span></div></td><td class=\"c n x14ed y42a9 w4e8 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Proventi simili<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42aa w4e9 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">A. Attivit\u00e0 finanziarie di negoziazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x14ee y42aa wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">155<span class=\"_ _567\"> </span></div></td><td class=\"c n x14ef y42aa w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x14f0 y42aa wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">200<span class=\"_ _567\"> </span></div></td><td class=\"c n x14f1 y42aa w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h2c y42ab ff10 fs16 fc0 sc0 ls0 ws0\">B. Altre attivit\u00e0 finanziarie </td><td class=\"c n x14f2 y42ac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x14f3 y42ac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x14f4 y42ac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x14f5 y42ac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h28 y42ad ff9 fs16 fc0 sc0 ls0 ws0\">obbligatoriamente valutate al fair value<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x8e1 h2c y42ae ff10 fs16 fc0 sc0 ls0 ws0\">C. Attivit\u00e0 finanziarie valutate al fair value </td><td class=\"c n x14f6 y42af wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">536<span class=\"_ _567\"> </span></div></td><td class=\"c n x14f7 y42af w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x14f8 y42af wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">552<span class=\"_ _567\"> </span></div></td><td class=\"c n x14f9 y42af w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h28 y42b0 ff9 fs16 fc0 sc0 ls0 ws0\">con impatto sulla redditivit\u00e0 complessiva<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y427b w4ea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">D. Partecipazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x14fa y427b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x14fb y427b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x14fc y427b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x14fd y427b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w1e1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x14fe y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">691<span class=\"_ _567\"> </span></div></td><td class=\"c n x14ff y3de2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1500 y3de2 w4eb h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">752<span class=\"_ _156\"> </span>-<span class=\"_ _567\"> </span></div></td><td></td></tr></table>Sezione 6<span class=\"ff9\"> - Utili (per<span class=\"_ _2\"></span>dite) da cessione/riacquisto - voce 100<span class=\"_ _567\"> </span></span>6.1 Utili (Perdite) da cessione/riacquisto: composizione<span class=\"_ _567\"> </span><table class=\"s w4fa h20b\" id=\"_38b176de-4412-4f40-a51a-6506511acfa9\"><tr><td></td><td></td><td class=\"c n x156a y42b4 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x156b y42b4 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"t m0 x547 h27 y42b5 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci / Componenti reddituali<span class=\"_ _567\"> </span></td><td class=\"c n x156c y42b6 w4fb h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Utili<span class=\"_ _567\"> </span></div></td><td class=\"c n x156d y42b6 w4fc h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Perdite<span class=\"_ _567\"> </span></div></td><td class=\"c n x156e y42b6 w4fd h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Risultato netto<span class=\"_ _567\"> </span></div></td><td class=\"c n x156f y42b6 w4fb h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Utili<span class=\"_ _567\"> </span></div></td><td class=\"c n x1570 y42b6 w4fe h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Perdite<span class=\"_ _567\"> </span></div></td><td class=\"c n x1571 y42b6 w4ff h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Risultato netto<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h2c y42b7 ffb fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziarie<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y42b8 w273 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finanziarie valutate al costo ammortizzato<span class=\"_ _567\"> </span></div></td><td class=\"c n x1572 y42b8 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12.433<span class=\"_ _567\"> </span></div></td><td class=\"c n x1573 y42b8 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(7.004)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1574 y42b8 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.429<span class=\"_ _567\"> </span></div></td><td class=\"c n x1575 y42b8 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12.922<span class=\"_ _567\"> </span></div></td><td class=\"c n x1576 y42b8 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(11.115)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1577 y42b8 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.807<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1578 y4259 w500 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 Crediti verso banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x1579 y4259 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">364<span class=\"_ _567\"> </span></div></td><td class=\"c n x157a y4259 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x157b y4259 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">364<span class=\"_ _567\"> </span></div></td><td class=\"c n x157c y4259 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.905<span class=\"_ _567\"> </span></div></td><td class=\"c n x157d y4259 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x157e y4259 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.905<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1578 y42b9 w501 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.2 Crediti verso clientela<span class=\"_ _567\"> </span></div></td><td class=\"c n x157f y42b9 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12.069<span class=\"_ _567\"> </span></div></td><td class=\"c n x1580 y42b9 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(7.004)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1581 y42b9 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.065<span class=\"_ _567\"> </span></div></td><td class=\"c n x1582 y42b9 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10.017<span class=\"_ _567\"> </span></div></td><td class=\"c n x1583 y42b9 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(11.115)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1584 y42b9 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.098)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h2c y42ba ff10 fs16 fc0 sc0 ls0 ws0\">2. Attivit\u00e0 finanziarie valutate al fair value con impatto sulla redditivit\u00e0 </td><td class=\"c n x1585 y42bb w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.036<span class=\"_ _567\"> </span></div></td><td class=\"c n x1586 y42bb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1587 y42bb wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.036<span class=\"_ _567\"> </span></div></td><td class=\"c n x1588 y42bb wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.205<span class=\"_ _567\"> </span></div></td><td class=\"c n x1589 y42bb w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(455)<span class=\"_ _567\"> </span></div></td><td class=\"c n x158a y42bb wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.750<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y42bc ff9 fs16 fc0 sc0 ls0 ws0\">complessiva<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1578 y42bd w502 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x158b y42bd w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.036<span class=\"_ _567\"> </span></div></td><td class=\"c n x158c y42bd w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x158d y42bd wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.036<span class=\"_ _567\"> </span></div></td><td class=\"c n x158e y42bd wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.205<span class=\"_ _567\"> </span></div></td><td class=\"c n x158f y42bd w171 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(455)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1590 y42bd wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.750<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1578 y4061 w503 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.2 Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x1591 y4061 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1592 y4061 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1593 y4061 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1594 y4061 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1595 y4061 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xd82 y4061 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42be w312 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale attivit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x1596 y42be w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">17.469<span class=\"_ _567\"> </span></div></td><td class=\"c n x1597 y42be w19b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(7.004)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1598 y42be w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10.465<span class=\"_ _567\"> </span></div></td><td class=\"c n x1599 y42be w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">17.127<span class=\"_ _567\"> </span></div></td><td class=\"c n x159a y42be w1b6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(11.570)<span class=\"_ _567\"> </span></div></td><td class=\"c n x159b y42be w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.557<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42bf w504 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Passivit\u00e0 finanziarie valutate al costo ammortizzato<span class=\"_ _567\"> </span></div></td><td class=\"c n x159c y42bf w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x159d y42bf w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x159e y42bf w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x159f y42bf w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x15a0 y42bf w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7f0 y42bf w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42c0 w416 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Debiti verso banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x15a1 y42c0 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x15a2 y42c0 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x15a3 y42c0 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x15a4 y42c0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x15a5 y42c0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x73a y42c0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42c1 w417 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2. Debiti verso clientela<span class=\"_ _567\"> </span></div></td><td class=\"c n x15a6 y42c1 w178 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x15a7 y42c1 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x15a8 y42c1 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x15a9 y42c1 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x15aa y42c1 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x15ab y42c1 w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42c2 w505 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3. Titoli in circolazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x15ac y42c2 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">69<span class=\"_ _567\"> </span></div></td><td class=\"c n x15ad y42c2 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(28)<span class=\"_ _567\"> </span></div></td><td class=\"c n x15ae y42c2 w169 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">41<span class=\"_ _567\"> </span></div></td><td class=\"c n x15af y42c2 w16c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">86<span class=\"_ _567\"> </span></div></td><td class=\"c n x15b0 y42c2 w16c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(3)<span class=\"_ _567\"> </span></div></td><td class=\"c n x15b1 y42c2 w169 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">83<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w314 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale passivit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x15b2 y3de2 w19d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">69<span class=\"_ _567\"> </span></div></td><td class=\"c n x15b3 y3de2 w19e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(28)<span class=\"_ _567\"> </span></div></td><td class=\"c n x15b4 y3de2 w1be h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">41<span class=\"_ _567\"> </span></div></td><td class=\"c n x15b5 y3de2 w1be h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">86<span class=\"_ _567\"> </span></div></td><td class=\"c n x15b6 y3de2 w506 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(3)<span class=\"_ _567\"> </span></div></td><td class=\"c n x15b7 y3de2 w1be h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">83<span class=\"_ _567\"> </span></div></td></tr></table>Alla <span class=\"_ _7d\"></span>presente <span class=\"_ _3\"></span>voce <span class=\"_ _7d\"></span>\u00e8 <span class=\"_ _3\"></span>riportato <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>risultato <span class=\"_ _3\"></span>economico <span class=\"_ _3\"></span>derivante <span class=\"_ _7d\"></span>dalla <span class=\"_ _3\"></span>cessione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>finanziarie<span class=\"_ _567\"> </span>non <span class=\"_ _8\"></span>comprese <span class=\"_ _8\"></span>tra <span class=\"_ _8\"></span>quelle <span class=\"_ _8\"></span>detenute <span class=\"_ _1d\"></span>per <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>negoziazione <span class=\"_ _1d\"></span>e <span class=\"_ _8\"></span>tra <span class=\"_ _8\"></span>quelle <span class=\"_ _1d\"></span>valutate <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>fair <span class=\"_ _1d\"></span>value <span class=\"_ _8\"></span>con<span class=\"_ _567\"> </span>variazioni a conto economico, e, inoltre, il risultato derivante dal riacquisto di pr<span class=\"_ _2\"></span>opri titoli.<span class=\"_ _567\"> </span>Alla voce \u201c1.2 Crediti verso clientela\u201d sono altres\u00ec riportati i risultati derivanti dalla cessione di<span class=\"_ _567\"> </span>crediti deteriorati.<span class=\"_ _567\"> </span><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsb75\">Alla voce <span class=\"_ _2\"></span>\u201c2. Attivit\u00e0 finanziarie <span class=\"_ _2\"></span>valutate al fair <span class=\"_ _2\"></span>value con <span class=\"_ _2\"></span>impatto sulla r<span class=\"_ _2\"></span>edditivit\u00e0 complessiva\u201d </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws85 gsb76\">\u00e8 rappresentato l\u2019ef<span class=\"_ _2\"></span>fetto economico delle vendite dell\u2019esercizio, comprensivo del rilascio delle </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsb77\">relative riserve da valutazione al lor<span class=\"_ _2\"></span>do dell\u2019effetto fiscale. </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsb78\">Con <span class=\"_ _3\"></span>riferimento <span class=\"_ _a\"></span>alle <span class=\"_ _a\"></span>passivit\u00e0 <span class=\"_ _3\"></span>finanziarie, <span class=\"_ _a\"></span>alla <span class=\"_ _a\"></span>voce <span class=\"_ _3\"></span>\u201c3. <span class=\"_ _a\"></span>Titoli <span class=\"_ _a\"></span>in <span class=\"_ _3\"></span>circolazione\u201d <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _a\"></span>riportato <span class=\"_ _a\"></span>il <span class=\"_ _3\"></span>risultato </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsb79\">degli utili/perdite derivanti dal riacquisto di pr<span class=\"_ _2\"></span>opri prestiti obbligazionari.<span class=\"_ _567\"> </span></div>Sezione 7 <span class=\"ff10\">- Risultato delle attivit\u00e0 e passivit\u00e0 finanziarie<span class=\"_ _567\"> </span></span>valutate al fair value con impatto a conto economico - voce<span class=\"_ _567\"> </span>110<span class=\"_ _567\"> </span>7.2 <span class=\"_ _24\"> </span>V<span class=\"_ _2\"></span>ariazione <span class=\"_ _24\"> </span>netta <span class=\"_ _1\"> </span>di <span class=\"_ _24\"> </span>valore <span class=\"_ _24\"> </span>delle <span class=\"_ _24\"> </span>altre <span class=\"_ _24\"> </span>attivit\u00e0 <span class=\"_ _24\"> </span>e <span class=\"_ _1\"> </span>passivit\u00e0 <span class=\"_ _24\"> </span>finanziarie <span class=\"_ _1\"> </span>valutate <span class=\"_ _24\"> </span>al <span class=\"_ _24\"> </span>fair<span class=\"_ _567\"> </span>value <span class=\"_ _30\"> </span>con <span class=\"_ _77\"> </span>impatto <span class=\"_ _30\"> </span>a <span class=\"_ _77\"> </span>conto <span class=\"_ _30\"> </span>economico: <span class=\"_ _77\"> </span>composizione <span class=\"_ _30\"> </span>delle <span class=\"_ _77\"> </span>altr<span class=\"_ _2\"></span>e <span class=\"_ _77\"> </span>attivit\u00e0 <span class=\"_ _30\"> </span>finanziarie<span class=\"_ _567\"> </span>obbligatoriamente valutate al fair value<span class=\"_ _567\"> </span>La voce <span class=\"_ _2\"></span>\u00e8 composta <span class=\"_ _2\"></span>dal risultato degli <span class=\"_ _2\"></span>strumenti finanziari <span class=\"_ _2\"></span>che sono obbligatoriamente <span class=\"_ _2\"></span>valutati<span class=\"_ _567\"> </span>al fair value con impatto a conto economico, ancorch\u00e9 non detenuti per la negoziazione, per<span class=\"_ _567\"> </span>effetto del mancato superamento del test SPPI (Solely payments of principal and inter<span class=\"_ _2\"></span>ests)<span class=\"_ _567\"> </span>previsto <span class=\"_ _a\"></span>dal <span class=\"_ _a\"></span>principio <span class=\"_ _2\"></span>principio <span class=\"_ _a\"></span>IFRS9 <span class=\"_ _2\"></span>Strumenti <span class=\"_ _a\"></span>finanziari. <span class=\"_ _2\"></span>La <span class=\"_ _a\"></span>voce <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _a\"></span>prevalentemente <span class=\"_ _a\"></span>composta<span class=\"_ _567\"> </span>da OICR che per loro natura non hanno delle caratteristiche compatibili con il superamento<span class=\"_ _567\"> </span>del test.<span class=\"_ _567\"> </span><table class=\"s w507 h20c\" id=\"_7646afdf-c800-4ae0-a3dd-5fff0dc1b823\"><tr><td class=\"c n x304 y42c3 w4ed h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Operazioni / Componenti reddituali<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x15b8 y42c3 w508 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Plusvalenze (A)<span class=\"_ _567\"> </span></div></td><td class=\"c n x15b9 y42c3 w509 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Utili da realizzo (B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x15ba y42c3 w50a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Minusvalenze (C)<span class=\"_ _567\"> </span></div></td><td class=\"c n x15bb y42c3 w50b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Perdite da r<span class=\"_ _2\"></span>ealizzo (D)<span class=\"_ _567\"> </span></div></td><td class=\"c n x15bc y42c3 w4fd h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Risultato netto<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x1508 h27 y42c4 ff6 fs16 fc0 sc0 ls0 ws0\">[(A+B)-(C+D)]<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y4118 w50c h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">1. <span class=\"_ _2\"></span>Attivit\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x15bd y4118 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.001<span class=\"_ _567\"> </span></div></td><td class=\"c n x15be y4118 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">364<span class=\"_ _567\"> </span></div></td><td class=\"c n x15bf y4118 w224 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(9.859)<span class=\"_ _567\"> </span></div></td><td class=\"c n x15c0 y4118 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x15c1 y4118 w433 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(1.494)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1578 y4119 w502 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 Titoli di debito<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x15c2 y4119 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">156<span class=\"_ _567\"> </span></div></td><td class=\"c n x15c3 y4119 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x15c4 y4119 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x15c5 y4119 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x15c6 y4119 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">156<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1578 y3f9b w50d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.2 Titoli di capitale<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x15c7 y3f9b w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x15c8 y3f9b w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x15c9 y3f9b w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(659)<span class=\"_ _567\"> </span></div></td><td class=\"c n x15ca y3f9b w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x15cb y3f9b w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(659)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1578 y41a1 w50e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.3<span class=\"_ _567\"> </span></div></td><td class=\"c n x15cc y41a1 w50f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Quote di O.I.C.R.<span class=\"_ _567\"> </span></div></td><td class=\"c n x15cd y41a1 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.845<span class=\"_ _567\"> </span></div></td><td class=\"c n x15ce y41a1 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">364<span class=\"_ _567\"> </span></div></td><td class=\"c n x15cf y41a1 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(9.200)<span class=\"_ _567\"> </span></div></td><td class=\"c n x15d0 y41a1 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x15d1 y41a1 w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(991)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1578 y411c w50e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.4<span class=\"_ _567\"> </span></div></td><td class=\"c n x15cc y411c w510 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b2 y411c w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x15d2 y411c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x15d3 y411c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x15d4 y411c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x15d5 y411c w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42c5 w511 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">2. <span class=\"_ _2\"></span>Attivit\u00e0 finanziarie: differenze di cambio<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x15d6 y42c5 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x15d7 y42c5 w3f2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x15d8 y42c5 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x15d9 y42c5 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x15da y42c5 w512 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(1)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1566 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.001<span class=\"_ _567\"> </span></div></td><td class=\"c n x15db y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">364<span class=\"_ _567\"> </span></div></td><td class=\"c n x15dc y3de2 w433 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(9.859)<span class=\"_ _567\"> </span></div></td><td class=\"c n x15dd y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x15de y3de2 w224 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(1.495<span class=\"_ _567\"> </span>)<span class=\"_ _567\"> </span></div></td></tr></table>16.2 Altri proventi di gestione: composizione<span class=\"_ _567\"> </span>La voce \u201cRecupero di imposte da terzi\u201d include principalmente i r<span class=\"_ _2\"></span>ecuperi relativi a imposta di<span class=\"_ _567\"> </span>bollo su conti correnti, conti depositi e altri investimenti della clientela per complessivi 37.632<span class=\"_ _567\"> </span>migliaia di euro (ex 34.793 migliaia di eur<span class=\"_ _2\"></span>o) e i recuperi dell\u2019imposta sostitutiva per 3.296<span class=\"_ _567\"> </span>migliaia di euro (ex 2.079 migliaia di eur<span class=\"_ _2\"></span>o).<span class=\"_ _567\"> </span>Alla voce \u201cRecupero spese su conti corr<span class=\"_ _2\"></span>enti e depositi\u201d sono compresi i recuperi per<span class=\"_ _567\"> </span>commissioni d\u2019istruttoria veloce per 610 migliaia di euro (ex 760 migliaia di eur<span class=\"_ _2\"></span>o) e altri recuperi<span class=\"_ _567\"> </span>per comunicazioni diverse alla clientela per 526 migliaia di euro (ex 554 migliaia di eur<span class=\"_ _2\"></span>o).<span class=\"_ _567\"> </span>La voce \u201cAltri recuperi di spese\u201d compr<span class=\"_ _2\"></span>ende principalmente recuperi di spese (es. spese<span class=\"_ _567\"> </span>d\u2019istruttoria finanziamenti, spese legali, gestione <span class=\"_ _2\"></span>mandati SEDA) per 2.876 migliaia di eur<span class=\"_ _2\"></span>o (ex<span class=\"_ _567\"> </span>2.197 migliaia di euro) e r<span class=\"_ _2\"></span>ecupero spese diverse su pratiche leasing per 339 migliaia di euro (ex<span class=\"_ _567\"> </span>410 migliaia di euro).<span class=\"_ _567\"> </span>La voce \u201cAltri\u201d relativa al periodo di confr<span class=\"_ _2\"></span>onto accoglie la rilevazione del badwill lordo per<span class=\"_ _567\"> </span>3,7 milioni di euro a seguito del completamento del pr<span class=\"_ _2\"></span>ocesso di Purchase Price Allocation<span class=\"_ _567\"> </span>(PP<span class=\"_ _a\"></span>A) <span class=\"_ _1\"> </span>definitivo <span class=\"_ _24\"> </span>connesso <span class=\"_ _1\"> </span>dall\u2019acquisizione <span class=\"_ _1\"> </span>del <span class=\"_ _1\"> </span>ramo <span class=\"_ _1\"> </span>d\u2019azienda <span class=\"_ _24\"> </span>del <span class=\"_ _1\"> </span>Gruppo <span class=\"_ _1\"> </span>BPPB <span class=\"_ _1\"> </span>nella <span class=\"_ _24\"> </span>c.d.<span class=\"_ _567\"> </span>\u201cOperazione <span class=\"_ _a\"></span>Mercadante\u201d <span class=\"_ _2\"></span>finalizzata <span class=\"_ _2\"></span>a <span class=\"_ _a\"></span>dicembre <span class=\"_ _2\"></span>2024. <span class=\"_ _a\"></span>Come <span class=\"_ _2\"></span>previsto <span class=\"_ _2\"></span>dall\u2019IFRS <span class=\"_ _a\"></span>3, <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>ha<span class=\"_ _567\"> </span>rilevato <span class=\"_ _7d\"></span>le <span class=\"_ _7d\"></span>rettifiche <span class=\"_ _4\"></span>degli <span class=\"_ _7d\"></span>importi <span class=\"_ _7d\"></span>provvisori <span class=\"_ _7d\"></span>iscritti <span class=\"_ _7d\"></span>come <span class=\"_ _7d\"></span>se <span class=\"_ _4\"></span>la <span class=\"_ _7d\"></span>contabilizzazione <span class=\"_ _7d\"></span>dell\u2019aggregazione<span class=\"_ _567\"> </span>aziendale <span class=\"_ _2\"></span>fosse <span class=\"_ _2\"></span>stata <span class=\"_ _2\"></span>completata <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>acquisizione <span class=\"_ _2\"></span>e ha <span class=\"_ _a\"></span>quindi <span class=\"_ _2\"></span>proceduto <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>modificare <span class=\"_ _a\"></span>le<span class=\"_ _567\"> </span>informazioni comparative per l\u2019esercizio 2024. (cfr<span class=\"_ _3\"></span>. nota esplicativa \u201cComparabilit\u00e0 degli schemi<span class=\"_ _567\"> </span>del bilancio\u201d riportata nella Parte generale delle Politiche contabili).<span class=\"_ _567\"> </span><table class=\"s w579 h20c\" id=\"_5368af7a-4753-4772-a3ae-3845f42fdc81\"><tr><td></td><td class=\"c n x108a y42c3 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x172b y42c3 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x174e h27 y42c4 ff6 fs16 fc0 sc0 ls0 ws0\">Riesposto<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y430b w57a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Recupero di imposte da terzi<span class=\"_ _567\"> </span></div></td><td class=\"c n x174f y430b wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">40.928<span class=\"_ _567\"> </span></div></td><td class=\"c n x1750 y430b wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">37.097<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y430c w57b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Recupero spese su conti corr<span class=\"_ _2\"></span>enti e depositi<span class=\"_ _567\"> </span></div></td><td class=\"c n x1751 y430c w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.527<span class=\"_ _567\"> </span></div></td><td class=\"c n x1752 y430c w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.677<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f9b w409 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Fitti e canoni attivi<span class=\"_ _567\"> </span></div></td><td class=\"c n x1753 y3f9b w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">76<span class=\"_ _567\"> </span></div></td><td class=\"c n x1754 y3f9b w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">99<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41a1 w57c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Altri recuperi di spesa<span class=\"_ _567\"> </span></div></td><td class=\"c n x1755 y41a1 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.297<span class=\"_ _567\"> </span></div></td><td class=\"c n x1756 y41a1 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.682<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y411c w57d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Utili da realizzo beni materiali<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1757 y411c w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y427b w2e4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x1758 y427b wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.224<span class=\"_ _567\"> </span></div></td><td class=\"c n x1759 y427b wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">11.945<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x175a y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">48.052<span class=\"_ _567\"> </span></div></td><td class=\"c n x175b y3de2 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">53.501</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-762": {
   "value": "Sezione 1 <span class=\"ff9\">- Inter<span class=\"_ _2\"></span>essi - voci 10 e 20<span class=\"_ _567\"> </span></span>1.1 Interessi attivi e pr<span class=\"_ _2\"></span>oventi assimilati: composizione<span class=\"_ _567\"> </span><table class=\"s w487 h201\" id=\"_fcae6470-5db1-4289-879c-0767079ba9d2\"><tr><td class=\"c n x622 y425e w488 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci / Forme tecniche<span class=\"_ _567\"> </span></div></td><td class=\"c n x13e4 y425e w489 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x13e5 y425e w48a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x13e6 y425e w48b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Altre operazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x13e7 y425e wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x13e8 y425e wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4236 w48c h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finanziarie valutate al fair value con impatto a conto economico:<span class=\"_ _567\"> </span></div></td><td class=\"c n x13e9 y4236 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">214<span class=\"_ _567\"> </span></div></td><td class=\"c n x13ea y4236 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13eb y4236 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13ec y4236 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">214<span class=\"_ _567\"> </span></div></td><td class=\"c n x13ed y4236 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">254<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y412f w251 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">1.1 Attivit\u00e0 finanziarie detenute per la negoziazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x13ee y412f wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">208<span class=\"_ _567\"> </span></div></td><td class=\"c n x13ef y412f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13f0 y412f w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13f1 y412f wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">208<span class=\"_ _567\"> </span></div></td><td class=\"c n x13f2 y412f wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">218<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y425f w252 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">1.2 Attivit\u00e0 finanziarie designate al fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n x13f3 y425f w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13f4 y425f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13f5 y425f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13f6 y425f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13f7 y425f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y4132 w48d h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">1.3 Altre attivit\u00e0 finanziarie obbligatoriamente valutate al fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n x13f8 y4132 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6<span class=\"_ _567\"> </span></div></td><td class=\"c n x13f9 y4132 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13fa y4132 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13fb y4132 w222 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6<span class=\"_ _567\"> </span></div></td><td class=\"c n x13fc y4132 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">36<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4260 w48e h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">2. Attivit\u00e0 finanziarie valutate al fair value con impatto sulla redditivit\u00e0 complessiva<span class=\"_ _567\"> </span></div></td><td class=\"c n x13fd y4260 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">26.469<span class=\"_ _567\"> </span></div></td><td class=\"c n x13fe y4260 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13ff y4260 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1400 y4260 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">26.469<span class=\"_ _567\"> </span></div></td><td class=\"c n x1401 y4260 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">24.040<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4261 w48f h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">3. Attivit\u00e0 finanziarie valutate al costo ammortizzato:<span class=\"_ _567\"> </span></div></td><td class=\"c n x1402 y4261 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">78.411<span class=\"_ _567\"> </span></div></td><td class=\"c n x1403 y4261 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">440.931<span class=\"_ _567\"> </span></div></td><td class=\"c n x1404 y4261 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1405 y4261 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">519.342<span class=\"_ _567\"> </span></div></td><td class=\"c n x1406 y4261 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">591.997<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y41e6 w490 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.1 Crediti verso banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x1407 y41e6 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">23.261<span class=\"_ _567\"> </span></div></td><td class=\"c n x1408 y41e6 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">21.591<span class=\"_ _567\"> </span></div></td><td class=\"c n x1409 y41e6 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x140a y41e6 wcb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">44.852<span class=\"_ _567\"> </span></div></td><td class=\"c n x140b y41e6 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">78.765<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y4138 w491 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.2 Crediti verso clientela<span class=\"_ _567\"> </span></div></td><td class=\"c n x140c y4138 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">55.150<span class=\"_ _567\"> </span></div></td><td class=\"c n x140d y4138 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">419.340<span class=\"_ _567\"> </span></div></td><td class=\"c n x140e y4138 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x140f y4138 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">474.490<span class=\"_ _567\"> </span></div></td><td class=\"c n x1410 y4138 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">513.232<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4262 w492 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4. Derivati di copertura<span class=\"_ _567\"> </span></div></td><td class=\"c n x1411 y4262 w3f2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1412 y4262 w3f2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1413 y4262 w433 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(1.631)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1414 y4262 w224 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(1.631)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1415 y4262 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.851<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4263 w493 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5. Altre attivit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x1416 y4263 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1417 y4263 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1418 y4263 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">14.800<span class=\"_ _567\"> </span></div></td><td class=\"c n x1419 y4263 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">14.800<span class=\"_ _567\"> </span></div></td><td class=\"c n x141a y4263 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">20.015<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4264 w494 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">6. Passivit\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x141b y4264 w3f2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x141c y4264 w3f2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x141d y4264 w3f2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x141e y4264 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x141f y4264 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y413d w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1420 y413d w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">105.094<span class=\"_ _567\"> </span></div></td><td class=\"c n x1421 y413d w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">440.931<span class=\"_ _567\"> </span></div></td><td class=\"c n x1422 y413d w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.168<span class=\"_ _567\"> </span></div></td><td class=\"c n x1423 y413d w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">559.194<span class=\"_ _567\"> </span></div></td><td class=\"c n x1424 y413d w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">650.157<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y4006 w495 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">di cui: interessi attivi su attivit\u00e0 finanziarie impair<span class=\"_ _2\"></span>ed<span class=\"_ _567\"> </span></div></td><td class=\"c n x1425 y4006 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1426 y4006 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.830<span class=\"_ _567\"> </span></div></td><td class=\"c n x1427 y4006 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1428 y4006 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.830<span class=\"_ _567\"> </span></div></td><td class=\"c n x1429 y4006 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.285<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3de2 w496 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">di cui: interessi attivi su leasing finanziario<span class=\"_ _567\"> </span></div></td><td class=\"c n x142a y3de2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x142b y3de2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">6.536<span class=\"_ _567\"> </span></div></td><td class=\"c n x142c y3de2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x142d y3de2 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">6.536<span class=\"_ _567\"> </span></div></td><td class=\"c n x142e y3de2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">8.284<span class=\"_ _567\"> </span></div></td></tr></table>1.3 Interessi passivi e oneri assimilati: composizione<span class=\"_ _567\"> </span>Alla voce \u201c1.1 \u2013 Debiti verso banche centrali\u201d, nel periodo di riferimento, erano iscritti gli<span class=\"_ _567\"> </span>interessi passivi maturati su <span class=\"_ _b\"></span>finanziamenti TL<span class=\"_ _a\"></span>TRO III ottenuti <span class=\"_ _b\"></span>dall\u2019Eurosistema e rilevati al <span class=\"_ _b\"></span>tasso<span class=\"_ _567\"> </span>di interesse ef<span class=\"_ _2\"></span>fettivo secondo il criterio del costo ammortizzato.<span class=\"_ _567\"> </span>Banco Desio ha rimborsato nel corso del 2024 (alla data di naturale scadenza) le ultime tranches<span class=\"_ _567\"> </span>di TL<span class=\"_ _3\"></span>TRO.<span class=\"_ _567\"> </span>La variazione della voce \u201c1.2 \u2013 Debiti verso banche\u201d \u00e8 riconducibile a:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsc5\">Interessi passivi su PCT per 8.738 migliaia di eur<span class=\"_ _2\"></span>o (17.649 migliaia di euro lo scorso anno);<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsb\">Interessi passivi su mutui oggetto di cessione al veicolo di cartolarizzazione Desio SME per<span class=\"_ _567\"> </span></span>3.918 migliaia di euro (7.216 migliaia di eur<span class=\"_ _2\"></span>o lo scorso anno);<span class=\"_ _567\"> </span><table class=\"s w499 h203\" id=\"_46a77430-5ddb-42ee-be8d-5b422bd4b909\"><tr><td class=\"c n x304 y4266 w488 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci / Forme tecniche<span class=\"_ _567\"> </span></div></td><td class=\"c n x1433 y4266 w49a h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Debiti<span class=\"_ _567\"> </span></div></td><td class=\"c n x1434 y4266 w49b h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Titoli<span class=\"_ _567\"> </span></div></td><td class=\"c n x1435 y4266 w49c h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _567\"> </span></div></td><td class=\"c n x1436 y4266 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x1437 y4266 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x1438 h27 y4267 ff6 fs16 fc0 sc0 ls0 ws0\">Operazioni<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x8e1 h2c y4268 ffb fs16 fc0 sc0 ls0 ws0\">1. Passivit\u00e0 finanziarie valutate </td><td class=\"c n x1439 y4269 w1af h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">(129.484)<span class=\"_ _567\"> </span></div></td><td class=\"c n x143a y4269 w18e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">(81.666)<span class=\"_ _567\"> </span></div></td><td class=\"c n x143b y4269 w3f1 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x143c y4269 w1bb h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">(211.150)<span class=\"_ _567\"> </span></div></td><td class=\"c n x143d y4269 w1bb h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">(264.942)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h27 y426a ff6 fs16 fc0 sc0 ls0 ws0\">al costo ammortizzato<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x8e4 y426b w49d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 Debiti verso banche centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x143e y426b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x143f y426b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1440 y426b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1441 y426b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1442 y426b wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(26.083)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e4 y426c w49e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.2 Debiti verso banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x1443 y426c wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(20.344)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1444 y426c w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1445 y426c w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1446 y426c wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(20.344)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1447 y426c wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(30.666)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e4 y426d w49f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.3 Debiti verso clientela<span class=\"_ _567\"> </span></div></td><td class=\"c n x1448 y426d w198 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(109.140)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1449 y426d w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x144a y426d w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x144b y426d w198 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(109.140)<span class=\"_ _567\"> </span></div></td><td class=\"c n x144c y426d w198 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(148.175)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e4 y426e w4a0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.4 Titoli in circolazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x144d y426e w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x144e y426e wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(81.666)<span class=\"_ _567\"> </span></div></td><td class=\"c n x144f y426e w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1450 y426e wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(81.666)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1451 y426e wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(60.018)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y426f w4a1 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">2. Passivit\u00e0 finanziarie di negoziazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1452 y426f w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1453 y426f w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1454 y426f w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1455 y426f w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1456 y426f w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c x304 y4271 w4a2 h204\"><div class=\"t m0 x2a1 h2c y4270 ffb fs16 fc0 sc0 ls0 ws0\">3. Passivit\u00e0 finanziarie designate al fair<span class=\"_ _567\"> </span></div><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">value<span class=\"_ _567\"> </span></div></td><td class=\"c n x1457 y4272 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1458 y4272 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1459 y4272 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x145a y4272 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x145b y4272 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4273 w4a3 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4. Altre passivit\u00e0 e fondi<span class=\"_ _567\"> </span></div></td><td class=\"c n x145c y4273 w3f2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x145d y4273 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x145e y4273 w193 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(152)<span class=\"_ _567\"> </span></div></td><td class=\"c n x145f y4273 w19a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(152)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1460 y4273 w19a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(623)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4274 w4a4 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5. Derivati di copertura<span class=\"_ _567\"> </span></div></td><td class=\"c n x1461 y4274 w3f2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1462 y4274 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1463 y4274 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1464 y4274 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1465 y4274 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4275 w4a5 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">6. Attivit\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x1466 y4275 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1467 y4275 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1468 y4275 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1469 y4275 w19a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(432)<span class=\"_ _567\"> </span></div></td><td class=\"c n x146a y4275 w19a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(534)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4276 w1e1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x146b y4276 w1bb h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(129.484)<span class=\"_ _567\"> </span></div></td><td class=\"c n x146c y4276 w18e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(81.666)<span class=\"_ _567\"> </span></div></td><td class=\"c n x146d y4276 w193 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(152)<span class=\"_ _567\"> </span></div></td><td class=\"c n x146e y4276 w1bb h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(211.734)<span class=\"_ _567\"> </span></div></td><td class=\"c n x146f y4276 w1af h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(266.099)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xe66 h28 y4277 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: interessi passivi r<span class=\"_ _2\"></span>elativi </td><td class=\"c n x1470 y40c7 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.431)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1471 y40c7 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1472 y40c7 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1473 y40c7 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.431)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1474 y40c7 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.256)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xe66 h28 y4278 ff9 fs16 fc0 sc0 ls0 ws0\">ai debiti per leasing<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr></table><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs864\">Gli interessi <span class=\"_ _2\"></span>su \u201cAttivit\u00e0 finanziarie al costo ammortizzato\u201d sono esposti <span class=\"_ _2\"></span>al netto degli interessi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsab gs865\">di mora maturati e non incassati nel periodo di riferimento su attivit\u00e0 deteriorate, perch\u00e9 gli<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wscd gsb14\">stessi trovano evidenza in bilancio solo a incasso avvenuto. Complessivamente gli inter<span class=\"_ _2\"></span>essi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsb15\">della <span class=\"_ _b\"></span>specie <span class=\"_ _8\"></span>maturati <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>fine <span class=\"_ _8\"></span>anno <span class=\"_ _b\"></span>ammontano <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>2.365 <span class=\"_ _b\"></span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>euro <span class=\"_ _8\"></span>(3.152 <span class=\"_ _b\"></span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>euro<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsb16\">lo scorso anno).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws4f gsb17\">Per contro alla voce sono stati contabilizzati inter<span class=\"_ _2\"></span>essi di mora riferiti ad esercizi precedenti e<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws93 gsb18\">riscossi nell\u2019esercizio per complessive 241 migliaia di eur<span class=\"_ _2\"></span>o (367 migliaia di euro lo scorso anno).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsb19\">L<span class=\"_ _a\"></span>\u2019andamento <span class=\"_ _1d\"></span>della <span class=\"_ _1d\"></span>voce <span class=\"_ _1d\"></span>\u201c3. <span class=\"_ _1d\"></span>Attivit\u00e0 <span class=\"_ _1d\"></span>finanziarie <span class=\"_ _1d\"></span>valutate <span class=\"_ _1d\"></span>al <span class=\"_ _24\"></span>costo <span class=\"_ _8\"></span>ammortizzato\u201d <span class=\"_ _24\"></span>risente <span class=\"_ _8\"></span>delle<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws9 gsb1a\">dinamiche dei tassi di mercato. Il saldo della voce \u201c3.2 Cr<span class=\"_ _2\"></span>editi verso clientela\u201d include il rilascio<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsb1b\">della componente Time value del<span class=\"_ _b\"></span>le attivit\u00e0 finanziarie deteriorate pari <span class=\"_ _b\"></span>a 3.717 migliaia di <span class=\"_ _b\"></span>euro<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsb1c\">(5.017 <span class=\"_ _24\"> </span>migliaia <span class=\"_ _1\"> </span>di <span class=\"_ _24\"> </span>euro <span class=\"_ _24\"> </span>lo <span class=\"_ _1\"> </span>scorso <span class=\"_ _24\"> </span>anno) <span class=\"_ _1\"> </span>e <span class=\"_ _24\"> </span>le <span class=\"_ _1\"> </span>rettifiche <span class=\"_ _24\"></span>di <span class=\"_ _24\"> </span>valore <span class=\"_ _24\"> </span>su <span class=\"_ _1\"> </span>interessi <span class=\"_ _24\"></span>relativi <span class=\"_ _1d\"></span>a <span class=\"_ _1\"> </span>crediti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsb1d\">deteriorati negative per circa 1.517 migliaia di eur<span class=\"_ _2\"></span>o (1.187 migliaia di euro lo scorso anno).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws131 gsb1e\">La voce \u201c5. Altre attivit\u00e0\u201d compr<span class=\"_ _2\"></span>ende i ricavi relativi a crediti d\u2019imposta Eco e Sismabonus iscritti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws85 gsb1f\">dal Banco a seguito della cessione da parte della clientela la cui remunerazione \u00e8 rilevata negli<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsb20\">interessi attivi lungo l\u2019ar<span class=\"_ _2\"></span>co temporale di recupero dei cr<span class=\"_ _2\"></span>editi stessi.<span class=\"_ _567\"> </span></div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gsb21\">1.2 Interessi attivi e pr<span class=\"_ _2\"></span>oventi assimilati: altre informazioni<span class=\"_ _567\"> </span></div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gsb22\">1.2.1 Interessi attivi su attivit\u00e0 finanziarie in valuta<span class=\"_ _567\"> </span></div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gsb23\">1.2.2 Interessi attivi su operazioni di leasing finanziario<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws146 gs87a\">Il totale degli interessi attivi rilevati come pr<span class=\"_ _2\"></span>oventi dell\u2019esercizio, ricompresi nella voce \u201cCr<span class=\"_ _2\"></span>editi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs87b\">verso <span class=\"_ _8\"></span>clientela <span class=\"_ _1d\"></span>\u2013 <span class=\"_ _8\"></span>finanziamenti\u201d, <span class=\"_ _1d\"></span>ammontano <span class=\"_ _1d\"></span>a <span class=\"_ _8\"></span>6.549 <span class=\"_ _1d\"></span>migliaia <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>(8.272 <span class=\"_ _1d\"></span>migliaia <span class=\"_ _8\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>euro<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs87c\">lo scorso anno); <span class=\"_ _b\"></span>tra questi 6.512 <span class=\"_ _b\"></span>migliaia di <span class=\"_ _b\"></span>euro si riferiscono a contratti <span class=\"_ _b\"></span>indicizzati, di <span class=\"_ _b\"></span>cui 170<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsa1 gs87d\">migliaia di euro su contratti con r<span class=\"_ _2\"></span>etrolocazione (nel 2024 rispettivamente 8.068 migliaia di euro<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs87e\">su contratti indicizzati, di cui 256 migliaia di euro su contratti con retr<span class=\"_ _2\"></span>olocazione).<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs880\">Gli utili <span class=\"_ _2\"></span>finanziari di competenza <span class=\"_ _2\"></span>degli esercizi <span class=\"_ _2\"></span>successivi ammontano a <span class=\"_ _2\"></span>12.654 migliaia <span class=\"_ _2\"></span>di euro,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs881\">di cui 464 migliaia di euro su contratti con r<span class=\"_ _2\"></span>etrolocazione.<span class=\"_ _567\"> </span></div><div class=\"gsb24\"><table class=\"s w497 h202\" id=\"_29ad412d-8c32-4ac3-b27b-afe936bbbc71\"><tr><td class=\"c n x304 y4265 w20d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci<span class=\"_ _567\"> </span></div></td><td class=\"c n x142f y4265 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x1430 y4265 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w498 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Interessi attivi su attivit\u00e0 finanziarie in valuta<span class=\"_ _567\"> </span></div></td><td class=\"c n x1431 y3de2 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.874<span class=\"_ _567\"> </span></div></td><td class=\"c n x1432 y3de2 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.432<span class=\"_ _567\"> </span></div></td></tr></table></div>1.4 Interessi passivi e oneri assimilati: altr<span class=\"_ _2\"></span>e infor<span class=\"_ _b\"></span>mazioni<span class=\"_ _567\"> </span>1.4.1 Interessi passivi su passivit\u00e0 in valuta<span class=\"_ _567\"> </span>1.5 Differ<span class=\"_ _2\"></span>enziali relativi alle operazioni di copertura<span class=\"_ _567\"> </span><table class=\"s w4a6 h205\" id=\"_0a5e1958-35ba-4e71-8595-88e4a448abb5\"><tr><td class=\"c n x304 y4279 w163 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci<span class=\"_ _567\"> </span></div></td><td class=\"c n x1476 y4279 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x1477 y4279 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w4a7 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">Interessi passivi su passivit\u00e0 finanziarie in valuta<span class=\"_ _567\"> </span></div></td><td class=\"c n x1478 y3de2 w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(980)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1479 y3de2 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.157)<span class=\"_ _567\"> </span></div></td></tr></table><table class=\"s w4a8 h206\" id=\"_741f147c-7374-4380-b9d3-09da7a6d479d\"><tr><td class=\"c n x304 y411b w163 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci<span class=\"_ _567\"> </span></div></td><td class=\"c n x1476 y411b wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x1430 y411b wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y427a w4a9 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A. Differ<span class=\"_ _2\"></span>enziali positivi relativi a operazioni di copertura<span class=\"_ _567\"> </span></div></td><td class=\"c n x147a y427a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x147b y427a wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">13.851<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y427b w4aa h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B. Differ<span class=\"_ _2\"></span>enziali negativi relativi a operazioni di copertura<span class=\"_ _567\"> </span></div></td><td class=\"c n x147c y427b wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.631)<span class=\"_ _567\"> </span></div></td><td class=\"c n x147d y427b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w4ab h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">C. Saldo (A-B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x147e y3de2 w224 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(1.631)<span class=\"_ _567\"> </span></div></td><td class=\"c n x147f y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.851<span class=\"_ _567\"> </span></div></td></tr></table>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsf3\">Interessi Inter<span class=\"_ _2\"></span>essi passivi su mutui oggetto di cessione al veicolo di cartolarizzazione Desio<span class=\"_ _567\"> </span></span>SME per 3.918 migliaia di euro (7.216 migliaia di eur<span class=\"_ _2\"></span>o lo scorso anno);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws1ff\">interessi r<span class=\"_ _2\"></span>elativi alle Notes correlate all\u2019operazione di cartolarizzazione Copped\u00e8 e Fauno<span class=\"_ _567\"> </span></span>aventi come originator la controllata Fides S.p.A. per 7.219 migliaia di eur<span class=\"_ _2\"></span>o (4.802 migliaia<span class=\"_ _567\"> </span>di euro lo scorso anno). La variazione della voce \u201c1.3 \u2013 Debiti verso clientela\u201d \u00e8 riconducibile principalmente a:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsc8\">interessi passivi su conti corr<span class=\"_ _2\"></span>enti per 34.815 migliaia di euro (62.000 migliaia di euro lo<span class=\"_ _567\"> </span></span>scorso esercizio);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws1f6\">interessi passivi sui PCT con contr<span class=\"_ _2\"></span>oparte Cassa Compensazione e Garanzia per 15.840<span class=\"_ _567\"> </span></span>miglia di euro (34.325 migliaia di eur<span class=\"_ _2\"></span>o lo scorso esercizio);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws8b\">interessi passivi su time deposit per 18.913 migliaia di eur<span class=\"_ _2\"></span>o (24.614 migliaia di euro lo<span class=\"_ _567\"> </span></span>scorso esercizio);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsd8\">interessi passivi su mutui passivi con contr<span class=\"_ _2\"></span>oparte Cassa Depositi e Prestiti per 25.684<span class=\"_ _567\"> </span></span>migliaia di euro (20.847 migliaia di eur<span class=\"_ _2\"></span>o lo scorso esercizio).<span class=\"_ _567\"> </span>La voce accoglie inoltre gli inter<span class=\"_ _2\"></span>essi passivi verso i sottoscrittori dei titoli emessi dai veicoli<span class=\"_ _567\"> </span>Copped\u00e8, Fauno (avente come originator la controllata Fides S.p.A.) e Rainbow avente come<span class=\"_ _567\"> </span>originator la ex controllata Dynamica Retail ora incorporata in Fides S.p.A.) per un totale<span class=\"_ _567\"> </span>complessivo di 10.064 migliaia di euro.<span class=\"_ _567\"> </span>Nella <span class=\"_ _a\"></span>voce <span class=\"_ _2\"></span>\u201c6. <span class=\"_ _a\"></span>Attivit\u00e0 <span class=\"_ _2\"></span>finanziarie\u201d <span class=\"_ _a\"></span>nel <span class=\"_ _2\"></span>periodo <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>confronto <span class=\"_ _a\"></span>trovavano <span class=\"_ _a\"></span>accoglimento <span class=\"_ _a\"></span>gli <span class=\"_ _2\"></span>interessi<span class=\"_ _567\"> </span>passivi su titoli iscritti nel portafoglio FVOCI.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-726": {
   "value": "1.1 Interessi attivi e pr<span class=\"_ _2\"></span>oventi assimilati: composizione<span class=\"_ _567\"> </span><table class=\"s w487 h201\" id=\"_fcae6470-5db1-4289-879c-0767079ba9d2\"><tr><td class=\"c n x622 y425e w488 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci / Forme tecniche<span class=\"_ _567\"> </span></div></td><td class=\"c n x13e4 y425e w489 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x13e5 y425e w48a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x13e6 y425e w48b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Altre operazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x13e7 y425e wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x13e8 y425e wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4236 w48c h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finanziarie valutate al fair value con impatto a conto economico:<span class=\"_ _567\"> </span></div></td><td class=\"c n x13e9 y4236 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">214<span class=\"_ _567\"> </span></div></td><td class=\"c n x13ea y4236 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13eb y4236 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13ec y4236 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">214<span class=\"_ _567\"> </span></div></td><td class=\"c n x13ed y4236 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">254<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y412f w251 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">1.1 Attivit\u00e0 finanziarie detenute per la negoziazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x13ee y412f wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">208<span class=\"_ _567\"> </span></div></td><td class=\"c n x13ef y412f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13f0 y412f w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13f1 y412f wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">208<span class=\"_ _567\"> </span></div></td><td class=\"c n x13f2 y412f wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">218<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y425f w252 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">1.2 Attivit\u00e0 finanziarie designate al fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n x13f3 y425f w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13f4 y425f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13f5 y425f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13f6 y425f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13f7 y425f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y4132 w48d h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">1.3 Altre attivit\u00e0 finanziarie obbligatoriamente valutate al fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n x13f8 y4132 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6<span class=\"_ _567\"> </span></div></td><td class=\"c n x13f9 y4132 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13fa y4132 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13fb y4132 w222 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6<span class=\"_ _567\"> </span></div></td><td class=\"c n x13fc y4132 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">36<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4260 w48e h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">2. Attivit\u00e0 finanziarie valutate al fair value con impatto sulla redditivit\u00e0 complessiva<span class=\"_ _567\"> </span></div></td><td class=\"c n x13fd y4260 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">26.469<span class=\"_ _567\"> </span></div></td><td class=\"c n x13fe y4260 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x13ff y4260 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1400 y4260 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">26.469<span class=\"_ _567\"> </span></div></td><td class=\"c n x1401 y4260 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">24.040<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4261 w48f h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">3. Attivit\u00e0 finanziarie valutate al costo ammortizzato:<span class=\"_ _567\"> </span></div></td><td class=\"c n x1402 y4261 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">78.411<span class=\"_ _567\"> </span></div></td><td class=\"c n x1403 y4261 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">440.931<span class=\"_ _567\"> </span></div></td><td class=\"c n x1404 y4261 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1405 y4261 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">519.342<span class=\"_ _567\"> </span></div></td><td class=\"c n x1406 y4261 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">591.997<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y41e6 w490 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.1 Crediti verso banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x1407 y41e6 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">23.261<span class=\"_ _567\"> </span></div></td><td class=\"c n x1408 y41e6 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">21.591<span class=\"_ _567\"> </span></div></td><td class=\"c n x1409 y41e6 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x140a y41e6 wcb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">44.852<span class=\"_ _567\"> </span></div></td><td class=\"c n x140b y41e6 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">78.765<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y4138 w491 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.2 Crediti verso clientela<span class=\"_ _567\"> </span></div></td><td class=\"c n x140c y4138 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">55.150<span class=\"_ _567\"> </span></div></td><td class=\"c n x140d y4138 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">419.340<span class=\"_ _567\"> </span></div></td><td class=\"c n x140e y4138 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x140f y4138 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">474.490<span class=\"_ _567\"> </span></div></td><td class=\"c n x1410 y4138 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">513.232<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4262 w492 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4. Derivati di copertura<span class=\"_ _567\"> </span></div></td><td class=\"c n x1411 y4262 w3f2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1412 y4262 w3f2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1413 y4262 w433 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(1.631)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1414 y4262 w224 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(1.631)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1415 y4262 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.851<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4263 w493 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5. Altre attivit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x1416 y4263 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1417 y4263 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1418 y4263 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">14.800<span class=\"_ _567\"> </span></div></td><td class=\"c n x1419 y4263 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">14.800<span class=\"_ _567\"> </span></div></td><td class=\"c n x141a y4263 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">20.015<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4264 w494 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">6. Passivit\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x141b y4264 w3f2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x141c y4264 w3f2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x141d y4264 w3f2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x141e y4264 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x141f y4264 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y413d w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1420 y413d w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">105.094<span class=\"_ _567\"> </span></div></td><td class=\"c n x1421 y413d w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">440.931<span class=\"_ _567\"> </span></div></td><td class=\"c n x1422 y413d w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.168<span class=\"_ _567\"> </span></div></td><td class=\"c n x1423 y413d w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">559.194<span class=\"_ _567\"> </span></div></td><td class=\"c n x1424 y413d w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">650.157<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y4006 w495 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">di cui: interessi attivi su attivit\u00e0 finanziarie impair<span class=\"_ _2\"></span>ed<span class=\"_ _567\"> </span></div></td><td class=\"c n x1425 y4006 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1426 y4006 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.830<span class=\"_ _567\"> </span></div></td><td class=\"c n x1427 y4006 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1428 y4006 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.830<span class=\"_ _567\"> </span></div></td><td class=\"c n x1429 y4006 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.285<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3de2 w496 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">di cui: interessi attivi su leasing finanziario<span class=\"_ _567\"> </span></div></td><td class=\"c n x142a y3de2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x142b y3de2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">6.536<span class=\"_ _567\"> </span></div></td><td class=\"c n x142c y3de2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x142d y3de2 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">6.536<span class=\"_ _567\"> </span></div></td><td class=\"c n x142e y3de2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">8.284<span class=\"_ _567\"> </span></div></td></tr></table>Gli interessi <span class=\"_ _2\"></span>su \u201cAttivit\u00e0 finanziarie al costo ammortizzato\u201d sono esposti <span class=\"_ _2\"></span>al netto degli interessi<span class=\"_ _567\"> </span>di mora maturati e non incassati nel periodo di riferimento su attivit\u00e0 deteriorate, perch\u00e9 gli<span class=\"_ _567\"> </span>stessi trovano evidenza in bilancio solo a incasso avvenuto. Complessivamente gli inter<span class=\"_ _2\"></span>essi<span class=\"_ _567\"> </span>della <span class=\"_ _b\"></span>specie <span class=\"_ _8\"></span>maturati <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>fine <span class=\"_ _8\"></span>anno <span class=\"_ _b\"></span>ammontano <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>2.365 <span class=\"_ _b\"></span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>euro <span class=\"_ _8\"></span>(3.152 <span class=\"_ _b\"></span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>euro<span class=\"_ _567\"> </span>lo scorso anno).<span class=\"_ _567\"> </span>Per contro alla voce sono stati contabilizzati inter<span class=\"_ _2\"></span>essi di mora riferiti ad esercizi precedenti e<span class=\"_ _567\"> </span>riscossi nell\u2019esercizio per complessive 241 migliaia di eur<span class=\"_ _2\"></span>o (367 migliaia di euro lo scorso anno).<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019andamento <span class=\"_ _1d\"></span>della <span class=\"_ _1d\"></span>voce <span class=\"_ _1d\"></span>\u201c3. <span class=\"_ _1d\"></span>Attivit\u00e0 <span class=\"_ _1d\"></span>finanziarie <span class=\"_ _1d\"></span>valutate <span class=\"_ _1d\"></span>al <span class=\"_ _24\"></span>costo <span class=\"_ _8\"></span>ammortizzato\u201d <span class=\"_ _24\"></span>risente <span class=\"_ _8\"></span>delle<span class=\"_ _567\"> </span>dinamiche dei tassi di mercato. Il saldo della voce \u201c3.2 Cr<span class=\"_ _2\"></span>editi verso clientela\u201d include il rilascio<span class=\"_ _567\"> </span>della componente Time value del<span class=\"_ _b\"></span>le attivit\u00e0 finanziarie deteriorate pari <span class=\"_ _b\"></span>a 3.717 migliaia di <span class=\"_ _b\"></span>euro<span class=\"_ _567\"> </span>(5.017 <span class=\"_ _24\"> </span>migliaia <span class=\"_ _1\"> </span>di <span class=\"_ _24\"> </span>euro <span class=\"_ _24\"> </span>lo <span class=\"_ _1\"> </span>scorso <span class=\"_ _24\"> </span>anno) <span class=\"_ _1\"> </span>e <span class=\"_ _24\"> </span>le <span class=\"_ _1\"> </span>rettifiche <span class=\"_ _24\"></span>di <span class=\"_ _24\"> </span>valore <span class=\"_ _24\"> </span>su <span class=\"_ _1\"> </span>interessi <span class=\"_ _24\"></span>relativi <span class=\"_ _1d\"></span>a <span class=\"_ _1\"> </span>crediti<span class=\"_ _567\"> </span>deteriorati negative per circa 1.517 migliaia di eur<span class=\"_ _2\"></span>o (1.187 migliaia di euro lo scorso anno).<span class=\"_ _567\"> </span>La voce \u201c5. Altre attivit\u00e0\u201d compr<span class=\"_ _2\"></span>ende i ricavi relativi a crediti d\u2019imposta Eco e Sismabonus iscritti<span class=\"_ _567\"> </span>dal Banco a seguito della cessione da parte della clientela la cui remunerazione \u00e8 rilevata negli<span class=\"_ _567\"> </span>interessi attivi lungo l\u2019ar<span class=\"_ _2\"></span>co temporale di recupero dei cr<span class=\"_ _2\"></span>editi stessi.<span class=\"_ _567\"> </span>1.2 Interessi attivi e pr<span class=\"_ _2\"></span>oventi assimilati: altre informazioni<span class=\"_ _567\"> </span>1.2.1 Interessi attivi su attivit\u00e0 finanziarie in valuta<span class=\"_ _567\"> </span><table class=\"s w497 h202\" id=\"_29ad412d-8c32-4ac3-b27b-afe936bbbc71\"><tr><td class=\"c n x304 y4265 w20d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci<span class=\"_ _567\"> </span></div></td><td class=\"c n x142f y4265 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x1430 y4265 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w498 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Interessi attivi su attivit\u00e0 finanziarie in valuta<span class=\"_ _567\"> </span></div></td><td class=\"c n x1431 y3de2 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.874<span class=\"_ _567\"> </span></div></td><td class=\"c n x1432 y3de2 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.432<span class=\"_ _567\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-738": {
   "value": "Sezione 2 <span class=\"ff9\">-</span> <span class=\"ff9\">Commissioni - voci 40 e 50<span class=\"_ _567\"> </span></span>2.1 Commissioni attive: composizione<span class=\"_ _567\"> </span><table class=\"s w4ac h207\" id=\"_549bb65e-164c-4e9c-8f93-1d8b2d197169\"><tr><td class=\"c n x304 y427c w4ad h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia servizi / V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td><td class=\"c n x1480 y427c wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x1481 y427c wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y427d w4ae h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">a) Strumenti finanziari<span class=\"_ _567\"> </span></div></td><td class=\"c n x1482 y427d wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">24.386<span class=\"_ _567\"> </span></div></td><td class=\"c n x1483 y427d wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">21.795<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y427e w4af h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Collocamento titoli<span class=\"_ _567\"> </span></div></td><td class=\"c n x1484 y427e wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.112<span class=\"_ _567\"> </span></div></td><td class=\"c n x1485 y427e wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.441<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y427f w4b0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 Con assunzione a fermo e/o sulla base di un impegno irrevocabile<span class=\"_ _567\"> </span></div></td><td class=\"c n x1486 y427f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1487 y427f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y4212 w4b1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.2 Senza impegno irrevocabile<span class=\"_ _567\"> </span></div></td><td class=\"c n x1488 y4212 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.112<span class=\"_ _567\"> </span></div></td><td class=\"c n x1489 y4212 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.441<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y4280 w4b2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Attivit\u00e0 di ricezione e trasmissione di ordini e esecuzione di or<span class=\"_ _2\"></span>dini per conto dei clienti<span class=\"_ _567\"> </span></div></td><td class=\"c n x148a y4280 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.562<span class=\"_ _567\"> </span></div></td><td class=\"c n x148b y4280 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.469<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y4281 w4b3 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">2.1 Ricezione e trasmissione di ordini di uno o pi\u00f9 strumenti finanziari<span class=\"_ _567\"> </span></div></td><td class=\"c n x148c y4281 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.562<span class=\"_ _567\"> </span></div></td><td class=\"c n x148d y4281 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.469<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y4282 w4b4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.2 Esecuzione di ordini per conto dei clienti<span class=\"_ _567\"> </span></div></td><td class=\"c n x148e y4282 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x148f y4282 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y4283 w4b5 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">3. Altre commissioni connesse con attivit\u00e0 legate a strumenti finanziari<span class=\"_ _567\"> </span></div></td><td class=\"c n x1490 y4283 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12.712<span class=\"_ _567\"> </span></div></td><td class=\"c n x1491 y4283 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">11.885<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y4284 w4b6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: negoziazione per conto proprio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1492 y4284 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1493 y4284 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y4285 w4b7 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: gestione di portafogli individuali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1494 y4285 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12.712<span class=\"_ _567\"> </span></div></td><td class=\"c n x1495 y4285 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">11.885<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4286 w4b8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Corporate Finance<span class=\"_ _567\"> </span></div></td><td class=\"c n x1496 y4286 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1497 y4286 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y412f w4b9 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Consulenza in materia di fusioni e acquisizioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1498 y412f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1499 y412f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y4287 w4ba h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Servizi di tesoreria<span class=\"_ _567\"> </span></div></td><td class=\"c n x1498 y4287 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1499 y4287 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y4288 w4bb h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">3. Altre commissioni connesse con servizi di corporate finance<span class=\"_ _567\"> </span></div></td><td class=\"c n x149a y4288 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x149b y4288 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fc2 w4bc h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">c) Attivit\u00e0 di consulenza in materia di investimenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x149c y3fc2 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x149d y3fc2 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41e4 w4bd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">d) Compensazione e regolamento<span class=\"_ _567\"> </span></div></td><td class=\"c n x1496 y41e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1497 y41e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fad w268 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">e) Gestione di portafogli collettive<span class=\"_ _567\"> </span></div></td><td class=\"c n x1496 y3fad w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1497 y3fad w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41cf w4be h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">f) Custodia e amministrazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x149e y41cf wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.422<span class=\"_ _567\"> </span></div></td><td class=\"c n x149f y41cf wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.161<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y4289 w4bf h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1. Banca depositaria<span class=\"_ _567\"> </span></div></td><td class=\"c n x1498 y4289 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1499 y4289 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y4138 w4c0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2. Altre commissioni legate all\u2019attivit\u00e0 di custodia e amministrazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x14a0 y4138 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.422<span class=\"_ _567\"> </span></div></td><td class=\"c n x14a1 y4138 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.161<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4223 w4c1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">g) Servizi amministrativi centrali per gestioni di portafogli collettive<span class=\"_ _567\"> </span></div></td><td class=\"c n x14a2 y4223 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x14a3 y4223 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y428a w4c2 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">h) Attivit\u00e0 fiduciaria<span class=\"_ _567\"> </span></div></td><td class=\"c n x14a4 y428a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x14a5 y428a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fc7 w32c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">i) Servizi di pagamento<span class=\"_ _567\"> </span></div></td><td class=\"c n x14a6 y3fc7 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">117.677<span class=\"_ _567\"> </span></div></td><td class=\"c n x14a7 y3fc7 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">109.925<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y428b w2e6 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1. Conti correnti<span class=\"_ _567\"> </span></div></td><td class=\"c n x14a8 y428b wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">89.734<span class=\"_ _567\"> </span></div></td><td class=\"c n x14a9 y428b wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">76.182<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y40fb w4c3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2. Carte di credito<span class=\"_ _567\"> </span></div></td><td class=\"c n x1484 y40fb wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.176<span class=\"_ _567\"> </span></div></td><td class=\"c n x1485 y40fb wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">8.656<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y428c w4c4 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3. Carte di debito ed altre carte di pagamento<span class=\"_ _567\"> </span></div></td><td class=\"c n x14aa y428c wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.951<span class=\"_ _567\"> </span></div></td><td class=\"c n x14ab y428c wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">6.396<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fb7 w4c5 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">4. Bonifici e altri ordini di pagamento<span class=\"_ _567\"> </span></div></td><td class=\"c n x14ac y3fb7 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">12.229<span class=\"_ _567\"> </span></div></td><td class=\"c n x14ad y3fb7 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">13.018<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3de2 w4c6 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5. Altre commissioni legate ai servizi di pagamento<span class=\"_ _567\"> </span></div></td><td class=\"c n x1484 y3de2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">4.587<span class=\"_ _567\"> </span></div></td><td class=\"c n x1485 y3de2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.673<span class=\"_ _567\"> </span></div></td></tr></table>segue <span class=\"ff12\">\u2192<span class=\"_ _567\"> </span></span>\u2190<span class=\"ff1d\"> segue<span class=\"_ _567\"> </span></span><table class=\"s w4c7 h208\" id=\"_d1764910-7f5f-4c81-a865-a782259f27aa\"><tr><td class=\"c n x304 y428d w4c8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">j) Distribuzione di servizi di terzi<span class=\"_ _567\"> </span></div></td><td class=\"c n x14ae y428d wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">85.527<span class=\"_ _567\"> </span></div></td><td class=\"c n x14af y428d wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">69.934<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y428e w4c9 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Gestioni di portafogli collettive<span class=\"_ _567\"> </span></div></td><td class=\"c n x14b0 y428e wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">45.868<span class=\"_ _567\"> </span></div></td><td class=\"c n x14b1 y428e wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">39.557<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y428f w4ca h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Prodotti assicurativi<span class=\"_ _567\"> </span></div></td><td class=\"c n x14b2 y428f wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">38.948<span class=\"_ _567\"> </span></div></td><td class=\"c n x14b3 y428f wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">29.503<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y4290 w355 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3. Altri prodotti<span class=\"_ _567\"> </span></div></td><td class=\"c n x14b4 y4290 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">711<span class=\"_ _567\"> </span></div></td><td class=\"c n x14b5 y4290 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">874<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y4291 w4cb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: gestioni di portafogli individuali<span class=\"_ _567\"> </span></div></td><td class=\"c n x14b6 y4291 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">350<span class=\"_ _567\"> </span></div></td><td class=\"c n x14b7 y4291 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">338<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fac w4cc h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">k) Finanza strutturata<span class=\"_ _567\"> </span></div></td><td class=\"c n x14b8 y3fac w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x14b9 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f5c w4cd h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">l) Attivit\u00e0 di servicing per operazioni di cartolarizzazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x14ba y3f5c w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x14bb y3f5c w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4292 w4ce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">m) Impegni a erogar<span class=\"_ _2\"></span>e fondi<span class=\"_ _567\"> </span></div></td><td class=\"c n x14bc y4292 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x14bd y4292 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4293 w4cf h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">n) Garanzie finanziarie rilasciate<span class=\"_ _567\"> </span></div></td><td class=\"c n x14be y4293 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.485<span class=\"_ _567\"> </span></div></td><td class=\"c n x14bf y4293 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.367<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y422b w4d0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: derivati su crediti<span class=\"_ _567\"> </span></div></td><td class=\"c n x1496 y422b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1497 y422b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4294 w375 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">o) Operazioni di finanziamento<span class=\"_ _567\"> </span></div></td><td class=\"c n x14c0 y4294 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.784<span class=\"_ _567\"> </span></div></td><td class=\"c n x14c1 y4294 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.802<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4295 w4d1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: per operazioni di factoring<span class=\"_ _567\"> </span></div></td><td class=\"c n x14c2 y4295 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.700<span class=\"_ _567\"> </span></div></td><td class=\"c n x14c3 y4295 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.781<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4296 w4d2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">p) Negoziazione di valute<span class=\"_ _567\"> </span></div></td><td class=\"c n x14c2 y4296 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.909<span class=\"_ _567\"> </span></div></td><td class=\"c n x14c3 y4296 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.816<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y422d w4d3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">q) Merci<span class=\"_ _567\"> </span></div></td><td class=\"c n x1496 y422d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1497 y422d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4297 w4d4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">r) Altre commissioni attive<span class=\"_ _567\"> </span></div></td><td class=\"c n x14ae y4297 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12.607<span class=\"_ _567\"> </span></div></td><td class=\"c n x14c3 y4297 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9.919<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y4298 w4d5 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: per attivit\u00e0 di gestione di sistemi multilaterali di scambio<span class=\"_ _567\"> </span></div></td><td class=\"c n x14c4 y4298 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x14c5 y4298 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y4299 w4d6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: per attivit\u00e0 di gestione di sistemi organizzati di negoziazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1486 y4299 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x14c6 y4299 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x14c7 y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">250.798<span class=\"_ _567\"> </span></div></td><td class=\"c n x14c8 y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">221.720<span class=\"_ _567\"> </span></div></td></tr></table>La voce \u201ch) servizi di pagamento \u2013 5. Altre commissioni legate ai servizi di pagamento\u201d nel precedente eser<span class=\"_ _2\"></span>cizio ha saldo negativo poich\u00e9 ricomprende anche l\u2019onere r<span class=\"_ _2\"></span>elativo alla restituzione di commissioni alla clientela in materia di traspar<span class=\"_ _2\"></span>enza. La voce \u201ci) Distribuzione dei servizi di terzi\u201d accoglie principalmente le commissioni legate al comparto delle gestioni patrimoniali, che si incrementano rispetto al periodo di confr<span class=\"_ _2\"></span>onto, per effetto della crescita del W<span class=\"_ _2\"></span>ealth Management con assets pari a Euro 10,3 miliar<span class=\"_ _2\"></span>di (superiore al target di 10 miliar<span class=\"_ _2\"></span>di di euro del piano industriale) e le commissioni legate ai pr<span class=\"_ _2\"></span>odotti assicurativi, che risentono positivamente degli accordi commer<span class=\"_ _2\"></span>ciali per la distribuzione di prodotti assicurativi, siglati nel corso dell\u2019anno di riferimento (per maggiori dettagli si rimanda alla precedente \u201c4. Eventi societari di rilievo\u201d della presente r<span class=\"_ _2\"></span>elazione finanziaria).<span class=\"_ _567\"> </span>La voce per \u201caltre commissioni attive\u201d include principalmente: <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wscb\">commissioni per contratti di promozione d\u2019af<span class=\"_ _2\"></span>fari per 3.037 migliaia di euro (1.432 migliaia </span>di euro lo scorso anno); <div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsb3f\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wscc\">canoni per il servizio di internet banking per 2.372 migliaia di euro (2.290 migliaia di eur<span class=\"_ _2\"></span>o </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsb40\">lo scorso anno);</div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsb41\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws57\">recuper<span class=\"_ _2\"></span>o spese sugli incassi delle rate di mutui per 1.836 migliaia di euro (1.785 migliaia </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsb42\">di euro lo scorso anno); </div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsb43\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsa7\">commissioni per recuper<span class=\"_ _2\"></span>o delle spese di incasso delle rate mutui per 1.638 migliaia di euro </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsb44\">(1.378 migliaia di euro lo scorso anno);</div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsb45\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws1ff\">commissioni di messa a disposizioni fondi per 1.144 migliaia di euro (845 migliaia di eur<span class=\"_ _2\"></span>o </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsb46\">lo scorso anno);</div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsb47\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsa7\">commissioni di gestione titoli per 629 migliaia di euro (549 migliaia di eur<span class=\"_ _2\"></span>o lo scorso anno);</span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsb48\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">commissioni per <span class=\"_ _2\"></span>la pr<span class=\"_ _2\"></span>oduzione di <span class=\"_ _2\"></span>certificazioni (ad <span class=\"_ _2\"></span>esempio; inter<span class=\"_ _2\"></span>essi e altri <span class=\"_ _2\"></span>servizi su <span class=\"_ _2\"></span>conti </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsb49\">correnti e depositi) per 386 migliaia di eur<span class=\"_ _2\"></span>o (333 migliaia di euro lo scorso anno).<span class=\"_ _567\"> </span></div>2.2 Commissioni passive: composizione<span class=\"_ _567\"> </span><table class=\"s w4d7 h209\" id=\"_e7006f09-94cb-4517-81ef-3b2e8f2625a7\"><tr><td class=\"c n x304 y40f4 w4d8 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Servizi / V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td><td class=\"c n x14c9 y40f4 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x14ca y40f4 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y429a w4ae h1bd\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">a) Strumenti finanziari<span class=\"_ _567\"> </span></div></td><td class=\"c n x14cb y429a w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(467)<span class=\"_ _567\"> </span></div></td><td class=\"c n x14cc y429a w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(486)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y429b w4d9 h1bd\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">di cui: negoziazione di strumenti finanziari<span class=\"_ _567\"> </span></div></td><td class=\"c n x14cd y429b w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(467)<span class=\"_ _567\"> </span></div></td><td class=\"c n x14ce y429b w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(486)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3fbe w4da h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">di cui: collocamento di strumenti finanziari<span class=\"_ _567\"> </span></div></td><td class=\"c n x14cf y3fbe w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x14d0 y3fbe w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y429c w4b7 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: gestione di portafogli individuali<span class=\"_ _567\"> </span></div></td><td class=\"c n x14d1 y429c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x14d2 y429c w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y418f w4db h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Proprie<span class=\"_ _567\"> </span></div></td><td class=\"c n x14d3 y418f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x14d4 y418f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y40f6 w4dc h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Delegate a terzi<span class=\"_ _567\"> </span></div></td><td class=\"c n x14d3 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x14d4 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y429d w4bd h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Compensazione e regolamento<span class=\"_ _567\"> </span></div></td><td class=\"c n x1496 y429d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1497 y429d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y429e w35f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) Gestione di portafogli collettive<span class=\"_ _567\"> </span></div></td><td class=\"c n x14d5 y429e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x14d6 y429e w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fc1 w4db h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Proprie<span class=\"_ _567\"> </span></div></td><td class=\"c n x14d3 y3fc1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x14d4 y3fc1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3f0b w4dc h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Delegate a terzi<span class=\"_ _567\"> </span></div></td><td class=\"c n x14d3 y3f0b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x14d4 y3f0b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y429f w4dd h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">d) Custodia e amministrazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x14d7 y42a0 w433 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(1.602)<span class=\"_ _567\"> </span></div></td><td class=\"c n x14d8 y429f wad h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(1.460)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42a1 w4de h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">e) Servizi di incasso e pagamento<span class=\"_ _567\"> </span></div></td><td class=\"c n x14d9 y41e4 w224 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(2.523)<span class=\"_ _567\"> </span></div></td><td class=\"c n x14da y42a1 wad h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(2.330)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y42a2 w4df h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: carte di credito, carte di debito e altr<span class=\"_ _2\"></span>e carte di pagamento<span class=\"_ _567\"> </span></div></td><td class=\"c n x14db y41e5 w193 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(747)<span class=\"_ _567\"> </span></div></td><td class=\"c n xacd y42a2 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42a3 w4e0 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">f) Attivit\u00e0 di servicing per operazioni di cartolarizzazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x14dc y42a4 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x14bd y42a3 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42a5 w4e1 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">g) Impegni a ricevere fondi<span class=\"_ _567\"> </span></div></td><td class=\"c n x14dd y4138 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x14de y42a5 w179 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41ec w4e2 h1b3\"><div class=\"t m0 x2a1 h27 y3e50 ff10 fs16 fc0 sc0 ls0 ws0\">h) Garanzie finanziarie ricevute<span class=\"_ _567\"> </span></div></td><td class=\"c n x14df y41ed w224 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(1.255)<span class=\"_ _567\"> </span></div></td><td class=\"c n x14e0 y41ec wad h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(1.449)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y42a6 w4d0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: derivati su crediti<span class=\"_ _567\"> </span></div></td><td class=\"c n x14d1 y42a6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x14d2 y42a6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41fc w4e3 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">i) Offerta fuori sede di strumenti finanziari, pr<span class=\"_ _2\"></span>odotti e servizi<span class=\"_ _567\"> </span></div></td><td class=\"c n x14e1 y41fc wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(9.134)<span class=\"_ _567\"> </span></div></td><td class=\"c n x14e2 y41fc wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(6.803)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41e7 w4e4 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">j) Negoziazione di valute<span class=\"_ _567\"> </span></div></td><td class=\"c n x14e3 y41e7 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x14e4 y41e7 w16c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(3)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42a7 w2f1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">m) Altre commissioni passive<span class=\"_ _567\"> </span></div></td><td class=\"c n x14e5 y42a7 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(1.929)<span class=\"_ _567\"> </span></div></td><td class=\"c n x14e6 y42a7 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(1.810)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x14c7 y3de2 w18e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(16.910)<span class=\"_ _567\"> </span></div></td><td class=\"c n x14e7 y3de2 w18e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(14.341)<span class=\"_ _567\"> </span></div></td></tr></table>Alla <span class=\"_ _8\"></span>voce <span class=\"_ _8\"></span>\u201cof<span class=\"_ _2\"></span>ferta <span class=\"_ _8\"></span>fuori <span class=\"_ _8\"></span>sede <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>strumenti <span class=\"_ _b\"></span>finanziari, <span class=\"_ _8\"></span>prodotti <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>servizi <span class=\"_ _b\"></span>resi\u201d <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>esposto <span class=\"_ _8\"></span>il <span class=\"_ _b\"></span>saldo<span class=\"_ _567\"> </span>delle commissioni <span class=\"_ _b\"></span>passive <span class=\"_ _b\"></span>relative <span class=\"_ _b\"></span>ad oneri <span class=\"_ _b\"></span>connessi <span class=\"_ _b\"></span>alla <span class=\"_ _b\"></span>rete dei <span class=\"_ _b\"></span>promotori <span class=\"_ _b\"></span>finanziari <span class=\"_ _b\"></span>e agenti<span class=\"_ _567\"> </span>in attivit\u00e0 finanziaria.<span class=\"_ _567\"> </span>La voce \u201cAltre commissioni passive\u201d include:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">commissioni <span class=\"_ _b\"></span>riconosciute <span class=\"_ _b\"></span>ai <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>omotori <span class=\"_ _8\"></span>finanziari per <span class=\"_ _8\"></span>servizi <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>mediazione <span class=\"_ _b\"></span>erogati <span class=\"_ _b\"></span>tramite<span class=\"_ _567\"> </span></span>canali digitali <span class=\"_ _b\"></span>finalizzati <span class=\"_ _b\"></span>all\u2019erogazione di <span class=\"_ _b\"></span>mutui <span class=\"_ _b\"></span>alla <span class=\"_ _b\"></span>clientela <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>684 migliaia <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>euro (220<span class=\"_ _567\"> </span>migliaia di euro lo scorso anno),<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsac\">commissioni riconosciute per servizi \u201ccash letter\u201d per 570 migliaia di euro (553 migliaia di<span class=\"_ _567\"> </span></span>euro lo scorso anno),<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws93\">commissioni riconosciute a banche estere per la gestione di conti in divisa per 253 migliaia<span class=\"_ _567\"> </span></span>di euro (269 migliaia di eur<span class=\"_ _2\"></span>o lo scorso anno),<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws159\">servicing fee per la gestione del portafoglio polizze ex Eurovita per 241 migliaia di eur<span class=\"_ _2\"></span>o<span class=\"_ _567\"> </span></span>(231 migliaia di euro lo scorso anno).<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFeeAndCommissionIncomeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-3": {
   "value": "Sezione 3 <span class=\"ff9\">- Dividendi e pr<span class=\"_ _2\"></span>oventi simili - voce 70<span class=\"_ _567\"> </span></span>3.1 Dividendi e proventi simili: composizione<span class=\"_ _567\"> </span>V<span class=\"_ _2\"></span>oci/Proventi<span class=\"_ _567\"> </span>31.12.2025<span class=\"_ _567\"> </span>31.12.2024<span class=\"_ _567\"> </span>Dividendi<span class=\"_ _567\"> </span>Proventi simili<span class=\"_ _567\"> </span>Dividendi<span class=\"_ _567\"> </span>Proventi simili<span class=\"_ _567\"> </span>A. Attivit\u00e0 finanziarie di negoziazione<span class=\"_ _567\"> </span>155<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>200<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>B. Altre attivit\u00e0 finanziarie -<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>obbligatoriamente valutate al fair value<span class=\"_ _567\"> </span>C. Attivit\u00e0 finanziarie valutate al fair value 536<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>552<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>con impatto sulla redditivit\u00e0 complessiva<span class=\"_ _567\"> </span>D. Partecipazioni<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span>691<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>752<span class=\"_ _156\"> </span>La <span class=\"_ _b\"></span>tabel<span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>evidenzia <span class=\"_ _8\"></span>dividendi <span class=\"_ _8\"></span>su <span class=\"_ _b\"></span>partecipazioni <span class=\"_ _8\"></span>classificate <span class=\"_ _8\"></span>tra <span class=\"_ _b\"></span>le <span class=\"_ _8\"></span>\u201cAttivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _b\"></span>valutate<span class=\"_ _567\"> </span> al fair value con impatto sulla redditivit\u00e0 complessiva\u201d e i dividendi r<span class=\"_ _2\"></span>elativi a titoli di capitale<span class=\"_ _567\"> </span> classificati fra le \u201cAttivit\u00e0 finanziarie detenute per la negoziazione\u201d.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-4": {
   "value": "Sezione 4 <span class=\"ff9\">- Risultato netto dell\u2019attivit\u00e0 di negoziazione -<span class=\"_ _567\"> </span></span><span class=\"ff9\"> </span>voce 80<span class=\"_ _567\"> </span>4.1 Risultato netto dell'attivit\u00e0 di negoziazione: composizione<span class=\"_ _567\"> </span><table class=\"s w4ec h1ee\" id=\"_acf932c6-6dfc-45f3-a3f7-2d8da8b337d0\"><tr><td class=\"c n x304 y40ff w4ed h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Operazioni / Componenti reddituali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1501 y40ff w4ee h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Plusvalenze</div></td><td class=\"t m0 x1502 h27 y42b1 ff6 fs16 fc0 sc0 ls0 ws0\">Utili da negoziazione </td><td class=\"t m0 x1503 h27 y42b1 ff6 fs16 fc0 sc0 ls0 ws0\">Minusvalenze </td><td class=\"t m0 xa12 h27 y42b1 ff6 fs16 fc0 sc0 ls0 ws0\">Perdite da negoziazione </td><td class=\"t m0 x1504 h27 y42b1 ff6 fs16 fc0 sc0 ls0 ws0\">Risultato netto </td></tr><tr><td></td><td class=\"t m0 x1505 h27 y42b2 ff6 fs16 fc0 sc0 ls0 ws0\">(A)<span class=\"_ _567\"> </span></td><td class=\"t m0 x754 h27 y42b2 ff6 fs16 fc0 sc0 ls0 ws0\">(B)<span class=\"_ _567\"> </span></td><td class=\"t m0 x1506 h27 y42b2 ff6 fs16 fc0 sc0 ls0 ws0\">(C)<span class=\"_ _567\"> </span></td><td class=\"t m0 x1507 h27 y42b2 ff6 fs16 fc0 sc0 ls0 ws0\">(D)<span class=\"_ _567\"> </span></td><td class=\"t m0 x1508 h27 y42b2 ff6 fs16 fc0 sc0 ls0 ws0\">[(A+B)-(C+D)]<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y42b3 w4ef h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finanziarie di negoziazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1509 y42b3 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">924<span class=\"_ _567\"> </span></div></td><td class=\"c n x150a y42b3 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.725<span class=\"_ _567\"> </span></div></td><td class=\"c n x150b y42b3 w193 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(481)<span class=\"_ _567\"> </span></div></td><td class=\"c n x150c y42b3 w19e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(78)<span class=\"_ _567\"> </span></div></td><td class=\"c n x150d y42b3 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.090<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fa5 w4f0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x150e y3fa5 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">83<span class=\"_ _567\"> </span></div></td><td class=\"c n x150f y3fa5 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">355<span class=\"_ _567\"> </span></div></td><td class=\"c n x1510 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1511 y3fa5 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(30)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1512 y3fa5 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">408<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fa6 w4f1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.2 Titoli di capitale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1513 y3fa6 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">809<span class=\"_ _567\"> </span></div></td><td class=\"c n x1514 y3fa6 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.288<span class=\"_ _567\"> </span></div></td><td class=\"c n x1515 y3fa6 w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(481)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1516 y3fa6 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(48)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1517 y3fa6 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.568<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fc1 w4f2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.3 Quote di O.I.C.R.<span class=\"_ _567\"> </span></div></td><td class=\"c n x1518 y3fc1 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">32<span class=\"_ _567\"> </span></div></td><td class=\"c n x1519 y3fc1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x151a y3fc1 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x151b y3fc1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x151c y3fc1 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">32<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fa8 w3f6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.4 Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x151d y3fa8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x151e y3fa8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x151f y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1520 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1521 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y40f8 w42a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.5 Altre<span class=\"_ _567\"> </span></div></td><td class=\"c n x1522 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1523 y40f8 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">82<span class=\"_ _567\"> </span></div></td><td class=\"c n x1524 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1525 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1526 y40f8 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">82<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fc2 w4a1 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">2. Passivit\u00e0 finanziarie di negoziazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1527 y3fc2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1528 y3fc2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1529 y3fc2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x152a y3fc2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x71e y3fc2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fac w4f0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x152b y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x152c y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x152d y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x152e y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x152f y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3f5c w3f8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.2 Debiti<span class=\"_ _567\"> </span></div></td><td class=\"c n x1530 y3f5c w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1531 y3f5c w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1532 y3f5c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1533 y3f5c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1534 y3f5c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y4292 w42a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.3 Altre<span class=\"_ _567\"> </span></div></td><td class=\"c n x1522 y4292 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1535 y4292 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1536 y4292 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1537 y4292 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1538 y4292 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41d2 w4f3 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">3. Attivit\u00e0 e passivit\u00e0 finanziarie: differ<span class=\"_ _2\"></span>enze di cambio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1539 y41d2 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x153a y41d2 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x153b y41d2 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x153c y41d2 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x153d y41d2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.022<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4138 w4f4 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4. Strumenti derivati<span class=\"_ _567\"> </span></div></td><td class=\"c n x153e y4138 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">350<span class=\"_ _567\"> </span></div></td><td class=\"c n x153f y4138 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.754<span class=\"_ _567\"> </span></div></td><td class=\"c n x1540 y4138 w193 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(360)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1541 y4138 w224 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(6.172)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1542 y4138 w19a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(469)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fb1 w4f5 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">4.1 Derivati finanziari:<span class=\"_ _567\"> </span></div></td><td class=\"c n x1543 y3fb1 w195 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">350<span class=\"_ _567\"> </span></div></td><td class=\"c n x1544 y3fb1 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.754<span class=\"_ _567\"> </span></div></td><td class=\"c n x1545 y3fb1 w199 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(360)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1546 y3fb1 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(6.172)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1547 y3fb1 w199 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(469)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3fb2 w4f6 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Su titoli di debito e tassi di interesse<span class=\"_ _567\"> </span></div></td><td class=\"c n x1548 y3fb2 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">350<span class=\"_ _567\"> </span></div></td><td class=\"c n x1549 y3fb2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.292<span class=\"_ _567\"> </span></div></td><td class=\"c n x154a y3fb2 w199 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(357)<span class=\"_ _567\"> </span></div></td><td class=\"c n x154b y3fb2 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(2.182)<span class=\"_ _567\"> </span></div></td><td class=\"c n x154c y3fb2 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">103<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3fb3 w3d2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Su titoli di capitale e indici azionari<span class=\"_ _567\"> </span></div></td><td class=\"c n x154d y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x154e y3fb3 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.462<span class=\"_ _567\"> </span></div></td><td class=\"c n x154f y3fb3 w169 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(3)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1550 y3fb3 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(3.990)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1551 y3fb3 w171 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(531)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y41fc w4f7 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Su valute e oro<span class=\"_ _567\"> </span></div></td><td class=\"c n x1552 y41fc w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1553 y41fc w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1554 y41fc w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1555 y41fc w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1556 y41fc wea h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(41)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3fb5 w2e4 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x1557 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1558 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1559 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x155a y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x155b y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fc9 w4f8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">4.2 Derivati su crediti<span class=\"_ _567\"> </span></div></td><td class=\"c n x155c y3fc9 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x155d y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x155e y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x155f y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1560 y3fc9 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y425d w4f9 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: coperture naturali connesse con la fair value option<span class=\"_ _567\"> </span></div></td><td class=\"c n x1561 y425d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1562 y425d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1563 y425d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1564 y425d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1565 y425d w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1566 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.274<span class=\"_ _567\"> </span></div></td><td class=\"c n x1567 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">7.479<span class=\"_ _567\"> </span></div></td><td class=\"c n x1568 y3de2 w19a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(841)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1569 y3de2 w433 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(6.250)<span class=\"_ _567\"> </span></div></td><td class=\"c n xd99 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.643<span class=\"_ _567\"> </span></div></td></tr></table>Alla <span class=\"_ _8\"></span>voce <span class=\"_ _8\"></span>\u201c3 <span class=\"_ _1d\"></span>Attivit\u00e0 <span class=\"_ _8\"></span>e <span class=\"_ _1d\"></span>passivit\u00e0 <span class=\"_ _8\"></span>finanziarie: <span class=\"_ _1d\"></span>differ<span class=\"_ _2\"></span>enze <span class=\"_ _1d\"></span>cambio\u201d <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>esposto <span class=\"_ _1d\"></span>il <span class=\"_ _8\"></span>saldo <span class=\"_ _1d\"></span>positivo <span class=\"_ _8\"></span>(o negativo) <span class=\"_ _1d\"></span>delle <span class=\"_ _1d\"></span>variazioni <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>valore <span class=\"_ _8\"></span>delle <span class=\"_ _1d\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>e <span class=\"_ _24\"></span>passivit\u00e0 <span class=\"_ _1d\"></span>finanziarie <span class=\"_ _1d\"></span>denominate <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>valuta, diverse da quelle di negoziazione.<span class=\"_ _567\"> </span>Alla voce \u201c4. Strumenti derivati\u201d \u00e8 esposto il risultato economico di periodo riconducibile sostanzialmente ai derivati oggetto di discontinuing nei precedenti eser<span class=\"_ _2\"></span>cizi, per cui si \u00e8 interrotta la relazione di copertura, e ai contratti swap e outright che sono oggetto di natural hedge.<span class=\"_ _567\"> </span>Sezione 7 <span class=\"ff10\">- Risultato delle attivit\u00e0 e passivit\u00e0 finanziarie<span class=\"_ _567\"> </span></span><span class=\"ff10\"> </span>valutate al fair value con impatto a conto economico - voce<span class=\"_ _567\"> </span> 110<span class=\"_ _567\"> </span>7.2 <span class=\"_ _24\"> </span>V<span class=\"_ _2\"></span>ariazione <span class=\"_ _24\"> </span>netta <span class=\"_ _1\"> </span>di <span class=\"_ _24\"> </span>valore <span class=\"_ _24\"> </span>delle <span class=\"_ _24\"> </span>altre <span class=\"_ _24\"> </span>attivit\u00e0 <span class=\"_ _24\"> </span>e <span class=\"_ _1\"> </span>passivit\u00e0 <span class=\"_ _24\"> </span>finanziarie <span class=\"_ _1\"> </span>valutate <span class=\"_ _24\"> </span>al <span class=\"_ _24\"> </span>fair<span class=\"_ _567\"> </span> value <span class=\"_ _30\"> </span>con <span class=\"_ _77\"> </span>impatto <span class=\"_ _30\"> </span>a <span class=\"_ _77\"> </span>conto <span class=\"_ _30\"> </span>economico: <span class=\"_ _77\"> </span>composizione <span class=\"_ _30\"> </span>delle <span class=\"_ _77\"> </span>altr<span class=\"_ _2\"></span>e <span class=\"_ _77\"> </span>attivit\u00e0 <span class=\"_ _30\"> </span>finanziarie<span class=\"_ _567\"> </span> obbligatoriamente valutate al fair value<span class=\"_ _567\"> </span> Operazioni / Componenti reddituali<span class=\"_ _567\"> </span>Plusvalenze (A)<span class=\"_ _567\"> </span>Utili da realizzo (B)<span class=\"_ _567\"> </span>Minusvalenze (C)<span class=\"_ _567\"> </span>Perdite da r<span class=\"_ _2\"></span>ealizzo (D)<span class=\"_ _567\"> </span>Risultato netto<span class=\"_ _567\"> </span>[(A+B)-(C+D)]<span class=\"_ _567\"> </span>1. <span class=\"_ _2\"></span>Attivit\u00e0 finanziarie<span class=\"_ _567\"> </span>8.001<span class=\"_ _567\"> </span>364<span class=\"_ _567\"> </span>(9.859)<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>(1.494)<span class=\"_ _567\"> </span>1.1 Titoli di debito<span class=\"_ _567\"> </span>156<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>156<span class=\"_ _567\"> </span>1.2 Titoli di capitale<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>(659)<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>(659)<span class=\"_ _567\"> </span>1.3<span class=\"_ _567\"> </span>Quote di O.I.C.R.<span class=\"_ _567\"> </span>7.845<span class=\"_ _567\"> </span>364<span class=\"_ _567\"> </span>(9.200)<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>(991)<span class=\"_ _567\"> </span>1.4<span class=\"_ _567\"> </span>Finanziamenti<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>2. <span class=\"_ _2\"></span>Attivit\u00e0 finanziarie: differenze di cambio<span class=\"_ _567\"> </span>X<span class=\"_ _567\"> </span>X<span class=\"_ _567\"> </span>X<span class=\"_ _567\"> </span>X<span class=\"_ _567\"> </span>(1)<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span>8.001<span class=\"_ _567\"> </span>364<span class=\"_ _567\"> </span>(9.859)<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>(1.495<span class=\"_ _567\"> </span>La voce <span class=\"_ _2\"></span>\u00e8 composta <span class=\"_ _2\"></span>dal risultato degli <span class=\"_ _2\"></span>strumenti finanziari <span class=\"_ _2\"></span>che sono obbligatoriamente <span class=\"_ _2\"></span>valutati<span class=\"_ _567\"> </span> al fair value con impatto a conto economico, ancorch\u00e9 non detenuti per la negoziazione, per<span class=\"_ _567\"> </span> effetto del mancato superamento del test SPPI (Solely payments of principal and inter<span class=\"_ _2\"></span>ests)<span class=\"_ _567\"> </span> previsto <span class=\"_ _a\"></span>dal <span class=\"_ _a\"></span>principio <span class=\"_ _2\"></span>principio <span class=\"_ _a\"></span>IFRS9 <span class=\"_ _2\"></span>Strumenti <span class=\"_ _a\"></span>finanziari. <span class=\"_ _2\"></span>La <span class=\"_ _a\"></span>voce <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _a\"></span>prevalentemente <span class=\"_ _a\"></span>composta<span class=\"_ _567\"> </span> da OICR che per loro natura non hanno delle caratteristiche compatibili con il superamento<span class=\"_ _567\"> </span> del test.<span class=\"_ _567\"> </span>1.2.3.  Rischio di cambio<span class=\"_ _567\"> </span>Informazioni di natura qualitativa<span class=\"_ _567\"> </span>A. Aspetti generali, processi di gestione e metodi di misurazione del rischio di cambio<span class=\"_ _567\"> </span>La banca \u00e8 esposta al rischio di cambio in conseguenza della propria attivit\u00e0 di negoziazione<span class=\"_ _567\"> </span> sui mercati valutari e per la pr<span class=\"_ _2\"></span>opria attivit\u00e0 di investimento e di raccolta fondi con strumenti<span class=\"_ _567\"> </span> denominati in una valuta diversa da quella nazionale.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019esposizione al rischio cambio \u00e8 marginale, l\u2019operativit\u00e0 in cambi \u00e8 gestita dalla funzione di<span class=\"_ _567\"> </span> finanza/tesoreria.<span class=\"_ _567\"> </span>Il rischio cambio \u00e8 amministrato mediante limiti operativi sia per aree di divisa sia per<span class=\"_ _567\"> </span> concentrazione su ogni singola divisa. Inoltre, sono stabiliti limiti operativi di stop/loss giornalieri<span class=\"_ _567\"> </span> ed annuali.<span class=\"_ _567\"> </span>B. Attivit\u00e0 di copertura del rischio di cambio<span class=\"_ _567\"> </span>L'obiettivo <span class=\"_ _1\"> </span>primario <span class=\"_ _1\"> </span>della <span class=\"_ _1\"> </span>banca <span class=\"_ _9\"> </span>\u00e8 <span class=\"_ _24\"> </span>quello <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>gestir<span class=\"_ _2\"></span>e <span class=\"_ _1\"> </span>in <span class=\"_ _1\"> </span>maniera <span class=\"_ _9\"> </span>prudente <span class=\"_ _24\"> </span>il <span class=\"_ _9\"> </span>rischio <span class=\"_ _24\"> </span>cambio,<span class=\"_ _567\"> </span> tenendo sempre in considerazione la possibilit\u00e0 di coglier<span class=\"_ _2\"></span>e eventuali opportunit\u00e0 di mercato. Di<span class=\"_ _567\"> </span> conseguenza le operazioni che comportano assunzione di rischio cambio sono gestite mediante<span class=\"_ _567\"> </span> opportune strategie.<span class=\"_ _567\"> </span>Informazioni di natura quantitativa<span class=\"_ _567\"> </span>1. Distribuzione per valuta di denominazione delle attivit\u00e0 e passivit\u00e0 e dei derivati<span class=\"_ _567\"> </span><table class=\"s w736 h24b\" id=\"_691877ca-cdbe-4d85-9de2-f266c91cd039\"><tr><td></td><td></td><td></td><td class=\"t m0 x255b h27 y45f8 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alute<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 xb73 h27 y45f9 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c n x255c y45fa w554 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Dollaro USA<span class=\"_ _567\"> </span></div></td><td class=\"c n x255d y45fa w737 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Franco svizzero<span class=\"_ _567\"> </span></div></td><td class=\"c n x255e y45fa w738 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Sterlina<span class=\"_ _567\"> </span></div></td><td class=\"c n x255f y45fa w739 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Y<span class=\"_ _3\"></span>uan<span class=\"_ _567\"> </span></div></td><td class=\"c n x2560 y45fa w5d3 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Dollaro canadese<span class=\"_ _567\"> </span></div></td><td class=\"c n x2561 y45fa w73a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Altre valute<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y45fb w73b h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">A. Attivit\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x2562 y45fb w443 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">30.410<span class=\"_ _567\"> </span></div></td><td class=\"c n x2563 y45fb w190 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">233<span class=\"_ _567\"> </span></div></td><td class=\"c n x2564 y45fb w60e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.366<span class=\"_ _567\"> </span></div></td><td class=\"c n x2565 y45fb w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.653<span class=\"_ _567\"> </span></div></td><td class=\"c n x2566 y45fb w60e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.284<span class=\"_ _567\"> </span></div></td><td class=\"c n x2567 y45fb w60e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.234<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y45fc w73c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.1 Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x2568 y45fc w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.609<span class=\"_ _567\"> </span></div></td><td class=\"c n x2569 y45fc w444 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x256a y45fc w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x256b y45fc w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x256c y45fc w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x256d y45fc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y45fd w73d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.2 Titoli di capitale<span class=\"_ _567\"> </span></div></td><td class=\"c n x256e y45fd w182 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">168<span class=\"_ _567\"> </span></div></td><td class=\"c n x256f y45fd w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2570 y45fd w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2571 y45fd w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2572 y45fd w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2573 y45fd w248 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y45fe w73e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.3 Finanziamenti a banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x2574 y45fe wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.201<span class=\"_ _567\"> </span></div></td><td class=\"c n x2575 y45fe w182 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">141<span class=\"_ _567\"> </span></div></td><td class=\"c n x2576 y45fe w245 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">822<span class=\"_ _567\"> </span></div></td><td class=\"c n x2577 y45fe w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">83<span class=\"_ _567\"> </span></div></td><td class=\"c n x2578 y45fe wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.868<span class=\"_ _567\"> </span></div></td><td class=\"c n x2579 y45fe wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">528<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y3f1c w73f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.4 Finanziamenti a clientela<span class=\"_ _567\"> </span></div></td><td class=\"c n x257a y3f1c wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12.432<span class=\"_ _567\"> </span></div></td><td class=\"c n x257b y3f1c w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">92<span class=\"_ _567\"> </span></div></td><td class=\"c n x257c y3f1c wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">544<span class=\"_ _567\"> </span></div></td><td class=\"c n x257d y3f1c w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.570<span class=\"_ _567\"> </span></div></td><td class=\"c n x257e y3f1c w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.416<span class=\"_ _567\"> </span></div></td><td class=\"c n x257f y3f1c wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">706<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y3f06 w740 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">A.5 Altre attivit\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x2580 y3f06 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2581 y3f06 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2582 y3f06 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2583 y3f06 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2584 y3f06 w248 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2585 y3f06 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y45ff w741 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. Altre attivit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x2586 y45ff w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">857<span class=\"_ _567\"> </span></div></td><td class=\"c n x2587 y45ff w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">336<span class=\"_ _567\"> </span></div></td><td class=\"c n x2588 y45ff w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">108<span class=\"_ _567\"> </span></div></td><td class=\"c n x2589 y45ff w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">150<span class=\"_ _567\"> </span></div></td><td class=\"c n x258a y45ff w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">677<span class=\"_ _567\"> </span></div></td><td class=\"c n x258b y45ff w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">194<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41a8 w41a h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">C. Passivit\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x258c y41a8 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">61.701<span class=\"_ _567\"> </span></div></td><td class=\"c n x258d y41a8 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.175<span class=\"_ _567\"> </span></div></td><td class=\"c n x258e y41a8 w60e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.363<span class=\"_ _567\"> </span></div></td><td class=\"c n x258f y41a8 w1a0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">290<span class=\"_ _567\"> </span></div></td><td class=\"c n x2590 y41a8 w60e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.081<span class=\"_ _567\"> </span></div></td><td class=\"c n x2591 y41a8 w60e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.073<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y3f09 w742 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.1 Debiti verso banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x2592 y3f09 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2593 y3f09 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2594 y3f09 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2595 y3f09 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2596 y3f09 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2597 y3f09 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y41aa w743 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.2 Debiti verso clientela<span class=\"_ _567\"> </span></div></td><td class=\"c n x2598 y41aa w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">61.701<span class=\"_ _567\"> </span></div></td><td class=\"c n x2599 y41aa w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.175<span class=\"_ _567\"> </span></div></td><td class=\"c n x259a y41aa w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.363<span class=\"_ _567\"> </span></div></td><td class=\"c n x259b y41aa wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">290<span class=\"_ _567\"> </span></div></td><td class=\"c n x259c y41aa wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.081<span class=\"_ _567\"> </span></div></td><td class=\"c n x259d y41aa w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.073<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y3f1e w73c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.3 Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x259e y3f1e w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x259f y3f1e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25a0 y3f1e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25a1 y3f1e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25a2 y3f1e w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25a3 y3f1e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y3f1f w744 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">C.4 Altre passivit\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x25a4 y3f1f w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25a5 y3f1f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25a6 y3f1f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25a7 y3f1f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25a8 y3f1f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25a9 y3f1f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4600 w745 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">D. Altre passivit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x25aa y4600 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25ab y4600 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25ac y4600 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25ad y4600 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25ae y4600 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25af y4600 w1be h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fad w746 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">E. Derivati finanziari<span class=\"_ _567\"> </span></div></td><td class=\"c n x25b0 y3fad w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">201.870<span class=\"_ _567\"> </span></div></td><td class=\"c n x25b1 y3fad w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.080<span class=\"_ _567\"> </span></div></td><td class=\"c n x25b2 y3fad w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.975<span class=\"_ _567\"> </span></div></td><td class=\"c n x25b3 y3fad w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.845<span class=\"_ _567\"> </span></div></td><td class=\"c n x25b4 y3fad w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.699<span class=\"_ _567\"> </span></div></td><td class=\"c n x25b5 y3fad w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">9.743<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y4601 w72f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Opzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x25b6 y4601 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25b7 y4601 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25b8 y4601 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25b9 y4601 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25ba y4601 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25bb y4601 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y41b3 w4c3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x25bc y41b3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25bd y41b3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25be y41b3 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25bf y41b3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25c0 y41b3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25c1 y41b3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y4602 w71c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x25c2 y4602 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25c3 y4602 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25c4 y4602 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25c5 y4602 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25c6 y4602 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25c7 y4602 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x2315 h28 y4603 ff9 fs16 fc0 sc0 ls0 ws0\">Altri derivati<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22f4 y3f13 w4c3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x25c8 y3f13 w189 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">118.087<span class=\"_ _567\"> </span></div></td><td class=\"c n x25c9 y3f13 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">8.022<span class=\"_ _567\"> </span></div></td><td class=\"c n x25ca y3f13 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.988<span class=\"_ _567\"> </span></div></td><td class=\"c n x25cb y3f13 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.740<span class=\"_ _567\"> </span></div></td><td class=\"c n x25cc y3f13 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.249<span class=\"_ _567\"> </span></div></td><td class=\"c n x25cd y3f13 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">4.830<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y4604 w71c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x25ce y4604 w177 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">83.783<span class=\"_ _567\"> </span></div></td><td class=\"c n x25cf y4604 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">58<span class=\"_ _567\"> </span></div></td><td class=\"c n x25d0 y4604 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.988<span class=\"_ _567\"> </span></div></td><td class=\"c n x25d1 y4604 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.105<span class=\"_ _567\"> </span></div></td><td class=\"c n x25d2 y4604 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.450<span class=\"_ _567\"> </span></div></td><td class=\"c n x25d3 y4604 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">4.913<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y44b8 w312 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale attivit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x25d4 y44b8 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">149.354<span class=\"_ _567\"> </span></div></td><td class=\"c n x25d5 y44b8 w18b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.591<span class=\"_ _567\"> </span></div></td><td class=\"c n x25d6 y44b8 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.461<span class=\"_ _567\"> </span></div></td><td class=\"c n x25d7 y44b8 w60e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.543<span class=\"_ _567\"> </span></div></td><td class=\"c n x25d8 y44b8 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">7.210<span class=\"_ _567\"> </span></div></td><td class=\"c n x25d9 y44b8 w60e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.258<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42c5 w314 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale passivit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x25da y42c5 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">145.484<span class=\"_ _567\"> </span></div></td><td class=\"c n x25db y42c5 w18b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.233<span class=\"_ _567\"> </span></div></td><td class=\"c n x25dc y42c5 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.351<span class=\"_ _567\"> </span></div></td><td class=\"c n x25dd y42c5 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.395<span class=\"_ _567\"> </span></div></td><td class=\"c n x25de y42c5 w60e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.531<span class=\"_ _567\"> </span></div></td><td class=\"c n x25df y42c5 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.001<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w747 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Sbilancio (+/-)<span class=\"_ _567\"> </span></div></td><td class=\"c n x25e0 y3de2 w18b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.870<span class=\"_ _567\"> </span></div></td><td class=\"c n x25e1 y3de2 w190 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">358<span class=\"_ _567\"> </span></div></td><td class=\"c n x25e2 y3de2 w192 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">110<span class=\"_ _567\"> </span></div></td><td class=\"c n x25e3 y3de2 w1a0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">148<span class=\"_ _567\"> </span></div></td><td class=\"c n x25e4 y3de2 w1a0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">679<span class=\"_ _567\"> </span></div></td><td class=\"c n x25e5 y3de2 w192 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">257<span class=\"_ _567\"> </span></div></td></tr></table>2.  Modelli interni e altre metodologie per l\u2019analisi di sensitivit\u00e0<span class=\"_ _567\"> </span>ll <span class=\"_ _b\"></span>profilo <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>rischio <span class=\"_ _8\"></span>cambio <span class=\"_ _b\"></span>assunto <span class=\"_ _8\"></span>dal <span class=\"_ _b\"></span>Gruppo <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _b\"></span>poco <span class=\"_ _8\"></span>significativo, <span class=\"_ _b\"></span>considerata <span class=\"_ _8\"></span>l\u2019esposizione in valuta <span class=\"_ _2\"></span>delle poste <span class=\"_ _2\"></span>presenti e <span class=\"_ _2\"></span>le r<span class=\"_ _2\"></span>elative coperture <span class=\"_ _2\"></span>poste in <span class=\"_ _2\"></span>atto mediante <span class=\"_ _2\"></span>strumenti finanziari derivati.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-635": {
   "value": "Sezione 4 <span class=\"ff9\">- Risultato netto dell\u2019attivit\u00e0 di negoziazione -<span class=\"_ _567\"> </span></span>voce 80<span class=\"_ _567\"> </span>4.1 Risultato netto dell'attivit\u00e0 di negoziazione: composizione<span class=\"_ _567\"> </span><table class=\"s w4ec h1ee\" id=\"_acf932c6-6dfc-45f3-a3f7-2d8da8b337d0\"><tr><td class=\"c n x304 y40ff w4ed h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Operazioni / Componenti reddituali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1501 y40ff w4ee h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Plusvalenze</div></td><td class=\"t m0 x1502 h27 y42b1 ff6 fs16 fc0 sc0 ls0 ws0\">Utili da negoziazione </td><td class=\"t m0 x1503 h27 y42b1 ff6 fs16 fc0 sc0 ls0 ws0\">Minusvalenze </td><td class=\"t m0 xa12 h27 y42b1 ff6 fs16 fc0 sc0 ls0 ws0\">Perdite da negoziazione </td><td class=\"t m0 x1504 h27 y42b1 ff6 fs16 fc0 sc0 ls0 ws0\">Risultato netto </td></tr><tr><td></td><td class=\"t m0 x1505 h27 y42b2 ff6 fs16 fc0 sc0 ls0 ws0\">(A)<span class=\"_ _567\"> </span></td><td class=\"t m0 x754 h27 y42b2 ff6 fs16 fc0 sc0 ls0 ws0\">(B)<span class=\"_ _567\"> </span></td><td class=\"t m0 x1506 h27 y42b2 ff6 fs16 fc0 sc0 ls0 ws0\">(C)<span class=\"_ _567\"> </span></td><td class=\"t m0 x1507 h27 y42b2 ff6 fs16 fc0 sc0 ls0 ws0\">(D)<span class=\"_ _567\"> </span></td><td class=\"t m0 x1508 h27 y42b2 ff6 fs16 fc0 sc0 ls0 ws0\">[(A+B)-(C+D)]<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y42b3 w4ef h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finanziarie di negoziazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1509 y42b3 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">924<span class=\"_ _567\"> </span></div></td><td class=\"c n x150a y42b3 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.725<span class=\"_ _567\"> </span></div></td><td class=\"c n x150b y42b3 w193 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(481)<span class=\"_ _567\"> </span></div></td><td class=\"c n x150c y42b3 w19e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(78)<span class=\"_ _567\"> </span></div></td><td class=\"c n x150d y42b3 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.090<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fa5 w4f0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x150e y3fa5 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">83<span class=\"_ _567\"> </span></div></td><td class=\"c n x150f y3fa5 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">355<span class=\"_ _567\"> </span></div></td><td class=\"c n x1510 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1511 y3fa5 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(30)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1512 y3fa5 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">408<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fa6 w4f1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.2 Titoli di capitale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1513 y3fa6 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">809<span class=\"_ _567\"> </span></div></td><td class=\"c n x1514 y3fa6 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.288<span class=\"_ _567\"> </span></div></td><td class=\"c n x1515 y3fa6 w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(481)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1516 y3fa6 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(48)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1517 y3fa6 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.568<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fc1 w4f2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.3 Quote di O.I.C.R.<span class=\"_ _567\"> </span></div></td><td class=\"c n x1518 y3fc1 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">32<span class=\"_ _567\"> </span></div></td><td class=\"c n x1519 y3fc1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x151a y3fc1 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x151b y3fc1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x151c y3fc1 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">32<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fa8 w3f6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.4 Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x151d y3fa8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x151e y3fa8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x151f y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1520 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1521 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y40f8 w42a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.5 Altre<span class=\"_ _567\"> </span></div></td><td class=\"c n x1522 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1523 y40f8 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">82<span class=\"_ _567\"> </span></div></td><td class=\"c n x1524 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1525 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1526 y40f8 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">82<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fc2 w4a1 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">2. Passivit\u00e0 finanziarie di negoziazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1527 y3fc2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1528 y3fc2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1529 y3fc2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x152a y3fc2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x71e y3fc2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fac w4f0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x152b y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x152c y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x152d y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x152e y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x152f y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3f5c w3f8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.2 Debiti<span class=\"_ _567\"> </span></div></td><td class=\"c n x1530 y3f5c w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1531 y3f5c w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1532 y3f5c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1533 y3f5c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1534 y3f5c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y4292 w42a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.3 Altre<span class=\"_ _567\"> </span></div></td><td class=\"c n x1522 y4292 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1535 y4292 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1536 y4292 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1537 y4292 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1538 y4292 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41d2 w4f3 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">3. Attivit\u00e0 e passivit\u00e0 finanziarie: differ<span class=\"_ _2\"></span>enze di cambio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1539 y41d2 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x153a y41d2 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x153b y41d2 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x153c y41d2 w3f1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x153d y41d2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.022<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4138 w4f4 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4. Strumenti derivati<span class=\"_ _567\"> </span></div></td><td class=\"c n x153e y4138 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">350<span class=\"_ _567\"> </span></div></td><td class=\"c n x153f y4138 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.754<span class=\"_ _567\"> </span></div></td><td class=\"c n x1540 y4138 w193 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(360)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1541 y4138 w224 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(6.172)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1542 y4138 w19a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(469)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fb1 w4f5 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">4.1 Derivati finanziari:<span class=\"_ _567\"> </span></div></td><td class=\"c n x1543 y3fb1 w195 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">350<span class=\"_ _567\"> </span></div></td><td class=\"c n x1544 y3fb1 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.754<span class=\"_ _567\"> </span></div></td><td class=\"c n x1545 y3fb1 w199 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(360)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1546 y3fb1 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(6.172)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1547 y3fb1 w199 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(469)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3fb2 w4f6 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Su titoli di debito e tassi di interesse<span class=\"_ _567\"> </span></div></td><td class=\"c n x1548 y3fb2 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">350<span class=\"_ _567\"> </span></div></td><td class=\"c n x1549 y3fb2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.292<span class=\"_ _567\"> </span></div></td><td class=\"c n x154a y3fb2 w199 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(357)<span class=\"_ _567\"> </span></div></td><td class=\"c n x154b y3fb2 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(2.182)<span class=\"_ _567\"> </span></div></td><td class=\"c n x154c y3fb2 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">103<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3fb3 w3d2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Su titoli di capitale e indici azionari<span class=\"_ _567\"> </span></div></td><td class=\"c n x154d y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x154e y3fb3 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.462<span class=\"_ _567\"> </span></div></td><td class=\"c n x154f y3fb3 w169 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(3)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1550 y3fb3 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(3.990)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1551 y3fb3 w171 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(531)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y41fc w4f7 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Su valute e oro<span class=\"_ _567\"> </span></div></td><td class=\"c n x1552 y41fc w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1553 y41fc w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1554 y41fc w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1555 y41fc w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1556 y41fc wea h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(41)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y3fb5 w2e4 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x1557 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1558 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1559 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x155a y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x155b y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y3fc9 w4f8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">4.2 Derivati su crediti<span class=\"_ _567\"> </span></div></td><td class=\"c n x155c y3fc9 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x155d y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x155e y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x155f y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1560 y3fc9 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y425d w4f9 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: coperture naturali connesse con la fair value option<span class=\"_ _567\"> </span></div></td><td class=\"c n x1561 y425d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1562 y425d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1563 y425d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1564 y425d w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1565 y425d w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1566 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.274<span class=\"_ _567\"> </span></div></td><td class=\"c n x1567 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">7.479<span class=\"_ _567\"> </span></div></td><td class=\"c n x1568 y3de2 w19a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(841)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1569 y3de2 w433 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(6.250)<span class=\"_ _567\"> </span></div></td><td class=\"c n xd99 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.643<span class=\"_ _567\"> </span></div></td></tr></table><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsb71\">Alla <span class=\"_ _8\"></span>voce <span class=\"_ _8\"></span>\u201c3 <span class=\"_ _1d\"></span>Attivit\u00e0 <span class=\"_ _8\"></span>e <span class=\"_ _1d\"></span>passivit\u00e0 <span class=\"_ _8\"></span>finanziarie: <span class=\"_ _1d\"></span>differ<span class=\"_ _2\"></span>enze <span class=\"_ _1d\"></span>cambio\u201d <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>esposto <span class=\"_ _1d\"></span>il <span class=\"_ _8\"></span>saldo <span class=\"_ _1d\"></span>positivo <span class=\"_ _8\"></span>(o </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsb72\">negativo) <span class=\"_ _1d\"></span>delle <span class=\"_ _1d\"></span>variazioni <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>valore <span class=\"_ _8\"></span>delle <span class=\"_ _1d\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>e <span class=\"_ _24\"></span>passivit\u00e0 <span class=\"_ _1d\"></span>finanziarie <span class=\"_ _1d\"></span>denominate <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>valuta, </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsb73\">diverse da quelle di negoziazione.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2a gsb6d\">Alla voce \u201c4. Strumenti derivati\u201d \u00e8 esposto il risultato economico di periodo riconducibile </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws133 gsb6e\">sostanzialmente ai derivati oggetto di discontinuing nei precedenti eser<span class=\"_ _2\"></span>cizi, per cui si \u00e8 interrotta </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsb6f\">la relazione di copertura, e ai contratti swap e outright che sono oggetto di natural hedge.<span class=\"_ _567\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradingIncomeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-711": {
   "value": "Sezione 8 <span class=\"ff10\">- Rettifiche/ripr<span class=\"_ _2\"></span>ese di valore nette per rischio di<span class=\"_ _567\"> </span></span>cr<span class=\"_ _2\"></span>edito - voce 130<span class=\"_ _567\"> </span>8.1 Rettifiche di valore nette per rischio <span class=\"_ _b\"></span>di credito relativo ad attivit\u00e0 finanziarie valutate<span class=\"_ _567\"> </span>al costo ammortizzato: composizione<span class=\"_ _567\"> </span><table class=\"s w1e3 h20d\" id=\"_61b8562f-aa33-4c7c-9c84-9700eace8b78\"><tr><td></td><td></td><td></td><td class=\"c n x869 y42c6 w513 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche di valore (1)<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x15df y42c6 w514 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Riprese di valore (2)<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h27 y42c7 ff6 fs16 fc0 sc0 ls0 ws0\">Operazioni/Componenti </td><td class=\"t m0 x15e0 h27 y42c7 ff6 fs16 fc0 sc0 ls0 ws0\">Primo </td><td class=\"t m0 x15e1 h27 y42c7 ff6 fs16 fc0 sc0 ls0 ws0\">Secondo </td><td class=\"t m0 x58f h27 y42c7 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo </td><td></td><td></td><td class=\"t m0 x15e2 h27 y42c7 ff6 fs16 fc0 sc0 ls0 ws0\">Impaired acquisite </td><td></td><td class=\"t m0 x15e3 h27 y42c7 ff6 fs16 fc0 sc0 ls0 ws0\">Primo </td><td class=\"t m0 xd5f h27 y42c7 ff6 fs16 fc0 sc0 ls0 ws0\">Secondo </td><td class=\"t m0 x15e4 h27 y42c7 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo </td><td></td><td class=\"t m0 x15e5 h27 y42c7 ff6 fs16 fc0 sc0 ls0 ws0\">Impaired </td><td></td><td class=\"t m0 x15e6 h27 y42c8 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></td><td class=\"t m0 xbfe h27 y42c9 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 x547 h27 y42ca ff6 fs16 fc0 sc0 ls0 ws0\">reddituali<span class=\"_ _567\"> </span></td><td class=\"t m0 x15e0 h27 y42ca ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 xa0a h27 y42ca ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x15e7 h27 y42ca ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 x15e8 h27 y42ca ff6 fs16 fc0 sc0 ls0 ws0\">o originate<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x15e3 h27 y42ca ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x15e9 h27 y42ca ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x15ea h27 y42ca ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x15e5 h27 y42ca ff6 fs16 fc0 sc0 ls0 ws0\">acquisite </td><td></td><td></td><td class=\"t m0 x5e9 h27 y42cb ff6 fs16 fc0 sc0 ls0 ws0\">Riesposto<span class=\"_ _567\"> </span></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 class=\"t m0 x15eb h27 y42cc ff6 fs16 fc0 sc0 ls0 ws0\">o originate<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c n x1011 y42cd w515 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Write-of<span class=\"_ _2\"></span>f<span class=\"_ _567\"> </span></div></td><td class=\"c n x15ec y42cd w516 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _567\"> </span></div></td><td class=\"c n x15ed y42cd w453 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Write-off<span class=\"_ _567\"> </span></div></td><td class=\"c n x15ee y42cd w34b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _567\"> </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 n x304 y41ed w517 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A. <span class=\"_ _4\"></span>Crediti verso banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x15ef y41ed w19e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(10)<span class=\"_ _567\"> </span></div></td><td class=\"c n x15f0 y41ed w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x15f1 y41ed w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x15f2 y41ed w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x15f3 y41ed w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x15f4 y41ed w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x15f5 y41ed w1be h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">91<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x15f6 y41ed w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x15f7 y41ed w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x15f8 y41ed w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">81<span class=\"_ _567\"> </span></div></td><td class=\"c n x15f9 y41ed w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">554<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x15fa y4062 w518 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws309\">Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x15fb y4062 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(10)<span class=\"_ _567\"> </span></div></td><td class=\"c n x15fc y4062 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x15fd y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x15fe y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x15ff y4062 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1600 y4062 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1601 y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1602 y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1603 y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1604 y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1605 y4062 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(10)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1606 y4062 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">19<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1578 y4063 w519 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x1607 y4063 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1608 y4063 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1609 y4063 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x160a y4063 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x160b y4063 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x160c y4063 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x160d y4063 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">91<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x160e y4063 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x160f y4063 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1610 y4063 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1611 y4063 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">91<span class=\"_ _567\"> </span></div></td><td class=\"c n xbe5 y4063 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">535<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41d5 w51a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. <span class=\"_ _3\"></span>Crediti verso clientela<span class=\"_ _567\"> </span></div></td><td class=\"c n x1612 y41d5 w19b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(3.427)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1613 y41d5 w19e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(74)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1614 y41d5 w51b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(290)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1615 y41d5 w18e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(63.523)<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1616 y41d5 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1617 y41d5 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1618 y41d5 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">7.588<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1619 y41d5 w1be h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10<span class=\"_ _567\"> </span></div></td><td class=\"c n x161a y41d5 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">23.015<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x161b y41d5 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x161c y41d5 w1b6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(36.701)<span class=\"_ _567\"> </span></div></td><td class=\"c n x161d y41d5 w18e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(44.940)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x15fa y4065 w518 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws309\">Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x161e y4065 w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(968)<span class=\"_ _567\"> </span></div></td><td class=\"c n x161f y4065 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(74)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1620 y4065 w435 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(290)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1621 y4065 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(63.523)<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1622 y4065 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1623 y4065 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1624 y4065 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.906<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1625 y4065 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10<span class=\"_ _567\"> </span></div></td><td class=\"c n x158e y4065 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">23.015<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1626 y4065 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1627 y4065 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(36.924)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1628 y4065 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(45.255)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1578 y4066 w519 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x1629 y4066 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(2.459)<span class=\"_ _567\"> </span></div></td><td class=\"c n x162a y4066 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x162b y4066 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x162c y4066 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x162d y4066 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x162e y4066 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x162f y4066 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.682<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1630 y4066 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1631 y4066 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1632 y4066 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1633 y4066 wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">223<span class=\"_ _567\"> </span></div></td><td class=\"c n x1634 y4066 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">315<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1635 y3de2 w19b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(3.437)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1636 y3de2 w19e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(74)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1637 y3de2 w51b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(290)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1638 y3de2 w18e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(63.523)<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x15f3 y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x15f4 y3de2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1639 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">7.679<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x163a y3de2 w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10<span class=\"_ _567\"> </span></div></td><td class=\"c n x163b y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">23.015<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x163c y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x163d y3de2 w18e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(36.620)<span class=\"_ _567\"> </span></div></td><td class=\"c n x163e y3de2 w18e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(44.386)<span class=\"_ _567\"> </span></div></td></tr></table><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsb83\">La voce <span class=\"_ _b\"></span>accoglie le <span class=\"_ _b\"></span>rettifiche e <span class=\"_ _b\"></span>le riprese <span class=\"_ _b\"></span>di valore contabilizzate <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>fronte del rischio <span class=\"_ _b\"></span>di credito </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws8 gsb84\">delle attivit\u00e0 valutate al costo ammortizzato (portafoglio crediti verso banche e verso clientela </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs790\">inclusi i titoli di debito).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsb85\">Con riferimento <span class=\"_ _2\"></span>alle \u201cRettifiche <span class=\"_ _2\"></span>di valor<span class=\"_ _2\"></span>e\u201d il dato <span class=\"_ _2\"></span>della colonna <span class=\"_ _2\"></span>\u201cWrite-of<span class=\"_ _2\"></span>f\u201d registra <span class=\"_ _2\"></span>le per<span class=\"_ _2\"></span>dite a </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs791\">fronte della cancellazione definitiva di cr<span class=\"_ _2\"></span>editi classificati a sofferenza.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsb86\">Le <span class=\"_ _b\"></span>\u201cRett<span class=\"_ _b\"></span>ifiche <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>valore <span class=\"_ _b\"></span>\u2013 <span class=\"_ _8\"></span>T<span class=\"_ _3\"></span>erzo <span class=\"_ _8\"></span>Stadio\u201d, <span class=\"_ _b\"></span>determinate <span class=\"_ _8\"></span>dalla <span class=\"_ _b\"></span>valutazione <span class=\"_ _8\"></span>analitica <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>probabilit\u00e0 </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsb87\">di r<span class=\"_ _2\"></span>ecupero sui <span class=\"_ _2\"></span>crediti deteriorati e <span class=\"_ _2\"></span>dall\u2019attualizzazione dei flussi <span class=\"_ _2\"></span>di cassa attesi, si <span class=\"_ _2\"></span>riferiscono a:</div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsb88\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">posizioni in soffer<span class=\"_ _2\"></span>enza         <span class=\"_ _9c\"> </span>20.715 migliaia di euro (ex 22.655 migliaia di euro);</span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsb89\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">inadempienze probabili     <span class=\"_ _148\"> </span>40.078 migliaia d<span class=\"_ _b\"></span>i euro (ex 36.405 migliaia di eur<span class=\"_ _2\"></span>o);</span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsb8a\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">esposizioni scadute <span class=\"_ _76\"> </span> <span class=\"_ _10\"> </span>2.730 migliaia di euro (ex 2.063 migliaia di euro).<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws8a gs5c2\">Le riprese di valor<span class=\"_ _2\"></span>e \u201cprimo e secondo stadio\u201d sono determinate sull\u2019ammontare del portafoglio </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsb7b\">crediti in bonis.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsb7c\">Le \u201cRiprese di valor<span class=\"_ _2\"></span>e specifiche (T<span class=\"_ _3\"></span>erzo Stadio)\u201d si riferiscono a: </div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsb7d\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">pratiche a soffer<span class=\"_ _2\"></span>enza ammortizzate in esercizi precedenti e con r<span class=\"_ _2\"></span>ecuperi effettivi superiori </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs5c6\">a quelli attesi per 314 migliaia di euro (ex 402 migliaia di eur<span class=\"_ _2\"></span>o);</div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsb7e\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws155\">ad incassi di crediti pr<span class=\"_ _2\"></span>ecedentemente svalutati per 16.385 migliaia di euro (ex 15.324 </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs5c8\">migliaia di euro);</div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsb7f\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">a riprese da valutazioni per 6.316 migliaia di eur<span class=\"_ _2\"></span>o (ex 10.119 migliaia di euro).<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsb80\">Le <span class=\"_ _a\"></span>rettifiche <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>valore <span class=\"_ _2\"></span>su <span class=\"_ _a\"></span>finanziamenti <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>su <span class=\"_ _a\"></span>titoli <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>debito <span class=\"_ _2\"></span>risultano <span class=\"_ _a\"></span>dall\u2019applicazione <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>modelli </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsb81\">per la determinazione della perdita attesa su cr<span class=\"_ _2\"></span>editi adottati dal Gruppo.<span class=\"_ _567\"> </span></div>8.2 Rettifiche di valore nette per rischio <span class=\"_ _b\"></span>di credito relativo ad attivit\u00e0 finanziarie valutate<span class=\"_ _567\"> </span>al fair value con impatto sulla redditivit\u00e0 complessiva: composizione<span class=\"_ _567\"> </span>La voce accoglie le rettifiche e <span class=\"_ _2\"></span>le riprese di valore derivanti dall\u2019applicazione dei nuovi <span class=\"_ _2\"></span>modelli<span class=\"_ _567\"> </span>per la determinazione della perdita attesa sul portafoglio titoli di debito \u201cheld to collect &amp; sell\u201d<span class=\"_ _567\"> </span>in applicazione del principio contabile \u201cIFRS9 - Strumenti finanziari\u201d.<span class=\"_ _567\"> </span><table class=\"s w51c h20e\" id=\"_7dcfe7af-70ff-4b0e-b1ae-931d56a76eda\"><tr><td></td><td></td><td></td><td class=\"c n x869 y42a4 w513 h1b2\"><div class=\"t m0 x2a1 h27 y3db0 ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche di valore (1)<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x15df y42a4 w514 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Riprese di valore (2)<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h27 y42ce ff6 fs16 fc0 sc0 ls0 ws0\">Operazioni/Componenti </td><td class=\"t m0 x15e0 h27 y42ce ff6 fs16 fc0 sc0 ls0 ws0\">Primo </td><td class=\"t m0 x15e1 h27 y42ce ff6 fs16 fc0 sc0 ls0 ws0\">Secondo </td><td class=\"t m0 x58f h27 y42ce ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo </td><td></td><td></td><td class=\"t m0 x15e2 h27 y42ce ff6 fs16 fc0 sc0 ls0 ws0\">Impaired acquisite </td><td></td><td class=\"t m0 x15e3 h27 y42ce ff6 fs16 fc0 sc0 ls0 ws0\">Primo </td><td class=\"t m0 xd5f h27 y42ce ff6 fs16 fc0 sc0 ls0 ws0\">Secondo </td><td class=\"t m0 x15e4 h27 y42ce ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo </td><td></td><td class=\"t m0 x15e5 h27 y42ce ff6 fs16 fc0 sc0 ls0 ws0\">Impaired </td><td></td><td></td></tr><tr><td class=\"t m0 x547 h27 y42cf ff6 fs16 fc0 sc0 ls0 ws0\">reddituali<span class=\"_ _567\"> </span></td><td class=\"t m0 x15e0 h27 y42cf ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 xa0a h27 y42cf ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x15e7 h27 y42cf ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 x15e8 h27 y42cf ff6 fs16 fc0 sc0 ls0 ws0\">o originate<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x15e3 h27 y42cf ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x15e9 h27 y42cf ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x15ea h27 y42cf ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x15e5 h27 y42cf ff6 fs16 fc0 sc0 ls0 ws0\">acquisite </td><td class=\"c n x163f y42d0 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025</div></td><td class=\"c n x1640 y42d0 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </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 class=\"t m0 x15eb h27 y42d1 ff6 fs16 fc0 sc0 ls0 ws0\">o originate<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c n x1011 y42d2 w515 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Write-of<span class=\"_ _2\"></span>f<span class=\"_ _567\"> </span></div></td><td class=\"c n x15ec y42d2 w516 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _567\"> </span></div></td><td class=\"c n x15ed y42d2 w453 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Write-off<span class=\"_ _567\"> </span></div></td><td class=\"c n x15ee y42d2 w34b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y42d3 w51d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A. Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x1641 y42d3 w51b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(136)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1642 y42d3 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1643 y42d3 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1644 y42d3 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1645 y42d3 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1646 y42d3 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1647 y42d3 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">213<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1648 y42d3 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1649 y42d3 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x164a y42d3 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x164b y42d3 w1be h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">77<span class=\"_ _567\"> </span></div></td><td class=\"c n x164c y42d3 w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">52<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y411b w51e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x164d y411b w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x164e y411b w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x164f y411b w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1650 y411b w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1651 y411b w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1652 y411b w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1653 y411b w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1654 y411b w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1655 y411b w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1656 y411b w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1657 y411b w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1658 y411b w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1578 y411c w51f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">verso clientela<span class=\"_ _567\"> </span></div></td><td class=\"c n x1659 y411c w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x165a y411c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x165b y411c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x165c y411c w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x165d y411c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x165e y411c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x165f y411c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1660 y411c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1661 y411c w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1662 y411c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1663 y411c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x93f y411c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1578 y411d w520 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">verso banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x1664 y411d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1665 y411d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1666 y411d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1667 y411d w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1668 y411d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1669 y411d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x166a y411d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x166b y411d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x166c y411d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x166d y411d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x166e y411d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x166f y411d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1670 y3de2 w51b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(136)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1671 y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1672 y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1673 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1674 y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1675 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1676 y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">213<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1677 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1678 y3de2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1679 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x167a y3de2 w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">77<span class=\"_ _567\"> </span></div></td><td class=\"c n x167b y3de2 w1be h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">52<span class=\"_ _567\"> </span></div></td></tr></table>Sezione 14 <span class=\"ff9\">-</span> <span class=\"ff10\">Rettifiche/ripr<span class=\"_ _2\"></span>ese di valore nette su attivit\u00e0<span class=\"_ _567\"> </span></span>materiali - voce 210<span class=\"_ _567\"> </span>14.1. Rettifiche di valore nette su attivit\u00e0 materiali: composizione<span class=\"_ _567\"> </span>Le r<span class=\"_ _2\"></span>ettifiche di valore su <span class=\"_ _2\"></span>immobili di propriet\u00e0 <span class=\"_ _2\"></span>si riferiscono esclusivamente agli ammortamenti<span class=\"_ _567\"> </span>calcolati in base alla vita utile dei cespiti.<span class=\"_ _567\"> </span>Alla voce <span class=\"_ _b\"></span>\u201cDiritti d\u2019uso <span class=\"_ _b\"></span>acquisiti con <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>leasing\u201d risultano <span class=\"_ _b\"></span>iscritti gli <span class=\"_ _b\"></span>ammortamenti <span class=\"_ _b\"></span>delle attivit\u00e0<span class=\"_ _567\"> </span>consistenti nel diritto d\u2019uso oggetto dei contratti di locazione (c.d. \u201cRight of Use Asset\u201d o<span class=\"_ _567\"> </span>\u201cRoU Asset\u201d) rilevato in applicazione del principio contabile IFRS16 \u201cLeases\u201d e calcolato come<span class=\"_ _567\"> </span>sommatoria del debito per leasing, dei costi diretti iniziali, dei pagamenti ef<span class=\"_ _2\"></span>fettuati alla data o<span class=\"_ _567\"> </span>prima della data di decorrenza del contratto (al netto degli eventuali incentivi al leasing ricevuti)<span class=\"_ _567\"> </span>e dei costi di smantellamento e/o ripristino.<span class=\"_ _567\"> </span>Il dettaglio, per categorie di <span class=\"_ _b\"></span>cespiti, dell\u2019impatto a conto <span class=\"_ _b\"></span>economico delle rettifiche su attivit\u00e0<span class=\"_ _567\"> </span>materiali, \u00e8 riportato alla voce \u201cC.2 Ammortamenti\u201d della tabella \u201c9.6 Attivit\u00e0 materiali ad<span class=\"_ _567\"> </span>uso funzionale: V<span class=\"_ _a\"></span>ariazioni annue\u201d e del<span class=\"_ _b\"></span>la tabella \u201c9.7 Attivit\u00e0 materiali detenute a scopo<span class=\"_ _567\"> </span>d\u2019investimento: V<span class=\"_ _2\"></span>ariazioni annue\u201d della Sezione 9 della Parte B.<span class=\"_ _567\"> </span><table class=\"s w563 h215\" id=\"_9949fa0d-c355-47d6-98b2-5b3a3de51d0e\"><tr><td class=\"c n x304 y41e5 w564 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0/Componente reddituali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1706 y41e5 w565 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Ammortamento (a)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1707 y41e5 w566 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche di valore<span class=\"_ _567\"> </span></div></td><td class=\"c n x1708 y41e5 w567 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Riprese di valor<span class=\"_ _2\"></span>e (c)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1709 y41e5 w4fd h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Risultato netto<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x170a h27 y4306 ff6 fs16 fc0 sc0 ls0 ws0\">per deterioramento (b)<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x65f h27 y4306 ff6 fs16 fc0 sc0 ls0 ws0\">(a + b - c)<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 x547 h28 y4307 ff9 fs16 fc0 sc0 ls0 ws1de\">A. Attivit\u00e0  materiali<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1578 y42bd w568 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. <span class=\"_ _b\"></span>Ad uso funzionale<span class=\"_ _567\"> </span></div></td><td class=\"c n x170b y42bd w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(19.383)<span class=\"_ _567\"> </span></div></td><td class=\"c n x170c y42bd w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x170d y42bd w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x170e y42bd wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(19.383)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y4061 w569 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Di propriet\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x170f y4061 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(8.106)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1710 y4061 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1711 y4061 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1712 y4061 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(8.106)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y4062 w56a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Diritti d\u2019uso acquisiti con il leasing<span class=\"_ _567\"> </span></div></td><td class=\"c n x1713 y4062 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(11.277)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1714 y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1715 y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1716 y4062 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(11.277)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1578 y41d4 w56b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.2. Detenute a scopo di investimento<span class=\"_ _567\"> </span></div></td><td class=\"c n x1717 y41d4 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(85)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1718 y41d4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1719 y41d4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x171a y41d4 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(85)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y42c0 w569 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Di propriet\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x171b y42c0 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(85)<span class=\"_ _567\"> </span></div></td><td class=\"c n x171c y42c0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x171d y42c0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x171e y42c0 wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(85)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y4065 w56a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Diritti d\u2019uso acquisiti con il leasing<span class=\"_ _567\"> </span></div></td><td class=\"c n x171f y4065 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1720 y4065 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1721 y4065 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1722 y4065 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1723 y41d6 w56c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws30c\">3. Rimanenze<span class=\"_ _567\"> </span></div></td><td class=\"c n x1724 y41d6 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1725 y41d6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1726 y41d6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1727 y41d6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1728 y3de2 w18e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(19.468)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1729 y3de2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7a8 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x172a y3de2 w18e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(19.468)<span class=\"_ _567\"> </span></div></td></tr></table>Sezione 15<span class=\"ff10\"> - Rettifiche/ripr<span class=\"_ _2\"></span>ese di valore nette su attivit\u00e0<span class=\"_ _567\"> </span></span>immateriali - voce 220<span class=\"_ _567\"> </span>15.1 Rettifiche di valore nette di attivit\u00e0 immateriali: composizione<span class=\"_ _567\"> </span>Le <span class=\"_ _a\"></span>rettifiche <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>valore <span class=\"_ _a\"></span>si <span class=\"_ _a\"></span>riferiscono <span class=\"_ _a\"></span>agli <span class=\"_ _a\"></span>ammortamenti <span class=\"_ _a\"></span>calcolati <span class=\"_ _2\"></span>in <span class=\"_ _a\"></span>base <span class=\"_ _a\"></span>alla <span class=\"_ _a\"></span>vita <span class=\"_ _a\"></span>utile <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>attivit\u00e0<span class=\"_ _567\"> </span>immateriali.<span class=\"_ _567\"> </span><table class=\"s w571 h217\" id=\"_2c9560f1-7cbc-46a8-9837-cd870385010f\"><tr><td class=\"c n x304 y41ea w572 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0/Componenti reddituali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1734 y41ea w573 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Ammortamento (a)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1735 y41ea w574 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche di valore per<span class=\"_ _567\"> </span></div></td><td class=\"c n x1708 y41ea w567 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Riprese di valor<span class=\"_ _2\"></span>e (c)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1709 y41ea w4fd h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Risultato netto<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x1736 h27 y4308 ff6 fs16 fc0 sc0 ls0 ws0\">DEterioramento (b)<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x65f h27 y4308 ff6 fs16 fc0 sc0 ls0 ws0\">(a + b - c)<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 x547 h28 y4309 ff9 fs16 fc0 sc0 ls0 ws1de\">A. Attivit\u00e0  materiali<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x956 y4062 w575 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui:software<span class=\"_ _567\"> </span></div></td><td class=\"c n x1737 y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1738 y4062 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1739 y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x173a y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x97f y4063 w576 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.1 Di propriet\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x173b y4063 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(5.604)<span class=\"_ _567\"> </span></div></td><td class=\"c n x173c y4063 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x173d y4063 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x173e y4063 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(5.604)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y42c0 w577 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Generate internamente dall'azienda<span class=\"_ _567\"> </span></div></td><td class=\"c n x173f y42c0 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1740 y42c0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1741 y42c0 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x155b y42c0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y430a w3b2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _567\"> </span></div></td><td class=\"c n x1742 y430a wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(5.604)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1743 y430a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1744 y430a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1745 y430a wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(5.604)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x97f y4066 w578 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.2 Diritti d'uso acquisiti con il leasing<span class=\"_ _567\"> </span></div></td><td class=\"c n x1746 y4066 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1747 y4066 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1748 y4066 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1749 y4066 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x174a y3de2 w433 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(5.604)<span class=\"_ _567\"> </span></div></td><td class=\"c n x174b y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x174c y3de2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x174d y3de2 w433 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(5.604)<span class=\"_ _567\"> </span></div></td></tr></table>Sezione 17 <span class=\"ff9\">- Utili (per<span class=\"_ _2\"></span>dite) delle partecipazioni - voce 250<span class=\"_ _567\"> </span></span>17.1 Utile (perdite) delle partecipazioni: composizione<span class=\"_ _567\"> </span>La voci \u201c2) A.1 Rivalutazioni\u201d e \u201c2) B.1 Svalutazioni\u201d espongono il risultato dell\u2019attribuzione del<span class=\"_ _567\"> </span>risultato di periodo della Collegata Anthilia Capital Partners SGR S.p.A a fronte della valutazione<span class=\"_ _567\"> </span>col metodo del Patrimonio netto.<span class=\"_ _567\"> </span><table class=\"s w57e h218\" id=\"_c76e9643-8909-4caf-8fad-8962daf1207c\"><tr><td class=\"c n x304 y430d w57f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Componenti reddituali/Settori<span class=\"_ _567\"> </span></div></td><td class=\"c n x175c y430d wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x175d y430d wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h27 y430e ff6 fs16 fc0 sc0 ls0 ws0\">1) Imprese a contr<span class=\"_ _2\"></span>ollo congiunto<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x1331 h28 y430f ff9 fs16 fc0 sc0 ls0 ws0\">A. Proventi</td><td></td><td></td></tr><tr><td class=\"t m0 xe66 h28 y4310 ff9 fs16 fc0 sc0 ls0 ws0\">  1. Rivalutazioni</td><td></td><td></td></tr><tr><td class=\"t m0 xe66 h28 y4311 ff9 fs16 fc0 sc0 ls0 ws0\">   2. Utili da cessione</td><td></td><td></td></tr><tr><td class=\"t m0 xe66 h28 y4312 ff9 fs16 fc0 sc0 ls0 ws0\">   3. Riprese di valor<span class=\"_ _2\"></span>e</td><td></td><td></td></tr><tr><td class=\"t m0 xe66 h28 y4313 ff9 fs16 fc0 sc0 ls0 ws0\">   4. Altri proventi<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x1331 h28 y4314 ff9 fs16 fc0 sc0 ls0 ws0\">B. Oneri</td><td></td><td></td></tr><tr><td class=\"t m0 xe66 h28 y4315 ff9 fs16 fc0 sc0 ls0 ws0\">   1. Svalutazioni</td><td></td><td></td></tr><tr><td class=\"t m0 xe66 h2c y4316 ff10 fs16 fc0 sc0 ls0 ws0\">   2. Rettifiche di valore da deterioramento</td><td></td><td></td></tr><tr><td class=\"t m0 xe66 h28 y4317 ff9 fs16 fc0 sc0 ls0 ws0\">   3. Perdite da cessione</td><td></td><td></td></tr><tr><td class=\"t m0 xe66 h28 y4318 ff9 fs16 fc0 sc0 ls0 ws0\">   4. Altri oneri<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x8e1 h27 y4319 ff6 fs16 fc0 sc0 ls0 ws0\">Risultato Netto<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x304 y431a w580 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">2) Imprese sottoposte a influenza notevole<span class=\"_ _567\"> </span></div></td><td class=\"c n x175e y431a w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">569<span class=\"_ _567\"> </span></div></td><td class=\"c n x175f y431a w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">501<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x8e4 y3f0e w581 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A. Proventi<span class=\"_ _567\"> </span></div></td><td class=\"c n x1760 y3f0e wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">569<span class=\"_ _567\"> </span></div></td><td class=\"c n x1761 y3f0e wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">501<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1762 y431b w582 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Rivalutazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1763 y431b wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">569<span class=\"_ _567\"> </span></div></td><td class=\"c n x1764 y431b wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">501</div></td></tr><tr><td class=\"t m0 xe66 h28 y431c ff9 fs16 fc0 sc0 ls0 ws0\">   2. Utili da cessione</td><td></td><td></td></tr><tr><td class=\"t m0 xe66 h28 y431d ff9 fs16 fc0 sc0 ls0 ws0\">   3. Riprese di valor<span class=\"_ _2\"></span>e</td><td></td><td></td></tr><tr><td class=\"t m0 xe66 h28 y431e ff9 fs16 fc0 sc0 ls0 ws0\">   4. Altri proventi<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x1331 h28 y431f ff9 fs16 fc0 sc0 ls0 ws0\">B. Oneri</td><td></td><td></td></tr><tr><td class=\"t m0 xe66 h28 y4320 ff9 fs16 fc0 sc0 ls0 ws0\">   1. Svalutazioni</td><td></td><td></td></tr><tr><td class=\"t m0 xe66 h2c y4321 ff10 fs16 fc0 sc0 ls0 ws0\">   2. Rettifiche di valore da deterioramento</td><td></td><td></td></tr><tr><td class=\"t m0 xe66 h28 y4322 ff9 fs16 fc0 sc0 ls0 ws0\">   3. Perdite da cessione</td><td></td><td></td></tr><tr><td class=\"t m0 xe66 h28 y4323 ff9 fs16 fc0 sc0 ls0 ws0\">   4. Altri oneri<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x304 y4324 w583 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Risultato Netto<span class=\"_ _567\"> </span></div></td><td class=\"c n x1765 y4324 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">569<span class=\"_ _567\"> </span></div></td><td class=\"c n x1766 y4324 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">501<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w1e1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1765 y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">569<span class=\"_ _567\"> </span></div></td><td class=\"c n x1766 y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">501<span class=\"_ _567\"> </span></div></td></tr></table>Sezione 19 <span class=\"ff10\">- Rettifiche di valor<span class=\"_ _2\"></span>e dell\u2019avviamento - V<span class=\"_ _a\"></span>oce 270<span class=\"_ _567\"> </span></span>I risultati dei test d\u2019impairment degli avviamenti iscritti in bilancio non hanno comportato la<span class=\"_ _567\"> </span>rilevazione di rettifiche di valor<span class=\"_ _2\"></span>e.<span class=\"_ _567\"> </span>Per <span class=\"_ _3\"></span>quanto <span class=\"_ _a\"></span>riguarda <span class=\"_ _7d\"></span>la <span class=\"_ _a\"></span>metodologia <span class=\"_ _3\"></span>adottata <span class=\"_ _a\"></span>per <span class=\"_ _3\"></span>l\u2019effettuazione <span class=\"_ _3\"></span>dei <span class=\"_ _a\"></span>test <span class=\"_ _3\"></span>si <span class=\"_ _a\"></span>rimanda <span class=\"_ _3\"></span>al <span class=\"_ _a\"></span>commento<span class=\"_ _567\"> </span>della \u201cSezione 10 \u2013 Attivit\u00e0 immateriali\u201d dell\u2019Attivo dello Stato patrimoniale.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-5": {
   "value": "La variazione della voce \u00e8 riconducibile principalmente alla categoria \u201ca) salari e stipendi\u201d per<span class=\"_ _567\"> </span>effetto dell\u2019attuazione delle novit\u00e0 intr<span class=\"_ _2\"></span>odotte dal nuovo contratto nazionale di settore sia per la<span class=\"_ _567\"> </span>parte <span class=\"_ _a\"></span>normativa <span class=\"_ _2\"></span>(es.: <span class=\"_ _a\"></span>orario <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>lavoro), <span class=\"_ _a\"></span>sia <span class=\"_ _2\"></span>per <span class=\"_ _a\"></span>la <span class=\"_ _2\"></span>parte <span class=\"_ _2\"></span>economica, <span class=\"_ _a\"></span>fissate <span class=\"_ _2\"></span>dall\u2019accordo <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>rinnovo<span class=\"_ _567\"> </span>del c.c.n.l. del 23 novembre 2023 al 1\u00b0 settembr<span class=\"_ _2\"></span>e 2024, 1\u00b0 giugno 2025 e 1\u00b0 marzo 2026.<span class=\"_ _567\"> </span>La <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>\u201c1.g <span class=\"_ _3\"></span>- <span class=\"_ _a\"></span>versamenti <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>fondi <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>previdenza <span class=\"_ _7d\"></span>complementari <span class=\"_ _a\"></span>esterni: <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>contribuzione <span class=\"_ _3\"></span>definita\u201d<span class=\"_ _567\"> </span>comprende la quota di TFR versata al Fondo T<span class=\"_ _7d\"></span>esoreria e a Fondi pensione complementari.<span class=\"_ _567\"> </span>Il <span class=\"_ _8\"></span>dettaglio <span class=\"_ _1d\"></span>della <span class=\"_ _1d\"></span>voce <span class=\"_ _1d\"></span>\u201c1.i <span class=\"_ _1d\"></span>- <span class=\"_ _1d\"></span>altri <span class=\"_ _1d\"></span>benefici <span class=\"_ _8\"></span>a <span class=\"_ _1d\"></span>favore <span class=\"_ _8\"></span>dei <span class=\"_ _1d\"></span>dipendenti\u201d <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _1d\"></span>fornito <span class=\"_ _1d\"></span>nella <span class=\"_ _1d\"></span>successiva<span class=\"_ _567\"> </span>tabella 10.4.<span class=\"_ _567\"> </span>12.2 Numero medio dei dipendenti per categoria<span class=\"_ _567\"> </span>12.3 Fondi di quiescenza aziendali a benefici definiti: costi e ricavi<span class=\"_ _567\"> </span>Non presenti alle date di riferimento.<span class=\"_ _567\"> </span>Sezione 12 <span class=\"ff9\">- Spese amministrative - voce 190<span class=\"_ _567\"> </span></span>12.1 Spese per il personale: composizione<span class=\"_ _567\"> </span><span class=\"_ gs1df\"> </span><table class=\"s w521 h20f\" id=\"_b922efd7-e032-426e-b892-971a7212dfe7\"><tr><td class=\"c n x304 y42d4 w522 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia di spese/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td><td class=\"c n x167c y42d4 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x167d y42d4 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42d5 w523 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1) Personale dipendente<span class=\"_ _567\"> </span></div></td><td class=\"c n x167e y42d5 w524 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(228.680)<span class=\"_ _567\"> </span></div></td><td class=\"c n x167f y42d5 w198 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(228.712)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y42d6 w525 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) salari e stipendi<span class=\"_ _567\"> </span></div></td><td class=\"c n x1680 y42d6 w198 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(150.436)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1681 y42d6 w524 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(143.006)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y42d7 w526 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) oneri sociali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1682 y42d7 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(39.768)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1683 y42d7 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(38.035)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y42d8 w527 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">c) indennit\u00e0 di fine rapporto<span class=\"_ _567\"> </span></div></td><td class=\"c n x1684 y42d8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1685 y42d8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y42d9 w4f4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">d) spese previdenziali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1686 y42d9 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(24)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1687 y42d9 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(10)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y42da w528 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">e) accantonamento al trattamento di fine rapporto del personale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1688 y42da w435 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(673)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1689 y42da w435 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(860)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y42db w529 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">f) accantonamento al fondo trattamento di quiescenza e obblighi simili:<span class=\"_ _567\"> </span></div></td><td class=\"c n x168a y42db w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x168b y42db w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y42dc w52a h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">a contribuzione definita<span class=\"_ _567\"> </span></div></td><td class=\"c n x168c y42dc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x168d y42dc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y42dd w52b h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">a benefici definiti<span class=\"_ _567\"> </span></div></td><td class=\"c n x168e y42dd w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x168f y42dd w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y42de w52c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">g) versamenti ai fondi di previdenza complementar<span class=\"_ _2\"></span>e esterni:<span class=\"_ _567\"> </span></div></td><td class=\"c n x1690 y42de w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(15.623)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1691 y42de w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(14.811)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y42df w52a h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">a contribuzione definita<span class=\"_ _567\"> </span></div></td><td class=\"c n x1692 y42df w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(15.623)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1693 y42df w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(14.810)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y42bd w52b h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">a benefici definiti<span class=\"_ _567\"> </span></div></td><td class=\"c n x168e y42bd w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1694 y42bd w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x12e3 h28 y42e0 ff9 fs16 fc0 sc0 ls0 ws0\">h) costi derivanti da accordi di pagamento basati su pr<span class=\"_ _2\"></span>opri strumenti </td><td class=\"c n x1695 y42e1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1696 y42e1 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x12e3 h28 y42e2 ff9 fs16 fc0 sc0 ls0 ws0\">patrimoniali<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x548 y42e3 w52d h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">i) altri benefici a favore dei dipendenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x1697 y42e3 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(22.156)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1698 y42e3 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(31.990)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f14 w52e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2) Altro personale in attivit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x1699 y3f14 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(2.521)<span class=\"_ _567\"> </span></div></td><td class=\"c n x169a y3f14 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(2.785)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f15 w52f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3) Amministratori e sindaci<span class=\"_ _567\"> </span></div></td><td class=\"c n x169b y3f15 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(3.589)<span class=\"_ _567\"> </span></div></td><td class=\"c n x12d2 y3f15 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(3.604)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f16 w530 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">4) Personale collocato a riposo<span class=\"_ _567\"> </span></div></td><td class=\"c n x169c y3f16 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x169d y3f16 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x169e y3de2 w531 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(234.790)<span class=\"_ _567\"> </span></div></td><td class=\"c n x169f y3de2 w531 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(235.101)<span class=\"_ _567\"> </span></div></td></tr></table><table class=\"s w532 h210\" id=\"_4ae2262b-4810-41d7-8c5a-05297e16fce9\"><tr><td></td><td class=\"c n x16a0 y42d2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x16a1 y42d2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42d3 w533 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws30a\">1) Personale <span class=\"_ _b\"></span>dipendente<span class=\"_ _567\"> </span></div></td><td class=\"c n x16a2 y42d3 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.518<span class=\"_ _567\"> </span></div></td><td class=\"c n x16a3 y42d3 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.566<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16a4 y41a1 w534 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) dirigenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x16a5 y41a1 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">30<span class=\"_ _567\"> </span></div></td><td class=\"c n x16a6 y41a1 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">35<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16a4 y411c w535 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) quadri direttivi<span class=\"_ _567\"> </span></div></td><td class=\"c n x16a7 y411c wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.260<span class=\"_ _567\"> </span></div></td><td class=\"c n x16a8 y411c wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.250<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16a4 y411d w536 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) restante personale dipendente<span class=\"_ _567\"> </span></div></td><td class=\"c n x16a9 y411d wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.228<span class=\"_ _567\"> </span></div></td><td class=\"c n x109c y411d wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.281<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w537 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws30a\">2) Altro <span class=\"_ _b\"></span>personale<span class=\"_ _567\"> </span></div></td><td class=\"c n x16aa y3de2 w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">40<span class=\"_ _567\"> </span></div></td><td class=\"c n x16ab y3de2 w1be h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">53<span class=\"_ _567\"> </span></div></td></tr></table>12.5 Altre spese amministrative: composizione<span class=\"_ _567\"> </span>La voce \u201cLocazione immobili/cespiti\u201d accoglie gli oneri relativi ai contratti di locazione/noleggio<span class=\"_ _567\"> </span>non ricompresi nel campo d\u2019applicazione del principio IFRS 16 ed in particolar<span class=\"_ _2\"></span>e relativi a<span class=\"_ _567\"> </span>software.<span class=\"_ _567\"> </span>12.4 Altri benefici a favore dei dipendenti<span class=\"_ _567\"> </span>La voce \u201cStanziamento oneri vari\u201d accoglie l\u2019accantonamento al sistema premiante del personale<span class=\"_ _567\"> </span>dipendente, tra cui:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsd4\">l\u2019onere atteso di cir<span class=\"_ _2\"></span>ca 2,3 milioni di euro per il piano \u201cPhantom shares 2025\u201d unitamente ad<span class=\"_ _567\"> </span></span>un minor onere di 0,6 milioni di eur<span class=\"_ _2\"></span>o per adeguamento del piano \u201cPhantom shares 2024\u201d<span class=\"_ _567\"> </span>per il quale era stato accantonato alla fine dell\u2019esercizio pr<span class=\"_ _2\"></span>ecedente 2,3 milioni di euro;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws1d\">l\u2019onere annuale atteso per il piano \u201cL<span class=\"_ _3\"></span>TI 2024-26\u201d pari a 2,6 milioni di euro unitamente ad<span class=\"_ _567\"> </span></span>un minor onere di 0,3 mln per adeguamento della valutazione del bonus pool avvenuta nel<span class=\"_ _567\"> </span>2025 rispetto all\u2019onere stanziato a fine 2024 pari a 3,2 milioni di eur<span class=\"_ _2\"></span>o.<span class=\"_ _567\"> </span>Nel <span class=\"_ _1d\"></span>periodo <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>confronto <span class=\"_ _8\"></span>la <span class=\"_ _1d\"></span>voce <span class=\"_ _24\"></span>\u201cStanziamento <span class=\"_ _1d\"></span>oneri <span class=\"_ _1d\"></span>vari\u201d <span class=\"_ _24\"></span>accoglieva <span class=\"_ _1d\"></span>altres\u00ec <span class=\"_ _1d\"></span>l\u2019onere <span class=\"_ _8\"></span>di <span class=\"_ _24\"></span>9,5<span class=\"_ _567\"> </span>milioni di euro r<span class=\"_ _2\"></span>elativo all\u2019iniziativa di razionalizzazione del modello distributivo e organizzativo<span class=\"_ _567\"> </span>prevista dal piano industriale.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>ra le principali componenti della voce \u201cAltre\u201d si segnalano gli oneri relativi alla fornitura di<span class=\"_ _567\"> </span>servizi per la ristorazione del personale (es. ticket restaurant) per 2.921 migliaia di eur<span class=\"_ _2\"></span>o (2.890<span class=\"_ _567\"> </span>migliaia di euro lo scorso anno) e gli oneri r<span class=\"_ _2\"></span>elativi a premi assicurativi a favore dei dipendenti<span class=\"_ _567\"> </span>per 341 migliaia di euro (ex 261migliaia di eur<span class=\"_ _2\"></span>o lo scorso anno).<span class=\"_ _567\"> </span><table class=\"s w538 h211\" id=\"_f3110a4c-daad-47f8-9d0d-9b6f60f57ce4\"><tr><td></td><td class=\"c n x16ac y4118 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x16ad y4118 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42e4 w539 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Stanziamento oneri vari<span class=\"_ _567\"> </span></div></td><td class=\"c n x16ae y42e4 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(14.067)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16af y42e4 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(23.751)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42e5 w53a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Contribuzione cassa assistenza<span class=\"_ _567\"> </span></div></td><td class=\"c n x16b0 y42e5 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(3.468)<span class=\"_ _567\"> </span></div></td><td class=\"c n x108d y42e5 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(3.222)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41a1 w53b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Spese formazione e addestramento<span class=\"_ _567\"> </span></div></td><td class=\"c n x16b1 y41a1 w435 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(910)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16b2 y41a1 w435 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(843)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y427a w53c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Canoni fabbricati ad uso dipendenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x16b3 y427a w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(65)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16b4 y427a w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(80)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y427b w3b2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _567\"> </span></div></td><td class=\"c n x16b5 y427b w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(3.646)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16b6 y427b w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(4.094)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x16b7 y3de2 w53d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(22.156)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16b8 y3de2 w53d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(31.990)<span class=\"_ _567\"> </span></div></td></tr></table><table class=\"s w53e h212\" id=\"_89ef8873-653e-42ae-8b3a-4daee8c3640a\"><tr><td></td><td class=\"c n x16b9 y42e6 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x16ba y42e6 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h28 y42e7 ff9 fs16 fc0 sc0 ls0 ws0\">Imposte indirette e tasse:<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x16bb y42e8 w53f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Imposte di bollo<span class=\"_ _567\"> </span></div></td><td class=\"c n x16bc y42e8 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(38.943)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16bd y42e8 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(35.970)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16be y42e9 w540 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws30b\">Altre<span class=\"_ _567\"> </span></div></td><td class=\"c n x16bf y42e9 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(5.919)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c0 y42e9 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(4.546)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h28 y42ea ff9 fs16 fc0 sc0 ls0 ws0\">Altre spese:<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x16bb y40f6 w541 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Spese informatiche<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c1 y40f6 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(32.753)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c2 y40f6 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(31.020)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y4191 w434 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Locazione immobili/cespiti<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c3 y4191 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(2.466)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c4 y4191 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(2.321)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y4258 w542 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Manutenzione immobili, mobili e impianti<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c5 y4258 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(11.553)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c6 y4258 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(10.628)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y42eb w543 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">Postali e telegrafiche<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c3 y42eb wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.271)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c4 y42eb wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.407)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y42ec w544 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _a\"></span>elefoniche e trasmissione dati<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c7 y42ec wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(5.697)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c8 y42ec wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(5.471)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y42ed w545 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Energia elettrica, riscaldamento, acqua<span class=\"_ _567\"> </span></div></td><td class=\"c n x16bf y42ed wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(4.608)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c0 y42ed wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(5.073)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y42ee w546 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Servizi di pulizia<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c9 y42ee wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(2.242)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16ca y42ee wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(2.455)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y3f0d w547 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Stampanti, cancelleria e materiale cons.<span class=\"_ _567\"> </span></div></td><td class=\"c n x16cb y3f0d w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(514)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16cc y3f0d w171 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(680)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y42ef w548 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Spese trasporto<span class=\"_ _567\"> </span></div></td><td class=\"c n x16cd y42ef wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.406)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16ce y42ef wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.398)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y4292 w549 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Spese viaggio<span class=\"_ _567\"> </span></div></td><td class=\"c n x16cf y4292 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.625)<span class=\"_ _567\"> </span></div></td><td class=\"c n x59b y4292 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.508)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y42f0 w54a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Vigilanza e sicurezza<span class=\"_ _567\"> </span></div></td><td class=\"c n x16d0 y42f0 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.737)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16d1 y42f0 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.828)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16be y41de w54b h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws30b\">Pubblicitarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x16d2 y41de wad h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(2.441)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16d3 y41de wad h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(1.995)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y419a w54c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Informazioni e visure<span class=\"_ _567\"> </span></div></td><td class=\"c n x16d4 y419a wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(3.468)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16d5 y419a wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(3.260)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y42f1 w54d h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Premi assicurativi<span class=\"_ _567\"> </span></div></td><td class=\"c n x16d6 y42f1 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(1.439)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16d7 y42f1 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(1.501)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y42f2 w54e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Spese legali<span class=\"_ _567\"> </span></div></td><td class=\"c n x16cd y42f2 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(3.646)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16ce y42f2 wcb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(3.346)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y42f3 w54f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Spese per consulenze professionali<span class=\"_ _567\"> </span></div></td><td class=\"c n x16d8 y42f3 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(13.495)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16d9 y42f3 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(15.451)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y42f4 w550 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Contribuzioni varie e liberalit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x16da y42f4 w199 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(400)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16db y42f4 w199 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(318)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y41ff w551 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Spese diverse<span class=\"_ _567\"> </span></div></td><td class=\"c n x16bc y41ff wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(10.462)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16bd y41ff wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(19.960)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w1e1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x16dc y3de2 w1af h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(146.085)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16dd y3de2 w1af h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(150.136)<span class=\"_ _567\"> </span></div></td></tr></table>Sono inoltre ricompr<span class=\"_ _2\"></span>esi i compensi corrisposti al network di appartenenza della societ\u00e0 di<span class=\"_ _567\"> </span>revisione KPMG S.p.A. per i servizi pr<span class=\"_ _2\"></span>estati alla Banca, come di seguito riepilogati in base alle<span class=\"_ _567\"> </span>diverse tipologie di servizi prestati.<span class=\"_ _567\"> </span>I compensi esposti sono al netto delle spese, del contributo CONSOB (ove dovuto) e dell\u2019IV<span class=\"_ _2\"></span>A.<span class=\"_ _567\"> </span><table class=\"s w552 h213\" id=\"_838494b9-decf-49ec-8ddc-508efac5a414\"><tr><td class=\"c n x304 y42f5 w44f h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia di servizi<span class=\"_ _567\"> </span></div></td><td class=\"c n x16de y42f5 w553 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Soggetto che ha<span class=\"_ _567\"> </span></div></td><td class=\"c n x16df y42f5 w554 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Destinatario<span class=\"_ _567\"> </span></div></td><td class=\"c n x16e0 y42f5 w555 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Compensi<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x16e1 h27 y42f6 ff6 fs16 fc0 sc0 ls0 ws0\">erogato il servizio<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x16e2 h28 y42f7 ff9 fs16 fc0 sc0 ls0 ws0\">(migliaia di euro)<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y42f8 w556 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Revisione contabile<span class=\"_ _567\"> </span></div></td><td class=\"c n x16e3 y42f8 w557 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">KPMG S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n x16e4 y42f8 w558 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Banco di Desio<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x16e5 h28 y42f9 ff9 fs16 fc0 sc0 ls0 ws0\">490,5<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x16e6 h28 y42fa ff9 fs16 fc0 sc0 ls0 ws0\">e della Brianza S.p.A.<span class=\"_ _567\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"c n x16df y42fb w395 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Fides S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n x16e7 y42fb w559 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">69,1<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c n x16df y42fc w1dd h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Desio OBG S.r<span class=\"_ _a\"></span>.l.<span class=\"_ _567\"> </span></div></td><td class=\"c n x16e8 y42fc w559 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">16,2<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42fd w55a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Servizi di attestazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x16e9 y42fd w557 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">KPMG S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n x16ea y42fd w558 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Banco di Desio<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x16e5 h28 y42fe ff9 fs16 fc0 sc0 ls0 ws0\">278,4<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x16e6 h28 y42ff ff9 fs16 fc0 sc0 ls0 ws0\">e della Brianza S.p.A.<span class=\"_ _567\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"c n x16df y4300 w395 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Fides S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n x16eb y4300 w55b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1,2<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h28 y4301 ff9 fs16 fc0 sc0 ls0 ws0\">Altri servizi:<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x8e1 h2c y4302 ff10 fs16 fc0 sc0 ls0 ws0\">Supporto metodologico Risk </td><td class=\"c n x16ec y3f9d w2db h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">KPMG Advisory S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n x16ed y3f9d w558 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Banco di Desio<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x16e5 h28 y4302 ff9 fs16 fc0 sc0 ls0 ws0\">265,0<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 x8e1 h28 y4303 ff9 fs16 fc0 sc0 ls0 ws0\">Management<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x16e6 h28 y4303 ff9 fs16 fc0 sc0 ls0 ws0\">e della Brianza S.p.A.<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"c n x304 y3f9f w2a0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Altri servizi minimali<span class=\"_ _567\"> </span></div></td><td class=\"c n x16ee y3f9f w55c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">KPMG S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n x16ef y3f9f w558 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Banco di Desio<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x16f0 h28 y4304 ff9 fs16 fc0 sc0 ls0 ws0\">15,0<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x16e6 h28 y4305 ff9 fs16 fc0 sc0 ls0 ws0\">e della Brianza S.p.A.<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"c n x304 y3de2 w1e1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x16f1 y3de2 w55d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.135,4<span class=\"_ _567\"> </span></div></td></tr></table>La voce <span class=\"_ _2\"></span>\u201cSpese viaggi\u201d include <span class=\"_ _2\"></span>gli oneri sostenuti <span class=\"_ _2\"></span>e quelli <span class=\"_ _2\"></span>rimborsati a dipendenti <span class=\"_ _2\"></span>per spese di<span class=\"_ _567\"> </span>trasferta, rimborsi pi\u00e8 di lista e chilometrici.<span class=\"_ _567\"> </span>La variazione della voce \u201cSpese diverse\u201d \u00e8 riconducibile principalmente al contributo ordinario<span class=\"_ _567\"> </span>e straordinario al Fondo Interbancario di T<span class=\"_ _3\"></span>utela dei Depositi (DGS) pari a 836 migliaia di euro al<span class=\"_ _567\"> </span>31 dicembre 2025 (10.832 migliaia di eur<span class=\"_ _2\"></span>o rilevato alla data del 31 dicembre 2024). Si precisa<span class=\"_ _567\"> </span>che i piani di contribuzione all\u2019SRM e al DGS prevedevano una conclusione rispettivamente<span class=\"_ _567\"> </span>nel 2023 e nel 2024, salvo successive richieste di ulteriori fondi a titolo straordinario ovver<span class=\"_ _2\"></span>o<span class=\"_ _567\"> </span>per revisione della dotazione obiettivo: a dicembr<span class=\"_ _2\"></span>e 2025, il Fondo Interbancario di T<span class=\"_ _a\"></span>utela<span class=\"_ _567\"> </span>dei Depositi \u2013 FITD ha infatti richiesto un contributo nell'ambito dell'ordinario pr<span class=\"_ _2\"></span>ocesso di<span class=\"_ _567\"> </span>aggiustamento del livello obiettivo.<span class=\"_ _567\"> </span>La voce accoglie inoltre:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsa1\">la rilevazione delle spese verso fornitori per servizi diversi per 3.888 migliaia di euro (3.181<span class=\"_ _567\"> </span></span>migliaia di euro nello scorso eser<span class=\"_ _2\"></span>cizio);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws14c\">i contributi associativi per 1.588 migliaia di euro (1.932 migliaia di eur<span class=\"_ _2\"></span>o nello scorso esercizio<span class=\"_ _567\"> </span></span>di cui 1.169 migliaia di euro riferibili a contributi di categoria (1.540 migliaia di eur<span class=\"_ _2\"></span>o nello<span class=\"_ _567\"> </span>scorso esercizio);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws54\">oneri correlati alle convenzioni con le amministrazioni terze cedute (A<span class=\"_ _3\"></span>TC) per 1.128 migliaia<span class=\"_ _567\"> </span></span>di euro (703 migliaia di eur<span class=\"_ _2\"></span>o nello scorso esercizio);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws132\">spese verso cassa compensazione per 391 migliaia di euro (386 migliaia di eur<span class=\"_ _2\"></span>o nello scorso<span class=\"_ _567\"> </span></span>esercizio).<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-739": {
   "value": "<div class=\"t m0 h42 ff6 fsa fc0 sc0 ls0 ws0 gsb8c\">Sezione 12 <span class=\"ff9\">- Spese amministrative - voce 190<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gsb8d\">12.1 Spese per il personale: composizione<span class=\"_ _567\"> </span></div><div class=\"gs145\"><table class=\"s w521 h20f\" id=\"_b922efd7-e032-426e-b892-971a7212dfe7\"><tr><td class=\"c n x304 y42d4 w522 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia di spese/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td><td class=\"c n x167c y42d4 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x167d y42d4 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42d5 w523 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1) Personale dipendente<span class=\"_ _567\"> </span></div></td><td class=\"c n x167e y42d5 w524 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(228.680)<span class=\"_ _567\"> </span></div></td><td class=\"c n x167f y42d5 w198 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(228.712)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y42d6 w525 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) salari e stipendi<span class=\"_ _567\"> </span></div></td><td class=\"c n x1680 y42d6 w198 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(150.436)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1681 y42d6 w524 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(143.006)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y42d7 w526 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) oneri sociali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1682 y42d7 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(39.768)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1683 y42d7 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(38.035)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y42d8 w527 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">c) indennit\u00e0 di fine rapporto<span class=\"_ _567\"> </span></div></td><td class=\"c n x1684 y42d8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1685 y42d8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y42d9 w4f4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">d) spese previdenziali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1686 y42d9 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(24)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1687 y42d9 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(10)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y42da w528 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">e) accantonamento al trattamento di fine rapporto del personale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1688 y42da w435 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(673)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1689 y42da w435 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(860)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y42db w529 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">f) accantonamento al fondo trattamento di quiescenza e obblighi simili:<span class=\"_ _567\"> </span></div></td><td class=\"c n x168a y42db w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x168b y42db w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y42dc w52a h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">a contribuzione definita<span class=\"_ _567\"> </span></div></td><td class=\"c n x168c y42dc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x168d y42dc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y42dd w52b h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">a benefici definiti<span class=\"_ _567\"> </span></div></td><td class=\"c n x168e y42dd w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x168f y42dd w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y42de w52c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">g) versamenti ai fondi di previdenza complementar<span class=\"_ _2\"></span>e esterni:<span class=\"_ _567\"> </span></div></td><td class=\"c n x1690 y42de w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(15.623)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1691 y42de w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(14.811)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y42df w52a h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">a contribuzione definita<span class=\"_ _567\"> </span></div></td><td class=\"c n x1692 y42df w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(15.623)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1693 y42df w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(14.810)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y42bd w52b h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">a benefici definiti<span class=\"_ _567\"> </span></div></td><td class=\"c n x168e y42bd w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1694 y42bd w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x12e3 h28 y42e0 ff9 fs16 fc0 sc0 ls0 ws0\">h) costi derivanti da accordi di pagamento basati su pr<span class=\"_ _2\"></span>opri strumenti </td><td class=\"c n x1695 y42e1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1696 y42e1 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x12e3 h28 y42e2 ff9 fs16 fc0 sc0 ls0 ws0\">patrimoniali<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x548 y42e3 w52d h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">i) altri benefici a favore dei dipendenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x1697 y42e3 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(22.156)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1698 y42e3 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(31.990)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f14 w52e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2) Altro personale in attivit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x1699 y3f14 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(2.521)<span class=\"_ _567\"> </span></div></td><td class=\"c n x169a y3f14 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(2.785)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f15 w52f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3) Amministratori e sindaci<span class=\"_ _567\"> </span></div></td><td class=\"c n x169b y3f15 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(3.589)<span class=\"_ _567\"> </span></div></td><td class=\"c n x12d2 y3f15 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(3.604)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f16 w530 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">4) Personale collocato a riposo<span class=\"_ _567\"> </span></div></td><td class=\"c n x169c y3f16 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x169d y3f16 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x169e y3de2 w531 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(234.790)<span class=\"_ _567\"> </span></div></td><td class=\"c n x169f y3de2 w531 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(235.101)<span class=\"_ _567\"> </span></div></td></tr></table></div>La variazione della voce \u00e8 riconducibile principalmente alla categoria \u201ca) salari e stipendi\u201d per<span class=\"_ _567\"> </span>effetto dell\u2019attuazione delle novit\u00e0 intr<span class=\"_ _2\"></span>odotte dal nuovo contratto nazionale di settore sia per la<span class=\"_ _567\"> </span>parte <span class=\"_ _a\"></span>normativa <span class=\"_ _2\"></span>(es.: <span class=\"_ _a\"></span>orario <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>lavoro), <span class=\"_ _a\"></span>sia <span class=\"_ _2\"></span>per <span class=\"_ _a\"></span>la <span class=\"_ _2\"></span>parte <span class=\"_ _2\"></span>economica, <span class=\"_ _a\"></span>fissate <span class=\"_ _2\"></span>dall\u2019accordo <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>rinnovo<span class=\"_ _567\"> </span>del c.c.n.l. del 23 novembre 2023 al 1\u00b0 settembr<span class=\"_ _2\"></span>e 2024, 1\u00b0 giugno 2025 e 1\u00b0 marzo 2026.<span class=\"_ _567\"> </span>La <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>\u201c1.g <span class=\"_ _3\"></span>- <span class=\"_ _a\"></span>versamenti <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>fondi <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>previdenza <span class=\"_ _7d\"></span>complementari <span class=\"_ _a\"></span>esterni: <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>contribuzione <span class=\"_ _3\"></span>definita\u201d<span class=\"_ _567\"> </span>comprende la quota di TFR versata al Fondo T<span class=\"_ _7d\"></span>esoreria e a Fondi pensione complementari.<span class=\"_ _567\"> </span>Il <span class=\"_ _8\"></span>dettaglio <span class=\"_ _1d\"></span>della <span class=\"_ _1d\"></span>voce <span class=\"_ _1d\"></span>\u201c1.i <span class=\"_ _1d\"></span>- <span class=\"_ _1d\"></span>altri <span class=\"_ _1d\"></span>benefici <span class=\"_ _8\"></span>a <span class=\"_ _1d\"></span>favore <span class=\"_ _8\"></span>dei <span class=\"_ _1d\"></span>dipendenti\u201d <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _1d\"></span>fornito <span class=\"_ _1d\"></span>nella <span class=\"_ _1d\"></span>successiva<span class=\"_ _567\"> </span>tabella 10.4.<span class=\"_ _567\"> </span>12.2 Numero medio dei dipendenti per categoria<span class=\"_ _567\"> </span>12.3 Fondi di quiescenza aziendali a benefici definiti: costi e ricavi<span class=\"_ _567\"> </span>Non presenti alle date di riferimento.<span class=\"_ _567\"> </span><table class=\"s w532 h210\" id=\"_4ae2262b-4810-41d7-8c5a-05297e16fce9\"><tr><td></td><td class=\"c n x16a0 y42d2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x16a1 y42d2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42d3 w533 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws30a\">1) Personale <span class=\"_ _b\"></span>dipendente<span class=\"_ _567\"> </span></div></td><td class=\"c n x16a2 y42d3 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.518<span class=\"_ _567\"> </span></div></td><td class=\"c n x16a3 y42d3 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.566<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16a4 y41a1 w534 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) dirigenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x16a5 y41a1 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">30<span class=\"_ _567\"> </span></div></td><td class=\"c n x16a6 y41a1 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">35<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16a4 y411c w535 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) quadri direttivi<span class=\"_ _567\"> </span></div></td><td class=\"c n x16a7 y411c wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.260<span class=\"_ _567\"> </span></div></td><td class=\"c n x16a8 y411c wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.250<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16a4 y411d w536 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) restante personale dipendente<span class=\"_ _567\"> </span></div></td><td class=\"c n x16a9 y411d wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.228<span class=\"_ _567\"> </span></div></td><td class=\"c n x109c y411d wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.281<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w537 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws30a\">2) Altro <span class=\"_ _b\"></span>personale<span class=\"_ _567\"> </span></div></td><td class=\"c n x16aa y3de2 w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">40<span class=\"_ _567\"> </span></div></td><td class=\"c n x16ab y3de2 w1be h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">53<span class=\"_ _567\"> </span></div></td></tr></table><div class=\"t m0 h13 ffb fs3 fc2 sc0 ls0 ws0 gsb8f\">12.4 Altri benefici a favore dei dipendenti<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws153 gsb90\">La voce \u201cStanziamento oneri vari\u201d accoglie l\u2019accantonamento al sistema premiante del personale<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsb91\">dipendente, tra cui:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsb92\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsd4\">l\u2019onere atteso di cir<span class=\"_ _2\"></span>ca 2,3 milioni di euro per il piano \u201cPhantom shares 2025\u201d unitamente ad<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wsd4\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15b gsb93\">un minor onere di 0,6 milioni di eur<span class=\"_ _2\"></span>o per adeguamento del piano \u201cPhantom shares 2024\u201d<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsb94\">per il quale era stato accantonato alla fine dell\u2019esercizio pr<span class=\"_ _2\"></span>ecedente 2,3 milioni di euro;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsb95\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws1d\">l\u2019onere annuale atteso per il piano \u201cL<span class=\"_ _3\"></span>TI 2024-26\u201d pari a 2,6 milioni di euro unitamente ad<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws1d\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws55 gsb96\">un minor onere di 0,3 mln per adeguamento della valutazione del bonus pool avvenuta nel<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsb97\">2025 rispetto all\u2019onere stanziato a fine 2024 pari a 3,2 milioni di eur<span class=\"_ _2\"></span>o.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsb98\">Nel <span class=\"_ _1d\"></span>periodo <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>confronto <span class=\"_ _8\"></span>la <span class=\"_ _1d\"></span>voce <span class=\"_ _24\"></span>\u201cStanziamento <span class=\"_ _1d\"></span>oneri <span class=\"_ _1d\"></span>vari\u201d <span class=\"_ _24\"></span>accoglieva <span class=\"_ _1d\"></span>altres\u00ec <span class=\"_ _1d\"></span>l\u2019onere <span class=\"_ _8\"></span>di <span class=\"_ _24\"></span>9,5<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2b gsb99\">milioni di euro r<span class=\"_ _2\"></span>elativo all\u2019iniziativa di razionalizzazione del modello distributivo e organizzativo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsb9a\">prevista dal piano industriale.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws21 gsb9b\">T<span class=\"_ _3\"></span>ra le principali componenti della voce \u201cAltre\u201d si segnalano gli oneri relativi alla fornitura di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws12 gsb9c\">servizi per la ristorazione del personale (es. ticket restaurant) per 2.921 migliaia di eur<span class=\"_ _2\"></span>o (2.890<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws88 gsb9d\">migliaia di euro lo scorso anno) e gli oneri r<span class=\"_ _2\"></span>elativi a premi assicurativi a favore dei dipendenti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsb9e\">per 341 migliaia di euro (ex 261migliaia di eur<span class=\"_ _2\"></span>o lo scorso anno).<span class=\"_ _567\"> </span></div><div class=\"gsb9f\"><table class=\"s w538 h211\" id=\"_f3110a4c-daad-47f8-9d0d-9b6f60f57ce4\"><tr><td></td><td class=\"c n x16ac y4118 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x16ad y4118 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42e4 w539 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Stanziamento oneri vari<span class=\"_ _567\"> </span></div></td><td class=\"c n x16ae y42e4 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(14.067)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16af y42e4 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(23.751)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42e5 w53a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Contribuzione cassa assistenza<span class=\"_ _567\"> </span></div></td><td class=\"c n x16b0 y42e5 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(3.468)<span class=\"_ _567\"> </span></div></td><td class=\"c n x108d y42e5 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(3.222)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41a1 w53b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Spese formazione e addestramento<span class=\"_ _567\"> </span></div></td><td class=\"c n x16b1 y41a1 w435 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(910)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16b2 y41a1 w435 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(843)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y427a w53c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Canoni fabbricati ad uso dipendenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x16b3 y427a w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(65)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16b4 y427a w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(80)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y427b w3b2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _567\"> </span></div></td><td class=\"c n x16b5 y427b w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(3.646)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16b6 y427b w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(4.094)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x16b7 y3de2 w53d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(22.156)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16b8 y3de2 w53d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(31.990)<span class=\"_ _567\"> </span></div></td></tr></table></div>12.5 Altre spese amministrative: composizione<span class=\"_ _567\"> </span>La voce \u201cLocazione immobili/cespiti\u201d accoglie gli oneri relativi ai contratti di locazione/noleggio<span class=\"_ _567\"> </span>non ricompresi nel campo d\u2019applicazione del principio IFRS 16 ed in particolar<span class=\"_ _2\"></span>e relativi a<span class=\"_ _567\"> </span>software.<span class=\"_ _567\"> </span><table class=\"s w53e h212\" id=\"_89ef8873-653e-42ae-8b3a-4daee8c3640a\"><tr><td></td><td class=\"c n x16b9 y42e6 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x16ba y42e6 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h28 y42e7 ff9 fs16 fc0 sc0 ls0 ws0\">Imposte indirette e tasse:<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x16bb y42e8 w53f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Imposte di bollo<span class=\"_ _567\"> </span></div></td><td class=\"c n x16bc y42e8 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(38.943)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16bd y42e8 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(35.970)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16be y42e9 w540 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws30b\">Altre<span class=\"_ _567\"> </span></div></td><td class=\"c n x16bf y42e9 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(5.919)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c0 y42e9 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(4.546)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h28 y42ea ff9 fs16 fc0 sc0 ls0 ws0\">Altre spese:<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x16bb y40f6 w541 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Spese informatiche<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c1 y40f6 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(32.753)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c2 y40f6 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(31.020)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y4191 w434 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Locazione immobili/cespiti<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c3 y4191 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(2.466)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c4 y4191 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(2.321)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y4258 w542 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Manutenzione immobili, mobili e impianti<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c5 y4258 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(11.553)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c6 y4258 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(10.628)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y42eb w543 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">Postali e telegrafiche<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c3 y42eb wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.271)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c4 y42eb wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.407)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y42ec w544 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _a\"></span>elefoniche e trasmissione dati<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c7 y42ec wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(5.697)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c8 y42ec wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(5.471)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y42ed w545 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Energia elettrica, riscaldamento, acqua<span class=\"_ _567\"> </span></div></td><td class=\"c n x16bf y42ed wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(4.608)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c0 y42ed wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(5.073)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y42ee w546 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Servizi di pulizia<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c9 y42ee wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(2.242)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16ca y42ee wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(2.455)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y3f0d w547 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Stampanti, cancelleria e materiale cons.<span class=\"_ _567\"> </span></div></td><td class=\"c n x16cb y3f0d w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(514)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16cc y3f0d w171 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(680)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y42ef w548 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Spese trasporto<span class=\"_ _567\"> </span></div></td><td class=\"c n x16cd y42ef wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.406)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16ce y42ef wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.398)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y4292 w549 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Spese viaggio<span class=\"_ _567\"> </span></div></td><td class=\"c n x16cf y4292 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.625)<span class=\"_ _567\"> </span></div></td><td class=\"c n x59b y4292 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.508)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y42f0 w54a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Vigilanza e sicurezza<span class=\"_ _567\"> </span></div></td><td class=\"c n x16d0 y42f0 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.737)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16d1 y42f0 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.828)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16be y41de w54b h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws30b\">Pubblicitarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x16d2 y41de wad h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(2.441)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16d3 y41de wad h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(1.995)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y419a w54c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Informazioni e visure<span class=\"_ _567\"> </span></div></td><td class=\"c n x16d4 y419a wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(3.468)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16d5 y419a wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(3.260)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y42f1 w54d h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Premi assicurativi<span class=\"_ _567\"> </span></div></td><td class=\"c n x16d6 y42f1 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(1.439)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16d7 y42f1 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(1.501)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y42f2 w54e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Spese legali<span class=\"_ _567\"> </span></div></td><td class=\"c n x16cd y42f2 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(3.646)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16ce y42f2 wcb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(3.346)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y42f3 w54f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Spese per consulenze professionali<span class=\"_ _567\"> </span></div></td><td class=\"c n x16d8 y42f3 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(13.495)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16d9 y42f3 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(15.451)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y42f4 w550 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Contribuzioni varie e liberalit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x16da y42f4 w199 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(400)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16db y42f4 w199 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(318)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y41ff w551 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Spese diverse<span class=\"_ _567\"> </span></div></td><td class=\"c n x16bc y41ff wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(10.462)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16bd y41ff wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(19.960)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w1e1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x16dc y3de2 w1af h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(146.085)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16dd y3de2 w1af h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(150.136)<span class=\"_ _567\"> </span></div></td></tr></table><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsba1\">La voce <span class=\"_ _2\"></span>\u201cSpese viaggi\u201d include <span class=\"_ _2\"></span>gli oneri sostenuti <span class=\"_ _2\"></span>e quelli <span class=\"_ _2\"></span>rimborsati a dipendenti <span class=\"_ _2\"></span>per spese di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsba2\">trasferta, rimborsi pi\u00e8 di lista e chilometrici.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsfa gsba3\">La variazione della voce \u201cSpese diverse\u201d \u00e8 riconducibile principalmente al contributo ordinario<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws93 gsba4\">e straordinario al Fondo Interbancario di T<span class=\"_ _3\"></span>utela dei Depositi (DGS) pari a 836 migliaia di euro al<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws5 gsba5\">31 dicembre 2025 (10.832 migliaia di eur<span class=\"_ _2\"></span>o rilevato alla data del 31 dicembre 2024). Si precisa<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wse6 gsba6\">che i piani di contribuzione all\u2019SRM e al DGS prevedevano una conclusione rispettivamente<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws5a gsba7\">nel 2023 e nel 2024, salvo successive richieste di ulteriori fondi a titolo straordinario ovver<span class=\"_ _2\"></span>o<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws122 gsba8\">per revisione della dotazione obiettivo: a dicembr<span class=\"_ _2\"></span>e 2025, il Fondo Interbancario di T<span class=\"_ _a\"></span>utela<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws202 gsba9\">dei Depositi \u2013 FITD ha infatti richiesto un contributo nell'ambito dell'ordinario pr<span class=\"_ _2\"></span>ocesso di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsbaa\">aggiustamento del livello obiettivo.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsbab\">La voce accoglie inoltre:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsbac\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsa1\">la rilevazione delle spese verso fornitori per servizi diversi per 3.888 migliaia di euro (3.181<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wsa1\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsbad\">migliaia di euro nello scorso eser<span class=\"_ _2\"></span>cizio);<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsbae\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws14c\">i contributi associativi per 1.588 migliaia di euro (1.932 migliaia di eur<span class=\"_ _2\"></span>o nello scorso esercizio<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws14c\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws5 gsbaf\">di cui 1.169 migliaia di euro riferibili a contributi di categoria (1.540 migliaia di eur<span class=\"_ _2\"></span>o nello<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsbb0\">scorso esercizio);<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsbb1\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws54\">oneri correlati alle convenzioni con le amministrazioni terze cedute (A<span class=\"_ _3\"></span>TC) per 1.128 migliaia<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws54\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsbb2\">di euro (703 migliaia di eur<span class=\"_ _2\"></span>o nello scorso esercizio);<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsbb3\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws132\">spese verso cassa compensazione per 391 migliaia di euro (386 migliaia di eur<span class=\"_ _2\"></span>o nello scorso<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws132\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsbb4\">esercizio).<span class=\"_ _567\"> </span></div>Sono inoltre ricompr<span class=\"_ _2\"></span>esi i compensi corrisposti al network di appartenenza della societ\u00e0 di<span class=\"_ _567\"> </span>revisione KPMG S.p.A. per i servizi pr<span class=\"_ _2\"></span>estati alla Banca, come di seguito riepilogati in base alle<span class=\"_ _567\"> </span>diverse tipologie di servizi prestati.<span class=\"_ _567\"> </span>I compensi esposti sono al netto delle spese, del contributo CONSOB (ove dovuto) e dell\u2019IV<span class=\"_ _2\"></span>A.<span class=\"_ _567\"> </span><table class=\"s w552 h213\" id=\"_838494b9-decf-49ec-8ddc-508efac5a414\"><tr><td class=\"c n x304 y42f5 w44f h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia di servizi<span class=\"_ _567\"> </span></div></td><td class=\"c n x16de y42f5 w553 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Soggetto che ha<span class=\"_ _567\"> </span></div></td><td class=\"c n x16df y42f5 w554 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Destinatario<span class=\"_ _567\"> </span></div></td><td class=\"c n x16e0 y42f5 w555 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Compensi<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x16e1 h27 y42f6 ff6 fs16 fc0 sc0 ls0 ws0\">erogato il servizio<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x16e2 h28 y42f7 ff9 fs16 fc0 sc0 ls0 ws0\">(migliaia di euro)<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y42f8 w556 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Revisione contabile<span class=\"_ _567\"> </span></div></td><td class=\"c n x16e3 y42f8 w557 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">KPMG S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n x16e4 y42f8 w558 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Banco di Desio<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x16e5 h28 y42f9 ff9 fs16 fc0 sc0 ls0 ws0\">490,5<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x16e6 h28 y42fa ff9 fs16 fc0 sc0 ls0 ws0\">e della Brianza S.p.A.<span class=\"_ _567\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"c n x16df y42fb w395 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Fides S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n x16e7 y42fb w559 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">69,1<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c n x16df y42fc w1dd h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Desio OBG S.r<span class=\"_ _a\"></span>.l.<span class=\"_ _567\"> </span></div></td><td class=\"c n x16e8 y42fc w559 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">16,2<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42fd w55a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Servizi di attestazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x16e9 y42fd w557 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">KPMG S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n x16ea y42fd w558 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Banco di Desio<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x16e5 h28 y42fe ff9 fs16 fc0 sc0 ls0 ws0\">278,4<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x16e6 h28 y42ff ff9 fs16 fc0 sc0 ls0 ws0\">e della Brianza S.p.A.<span class=\"_ _567\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"c n x16df y4300 w395 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Fides S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n x16eb y4300 w55b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1,2<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h28 y4301 ff9 fs16 fc0 sc0 ls0 ws0\">Altri servizi:<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x8e1 h2c y4302 ff10 fs16 fc0 sc0 ls0 ws0\">Supporto metodologico Risk </td><td class=\"c n x16ec y3f9d w2db h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">KPMG Advisory S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n x16ed y3f9d w558 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Banco di Desio<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x16e5 h28 y4302 ff9 fs16 fc0 sc0 ls0 ws0\">265,0<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 x8e1 h28 y4303 ff9 fs16 fc0 sc0 ls0 ws0\">Management<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x16e6 h28 y4303 ff9 fs16 fc0 sc0 ls0 ws0\">e della Brianza S.p.A.<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"c n x304 y3f9f w2a0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Altri servizi minimali<span class=\"_ _567\"> </span></div></td><td class=\"c n x16ee y3f9f w55c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">KPMG S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n x16ef y3f9f w558 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Banco di Desio<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x16f0 h28 y4304 ff9 fs16 fc0 sc0 ls0 ws0\">15,0<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x16e6 h28 y4305 ff9 fs16 fc0 sc0 ls0 ws0\">e della Brianza S.p.A.<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"c n x304 y3de2 w1e1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x16f1 y3de2 w55d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.135,4<span class=\"_ _567\"> </span></div></td></tr></table>Sezione 13<span class=\"ff9\"> -</span> <span class=\"ff9\">Accantonamenti netti ai fondi per rischi ed<span class=\"_ _567\"> </span></span>oneri - voce 200 13.1 Accantonamenti netti agli altri fondi per rischi e oneri: composizione<span class=\"_ _567\"> </span><table class=\"s w55e h214\" id=\"_0a5a14b9-cf28-4daa-b213-403c6fda0081\"><tr><td></td><td class=\"c n x16f2 y413a w55f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Accantonamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x16f3 y413a w560 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Utilizzi<span class=\"_ _567\"> </span></div></td><td class=\"c n x16f4 y413a wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x16f5 y413a wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y420b w561 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Impegni per garanzie rilasciate<span class=\"_ _567\"> </span></div></td><td class=\"c n x16f6 y420b w435 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(341)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16f7 y420b wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">874<span class=\"_ _567\"> </span></div></td><td class=\"c n x16f8 y420b wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">533<span class=\"_ _567\"> </span></div></td><td class=\"c n x16f9 y420b wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">486<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y422e w562 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Oneri per controversie legali<span class=\"_ _567\"> </span></div></td><td class=\"c n x16fa y422e wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(4.411)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16fb y422e wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.512<span class=\"_ _567\"> </span></div></td><td class=\"c n x16fc y422e wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.899)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16fd y422e wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(2.468)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y420d w2e4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x16fe y420d w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(10.834)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16ff y420d wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.638<span class=\"_ _567\"> </span></div></td><td class=\"c n x1700 y420d wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(4.196)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1701 y420d wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(2.386)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1702 y3de2 w53d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(15.586)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1703 y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10.024<span class=\"_ _567\"> </span></div></td><td class=\"c n x1704 y3de2 w224 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(5.562)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1705 y3de2 w224 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(4.368)<span class=\"_ _567\"> </span></div></td></tr></table>La voce impegni per garanzie rilasciate rappresenta l\u2019accantonamento netto a fondo rischi<span class=\"_ _567\"> </span> determinato <span class=\"_ _24\"></span>applicando <span class=\"_ _24\"></span>i <span class=\"_ _24\"></span>modelli <span class=\"_ _24\"></span>di <span class=\"_ _24\"></span>calcolo <span class=\"_ _24\"></span>della <span class=\"_ _24\"></span>perdita <span class=\"_ _1d\"></span>attesa <span class=\"_ _24\"> </span>definiti <span class=\"_ _24\"> </span>in <span class=\"_ _24\"> </span>applicazione <span class=\"_ _24\"> </span>del<span class=\"_ _567\"> </span> principio contabile \u201cIFRS9 Strumenti finanziari\u201d.<span class=\"_ _567\"> </span>La voce oneri per controversie legali compr<span class=\"_ _2\"></span>ende gli accantonamenti costituiti nell\u2019esercizio per<span class=\"_ _567\"> </span> fronteggiar<span class=\"_ _2\"></span>e le previsioni di perdita a fr<span class=\"_ _2\"></span>onte di cause legali e revocatorie fallimentari.<span class=\"_ _567\"> </span> La voce altri accantonamenti comprende gli stanziamenti utili a fr<span class=\"_ _2\"></span>onteggiare altri rischi operativi.<span class=\"_ _567\"> </span>Sezione 14 <span class=\"ff9\">-</span> <span class=\"ff10\">Rettifiche/ripr<span class=\"_ _2\"></span>ese di valore nette su attivit\u00e0<span class=\"_ _567\"> </span></span>materiali - voce 210<span class=\"_ _567\"> </span>14.1. Rettifiche di valore nette su attivit\u00e0 materiali: composizione<span class=\"_ _567\"> </span><table class=\"s w563 h215\" id=\"_9949fa0d-c355-47d6-98b2-5b3a3de51d0e\"><tr><td class=\"c n x304 y41e5 w564 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0/Componente reddituali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1706 y41e5 w565 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Ammortamento (a)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1707 y41e5 w566 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche di valore<span class=\"_ _567\"> </span></div></td><td class=\"c n x1708 y41e5 w567 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Riprese di valor<span class=\"_ _2\"></span>e (c)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1709 y41e5 w4fd h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Risultato netto<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x170a h27 y4306 ff6 fs16 fc0 sc0 ls0 ws0\">per deterioramento (b)<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x65f h27 y4306 ff6 fs16 fc0 sc0 ls0 ws0\">(a + b - c)<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 x547 h28 y4307 ff9 fs16 fc0 sc0 ls0 ws1de\">A. Attivit\u00e0  materiali<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1578 y42bd w568 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. <span class=\"_ _b\"></span>Ad uso funzionale<span class=\"_ _567\"> </span></div></td><td class=\"c n x170b y42bd w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(19.383)<span class=\"_ _567\"> </span></div></td><td class=\"c n x170c y42bd w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x170d y42bd w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x170e y42bd wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(19.383)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y4061 w569 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Di propriet\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x170f y4061 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(8.106)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1710 y4061 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1711 y4061 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1712 y4061 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(8.106)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y4062 w56a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Diritti d\u2019uso acquisiti con il leasing<span class=\"_ _567\"> </span></div></td><td class=\"c n x1713 y4062 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(11.277)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1714 y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1715 y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1716 y4062 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(11.277)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1578 y41d4 w56b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.2. Detenute a scopo di investimento<span class=\"_ _567\"> </span></div></td><td class=\"c n x1717 y41d4 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(85)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1718 y41d4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1719 y41d4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x171a y41d4 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(85)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y42c0 w569 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Di propriet\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x171b y42c0 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(85)<span class=\"_ _567\"> </span></div></td><td class=\"c n x171c y42c0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x171d y42c0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x171e y42c0 wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(85)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y4065 w56a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Diritti d\u2019uso acquisiti con il leasing<span class=\"_ _567\"> </span></div></td><td class=\"c n x171f y4065 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1720 y4065 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1721 y4065 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1722 y4065 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1723 y41d6 w56c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws30c\">3. Rimanenze<span class=\"_ _567\"> </span></div></td><td class=\"c n x1724 y41d6 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1725 y41d6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1726 y41d6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1727 y41d6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1728 y3de2 w18e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(19.468)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1729 y3de2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7a8 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x172a y3de2 w18e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(19.468)<span class=\"_ _567\"> </span></div></td></tr></table><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsb83\">Le r<span class=\"_ _2\"></span>ettifiche di valore su <span class=\"_ _2\"></span>immobili di propriet\u00e0 <span class=\"_ _2\"></span>si riferiscono esclusivamente agli ammortamenti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsb84\">calcolati in base alla vita utile dei cespiti.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsb85\">Alla voce <span class=\"_ _b\"></span>\u201cDiritti d\u2019uso <span class=\"_ _b\"></span>acquisiti con <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>leasing\u201d risultano <span class=\"_ _b\"></span>iscritti gli <span class=\"_ _b\"></span>ammortamenti <span class=\"_ _b\"></span>delle attivit\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1ae gs791\">consistenti nel diritto d\u2019uso oggetto dei contratti di locazione (c.d. \u201cRight of Use Asset\u201d o<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1a1 gsb86\">\u201cRoU Asset\u201d) rilevato in applicazione del principio contabile IFRS16 \u201cLeases\u201d e calcolato come<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15b gsb87\">sommatoria del debito per leasing, dei costi diretti iniziali, dei pagamenti ef<span class=\"_ _2\"></span>fettuati alla data o<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws110 gs793\">prima della data di decorrenza del contratto (al netto degli eventuali incentivi al leasing ricevuti)<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsbb6\">e dei costi di smantellamento e/o ripristino.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsbb7\">Il dettaglio, per categorie di <span class=\"_ _b\"></span>cespiti, dell\u2019impatto a conto <span class=\"_ _b\"></span>economico delle rettifiche su attivit\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1d3 gs795\">materiali, \u00e8 riportato alla voce \u201cC.2 Ammortamenti\u201d della tabella \u201c9.6 Attivit\u00e0 materiali ad<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws21c gs796\">uso funzionale: V<span class=\"_ _a\"></span>ariazioni annue\u201d e del<span class=\"_ _b\"></span>la tabella \u201c9.7 Attivit\u00e0 materiali detenute a scopo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs797\">d\u2019investimento: V<span class=\"_ _2\"></span>ariazioni annue\u201d della Sezione 9 della Parte B.<span class=\"_ _567\"> </span></div>Sezione 15<span class=\"ff10\"> - Rettifiche/ripr<span class=\"_ _2\"></span>ese di valore nette su attivit\u00e0<span class=\"_ _567\"> </span></span>immateriali - voce 220<span class=\"_ _567\"> </span>15.1 Rettifiche di valore nette di attivit\u00e0 immateriali: composizione<span class=\"_ _567\"> </span><table class=\"s w571 h217\" id=\"_2c9560f1-7cbc-46a8-9837-cd870385010f\"><tr><td class=\"c n x304 y41ea w572 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0/Componenti reddituali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1734 y41ea w573 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Ammortamento (a)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1735 y41ea w574 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche di valore per<span class=\"_ _567\"> </span></div></td><td class=\"c n x1708 y41ea w567 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Riprese di valor<span class=\"_ _2\"></span>e (c)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1709 y41ea w4fd h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Risultato netto<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x1736 h27 y4308 ff6 fs16 fc0 sc0 ls0 ws0\">DEterioramento (b)<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x65f h27 y4308 ff6 fs16 fc0 sc0 ls0 ws0\">(a + b - c)<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 x547 h28 y4309 ff9 fs16 fc0 sc0 ls0 ws1de\">A. Attivit\u00e0  materiali<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x956 y4062 w575 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui:software<span class=\"_ _567\"> </span></div></td><td class=\"c n x1737 y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1738 y4062 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1739 y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x173a y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x97f y4063 w576 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.1 Di propriet\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x173b y4063 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(5.604)<span class=\"_ _567\"> </span></div></td><td class=\"c n x173c y4063 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x173d y4063 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x173e y4063 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(5.604)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y42c0 w577 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Generate internamente dall'azienda<span class=\"_ _567\"> </span></div></td><td class=\"c n x173f y42c0 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1740 y42c0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1741 y42c0 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x155b y42c0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y430a w3b2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _567\"> </span></div></td><td class=\"c n x1742 y430a wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(5.604)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1743 y430a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1744 y430a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1745 y430a wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(5.604)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x97f y4066 w578 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.2 Diritti d'uso acquisiti con il leasing<span class=\"_ _567\"> </span></div></td><td class=\"c n x1746 y4066 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1747 y4066 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1748 y4066 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1749 y4066 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x174a y3de2 w433 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(5.604)<span class=\"_ _567\"> </span></div></td><td class=\"c n x174b y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x174c y3de2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x174d y3de2 w433 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(5.604)<span class=\"_ _567\"> </span></div></td></tr></table>Le <span class=\"_ _a\"></span>rettifiche <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>valore <span class=\"_ _a\"></span>si <span class=\"_ _a\"></span>riferiscono <span class=\"_ _a\"></span>agli <span class=\"_ _a\"></span>ammortamenti <span class=\"_ _a\"></span>calcolati <span class=\"_ _2\"></span>in <span class=\"_ _a\"></span>base <span class=\"_ _a\"></span>alla <span class=\"_ _a\"></span>vita <span class=\"_ _a\"></span>utile <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>attivit\u00e0<span class=\"_ _567\"> </span> immateriali.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-772": {
   "value": "Sezione 12 <span class=\"ff9\">- Spese amministrative - voce 190<span class=\"_ _567\"> </span></span>12.1 Spese per il personale: composizione<span class=\"_ _567\"> </span><table class=\"s w521 h20f\" id=\"_b922efd7-e032-426e-b892-971a7212dfe7\"><tr><td class=\"c n x304 y42d4 w522 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia di spese/V<span class=\"_ _2\"></span>alori<span class=\"_ _567\"> </span></div></td><td class=\"c n x167c y42d4 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x167d y42d4 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42d5 w523 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1) Personale dipendente<span class=\"_ _567\"> </span></div></td><td class=\"c n x167e y42d5 w524 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(228.680)<span class=\"_ _567\"> </span></div></td><td class=\"c n x167f y42d5 w198 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(228.712)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y42d6 w525 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) salari e stipendi<span class=\"_ _567\"> </span></div></td><td class=\"c n x1680 y42d6 w198 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(150.436)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1681 y42d6 w524 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(143.006)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y42d7 w526 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) oneri sociali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1682 y42d7 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(39.768)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1683 y42d7 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(38.035)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y42d8 w527 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">c) indennit\u00e0 di fine rapporto<span class=\"_ _567\"> </span></div></td><td class=\"c n x1684 y42d8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1685 y42d8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y42d9 w4f4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">d) spese previdenziali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1686 y42d9 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(24)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1687 y42d9 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(10)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y42da w528 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">e) accantonamento al trattamento di fine rapporto del personale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1688 y42da w435 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(673)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1689 y42da w435 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(860)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y42db w529 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">f) accantonamento al fondo trattamento di quiescenza e obblighi simili:<span class=\"_ _567\"> </span></div></td><td class=\"c n x168a y42db w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x168b y42db w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y42dc w52a h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">a contribuzione definita<span class=\"_ _567\"> </span></div></td><td class=\"c n x168c y42dc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x168d y42dc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y42dd w52b h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">a benefici definiti<span class=\"_ _567\"> </span></div></td><td class=\"c n x168e y42dd w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x168f y42dd w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x548 y42de w52c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">g) versamenti ai fondi di previdenza complementar<span class=\"_ _2\"></span>e esterni:<span class=\"_ _567\"> </span></div></td><td class=\"c n x1690 y42de w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(15.623)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1691 y42de w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(14.811)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y42df w52a h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">a contribuzione definita<span class=\"_ _567\"> </span></div></td><td class=\"c n x1692 y42df w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(15.623)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1693 y42df w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(14.810)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y42bd w52b h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">a benefici definiti<span class=\"_ _567\"> </span></div></td><td class=\"c n x168e y42bd w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1694 y42bd w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x12e3 h28 y42e0 ff9 fs16 fc0 sc0 ls0 ws0\">h) costi derivanti da accordi di pagamento basati su pr<span class=\"_ _2\"></span>opri strumenti </td><td class=\"c n x1695 y42e1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1696 y42e1 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x12e3 h28 y42e2 ff9 fs16 fc0 sc0 ls0 ws0\">patrimoniali<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x548 y42e3 w52d h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">i) altri benefici a favore dei dipendenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x1697 y42e3 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(22.156)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1698 y42e3 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(31.990)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f14 w52e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2) Altro personale in attivit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x1699 y3f14 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(2.521)<span class=\"_ _567\"> </span></div></td><td class=\"c n x169a y3f14 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(2.785)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f15 w52f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3) Amministratori e sindaci<span class=\"_ _567\"> </span></div></td><td class=\"c n x169b y3f15 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(3.589)<span class=\"_ _567\"> </span></div></td><td class=\"c n x12d2 y3f15 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(3.604)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f16 w530 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">4) Personale collocato a riposo<span class=\"_ _567\"> </span></div></td><td class=\"c n x169c y3f16 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x169d y3f16 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x169e y3de2 w531 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(234.790)<span class=\"_ _567\"> </span></div></td><td class=\"c n x169f y3de2 w531 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(235.101)<span class=\"_ _567\"> </span></div></td></tr></table>La variazione della voce \u00e8 riconducibile principalmente alla categoria \u201ca) salari e stipendi\u201d per<span class=\"_ _567\"> </span>effetto dell\u2019attuazione delle novit\u00e0 intr<span class=\"_ _2\"></span>odotte dal nuovo contratto nazionale di settore sia per la<span class=\"_ _567\"> </span>parte <span class=\"_ _a\"></span>normativa <span class=\"_ _2\"></span>(es.: <span class=\"_ _a\"></span>orario <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>lavoro), <span class=\"_ _a\"></span>sia <span class=\"_ _2\"></span>per <span class=\"_ _a\"></span>la <span class=\"_ _2\"></span>parte <span class=\"_ _2\"></span>economica, <span class=\"_ _a\"></span>fissate <span class=\"_ _2\"></span>dall\u2019accordo <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>rinnovo<span class=\"_ _567\"> </span>del c.c.n.l. del 23 novembre 2023 al 1\u00b0 settembr<span class=\"_ _2\"></span>e 2024, 1\u00b0 giugno 2025 e 1\u00b0 marzo 2026.<span class=\"_ _567\"> </span>La <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>\u201c1.g <span class=\"_ _3\"></span>- <span class=\"_ _a\"></span>versamenti <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>fondi <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>previdenza <span class=\"_ _7d\"></span>complementari <span class=\"_ _a\"></span>esterni: <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>contribuzione <span class=\"_ _3\"></span>definita\u201d<span class=\"_ _567\"> </span>comprende la quota di TFR versata al Fondo T<span class=\"_ _7d\"></span>esoreria e a Fondi pensione complementari.<span class=\"_ _567\"> </span>Il <span class=\"_ _8\"></span>dettaglio <span class=\"_ _1d\"></span>della <span class=\"_ _1d\"></span>voce <span class=\"_ _1d\"></span>\u201c1.i <span class=\"_ _1d\"></span>- <span class=\"_ _1d\"></span>altri <span class=\"_ _1d\"></span>benefici <span class=\"_ _8\"></span>a <span class=\"_ _1d\"></span>favore <span class=\"_ _8\"></span>dei <span class=\"_ _1d\"></span>dipendenti\u201d <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _1d\"></span>fornito <span class=\"_ _1d\"></span>nella <span class=\"_ _1d\"></span>successiva<span class=\"_ _567\"> </span>tabella 10.4.<span class=\"_ _567\"> </span>12.2 Numero medio dei dipendenti per categoria<span class=\"_ _567\"> </span>12.3 Fondi di quiescenza aziendali a benefici definiti: costi e ricavi<span class=\"_ _567\"> </span>Non presenti alle date di riferimento.<span class=\"_ _567\"> </span><table class=\"s w532 h210\" id=\"_4ae2262b-4810-41d7-8c5a-05297e16fce9\"><tr><td></td><td class=\"c n x16a0 y42d2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x16a1 y42d2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42d3 w533 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws30a\">1) Personale <span class=\"_ _b\"></span>dipendente<span class=\"_ _567\"> </span></div></td><td class=\"c n x16a2 y42d3 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.518<span class=\"_ _567\"> </span></div></td><td class=\"c n x16a3 y42d3 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.566<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16a4 y41a1 w534 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) dirigenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x16a5 y41a1 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">30<span class=\"_ _567\"> </span></div></td><td class=\"c n x16a6 y41a1 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">35<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16a4 y411c w535 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) quadri direttivi<span class=\"_ _567\"> </span></div></td><td class=\"c n x16a7 y411c wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.260<span class=\"_ _567\"> </span></div></td><td class=\"c n x16a8 y411c wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.250<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16a4 y411d w536 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) restante personale dipendente<span class=\"_ _567\"> </span></div></td><td class=\"c n x16a9 y411d wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.228<span class=\"_ _567\"> </span></div></td><td class=\"c n x109c y411d wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.281<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w537 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws30a\">2) Altro <span class=\"_ _b\"></span>personale<span class=\"_ _567\"> </span></div></td><td class=\"c n x16aa y3de2 w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">40<span class=\"_ _567\"> </span></div></td><td class=\"c n x16ab y3de2 w1be h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">53<span class=\"_ _567\"> </span></div></td></tr></table>12.5 Altre spese amministrative: composizione<span class=\"_ _567\"> </span>La voce \u201cLocazione immobili/cespiti\u201d accoglie gli oneri relativi ai contratti di locazione/noleggio<span class=\"_ _567\"> </span>non ricompresi nel campo d\u2019applicazione del principio IFRS 16 ed in particolar<span class=\"_ _2\"></span>e relativi a<span class=\"_ _567\"> </span>software.<span class=\"_ _567\"> </span><table class=\"s w53e h212\" id=\"_89ef8873-653e-42ae-8b3a-4daee8c3640a\"><tr><td></td><td class=\"c n x16b9 y42e6 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x16ba y42e6 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h28 y42e7 ff9 fs16 fc0 sc0 ls0 ws0\">Imposte indirette e tasse:<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x16bb y42e8 w53f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Imposte di bollo<span class=\"_ _567\"> </span></div></td><td class=\"c n x16bc y42e8 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(38.943)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16bd y42e8 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(35.970)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16be y42e9 w540 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws30b\">Altre<span class=\"_ _567\"> </span></div></td><td class=\"c n x16bf y42e9 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(5.919)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c0 y42e9 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(4.546)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h28 y42ea ff9 fs16 fc0 sc0 ls0 ws0\">Altre spese:<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x16bb y40f6 w541 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Spese informatiche<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c1 y40f6 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(32.753)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c2 y40f6 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(31.020)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y4191 w434 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Locazione immobili/cespiti<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c3 y4191 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(2.466)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c4 y4191 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(2.321)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y4258 w542 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Manutenzione immobili, mobili e impianti<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c5 y4258 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(11.553)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c6 y4258 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(10.628)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y42eb w543 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">Postali e telegrafiche<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c3 y42eb wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.271)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c4 y42eb wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.407)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y42ec w544 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _a\"></span>elefoniche e trasmissione dati<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c7 y42ec wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(5.697)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c8 y42ec wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(5.471)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y42ed w545 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Energia elettrica, riscaldamento, acqua<span class=\"_ _567\"> </span></div></td><td class=\"c n x16bf y42ed wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(4.608)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c0 y42ed wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(5.073)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y42ee w546 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Servizi di pulizia<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c9 y42ee wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(2.242)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16ca y42ee wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(2.455)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y3f0d w547 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Stampanti, cancelleria e materiale cons.<span class=\"_ _567\"> </span></div></td><td class=\"c n x16cb y3f0d w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(514)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16cc y3f0d w171 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(680)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y42ef w548 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Spese trasporto<span class=\"_ _567\"> </span></div></td><td class=\"c n x16cd y42ef wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.406)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16ce y42ef wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.398)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y4292 w549 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Spese viaggio<span class=\"_ _567\"> </span></div></td><td class=\"c n x16cf y4292 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.625)<span class=\"_ _567\"> </span></div></td><td class=\"c n x59b y4292 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.508)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y42f0 w54a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Vigilanza e sicurezza<span class=\"_ _567\"> </span></div></td><td class=\"c n x16d0 y42f0 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.737)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16d1 y42f0 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.828)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16be y41de w54b h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws30b\">Pubblicitarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x16d2 y41de wad h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(2.441)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16d3 y41de wad h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(1.995)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y419a w54c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Informazioni e visure<span class=\"_ _567\"> </span></div></td><td class=\"c n x16d4 y419a wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(3.468)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16d5 y419a wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(3.260)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y42f1 w54d h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Premi assicurativi<span class=\"_ _567\"> </span></div></td><td class=\"c n x16d6 y42f1 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(1.439)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16d7 y42f1 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(1.501)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y42f2 w54e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Spese legali<span class=\"_ _567\"> </span></div></td><td class=\"c n x16cd y42f2 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(3.646)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16ce y42f2 wcb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(3.346)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y42f3 w54f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Spese per consulenze professionali<span class=\"_ _567\"> </span></div></td><td class=\"c n x16d8 y42f3 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(13.495)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16d9 y42f3 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(15.451)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y42f4 w550 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Contribuzioni varie e liberalit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x16da y42f4 w199 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(400)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16db y42f4 w199 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(318)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y41ff w551 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Spese diverse<span class=\"_ _567\"> </span></div></td><td class=\"c n x16bc y41ff wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(10.462)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16bd y41ff wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(19.960)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w1e1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x16dc y3de2 w1af h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(146.085)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16dd y3de2 w1af h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(150.136)<span class=\"_ _567\"> </span></div></td></tr></table>12.4 Altri benefici a favore dei dipendenti<span class=\"_ _567\"> </span>La voce \u201cStanziamento oneri vari\u201d accoglie l\u2019accantonamento al sistema premiante del personale<span class=\"_ _567\"> </span>dipendente, tra cui:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsd4\">l\u2019onere atteso di cir<span class=\"_ _2\"></span>ca 2,3 milioni di euro per il piano \u201cPhantom shares 2025\u201d unitamente ad<span class=\"_ _567\"> </span></span>un minor onere di 0,6 milioni di eur<span class=\"_ _2\"></span>o per adeguamento del piano \u201cPhantom shares 2024\u201d<span class=\"_ _567\"> </span>per il quale era stato accantonato alla fine dell\u2019esercizio pr<span class=\"_ _2\"></span>ecedente 2,3 milioni di euro;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws1d\">l\u2019onere annuale atteso per il piano \u201cL<span class=\"_ _3\"></span>TI 2024-26\u201d pari a 2,6 milioni di euro unitamente ad<span class=\"_ _567\"> </span></span>un minor onere di 0,3 mln per adeguamento della valutazione del bonus pool avvenuta nel<span class=\"_ _567\"> </span>2025 rispetto all\u2019onere stanziato a fine 2024 pari a 3,2 milioni di eur<span class=\"_ _2\"></span>o.<span class=\"_ _567\"> </span>Nel <span class=\"_ _1d\"></span>periodo <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>confronto <span class=\"_ _8\"></span>la <span class=\"_ _1d\"></span>voce <span class=\"_ _24\"></span>\u201cStanziamento <span class=\"_ _1d\"></span>oneri <span class=\"_ _1d\"></span>vari\u201d <span class=\"_ _24\"></span>accoglieva <span class=\"_ _1d\"></span>altres\u00ec <span class=\"_ _1d\"></span>l\u2019onere <span class=\"_ _8\"></span>di <span class=\"_ _24\"></span>9,5<span class=\"_ _567\"> </span>milioni di euro r<span class=\"_ _2\"></span>elativo all\u2019iniziativa di razionalizzazione del modello distributivo e organizzativo<span class=\"_ _567\"> </span>prevista dal piano industriale.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>ra le principali componenti della voce \u201cAltre\u201d si segnalano gli oneri relativi alla fornitura di<span class=\"_ _567\"> </span>servizi per la ristorazione del personale (es. ticket restaurant) per 2.921 migliaia di eur<span class=\"_ _2\"></span>o (2.890<span class=\"_ _567\"> </span>migliaia di euro lo scorso anno) e gli oneri r<span class=\"_ _2\"></span>elativi a premi assicurativi a favore dei dipendenti<span class=\"_ _567\"> </span>per 341 migliaia di euro (ex 261migliaia di eur<span class=\"_ _2\"></span>o lo scorso anno).<span class=\"_ _567\"> </span><table class=\"s w538 h211\" id=\"_f3110a4c-daad-47f8-9d0d-9b6f60f57ce4\"><tr><td></td><td class=\"c n x16ac y4118 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x16ad y4118 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42e4 w539 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Stanziamento oneri vari<span class=\"_ _567\"> </span></div></td><td class=\"c n x16ae y42e4 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(14.067)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16af y42e4 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(23.751)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42e5 w53a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Contribuzione cassa assistenza<span class=\"_ _567\"> </span></div></td><td class=\"c n x16b0 y42e5 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(3.468)<span class=\"_ _567\"> </span></div></td><td class=\"c n x108d y42e5 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(3.222)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41a1 w53b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Spese formazione e addestramento<span class=\"_ _567\"> </span></div></td><td class=\"c n x16b1 y41a1 w435 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(910)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16b2 y41a1 w435 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(843)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y427a w53c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Canoni fabbricati ad uso dipendenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x16b3 y427a w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(65)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16b4 y427a w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(80)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y427b w3b2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _567\"> </span></div></td><td class=\"c n x16b5 y427b w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(3.646)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16b6 y427b w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(4.094)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x16b7 y3de2 w53d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(22.156)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16b8 y3de2 w53d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(31.990)<span class=\"_ _567\"> </span></div></td></tr></table>Sono inoltre ricompr<span class=\"_ _2\"></span>esi i compensi corrisposti al network di appartenenza della societ\u00e0 di<span class=\"_ _567\"> </span>revisione KPMG S.p.A. per i servizi pr<span class=\"_ _2\"></span>estati alla Banca, come di seguito riepilogati in base alle<span class=\"_ _567\"> </span>diverse tipologie di servizi prestati.<span class=\"_ _567\"> </span>I compensi esposti sono al netto delle spese, del contributo CONSOB (ove dovuto) e dell\u2019IV<span class=\"_ _2\"></span>A.<span class=\"_ _567\"> </span><table class=\"s w552 h213\" id=\"_838494b9-decf-49ec-8ddc-508efac5a414\"><tr><td class=\"c n x304 y42f5 w44f h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia di servizi<span class=\"_ _567\"> </span></div></td><td class=\"c n x16de y42f5 w553 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Soggetto che ha<span class=\"_ _567\"> </span></div></td><td class=\"c n x16df y42f5 w554 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Destinatario<span class=\"_ _567\"> </span></div></td><td class=\"c n x16e0 y42f5 w555 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Compensi<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x16e1 h27 y42f6 ff6 fs16 fc0 sc0 ls0 ws0\">erogato il servizio<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x16e2 h28 y42f7 ff9 fs16 fc0 sc0 ls0 ws0\">(migliaia di euro)<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y42f8 w556 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Revisione contabile<span class=\"_ _567\"> </span></div></td><td class=\"c n x16e3 y42f8 w557 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">KPMG S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n x16e4 y42f8 w558 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Banco di Desio<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x16e5 h28 y42f9 ff9 fs16 fc0 sc0 ls0 ws0\">490,5<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x16e6 h28 y42fa ff9 fs16 fc0 sc0 ls0 ws0\">e della Brianza S.p.A.<span class=\"_ _567\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"c n x16df y42fb w395 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Fides S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n x16e7 y42fb w559 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">69,1<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c n x16df y42fc w1dd h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Desio OBG S.r<span class=\"_ _a\"></span>.l.<span class=\"_ _567\"> </span></div></td><td class=\"c n x16e8 y42fc w559 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">16,2<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42fd w55a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Servizi di attestazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x16e9 y42fd w557 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">KPMG S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n x16ea y42fd w558 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Banco di Desio<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x16e5 h28 y42fe ff9 fs16 fc0 sc0 ls0 ws0\">278,4<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x16e6 h28 y42ff ff9 fs16 fc0 sc0 ls0 ws0\">e della Brianza S.p.A.<span class=\"_ _567\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"c n x16df y4300 w395 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Fides S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n x16eb y4300 w55b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1,2<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h28 y4301 ff9 fs16 fc0 sc0 ls0 ws0\">Altri servizi:<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x8e1 h2c y4302 ff10 fs16 fc0 sc0 ls0 ws0\">Supporto metodologico Risk </td><td class=\"c n x16ec y3f9d w2db h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">KPMG Advisory S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n x16ed y3f9d w558 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Banco di Desio<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x16e5 h28 y4302 ff9 fs16 fc0 sc0 ls0 ws0\">265,0<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 x8e1 h28 y4303 ff9 fs16 fc0 sc0 ls0 ws0\">Management<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x16e6 h28 y4303 ff9 fs16 fc0 sc0 ls0 ws0\">e della Brianza S.p.A.<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"c n x304 y3f9f w2a0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Altri servizi minimali<span class=\"_ _567\"> </span></div></td><td class=\"c n x16ee y3f9f w55c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">KPMG S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n x16ef y3f9f w558 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Banco di Desio<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x16f0 h28 y4304 ff9 fs16 fc0 sc0 ls0 ws0\">15,0<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x16e6 h28 y4305 ff9 fs16 fc0 sc0 ls0 ws0\">e della Brianza S.p.A.<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"c n x304 y3de2 w1e1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x16f1 y3de2 w55d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.135,4<span class=\"_ _567\"> </span></div></td></tr></table>La voce <span class=\"_ _2\"></span>\u201cSpese viaggi\u201d include <span class=\"_ _2\"></span>gli oneri sostenuti <span class=\"_ _2\"></span>e quelli <span class=\"_ _2\"></span>rimborsati a dipendenti <span class=\"_ _2\"></span>per spese di<span class=\"_ _567\"> </span>trasferta, rimborsi pi\u00e8 di lista e chilometrici.<span class=\"_ _567\"> </span>La variazione della voce \u201cSpese diverse\u201d \u00e8 riconducibile principalmente al contributo ordinario<span class=\"_ _567\"> </span>e straordinario al Fondo Interbancario di T<span class=\"_ _3\"></span>utela dei Depositi (DGS) pari a 836 migliaia di euro al<span class=\"_ _567\"> </span>31 dicembre 2025 (10.832 migliaia di eur<span class=\"_ _2\"></span>o rilevato alla data del 31 dicembre 2024). Si precisa<span class=\"_ _567\"> </span>che i piani di contribuzione all\u2019SRM e al DGS prevedevano una conclusione rispettivamente<span class=\"_ _567\"> </span>nel 2023 e nel 2024, salvo successive richieste di ulteriori fondi a titolo straordinario ovver<span class=\"_ _2\"></span>o<span class=\"_ _567\"> </span>per revisione della dotazione obiettivo: a dicembr<span class=\"_ _2\"></span>e 2025, il Fondo Interbancario di T<span class=\"_ _a\"></span>utela<span class=\"_ _567\"> </span>dei Depositi \u2013 FITD ha infatti richiesto un contributo nell'ambito dell'ordinario pr<span class=\"_ _2\"></span>ocesso di<span class=\"_ _567\"> </span>aggiustamento del livello obiettivo.<span class=\"_ _567\"> </span>La voce accoglie inoltre:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsa1\">la rilevazione delle spese verso fornitori per servizi diversi per 3.888 migliaia di euro (3.181<span class=\"_ _567\"> </span></span>migliaia di euro nello scorso eser<span class=\"_ _2\"></span>cizio);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws14c\">i contributi associativi per 1.588 migliaia di euro (1.932 migliaia di eur<span class=\"_ _2\"></span>o nello scorso esercizio<span class=\"_ _567\"> </span></span>di cui 1.169 migliaia di euro riferibili a contributi di categoria (1.540 migliaia di eur<span class=\"_ _2\"></span>o nello<span class=\"_ _567\"> </span>scorso esercizio);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws54\">oneri correlati alle convenzioni con le amministrazioni terze cedute (A<span class=\"_ _3\"></span>TC) per 1.128 migliaia<span class=\"_ _567\"> </span></span>di euro (703 migliaia di eur<span class=\"_ _2\"></span>o nello scorso esercizio);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws132\">spese verso cassa compensazione per 391 migliaia di euro (386 migliaia di eur<span class=\"_ _2\"></span>o nello scorso<span class=\"_ _567\"> </span></span>esercizio).<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-652": {
   "value": "12.5 Altre spese amministrative: composizione<span class=\"_ _567\"> </span>La voce \u201cLocazione immobili/cespiti\u201d accoglie gli oneri relativi ai contratti di locazione/noleggio<span class=\"_ _567\"> </span>non ricompresi nel campo d\u2019applicazione del principio IFRS 16 ed in particolar<span class=\"_ _2\"></span>e relativi a<span class=\"_ _567\"> </span>software.<span class=\"_ _567\"> </span><table class=\"s w53e h212\" id=\"_89ef8873-653e-42ae-8b3a-4daee8c3640a\"><tr><td></td><td class=\"c n x16b9 y42e6 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x16ba y42e6 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h28 y42e7 ff9 fs16 fc0 sc0 ls0 ws0\">Imposte indirette e tasse:<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x16bb y42e8 w53f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Imposte di bollo<span class=\"_ _567\"> </span></div></td><td class=\"c n x16bc y42e8 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(38.943)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16bd y42e8 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(35.970)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16be y42e9 w540 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws30b\">Altre<span class=\"_ _567\"> </span></div></td><td class=\"c n x16bf y42e9 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(5.919)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c0 y42e9 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(4.546)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h28 y42ea ff9 fs16 fc0 sc0 ls0 ws0\">Altre spese:<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x16bb y40f6 w541 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Spese informatiche<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c1 y40f6 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(32.753)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c2 y40f6 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(31.020)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y4191 w434 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Locazione immobili/cespiti<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c3 y4191 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(2.466)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c4 y4191 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(2.321)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y4258 w542 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Manutenzione immobili, mobili e impianti<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c5 y4258 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(11.553)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c6 y4258 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(10.628)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y42eb w543 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">Postali e telegrafiche<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c3 y42eb wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.271)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c4 y42eb wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.407)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y42ec w544 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _a\"></span>elefoniche e trasmissione dati<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c7 y42ec wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(5.697)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c8 y42ec wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(5.471)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y42ed w545 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Energia elettrica, riscaldamento, acqua<span class=\"_ _567\"> </span></div></td><td class=\"c n x16bf y42ed wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(4.608)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c0 y42ed wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(5.073)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y42ee w546 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Servizi di pulizia<span class=\"_ _567\"> </span></div></td><td class=\"c n x16c9 y42ee wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(2.242)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16ca y42ee wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(2.455)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y3f0d w547 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Stampanti, cancelleria e materiale cons.<span class=\"_ _567\"> </span></div></td><td class=\"c n x16cb y3f0d w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(514)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16cc y3f0d w171 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(680)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y42ef w548 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Spese trasporto<span class=\"_ _567\"> </span></div></td><td class=\"c n x16cd y42ef wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.406)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16ce y42ef wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.398)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y4292 w549 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Spese viaggio<span class=\"_ _567\"> </span></div></td><td class=\"c n x16cf y4292 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.625)<span class=\"_ _567\"> </span></div></td><td class=\"c n x59b y4292 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.508)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y42f0 w54a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Vigilanza e sicurezza<span class=\"_ _567\"> </span></div></td><td class=\"c n x16d0 y42f0 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.737)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16d1 y42f0 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.828)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16be y41de w54b h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws30b\">Pubblicitarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x16d2 y41de wad h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(2.441)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16d3 y41de wad h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(1.995)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y419a w54c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Informazioni e visure<span class=\"_ _567\"> </span></div></td><td class=\"c n x16d4 y419a wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(3.468)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16d5 y419a wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(3.260)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y42f1 w54d h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Premi assicurativi<span class=\"_ _567\"> </span></div></td><td class=\"c n x16d6 y42f1 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(1.439)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16d7 y42f1 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(1.501)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y42f2 w54e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Spese legali<span class=\"_ _567\"> </span></div></td><td class=\"c n x16cd y42f2 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(3.646)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16ce y42f2 wcb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(3.346)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y42f3 w54f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Spese per consulenze professionali<span class=\"_ _567\"> </span></div></td><td class=\"c n x16d8 y42f3 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(13.495)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16d9 y42f3 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(15.451)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y42f4 w550 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Contribuzioni varie e liberalit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x16da y42f4 w199 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(400)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16db y42f4 w199 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(318)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x16bb y41ff w551 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Spese diverse<span class=\"_ _567\"> </span></div></td><td class=\"c n x16bc y41ff wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(10.462)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16bd y41ff wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(19.960)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w1e1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x16dc y3de2 w1af h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(146.085)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16dd y3de2 w1af h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(150.136)<span class=\"_ _567\"> </span></div></td></tr></table>Sono inoltre ricompr<span class=\"_ _2\"></span>esi i compensi corrisposti al network di appartenenza della societ\u00e0 di<span class=\"_ _567\"> </span>revisione KPMG S.p.A. per i servizi pr<span class=\"_ _2\"></span>estati alla Banca, come di seguito riepilogati in base alle<span class=\"_ _567\"> </span>diverse tipologie di servizi prestati.<span class=\"_ _567\"> </span>I compensi esposti sono al netto delle spese, del contributo CONSOB (ove dovuto) e dell\u2019IV<span class=\"_ _2\"></span>A.<span class=\"_ _567\"> </span><table class=\"s w552 h213\" id=\"_838494b9-decf-49ec-8ddc-508efac5a414\"><tr><td class=\"c n x304 y42f5 w44f h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia di servizi<span class=\"_ _567\"> </span></div></td><td class=\"c n x16de y42f5 w553 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Soggetto che ha<span class=\"_ _567\"> </span></div></td><td class=\"c n x16df y42f5 w554 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Destinatario<span class=\"_ _567\"> </span></div></td><td class=\"c n x16e0 y42f5 w555 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Compensi<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x16e1 h27 y42f6 ff6 fs16 fc0 sc0 ls0 ws0\">erogato il servizio<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x16e2 h28 y42f7 ff9 fs16 fc0 sc0 ls0 ws0\">(migliaia di euro)<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y42f8 w556 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Revisione contabile<span class=\"_ _567\"> </span></div></td><td class=\"c n x16e3 y42f8 w557 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">KPMG S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n x16e4 y42f8 w558 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Banco di Desio<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x16e5 h28 y42f9 ff9 fs16 fc0 sc0 ls0 ws0\">490,5<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x16e6 h28 y42fa ff9 fs16 fc0 sc0 ls0 ws0\">e della Brianza S.p.A.<span class=\"_ _567\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"c n x16df y42fb w395 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Fides S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n x16e7 y42fb w559 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">69,1<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c n x16df y42fc w1dd h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Desio OBG S.r<span class=\"_ _a\"></span>.l.<span class=\"_ _567\"> </span></div></td><td class=\"c n x16e8 y42fc w559 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">16,2<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42fd w55a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Servizi di attestazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x16e9 y42fd w557 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">KPMG S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n x16ea y42fd w558 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Banco di Desio<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x16e5 h28 y42fe ff9 fs16 fc0 sc0 ls0 ws0\">278,4<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x16e6 h28 y42ff ff9 fs16 fc0 sc0 ls0 ws0\">e della Brianza S.p.A.<span class=\"_ _567\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"c n x16df y4300 w395 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Fides S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n x16eb y4300 w55b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1,2<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h28 y4301 ff9 fs16 fc0 sc0 ls0 ws0\">Altri servizi:<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x8e1 h2c y4302 ff10 fs16 fc0 sc0 ls0 ws0\">Supporto metodologico Risk </td><td class=\"c n x16ec y3f9d w2db h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">KPMG Advisory S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n x16ed y3f9d w558 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Banco di Desio<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x16e5 h28 y4302 ff9 fs16 fc0 sc0 ls0 ws0\">265,0<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 x8e1 h28 y4303 ff9 fs16 fc0 sc0 ls0 ws0\">Management<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x16e6 h28 y4303 ff9 fs16 fc0 sc0 ls0 ws0\">e della Brianza S.p.A.<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"c n x304 y3f9f w2a0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Altri servizi minimali<span class=\"_ _567\"> </span></div></td><td class=\"c n x16ee y3f9f w55c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">KPMG S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n x16ef y3f9f w558 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Banco di Desio<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x16f0 h28 y4304 ff9 fs16 fc0 sc0 ls0 ws0\">15,0<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x16e6 h28 y4305 ff9 fs16 fc0 sc0 ls0 ws0\">e della Brianza S.p.A.<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"c n x304 y3de2 w1e1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x16f1 y3de2 w55d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.135,4<span class=\"_ _567\"> </span></div></td></tr></table>La voce <span class=\"_ _2\"></span>\u201cSpese viaggi\u201d include <span class=\"_ _2\"></span>gli oneri sostenuti <span class=\"_ _2\"></span>e quelli <span class=\"_ _2\"></span>rimborsati a dipendenti <span class=\"_ _2\"></span>per spese di<span class=\"_ _567\"> </span> trasferta, rimborsi pi\u00e8 di lista e chilometrici.<span class=\"_ _567\"> </span>La variazione della voce \u201cSpese diverse\u201d \u00e8 riconducibile principalmente al contributo ordinario<span class=\"_ _567\"> </span> e straordinario al Fondo Interbancario di T<span class=\"_ _3\"></span>utela dei Depositi (DGS) pari a 836 migliaia di euro al<span class=\"_ _567\"> </span> 31 dicembre 2025 (10.832 migliaia di eur<span class=\"_ _2\"></span>o rilevato alla data del 31 dicembre 2024). Si precisa<span class=\"_ _567\"> </span> che i piani di contribuzione all\u2019SRM e al DGS prevedevano una conclusione rispettivamente<span class=\"_ _567\"> </span> nel 2023 e nel 2024, salvo successive richieste di ulteriori fondi a titolo straordinario ovver<span class=\"_ _2\"></span>o<span class=\"_ _567\"> </span> per revisione della dotazione obiettivo: a dicembr<span class=\"_ _2\"></span>e 2025, il Fondo Interbancario di T<span class=\"_ _a\"></span>utela<span class=\"_ _567\"> </span> dei Depositi \u2013 FITD ha infatti richiesto un contributo nell'ambito dell'ordinario pr<span class=\"_ _2\"></span>ocesso di<span class=\"_ _567\"> </span> aggiustamento del livello obiettivo.<span class=\"_ _567\"> </span>La voce accoglie inoltre:<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsa1\">la rilevazione delle spese verso fornitori per servizi diversi per 3.888 migliaia di euro (3.181<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wsa1\"> </span>migliaia di euro nello scorso eser<span class=\"_ _2\"></span>cizio);<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws14c\">i contributi associativi per 1.588 migliaia di euro (1.932 migliaia di eur<span class=\"_ _2\"></span>o nello scorso esercizio<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws14c\"> </span>di cui 1.169 migliaia di euro riferibili a contributi di categoria (1.540 migliaia di eur<span class=\"_ _2\"></span>o nello<span class=\"_ _567\"> </span> scorso esercizio);<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws54\">oneri correlati alle convenzioni con le amministrazioni terze cedute (A<span class=\"_ _3\"></span>TC) per 1.128 migliaia<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws54\"> </span>di euro (703 migliaia di eur<span class=\"_ _2\"></span>o nello scorso esercizio);<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws132\">spese verso cassa compensazione per 391 migliaia di euro (386 migliaia di eur<span class=\"_ _2\"></span>o nello scorso<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws132\"> </span>esercizio).<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-753": {
   "value": "Sezione 13<span class=\"ff9\"> -</span> <span class=\"ff9\">Accantonamenti netti ai fondi per rischi ed<span class=\"_ _567\"> </span></span>oneri - voce 200 13.1 Accantonamenti netti agli altri fondi per rischi e oneri: composizione<span class=\"_ _567\"> </span>La voce impegni per garanzie rilasciate rappresenta l\u2019accantonamento netto a fondo rischi<span class=\"_ _567\"> </span>determinato <span class=\"_ _24\"></span>applicando <span class=\"_ _24\"></span>i <span class=\"_ _24\"></span>modelli <span class=\"_ _24\"></span>di <span class=\"_ _24\"></span>calcolo <span class=\"_ _24\"></span>della <span class=\"_ _24\"></span>perdita <span class=\"_ _1d\"></span>attesa <span class=\"_ _24\"> </span>definiti <span class=\"_ _24\"> </span>in <span class=\"_ _24\"> </span>applicazione <span class=\"_ _24\"> </span>del<span class=\"_ _567\"> </span>principio contabile \u201cIFRS9 Strumenti finanziari\u201d.<span class=\"_ _567\"> </span>La voce oneri per controversie legali compr<span class=\"_ _2\"></span>ende gli accantonamenti costituiti nell\u2019esercizio per<span class=\"_ _567\"> </span>fronteggiar<span class=\"_ _2\"></span>e le previsioni di perdita a fr<span class=\"_ _2\"></span>onte di cause legali e revocatorie fallimentari.<span class=\"_ _567\"> </span>La voce altri accantonamenti comprende gli stanziamenti utili a fr<span class=\"_ _2\"></span>onteggiare altri rischi operativi.<span class=\"_ _567\"> </span><table class=\"s w55e h214\" id=\"_0a5a14b9-cf28-4daa-b213-403c6fda0081\"><tr><td></td><td class=\"c n x16f2 y413a w55f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Accantonamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x16f3 y413a w560 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Utilizzi<span class=\"_ _567\"> </span></div></td><td class=\"c n x16f4 y413a wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x16f5 y413a wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y420b w561 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Impegni per garanzie rilasciate<span class=\"_ _567\"> </span></div></td><td class=\"c n x16f6 y420b w435 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(341)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16f7 y420b wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">874<span class=\"_ _567\"> </span></div></td><td class=\"c n x16f8 y420b wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">533<span class=\"_ _567\"> </span></div></td><td class=\"c n x16f9 y420b wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">486<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y422e w562 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Oneri per controversie legali<span class=\"_ _567\"> </span></div></td><td class=\"c n x16fa y422e wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(4.411)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16fb y422e wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.512<span class=\"_ _567\"> </span></div></td><td class=\"c n x16fc y422e wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.899)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16fd y422e wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(2.468)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y420d w2e4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x16fe y420d w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(10.834)<span class=\"_ _567\"> </span></div></td><td class=\"c n x16ff y420d wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.638<span class=\"_ _567\"> </span></div></td><td class=\"c n x1700 y420d wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(4.196)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1701 y420d wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(2.386)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1702 y3de2 w53d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(15.586)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1703 y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10.024<span class=\"_ _567\"> </span></div></td><td class=\"c n x1704 y3de2 w224 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(5.562)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1705 y3de2 w224 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(4.368)<span class=\"_ _567\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-697": {
   "value": "Sezione 14 <span class=\"ff9\">-</span> <span class=\"ff10\">Rettifiche/ripr<span class=\"_ _2\"></span>ese di valore nette su attivit\u00e0<span class=\"_ _567\"> </span></span>materiali - voce 210<span class=\"_ _567\"> </span>14.1. Rettifiche di valore nette su attivit\u00e0 materiali: composizione<span class=\"_ _567\"> </span><table class=\"s w563 h215\" id=\"_9949fa0d-c355-47d6-98b2-5b3a3de51d0e\"><tr><td class=\"c n x304 y41e5 w564 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0/Componente reddituali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1706 y41e5 w565 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Ammortamento (a)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1707 y41e5 w566 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche di valore<span class=\"_ _567\"> </span></div></td><td class=\"c n x1708 y41e5 w567 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Riprese di valor<span class=\"_ _2\"></span>e (c)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1709 y41e5 w4fd h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Risultato netto<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x170a h27 y4306 ff6 fs16 fc0 sc0 ls0 ws0\">per deterioramento (b)<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x65f h27 y4306 ff6 fs16 fc0 sc0 ls0 ws0\">(a + b - c)<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 x547 h28 y4307 ff9 fs16 fc0 sc0 ls0 ws1de\">A. Attivit\u00e0  materiali<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1578 y42bd w568 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. <span class=\"_ _b\"></span>Ad uso funzionale<span class=\"_ _567\"> </span></div></td><td class=\"c n x170b y42bd w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(19.383)<span class=\"_ _567\"> </span></div></td><td class=\"c n x170c y42bd w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x170d y42bd w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x170e y42bd wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(19.383)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y4061 w569 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Di propriet\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x170f y4061 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(8.106)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1710 y4061 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1711 y4061 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1712 y4061 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(8.106)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y4062 w56a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Diritti d\u2019uso acquisiti con il leasing<span class=\"_ _567\"> </span></div></td><td class=\"c n x1713 y4062 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(11.277)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1714 y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1715 y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1716 y4062 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(11.277)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1578 y41d4 w56b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.2. Detenute a scopo di investimento<span class=\"_ _567\"> </span></div></td><td class=\"c n x1717 y41d4 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(85)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1718 y41d4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1719 y41d4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x171a y41d4 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(85)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y42c0 w569 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Di propriet\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x171b y42c0 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(85)<span class=\"_ _567\"> </span></div></td><td class=\"c n x171c y42c0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x171d y42c0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x171e y42c0 wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(85)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y4065 w56a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Diritti d\u2019uso acquisiti con il leasing<span class=\"_ _567\"> </span></div></td><td class=\"c n x171f y4065 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1720 y4065 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1721 y4065 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1722 y4065 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1723 y41d6 w56c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws30c\">3. Rimanenze<span class=\"_ _567\"> </span></div></td><td class=\"c n x1724 y41d6 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1725 y41d6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1726 y41d6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1727 y41d6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1728 y3de2 w18e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(19.468)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1729 y3de2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7a8 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x172a y3de2 w18e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(19.468)<span class=\"_ _567\"> </span></div></td></tr></table>Le r<span class=\"_ _2\"></span>ettifiche di valore su <span class=\"_ _2\"></span>immobili di propriet\u00e0 <span class=\"_ _2\"></span>si riferiscono esclusivamente agli ammortamenti<span class=\"_ _567\"> </span> calcolati in base alla vita utile dei cespiti.<span class=\"_ _567\"> </span>Alla voce <span class=\"_ _b\"></span>\u201cDiritti d\u2019uso <span class=\"_ _b\"></span>acquisiti con <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>leasing\u201d risultano <span class=\"_ _b\"></span>iscritti gli <span class=\"_ _b\"></span>ammortamenti <span class=\"_ _b\"></span>delle attivit\u00e0<span class=\"_ _567\"> </span> consistenti nel diritto d\u2019uso oggetto dei contratti di locazione (c.d. \u201cRight of Use Asset\u201d o<span class=\"_ _567\"> </span> \u201cRoU Asset\u201d) rilevato in applicazione del principio contabile IFRS16 \u201cLeases\u201d e calcolato come<span class=\"_ _567\"> </span> sommatoria del debito per leasing, dei costi diretti iniziali, dei pagamenti ef<span class=\"_ _2\"></span>fettuati alla data o<span class=\"_ _567\"> </span> prima della data di decorrenza del contratto (al netto degli eventuali incentivi al leasing ricevuti)<span class=\"_ _567\"> </span> e dei costi di smantellamento e/o ripristino.<span class=\"_ _567\"> </span>Il dettaglio, per categorie di <span class=\"_ _b\"></span>cespiti, dell\u2019impatto a conto <span class=\"_ _b\"></span>economico delle rettifiche su attivit\u00e0<span class=\"_ _567\"> </span> materiali, \u00e8 riportato alla voce \u201cC.2 Ammortamenti\u201d della tabella \u201c9.6 Attivit\u00e0 materiali ad<span class=\"_ _567\"> </span> uso funzionale: V<span class=\"_ _a\"></span>ariazioni annue\u201d e del<span class=\"_ _b\"></span>la tabella \u201c9.7 Attivit\u00e0 materiali detenute a scopo<span class=\"_ _567\"> </span> d\u2019investimento: V<span class=\"_ _2\"></span>ariazioni annue\u201d della Sezione 9 della Parte B.<span class=\"_ _567\"> </span>Sezione 15<span class=\"ff10\"> - Rettifiche/ripr<span class=\"_ _2\"></span>ese di valore nette su attivit\u00e0<span class=\"_ _567\"> </span></span>immateriali - voce 220<span class=\"_ _567\"> </span>15.1 Rettifiche di valore nette di attivit\u00e0 immateriali: composizione<span class=\"_ _567\"> </span><table class=\"s w571 h217\" id=\"_2c9560f1-7cbc-46a8-9837-cd870385010f\"><tr><td class=\"c n x304 y41ea w572 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0/Componenti reddituali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1734 y41ea w573 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Ammortamento (a)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1735 y41ea w574 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche di valore per<span class=\"_ _567\"> </span></div></td><td class=\"c n x1708 y41ea w567 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Riprese di valor<span class=\"_ _2\"></span>e (c)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1709 y41ea w4fd h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Risultato netto<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x1736 h27 y4308 ff6 fs16 fc0 sc0 ls0 ws0\">DEterioramento (b)<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x65f h27 y4308 ff6 fs16 fc0 sc0 ls0 ws0\">(a + b - c)<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 x547 h28 y4309 ff9 fs16 fc0 sc0 ls0 ws1de\">A. Attivit\u00e0  materiali<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x956 y4062 w575 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui:software<span class=\"_ _567\"> </span></div></td><td class=\"c n x1737 y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1738 y4062 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1739 y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x173a y4062 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x97f y4063 w576 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.1 Di propriet\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x173b y4063 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(5.604)<span class=\"_ _567\"> </span></div></td><td class=\"c n x173c y4063 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x173d y4063 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x173e y4063 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(5.604)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y42c0 w577 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Generate internamente dall'azienda<span class=\"_ _567\"> </span></div></td><td class=\"c n x173f y42c0 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1740 y42c0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1741 y42c0 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x155b y42c0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x956 y430a w3b2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _567\"> </span></div></td><td class=\"c n x1742 y430a wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(5.604)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1743 y430a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1744 y430a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1745 y430a wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(5.604)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x97f y4066 w578 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.2 Diritti d'uso acquisiti con il leasing<span class=\"_ _567\"> </span></div></td><td class=\"c n x1746 y4066 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1747 y4066 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1748 y4066 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1749 y4066 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x174a y3de2 w433 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(5.604)<span class=\"_ _567\"> </span></div></td><td class=\"c n x174b y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x174c y3de2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x174d y3de2 w433 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(5.604)<span class=\"_ _567\"> </span></div></td></tr></table><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsbb9\">Le <span class=\"_ _a\"></span>rettifiche <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>valore <span class=\"_ _a\"></span>si <span class=\"_ _a\"></span>riferiscono <span class=\"_ _a\"></span>agli <span class=\"_ _a\"></span>ammortamenti <span class=\"_ _a\"></span>calcolati <span class=\"_ _2\"></span>in <span class=\"_ _a\"></span>base <span class=\"_ _a\"></span>alla <span class=\"_ _a\"></span>vita <span class=\"_ _a\"></span>utile <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>attivit\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsbba\">immateriali.<span class=\"_ _567\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-763": {
   "value": "Sezione 16 <span class=\"ff9\">- <span class=\"ls19\">Gli altri oneri e pr<span class=\"_ _2\"></span>oventi di gestione - voce 230<span class=\"_ _567\"> </span></span></span>16.1 Altri oneri di gestione: composizione<span class=\"_ _567\"> </span><table class=\"s w56d h216\" id=\"_62586db8-efe8-450a-bbf3-1b2f8fb19f10\"><tr><td></td><td class=\"c n x108a y42bf wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x172b y42bf wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42f3 w56e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Ammortamento spese per migliorie su beni di terzi<span class=\"_ _567\"> </span></div></td><td class=\"c n x172c y42f3 w435 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(921)<span class=\"_ _567\"> </span></div></td><td class=\"c n x172d y42f3 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(1.105)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42c1 w56f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Perdite da r<span class=\"_ _2\"></span>ealizzo di beni materiali<span class=\"_ _567\"> </span></div></td><td class=\"c n x172e y42c1 w195 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(26)<span class=\"_ _567\"> </span></div></td><td class=\"c n x172f y42c1 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(26)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42c2 w570 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Oneri su servizi non bancari<span class=\"_ _567\"> </span></div></td><td class=\"c n x1730 y42c2 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(2.040)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1731 y42c2 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(3.729)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1732 y3de2 w433 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(2.987)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1733 y3de2 w19b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(4.860)<span class=\"_ _567\"> </span></div></td></tr></table>16.2 Altri proventi di gestione: composizione<span class=\"_ _567\"> </span>La voce \u201cRecupero di imposte da terzi\u201d include principalmente i r<span class=\"_ _2\"></span>ecuperi relativi a imposta di<span class=\"_ _567\"> </span>bollo su conti correnti, conti depositi e altri investimenti della clientela per complessivi 37.632<span class=\"_ _567\"> </span>migliaia di euro (ex 34.793 migliaia di eur<span class=\"_ _2\"></span>o) e i recuperi dell\u2019imposta sostitutiva per 3.296<span class=\"_ _567\"> </span>migliaia di euro (ex 2.079 migliaia di eur<span class=\"_ _2\"></span>o).<span class=\"_ _567\"> </span>Alla voce \u201cRecupero spese su conti corr<span class=\"_ _2\"></span>enti e depositi\u201d sono compresi i recuperi per<span class=\"_ _567\"> </span>commissioni d\u2019istruttoria veloce per 610 migliaia di euro (ex 760 migliaia di eur<span class=\"_ _2\"></span>o) e altri recuperi<span class=\"_ _567\"> </span>per comunicazioni diverse alla clientela per 526 migliaia di euro (ex 554 migliaia di eur<span class=\"_ _2\"></span>o).<span class=\"_ _567\"> </span>La voce \u201cAltri recuperi di spese\u201d compr<span class=\"_ _2\"></span>ende principalmente recuperi di spese (es. spese<span class=\"_ _567\"> </span>d\u2019istruttoria finanziamenti, spese legali, gestione <span class=\"_ _2\"></span>mandati SEDA) per 2.876 migliaia di eur<span class=\"_ _2\"></span>o (ex<span class=\"_ _567\"> </span>2.197 migliaia di euro) e r<span class=\"_ _2\"></span>ecupero spese diverse su pratiche leasing per 339 migliaia di euro (ex<span class=\"_ _567\"> </span>410 migliaia di euro).<span class=\"_ _567\"> </span>La voce \u201cAltri\u201d relativa al periodo di confr<span class=\"_ _2\"></span>onto accoglie la rilevazione del badwill lordo per<span class=\"_ _567\"> </span>3,7 milioni di euro a seguito del completamento del pr<span class=\"_ _2\"></span>ocesso di Purchase Price Allocation<span class=\"_ _567\"> </span>(PP<span class=\"_ _a\"></span>A) <span class=\"_ _1\"> </span>definitivo <span class=\"_ _24\"> </span>connesso <span class=\"_ _1\"> </span>dall\u2019acquisizione <span class=\"_ _1\"> </span>del <span class=\"_ _1\"> </span>ramo <span class=\"_ _1\"> </span>d\u2019azienda <span class=\"_ _24\"> </span>del <span class=\"_ _1\"> </span>Gruppo <span class=\"_ _1\"> </span>BPPB <span class=\"_ _1\"> </span>nella <span class=\"_ _24\"> </span>c.d.<span class=\"_ _567\"> </span>\u201cOperazione <span class=\"_ _a\"></span>Mercadante\u201d <span class=\"_ _2\"></span>finalizzata <span class=\"_ _2\"></span>a <span class=\"_ _a\"></span>dicembre <span class=\"_ _2\"></span>2024. <span class=\"_ _a\"></span>Come <span class=\"_ _2\"></span>previsto <span class=\"_ _2\"></span>dall\u2019IFRS <span class=\"_ _a\"></span>3, <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>ha<span class=\"_ _567\"> </span>rilevato <span class=\"_ _7d\"></span>le <span class=\"_ _7d\"></span>rettifiche <span class=\"_ _4\"></span>degli <span class=\"_ _7d\"></span>importi <span class=\"_ _7d\"></span>provvisori <span class=\"_ _7d\"></span>iscritti <span class=\"_ _7d\"></span>come <span class=\"_ _7d\"></span>se <span class=\"_ _4\"></span>la <span class=\"_ _7d\"></span>contabilizzazione <span class=\"_ _7d\"></span>dell\u2019aggregazione<span class=\"_ _567\"> </span>aziendale <span class=\"_ _2\"></span>fosse <span class=\"_ _2\"></span>stata <span class=\"_ _2\"></span>completata <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>acquisizione <span class=\"_ _2\"></span>e ha <span class=\"_ _a\"></span>quindi <span class=\"_ _2\"></span>proceduto <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>modificare <span class=\"_ _a\"></span>le<span class=\"_ _567\"> </span>informazioni comparative per l\u2019esercizio 2024. (cfr<span class=\"_ _3\"></span>. nota esplicativa \u201cComparabilit\u00e0 degli schemi<span class=\"_ _567\"> </span>del bilancio\u201d riportata nella Parte generale delle Politiche contabili).<span class=\"_ _567\"> </span><table class=\"s w579 h20c\" id=\"_5368af7a-4753-4772-a3ae-3845f42fdc81\"><tr><td></td><td class=\"c n x108a y42c3 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x172b y42c3 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x174e h27 y42c4 ff6 fs16 fc0 sc0 ls0 ws0\">Riesposto<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y430b w57a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Recupero di imposte da terzi<span class=\"_ _567\"> </span></div></td><td class=\"c n x174f y430b wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">40.928<span class=\"_ _567\"> </span></div></td><td class=\"c n x1750 y430b wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">37.097<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y430c w57b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Recupero spese su conti corr<span class=\"_ _2\"></span>enti e depositi<span class=\"_ _567\"> </span></div></td><td class=\"c n x1751 y430c w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.527<span class=\"_ _567\"> </span></div></td><td class=\"c n x1752 y430c w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.677<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f9b w409 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Fitti e canoni attivi<span class=\"_ _567\"> </span></div></td><td class=\"c n x1753 y3f9b w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">76<span class=\"_ _567\"> </span></div></td><td class=\"c n x1754 y3f9b w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">99<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41a1 w57c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Altri recuperi di spesa<span class=\"_ _567\"> </span></div></td><td class=\"c n x1755 y41a1 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.297<span class=\"_ _567\"> </span></div></td><td class=\"c n x1756 y41a1 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.682<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y411c w57d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Utili da realizzo beni materiali<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1757 y411c w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y427b w2e4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x1758 y427b wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.224<span class=\"_ _567\"> </span></div></td><td class=\"c n x1759 y427b wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">11.945<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x175a y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">48.052<span class=\"_ _567\"> </span></div></td><td class=\"c n x175b y3de2 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">53.501</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-777": {
   "value": "16.1 Altri oneri di gestione: composizione<span class=\"_ _567\"> </span><table class=\"s w56d h216\" id=\"_62586db8-efe8-450a-bbf3-1b2f8fb19f10\"><tr><td></td><td class=\"c n x108a y42bf wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x172b y42bf wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42f3 w56e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Ammortamento spese per migliorie su beni di terzi<span class=\"_ _567\"> </span></div></td><td class=\"c n x172c y42f3 w435 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(921)<span class=\"_ _567\"> </span></div></td><td class=\"c n x172d y42f3 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(1.105)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42c1 w56f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Perdite da r<span class=\"_ _2\"></span>ealizzo di beni materiali<span class=\"_ _567\"> </span></div></td><td class=\"c n x172e y42c1 w195 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(26)<span class=\"_ _567\"> </span></div></td><td class=\"c n x172f y42c1 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(26)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42c2 w570 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Oneri su servizi non bancari<span class=\"_ _567\"> </span></div></td><td class=\"c n x1730 y42c2 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(2.040)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1731 y42c2 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(3.729)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1732 y3de2 w433 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(2.987)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1733 y3de2 w19b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(4.860)<span class=\"_ _567\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-782": {
   "value": "16.1 Altri oneri di gestione: composizione<span class=\"_ _567\"> </span><table class=\"s w56d h216\" id=\"_62586db8-efe8-450a-bbf3-1b2f8fb19f10\"><tr><td></td><td class=\"c n x108a y42bf wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x172b y42bf wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42f3 w56e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Ammortamento spese per migliorie su beni di terzi<span class=\"_ _567\"> </span></div></td><td class=\"c n x172c y42f3 w435 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(921)<span class=\"_ _567\"> </span></div></td><td class=\"c n x172d y42f3 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(1.105)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42c1 w56f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Perdite da r<span class=\"_ _2\"></span>ealizzo di beni materiali<span class=\"_ _567\"> </span></div></td><td class=\"c n x172e y42c1 w195 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(26)<span class=\"_ _567\"> </span></div></td><td class=\"c n x172f y42c1 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(26)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42c2 w570 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Oneri su servizi non bancari<span class=\"_ _567\"> </span></div></td><td class=\"c n x1730 y42c2 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(2.040)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1731 y42c2 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(3.729)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1732 y3de2 w433 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(2.987)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1733 y3de2 w19b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(4.860)<span class=\"_ _567\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfClaimsAndBenefitsPaidExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-754": {
   "value": "16.2 Altri proventi di gestione: composizione<span class=\"_ _567\"> </span>La voce \u201cRecupero di imposte da terzi\u201d include principalmente i r<span class=\"_ _2\"></span>ecuperi relativi a imposta di<span class=\"_ _567\"> </span>bollo su conti correnti, conti depositi e altri investimenti della clientela per complessivi 37.632<span class=\"_ _567\"> </span>migliaia di euro (ex 34.793 migliaia di eur<span class=\"_ _2\"></span>o) e i recuperi dell\u2019imposta sostitutiva per 3.296<span class=\"_ _567\"> </span>migliaia di euro (ex 2.079 migliaia di eur<span class=\"_ _2\"></span>o).<span class=\"_ _567\"> </span>Alla voce \u201cRecupero spese su conti corr<span class=\"_ _2\"></span>enti e depositi\u201d sono compresi i recuperi per<span class=\"_ _567\"> </span>commissioni d\u2019istruttoria veloce per 610 migliaia di euro (ex 760 migliaia di eur<span class=\"_ _2\"></span>o) e altri recuperi<span class=\"_ _567\"> </span>per comunicazioni diverse alla clientela per 526 migliaia di euro (ex 554 migliaia di eur<span class=\"_ _2\"></span>o).<span class=\"_ _567\"> </span>La voce \u201cAltri recuperi di spese\u201d compr<span class=\"_ _2\"></span>ende principalmente recuperi di spese (es. spese<span class=\"_ _567\"> </span>d\u2019istruttoria finanziamenti, spese legali, gestione <span class=\"_ _2\"></span>mandati SEDA) per 2.876 migliaia di eur<span class=\"_ _2\"></span>o (ex<span class=\"_ _567\"> </span>2.197 migliaia di euro) e r<span class=\"_ _2\"></span>ecupero spese diverse su pratiche leasing per 339 migliaia di euro (ex<span class=\"_ _567\"> </span>410 migliaia di euro).<span class=\"_ _567\"> </span>La voce \u201cAltri\u201d relativa al periodo di confr<span class=\"_ _2\"></span>onto accoglie la rilevazione del badwill lordo per<span class=\"_ _567\"> </span>3,7 milioni di euro a seguito del completamento del pr<span class=\"_ _2\"></span>ocesso di Purchase Price Allocation<span class=\"_ _567\"> </span>(PP<span class=\"_ _a\"></span>A) <span class=\"_ _1\"> </span>definitivo <span class=\"_ _24\"> </span>connesso <span class=\"_ _1\"> </span>dall\u2019acquisizione <span class=\"_ _1\"> </span>del <span class=\"_ _1\"> </span>ramo <span class=\"_ _1\"> </span>d\u2019azienda <span class=\"_ _24\"> </span>del <span class=\"_ _1\"> </span>Gruppo <span class=\"_ _1\"> </span>BPPB <span class=\"_ _1\"> </span>nella <span class=\"_ _24\"> </span>c.d.<span class=\"_ _567\"> </span>\u201cOperazione <span class=\"_ _a\"></span>Mercadante\u201d <span class=\"_ _2\"></span>finalizzata <span class=\"_ _2\"></span>a <span class=\"_ _a\"></span>dicembre <span class=\"_ _2\"></span>2024. <span class=\"_ _a\"></span>Come <span class=\"_ _2\"></span>previsto <span class=\"_ _2\"></span>dall\u2019IFRS <span class=\"_ _a\"></span>3, <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>ha<span class=\"_ _567\"> </span>rilevato <span class=\"_ _7d\"></span>le <span class=\"_ _7d\"></span>rettifiche <span class=\"_ _4\"></span>degli <span class=\"_ _7d\"></span>importi <span class=\"_ _7d\"></span>provvisori <span class=\"_ _7d\"></span>iscritti <span class=\"_ _7d\"></span>come <span class=\"_ _7d\"></span>se <span class=\"_ _4\"></span>la <span class=\"_ _7d\"></span>contabilizzazione <span class=\"_ _7d\"></span>dell\u2019aggregazione<span class=\"_ _567\"> </span>aziendale <span class=\"_ _2\"></span>fosse <span class=\"_ _2\"></span>stata <span class=\"_ _2\"></span>completata <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>acquisizione <span class=\"_ _2\"></span>e ha <span class=\"_ _a\"></span>quindi <span class=\"_ _2\"></span>proceduto <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>modificare <span class=\"_ _a\"></span>le<span class=\"_ _567\"> </span>informazioni comparative per l\u2019esercizio 2024. (cfr<span class=\"_ _3\"></span>. nota esplicativa \u201cComparabilit\u00e0 degli schemi<span class=\"_ _567\"> </span>del bilancio\u201d riportata nella Parte generale delle Politiche contabili).<span class=\"_ _567\"> </span><table class=\"s w579 h20c\" id=\"_5368af7a-4753-4772-a3ae-3845f42fdc81\"><tr><td></td><td class=\"c n x108a y42c3 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x172b y42c3 wa6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x174e h27 y42c4 ff6 fs16 fc0 sc0 ls0 ws0\">Riesposto<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y430b w57a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Recupero di imposte da terzi<span class=\"_ _567\"> </span></div></td><td class=\"c n x174f y430b wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">40.928<span class=\"_ _567\"> </span></div></td><td class=\"c n x1750 y430b wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">37.097<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y430c w57b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Recupero spese su conti corr<span class=\"_ _2\"></span>enti e depositi<span class=\"_ _567\"> </span></div></td><td class=\"c n x1751 y430c w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.527<span class=\"_ _567\"> </span></div></td><td class=\"c n x1752 y430c w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.677<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f9b w409 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Fitti e canoni attivi<span class=\"_ _567\"> </span></div></td><td class=\"c n x1753 y3f9b w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">76<span class=\"_ _567\"> </span></div></td><td class=\"c n x1754 y3f9b w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">99<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41a1 w57c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Altri recuperi di spesa<span class=\"_ _567\"> </span></div></td><td class=\"c n x1755 y41a1 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.297<span class=\"_ _567\"> </span></div></td><td class=\"c n x1756 y41a1 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.682<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y411c w57d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Utili da realizzo beni materiali<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1757 y411c w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y427b w2e4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x1758 y427b wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.224<span class=\"_ _567\"> </span></div></td><td class=\"c n x1759 y427b wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">11.945<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x175a y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">48.052<span class=\"_ _567\"> </span></div></td><td class=\"c n x175b y3de2 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">53.501</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-712": {
   "value": "Sezione 21<span class=\"ff9\"> - Imposte sul r<span class=\"_ _2\"></span>eddito dell\u2019esercizio<span class=\"_ _567\"> </span></span>dell\u2019operativit\u00e0 corr<span class=\"_ _2\"></span>ente - voce 300<span class=\"_ _567\"> </span>21.1 Imposte sul reddito dell'eser<span class=\"_ _2\"></span>cizio dell'operativit\u00e0 corrente: composizione<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019incremento della voce \u201c1. Imposte correnti\u201d rispetto al periodo di confr<span class=\"_ _2\"></span>onto \u00e8 principalmente<span class=\"_ _567\"> </span>attribuibile al differimento, per l\u2019eser<span class=\"_ _2\"></span>cizio 2025, previsto dalla Legge n. 207/2024 (Legge di<span class=\"_ _567\"> </span>Bilancio 2025), dei reversal r<span class=\"_ _2\"></span>elativi alle svalutazioni su crediti effettuate in eser<span class=\"_ _2\"></span>cizi precedenti ai<span class=\"_ _567\"> </span>sensi <span class=\"_ _a\"></span>dell\u2019art. <span class=\"_ _2\"></span>16, <span class=\"_ _2\"></span>comma <span class=\"_ _a\"></span>4, <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>D.L. <span class=\"_ _a\"></span>n. <span class=\"_ _2\"></span>83/2015 <span class=\"_ _2\"></span>e <span class=\"_ _a\"></span>successive <span class=\"_ _2\"></span>modifiche, <span class=\"_ _2\"></span>nonch\u00e9 <span class=\"_ _a\"></span>della <span class=\"_ _2\"></span>deduzione<span class=\"_ _567\"> </span>delle componenti reddituali derivanti dall\u2019adozione del modello di rilevazione delle per<span class=\"_ _2\"></span>dite<span class=\"_ _567\"> </span>attese sui crediti verso la clientela, contabilizzate in sede di prima applicazione del principio<span class=\"_ _567\"> </span>contabile IFRS 9.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>ale differimento tr<span class=\"_ _2\"></span>ova riscontro nello scostamento registrato nella voce \u201c4. V<span class=\"_ _a\"></span>ariazione delle<span class=\"_ _567\"> </span>imposte anticipate\u201d rispetto al periodo precedente.<span class=\"_ _567\"> </span>La voce \u201c2. V<span class=\"_ _a\"></span>ariazioni del<span class=\"_ _b\"></span>le imposte correnti dei pr<span class=\"_ _2\"></span>ecedenti esercizi\u201d si riferisce al ricalcolo delle<span class=\"_ _567\"> </span>imposte al 31.12.2024.<span class=\"_ _567\"> </span><table class=\"s w58b h20c\" id=\"_7c0afdc0-8886-4f81-9877-1f66f45c97a6\"><tr><td class=\"c n x304 y42c3 w58c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Componente reddituali/Settori<span class=\"_ _567\"> </span></div></td><td class=\"c n x1775 y42c3 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025</div></td><td class=\"c n x1776 y42c3 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4325 w58d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Imposte correnti (-)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1777 y4325 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(66.985)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1778 y4325 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(33.942)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4061 w58e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. V<span class=\"_ _2\"></span>ariazioni delle imposte correnti dei pr<span class=\"_ _2\"></span>ecedenti esercizi (+/-)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1779 y4061 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">473<span class=\"_ _567\"> </span></div></td><td class=\"c n x177a y4061 wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(67)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4326 w58f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3. Riduzione delle imposte correnti dell'eser<span class=\"_ _2\"></span>cizio (+)<span class=\"_ _567\"> </span></div></td><td class=\"c n x177b y4326 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x177c y4326 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h28 y4327 ff9 fs16 fc0 sc0 ls0 ws0\">3.bis Riduzione delle imposte correnti dell'eser<span class=\"_ _2\"></span>cizio per crediti d'imposta di </td><td class=\"c n x177d y4328 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe61 y4328 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h28 y4329 ff9 fs16 fc0 sc0 ls0 ws0\">cui alla Legge n. 214/2011 (+)<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x304 y411c w590 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4. V<span class=\"_ _2\"></span>ariazione delle imposte anticipate (+/-)<span class=\"_ _567\"> </span></div></td><td class=\"c n x177e y411c wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(2.272)<span class=\"_ _567\"> </span></div></td><td class=\"c n x177f y411c wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(31.571)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y411d w591 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5. V<span class=\"_ _2\"></span>ariazione delle imposte differite (+/-)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1780 y411d w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.073<span class=\"_ _567\"> </span></div></td><td class=\"c n x1781 y411d wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">466<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w592 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6. Imposte di competenza dell'esercizio (-) (-1+/-2+3+3bis+/-4+/-5)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1782 y3de2 w18e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(66.711)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1783 y3de2 w18e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(65.114)<span class=\"_ _567\"> </span></div></td></tr></table>21.2 Riconciliazione tra onere fiscale teorico e oner<span class=\"_ _2\"></span>e fiscale effettivo di bilancio<span class=\"_ _567\"> </span>Il totale della voce \u201cImposte correnti dell\u2019eser<span class=\"_ _2\"></span>cizio\u201d della presente tabella, pari a 66.985 migliaia<span class=\"_ _567\"> </span>di euro, corrisponde a quanto indicato alla voce \u201c1. Imposte corr<span class=\"_ _2\"></span>enti\u201d della tabella 21.1.<span class=\"_ _567\"> </span><table class=\"s w593 h21a\" id=\"_c5da450f-bfb7-411e-9da4-56303bda121e\"><tr><td></td><td class=\"c n x1784 y432a w3a2 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">IRES<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1785 y432a w594 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">IRAP<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x304 y432b w595 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Risultato prima delle imposte<span class=\"_ _567\"> </span></div></td><td class=\"c n x1786 y432b w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">194.020<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1787 y432b wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">194.020<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x304 y432c w596 h1bd\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">Costi non deducibili ai fini IRAP<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x1788 y432c wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">36.193<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x304 y432d w597 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">Ricavi non tassabili ai fini IRAP<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x1789 y432d wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(7.172)<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x304 y432e w2a2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Sub T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x178a y432e wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">194.020<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x178b y432e wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">223.041<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"t m0 x547 h2c y432f ffb fs16 fc0 sc0 ls0 ws0\">Onere fiscale teorico                                </td><td></td><td class=\"c n x178c y4330 w18e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(53.355)<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x178d y4330 w18e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(12.423)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y4331 ff6 fs16 fc0 sc0 ls0 ws0\">24% Ires - 3,5% Addizionale Ir<span class=\"_ _2\"></span>es - 5,57% Irap<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y4332 w598 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Differ<span class=\"_ _2\"></span>enze temporanee tassabili in esercizi successivi<span class=\"_ _567\"> </span></div></td><td class=\"c n x178e y4332 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(35)<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x178f y4332 w181 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(35)<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x304 y4333 w599 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Differ<span class=\"_ _2\"></span>enze temporanee deducibili in esercizi successivi<span class=\"_ _567\"> </span></div></td><td class=\"c n x1790 y4333 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">28.410<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1791 y4333 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">18.898<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x304 y4334 w59a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Rigiro delle dif<span class=\"_ _2\"></span>ferenze temporanee da esercizi precedenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x1792 y4334 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(36.465)<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1793 y4334 w189 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(15.753)<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x304 y4335 w59b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Differ<span class=\"_ _2\"></span>enze che non si riverseranno negli esercizi successivi<span class=\"_ _567\"> </span></div></td><td class=\"c n x1794 y4335 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10.377<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1795 y4335 w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.246<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x304 y4336 w59c h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">Imponibile fiscale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1796 y4336 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">196.307<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1797 y4336 w189 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">233.397<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"t m0 x547 h27 y4337 ff6 fs16 fc0 sc0 ls0 ws0\">Imposte correnti dell'eser<span class=\"_ _2\"></span>cizio<span class=\"_ _567\"> </span></td><td></td><td class=\"c n x178c y3e70 w18e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(53.984)<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1798 y3e70 w18e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(13.001)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y4338 ff6 fs16 fc0 sc0 ls0 ws0\">24% Ires - 3,5% Addizionale Ir<span class=\"_ _2\"></span>es - 5,57% Irap</td><td></td><td></td><td></td><td></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-6": {
   "value": "Sezione 25 <span class=\"ff9\">- Utile per azione</span><table class=\"s w59d h1d4\" id=\"_a8528e32-4135-4f35-84bd-c7ae47fbebcf\"><tr><td></td><td></td><td class=\"c n x1799 y405c wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x179a y405c wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x179b h27 y4339 ff6 fs16 fc0 sc0 ls0 ws0\">Riesposto<span class=\"_ _567\"> </span></td></tr><tr><td></td><td class=\"t m0 x179c h27 y433a ff6 fs16 fc0 sc0 ls0 ws0\">Azioni </td><td class=\"t m0 x179d h27 y433a ff6 fs16 fc0 sc0 ls0 ws0\">Azioni di </td><td class=\"t m0 x179e h27 y433a ff6 fs16 fc0 sc0 ls0 ws0\">Azioni </td><td class=\"t m0 x179f h27 y433a ff6 fs16 fc0 sc0 ls0 ws0\">Azioni di </td></tr><tr><td></td><td class=\"t m0 x16e6 h27 y433b ff6 fs16 fc0 sc0 ls0 ws0\">ordinarie<span class=\"_ _567\"> </span></td><td class=\"t m0 x1302 h27 y433b ff6 fs16 fc0 sc0 ls0 ws0\">risparmio<span class=\"_ _567\"> </span></td><td class=\"t m0 x17a0 h27 y433b ff6 fs16 fc0 sc0 ls0 ws0\">ordinarie<span class=\"_ _567\"> </span></td><td class=\"t m0 x17a1 h27 y433b ff6 fs16 fc0 sc0 ls0 ws0\">risparmio<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 x8e1 h28 y433c ff9 fs16 fc0 sc0 ls0 ws0\">Utile netto di pertinenza del Gruppo attribuibile alle </td><td class=\"c n x17a2 y433d wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">127.309<span class=\"_ _567\"> </span></div></td><td class=\"c n x17a3 y433d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n x17a4 y433d wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">126.906<span class=\"_ _567\"> </span></div></td><td class=\"c n x17a5 y433d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x8e1 h28 y433e ff9 fs16 fc0 sc0 ls0 ws0\">diverse categorie di azioni (migliaia di euro)<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y42a6 w59e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Numero medio azioni in cir<span class=\"_ _2\"></span>colazione(*)<span class=\"_ _567\"> </span></div></td><td class=\"c n x17a6 y42a6 w59f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">131.897.996<span class=\"_ _567\"> </span></div></td><td class=\"c n x17a7 y42a6 w247 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n x17a8 y42a6 w458 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">134.136.791<span class=\"_ _567\"> </span></div></td><td class=\"c n x17a9 y42a6 w247 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41fc w5a0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Numero medio azioni potenzialmente diluitive<span class=\"_ _567\"> </span></div></td><td class=\"c n x17aa y41fc w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x17ab y41fc w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x17ac y41fc w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x17ad y41fc w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41e7 w5a1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Numero medio azioni diluite<span class=\"_ _567\"> </span></div></td><td class=\"c n x17ae y41e7 w458 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">131.897.996<span class=\"_ _567\"> </span></div></td><td class=\"c n x17af y41e7 w247 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c n x17b0 y41e7 w458 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">134.136.791<span class=\"_ _567\"> </span></div></td><td class=\"c n x17b1 y41e7 w247 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4006 w5a2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Utile per azione (euro)<span class=\"_ _567\"> </span></div></td><td class=\"c n x17b2 y4006 w5a3 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">0,97<span class=\"_ _567\"> </span></div></td><td class=\"c n x17b3 y4006 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x17b4 y4006 w5a3 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">0,95<span class=\"_ _567\"> </span></div></td><td class=\"c n x17b5 y4006 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w5a4 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Utile per azione diluito (euro)<span class=\"_ _567\"> </span></div></td><td class=\"c n x17b6 y3de2 w5a5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">0,97<span class=\"_ _567\"> </span></div></td><td class=\"c n x17b7 y3de2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x17b8 y3de2 w5a5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">0,95<span class=\"_ _567\"> </span></div></td><td class=\"c n x17b9 y3de2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table>(*) La media ponderata delle azioni in circolazione \u00e8 calcolata escludendo le azioni pr<span class=\"_ _2\"></span>oprie tempo per tempo detenute<span class=\"_ _567\"> </span>dalla Capogruppo<span class=\"_ _567\"> </span>25.1 Numero medio delle azioni or<span class=\"_ _2\"></span>dinarie a capitale diluito<span class=\"_ _567\"> </span>Il Capitale sociale della Capogruppo, interamente sottoscritto e versato, \u00e8 composto alla fine <span class=\"_ _b\"></span>dell\u2019esrcizio 2025 <span class=\"_ _b\"></span>da <span class=\"_ _b\"></span>n. <span class=\"_ _b\"></span>131.474.807 <span class=\"_ _b\"></span>azioni <span class=\"_ _b\"></span>ordinarie, al <span class=\"_ _b\"></span>netto <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>azioni <span class=\"_ _b\"></span>annullate <span class=\"_ _b\"></span>senza riduzione del capitale sociale in esecuzione della delibera assunta dall\u2019Assemblea Straordinaria degli azionisti in data 18 dicembre 2025.<span class=\"_ _567\"> </span>Il <span class=\"_ _7d\"></span>numero <span class=\"_ _4\"></span>del<span class=\"_ _b\"></span>le <span class=\"_ _7d\"></span>azioni <span class=\"_ _7d\"></span>annullate <span class=\"_ _7d\"></span>corrispondeva <span class=\"_ _7d\"></span>alle <span class=\"_ _7d\"></span>azioni <span class=\"_ _7d\"></span>acquistate <span class=\"_ _7d\"></span>in <span class=\"_ _3\"></span>esecuzione <span class=\"_ _7d\"></span>del <span class=\"_ _7d\"></span>Programma di BuyBack la cui autorizzazione, rilasciata dall\u2019Assemblea del 18 aprile 2024, era scaduta in data <span class=\"_ _b\"></span>12 <span class=\"_ _b\"></span>luglio <span class=\"_ _b\"></span>2025. <span class=\"_ _b\"></span>Il <span class=\"_ _b\"></span>numero <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>azioni <span class=\"_ _b\"></span>proprie <span class=\"_ _b\"></span>complessivamente <span class=\"_ _b\"></span>riacquistate <span class=\"_ _b\"></span>alla <span class=\"_ _b\"></span>data <span class=\"_ _b\"></span>di chiusura anticipata del 27 maggio 2025 del Programma \u00e8 risultato pari a n. 2.888.242 azioni proprie.<span class=\"_ _567\"> </span>Nell\u2019esercizio <span class=\"_ _4\"></span>2025 <span class=\"_ _7d\"></span>non <span class=\"_ _7d\"></span>sono <span class=\"_ _7d\"></span>stati <span class=\"_ _4\"></span>emessi, <span class=\"_ _7d\"></span>inoltre, <span class=\"_ _4\"></span>strumenti <span class=\"_ _7d\"></span>finanziari <span class=\"_ _7d\"></span>che <span class=\"_ _7d\"></span>potrebber<span class=\"_ _2\"></span>o <span class=\"_ _7d\"></span>comportare l\u2019emissione di azioni.<span class=\"_ _567\"> </span>Il numero medio delle azioni utilizzato per il calcolo dell\u2019utile per azioni diluito \u00e8, pertanto, pari al numero medio delle azioni in cir<span class=\"_ _2\"></span>colazione, calcolato escludendo le azioni proprie tempo per tempo <span class=\"_ _8\"></span>riacquistate, <span class=\"_ _1d\"></span>ossia <span class=\"_ _1d\"></span>n. <span class=\"_ _1d\"></span>131.897.996 <span class=\"_ _1d\"></span>azioni <span class=\"_ _1d\"></span>ordinarie <span class=\"_ _8\"></span>prive <span class=\"_ _1d\"></span>del <span class=\"_ _8\"></span>valore <span class=\"_ _1d\"></span>nominale <span class=\"_ _8\"></span>(al<span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>fine dell\u2019esercizio pr<span class=\"_ _2\"></span>ecedente pari a n. 134.136.791 azioni ordinarie prive del valore nominale).<span class=\"_ _567\"> </span>25.2 Altre informazioni<span class=\"_ _567\"> </span>Nessuna ulteriore informazione.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-773": {
   "value": "<div class=\"t m0 h25 ff6 fs5 fc2 sc0 ls0 ws0 gsbbc\">Parte E . <span class=\"ff7\">Informazioni sui rischi e </span></div><div class=\"t m0 h26 ff7 fs5 fc2 sc0 ls0 ws0 gsbbd\">sulle r<span class=\"_ _2\"></span>elative politiche di copertura<span class=\"_ _567\"> </span></div><div class=\"t m0 h10 ff5 fs9 fc0 sc0 ls0 ws0 gsbbe\">Pr<span class=\"_ _2\"></span>emessa<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf7 gsbbf\">Il Sistema dei Controlli Interni e di Gestione dei Rischi \u00e8 costituito dall\u2019insieme delle r<span class=\"_ _2\"></span>egole, delle </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsbc0\">procedur<span class=\"_ _2\"></span>e e delle <span class=\"_ _b\"></span>strutture organizzative volte a consentire l\u2019identificazione, la misurazione, la </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsbe gsbc1\">gestione e il monitoraggio dei principali rischi. T<span class=\"_ _3\"></span>ale sistema \u00e8 integrato negli assetti organizzativi </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsbc2\">e di governo societario adottati dal Gruppo.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsbc3\">Le <span class=\"_ _a\"></span>linee <span class=\"_ _2\"></span>guida <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>sistema <span class=\"_ _2\"></span>sono <span class=\"_ _a\"></span>definite <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>apposita <span class=\"_ _2\"></span>normativa <span class=\"_ _a\"></span>interna. <span class=\"_ _2\"></span>Le <span class=\"_ _2\"></span>disposizioni <span class=\"_ _2\"></span>operative </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf2 gsbc4\">e informative di dettaglio in merito ai controlli posti in esser<span class=\"_ _2\"></span>e, ai vari livelli, sui processi aziendali </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsbc5\">sono contenute nella specifica normativa di funzione e procedur<span class=\"_ _2\"></span>e interne.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsbc gsbc6\">Il modello organizzativo adottato dal Gruppo pr<span class=\"_ _2\"></span>evede che la funzione di Risk Management sia </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsc5 gsbc7\">a diretto riporto del Consiglio di Amministrazione e partecipi al pr<span class=\"_ _2\"></span>ocesso di gestione dei rischi </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsbc8\">volto <span class=\"_ _b\"></span>a <span class=\"_ _8\"></span>identificare, <span class=\"_ _b\"></span>misurare, <span class=\"_ _b\"></span>valutare, <span class=\"_ _b\"></span>monitorare, <span class=\"_ _b\"></span>prevenire <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>attenuare <span class=\"_ _8\"></span>nonch\u00e9 <span class=\"_ _b\"></span>comunicare </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wse9 gsbc9\">i rischi assunti o assumibili nell\u2019esercizio di impr<span class=\"_ _2\"></span>esa. T<span class=\"_ _3\"></span>ale funzione svolge l\u2019attivit\u00e0 anche nei </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsbca\">confronti <span class=\"_ _2\"></span>delle controllate, secondo <span class=\"_ _2\"></span>quanto previsto <span class=\"_ _2\"></span>da appositi Accordi <span class=\"_ _2\"></span>di Servizio in materia.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsfe gsbcb\">Il Consiglio di Amministrazione approva, almeno su base annuale, il \u201cRisk Appetite Framework </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsbcc\">(RAF)\u201d e la <span class=\"_ _2\"></span>\u201cPolicy di gestione dei <span class=\"_ _2\"></span>rischi aziendali\u201d del Gruppo <span class=\"_ _2\"></span>che definiscono la <span class=\"_ _2\"></span>propensione </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsc5 gsbcd\">al rischio, le soglie di tolleranza, i limiti nonch\u00e9 le regole e le metodologie di monitoraggio dei </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsbce\">rischi. <span class=\"_ _b\"></span>Nell\u2019ambito <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>tali documenti <span class=\"_ _8\"></span>sono previsti, <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>l<span class=\"_ _b\"></span>ivello <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>singola <span class=\"_ _b\"></span>entit\u00e0 <span class=\"_ _8\"></span>giuridica, <span class=\"_ _b\"></span>specifici </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsb gsbcf\">indicatori di rischio con le relative soglie di attenzione, individuando le funzioni competenti per </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsbd0\">gli specifici meccanismi <span class=\"_ _2\"></span>di controllo e <span class=\"_ _2\"></span>prevedendo flussi <span class=\"_ _2\"></span>informativi dedicati. \u00c8 altr<span class=\"_ _2\"></span>es\u00ec parte del </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws47 gsbd1\">sistema di gestione dei rischi del Gruppo anche il processo interno di adeguatezza patrimoniale </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsbd2\">(ICAAP) e del sistema di governo e gestione del rischio di liquidit\u00e0 (ILAAP).<span class=\"_ _567\"> </span></div><div class=\"t m0 h42 ff6 fsa fc0 sc0 ls0 ws0 gsbd4\">Sezione 1 <span class=\"ff9\">-</span> <span class=\"ff9\">Rischi del consolidato contabile<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gsbd5\">Informazioni di natura quantitativa<span class=\"_ _567\"> </span></div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gsbd6\">A. Qualit\u00e0 del credito<span class=\"_ _567\"> </span></div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gsbd7\">A.1 <span class=\"_ _30\"> </span>Esposizioni  creditizie <span class=\"_ _30\"> </span>deteriorate  e <span class=\"_ _30\"> </span>non <span class=\"_ _30\"> </span>deteriorate:  consistenza, <span class=\"_ _30\"> </span>rettifiche  di <span class=\"_ _30\"> </span>valore, </div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gsbd8\">dinamica, distribuzione economica  </div><div class=\"t m0 h13 ff5 fs3 fc0 sc0 ls0 ws28 gsbd9\">A.1.1 Distribuzione delle attivit\u00e0 finanziarie per portafogli di appartenenza e per qualit\u00e0 </div><div class=\"t m0 h13 ff5 fs3 fc0 sc0 ls0 ws0 gsbda\">creditizia (valori di bilancio)<span class=\"_ _567\"> </span></div><div class=\"gsbdb\"><table class=\"s w5b2 h215\" id=\"_3585c472-2726-43cd-9699-bc9849de0738\"><tr><td class=\"c n x304 y41e5 w5b3 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Portafogli/qualit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x17d2 y41e5 w5b4 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Sof<span class=\"_ _2\"></span>ferenze<span class=\"_ _567\"> </span></div></td><td class=\"c n x17d3 y41e5 w5b5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Inadempienze</div></td><td class=\"t m0 x17d4 h27 y4347 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizioni scadute </td><td class=\"t m0 x17d5 h27 y4347 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizioni scadute non </td><td class=\"t m0 x7f5 h27 y4347 ff6 fs16 fc0 sc0 ls0 ws0\">Altre esposizioni non </td><td class=\"t m0 x17d6 h27 y4347 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x17d7 h27 y4306 ff6 fs16 fc0 sc0 ls0 ws0\">probabili<span class=\"_ _567\"> </span></td><td class=\"t m0 x15e3 h27 y4306 ff6 fs16 fc0 sc0 ls0 ws0\">deteriorate<span class=\"_ _567\"> </span></td><td class=\"t m0 x17d8 h27 y4306 ff6 fs16 fc0 sc0 ls0 ws0\">deteriorate<span class=\"_ _567\"> </span></td><td class=\"t m0 x17d9 h27 y4306 ff6 fs16 fc0 sc0 ls0 ws0\">deteriorate<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"c n x304 y42fc w273 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finanziarie valutate al costo ammortizzato<span class=\"_ _567\"> </span></div></td><td class=\"c n x17da y42fc w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">27.755<span class=\"_ _567\"> </span></div></td><td class=\"c n x17db y42fc w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">130.135<span class=\"_ _567\"> </span></div></td><td class=\"c n x17dc y42fc wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">18.043<span class=\"_ _567\"> </span></div></td><td class=\"c n x17dd y42fc wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">63.754<span class=\"_ _567\"> </span></div></td><td class=\"c n x17de y42fc w274 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">16.290.028<span class=\"_ _567\"> </span></div></td><td class=\"c n x17df y42fc wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">16.529.715<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c x304 y4349 w5b6 h21d\"><div class=\"t m0 x2a1 h28 y4348 ff10 fs16 fc0 sc0 ls0 ws0\">2. Attivit\u00e0 finanziarie valutate al fair value con impatto sulla reddi<span class=\"ff9\">-<span class=\"_ _567\"> </span></span></div><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">tivit\u00e0 complessiva<span class=\"_ _567\"> </span></div></td><td class=\"c n x17e0 y434a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x17e1 y434a w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x17e2 y434a w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x17e3 y434a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x17e4 y434a we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.260.594<span class=\"_ _567\"> </span></div></td><td class=\"c n x17e5 y434a wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.260.594<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y434b w5b7 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">3. Attivit\u00e0 finanziarie designate al fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n x17e6 y434b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x17e7 y434b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x17e8 y434b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x17e9 y434b w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x17ea y434b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x17eb y434b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h2c y434c ff10 fs16 fc0 sc0 ls0 ws0\">4. Altre attivit\u00e0 finanziarie<span class=\"_ _567\"> </span></td><td class=\"c n x17e0 y41d4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x17e1 y41d4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x17e2 y41d4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x17e3 y41d4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x17ec y41d4 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.685<span class=\"_ _567\"> </span></div></td><td class=\"c n x17ed y41d4 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.685<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y434d ff9 fs16 fc0 sc0 ls0 ws0\">obbligatoriamente valutate al fair value<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y434e w5b8 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">5. Attivit\u00e0 finanziarie in corso di dismissione<span class=\"_ _567\"> </span></div></td><td class=\"c n x17ee y434e w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x17ef y434e w25c h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.867<span class=\"_ _567\"> </span></div></td><td class=\"c n x17f0 y434e w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x17f1 y434e w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x17f2 y434e w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x17f3 y434e wd3 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.867<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4006 w2fe h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale 31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x17f4 y4006 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">27.755<span class=\"_ _567\"> </span></div></td><td class=\"c n x17f5 y4006 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">133.002<span class=\"_ _567\"> </span></div></td><td class=\"c n x17f6 y4006 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">18.043<span class=\"_ _567\"> </span></div></td><td class=\"c n x17f7 y4006 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">63.754<span class=\"_ _567\"> </span></div></td><td class=\"c n x17f8 y4006 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">17.555.307<span class=\"_ _567\"> </span></div></td><td class=\"c n x17f9 y4006 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">17.797.761<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w2fe h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale 31.12.2024<span class=\"_ _567\"> </span></div></td><td class=\"c n x17f4 y3de2 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">36.471<span class=\"_ _567\"> </span></div></td><td class=\"c n x17fa y3de2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">138.288<span class=\"_ _567\"> </span></div></td><td class=\"c n x17fb y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">16.351<span class=\"_ _567\"> </span></div></td><td class=\"c n x17fc y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">94.477<span class=\"_ _567\"> </span></div></td><td class=\"c n x17fd y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">16.169.471<span class=\"_ _567\"> </span></div></td><td class=\"c n x17fe y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">16.455.058<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 h13 ff5 fs3 fc0 sc0 ls0 ws28 gsbdd\">A.1.2 Distribuzione delle attivit\u00e0 finanziarie per portafogli di appartenenza e per qualit\u00e0 </div><div class=\"t m0 h13 ff5 fs3 fc0 sc0 ls0 ws0 gsbde\">creditizia (valori lor<span class=\"_ _2\"></span>di e netti)<span class=\"_ _567\"> </span></div><div class=\"gs7ae\"><table class=\"s w5b9 h21e\" id=\"_7e01294d-76a3-4fe4-a905-7058141e4274\"><tr><td class=\"c n x304 y434f w5b3 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Portafogli/qualit\u00e0<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x17ff y434f w5ba h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x1800 y434f w5bb h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Non deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1801 y434f w1e1 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </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=\"t m0 x1802 h27 y4350 ff6 fs16 fc0 sc0 ls0 ws0\">(esposizione netta)<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x1803 h27 y4351 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizione </td><td class=\"t m0 x1804 h2c y4351 ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche di valore </td><td class=\"t m0 x1805 h27 y4351 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizione </td><td class=\"t m0 x1806 h27 y4351 ff6 fs16 fc0 sc0 ls0 ws0\">Write-of<span class=\"_ _2\"></span>f* </td><td class=\"c n x1807 y4352 w285 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Esposizione lorda<span class=\"_ _567\"> </span></div></td><td class=\"c n x1808 y4352 w5bc h1ce\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche di valore</div></td><td class=\"t m0 x1809 h27 y4353 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizione netta<span class=\"_ _567\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x180a h27 y4354 ff6 fs16 fc0 sc0 ls0 ws0\">lorda<span class=\"_ _567\"> </span></td><td class=\"t m0 x180b h27 y4354 ff6 fs16 fc0 sc0 ls0 ws0\">complessive<span class=\"_ _567\"> </span></td><td class=\"t m0 x180c h27 y4354 ff6 fs16 fc0 sc0 ls0 ws0\">netta<span class=\"_ _567\"> </span></td><td class=\"t m0 x180d h27 y4354 ff6 fs16 fc0 sc0 ls0 ws0\">parziali </td><td></td><td class=\"t m0 x180e h27 y4355 ff6 fs16 fc0 sc0 ls0 ws0\">complessive<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x180f h27 y4356 ff6 fs16 fc0 sc0 ls0 ws0\">complessivi<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h2c y4357 ff10 fs16 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finanziarie valutate al costo </td><td></td><td class=\"c n xbff y4209 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">351.321<span class=\"_ _567\"> </span></div></td><td class=\"c n x1810 y4209 w198 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(175.388)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1811 y4209 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">175.933<span class=\"_ _567\"> </span></div></td><td class=\"c n x1812 y4209 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">728<span class=\"_ _567\"> </span></div></td><td class=\"c n x1813 y4209 wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">16.481.411<span class=\"_ _567\"> </span></div></td><td class=\"c n x1814 y4209 w198 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(127.629)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1815 y4209 w274 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">16.353.782<span class=\"_ _567\"> </span></div></td><td class=\"c n x1816 y4209 w274 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">16.529.715<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y4358 ff9 fs16 fc0 sc0 ls0 ws0\">ammortizzato<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x304 y4349 w5bd h21d\"><div class=\"t m0 x2a1 h28 y4348 ff10 fs16 fc0 sc0 ls0 ws0\">2. Attivit\u00e0 finanziarie valutate al fair value con impat<span class=\"ff9\">-<span class=\"_ _567\"> </span></span></div><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">to sulla redditivit\u00e0 complessiva<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1817 y434a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1818 y434a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1819 y434a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x181a y434a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x181b y434a wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.260.797<span class=\"_ _567\"> </span></div></td><td class=\"c n x181c y434a w171 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(203)<span class=\"_ _567\"> </span></div></td><td class=\"c n x181d y434a we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.260.594<span class=\"_ _567\"> </span></div></td><td class=\"c n x181e y434a wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.260.594<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y434b w5b7 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">3. Attivit\u00e0 finanziarie designate al fair value<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x181f y434b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1820 y434b w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1821 y434b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1822 y434b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1823 y434b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1824 y434b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1825 y434b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1826 y434b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h2c y4359 ff10 fs16 fc0 sc0 ls0 ws0\">4. Altre attivit\u00e0 finanziarie </td><td></td><td class=\"c n x1817 y4063 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1818 y4063 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1819 y4063 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x181a y4063 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1827 y4063 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1828 y4063 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1829 y4063 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.685<span class=\"_ _567\"> </span></div></td><td class=\"c n x182a y4063 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.685<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y435a ff9 fs16 fc0 sc0 ls0 ws0\">obbligatoriamente valutate al fair value<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y422e w5b8 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">5. Attivit\u00e0 finanziarie in corso di dismissione<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x182b y422e w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.846<span class=\"_ _567\"> </span></div></td><td class=\"c n x182c y422e w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(979)<span class=\"_ _567\"> </span></div></td><td class=\"c n x182d y422e w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.867<span class=\"_ _567\"> </span></div></td><td class=\"c n x182e y422e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x182f y422e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1830 y422e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1831 y422e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1577 y422e wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.867<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4006 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1832 y4006 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x1833 y4006 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">355.167<span class=\"_ _567\"> </span></div></td><td class=\"c n x1834 y4006 w531 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(176.367)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1835 y4006 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">178.800<span class=\"_ _567\"> </span></div></td><td class=\"c n x1836 y4006 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">728<span class=\"_ _567\"> </span></div></td><td class=\"c n x1837 y4006 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">17.742.208<span class=\"_ _567\"> </span></div></td><td class=\"c n x1838 y4006 w1bb h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(127.832)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1839 y4006 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">17.619.061<span class=\"_ _567\"> </span></div></td><td class=\"c n x183a y4006 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">17.797.861<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1832 y3de2 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td class=\"c n x1833 y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">382.571<span class=\"_ _567\"> </span></div></td><td class=\"c n x183b y3de2 w531 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(191.461)<span class=\"_ _567\"> </span></div></td><td class=\"c n x183c y3de2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">191.110<span class=\"_ _567\"> </span></div></td><td class=\"c n x183d y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.242<span class=\"_ _567\"> </span></div></td><td class=\"c n x183e y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">16.394.387<span class=\"_ _567\"> </span></div></td><td class=\"c n x183f y3de2 w1af h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(130.470)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1840 y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">16.263.948<span class=\"_ _567\"> </span></div></td><td class=\"c n x1841 y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">16.455.058<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"gsbdf\"><table class=\"s w5be h21f\" id=\"_78a986db-19e2-4ee6-878e-86b908402cfe\"><tr><td class=\"c n x304 y435b w5b3 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Portafogli/qualit\u00e0<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1842 y435b w5bf h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 di evidente scarsa<span class=\"_ _567\"> </span></div></td><td></td><td class=\"t m0 x1843 h27 y435c ff6 fs16 fc0 sc0 ls0 ws0\">Altre attivit\u00e0<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x1844 h27 y435d ff6 fs16 fc0 sc0 ls0 ws0\">qualit\u00e0 creditizia<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c n x1845 y4251 w5c0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Minusvalenze cumulate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1846 y4251 w5c1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Esposizione netta<span class=\"_ _567\"> </span></div></td><td class=\"c n x1847 y4251 w5c2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Esposizione netta<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41fc w5c3 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finanziarie detenute per la negoziazione<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1848 y41fc wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(86)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1849 y41fc wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.435<span class=\"_ _567\"> </span></div></td><td class=\"c n x184a y41fc wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.934<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y434e w24b h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2. Derivati di copertura<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x184b y434e w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x184c y434e w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x184d y434e wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">40.307<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y435e w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1832 y435e w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x184e y435e w19e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(86)<span class=\"_ _567\"> </span></div></td><td class=\"c n x184f y435e w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.435<span class=\"_ _567\"> </span></div></td><td class=\"c n x1850 y435e w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">44.241<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1832 y3de2 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td class=\"c n x1851 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1852 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1853 y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">17.193<span class=\"_ _567\"> </span></div></td></tr></table></div>generi una corrispondente variazione inattesa del valore della posizione cr<span class=\"_ _2\"></span>editoria. Pertanto,<span class=\"_ _567\"> </span>deve considerarsi una manifestazione del rischio di credito non solo la possibilit\u00e0 dell\u2019insolvenza<span class=\"_ _567\"> </span>di una controparte, ma anche il semplice deterioramento del merito cr<span class=\"_ _2\"></span>editizio.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019assetto organizzativo del Gruppo assicura un adeguato processo per il pr<span class=\"_ _2\"></span>esidio e la gestione<span class=\"_ _567\"> </span>del rischio di credito, in una logica di separatezza fra funzioni di business e di contr<span class=\"_ _2\"></span>ollo. Al<span class=\"_ _567\"> </span>Consiglio di Amministrazione della Capogruppo \u00e8 riservata in via esclusiva la determinazione<span class=\"_ _567\"> </span>di indirizzi che incidono sulla gestione generale degli affari dell\u2019istituto, nonch\u00e9, in tale ambito,<span class=\"_ _567\"> </span>le <span class=\"_ _b\"></span>decisioni <span class=\"_ _b\"></span>concernenti <span class=\"_ _8\"></span>le linee <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>operazioni <span class=\"_ _b\"></span>strategiche <span class=\"_ _8\"></span>ed <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>piani <span class=\"_ _b\"></span>industriali <span class=\"_ _8\"></span>e finanziari, <span class=\"_ _8\"></span>e<span class=\"_ _567\"> </span>quelle <span class=\"_ _8\"></span>concernenti, <span class=\"_ _b\"></span>sempre <span class=\"_ _b\"></span>a <span class=\"_ _8\"></span>livello <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>supervisione <span class=\"_ _8\"></span>strategica, <span class=\"_ _8\"></span>il <span class=\"_ _b\"></span>Sistema <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>Controlli <span class=\"_ _b\"></span>Interni<span class=\"_ _567\"> </span>e di Gestione dei Rischi in conformit\u00e0 alle Disposizioni di Vigilanza Prudenziale tempo per<span class=\"_ _567\"> </span>tempo vigenti. In linea con le previsioni della cir<span class=\"_ _2\"></span>colare 285/2013 di Banca d\u2019Italia la Capogruppo<span class=\"_ _567\"> </span>ha <span class=\"_ _9\"> </span>attribuito <span class=\"_ _9\"> </span>alla <span class=\"_ _1\"> </span>Direzione <span class=\"_ _9\"> </span>Risk <span class=\"_ _9\"> </span>Management <span class=\"_ _9\"> </span>la <span class=\"_ _1\"> </span>verifica <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>supervisione <span class=\"_ _9\"> </span>delle <span class=\"_ _9\"> </span>attivit\u00e0 <span class=\"_ _1\"> </span>di<span class=\"_ _567\"> </span>monitoraggio e di recuper<span class=\"_ _2\"></span>o crediti svolta dalle competenti funzioni aziendali prevedendo<span class=\"_ _567\"> </span>la <span class=\"_ _24\"></span>facolt\u00e0 <span class=\"_ _24\"> </span>di <span class=\"_ _24\"> </span>intervento, <span class=\"_ _1\"> </span>ove <span class=\"_ _24\"></span>necessario, <span class=\"_ _24\"> </span>in <span class=\"_ _24\"> </span>tema <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>classificazione <span class=\"_ _24\"></span>del <span class=\"_ _24\"> </span>credito <span class=\"_ _24\"></span>anomalo <span class=\"_ _24\"> </span>e <span class=\"_ _24\"> </span>di<span class=\"_ _567\"> </span>accantonamento-appostamento provvisionale.<span class=\"_ _567\"> </span>2.2. Sistemi di gestione, misurazione e controllo<span class=\"_ _567\"> </span>I sistemi di gestione, misurazione e controllo del rischio di cr<span class=\"_ _2\"></span>edito si sviluppano in un contesto<span class=\"_ _567\"> </span>organizzativo che vede coinvolto tutto il ciclo del pr<span class=\"_ _2\"></span>ocesso del credito, dalla fase iniziale di<span class=\"_ _567\"> </span>istruttoria al riesame periodico e a quella finale di revoca e r<span class=\"_ _2\"></span>ecupero. Nelle fasi di istruttoria del credito la banca ef<span class=\"_ _2\"></span>fettua indagini sia interne sia esterne sul cliente da<span class=\"_ _567\"> </span>affidar<span class=\"_ _2\"></span>e, <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>perviene <span class=\"_ _b\"></span>alla <span class=\"_ _8\"></span>decisione <span class=\"_ _b\"></span>finale <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>concessione <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>credito <span class=\"_ _b\"></span>considerando <span class=\"_ _8\"></span>anche <span class=\"_ _b\"></span>tutto<span class=\"_ _567\"> </span>l\u2019insieme di informazioni relative al soggetto economico, frutto di una dir<span class=\"_ _2\"></span>etta conoscenza della<span class=\"_ _567\"> </span>clientela e del contesto economico ove opera.<span class=\"_ _567\"> </span>Nel processo di er<span class=\"_ _2\"></span>ogazione del credito, Banco Desio opera avendo come linea guida sia il<span class=\"_ _567\"> </span>frazionamento del rischio fra una molteplicit\u00e0 di clienti operanti in settori di attivit\u00e0 economica<span class=\"_ _567\"> </span>e <span class=\"_ _b\"></span>segmenti <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>mercato <span class=\"_ _b\"></span>diversi, <span class=\"_ _8\"></span>sia <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>congruit\u00e0 <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>fido <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>funzione <span class=\"_ _b\"></span>dell\u2019autonoma <span class=\"_ _8\"></span>capacit\u00e0 <span class=\"_ _b\"></span>di<span class=\"_ _567\"> </span>credito del pr<span class=\"_ _2\"></span>enditore, della forma tecnica di utilizzo e delle garanzie collaterali acquisibili.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019attivit\u00e0 di analisi e monitoraggio del rischio connesso all\u2019attivit\u00e0 creditizia \u00e8 svolta operando<span class=\"_ _567\"> </span>con <span class=\"_ _9\"> </span>il <span class=\"_ _1\"> </span>supporto <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>specifiche <span class=\"_ _9\"> </span>procedur<span class=\"_ _2\"></span>e <span class=\"_ _9\"> </span>operative. <span class=\"_ _9\"> </span>La <span class=\"_ _1\"> </span>finalit\u00e0 <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>un <span class=\"_ _9\"> </span>tempestivo <span class=\"_ _9\"> </span>sistema <span class=\"_ _1\"> </span>di<span class=\"_ _567\"> </span>monitoraggio <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>individuare, <span class=\"_ _b\"></span>quanto <span class=\"_ _b\"></span>prima, <span class=\"_ _8\"></span>segnali <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>deterioramento <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>esposizioni <span class=\"_ _8\"></span>per<span class=\"_ _567\"> </span>intervenire <span class=\"_ _1d\"></span>con <span class=\"_ _24\"> </span>azioni <span class=\"_ _24\"> </span>correttive <span class=\"_ _24\"></span>efficaci. <span class=\"_ _1d\"></span>A <span class=\"_ _24\"> </span>tal <span class=\"_ _24\"> </span>fine <span class=\"_ _24\"> </span>le <span class=\"_ _24\"> </span>esposizioni <span class=\"_ _24\"> </span>creditizie <span class=\"_ _24\"> </span>sono <span class=\"_ _24\"> </span>monitorate<span class=\"_ _567\"> </span>mediante l\u2019analisi andamentale dei rapporti e della centrale dei rischi tramite procedur<span class=\"_ _2\"></span>e dedicate.<span class=\"_ _567\"> </span>Sezione 2 <span class=\"ff9\">-</span> <span class=\"ff9\">Rischi del consolidato prudenziale<span class=\"_ _567\"> </span></span>1.1  Rischio di credito<span class=\"_ _567\"> </span>Informazioni di natura qualitativa<span class=\"_ _567\"> </span>1. Aspetti generali<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019attivit\u00e0 creditizia della banca \u00e8 sviluppata in linea con gli indirizzi gestionali del Piano Industriale<span class=\"_ _567\"> </span>e indirizzata alle economie locali articolate principalmente nei mercati r<span class=\"_ _2\"></span>etail, small business e<span class=\"_ _567\"> </span>piccole medie imprese. In misura meno mar<span class=\"_ _2\"></span>cata l\u2019attivit\u00e0 creditizia \u00e8 rivolta al mercato corporate.<span class=\"_ _567\"> </span>Nelle attivit\u00e0 rivolte alla clientela privata, small business (artigiani, famiglie produttrici,<span class=\"_ _567\"> </span>professionisti),  PMI  e  Corporate <span class=\"_ _38\"> </span>e  alla  clientela  con  caratteristiche  di  societ\u00e0  finanziaria,<span class=\"_ _567\"> </span>confluiscono <span class=\"_ _8\"></span>i <span class=\"_ _b\"></span>prodotti <span class=\"_ _8\"></span>sostanzialmente <span class=\"_ _b\"></span>relativi <span class=\"_ _8\"></span>a: <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>estiti <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>depositi, <span class=\"_ _b\"></span>servizi <span class=\"_ _8\"></span>finanziari, <span class=\"_ _8\"></span>bancari<span class=\"_ _567\"> </span>e <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>pagamento, <span class=\"_ _b\"></span>credito <span class=\"_ _b\"></span>documentario, <span class=\"_ _8\"></span>leasing, <span class=\"_ _b\"></span>factoring, <span class=\"_ _8\"></span>prodotti finanziari, <span class=\"_ _8\"></span>assicurativi <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>di<span class=\"_ _567\"> </span>risparmio gestito, carte di debito e di credito.<span class=\"_ _567\"> </span>La politica <span class=\"_ _2\"></span>commerciale <span class=\"_ _2\"></span>\u00e8 perseguita <span class=\"_ _2\"></span>principalmente per <span class=\"_ _2\"></span>mezzo della <span class=\"_ _2\"></span>rete delle <span class=\"_ _2\"></span>filiali sulla <span class=\"_ _2\"></span>base<span class=\"_ _567\"> </span>di politiche creditizie orientate al sostegno delle economie locali. Particolar<span class=\"_ _2\"></span>e attenzione \u00e8 posta<span class=\"_ _567\"> </span>al mantenimento delle relazioni instaurate con la clientela e al lor<span class=\"_ _2\"></span>o sviluppo sia nelle aree<span class=\"_ _567\"> </span>geografiche <span class=\"_ _b\"></span>dove <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>banca <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _b\"></span>tradizionalmente <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>esente, <span class=\"_ _b\"></span>sia <span class=\"_ _b\"></span>nei <span class=\"_ _8\"></span>nuovi mercati <span class=\"_ _b\"></span>d\u2019insediamento<span class=\"_ _567\"> </span>con <span class=\"_ _2\"></span>l\u2019obiettivo <span class=\"_ _2\"></span>di acquisir<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>nuove <span class=\"_ _2\"></span>quote <span class=\"_ _2\"></span>di mer<span class=\"_ _2\"></span>cato <span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>agevolare <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>crescita <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>volume <span class=\"_ _2\"></span>d\u2019affari.<span class=\"_ _567\"> </span>Le <span class=\"_ _1d\"></span>societ\u00e0 <span class=\"_ _24\"> </span>controllate, <span class=\"_ _1d\"></span>attive <span class=\"_ _24\"> </span>nell\u2019erogazione <span class=\"_ _1d\"></span>di <span class=\"_ _24\"> </span>finanziamenti <span class=\"_ _24\"></span>a <span class=\"_ _1d\"></span>clientela <span class=\"_ _24\"> </span>privata <span class=\"_ _24\"></span>nelle <span class=\"_ _24\"></span>forme<span class=\"_ _567\"> </span>tecniche <span class=\"_ _8\"></span>della <span class=\"_ _b\"></span>cessione <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>quinto, <span class=\"_ _b\"></span>dell\u2019anticipo <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>trattamento <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>fine <span class=\"_ _8\"></span>mandato <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>prestiti<span class=\"_ _567\"> </span>personali, si avvalgono, nel collocamento dei propri pr<span class=\"_ _2\"></span>odotti, anche di agenti esterni alla rete<span class=\"_ _567\"> </span>commerciale della capogruppo. La banca opera inoltr<span class=\"_ _2\"></span>e aderendo agli accordi stipulati fra<span class=\"_ _567\"> </span>l\u2019Associazione Bancaria Italiana, le Associazioni di categoria e le Associazioni imprenditoriali<span class=\"_ _567\"> </span>con <span class=\"_ _24\"> </span>la <span class=\"_ _1\"> </span>stipula <span class=\"_ _1\"> </span>di <span class=\"_ _24\"> </span>Convenzioni <span class=\"_ _1\"> </span>finalizzate <span class=\"_ _24\"> </span>al <span class=\"_ _1\"> </span>sostegno <span class=\"_ _1\"> </span>creditizio <span class=\"_ _24\"></span>delle <span class=\"_ _24\"> </span>imprese <span class=\"_ _24\"> </span>in <span class=\"_ _1\"> </span>un\u2019ottica <span class=\"_ _1\"> </span>di<span class=\"_ _567\"> </span>presidio della qualit\u00e0 degli attivi.<span class=\"_ _567\"> </span>2. Politiche di gestione del rischio di credito<span class=\"_ _567\"> </span>2.1. Aspetti organizzativi<span class=\"_ _567\"> </span>I fattori che generano rischio di credito sono riconducibili alla possibilit\u00e0 che una variazione<span class=\"_ _567\"> </span>inattesa <span class=\"_ _a\"></span>del <span class=\"_ _2\"></span>merito <span class=\"_ _a\"></span>creditizio <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>una <span class=\"_ _a\"></span>controparte, <span class=\"_ _a\"></span>nei <span class=\"_ _2\"></span>confronti <span class=\"_ _3\"></span>della <span class=\"_ _2\"></span>quale <span class=\"_ _a\"></span>esiste <span class=\"_ _2\"></span>un\u2019esposizione,<span class=\"_ _567\"> </span>\u201cImprese\u201d <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>Banco <span class=\"_ _1d\"></span>Desio, <span class=\"_ _8\"></span>applicando <span class=\"_ _1d\"></span>altres\u00ec <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>fattori <span class=\"_ _1d\"></span>correttivi, <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>termini <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>floor <span class=\"_ _8\"></span>e <span class=\"_ _1d\"></span>add-on, previsti nel Pr<span class=\"_ _2\"></span>ovvedimento del 24 maggio 2023.<span class=\"_ _567\"> </span>A seguito di tale autorizzazione a far data dal 30 giugno 2025, a livello consolidato e individuale, per le esposizioni rientranti nel perimetro di prima validazione, le Segnalazioni di V<span class=\"_ _2\"></span>igilanza sono effettuate secondo la metodologia A-IRB.<span class=\"_ _567\"> </span>Ai fini del calcolo del r<span class=\"_ _2\"></span>equisito patrimoniale a fr<span class=\"_ _2\"></span>onte dei rischi di credito per le <span class=\"_ _2\"></span>esposizioni non rientranti nel perimetro di prima validazione A-IRB, la banca segue le r<span class=\"_ _2\"></span>egole previste dalla normativa per il metodo standardizzato, ricorr<span class=\"_ _2\"></span>endo, per determinate controparti, all\u2019utilizzo dei rating forniti da ECAI esterne autorizzate.<span class=\"_ _567\"> </span>2.3. Metodi di misurazione delle perdite attese<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019approccio generale <span class=\"_ _2\"></span>definito dal <span class=\"_ _2\"></span>principio IFRS 9 <span class=\"_ _2\"></span>Strumenti finanziari per <span class=\"_ _2\"></span>stimare l\u2019impairment si basa su un <span class=\"_ _b\"></span>processo finalizzato a dare evidenza del deterioramento del<span class=\"_ _b\"></span>la qualit\u00e0 del credito di <span class=\"_ _1d\"></span>uno <span class=\"_ _1d\"></span>strumento <span class=\"_ _1d\"></span>finanziario <span class=\"_ _24\"></span>alla <span class=\"_ _1d\"></span>data <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>reporting <span class=\"_ _1d\"></span>rispetto <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>data <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>iscrizione <span class=\"_ _1d\"></span>iniziale. <span class=\"_ _1d\"></span>Le indicazioni normative in tema di assegnazione dei crediti ai diversi \u201cstage\u201d pr<span class=\"_ _2\"></span>evisti dal Principio (\u201cstaging\u201d o <span class=\"_ _b\"></span>\u201cstage allocation\u201d) <span class=\"_ _b\"></span>prevedono, infatti, di identificare le <span class=\"_ _b\"></span>variazioni significative <span class=\"_ _b\"></span>del rischio di credito facendo riferimento alla variazione del merito cr<span class=\"_ _2\"></span>editizio rispetto alla rilevazione iniziale <span class=\"_ _2\"></span>della contr<span class=\"_ _2\"></span>oparte, alla <span class=\"_ _2\"></span>vita attesa <span class=\"_ _2\"></span>dell\u2019attivit\u00e0 <span class=\"_ _2\"></span>finanziaria e <span class=\"_ _2\"></span>ad altr<span class=\"_ _2\"></span>e informazioni <span class=\"_ _a\"></span>forward-<span class=\"_ _567\"> </span>looking che possono influenzare il rischio di cr<span class=\"_ _2\"></span>edito.<span class=\"_ _567\"> </span>Coerentemente <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>quanto <span class=\"_ _2\"></span>previsto <span class=\"_ _a\"></span>dal <span class=\"_ _2\"></span>principio <span class=\"_ _a\"></span>contabile <span class=\"_ _2\"></span>IFRS <span class=\"_ _a\"></span>9, <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>crediti <span class=\"_ _3\"></span>in <span class=\"_ _2\"></span>bonis <span class=\"_ _2\"></span>sono <span class=\"_ _a\"></span>quindi suddivisi in due diverse categorie: <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Stage <span class=\"_ _24\"> </span>1: <span class=\"_ _24\"> </span>in <span class=\"_ _1\"> </span>tale <span class=\"_ _24\"> </span>bucket <span class=\"_ _1\"> </span>sono <span class=\"_ _24\"> </span>classificate <span class=\"_ _1\"> </span>le <span class=\"_ _24\"> </span>attivit\u00e0 <span class=\"_ _1\"> </span>che <span class=\"_ _24\"> </span>non <span class=\"_ _24\"> </span>presentano <span class=\"_ _24\"> </span>un <span class=\"_ _1\"> </span>significativo </span>deterioramento <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>rischio <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>credito. <span class=\"_ _b\"></span>Per <span class=\"_ _b\"></span>questo <span class=\"_ _b\"></span>Stage <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _b\"></span>previsto <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>calcolo <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>perdita attesa ad un anno su base collettiva; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Stage <span class=\"_ _30\"> </span>2: <span class=\"_ _30\"> </span>in <span class=\"_ _30\"> </span>tale <span class=\"_ _30\"> </span>bucket <span class=\"_ _30\"> </span>sono <span class=\"_ _30\"> </span>classificate <span class=\"_ _30\"> </span>le <span class=\"_ _30\"> </span>attivit\u00e0 <span class=\"_ _30\"> </span>che <span class=\"_ _30\"> </span>presentano  un <span class=\"_ _30\"> </span>significativo </span>deterioramento <span class=\"_ _8\"></span>della <span class=\"_ _1d\"></span>qualit\u00e0 <span class=\"_ _8\"></span>del <span class=\"_ _1d\"></span>credito <span class=\"_ _8\"></span>tra <span class=\"_ _8\"></span>la <span class=\"_ _1d\"></span>data <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>reporting <span class=\"_ _8\"></span>e <span class=\"_ _1d\"></span>la <span class=\"_ _8\"></span>rilevazione <span class=\"_ _1d\"></span>iniziale. Per tale bucket la perdita attesa deve esser<span class=\"_ _2\"></span>e calcolata in ottica lifetime, ovvero nell\u2019arco di tutta la durata dello strumento, su base collettiva.<span class=\"_ _567\"> </span>Nell\u2019ambito del processo di monitoraggio on going del framework applicativo del principio contabile IFRS 9, in considerazione del contesto di riferimento condizionato da importanti elementi di incertezza in precedenza richiamati, Banco Desio ha tenuto conto delle indicazioni contenute nei documenti pubblicati da diverse istituzioni internazionali (ESMA, EBA, BCE-SSM, IFRS <span class=\"_ _b\"></span>Foundation), <span class=\"_ _8\"></span>mirando <span class=\"_ _b\"></span>al <span class=\"_ _8\"></span>raggiungimento <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>un <span class=\"_ _b\"></span>equilibrio <span class=\"_ _b\"></span>tra <span class=\"_ _8\"></span>l\u2019esigenza <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>evitare <span class=\"_ _b\"></span>ipotesi <div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsbb gsc39\">T<span class=\"_ _3\"></span>ale esame consente di individuare la clientela che pr<span class=\"_ _2\"></span>esenta anomalie nella conduzione del<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc3a\">rapporto rispetto a quella con andamento regolar<span class=\"_ _2\"></span>e.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc3b\">Sulla <span class=\"_ _a\"></span>clientela <span class=\"_ _2\"></span>affidata <span class=\"_ _a\"></span>prosegue <span class=\"_ _2\"></span>l\u2019attivit\u00e0 <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>monitoraggio <span class=\"_ _2\"></span>da <span class=\"_ _a\"></span>parte <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>Direzione <span class=\"_ _a\"></span>Crediti: <span class=\"_ _a\"></span>dalle<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws246 gsc3c\">analisi delle posizioni, \u00e8 emerso un incremento rispetto ai trimestri pr<span class=\"_ _2\"></span>ecedenti del deterioramento<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc3d\">degli <span class=\"_ _8\"></span>affidamenti <span class=\"_ _8\"></span>in <span class=\"_ _1d\"></span>essere <span class=\"_ _8\"></span>- <span class=\"_ _8\"></span>seppure <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>livell<span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>in <span class=\"_ _1d\"></span>linea <span class=\"_ _8\"></span>con <span class=\"_ _1d\"></span>il <span class=\"_ _8\"></span>periodo <span class=\"_ _1d\"></span>pre <span class=\"_ _8\"></span>pandemico <span class=\"_ _8\"></span>- <span class=\"_ _1d\"></span>su <span class=\"_ _8\"></span>cui<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd7 gsc3e\">sono state attivate azioni di contenimento e gestione del rischio. Il monitoraggio delle posizioni<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc3f\">indirettamente pi\u00f9 esposte <span class=\"_ _b\"></span>costituisce <span class=\"_ _b\"></span>uno dei <span class=\"_ _b\"></span>primi <span class=\"_ _b\"></span>driver di <span class=\"_ _b\"></span>attenzione <span class=\"_ _b\"></span>al fine <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>garantire la<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc40\">migliore <span class=\"_ _8\"></span>qualit\u00e0 <span class=\"_ _1d\"></span>del <span class=\"_ _24\"></span>portafoglio <span class=\"_ _1d\"></span>crediti <span class=\"_ _8\"></span>nel <span class=\"_ _24\"></span>tempo <span class=\"_ _1d\"></span>e, <span class=\"_ _1d\"></span>al <span class=\"_ _1d\"></span>medesimo <span class=\"_ _1d\"></span>tempo, <span class=\"_ _24\"></span>per <span class=\"_ _1d\"></span>individuare <span class=\"_ _8\"></span>le<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsc41\">migliori soluzioni per consentire alle impr<span class=\"_ _2\"></span>ese di proseguire il lor<span class=\"_ _2\"></span>o business.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws28 gsc42\">Nell\u2019ambito delle politiche di gestione dei rischi aziendali la banca ha previsto un sistema di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc43\">limiti <span class=\"_ _8\"></span>operativi <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>specifici <span class=\"_ _8\"></span>Key <span class=\"_ _b\"></span>Risk <span class=\"_ _8\"></span>Indicators <span class=\"_ _8\"></span>(KRI). <span class=\"_ _b\"></span>Nel <span class=\"_ _8\"></span>contesto <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>monitoraggio <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>controllo,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws9e gsc44\">a fronte del superamento delle soglie pr<span class=\"_ _2\"></span>eviste, la funzione Risk Management attiva procedure<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc45\">interne <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>l\u2019intervento <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>fine <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>mantenere <span class=\"_ _b\"></span>un <span class=\"_ _8\"></span>livello <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>propensione <span class=\"_ _b\"></span>al <span class=\"_ _8\"></span>rischio <span class=\"_ _8\"></span>coerente <span class=\"_ _b\"></span>con<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc46\">quanto definito nel RAF e nelle politiche di gestione dei rischi.<span class=\"_ _567\"> </span> </div><div class=\"t m0 ha0 ff14 fs3 fc0 sc0 ls0 ws0 gsc47\">Autorizzazione all\u2019utilizzo del sistema interno di misurazione del rischio di credito A-IRB<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws9f gsc48\">In data 25 giugno 2025 Banco di Desio e della Brianza ha reso noto al mer<span class=\"_ _2\"></span>cato che Banca d\u2019Italia<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws206 gs430\">ha autorizzato il Gruppo Banco Desio (Gruppo CRR Brianza Unione) all\u2019utilizzo del metodo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs431\">Advanced <span class=\"_ _24\"> </span>Internal <span class=\"_ _1\"> </span>Rating <span class=\"_ _24\"> </span>Based <span class=\"_ _24\"> </span>(A-IRB) <span class=\"_ _1\"> </span>per <span class=\"_ _24\"> </span>la <span class=\"_ _1\"> </span>determinazione <span class=\"_ _24\"> </span>del <span class=\"_ _1\"> </span>requisito <span class=\"_ _24\"></span>patrimoniale <span class=\"_ _24\"> </span>a<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs432\">fronte del rischio di cr<span class=\"_ _2\"></span>edito, a livello consolidato e individuale.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc49\">Banca <span class=\"_ _9\"> </span>d\u2019Italia <span class=\"_ _9\"> </span>ha <span class=\"_ _9\"> </span>altres\u00ec <span class=\"_ _9\"> </span>autorizzato <span class=\"_ _9\"> </span>l\u2019estensione <span class=\"_ _9\"> </span>progr<span class=\"_ _2\"></span>essiva <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>metodo <span class=\"_ _9\"> </span>A-IRB <span class=\"_ _38\"> </span>(c.d. <span class=\"_ _9\"> </span>\u201croll-<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws128 gs435\">out\u201d) concedendo l\u2019esclusione in via provvisoria dal calcolo del metodo A-IRB delle classi di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc4a\">esposizioni con <span class=\"_ _b\"></span>riguardo ai rami <span class=\"_ _b\"></span>d\u2019azienda di <span class=\"_ _b\"></span>recente acquisizione per <span class=\"_ _b\"></span>cui <span class=\"_ _b\"></span>si prevede un <span class=\"_ _b\"></span>piano<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws14 gsc4b\">di estensione progr<span class=\"_ _2\"></span>essiva (cd. \u201croll-out\u201d) secondo tempistiche prestabilite, nonch\u00e9 l\u2019utilizzo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd4 gsc4c\">parziale permanente (cd. \u201cPPU\u201d) del metodo standardizzato per alcune categorie di esposizioni<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws109 gsc4d\">e del gruppo e per tutte le esposizioni riferite alla controllata Fides S.p.A., ai sensi dell\u2019art.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc4e\">150 <span class=\"_ _24\"></span>del <span class=\"_ _24\"></span>CRR. <span class=\"_ _24\"></span>L<span class=\"_ _a\"></span>\u2019autorizzazione <span class=\"_ _24\"> </span>condizionava <span class=\"_ _24\"> </span>qualsiasi <span class=\"_ _24\"> </span>beneficio <span class=\"_ _24\"> </span>patrimoniale <span class=\"_ _24\"> </span>ad <span class=\"_ _24\"> </span>una <span class=\"_ _24\"> </span>serie <span class=\"_ _24\"> </span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsc4f\">interventi di rimedio preliminari che sono stati completati nei 18 mesi successivi.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2db gsc50\">Con provvedimento del 24 giugno 2025 Banca d\u2019Italia, sulla base delle risultanze degli<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws159 gsc51\">accertamenti ispettivi condotti in relazione agli interventi di rimedio preliminari e dell\u2019attivit\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wse5 gsc52\">istruttoria, ha autorizzato il Gruppo Banco Desio (gruppo CRR Brianza Unione) all\u2019effettivo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc53\">utilizzo <span class=\"_ _a\"></span>ai <span class=\"_ _2\"></span>fini <span class=\"_ _2\"></span>del <span class=\"_ _a\"></span>calcolo <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>requisiti <span class=\"_ _a\"></span>patrimoniali, <span class=\"_ _2\"></span>su <span class=\"_ _a\"></span>base <span class=\"_ _2\"></span>individuale <span class=\"_ _2\"></span>e <span class=\"_ _a\"></span>consolidata, <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>sistema<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws95 gsc54\">interno di misurazione del rischio di credito A-IRB per le classi di esposizioni \u201cAl dettaglio\u201d e </div>Come meglio rappresentato nel successivo paragrafo \u201cInclusione dei fattori forwar<span class=\"_ _2\"></span>d looking\u201d,<span class=\"_ _567\"> </span>le curve di PD stimate sono distinte per ciascuno scenario macroeconomico selezionato e<span class=\"_ _567\"> </span>vengono applicate per Il calcolo dell\u2019ECL per ciascuno di tali scenari. La misura di perdita<span class=\"_ _567\"> </span>attesa <span class=\"_ _a\"></span>finale <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>ottenuta <span class=\"_ _2\"></span>ponderando <span class=\"_ _a\"></span>le <span class=\"_ _2\"></span>misure <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>Expected <span class=\"_ _2\"></span>Credit <span class=\"_ _a\"></span>Loss <span class=\"_ _a\"></span>condizionate <span class=\"_ _2\"></span>agli <span class=\"_ _2\"></span>scenari<span class=\"_ _567\"> </span>macroeconomici per le rispettive pr<span class=\"_ _2\"></span>obabilit\u00e0 di accadimento.<span class=\"_ _567\"> </span>I modelli utilizzati per la stima dei suddetti parametri derivano dagli omologhi parametri<span class=\"_ _567\"> </span>sviluppati <span class=\"_ _8\"></span>in <span class=\"_ _1d\"></span>base <span class=\"_ _8\"></span>alle <span class=\"_ _1d\"></span>pi\u00f9 <span class=\"_ _1d\"></span>recenti <span class=\"_ _8\"></span>linee <span class=\"_ _8\"></span>guida <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>ambito <span class=\"_ _8\"></span>regolamentare, <span class=\"_ _8\"></span>apportando <span class=\"_ _8\"></span>specifici<span class=\"_ _567\"> </span>adattamenti <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>tenere conto <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>differenti requisiti e <span class=\"_ _b\"></span>final<span class=\"_ _b\"></span>it\u00e0 <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>modello <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>impairment <span class=\"_ _b\"></span>IFRS<span class=\"_ _567\"> </span>9 rispetto a quello regolamentar<span class=\"_ _2\"></span>e.<span class=\"_ _567\"> </span>La definizione dei suddetti parametri ha quindi tenuto conto dei seguenti obiettivi:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">rimozione degli <span class=\"_ _2\"></span>elementi previsti <span class=\"_ _2\"></span>ai soli <span class=\"_ _2\"></span>fini regolamentari, <span class=\"_ _2\"></span>quali la <span class=\"_ _2\"></span>componente down turn<span class=\"_ _567\"> </span></span>considerata nel calcolo LGD regolamentar<span class=\"_ _2\"></span>e per tenere conto del ciclo economico avverso,<span class=\"_ _567\"> </span>i margin of conservativism pr<span class=\"_ _2\"></span>evisti per la PD, LGD ed EAD e l\u2019add-on dei costi indiretti con<span class=\"_ _567\"> </span>l\u2019obiettivo di evitare un ef<span class=\"_ _2\"></span>fetto double-counting sul conto economico;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsf6\">inclusione delle condizioni del ciclo economico corrente (Point-in-Time risk measur<span class=\"_ _2\"></span>es) in<span class=\"_ _567\"> </span></span>sostituzione di una misurazione dei parametri lungo il ciclo economico (TTC \u2013 Through The<span class=\"_ _567\"> </span>Cycle) prevista ai fini r<span class=\"_ _2\"></span>egolamentari;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws269\">introduzione di informazioni pr<span class=\"_ _2\"></span>evisionali riguardanti la futura dinamica dei fattori<span class=\"_ _567\"> </span></span>macroeconomici <span class=\"_ _b\"></span>(Forward <span class=\"_ _8\"></span>looking <span class=\"_ _b\"></span>risk) <span class=\"_ _8\"></span>ritenuti <span class=\"_ _8\"></span>potenzialmente <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>grado <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>influenzare <span class=\"_ _8\"></span>la<span class=\"_ _567\"> </span>situazione del debitore;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws1a6\">estensione dei parametri di rischio ad una prospettiva pluriennale, tenendo conto della<span class=\"_ _567\"> </span></span>durata dell\u2019esposizione creditizia da valutar<span class=\"_ _2\"></span>e (lifetime).<span class=\"_ _567\"> </span>Di seguito si forniscono informazioni di maggior dettaglio sulla modalit\u00e0 con cui il Gruppo ha<span class=\"_ _567\"> </span>determinato i citati parametri di rischio IFRS 9 compliant, con particolare riferimento ai fattori<span class=\"_ _567\"> </span>forward looking.<span class=\"_ _567\"> </span>Al riguardo si deve pr<span class=\"_ _2\"></span>ecisare che l\u2019aggiornamento delle serie storiche dei parametri e<span class=\"_ _567\"> </span>conseguentemente l\u2019attivit\u00e0 di ricalibrazione degli stessi \u00e8 effettuata su base annua.<span class=\"_ _567\"> </span><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15d gsc6e\">eccessivamente procicliche nei modelli utilizzati per la stima delle per<span class=\"_ _2\"></span>dite attese su crediti e la<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc6f\">necessit\u00e0 <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>assicurare che <span class=\"_ _8\"></span>i <span class=\"_ _b\"></span>rischi <span class=\"_ _8\"></span>cui <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>Banca <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _8\"></span>(o <span class=\"_ _b\"></span>sar\u00e0) <span class=\"_ _b\"></span>esposto <span class=\"_ _8\"></span>si <span class=\"_ _b\"></span>riflettano <span class=\"_ _8\"></span>adeguatamente<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsc70\">nelle valutazioni di bilancio.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1b4 gsc71\">In tale contesto, il Gruppo ha ritenuto opportuno aggiornare le pr<span class=\"_ _2\"></span>evisioni macroeconomiche<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc72\">utilizzate <span class=\"_ _24\"></span>per <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>stima <span class=\"_ _24\"> </span>delle <span class=\"_ _1\"> </span>perdite <span class=\"_ _1d\"></span>attese <span class=\"_ _24\"> </span>al <span class=\"_ _1\"> </span>fine <span class=\"_ _24\"></span>di <span class=\"_ _24\"> </span>includere <span class=\"_ _24\"></span>gli <span class=\"_ _24\"></span>elementi <span class=\"_ _24\"></span>di <span class=\"_ _24\"> </span>cambiamento<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsc73\">macroeconomico attuali e pr<span class=\"_ _2\"></span>ospettici forniti dai provider specializzati.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h13 ff5 fs3 fc0 sc0 ls0 ws0 gsc74\">Stima della perdita attesa (Expected Cr<span class=\"_ _2\"></span>edit Loss) \u2013 Stage 1 e Stage 2<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws9b gsc75\">Il modello di calcolo dell\u2019Expected Credit Loss (ECL) per la misurazione dell\u2019impairment degli<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc76\">strumenti <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>deteriorati, <span class=\"_ _b\"></span>d<span class=\"_ _b\"></span>iffer<span class=\"_ _2\"></span>enziato <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>funzione <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>classificazione <span class=\"_ _b\"></span>dell\u2019esposizione <span class=\"_ _8\"></span>nello<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsc77\">Stage 1 o nello Stage 2, si basa sulla seguente formula:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsc78\">dove:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc79\">PDt  <span class=\"_ _f\"> </span>rappresenta <span class=\"_ _a\"></span>la <span class=\"_ _2\"></span>probabilit\u00e0 <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>default <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>ogni <span class=\"_ _2\"></span>data <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>cash <span class=\"_ _2\"></span>flow<span class=\"_ _2\"></span>. <span class=\"_ _2\"></span>T<span class=\"_ _3\"></span>rattasi <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>probabilit\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc7a\">di passare dallo <span class=\"_ _b\"></span>stato <span class=\"_ _b\"></span>performing a <span class=\"_ _b\"></span>quello <span class=\"_ _b\"></span>del deteriorato <span class=\"_ _b\"></span>nell\u2019orizzonte <span class=\"_ _b\"></span>temporale di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsc7b\">un anno (PD a 1 anno) o lungo l\u2019intera durata dell\u2019esposizione (PD lifetime);<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc7c\">EADt <span class=\"_ _159\"> </span>rappresenta l\u2019esposizione di controparte ad ogni data di cash flow;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc7d\">LGDt <span class=\"_ _7e\"> </span>rappr<span class=\"_ _2\"></span>esenta la <span class=\"_ _a\"></span>perdita <span class=\"_ _2\"></span>associata per <span class=\"_ _2\"></span>controparte <span class=\"_ _a\"></span>a ogni <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di cash <span class=\"_ _2\"></span>flow<span class=\"_ _a\"></span>. T<span class=\"_ _3\"></span>rattasi <span class=\"_ _2\"></span>della<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws4f gsc7e\">percentuale di per<span class=\"_ _2\"></span>dita in caso di default, sulla base dell\u2019esperienza storica osservata<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsb0 gsc7f\">in un determinato periodo di osservazione, nonch\u00e9 dell\u2019evoluzione prospettica lungo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsc80\">l\u2019intera durata dell\u2019esposizione (lifetime);<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsc81\">r <span class=\"_ _142\"> </span>rappresenta il tasso di sconto;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc82\">t <span class=\"_ _142\"> </span>rappresenta il numero di cash flow;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc83\">T <span class=\"_ _100\"> </span>rappresenta <span class=\"_ _1d\"></span>il <span class=\"_ _24\"></span>numero <span class=\"_ _8\"></span>complessivo <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>cash <span class=\"_ _24\"></span>flow<span class=\"_ _2\"></span>, <span class=\"_ _1d\"></span>limitato <span class=\"_ _1d\"></span>ai <span class=\"_ _24\"> </span>12 <span class=\"_ _1d\"></span>mesi <span class=\"_ _24\"></span>successivi <span class=\"_ _1d\"></span>per <span class=\"_ _24\"></span>i<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsc84\">rapporti in stage 1, e riferito a tutta la vita residua per gli stage 2.<span class=\"_ _567\"> </span></div>Stima del parametro LGD<span class=\"_ _567\"> </span>I parametri <span class=\"_ _2\"></span>LGD sono <span class=\"_ _2\"></span>stati opportunamente <span class=\"_ _2\"></span>calibrati, per <span class=\"_ _2\"></span>riflettere <span class=\"_ _2\"></span>i tassi <span class=\"_ _2\"></span>di per<span class=\"_ _2\"></span>dita in <span class=\"_ _2\"></span>base alle<span class=\"_ _567\"> </span>condizioni corr<span class=\"_ _2\"></span>enti (PiT) e a <span class=\"_ _2\"></span>quelle prospettiche <span class=\"_ _2\"></span>(forward looking). <span class=\"_ _2\"></span>Detti parametri sono stimati<span class=\"_ _567\"> </span>non solo con riferimento all\u2019orizzonte dei dodici mesi successivi alla data di reporting, ma anche<span class=\"_ _567\"> </span>negli anni futuri, in modo da consentire il calcolo degli accantonamenti lifetime.<span class=\"_ _567\"> </span>Per il Gruppo, le curve di LGD lifetime sono distinte per segmenti e condizionate agli scenari<span class=\"_ _567\"> </span>prospettici macr<span class=\"_ _2\"></span>oeconomici.<span class=\"_ _567\"> </span>Ad ogni esposizione tramite modelli interni viene associata la relativa curva di LGD lifetime. Di<span class=\"_ _567\"> </span>seguito i principali step metodologici utilizzati per la stima del parametro:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws16b\">stima Point in Time (PiT) della probabilit\u00e0 di migrazione allo stato di Sof<span class=\"_ _2\"></span>ferenza (in seguito<span class=\"_ _567\"> </span></span>P-Soff) e del tasso di per<span class=\"_ _2\"></span>dita in stato di sofferenza (in seguito LGS), sulla base dei dati storici<span class=\"_ _567\"> </span>degli ultimi 3 anni per ogni segmento di rischio;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws134\">determinazione dei parametri P-Soff ed LGS futuri per i primi tr<span class=\"_ _2\"></span>e anni successivi rispetto<span class=\"_ _567\"> </span></span>alla data di reporting, ottenuto condizionandolo in base ad alcuni selezionati scenari<span class=\"_ _567\"> </span>macroeconomici, tramite modelli satellite in grado di esprimer<span class=\"_ _2\"></span>e la sensitivit\u00e0 delle misure di<span class=\"_ _567\"> </span>rischio rispetto alle variazioni delle principali grandezze economiche. T<span class=\"_ _3\"></span>ali modelli satellite<span class=\"_ _567\"> </span>sono <span class=\"_ _2\"></span>differenziati <span class=\"_ _a\"></span>per segmento <span class=\"_ _2\"></span>Imprese <span class=\"_ _a\"></span>e Privati <span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>utilizzano variabili <span class=\"_ _a\"></span>specifiche per <span class=\"_ _2\"></span>ogni<span class=\"_ _567\"> </span>segmento;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws52\">ottenimento delle LGD lifetime tramite l\u2019applicazione dei parametri PiT e forward looking<span class=\"_ _567\"> </span></span>per i primi tre anni, come in pr<span class=\"_ _2\"></span>ecedenza calcolati, nel modello di calcolo a componenti della<span class=\"_ _567\"> </span>LGD. <span class=\"_ _2\"></span>Dal <span class=\"_ _a\"></span>quarto <span class=\"_ _2\"></span>anno <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>poi <span class=\"_ _2\"></span>viene <span class=\"_ _2\"></span>utilizzata <span class=\"_ _a\"></span>la <span class=\"_ _2\"></span>LGD <span class=\"_ _2\"></span>TTC <span class=\"_ _2\"></span>ipotizzata <span class=\"_ _2\"></span>costante <span class=\"_ _2\"></span>in <span class=\"_ _a\"></span>ogni <span class=\"_ _2\"></span>periodo<span class=\"_ _567\"> </span>t, basata sui parametri stimati sulle medie di lungo periodo.<span class=\"_ _567\"> </span>Stima EAD<span class=\"_ _567\"> </span>Per le esposizioni per cassa, il parametro EAD \u00e8 rappr<span class=\"_ _2\"></span>esentato, ad ogni data di pagamento<span class=\"_ _567\"> </span>futura, dal debito residuo sulla base del piano di ammortamento, maggiorato delle eventuali<span class=\"_ _567\"> </span>rate non pagate e/o scadute.<span class=\"_ _567\"> </span>Per le esposizioni fuori bilancio, rappresentate dalle garanzie e dagli impegni ad er<span class=\"_ _2\"></span>ogare fondi<span class=\"_ _567\"> </span>irrevocabili o r<span class=\"_ _2\"></span>evocabili, l\u2019EAD \u00e8 pari al valore nominale ponderato per un apposito fattore di<span class=\"_ _567\"> </span>conversione creditizia (CCF \u2013 Cr<span class=\"_ _2\"></span>edit Conversion Factor), determinato in conformit\u00e0 ai modelli<span class=\"_ _567\"> </span>interni ed utilizzando l\u2019approccio standar<span class=\"_ _2\"></span>d per le rimanenti esposizioni.<span class=\"_ _567\"> </span>Stima del parametro PD<span class=\"_ _567\"> </span>I <span class=\"_ _8\"></span>parametri <span class=\"_ _8\"></span>PD <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>stati <span class=\"_ _8\"></span>opportunamente <span class=\"_ _1d\"></span>calibrati, <span class=\"_ _8\"></span>mediante <span class=\"_ _8\"></span>modelli <span class=\"_ _8\"></span>satellite, <span class=\"_ _1d\"></span>per <span class=\"_ _8\"></span>riflettere<span class=\"_ _567\"> </span>i <span class=\"_ _8\"></span>tassi <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>inadempienza <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>base <span class=\"_ _1d\"></span>alle <span class=\"_ _8\"></span>condizioni <span class=\"_ _8\"></span>correnti <span class=\"_ _8\"></span>(PiT) <span class=\"_ _1d\"></span>e <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>quelle <span class=\"_ _1d\"></span>prospettiche <span class=\"_ _8\"></span>(forward<span class=\"_ _567\"> </span>looking). Detti parametri sono stimati non solo con riferimento all\u2019orizzonte dei dodici mesi<span class=\"_ _567\"> </span>successivi alla data di reporting, ma anche negli anni futuri, in modo da consentir<span class=\"_ _2\"></span>e il calcolo<span class=\"_ _567\"> </span>degli accantonamenti lifetime.<span class=\"_ _567\"> </span>Le curve di PD lifetime sono state costruite moltiplicando tra loro, con appr<span class=\"_ _2\"></span>occio markoviano,<span class=\"_ _567\"> </span>le matrici di migrazione del rating a 12 mesi distinte per segmenti e condizionate agli scenari<span class=\"_ _567\"> </span>macroeconomici pr<span class=\"_ _2\"></span>ospettici. Ad ogni classe di rating assegnata alle controparti tramite modelli<span class=\"_ _567\"> </span>interni viene associata la relativa curva di PD lifetime. Di seguito i principali step metodologici<span class=\"_ _567\"> </span>utilizzati per la stima del parametro PD lifetime:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws14d\">costruzione delle matrici di migrazione Point in Time (PiT) storiche per ogni segmento di<span class=\"_ _567\"> </span></span>rischio <span class=\"_ _b\"></span>definito <span class=\"_ _8\"></span>dai <span class=\"_ _b\"></span>modelli <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>rating <span class=\"_ _8\"></span>e, <span class=\"_ _b\"></span>sulla <span class=\"_ _8\"></span>base <span class=\"_ _b\"></span>della <span class=\"_ _8\"></span>media <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>tali <span class=\"_ _b\"></span>matrici, <span class=\"_ _8\"></span>ottenimento<span class=\"_ _567\"> </span>delle matrici di migrazione a 3 anni per ogni segmento di rischio;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsa7\">determinazione delle matrici di migrazione PiT future per i primi tr<span class=\"_ _2\"></span>e anni successivi rispetto<span class=\"_ _567\"> </span></span>alla data di reporting, ottenute sulla base delle matrici di migrazione PiT condizionate<span class=\"_ _567\"> </span>in base ad alcuni selezionati scenari macroeconomici, tramite modelli satellite (metodo<span class=\"_ _567\"> </span>Merton) in grado di esprimere la sensitivit\u00e0 delle misur<span class=\"_ _2\"></span>e di PD rispetto alle variazioni delle<span class=\"_ _567\"> </span>principali grandezze economiche. T<span class=\"_ _3\"></span>ali modelli satellite sono differ<span class=\"_ _2\"></span>enziati per segmento<span class=\"_ _567\"> </span>Imprese e Privati ed utilizzano variabili specifiche per ogni segmento;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws169\">ottenimento delle PD cumulate per classe di rating e scenario, mediante prodotto matriciale<span class=\"_ _567\"> </span></span>(markov chain <span class=\"_ _b\"></span>techniques) delle <span class=\"_ _b\"></span>matrici di <span class=\"_ _b\"></span>migrazione <span class=\"_ _b\"></span>Pit future per <span class=\"_ _b\"></span>i primi <span class=\"_ _b\"></span>tre anni, come<span class=\"_ _567\"> </span>in <span class=\"_ _24\"> </span>precedenza <span class=\"_ _24\"> </span>calcolate, <span class=\"_ _1\"> </span>mentre <span class=\"_ _24\"> </span>dal <span class=\"_ _1\"> </span>quarto <span class=\"_ _24\"> </span>anno <span class=\"_ _1\"> </span>in <span class=\"_ _24\"> </span>poi <span class=\"_ _1\"> </span>viene <span class=\"_ _1\"> </span>utilizzata <span class=\"_ _24\"> </span>la <span class=\"_ _1\"> </span>matrice <span class=\"_ _1\"> </span>1-yr<span class=\"_ _567\"> </span>TTC ipotizzata costante in ogni periodo t, ottenuta mediante il decondizionamento delle<span class=\"_ _567\"> </span>singole <span class=\"_ _a\"></span>matrici <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>migrazione <span class=\"_ _2\"></span>annuali <span class=\"_ _a\"></span>osservate <span class=\"_ _a\"></span>negli <span class=\"_ _a\"></span>ultimi <span class=\"_ _2\"></span>cinque <span class=\"_ _a\"></span>anni <span class=\"_ _a\"></span>attraverso <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>metodo<span class=\"_ _567\"> </span>di Merton\u2013V<span class=\"_ _2\"></span>asicek;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws57\">generazione della curva PD cumulata lifetime come media delle curve di PD cumulate di<span class=\"_ _567\"> </span></span>ogni scenario macroeconomico selezionato.<span class=\"_ _567\"> </span>Si fa rinvio al successivo paragrafo \u201cInclusione dei fattori forward looking\u201d per ulteriori dettagli<span class=\"_ _567\"> </span>sulla modalit\u00e0 di costruzione del parametro PD.<span class=\"_ _567\"> </span>nclusione del rischio climatico ambientale (fisico e transizione)<span class=\"_ _567\"> </span>Nell\u2019esercizio di riferimento, il Gruppo ha aggiornato gli interventi sui modelli interni utilizzati<span class=\"_ _567\"> </span>per la valutazione del rischio di credito per incorporar<span class=\"_ _2\"></span>e le componenti di rischio climatico<span class=\"_ _567\"> </span>ambientale in coerenza con le evidenze derivanti dall'analisi dei canali di trasmissione e<span class=\"_ _567\"> </span>dall'analisi di accertamento focalizzata sulla valutazione (delle opportunit\u00e0 e) dei rischi derivanti<span class=\"_ _567\"> </span>dai <span class=\"_ _b\"></span>fattori <span class=\"_ _8\"></span>climatico-ambientali, <span class=\"_ _b\"></span>funzionale <span class=\"_ _8\"></span>alla <span class=\"_ _b\"></span>quantificazione <span class=\"_ _8\"></span>del <span class=\"_ _b\"></span>relativo <span class=\"_ _8\"></span>impatto <span class=\"_ _b\"></span>sugli <span class=\"_ _8\"></span>attivi<span class=\"_ _567\"> </span>aziendali.<span class=\"_ _567\"> </span>n particolare, alla data di riferimento del 31 dicembr<span class=\"_ _2\"></span>e 2025, per tener conto dei rischi derivanti<span class=\"_ _567\"> </span>dai fattori climatico-ambientali nel calcolo delle perdite attese (impairment) in applicazione del<span class=\"_ _567\"> </span>principio contabile internazionale IFRS9 \u00e8 stato aggiornato l\u2019aggiustamento alle componenti<span class=\"_ _567\"> </span>modellistiche dei parametri di rischio adottati (euro 4,1 milioni, si veda il successivo punto \u201cIn-<span class=\"_ _567\"> </span>Model Adjustment\u201d) accompagnato, per una prudente copertura delle perdite attese nell\u2019attuale<span class=\"_ _567\"> </span>contesto <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>incertezza <span class=\"_ _b\"></span>sugli <span class=\"_ _b\"></span>scenari <span class=\"_ _b\"></span>futuri, <span class=\"_ _8\"></span>da rettifiche <span class=\"_ _b\"></span>post <span class=\"_ _b\"></span>modello <span class=\"_ _b\"></span>(euro <span class=\"_ _b\"></span>8,8 <span class=\"_ _b\"></span>milioni, <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>veda<span class=\"_ _567\"> </span>l successivo punto \u201cPost-Model Adjustment\u201d) che determinano un impatto complessivo sugli<span class=\"_ _567\"> </span>attivi aziendali di euro 12,9 milioni corr<span class=\"_ _2\"></span>elati alla componente climatico-ambientale (in linea con<span class=\"_ _567\"> </span>euro13,0 milioni del pr<span class=\"_ _2\"></span>ecedente esercizio).<span class=\"_ _567\"> </span>Al <span class=\"_ _1d\"></span>riguardo <span class=\"_ _8\"></span>si <span class=\"_ _1d\"></span>fa <span class=\"_ _1d\"></span>ulteriormente <span class=\"_ _1d\"></span>rimando <span class=\"_ _1d\"></span>a <span class=\"_ _1d\"></span>quanto <span class=\"_ _24\"></span>illustrato <span class=\"_ _8\"></span>(i) <span class=\"_ _24\"></span>nel <span class=\"_ _8\"></span>paragrafo <span class=\"_ _1d\"></span>\u201cLa <span class=\"_ _24\"></span>misurazione<span class=\"_ _567\"> </span>e la gestione dei rischi\u201d della relazione sulla gestione, (ii) nel paragrafo \u201c11.1.4 V<span class=\"_ _a\"></span>alutazione<span class=\"_ _567\"> </span>della rilevanza\u201d della Rendicontazione di sostenibilit\u00e0 contenuta nella relazione sulla gestione<span class=\"_ _567\"> </span>consolidata e (iii) nell\u2019informativa \u201cAspetti climatici e ambientali e relativi impatti contabili\u201d<span class=\"_ _567\"> </span>della \u201cParte A \u2013 Politiche Contabili, A.1 Parte generale, Sezione 5 \u2013 Altri aspetti, Aspetti di<span class=\"_ _567\"> </span>maggiori rilievo per le valutazioni di bilancio\u201d della nota integrativa.<span class=\"_ _567\"> </span><table class=\"s w5c4 h221\" id=\"_a6bec997-2dbd-4bb4-b085-b75d5ef3f906\"><tr><td class=\"c n x304 y41ed w5c5 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">bilancio 31 dicembre 2024<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1872 y41ed w5d3 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Scenario Positivo<span class=\"_ _567\"> </span></div></td><td class=\"c n x1855 y41ed w5c7 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Scenario Base<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x1856 y41ed w5c8 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Scenario Negativo<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y413a w5d4 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Indicatori macroeconomici<span class=\"_ _567\"> </span></div></td><td class=\"c n x1857 y413a w5d5 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Min<span class=\"_ _567\"> </span></div></td><td class=\"c n x1873 y413a w5d6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Max<span class=\"_ _567\"> </span></div></td><td class=\"c n x1859 y413a w5d5 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Min<span class=\"_ _567\"> </span></div></td><td class=\"c n x1874 y413a w5d6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Max<span class=\"_ _567\"> </span></div></td><td class=\"c n x185b y413a w5d5 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Min<span class=\"_ _567\"> </span></div></td><td class=\"c n x1875 y413a w5d6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Max<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4360 w5d7 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">PIL Italia<span class=\"_ _567\"> </span></div></td><td class=\"c n x185d y4360 w559 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">0.18<span class=\"_ _567\"> </span></div></td><td class=\"c n x185e y4360 w559 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">0.39<span class=\"_ _567\"> </span></div></td><td class=\"c n x1876 y4360 w559 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">0.09<span class=\"_ _567\"> </span></div></td><td class=\"c n x1860 y4360 w559 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">0.19<span class=\"_ _567\"> </span></div></td><td class=\"c n x1861 y4360 w5d8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-0.09<span class=\"_ _567\"> </span></div></td><td class=\"c n x1877 y4360 w559 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">0.55<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4361 w5cf h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Indice dei prezzi al consumo<span class=\"_ _567\"> </span></div></td><td class=\"c n x1863 y4361 w559 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">0.27<span class=\"_ _567\"> </span></div></td><td class=\"c n x1864 y4361 w559 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">0.52<span class=\"_ _567\"> </span></div></td><td class=\"c n x1878 y4361 w559 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">0.42<span class=\"_ _567\"> </span></div></td><td class=\"c n x1866 y4361 w559 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">0.53<span class=\"_ _567\"> </span></div></td><td class=\"c n x1867 y4361 w559 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">0.48<span class=\"_ _567\"> </span></div></td><td class=\"c n x1879 y4361 w559 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">0.66<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4362 w5d0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>asso di disoccupazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x187a y4362 w5d8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-3.49<span class=\"_ _567\"> </span></div></td><td class=\"c n x186a y4362 w5d8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-1.10<span class=\"_ _567\"> </span></div></td><td class=\"c n x186b y4362 w5d9 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-0.96<span class=\"_ _567\"> </span></div></td><td class=\"c n x186c y4362 w559 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">0.12<span class=\"_ _567\"> </span></div></td><td class=\"c n x186d y4362 w559 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">0.72<span class=\"_ _567\"> </span></div></td><td class=\"c n x187b y4362 w559 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.78<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w5d1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Probabilit\u00e0 di accadimento<span class=\"_ _567\"> </span></div></td><td class=\"c n x186f y3de2 w5d2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10%<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1870 y3de2 w5d2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">55%<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1871 y3de2 w5d2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">35%<span class=\"_ _567\"> </span></div></td><td></td></tr></table>Inclusione dei fattori forward looking<span class=\"_ _567\"> </span>Ai <span class=\"_ _2\"></span>fini della <span class=\"_ _a\"></span>determinazione delle <span class=\"_ _2\"></span>perdite <span class=\"_ _2\"></span>attese, <span class=\"_ _2\"></span>l\u2019inclusione delle <span class=\"_ _a\"></span>informazioni forwar<span class=\"_ _2\"></span>d looking<span class=\"_ _567\"> </span>\u00e8 ottenuta considerando gli effetti sui parametri di rischio, derivanti da dif<span class=\"_ _2\"></span>ferenti scenari<span class=\"_ _567\"> </span>macroeconomici. Nel dettaglio, i molteplici possibili scenari macr<span class=\"_ _2\"></span>oeconomici alternativi sono<span class=\"_ _567\"> </span>stati ricondotti ad un numero limitato di tr<span class=\"_ _2\"></span>e scenari (positivo, base e negativo) che costituiscono<span class=\"_ _567\"> </span>l\u2019input dei <span class=\"_ _b\"></span>cosiddetti <span class=\"_ _b\"></span>\u201cmodelli <span class=\"_ _b\"></span>satellite\u201d. <span class=\"_ _b\"></span>Il ricorso <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>questi <span class=\"_ _b\"></span>ultimi modelli <span class=\"_ _b\"></span>permette <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>definire,<span class=\"_ _567\"> </span>tramite tecniche di regr<span class=\"_ _2\"></span>essione statistica, la relazione tra un numero limitato di variabili<span class=\"_ _567\"> </span>macroeconomiche <span class=\"_ _24\"></span>significative, <span class=\"_ _24\"></span>assunte <span class=\"_ _24\"> </span>a <span class=\"_ _1\"> </span>riferimento, <span class=\"_ _24\"> </span>ed <span class=\"_ _24\"> </span>i <span class=\"_ _1\"> </span>tassi <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>decadimento <span class=\"_ _24\"> </span>dei <span class=\"_ _24\"> </span>diversi<span class=\"_ _567\"> </span>segmenti. <span class=\"_ _1d\"></span>Il <span class=\"_ _24\"> </span>risultato <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>queste <span class=\"_ _24\"> </span>stime <span class=\"_ _24\"></span>\u00e8 <span class=\"_ _1d\"></span>utilizzato <span class=\"_ _24\"> </span>per <span class=\"_ _24\"></span>crear<span class=\"_ _2\"></span>e <span class=\"_ _24\"></span>dei <span class=\"_ _1d\"></span>fattori <span class=\"_ _24\"> </span>di <span class=\"_ _24\"></span>stress, <span class=\"_ _1d\"></span>distinti <span class=\"_ _1d\"></span>per<span class=\"_ _567\"> </span>scenario e segmenti di rischio.<span class=\"_ _567\"> </span>Ai <span class=\"_ _8\"></span>fini <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>includere <span class=\"_ _b\"></span>valutazioni <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>rischio <span class=\"_ _b\"></span>prospettiche <span class=\"_ _8\"></span>distinte <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>settori <span class=\"_ _8\"></span>commerciali <span class=\"_ _b\"></span>ed <span class=\"_ _8\"></span>aree<span class=\"_ _567\"> </span>geografiche, <span class=\"_ _24\"></span>i <span class=\"_ _24\"> </span>\u201cmodelli <span class=\"_ _24\"> </span>satellite\u201d <span class=\"_ _24\"> </span>della <span class=\"_ _1\"> </span>PD <span class=\"_ _24\"></span>sono <span class=\"_ _24\"> </span>distinti <span class=\"_ _24\"> </span>per <span class=\"_ _24\"> </span>macro-settore <span class=\"_ _1d\"></span>commerciale <span class=\"_ _24\"> </span>per<span class=\"_ _567\"> </span>il <span class=\"_ _1d\"></span>segmento <span class=\"_ _1d\"></span>Imprese <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>macro-area <span class=\"_ _8\"></span>geografica <span class=\"_ _24\"></span>per <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>segmento <span class=\"_ _1d\"></span>Privati. <span class=\"_ _24\"></span>Dunque, <span class=\"_ _1d\"></span>la <span class=\"_ _1d\"></span>stima<span class=\"_ _567\"> </span>della relazione econometrica sopra citata tra il tasso di default e le variabili macr<span class=\"_ _2\"></span>oeconomiche<span class=\"_ _567\"> </span>esplicative \u00e8 condotta con un maggiore livello di granularit\u00e0 in modo da coglier<span class=\"_ _2\"></span>e l\u2019impatto<span class=\"_ _567\"> </span>asimmetrico <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>eventi <span class=\"_ _8\"></span>economici <span class=\"_ _1d\"></span>storici <span class=\"_ _1d\"></span>su <span class=\"_ _8\"></span>diversi <span class=\"_ _1d\"></span>settori <span class=\"_ _1d\"></span>ed <span class=\"_ _8\"></span>aree <span class=\"_ _8\"></span>geografiche <span class=\"_ _1d\"></span>e <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>inglobare<span class=\"_ _567\"> </span>elementi <span class=\"_ _24\"> </span>previsionali <span class=\"_ _24\"></span>differ<span class=\"_ _2\"></span>enziati <span class=\"_ _1\"> </span>che <span class=\"_ _24\"></span>riflettono <span class=\"_ _24\"> </span>maggiormente <span class=\"_ _24\"> </span>la <span class=\"_ _1\"> </span>rischiosit\u00e0 <span class=\"_ _24\"> </span>prospettica <span class=\"_ _24\"> </span>del<span class=\"_ _567\"> </span>portafoglio.<span class=\"_ _567\"> </span>Infine, <span class=\"_ _77\"> </span>considerato <span class=\"_ _30\"> </span>il <span class=\"_ _77\"> </span>persistere <span class=\"_ _30\"> </span>dell\u2019incertezza <span class=\"_ _77\"> </span>dell\u2019attuale <span class=\"_ _77\"> </span>contesto <span class=\"_ _77\"> </span>economico, <span class=\"_ _30\"> </span>\u00e8 <span class=\"_ _77\"> </span>stato<span class=\"_ _567\"> </span>mantenuto <span class=\"_ _8\"></span>invariato <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>mix <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>probabilit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>accadimento <span class=\"_ _8\"></span>affiancando <span class=\"_ _8\"></span>allo <span class=\"_ _8\"></span>scenario <span class=\"_ _8\"></span>\u201cbase\u201d<span class=\"_ _567\"> </span>ritenuto maggiormente probabile, uno scenario alternativo \u201cnegativo\u201d ed uno \u201cpositivo\u201d.<span class=\"_ _567\"> </span>Nelle seguenti tabelle si fornisce evidenza dei valori minimi e massimi (\u201crange di valori\u201d) riferiti<span class=\"_ _567\"> </span>ai principali parametri macroeconomici considerati nei modelli di condizionamento forwar<span class=\"_ _2\"></span>d<span class=\"_ _567\"> </span>looking <span class=\"_ _8\"></span>(c.d. <span class=\"_ _1d\"></span>modelli <span class=\"_ _8\"></span>satellite, <span class=\"_ _1d\"></span>tempo <span class=\"_ _1d\"></span>per <span class=\"_ _8\"></span>tempo <span class=\"_ _1d\"></span>oggetto <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>calibrazione <span class=\"_ _1d\"></span>e <span class=\"_ _8\"></span>affinamento), <span class=\"_ _8\"></span>per<span class=\"_ _567\"> </span>gli <span class=\"_ _1d\"></span>scenari <span class=\"_ _24\"> </span>ritenuti <span class=\"_ _24\"> </span>maggiormente <span class=\"_ _24\"></span>in <span class=\"_ _1d\"></span>grado <span class=\"_ _24\"> </span>di <span class=\"_ _24\"> </span>influenzare <span class=\"_ _1d\"></span>le <span class=\"_ _24\"></span>perdite <span class=\"_ _1d\"></span>attese <span class=\"_ _24\"></span>delle <span class=\"_ _24\"></span>esposizioni<span class=\"_ _567\"> </span>creditizie in bonis e le r<span class=\"_ _2\"></span>elative probabilit\u00e0 di accadimento considerate al 31 dicembre 2025 e<span class=\"_ _567\"> </span>2024:<span class=\"_ _567\"> </span><table class=\"s w5c4 h220\" id=\"_d02e40aa-52b0-427f-bcf3-744d3856e1d6\"><tr><td class=\"c n x304 y435f w5c5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">bilancio 31 dicembre 2025<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1854 y435f w5c6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Scenario Positivo<span class=\"_ _567\"> </span></div></td><td class=\"c n x1855 y435f w5c7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Scenario Base<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x1856 y435f w5c8 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Scenario Negativo<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y413b w5c9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Indicatori macroeconomici<span class=\"_ _567\"> </span></div></td><td class=\"c n x1857 y413b w5ca h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Min<span class=\"_ _567\"> </span></div></td><td class=\"c n x1858 y413b w5cb h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Max<span class=\"_ _567\"> </span></div></td><td class=\"c n x1859 y413b w5ca h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Min<span class=\"_ _567\"> </span></div></td><td class=\"c n x185a y413b w5cb h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Max<span class=\"_ _567\"> </span></div></td><td class=\"c n x185b y413b w5ca h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Min<span class=\"_ _567\"> </span></div></td><td class=\"c n x185c y413b w5cb h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Max<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42f3 w5cc h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">PIL Italia<span class=\"_ _567\"> </span></div></td><td class=\"c n x185d y42f3 w559 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0.12<span class=\"_ _567\"> </span></div></td><td class=\"c n x185e y42f3 w5cd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0.41<span class=\"_ _567\"> </span></div></td><td class=\"c n x185f y42f3 w5cd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0.05<span class=\"_ _567\"> </span></div></td><td class=\"c n x1860 y42f3 w559 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0.22<span class=\"_ _567\"> </span></div></td><td class=\"c n x1861 y42f3 w5ce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-0.32<span class=\"_ _567\"> </span></div></td><td class=\"c n x1862 y42f3 w5cd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0.13<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42f4 w5cf h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Indice dei prezzi al consumo<span class=\"_ _567\"> </span></div></td><td class=\"c n x1863 y42f4 w559 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0.35<span class=\"_ _567\"> </span></div></td><td class=\"c n x1864 y42f4 w5cd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0.52<span class=\"_ _567\"> </span></div></td><td class=\"c n x1865 y42f4 w5cd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0.49<span class=\"_ _567\"> </span></div></td><td class=\"c n x1866 y42f4 w559 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0.53<span class=\"_ _567\"> </span></div></td><td class=\"c n x1867 y42f4 w5cd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0.37<span class=\"_ _567\"> </span></div></td><td class=\"c n x1868 y42f4 w5cd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0.78<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41ff w5d0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>asso di disoccupazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1869 y41ff w5ce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-2.57<span class=\"_ _567\"> </span></div></td><td class=\"c n x186a y41ff w5ce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-1.34<span class=\"_ _567\"> </span></div></td><td class=\"c n x186b y41ff w5ce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-0.67<span class=\"_ _567\"> </span></div></td><td class=\"c n x186c y41ff w559 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0.15<span class=\"_ _567\"> </span></div></td><td class=\"c n x186d y41ff w5cd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.28<span class=\"_ _567\"> </span></div></td><td class=\"c n x186e y41ff w5cd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">4.19<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w5d1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Probabilit\u00e0 di accadimento<span class=\"_ _567\"> </span></div></td><td class=\"c n x186f y3de2 w5d2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10%<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1870 y3de2 w5d2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">55%<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1871 y3de2 w5d2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">35%<span class=\"_ _567\"> </span></div></td><td></td></tr></table>Post-Model Adjustment<span class=\"_ _567\"> </span>Coerentemente con l\u2019appr<span class=\"_ _2\"></span>occio cautelativo adottato nel monitoraggio andamentale delle esposizioni, sono stati mantenuti e aggiornati gli aggiustamenti post modello (cd. management overlay) per l\u2019allocazione delle esposizioni in stage 2 e per la determinazione delle perdite attese <span class=\"_ _24\"> </span>su <span class=\"_ _24\"> </span>specifici <span class=\"_ _1\"> </span>cluster<span class=\"_ _3\"></span>, <span class=\"_ _1\"> </span>in <span class=\"_ _24\"> </span>considerazione <span class=\"_ _24\"> </span>dei <span class=\"_ _1\"> </span>gi\u00e0 <span class=\"_ _24\"> </span>richiamati <span class=\"_ _24\"> </span>element<span class=\"_ _b\"></span>i <span class=\"_ _24\"> </span>di <span class=\"_ _24\"> </span>incertezza <span class=\"_ _1\"> </span>e <span class=\"_ _24\"> </span>che caratterizzano l\u2019attuale contesto macroeconomico e geopolitico.<span class=\"_ _567\"> </span>Focalizzandosi sui rating pari o peggiori alla classe mediana (rating 5) sono pertanto stati definiti <span class=\"_ _24\"></span>aggiustamenti <span class=\"_ _24\"></span>post <span class=\"_ _24\"></span>modello <span class=\"_ _24\"> </span>(management <span class=\"_ _24\"> </span>overlay) <span class=\"_ _24\"> </span>che <span class=\"_ _24\"> </span>prendano <span class=\"_ _24\"></span>in <span class=\"_ _24\"></span>considerazione per il passaggio in stage 2: <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">per <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>mutui <span class=\"_ _b\"></span>verso <span class=\"_ _8\"></span>imprese, <span class=\"_ _8\"></span>l\u2019attrattivit\u00e0 <span class=\"_ _8\"></span>settoriale <span class=\"_ _8\"></span>attribuita <span class=\"_ _8\"></span>partendo <span class=\"_ _b\"></span>da <span class=\"_ _8\"></span>specifici <span class=\"_ _8\"></span>studi <span class=\"_ _8\"></span>di </span>settore e la pr<span class=\"_ _2\"></span>esenza di indicatori predittivi di rischio sulla base dell\u2019analisi interne effettuata sul portafoglio \u00abImprese\u00bb; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">per <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>mutui <span class=\"_ _2\"></span>verso <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>privati, <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>Loan <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>alue <span class=\"_ _2\"></span>&gt; <span class=\"_ _2\"></span>50% <span class=\"_ _2\"></span>combinato <span class=\"_ _2\"></span>con ar<span class=\"_ _2\"></span>ee <span class=\"_ _2\"></span>geografiche <span class=\"_ _2\"></span>critiche </span>e rischio fisico alto/molto alto.<span class=\"_ _567\"> </span><div class=\"t m0 ha0 ff14 fs3 fc0 sc0 ls0 ws0 gscd4\">In-Model Adjustment<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws226 gscd5\">Nell\u2019esercizio di riferimento il Gruppo ha ritenuto opportuno aggiornar<span class=\"_ _2\"></span>e le componenti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gscd6\">modellistiche<span class=\"_ gs1df\"> </span><span class=\"_ _77\"> </span>dei<span class=\"_ gs1df\"> </span><span class=\"_ _77\"> </span>parametri <span class=\"_ _7c\"> </span>di <span class=\"_ _77\"> </span>rischio <span class=\"_ _77\"> </span>PD <span class=\"_ _77\"> </span>e <span class=\"_ _77\"> </span>LGD <span class=\"_ _7c\"> </span>adottati <span class=\"_ _77\"> </span>per <span class=\"_ _77\"> </span>il <span class=\"_ _77\"> </span>calcolo <span class=\"_ _77\"> </span>del<span class=\"_ _b\"></span>la <span class=\"_ _77\"> </span>perdita<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gscd7\">attesa<span class=\"_ gs1df\"> </span><span class=\"_ _2\"></span>sul<span class=\"_ gs1df\"> </span><span class=\"_ _2\"></span>portafoglio cr<span class=\"_ _2\"></span>editi<span class=\"_ gs1df\"> </span><span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>bonis, inser<span class=\"_ _2\"></span>endo <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>correttivi <span class=\"_ _2\"></span>\"in <span class=\"_ _2\"></span>model \" <span class=\"_ _a\"></span>per rifletter<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>rischio<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gscd8\">climatico-ambientale (fisico e di transizione) nelle svalutazioni collettive.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15f gscd9\">In particolare, il corr<span class=\"_ _2\"></span>ettivo climatico ambientale \u00e8 risultato ad esito del processo di valutazione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gscda\">degli <span class=\"_ _24\"> </span>score <span class=\"_ _24\"> </span>elaborati <span class=\"_ _1\"> </span>da <span class=\"_ _24\"> </span>qualificato <span class=\"_ _24\"> </span>provider <span class=\"_ _24\"> </span>esterno, <span class=\"_ _1\"> </span>ovvero <span class=\"_ _24\"></span>di <span class=\"_ _24\"> </span>rischio <span class=\"_ _1\"> </span>fisico <span class=\"_ _24\"> </span>e <span class=\"_ _1\"> </span>di <span class=\"_ _24\"> </span>rischio <span class=\"_ _1\"> </span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gscdb\">transizione in relazione alle esposizioni del segmento gestionale sia Impr<span class=\"_ _2\"></span>ese che Privati.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws11e gscdc\">Il framework prevede pertanto di applicar<span class=\"_ _2\"></span>e aggiustamenti manageriali nei casi in cui lo score sia<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws9b gscdd\">\u201cAlto\u201d e \u201cMolto Alto\u201d, mediante la penalizzazione delle probabilit\u00e0 di default (PD) e dei tassi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gscde\">di perdita (LGD) utilizzati per il calcolo della ECL.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gscdf\">Di <span class=\"_ _1d\"></span>seguito <span class=\"_ _24\"> </span>gli <span class=\"_ _24\"> </span>elementi <span class=\"_ _24\"></span>presi <span class=\"_ _1d\"></span>in <span class=\"_ _24\"> </span>considerazione <span class=\"_ _24\"></span>ai <span class=\"_ _24\"></span>fini <span class=\"_ _1d\"></span>dell\u2019attribuzione <span class=\"_ _24\"> </span>degli <span class=\"_ _24\"> </span>score <span class=\"_ _1d\"></span>di <span class=\"_ _24\"> </span>rischio<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsce0\">climatico:<span class=\"_ _567\"> </span></div><div class=\"gsce1\"><table class=\"s w5da h222\" id=\"_05b7c6a4-58c7-4f13-bc60-a0889f6414dd\"><tr><td class=\"c n x304 y4363 w5db h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Rischio Fisico<span class=\"_ _567\"> </span></div></td><td class=\"c n x187c y4363 w5dc h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Rischio di T<span class=\"_ _a\"></span>ransizione<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4237 w5dd h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Frana<span class=\"_ _567\"> </span></div></td><td class=\"c n x187d y4237 w5de h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">aspetti regolatori, legislativi e di mercato<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4364 w5df h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Alluvione<span class=\"_ _567\"> </span></div></td><td class=\"c n x187e y4364 w5e0 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">classificazione secondo la T<span class=\"_ _a\"></span>assonomia dell\u2019UE e i<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x187f h28 y4365 ff9 fs16 fc0 sc0 ls0 ws0\">successivi Atti Delegati<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y4366 w5e1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>ento (eventi legati al vento estremo)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1880 y4366 w5e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">analisi dell\u2019intensit\u00e0 delle emissioni<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y431a w5e3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Incendio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1881 y431a w5e4 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">elementi aggiuntivi (rifiuti, consumo<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x187f h28 y4367 ff9 fs16 fc0 sc0 ls0 ws0\">e in generale, rilevanza per DNSH, ecc.) </td></tr><tr><td class=\"t m0 x547 h28 y4368 ff9 fs16 fc0 sc0 ls0 ws0\">Onde estreme (onde estr<span class=\"_ _2\"></span>eme, mareggiate)<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"t m0 x547 h28 y4369 ff9 fs16 fc0 sc0 ls0 ws0\">Occorrenze di gelo<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"t m0 x547 h28 y436a ff9 fs16 fc0 sc0 ls0 ws0\">Occorrenze di calor<span class=\"_ _2\"></span>e (eventi di calore </td><td></td></tr><tr><td class=\"t m0 x547 h28 y436b ff9 fs16 fc0 sc0 ls0 ws0\">estremo, anche di br<span class=\"_ _2\"></span>eve durata)<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"t m0 x547 h28 y436c ff9 fs16 fc0 sc0 ls0 ws0\">Ondata di calore<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"t m0 x547 h28 y436d ff9 fs16 fc0 sc0 ls0 ws0\">Aridit\u00e0<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"t m0 x547 h28 y436e ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>sunami (non climatico)<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"t m0 x547 h28 y436f ff9 fs16 fc0 sc0 ls0 ws0\">Sismico (non climatico)<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"t m0 x547 h28 y4370 ff9 fs16 fc0 sc0 ls0 ws0\">Erosione del suolo da pr<span class=\"_ _2\"></span>ecipitazioni<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"t m0 x547 h28 y4371 ff9 fs16 fc0 sc0 ls0 ws0\">Erosione delle coste<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"t m0 x547 h28 y4372 ff9 fs16 fc0 sc0 ls0 ws0\">Innalzamento del livello del mare<span class=\"_ _567\"> </span></td><td></td></tr></table></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsce3\">dal <span class=\"_ _7d\"></span>modello <span class=\"_ _7d\"></span>su <span class=\"_ _7d\"></span>fasce <span class=\"_ _3\"></span>di <span class=\"_ _7d\"></span>rischio <span class=\"_ _7d\"></span>differenti. <span class=\"_ _7d\"></span>Per <span class=\"_ _7d\"></span>la <span class=\"_ _7d\"></span>quota <span class=\"_ _7d\"></span>non <span class=\"_ _3\"></span>garantita <span class=\"_ _7d\"></span>di <span class=\"_ _7d\"></span>mutui <span class=\"_ _3\"></span>con <span class=\"_ _7d\"></span>garanzia <span class=\"_ _7d\"></span>pubblica </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws113 gsce4\">clusterizzati \u00e8 stata confermata, in continuit\u00e0 con il precedente eser<span class=\"_ _2\"></span>cizio, una percentuale di </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsce5\">copertura <span class=\"_ _b\"></span>minima <span class=\"_ _b\"></span>pari <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>28,7% <span class=\"_ _b\"></span>quale <span class=\"_ _b\"></span>media <span class=\"_ _b\"></span>tra <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>copertura <span class=\"_ _b\"></span>degli <span class=\"_ _8\"></span>scaduti deteriorati <span class=\"_ _b\"></span>(17,4%) </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1ae gsce6\">e la copertura da policy per inadempienze probabili chir<span class=\"_ _2\"></span>ografare verso imprese (40%), con </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsce7\">l\u2019aggiunta di una copertura pari al 2% per la quota garantita.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsce8\">Al <span class=\"_ _a\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _a\"></span>2025, <span class=\"_ _a\"></span>le <span class=\"_ _2\"></span>rettifiche <span class=\"_ _a\"></span>post-modello <span class=\"_ _a\"></span>ammontano <span class=\"_ _2\"></span>a <span class=\"_ _a\"></span>circa <span class=\"_ _a\"></span>69 <span class=\"_ _2\"></span>milioni <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>euro <span class=\"_ _3\"></span>(71 <span class=\"_ _2\"></span>milioni </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws21f gsce9\">di euro cir<span class=\"_ _2\"></span>ca al 31 dicembre 2024), di cui 8,8 milioni di euro r<span class=\"_ _2\"></span>elativi al gi\u00e0 menzionato rischio </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gscea\">climatico <span class=\"_ _2\"></span>ambientale. Il <span class=\"_ _2\"></span>Gruppo continua <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>mantenere <span class=\"_ _2\"></span>significativi aggiustamenti <span class=\"_ _2\"></span>post-modello </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsceb\">a causa del perdurar<span class=\"_ _2\"></span>e delle gi\u00e0 citate incertezze macroeconomiche e geopolitiche.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff5 fs3 fc0 sc0 ls0 ws0 gscec\">Analisi di sensitivit\u00e0 delle perdite attese<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws247 gsced\">Come rappresentato nel paragrafo \u201cUtilizzo di stime e assunzioni nella pr<span class=\"_ _2\"></span>edisposizione del </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws25 gscee\">bilancio \u201c contenuto nella parte A - \u201cPolitiche contabili\u201d, la determinazione delle perdite per </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gscef\">riduzione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valore <span class=\"_ _7d\"></span>dei <span class=\"_ _3\"></span>crediti <span class=\"_ _3\"></span>implica <span class=\"_ _3\"></span>significativi <span class=\"_ _3\"></span>elementi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>giudizio, <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>particolare <span class=\"_ _7d\"></span>riferimento </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws183 gscf0\">al modello utilizzato per la misurazione delle perdite e dei r<span class=\"_ _2\"></span>elativi parametri di rischio, ai trigger </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gscf1\">ritenuti <span class=\"_ _1d\"></span>espressivi <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>un <span class=\"_ _24\"></span>significativo <span class=\"_ _1d\"></span>deterioramento <span class=\"_ _24\"></span>del <span class=\"_ _1d\"></span>credito, <span class=\"_ _1d\"></span>alla <span class=\"_ _24\"></span>selezione <span class=\"_ _1d\"></span>degli <span class=\"_ _1d\"></span>scenari </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gscf2\">macroeconomici.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws142 gscf3\">In particolare, l\u2019inclusione dei fattori forwar<span class=\"_ _2\"></span>d looking risulta essere un esercizio particolarmente </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gscf4\">complesso, <span class=\"_ _2\"></span>in quanto <span class=\"_ _a\"></span>richiede di <span class=\"_ _2\"></span>formulare <span class=\"_ _2\"></span>previsioni <span class=\"_ _2\"></span>macroeconomiche, <span class=\"_ _a\"></span>di selezionar<span class=\"_ _2\"></span>e scenari </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gscf5\">e <span class=\"_ _1d\"></span>relative <span class=\"_ _24\"></span>probabilit\u00e0 <span class=\"_ _1d\"></span>di <span class=\"_ _24\"> </span>accadimento, <span class=\"_ _24\"></span>nonch\u00e9 <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>definire <span class=\"_ _24\"></span>un <span class=\"_ _24\"></span>modello <span class=\"_ _1d\"></span>in <span class=\"_ _24\"> </span>grado <span class=\"_ _24\"> </span>di <span class=\"_ _24\"></span>esprimere </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws27 gscf6\">la relazione tra i citati fattori macr<span class=\"_ _2\"></span>oeconomici ed i tassi di inadempimento delle esposizioni </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gscf7\">oggetto di valutazione, come illustrato nel precedente paragrafo.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gscf8\">Al fine <span class=\"_ _2\"></span>di valutare <span class=\"_ _2\"></span>come i <span class=\"_ _2\"></span>fattori forward <span class=\"_ _2\"></span>looking possano <span class=\"_ _2\"></span>influenzare le <span class=\"_ _2\"></span>perdite <span class=\"_ _2\"></span>attese si ritiene </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1d0 gscf9\">ragionevole effettuar<span class=\"_ _2\"></span>e un\u2019analisi di sensitivit\u00e0 nel contesto di differenti scenari basati su pr<span class=\"_ _2\"></span>evisioni </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2c gscfa\">coerenti nell\u2019evoluzione dei diversi fattori macr<span class=\"_ _2\"></span>oeconomici. Le innumerevoli interrelazioni tra i </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gscfb\">singoli fattori macroeconomici sono, infatti, tali da rendere scarsamente significativa un\u2019analisi </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gscfc\">di sensitivit\u00e0 delle perdite attese basata sul singolo fattor<span class=\"_ _2\"></span>e macroeconomico.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1a1 gscfd\">Il Gruppo ha pertanto ritenuto ragionevole effettuar<span class=\"_ _2\"></span>e un\u2019analisi di sensitivit\u00e0 considerando una </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1a2 gscfe\">probabilit\u00e0 di accadimento dello scenario negativo del 70%, da cui deriver<span class=\"_ _2\"></span>ebbe un ulteriore </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gscff\">incremento delle r<span class=\"_ _2\"></span>ettifiche di valore sul portafoglio in bonis per circa Eur<span class=\"_ _2\"></span>o 1,7 milioni lordi.<span class=\"_ _567\"> </span></div>Con particolare riferimento ai settori considerati meno attrattivi, si \u00e8 deciso di mantener<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span>invariata rispetto al 31 dicembre 2024, l\u2019attenzione a tutti i settori che in passato sono stati<span class=\"_ _567\"> </span>classificati <span class=\"_ _1d\"></span>a <span class=\"_ _1d\"></span>bassa <span class=\"_ _1d\"></span>attratt<span class=\"_ _b\"></span>ivit\u00e0 <span class=\"_ _1d\"></span>(utilizzati <span class=\"_ _1d\"></span>come <span class=\"_ _1d\"></span>driver <span class=\"_ _24\"></span>per <span class=\"_ _1d\"></span>le <span class=\"_ _1d\"></span>specifiche <span class=\"_ _1d\"></span>azioni <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>monitoraggio<span class=\"_ _567\"> </span>e <span class=\"_ _b\"></span>contenimento <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>rischio <span class=\"_ _b\"></span>nell\u2019ambito <span class=\"_ _8\"></span>delle politiche <span class=\"_ _8\"></span>cr<span class=\"_ _2\"></span>editizie, <span class=\"_ _b\"></span>ivi <span class=\"_ _8\"></span>inclusa la <span class=\"_ _b\"></span>classificazione <span class=\"_ _8\"></span>ai<span class=\"_ _567\"> </span>settori a media attrattivit\u00e0 che hanno evidenziato maggiori classificazioni a default):<span class=\"_ _567\"> </span>All\u2019interno <span class=\"_ _b\"></span>delle <span class=\"_ _8\"></span>posizioni <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>stage <span class=\"_ _b\"></span>2, <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>mutui <span class=\"_ _8\"></span>verso <span class=\"_ _b\"></span>imprese <span class=\"_ _b\"></span>sono <span class=\"_ _8\"></span>stati <span class=\"_ _b\"></span>individuati <span class=\"_ _8\"></span>specifici<span class=\"_ _567\"> </span>cluster di maggior rischio cui applicare una copertura minima cr<span class=\"_ _2\"></span>escente.<span class=\"_ _567\"> </span>Nella <span class=\"_ _24\"></span>definizione <span class=\"_ _1d\"></span>dei <span class=\"_ _24\"> </span>suddetti <span class=\"_ _24\"> </span>cluster <span class=\"_ _24\"></span>sono <span class=\"_ _24\"></span>stati <span class=\"_ _1d\"></span>utilizzati <span class=\"_ _24\"> </span>i <span class=\"_ _24\"> </span>criteri <span class=\"_ _24\"></span>gi\u00e0 <span class=\"_ _24\"></span>adottati <span class=\"_ _1d\"></span>per <span class=\"_ _24\"> </span>lo <span class=\"_ _24\"> </span>staging<span class=\"_ _567\"> </span>overlay<span class=\"_ _a\"></span>, <span class=\"_ _b\"></span>integrati <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>riflettere <span class=\"_ _b\"></span>una <span class=\"_ _8\"></span>maggiore cautela <span class=\"_ _8\"></span>sulle <span class=\"_ _b\"></span>filiali <span class=\"_ _8\"></span>ubicate <span class=\"_ _b\"></span>nelle <span class=\"_ _b\"></span>province <span class=\"_ _b\"></span>colpite<span class=\"_ _567\"> </span>dalle alluvioni in Emilia-Romagna, T<span class=\"_ _3\"></span>oscana e Marche, su contr<span class=\"_ _2\"></span>oparti cui \u00e8 associato un rischio<span class=\"_ _567\"> </span>fisico <span class=\"_ _8\"></span>alto/molto <span class=\"_ _1d\"></span>alto, <span class=\"_ _1d\"></span>sulle <span class=\"_ _1d\"></span>esposizioni <span class=\"_ _1d\"></span>con <span class=\"_ _8\"></span>garanzia <span class=\"_ _1d\"></span>pubblica <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>su <span class=\"_ _8\"></span>altri <span class=\"_ _1d\"></span>elementi <span class=\"_ _1d\"></span>oggettivi <span class=\"_ _1d\"></span>di<span class=\"_ _567\"> </span>classificazione a stage 2.<span class=\"_ _567\"> </span>Per <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>definizione <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>coperture <span class=\"_ _b\"></span>minime <span class=\"_ _8\"></span>da <span class=\"_ _b\"></span>applicare <span class=\"_ _b\"></span>sui <span class=\"_ _b\"></span>vari <span class=\"_ _8\"></span>cluster <span class=\"_ _b\"></span>identificati, <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>range<span class=\"_ _567\"> </span>compreso tra il 5,5% e il 17,4%, sono stati pr<span class=\"_ _2\"></span>esi a riferimento i livelli di copertura media espressi<table class=\"s w5e5 h223\" id=\"_0e4ecdb3-e43c-45d6-9e20-685082c93a88\"><tr><td class=\"c n x304 y4373 w5e6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Codice<span class=\"_ _567\"> </span></div></td><td class=\"c n x1882 y4373 w5e7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Settore<span class=\"_ _567\"> </span></div></td><td class=\"c n x1883 y4373 w5e8 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Attrattivit\u00e0<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4374 w5e9 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">da 1 a 3<span class=\"_ _567\"> </span></div></td><td class=\"c n x1884 y4374 w5ea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Agricoltura<span class=\"_ _567\"> </span></div></td><td class=\"c n x1885 y4374 w5eb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">BASSA<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4132 w5ec h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">da 13 a 15<span class=\"_ _567\"> </span></div></td><td class=\"c n xf7c y4132 w5ed h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _a\"></span>essile e Abbigliamento<span class=\"_ _567\"> </span></div></td><td class=\"c n x1886 y4132 w5ee h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">BASSA<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4375 w5ef h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">24-25<span class=\"_ _567\"> </span></div></td><td class=\"c n x1887 y4375 w27f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Metallurgia<span class=\"_ _567\"> </span></div></td><td class=\"c n x1888 y4375 w5ee h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">BASSA<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4376 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">29<span class=\"_ _567\"> </span></div></td><td class=\"c n x1889 y4376 w5f0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Automotive<span class=\"_ _567\"> </span></div></td><td class=\"c n x188a y4376 w5ee h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">BASSA<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4377 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">35<span class=\"_ _567\"> </span></div></td><td class=\"c n x1889 y4377 w5f1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Produzione e Fornitura Energia Elettrica, Gas<span class=\"_ _567\"> </span></div></td><td class=\"c n x188b y4377 w5f2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">MEDIA<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4378 w5ec h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">da 41 a 45<span class=\"_ _567\"> </span></div></td><td class=\"c n xf7c y4378 w5f3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Costruzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x188c y4378 w5eb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">BASSA<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4379 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">47<span class=\"_ _567\"> </span></div></td><td class=\"c n x1889 y4379 w5f4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Commercio al dettaglio<span class=\"_ _567\"> </span></div></td><td class=\"c n x188d y4379 w5ee h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">BASSA<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y423c w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">55<span class=\"_ _567\"> </span></div></td><td class=\"c n x1889 y423c w5f5 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Alloggio e Ristorazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x188e y423c w5f2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">MEDIA<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y437a w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">56<span class=\"_ _567\"> </span></div></td><td class=\"c n x1889 y437a w5f5 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Alloggio e Ristorazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x188f y437a w5eb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">BASSA<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y437b w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">68<span class=\"_ _567\"> </span></div></td><td class=\"c n x1889 y437b w5f6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Immobiliare<span class=\"_ _567\"> </span></div></td><td class=\"c n x1890 y437b w5ee h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">BASSA<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y437c w5f7 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">70, 73, 77, 78, 80, 81, 82<span class=\"_ _567\"> </span></div></td><td class=\"c n x1884 y437c w5c8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Servizi alle Imprese<span class=\"_ _567\"> </span></div></td><td class=\"c n x1891 y437c w5f8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">MEDIA<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y437d w5f9 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">79, 90, 91, 92, 93<span class=\"_ _567\"> </span></div></td><td class=\"c n x1892 y437d w5fa h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 Ricreative, Sportive e Agenzie Viaggio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1893 y437d w5ee h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">BASSA<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4256 w1e2 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">46<span class=\"_ _567\"> </span></div></td><td class=\"c n x1889 y4256 w5fb h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Commercio all'ingrosso<span class=\"_ _567\"> </span></div></td><td class=\"c n x1328 y4256 w5f2 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">MEDIA<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">28<span class=\"_ _567\"> </span></div></td><td class=\"c n x1889 y3de2 w5fc h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Altra Manifattura<span class=\"_ _567\"> </span></div></td><td class=\"c n x1894 y3de2 w5f2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">MEDIA<span class=\"_ _567\"> </span></div></td></tr></table>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Esposizioni <span class=\"_ _2\"></span>scadute <span class=\"_ _2\"></span>e/o <span class=\"_ _2\"></span>sconfinanti <span class=\"_ _2\"></span>deteriorate <span class=\"_ _a\"></span>(Past Due): <span class=\"_ _a\"></span>le <span class=\"_ _2\"></span>esposizioni, <span class=\"_ _2\"></span>diverse <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>quelle </span>classificate <span class=\"_ _b\"></span>tra <span class=\"_ _8\"></span>le <span class=\"_ _b\"></span>soffer<span class=\"_ _2\"></span>enze <span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>inadempienze <span class=\"_ _8\"></span>probabili, <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>presentano <span class=\"_ _b\"></span>importi <span class=\"_ _8\"></span>scaduti e/o sconfinanti in modo continuativo da oltre 90 gg.<span class=\"_ _567\"> </span>\u00c8 inoltre pr<span class=\"_ _2\"></span>evista la tipologia delle \u201cesposizioni oggetto di concessioni \u2013 forbearance\u201d, riferita alle  esposizioni  oggetto <span class=\"_ _9\"> </span>di  rinegoziazione  e/o  di <span class=\"_ _38\"> </span>rifinanziamento  per  dif<span class=\"_ _2\"></span>ficolt\u00e0  finanziaria (manifesta o in via di manifestazione) del cliente. T<span class=\"_ _3\"></span>ali esposizioni possono costituire un sotto insieme sia dei crediti deteriorati (esposizioni oggetto di concessioni su posizioni deteriorate) che <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>quelli <span class=\"_ _24\"></span>in <span class=\"_ _1d\"></span>bonis <span class=\"_ _1d\"></span>(esposizioni <span class=\"_ _1d\"></span>oggetto <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>concessioni <span class=\"_ _1d\"></span>su <span class=\"_ _24\"></span>posizioni <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>bonis). <span class=\"_ _1d\"></span>La <span class=\"_ _24\"></span>gestione di tali esposizioni, nel rispetto delle previsioni r<span class=\"_ _2\"></span>egolamentari rispetto a tempi e modalit\u00e0 di classificazione, \u00e8 coadiuvata attraverso processi di lavor<span class=\"_ _2\"></span>o e strumenti informatici specifici.<span class=\"_ _567\"> </span>Il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>ha adottato <span class=\"_ _a\"></span>una policy <span class=\"_ _a\"></span>che disciplina <span class=\"_ _2\"></span>criteri <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>modalit\u00e0 di <span class=\"_ _a\"></span>applicazione delle <span class=\"_ _a\"></span>rettifiche di valore che, in funzione del tipo di cr<span class=\"_ _2\"></span>edito deteriorato, della forma tecnica originaria e del tipo <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>garanzia <span class=\"_ _b\"></span>a <span class=\"_ _8\"></span>supporto, fissano <span class=\"_ _8\"></span>le percentuali <span class=\"_ _b\"></span>minime <span class=\"_ _b\"></span>da <span class=\"_ _b\"></span>applicare <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>determinazione delle previsioni di per<span class=\"_ _2\"></span>dita. La gestione delle esposizioni deteriorate di Capogruppo \u00e8 delegata ad <span class=\"_ _1d\"></span>una <span class=\"_ _1d\"></span>specifica <span class=\"_ _24\"></span>unit\u00e0 <span class=\"_ _1d\"></span>organizzativa, <span class=\"_ _1d\"></span>responsabile <span class=\"_ _1d\"></span>della <span class=\"_ _1d\"></span>identificazione <span class=\"_ _24\"></span>delle <span class=\"_ _1d\"></span>strategie <span class=\"_ _24\"></span>per <span class=\"_ _1d\"></span>la massimizzazione <span class=\"_ _2\"></span>del <span class=\"_ _a\"></span>recupero <span class=\"_ _a\"></span>sulle <span class=\"_ _2\"></span>singole <span class=\"_ _2\"></span>posizioni <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>definizione <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>rettifiche <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>valore da <span class=\"_ _b\"></span>applicare <span class=\"_ _b\"></span>alle <span class=\"_ _8\"></span>stesse. <span class=\"_ _b\"></span>Le <span class=\"_ _8\"></span>sole <span class=\"_ _b\"></span>esposizioni <span class=\"_ _8\"></span>\u201cscadute/sconfinanti <span class=\"_ _b\"></span>deteriorate\u201d <span class=\"_ _b\"></span>assogget<span class=\"_ _b\"></span>tate <span class=\"_ _b\"></span>a svalutazione forfetaria e <span class=\"_ _2\"></span>con elevate probabilit\u00e0 <span class=\"_ _2\"></span>di riclassificazione tra le esposizioni <span class=\"_ _2\"></span>\u201cin bonis\u201d sono gestite dalla funzione delegata al monitoraggio andamentale del credito, che pr<span class=\"_ _2\"></span>ocede eventualmente <span class=\"_ _b\"></span>al<span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>classificazione <span class=\"_ _8\"></span>tra <span class=\"_ _8\"></span>le <span class=\"_ _b\"></span>\u201cinadempienze <span class=\"_ _8\"></span>probabili\u201d, <span class=\"_ _b\"></span>trasferendone <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>gestione alla specifica unit\u00e0 organizzativa dedicata. La previsione di per<span class=\"_ _2\"></span>dita rappresenta la sintesi di pi\u00f9 elementi derivanti da diverse valutazioni (interne ed esterne) circa la rispondenza patrimoniale del debitor<span class=\"_ _2\"></span>e principale e degli eventuali garanti, <span class=\"_ _9\"> </span>e, <span class=\"_ _1\"> </span>nel <span class=\"_ _9\"> </span>caso <span class=\"_ _9\"> </span>degli <span class=\"_ _9\"> </span>UTP <span class=\"_ _1\"> </span>tiene <span class=\"_ _9\"> </span>altres\u00ec <span class=\"_ _9\"> </span>conto <span class=\"_ _1\"> </span>dei <span class=\"_ _9\"> </span>driver <span class=\"_ _9\"> </span>utilizzati <span class=\"_ _9\"> </span>nella <span class=\"_ _1\"> </span>definizione <span class=\"_ _9\"> </span>del parametro LGD. Il monitoraggio delle pr<span class=\"_ _2\"></span>evisioni di perdita \u00e8 costante e rapportato allo sviluppo della singola posizione. La funzione Risk Management controlla periodicamente il rispetto delle percentuali di dubbio esito pr<span class=\"_ _2\"></span>eviste dalla policy di gestione dei crediti deteriorati, segnalando eventuali scostamenti alle funzioni competenti per gli interventi di riallineamento, e supervisiona le attivit\u00e0 di recuper<span class=\"_ _2\"></span>o del credito deteriorato, sia gestite direttamente dalle pr<span class=\"_ _2\"></span>eposte funzioni che attraverso operatori esterni specializzati. L'elemento temporale inerente all\u2019attualizzazione del cr<span class=\"_ _2\"></span>edito deteriorato \u00e8 determinato da specifiche valutazioni, <span class=\"_ _2\"></span>effettuate <span class=\"_ _2\"></span>per singoli <span class=\"_ _2\"></span>tipi di <span class=\"_ _2\"></span>attivit\u00e0, r<span class=\"_ _2\"></span>edatte sulla <span class=\"_ _2\"></span>base delle <span class=\"_ _2\"></span>informazioni relative alle singole piazze giudiziarie ed oggetto di aggiornamento periodico. 2.4 T<span class=\"_ _3\"></span>ecniche di mitigazione del rischio di credito<span class=\"_ _567\"> </span>Nello sviluppo del processo operativo che porta all\u2019er<span class=\"_ _2\"></span>ogazione del credito, pur alla presenza di<span class=\"_ _567\"> </span>valutazioni <span class=\"_ _b\"></span>positive <span class=\"_ _8\"></span>circa <span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>requisiti <span class=\"_ _b\"></span>necessari, <span class=\"_ _b\"></span>Banco <span class=\"_ _8\"></span>Desio <span class=\"_ _b\"></span>acquisisce <span class=\"_ _8\"></span>ogni <span class=\"_ _8\"></span>qualvolta <span class=\"_ _b\"></span>possibile<span class=\"_ _567\"> </span>garanzie accessorie reali e/o personali finalizzate alla mitigazione del rischio.<span class=\"_ _567\"> </span>Sul complesso dei crediti appar<span class=\"_ _2\"></span>e preminente la garanzia reale rappr<span class=\"_ _2\"></span>esentata dall\u2019ipoteca,<span class=\"_ _567\"> </span>riferita principalmente alla forma tecnica dei mutui (particolarmente su immobili residenziali).<span class=\"_ _567\"> </span>Sempre <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>livelli <span class=\"_ _2\"></span>significativi, <span class=\"_ _2\"></span>sono <span class=\"_ _a\"></span>presenti <span class=\"_ _2\"></span>anche <span class=\"_ _a\"></span>fattispecie <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>garanzia <span class=\"_ _2\"></span>pubblica <span class=\"_ _2\"></span>quali <span class=\"_ _a\"></span>garanzie<span class=\"_ _567\"> </span>e controgaranzie rilasciate dal Fondo di Garanzia per le PMI ex L. 662/96, dalla SACE o dal<span class=\"_ _567\"> </span>Fondo Europeo per gli Investimenti, nonch\u00e9 garanzie pignoratizie su valori mobiliari e/o denar<span class=\"_ _2\"></span>o.<span class=\"_ _567\"> </span>Le garanzie ricevute sono redatte su schemi contrattuali, in linea con gli standar<span class=\"_ _2\"></span>d di categoria e<span class=\"_ _567\"> </span>con gli orientamenti giurisprudenziali, approvati dalle competenti funzioni aziendali. Il pr<span class=\"_ _2\"></span>ocesso<span class=\"_ _567\"> </span>di <span class=\"_ _a\"></span>gestione <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>garanzie, <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>coerenza <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>quanto <span class=\"_ _a\"></span>richiesto <span class=\"_ _a\"></span>dalla <span class=\"_ _a\"></span>regolamentazione <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>vigilanza,<span class=\"_ _567\"> </span>prevede attivit\u00e0 di monitoraggio e specifici contr<span class=\"_ _2\"></span>olli finalizzati alla verifica dell\u2019eleggibilit\u00e0.<span class=\"_ _567\"> </span>Le <span class=\"_ _1\"> </span>fattispecie <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>garanzia <span class=\"_ _9\"> </span>pubblica <span class=\"_ _1\"> </span>quali <span class=\"_ _9\"> </span>garanzie <span class=\"_ _1\"> </span>e <span class=\"_ _1\"> </span>controgaranzie <span class=\"_ _9\"> </span>rilasciate <span class=\"_ _1\"> </span>dal <span class=\"_ _1\"> </span>Fondo <span class=\"_ _9\"> </span>di<span class=\"_ _567\"> </span>Garanzia per le PMI ex L. 662/96 e da SACE sono state modellizzate nel calcolo della perdita<span class=\"_ _567\"> </span>attesa (ECL); sulla parte di esposizione garantita \u00e8 stata peraltro determinata una per<span class=\"_ _2\"></span>dita attesa<span class=\"_ _567\"> </span>che <span class=\"_ _8\"></span>rifletta <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>rischio <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>controparte <span class=\"_ _8\"></span>pubblica. <span class=\"_ _8\"></span>Analogo <span class=\"_ _8\"></span>approccio <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>stato <span class=\"_ _8\"></span>adottato <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>le<span class=\"_ _567\"> </span>garanzie finanziarie eleggibili a fini prudenziali.<span class=\"_ _567\"> </span>3. Esposizioni creditizie deteriorate<span class=\"_ _567\"> </span>3.1 Strategie e politiche di gestione<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019attuale <span class=\"_ _b\"></span>quadro <span class=\"_ _b\"></span>regolamentare <span class=\"_ _b\"></span>prevede <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>classificazione <span class=\"_ _8\"></span>delle <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _b\"></span>deteriorate<span class=\"_ _567\"> </span>in funzione del loro stato di criticit\u00e0. In particolar<span class=\"_ _2\"></span>e, sono previste tre categorie: \u201csof<span class=\"_ _2\"></span>ferenze\u201d,<span class=\"_ _567\"> </span>\u201cinadempienze probabili\u201d ed \u201cesposizioni scadute e/o sconfinanti deteriorate\u201d.<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws4c\">Soffer<span class=\"_ _2\"></span>enze: esposizione nei confronti di un soggetto in stato di insolvenza (anche non<span class=\"_ _567\"> </span></span>accertato giudizialmente) <span class=\"_ _2\"></span>o in situazioni <span class=\"_ _2\"></span>sostanzialmente equiparabili, <span class=\"_ _2\"></span>indipendentemente<span class=\"_ _567\"> </span>dalle previsioni di per<span class=\"_ _2\"></span>dita formulate dall'intermediario.<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Inadempienze <span class=\"_ _7d\"></span>probabili <span class=\"_ _4\"></span>(UTP): <span class=\"_ _7d\"></span>le <span class=\"_ _7d\"></span>esposizioni <span class=\"_ _7d\"></span>per <span class=\"_ _7d\"></span>le <span class=\"_ _7d\"></span>quali <span class=\"_ _7d\"></span>l'intermediario <span class=\"_ _7d\"></span>giudichi <span class=\"_ _7d\"></span>improbabile<span class=\"_ _567\"> </span></span>l'integrale adempimento da parte <span class=\"_ _2\"></span>del debitore senza il <span class=\"_ _2\"></span>ricorso ad azioni quali l'escussione<span class=\"_ _567\"> </span>delle garanzie, indipendentemente dalla presenza di importi scaduti e/o sconfinanti.<span class=\"_ _567\"> </span>sulla base delle segnalazioni sistematiche prodotte dalla pr<span class=\"_ _2\"></span>ocedura informatica interna (Credit Quality <span class=\"_ _b\"></span>Manager)<span class=\"_ gs1df\"> </span><span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>rilevate da <span class=\"_ _8\"></span>apposito <span class=\"_ _b\"></span>Cruscotto <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>Monitoraggio. <span class=\"_ _8\"></span>Quest\u2019ultimo <span class=\"_ _b\"></span>strumento, oltre <span class=\"_ _a\"></span>a fotografar<span class=\"_ _2\"></span>e e <span class=\"_ _a\"></span>monitorare <span class=\"_ _2\"></span>periodicamente l'andamento <span class=\"_ _a\"></span>delle anomalie, <span class=\"_ _a\"></span>fornisce, ai <span class=\"_ _2\"></span>fini <span class=\"_ _2\"></span>di controllo ed <span class=\"_ _b\"></span>eventuale <span class=\"_ _b\"></span>intervento, <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>valutazione <span class=\"_ _8\"></span>delle singole <span class=\"_ _b\"></span>filiali, <span class=\"_ _b\"></span>attribuendo <span class=\"_ _8\"></span>ad ognuna di esse un ranking, calcolato sulla base di indicatori di rischiosit\u00e0. T<span class=\"_ _3\"></span>ale strumento di reportistica, utilizzato anche a supporto dell\u2019Alta Dir<span class=\"_ _2\"></span>ezione e della Rete di Capogruppo, permette di interpretar<span class=\"_ _2\"></span>e, elaborare e storicizzare i dati pr<span class=\"_ _2\"></span>esenti in varie fonti alimentanti <span class=\"_ _b\"></span>cert<span class=\"_ _b\"></span>ificate, <span class=\"_ _b\"></span>al <span class=\"_ _8\"></span>fine <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>rilevare <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>qualit\u00e0 <span class=\"_ _8\"></span>del <span class=\"_ _b\"></span>credito <span class=\"_ _b\"></span>della <span class=\"_ _8\"></span>Capogruppo <span class=\"_ _b\"></span>stessa, <span class=\"_ _8\"></span>delle Aree T<span class=\"_ _7d\"></span>erritoriali, delle Filiali.<span class=\"_ _567\"> </span>In coerenza con gli obiettivi di cessione, di volta in volta stabiliti dal Consiglio di Amministrazione, le <span class=\"_ _8\"></span>esposizioni <span class=\"_ _8\"></span>del <span class=\"_ _1d\"></span>Gruppo <span class=\"_ _8\"></span>classificate <span class=\"_ _1d\"></span>nello <span class=\"_ _8\"></span>status <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>sofferenza <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>inadempienza <span class=\"_ _8\"></span>probabile possono <span class=\"_ _b\"></span>essere valutate <span class=\"_ _8\"></span>attraverso la <span class=\"_ _8\"></span>configurazione di <span class=\"_ _8\"></span>due differenti stime <span class=\"_ _8\"></span>dei flussi <span class=\"_ _8\"></span>di cassa attesi: <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsc2\">la prima, determinata assumendo a riferimento lo scenario di recuper<span class=\"_ _2\"></span>o dal debitore sulla </span>base dell\u2019attivit\u00e0 interna, secondo le linee guida di valutazione ordinaria seguite dal Gruppo in precedenza illustrate (scenario work out); <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws15\">la seconda assumendo a riferimento lo scenario di recuper<span class=\"_ _2\"></span>o tramite cessione del credito </span>(scenario vendita), la cui stima discende dall\u2019importo definito per il recuper<span class=\"_ _2\"></span>o interno.<span class=\"_ _567\"> </span>La <span class=\"_ _24\"> </span>quantificazione <span class=\"_ _1\"> </span>delle <span class=\"_ _1\"> </span>perdite <span class=\"_ _24\"> </span>attese <span class=\"_ _1\"> </span>delle <span class=\"_ _1\"> </span>predette <span class=\"_ _24\"></span>esposizioni <span class=\"_ _1\"> </span>include <span class=\"_ _24\"> </span>elementi <span class=\"_ _1\"> </span>forward looking, <span class=\"_ _8\"></span>attraverso <span class=\"_ _8\"></span>l\u2019introduzione <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>specifici <span class=\"_ _8\"></span>scenari <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>vendita, <span class=\"_ _8\"></span>laddove <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>strategia <span class=\"_ _8\"></span>NPL <span class=\"_ _8\"></span>del Gruppo preveda che il r<span class=\"_ _2\"></span>ecupero delle citate esposizioni possa avvenire attraverso una cessione sul mercato, nell\u2019ottica di perseguir<span class=\"_ _2\"></span>e una strategia di derisking volta a ridurre l\u2019NPL ratio, ossia l\u2019incidenza percentuale delle esposizioni deteriorate rispetto al complesso delle esposizioni. Conseguentemente, la <span class=\"_ _b\"></span>stima <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>perdite attese <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>tali <span class=\"_ _b\"></span>posizioni <span class=\"_ _b\"></span>riflette, <span class=\"_ _b\"></span>oltre che <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>recupero atteso attraverso la gestione ordinaria (work out) anche la pr<span class=\"_ _2\"></span>esenza, opportunamente calibrata, dello scenario di vendita e quindi dei relativi flussi di cassa.<span class=\"_ _567\"> </span>Come espressamente pr<span class=\"_ _2\"></span>evisto dall\u2019ITG1 dello IASB, nella determinazione delle perdite attese \u00e8 infatti <span class=\"_ _2\"></span>possibile considerare <span class=\"_ _2\"></span>i flussi r<span class=\"_ _2\"></span>ecuperabili per <span class=\"_ _2\"></span>il tramite della <span class=\"_ _2\"></span>vendita, nella misura <span class=\"_ _2\"></span>in cui sia possibile elaborare aspettative ed assunzioni desunte in base ad informazioni ragionevoli e dimostrabili (si veda al riguardo il documento: \u201cMeeting Summary \u2013 11 December 2015 - Inclusion <span class=\"_ _1d\"></span>of <span class=\"_ _24\"> </span>cash <span class=\"_ _24\"> </span>flows <span class=\"_ _24\"></span>expected <span class=\"_ _24\"></span>from <span class=\"_ _1d\"></span>the <span class=\"_ _24\"></span>sale <span class=\"_ _24\"></span>on <span class=\"_ _1d\"></span>default <span class=\"_ _24\"> </span>of <span class=\"_ _24\"> </span>a <span class=\"_ _24\"></span>loan <span class=\"_ _24\"></span>in <span class=\"_ _1d\"></span>the <span class=\"_ _24\"> </span>measurement <span class=\"_ _24\"></span>of expected credit losses\u201d).<span class=\"_ _567\"> </span><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsee gs24d\">In coerenza con gli obiettivi di riduzione dello stock di cr<span class=\"_ _2\"></span>editi deteriorati della banca indicati<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2a gs2c0\">nel piano industriale e nel Piano di Gestione degli NPL e in ottica di massimizzazione dei<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs273\">recuperi, <span class=\"_ _30\"> </span>le <span class=\"_ _77\"> </span>competenti <span class=\"_ _77\"> </span>funzioni <span class=\"_ _77\"> </span>aziendali <span class=\"_ _77\"> </span>definiscono <span class=\"_ _77\"> </span>la <span class=\"_ _77\"> </span>miglior<span class=\"_ _2\"></span>e <span class=\"_ _77\"> </span>strategia <span class=\"_ _77\"> </span>di <span class=\"_ _77\"> </span>gestione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd2 gs2c1\">delle esposizioni deteriorate, che, sulla base delle caratteristiche soggettive della singola<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs274\">controparte/esposizione <span class=\"_ _1d\"></span>e <span class=\"_ _1\"> </span>delle <span class=\"_ _24\"> </span>policy <span class=\"_ _24\"> </span>interne, <span class=\"_ _1\"> </span>possono <span class=\"_ _24\"> </span>essere <span class=\"_ _24\"></span>identificate <span class=\"_ _24\"> </span>in <span class=\"_ _24\"> </span>una <span class=\"_ _1\"> </span>revisione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws251 gs275\">dei termini contrattuali (forbearance), nell\u2019assegnazione ad una unit\u00e0 di recuper<span class=\"_ _2\"></span>o interna<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2c2\">piuttosto <span class=\"_ _b\"></span>che <span class=\"_ _8\"></span>ad <span class=\"_ _b\"></span>un <span class=\"_ _8\"></span>operatore <span class=\"_ _b\"></span>terzo <span class=\"_ _8\"></span>specializzato, <span class=\"_ _b\"></span>all\u2019identificazione <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>possibilit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>cessione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws18f gs2c3\">a terzi del credito (a livello di singola esposizione oppur<span class=\"_ _2\"></span>e nell\u2019ambito di un complesso di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf gs2c4\">posizioni con caratteristiche omogenee). In particolare, nel corso dell\u2019eser<span class=\"_ _2\"></span>cizio si \u00e8 proseguito<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf5 gs2c5\">nel monitoraggio proattivo delle esposizioni favor<span class=\"_ _2\"></span>endo il rientro ed il recuper<span class=\"_ _2\"></span>o degli unlikely<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2f0\">to <span class=\"_ _1d\"></span>pay <span class=\"_ _1d\"></span>(UTP), <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>finalizzando <span class=\"_ _1d\"></span>altres\u00ec <span class=\"_ _8\"></span>operazioni <span class=\"_ _1d\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _1d\"></span>cessione <span class=\"_ _1d\"></span>a <span class=\"_ _1d\"></span>terzi <span class=\"_ _1d\"></span>formalizzatesi <span class=\"_ _1d\"></span>entro <span class=\"_ _8\"></span>l\u2019anno,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2c6\">per <span class=\"_ _b\"></span>quelle <span class=\"_ _b\"></span>esposizioni <span class=\"_ _8\"></span>dove <span class=\"_ _b\"></span>l\u2019intervento <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>investitori <span class=\"_ _b\"></span>potesse <span class=\"_ _b\"></span>essere <span class=\"_ _b\"></span>migliorativo <span class=\"_ _8\"></span>rispetto <span class=\"_ _b\"></span>alle<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs2c7\">ordinarie <span class=\"_ _2\"></span>azioni di <span class=\"_ _2\"></span>contenimento del <span class=\"_ _2\"></span>rischio della banca. <span class=\"_ _2\"></span>Per quanto <span class=\"_ _2\"></span>riguarda <span class=\"_ _2\"></span>le soffer<span class=\"_ _2\"></span>enze, si <span class=\"_ _2\"></span>\u00e8<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws132 gs256\">proceduto all\u2019azione di r<span class=\"_ _2\"></span>ecupero del credito favor<span class=\"_ _2\"></span>endo soluzioni a stralcio, laddove convenienti,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs257\">e procedendo anche alla cessione di perimetri di cr<span class=\"_ _2\"></span>editi sia ipotecari che chirografari.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws203 gs259\">In esecuzione della propria strategia di capital management, Banco Desio ha portato a<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs25a\">compimento <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>programma di <span class=\"_ _b\"></span>cessioni <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>NPL, <span class=\"_ _b\"></span>particolarmente <span class=\"_ _b\"></span>significat<span class=\"_ _b\"></span>ivo <span class=\"_ _b\"></span>negli <span class=\"_ _b\"></span>ultimi <span class=\"_ _b\"></span>anni,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs25b\">con <span class=\"_ _b\"></span>riferimento <span class=\"_ _b\"></span>sia <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>crediti <span class=\"_ _b\"></span>classificati <span class=\"_ _b\"></span>a <span class=\"_ _8\"></span>sof<span class=\"_ _2\"></span>ferenze <span class=\"_ _b\"></span>sia <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>crediti <span class=\"_ _b\"></span>classificati <span class=\"_ _b\"></span>ad <span class=\"_ _b\"></span>UTP<span class=\"_ _4\"></span>. <span class=\"_ _b\"></span>Le <span class=\"_ _8\"></span>ulteriori<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd gs279\">operazioni di dismissione perfezionate nel corso dell\u2019anno hanno portato a un livello dell\u2019NPL<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs25c\">Ratio (rapporto crediti deteriorati lor<span class=\"_ _2\"></span>di/impieghi lordi) al 2,7%.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs25e\">L<span class=\"_ _a\"></span>\u2019azione di contenimento dello stock degli UTP viene conseguita attraverso due azioni:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc2 sc0 ls0 ws0 gs260\">1. <span class=\"_ _273\"> </span><span class=\"ff8 fc0\">prevenzione dei flussi in ingr<span class=\"_ _2\"></span>esso a UTP;<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff7 fs3 fc2 sc0 ls0 ws0 gs262\">2. <span class=\"_ _273\"> </span><span class=\"ff8 fc0\">gestione <span class=\"_ _77\"> </span>efficace <span class=\"_ _30\"> </span>del <span class=\"_ _77\"> </span>portafoglio <span class=\"_ _77\"> </span>deteriorato <span class=\"_ _77\"> </span>finalizzata <span class=\"_ _77\"> </span>al <span class=\"_ _77\"> </span>mantenimento <span class=\"_ _77\"> </span>di <span class=\"_ _77\"> </span>buone<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws14a gs2ca\">percentuali di r<span class=\"_ _2\"></span>ecupero e/o ritorno in bonis, insieme con una politica di cessioni mirate<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsd36\">volte ad ottimizzarne il controvalor<span class=\"_ _2\"></span>e.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs266\">Poich\u00e9 <span class=\"_ _1\"> </span>le <span class=\"_ _9\"> </span>contr<span class=\"_ _2\"></span>oparti <span class=\"_ _1\"> </span>imprese <span class=\"_ _1\"> </span>rappresentano <span class=\"_ _1\"> </span>una <span class=\"_ _9\"> </span>quota <span class=\"_ _24\"> </span>significativa, <span class=\"_ _9\"> </span>in <span class=\"_ _1\"> </span>termini <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>volume,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs267\">l\u2019attenzione viene <span class=\"_ _2\"></span>maggiormente focalizzata <span class=\"_ _2\"></span>alla riduzione dei <span class=\"_ _2\"></span>trasferimenti ad <span class=\"_ _2\"></span>UTP per <span class=\"_ _2\"></span>questa<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs268\">tipologia di crediti.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws232 gs269\">Le modalit\u00e0 e gli strumenti operativi utilizzati per individuare e gestire le posizioni che<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws10 gs280\">presentano anomalie cr<span class=\"_ _2\"></span>editizie e fattori di criticit\u00e0, sono disciplinati nell\u2019apposita normativa<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws226 gs26a\">interna. In particolare, l\u2019attivit\u00e0 di monitoraggio \u00e8 fortemente focalizzata sulle analisi di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsa1 gs26b\">andamento delle singole posizioni di rischio intercettate in base a contr<span class=\"_ _2\"></span>olli periodici e puntuali, </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1ae gs4cd\">complessivi di ciascun cluster moltiplicato per la relativa pr<span class=\"_ _2\"></span>obabilit\u00e0 di cessione (di seguito </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsfa gsd38\">anche \u201cvalore atteso di cessione\u201d) sia pari al suddetto ammontar<span class=\"_ _2\"></span>e di cessioni target approvato </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws145 gs4ce\">dal Consiglio di Amministrazione. Le probabilit\u00e0 assegnate ai vari cluster sono pertanto variabili </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs4cf\">nel <span class=\"_ _b\"></span>tempo <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>possono <span class=\"_ _b\"></span>andare <span class=\"_ _b\"></span>da <span class=\"_ _8\"></span>un <span class=\"_ _b\"></span>minimo <span class=\"_ _8\"></span>pari <span class=\"_ _b\"></span>allo <span class=\"_ _8\"></span>0%, <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>quelle <span class=\"_ _8\"></span>posizioni <span class=\"_ _b\"></span>che <span class=\"_ _8\"></span>si <span class=\"_ _b\"></span>ritiene <span class=\"_ _b\"></span>d<span class=\"_ _b\"></span>i </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs4d0\">escludere <span class=\"_ _1d\"></span>dalla <span class=\"_ _24\"></span>vendita <span class=\"_ _1d\"></span>per <span class=\"_ _24\"> </span>le <span class=\"_ _24\"></span>loro <span class=\"_ _1d\"></span>caratteristiche <span class=\"_ _24\"></span>intrinseche, <span class=\"_ _24\"></span>fino <span class=\"_ _1d\"></span>ad <span class=\"_ _24\"> </span>un <span class=\"_ _24\"></span>massimo <span class=\"_ _24\"></span>del <span class=\"_ _1d\"></span>90%, </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws10 gs4d1\">assegnato al cluster in cui sono inseriti i crediti che si ritiene pi\u00f9 pr<span class=\"_ _2\"></span>obabile possano essere </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws155 gs4d2\">ceduti (vendite programmate). Anche la composizione dei cluster \u00e8 variabile nel tempo in </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15b gsd39\">funzione dell\u2019andamento dell\u2019appetito del mercato per le varie tipologie di esposizioni e delle </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsd3a\">conseguenti valutazioni di convenienza effettuate dai competenti or<span class=\"_ _2\"></span>gani della Capogruppo.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws100 gsd3b\">Per volumi target di cessioni pr<span class=\"_ _2\"></span>opedeutiche al mantenimento di livelli di NPL Ratio gi\u00e0 raggiunti, </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd3c\">le operazioni sono considerate di carattere fisiologico, con conseguente <span class=\"_ _b\"></span>applicazione del solo </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsd3d\">scenario di workout interno nella determinazione delle perdite attese.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd3e\">Per <span class=\"_ _7d\"></span>la <span class=\"_ _3\"></span>determinazione <span class=\"_ _3\"></span>dei <span class=\"_ _7d\"></span>flussi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>recupero <span class=\"_ _7d\"></span>tramite <span class=\"_ _7d\"></span>la <span class=\"_ _3\"></span>vendita, <span class=\"_ _3\"></span>la <span class=\"_ _7d\"></span>metodologia <span class=\"_ _3\"></span>valutativa <span class=\"_ _3\"></span>utilizzata </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd3f\">\u00e8 <span class=\"_ _8\"></span>fondata <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>processo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>attualizzazione <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>flussi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>cassa <span class=\"_ _8\"></span>recuperabili <span class=\"_ _8\"></span>(\u201cdiscounted <span class=\"_ _8\"></span>cash </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd40\">flows\u201d), <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>tiene <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>considerazione <span class=\"_ _a\"></span>i <span class=\"_ _a\"></span>principali <span class=\"_ _a\"></span>parametri <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>vengono <span class=\"_ _a\"></span>normalmente <span class=\"_ _a\"></span>considerati </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd41\">dai <span class=\"_ _2\"></span>potenziali acquirenti <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>sede di <span class=\"_ _2\"></span>definizione del <span class=\"_ _2\"></span>prezzo <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>acquisto opportunamente <span class=\"_ _2\"></span>calibrati </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd42\">al <span class=\"_ _a\"></span>fine <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>tenere <span class=\"_ _a\"></span>conto <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>transazioni <span class=\"_ _2\"></span>comparabili <span class=\"_ _a\"></span>osservate <span class=\"_ _a\"></span>sul <span class=\"_ _a\"></span>mercato. <span class=\"_ _a\"></span>In <span class=\"_ _a\"></span>maggior <span class=\"_ _a\"></span>dettaglio, </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws148 gsd43\">i fattori considerati nel processo di stima sono: la stima del valor<span class=\"_ _2\"></span>e recuperabile in coerenza con il </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd44\">valore <span class=\"_ _a\"></span>stimato <span class=\"_ _a\"></span>nello <span class=\"_ _2\"></span>scenario <span class=\"_ _a\"></span>workout; <span class=\"_ _2\"></span>le <span class=\"_ _a\"></span>spese <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>l\u2019acquirente <span class=\"_ _3\"></span>dovr\u00e0 <span class=\"_ _2\"></span>sostenere <span class=\"_ _a\"></span>per <span class=\"_ _2\"></span>recuperar<span class=\"_ _2\"></span>e </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws141 gsd45\">il credito; la stima dei tempi di r<span class=\"_ _2\"></span>ecupero, fondata su informazioni di mercato (es. tempi medi dei </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd46\">tribunali); <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>tassi <span class=\"_ _2\"></span>di r<span class=\"_ _2\"></span>endimento <span class=\"_ _2\"></span>attesi <span class=\"_ _2\"></span>dagli acquir<span class=\"_ _2\"></span>enti <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>fattori <span class=\"_ _2\"></span>specifici di <span class=\"_ _a\"></span>mercato <span class=\"_ _2\"></span>definiti <span class=\"_ _2\"></span>anche </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsd47\">in funzione della tipologia dell\u2019operazione di cessione posta in essere.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws208 gsd48\">Si ritiene opportuno precisar<span class=\"_ _2\"></span>e che la metodologia in precedenza illustrata non trova applicazione </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd49\">agli <span class=\"_ _2\"></span>eventuali <span class=\"_ _2\"></span>crediti <span class=\"_ _a\"></span>che, <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>redazione <span class=\"_ _a\"></span>del bilancio, <span class=\"_ _a\"></span>sono <span class=\"_ _2\"></span>gi\u00e0 <span class=\"_ _2\"></span>identificati <span class=\"_ _2\"></span>analiticamente </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd4a\">come <span class=\"_ _8\"></span>destinati <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>vendita, <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>relazione <span class=\"_ _b\"></span>ai <span class=\"_ _8\"></span>quali <span class=\"_ _8\"></span>ricorrono <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>condizioni <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>eviste <span class=\"_ _8\"></span>dal <span class=\"_ _8\"></span>principio </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd4b\">contabile <span class=\"_ _24\"></span>IFRS <span class=\"_ _24\"></span>5 <span class=\"_ _24\"> </span>per <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>classificazione <span class=\"_ _24\"> </span>nel <span class=\"_ _24\"> </span>portafoglio <span class=\"_ _24\"> </span>del<span class=\"_ _b\"></span>le <span class=\"_ _24\"></span>attivit\u00e0 <span class=\"_ _24\"></span>in <span class=\"_ _24\"> </span>via <span class=\"_ _24\"> </span>di <span class=\"_ _24\"> </span>dismissione. <span class=\"_ _24\"> </span>La </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws131 gsd4c\">valutazione di tali crediti \u00e8 ef<span class=\"_ _2\"></span>fettuata considerando il solo scenario di cessione, a cui \u00e8 assegnata </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd4d\">una <span class=\"_ _9\"> </span>pr<span class=\"_ _2\"></span>obabilit\u00e0 <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>100% <span class=\"_ _1\"> </span>ed <span class=\"_ _9\"> </span>assumendo <span class=\"_ _9\"> </span>a <span class=\"_ _1\"> </span>riferimento <span class=\"_ _9\"> </span>i <span class=\"_ _9\"> </span>pr<span class=\"_ _2\"></span>ezzi <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>vendita <span class=\"_ _1\"> </span>o <span class=\"_ _9\"> </span>comunque <span class=\"_ _9\"> </span>le </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsd4e\">informazioni contenute negli accordi perfezionati con le contr<span class=\"_ _2\"></span>oparti (offerte vincolanti).<span class=\"_ _567\"> </span></div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gsd4f\">3.2 Write-of<span class=\"_ _2\"></span>f  </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd50\">Le esposizioni deteriorate per le quali non vi sia possibilit\u00e0 <span class=\"_ _2\"></span>di recupero (sia totale che <span class=\"_ _2\"></span>parziale) </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws10 gsd51\">vengono assoggettate a cancellazione (write-off) dalle scrittur<span class=\"_ _2\"></span>e contabili in coerenza con le </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws5 gsd52\">policy tempo per tempo vigenti, approvate dal Consiglio di Amministrazione di Capogruppo. <span class=\"_ _15\"></span> </div>In caso di intr<span class=\"_ _2\"></span>oduzione di specifici scenari di vendita, la <span class=\"_ _2\"></span>stima dei flussi recuperabili sar\u00e0 <span class=\"_ _2\"></span>quindi<span class=\"_ _567\"> </span>pari <span class=\"_ _b\"></span>alla <span class=\"_ _8\"></span>media <span class=\"_ _8\"></span>ponderata <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>le <span class=\"_ _b\"></span>probabilit\u00e0 <span class=\"_ _b\"></span>assegnate <span class=\"_ _8\"></span>ai <span class=\"_ _8\"></span>due <span class=\"_ _b\"></span>scenari <span class=\"_ _8\"></span>delle <span class=\"_ _b\"></span>stime <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>flussi <span class=\"_ _b\"></span>di<span class=\"_ _567\"> </span>cassa che il Gruppo si aspetta di ricevere nei due suddetti scenari. Le per<span class=\"_ _2\"></span>dite attese saranno<span class=\"_ _567\"> </span>quindi determinate sulla base della differenza tra il valore lor<span class=\"_ _2\"></span>do dell\u2019esposizione creditizia ed i<span class=\"_ _567\"> </span>minori flussi recuperabili stimati.<span class=\"_ _567\"> </span>In tali casi, la metodologia di stima delle perdite attese pr<span class=\"_ _2\"></span>evede quindi i seguenti passaggi:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">la <span class=\"_ _24\"> </span>segmentazione <span class=\"_ _1\"> </span>del <span class=\"_ _24\"> </span>portafoglio <span class=\"_ _1\"> </span>in <span class=\"_ _24\"> </span>differenti <span class=\"_ _24\"> </span>cluster <span class=\"_ _1\"> </span>ritenuti <span class=\"_ _24\"> </span>rilevanti <span class=\"_ _1\"> </span>ai <span class=\"_ _24\"> </span>fini <span class=\"_ _1\"> </span>dell\u2019analisi<span class=\"_ _567\"> </span></span>del portafoglio, in funzione dello status (soffer<span class=\"_ _2\"></span>enze o inadempienze probabili), della data<span class=\"_ _567\"> </span>di ingresso tra le esposizioni deteriorate (vintage), dell\u2019ammontar<span class=\"_ _2\"></span>e delle esposizioni,<span class=\"_ _567\"> </span>dell\u2019esistenza di vendite programmate;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsc4\">l\u2019assegnazione a ciascun cluster di una differ<span class=\"_ _2\"></span>ente probabilit\u00e0 di cessione, in coerenza con il<span class=\"_ _567\"> </span></span>raggiungimento del livello di cessioni target deliberate dai competenti or<span class=\"_ _2\"></span>gani;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">la determinazione <span class=\"_ _b\"></span>dei flussi <span class=\"_ _b\"></span>di recupero tramite la <span class=\"_ _b\"></span>vendita, fondata <span class=\"_ _b\"></span>su un <span class=\"_ _b\"></span>modello <span class=\"_ _b\"></span>interno<span class=\"_ _567\"> </span></span>di attualizzazione dei <span class=\"_ _b\"></span>flussi di cassa <span class=\"_ _b\"></span>recuperabili, in base alla tecnica <span class=\"_ _b\"></span>del \u201cdiscounted cash<span class=\"_ _567\"> </span>flows\u201d, <span class=\"_ _24\"></span>in <span class=\"_ _24\"></span>funzione <span class=\"_ _24\"> </span>di <span class=\"_ _24\"> </span>alcuni <span class=\"_ _24\"> </span>parametri <span class=\"_ _24\"> </span>ritenuti <span class=\"_ _24\"> </span>rappresentativi <span class=\"_ _24\"> </span>nell\u2019ottica <span class=\"_ _24\"> </span>del <span class=\"_ _24\"> </span>potenziale<span class=\"_ _567\"> </span>acquirente, <span class=\"_ _3\"></span>con <span class=\"_ _a\"></span>l\u2019obiettivo <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>addivenire <span class=\"_ _a\"></span>ad <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>prezzo <span class=\"_ _3\"></span>dell\u2019ipotetica <span class=\"_ _a\"></span>cessione <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>ogni <span class=\"_ _a\"></span>cluster<span class=\"_ _a\"></span>,<span class=\"_ _567\"> </span>opportunamente <span class=\"_ _8\"></span>calibrati <span class=\"_ _8\"></span>al <span class=\"_ _1d\"></span>fine <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>tenere <span class=\"_ _8\"></span>conto <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>transazioni <span class=\"_ _1d\"></span>comparabili <span class=\"_ _8\"></span>osservate<span class=\"_ _567\"> </span>sul mercato.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>enuto conto che le esposizioni oggetto di probabile cessione possono non esser<span class=\"_ _2\"></span>e singolarmente<span class=\"_ _567\"> </span>identificabili <span class=\"_ _b\"></span>alla <span class=\"_ _b\"></span>data <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>reporting, <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>modello <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>evede <span class=\"_ _b\"></span>che <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>ciascun <span class=\"_ _b\"></span>credito <span class=\"_ _b\"></span>sia <span class=\"_ _b\"></span>associata <span class=\"_ _8\"></span>una<span class=\"_ _567\"> </span>probabilit\u00e0 di cessione.<span class=\"_ _567\"> </span>La <span class=\"_ _a\"></span>perdita <span class=\"_ _3\"></span>attesa <span class=\"_ _2\"></span>delle <span class=\"_ _a\"></span>esposizioni <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>esame <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>quindi <span class=\"_ _a\"></span>pari <span class=\"_ _2\"></span>alla <span class=\"_ _a\"></span>media <span class=\"_ _a\"></span>ponderata <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>le <span class=\"_ _a\"></span>probabilit\u00e0<span class=\"_ _567\"> </span>assegnate ai <span class=\"_ _b\"></span>due <span class=\"_ _b\"></span>scenari delle <span class=\"_ _b\"></span>stime <span class=\"_ _b\"></span>dei flussi <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>cassa recuperabili nei <span class=\"_ _b\"></span>due <span class=\"_ _b\"></span>scenari (workout <span class=\"_ _b\"></span>e<span class=\"_ _567\"> </span>vendita).<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019assegnazione delle probabilit\u00e0 ai vari scenari avviene assumendo a riferimento la segmentazione<span class=\"_ _567\"> </span>del <span class=\"_ _b\"></span>portafoglio <span class=\"_ _b\"></span>complessivo <span class=\"_ _8\"></span>dei <span class=\"_ _b\"></span>crediti <span class=\"_ _b\"></span>classificati <span class=\"_ _b\"></span>come <span class=\"_ _b\"></span>sofferenza <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>inadempienza <span class=\"_ _b\"></span>probabile<span class=\"_ _567\"> </span>del <span class=\"_ _8\"></span>Gruppo <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>funzione <span class=\"_ _8\"></span>del<span class=\"_ _b\"></span>le <span class=\"_ _8\"></span>principali <span class=\"_ _1d\"></span>caratteristiche <span class=\"_ _1d\"></span>che <span class=\"_ _1d\"></span>influenzano <span class=\"_ _8\"></span>il <span class=\"_ _1d\"></span>valore <span class=\"_ _8\"></span>attribuito <span class=\"_ _1d\"></span>dal<span class=\"_ _567\"> </span>mercato ai cr<span class=\"_ _2\"></span>editi della specie (vintage, ammontare delle esposizioni).<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019assegnazione delle probabilit\u00e0 ai vari cluster \u00e8 guidata dall\u2019ammontare delle cessioni tar<span class=\"_ _2\"></span>get<span class=\"_ _567\"> </span>approvato di volta in volta dal Consiglio di Amministrazione della Capogruppo. In altr<span class=\"_ _2\"></span>e parole,<span class=\"_ _567\"> </span>le probabilit\u00e0 sono assegnate ai vari cluster in modo tale che la sommatoria dei valori nominali<span class=\"_ _567\"> </span>come <span class=\"_ _b\"></span>\u201cforborne\u201d. <span class=\"_ _b\"></span>Le <span class=\"_ _b\"></span>esposizioni <span class=\"_ _b\"></span>\u201cforborne\u201d <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>soggette <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>specifiche <span class=\"_ _b\"></span>previsioni in <span class=\"_ _b\"></span>ottica <span class=\"_ _8\"></span>di classificazione, <span class=\"_ _a\"></span>come <span class=\"_ _a\"></span>indicato <span class=\"_ _2\"></span>negli <span class=\"_ _a\"></span>ITS <span class=\"_ _a\"></span>EBA <span class=\"_ _2\"></span>2013-35 <span class=\"_ _a\"></span>recepite <span class=\"_ _a\"></span>dalle <span class=\"_ _a\"></span>policy <span class=\"_ _2\"></span>creditizie <span class=\"_ _3\"></span>del <span class=\"_ _2\"></span>Gruppo; qualora le misur<span class=\"_ _2\"></span>e di concessione vengano <span class=\"_ _2\"></span>applicate a esposizioni in <span class=\"_ _2\"></span>bonis, queste sono tenute in considerazione nell\u2019ambito del processo di assegnazione del rating interno gestionale e rientrano <span class=\"_ _b\"></span>nel <span class=\"_ _b\"></span>novero <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>esposizioni <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>stage <span class=\"_ _b\"></span>2, <span class=\"_ _b\"></span>qualora <span class=\"_ _b\"></span>non <span class=\"_ _8\"></span>ricorrano i <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>esupposti <span class=\"_ _8\"></span>per una classificazione <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>stage <span class=\"_ _8\"></span>3 <span class=\"_ _b\"></span>laddove <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>ristrutturazione <span class=\"_ _b\"></span>onerosa <span class=\"_ _b\"></span>implichi <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>riduzione <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>Net Present <span class=\"_ _b\"></span>V<span class=\"_ _2\"></span>alue <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Banca <span class=\"_ _8\"></span>superiore <span class=\"_ _b\"></span>all\u20191%. <span class=\"_ _8\"></span>T<span class=\"_ _a\"></span>utte <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>esposizioni <span class=\"_ _8\"></span>classificate <span class=\"_ _8\"></span>\u201cforborne\u201d <span class=\"_ _b\"></span>sono inserite in specifici processi di monitoraggio da parte delle pr<span class=\"_ _2\"></span>eposte funzioni aziendali. Nello  specifico,  tali  funzioni,  attraverso  il  supporto  di  adeguate  procedur<span class=\"_ _2\"></span>e  informatiche, monitorano <span class=\"_ _1d\"></span>l\u2019efficacia <span class=\"_ _8\"></span>delle <span class=\"_ _1d\"></span>misure <span class=\"_ _1d\"></span>concesse, <span class=\"_ _1d\"></span>rilevando <span class=\"_ _1d\"></span>miglioramenti <span class=\"_ _1d\"></span>o <span class=\"_ _24\"></span>peggioramenti <span class=\"_ _1d\"></span>nella situazione <span class=\"_ _1\"> </span>finanziaria <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>cliente <span class=\"_ _1\"> </span>successivamente <span class=\"_ _9\"> </span>alla <span class=\"_ _1\"> </span>concessione. <span class=\"_ _9\"> </span>Qualora <span class=\"_ _1\"> </span>al <span class=\"_ _9\"> </span>termine <span class=\"_ _1\"> </span>del periodo di monitoraggio la posizione rispetti tutti i criteri previsti dalla normativa in materia, la stessa non \u00e8 pi\u00f9 considerata fra i crediti \u201cforborne\u201d; viceversa continua a permaner<span class=\"_ _2\"></span>e fra le esposizioni \u201cforborne\u201d. \u00c8 <span class=\"_ _b\"></span>facolt\u00e0 <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>rete commerciale <span class=\"_ _b\"></span>procedere, qualora <span class=\"_ _b\"></span>ne <span class=\"_ _b\"></span>ravvisi <span class=\"_ _b\"></span>l\u2019opportunit\u00e0, <span class=\"_ _b\"></span>ad <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>revisione delle <span class=\"_ _8\"></span>condizioni <span class=\"_ _8\"></span>applicate <span class=\"_ _8\"></span>alle <span class=\"_ _8\"></span>esposizioni <span class=\"_ _b\"></span>dei <span class=\"_ _8\"></span>clienti <span class=\"_ _8\"></span>anche <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>assenza <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>difficolt\u00e0 <span class=\"_ _8\"></span>finanziarie, nell\u2019ambito delle autonomie tempo per tempo vigenti.<span class=\"_ _567\"> </span>In tal caso l\u2019esposizione non ricade nel novero delle esposizioni \u201cforborne\u201d.<span class=\"_ _567\"> </span><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws140 gs608\">T<span class=\"_ _3\"></span>ra le strategie individuate per il contenimento dei crediti deteriorati \u00e8 stato previsto, per le<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsc6 gs609\">inadempienze probabili, anche un appr<span class=\"_ _2\"></span>occio gestionale basato sulle cessioni \u201csingle name\u201d<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs60a\">con <span class=\"_ _b\"></span>particolare <span class=\"_ _b\"></span>riferimento <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>quei <span class=\"_ _b\"></span>crediti <span class=\"_ _b\"></span>gestiti <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>ottica <span class=\"_ _8\"></span>liquidatoria <span class=\"_ _b\"></span>o <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>rientro <span class=\"_ _b\"></span>totale <span class=\"_ _b\"></span>(gone<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs60b\">concern).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws52 gs60d\">Con riferimento agli indicatori utilizzati per valutare le aspettative di r<span class=\"_ _2\"></span>ecupero, la Capogruppo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs60e\">si <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _1d\"></span>dotata <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>specifiche <span class=\"_ _1d\"></span>policy <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>valutazione <span class=\"_ _1d\"></span>analitica <span class=\"_ _1d\"></span>dei <span class=\"_ _1d\"></span>crediti <span class=\"_ _8\"></span>deteriorati <span class=\"_ _1d\"></span>che <span class=\"_ _1d\"></span>prevedono<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs60f\">apposite <span class=\"_ _3\"></span>percentuali <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>rettifica <span class=\"_ _3\"></span>distinguendo <span class=\"_ _a\"></span>la <span class=\"_ _3\"></span>presenza <span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>la <span class=\"_ _3\"></span>tipologia <span class=\"_ _a\"></span>delle <span class=\"_ _3\"></span>garanzie <span class=\"_ _a\"></span>sottostanti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs610\">(reali <span class=\"_ _a\"></span>o <span class=\"_ _2\"></span>personali), <span class=\"_ _2\"></span>la <span class=\"_ _a\"></span>sottoposizione <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>clienti <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>una <span class=\"_ _a\"></span>specifica <span class=\"_ _2\"></span>procedura <span class=\"_ _a\"></span>(concordati <span class=\"_ _2\"></span>in <span class=\"_ _a\"></span>bianco;<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs611\">concordati liquidatori; <span class=\"_ _b\"></span>concordati in <span class=\"_ _b\"></span>continuit\u00e0; crisi <span class=\"_ _b\"></span>da <span class=\"_ _b\"></span>sovraindebitamento; <span class=\"_ _b\"></span>ex art. <span class=\"_ _b\"></span>67 <span class=\"_ _b\"></span>L.F<span class=\"_ _7d\"></span>.; ex<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs612\">art. 182 L.F<span class=\"_ _4\"></span>.).<span class=\"_ _567\"> </span></div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gsd7f\">3.3 Attivit\u00e0 finanziarie impaired acquisite o originate<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd80\">Come indicato <span class=\"_ _b\"></span>dal principio <span class=\"_ _b\"></span>contabile <span class=\"_ _b\"></span>\u201cIFRS 9 <span class=\"_ _b\"></span>\u2013 Strumenti <span class=\"_ _b\"></span>finanziari\u201d, <span class=\"_ _b\"></span>in alcuni <span class=\"_ _b\"></span>casi, <span class=\"_ _b\"></span>un\u2019attivit\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd81\">finanziaria <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _1d\"></span>considerata <span class=\"_ _1d\"></span>deteriorata <span class=\"_ _1d\"></span>al <span class=\"_ _8\"></span>momento <span class=\"_ _1d\"></span>della <span class=\"_ _1d\"></span>rilevazione <span class=\"_ _1d\"></span>iniziale <span class=\"_ _8\"></span>poich\u00e9 <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>rischio <span class=\"_ _1d\"></span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd82\">credito <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _3\"></span>molto <span class=\"_ _7d\"></span>elevato <span class=\"_ _7d\"></span>e, <span class=\"_ _7d\"></span>in <span class=\"_ _7d\"></span>caso <span class=\"_ _7d\"></span>di <span class=\"_ _7d\"></span>acquisto, <span class=\"_ _7d\"></span>\u00e8 <span class=\"_ _3\"></span>acquistata <span class=\"_ _7d\"></span>con <span class=\"_ _7d\"></span>significativi <span class=\"_ _7d\"></span>sconti <span class=\"_ _7d\"></span>(rispetto <span class=\"_ _7d\"></span>al <span class=\"_ _7d\"></span>valore<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd83\">di <span class=\"_ _7d\"></span>erogazione <span class=\"_ _7d\"></span>iniziale). <span class=\"_ _3\"></span>Nel <span class=\"_ _3\"></span>caso <span class=\"_ _7d\"></span>in <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>le <span class=\"_ _7d\"></span>attivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _3\"></span>in <span class=\"_ _7d\"></span>oggetto, <span class=\"_ _3\"></span>sulla <span class=\"_ _3\"></span>base <span class=\"_ _7d\"></span>dell\u2019applicazione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd84\">dei driver di classificazione (ovvero SPPI test e <span class=\"_ _b\"></span>Business model), siano classificate tra <span class=\"_ _b\"></span>le attivit\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws11e gsd85\">valutate al costo ammortizzato o al fair value con impatto sulla redditivit\u00e0 complessiva, le stesse<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd86\">sono <span class=\"_ _8\"></span>qualificate <span class=\"_ _8\"></span>come <span class=\"_ _8\"></span>\u201cPurchased <span class=\"_ _b\"></span>or <span class=\"_ _8\"></span>Originated <span class=\"_ _8\"></span>Credit <span class=\"_ _8\"></span>Impaired <span class=\"_ _b\"></span>Asset\u201d <span class=\"_ _8\"></span>(in <span class=\"_ _8\"></span>breve <span class=\"_ _8\"></span>\u201cPOCI\u201d) <span class=\"_ _8\"></span>e<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsae gsd87\">sono assoggettate ad un trattamento peculiare. In particolar<span class=\"_ _2\"></span>e, a fronte delle stesse, sin dalla<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd88\">data <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>rilevazione <span class=\"_ _8\"></span>iniziale <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>per <span class=\"_ _8\"></span>tutta <span class=\"_ _1d\"></span>la <span class=\"_ _1d\"></span>loro <span class=\"_ _8\"></span>vita, <span class=\"_ _8\"></span>vengono <span class=\"_ _1d\"></span>contabilizzate <span class=\"_ _1d\"></span>rettifiche <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>valore<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd89\">pari <span class=\"_ _8\"></span>all\u2019Expected <span class=\"_ _1d\"></span>credit <span class=\"_ _8\"></span>loss <span class=\"_ _8\"></span>(ECL) <span class=\"_ _1d\"></span>lifetime. <span class=\"_ _1d\"></span>Alla <span class=\"_ _8\"></span>luce <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>quanto <span class=\"_ _1d\"></span>esposto, <span class=\"_ _8\"></span>le <span class=\"_ _1d\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>finanziarie<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws82 gsd8a\">POCI sono inizialmente iscritte tra le attivit\u00e0 deteriorate, ferma restando la possibilit\u00e0 di esser<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd8b\">spostate <span class=\"_ _b\"></span>successivamente <span class=\"_ _8\"></span>fra <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>crediti <span class=\"_ _b\"></span>performing, <span class=\"_ _8\"></span>nel <span class=\"_ _b\"></span>qual <span class=\"_ _8\"></span>caso <span class=\"_ _b\"></span>continuer\u00e0 <span class=\"_ _b\"></span>ad <span class=\"_ _8\"></span>essere <span class=\"_ _b\"></span>rilevata<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd8c\">una <span class=\"_ _24\"></span>perdita <span class=\"_ _1d\"></span>attesa <span class=\"_ _24\"> </span>pari <span class=\"_ _24\"> </span>all\u2019ECL <span class=\"_ _24\"> </span>lifetime. <span class=\"_ _24\"> </span>Un\u2019attivit\u00e0 <span class=\"_ _24\"> </span>finanziaria <span class=\"_ _24\"> </span>\u201cPOCI\u201d <span class=\"_ _24\"> </span>\u00e8 <span class=\"_ _24\"> </span>pertanto <span class=\"_ _24\"> </span>qualificata<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsd8d\">come tale nei processi segnaletici e di calcolo della per<span class=\"_ _2\"></span>dita attesa (ECL).<span class=\"_ _567\"> </span></div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws30f gs622\">4. Attivit\u00e0 finanziarie oggetto di rinegoziazioni commerciali e esposizioni oggetto di concessioni<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs623\">A fr<span class=\"_ _2\"></span>onte di <span class=\"_ _2\"></span>difficolt\u00e0 <span class=\"_ _2\"></span>creditizie <span class=\"_ _2\"></span>del debitor<span class=\"_ _2\"></span>e le <span class=\"_ _2\"></span>esposizioni possono <span class=\"_ _2\"></span>essere <span class=\"_ _2\"></span>oggetto di <span class=\"_ _2\"></span>modifiche<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs624\">dei termini <span class=\"_ _2\"></span>contrattuali in senso favor<span class=\"_ _2\"></span>evole al debitor<span class=\"_ _2\"></span>e al fine <span class=\"_ _2\"></span>di render<span class=\"_ _2\"></span>e sostenibile il rimborso<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws59 gs625\">delle stesse. A seconda delle caratteristiche soggettive dell\u2019esposizione e delle motivazioni<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs626\">alla <span class=\"_ _8\"></span>base <span class=\"_ _b\"></span>delle <span class=\"_ _8\"></span>difficolt\u00e0 <span class=\"_ _b\"></span>creditizie <span class=\"_ _8\"></span>del <span class=\"_ _b\"></span>debitore <span class=\"_ _8\"></span>le <span class=\"_ _b\"></span>modifiche <span class=\"_ _8\"></span>possono <span class=\"_ _8\"></span>agire <span class=\"_ _b\"></span>nel <span class=\"_ _8\"></span>breve <span class=\"_ _b\"></span>termine<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs627\">(sospensione <span class=\"_ _b\"></span>temporanea <span class=\"_ _b\"></span>dal <span class=\"_ _8\"></span>pagamento della <span class=\"_ _8\"></span>quota <span class=\"_ _b\"></span>capitale <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>un <span class=\"_ _8\"></span>finanziamento o <span class=\"_ _8\"></span>pror<span class=\"_ _2\"></span>oga<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs628\">di <span class=\"_ _2\"></span>una scadenza) <span class=\"_ _2\"></span>o nel <span class=\"_ _a\"></span>lungo termine <span class=\"_ _2\"></span>(allungamento della <span class=\"_ _2\"></span>durata <span class=\"_ _2\"></span>di un <span class=\"_ _2\"></span>finanziamento, r<span class=\"_ _2\"></span>evisione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs629\">del <span class=\"_ _a\"></span>tasso <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>interesse) <span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>portano <span class=\"_ _a\"></span>alla <span class=\"_ _a\"></span>classificazione <span class=\"_ _a\"></span>dell\u2019esposizione <span class=\"_ _2\"></span>(sia <span class=\"_ _3\"></span>in <span class=\"_ _a\"></span>bonis <span class=\"_ _a\"></span>che <span class=\"_ _2\"></span>deteriorata) </div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gsd8f\">Informazioni di natura quantitativa<span class=\"_ _567\"> </span></div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gsd90\">A. Qualit\u00e0 del credito<span class=\"_ _567\"> </span></div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gsd91\">A.1 <span class=\"_ _3\"></span>Esposizioni <span class=\"_ _3\"></span>creditizie <span class=\"_ _3\"></span>deteriorate <span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>non <span class=\"_ _a\"></span>deteriorate: <span class=\"_ _3\"></span>consistenza, <span class=\"_ _3\"></span>rettifiche <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>valore, <span class=\"_ _3\"></span>dinamica </div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gsd92\">e distribuzione economica<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff5 fs3 fc0 sc0 ls0 ws18 gsd93\">A.1.1 Consolidato prudenziale \u2013 Distribuzione delle attivit\u00e0 finanziarie per fasce di scaduto </div><div class=\"t m0 h13 ff5 fs3 fc0 sc0 ls0 ws0 gsd94\">(valori di bilancio)<span class=\"_ _567\"> </span></div><div class=\"gsd95\"><table class=\"s w5fd h224\" id=\"_c7a1c4aa-491f-4449-ac7d-0aa7eab7c86f\"><tr><td class=\"c n x304 y437e w237 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Portafogli/stadi di rischio<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x1895 y437e w2f7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Primo stadio<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x1896 y437e w2fb h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Secondo stadio<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x1897 y437e w2ef h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo stadio<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1898 y437e w5fe h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Impaired acquisite o originate<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x1899 h27 y437f ff6 fs16 fc0 sc0 ls0 ws0\">Da 1 giorno<span class=\"_ _567\"> </span></td><td class=\"t m0 x189a h27 y437f ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 30 </td><td class=\"t m0 xc4d h27 y4380 ff6 fs16 fc0 sc0 ls0 ws0\">Oltre 90 </td><td class=\"t m0 x189b h27 y4380 ff6 fs16 fc0 sc0 ls0 ws0\">Da 1 giorno<span class=\"_ _567\"> </span></td><td class=\"t m0 x189c h27 y4380 ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 30 </td><td class=\"t m0 xbcf h27 y4381 ff6 fs16 fc0 sc0 ls0 ws0\">Oltre 90 </td><td class=\"t m0 x189d h27 y4381 ff6 fs16 fc0 sc0 ls0 ws0\">Da 1 giorno </td><td class=\"t m0 x189e h27 y4381 ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 30 </td><td class=\"t m0 x189f h27 y4382 ff6 fs16 fc0 sc0 ls0 ws0\">Oltre 90 </td><td class=\"t m0 x18a0 h27 y4382 ff6 fs16 fc0 sc0 ls0 ws0\">Da 1 giorno </td><td class=\"t m0 x1843 h27 y4382 ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 30 </td><td class=\"t m0 x18a1 h27 y4383 ff6 fs16 fc0 sc0 ls0 ws0\">Oltre 90 </td></tr><tr><td></td><td></td><td class=\"t m0 x18a2 h27 y4384 ff6 fs16 fc0 sc0 ls0 ws0\">a 30 giorni<span class=\"_ _567\"> </span></td><td class=\"t m0 x18a3 h2c y4384 ffb fs16 fc0 sc0 ls0 ws0\">giorni fino a </td><td class=\"t m0 x18a4 h27 y4385 ff6 fs16 fc0 sc0 ls0 ws0\">giorni</td><td class=\"t m0 x18a5 h27 y4385 ff6 fs16 fc0 sc0 ls0 ws0\"> a 30 giorni<span class=\"_ _567\"> </span></td><td class=\"t m0 x18a6 h2c y4385 ffb fs16 fc0 sc0 ls0 ws0\">giorni fino </td><td class=\"t m0 x18a7 h27 y4386 ff6 fs16 fc0 sc0 ls0 ws0\">giorni<span class=\"_ _567\"> </span></td><td class=\"t m0 x754 h27 y4386 ff6 fs16 fc0 sc0 ls0 ws0\">a 30 giorni<span class=\"_ _567\"> </span></td><td class=\"t m0 x18a8 h2c y4386 ffb fs16 fc0 sc0 ls0 ws0\">giorni fino </td><td class=\"t m0 x18a9 h27 y4387 ff6 fs16 fc0 sc0 ls0 ws0\">giorni<span class=\"_ _567\"> </span></td><td class=\"t m0 x18aa h27 y4387 ff6 fs16 fc0 sc0 ls0 ws0\">a 30 giorni<span class=\"_ _567\"> </span></td><td class=\"t m0 x18ab h2c y4387 ffb fs16 fc0 sc0 ls0 ws0\">giorni fino a 90 </td><td class=\"t m0 x18ac h27 y4388 ff6 fs16 fc0 sc0 ls0 ws0\">giorni<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x18ad h27 y4389 ff6 fs16 fc0 sc0 ls0 ws0\">90 giorni </td><td></td><td></td><td class=\"t m0 x18ae h27 y438a ff6 fs16 fc0 sc0 ls0 ws0\">a 90 giorni </td><td></td><td></td><td class=\"t m0 x1503 h27 y438b ff6 fs16 fc0 sc0 ls0 ws0\">a 90 giorni </td><td></td><td></td><td class=\"t m0 x18af h27 y438c ff6 fs16 fc0 sc0 ls0 ws0\">giorni </td><td></td></tr><tr><td class=\"t m0 x547 h2c y438d ff10 fs16 fc0 sc0 ls0 ws0\"> 1. Attivit\u00e0 finanziarie </td><td></td><td class=\"c n x18b0 y438e wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">14.575<span class=\"_ _567\"> </span></div></td><td class=\"c n x18b1 y438e w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.108<span class=\"_ _567\"> </span></div></td><td class=\"c n x18b2 y438e wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.705<span class=\"_ _567\"> </span></div></td><td class=\"c n x18b3 y438e w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10.898<span class=\"_ _567\"> </span></div></td><td class=\"c n x18b4 y438e w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">20.819<span class=\"_ _567\"> </span></div></td><td class=\"c n x18b5 y438e w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.646<span class=\"_ _567\"> </span></div></td><td class=\"c n x18b6 y438e wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.974<span class=\"_ _567\"> </span></div></td><td class=\"c n x18b7 y438e wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.424<span class=\"_ _567\"> </span></div></td><td class=\"c n x18b8 y438e wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">82.846<span class=\"_ _567\"> </span></div></td><td class=\"c n x18b9 y438e w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">53<span class=\"_ _567\"> </span></div></td><td class=\"c n x18ba y438e wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">323<span class=\"_ _567\"> </span></div></td><td class=\"c n x18bb y438e wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.013<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y438f ff9 fs16 fc0 sc0 ls0 ws0\">valutate al costo ammortizzato </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h2c y4390 ff10 fs16 fc0 sc0 ls0 ws0\">2. Attivit\u00e0 finanziarie valutate </td><td></td><td class=\"c n x594 y4391 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x18bc y4391 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x18bd y4391 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x18be y4391 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x18bf y4391 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x18c0 y4391 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x18c1 y4391 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x18c2 y4391 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x18c3 y4391 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x18c4 y4391 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x18c5 y4391 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x18c6 y4391 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y4392 ff9 fs16 fc0 sc0 ls0 ws0\">al fair value con impatto </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y4393 ff9 fs16 fc0 sc0 ls0 ws0\">sulla redditivit\u00e0 complessiva </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h2c y4394 ff10 fs16 fc0 sc0 ls0 ws0\">3. Attivit\u00e0 finanziarie </td><td></td><td class=\"c n x594 y4395 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x18bc y4395 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x18bd y4395 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x18be y4395 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x18bf y4395 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x18c0 y4395 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x18c1 y4395 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x18c2 y4395 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x18c3 y4395 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x18c4 y4395 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x18c5 y4395 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x18c6 y4395 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y4396 ff9 fs16 fc0 sc0 ls0 ws0\">in corso di dismissione<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y4006 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1832 y4006 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x18c7 y4006 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">14.575<span class=\"_ _567\"> </span></div></td><td class=\"c n x18c8 y4006 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.108<span class=\"_ _567\"> </span></div></td><td class=\"c n x18c9 y4006 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.705<span class=\"_ _567\"> </span></div></td><td class=\"c n x18ca y4006 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10.898<span class=\"_ _567\"> </span></div></td><td class=\"c n x18cb y4006 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">20.819<span class=\"_ _567\"> </span></div></td><td class=\"c n x18cc y4006 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.646<span class=\"_ _567\"> </span></div></td><td class=\"c n x18cd y4006 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.974<span class=\"_ _567\"> </span></div></td><td class=\"c n x18ce y4006 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15.424<span class=\"_ _567\"> </span></div></td><td class=\"c n x18cf y4006 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">82.846<span class=\"_ _567\"> </span></div></td><td class=\"c n x18d0 y4006 w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">53<span class=\"_ _567\"> </span></div></td><td class=\"c n x18d1 y4006 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">323<span class=\"_ _567\"> </span></div></td><td class=\"c n x18d2 y4006 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.013<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1832 y3de2 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td class=\"c n x18c7 y3de2 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">18.066<span class=\"_ _567\"> </span></div></td><td class=\"c n x18d3 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.502<span class=\"_ _567\"> </span></div></td><td class=\"c n x18d4 y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10.341<span class=\"_ _567\"> </span></div></td><td class=\"c n x18d5 y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">18.060<span class=\"_ _567\"> </span></div></td><td class=\"c n x18d6 y3de2 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">24.379<span class=\"_ _567\"> </span></div></td><td class=\"c n x18d7 y3de2 w5ff h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.655<span class=\"_ _567\"> </span></div></td><td class=\"c n x18d8 y3de2 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">12.646<span class=\"_ _567\"> </span></div></td><td class=\"c n x18d9 y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">20.789<span class=\"_ _567\"> </span></div></td><td class=\"c n x18da y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">89.638<span class=\"_ _567\"> </span></div></td><td class=\"c n x18db y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">142<span class=\"_ _567\"> </span></div></td><td class=\"c n x18dc y3de2 w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">39<span class=\"_ _567\"> </span></div></td><td class=\"c n x18dd y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">398<span class=\"_ _567\"> </span></div></td></tr></table></div>A.1.2 <span class=\"_ _1d\"></span>Consolidato <span class=\"_ _24\"> </span>Prudenziale <span class=\"_ _24\"> </span>- <span class=\"_ _24\"> </span>Attivit\u00e0 <span class=\"_ _1d\"></span>finanziarie, <span class=\"_ _24\"> </span>impegni <span class=\"_ _24\"> </span>a <span class=\"_ _1d\"></span>erogare <span class=\"_ _1d\"></span>fondi <span class=\"_ _24\"> </span>e <span class=\"_ _24\"> </span>garanzie finanziarie rilasciate: dinamica delle rettifiche di valor<span class=\"_ _2\"></span>e complessive e degli accantonamenti complessivi (Parte 1)<span class=\"_ _567\"> </span><table class=\"s w600 h225\" id=\"_5491b744-ff94-44f5-8bcf-add90c6bfe02\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x18de h2c y4397 ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche di valore complessive<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h27 y4398 ff6 fs16 fc0 sc0 ls0 ws0\">Causali/ stadi di rischio </td><td></td><td></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 n x18df y4399 w601 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 rientranti nel primo stadio<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x18e0 y4399 w602 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 rientranti nel secondo stadio<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x18e1 h27 y439a ff6 fs16 fc0 sc0 ls0 ws0\">Crediti </td><td class=\"t m0 x18e2 h27 y439b ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 </td><td class=\"t m0 x18e3 h27 y439c ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 </td><td class=\"t m0 x18e4 h27 y439d ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 </td><td class=\"t m0 x1505 h27 y439e ff6 fs16 fc0 sc0 ls0 ws0\">di cui: </td><td class=\"t m0 x18e5 h27 y439f ff6 fs16 fc0 sc0 ls0 ws0\">di cui: </td><td class=\"t m0 x18e6 h27 y43a0 ff6 fs16 fc0 sc0 ls0 ws0\">Crediti </td><td class=\"t m0 x1503 h27 y43a1 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 </td><td class=\"t m0 xa19 h27 y43a2 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 </td><td class=\"t m0 x1809 h27 y43a3 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 </td><td class=\"t m0 x18e7 h27 y43a4 ff6 fs16 fc0 sc0 ls0 ws0\">di cui: </td><td class=\"t m0 x17d6 h27 y43a5 ff6 fs16 fc0 sc0 ls0 ws0\">di cui: </td></tr><tr><td></td><td class=\"t m0 x18e8 h27 y43a6 ff6 fs16 fc0 sc0 ls0 ws0\">verso banche </td><td class=\"t m0 x18e9 h2c y43a7 ffb fs16 fc0 sc0 ls0 ws0\">finanziarie </td><td class=\"t m0 xbce h2c y43a8 ffb fs16 fc0 sc0 ls0 ws0\">finanziarie </td><td class=\"t m0 x18ea h2c y43a9 ffb fs16 fc0 sc0 ls0 ws0\">finanziarie in </td><td class=\"t m0 x18eb h27 y43aa ff6 fs16 fc0 sc0 ls0 ws0\">svalutazioni </td><td class=\"t m0 x1502 h27 y43ab ff6 fs16 fc0 sc0 ls0 ws0\">svalutazioni </td><td class=\"t m0 x750 h27 y43ac ff6 fs16 fc0 sc0 ls0 ws0\">verso banche </td><td class=\"t m0 x18ec h2c y43ad ffb fs16 fc0 sc0 ls0 ws0\">finanziarie </td><td class=\"t m0 x15ea h2c y43ae ffb fs16 fc0 sc0 ls0 ws0\">finanziarie </td><td class=\"t m0 x18ed h2c y43af ffb fs16 fc0 sc0 ls0 ws0\">finanziarie </td><td class=\"t m0 x18ee h27 y43b0 ff6 fs16 fc0 sc0 ls0 ws0\">svalutazioni </td><td class=\"t m0 x18ef h27 y43b1 ff6 fs16 fc0 sc0 ls0 ws0\">svalutazioni </td></tr><tr><td></td><td class=\"t m0 x18f0 h27 y43b2 ff6 fs16 fc0 sc0 ls0 ws0\">e Banche </td><td class=\"t m0 x187f h27 y43b3 ff6 fs16 fc0 sc0 ls0 ws0\">valutate </td><td class=\"t m0 x18f1 h27 y43b4 ff6 fs16 fc0 sc0 ls0 ws0\">valutate </td><td class=\"t m0 x18e4 h27 y43b5 ff6 fs16 fc0 sc0 ls0 ws0\">corso di </td><td class=\"t m0 x18f2 h27 y43b6 ff6 fs16 fc0 sc0 ls0 ws0\">individuali<span class=\"_ _567\"> </span></td><td class=\"t m0 x18f3 h27 y43b7 ff6 fs16 fc0 sc0 ls0 ws0\">collettive<span class=\"_ _567\"> </span></td><td class=\"t m0 x754 h27 y43b8 ff6 fs16 fc0 sc0 ls0 ws0\">e Banche </td><td class=\"t m0 x15e9 h27 y43b9 ff6 fs16 fc0 sc0 ls0 ws0\">valutate al </td><td class=\"t m0 x189f h27 y43ba ff6 fs16 fc0 sc0 ls0 ws0\">valutate </td><td class=\"t m0 x18f4 h27 y43bb ff6 fs16 fc0 sc0 ls0 ws0\">in corso </td><td class=\"t m0 x18f5 h27 y43bc ff6 fs16 fc0 sc0 ls0 ws0\">individuali<span class=\"_ _567\"> </span></td><td class=\"t m0 x65f h27 y43bd ff6 fs16 fc0 sc0 ls0 ws0\">collettive<span class=\"_ _567\"> </span></td></tr><tr><td></td><td class=\"t m0 x18f6 h27 y43be ff6 fs16 fc0 sc0 ls0 ws0\">Centrali </td><td class=\"t m0 x18e2 h27 y43bf ff6 fs16 fc0 sc0 ls0 ws0\">al costo </td><td class=\"t m0 x18f7 h27 y43c0 ff6 fs16 fc0 sc0 ls0 ws0\">al fair value </td><td class=\"t m0 xf54 h27 y43c1 ff6 fs16 fc0 sc0 ls0 ws0\">dismissione<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 x18f8 h27 y43c2 ff6 fs16 fc0 sc0 ls0 ws0\">Centrali a </td><td class=\"t m0 x18f9 h27 y43c3 ff6 fs16 fc0 sc0 ls0 ws0\">costo </td><td class=\"t m0 x18fa h27 y43c4 ff6 fs16 fc0 sc0 ls0 ws0\">al fair value </td><td class=\"t m0 x18fb h27 y43c5 ff6 fs16 fc0 sc0 ls0 ws0\">di dismissione<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x18fc h27 y43c6 ff6 fs16 fc0 sc0 ls0 ws0\">a vista<span class=\"_ _567\"> </span></td><td class=\"t m0 x18fd h27 y43c7 ff6 fs16 fc0 sc0 ls0 ws0\">ammortizzato<span class=\"_ _567\"> </span></td><td class=\"t m0 x18fe h27 y43c8 ff6 fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">con impatto </td><td></td><td></td><td class=\"t m0 x74c h27 y43c9 ff6 fs16 fc0 sc0 ls0 ws0\">vista<span class=\"_ _567\"> </span></td><td class=\"t m0 x18ff h27 y43ca ff6 fs16 fc0 sc0 ls0 ws0\">ammortizzato<span class=\"_ _567\"> </span></td><td class=\"t m0 x1900 h27 y43cb ff6 fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">con impatto </td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x1804 h27 y43cc ff6 fs16 fc0 sc0 ls0 ws0\">sulla </td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x1901 h27 y43cd ff6 fs16 fc0 sc0 ls0 ws0\">sulla </td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 xa17 h27 y43ce ff6 fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">redditivit\u00e0 </td><td></td><td></td><td></td><td></td><td class=\"t m0 x1902 h27 y43cf ff6 fs16 fc0 sc0 ls0 ws0\">redditivit\u00e0 </td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x18fe h27 y43d0 ff6 fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">complessiva<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td class=\"t m0 x1506 h27 y43d1 ff6 fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">complessiva<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x304 y43d2 w603 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche complessive iniziali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1903 y43d2 w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">33<span class=\"_ _567\"> </span></div></td><td class=\"c n x1904 y43d2 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">27.510<span class=\"_ _567\"> </span></div></td><td class=\"c n x1905 y43d2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">280<span class=\"_ _567\"> </span></div></td><td class=\"c n x1906 y43d2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1907 y43d2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1908 y43d2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">27.457<span class=\"_ _567\"> </span></div></td><td class=\"c n x1909 y43d2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x190a y43d2 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">104.603<span class=\"_ _567\"> </span></div></td><td class=\"c n x190b y43d2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x190c y43d2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x190d y43d2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x190e y43d2 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">104.561<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y43d3 ff9 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>ariazioni in aumento </td><td class=\"c n x190f y43d4 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12<span class=\"_ _567\"> </span></div></td><td class=\"c n x1910 y43d4 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.610<span class=\"_ _567\"> </span></div></td><td class=\"c n x1911 y43d4 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">93<span class=\"_ _567\"> </span></div></td><td class=\"c n x1912 y43d4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1913 y43d4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1914 y43d4 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.714<span class=\"_ _567\"> </span></div></td><td class=\"c n x1915 y43d4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1916 y43d4 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.989<span class=\"_ _567\"> </span></div></td><td class=\"c n x1917 y43d4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1918 y43d4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1919 y43d4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x191a y43d4 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.989<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h2c y43d5 ff10 fs16 fc0 sc0 ls0 ws0\">da attivit\u00e0 finanziarie </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y43d6 ff9 fs16 fc0 sc0 ls0 ws0\">acquisite o originate<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y43d7 ff9 fs16 fc0 sc0 ls0 ws0\">Cancellazioni diverse </td><td class=\"c n x191b y43d8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x191c y43d8 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.507)<span class=\"_ _567\"> </span></div></td><td class=\"c n x191d y43d8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x191e y43d8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x191f y43d8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1920 y43d8 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.507)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1921 y43d8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1922 y43d8 w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(592)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1923 y43d8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1924 y43d8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1925 y43d8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1926 y43d8 w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(592)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y43d9 ff9 fs16 fc0 sc0 ls0 ws0\">dai write-off<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y43da ff9 fs16 fc0 sc0 ls0 ws0\">Rett/riprese di valor<span class=\"_ _2\"></span>e nette </td><td class=\"c n x1927 y43db wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(42)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1928 y43db w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(13.381)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1929 y43db w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(170)<span class=\"_ _567\"> </span></div></td><td class=\"c n x192a y43db w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x192b y43db w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x192c y43db wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(13.593)<span class=\"_ _567\"> </span></div></td><td class=\"c n x192d y43db w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x192e y43db wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.881<span class=\"_ _567\"> </span></div></td><td class=\"c n x192f y43db w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1930 y43db w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1931 y43db w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1932 y43db wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.881<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y43dc ff9 fs16 fc0 sc0 ls0 ws0\">per rischio di credito<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h2c y43dd ff10 fs16 fc0 sc0 ls0 ws0\">Modifiche contrattuali senza </td><td class=\"c n x1933 y43de w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1934 y43de w195 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(11)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1935 y43de w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1936 y43de w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1937 y43de w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1938 y43de wce h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(11)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1939 y43de w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x193a y43de wea h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">102<span class=\"_ _567\"> </span></div></td><td class=\"c n x193b y43de w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x193c y43de w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x193d y43de w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x193e y43de wce h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">102<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y43df ff9 fs16 fc0 sc0 ls0 ws0\">cancellazioni<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y43e0 ff9 fs16 fc0 sc0 ls0 ws0\">Cambiamenti della </td><td class=\"c n x1933 y43e1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x193f y43e1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1940 y43e1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1941 y43e1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1942 y43e1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1943 y43e1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1944 y43e1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1945 y43e1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1946 y43e1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1947 y43e1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1948 y43e1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1949 y43e1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y43e2 ff9 fs16 fc0 sc0 ls0 ws0\">metodologia di stima<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y43e3 ff9 fs16 fc0 sc0 ls0 ws0\">Write-of<span class=\"_ _2\"></span>f non rilevati </td><td class=\"c n x1933 y43e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x193f y43e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1940 y43e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1941 y43e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1942 y43e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1943 y43e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1944 y43e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1945 y43e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1946 y43e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1947 y43e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1948 y43e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1949 y43e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y43e5 ff9 fs16 fc0 sc0 ls0 ws0\">direttamente a conto </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y43e6 ff9 fs16 fc0 sc0 ls0 ws0\">economico<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y43e7 w604 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Altre variazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x194a y43e7 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x194b y43e7 w199 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(189)<span class=\"_ _567\"> </span></div></td><td class=\"c n x194c y43e7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x194d y43e7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x194e y43e7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x194f y43e7 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(3)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1950 y43e7 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1951 y43e7 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(14.122)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1952 y43e7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x37f y43e7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1953 y43e7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1954 y43e7 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(14.114)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y43e8 w464 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche complessive finali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1955 y43e8 w194 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n x1956 y43e8 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">20.032<span class=\"_ _567\"> </span></div></td><td class=\"c n x1957 y43e8 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">203<span class=\"_ _567\"> </span></div></td><td class=\"c n x1958 y43e8 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1959 y43e8 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x195a y43e8 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">20.057<span class=\"_ _567\"> </span></div></td><td class=\"c n x195b y43e8 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x195c y43e8 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">105.861<span class=\"_ _567\"> </span></div></td><td class=\"c n x1952 y43e8 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x195d y43e8 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x195e y43e8 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x195f y43e8 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">105.827<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y43e9 ff9 fs16 fc0 sc0 ls0 ws0\">Recuperi da incasso </td><td class=\"c n x1933 y43ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1960 y43ea w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1961 y43ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1962 y43ea w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1963 y43ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1964 y43ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1965 y43ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1966 y43ea w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1967 y43ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1968 y43ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1969 y43ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x196a y43ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h2c y43eb ff10 fs16 fc0 sc0 ls0 ws0\">su attivit\u00e0 finanziarie </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y43ec ff9 fs16 fc0 sc0 ls0 ws0\">oggetto di write-off<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y43ed ff9 fs16 fc0 sc0 ls0 ws0\">Write-of<span class=\"_ _2\"></span>f rilevati </td><td class=\"c n x1933 y43ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1960 y43ee w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1961 y43ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1962 y43ee w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1963 y43ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1964 y43ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1965 y43ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1966 y43ee w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1967 y43ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1968 y43ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1969 y43ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x196a y43ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y43ef ff9 fs16 fc0 sc0 ls0 ws0\">direttamente a conto </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y43f0 ff9 fs16 fc0 sc0 ls0 ws0\">economico<span class=\"_ _567\"> </span></td><td></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>A.1.2 Consolidato prudenziale \u2013 Attivit\u00e0 finanziarie, impegni a erogar<span class=\"_ _2\"></span>e fondi e garanzie finanziarie rilasciate: dinamica delle rettifiche di valor<span class=\"_ _2\"></span>e complessive e degli accantonamenti complessivi (Parte 2)<span class=\"_ _567\"> </span><table class=\"s w605 h226\" id=\"_f8069a48-0b55-4d76-8d4c-7151eac271a7\"><tr><td class=\"t m0 x547 h27 y43f1 ff6 fs16 fc0 sc0 ls0 ws0\">Causali/ stadi di rischio </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n xbc7 y43f2 w606 h1b2\"><div class=\"t m0 x2a1 h27 y3db0 ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche di valore complessive<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x196b y43f2 w607 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Accantonamenti complessivi su impegni<span class=\"_ _567\"> </span></div></td><td class=\"t m0 xcbe h2c y43f3 ffb fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">a erogar<span class=\"_ _2\"></span>e fondi e garanzie finanziarie </td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c n x196c y43f4 w608 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 rientranti nel terzo stadio<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x196d y43f4 w609 h1ce\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 fin. impaired acquisite o originate<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"t m0 x196e h27 y43f5 ff6 fs16 fc0 sc0 ls0 ws0\">rilasciate<span class=\"_ _567\"> </span></td><td></td><td class=\"c n x196f y43f4 w60a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>ot.<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x1970 h27 y43f6 ff6 fs16 fc0 sc0 ls0 ws0\">Crediti </td><td class=\"t m0 xf5b h27 y43f7 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 </td><td class=\"t m0 x1971 h27 y43f8 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 </td><td class=\"t m0 x1972 h27 y43f9 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 </td><td class=\"t m0 x1973 h27 y43fa ff6 fs16 fc0 sc0 ls0 ws0\">di cui: </td><td class=\"t m0 x18eb h27 y43fb ff6 fs16 fc0 sc0 ls0 ws0\">di cui: </td><td class=\"t m0 x753 h27 y43fc ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 </td><td class=\"t m0 x1974 h27 y43fd ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 </td><td class=\"t m0 x18e6 h27 y43fe ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 </td><td class=\"t m0 xd59 h27 y43ff ff6 fs16 fc0 sc0 ls0 ws0\">di cui: </td><td class=\"t m0 x755 h27 y4400 ff6 fs16 fc0 sc0 ls0 ws0\">di cui: </td><td class=\"t m0 x1975 h27 y4401 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo </td><td class=\"t m0 x1976 h27 y4401 ff6 fs16 fc0 sc0 ls0 ws0\">Primo </td><td class=\"t m0 x746 h27 y4401 ff6 fs16 fc0 sc0 ls0 ws0\">Secondo </td><td class=\"t m0 x18af h27 y4401 ff6 fs16 fc0 sc0 ls0 ws0\">Impegni </td><td></td></tr><tr><td></td><td class=\"t m0 x1977 h27 y4402 ff6 fs16 fc0 sc0 ls0 ws0\">verso </td><td class=\"t m0 xf60 h2c y4403 ffb fs16 fc0 sc0 ls0 ws0\">finanziarie </td><td class=\"t m0 x1978 h2c y4404 ffb fs16 fc0 sc0 ls0 ws0\">finanziarie </td><td class=\"t m0 x18e3 h2c y4405 ffb fs16 fc0 sc0 ls0 ws0\">finanziarie </td><td class=\"t m0 x1979 h27 y4406 ff6 fs16 fc0 sc0 ls0 ws0\">svaluta-<span class=\"_ _567\"> </span></td><td class=\"t m0 x18eb h27 y4407 ff6 fs16 fc0 sc0 ls0 ws0\">svalu-<span class=\"_ _567\"> </span></td><td class=\"t m0 x197a h2c y4408 ffb fs16 fc0 sc0 ls0 ws0\">finanziarie </td><td class=\"t m0 x197b h2c y4409 ffb fs16 fc0 sc0 ls0 ws0\">finanziarie </td><td class=\"t m0 x197c h2c y440a ffb fs16 fc0 sc0 ls0 ws0\">finanziarie </td><td class=\"t m0 xd5f h27 y440b ff6 fs16 fc0 sc0 ls0 ws0\">svaluta-<span class=\"_ _567\"> </span></td><td class=\"t m0 xc13 h27 y440c ff6 fs16 fc0 sc0 ls0 ws0\">svalu-<span class=\"_ _567\"> </span></td><td class=\"t m0 x197d h27 y440d ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 xcbe h27 y440d ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x197e h27 y440d ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 xcbc h27 y440d ff6 fs16 fc0 sc0 ls0 ws0\">a erogar<span class=\"_ _2\"></span>e </td><td></td></tr><tr><td></td><td class=\"t m0 x18e8 h27 y440e ff6 fs16 fc0 sc0 ls0 ws0\">banche e </td><td class=\"t m0 x197f h27 y440f ff6 fs16 fc0 sc0 ls0 ws0\">valutate </td><td class=\"t m0 x1978 h27 y4410 ff6 fs16 fc0 sc0 ls0 ws0\">valutate al </td><td class=\"t m0 x18e3 h27 y4411 ff6 fs16 fc0 sc0 ls0 ws0\">in corso di </td><td class=\"t m0 x1980 h27 y4412 ff6 fs16 fc0 sc0 ls0 ws0\">zioni indi-<span class=\"_ _567\"> </span></td><td class=\"t m0 x174e h27 y4413 ff6 fs16 fc0 sc0 ls0 ws0\">tazioni </td><td class=\"t m0 x1981 h27 y4414 ff6 fs16 fc0 sc0 ls0 ws0\">valutate </td><td class=\"t m0 x197b h27 y4415 ff6 fs16 fc0 sc0 ls0 ws0\">valutate al </td><td class=\"t m0 x197c h27 y4416 ff6 fs16 fc0 sc0 ls0 ws0\">in corso di </td><td class=\"t m0 x124b h27 y4417 ff6 fs16 fc0 sc0 ls0 ws0\">zioni indi-<span class=\"_ _567\"> </span></td><td class=\"t m0 x1982 h27 y4418 ff6 fs16 fc0 sc0 ls0 ws0\">tazioni </td><td></td><td></td><td></td><td class=\"t m0 x1983 h27 y4419 ff6 fs16 fc0 sc0 ls0 ws0\">fondi e </td><td></td></tr><tr><td></td><td class=\"t m0 x1984 h27 y441a ff6 fs16 fc0 sc0 ls0 ws0\">Banche </td><td class=\"t m0 xf5b h27 y441b ff6 fs16 fc0 sc0 ls0 ws0\">al costo </td><td class=\"t m0 x12d6 h27 y441c ff6 fs16 fc0 sc0 ls0 ws0\">fair value </td><td class=\"t m0 xc56 h27 y441d ff6 fs16 fc0 sc0 ls0 ws0\">dismissione<span class=\"_ _567\"> </span></td><td class=\"t m0 x1985 h27 y441e ff6 fs16 fc0 sc0 ls0 ws0\">viduali<span class=\"_ _567\"> </span></td><td class=\"t m0 x1986 h27 y441f ff6 fs16 fc0 sc0 ls0 ws0\">collettive<span class=\"_ _567\"> </span></td><td class=\"t m0 x753 h27 y4420 ff6 fs16 fc0 sc0 ls0 ws0\">al costo </td><td class=\"t m0 x18a7 h27 y4421 ff6 fs16 fc0 sc0 ls0 ws0\">fair value </td><td class=\"t m0 x170a h27 y4422 ff6 fs16 fc0 sc0 ls0 ws0\">dismissio-<span class=\"_ _567\"> </span></td><td class=\"t m0 x18ec h27 y4423 ff6 fs16 fc0 sc0 ls0 ws0\">viduali<span class=\"_ _567\"> </span></td><td class=\"t m0 x751 h27 y4424 ff6 fs16 fc0 sc0 ls0 ws0\">collettive<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x1987 h2c y4425 ffb fs16 fc0 sc0 ls0 ws0\">garanzie fin. </td><td></td></tr><tr><td></td><td class=\"t m0 x1988 h27 y4426 ff6 fs16 fc0 sc0 ls0 ws0\">Centrali </td><td class=\"t m0 x1989 h27 y4427 ff6 fs16 fc0 sc0 ls0 ws0\">ammortiz-<span class=\"_ _567\"> </span></td><td class=\"t m0 x198a h27 y4428 ff6 fs16 fc0 sc0 ls0 ws0\">con </td><td></td><td></td><td></td><td class=\"t m0 xd58 h27 y4429 ff6 fs16 fc0 sc0 ls0 ws0\">ammortiz-<span class=\"_ _567\"> </span></td><td class=\"t m0 x198b h27 y442a ff6 fs16 fc0 sc0 ls0 ws0\">con </td><td class=\"t m0 x1844 h27 y442b ff6 fs16 fc0 sc0 ls0 ws0\">ne<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x198c h27 y442c ff6 fs16 fc0 sc0 ls0 ws0\">rilasciate </td><td></td></tr><tr><td></td><td class=\"t m0 x1899 h27 y442d ff6 fs16 fc0 sc0 ls0 ws0\">a vista<span class=\"_ _567\"> </span></td><td class=\"t m0 xc4c h27 y442e ff6 fs16 fc0 sc0 ls0 ws0\">zato<span class=\"_ _567\"> </span></td><td class=\"t m0 x198d h27 y442f ff6 fs16 fc0 sc0 ls0 ws0\">impatto </td><td></td><td></td><td></td><td class=\"t m0 x198e h27 y4430 ff6 fs16 fc0 sc0 ls0 ws0\">zato<span class=\"_ _567\"> </span></td><td class=\"t m0 x759 h27 y4431 ff6 fs16 fc0 sc0 ls0 ws0\">impatto </td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x198c h27 y4432 ff6 fs16 fc0 sc0 ls0 ws0\">impaired </td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x198f h27 y4433 ff6 fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">sulla reddi-<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x1990 h27 y4434 ff6 fs16 fc0 sc0 ls0 ws0\">sulla </td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x1991 h27 y4435 ff6 fs16 fc0 sc0 ls0 ws0\">acquisiti/e o </td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x1978 h27 y4436 ff6 fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">tivit\u00e0 com-<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x197b h27 y4437 ff6 fs16 fc0 sc0 ls0 ws0\">redditivit\u00e0 </td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x1992 h27 y4438 ff6 fs16 fc0 sc0 ls0 ws0\">originati/<span class=\"_ _567\"> </span></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x198d h27 y4439 ff6 fs16 fc0 sc0 ls0 ws0\">plessiva<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td class=\"t m0 x1993 h27 y443a ff6 fs16 fc0 sc0 ls0 ws0\">complessiva<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y43d2 w603 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche complessive iniziali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1994 y443b w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1995 y443b w17f h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">189.730<span class=\"_ _567\"> </span></div></td><td class=\"c n x1996 y443b w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1997 y443b w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1998 y443b w17f h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">188.045<span class=\"_ _567\"> </span></div></td><td class=\"c n x1999 y443b w178 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x199a y443b w25c h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">1.889<span class=\"_ _567\"> </span></div></td><td class=\"c n x199b y443b w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x199c y443b w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x199d y443b w103 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">2<span class=\"_ _567\"> </span></div></td><td class=\"c n x199e y443b w16c h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(1)<span class=\"_ _567\"> </span></div></td><td class=\"c n x199f y443b wd3 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">1.843<span class=\"_ _567\"> </span></div></td><td class=\"c n x19a0 y443b wce h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">699<span class=\"_ _567\"> </span></div></td><td class=\"c n x19a1 y443b wea h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">989<span class=\"_ _567\"> </span></div></td><td class=\"c n x19a2 y443b w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19a3 y43d2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">327.576<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y443c ff9 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>ariazioni in aumento<span class=\"_ _567\"> </span></td><td class=\"c n x19a4 y443d w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19a5 y443d wd3 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">2.489<span class=\"_ _567\"> </span></div></td><td class=\"c n x19a6 y443d w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19a7 y443d w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19a8 y443d w25c h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">2.489<span class=\"_ _567\"> </span></div></td><td class=\"c n x19a9 y443d w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x19aa y443d wd3 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">6.879<span class=\"_ _567\"> </span></div></td><td class=\"c n x19ab y443d wce h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">489<span class=\"_ _567\"> </span></div></td><td class=\"c n x19ac y443d wd3 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">2.456<span class=\"_ _567\"> </span></div></td><td class=\"c n x19ad y443d w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19ae y443e w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">29.017</div></td></tr><tr><td class=\"t m0 x547 h2c y443f ff10 fs16 fc0 sc0 ls0 ws0\"> da attivit\u00e0 finanziarie acquisite </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y4440 ff9 fs16 fc0 sc0 ls0 ws0\">o originate<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y4441 ff9 fs16 fc0 sc0 ls0 ws0\">Cancellazioni diverse </td><td class=\"c n x19a4 y4442 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19af y4442 wad h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(2.369)<span class=\"_ _567\"> </span></div></td><td class=\"c n x19b0 y4442 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19b1 y4442 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19b2 y4442 wad h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(2.369)<span class=\"_ _567\"> </span></div></td><td class=\"c n x19b3 y4442 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19b4 y4442 w1e2 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(5)<span class=\"_ _567\"> </span></div></td><td class=\"c n x19b5 y4442 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19b6 y4442 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19b7 y4442 w169 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(4)<span class=\"_ _567\"> </span></div></td><td class=\"c n x19b8 y4442 w169 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(1)<span class=\"_ _567\"> </span></div></td><td class=\"c n x19b9 y4442 wad h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(6.825)<span class=\"_ _567\"> </span></div></td><td class=\"c n x19ba y4442 w171 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(513)<span class=\"_ _567\"> </span></div></td><td class=\"c n x19bb y4442 wad h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(2.787)<span class=\"_ _567\"> </span></div></td><td class=\"c n x19bc y4442 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19bd y4443 w1b6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(14.598)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y4444 ff9 fs16 fc0 sc0 ls0 ws0\">dai write-off<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y4445 ff9 fs16 fc0 sc0 ls0 ws0\">Rett/riprese di valor<span class=\"_ _2\"></span>e nette </td><td class=\"c n x19a4 y4446 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19be y4446 w17f h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(11.493)<span class=\"_ _567\"> </span></div></td><td class=\"c n x19bf y4446 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19c0 y4446 w195 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">546<span class=\"_ _567\"> </span></div></td><td class=\"c n x19c1 y4446 wb0 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(11.493)<span class=\"_ _567\"> </span></div></td><td class=\"c n x19c2 y4446 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19c3 y4446 wce h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">205<span class=\"_ _567\"> </span></div></td><td class=\"c n x19c4 y4446 w179 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19c5 y4446 w179 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19c6 y4446 w171 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(907)<span class=\"_ _567\"> </span></div></td><td class=\"c n x19c7 y4446 wce h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">703<span class=\"_ _567\"> </span></div></td><td class=\"c n x19c8 y4446 w169 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">70<span class=\"_ _567\"> </span></div></td><td class=\"c n x19c9 y4446 w199 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(220)<span class=\"_ _567\"> </span></div></td><td class=\"c n x19ca y4446 w169 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">20<span class=\"_ _567\"> </span></div></td><td class=\"c n x19cb y4446 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19cc y4447 w18e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(17.584)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y4448 ff9 fs16 fc0 sc0 ls0 ws0\">per rischio di credito<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h2c y4449 ff10 fs16 fc0 sc0 ls0 ws0\">Modifiche contrattuali senza </td><td class=\"c n x19a4 y444a w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19cd y444a w195 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(23)<span class=\"_ _567\"> </span></div></td><td class=\"c n x19ce y444a w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19cf y444a w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19d0 y444a wce h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(23)<span class=\"_ _567\"> </span></div></td><td class=\"c n x19d1 y444a w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19d2 y444a w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19d3 y444a w179 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19d4 y444a w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19d5 y444a w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19d6 y444a w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe11 y444a w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19d7 y444a w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19d8 y444a w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19d9 y444a w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19da y444b w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">68<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y444c ff9 fs16 fc0 sc0 ls0 ws0\">cancellazioni<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y444d ff9 fs16 fc0 sc0 ls0 ws0\">Cambiamenti della </td><td class=\"c n x19a4 y444e w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19db y444e w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19dc y444e w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19dd y444e w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19de y444e w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19df y444e w178 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19e0 y444e w178 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19e1 y444e w179 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19e2 y444e w179 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19e3 y444e w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19e4 y444e w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd0 y444e w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19e5 y444e w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19e6 y444e w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19e7 y444e w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19e8 y444f w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y4450 ff9 fs16 fc0 sc0 ls0 ws0\">metodologia di stima<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y4451 ff9 fs16 fc0 sc0 ls0 ws0\">Write-of<span class=\"_ _2\"></span>f non rilevati </td><td class=\"c n x19a4 y4452 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19af y4452 wad h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(3.881)<span class=\"_ _567\"> </span></div></td><td class=\"c n x19b0 y4452 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19b1 y4452 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19b2 y4452 wad h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(3.881)<span class=\"_ _567\"> </span></div></td><td class=\"c n x19b3 y4452 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19e9 y4452 w195 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(48)<span class=\"_ _567\"> </span></div></td><td class=\"c n x19ea y4452 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19eb y4452 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19ec y4452 w179 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19ed y4452 wce h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(48)<span class=\"_ _567\"> </span></div></td><td class=\"c n x19ee y4452 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19ef y4452 w179 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19f0 y4452 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19f1 y4452 w179 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19f2 y4453 w433 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(3.929)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c x304 y4455 w60b h227\"><div class=\"t m0 x2a1 h28 y4454 ff9 fs16 fc0 sc0 ls0 ws0\">direttamente a conto econo-<span class=\"_ _567\"> </span></div><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">mico<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y4456 w604 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">Altre variazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x19f3 y4456 w178 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19f4 y4456 w435 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(540)<span class=\"_ _567\"> </span></div></td><td class=\"c n x19f5 y4456 w178 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19f6 y4456 w178 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19f7 y4456 w435 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(546)<span class=\"_ _567\"> </span></div></td><td class=\"c n x19f8 y4456 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19f9 y4456 w195 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">489<span class=\"_ _567\"> </span></div></td><td class=\"c n x19fa y4456 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19fb y4456 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19fc y4456 wad h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(2.217)<span class=\"_ _567\"> </span></div></td><td class=\"c n x19fd y4456 wea h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(57)<span class=\"_ _567\"> </span></div></td><td class=\"c n x19fe y4456 w171 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(140)<span class=\"_ _567\"> </span></div></td><td class=\"c n x19ff y4456 w169 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(1)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a00 y4456 wce h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(40)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a01 y4456 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a02 y4457 w18e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(14.543)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y43e8 w464 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche complessive finali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a03 y43e8 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a04 y43e8 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">173.913<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a05 y43e8 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a06 y43e8 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">546<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a07 y43e8 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">172.222<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a08 y43e8 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a09 y43e8 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.530<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a0a y43e8 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a0b y43e8 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a0c y43e8 w433 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(3.126)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a0d y43e8 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">596<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a0e y43e8 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.827<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a0f y43e8 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">454<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a10 y43e8 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">638<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a11 y43e8 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a12 y43e8 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">306.007<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y4458 ff9 fs16 fc0 sc0 ls0 ws0\">Recuperi da incasso su </td><td class=\"c n x19a4 y4459 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19a5 y4459 wd3 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">1.197<span class=\"_ _567\"> </span></div></td><td class=\"c n x19a6 y4459 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19a7 y4459 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19a8 y4459 w25c h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">1.197<span class=\"_ _567\"> </span></div></td><td class=\"c n x19a9 y4459 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a13 y4459 w103 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">4<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a14 y4459 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a15 y4459 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a16 y4459 w179 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a17 y4459 w103 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">4<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a18 y4459 w179 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a19 y4459 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a1a y4459 w179 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a1b y4459 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a1c y445a w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.201<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h2c y445b ff10 fs16 fc0 sc0 ls0 ws0\">attivit\u00e0 finanziarie </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y445c ff9 fs16 fc0 sc0 ls0 ws0\">oggetto di write-off<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y445d ff9 fs16 fc0 sc0 ls0 ws0\">Write-of<span class=\"_ _2\"></span>f rilevati </td><td class=\"c n x1a1d y445e w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a1e y445e w199 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(874)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a1f y445e w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a20 y445e w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a21 y445e wce h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">874<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a22 y445e w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a23 y445e w178 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a24 y445e w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a25 y445e w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a26 y445e w179 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a27 y445e w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a28 y445e w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a29 y445e w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a2a y445e w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a2b y445e w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a2c y445f w19a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(874)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y4460 ff9 fs16 fc0 sc0 ls0 ws0\">direttamente a conto </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y4461 ff9 fs16 fc0 sc0 ls0 ws0\">economico<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></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>A.1.3 <span class=\"_ _1d\"></span>Consolidato <span class=\"_ _24\"> </span>prudenziale <span class=\"_ _24\"> </span>- <span class=\"_ _1d\"></span>Attivit\u00e0 <span class=\"_ _24\"> </span>finanziarie, <span class=\"_ _24\"> </span>impegni <span class=\"_ _1d\"></span>a <span class=\"_ _24\"> </span>erogare <span class=\"_ _8\"></span>fondi <span class=\"_ _24\"> </span>e <span class=\"_ _24\"> </span>garanzie<span class=\"_ _567\"> </span>finanziarie rilasciate: trasferimenti tra i diversi stadi di rischio di credito (valori lor<span class=\"_ _2\"></span>di e<span class=\"_ _567\"> </span>nominali)<span class=\"_ _567\"> </span>A.1.3a <span class=\"_ _24\"> </span>Consolidato <span class=\"_ _1\"> </span>prudenziale <span class=\"_ _1\"> </span>- <span class=\"_ _1\"> </span>Nuovi <span class=\"_ _24\"> </span>finanziament<span class=\"_ _b\"></span>i <span class=\"_ _24\"> </span>concessi <span class=\"_ _1\"> </span>mediante <span class=\"_ _1\"> </span>meccanismi <span class=\"_ _1\"> </span>di<span class=\"_ _567\"> </span>garanzia <span class=\"_ _2\"></span>pubblica rilasciata <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>fronte <span class=\"_ _2\"></span>del contesto <span class=\"_ _a\"></span>COVID-19: trasferimenti <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>i diversi <span class=\"_ _2\"></span>stadi<span class=\"_ _567\"> </span>di rischio di credito (valori lor<span class=\"_ _2\"></span>di)<span class=\"_ _567\"> </span><table class=\"s w60c h228\" id=\"_6c2e1271-6666-4ddc-87eb-1fa3b27271fa\"><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x15e3 h27 y4462 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizione lorda/valor<span class=\"_ _2\"></span>e nominale<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x13a6 h27 y4463 ff6 fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">T<span class=\"_ _a\"></span>rasferimenti tra </td><td></td><td class=\"t m0 x1a2d h27 y4463 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _a\"></span>rasferimenti tra </td><td></td><td class=\"t m0 x1a2e h27 y4463 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _a\"></span>rasferimenti tra </td></tr><tr><td class=\"t m0 x547 h27 y4464 ff6 fs16 fc0 sc0 ls0 ws0\">Portafogli/stadi di rischio<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x1a2f h27 y4465 ff6 fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">primo stadio e secondo stadio<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x1a30 h27 y4465 ff6 fs16 fc0 sc0 ls0 ws0\">secondo stadio e terzo<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x1a31 h27 y4465 ff6 fs16 fc0 sc0 ls0 ws0\">primo stadio e terzo stadio<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x1a32 h27 y4466 ff6 fs16 fc0 sc0 ls0 ws0\">Da primo </td><td class=\"t m0 x1a33 h27 y4466 ff6 fs16 fc0 sc0 ls0 ws0\">Da secondo stadio </td><td class=\"t m0 x180d h27 y4466 ff6 fs16 fc0 sc0 ls0 ws0\">Da secondo stadio </td><td class=\"t m0 xa11 h27 y4466 ff6 fs16 fc0 sc0 ls0 ws0\">Da terzo stadio </td><td class=\"t m0 x1a34 h27 y4466 ff6 fs16 fc0 sc0 ls0 ws0\">Da primo stadio </td><td class=\"t m0 x1a35 h27 y4466 ff6 fs16 fc0 sc0 ls0 ws0\">Da terzo stadio </td></tr><tr><td></td><td></td><td class=\"t m0 x12d4 h27 y4467 ff6 fs16 fc0 sc0 ls0 ws0\">a secondo stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x753 h27 y4467 ff6 fs16 fc0 sc0 ls0 ws0\">a primo stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x1a36 h27 y4467 ff6 fs16 fc0 sc0 ls0 ws0\">a terzo stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x1a37 h27 y4467 ff6 fs16 fc0 sc0 ls0 ws0\">a secondo stadio </td><td class=\"t m0 x1a38 h27 y4467 ff6 fs16 fc0 sc0 ls0 ws0\">a terzo stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x1a39 h27 y4467 ff6 fs16 fc0 sc0 ls0 ws0\">a primo stadio </td></tr><tr><td class=\"c n x304 y4061 w273 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finanziarie valutate al costo ammortizzato<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1a3a y4061 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">627.671<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a3b y4061 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">302.607<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a3c y4061 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">134.996<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a3d y4061 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9.134<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a3e y4061 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">73.269<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a3f y4061 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.895<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h2c y4468 ff10 fs16 fc0 sc0 ls0 ws0\">2. Attivit\u00e0 finanziarie valutate al fair value con impatto sulla redditivit\u00e0 </td><td></td><td class=\"c n x1a40 y4326 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a41 y4326 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a42 y4326 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a43 y4326 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a44 y4326 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a45 y4326 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y4469 ff9 fs16 fc0 sc0 ls0 ws0\">complessiva </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y41a1 w5b8 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">3. Attivit\u00e0 finanziarie in corso di dismissione<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1a46 y41a1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a47 y41a1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a48 y41a1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a49 y41a1 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a4a y41a1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a4b y41a1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y427a w60d h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">4. Impegni a erogar<span class=\"_ _2\"></span>e fondi e garanzie finanziarie rilasciate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1a4c y427a w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">100.034<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a4d y427a wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">77.957<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a4e y427a wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.996<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a4f y427a w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">56<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a50 y427a wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">21.734<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a51 y427a w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">44<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42c5 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1832 y42c5 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a52 y42c5 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">727.705<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a53 y42c5 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">380.564<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a54 y42c5 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">138.992<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a55 y42c5 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">9.190<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a56 y42c5 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">95.003<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a57 y42c5 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.939<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1832 y3de2 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a52 y3de2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">790.700<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a58 y3de2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">742.441<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a59 y3de2 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">58.232<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a5a y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">12.777<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a5b y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">70.892<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a5c y3de2 w60e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.089<span class=\"_ _567\"> </span></div></td></tr></table><table class=\"s w60f h229\" id=\"_bf5ed3dd-31a9-4d84-b922-df4c8149f883\"><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x1a5d h27 y446a ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alori lordi<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x13a6 h27 y446b ff6 fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">T<span class=\"_ _a\"></span>rasferimenti tra </td><td></td><td class=\"t m0 x1844 h27 y446b ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _a\"></span>rasferimenti tra </td><td></td><td class=\"t m0 x1a2e h27 y446b ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _a\"></span>rasferimenti tra </td></tr><tr><td class=\"t m0 x547 h27 y446c ff6 fs16 fc0 sc0 ls0 ws0\">Portafogli/stadi di rischio<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x1a2f h27 y446d ff6 fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">primo stadio e secondo stadio<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x1a5e h27 y446d ff6 fs16 fc0 sc0 ls0 ws0\">secondo stadio e terzo stadio<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x1a31 h27 y446d ff6 fs16 fc0 sc0 ls0 ws0\">primo stadio e terzo stadio<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x1a5f h27 y446e ff6 fs16 fc0 sc0 ls0 ws0\">Da primo stadio </td><td class=\"t m0 x18a6 h27 y446e ff6 fs16 fc0 sc0 ls0 ws0\">Da secondo stadio </td><td class=\"t m0 x180d h27 y446e ff6 fs16 fc0 sc0 ls0 ws0\">Da secondo stadio </td><td class=\"t m0 x1a60 h27 y446e ff6 fs16 fc0 sc0 ls0 ws0\">Da terzo stadio </td><td class=\"t m0 x1a34 h27 y446e ff6 fs16 fc0 sc0 ls0 ws0\">Da primo stadio </td><td class=\"t m0 x1a35 h27 y446e ff6 fs16 fc0 sc0 ls0 ws0\">Da terzo stadio </td></tr><tr><td></td><td></td><td class=\"t m0 x18ea h27 y446f ff6 fs16 fc0 sc0 ls0 ws0\">a secondo stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x753 h27 y446f ff6 fs16 fc0 sc0 ls0 ws0\">a primo stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x1a36 h27 y446f ff6 fs16 fc0 sc0 ls0 ws0\">a terzo stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x1a61 h27 y446f ff6 fs16 fc0 sc0 ls0 ws0\">a secondo stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x1a38 h27 y446f ff6 fs16 fc0 sc0 ls0 ws0\">a terzo stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x1a39 h27 y446f ff6 fs16 fc0 sc0 ls0 ws0\">a primo stadio<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 x547 h28 y4470 ff9 fs16 fc0 sc0 ls0 ws0\">A. Finanziamenti valutati al costo ammortizzato<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y4207 w610 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Nuovi finanziamenti concessi mediante meccanismi di garanzia pubblica<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1a62 y4207 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.919<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a63 y4207 w195 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">632<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a64 y4207 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.416<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a65 y4207 w245 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">780<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a66 y4207 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a67 y4207 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1832 y3de2 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a68 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.919<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a69 y3de2 w190 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">632<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a6a y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.416<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a6b y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">780<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a6c y3de2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a6d y3de2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table>Le <span class=\"_ _38\"> </span>\u201cesposizioni <span class=\"_ _38\"> </span>fuori <span class=\"_ _38\"> </span>bilancio\u201d <span class=\"_ _38\"> </span>includono <span class=\"_ _38\"> </span>tutte <span class=\"_ _38\"> </span>le <span class=\"_ _38\"> </span>operazioni <span class=\"_ _38\"> </span>finanziarie  diverse <span class=\"_ _9\"> </span>da <span class=\"_ _38\"> </span>quelle per cassa (garanzie rilasciate, impegni, derivati, ecc.) che comportano l\u2019assunzione di rischio creditizio, qualunque sia la finalit\u00e0 delle operazioni (negoziazione, copertura, ecc.)<span class=\"_ _567\"> </span>A.1.4 <span class=\"_ _9\"> </span>Consolidato <span class=\"_ _9\"> </span>prudenziale <span class=\"_ _38\"> </span>- <span class=\"_ _9\"> </span>Esposizioni <span class=\"_ _9\"> </span>creditizie <span class=\"_ _9\"> </span>per <span class=\"_ _38\"> </span>cassa <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>fuori <span class=\"_ _38\"> </span>bilancio <span class=\"_ _9\"> </span>verso<span class=\"_ _567\"> </span>banche: valori lordi e netti<span class=\"_ _567\"> </span><table class=\"s w2f4 h22a\" id=\"_1393a4d6-a5c1-4e2e-8d8d-c2c702f52406\"><tr><td></td><td></td><td></td><td></td><td class=\"c n x1a6e y4471 w285 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizione lorda<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x1a6f y4471 w2be h1b2\"><div class=\"t m0 x2a1 h27 y3db0 ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche di valor<span class=\"_ _2\"></span>e complessive<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"t m0 x18f5 h27 y4472 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizione </td><td class=\"t m0 xbfc h27 y4472 ff6 fs16 fc0 sc0 ls0 ws0\">Write-of<span class=\"_ _2\"></span>f </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x1a70 h27 y4473 ff6 fs16 fc0 sc0 ls0 ws0\">e accantonamenti complessivi<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x1992 h27 y4473 ff6 fs16 fc0 sc0 ls0 ws0\">netta<span class=\"_ _567\"> </span></td><td class=\"t m0 xbd1 h27 y4473 ff6 fs16 fc0 sc0 ls0 ws0\">parziali </td></tr><tr><td class=\"c n xe2a y4474 w611 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipologie esposizioni/valori<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1a71 y4474 w612 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Primo</div></td><td class=\"t m0 x1a72 h27 y4475 ff6 fs16 fc0 sc0 ls0 ws0\">Secondo </td><td class=\"c n x1a73 y4474 w2ef h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a74 y4474 w613 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Impaired</div></td><td></td><td class=\"t m0 x1a75 h27 y4476 ff6 fs16 fc0 sc0 ls0 ws0\"> <span class=\"_ _1cd\"> </span>Primo </td><td class=\"t m0 x1a37 h27 y4476 ff6 fs16 fc0 sc0 ls0 ws0\">Secondo </td><td class=\"c n x1a76 y4474 w2ef h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a77 y4474 w301 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Impaired<span class=\"_ _567\"> </span></div></td><td></td><td class=\"t m0 x748 h27 y4477 ff6 fs16 fc0 sc0 ls0 ws0\">complessivi<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x1a78 h27 y4478 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x1985 h27 y4478 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x18de h27 y4478 ff6 fs16 fc0 sc0 ls0 ws0\">acquiste o </td><td></td><td class=\"t m0 x18ff h27 y4479 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x3a4 h27 y4479 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x1a79 h27 y4479 ff6 fs16 fc0 sc0 ls0 ws0\">acquiste o </td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x198e h27 y447a ff6 fs16 fc0 sc0 ls0 ws0\">originate<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td class=\"t m0 x17d9 h27 y447b ff6 fs16 fc0 sc0 ls0 ws0\">originate<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h27 y447c ff6 fs16 fc0 sc0 ls0 ws0\">A. Esposizioni creditizie per cassa<span class=\"_ _2a7\"> </span> <span class=\"_ _109\"> </span> <span class=\"_ _31d\"> </span> <span class=\"_ _109\"> </span> <span class=\"_ _31d\"> </span> <span class=\"_ _109\"> </span> <span class=\"_ _31d\"> </span> <span class=\"_ _109\"> </span> <span class=\"_ _31d\"> </span> <span class=\"_ _109\"> </span> <span class=\"_ _31d\"> </span> <span class=\"_ _109\"> </span> </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y42b3 w614 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A.1 A vista<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a7a y42b3 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">604.884<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a7b y42b3 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">604.884<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a7c y42b3 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a7d y42b3 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a7e y42b3 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a7f y42b3 w46b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">7<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a80 y42b3 w194 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">7<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a81 y42b3 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a82 y42b3 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a83 y42b3 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a84 y42b3 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">604.877<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a85 y42b3 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1a86 y3fa5 w615 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A) Deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a87 y3fa5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a88 y3fa5 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a89 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b2 y3fa5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a8a y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a8b y3fa5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a8c y3fa5 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a8d y3fa5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a8e y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a8f y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a90 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x724 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1a86 y3fa6 w616 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B) Non deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a91 y3fa6 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">604.884<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a92 y3fa6 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">604.884<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a89 y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a93 y3fa6 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a94 y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a95 y3fa6 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a96 y3fa6 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a97 y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a98 y3fa6 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a99 y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a9a y3fa6 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">604.877<span class=\"_ _567\"> </span></div></td><td class=\"c n x89b y3fa6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y447d w617 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A.2 Altre<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a9b y447d w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.024.315<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a9c y447d w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.022.250<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a9d y447d w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a9e y447d w194 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a9f y447d w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aa0 y447d w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">673<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aa1 y447d w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">672<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aa2 y447d w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aa3 y447d w46b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x15c5 y447d w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aa4 y447d w406 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.023.642<span class=\"_ _567\"> </span></div></td><td class=\"c n xca6 y447d w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1a86 y3fa8 w618 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A) Soffer<span class=\"_ _2\"></span>enze<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aa5 y3fa8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aa6 y3fa8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aa7 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aa8 y3fa8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aa9 y3fa8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x930 y3fa8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aaa y3fa8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aab y3fa8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aac y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aad y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aae y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aaf y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1ab0 y447e w619 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: esposizioni oggetto di concessioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab1 y447e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab2 y447e w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab3 y447e w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f8 y447e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab4 y447e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab5 y447e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab6 y447e w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab7 y447e w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab8 y447e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe77 y447e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab9 y447e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aba y447e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1a86 y3fab w61a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B) inademp. Probabili<span class=\"_ _567\"> </span></div></td><td class=\"c n x1abb y3fab w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1abc y3fab w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1abd y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1abe y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1abf y3fab w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ac0 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ac1 y3fab w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ac2 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ac3 y3fab w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ac4 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ac5 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ac6 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1ab0 y3fac w619 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: esposizioni oggetto di concessioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab1 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab2 y3fac w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab3 y3fac w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f8 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab4 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab5 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab6 y3fac w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab7 y3fac w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab8 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe77 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab9 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aba y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1a86 y3f5c w61b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C) Esposizioni scadute deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ac7 y3f5c w1d4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ac8 y3f5c w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ac9 y3f5c w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aca y3f5c w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n x1acb y3f5c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1acc y3f5c w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1acd y3f5c w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ace y3f5c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1acf y3f5c w222 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ad0 y3f5c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ad1 y3f5c w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ad2 y3f5c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1ab0 y4292 w619 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: esposizioni oggetto di concessioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab1 y4292 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab2 y4292 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab3 y4292 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f8 y4292 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab4 y4292 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab5 y4292 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab6 y4292 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab7 y4292 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab8 y4292 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe77 y4292 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab9 y4292 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aba y4292 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1a86 y4293 w61c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">D) Esposizioni scadute non deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ad3 y4293 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ad4 y4293 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ad5 y4293 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ad6 y4293 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ad7 y4293 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ad8 y4293 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ad9 y4293 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ada y4293 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1adb y4293 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1adc y4293 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1add y4293 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ade y4293 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1ab0 y422b w619 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: esposizioni oggetto di concessioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab1 y422b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1adf y422b w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ae0 y422b w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ae1 y422b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ae2 y422b w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ae3 y422b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ae4 y422b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ae5 y422b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ae6 y422b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ae7 y422b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ae8 y422b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7aa y422b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1a86 y3fb1 w61d h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">E) Altre esposizioni non deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ae9 y3fb1 w17e h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.024.312<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aea y3fb1 w17e h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.022.250<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aeb y3fb1 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aec y3fb1 w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aed y3fb1 w178 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aee y3fb1 wce h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">672<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aef y3fb1 wce h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">672<span class=\"_ _567\"> </span></div></td><td class=\"c n x1af0 y3fb1 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1af1 y3fb1 w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1af2 y3fb1 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1af3 y3fb1 wb3 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.023.640<span class=\"_ _567\"> </span></div></td><td class=\"c n x1af4 y3fb1 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1ab0 y3fb2 w619 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: esposizioni oggetto di concessioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab1 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1adf y3fb2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ae0 y3fb2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ae1 y3fb2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ae2 y3fb2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ae3 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ae4 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ae5 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ae6 y3fb2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ae7 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ae8 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7aa y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fc7 w28a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1af5 y3fc7 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.629.199<span class=\"_ _567\"> </span></div></td><td class=\"c n x1af6 y3fc7 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.627.134<span class=\"_ _567\"> </span></div></td><td class=\"c n x1af7 y3fc7 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1af8 y3fc7 w2de h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n x1af9 y3fc7 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1afa y3fc7 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">680<span class=\"_ _567\"> </span></div></td><td class=\"c n x1afb y3fc7 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">679<span class=\"_ _567\"> </span></div></td><td class=\"c n x1afc y3fc7 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1afd y3fc7 w194 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1afe y3fc7 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aff y3fc7 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.628.519<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b00 y3fc7 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y447f ff6 fs16 fc0 sc0 ls0 ws0\">B. Esposizioni creditizie fuori bilancio<span class=\"_ _35d\"> </span> <span class=\"_ _109\"> </span> <span class=\"_ _31d\"> </span> <span class=\"_ _109\"> </span> <span class=\"_ _31d\"> </span> <span class=\"_ _109\"> </span> <span class=\"_ _31d\"> </span> <span class=\"_ _109\"> </span> <span class=\"_ _31d\"> </span> <span class=\"_ _109\"> </span> <span class=\"_ _109\"> </span> <span class=\"_ _31d\"> </span> </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1a86 y3fb5 w615 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">A) Deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a87 y3fb5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a88 y3fb5 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a89 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b2 y3fb5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a8a y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a8b y3fb5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a8c y3fb5 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a8d y3fb5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a8e y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a8f y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a90 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x724 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1a86 y3fb6 w616 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">B) Non deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a91 y3fb6 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">268.972<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b01 y3fb6 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">11.649<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b02 y3fb6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b03 y3fb6 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b04 y3fb6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b05 y3fb6 w222 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b06 y3fb6 w222 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab7 y3fb6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b07 y3fb6 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b08 y3fb6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b09 y3fb6 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">268.971<span class=\"_ _567\"> </span></div></td><td class=\"c n x15d5 y3fb6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fb7 w292 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b0a y3fb7 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">268.972<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b0b y3fb7 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">11.649<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b0c y3fb7 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b0d y3fb7 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b0e y3fb7 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b0f y3fb7 w194 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b10 y3fb7 w194 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b11 y3fb7 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b12 y3fb7 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b13 y3fb7 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b14 y3fb7 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">268.971<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a1 y3fb7 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w293 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b15 y3de2 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.898.171<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b16 y3de2 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.638.783<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b17 y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b18 y3de2 w2de h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b19 y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b1a y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">681<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b1b y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">680<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b1c y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b1d y3de2 w46b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b1e y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b1f y3de2 w406 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.897.490<span class=\"_ _567\"> </span></div></td><td class=\"c n x11af y3de2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table>Le <span class=\"_ _1d\"></span>\u201cesposizioni <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>cassa\u201d <span class=\"_ _24\"></span>comprendono <span class=\"_ _8\"></span>tutte <span class=\"_ _1d\"></span>le <span class=\"_ _24\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>finanziarie <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>cassa <span class=\"_ _1d\"></span>vantate <span class=\"_ _24\"></span>verso banche, qualunque sia il portafoglio <span class=\"_ _2\"></span>di allocazione contabile (valutate al fair value con <span class=\"_ _2\"></span>impatto a conto economico, valutate al fair value con impatto sulla redditivit\u00e0 complessiva, valutate al costo ammortizzato).<span class=\"_ _567\"> </span>A.1.5 Consolidato prudenziale \u2013 Esposizioni creditizie per cassa e fuori bilancio verso<span class=\"_ _567\"> </span>clientela: valori lordi e netti<span class=\"_ _567\"> </span>Le <span class=\"_ _1d\"></span>\u201cesposizioni <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>cassa\u201d <span class=\"_ _24\"></span>comprendono <span class=\"_ _8\"></span>tutte <span class=\"_ _1d\"></span>le <span class=\"_ _24\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>finanziarie <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>cassa <span class=\"_ _1d\"></span>vantate <span class=\"_ _24\"></span>verso<span class=\"_ _567\"> </span>clientela, <span class=\"_ _2\"></span>qualunque <span class=\"_ _2\"></span>sia <span class=\"_ _2\"></span>il portafoglio <span class=\"_ _a\"></span>di allocazione <span class=\"_ _a\"></span>contabile (valutate <span class=\"_ _a\"></span>al fair <span class=\"_ _a\"></span>value <span class=\"_ _2\"></span>con impatto<span class=\"_ _567\"> </span>a conto economico, valutate al fair value con impatto sulla redditivit\u00e0 complessiva, valutate al<span class=\"_ _567\"> </span>costo <span class=\"_ _8\"></span>ammortizzato). <span class=\"_ _1d\"></span>Le <span class=\"_ _1d\"></span>\u201cesposizioni <span class=\"_ _1d\"></span>fuori <span class=\"_ _1d\"></span>bilancio\u201d <span class=\"_ _1d\"></span>includono <span class=\"_ _1d\"></span>tutte <span class=\"_ _1d\"></span>le <span class=\"_ _1d\"></span>operazioni <span class=\"_ _1d\"></span>finanziarie<span class=\"_ _567\"> </span>diverse  da  quelle  per <span class=\"_ _38\"> </span>cassa  (garanzie  rilasciate,  impegni,  derivati, <span class=\"_ _38\"> </span>ecc.)  che  comportano<span class=\"_ _567\"> </span>l\u2019assunzione <span class=\"_ _1d\"></span>di <span class=\"_ _24\"> </span>un <span class=\"_ _24\"></span>rischio <span class=\"_ _1d\"></span>creditizio, <span class=\"_ _1d\"></span>qualunque <span class=\"_ _24\"> </span>sia <span class=\"_ _24\"></span>la <span class=\"_ _1d\"></span>finalit\u00e0 <span class=\"_ _24\"> </span>delle <span class=\"_ _24\"></span>operazioni <span class=\"_ _1d\"></span>(negoziazione,<span class=\"_ _567\"> </span>copertura, ecc.).<span class=\"_ _567\"> </span><table class=\"s w61e h22b\" id=\"_0ded3312-33b0-416d-9e32-996b45ccc430\"><tr><td></td><td></td><td></td><td></td><td class=\"c n x1b20 y4480 w285 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizione lorda<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x1b21 y4480 w2be h1b2\"><div class=\"t m0 x2a1 h27 y3db0 ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche di valor<span class=\"_ _2\"></span>e complessive<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"t m0 x1b22 h27 y4481 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizione </td><td class=\"t m0 x1b23 h27 y4481 ff6 fs16 fc0 sc0 ls0 ws0\">Write-of<span class=\"_ _2\"></span>f </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x1b24 h27 y4482 ff6 fs16 fc0 sc0 ls0 ws0\">e accantonamenti complessivi<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x1b25 h27 y4482 ff6 fs16 fc0 sc0 ls0 ws0\">netta<span class=\"_ _567\"> </span></td><td class=\"t m0 x18a1 h27 y4482 ff6 fs16 fc0 sc0 ls0 ws0\">parziali </td></tr><tr><td class=\"c n x304 y4483 w611 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipologie esposizioni/valori<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1b26 y4483 w61f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Primo</div></td><td class=\"t m0 x1980 h27 y4484 ff6 fs16 fc0 sc0 ls0 ws0\">Secondo </td><td class=\"c n x10a0 y4483 w2ef h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b27 y4483 w613 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Impaired</div></td><td></td><td class=\"t m0 x1a5e h27 y4485 ff6 fs16 fc0 sc0 ls0 ws0\"> <span class=\"_ _1cd\"> </span>Primo </td><td class=\"t m0 x1b28 h27 y4485 ff6 fs16 fc0 sc0 ls0 ws0\">Secondo </td><td class=\"c n x1b29 y4486 w2ef h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b2a y4486 w301 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Impaired<span class=\"_ _567\"> </span></div></td><td></td><td class=\"t m0 xc4b h27 y4487 ff6 fs16 fc0 sc0 ls0 ws0\">complessivi<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x1b2b h27 y4488 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x18a5 h27 y4488 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x1b2c h27 y4488 ff6 fs16 fc0 sc0 ls0 ws0\">acquiste o </td><td></td><td class=\"t m0 x1a70 h27 y4489 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x1b2d h27 y4489 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x1b2e h27 y4489 ff6 fs16 fc0 sc0 ls0 ws0\">acquiste o </td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x1b2f h27 y448a ff6 fs16 fc0 sc0 ls0 ws0\">originate<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td class=\"t m0 x1b30 h27 y448b ff6 fs16 fc0 sc0 ls0 ws0\">originate<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h27 y448c ff6 fs16 fc0 sc0 ls0 ws0\">A. Esposizioni creditizie per cassa<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1a86 y448d w1a9 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Soffer<span class=\"_ _2\"></span>enze<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b31 y448d wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">126.687<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b32 y448d w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b33 y448d w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b34 y448d w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">124.905<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b35 y448d w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.782<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b36 y448d wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">98.932<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b37 y448d w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b38 y448d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b39 y448d wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">97.892<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b3a y448d wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.040<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b3b y448d wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">27.755<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b3c y448d wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">728<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1b3d y42ec w620 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">- di cui: esposizioni oggetto di concessioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b3e y42ec wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12.186<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b3f y42ec w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b40 y42ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b41 y42ec wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">11.882<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b42 y42ec wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">304<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b43 y42ec wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.129<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b44 y42ec w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b45 y42ec w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b46 y42ec wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.938<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b47 y42ec wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">191<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b48 y42ec wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.057<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b49 y42ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1a86 y448e w621 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Inadempienze probabili<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b4a y448e wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">207.097<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b4b y448e w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b4c y448e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b4d y448e w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">203.533<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b4e y448e w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.564<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b4f y448e wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">74.095<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b50 y448e w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b51 y448e w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b52 y448e wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">72.835<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b53 y448e wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.260<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b54 y448e wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">133.032<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b55 y448e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1b3d y42ee w620 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">- di cui: esposizioni oggetto di concessioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b3e y42ee wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">62.034<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b3f y42ee w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b40 y42ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b41 y42ee wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">59.712<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b56 y42ee w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.322<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b57 y42ee wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">22.418<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b58 y42ee w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b59 y42ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b5a y42ee wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">21.517<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b5b y42ee wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">901<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b5c y42ee wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">39.616<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b5d y42ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1a86 y3f0d w622 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) Esposizioni scadute deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b3e y3f0d wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">21.379<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b3f y3f0d w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b40 y3f0d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b41 y3f0d wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">21.355<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b5e y3f0d w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">24<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b5f y3f0d wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.336<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b60 y3f0d w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b61 y3f0d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b62 y3f0d wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.334<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b63 y3f0d w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b64 y3f0d wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">18.043<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b65 y3f0d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1b3d y448f w620 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">- di cui: esposizioni oggetto di concessioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b66 y448f w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.575<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b67 y448f w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b68 y448f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b69 y448f w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.575<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b6a y448f w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b6b y448f wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">457<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b6c y448f w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b6d y448f w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b6e y448f wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">457<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b6f y448f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b70 y448f wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.118<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b71 y448f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1a86 y4292 w623 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">d) Esposizioni scadute non deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b72 y4292 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">65.446<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b73 y4292 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">25.484<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b74 y4292 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">39.958<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b75 y4292 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b76 y4292 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b77 y4292 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.692<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b78 y4292 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">95<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b79 y4292 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.597<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b7a y4292 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b7b y4292 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b7c y4292 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">63.754<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b7d y4292 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1b3d y42fc w620 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">- di cui: esposizioni oggetto di concessioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b7e y42fc w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">777<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b7f y42fc w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b80 y42fc wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">777<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b81 y42fc w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b82 y42fc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b83 y42fc w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">85<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b84 y42fc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b85 y42fc w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">85<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b86 y42fc w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b87 y42fc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b88 y42fc wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">692<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b89 y42fc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1a86 y42bd w624 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">e) Altre esposizioni non deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b8a y42bd wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">16.682.601<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b8b y42bd wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">14.974.192<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b8c y42bd we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.617.193<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b8d y42bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b8e y42bd wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.953<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b8f y42bd wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">125.467<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b90 y42bd wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">19.974<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b91 y42bd wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">102.814<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b92 y42bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b93 y42bd wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">220<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b94 y42bd wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">16.577.134<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b95 y42bd w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1b3d y4061 w620 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">- di cui: esposizioni oggetto di concessioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b3e y4061 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">44.452<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b96 y4061 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">23<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b97 y4061 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">43.643<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b98 y4061 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b99 y4061 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">786<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b9a y4061 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.406<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b9b y4061 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b9c y4061 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.296<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b9d y4061 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b9e y4061 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">110<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b9f y4061 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">39.046<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ba0 y4061 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42be w28a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ba1 y42be wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">17.103.210<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ba2 y42be wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">14.999.676<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ba3 y42be w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.657.151<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ba4 y42be w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">349.793<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ba5 y42be w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">9.327<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ba6 y42be w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">303.522<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ba7 y42be w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">20.069<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ba8 y42be w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">104.411<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ba9 y42be w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">174.061<span class=\"_ _567\"> </span></div></td><td class=\"c n x1baa y42be w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.522<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bab y42be wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">16.799.688<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bac y42be w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">728<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y4490 ff6 fs16 fc0 sc0 ls0 ws0\">B. Esposizioni creditizie fuori bilancio<span class=\"_ _db\"> </span> <span class=\"_ _109\"> </span> <span class=\"_ _109\"> </span> <span class=\"_ _31d\"> </span> <span class=\"_ _109\"> </span> <span class=\"_ _31d\"> </span> <span class=\"_ _109\"> </span> <span class=\"_ _31d\"> </span> <span class=\"_ _109\"> </span> <span class=\"_ _31d\"> </span> <span class=\"_ _109\"> </span> <span class=\"_ _31d\"> </span> </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1a86 y42f3 w625 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) Deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bad y42f3 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">38.501<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bae y42f3 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1baf y42f3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bb0 y42f3 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">38.501<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bb1 y42f3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bb2 y42f3 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.827<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bb3 y42f3 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bb4 y42f3 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bb5 y42f3 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.827<span class=\"_ _567\"> </span></div></td><td class=\"c n x328 y42f3 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bb6 y42f3 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">36.674<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bb7 y42f3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1a86 y42c1 w626 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) Non deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bb8 y42c1 w17e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.660.411<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bb9 y42c1 w17e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">3.401.040<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bba y42c1 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">115.826<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bbb y42c1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bbc y42c1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bbd y42c1 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.091<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bbe y42c1 wea h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">458<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bbf y42c1 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">633<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bc0 y42c1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bc1 y42c1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bc2 y42c1 we2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">5.659.320<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bc3 y42c1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4256 w292 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bc4 y4256 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">5.698.912<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bc5 y4256 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">3.401.040<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bc6 y4256 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">115.826<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bc7 y4256 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">38.501<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bc8 y4256 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bc9 y4256 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.918<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bca y4256 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">458<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bcb y4256 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">633<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bcc y4256 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.827<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bcd y4256 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bce y4256 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">5.695.994<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bcf y4256 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w293 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bd0 y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">22.802.122<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bd1 y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">18.400.716<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bd2 y3de2 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.772.977<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bd3 y3de2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">388.294<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bd4 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">9.327<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bd5 y3de2 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">306.440<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bd6 y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">20.527<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bd7 y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">105.044<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bd8 y3de2 w627 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">175.888<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bd9 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.522<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bda y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">22.495.682<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bdb y3de2 w192 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">728<span class=\"_ _567\"> </span></div></td></tr></table>A.1.5a Esposizioni creditizie per cassa verso clientela: nuovi finanziamenti concessi mediante<span class=\"_ _567\"> </span>meccanismi <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>garanzia <span class=\"_ _b\"></span>pubblica <span class=\"_ _8\"></span>rilasciata <span class=\"_ _b\"></span>a <span class=\"_ _8\"></span>fronte <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>contesto <span class=\"_ _b\"></span>COVID-19 <span class=\"_ _8\"></span>- <span class=\"_ _b\"></span>valori <span class=\"_ _8\"></span>lor<span class=\"_ _2\"></span>di <span class=\"_ _8\"></span>e<span class=\"_ _567\"> </span>netti<span class=\"_ _567\"> </span><table class=\"s w628 h22c\" id=\"_963b377a-1125-4700-bde9-5a75875f34d0\"><tr><td></td><td></td><td></td><td class=\"c n x1bdc y4491 w285 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizione lorda<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x1bdd y4491 w2f6 h1b2\"><div class=\"t m0 x2a1 h27 y3db0 ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche di valore complessive<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"t m0 x1bde h27 y4492 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizione </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x1bdf h27 y4493 ff6 fs16 fc0 sc0 ls0 ws0\">e accantonamenti complessivi<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x1be0 h27 y4493 ff6 fs16 fc0 sc0 ls0 ws0\">netta</td></tr><tr><td></td><td></td><td class=\"t m0 x1be1 h27 y4494 ff6 fs16 fc0 sc0 ls0 ws0\"> <span class=\"_ _2b6\"> </span>Primo </td><td class=\"t m0 x1be2 h27 y4494 ff6 fs16 fc0 sc0 ls0 ws0\">Secondo </td><td class=\"t m0 x1be3 h27 y4494 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo </td><td class=\"t m0 x1be4 h27 y4494 ff6 fs16 fc0 sc0 ls0 ws0\">Impaired </td><td></td><td class=\"t m0 x1be5 h27 y4495 ff6 fs16 fc0 sc0 ls0 ws0\"> <span class=\"_ _2b6\"> </span>Primo </td><td class=\"t m0 x1be6 h27 y4495 ff6 fs16 fc0 sc0 ls0 ws0\">Secondo </td><td class=\"t m0 x1be7 h27 y4495 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo </td><td class=\"t m0 x1be8 h27 y4495 ff6 fs16 fc0 sc0 ls0 ws0\">Impaired </td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x1be9 h27 y4496 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x1bea h27 y4496 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x1beb h27 y4496 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x1bec h27 y4496 ff6 fs16 fc0 sc0 ls0 ws0\">acquisite o </td><td></td><td class=\"t m0 x1bed h27 y4497 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x1bee h27 y4497 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x1bef h27 y4497 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x1bf0 h27 y4497 ff6 fs16 fc0 sc0 ls0 ws0\">acquisite o </td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x1bf1 h27 y4498 ff6 fs16 fc0 sc0 ls0 ws0\">originate<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td class=\"t m0 x1bf2 h27 y4499 ff6 fs16 fc0 sc0 ls0 ws0\">originate<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"t m0 xb73 h27 y449a ff6 fs16 fc0 sc0 ls0 ws0\">A. Finanziamenti in soffer<span class=\"_ _2\"></span>enza<span class=\"_ _ef\"> </span> <span class=\"_ _114\"> </span> <span class=\"_ _114\"> </span> <span class=\"_ _114\"> </span> <span class=\"_ _114\"> </span> <span class=\"_ _114\"> </span> <span class=\"_ _10e\"> </span> <span class=\"_ _114\"> </span> <span class=\"_ _114\"> </span> <span class=\"_ _114\"> </span> <span class=\"_ _114\"> </span> </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 xb73 h2c y449b ff10 fs16 fc0 sc0 ls0 ws0\">Nuovi finanziamenti concessi mediante </td><td class=\"c n x1bf3 y449c wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">17.670<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bf4 y449c w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bf5 y449c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bf6 y449c w177 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">17.617<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bf7 y449c w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">53<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bf8 y449c w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.906<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bf9 y449c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bfa y449c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bfb y449c w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.864<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bfc y449c w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">42<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bfd y449c wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9.764<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h28 y449d ff9 fs16 fc0 sc0 ls0 ws0\">meccanismi di garanzia pubblica<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 xb73 h27 y449e ff6 fs16 fc0 sc0 ls0 ws0\">B. Finanziamenti in inadempienze probabili<span class=\"_ _8b\"> </span> <span class=\"_ _10e\"> </span> <span class=\"_ _114\"> </span> <span class=\"_ _114\"> </span> <span class=\"_ _114\"> </span> <span class=\"_ _114\"> </span> <span class=\"_ _114\"> </span> <span class=\"_ _10e\"> </span> <span class=\"_ _114\"> </span> <span class=\"_ _114\"> </span> </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 xb73 h2c y449f ff10 fs16 fc0 sc0 ls0 ws0\">Nuovi finanziamenti concessi mediante </td><td class=\"c n x1bfe y448f w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">31.643<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bff y448f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c00 y448f w444 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c01 y448f w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">31.637<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c02 y448f w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c03 y448f w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.033<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c04 y448f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c05 y448f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c06 y448f w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.030<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c07 y448f w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c08 y448f wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">24.610<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h28 y44a0 ff9 fs16 fc0 sc0 ls0 ws0\">meccanismi di garanzia pubblica<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 xb73 h27 y44a1 ff6 fs16 fc0 sc0 ls0 ws0\">C. Finanziamenti scaduti deteriorati<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 xb73 h2c y44a2 ff10 fs16 fc0 sc0 ls0 ws0\">Nuovi finanziamenti concessi mediante </td><td class=\"c n x1c09 y422b w182 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">658<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c0a y422b w444 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c0b y422b w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c0c y422b wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">635<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c0d y422b w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">23<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1c0e y422b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c0f y422b w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c10 y422b wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">110<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c11 y422b w222 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">4<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c12 y422b wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">544<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h28 y44a3 ff9 fs16 fc0 sc0 ls0 ws0\">meccanismi di garanzia pubblica<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x1c13 h28 y44a3 ff9 fs16 fc0 sc0 ls0 ws0\">1.144<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 xb73 h27 y44a4 ff6 fs16 fc0 sc0 ls0 ws0\">D. Finanziamenti non deteriorati<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 xb73 h2c y44a5 ff10 fs16 fc0 sc0 ls0 ws0\">Nuovi finanziamenti concessi mediante </td><td class=\"c n x1c14 y3f9b w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.006<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c15 y3f9b w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">732<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c16 y3f9b w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.253<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c17 y3f9b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c18 y3f9b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c19 y3f9b w181 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">126<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c1a y3f9b w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c1b y3f9b wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">124<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c1c y3f9b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c1d y3f9b w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c1e y3f9b wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.880<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h28 y44a6 ff9 fs16 fc0 sc0 ls0 ws0\">meccanismi di garanzia pubblica<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 xb73 h2c y44a7 ffb fs16 fc0 sc0 ls0 ws0\">E. Altri finanziamenti non deteriorati<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 xb73 h2c y44a8 ff10 fs16 fc0 sc0 ls0 ws0\">Nuovi finanziamenti concessi mediante </td><td class=\"c n x1c1f y4207 w189 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">486.579<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c20 y4207 w189 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">341.313<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c21 y4207 w189 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">145.073<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c22 y4207 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c23 y4207 w245 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">193<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c24 y4207 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">7.307<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c25 y4207 wea h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">363<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c26 y4207 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">6.936<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c27 y4207 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c28 y4207 w222 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">8<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c29 y4207 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">479.272<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h28 y44a9 ff9 fs16 fc0 sc0 ls0 ws0\">meccanismi di garanzia pubblica<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y3de2 w629 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B+C+D+E)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c2a y3de2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">539.556<span class=\"_ _567\"> </span></div></td><td class=\"c n x12c6 y3de2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">342.066<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c2b y3de2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">147.326<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c2c y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">49.889<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c2d y3de2 w192 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">275<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c2e y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">22.486<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c2f y3de2 w192 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">365<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c30 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">7.060<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c31 y3de2 w443 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15.004<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c32 y3de2 w1be h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">57<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c33 y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">517.070<span class=\"_ _567\"> </span></div></td></tr></table>A.1.6 <span class=\"_ _24\"> </span>Consolidato <span class=\"_ _24\"> </span>prudenziale <span class=\"_ _24\"> </span>- <span class=\"_ _24\"> </span>Esposizioni <span class=\"_ _24\"> </span>creditizie <span class=\"_ _1d\"></span>per <span class=\"_ _24\"> </span>cassa <span class=\"_ _24\"> </span>verso <span class=\"_ _24\"> </span>banche: <span class=\"_ _24\"> </span>dinamica<span class=\"_ _567\"> </span>delle esposizioni deteriorate lorde<span class=\"_ _567\"> </span>A.1.6bis Consolidato prudenziale - Esposizioni creditizie per cassa verso banche: dinamica<span class=\"_ _567\"> </span>delle esposizioni lorde oggetto di concessioni distinte per qualit\u00e0 cr<span class=\"_ _2\"></span>editizia<span class=\"_ _567\"> </span>Non presenti alla data di riferimento.<span class=\"_ _567\"> </span><table class=\"s w62a h22d\" id=\"_ded1370f-8fe9-4440-9746-4ef698bba7b8\"><tr><td class=\"c n x304 y44aa w62b h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Causali/Categorie<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c34 y44aa w5b4 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Soffer<span class=\"_ _2\"></span>enze<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c35 y44aa w62c h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Inadempienze probabili<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c36 y44aa w62d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizioni scadute deteriorate<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y44ab w62e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A. Esposizione lorda iniziale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c37 y44ab w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c38 y44ab w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c39 y44ab w442 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb8d y44ac w62f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: esposizioni cedute non cancellate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c3a y44ac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c3b y44ac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c3c y44ac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y44ad w630 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. V<span class=\"_ _2\"></span>ariazioni in aumento<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c3d y44ad w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c3e y44ad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c3f y44ad w46b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y44ae w445 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.1 ingressi da esposizioni non deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c40 y44ae w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c41 y44ae w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c42 y44ae w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y44af w631 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">B.2 ingressi da attivit\u00e0 finanziarie impair<span class=\"_ _2\"></span>ed acquisite o originate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c43 y44af w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c44 y44af w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c45 y44af w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y44b0 w632 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.3 trasferimenti da altre categorie di esposizioni deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c46 y44b0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c47 y44b0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c48 y44b0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y425f w633 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">B.4 modifiche contrattuali senza cancellazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c49 y425f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c4a y425f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c4b y425f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y44b1 w634 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.5 altre variazioni in aumento<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c4c y44b1 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c4d y44b1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c4e y44b1 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y44b2 w635 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">C. V<span class=\"_ _2\"></span>ariazioni in diminuzione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c4f y44b2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c50 y44b2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c51 y44b2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y44b3 w636 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.1 uscite verso esposizioni non deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c52 y44b3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c53 y44b3 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c54 y44b3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y4137 w637 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.2 write-off<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c55 y4137 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c56 y4137 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c57 y4137 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y44b4 w638 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.3 incassi<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c58 y44b4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c59 y44b4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c5a y44b4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y44b5 w639 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.4 realizzi per cessioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c5b y44b5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c5c y44b5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c5d y44b5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y44b6 w52a h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.5 perdite da cessione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c5e y44b6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c5f y44b6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c60 y44b6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y3f5f w63a h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.6 trasferimenti ad altre categorie di esposizioni deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c61 y3f5f w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c62 y3f5f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c63 y3f5f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y44b7 w63b h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">C.7 modifiche contrattuali senza cancellazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c64 y44b7 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c44 y44b7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c45 y44b7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y44b8 w63c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.8 altre variazioni in diminuzione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c65 y44b8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c66 y44b8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c67 y44b8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y44b9 w63d h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">D. Esposizione lorda finale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c68 y44b9 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c69 y44b9 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c6a y44b9 w46b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb8d y3de2 w62f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: esposizioni cedute non cancellate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c3a y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c3b y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c3c y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table>A.1.7 Esposizioni creditizie per cassa verso clientela: dinamica delle esposizioni deteriorate lorde<span class=\"_ _567\"> </span><table class=\"s w63e h22e\" id=\"_5528af32-69b0-49fc-a104-73d9fb570212\"><tr><td class=\"c n x304 y44ba w62b h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Causali/Categorie<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c34 y44ba w5b4 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Soffer<span class=\"_ _2\"></span>enze<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c35 y44ba w62c h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Inadempienze probabili<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c36 y44ba w62d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizioni scadute deteriorate<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y44bb w62e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A. Esposizione lorda iniziale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c6b y44bb w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">151.973<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c6c y44bb w627 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">211.505<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c6d y44bb w443 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">19.094<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb8d y44bc w62f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: esposizioni cedute non cancellate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c3a y44bc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c6e y44bc wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">640<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c6f y44bc w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.147<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y44bd w630 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. V<span class=\"_ _2\"></span>ariazioni in aumento<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c70 y44bd w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">69.056<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c71 y44bd w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">206.182<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c72 y44bd w63f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">44.564<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y44be w445 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.1 ingressi da esposizioni non deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c73 y44be w640 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.077<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c74 y44be wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">151.654<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c75 y44be wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">38.377<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y44bf w631 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">B.2 ingressi da attivit\u00e0 finanziarie impair<span class=\"_ _2\"></span>ed acquisite o originate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c49 y44bf w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c76 y44bf wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">807<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c77 y44bf w3a9 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y44c0 w632 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.3 trasferimenti da altre categorie di esposizioni deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c78 y44c0 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">67.293<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c79 y44c0 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">11.486<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c7a y44c0 w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.692<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y4237 w633 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">B.4 modifiche contrattuali senza cancellazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c7b y4237 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c7c y4237 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c7d y4237 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y4238 w634 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.5 altre variazioni in aumento<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c7e y4238 w182 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">686<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c7f y4238 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">42.231<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c80 y4238 w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.494<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y44c1 w635 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">C. V<span class=\"_ _2\"></span>ariazioni in diminuzione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c81 y44c1 w3cf h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">94.342<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c82 y44c1 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">210.590<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c83 y44c1 w443 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">42.279<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y44c2 w636 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.1 uscite verso esposizioni non deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c84 y44c2 w181 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">292<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c85 y44c2 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">17.006<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c86 y44c2 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">18.622<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y4136 w637 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.2 write-off<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c87 y4136 w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.160<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c88 y4136 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c89 y4136 w183 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y423a w638 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.3 incassi<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c8a y423a w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">41.734<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c8b y423a wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">87.217<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c8c y423a wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12.017<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y44c3 w639 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.4 realizzi per cessioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c8d y44c3 w641 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">6.069<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c8e y44c3 wad h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">24.607<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c8f y44c3 w247 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y44c4 w52a h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.5 perdite da cessione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c90 y44c4 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">41.017<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c91 y44c4 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">12.331<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c92 y44c4 w247 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y413a w63a h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.6 trasferimenti ad altre categorie di esposizioni deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c93 y413a w182 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">910<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c94 y413a wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">68.796<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c95 y413a wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10.765<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y423d w63b h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">C.7 modifiche contrattuali senza cancellazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c64 y423d w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c96 y423d w169 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">21<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c97 y423d w3a9 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">6<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y44c5 w63c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.8 altre variazioni in diminuzione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c98 y44c5 w181 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">160<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c99 y44c5 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">612<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c9a y44c5 w181 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">868<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y44c6 w63d h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">D. Esposizione lorda finale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c9b y44c6 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">126.687<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c9c y44c6 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">207.097<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c9d y44c6 w443 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">21.379<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb8d y3de2 w62f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: esposizioni cedute non cancellate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c9e y3de2 w182 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">712<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c9f y3de2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.703<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ca0 y3de2 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.443<span class=\"_ _567\"> </span></div></td></tr></table>A.1.7bis Consolidato prudenziale \u2013 Esposizioni creditizie per cassa verso clientela: dinamica<span class=\"_ _567\"> </span>delle esposizioni lorde oggetto di concessioni distinte per qualit\u00e0 cr<span class=\"_ _2\"></span>editizia<span class=\"_ _567\"> </span><table class=\"s w642 h22f\" id=\"_30f6bfde-73ec-4b98-820f-cfda27638908\"><tr><td class=\"c n x304 y4123 w643 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Causali/Qualit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ca1 y4123 w644 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizioni oggetto di concessioni:<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x1ca2 h27 y44c7 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizioni oggetto di concessioni: </td></tr><tr><td></td><td class=\"t m0 x1ca3 h27 y44c8 ff6 fs16 fc0 sc0 ls0 ws0\">deteriorate<span class=\"_ _567\"> </span></td><td class=\"t m0 x1ca4 h27 y44c8 ff6 fs16 fc0 sc0 ls0 ws0\">non deteriorate<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y4126 w62e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A. Esposizione lorda iniziale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ca5 y4126 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">82.209<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ca6 y4126 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">69.234<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb8d y44bc w62f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: esposizioni cedute non cancellate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ca7 y44bc w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ca8 y44bc w248 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y44c9 w630 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. V<span class=\"_ _2\"></span>ariazioni in aumento<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ca9 y44c9 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">60.028<span class=\"_ _567\"> </span></div></td><td class=\"c n x1caa y44c9 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">33.744<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y4283 w645 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.1 ingressi da esposizioni non deteriorate non oggetto di concessioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cab y4283 w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.134<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cac y4283 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">20.243<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y412c w646 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.2 ingressi da esposizioni non deteriorate oggetto di concessioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cad y412c w17a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">20.806<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cae y412c w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y44c0 w647 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.3 ingressi da esposizioni oggetto di concessioni deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1caf y44c0 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cb0 y44c0 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.228<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y4237 w648 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.4 ingressi da esposizioni deteriorate non oggetto di concessione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cb1 y4237 wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">28.341<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cb2 y4237 w248 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y425f w634 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.5 altre variazioni in aumento<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cb3 y425f w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.747<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cb4 y425f wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.273<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y44ca w635 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">C. V<span class=\"_ _2\"></span>ariazioni in diminuzione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cb5 y44ca w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">65.441<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cb6 y44ca w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">57.749<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y4239 w649 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.1 uscite verso esposizioni non deteriorate non oggetto di concessioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cb7 y4239 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cb8 y4239 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">19.923<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y4136 w64a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.2 uscite verso esposizioni non deteriorate oggetto di concessioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cb9 y4136 w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.228<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cba y4136 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y44cb w64b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.3 uscite verso esposizioni oggetto di concessioni deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cbb y44cb w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cbc y44cb wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">20.806<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y4138 w637 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.4 write-off<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cbd y4138 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.122<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cbe y4138 w248 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y41ed w638 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.5 incassi<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cbf y41ed wc8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">12.581<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cc0 y41ed wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">14.963<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y413a w639 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.6 realizzi per cessioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cc1 y413a w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">4.230<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cc2 y413a w247 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y428b w52a h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.7 perdite da cessione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cc3 y428b w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.840<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cc4 y428b w247 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y41f1 w63c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.8 altre variazioni in diminuzione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cc5 y41f1 w17a h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">36.440<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cc6 y41f1 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.057<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3ed3 w63d h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">D. Esposizione lorda finale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cc7 y3ed3 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">76.796<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cc8 y3ed3 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">45.229<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb8d y3de2 w62f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: esposizioni cedute non cancellate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cc9 y3de2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cca y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table><div class=\"t m0 ha0 ff14 fs3 fc0 sc0 ls0 ws0 gsdc1\">A.1.8 Consolidato <span class=\"_ _b\"></span>Prudenziale <span class=\"_ _b\"></span>- Esposizioni <span class=\"_ _b\"></span>creditizie per <span class=\"_ _b\"></span>cassa deteriorate <span class=\"_ _b\"></span>verso <span class=\"_ _b\"></span>banche: </div><div class=\"t m0 h13 ff5 fs3 fc0 sc0 ls0 ws0 gsdc2\">dinamica delle rettifiche di valor<span class=\"_ _2\"></span>e complessive </div><div class=\"gsdc3\"><table class=\"s w64c h230\" id=\"_daa0ad6e-1967-497b-b3de-e8d796594507\"><tr><td class=\"c n x304 y44cc w62b h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Causali/Categorie<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ccb y44cc w27f h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Sofferenze<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1ccc y44cc w64d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Inadempienze probabili<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1ccd y44cc w62d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizioni scadute deteriorate<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c n x1432 y44cd w1e1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cce y44cd w39d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">di cui:<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ccf y44ce w1e1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cd0 y44ce w396 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">di cui:<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cd1 y44cf w1e1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cd2 y44cf w396 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">di cui:<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x1cd3 h27 y44d0 ff6 fs16 fc0 sc0 ls0 ws0\">esposizioni oggetto </td><td class=\"t m0 x1cd4 h27 y44d1 ff6 fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">esposizioni oggetto </td><td class=\"t m0 x1cd5 h27 y44d2 ff6 fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">esposizioni oggetto </td></tr><tr><td></td><td></td><td class=\"t m0 x1cd6 h27 y44d3 ff6 fs16 fc0 sc0 ls0 ws0\">di concessioni<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x1cd7 h27 y44d4 ff6 fs16 fc0 sc0 ls0 ws0\">di concessioni<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x1cd8 h27 y44d5 ff6 fs16 fc0 sc0 ls0 ws0\">di concessioni<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y44d6 w64e h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">A. Rettifiche complessive iniziali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cd9 y44d6 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cda y44d6 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cdb y44d6 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cdc y44d6 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cdd y44d6 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cde y44d6 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb8d y44d7 w62f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: esposizioni cedute non cancellate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cdf y44d7 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ce0 y44d7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ce1 y44d7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ce2 y44d7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ce3 y44d7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ce4 y44d7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y44d8 w630 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. V<span class=\"_ _2\"></span>ariazioni in aumento<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ce5 y44d8 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ce6 y44d8 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ce7 y44d8 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ce8 y44d8 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ce9 y44d8 w194 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cea y44d8 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x1ceb h2c y44d9 ff10 fs16 fc0 sc0 ls0 ws0\">B.1 rettifiche di valor<span class=\"_ _2\"></span>e da attivit\u00e0 finanziarie impaired </td><td class=\"c n x1cec y412a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ced y412a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cee y412a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cef y412a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cf0 y412a w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cf1 y412a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x1ceb h28 y44da ff9 fs16 fc0 sc0 ls0 ws0\">acquisite o originate<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n xb80 y412c w64f h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">B.2 altre r<span class=\"_ _2\"></span>ettifiche di valore<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cf2 y412c w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cf3 y412c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cf4 y412c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cf5 y412c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cf6 y412c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cf7 y412c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y44c0 w650 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.3 perdite da cessione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cf8 y44c0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cf9 y44c0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cfa y44c0 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cfb y44c0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cfc y44c0 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cfd y44c0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y4237 w632 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.4 trasferimenti da altre categorie di esposizioni deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cfe y4237 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cff y4237 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d00 y4237 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d01 y4237 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d02 y4237 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d03 y4237 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y4238 w633 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">B.5 modifiche contrattuali senza cancellazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d04 y4238 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d05 y4238 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d06 y4238 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d07 y4238 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d08 y4238 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d09 y4238 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y4132 w634 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.6 altre variazioni in aumento<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d0a y4132 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d0b y4132 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d0c y4132 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d0d y4132 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d0e y4132 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d0f y4132 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4260 w635 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">C. V<span class=\"_ _2\"></span>ariazioni in diminuzione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d10 y4260 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d11 y4260 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d12 y4260 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d13 y4260 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d14 y4260 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d15 y4260 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y41e5 w651 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.1 riprese di valor<span class=\"_ _2\"></span>e da valutazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d16 y41e5 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d17 y41e5 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d18 y41e5 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d19 y41e5 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d1a y41e5 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d1b y41e5 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y42a4 w652 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.2 riprese di valor<span class=\"_ _2\"></span>e da incasso<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d1c y42a4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d1d y42a4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d1e y42a4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d1f y42a4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d20 y42a4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d21 y42a4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y4138 w653 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.3 utili da cessione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d22 y4138 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d23 y4138 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d24 y4138 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d25 y4138 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d26 y4138 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d27 y4138 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y41ed w637 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.4 write-off<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d22 y41ed w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d23 y41ed w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d24 y41ed w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d25 y41ed w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d26 y41ed w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d27 y41ed w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y413a w63a h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.5 trasferimenti ad altre categorie di esposizioni deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d28 y413a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d29 y413a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d2a y413a w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d2b y413a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d2c y413a w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d2d y413a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y423d w63b h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">C.6 modifiche contrattuali senza cancellazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d2e y423d w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d2f y423d w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d30 y423d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d31 y423d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d32 y423d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d33 y423d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y44c5 w63c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.7 altre variazioni in diminuzione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d34 y44c5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d35 y44c5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d36 y44c5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d37 y44c5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d38 y44c5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d39 y44c5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3ed3 w654 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">D. Rettifiche complessive finali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cd9 y3ed3 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cda y3ed3 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cdb y3ed3 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cdc y3ed3 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d3a y3ed3 w46b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d3b y3ed3 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xbab y3de2 w62f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: esposizioni cedute non cancellate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d3c y3de2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d3d y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d3e y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d3f y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d40 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d41 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 ha0 ff14 fs3 fc0 sc0 ls0 ws0 gsdc1\">A.1.9 <span class=\"_ _2\"></span>Consolidato Prudenziale <span class=\"_ _a\"></span>- Esposizioni <span class=\"_ _2\"></span>creditizie <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>cassa deteriorate <span class=\"_ _2\"></span>verso <span class=\"_ _2\"></span>clientela: </div><div class=\"t m0 h13 ff5 fs3 fc0 sc0 ls0 ws0 gsdc2\">dinamica delle rettifiche di valor<span class=\"_ _2\"></span>e complessive </div><div class=\"gsdc3\"><table class=\"s w655 h230\" id=\"_f862973e-9079-4ae0-80a4-6084d1d5a126\"><tr><td class=\"c n x304 y44cc w62b h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Causali/Categorie<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ccb y44cc w27f h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Sofferenze<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1ccc y44cc w64d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Inadempienze probabili<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1ccd y44cc w62d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizioni scadute deteriorate<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c n x1432 y44cd w1e1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cce y44cd w39d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">di cui:<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ccf y44ce w1e1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cd0 y44ce w396 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">di cui:<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cd1 y44cf w1e1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cd2 y44cf w396 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">di cui:<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x1cd3 h27 y44d0 ff6 fs16 fc0 sc0 ls0 ws0\">esposizioni oggetto </td><td class=\"t m0 x1cd4 h27 y44d1 ff6 fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">esposizioni oggetto </td><td class=\"t m0 x1cd5 h27 y44d2 ff6 fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">esposizioni oggetto </td></tr><tr><td></td><td></td><td class=\"t m0 x1cd6 h27 y44d3 ff6 fs16 fc0 sc0 ls0 ws0\">di concessioni<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x1cd7 h27 y44d4 ff6 fs16 fc0 sc0 ls0 ws0\">di concessioni<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x1cd8 h27 y44d5 ff6 fs16 fc0 sc0 ls0 ws0\">di concessioni<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y44d6 w64e h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">A. Rettifiche complessive iniziali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d42 y44d6 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">115.502<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d43 y44d6 w443 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10.114<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d44 y44d6 w443 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">73.217<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d45 y44d6 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">24.194<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d46 y44d6 w60e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.743<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d47 y44d6 w192 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">320<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb8d y44d7 w62f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: esposizioni cedute non cancellate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d48 y44d7 w444 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ce0 y44d7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d49 y44d7 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">210<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d4a y44d7 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">14<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d4b y44d7 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">49<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d4c y44d7 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y44d8 w630 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. V<span class=\"_ _2\"></span>ariazioni in aumento<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d4d y44d8 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">46.439<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d4e y44d8 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.921<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d4f y44d8 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">47.611<span class=\"_ _567\"> </span></div></td><td class=\"c n x1482 y44d8 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.798<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d50 y44d8 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.758<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d51 y44d8 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">455<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x1ceb h2c y44d9 ff10 fs16 fc0 sc0 ls0 ws0\">B.1 rettifiche di valor<span class=\"_ _2\"></span>e da attivit\u00e0 finanziarie impaired </td><td class=\"c n x1d52 y412a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d53 y412a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d54 y412a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d55 y412a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d56 y412a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d57 y412a w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x1ceb h28 y44da ff9 fs16 fc0 sc0 ls0 ws0\">acquisite o originate<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n xb80 y412c w64f h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">B.2 altre r<span class=\"_ _2\"></span>ettifiche di valore<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d58 y412c wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">28.334<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d59 y412c w640 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.375<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d5a y412c wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">42.108<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d5b y412c wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.600<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d5c y412c wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.756<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d5d y412c w245 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">415<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y44c0 w650 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.3 perdite da cessione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d5e y44c0 w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.759<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d5f y44c0 w181 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">225<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d60 y44c0 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.953<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d61 y44c0 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">156<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d62 y44c0 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d63 y44c0 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y4237 w632 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.4 trasferimenti da altre categorie di esposizioni deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d58 y4237 wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">16.272<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d59 y4237 w640 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.321<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d64 y4237 w245 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">462<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d65 y4237 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">42<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d66 y4237 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">62<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d67 y4237 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">40<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y4238 w633 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">B.5 modifiche contrattuali senza cancellazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d68 y4238 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d69 y4238 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d6a y4238 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d6b y4238 w248 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d6c y4238 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d6d y4238 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y4132 w634 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.6 altre variazioni in aumento<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d6e y4132 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">74<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d6f y4132 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d70 y4132 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">88<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d71 y4132 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d72 y4132 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">60<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d73 y4132 w248 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4260 w635 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">C. V<span class=\"_ _2\"></span>ariazioni in diminuzione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d74 y4260 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">63.009<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d75 y4260 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.906<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d76 y4260 w443 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">46.733<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d77 y4260 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10.573<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d78 y4260 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.165<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d79 y4260 w192 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">318<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y41e5 w651 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.1 riprese di valor<span class=\"_ _2\"></span>e da valutazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d7a y41e5 w181 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">794<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d7b y41e5 w181 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">440<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d7c y41e5 w185 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">7.924<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d7d y41e5 wc1 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.597<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d7e y41e5 wd3 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.316<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d7f y41e5 w169 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">89<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y42a4 w652 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.2 riprese di valor<span class=\"_ _2\"></span>e da incasso<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d80 y42a4 wc8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">13.502<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d81 y42a4 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.514<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d82 y42a4 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.400<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d83 y42a4 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">434<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d84 y42a4 wea h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">251<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d85 y42a4 w181 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">143<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y4138 w653 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.3 utili da cessione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d86 y4138 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.623<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d87 y4138 w169 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">70<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d88 y4138 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.925<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d89 y4138 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.066<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d02 y4138 w247 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d8a y4138 w247 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y41ed w637 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.4 write-off<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d8b y41ed w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">4.160<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d8c y41ed w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.122<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d8d y41ed w247 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d8e y41ed w247 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeeb y41ed w103 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d8f y41ed w247 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y413a w63a h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.5 trasferimenti ad altre categorie di esposizioni deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d90 y413a w16c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">35<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d91 y413a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d92 y413a w17a h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">16.190<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d93 y413a wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.317<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d94 y413a wea h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">571<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d95 y413a w169 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">86<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y423d w63b h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">C.6 modifiche contrattuali senza cancellazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d96 y423d w444 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d97 y423d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d98 y423d w247 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d99 y423d w247 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d9a y423d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d9b y423d w248 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y44c5 w63c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.7 altre variazioni in diminuzione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d9c y44c5 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">42.895<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d9d y44c5 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.760<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d9e y44c5 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">17.294<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d9f y44c5 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.159<span class=\"_ _567\"> </span></div></td><td class=\"c n x1da0 y44c5 w16c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">26<span class=\"_ _567\"> </span></div></td><td class=\"c n x1da1 y44c5 w247 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3ed3 w654 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">D. Rettifiche complessive finali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1da2 y3ed3 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">98.932<span class=\"_ _567\"> </span></div></td><td class=\"c n x1da3 y3ed3 w60e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.129<span class=\"_ _567\"> </span></div></td><td class=\"c n x1da4 y3ed3 w63f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">74.095<span class=\"_ _567\"> </span></div></td><td class=\"c n x1da5 y3ed3 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">22.419<span class=\"_ _567\"> </span></div></td><td class=\"c n x1da6 y3ed3 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.336<span class=\"_ _567\"> </span></div></td><td class=\"c n x1da7 y3ed3 w192 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">457<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xbab y3de2 w62f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: esposizioni cedute non cancellate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1da8 y3de2 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">455<span class=\"_ _567\"> </span></div></td><td class=\"c n x1da9 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1daa y3de2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.196<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dab y3de2 w16c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">35<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dac y3de2 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">216<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dad y3de2 w248 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table></div>A.2 Classificazione delle esposizioni in base ai rating esterni e inter<span class=\"_ _b\"></span>ni<span class=\"_ _567\"> </span>A.2.1 <span class=\"_ _1\"> </span>Consolidato <span class=\"_ _24\"> </span>prudenziale <span class=\"_ _1\"> </span>- <span class=\"_ _1\"> </span>Distribuzione <span class=\"_ _1\"> </span>delle <span class=\"_ _1\"> </span>attivit\u00e0 <span class=\"_ _1\"> </span>finanziarie, <span class=\"_ _1\"> </span>degli <span class=\"_ _1\"> </span>impegni <span class=\"_ _1\"> </span>a erogar<span class=\"_ _2\"></span>e fondi e delle garanzie finanziarie rilasciate: per classi di rating ester<span class=\"_ _b\"></span>ni (valori lordi)<span class=\"_ _567\"> </span><table class=\"s w656 h1eb\" id=\"_c108091a-0676-4f45-b4ff-ed421578dc87\"><tr><td class=\"c n x304 y418a w657 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Esposizioni<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x1dae y418a w658 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Classi di rating esterni<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x35e y418a w659 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Senza rating<span class=\"_ _567\"> </span></div></td><td class=\"c n x1daf y418a w1e1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x1db0 y44db w65a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Classe 1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1db1 y44db w65b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">classe 2<span class=\"_ _567\"> </span></div></td><td class=\"c n x1db2 y44db w65c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">classe 3<span class=\"_ _567\"> </span></div></td><td class=\"c n x1db3 y44db w65d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">classe 4<span class=\"_ _567\"> </span></div></td><td class=\"c n x1db4 y44db w65c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">classe 5<span class=\"_ _567\"> </span></div></td><td class=\"c n x1db5 y44db w65d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">classe 6<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h2c y44dc ffb fs16 fc0 sc0 ls0 ws0\">A. Attivit\u00e0 finanziarie valutate al costo ammortizzato<span class=\"_ _567\"> </span></td><td class=\"c n x1db6 y44dd w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">184.205<span class=\"_ _567\"> </span></div></td><td class=\"c n x1db7 y44dd w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">423.065<span class=\"_ _567\"> </span></div></td><td class=\"c n x1db8 y44dd w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.684.586<span class=\"_ _567\"> </span></div></td><td class=\"c n x1db9 y44dd w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">666.074<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dba y44dd w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">115.413<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dbb y44dd w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">50.075<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dbc y44dd wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">11.731.092<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dbd y44dd wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">16.854.510<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xf58 h28 y44de ff9 fs16 fc0 sc0 ls0 ws0\">Primo stadio<span class=\"_ _567\"> </span></td><td class=\"c n x1db0 y3fbe w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">183.436<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dbe y3fbe w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">398.259<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dbf y3fbe we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.624.357<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dc0 y3fbe wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">591.180<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dc1 y3fbe wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">82.454<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dc2 y3fbe wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">24.533<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dc3 y3fbe we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9.856.949<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dc4 y3fbe wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">14.761.168<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xf58 h28 y44df ff9 fs16 fc0 sc0 ls0 ws0\">Secondo stadio<span class=\"_ _567\"> </span></td><td class=\"c n x1dc5 y44e0 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">769<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dc6 y44e0 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">24.806<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dc7 y44e0 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">60.121<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dc8 y44e0 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">65.916<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dc9 y44e0 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">32.959<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dca y44e0 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">25.542<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dcb y44e0 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.447.037<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dcc y44e0 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.657.150<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xf58 h28 y44e1 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo stadio<span class=\"_ _567\"> </span></td><td class=\"c n x1dcd y44e2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dce y44e2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dcf y44e2 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">106<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dd0 y44e2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.978<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dd1 y44e2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dd2 y44e2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dd3 y44e2 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">417.780<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dd4 y44e2 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">426.864<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xf58 h28 y44e3 ff9 fs16 fc0 sc0 ls0 ws0\">Impaired acquisite o originate<span class=\"_ _567\"> </span></td><td class=\"c n x1dcd y44e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dce y44e4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dd5 y44e4 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dd6 y44e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dd7 y44e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dd8 y44e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dd9 y44e4 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9.326<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dda y44e4 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9.328<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h2c y44e5 ffb fs16 fc0 sc0 ls0 ws0\">B. Attivit\u00e0 finanziarie valutate al fair value con impatto sulla </td><td class=\"c n x1ddb y41ac w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">42.609<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ddc y41ac w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ddd y41ac w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.002.106<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dde y41ac w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.830<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ddf y41ac w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1de0 y41ac w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1de1 y41ac w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">202.252<span class=\"_ _567\"> </span></div></td><td class=\"c n x1de2 y41ac w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.260.797<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y44e6 ff6 fs16 fc0 sc0 ls0 ws0\">redditivit\u00e0 complessiva<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 xf58 h28 y44e7 ff9 fs16 fc0 sc0 ls0 ws0\">Primo stadio<span class=\"_ _567\"> </span></td><td class=\"c n x1de3 y4102 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">42.609<span class=\"_ _567\"> </span></div></td><td class=\"c n x1de4 y4102 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1de5 y4102 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.002.106<span class=\"_ _567\"> </span></div></td><td class=\"c n x1de6 y4102 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">13.830<span class=\"_ _567\"> </span></div></td><td class=\"c n x1de7 y4102 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1de8 y4102 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1de9 y4102 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">202.252<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dea y4102 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.260.797<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xf58 h28 y44e8 ff9 fs16 fc0 sc0 ls0 ws0\">Secondo stadio<span class=\"_ _567\"> </span></td><td class=\"c n x1dcd y42eb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dce y42eb w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1deb y42eb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dec y42eb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ded y42eb w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dee y42eb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1def y42eb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1df0 y42eb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xf58 h28 y44e9 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo stadio<span class=\"_ _567\"> </span></td><td class=\"c n x1dcd y42ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dce y42ec w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1deb y42ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dec y42ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ded y42ec w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dee y42ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1def y42ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1df0 y42ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xf58 h28 y44ea ff9 fs16 fc0 sc0 ls0 ws0\">Impaired acquisite o originate<span class=\"_ _567\"> </span></td><td class=\"c n x1dcd y448e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dce y448e w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1deb y448e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dec y448e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ded y448e w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dee y448e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1def y448e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1df0 y448e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h2c y44eb ffb fs16 fc0 sc0 ls0 ws0\">C. Attivit\u00e0 finanziarie in corso di dismissione<span class=\"_ _567\"> </span></td><td class=\"c n x1dcd y42a0 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1df1 y42a0 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1df2 y42a0 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1df3 y42a0 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1df4 y42a0 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1df5 y42a0 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1df6 y42a0 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.846<span class=\"_ _567\"> </span></div></td><td class=\"c n x1df7 y42a0 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.846<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xf58 h28 y44ec ff9 fs16 fc0 sc0 ls0 ws0\">Primo stadio<span class=\"_ _567\"> </span></td><td class=\"c n x1dcd y44ed w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dce y44ed w178 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1deb y44ed w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dec y44ed w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ded y44ed w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dee y44ed w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1def y44ed w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1df0 y44ed w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xf58 h28 y44ee ff9 fs16 fc0 sc0 ls0 ws0\">Secondo stadio<span class=\"_ _567\"> </span></td><td class=\"c n x1dcd y44ef w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dce y44ef w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1deb y44ef w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dec y44ef w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ded y44ef w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dee y44ef w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1def y44ef w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1df0 y44ef w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xf58 h28 y44f0 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo stadio<span class=\"_ _567\"> </span></td><td class=\"c n x1dcd y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dce y3fc5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1deb y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dec y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ded y3fc5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dee y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1df8 y3fc5 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.846<span class=\"_ _567\"> </span></div></td><td class=\"c n x1df9 y3fc5 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.846<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xf58 h28 y44f1 ff9 fs16 fc0 sc0 ls0 ws0\">Impaired acquisite o originate<span class=\"_ _567\"> </span></td><td class=\"c n x1dcd y44f2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dce y44f2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1deb y44f2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dec y44f2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ded y44f2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dee y44f2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1def y44f2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1df0 y44f2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y44f3 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B+C)<span class=\"_ _567\"> </span></td><td class=\"c n x1db6 y41d3 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">226.814<span class=\"_ _567\"> </span></div></td><td class=\"c n x1db7 y41d3 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">423.065<span class=\"_ _567\"> </span></div></td><td class=\"c n x1db8 y41d3 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.686.692<span class=\"_ _567\"> </span></div></td><td class=\"c n x1db9 y41d3 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">679.904<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dba y41d3 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">115.413<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dbb y41d3 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">50.075<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dbc y41d3 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">11.937.190<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dbd y41d3 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">18.119.153<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h2c y44f4 ffb fs16 fc0 sc0 ls0 ws0\">D. Impegni a erogar<span class=\"_ _2\"></span>e fondi e garanzie finanziarie rilasciate<span class=\"_ _567\"> </span></td><td class=\"c n x1ddb y41ed w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">41.451<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dfa y41ed w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">268.199<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dfb y41ed w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">411.249<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dfc y41ed w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">174.037<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dfd y41ed w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">39.921<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dfe y41ed w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">16.838<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dff y41ed w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">2.615.350<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e00 y41ed w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">3.567.045<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xf58 h28 y44f5 ff9 fs16 fc0 sc0 ls0 ws0\">Primo stadio<span class=\"_ _567\"> </span></td><td class=\"c n x1de3 y44f6 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">38.421<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e01 y44f6 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">256.961<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e02 y44f6 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">400.465<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e03 y44f6 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">168.451<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e04 y44f6 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">36.766<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e05 y44f6 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">14.798<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e06 y44f6 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">2.496.855<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e07 y44f6 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">3.412.717<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xf58 h28 y44f7 ff9 fs16 fc0 sc0 ls0 ws0\">Secondo stadio<span class=\"_ _567\"> </span></td><td class=\"c n x1e08 y42f2 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.030<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e09 y42f2 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">11.238<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e0a y42f2 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10.784<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e0b y42f2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.731<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e0c y42f2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.155<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e0d y42f2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.040<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e0e y42f2 wcb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">83.847<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e0f y42f2 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">115.825<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xf58 h28 y44f8 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo stadio<span class=\"_ _567\"> </span></td><td class=\"c n x1dcd y42f3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dce y42f3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1deb y42f3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e10 y42f3 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.855<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e11 y42f3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e12 y42f3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e13 y42f3 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">34.648<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e14 y42f3 wcb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">38.503<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xf58 h28 y44f9 ff9 fs16 fc0 sc0 ls0 ws0\">Impaired acquisite o originate<span class=\"_ _567\"> </span></td><td class=\"c n x1dcd y42c1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dce y42c1 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1deb y42c1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dec y42c1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ded y42c1 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dee y42c1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1def y42c1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1df0 y42c1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y44fa ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (D)<span class=\"_ _567\"> </span></td><td class=\"c n x1ddb y4256 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">41.451<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dfa y4256 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">268.199<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dfb y4256 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">411.249<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dfc y4256 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">174.037<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dfd y4256 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">39.921<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dfe y4256 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">16.838<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dff y4256 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">2.615.350<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e00 y4256 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">3.567.045<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y44fb ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B+C+D)<span class=\"_ _567\"> </span></td><td class=\"c n x1db6 y3de2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">268.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x1db7 y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">691.264<span class=\"_ _567\"> </span></div></td><td class=\"c n x1db8 y3de2 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.097.941<span class=\"_ _567\"> </span></div></td><td class=\"c n x1db9 y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">853.941<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dba y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">155.334<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dbb y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">66.913<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dbc y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">14.552.540<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e15 y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">21.686.198<span class=\"_ _567\"> </span></div></td></tr></table>L'attribuzione di rating esterni si riferisce alle posizioni del portafoglio titoli di propriet\u00e0<span class=\"_ _567\"> </span>del <span class=\"_ _24\"></span>Banco <span class=\"_ _24\"></span>e <span class=\"_ _24\"> </span>alle <span class=\"_ _24\"> </span>posizioni <span class=\"_ _24\"> </span>di <span class=\"_ _24\"> </span>finanziamento <span class=\"_ _24\"> </span>per <span class=\"_ _24\"> </span>le <span class=\"_ _24\"> </span>quali <span class=\"_ _1\"> </span>l\u2019ECAI <span class=\"_ _24\"></span>(External <span class=\"_ _24\"></span>Credit <span class=\"_ _1d\"></span>Assessment<span class=\"_ _567\"> </span>Institution) Cerved ha attribuito un rating sul rischio di credito.<span class=\"_ _567\"> </span>Di seguito, si fornisce una tabella di raccordo tra le classi di rating indicate nella tabella A.2.1<span class=\"_ _567\"> </span>e quelle fornite <span class=\"_ _b\"></span>dalle ECAI <span class=\"_ _b\"></span>Moody's e <span class=\"_ _b\"></span>Mode Finance, le <span class=\"_ _b\"></span>agenzie a <span class=\"_ _b\"></span>cui fa riferimento <span class=\"_ _b\"></span>il Gruppo<span class=\"_ _567\"> </span>per la determinazione dei rating esterni.<table class=\"s w65e h231\" id=\"_8fd1f0eb-32ac-4b62-aeee-15b471afb29a\"><tr><td class=\"c n x304 y44fc w65f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Classi di merito di credito<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e16 y44fc w660 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Rating Moody's<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e17 y44fc w661 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Mode finance<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y44c4 w662 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e18 y44c4 w663 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">da Aaa a Aa3<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e19 y44c4 w664 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">da EA1 a EA2-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y413a w662 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e1a y413a w665 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">da A1 a A3<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e1b y413a w666 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">da EA3+ a EA3-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y423d w662 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e1c y423d w667 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">da Baa1 a Baa3<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e1d y423d w3e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">da EB1+ a EB1-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y44c5 w662 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e1e y44c5 w668 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">da Ba1 a Ba3<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e1f y44c5 w669 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">da EB2+ a EB2-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y435e w662 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e20 y435e w66a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">da B1 a B3<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e21 y435e w3e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">da EB3+ a EB3-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w662 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e22 y3de2 w66b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Caa1 e inferiori<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e23 y3de2 w66c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">EC1+ e inferiori<span class=\"_ _567\"> </span></div></td></tr></table>A.2.2  <span class=\"_ _2af\"> </span>Consolidato prudenziale \u2013 Distribuzione delle attivit\u00e0 finanziarie, degli impegni a<span class=\"_ _567\"> </span>erogar<span class=\"_ _2\"></span>e fondi e delle garanzie finanziarie rilasciate: per classi di rating inter<span class=\"_ _b\"></span>ni (valori lordi)<span class=\"_ _567\"> </span>Il Gruppo utilizza modelli di rating interno per la determinazione dei requisiti patrimoniali.<span class=\"_ _567\"> </span><span class=\"_ gs1df\"> </span><table class=\"s w66d h232\" id=\"_9d32ab85-ddbc-4ae1-af7a-9aa39150e2a3\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x1e24 y44db w66e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Classi di rating interni<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x1e25 y44db w66f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Senza<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x1e26 h27 y44fd ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></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 class=\"t m0 x1e27 h27 y44fe ff6 fs16 fc0 sc0 ls0 ws0\">rating<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"c n x1e28 y430d w657 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Esposizioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e29 y430d w670 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Classe 01<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e2a y430d w671 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Classe 02<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e2b y430d w670 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Classe 03<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e2c y430d w670 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Classe 04<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e2d y430d w670 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Classe 05<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e2e y430d w671 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Classe 06<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e2f y430d w670 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Classe 07<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e30 y430d w670 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Classe 08<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e31 y430d w670 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Classe 09<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e32 y430d w672 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Classe 10<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e33 y430d w670 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Classe 11<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x1e28 y44ff w673 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">A. Attivit\u00e0 finanziarie valutate al costo ammortizzato<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e34 y44ff w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.190.007<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e35 y44ff w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.458.743<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e36 y44ff w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.552.577<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e37 y44ff w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.491.656<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e38 y44ff w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.427.421<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e39 y44ff w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">711.859<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e3a y44ff w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">233.077<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e3b y44ff w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">66.641<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e3c y44ff w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">25.142<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e3d y44ff w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10.996<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e3e y44ff w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">262.560<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e3f y44ff w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.423.831<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e40 y44ff wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">16.854.510<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x3f5 y418e w674 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Primo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e41 y418e w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.174.583<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e42 y418e we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.440.226<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e43 y418e w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.445.370<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e44 y418e w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.391.084<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e45 y418e w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">896.960<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e46 y418e wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">371.883<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e47 y418e wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">71.631<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e48 y418e wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.429<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e49 y418e wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">150<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e4a y418e wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">490<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e4b y418e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e4c y418e we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.961.362<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e4d y418e wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">14.761.168<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x3f5 y4500 w675 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Secondo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e4e y4500 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.229<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e4f y4500 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">18.298<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e50 y4500 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">106.505<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e51 y4500 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">100.143<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e52 y4500 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">529.951<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e53 y4500 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">339.642<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e54 y4500 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">161.176<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e55 y4500 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">58.552<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e56 y4500 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">24.927<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e57 y4500 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10.503<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e58 y4500 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e59 y4500 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">292.224<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e5a y4500 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.657.150<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x3f5 y4501 w676 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e5b y4501 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e5c y4501 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1e5d y4501 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e5e y4501 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e5f y4501 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e60 y4501 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e61 y4501 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e62 y4501 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e63 y4501 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e64 y4501 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">260.168<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e65 y4501 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">166.696<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e66 y4501 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">426.864<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x3f5 y3f07 w677 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Impaired acquisite o originate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e67 y3f07 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">195<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e68 y3f07 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">219<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e69 y3f07 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">702<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e6a y3f07 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">429<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e6b y3f07 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">510<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e6c y3f07 wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">334<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e6d y3f07 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">270<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e6e y3f07 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">660<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e6f y3f07 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">65<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e70 y3f07 w222 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e71 y3f07 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.392<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e72 y3f07 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.549<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e73 y3f07 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9.328<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x1e74 h2c y4502 ffb fs16 fc0 sc0 ls0 ws0\">B. Attivit\u00e0 finanziarie valutate al fair value con impatto </td><td class=\"c n x1e75 y4503 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e76 y4503 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e77 y4503 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e78 y4503 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e79 y4503 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e7a y4503 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e7b y4503 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e7c y4503 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e7d y4503 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e7e y4503 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e7f y4503 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e80 y4503 w406 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.260.797<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e81 y4503 w406 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.260.797<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x1e74 h27 y4504 ff6 fs16 fc0 sc0 ls0 ws0\">sulla redditivit\u00e0complessiva<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x3f5 y4505 w674 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Primo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e82 y4505 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e83 y4505 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e84 y4505 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e85 y4505 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e86 y4505 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e87 y4505 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e88 y4505 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e89 y4505 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e8a y4505 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e8b y4505 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e8c y4505 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e8d y4505 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.260.797<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e8e y4505 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.260.797<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x3f5 y4104 w675 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Secondo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e8f y4104 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e90 y4104 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e91 y4104 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e92 y4104 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e93 y4104 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e94 y4104 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e95 y4104 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e96 y4104 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e97 y4104 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e98 y4104 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e99 y4104 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e9a y4104 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e9b y4104 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x3f5 y4506 w676 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e9c y4506 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e9d y4506 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e9e y4506 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e9f y4506 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ea0 y4506 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ea1 y4506 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ea2 y4506 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ea3 y4506 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ea4 y4506 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ea5 y4506 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ea6 y4506 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ea7 y4506 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1722 y4506 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x3f5 y4507 w677 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">Impaired acquisite o originate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ea8 y434f w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ea9 y434f w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eaa y434f w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eab y434f w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eac y434f w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ead y434f w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eae y434f w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eaf y434f w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eb0 y434f w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eb1 y434f w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eb2 y434f w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eb3 y434f w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eb4 y434f w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41b6 w678 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">C. Attivit\u00e0 finanziarie in corso di dismissione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eb5 y41b6 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eb6 y41b6 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eb7 y41b6 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eb8 y41b6 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eb9 y41b6 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eba y41b6 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ebb y41b6 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ebc y41b6 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ebd y41b6 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ebe y41b6 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ebf y41b6 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.846<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ec0 y41b6 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ec1 y41b6 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.846<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x3f5 y4508 w674 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Primo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e82 y4508 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e83 y4508 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e84 y4508 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e85 y4508 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e86 y4508 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e87 y4508 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e88 y4508 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e89 y4508 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e8a y4508 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e8b y4508 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1ec2 y4508 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x173a y4508 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x3f5 y4509 w675 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Secondo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e8f y4509 w178 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e90 y4509 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e91 y4509 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e92 y4509 w178 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e93 y4509 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e94 y4509 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e95 y4509 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e96 y4509 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e97 y4509 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e98 y4509 w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1ec3 y4509 w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ec4 y4509 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x3f5 y41b2 w676 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e9c y41b2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e9d y41b2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e9e y41b2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e9f y41b2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ea0 y41b2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ea1 y41b2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ea2 y41b2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ea3 y41b2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ea4 y41b2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ea5 y41b2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ec5 y41b2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.846<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ec6 y41b2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ec7 y41b2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.846<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x3f5 y450a w677 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Impaired acquisite o originate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ea8 y450a w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ec8 y450a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ec9 y450a w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eca y450a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ecb y450a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ecc y450a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ecd y450a w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ece y450a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ecf y450a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ed0 y450a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1ed1 y450a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ed2 y450a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41d3 w679 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B+C)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ed3 y41d3 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.190.007<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ed4 y41d3 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.458.743<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ed5 y41d3 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.552.577<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ed6 y41d3 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.491.656<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ed7 y41d3 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.427.421<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ed8 y41d3 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">711.859<span class=\"_ _567\"> </span></div></td><td class=\"c n x4f8 y41d3 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">233.077<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ed9 y41d3 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">66.641<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eda y41d3 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">25.142<span class=\"_ _567\"> </span></div></td><td class=\"c n x1edb y41d3 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10.996<span class=\"_ _567\"> </span></div></td><td class=\"c n x1edc y41d3 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">266.406<span class=\"_ _567\"> </span></div></td><td class=\"c n x1edd y41d3 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">9.684.628<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ede y41d3 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">18.119.153<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x3f4 h27 y450b ff6 fs16 fc0 sc0 ls0 ws0\">D. Impegni a erogar<span class=\"_ _2\"></span>e fondi </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x3f4 h2c y450c ffb fs16 fc0 sc0 ls0 ws0\">e garanzie finanziarie rilasciate<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x3f5 y3fb3 w674 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Primo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1edf y3fb3 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">808.447<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ee0 y3fb3 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">835.136<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ee1 y3fb3 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">644.448<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ee2 y3fb3 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">423.814<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ee3 y3fb3 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">202.615<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ee4 y3fb3 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">84.268<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ee5 y3fb3 wcb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">30.391<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ee6 y3fb3 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">4.688<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ee7 y3fb3 w16c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">93<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ee8 y3fb3 w16c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">55<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ee9 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eea y3fb3 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">378.762<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eeb y3fb3 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">3.412.717<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x3f5 y41fc w675 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Secondo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eec y41fc w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.877<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eed y41fc w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">8.816<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eee y41fc wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">43.413<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eef y41fc wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">15.325<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ef0 y41fc w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">11.973<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ef1 y41fc wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">12.990<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ef2 y41fc wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.519<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ef3 y41fc wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.885<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ef4 y41fc wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.141<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ef5 y41fc wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">391<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ef6 y41fc w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ef7 y41fc wcb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10.495<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ef8 y41fc wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">115.825<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x3f5 y450d w676 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e9c y450d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e9d y450d w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e9e y450d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e9f y450d w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ea0 y450d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ea1 y450d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ea2 y450d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ea3 y450d w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ea4 y450d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ea5 y450d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ef9 y450d wcb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">32.279<span class=\"_ _567\"> </span></div></td><td class=\"c n x1efa y450d wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">6.224<span class=\"_ _567\"> </span></div></td><td class=\"c n x1efb y450d wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">38.503<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x3f5 y3fc9 w677 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Impaired acquisite o originate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ea8 y3fc9 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ec8 y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ec9 y3fc9 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eca y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ecb y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ecc y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ecd y3fc9 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ece y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ecf y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ed0 y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1efc y3fc9 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1efd y3fc9 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1efe y3fc9 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4324 w67a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale D<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eff y4324 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">810.324<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f00 y4324 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">843.952<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f01 y4324 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">687.861<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f02 y4324 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">439.139<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f03 y4324 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">214.588<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f04 y4324 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">97.258<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f05 y4324 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">35.910<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f06 y4324 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.573<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f07 y4324 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.234<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f08 y4324 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">446<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f09 y4324 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">32.279<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f0a y4324 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">395.481<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f0b y4324 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">3.567.045<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w67b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A + B + C + D)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f0c y3de2 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.000.331<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f0d y3de2 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.302.695<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f0e y3de2 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.240.438<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f0f y3de2 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.930.795<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f10 y3de2 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.642.009<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f11 y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">809.117<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f12 y3de2 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">268.987<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f13 y3de2 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">73.214<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f14 y3de2 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">28.376<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f15 y3de2 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">11.442<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f16 y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">298.685<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f17 y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10.080.109<span class=\"_ _567\"> </span></div></td><td class=\"c n x868 y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">21.686.198<span class=\"_ _567\"> </span></div></td></tr></table>A.3 Distribuzione <span class=\"_ _2\"></span>delle esposizioni cr<span class=\"_ _2\"></span>editizie garantite <span class=\"_ _2\"></span>per tipologia di <span class=\"_ _2\"></span>garanzia<span class=\"_ _567\"> </span>A.3.1 Consolidato prudenziale \u2013 Esposizioni creditizie per cassa e fuori bilancio verso<span class=\"_ _567\"> </span>banche garantite<span class=\"_ _567\"> </span><table class=\"s w67c h233\" id=\"_3af1cad1-bfcd-4e7f-847c-13d0c91ae529\"><tr><td></td><td></td><td></td><td></td><td class=\"c n x10a2 y450e w67d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Garanzie reali (1)<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x1f18 y450e w67e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Garanzie personali (2)<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x1f19 y450e w67f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _a\"></span>otale<span class=\"_ _567\"> </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></td><td></td><td></td><td class=\"t m0 x744 h27 y450f ff6 fs16 fc0 sc0 ls0 ws0\">(1+2)<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x1f1a y4510 w680 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Derivati su crediti<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x1f1b y4510 w41c h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Crediti di firma<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x1984 h27 y4511 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizione<span class=\"_ _567\"> </span></td><td class=\"t m0 x18fd h27 y4511 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizione<span class=\"_ _567\"> </span></td><td class=\"t m0 x1f1c h27 y4512 ff6 fs16 fc0 sc0 ls0 ws0\">Immobili -<span class=\"_ _567\"> </span></td><td class=\"t m0 x1f1d h27 y4512 ff6 fs16 fc0 sc0 ls0 ws0\">Immobili<span class=\"_ _567\"> </span></td><td class=\"c n xc4e y4513 w49b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Titoli<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f1e y4513 w516 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x1f1f h27 y4514 ff6 fs16 fc0 sc0 ls0 ws0\">CLN<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x1f20 h27 y4514 ff6 fs16 fc0 sc0 ls0 ws0\">Ammini-<span class=\"_ _567\"> </span></td><td></td><td class=\"c n x1f21 y4515 w681 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f22 y4515 w34b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Altre</div></td><td class=\"t m0 x1f23 h27 y4516 ff6 fs16 fc0 sc0 ls0 ws0\">Altri </td><td></td></tr><tr><td></td><td class=\"t m0 x1f24 h27 y4517 ff6 fs16 fc0 sc0 ls0 ws0\">lorda<span class=\"_ _567\"> </span></td><td class=\"t m0 x1f25 h27 y4517 ff6 fs16 fc0 sc0 ls0 ws0\">netta<span class=\"_ _567\"> </span></td><td class=\"t m0 x1f26 h27 y4518 ff6 fs16 fc0 sc0 ls0 ws0\">Ipoteche<span class=\"_ _567\"> </span></td><td class=\"t m0 x1f27 h27 y4518 ff6 fs16 fc0 sc0 ls0 ws0\">- leasing<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x1f28 h27 y4519 ff6 fs16 fc0 sc0 ls0 ws0\">garanzie<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 x1f29 h27 y451a ff6 fs16 fc0 sc0 ls0 ws0\">Altri derivati<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x180e h27 y451b ff6 fs16 fc0 sc0 ls0 ws0\">strazioni </td><td></td><td></td><td class=\"t m0 x1f2a h27 y451c ff6 fs16 fc0 sc0 ls0 ws0\">societ\u00e0 </td><td class=\"t m0 x1b25 h27 y451d ff6 fs16 fc0 sc0 ls0 ws0\">soggetti<span class=\"_ _567\"> </span></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x1f2b h2c y451e ffb fs16 fc0 sc0 ls0 ws0\">finanziario<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xf62 h27 y451f ff6 fs16 fc0 sc0 ls0 ws0\">reali<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x7f4 h27 y4520 ff6 fs16 fc0 sc0 ls0 ws0\">Contro-<span class=\"_ _567\"> </span></td><td class=\"c n x1f2c y4521 w681 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f2d y4521 w34b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x1f2e h27 y4522 ff6 fs16 fc0 sc0 ls0 ws0\">pubbliche<span class=\"_ _567\"> </span></td><td class=\"t m0 x1f2f h27 y4523 ff6 fs16 fc0 sc0 ls0 ws0\">Altri </td><td class=\"t m0 x1f30 h2c y4524 ffb fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">finanziarie<span class=\"_ _567\"> </span></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=\"t m0 x180f h27 y4525 ff6 fs16 fc0 sc0 ls0 ws0\">parti </td><td></td><td class=\"t m0 xcbd h27 y4526 ff6 fs16 fc0 sc0 ls0 ws0\">societ\u00e0 </td><td class=\"t m0 x1a61 h27 y4527 ff6 fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">soggetti<span class=\"_ _567\"> </span></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 class=\"t m0 x7f4 h27 y4528 ff6 fs16 fc0 sc0 ls0 ws0\">centrali<span class=\"_ _567\"> </span></td><td class=\"t m0 x1b24 h2c y4529 ffb fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">finanziarie<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h27 y452a ff6 fs16 fc0 sc0 ls0 ws0\">1. Esposizioni creditizie per </td><td class=\"c n x1f31 y452b w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">25.014<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f32 y452b w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">24.996<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f33 y452b w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f34 y452b w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f35 y452b w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">24.869<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f36 y452b w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f37 y452b w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f38 y452b w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f39 y452b w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f3a y452b w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f3b y452b w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f3c y452b w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f3d y452b w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f3e y452b w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f3f y452b w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f40 y452b w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">24.869<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y452c ff6 fs16 fc0 sc0 ls0 ws0\">cassa garantite:<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f41 y4245 w682 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.1. totalmente garantite<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f42 y4245 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">25.014<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f43 y4245 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">24.996<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f44 y4245 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f45 y4245 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f46 y4245 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">24.869<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f47 y4245 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f48 y4245 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f49 y4245 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f4a y4245 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f4b y4245 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f4c y4245 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f4d y4245 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f4e y4245 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f4f y4245 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f50 y4245 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f51 y4245 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">24.869<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y452d w683 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f52 y452d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f53 y452d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f54 y452d w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f55 y452d w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f56 y452d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f57 y452d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f58 y452d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f59 y452d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5a y452d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5b y452d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5c y452d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5d y452d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5e y452d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5f y452d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f60 y452d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f61 y452d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1f41 y452e w684 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.2. parzialmente garantite<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f62 y452e w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f63 y452e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f64 y452e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f65 y452e w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f66 y452e w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f67 y452e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f68 y452e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f69 y452e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f6a y452e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f6b y452e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f6c y452e w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f6d y452e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f6e y452e w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f6f y452e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f70 y452e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f71 y452e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y452f w683 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f52 y452f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f53 y452f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f54 y452f w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f55 y452f w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f56 y452f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f57 y452f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f58 y452f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f59 y452f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5a y452f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5b y452f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5c y452f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5d y452f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5e y452f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5f y452f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f60 y452f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f61 y452f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y4530 ff6 fs16 fc0 sc0 ls0 ws0\">2. Esposizioni creditizie \u201cfuori </td><td class=\"c n x1f72 y4531 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f73 y4531 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f74 y4531 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f75 y4531 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f76 y4531 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f77 y4531 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f78 y4531 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f79 y4531 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f7a y4531 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f7b y4531 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f7c y4531 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f7d y4531 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f7e y4531 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f7f y4531 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f80 y4531 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f81 y4531 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y4532 ff6 fs16 fc0 sc0 ls0 ws0\">bilancio\u201d garantite:<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f41 y4533 w682 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.1. totalmente garantite<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f82 y4533 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f83 y4533 w178 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f84 y4533 w178 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f85 y4533 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f86 y4533 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f87 y4533 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f88 y4533 w178 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f89 y4533 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f8a y4533 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f8b y4533 w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f8c y4533 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f8d y4533 w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f8e y4533 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f8f y4533 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f90 y4533 w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f91 y4533 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y4534 w683 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">di cui deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f52 y4534 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f53 y4534 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f54 y4534 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f55 y4534 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f56 y4534 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f57 y4534 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f58 y4534 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f59 y4534 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5a y4534 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5b y4534 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5c y4534 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5d y4534 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5e y4534 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5f y4534 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f60 y4534 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f61 y4534 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1f41 y4535 w684 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.2. parzialmente garantite<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f62 y4535 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f63 y4535 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f64 y4535 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f65 y4535 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f66 y4535 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f67 y4535 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f68 y4535 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f69 y4535 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f6a y4535 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f6b y4535 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f6c y4535 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f6d y4535 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f6e y4535 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f6f y4535 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f70 y4535 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f71 y4535 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y3f41 w683 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">di cui deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f52 y3f41 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f53 y3f41 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f54 y3f41 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f55 y3f41 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f56 y3f41 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f57 y3f41 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f58 y3f41 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f59 y3f41 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5a y3f41 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5b y3f41 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5c y3f41 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5d y3f41 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5e y3f41 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5f y3f41 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f60 y3f41 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f61 y3f41 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table>A.3.2 Consolidato prudenziale - Esposizioni creditizie per cassa e fuori bilancio verso<span class=\"_ _567\"> </span> clientela garantite<span class=\"_ _567\"> </span>Esposizione<span class=\"_ _567\"> </span>lorda<span class=\"_ _567\"> </span>Esposizione<span class=\"_ _567\"> </span>lorda<span class=\"_ _567\"> </span><table class=\"s w685 h234\" id=\"_de65aa52-d066-47e1-a37c-bbc54012df9d\"><tr><td></td><td></td><td></td><td></td><td class=\"c n x10a2 y4536 w67d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Garanzie reali (1)<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x1f18 y4536 w67e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Garanzie personali (2)<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x1f19 y4536 w67f h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _a\"></span>otale<span class=\"_ _567\"> </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></td><td></td><td></td><td class=\"t m0 x744 h27 y4537 ff6 fs16 fc0 sc0 ls0 ws0\">(1+2)<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x1f1a y4538 w680 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Derivati su crediti<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x1f1b y4538 w41c h1b2\"><div class=\"t m0 x2a1 h27 y3db0 ffb fs16 fc0 sc0 ls0 ws0\">Crediti di firma<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x1f1c h27 y4539 ff6 fs16 fc0 sc0 ls0 ws0\">Immobili -<span class=\"_ _567\"> </span></td><td class=\"t m0 x1f1d h27 y4539 ff6 fs16 fc0 sc0 ls0 ws0\">Immobili<span class=\"_ _567\"> </span></td><td class=\"c n xc4e y453a w49b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Titoli<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f1e y453a w516 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x1f1f h27 y453b ff6 fs16 fc0 sc0 ls0 ws0\">CLN<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x1f20 h27 y453b ff6 fs16 fc0 sc0 ls0 ws0\">Ammini-<span class=\"_ _567\"> </span></td><td></td><td class=\"c n x1f21 y453c w681 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f22 y453c w34b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Altre</div></td><td class=\"t m0 x1f23 h27 y453d ff6 fs16 fc0 sc0 ls0 ws0\">Altri </td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x1f26 h27 y453e ff6 fs16 fc0 sc0 ls0 ws0\">Ipoteche<span class=\"_ _567\"> </span></td><td class=\"t m0 x1f27 h27 y453e ff6 fs16 fc0 sc0 ls0 ws0\">- leasing<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x1f28 h27 y453f ff6 fs16 fc0 sc0 ls0 ws0\">garanzie<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 x1f29 h27 y4540 ff6 fs16 fc0 sc0 ls0 ws0\">Altri derivati<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x180e h27 y4541 ff6 fs16 fc0 sc0 ls0 ws0\">strazioni </td><td></td><td></td><td class=\"t m0 x1f2a h27 y4542 ff6 fs16 fc0 sc0 ls0 ws0\">societ\u00e0 </td><td class=\"t m0 x1b25 h27 y4543 ff6 fs16 fc0 sc0 ls0 ws0\">soggetti<span class=\"_ _567\"> </span></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x1f2b h2c y4544 ffb fs16 fc0 sc0 ls0 ws0\">finanziario<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xf62 h27 y4545 ff6 fs16 fc0 sc0 ls0 ws0\">reali<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x7f4 h27 y4546 ff6 fs16 fc0 sc0 ls0 ws0\">Contro-<span class=\"_ _567\"> </span></td><td class=\"c n x1f2c y4547 w681 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f2d y4547 w34b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x1f2e h27 y4548 ff6 fs16 fc0 sc0 ls0 ws0\">pubbliche<span class=\"_ _567\"> </span></td><td class=\"t m0 x1f2f h27 y4549 ff6 fs16 fc0 sc0 ls0 ws0\">Altri </td><td class=\"t m0 x1f30 h2c y454a ffb fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">finanziarie<span class=\"_ _567\"> </span></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=\"t m0 x180f h27 y454b ff6 fs16 fc0 sc0 ls0 ws0\">parti </td><td></td><td class=\"t m0 xcbd h27 y454c ff6 fs16 fc0 sc0 ls0 ws0\">societ\u00e0 </td><td class=\"t m0 x1a61 h27 y454d ff6 fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">soggetti<span class=\"_ _567\"> </span></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 class=\"t m0 x7f4 h27 y454e ff6 fs16 fc0 sc0 ls0 ws0\">centrali<span class=\"_ _567\"> </span></td><td class=\"t m0 x1b24 h2c y454f ffb fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">finanziarie<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h27 y4550 ff6 fs16 fc0 sc0 ls0 ws0\">1. Esposizioni creditizie per </td><td class=\"c n x1f92 y4551 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">9.193.656<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f93 y4551 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.991.251<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f94 y4551 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.763.927<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f95 y4551 w443 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">38.653<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f96 y4551 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">603.806<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f97 y4551 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.482.292<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f98 y4551 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f99 y4551 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f9a y4551 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f9b y4551 w442 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f9c y4551 w686 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\"><span class=\"ws174\">-</span><span class=\"ws174\">   <span class=\"_ _258\"> </span></span>1.046.671<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1f9d y4551 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">38.583<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f9e y4551 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">29.890<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f9f y4551 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">731.900<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fa0 y4551 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.735.722<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y4552 ff6 fs16 fc0 sc0 ls0 ws0\">cassa garantite:<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f41 y4376 w682 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.1. totalmente garantite<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fa1 y4376 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.241.710<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fa2 y4376 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.064.686<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fa3 y4376 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.763.470<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fa4 y4376 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">38.653<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fa5 y4376 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">586.715<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fa6 y4376 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.479.652<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fa7 y4376 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fa8 y4376 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fa9 y4376 w248 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1faa y4376 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fab y4376 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">460.800<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fac y4376 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fad y4376 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">13.058<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fae y4376 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">27.205<span class=\"_ _567\"> </span></div></td><td class=\"c n x1faf y4376 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">685.636<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fb0 y4376 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.055.189<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y4137 w683 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fb1 y4137 w189 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">197.242<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fb2 y4137 w189 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">107.909<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fb3 y4137 wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">61.969<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fb4 y4137 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.638<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fb5 y4137 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">981<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fb6 y4137 w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.621<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fb7 y4137 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fb8 y4137 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fb9 y4137 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fba y4137 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fbb y4137 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">19.230<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fbc y4137 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fbd y4137 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">232<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fbe y4137 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">38<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fbf y4137 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">14.022<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fc0 y4137 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">107.731<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1f41 y4553 w684 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.2. parzialmente garantite<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fc1 y4553 w189 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">951.946<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fc2 y4553 w189 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">926.565<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fc3 y4553 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">457<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fc4 y4553 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fc5 y4553 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">17.091<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fc6 y4553 w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.640<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fc7 y4553 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fc8 y4553 w248 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fc9 y4553 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fca y4553 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fcb y4553 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">585.871<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fcc y4553 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fcd y4553 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">25.525<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fce y4553 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.685<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fcf y4553 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">46.264<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fd0 y4553 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">680.533<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y4554 w683 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fd1 y4554 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">48.472<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fd2 y4554 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">33.746<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fd3 y4554 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fd4 y4554 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fd5 y4554 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.882<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fd6 y4554 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">161<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fd7 y4554 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fb8 y4554 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fd8 y4554 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fd9 y4554 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fda y4554 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">25.926<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fdb y4554 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fdc y4554 w181 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">213<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fdd y4554 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fde y4554 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">627<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fdf y4554 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">28.809<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y4555 ff6 fs16 fc0 sc0 ls0 ws0\">2. Esposizioni creditizie \u201cfuori </td><td class=\"c n x1fe0 y4556 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">830.651<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fe1 y4556 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">829.965<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fe2 y4556 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">18.147<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fe3 y4556 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fe4 y4556 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">93.437<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fe5 y4556 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">35.566<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fe6 y4556 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fe7 y4556 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fe8 y4556 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fe9 y4556 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fea y4556 w60e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.409<span class=\"_ _567\"> </span></div></td><td class=\"c n x1feb y4556 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fec y4556 w1a0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">665<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fed y4556 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.940<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fee y4556 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">617.449<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fef y4556 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">785.613<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y4557 ff6 fs16 fc0 sc0 ls0 ws0\">bilancio\u201d garantite:<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f41 y4558 w682 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.1. totalmente garantite<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ff0 y4558 w189 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">704.776<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ff1 y4558 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">704.188<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ff2 y4558 wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">18.147<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ff3 y4558 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ff4 y4558 wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">80.438<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ff5 y4558 w177 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">32.222<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ff6 y4558 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ff7 y4558 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ff8 y4558 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fca y4558 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ff9 y4558 w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.387<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ffa y4558 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ffb y4558 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ffc y4558 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">13.842<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ffd y4558 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">558.093<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ffe y4558 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">704.129<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y41f1 w683 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">di cui deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fff y41f1 w185 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.617<span class=\"_ _567\"> </span></div></td><td class=\"c n x2000 y41f1 w185 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.467<span class=\"_ _567\"> </span></div></td><td class=\"c n x2001 y41f1 w1e2 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10<span class=\"_ _567\"> </span></div></td><td class=\"c n x2002 y41f1 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2003 y41f1 w181 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">171<span class=\"_ _567\"> </span></div></td><td class=\"c n x2004 y41f1 w182 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">176<span class=\"_ _567\"> </span></div></td><td class=\"c n x2005 y41f1 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d6f y41f1 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2006 y41f1 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2007 y41f1 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2008 y41f1 w103 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n x2009 y41f1 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x200a y41f1 w248 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x200b y41f1 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x200c y41f1 wd3 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.107<span class=\"_ _567\"> </span></div></td><td class=\"c n x200d y41f1 w185 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.467<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1f41 y4006 w684 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.2. parzialmente garantite<span class=\"_ _567\"> </span></div></td><td class=\"c n x200e y4006 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">125.875<span class=\"_ _567\"> </span></div></td><td class=\"c n x200f y4006 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">125.777<span class=\"_ _567\"> </span></div></td><td class=\"c n x2010 y4006 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2011 y4006 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2012 y4006 w177 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">12.999<span class=\"_ _567\"> </span></div></td><td class=\"c n x2013 y4006 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.344<span class=\"_ _567\"> </span></div></td><td class=\"c n x2014 y4006 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2015 y4006 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2016 y4006 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2017 y4006 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2018 y4006 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.022<span class=\"_ _567\"> </span></div></td><td class=\"c n x2019 y4006 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x201a y4006 wea h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">665<span class=\"_ _567\"> </span></div></td><td class=\"c n x201b y4006 w169 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">98<span class=\"_ _567\"> </span></div></td><td class=\"c n x201c y4006 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">59.356<span class=\"_ _567\"> </span></div></td><td class=\"c n x201d y4006 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">81.484<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y3de2 w683 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">di cui deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x201e y3de2 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.030<span class=\"_ _567\"> </span></div></td><td class=\"c n x201f y3de2 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.994<span class=\"_ _567\"> </span></div></td><td class=\"c n x2020 y3de2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2021 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2022 y3de2 w103 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">9<span class=\"_ _567\"> </span></div></td><td class=\"c n x2023 y3de2 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">277<span class=\"_ _567\"> </span></div></td><td class=\"c n x2024 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2025 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2026 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2027 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2028 y3de2 w3a9 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5<span class=\"_ _567\"> </span></div></td><td class=\"c n x2029 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x202a y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x202b y3de2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x202c y3de2 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.557<span class=\"_ _567\"> </span></div></td><td class=\"c n x202d y3de2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.848<span class=\"_ _567\"> </span></div></td></tr></table><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gsddd\">B. Distribuzione e concentrazione delle esposizioni creditizie<span class=\"_ _567\"> </span></div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gsdde\">B.1 <span class=\"_ _1d\"></span>Consolidato <span class=\"_ _24\"> </span>prudenziale <span class=\"_ _1d\"></span>- <span class=\"_ _24\"> </span>Distribuzione <span class=\"_ _1d\"></span>settoriale <span class=\"_ _24\"> </span>delle <span class=\"_ _1d\"></span>esposizioni <span class=\"_ _24\"> </span>creditizie <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>cassa <span class=\"_ _24\"> </span>e </div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gsddf\">\"fuori bilancio\" verso clientela (Parte 1)<span class=\"_ _567\"> </span></div><div class=\"gsde0\"><table class=\"s w687 h235\" id=\"_b1e18a99-3304-47b8-80ca-61c14a69ed5c\"><tr><td class=\"c n x304 y4559 w688 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Esposizioni/Controparti<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x202e y4559 w689 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Amministrazioni pubbliche<span class=\"_ _567\"> </span></div></td><td class=\"c n x202f y4559 w68a h1ce\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x2030 y4559 w68a h1ce\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x2031 h27 y455a ff6 fs16 fc0 sc0 ls0 ws0\">(di cui: imprese di assicurazione)<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"c n x2032 y455b w68b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Esposizione netta<span class=\"_ _567\"> </span></div></td><td class=\"c n x2033 y455b w68c h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche valore<span class=\"_ _567\"> </span></div></td><td class=\"c n x2034 y455b w5c1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Esposizione netta<span class=\"_ _567\"> </span></div></td><td class=\"c n x2035 y455b w68d h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche valore<span class=\"_ _567\"> </span></div></td><td class=\"c n x2036 y455b w5c1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Esposizione netta<span class=\"_ _567\"> </span></div></td><td class=\"c n x2037 y455b w68d h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche valore<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 xf5a h27 y455c ff6 fs16 fc0 sc0 ls0 ws0\">complessive<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x2038 h27 y455c ff6 fs16 fc0 sc0 ls0 ws0\">complessive<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x18ef h27 y455c ff6 fs16 fc0 sc0 ls0 ws0\">complessive<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 x547 h27 y455d ff6 fs16 fc0 sc0 ls0 ws0\">A. Esposizioni creditizie per cassa<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x883 y455e w68e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.1 Soffer<span class=\"_ _2\"></span>enze<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2039 y455e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x203a y455e w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x203b y455e w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">23<span class=\"_ _567\"> </span></div></td><td class=\"c n x203c y455e wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10.537<span class=\"_ _567\"> </span></div></td><td class=\"c n x203d y455e w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x203e y455e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y455f w619 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: esposizioni oggetto di concessioni<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x203f y455f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2040 y455f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2041 y455f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2042 y455f w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2043 y455f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2044 y455f w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4560 w68f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.2 Inadempienze probabili<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2045 y4560 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2046 y4560 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2047 y4560 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">972<span class=\"_ _567\"> </span></div></td><td class=\"c n x2048 y4560 wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">704<span class=\"_ _567\"> </span></div></td><td class=\"c n x2049 y4560 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x204a y4560 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y4561 w619 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: esposizioni oggetto di concessioni<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x203f y4561 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2040 y4561 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2041 y4561 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2042 y4561 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2043 y4561 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2044 y4561 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4562 w690 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.3 Esposizioni scadute deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x204b y4562 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.209<span class=\"_ _567\"> </span></div></td><td class=\"c n x204c y4562 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">462<span class=\"_ _567\"> </span></div></td><td class=\"c n x204d y4562 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5<span class=\"_ _567\"> </span></div></td><td class=\"c n x204e y4562 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x204f y4562 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5<span class=\"_ _567\"> </span></div></td><td class=\"c n xe12 y4562 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y4563 w619 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: esposizioni oggetto di concessioni<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x203f y4563 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2040 y4563 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2041 y4563 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2042 y4563 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2043 y4563 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2044 y4563 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4564 w691 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.4 Esposizioni non deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2050 y4564 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.201.441<span class=\"_ _567\"> </span></div></td><td class=\"c n x2051 y4564 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">807<span class=\"_ _567\"> </span></div></td><td class=\"c n x2052 y4564 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">861.794<span class=\"_ _567\"> </span></div></td><td class=\"c n x2053 y4564 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9.891<span class=\"_ _567\"> </span></div></td><td class=\"c n x2054 y4564 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">17.225<span class=\"_ _567\"> </span></div></td><td class=\"c n x2055 y4564 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">95<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y4565 w619 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: esposizioni oggetto di concessioni<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x203f y4565 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2056 y4565 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x2057 y4565 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2058 y4565 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2059 y4565 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x205a y4565 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c x304 y41ed w692 h236\"><div class=\"t m0 x2a1 h27 y4566 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale A<span class=\"_ _567\"> </span></div><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. Esposizioni creditizie fuori bilancio<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x205b y4567 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.203.650<span class=\"_ _567\"> </span></div></td><td class=\"c n x205c y4567 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.269<span class=\"_ _567\"> </span></div></td><td class=\"c n x205d y4567 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">862.794<span class=\"_ _567\"> </span></div></td><td class=\"c n x205e y4567 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">21.132<span class=\"_ _567\"> </span></div></td><td class=\"c n x205f y4567 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">17.230<span class=\"_ _567\"> </span></div></td><td class=\"c n x2060 y4567 w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">95<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y42a6 w693 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">B.1 Esposizioni deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x2061 y42a6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2062 y42a6 w16c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">59<span class=\"_ _567\"> </span></div></td><td class=\"c n x2063 y42a6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2064 y42a6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2065 y42a6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y41fc w694 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">B.2 Esposizioni non deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2066 y41fc w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">26.698<span class=\"_ _567\"> </span></div></td><td class=\"c n x2067 y41fc w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2068 y41fc wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">200.999<span class=\"_ _567\"> </span></div></td><td class=\"c n x2069 y41fc wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">137<span class=\"_ _567\"> </span></div></td><td class=\"c n x206a y41fc w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x206b y41fc w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41f1 w3b5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale B<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x206c y41f1 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">26.698<span class=\"_ _567\"> </span></div></td><td class=\"c n x206d y41f1 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x206e y41f1 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">201.058<span class=\"_ _567\"> </span></div></td><td class=\"c n x206f y41f1 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">137<span class=\"_ _567\"> </span></div></td><td class=\"c n x2070 y41f1 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2071 y41f1 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4006 w293 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2072 y4006 w2b4 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x2073 y4006 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.230.348<span class=\"_ _567\"> </span></div></td><td class=\"c n x2074 y4006 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.269<span class=\"_ _567\"> </span></div></td><td class=\"c n x2075 y4006 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.063.852<span class=\"_ _567\"> </span></div></td><td class=\"c n x2076 y4006 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">21.269<span class=\"_ _567\"> </span></div></td><td class=\"c n x2077 y4006 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">17.230<span class=\"_ _567\"> </span></div></td><td class=\"c n x2078 y4006 w1be h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">95<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w293 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2072 y3de2 w2b4 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td class=\"c n x2073 y3de2 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.710.987<span class=\"_ _567\"> </span></div></td><td class=\"c n x2074 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.695<span class=\"_ _567\"> </span></div></td><td class=\"c n x2079 y3de2 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">688.781<span class=\"_ _567\"> </span></div></td><td class=\"c n x207a y3de2 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">20.458<span class=\"_ _567\"> </span></div></td><td class=\"c n x207b y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10.259<span class=\"_ _567\"> </span></div></td><td class=\"c n x207c y3de2 w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">95<span class=\"_ _567\"> </span></div></td></tr></table></div>B.1 <span class=\"_ _1d\"></span>Consolidato <span class=\"_ _24\"> </span>prudenziale <span class=\"_ _1d\"></span>- <span class=\"_ _24\"> </span>Distribuzione <span class=\"_ _1d\"></span>settoriale <span class=\"_ _24\"> </span>delle <span class=\"_ _1d\"></span>esposizioni <span class=\"_ _24\"> </span>creditizie <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>cassa <span class=\"_ _24\"> </span>e<span class=\"_ _567\"> </span>\"fuori bilancio\" verso clientela (Parte 2)<span class=\"_ _567\"> </span><table class=\"s w695 h237\" id=\"_09e823cf-e7ab-4747-a9de-bafb6c17dc64\"><tr><td class=\"c n x207d y4568 w688 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizioni/Controparti<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x207e y4568 w3f3 h1b2\"><div class=\"t m0 x2a1 h27 y3db0 ffb fs16 fc0 sc0 ls0 ws0\">Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x207f y4568 w696 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Famiglie<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"c n x2080 y4569 w68b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Esposizione netta<span class=\"_ _567\"> </span></div></td><td class=\"c n x2081 y4569 w697 h1ce\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche valore complessive<span class=\"_ _567\"> </span></div></td><td class=\"c n x2082 y4569 w5c2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Esposizione netta<span class=\"_ _567\"> </span></div></td><td class=\"c n x2083 y4569 w698 h1ce\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche valore complessive<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y456a ff6 fs16 fc0 sc0 ls0 ws0\">A. Esposizioni creditizie per cassa<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n xb80 y456b w68e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.1 Soffer<span class=\"_ _2\"></span>enze<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2084 y456b wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">21.626<span class=\"_ _567\"> </span></div></td><td class=\"c n x2085 y456b w17a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">76.860<span class=\"_ _567\"> </span></div></td><td class=\"c n x2086 y456b w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.106<span class=\"_ _567\"> </span></div></td><td class=\"c n x2087 y456b wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">11.535<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2088 y429e w619 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: esposizioni oggetto di concessioni<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2089 y429e w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.218<span class=\"_ _567\"> </span></div></td><td class=\"c n x208a y429e w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.464<span class=\"_ _567\"> </span></div></td><td class=\"c n x208b y429e wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">839<span class=\"_ _567\"> </span></div></td><td class=\"c n x208c y429e w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.665<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y3fc1 w68f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.2 Inadempienze probabili<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x208d y3fc1 wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">81.584<span class=\"_ _567\"> </span></div></td><td class=\"c n x208e y3fc1 wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">51.158<span class=\"_ _567\"> </span></div></td><td class=\"c n x208f y3fc1 wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">50.446<span class=\"_ _567\"> </span></div></td><td class=\"c n x2090 y3fc1 wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">22.233<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2088 y3f0b w619 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: esposizioni oggetto di concessioni<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2091 y3f0b wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">26.030<span class=\"_ _567\"> </span></div></td><td class=\"c n x2092 y3f0b w17a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.095<span class=\"_ _567\"> </span></div></td><td class=\"c n x2093 y3f0b w17a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">13.585<span class=\"_ _567\"> </span></div></td><td class=\"c n x2094 y3f0b w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.324<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y456c w690 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.3 Esposizioni scadute deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2095 y456c w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.271<span class=\"_ _567\"> </span></div></td><td class=\"c n x2096 y456c w245 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">836<span class=\"_ _567\"> </span></div></td><td class=\"c n x2097 y456c w17a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">11.558<span class=\"_ _567\"> </span></div></td><td class=\"c n x2098 y456c w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.038<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2088 y3fac w619 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: esposizioni oggetto di concessioni<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2089 y3fac w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.836<span class=\"_ _567\"> </span></div></td><td class=\"c n x2099 y3fac w245 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">387<span class=\"_ _567\"> </span></div></td><td class=\"c n x208b y3fac wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">283<span class=\"_ _567\"> </span></div></td><td class=\"c n x209a y3fac w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">69<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y42b9 w691 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.4 Esposizioni non deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x209b y42b9 w699 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.016.794<span class=\"_ _567\"> </span></div></td><td class=\"c n x209c y42b9 w17a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">75.675<span class=\"_ _567\"> </span></div></td><td class=\"c n x209d y42b9 w699 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.540.859<span class=\"_ _567\"> </span></div></td><td class=\"c n x209e y42b9 wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">40.785<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2088 y4209 w619 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: esposizioni oggetto di concessioni<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2091 y4209 wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">23.779<span class=\"_ _567\"> </span></div></td><td class=\"c n x209f y4209 w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.517<span class=\"_ _567\"> </span></div></td><td class=\"c n x20a0 y4209 wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.958<span class=\"_ _567\"> </span></div></td><td class=\"c n x20a1 y4209 w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.975<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c x304 y41ed w692 h238\"><div class=\"t m0 x2a1 h27 y456d ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale A<span class=\"_ _567\"> </span></div><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. Esposizioni creditizie fuori bilancio<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x20a2 y44c3 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.124.275<span class=\"_ _567\"> </span></div></td><td class=\"c n x20a3 y44c3 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">204.529<span class=\"_ _567\"> </span></div></td><td class=\"c n x20a4 y44c3 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.608.969<span class=\"_ _567\"> </span></div></td><td class=\"c n x20a5 y44c3 w443 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">76.591<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y42a6 w693 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">B.1 Esposizioni deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x20a6 y42a6 w177 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">35.053<span class=\"_ _567\"> </span></div></td><td class=\"c n x20a7 y42a6 w185 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.817<span class=\"_ _567\"> </span></div></td><td class=\"c n x20a8 y42a6 w185 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.562<span class=\"_ _567\"> </span></div></td><td class=\"c n x20a9 y42a6 w16c h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y41fc w694 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">B.2 Esposizioni non deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x20aa y41fc w699 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.105.504<span class=\"_ _567\"> </span></div></td><td class=\"c n x20ab y41fc w245 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">783<span class=\"_ _567\"> </span></div></td><td class=\"c n x20ac y41fc w189 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">223.536<span class=\"_ _567\"> </span></div></td><td class=\"c n x20ad y41fc w245 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">171<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y44c5 w3b5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale B<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x20ae y44c5 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.140.557<span class=\"_ _567\"> </span></div></td><td class=\"c n x20af y44c5 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.600<span class=\"_ _567\"> </span></div></td><td class=\"c n x20b0 y44c5 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">225.098<span class=\"_ _567\"> </span></div></td><td class=\"c n x20b1 y44c5 w1a0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">181<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y435e w293 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x20b2 y435e w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x20b3 y435e w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.264.832<span class=\"_ _567\"> </span></div></td><td class=\"c n x20b4 y435e w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">207.129<span class=\"_ _567\"> </span></div></td><td class=\"c n x20b5 y435e w406 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.834.067<span class=\"_ _567\"> </span></div></td><td class=\"c n x20b6 y435e w443 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">76.772<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w69a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B<span class=\"_ _567\"> </span></div></td><td class=\"c n x20b7 y3de2 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td class=\"c n x20b8 y3de2 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.469.245<span class=\"_ _567\"> </span></div></td><td class=\"c n x20b9 y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">227.356<span class=\"_ _567\"> </span></div></td><td class=\"c n x20ba y3de2 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.429.582<span class=\"_ _567\"> </span></div></td><td class=\"c n x20bb y3de2 w63f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">77.013<span class=\"_ _567\"> </span></div></td></tr></table>B.2 <span class=\"_ _8\"></span>Consolidato <span class=\"_ _8\"></span>prudenziale <span class=\"_ _b\"></span>- <span class=\"_ _8\"></span>Distribuzione <span class=\"_ _8\"></span>territoriale <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>esposizioni <span class=\"_ _8\"></span>creditizie <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>cassa <span class=\"_ _8\"></span>e \"fuori bilancio\" verso clientela (Parte 1)<span class=\"_ _567\"> </span><table class=\"s w69b h239\" id=\"_7baca89c-b62b-480e-83ef-c03fca19164d\"><tr><td class=\"c n x207d y456e w69c h1b2\"><div class=\"t m0 x2a1 h27 y3db0 ffb fs16 fc0 sc0 ls0 ws0\">Esposizioni/Aree geografiche<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x20bc y456e w69d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Italia<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x20bd y456e w69e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Altri paesi europei<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x20be y456e w69f h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">America<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c n x20bf y456f w6a0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Esposizioni netta<span class=\"_ _567\"> </span></div></td><td class=\"c n x20c0 y456f w68c h1ce\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche valore<span class=\"_ _567\"> </span></div></td><td class=\"c n x20c1 y456f w6a1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Esposizioni netta<span class=\"_ _567\"> </span></div></td><td class=\"c n x20c2 y456f w68d h1ce\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche valore<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x20c3 h27 y4570 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizioni netta<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x20c4 h27 y4571 ff6 fs16 fc0 sc0 ls0 ws0\">complessive<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x20c5 h27 y4571 ff6 fs16 fc0 sc0 ls0 ws0\">complessive<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"t m0 xb73 h27 y4572 ff6 fs16 fc0 sc0 ls0 ws0\">A. Esposizioni creditizie per cassa<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n xb80 y42ee w68e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.1 Soffer<span class=\"_ _2\"></span>enze<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x20c6 y42ee w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">27.754<span class=\"_ _567\"> </span></div></td><td class=\"c n x20c7 y42ee wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">98.916<span class=\"_ _567\"> </span></div></td><td class=\"c n x20c8 y42ee w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x20c9 y42ee w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">17<span class=\"_ _567\"> </span></div></td><td class=\"c n x20ca y42ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y3fac w68f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.2 Inadempienze probabili<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x20cb y3fac w189 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">132.755<span class=\"_ _567\"> </span></div></td><td class=\"c n x20cc y3fac w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">73.932<span class=\"_ _567\"> </span></div></td><td class=\"c n x20cd y3fac wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">240<span class=\"_ _567\"> </span></div></td><td class=\"c n x20ce y3fac wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">154<span class=\"_ _567\"> </span></div></td><td class=\"c n x20cf y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y4229 w690 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.3 Esposizioni scadute deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x20d0 y4229 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">17.991<span class=\"_ _567\"> </span></div></td><td class=\"c n x20d1 y4229 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.328<span class=\"_ _567\"> </span></div></td><td class=\"c n x20d2 y4229 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">21<span class=\"_ _567\"> </span></div></td><td class=\"c n x20d3 y4229 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5<span class=\"_ _567\"> </span></div></td><td class=\"c n x20d4 y4229 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">30<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y422a w691 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.4 Esposizioni non deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x20d5 y422a wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">16.171.136<span class=\"_ _567\"> </span></div></td><td class=\"c n x20d6 y422a w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">126.964<span class=\"_ _567\"> </span></div></td><td class=\"c n x20d7 y422a wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">437.325<span class=\"_ _567\"> </span></div></td><td class=\"c n x20d8 y422a wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">180<span class=\"_ _567\"> </span></div></td><td class=\"c n x20d9 y422a w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.332<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4138 w28a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A)<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x20da y4138 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">16.349.636<span class=\"_ _567\"> </span></div></td><td class=\"c n x20db y4138 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">303.140<span class=\"_ _567\"> </span></div></td><td class=\"c n x20dc y4138 w627 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">437.586<span class=\"_ _567\"> </span></div></td><td class=\"c n x20dd y4138 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">356<span class=\"_ _567\"> </span></div></td><td class=\"c n x20de y4138 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">7.362<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y4573 ff6 fs16 fc0 sc0 ls0 ws0\">B. Esposizioni creditizie fuori bilancio<span class=\"_ _74\"> </span> <span class=\"_ _320\"> </span> <span class=\"_ _221\"> </span> <span class=\"_ _320\"> </span> <span class=\"_ _221\"> </span> </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n xb80 y4574 w693 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.1 Esposizioni deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x20df y4574 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">36.642<span class=\"_ _567\"> </span></div></td><td class=\"c n x20e0 y4574 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.827<span class=\"_ _567\"> </span></div></td><td class=\"c n x20e1 y4574 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">32<span class=\"_ _567\"> </span></div></td><td class=\"c n x20e2 y4574 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x20e3 y4574 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y422d w694 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.2 Esposizioni non deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x20e4 y422d w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.505.535<span class=\"_ _567\"> </span></div></td><td class=\"c n x20e5 y422d wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.091<span class=\"_ _567\"> </span></div></td><td class=\"c n x20e6 y422d wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">50.773<span class=\"_ _567\"> </span></div></td><td class=\"c n x20e7 y422d w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x20e8 y422d w181 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">419<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41f1 w292 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (B)<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x20e9 y41f1 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.542.177<span class=\"_ _567\"> </span></div></td><td class=\"c n x20ea y41f1 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.918<span class=\"_ _567\"> </span></div></td><td class=\"c n x20eb y41f1 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">50.805<span class=\"_ _567\"> </span></div></td><td class=\"c n x20ec y41f1 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x20ed y41f1 w1a0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">419<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4006 w293 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x20ee y4006 w2b4 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x20ef y4006 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">19.891.813<span class=\"_ _567\"> </span></div></td><td class=\"c n x20f0 y4006 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">306.058<span class=\"_ _567\"> </span></div></td><td class=\"c n x20f1 y4006 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">488.391<span class=\"_ _567\"> </span></div></td><td class=\"c n x20f2 y4006 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">356<span class=\"_ _567\"> </span></div></td><td class=\"c n x20f3 y4006 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">7.781<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w293 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x20ee y3de2 w2b4 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td class=\"c n x20f4 y3de2 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">18.978.681<span class=\"_ _567\"> </span></div></td><td class=\"c n x20f5 y3de2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">325.864<span class=\"_ _567\"> </span></div></td><td class=\"c n x20f6 y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">306.233<span class=\"_ _567\"> </span></div></td><td class=\"c n x20f7 y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">829<span class=\"_ _567\"> </span></div></td><td class=\"c n x20f8 y3de2 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.484<span class=\"_ _567\"> </span></div></td></tr></table><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gsde9\">B.2 Consolidato prudenziale - Distribuzione territoriale delle esposizioni<span class=\"_ _567\"> </span> </div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gsdea\">creditizie per cassa e \"fuori bilancio\" verso clientela (Parte 2)<span class=\"_ _567\"> </span></div><div class=\"gsde4\"><table class=\"s w6a2 h23a\" id=\"_d549be41-1da4-4b9a-8f6f-d4440326e0a2\"><tr><td class=\"c n x207d y4575 w69c h1b2\"><div class=\"t m0 x2a1 h27 y3db0 ffb fs16 fc0 sc0 ls0 ws0\">Esposizioni/Aree geografiche<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x20f9 y4575 w69f h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">America<span class=\"_ _567\"> </span></div></td><td class=\"c n x20fa y4575 w6a3 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Asia<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x20fb y4575 w6a4 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Resto del mondo<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x20fc h2c y4576 ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche valore </td><td class=\"c n x20fd y4577 w6a1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Esposizioni netta<span class=\"_ _567\"> </span></div></td><td class=\"c n x20fe y4577 w68d h1ce\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche valore<span class=\"_ _567\"> </span></div></td><td class=\"c n x20ff y4577 w6a1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Esposizioni netta<span class=\"_ _567\"> </span></div></td><td class=\"c n x2100 y4577 w68d h1ce\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche valore<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x2101 h27 y4578 ff6 fs16 fc0 sc0 ls0 ws0\">complessive<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x2102 h27 y4578 ff6 fs16 fc0 sc0 ls0 ws0\">complessive<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x2103 h27 y4578 ff6 fs16 fc0 sc0 ls0 ws0\">complessive<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 xb73 h27 y4579 ff6 fs16 fc0 sc0 ls0 ws0\">A. Esposizioni creditizie per cassa<span class=\"_ _329\"> </span> <span class=\"_ _221\"> </span> <span class=\"_ _320\"> </span> <span class=\"_ _221\"> </span> <span class=\"_ _221\"> </span> </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n xb80 y42ee w68e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.1 Soffer<span class=\"_ _2\"></span>enze<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2104 y42ee w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2105 y42ee w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2106 y42ee w248 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2107 y42ee w222 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x2108 y42ee w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y3fac w68f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.2 Inadempienze probabili<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2109 y3fac w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x210a y3fac w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6<span class=\"_ _567\"> </span></div></td><td class=\"c n x210b y3fac w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7<span class=\"_ _567\"> </span></div></td><td class=\"c n x210c y3fac w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x210d y3fac w248 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y42b9 w690 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.3 Esposizioni scadute deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x210e y42b9 w1d4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5<span class=\"_ _567\"> </span></div></td><td class=\"c n x210f y42b9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2110 y42b9 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2111 y42b9 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x2112 y42b9 w248 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y4209 w691 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.4 Esposizioni non deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2113 y4209 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6<span class=\"_ _567\"> </span></div></td><td class=\"c n x2114 y4209 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">948<span class=\"_ _567\"> </span></div></td><td class=\"c n x2115 y4209 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2<span class=\"_ _567\"> </span></div></td><td class=\"c n x2116 y4209 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.147<span class=\"_ _567\"> </span></div></td><td class=\"c n x2117 y4209 w3a9 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4138 w28a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A)<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2118 y4138 w19d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">11<span class=\"_ _567\"> </span></div></td><td class=\"c n x2119 y4138 w190 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">954<span class=\"_ _567\"> </span></div></td><td class=\"c n x211a y4138 w46b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">9<span class=\"_ _567\"> </span></div></td><td class=\"c n x211b y4138 w60e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.150<span class=\"_ _567\"> </span></div></td><td class=\"c n x211c y4138 w6a5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y457a ff6 fs16 fc0 sc0 ls0 ws0\">B. Esposizioni creditizie fuori bilancio<span class=\"_ _13e\"> </span> <span class=\"_ _320\"> </span> <span class=\"_ _221\"> </span> <span class=\"_ _221\"> </span> <span class=\"_ _320\"> </span> </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n xb80 y4574 w693 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.1 Esposizioni deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x211d y4574 w444 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x211e y4574 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x211f y4574 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2120 y4574 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2121 y4574 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y420b w694 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.2 Esposizioni non deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2122 y420b w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2123 y420b w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2124 y420b w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2125 y420b w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10<span class=\"_ _567\"> </span></div></td><td class=\"c n x2126 y420b w248 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41f1 w292 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (B)<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2127 y41f1 w442 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2128 y41f1 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2129 y41f1 w442 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x212a y41f1 w1be h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10<span class=\"_ _567\"> </span></div></td><td class=\"c n x212b y41f1 w442 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4006 w293 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x212c y4006 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x212d y4006 w19d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">11<span class=\"_ _567\"> </span></div></td><td class=\"c n x212e y4006 w192 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">954<span class=\"_ _567\"> </span></div></td><td class=\"c n x212f y4006 w194 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">9<span class=\"_ _567\"> </span></div></td><td class=\"c n x2130 y4006 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.160<span class=\"_ _567\"> </span></div></td><td class=\"c n x2131 y4006 w6a5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w293 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x212c y3de2 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td class=\"c n x2132 y3de2 w194 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">7<span class=\"_ _567\"> </span></div></td><td class=\"c n x2133 y3de2 w18b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.092<span class=\"_ _567\"> </span></div></td><td class=\"c n x2134 y3de2 w194 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n x2135 y3de2 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.105<span class=\"_ _567\"> </span></div></td><td class=\"c n x2136 y3de2 w194 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">9<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gsde6\">B.3 Consolidato prudenziale - Distribuzione territoriale delle esposizioni </div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gsde7\">creditizie per cassa e \"fuori bilancio\" verso banche (Parte 1)<span class=\"_ _567\"> </span></div><div class=\"gsde4\"><table class=\"s w6a6 h239\" id=\"_28d9b53c-8465-4d82-9a42-3e30dfda1edb\"><tr><td class=\"c n x207d y456e w69c h1b2\"><div class=\"t m0 x2a1 h27 y3db0 ffb fs16 fc0 sc0 ls0 ws0\">Esposizioni/Aree geografiche<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x20bc y456e w69d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Italia<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x20bd y456e w69e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Altri paesi europei<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x20be y456e w69f h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">America<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c n x20bf y456f w6a0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Esposizioni netta<span class=\"_ _567\"> </span></div></td><td class=\"c n x20c0 y456f w68c h1ce\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche valore<span class=\"_ _567\"> </span></div></td><td class=\"c n x20c1 y456f w6a1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Esposizioni netta<span class=\"_ _567\"> </span></div></td><td class=\"c n x20c2 y456f w68d h1ce\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche valore<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x20c3 h27 y4570 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizioni netta<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x20c4 h27 y4571 ff6 fs16 fc0 sc0 ls0 ws0\">complessive<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x20c5 h27 y4571 ff6 fs16 fc0 sc0 ls0 ws0\">complessive<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"t m0 xb73 h27 y4572 ff6 fs16 fc0 sc0 ls0 ws0\">A. Esposizioni creditizie per cassa<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n xb80 y42ee w68e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.1 Soffer<span class=\"_ _2\"></span>enze<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2137 y42ee w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2138 y42ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2139 y42ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x213a y42ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c42 y42ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y3fac w68f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.2 Inadempienze probabili<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x213b y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x213c y3fac w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x213d y3fac w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x213e y3fac w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x213f y3fac w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y4229 w690 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.3 Esposizioni scadute deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2140 y4229 w3a9 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2<span class=\"_ _567\"> </span></div></td><td class=\"c n x2141 y4229 w222 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x2142 y4229 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2143 y4229 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x804 y4229 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y422a w691 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.4 Esposizioni non deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2144 y422a w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.493.666<span class=\"_ _567\"> </span></div></td><td class=\"c n x2145 y422a wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">750<span class=\"_ _567\"> </span></div></td><td class=\"c n x2146 y422a wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">133.605<span class=\"_ _567\"> </span></div></td><td class=\"c n x2147 y422a w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">82<span class=\"_ _567\"> </span></div></td><td class=\"c n x2148 y422a w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.148<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4138 w28a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A)<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2149 y4138 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.493.668<span class=\"_ _567\"> </span></div></td><td class=\"c n x214a y4138 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">751<span class=\"_ _567\"> </span></div></td><td class=\"c n x214b y4138 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">133.605<span class=\"_ _567\"> </span></div></td><td class=\"c n x214c y4138 w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">82<span class=\"_ _567\"> </span></div></td><td class=\"c n x214d y4138 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.148<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y4573 ff6 fs16 fc0 sc0 ls0 ws0\">B. Esposizioni creditizie fuori bilancio<span class=\"_ _74\"> </span> <span class=\"_ _320\"> </span> <span class=\"_ _221\"> </span> <span class=\"_ _320\"> </span> <span class=\"_ _221\"> </span> </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n xb80 y4574 w693 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.1 Esposizioni deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x214e y4574 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x214f y4574 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2150 y4574 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2151 y4574 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2152 y4574 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y422d w694 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.2 Esposizioni non deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2153 y422d wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">11.188<span class=\"_ _567\"> </span></div></td><td class=\"c n x2154 y422d w183 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x2155 y422d w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.049<span class=\"_ _567\"> </span></div></td><td class=\"c n x2156 y422d w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2157 y422d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41f1 w292 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (B)<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2158 y41f1 w3cf h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">11.188<span class=\"_ _567\"> </span></div></td><td class=\"c n x2159 y41f1 w6a5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x215a y41f1 w60e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.049<span class=\"_ _567\"> </span></div></td><td class=\"c n x215b y41f1 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x215c y41f1 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4006 w293 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x215d y4006 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x215e y4006 w6a7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.504.856<span class=\"_ _567\"> </span></div></td><td class=\"c n x215f y4006 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">752<span class=\"_ _567\"> </span></div></td><td class=\"c n x2160 y4006 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">134.654<span class=\"_ _567\"> </span></div></td><td class=\"c n x2161 y4006 w1be h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">82<span class=\"_ _567\"> </span></div></td><td class=\"c n x2162 y4006 w60e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.148<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w293 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x215d y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td class=\"c n x2163 y3de2 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.776.110<span class=\"_ _567\"> </span></div></td><td class=\"c n x2164 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.400<span class=\"_ _567\"> </span></div></td><td class=\"c n x2165 y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">145.511<span class=\"_ _567\"> </span></div></td><td class=\"c n x2166 y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">119<span class=\"_ _567\"> </span></div></td><td class=\"c n x2167 y3de2 w192 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">606<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gsde9\">B.3 <span class=\"_ _8\"></span>Consolidato <span class=\"_ _8\"></span>prudenziale <span class=\"_ _b\"></span>- <span class=\"_ _8\"></span>Distribuzione <span class=\"_ _8\"></span>territoriale <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>esposizioni <span class=\"_ _8\"></span>creditizie <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>cassa <span class=\"_ _8\"></span>e </div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gsdea\">\"fuori bilancio\" verso banche (Parte 2)<span class=\"_ _567\"> </span></div><div class=\"gsde4\"><table class=\"s w6a8 h23a\" id=\"_4980bcd6-36f3-4aa9-8bd6-24a18dc1a09a\"><tr><td class=\"c n x207d y4575 w69c h1b2\"><div class=\"t m0 x2a1 h27 y3db0 ffb fs16 fc0 sc0 ls0 ws0\">Esposizioni/Aree geografiche<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x20f9 y4575 w69f h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">America<span class=\"_ _567\"> </span></div></td><td class=\"c n x20fa y4575 w6a3 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Asia<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x20fb y4575 w6a4 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Resto del mondo<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x20fc h2c y4576 ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche valore </td><td class=\"c n x20fd y4577 w6a1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Esposizioni netta<span class=\"_ _567\"> </span></div></td><td class=\"c n x20fe y4577 w68d h1ce\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche valore<span class=\"_ _567\"> </span></div></td><td class=\"c n x20ff y4577 w6a1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Esposizioni netta<span class=\"_ _567\"> </span></div></td><td class=\"c n x2100 y4577 w68d h1ce\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche valore<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x2101 h27 y4578 ff6 fs16 fc0 sc0 ls0 ws0\">complessive<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x2102 h27 y4578 ff6 fs16 fc0 sc0 ls0 ws0\">complessive<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x2103 h27 y4578 ff6 fs16 fc0 sc0 ls0 ws0\">complessive<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 xb73 h27 y4579 ff6 fs16 fc0 sc0 ls0 ws0\">A. Esposizioni creditizie per cassa<span class=\"_ _329\"> </span> <span class=\"_ _221\"> </span> <span class=\"_ _320\"> </span> <span class=\"_ _221\"> </span> <span class=\"_ _221\"> </span> </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n xb80 y42ee w68e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.1 Soffer<span class=\"_ _2\"></span>enze<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2168 y42ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2169 y42ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x216a y42ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x216b y42ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x216c y42ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y3fac w68f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.2 Inadempienze probabili<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x216d y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x216e y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x216f y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2170 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2171 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y42b9 w690 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.3 Esposizioni scadute deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2172 y42b9 w444 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2173 y42b9 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2174 y42b9 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2175 y42b9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2176 y42b9 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y4209 w691 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.4 Esposizioni non deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2113 y4209 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x2177 y4209 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">90<span class=\"_ _567\"> </span></div></td><td class=\"c n x2178 y4209 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2179 y4209 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10<span class=\"_ _567\"> </span></div></td><td class=\"c n x217a y4209 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">13<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4138 w28a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A)<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x217b y4138 w194 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x217c y4138 w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">90<span class=\"_ _567\"> </span></div></td><td class=\"c n x2129 y4138 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x212a y4138 w1be h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10<span class=\"_ _567\"> </span></div></td><td class=\"c n x217d y4138 w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y457a ff6 fs16 fc0 sc0 ls0 ws0\">B. Esposizioni creditizie fuori bilancio<span class=\"_ _13e\"> </span> <span class=\"_ _320\"> </span> <span class=\"_ _221\"> </span> <span class=\"_ _221\"> </span> <span class=\"_ _320\"> </span> </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n xb80 y4574 w693 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.1 Esposizioni deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x217e y4574 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x217f y4574 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2180 y4574 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2181 y4574 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2182 y4574 w248 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y420b w694 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.2 Esposizioni non deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2183 y420b w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2184 y420b w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">300<span class=\"_ _567\"> </span></div></td><td class=\"c n x2185 y420b w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2186 y420b w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2187 y420b w248 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41f1 w292 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (B)<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2188 y41f1 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2189 y41f1 w190 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">300<span class=\"_ _567\"> </span></div></td><td class=\"c n x218a y41f1 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x218b y41f1 w442 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x218c y41f1 w442 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4006 w293 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x215d y4006 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x218d y4006 w194 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x218e y4006 w1a0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">390<span class=\"_ _567\"> </span></div></td><td class=\"c n x218f y4006 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2190 y4006 w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10<span class=\"_ _567\"> </span></div></td><td class=\"c n x2191 y4006 w1be h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w293 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x215d y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf0 y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2192 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.845<span class=\"_ _567\"> </span></div></td><td class=\"c n x2193 y3de2 w194 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x2194 y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">277<span class=\"_ _567\"> </span></div></td><td class=\"c n x2195 y3de2 w194 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td></tr></table></div>Con riferimento alla normativa di vigilanza vigente \u00e8 stata rilevata la seguente situazione al 31<span class=\"_ _567\"> </span>dicembre 2025 con riferimento alla capogruppo finanziaria Brianza Unione:<span class=\"_ _567\"> </span>Le posizioni rilevate sono riconducibili a:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">attivit\u00e0 fiscali della banca e titoli governativi italiani,<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">partecipazione al capitale della Banca d\u2019Italia,<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">garanzie prestate dal Fondo di garanzia L.23.12.1996 N.662,<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">operativit\u00e0 in pronti contr<span class=\"_ _2\"></span>o termine con Cassa di Compensazione e Garanzia,<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">esposizioni <span class=\"_ _1d\"></span>con <span class=\"_ _24\"> </span>Credite <span class=\"_ _1d\"></span>Agricole <span class=\"_ _24\"></span>per <span class=\"_ _1d\"></span>liquidit\u00e0 <span class=\"_ _24\"> </span>depositata <span class=\"_ _24\"></span>nell\u2019ambito <span class=\"_ _1d\"></span>dell\u2019operazione <span class=\"_ _24\"> </span>di<span class=\"_ _567\"> </span></span>covered bond, per titoli di debito inclusi nel portafoglio di pr<span class=\"_ _2\"></span>opriet\u00e0 e per long term repo,<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws20d\">esposizioni verso Eurex Clearing come contr<span class=\"_ _2\"></span>oparte centrale per la compensazione di<span class=\"_ _567\"> </span></span>operazioni in derivati,<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">esposizioni verso lo stato francese per titoli governativi,<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsd6\">garanzie prestata dal Fondo di Garanzia per la Prima Casa per il 50% rivolta ai cittadini<span class=\"_ _567\"> </span></span>che, <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>data <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>presentazione <span class=\"_ _b\"></span>della <span class=\"_ _8\"></span>domanda <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>mutuo <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>l\u2019acquisto <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>prima <span class=\"_ _8\"></span>casa,<span class=\"_ _567\"> </span>non <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>proprietari <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>altri <span class=\"_ _8\"></span>immobili <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>uso <span class=\"_ _8\"></span>abitativo <span class=\"_ _8\"></span>e <span class=\"_ _1d\"></span>richiedano <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>finanziamento <span class=\"_ _8\"></span>non<span class=\"_ _567\"> </span>superiore a 250.000 eur<span class=\"_ _2\"></span>o,<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">garanzie prestate da SACE.<span class=\"_ _567\"> </span></span><table class=\"s w6ad h23c\" id=\"_edf8f7d6-8aa4-4680-a6df-95c468b9998b\"><tr><td class=\"c n x219d y457e w6ae h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Descrizione<span class=\"_ _567\"> </span></div></td><td class=\"c n x219e y457e w6af h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Ammontare<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x219f h27 y457f ff6 fs16 fc0 sc0 ls0 ws0\">Ammontare<span class=\"_ _567\"> </span></td><td class=\"t m0 x21a0 h27 y457f ff6 fs16 fc0 sc0 ls0 ws0\">Numero<span class=\"_ _567\"> </span></td></tr><tr><td></td><td class=\"t m0 x21a1 h27 y4580 ff6 fs16 fc0 sc0 ls0 ws0\">(valore di bilancio)<span class=\"_ _567\"> </span></td><td class=\"t m0 x21a2 h27 y4580 ff6 fs16 fc0 sc0 ls0 ws0\">(valore ponderato)<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"c n x304 y3de2 w6ac h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Grandi esposizioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x219b y3de2 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9.516.992<span class=\"_ _567\"> </span></div></td><td class=\"c n x1002 y3de2 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">316.349<span class=\"_ _567\"> </span></div></td><td class=\"c n x21a3 y3de2 w222 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9<span class=\"_ _567\"> </span></div></td></tr></table><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gsdee\">B.4 Grandi esposizioni<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsb2 gsdef\">Con riferimento alla normativa di vigilanza vigente \u00e8 stata rilevata la seguente situazione al 31<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsdf0\">dicembre 2025 con riferimento al Gruppo Banco Desio:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsba7\">Le posizioni rilevate sono riconducibili a:<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsdf1\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">attivit\u00e0 fiscali della banca e titoli governativi italiani,<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsdf2\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">partecipazione al capitale della Banca d\u2019Italia,<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsdf3\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">garanzie prestate dal Fondo di garanzia L.23.12.1996 N.662,<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsdf4\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">operativit\u00e0 in pronti contr<span class=\"_ _2\"></span>o termine con Cassa di Compensazione e Garanzia,<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsbae\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">esposizioni <span class=\"_ _1d\"></span>con <span class=\"_ _24\"> </span>Credite <span class=\"_ _1d\"></span>Agricole <span class=\"_ _24\"> </span>per <span class=\"_ _24\"></span>liquidit\u00e0 <span class=\"_ _1d\"></span>depositata <span class=\"_ _24\"> </span>nell\u2019ambito <span class=\"_ _24\"></span>dell\u2019operazione <span class=\"_ _24\"></span>di<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws82 gsdf5\">covered bond, per titoli di debito inclusi nel portafoglio di pr<span class=\"_ _2\"></span>opriet\u00e0 e per long term repo,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsdf6\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws204\">esposizioni verso Eurex Clearing come contr<span class=\"_ _2\"></span>oparte centrale per la compensazione di<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws204\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsdf7\">operazioni in derivati,<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsdf8\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">esposizioni verso lo stato Francese per titoli governativi,<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsdf9\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">garanzie prestate da SACE.<span class=\"_ _567\"> </span></span></div><div class=\"gsdfa\"><table class=\"s w6a9 h23b\" id=\"_df5b083f-967a-45eb-98a2-7146ca91f1f9\"><tr><td class=\"c n x207d y457b w6aa h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Descrizione<span class=\"_ _567\"> </span></div></td><td class=\"c n x2196 y457b w6ab h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Ammontare<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x2197 h27 y457c ff6 fs16 fc0 sc0 ls0 ws0\">Ammontare<span class=\"_ _567\"> </span></td><td class=\"t m0 x2198 h27 y457c ff6 fs16 fc0 sc0 ls0 ws0\">Numero<span class=\"_ _567\"> </span></td></tr><tr><td></td><td class=\"t m0 x2199 h27 y457d ff6 fs16 fc0 sc0 ls0 ws0\">(valore di bilancio)<span class=\"_ _567\"> </span></td><td class=\"t m0 x219a h27 y457d ff6 fs16 fc0 sc0 ls0 ws0\">(valore ponderato)<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"c n x304 y3de2 w6ac h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Grandi esposizioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x219b y3de2 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9.380.996<span class=\"_ _567\"> </span></div></td><td class=\"c n x1002 y3de2 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">316.349<span class=\"_ _567\"> </span></div></td><td class=\"c n x219c y3de2 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8<span class=\"_ _567\"> </span></div></td></tr></table></div>Si <span class=\"_ _8\"></span>segnala <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>nel <span class=\"_ _1d\"></span>corso <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>mese <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>dicembre <span class=\"_ _8\"></span>2023 <span class=\"_ _8\"></span>Banco <span class=\"_ _8\"></span>Desio <span class=\"_ _8\"></span>ha <span class=\"_ _1d\"></span>riacquistato <span class=\"_ _8\"></span>sofferenze<span class=\"_ _567\"> </span>incluse nel portafoglio ceduto nel 2018 alla societ\u00e0 veicolo di cartolarizzazione \u201c2W<span class=\"_ _2\"></span>orlds S.r<span class=\"_ _3\"></span>.l.\u201d,<span class=\"_ _567\"> </span>oggetto <span class=\"_ _2\"></span>di richiesta <span class=\"_ _2\"></span>di indennizzo, <span class=\"_ _a\"></span>per un <span class=\"_ _2\"></span>GBV pari <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>22,4 milioni <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>euro. <span class=\"_ _2\"></span>Il pr<span class=\"_ _2\"></span>ezzo di <span class=\"_ _2\"></span>riacquisto<span class=\"_ _567\"> </span>\u00e8 stato pattuito in 8 milioni di euro (pari al pr<span class=\"_ _2\"></span>ezzo originario, aumentato degli interessi e al netto<span class=\"_ _567\"> </span>di <span class=\"_ _2\"></span>eventuali incassi <span class=\"_ _a\"></span>dalla cut-of<span class=\"_ _2\"></span>f alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di riacquisto). <span class=\"_ _a\"></span>I cr<span class=\"_ _2\"></span>editi sono <span class=\"_ _a\"></span>stat<span class=\"_ _b\"></span>i <span class=\"_ _2\"></span>trattati come <span class=\"_ _a\"></span>previsto<span class=\"_ _567\"> </span>dal principio IFRS9 come POCI (purchased or originated cr<span class=\"_ _2\"></span>edit impaired) ed iscritti ad un fair<span class=\"_ _567\"> </span>value di Euro 4,6 mln determinato coer<span class=\"_ _2\"></span>entemente con le policy di valutazione della Banca).<span class=\"_ _567\"> </span>Nel corso del 2025 l\u2019esposizione verso il veicolo 2W<span class=\"_ _a\"></span>orlds s.r<span class=\"_ _a\"></span>.l., ancorch\u00e9 interamente assistita<span class=\"_ _567\"> </span>dalla <span class=\"_ _1d\"></span>garanzia <span class=\"_ _24\"> </span>dello <span class=\"_ _24\"> </span>Stato <span class=\"_ _24\"></span>italiano, <span class=\"_ _24\"></span>risulta <span class=\"_ _1d\"></span>classificata <span class=\"_ _24\"> </span>nello <span class=\"_ _24\"> </span>status <span class=\"_ _24\"></span>\u201cdeteriorato\u201d <span class=\"_ _1d\"></span>(Stad<span class=\"_ _b\"></span>io <span class=\"_ _1d\"></span>3) <span class=\"_ _24\"> </span>in<span class=\"_ _567\"> </span>considerazione delle evidenze di underperformance dell\u2019operazione stessa.<span class=\"_ _567\"> </span>Operazione Dyret II<span class=\"_ _567\"> </span>A seguito della cessione del portafoglio iniziale avvenuta nel mese di dicembre 2018, composto<span class=\"_ _567\"> </span>dal portafoglio ex Lake Securitisation e da un della ex controllata Dynamica Retail, ora<span class=\"_ _567\"> </span>incorporata in Fides S.p.A., sono state emesse 4 classi di titoli su base partly paid. L<span class=\"_ _a\"></span>\u2019importo<span class=\"_ _567\"> </span>nominale dei titoli \u00e8 il seguente:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Senior - Class A Asset Backed Floating Rate Notes due 2035: Euro 172.800.000;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Mezzanine - Class B1 Asset Backed Floating Rate Notes due 2035: Euro 12.200.000;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Mezzanine - Class B2 Asset Backed Floating Rate Notes due 2035: Euro 8.200.000;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Junior - Class C Asset Backed V<span class=\"_ _a\"></span>ariable Return Notes due 2035: Euro 14.566.000.<span class=\"_ _567\"> </span></span>Il primo \u201ctiraggio\u201d sulle notes a seguito della cessione del portafoglio iniziale \u00e8 stato il seguente:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Class A Asset Backed Floating Rate Notes due 2035: Euro 86.515.186;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Class B1 Asset Backed Floating Rate Notes due 2035: Euro 6.106.954;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Class B2 Asset Backed Floating Rate Notes due 2035: Euro 4.071.303;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Class C Asset Backed V<span class=\"_ _a\"></span>ariable Return Notes due 2035: Euro 8.479.417.<span class=\"_ _567\"> </span></span>C. Operazioni di cartolarizzazione<span class=\"_ _567\"> </span>Informazioni di natura qualitativa<span class=\"_ _567\"> </span>Operazione GACS \u201c2Worlds s.r<span class=\"_ _3\"></span>.l.\u201d realizzata da Banco Desio quale originator<span class=\"_ _567\"> </span>Nel 2018 \u00e8 stata realizzata un\u2019operazione di cartolarizzazione con ricorso alla pr<span class=\"_ _2\"></span>ocedura per il<span class=\"_ _567\"> </span>rilascio da parte dello Stato italiano della garanzia sulla cartolarizzazione delle soffer<span class=\"_ _2\"></span>enze sui<span class=\"_ _567\"> </span>titoli <span class=\"_ _8\"></span>senior <span class=\"_ _8\"></span>ai <span class=\"_ _8\"></span>sensi <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>D.L. <span class=\"_ _8\"></span>18/2016 <span class=\"_ _8\"></span>(\u201cGACS\u201d) <span class=\"_ _8\"></span>finalizzata <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>deconsolidamento <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>crediti <span class=\"_ _8\"></span>del<span class=\"_ _567\"> </span>Gruppo Banco Desio per un controvalor<span class=\"_ _2\"></span>e lordo di Euro 1,0 miliar<span class=\"_ _2\"></span>di (l\u2019\u201cOperazione\u201d).<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019Operazione <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _b\"></span>stata <span class=\"_ _8\"></span>strutturata <span class=\"_ _b\"></span>al <span class=\"_ _8\"></span>fine <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>realizzar<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>il <span class=\"_ _b\"></span>trasferimento <span class=\"_ _8\"></span>significativo <span class=\"_ _8\"></span>del <span class=\"_ _b\"></span>rischio <span class=\"_ _8\"></span>di<span class=\"_ _567\"> </span>credito associato ai cr<span class=\"_ _2\"></span>editi cartolarizzati (\u201cSRT\u201d) ai sensi degli artt. 243 e ss. del Regolamento<span class=\"_ _567\"> </span>(UE) n. 575/2013; il portafoglio soffer<span class=\"_ _2\"></span>enze di riferimento, ceduto il 12 giugno 2018 alla societ\u00e0<span class=\"_ _567\"> </span>veicolo \u201c2W<span class=\"_ _a\"></span>orlds s.r<span class=\"_ _a\"></span>.l.\u201d (\u201cSPV\u201d o \u201cV<span class=\"_ _2\"></span>eicolo\u201d) appositamente costituita, \u00e8 composto da contratti<span class=\"_ _567\"> </span>di finanziamento <span class=\"_ _b\"></span>ipotecari o chirografari erogati da <span class=\"_ _b\"></span>Banco di <span class=\"_ _b\"></span>Desio e <span class=\"_ _b\"></span>della Brianza <span class=\"_ _b\"></span>e da <span class=\"_ _b\"></span>Banca<span class=\"_ _567\"> </span>Popolare di Spoleto in favor<span class=\"_ _2\"></span>e della clientela \u201csecured\u201d, ovvero con rapporti garantiti da<span class=\"_ _567\"> </span>ipoteche, ed \u201cunsecured\u201d, ovver<span class=\"_ _2\"></span>o con rapporti privi di garanzie reali.<span class=\"_ _567\"> </span>In data <span class=\"_ _b\"></span>25 <span class=\"_ _b\"></span>giugno <span class=\"_ _b\"></span>2018 la <span class=\"_ _b\"></span>SPV <span class=\"_ _b\"></span>ha <span class=\"_ _b\"></span>quindi emesso <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>seguenti <span class=\"_ _b\"></span>classi <span class=\"_ _b\"></span>di titoli <span class=\"_ _b\"></span>ABS <span class=\"_ _b\"></span>(Asset-Backed<span class=\"_ _567\"> </span>Securities):<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws9e\">titoli senior pari a Euro 288,5 milioni, corrispondenti al 28,8% del Gr<span class=\"_ _2\"></span>oss Book V<span class=\"_ _2\"></span>alue (GBV)<span class=\"_ _567\"> </span></span>alla data di individuazione dei crediti del 31 dicembr<span class=\"_ _2\"></span>e 2020, a cui \u00e8 stato attribuito il rating<span class=\"_ _567\"> </span>\u201cBBB <span class=\"_ _2\"></span>Low\u201d <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>\u201cBBB\u201d <span class=\"_ _2\"></span>rispettivamente <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>parte <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>DBRS <span class=\"_ _2\"></span>Ratings <span class=\"_ _2\"></span>Ltd <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>Scope <span class=\"_ _2\"></span>Ratings <span class=\"_ _2\"></span>GmbH;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws10c\">titoli mezzanine pari a Euro 30,2 milioni a cui \u00e8 stato attribuito il rating \u201cB Low\u201d e \u201cB\u201d<span class=\"_ _567\"> </span></span>rispettivamente da parte di DBRS Ratings Ltd e Scope Ratings GmbH;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">titoli junior pari a Euro 9,0 milioni, privi di rating.<span class=\"_ _567\"> </span></span>In data <span class=\"_ _b\"></span>11 luglio <span class=\"_ _b\"></span>2018, <span class=\"_ _b\"></span>il Gruppo <span class=\"_ _b\"></span>Banco <span class=\"_ _b\"></span>Desio ha <span class=\"_ _b\"></span>accettato l<span class=\"_ _b\"></span>\u2019accordo definitivo vincolante <span class=\"_ _b\"></span>per<span class=\"_ _567\"> </span>la cessione del 95% dei titoli mezzanine e junior<span class=\"_ _3\"></span>, che si \u00e8 perfezionata in data 23 luglio 2018<span class=\"_ _567\"> </span>mediante <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>regolamento <span class=\"_ _a\"></span>della transazione <span class=\"_ _a\"></span>stessa e <span class=\"_ _a\"></span>quindi <span class=\"_ _2\"></span>il deconsolidamento <span class=\"_ _a\"></span>delle <span class=\"_ _2\"></span>sofferenze<span class=\"_ _567\"> </span>cedute.<span class=\"_ _567\"> </span>In data 3 ottobre 2018 il Gruppo Banco Desio ha ricevuto formale comunicazione che il<span class=\"_ _567\"> </span>Ministro <span class=\"_ _2\"></span>dell\u2019economia e delle finanze, <span class=\"_ _2\"></span>con provvedimento del <span class=\"_ _2\"></span>5 settembre <span class=\"_ _2\"></span>2018, ha concesso<span class=\"_ _567\"> </span>la <span class=\"_ _2\"></span>garanzia <span class=\"_ _2\"></span>dello <span class=\"_ _2\"></span>Stato <span class=\"_ _2\"></span>sui <span class=\"_ _2\"></span>titoli <span class=\"_ _2\"></span>senior <span class=\"_ _2\"></span>emessi <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>eicolo <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>efficacia <span class=\"_ _a\"></span>sin dalla <span class=\"_ _a\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>adozione<span class=\"_ _567\"> </span>del suddetto provvedimento in quanto risultavano <span class=\"_ _b\"></span>gi\u00e0 verificate le <span class=\"_ _b\"></span>condizioni previste dal D.L.<span class=\"_ _567\"> </span>18/2016.<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Senior (Classe A) da 172,8 milioni di euro a 307,1 milioni di eur<span class=\"_ _2\"></span>o;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Mezzanine (Classe B1) da 12,2 milioni di euro a 21,678 milioni di eur<span class=\"_ _2\"></span>o;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Mezzanine (Classe B2) da 8,2 milioni di euro a 14,452 milioni di eur<span class=\"_ _2\"></span>o;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Junior (Classe C) da 14,566 milioni di euro a 25,252 milioni di eur<span class=\"_ _2\"></span>o.<span class=\"_ _567\"> </span></span>Alla fine di Agosto 2019, <span class=\"_ _2\"></span>e in particolare con la <span class=\"_ _2\"></span>Payment Date di Settembre 2019, <span class=\"_ _2\"></span>considerato<span class=\"_ _567\"> </span>che il valore totale dei titoli Junior (Class C) complessivamente emessi era superior<span class=\"_ _2\"></span>e al committed<span class=\"_ _567\"> </span>amount <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>titolo <span class=\"_ _8\"></span>Junior <span class=\"_ _b\"></span>stesso <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>fine <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>poter <span class=\"_ _8\"></span>concludere <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>periodo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>ramp <span class=\"_ _8\"></span>up <span class=\"_ _b\"></span>(cessione<span class=\"_ _567\"> </span>dei portafogli incrementali da ottobr<span class=\"_ _2\"></span>e 2019 a dicembre 2019), \u00e8 stato incrementato il valor<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span>nominale del titolo Junior che \u00e8 passato da complessivi euro 25.252.000 a complessivi eur<span class=\"_ _2\"></span>o<span class=\"_ _567\"> </span>32.000.000.<span class=\"_ _567\"> </span>Il periodo di ramp up dell\u2019operazione Dyret II \u00e8 terminato con la cessione del portafoglio<span class=\"_ _567\"> </span>incrementale <span class=\"_ _3\"></span>di <span class=\"_ _2\"></span>dicembre <span class=\"_ _a\"></span>2019. <span class=\"_ _a\"></span>I <span class=\"_ _2\"></span>titoli <span class=\"_ _a\"></span>sono <span class=\"_ _a\"></span>entrati <span class=\"_ _2\"></span>quindi <span class=\"_ _a\"></span>nel <span class=\"_ _2\"></span>periodo <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>ammortamento <span class=\"_ _2\"></span>ancora<span class=\"_ _567\"> </span>in corso alla data di redazione di questo bilancio.<span class=\"_ _567\"> </span>Si riepilogano nella tabella che segue gli importi detenuti da Fides S.p.A. (a seguito<span class=\"_ _567\"> </span>dell\u2019incorporazione di Dynamica), alla data del 31 Dicembre 2025, dei titoli emessi nell\u2019ambito<span class=\"_ _567\"> </span>dell\u2019operazione Dyret II:<span class=\"_ _567\"> </span>I <span class=\"_ _24\"> </span>compiti <span class=\"_ _1\"> </span>assegnati <span class=\"_ _24\"> </span>a <span class=\"_ _1\"> </span>Dynamica <span class=\"_ _24\"> </span>in <span class=\"_ _1\"> </span>qualit\u00e0 <span class=\"_ _1\"> </span>di <span class=\"_ _24\"> </span>Servicer <span class=\"_ _1\"> </span>sono <span class=\"_ _24\"> </span>quelli <span class=\"_ _1\"> </span>standard <span class=\"_ _24\"> </span>propri <span class=\"_ _24\"> </span>del <span class=\"_ _1\"> </span>ruolo<span class=\"_ _567\"> </span>assunto.<span class=\"_ _567\"> </span>Alla <span class=\"_ _b\"></span>fine <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>Marzo <span class=\"_ _b\"></span>2019 <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _8\"></span>stato concluso <span class=\"_ _8\"></span>il processo <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>incorporazione <span class=\"_ _b\"></span>nel <span class=\"_ _b\"></span>portafoglio <span class=\"_ _8\"></span>Dyr<span class=\"_ _2\"></span>et <span class=\"_ _b\"></span>II<span class=\"_ _567\"> </span>dei crediti appartenenti al pr<span class=\"_ _2\"></span>ecedente comparto Dyret I relativo a un\u2019operazione avviata sui<span class=\"_ _567\"> </span>crediti della Societ\u00e0 nel 2014.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019incorporazione ha comportato la risoluzione dell\u2019operazione Dyret I e la ristrutturazione<span class=\"_ _567\"> </span>dell\u2019operazione Dyret II. Nel dettaglio, Il pr<span class=\"_ _2\"></span>ocesso di incorporazione ha comportato:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">il ritiro dei rating sui titoli Senior e Mezzanine dell\u2019operazione Dyr<span class=\"_ _2\"></span>et I;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">la liquidazione di tutti i titoli emessi nell\u2019ambito di tale operazione;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">il <span class=\"_ _a\"></span>riacquisto <span class=\"_ _a\"></span>da <span class=\"_ _a\"></span>parte <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>Dynamica <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>portafoglio <span class=\"_ _a\"></span>cartolarizzato <span class=\"_ _2\"></span>nell\u2019ambito <span class=\"_ _a\"></span>dell\u2019operazione<span class=\"_ _567\"> </span></span>Dyret <span class=\"_ _8\"></span>I <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>la <span class=\"_ _1d\"></span>contestuale <span class=\"_ _8\"></span>cessione <span class=\"_ _1d\"></span>da <span class=\"_ _8\"></span>Dynamica <span class=\"_ _1d\"></span>a <span class=\"_ _8\"></span>Dyret <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>tale <span class=\"_ _8\"></span>portafoglio <span class=\"_ _1d\"></span>che <span class=\"_ _8\"></span>in <span class=\"_ _1d\"></span>questo<span class=\"_ _567\"> </span>modo \u00e8 stato incorporato nel portafoglio Dyret II;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">l\u2019incremento del valor<span class=\"_ _2\"></span>e nominale dei titoli emessi nell\u2019ambito dell\u2019operazione Dyret II.<span class=\"_ _567\"> </span></span>La struttura del Ramp up \u00e8 rimasta inalterata sia per caratteristiche che per durata.<span class=\"_ _567\"> </span>Sono stati incrementati i committed amounts nella seguente misura:<span class=\"_ _567\"> </span><div class=\"gs14b\"><table class=\"s w6b0 h23d\" id=\"_9aa4c8ea-1dc4-4a77-b20e-03c75e6966cf\"><tr><td class=\"c n x207d y4581 w6b1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">ISIN<span class=\"_ _567\"> </span></div></td><td class=\"c n x21a4 y4581 w6ae h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Descrizione<span class=\"_ _567\"> </span></div></td><td class=\"c n x21a5 y4581 w6b2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Operazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x21a6 y4581 w6b3 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>eicolo<span class=\"_ _567\"> </span></div></td><td class=\"c n x21a7 y4581 w6b4 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipo<span class=\"_ _567\"> </span></div></td><td class=\"c n x21a8 y4581 w6b5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Margine<span class=\"_ _567\"> </span></div></td><td class=\"c n x21a9 y4581 w6b6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>asso di Riferimento<span class=\"_ _567\"> </span></div></td><td class=\"c n x21aa y4581 w6b7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Valor<span class=\"_ _2\"></span>e al 31.12.2025*<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4582 w6b8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">IT0005356818<span class=\"_ _567\"> </span></div></td><td class=\"c n x21ab y4582 w6b9 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Classe A<span class=\"_ _567\"> </span></div></td><td class=\"c n x21ac y4582 w6ba h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Dyrect II<span class=\"_ _567\"> </span></div></td><td class=\"c n x21ad y4582 w6bb h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Dyrect SPV<span class=\"_ _567\"> </span></div></td><td class=\"c n x21ae y4582 w6bc h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _a\"></span>asso V<span class=\"_ _2\"></span>ariabile<span class=\"_ _567\"> </span></div></td><td class=\"c n x21af y4582 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1,25%<span class=\"_ _567\"> </span></div></td><td class=\"c n x21b0 y4582 w6bd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">EUR1M<span class=\"_ _567\"> </span></div></td><td class=\"c n x21b1 y4582 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">239.334<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4583 w6b8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">IT0005356826<span class=\"_ _567\"> </span></div></td><td class=\"c n x21b2 y4583 w6be h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Classe B 1<span class=\"_ _567\"> </span></div></td><td class=\"c n x21b3 y4583 w6bf h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Dyrect II<span class=\"_ _567\"> </span></div></td><td class=\"c n x21b4 y4583 w6bb h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Dyrect SPV<span class=\"_ _567\"> </span></div></td><td class=\"c n x21b5 y4583 w6c0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>asso Variabile<span class=\"_ _567\"> </span></div></td><td class=\"c n x21b6 y4583 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2,50%<span class=\"_ _567\"> </span></div></td><td class=\"c n x21b7 y4583 w6bd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">EUR1M<span class=\"_ _567\"> </span></div></td><td class=\"c n x21b8 y4583 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">397.514<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4006 w6b8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">IT0005356834<span class=\"_ _567\"> </span></div></td><td class=\"c n x21b9 y4006 w6c1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Class B 2<span class=\"_ _567\"> </span></div></td><td class=\"c n x21ba y4006 w6ba h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Dyrect II<span class=\"_ _567\"> </span></div></td><td class=\"c n x21bb y4006 w6c2 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Dyrect SPV<span class=\"_ _567\"> </span></div></td><td class=\"c n x21bc y4584 w6c0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>asso Variabile<span class=\"_ _567\"> </span></div></td><td class=\"c n x21bd y4584 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">7,00%<span class=\"_ _567\"> </span></div></td><td class=\"c n x21be y4584 w6bd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">EUR1M<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x21bf h28 y4585 ff9 fs16 fc0 sc0 ls0 ws0\">286.040<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y3de2 w6b8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">IT0005356842<span class=\"_ _567\"> </span></div></td><td class=\"c n x21c0 y3de2 w6c3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Class C<span class=\"_ _567\"> </span></div></td><td class=\"c n x21c1 y3de2 w6bf h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Dyrect II<span class=\"_ _567\"> </span></div></td><td class=\"c n x21c2 y3de2 w6bb h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Dyrect SPV<span class=\"_ _567\"> </span></div></td><td class=\"c n x21c3 y4586 w6c4 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>asso Return<span class=\"_ _567\"> </span></div></td><td class=\"c n x21c4 y4586 w6c5 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Non previsto<span class=\"_ _567\"> </span></div></td><td class=\"c n x21c5 y4586 w6c6 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Non previsto<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x21c6 h28 y4587 ff9 fs16 fc0 sc0 ls0 ws0\">1.068.322<span class=\"_ _567\"> </span></td></tr></table></div><div class=\"t m0 hd ff2 fs1 fc0 sc0 ls0 ws0 gse55\">*(importi in migliaia di euro)<span class=\"_ _567\"> </span></div>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Senior - Class A Asset Backed Floating Rate Notes due 2036: Euro 256.800.000;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Mezzanine - Class B1 Asset Backed Floating Rate Notes due 2036: Euro 11.810.000;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Mezzanine - Class B2 Asset Backed Floating Rate Notes due 2036: Euro 11.810.000;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Junior - Class C Asset Backed V<span class=\"_ _a\"></span>ariable Return Notes due 2036: Euro 23.543.000.<span class=\"_ _567\"> </span></span>L<span class=\"_ _a\"></span>\u2019incorporazione ha pertanto determinato la risoluzione dell\u2019operazione Dyret IV e la<span class=\"_ _567\"> </span>ristrutturazione dell\u2019operazione Dyret III, determinando l\u2019incr<span class=\"_ _2\"></span>emento del valore nominale dei<span class=\"_ _567\"> </span>titoli emessi.<span class=\"_ _567\"> </span>Si riepilogano nella tabella che segue gli importi detenuti da Fides S.p.A. (a seguito<span class=\"_ _567\"> </span>dell\u2019incorporazione di Dynamica Retail), alla data di riferimento, alla data del 31 Dicembre<span class=\"_ _567\"> </span>2025, dei titoli emessi nell\u2019ambito dell\u2019operazione Dyret III:<span class=\"_ _567\"> </span>Operazione Dyret III<span class=\"_ _567\"> </span>Nel mese di gennaio 2020 la societ\u00e0 Dynamica Retail, ora incorporata nella controllata Fides<span class=\"_ _567\"> </span>S.p.A., ha avviato il programma di cartolarizzazione Dyr<span class=\"_ _2\"></span>et III. \u00c8 stato ceduto il portafoglio iniziale<span class=\"_ _567\"> </span>e sono state emesse 4 classi di titoli:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Senior - Class A Asset Backed Floating Rate Notes due 2036: Euro 203.100.000;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Mezzanine - Class B1 Asset Backed Floating Rate Notes due 2036: Euro 14.340.000;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Mezzanine - Class B2 Asset Backed Floating Rate Notes due 2036: Euro 9.560.000;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Junior - Class C Asset Backed V<span class=\"_ _a\"></span>ariable Return Notes due 2036: Euro 19.111.000;<span class=\"_ _567\"> </span></span>Il periodo di ramp up dell\u2019operazione Dyret III \u00e8 terminato con la cessione del portafoglio<span class=\"_ _567\"> </span>incrementale di dicembr<span class=\"_ _2\"></span>e 2020. I titoli sono entrati quindi nel periodo di ammortamento.<span class=\"_ _567\"> </span>Nel mese di luglio 2022, Dyret III ha incorporato i seguenti titoli pr<span class=\"_ _2\"></span>ecedentemente emessi<span class=\"_ _567\"> </span>nell\u2019ambito dell\u2019operazione Dyrect IV<span class=\"_ _a\"></span>:<div class=\"gs14b\"><table class=\"s w6c7 h23d\" id=\"_f3a5f470-422b-4e20-90ed-b34e61d7c97a\"><tr><td class=\"c n x207d y4581 w6b1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">ISIN<span class=\"_ _567\"> </span></div></td><td class=\"c n x21a4 y4581 w6ae h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Descrizione<span class=\"_ _567\"> </span></div></td><td class=\"c n x21a5 y4581 w6b2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Operazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x21a6 y4581 w6b3 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>eicolo<span class=\"_ _567\"> </span></div></td><td class=\"c n x21a7 y4581 w6b4 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipo<span class=\"_ _567\"> </span></div></td><td class=\"c n x21a8 y4581 w6b5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Margine<span class=\"_ _567\"> </span></div></td><td class=\"c n x21a9 y4581 w6b6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>asso di Riferimento<span class=\"_ _567\"> </span></div></td><td class=\"c n x21aa y4581 w6b7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Valor<span class=\"_ _2\"></span>e al 31.12.2025*<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4582 w6b8 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">IT0005398547<span class=\"_ _567\"> </span></div></td><td class=\"c n x21ab y4582 w6b9 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Classe A<span class=\"_ _567\"> </span></div></td><td class=\"c n x21c7 y4582 w6c8 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Dyret III<span class=\"_ _567\"> </span></div></td><td class=\"c n x12a2 y4582 w2d6 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Dyret SPV<span class=\"_ _567\"> </span></div></td><td class=\"c n x21c8 y4582 w6c9 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _a\"></span>asso V<span class=\"_ _2\"></span>ariabile<span class=\"_ _567\"> </span></div></td><td class=\"c n x21c9 y4582 w256 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1,20%<span class=\"_ _567\"> </span></div></td><td class=\"c n x21ca y4582 w6bd h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">EUR1M<span class=\"_ _567\"> </span></div></td><td class=\"c n x21cb y4582 wb3 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.344.077<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4583 w6b8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">IT0005398554<span class=\"_ _567\"> </span></div></td><td class=\"c n x21b2 y4583 w6be h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Classe B 1<span class=\"_ _567\"> </span></div></td><td class=\"c n x21cc y4583 w6c8 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Dyret III<span class=\"_ _567\"> </span></div></td><td class=\"c n x21cd y4583 w2d7 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Dyret SPV<span class=\"_ _567\"> </span></div></td><td class=\"c n x21ce y4583 w6c0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>asso Variabile<span class=\"_ _567\"> </span></div></td><td class=\"c n x1130 y4583 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5,00%<span class=\"_ _567\"> </span></div></td><td class=\"c n x21cf y4583 w6bd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">EUR1M<span class=\"_ _567\"> </span></div></td><td class=\"c n x21d0 y4583 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">543.113<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4006 w6b8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">IT0005398562<span class=\"_ _567\"> </span></div></td><td class=\"c n x21d1 y4006 w6ca h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Classe B2<span class=\"_ _567\"> </span></div></td><td class=\"c n x21cc y4006 w6c8 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Dyret III<span class=\"_ _567\"> </span></div></td><td class=\"c n x21cd y4006 w2d7 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Dyret SPV<span class=\"_ _567\"> </span></div></td><td class=\"c n x21bc y4584 w6c0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>asso Variabile<span class=\"_ _567\"> </span></div></td><td class=\"c n x21bd y4584 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">4,00%<span class=\"_ _567\"> </span></div></td><td class=\"c n x21be y4584 w6bd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">EUR1M<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x21bf h28 y4588 ff9 fs16 fc0 sc0 ls0 ws0\">544.030<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y3de2 w6b8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">IT0005398570<span class=\"_ _567\"> </span></div></td><td class=\"c n x21ab y3de2 w6b9 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Classe C<span class=\"_ _567\"> </span></div></td><td class=\"c n x21c7 y3de2 w6c8 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Dyret III<span class=\"_ _567\"> </span></div></td><td class=\"c n x12a2 y3de2 w2d6 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Dyret SPV<span class=\"_ _567\"> </span></div></td><td class=\"c n x21d2 y4589 w6cb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>ariabile Return<span class=\"_ _567\"> </span></div></td><td class=\"c n x21d3 y4589 w6c6 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Non previsto<span class=\"_ _567\"> </span></div></td><td class=\"c n x21d4 y4589 w6c5 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Non previsto<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x21c6 h28 y458a ff9 fs16 fc0 sc0 ls0 ws0\">1.132.234<span class=\"_ _567\"> </span></td></tr></table></div><div class=\"t m0 hd ff2 fs1 fc0 sc0 ls0 ws0 gse6e\">*(importi in migliaia di euro)<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs5ae\">standardizzata <span class=\"_ _1d\"></span>(\u201cSTS\u201d) <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>Kripton <span class=\"_ _24\"></span>SPV <span class=\"_ _24\"></span>con <span class=\"_ _24\"></span>sottostante <span class=\"_ _24\"> </span>finanziamenti <span class=\"_ _24\"> </span>a <span class=\"_ _24\"> </span>PMI <span class=\"_ _24\"> </span>garantiti <span class=\"_ _1\"> </span>da<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws18c gs5af\">Medio Credito Centrale: alla data del 31 dicembr<span class=\"_ _2\"></span>e 2024 risulta terminata la fase di ramp-<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws106 gse70\">up. Alla data del 31 dicembre 2025 l\u2019investimento risulta esser<span class=\"_ _2\"></span>e pari a Euro 4,3 milioni circa;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gse71\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws1de\">impegno iniziale di Euro Eur<span class=\"_ _2\"></span>o 15 milioni riferiti ad un\u2019emissione senior del veicolo P2P Lendit<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws1de\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gse72\">con <span class=\"_ _a\"></span>sottostanti <span class=\"_ _a\"></span>finanziamenti <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>privati <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>credito <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>consumo: <span class=\"_ _a\"></span>alla <span class=\"_ _a\"></span>data <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>dicembre <span class=\"_ _a\"></span>2024<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd gse73\">risulta terminata la fase di ramp-up. Alla data del 31 dicembre 2025 l\u2019investimento risulta<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gse74\">essere pari a Eur<span class=\"_ _2\"></span>o 1,7 milioni circa.<span class=\"_ _567\"> </span></div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gse75\">Operazione <span class=\"_ _a\"></span>GACS <span class=\"_ _a\"></span>\u201cCassa <span class=\"_ _2\"></span>Centrale <span class=\"_ _a\"></span>Banca <span class=\"_ _a\"></span>(Buonconsiglio <span class=\"_ _a\"></span>4)\u201d <span class=\"_ _2\"></span>multioriginator <span class=\"_ _a\"></span>(tra <span class=\"_ _a\"></span>cui <span class=\"_ _2\"></span>Banco <span class=\"_ _a\"></span>Desio)<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gse76\">Nel <span class=\"_ _3\"></span>mese <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>dicembre <span class=\"_ _3\"></span>2021 <span class=\"_ _3\"></span>Banco <span class=\"_ _3\"></span>Desio <span class=\"_ _3\"></span>ha <span class=\"_ _a\"></span>altres\u00ec <span class=\"_ _7d\"></span>preso <span class=\"_ _3\"></span>parte <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>un\u2019operazione <span class=\"_ _3\"></span>multi-originator<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsb gse77\">di cartolarizzazione di soffer<span class=\"_ _2\"></span>enze con garanzia di Stato GACS svolta dal team di Cassa Centrale<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd6 gse78\">Banca (Buonconsiglio 4). In particolare, in data 15 dicembr<span class=\"_ _2\"></span>e Banco Desio ha perfezionato la<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws88 gse79\">cessione pro-soluto sotto forma di cartolarizzazione, ef<span class=\"_ _2\"></span>fettuata ai sensi della Legge 130/1999<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd7 gse7a\">(l\u2019\u201cOperazione\u201d), di un portafoglio di posizioni a soffer<span class=\"_ _2\"></span>enza (\u201cNPLs\u201d) con un valore complessivo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wscb gse7b\">lordo (\u201cGBV\u201d) pari ad Eur<span class=\"_ _2\"></span>o 22,9 milioni, in favore della Societ\u00e0 V<span class=\"_ _a\"></span>eicolo \u201cBuonconsiglio 4 S.r<span class=\"_ _a\"></span>.l.\u201d<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gse7c\">(\u201cSPV\u201d o \u201cV<span class=\"_ _a\"></span>eicolo\u201d).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gse7d\">Al <span class=\"_ _b\"></span>fine <span class=\"_ _b\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>adempiere <span class=\"_ _b\"></span>all\u2019obbligo <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>retention di <span class=\"_ _8\"></span>cui <span class=\"_ _b\"></span>(i) <span class=\"_ _b\"></span>all\u2019art. <span class=\"_ _8\"></span>405, <span class=\"_ _b\"></span>par<span class=\"_ _3\"></span>. <span class=\"_ _8\"></span>1, <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>Regolamento <span class=\"_ _8\"></span>EU<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2f2 gse7e\">575/2013 (\u201cCRR\u201d), (ii) all\u2019art. 51, par<span class=\"_ _3\"></span>. 1, del Regolamento Delegato (UE) 231/2013 (\u201cRegolamento<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wse0 gse7f\">AIMFD\u201d) e (iii) all\u2019art. 254 del Regolamento Delegato (UE) 35/2015 (\u201cRegolamento Solvency<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1a6 gse80\">II\u201d), il Gruppo ha deciso di mantenere un inter<span class=\"_ _2\"></span>esse economico netto del valore nominale di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1cc gse81\">ciascuna tranche Junior (circa 7%) e Mezzanine (cir<span class=\"_ _2\"></span>ca 6%) trasferita a investitori terzi, oltre<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws50 gse82\">a mantenere il 100% della tranche Senior<span class=\"_ _3\"></span>, ai sensi dell\u2019art. 405, par<span class=\"_ _3\"></span>. 1, lett. (a), del CRR. Il<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsb gse83\">corrispettivo della cessione, pari ad Euro 4,59 milioni (al lor<span class=\"_ _2\"></span>do degli incassi pari ad Euro 90 mila<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gse84\">relativi al periodo 1\u00b0 agosto 2021 \u2013 1\u00b0 dicembre 2021, come previsto dal Decreto GACS del 3<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws131 gse85\">agosto 2016, art. 2, comma 1, lett. a), \u00e8 stato riconosciuto mediante la sottoscrizione da parte di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gse86\">BDB di <span class=\"_ _2\"></span>titoli ABS <span class=\"_ _2\"></span>(\u201cNotes\u201d) emessi dall\u2019SPV <span class=\"_ _2\"></span>il 14 <span class=\"_ _2\"></span>dicembre 2021, <span class=\"_ _2\"></span>a fr<span class=\"_ _2\"></span>onte degli <span class=\"_ _2\"></span>NPLs acquistati<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gse87\">pro-quota <span class=\"_ _a\"></span>da <span class=\"_ _2\"></span>ciascuna <span class=\"_ _2\"></span>banca <span class=\"_ _2\"></span>cedente. <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>15 <span class=\"_ _2\"></span>dicembre <span class=\"_ _a\"></span>2021 <span class=\"_ _2\"></span>Banco <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Desio <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>Brianza<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gse88\">ha sottoscritto l\u2019accor<span class=\"_ _2\"></span>do definitivo vincolante per <span class=\"_ _2\"></span>la cessione da parte delle <span class=\"_ _2\"></span>banche Originator<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf8 gse89\">di circa il 94% dei titoli Mezzanine e 93% dei titoli Junior formulato da un investitor<span class=\"_ _2\"></span>e istituzionale<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gse8a\">terzo <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>un <span class=\"_ _b\"></span>corrispettivo <span class=\"_ _b\"></span>pro-quota <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>Euro 202.322, <span class=\"_ _8\"></span>incassandone <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>corrispettivo <span class=\"_ _b\"></span>nella <span class=\"_ _b\"></span>data<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gse8b\">prevista per il r<span class=\"_ _2\"></span>egolamento della transazione dei titoli, ovvero il 17 dicembre 2021.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsc7 gse8c\">Alla data del 31 dicembre 2025, l\u2019esposizione verso il veicolo Buonconsiglio 4 s.r<span class=\"_ _3\"></span>.l. risulta<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gse8d\">classificata <span class=\"_ _7d\"></span>nello <span class=\"_ _3\"></span>status <span class=\"_ _3\"></span>\u201cbonis\u201d <span class=\"_ _7d\"></span>(Stadio <span class=\"_ _3\"></span>1) <span class=\"_ _3\"></span>in <span class=\"_ _7d\"></span>considerazione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>buon <span class=\"_ _7d\"></span>andamento <span class=\"_ _3\"></span>dell\u2019operazione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gse8e\">stessa.<span class=\"_ _567\"> </span></div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gsdb9\">Operazione Lumen realizzata da Banco Desio mediante investimento in ABS<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws4f gse90\">Nel 2020 Banco Desio ha sottoscritto un titolo (Asset-Backed Security o \u201cABS\u201d) per Euro 50<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsa4 gse91\">milioni, emesso da Lumen SPV S.r<span class=\"_ _3\"></span>.l. (societ\u00e0 veicolo o \u201cSPV\u201d), avente come attivit\u00e0 sottostante<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gse92\">finanziamenti a <span class=\"_ _2\"></span>medio lungo <span class=\"_ _2\"></span>termine concessi <span class=\"_ _2\"></span>da Cr<span class=\"_ _2\"></span>edimi S.p.A. <span class=\"_ _2\"></span>(\u201cOriginator\u201d) a <span class=\"_ _2\"></span>PMI e <span class=\"_ _2\"></span>assistiti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws137 gse93\">da garanzia del Medio Credito Centrale (MCC) come pr<span class=\"_ _2\"></span>evisto dal DL 23 dell\u20198 aprile 2020 (cd<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gse94\">DL <span class=\"_ _a\"></span>Liquidit\u00e0). <span class=\"_ _a\"></span>Nel <span class=\"_ _2\"></span>corso <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>2021 <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _a\"></span>stata <span class=\"_ _a\"></span>sottoscritta <span class=\"_ _2\"></span>un\u2019altra <span class=\"_ _a\"></span>emissione <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>Lumen <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>sottostanti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gse95\">finanziamenti della stessa tipologia per ulteriori Euro 50 milioni.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gse96\">Gli obiettivi dell\u2019iniziativa sono:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc2 sc0 ls0 ws0 gse97\">1. <span class=\"_ _273\"> </span><span class=\"ff8 fc0\">ottenere <span class=\"_ _9\"> </span>un  r<span class=\"_ _2\"></span>endimento  atteso <span class=\"_ _9\"> </span>coerente <span class=\"_ _9\"> </span>con  il <span class=\"_ _9\"> </span>profilo <span class=\"_ _38\"> </span>di <span class=\"_ _38\"> </span>rischio <span class=\"_ _38\"> </span>dell\u2019operazione  con<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gse98\">sottostante finanziamenti garantiti da Medio Credito Centrale;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc2 sc0 ls0 ws0 gse99\">2. <span class=\"_ _273\"> </span><span class=\"fc0 ws1dd\">aumentare la clientela con un tar<span class=\"_ _2\"></span>get in linea con le politiche commerciali e creditizie<span class=\"_ _567\"> </span></span><span class=\"fc0 ws1dd\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gse9a\">(geografia, dimensione aziende e perdita attesa del portafoglio);<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc2 sc0 ls0 ws0 gse9b\">3. <span class=\"_ _273\"> </span><span class=\"ff8 fc0\">avviare <span class=\"_ _a\"></span>un\u2019operativit\u00e0 su <span class=\"_ _a\"></span>canal<span class=\"_ _b\"></span>i <span class=\"_ _2\"></span>fintech <span class=\"_ _2\"></span>(portale co-branded) <span class=\"_ _a\"></span>che consenta <span class=\"_ _a\"></span>alla clientela <span class=\"_ _a\"></span>una<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gse9c\">user experience completamente on-line, semplice e veloce.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws11b gse9d\">Alla data del 31 dicembre 2025 l\u2019investimento ha un valor<span class=\"_ _2\"></span>e di bilancio pari a circa 19.827 milioni<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gse9e\">di euro.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gse9f\">Operazione Viveracqua realizzata da Banco Desio mediante investimento in ABS<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsea0\">Nel <span class=\"_ _b\"></span>corso <span class=\"_ _b\"></span>dell\u2019esercizio 2020 <span class=\"_ _8\"></span>la Banca <span class=\"_ _8\"></span>ha inoltre <span class=\"_ _b\"></span>effettuato, in <span class=\"_ _8\"></span>un\u2019ottica di <span class=\"_ _b\"></span>d<span class=\"_ _b\"></span>iversificazione <span class=\"_ _b\"></span>del<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws9 gsea1\">proprio portafoglio titoli e alla ricer<span class=\"_ _2\"></span>ca di un rendimento interessante, un investimento di Eur<span class=\"_ _2\"></span>o 5<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsea2\">milioni in note senior emesse dalla societ\u00e0 veicolo Viveracqua con <span class=\"_ _2\"></span>scadenza 2034 aventi come<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsea3\">sottostante nr<span class=\"_ _3\"></span>. 6 emissioni obbligazionarie di societ\u00e0 operanti nel comparto idrico.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws112 gsea4\">Alla data del 31 dicembre 2025 l\u2019investimento ha un valor<span class=\"_ _2\"></span>e di bilancio pari a circa 3.740 milioni<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsea5\">di euro.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gsc1a\">Operazioni di investimento di Banco Desio in tranche senior di terzi<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsea6\">Sempre <span class=\"_ _3\"></span>in <span class=\"_ _2\"></span>un\u2019ottica <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>d<span class=\"_ _b\"></span>iversificazione <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>proprio <span class=\"_ _a\"></span>portafoglio <span class=\"_ _2\"></span>titoli <span class=\"_ _a\"></span>nel <span class=\"_ _a\"></span>corso <span class=\"_ _2\"></span>del <span class=\"_ _a\"></span>2021 <span class=\"_ _a\"></span>sono <span class=\"_ _2\"></span>stati<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsea7\">effettuati investimenti in tranche senior di cartolarizzazioni di terzi come di seguito:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsea8\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws8f\">impegno iniziale di Euro 30 milioni riferiti ad un\u2019emissione senior semplice traspar<span class=\"_ _2\"></span>ente<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws8f\"> </span></div>Successivamente, nel mese di maggio 2022, il valore nominale dei titoli \u00e8 stato aumentato nel<span class=\"_ _567\"> </span>modo seguente:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Class A Asset Backed Floating Rate Notes due December 2038: Euro 93.500.000<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Class B Asset Backed Floating Rate Notes due December 2038: Euro 7.700.000<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws1bb\">Class C Asset Backed Fixed Rate V<span class=\"_ _a\"></span>ariable Return Notes due December 2038: Euro<span class=\"_ _567\"> </span></span>12.120.000<span class=\"_ _567\"> </span>Nell\u2019ottica di vendere le pratiche e smobilizzar<span class=\"_ _2\"></span>e pertanto i crediti originati, nel corso del 2022 e<span class=\"_ _567\"> </span>del 2023 Dynamica ha stipulato un accordo di cessione pr<span class=\"_ _2\"></span>o-soluto con il Gruppo Bancario \u201cIBL\u201d<span class=\"_ _567\"> </span>e <span class=\"_ _a\"></span>con <span class=\"_ _2\"></span>il <span class=\"_ _a\"></span>Gruppo <span class=\"_ _a\"></span>Banco <span class=\"_ _2\"></span>Desio. <span class=\"_ _a\"></span>Con <span class=\"_ _2\"></span>quest\u2019ultimo <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _2\"></span>stato <span class=\"_ _a\"></span>inoltre <span class=\"_ _a\"></span>stipulato <span class=\"_ _2\"></span>un <span class=\"_ _a\"></span>contratto <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>servicing<span class=\"_ _567\"> </span>con durata fino a fine anno 2023 per un importo finanziato di euro 120 milioni.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>enuto conto che Dynamica, sottoscrivendo l\u2019intera tranche junior<span class=\"_ _3\"></span>, ha mantenuto sostanzialmente<span class=\"_ _567\"> </span>tutti <span class=\"_ _a\"></span>i <span class=\"_ _2\"></span>rischi <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>i <span class=\"_ _a\"></span>benefici, <span class=\"_ _2\"></span>gli <span class=\"_ _a\"></span>attivi <span class=\"_ _2\"></span>cartolarizzati <span class=\"_ _a\"></span>non <span class=\"_ _2\"></span>sono <span class=\"_ _a\"></span>stati <span class=\"_ _2\"></span>cancellati <span class=\"_ _a\"></span>dal <span class=\"_ _2\"></span>bilancio <span class=\"_ _a\"></span>in <span class=\"_ _2\"></span>quanto <span class=\"_ _a\"></span>non<span class=\"_ _567\"> </span>risultano soddisfatti i criteri di \u201cderecognition\u201d pr<span class=\"_ _2\"></span>evisti dall\u2019IFRS 9.<span class=\"_ _567\"> </span>Si riepilogano nella tabella che segue gli importi detenuti da Fides (a seguito dell\u2019incorporazione<span class=\"_ _567\"> </span>di Dynamica), alla data del 31 Dicembre 2025, dei titoli emessi nell\u2019ambito dell\u2019operazione<span class=\"_ _567\"> </span>Rainbow:<span class=\"_ _567\"> </span>Operazione Rainbow<span class=\"_ _567\"> </span>Nel mese di dicembre 2021 la societ\u00e0 Dynamica Retail S.p.A. (Dynamica), ora incorporata nella<span class=\"_ _567\"> </span>controllata Fides S.p.A. ha avviato l\u2019operazione di cartolarizzazione tramite il veicolo Rainbow<span class=\"_ _567\"> </span>SPV<span class=\"_ _7d\"></span>, con struttura partly paid, in cui Dynamica ha assunto <span class=\"_ _2\"></span>la qualifica di originator<span class=\"_ _3\"></span>, di servicer -<span class=\"_ _567\"> </span>anche ai sensi dell\u2019art.2 co.3 L130/1999 \u2013 e di sottoscrittore della intera tranche junior dei titoli<span class=\"_ _567\"> </span>ABS <span class=\"_ _2\"></span>emessi dal <span class=\"_ _a\"></span>veicolo. In <span class=\"_ _2\"></span>aggiunta a <span class=\"_ _a\"></span>tutta la <span class=\"_ _2\"></span>classe <span class=\"_ _2\"></span>junior<span class=\"_ _a\"></span>, <span class=\"_ _2\"></span>Dynamica ha <span class=\"_ _2\"></span>acquisito <span class=\"_ _2\"></span>una porzione<span class=\"_ _567\"> </span>dei titoli mezzanine e senior pari circa al 5% di ciascuna serie conformemente alla pr<span class=\"_ _2\"></span>escrizione<span class=\"_ _567\"> </span>dell\u2019art.6 <span class=\"_ _2\"></span>Reg <span class=\"_ _2\"></span>UE <span class=\"_ _a\"></span>2017/2402 al <span class=\"_ _a\"></span>fine <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>mantenere <span class=\"_ _a\"></span>nell\u2019operazione <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>interesse <span class=\"_ _a\"></span>economico netto<span class=\"_ _567\"> </span>rilevante. La cessione del portafoglio iniziale ha avuto luogo il 7 dicembre 2021 e l\u2019emissione<span class=\"_ _567\"> </span>dei titoli \u00e8 stata il successivo 21 dicembre. Il periodo di ramp-up r<span class=\"_ _2\"></span>elativo all\u2019operazione Rainbow<span class=\"_ _567\"> </span>(come previsto nell\u2019amendment agr<span class=\"_ _2\"></span>eement stipulato a gennaio 2023) si \u00e8 concluso ad aprile<span class=\"_ _567\"> </span>2023.<span class=\"_ _567\"> </span>In particolare, nel mese di dicembr<span class=\"_ _2\"></span>e 2021 sono state emesse 3 classi di titoli:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Class A Asset Backed Floating Rate Notes due December 2038: Euro 46.800.000<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Class B Asset Backed Floating Rate Notes due December 2038: Euro 3.850.000<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws168\">Class C Asset Backed Fixed Rate V<span class=\"_ _a\"></span>ariable Return Notes due December 2038: Euro 6.229.000</span><div class=\"gs14b\"><table class=\"s w6cc h23e\" id=\"_4f4c642b-208a-46b2-9e5f-0ffff685bf79\"><tr><td class=\"c n x207d y458b w6b1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">ISIN<span class=\"_ _567\"> </span></div></td><td class=\"c n x21a4 y458b w6ae h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Descrizione<span class=\"_ _567\"> </span></div></td><td class=\"c n x21a5 y458b w6b2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Operazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x21a6 y458b w6b3 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>eicolo<span class=\"_ _567\"> </span></div></td><td class=\"c n x21a7 y458b w6b4 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipo<span class=\"_ _567\"> </span></div></td><td class=\"c n x21a8 y458b w6b5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Margine<span class=\"_ _567\"> </span></div></td><td class=\"c n x21a9 y458b w6b6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>asso di Riferimento<span class=\"_ _567\"> </span></div></td><td class=\"c n x21aa y458b w6b7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Valor<span class=\"_ _2\"></span>e al 31.12.2025*<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y458c w6b8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">IT0005474504<span class=\"_ _567\"> </span></div></td><td class=\"c n x21ab y458c w6b9 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Classe A<span class=\"_ _567\"> </span></div></td><td class=\"c n x21d5 y458c w6cd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Rainbow<span class=\"_ _567\"> </span></div></td><td class=\"c n x21d6 y458c w6ce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Rainbow SPV<span class=\"_ _567\"> </span></div></td><td class=\"c n x21c8 y458c w6c9 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _a\"></span>asso V<span class=\"_ _2\"></span>ariabile<span class=\"_ _567\"> </span></div></td><td class=\"c n x21c9 y458c w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1,00%<span class=\"_ _567\"> </span></div></td><td class=\"c n x21ca y458c w6bd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">EUR1M<span class=\"_ _567\"> </span></div></td><td class=\"c n x21cb y458c wb3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.252.455<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y458d w6b8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">IT0005474520<span class=\"_ _567\"> </span></div></td><td class=\"c n x21d7 y458d w340 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Classe B<span class=\"_ _567\"> </span></div></td><td class=\"c n x21d8 y458d w6cf h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Rainbow<span class=\"_ _567\"> </span></div></td><td class=\"c n x21d9 y458d w6ce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Rainbow SPV<span class=\"_ _567\"> </span></div></td><td class=\"c n x21da y458d w6c9 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _a\"></span>asso V<span class=\"_ _2\"></span>ariabile<span class=\"_ _567\"> </span></div></td><td class=\"c n x21db y458d w396 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5,00%<span class=\"_ _567\"> </span></div></td><td class=\"c n x21dc y458d w6bd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">EUR1M<span class=\"_ _567\"> </span></div></td><td class=\"c n x21dd y458d wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">185.936<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y458e w6b8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">IT0005474538<span class=\"_ _567\"> </span></div></td><td class=\"c n x21ab y458e w6b9 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Classe C<span class=\"_ _567\"> </span></div></td><td class=\"c n x21d5 y458e w6cd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Rainbow<span class=\"_ _567\"> </span></div></td><td class=\"c n x21d6 y458e w6ce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Rainbow SPV<span class=\"_ _567\"> </span></div></td><td class=\"c n x21de y4535 w6d0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>asso Fisso<span class=\"_ _567\"> </span></div></td><td class=\"c n x21df y4535 w339 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10,00%<span class=\"_ _567\"> </span></div></td><td class=\"c n x21e0 y4535 w6c6 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Non previsto<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x21c6 h28 y458f ff9 fs16 fc0 sc0 ls0 ws0\">5.924.887<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c n x21d2 y3f41 w6cb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>ariabile Return<span class=\"_ _567\"> </span></div></td><td class=\"c n x21d3 y3f41 w6c6 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Non previsto<span class=\"_ _567\"> </span></div></td><td class=\"c n x21d4 y3f41 w6c5 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Non previsto<span class=\"_ _567\"> </span></div></td><td></td></tr></table></div><div class=\"t m0 hd ff2 fs1 fc0 sc0 ls0 ws0 gseb6\">*(importi in migliaia di euro)<span class=\"_ _567\"> </span></div>Nel corso del periodo di ramp-up sono stati ceduti ulteriori euro 135.553.917 di cr<span class=\"_ _2\"></span>editi per cui<span class=\"_ _567\"> </span>l\u2019importo della notes al 31dicembre 2024 risultava cos\u00ec composto:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Nota Senior: euro 296.955.612;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Nota Junior: euro   59.984.039.<span class=\"_ _567\"> </span></span>La nota Senior \u00e8 stata sottoscritta interamente da Investitori professionali e l\u2019importo \u00e8 stato<span class=\"_ _567\"> </span>integralmente incassato dalla Societ\u00e0. Il controvalor<span class=\"_ _2\"></span>e della nota Senior \u00e8 rappresentato nella<span class=\"_ _567\"> </span>V<span class=\"_ _a\"></span>oce <span class=\"_ _8\"></span>10 <span class=\"_ _8\"></span>Passivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _8\"></span>valutate <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>ammortizzato. <span class=\"_ _8\"></span>I <span class=\"_ _8\"></span>corrispondenti <span class=\"_ _8\"></span>interessi <span class=\"_ _8\"></span>passivi<span class=\"_ _567\"> </span>sono rappresentati a conto economico nella V<span class=\"_ _a\"></span>oce 20 Interessi passivi e oneri assimilati.<span class=\"_ _567\"> </span>La <span class=\"_ _a\"></span>nota <span class=\"_ _2\"></span>Junior <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>stata <span class=\"_ _a\"></span>integralmente <span class=\"_ _2\"></span>sottoscritta <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>Fides <span class=\"_ _a\"></span>che <span class=\"_ _2\"></span>ottempera <span class=\"_ _2\"></span>quindi <span class=\"_ _2\"></span>in <span class=\"_ _a\"></span>tal <span class=\"_ _2\"></span>modo <span class=\"_ _2\"></span>agli<span class=\"_ _567\"> </span>obblighi di retention di cui all\u2019art. 6 del Regolamento (UE) 2017/2402 del Parlamento Eur<span class=\"_ _2\"></span>opeo<span class=\"_ _567\"> </span>e <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Consiglio <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>12 <span class=\"_ _8\"></span>dicembre <span class=\"_ _8\"></span>2017 <span class=\"_ _8\"></span>attraverso <span class=\"_ _8\"></span>l\u2019opzione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>cui <span class=\"_ _1d\"></span>al <span class=\"_ _8\"></span>paragrafo <span class=\"_ _8\"></span>3 <span class=\"_ _8\"></span>(d) <span class=\"_ _8\"></span>(c.d. <span class=\"_ _8\"></span>first<span class=\"_ _567\"> </span>loss), da <span class=\"_ _b\"></span>cui consegue <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>permanere in capo <span class=\"_ _b\"></span>all\u2019Originator <span class=\"_ _b\"></span>di tutti <span class=\"_ _b\"></span>i rischi <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>benefici degli <span class=\"_ _b\"></span>stessi<span class=\"_ _567\"> </span>crediti ceduti. La <span class=\"_ _2\"></span>Controllata avendo mantenuto sostanzialmente tutti i rischi e <span class=\"_ _2\"></span>benefici relativi<span class=\"_ _567\"> </span>alle attivit\u00e0 cedute, mantiene in bilancio detti crediti per il lor<span class=\"_ _2\"></span>o intero ammontare, applicando<span class=\"_ _567\"> </span>il trattamento <span class=\"_ _b\"></span>contabile <span class=\"_ _b\"></span>previsto dall\u2019IFRS9 <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>categoria <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>strumenti finanziari <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>cui <span class=\"_ _b\"></span>questi<span class=\"_ _567\"> </span>appartengono. <span class=\"_ _3\"></span>Almeno <span class=\"_ _3\"></span>fino <span class=\"_ _a\"></span>a <span class=\"_ _3\"></span>quando <span class=\"_ _a\"></span>parte <span class=\"_ _3\"></span>dei <span class=\"_ _a\"></span>titoli <span class=\"_ _3\"></span>junior <span class=\"_ _a\"></span>non <span class=\"_ _3\"></span>saranno <span class=\"_ _a\"></span>eventualmente <span class=\"_ _3\"></span>collocati<span class=\"_ _567\"> </span>sul <span class=\"_ _1d\"></span>mercato, <span class=\"_ _8\"></span>le <span class=\"_ _1d\"></span>suddette <span class=\"_ _1d\"></span>operazioni <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>cessione <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>acquisto, <span class=\"_ _1d\"></span>da <span class=\"_ _1d\"></span>considerarsi <span class=\"_ _1d\"></span>congiuntamente<span class=\"_ _567\"> </span>in <span class=\"_ _24\"> </span>virt\u00f9 <span class=\"_ _24\"> </span>del <span class=\"_ _1\"> </span>principio <span class=\"_ _24\"> </span>della <span class=\"_ _1\"> </span>prevalenza <span class=\"_ _24\"></span>della <span class=\"_ _24\"> </span>sostanza <span class=\"_ _24\"> </span>sulla <span class=\"_ _1\"> </span>forma, <span class=\"_ _24\"> </span>configurano <span class=\"_ _24\"> </span>una <span class=\"_ _1\"> </span>semplice<span class=\"_ _567\"> </span>trasformazione dei crediti in valori mobiliari (titoli), senza che vi sia alcun ef<span class=\"_ _2\"></span>fetto economico<span class=\"_ _567\"> </span>sostanziale. Nell'ambito dell\u2019Operazione Fides ricopre il ruolo di Servicer svolgendo le attivit\u00e0<span class=\"_ _567\"> </span>di riscossione dei crediti ceduti e servizi di cassa e pagamento ai sensi dell\u2019art. 2, commi 3, 6 e<span class=\"_ _567\"> </span>6-bis della Legge 130.<span class=\"_ _567\"> </span>Si riepilogano nella tabella che segue le informazioni relative alle Notes dell\u2019operazione<span class=\"_ _567\"> </span>Copped\u00e8 2023 riferite al 31 dicembre 2025:<span class=\"_ _567\"> </span>Operazione Copped\u00e8 2023<span class=\"_ _567\"> </span>Nel <span class=\"_ _8\"></span>corso <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>quarto <span class=\"_ _8\"></span>trimestre <span class=\"_ _8\"></span>2023, <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>controllata <span class=\"_ _8\"></span>Fides <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>perfezionato <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>cessione <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>titolo<span class=\"_ _567\"> </span>oneroso <span class=\"_ _7d\"></span>e <span class=\"_ _a\"></span>pro <span class=\"_ _3\"></span>soluto <span class=\"_ _a\"></span>di <span class=\"_ _3\"></span>un <span class=\"_ _a\"></span>portafoglio <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>crediti <span class=\"_ _3\"></span>pecuniari <span class=\"_ _3\"></span>derivanti <span class=\"_ _a\"></span>da <span class=\"_ _3\"></span>finanziament<span class=\"_ _b\"></span>i <span class=\"_ _3\"></span>alla <span class=\"_ _a\"></span>clientela<span class=\"_ _567\"> </span>rimborsabili <span class=\"_ _b\"></span>mediante <span class=\"_ _b\"></span>delegazione <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>pagamento <span class=\"_ _b\"></span>e/o <span class=\"_ _b\"></span>cessione <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>quinto dello <span class=\"_ _b\"></span>stipendio <span class=\"_ _8\"></span>e/o<span class=\"_ _567\"> </span>della pensione (il \u201cPortafoglio\u201d ed i \u201cCrediti\u201d) dalla Fides S.p.A. (\u201cOriginator\u201d) alla societ\u00e0<span class=\"_ _567\"> </span>veicolo di cartolarizzazione appositamente costituita, Copped\u00e9 SPV S.r<span class=\"_ _3\"></span>.l. (\u201cSPV\u201d), con sede in<span class=\"_ _567\"> </span>Italia ed avente come socio unico la Stichting Lapislazzuli.<span class=\"_ _567\"> </span>La <span class=\"_ _8\"></span>cartolarizzazione <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _1d\"></span>stata <span class=\"_ _1d\"></span>strutturata <span class=\"_ _1d\"></span>nel <span class=\"_ _8\"></span>rispetto <span class=\"_ _1d\"></span>dei <span class=\"_ _1d\"></span>requisiti <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>\u201csemplicit\u00e0, <span class=\"_ _1d\"></span>trasparenza <span class=\"_ _8\"></span>e<span class=\"_ _567\"> </span>standardizzazione\u201d (STS) pr<span class=\"_ _2\"></span>evisti dal Regolamento (UE) 2017/2402.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019operazione \u00e8 strutturata con l\u2019obiettivo di conseguire il miglioramento della gestione della<span class=\"_ _567\"> </span>liquidit\u00e0, <span class=\"_ _7d\"></span>incentrato <span class=\"_ _3\"></span>sulla <span class=\"_ _3\"></span>ottimizzazione <span class=\"_ _3\"></span>della <span class=\"_ _7d\"></span>gestione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>portafoglio <span class=\"_ _3\"></span>crediti <span class=\"_ _7d\"></span>e <span class=\"_ _3\"></span>la <span class=\"_ _7d\"></span>diversificazione<span class=\"_ _567\"> </span>delle <span class=\"_ _a\"></span>fonti <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>finanziamento, <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>riduzione <span class=\"_ _a\"></span>del <span class=\"_ _2\"></span>loro <span class=\"_ _a\"></span>costo <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>l\u2019alimentazione <span class=\"_ _2\"></span>delle <span class=\"_ _a\"></span>scadenze <span class=\"_ _2\"></span>naturali<span class=\"_ _567\"> </span>dell\u2019attivo <span class=\"_ _1d\"></span>con <span class=\"_ _24\"> </span>quelle <span class=\"_ _24\"></span>del <span class=\"_ _1d\"></span>passivo <span class=\"_ _24\"> </span>ed <span class=\"_ _24\"></span>ha <span class=\"_ _1d\"></span>consentito <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>d<span class=\"_ _b\"></span>isporre <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>liquidit\u00e0 <span class=\"_ _24\"> </span>necessaria <span class=\"_ _24\"></span>per <span class=\"_ _1d\"></span>la<span class=\"_ _567\"> </span>propria operativit\u00e0.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019Operazione - oggetto di private placement - \u00e8 stata perfezionata mediante l\u2019emissione di titoli<span class=\"_ _567\"> </span>\u201cpartly <span class=\"_ _2\"></span>paid\u201d e <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>previsto <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>periodo di <span class=\"_ _2\"></span>ramp-up <span class=\"_ _2\"></span>pari a <span class=\"_ _a\"></span>12 mesi, <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>corso del <span class=\"_ _2\"></span>quale, <span class=\"_ _2\"></span>nell\u2019anno<span class=\"_ _567\"> </span>2024 sono stati <span class=\"_ _b\"></span>ceduti ulteriori <span class=\"_ _b\"></span>portafogli di <span class=\"_ _b\"></span>crediti, con definiti criteri <span class=\"_ _b\"></span>di eleggibilit\u00e0, <span class=\"_ _b\"></span>derivanti<span class=\"_ _567\"> </span>da finanziamenti della medesima natura originati da Fides.<span class=\"_ _567\"> </span>Il portafoglio iniziale dell\u2019operazione ha valore nominale di Eur<span class=\"_ _2\"></span>o 267.349.509 (Outstanding<span class=\"_ _567\"> </span>Principal) e trattasi tutti di crediti performing con un corrispettivo di cessione comprensivo del<span class=\"_ _567\"> </span>rateo interessi pari ad eur<span class=\"_ _2\"></span>o 267.668.072.<span class=\"_ _567\"> </span><div class=\"gs14b\"><table class=\"s w6d1 h23f\" id=\"_70348b68-b5e4-48ce-8a0f-62f180be1cfd\"><tr><td class=\"c n x207d y4590 w6b1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">ISIN<span class=\"_ _567\"> </span></div></td><td class=\"c n x21e1 y4590 w6ae h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Descrizione<span class=\"_ _567\"> </span></div></td><td class=\"c n x21e2 y4590 w6d2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Operazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x21e3 y4590 w6d3 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Piazza<span class=\"_ _567\"> </span></div></td><td class=\"c n x21e4 y4590 w6d4 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>asso/Spread<span class=\"_ _567\"> </span></div></td><td class=\"c n x21e5 y4590 w6d5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Rating<span class=\"_ _567\"> </span></div></td><td class=\"c n x21e6 y4590 w6d6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Data Chiusura<span class=\"_ _567\"> </span></div></td><td class=\"c n x21e7 y4590 w6d7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Valor<span class=\"_ _2\"></span>e nominale<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x9d5 h27 y4591 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore r<span class=\"_ _2\"></span>esiduo </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x21e8 h27 y4592 ff6 fs16 fc0 sc0 ls0 ws0\">Quotazione<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x21e9 h27 y4592 ff6 fs16 fc0 sc0 ls0 ws0\">emesso*<span class=\"_ _567\"> </span></td><td class=\"t m0 x1ca4 h2c y4592 ffb fs16 fc0 sc0 ls0 ws0\">a fine esercizio*<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y41e7 w6b8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">IT0005568925<span class=\"_ _567\"> </span></div></td><td class=\"c n x21ea y41e7 w6d8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Classe A - Senior<span class=\"_ _567\"> </span></div></td><td class=\"c n x21eb y41e7 w6d9 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Copped\u00e8 2023<span class=\"_ _567\"> </span></div></td><td class=\"c n x21ec y41e7 w6da h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">n.q<span class=\"_ _567\"> </span></div></td><td class=\"c n x21ed y41e7 w6db h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Euribor 3M/ 1<span class=\"_ _567\"> </span></div></td><td class=\"c n x21ee y41e7 w6dc h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Not rated<span class=\"_ _567\"> </span></div></td><td class=\"c n x21ef y41e7 w6dd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">November 2044<span class=\"_ _567\"> </span></div></td><td class=\"c n x21f0 y41e7 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">300.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x21f1 y41e7 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">227.640<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42a7 w6b8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">IT0005568933<span class=\"_ _567\"> </span></div></td><td class=\"c n x21f2 y42a7 w6dd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Classe J - Junior<span class=\"_ _567\"> </span></div></td><td class=\"c n x21f3 y42a7 w6d9 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Copped\u00e8 2023<span class=\"_ _567\"> </span></div></td><td class=\"c n x21f4 y42a7 w6da h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">n.q<span class=\"_ _567\"> </span></div></td><td class=\"c n x21f5 y42a7 w103 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2<span class=\"_ _567\"> </span></div></td><td class=\"c n x21f6 y42a7 w6dc h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Not rated<span class=\"_ _567\"> </span></div></td><td class=\"c n x21f7 y42a7 w6de h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">November 2044<span class=\"_ _567\"> </span></div></td><td class=\"c n x21f8 y42a7 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">60.770<span class=\"_ _567\"> </span></div></td><td class=\"c n x21f9 y42a7 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">59.984<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x21fa y3de2 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">360.770<span class=\"_ _567\"> </span></div></td><td class=\"c n x21fb y3de2 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">287.624<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 hd ff2 fs1 fc0 sc0 ls0 ws0 gsee6\">*(importi in migliaia di euro)<span class=\"_ _567\"> </span></div>Il valore delle Notes di Classe A2, alla data del 31 dicembr<span class=\"_ _2\"></span>e 2025, risulta rappresentato nella<span class=\"_ _567\"> </span>seguente tabella.<span class=\"_ _567\"> </span>Nel mese <span class=\"_ _2\"></span>di dicembr<span class=\"_ _2\"></span>e 2025, <span class=\"_ _2\"></span>Banco Desio, <span class=\"_ _2\"></span>in qualit\u00e0 <span class=\"_ _2\"></span>di unico <span class=\"_ _2\"></span>detentore <span class=\"_ _2\"></span>dei titoli di <span class=\"_ _2\"></span>Classe A2 <span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span>B <span class=\"_ _a\"></span>ha <span class=\"_ _2\"></span>esercitato <span class=\"_ _3\"></span>l'opzione <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>ammortamento <span class=\"_ _2\"></span>sequenziale <span class=\"_ _a\"></span>(\"Sequential <span class=\"_ _2\"></span>Amortisation <span class=\"_ _a\"></span>Instruction\")<span class=\"_ _567\"> </span>ai sensi del Regolamento sull\u2019Organizzazione dei Portatori dei Titoli (\u201cRules of the Or<span class=\"_ _2\"></span>ganisation<span class=\"_ _567\"> </span>of the Noteholders\u201d).<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>ale facolt\u00e0 prevede che, a partir<span class=\"_ _2\"></span>e dalla Data di Pagamento di dicembre 2025 e per ciascuna<span class=\"_ _567\"> </span>Data di Pagamento successiva, i rimborsi seguano un profilo di ammortamento sequenziale.<span class=\"_ _567\"> </span>Le Classi Senior (A1 e A2) saranno rimborsate pro-rata e pari passu tra lor<span class=\"_ _2\"></span>o, con priorit\u00e0 rispetto<span class=\"_ _567\"> </span>alla Classe B, che sar\u00e0 ripagata solo a seguito del rimborso integrale delle Classi Senior<span class=\"_ _3\"></span>.<span class=\"_ _567\"> </span>Operazione Fauno<span class=\"_ _567\"> </span>Nel mese di novembre 2024 la contr<span class=\"_ _2\"></span>ollata Fides ha perfezionata la cessione a titolo oneroso e<span class=\"_ _567\"> </span>pro soluto di un portafoglio di cr<span class=\"_ _2\"></span>editi pecuniari derivanti da Prestiti personali (il \u201cPortafoglio\u201d<span class=\"_ _567\"> </span>ed i \u201cCrediti\u201d) dalla Fides S.p.A. (\u201cOriginator\u201d) alla societ\u00e0 veicolo di cartolarizzazione<span class=\"_ _567\"> </span>appositamente costituita, Fauno SPV S.r<span class=\"_ _3\"></span>.l. (\u201cSPV\u201d), con sede in Italia ed avente come socio<span class=\"_ _567\"> </span>unico la M&amp;G T<span class=\"_ _3\"></span>rustee Company Limited.<span class=\"_ _567\"> </span>La <span class=\"_ _8\"></span>cartolarizzazione <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _1d\"></span>stata <span class=\"_ _8\"></span>strutturata <span class=\"_ _1d\"></span>nel <span class=\"_ _1d\"></span>rispetto <span class=\"_ _1d\"></span>dei <span class=\"_ _8\"></span>requisiti <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>\u201csemplicit\u00e0, <span class=\"_ _1d\"></span>trasparenza <span class=\"_ _8\"></span>e<span class=\"_ _567\"> </span>standardizzazione\u201d (STS) pr<span class=\"_ _2\"></span>evisti dal Regolamento (UE) 2017/2402.<span class=\"_ _567\"> </span><table class=\"s w6df h240\" id=\"_54e73185-7edb-45a4-b91f-0ca91b438351\"><tr><td class=\"t m0 x21fc h27 y4593 ff6 fs16 fc0 sc0 ls0 ws0\">Operazioni di cartolarizzazione non cancellate dal bilancio<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x219d y4594 w6e0 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Societ\u00e0 V<span class=\"_ _2\"></span>eicolo<span class=\"_ _567\"> </span></div></td><td class=\"c n x21fd y4594 w6e1 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Originator<span class=\"_ _567\"> </span></div></td><td class=\"c n x21fe y4594 w6e2 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Data emissione<span class=\"_ _567\"> </span></div></td><td class=\"c n x21ff y4594 w6d2 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Operazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x2200 y4594 w6e3 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia di<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x2201 h27 y4595 ff6 fs16 fc0 sc0 ls0 ws0\">titoli<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x2202 h27 y4595 ff6 fs16 fc0 sc0 ls0 ws0\">cartolarizzazione<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y40c7 w6e4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Desio SME SPV S.r<span class=\"_ _a\"></span>.l.<span class=\"_ _567\"> </span></div></td><td class=\"c n x2203 y40c7 w6e5 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Banco Desio<span class=\"_ _567\"> </span></div></td><td class=\"c n x2204 y40c7 w6e6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Febbraio 2024<span class=\"_ _567\"> </span></div></td><td class=\"c n x2205 y40c7 w6e7 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Desio SME<span class=\"_ _567\"> </span></div></td><td class=\"c n x2206 y40c7 w6e8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Crediti in bonis<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x2207 h28 y4596 ff9 fs16 fc0 sc0 ls0 ws0\">e della Brianza S.p.A.<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr></table><table class=\"s w6e9 h241\" id=\"_47452841-e228-443b-a481-ae066471cb04\"><tr><td class=\"c n x304 y4597 w6e1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Originator<span class=\"_ _567\"> </span></div></td><td class=\"c n x2208 y4597 w6ea h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore 31.12.2025*<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w6eb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Banco Desio S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n x2209 y3de2 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">49.142<span class=\"_ _567\"> </span></div></td></tr></table>*(importi in migliaia di euro)<span class=\"_ _567\"> </span>Da ultimo si precisa che l\u2019informativa r<span class=\"_ _2\"></span>elativa alle operazioni cosiddette di \u201cauto-<span class=\"_ _567\"> </span>cartolarizzazione\u201d \u00e8 contenuta nella Parte E - Sezione 2 - Rischi del consolidato prudenziale - 1.4<span class=\"_ _567\"> </span>Rischio di liquidit\u00e0. T<span class=\"_ _a\"></span>rattasi, infatti, <span class=\"_ _b\"></span>di operazioni in cui il <span class=\"_ _b\"></span>Gruppo ha sottoscritto integralmente<span class=\"_ _567\"> </span>i <span class=\"_ _b\"></span>titoli <span class=\"_ _8\"></span>emessi <span class=\"_ _b\"></span>dal <span class=\"_ _b\"></span>veicolo, <span class=\"_ _b\"></span>con <span class=\"_ _8\"></span>l\u2019obiettivo <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>utilizzarli <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>l\u2019ottenimento <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>liquidit\u00e0, <span class=\"_ _b\"></span>attraverso<span class=\"_ _567\"> </span>operazioni di politica monetaria con l\u2019Eurosistema o mediante operazioni di pr<span class=\"_ _2\"></span>onti contro<span class=\"_ _567\"> </span>termine con controparti di mer<span class=\"_ _2\"></span>cato.<span class=\"_ _567\"> </span>Operazione Desio SME<span class=\"_ _567\"> </span>Nel <span class=\"_ _2\"></span>mese <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>febbraio <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span>(\u201cdata <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>efficacia <span class=\"_ _2\"></span>giuridica\u201d) <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>stata <span class=\"_ _2\"></span>perfezionata <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>cessione <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>titolo<span class=\"_ _567\"> </span>oneroso, in <span class=\"_ _b\"></span>blocco e <span class=\"_ _b\"></span>\u201cpro <span class=\"_ _b\"></span>soluto\u201d di <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>portafoglio <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>crediti derivanti <span class=\"_ _b\"></span>da <span class=\"_ _b\"></span>finanziamenti <span class=\"_ _b\"></span>a PMI<span class=\"_ _567\"> </span>italiane ipotecari, chirografari e, in parte, garantiti da Medio Cr<span class=\"_ _2\"></span>edito Centrale, erogati da Banco<span class=\"_ _567\"> </span>di Desio e della Brianza S.p.A. alla societ\u00e0 veicolo di cartolarizzazione appositamente costituita,<span class=\"_ _567\"> </span>Desio SME SPV S.r<span class=\"_ _3\"></span>.l., con sede in Italia ed avente come socio unico la Stichting Rugiada. Il valore<span class=\"_ _567\"> </span>del portafoglio crediti oggetto di cessione nell\u2019operazione \u00e8 pari ad eur<span class=\"_ _2\"></span>o 540 milioni di euro in<span class=\"_ _567\"> </span>termini di gross book value.<span class=\"_ _567\"> </span>Nell'ambito dell\u2019Operazione la Banca \u00e8 stata incaricata da Desio SME SPV S.r<span class=\"_ _3\"></span>.l. di svolgere, nel<span class=\"_ _567\"> </span>ruolo di Servicer<span class=\"_ _3\"></span>, le attivit\u00e0 di riscossione dei crediti ceduti e servizi di cassa e pagamento ai<span class=\"_ _567\"> </span>sensi dell\u2019art. 2, commi 3, 6 e 6-bis della Legge 130.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019iniziativa rientra nel contesto di un\u2019operazione di cartolarizzazione di crediti in bonis (senza<span class=\"_ _567\"> </span>\u201cderecognition\u201d) <span class=\"_ _30\"> </span>finalizzata <span class=\"_ _30\"> </span>a <span class=\"_ _30\"> </span>conseguire <span class=\"_ _30\"> </span>il <span class=\"_ _30\"> </span>miglioramento <span class=\"_ _30\"> </span>della <span class=\"_ _30\"> </span>gestione <span class=\"_ _77\"> </span>della <span class=\"_ _30\"> </span>liquidit\u00e0,<span class=\"_ _567\"> </span>attraverso <span class=\"_ _1\"> </span>l\u2019ottimizzazione <span class=\"_ _1\"> </span>della <span class=\"_ _1\"> </span>gestione <span class=\"_ _24\"> </span>del <span class=\"_ _1\"> </span>portafoglio <span class=\"_ _1\"> </span>e <span class=\"_ _1\"> </span>la <span class=\"_ _1\"> </span>diversificazione <span class=\"_ _1\"> </span>delle <span class=\"_ _1\"> </span>fonti <span class=\"_ _1\"> </span>di<span class=\"_ _567\"> </span>finanziamento.<span class=\"_ _567\"> </span>A fronte di detta operazione, la societ\u00e0 veicolo ha emesso le seguenti due classi di Titoli e un<span class=\"_ _567\"> </span>Loans:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Class A1 Loan (\u20ac 200 milioni) sottoscritto da JP Morgan Milan Branch,<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Class A2 Notes (\u20ac 145 milioni) sottoscritte da Banco Desio,<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Class B Junior (\u20ac 198 milioni) sottoscritte da Banco Desio.<span class=\"_ _567\"> </span></span>Le notes di Classe A2 risultano interamente sottoscritte dall\u2019Originator Banco Desio e al 31<span class=\"_ _567\"> </span>dicembre 2025, non risultano esser<span class=\"_ _2\"></span>e state utilizzate in nessuna operazione di long-term repo.<span class=\"_ _567\"> </span>La <span class=\"_ _a\"></span>nota <span class=\"_ _2\"></span>Junior <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>stata <span class=\"_ _a\"></span>integralmente <span class=\"_ _2\"></span>sottoscritta <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>Fides <span class=\"_ _a\"></span>che <span class=\"_ _2\"></span>ottempera <span class=\"_ _2\"></span>quindi <span class=\"_ _2\"></span>in <span class=\"_ _a\"></span>tal <span class=\"_ _2\"></span>modo <span class=\"_ _2\"></span>agli<span class=\"_ _567\"> </span>obblighi di retention di cui all\u2019art. 6 del Regolamento (UE) 2017/2402 del Parlamento Eur<span class=\"_ _2\"></span>opeo<span class=\"_ _567\"> </span>e <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Consiglio <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>12 <span class=\"_ _8\"></span>dicembre <span class=\"_ _8\"></span>2017 <span class=\"_ _8\"></span>attraverso <span class=\"_ _8\"></span>l\u2019opzione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>cui <span class=\"_ _1d\"></span>al <span class=\"_ _8\"></span>paragrafo <span class=\"_ _8\"></span>3 <span class=\"_ _8\"></span>(d) <span class=\"_ _8\"></span>(c.d. <span class=\"_ _8\"></span>first<span class=\"_ _567\"> </span>loss), da <span class=\"_ _b\"></span>cui consegue <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>permanere in capo <span class=\"_ _b\"></span>all\u2019Originator <span class=\"_ _b\"></span>di tutti <span class=\"_ _b\"></span>i rischi <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>benefici degli <span class=\"_ _b\"></span>stessi<span class=\"_ _567\"> </span>crediti ceduti. La <span class=\"_ _2\"></span>Controllata avendo mantenuto sostanzialmente tutti i rischi e <span class=\"_ _2\"></span>benefici relativi<span class=\"_ _567\"> </span>alle attivit\u00e0 cedute, mantiene in bilancio detti crediti per il lor<span class=\"_ _2\"></span>o intero ammontare, applicando<span class=\"_ _567\"> </span>il trattamento <span class=\"_ _b\"></span>contabile <span class=\"_ _b\"></span>previsto dall\u2019IFRS9 <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>categoria <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>strumenti finanziari <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>cui <span class=\"_ _b\"></span>questi<span class=\"_ _567\"> </span>appartengono. <span class=\"_ _3\"></span>Almeno <span class=\"_ _3\"></span>fino <span class=\"_ _a\"></span>a <span class=\"_ _3\"></span>quando <span class=\"_ _a\"></span>parte <span class=\"_ _3\"></span>dei <span class=\"_ _a\"></span>titoli <span class=\"_ _3\"></span>junior <span class=\"_ _a\"></span>non <span class=\"_ _3\"></span>saranno <span class=\"_ _a\"></span>eventualmente <span class=\"_ _3\"></span>collocati<span class=\"_ _567\"> </span>sul <span class=\"_ _1d\"></span>mercato, <span class=\"_ _8\"></span>le <span class=\"_ _1d\"></span>suddette <span class=\"_ _1d\"></span>operazioni <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>cessione <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>acquisto, <span class=\"_ _1d\"></span>da <span class=\"_ _1d\"></span>considerarsi <span class=\"_ _1d\"></span>congiuntamente<span class=\"_ _567\"> </span>in <span class=\"_ _24\"> </span>virt\u00f9 <span class=\"_ _24\"> </span>del <span class=\"_ _1\"> </span>principio <span class=\"_ _24\"> </span>della <span class=\"_ _1\"> </span>prevalenza <span class=\"_ _24\"></span>della <span class=\"_ _24\"> </span>sostanza <span class=\"_ _24\"> </span>sulla <span class=\"_ _1\"> </span>forma, <span class=\"_ _24\"> </span>configurano <span class=\"_ _24\"> </span>una <span class=\"_ _1\"> </span>semplice<span class=\"_ _567\"> </span>trasformazione dei crediti in valori mobiliari (titoli), senza che vi sia alcun ef<span class=\"_ _2\"></span>fetto economico<span class=\"_ _567\"> </span>sostanziale.<span class=\"_ _567\"> </span>Nell'ambito dell\u2019operazione, Fides ricopre il ruolo di Servicer svolgendo le attivit\u00e0 di riscossione<span class=\"_ _567\"> </span>dei crediti ceduti e servizi di cassa e pagamento ai sensi dell\u2019art. 2, commi 3, 6 e 6-bis della<span class=\"_ _567\"> </span>Legge 130.<span class=\"_ _567\"> </span>Gli incassi gestiti nel 2024 ammontano complessivamente ad euro 11.052 migliaia di eur<span class=\"_ _2\"></span>o.<span class=\"_ _567\"> </span>Si riepilogano nella tabella che segue le informazioni relative alle Notes dell\u2019operazione Fauno<span class=\"_ _567\"> </span>riferite al 31 dicembre 2025:<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019operazione <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>strutturata <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>l\u2019obiettivo <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>ottimizzare <span class=\"_ _3\"></span>la <span class=\"_ _a\"></span>gestione <span class=\"_ _a\"></span>della <span class=\"_ _a\"></span>liquidit\u00e0, <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>contempo<span class=\"_ _567\"> </span>di <span class=\"_ _1\"> </span>diversificare <span class=\"_ _24\"> </span>le <span class=\"_ _1\"> </span>fonti <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>finanziamento <span class=\"_ _1\"> </span>per <span class=\"_ _1\"> </span>consentire <span class=\"_ _24\"> </span>alla <span class=\"_ _1\"> </span>Societ\u00e0 <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>finanziare <span class=\"_ _1\"> </span>la <span class=\"_ _1\"> </span>propria<span class=\"_ _567\"> </span>operativit\u00e0.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019operazione - oggetto di private placement - \u00e8 stata perfezionata mediante l\u2019emissione di titoli<span class=\"_ _567\"> </span>\u201cfully paid\u201d. L<span class=\"_ _a\"></span>\u2019importo dei titoli alla issue date del 12 dicembre 2024 era pari a:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Classe A Senior Euro 215.000.000 (Issue price: 100%)<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Classe J Junior Euro 39.700.000 (Issue price: 100%)<span class=\"_ _567\"> </span></span>Il portafoglio iniziale dell\u2019operazione ha valore nominale di eur<span class=\"_ _2\"></span>o 249.657.089,25 (Outstanding<span class=\"_ _567\"> </span>Principal) e trattasi tutti di crediti performing con un corrispettivo di cessione comprensivo del<span class=\"_ _567\"> </span>rateo interessi e delle spese incasso rata a scader<span class=\"_ _2\"></span>e pari ad euro 252.049.127,20.<span class=\"_ _567\"> </span>La nota Senior \u00e8 stata sottoscritta da Investitori istituzionali e l\u2019importo \u00e8 stato integralmente<span class=\"_ _567\"> </span>incassato dalla Controllata. Il contr<span class=\"_ _2\"></span>ovalore della nota Senior \u00e8 rappresentato nella V<span class=\"_ _a\"></span>oce 10<span class=\"_ _567\"> </span>Passivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _1d\"></span>valutate <span class=\"_ _1d\"></span>al <span class=\"_ _8\"></span>costo <span class=\"_ _1d\"></span>ammortizzato <span class=\"_ _1d\"></span>a) <span class=\"_ _1d\"></span>debiti; <span class=\"_ _8\"></span>i <span class=\"_ _1d\"></span>correlati <span class=\"_ _8\"></span>interessi <span class=\"_ _8\"></span>passivi <span class=\"_ _1d\"></span>sono<span class=\"_ _567\"> </span>rappresentati a conto economico nella V<span class=\"_ _a\"></span>oce 20 Interessi passivi e oneri assimilati.<div class=\"gs14b\"><table class=\"s w6d1 h23f\" id=\"_2727c815-afe5-46d6-a84d-df37cd6876df\"><tr><td class=\"c n x207d y4590 w6b1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">ISIN<span class=\"_ _567\"> </span></div></td><td class=\"c n x21e1 y4590 w6ae h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Descrizione<span class=\"_ _567\"> </span></div></td><td class=\"c n x21e2 y4590 w6d2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Operazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x21e3 y4590 w6d3 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Piazza<span class=\"_ _567\"> </span></div></td><td class=\"c n x21e4 y4590 w6d4 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>asso/Spread<span class=\"_ _567\"> </span></div></td><td class=\"c n x21e5 y4590 w6d5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Rating<span class=\"_ _567\"> </span></div></td><td class=\"c n x21e6 y4590 w6d6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Data Chiusura<span class=\"_ _567\"> </span></div></td><td class=\"c n x21e7 y4590 w6d7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Valor<span class=\"_ _2\"></span>e nominale<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x9d5 h27 y4598 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore r<span class=\"_ _2\"></span>esiduo </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x21e8 h27 y4599 ff6 fs16 fc0 sc0 ls0 ws0\">Quotazione<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x21e9 h27 y4599 ff6 fs16 fc0 sc0 ls0 ws0\">emesso*<span class=\"_ _567\"> </span></td><td class=\"t m0 x1ca4 h2c y4599 ffb fs16 fc0 sc0 ls0 ws0\">a fine esercizio*<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y41e7 w6b8 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">IT0005624587<span class=\"_ _567\"> </span></div></td><td class=\"c n x21ea y41e7 w6d8 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Classe A - Senior<span class=\"_ _567\"> </span></div></td><td class=\"c n x220a y41e7 w6ec h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Fauno<span class=\"_ _567\"> </span></div></td><td class=\"c n x220b y41e7 w6da h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">n.q<span class=\"_ _567\"> </span></div></td><td class=\"c n x220c y41e7 w6ed h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Euribor 3M/ 0,80<span class=\"_ _567\"> </span></div></td><td class=\"c n x220d y41e7 w6ee h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Not rated<span class=\"_ _567\"> </span></div></td><td class=\"c n x220e y41e7 w6ef h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">December 2036<span class=\"_ _567\"> </span></div></td><td class=\"c n x220f y41e7 wb0 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">215.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x2210 y41e7 wa8 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">146.521<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42a7 w6b8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">IT0005624595<span class=\"_ _567\"> </span></div></td><td class=\"c n x21f2 y42a7 w6dd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Classe J - Junior<span class=\"_ _567\"> </span></div></td><td class=\"c n x2211 y42a7 w6ec h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Fauno<span class=\"_ _567\"> </span></div></td><td class=\"c n x2212 y42a7 w6da h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">n.q<span class=\"_ _567\"> </span></div></td><td class=\"c n x2213 y42a7 w1d4 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2<span class=\"_ _567\"> </span></div></td><td class=\"c n x2214 y42a7 w6ee h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Not rated<span class=\"_ _567\"> </span></div></td><td class=\"c n x2215 y42a7 w6f0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">December 2036<span class=\"_ _567\"> </span></div></td><td class=\"c n x2216 y42a7 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">39.700<span class=\"_ _567\"> </span></div></td><td class=\"c n x2217 y42a7 wcb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">39.700<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x21fa y3de2 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">254.700<span class=\"_ _567\"> </span></div></td><td class=\"c n x21fb y3de2 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">186.221<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 hd ff2 fs1 fc0 sc0 ls0 ws0 gsf24\">*(importi in migliaia di euro)<span class=\"_ _567\"> </span></div>Fides ottempera agli obblighi di retention di cui all\u2019art. 6 del Regolamento (UE) 2017/2402<span class=\"_ _567\"> </span>del Parlamento Europeo e del Consiglio del 12 dicembr<span class=\"_ _2\"></span>e 2017 attraverso l\u2019opzione di cui al<span class=\"_ _567\"> </span>paragrafo <span class=\"_ _2\"></span>3 <span class=\"_ _2\"></span>(d) <span class=\"_ _2\"></span>(c.d. <span class=\"_ _2\"></span>first <span class=\"_ _2\"></span>loss) <span class=\"_ _2\"></span>avendo sottoscritto <span class=\"_ _a\"></span>integralmente <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>titolo Junior <span class=\"_ _a\"></span>da <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>consegue<span class=\"_ _567\"> </span>il permanere in capo all\u2019Originator di tutti i rischi e benefici degli stessi cr<span class=\"_ _2\"></span>editi ceduti.<span class=\"_ _567\"> </span>La <span class=\"_ _1\"> </span>cartolarizzazione <span class=\"_ _1\"> </span>\u00e8 <span class=\"_ _9\"> </span>stata <span class=\"_ _24\"> </span>strutturata <span class=\"_ _9\"> </span>nel <span class=\"_ _1\"> </span>rispetto <span class=\"_ _1\"> </span>dei <span class=\"_ _1\"> </span>requisiti <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>\u201csemplicit\u00e0, <span class=\"_ _24\"> </span>trasparenza<span class=\"_ _567\"> </span>e standardizzazione\u201d (STS) pr<span class=\"_ _2\"></span>evisti dal Regolamento (UE) 2017/2402. Prime Collateralised<span class=\"_ _567\"> </span>Securities (PCS) EU SAS ha agito in qualit\u00e0 di terzo verificatore di tali r<span class=\"_ _2\"></span>equisiti.<span class=\"_ _567\"> </span>Banca Finanziaria Internazionale S.p.A. e Cr\u00e9dit Agricole Corporate and Investment Bank<span class=\"_ _567\"> </span>(CACIB) hanno agito rispettivamente in qualit\u00e0 di Arranger e Co-Arranger<span class=\"_ _3\"></span>.<span class=\"_ _567\"> </span>Cr\u00e9dit Agricole Corporate and Investment Bank (CACIB) ha sottoscritto integralmente la nota<span class=\"_ _567\"> </span>senior<span class=\"_ _3\"></span>.Banco di Desio svolge il ruolo di chash deposit account.<span class=\"_ _567\"> </span>Nell'ambito dell\u2019Operazione Fides ricopre il ruolo di Servicer svolgendo le attivit\u00e0 di riscossione<span class=\"_ _567\"> </span>dei crediti ceduti e servizi di cassa e pagamento ai sensi dell\u2019art. 2, commi 3, 6 e 6-bis della<span class=\"_ _567\"> </span>Legge 130.<span class=\"_ _567\"> </span>Si riepilogano nella tabella che segue le informazioni relative alle Notes dell\u2019operazione<span class=\"_ _567\"> </span>Copped\u00e8 2025 riferite al 31 dicembre 2025:<span class=\"_ _567\"> </span>Operazione Copped\u00e8 2025<span class=\"_ _567\"> </span>Nel mese di ottobre 2025 la contr<span class=\"_ _2\"></span>ollata Fides S.p.A. ha perfezionato la cessione a titolo oneroso<span class=\"_ _567\"> </span>e pr<span class=\"_ _2\"></span>o soluto di <span class=\"_ _2\"></span>un portafoglio <span class=\"_ _2\"></span>crediti derivanti <span class=\"_ _2\"></span>da finanziamenti er<span class=\"_ _2\"></span>ogati dalla societ\u00e0 <span class=\"_ _2\"></span>e garantiti<span class=\"_ _567\"> </span>da <span class=\"_ _9\"> </span>cessione <span class=\"_ _38\"> </span>del <span class=\"_ _9\"> </span>quinto <span class=\"_ _38\"> </span>dello <span class=\"_ _9\"> </span>stipendio  e/o <span class=\"_ _9\"> </span>delegazione <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>pagamento <span class=\"_ _38\"> </span>dalla <span class=\"_ _9\"> </span>Fides  S.p.A.<span class=\"_ _567\"> </span>(\u201cOriginator\u201d) alla societ\u00e0 veicolo di cartolarizzazione Copped\u00e9 SPV S.r<span class=\"_ _3\"></span>.l. (\u201cSPV\u201d). Il veicolo,<span class=\"_ _567\"> </span>per la suddetta operazione ha costituito un apposito e segregato comporto, ed accoglie in<span class=\"_ _567\"> </span>altrettanti comparti anche le Operazioni Coppede 2022 e Coppede 2023.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019operazione oggetto di private placement \u00e8 stata perfezionata mediante l\u2019emissione di titoli<span class=\"_ _567\"> </span>alla issue date del 28 dicembre 2025 pari ad eur<span class=\"_ _2\"></span>o 313.262.000:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Classe A Senior Euro 276.000.000 (Issue price: 100%)<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Classe J Junior Euro 37.262.000 (Issue price: 100%)<span class=\"_ _567\"> </span></span>Il portafoglio iniziale dell\u2019operazione ha valore nominale di eur<span class=\"_ _2\"></span>o 306.939.825,78 (Outstanding<span class=\"_ _567\"> </span>Principal) e trattasi tutti di crediti performing con un corrispettivo di cessione comprensivo del<span class=\"_ _567\"> </span>rateo interessi pari ad eur<span class=\"_ _2\"></span>o 269.811.188,28.<div class=\"gs14b\"><table class=\"s w6d1 h23f\" id=\"_d614c12d-f810-4ced-b3cd-b10f533a033b\"><tr><td class=\"c n x207d y4590 w6b1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">ISIN<span class=\"_ _567\"> </span></div></td><td class=\"c n x21e1 y4590 w6ae h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Descrizione<span class=\"_ _567\"> </span></div></td><td class=\"c n x21e2 y4590 w6d2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Operazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x21e3 y4590 w6d3 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Piazza<span class=\"_ _567\"> </span></div></td><td class=\"c n x21e4 y4590 w6d4 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>asso/Spread<span class=\"_ _567\"> </span></div></td><td class=\"c n x21e5 y4590 w6d5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Rating<span class=\"_ _567\"> </span></div></td><td class=\"c n x21e6 y4590 w6d6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Data Chiusura<span class=\"_ _567\"> </span></div></td><td class=\"c n x21e7 y4590 w6d7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Valor<span class=\"_ _2\"></span>e nominale<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x9d5 h27 y4598 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore r<span class=\"_ _2\"></span>esiduo </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x21e8 h27 y4599 ff6 fs16 fc0 sc0 ls0 ws0\">Quotazione<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x21e9 h27 y4599 ff6 fs16 fc0 sc0 ls0 ws0\">emesso*<span class=\"_ _567\"> </span></td><td class=\"t m0 x1ca4 h2c y4599 ffb fs16 fc0 sc0 ls0 ws0\">a fine esercizio*<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y41e7 w6b8 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">IT0005675092<span class=\"_ _567\"> </span></div></td><td class=\"c n x21ea y41e7 w6d8 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Classe A - Senior<span class=\"_ _567\"> </span></div></td><td class=\"c n x21eb y41e7 w6d9 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Copped\u00e8 2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x21ec y41e7 w6da h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">n.q<span class=\"_ _567\"> </span></div></td><td class=\"c n x2218 y41e7 w6ed h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Euribor 3M/ 0,74<span class=\"_ _567\"> </span></div></td><td class=\"c n x2219 y41e7 w6ee h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Not rated<span class=\"_ _567\"> </span></div></td><td class=\"c n x38d y41e7 w663 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">January 2038<span class=\"_ _567\"> </span></div></td><td class=\"c n x221a y41e7 wb0 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">276.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x221b y41e7 wa8 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">276.000<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42a7 w6b8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">IT0005675100<span class=\"_ _567\"> </span></div></td><td class=\"c n x21f2 y42a7 w6dd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Classe J - Junior<span class=\"_ _567\"> </span></div></td><td class=\"c n x21f3 y42a7 w6d9 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Copped\u00e8 2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x21f4 y42a7 w6da h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">n.q<span class=\"_ _567\"> </span></div></td><td class=\"c n x21f5 y42a7 w103 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2<span class=\"_ _567\"> </span></div></td><td class=\"c n x21f6 y42a7 w6dc h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Not rated<span class=\"_ _567\"> </span></div></td><td class=\"c n x221c y42a7 w663 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">January 2038<span class=\"_ _567\"> </span></div></td><td class=\"c n x221d y42a7 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">37.262<span class=\"_ _567\"> </span></div></td><td class=\"c n x221e y42a7 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">37.262<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x21fa y3de2 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">313.262<span class=\"_ _567\"> </span></div></td><td class=\"c n x21fb y3de2 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">313.262<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 hd ff2 fs1 fc0 sc0 ls0 ws0 gsf24\">*(importi in migliaia di euro)<span class=\"_ _567\"> </span></div>Informazioni di natura quantitativa<span class=\"_ _567\"> </span>C.1 <span class=\"_ _3\"></span>Consolidato <span class=\"_ _a\"></span>Prudenziale <span class=\"_ _a\"></span>- <span class=\"_ _a\"></span>Esposizioni <span class=\"_ _a\"></span>derivanti <span class=\"_ _a\"></span>dalle <span class=\"_ _a\"></span>principali <span class=\"_ _3\"></span>operazioni <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>cartolarizzazione<span class=\"_ _567\"> </span>\"proprie\" ripartite per tipologia di attivit\u00e0 cartolarizzate e per tipologia di esposizioni<span class=\"_ _567\"> </span><table class=\"s w6f2 h243\" id=\"_0bc2abaa-7c83-46f3-91c5-a8db65cdda50\"><tr><td class=\"t m0 x547 h27 y459d ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia Attivita' </td><td></td><td></td><td></td><td class=\"t m0 x170a h27 y459d ff6 fs16 fc0 sc0 ls0 ws0\">Esposizioni per cassa<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h27 y459e ff6 fs16 fc0 sc0 ls0 ws0\">Cartolarizzate/ Esposizioni<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c n x221f y459f w6f3 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Senior<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x2220 y459f w6f4 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Mezzanine<span class=\"_ _567\"> </span></div></td><td class=\"c n x2221 y459f w6f5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Junior<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c n x1314 y45a0 w2d5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore di bilancio<span class=\"_ _567\"> </span></div></td><td class=\"c n x2222 y45a0 w6f6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Rettif./ripr<span class=\"_ _a\"></span>. di valore<span class=\"_ _567\"> </span></div></td><td class=\"c n x2223 y45a0 w2d5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore di bilancio<span class=\"_ _567\"> </span></div></td><td class=\"c n x2224 y45a0 w6f6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Rettif./ripr<span class=\"_ _a\"></span>. di valore<span class=\"_ _567\"> </span></div></td><td class=\"c n x2225 y45a0 w2d5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Valor<span class=\"_ _2\"></span>e di bilancio<span class=\"_ _567\"> </span></div></td><td class=\"c n x2226 y45a0 w6f7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Rettif./ripr<span class=\"_ _3\"></span>. di valore<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y423d w6f8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A. Oggetto di integrale cancellazione dal bilancio<span class=\"_ _567\"> </span></div></td><td class=\"c n x2227 y423d wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">80.079<span class=\"_ _567\"> </span></div></td><td class=\"c n x2228 y423d wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.459<span class=\"_ _567\"> </span></div></td><td class=\"c n x2229 y423d w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">31<span class=\"_ _567\"> </span></div></td><td class=\"c n x222a y423d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x222b y423d w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2<span class=\"_ _567\"> </span></div></td><td class=\"c n x222c y423d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1a86 y44c5 w6f9 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">attivit\u00e0 finanziarie valutate al costo ammortizzato<span class=\"_ _567\"> </span></div></td><td class=\"c n x222d y44c5 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">80.079<span class=\"_ _567\"> </span></div></td><td class=\"c n x222e y44c5 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.459<span class=\"_ _567\"> </span></div></td><td class=\"c n x222f y44c5 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2<span class=\"_ _567\"> </span></div></td><td class=\"c n x2230 y44c5 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2231 y44c5 w222 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2<span class=\"_ _567\"> </span></div></td><td class=\"c n x2232 y44c5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4006 w6fa h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B. Oggetto di parziale cancellazione dal bilancio<span class=\"_ _567\"> </span></div></td><td class=\"c n x2233 y4006 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2234 y4006 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2235 y4006 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2236 y4006 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2237 y4006 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2238 y4006 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w6fb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C. Non cancellate dal bilancio<span class=\"_ _567\"> </span></div></td><td class=\"c n x2239 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x223a y3de2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x223b y3de2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x223c y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x223d y3de2 w189 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">135.334<span class=\"_ _567\"> </span></div></td><td class=\"c n x223e y3de2 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.928<span class=\"_ _567\"> </span></div></td></tr></table>Per le operazioni in cui le attivit\u00e0 cedute sono oggetto di integrale cancellazione, il valore di<span class=\"_ _567\"> </span>bilancio rappresenta il valor<span class=\"_ _2\"></span>e dei titoli senior<span class=\"_ _a\"></span>, mezzanine e junior detenuti al costo ammortizzato<span class=\"_ _567\"> </span>o al lor<span class=\"_ _2\"></span>o fair value coer<span class=\"_ _2\"></span>entemente al portafoglio in cui sono <span class=\"_ _2\"></span>allocati (attivit\u00e0 finanziarie al costo<table class=\"s w6f1 h242\" id=\"_0099417c-4ee3-4a93-a977-8fd0378f6c90\"><tr><td class=\"t m0 x59d h3 y459a ff8 fs3 fc0 sc0 ls0 ws0\">ammortizzato o attivit\u00e0 finanziarie obbligatoriamente valutate al fair value).<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 x59d h3 y459b ff7 fs3 fc0 sc0 ls0 wsc1\">Per le operazioni in cui le attivit\u00e0 cedute sono rimaste integralmente iscritte nell\u2019attivo dello </td></tr><tr><td class=\"t m0 x59d h3 y459c ff7 fs3 fc0 sc0 ls0 ws1ac\">stato patrimoniale, il valore di bilancio corrisponde al \u201crischio trattenuto\u201d, misurato come </td></tr></table>sbilancio fra le attivit\u00e0 cedute e le corrispondenti passivit\u00e0 alla data di riferimento del bilancio.<span class=\"_ _567\"> </span>C.3 Consolidato Prudenziale \u2013 Interessenze in societ\u00e0 veicolo per la<span class=\"_ _567\"> </span>cartolarizzazione<span class=\"_ _567\"> </span>Si segnala che, nell\u2019ambito delle operazioni di cartolarizzazioni strutturate dal Gruppo a valere<span class=\"_ _567\"> </span>su proprie attivit\u00e0, sono stati utilizzati special purpose vehicles che rappr<span class=\"_ _2\"></span>esentano soggetti terzi,<span class=\"_ _567\"> </span>nei confr<span class=\"_ _2\"></span>onti dei <span class=\"_ _2\"></span>quali il <span class=\"_ _2\"></span>Gruppo non <span class=\"_ _2\"></span>intrattiene legami <span class=\"_ _2\"></span>partecipativi: per <span class=\"_ _2\"></span>tale motivo <span class=\"_ _2\"></span>non viene<span class=\"_ _567\"> </span>fornita alcuna informativa nella presente sezione.<span class=\"_ _567\"> </span>C.4 Societ\u00e0 veicolo per la cartolarizzazione non consolidate<span class=\"_ _567\"> </span>Il presente paragrafo accoglie l\u2019informativa sulle societ\u00e0 veicolo per la cartolarizzazione non<span class=\"_ _567\"> </span>consolidate, <span class=\"_ _24\"> </span>diverse <span class=\"_ _24\"> </span>da <span class=\"_ _1\"> </span>quelle <span class=\"_ _24\"> </span>utilizzate <span class=\"_ _1\"> </span>in <span class=\"_ _24\"></span>operazioni <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>autocartolarizzazione, <span class=\"_ _24\"> </span>nelle <span class=\"_ _24\"> </span>quali <span class=\"_ _1\"> </span>il<span class=\"_ _567\"> </span>Gruppo non detiene alcuna partecipazione al capitale; si rinvia al precedente paragrafo \u201cC \u2013<span class=\"_ _567\"> </span>Operazioni <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>cartolarizzazione\u201d <span class=\"_ _b\"></span>\u201cInformazioni <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>natura <span class=\"_ _8\"></span>qualitativa\u201d <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>l\u2019informativa <span class=\"_ _8\"></span>relativa<span class=\"_ _567\"> </span>alle operazioni 2W<span class=\"_ _a\"></span>orlds s.r<span class=\"_ _a\"></span>.l., Desio SME SPV S.r<span class=\"_ _a\"></span>.l., con originator Banco Desio, Copped\u00e8 SPV<span class=\"_ _567\"> </span>S.r<span class=\"_ _3\"></span>.l. 2023, Fauno SPV S.r<span class=\"_ _a\"></span>.l. e Copped\u00e8 SPV S.r<span class=\"_ _a\"></span>.l. 2025 con originator Fides e Rainbow SPV S.r<span class=\"_ _3\"></span>.l.<span class=\"_ _567\"> </span>e Dyret II e Dyr<span class=\"_ _2\"></span>et III, con originator la Dynamica Retail S.p.A. (Dynamica), ora incorporata nella<span class=\"_ _567\"> </span>controllata Fides S.p.A.<span class=\"_ _567\"> </span>D. Operazioni di cessione<span class=\"_ _567\"> </span>C. Consolidato prudenziale - Attivit\u00e0 finanziarie cedute e cancellate<span class=\"_ _567\"> </span>integralmente<span class=\"_ _567\"> </span>Informazioni di natura qualitativa<span class=\"_ _567\"> </span>In continuit\u00e0 con la strategia di gestione proattiva dei cr<span class=\"_ _2\"></span>editi deteriorati e in coerenza con le linee<span class=\"_ _567\"> </span>guida emanate dalla Banca Centrale Europea, si sono perfezionate nell\u2019anno 8 operazioni di<span class=\"_ _567\"> </span>cessione <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>portafogli <span class=\"_ _a\"></span>crediti <span class=\"_ _a\"></span>costituiti <span class=\"_ _a\"></span>da <span class=\"_ _a\"></span>rapporti <span class=\"_ _a\"></span>ipotecari <span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>chirografari <span class=\"_ _a\"></span>classificati <span class=\"_ _a\"></span>a <span class=\"_ _3\"></span>sofferenza<span class=\"_ _567\"> </span>e ad inadempienza probabile per un gr<span class=\"_ _2\"></span>oss book value (GBV) di 49,8 milioni di euro a fondi di<span class=\"_ _567\"> </span>investimento <span class=\"_ _b\"></span>chiusi <span class=\"_ _b\"></span>a <span class=\"_ _8\"></span>fr<span class=\"_ _2\"></span>onte <span class=\"_ _8\"></span>dell\u2019investimento <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>quote <span class=\"_ _b\"></span>dei <span class=\"_ _8\"></span>fondi <span class=\"_ _b\"></span>stessi <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>un <span class=\"_ _8\"></span>contr<span class=\"_ _2\"></span>ovalore <span class=\"_ _b\"></span>di<span class=\"_ _567\"> </span>29,6 milioni di euro.<span class=\"_ _567\"> </span>Come <span class=\"_ _1\"> </span>emerge <span class=\"_ _1\"> </span>dall\u2019analisi <span class=\"_ _1\"> </span>delle <span class=\"_ _9\"> </span>informazioni <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>natura <span class=\"_ _9\"> </span>quantitativa <span class=\"_ _1\"> </span>riportate <span class=\"_ _1\"> </span>nel <span class=\"_ _1\"> </span>successivo<span class=\"_ _567\"> </span>paragrafo, <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>struttura <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>ciascuna <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>operazioni <span class=\"_ _a\"></span>ha <span class=\"_ _3\"></span>una <span class=\"_ _a\"></span>configurazione <span class=\"_ _a\"></span>tale <span class=\"_ _a\"></span>da <span class=\"_ _a\"></span>aver <span class=\"_ _a\"></span>consentito<span class=\"_ _567\"> </span>al <span class=\"_ _b\"></span>Gruppo <span class=\"_ _b\"></span>Banco <span class=\"_ _8\"></span>Desio <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>soddisfare <span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>requisiti previsti <span class=\"_ _b\"></span>dall\u2019IFRS <span class=\"_ _8\"></span>10 <span class=\"_ _b\"></span>Bilancio <span class=\"_ _b\"></span>consolidato <span class=\"_ _b\"></span>circa<span class=\"_ _567\"> </span>l\u2019assenza delle condizioni richieste per l\u2019esercizio del contr<span class=\"_ _2\"></span>ollo sul relativo Fondo d\u2019investimento<span class=\"_ _567\"> </span>(e <span class=\"_ _b\"></span>quindi <span class=\"_ _8\"></span>l\u2019esclusione <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>questi <span class=\"_ _8\"></span>dal <span class=\"_ _b\"></span>perimetro <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>consolidamento <span class=\"_ _b\"></span>contabile <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Gruppo <span class=\"_ _b\"></span>Banco<span class=\"_ _567\"> </span>Desio). Parimenti risultano rispettati i pr<span class=\"_ _2\"></span>esupposti previsti dall\u2019IFRS 9 <span class=\"_ _2\"></span>Strumenti finanziari per il<span class=\"_ _567\"> </span>trasferimento <span class=\"_ _2\"></span>sostanziale dei <span class=\"_ _a\"></span>diritti a <span class=\"_ _a\"></span>ricevere <span class=\"_ _2\"></span>i flussi <span class=\"_ _a\"></span>finanziari dalle <span class=\"_ _2\"></span>singole <span class=\"_ _2\"></span>attivit\u00e0 cedute <span class=\"_ _a\"></span>e dei<span class=\"_ _567\"> </span>rischi e benefici associati <span class=\"_ _2\"></span>ad esse. Ne deriva per <span class=\"_ _2\"></span>tutte le operazioni il totale deconsolidamento<span class=\"_ _567\"> </span>contabile dei medesimi crediti trasferiti tenuto anche conto che non sono state concesse, a<span class=\"_ _567\"> </span>favore di ciascun Fondo, ulteriori garanzie rispetto a quelle usuali sull\u2019esistenza del cr<span class=\"_ _2\"></span>edito.<span class=\"_ _567\"> </span>C.2 <span class=\"_ _a\"></span>Consolidato <span class=\"_ _2\"></span>Prudenziale <span class=\"_ _a\"></span>- <span class=\"_ _a\"></span>Esposizioni <span class=\"_ _2\"></span>derivanti <span class=\"_ _a\"></span>dalle <span class=\"_ _2\"></span>principali <span class=\"_ _a\"></span>operazioni <span class=\"_ _a\"></span><span class=\"ls74 ws315\">di <span class=\"_ _2\"></span>cartolarizzazione<span class=\"_ _567\"> </span></span>\"di terzi\" ripartite per <span class=\"_ _2\"></span>tipologia di attivit\u00e0 cartolarizzate<span class=\"ls0 ws0\"> e per tipologia di esposizioni<span class=\"_ _567\"> </span></span><span class=\"_ gs1df\"> </span><span class=\"_ gs1df\"> </span><table class=\"s w6fc h244\" id=\"_1f5a4291-2df6-4158-a4bb-177492c8a085\"><tr><td class=\"t m0 x547 h27 y45a1 ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia Attivita' </td><td></td><td></td><td></td><td class=\"t m0 x754 h27 y45a1 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizioni per cassa<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h27 y45a2 ff6 fs16 fc0 sc0 ls0 ws0\">Cartolarizzate/ Esposizioni<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c n x223f y45a3 w6f3 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Senior<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x122d y45a3 w6f4 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Mezzanine<span class=\"_ _567\"> </span></div></td><td class=\"c n x2240 y45a3 w6f5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Junior<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c n x129b y45a4 w2d5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore di bilancio<span class=\"_ _567\"> </span></div></td><td class=\"c n x2241 y45a4 w6f6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Rettif./ripr<span class=\"_ _a\"></span>. di valore<span class=\"_ _567\"> </span></div></td><td class=\"c n x2242 y45a4 w2d5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore di bilancio<span class=\"_ _567\"> </span></div></td><td class=\"c n x2243 y45a4 w6f6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Rettif./ripr<span class=\"_ _a\"></span>. di valore<span class=\"_ _567\"> </span></div></td><td class=\"c n x2244 y45a4 w6fd h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _a\"></span>alore di bilancio<span class=\"_ _567\"> </span></div></td><td class=\"c n x2245 y45a4 w6f7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Rettif./ripr<span class=\"_ _3\"></span>. di valore<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f01 w451 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Crediti verso clientela<span class=\"_ _567\"> </span></div></td><td class=\"c n x2246 y3f01 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">83.370<span class=\"_ _567\"> </span></div></td><td class=\"c n x2247 y3f01 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.978<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td></tr></table>A fronte delle suddette cessioni di natura multioriginator<span class=\"_ _3\"></span>, per la presenza di cessioni di cr<span class=\"_ _2\"></span>editi<span class=\"_ _567\"> </span>deteriorati da parte di una pluralit\u00e0 di investitori, Banco Desio detiene, alla data del 31 dicembre<span class=\"_ _567\"> </span>2025, i seguenti investimenti in OIC chiusi di crediti deteriorati:<span class=\"_ _567\"> </span><table class=\"s w6fe h245\" id=\"_4de10aa7-5006-4218-8f86-1aa843400965\"><tr><td class=\"c n x304 y45a5 w5a2 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Denominazione Fondo<span class=\"_ _567\"> </span></div></td><td class=\"c n x2248 y45a5 w6ff h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">N. quote detenute<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x2249 h27 y45a6 ff6 fs16 fc0 sc0 ls0 ws0\">% del totale </td></tr><tr><td></td><td class=\"t m0 x224a h27 y45a7 ff6 fs16 fc0 sc0 ls0 ws0\">al 31.12.25<span class=\"_ _567\"> </span></td><td class=\"t m0 x224b h27 y45a7 ff6 fs16 fc0 sc0 ls0 ws0\">delle quote emesse<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y412a w364 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">KEYSTONE<span class=\"_ _567\"> </span></div></td><td class=\"c n x224c y412a w700 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">29.018.205,00<span class=\"_ _567\"> </span></div></td><td class=\"c n x224d y412a w701 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6,1%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y45a8 w702 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">EFESTO<span class=\"_ _567\"> </span></div></td><td class=\"c n x224e y45a8 w700 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">27.806.868,69<span class=\"_ _567\"> </span></div></td><td class=\"c n xae2 y45a8 w701 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1,8%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y45a9 w554 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">PERSEFONE<span class=\"_ _567\"> </span></div></td><td class=\"c n x224f y45a9 w700 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">16.855.155,00<span class=\"_ _567\"> </span></div></td><td class=\"c n x2250 y45a9 w256 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12,8%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y45aa w703 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">CLESSIDRA CREDIT RECOVERY (CCRF)<span class=\"_ _567\"> </span></div></td><td class=\"c n x224f y45aa w700 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.762.813,48<span class=\"_ _567\"> </span></div></td><td class=\"c n x2251 y45aa w701 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7,4%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y45ab w704 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">UTP IT<span class=\"_ _a\"></span>ALIA CREDIT<span class=\"_ _567\"> </span></div></td><td class=\"c n x2252 y45ab w700 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.258.016,00<span class=\"_ _567\"> </span></div></td><td class=\"c n x2253 y45ab w701 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2,2%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y45ac w705 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">ILLIMITY CR (CORE)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2254 y45ac w706 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9.961.593,00<span class=\"_ _567\"> </span></div></td><td class=\"c n x2255 y45ac w701 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4,8%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y45ad w707 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">ILLIMITY REAL EST<span class=\"_ _a\"></span>A<span class=\"_ _a\"></span>TE<span class=\"_ _567\"> </span></div></td><td class=\"c n x2256 y45ad w706 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.135.289,00<span class=\"_ _567\"> </span></div></td><td class=\"c n x2257 y45ad w701 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3,2%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y45ae w708 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">CLESSIDRA RECOVERY FUND (CRF)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2258 y45ae w706 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.767.036,00<span class=\"_ _567\"> </span></div></td><td class=\"c n x2259 y45ae w701 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3,9%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4137 w709 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">RISES<span class=\"_ _567\"> </span></div></td><td class=\"c n x225a y4137 w700 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.582.389,084<span class=\"_ _567\"> </span></div></td><td class=\"c n x225b y4137 w701 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5,0%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4553 w70a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">ILLIMITY CR (Classe A e A1)<span class=\"_ _567\"> </span></div></td><td class=\"c n x225c y4553 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.120.074<span class=\"_ _567\"> </span></div></td><td class=\"c n x225d y4553 w70b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2,5% (classe A)<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x16e2 h28 y45af ff9 fs16 fc0 sc0 ls0 ws0\">0,6% (Classe A1)<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y423c w70c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">KLEOS<span class=\"_ _567\"> </span></div></td><td class=\"c n x225e y423c w70d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.638.306,00<span class=\"_ _567\"> </span></div></td><td class=\"c n x225f y423c w256 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">24,3%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y413a w70e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">LEONARDO<span class=\"_ _567\"> </span></div></td><td class=\"c n x2260 y413a we2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.264.084<span class=\"_ _567\"> </span></div></td><td class=\"c n x2261 y413a w701 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5,1%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y423d w70f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">ILLIMITY GRANULARE<span class=\"_ _567\"> </span></div></td><td class=\"c n x2262 y423d wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">985,00<span class=\"_ _567\"> </span></div></td><td class=\"c n x2263 y423d w396 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">28,7%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y44c5 w4ca h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">P-G CR MANAG UNO<span class=\"_ _567\"> </span></div></td><td class=\"c n x2264 y44c5 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">206,00<span class=\"_ _567\"> </span></div></td><td class=\"c n x2265 y44c5 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">22,7%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4006 w710 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">PEG UTP MANAG DT PT<span class=\"_ _567\"> </span></div></td><td class=\"c n x2266 y4006 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">139,00<span class=\"_ _567\"> </span></div></td><td class=\"c n x2267 y4006 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">19,9%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w711 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">BACK2BONIS<span class=\"_ _567\"> </span></div></td><td class=\"c n x2268 y3de2 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">34,1845<span class=\"_ _567\"> </span></div></td><td class=\"c n x2269 y3de2 w701 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1,6%<span class=\"_ _567\"> </span></div></td></tr></table>Nell\u2019ambito degli <span class=\"_ _2\"></span>accordi <span class=\"_ _2\"></span>delle operazioni (side <span class=\"_ _2\"></span>letter) \u00e8 <span class=\"_ _2\"></span>stata comunque <span class=\"_ _2\"></span>prevista una <span class=\"_ _2\"></span>specifica<span class=\"_ _567\"> </span>reportistica  informativa  periodica  onde  permettere  ai  sottoscrittori <span class=\"_ _30\"> </span>delle  quote  adeguati<span class=\"_ _567\"> </span>meccanismi di riscontro delle attivit\u00e0 sottostanti il net asset value di ciascun Fondo chiuso.<span class=\"_ _567\"> </span>Informazioni di natura quantitativa<span class=\"_ _567\"> </span>A fronte delle suddette cessioni, di natura multioriginator per la pr<span class=\"_ _2\"></span>esenza di cessioni di crediti<span class=\"_ _567\"> </span>deteriorati al medesimo fondo da parte di una pluralit\u00e0 di investitori, sono state sottoscritte nel<span class=\"_ _567\"> </span>corso del 2025 quote di fondi per:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Euro 10,3 milioni nel fondo UTP Cr<span class=\"_ _2\"></span>edit Italia<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Euro 7,0 milione nel fondo Illimity Cr<span class=\"_ _2\"></span>edit &amp; Corporate T<span class=\"_ _a\"></span>urnaaround Fund<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Euro 6,6 milioni nel fondo Lounge Rise<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Euro 3,9 milione nel fondo Keystone<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Euro 0,8 milioni nel fondo Illimity Real Estate<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Euro 0,6 milioni nel fondo Kleos<span class=\"_ _567\"> </span></span>In <span class=\"_ _24\"> </span>ragione <span class=\"_ _24\"> </span>del<span class=\"_ _b\"></span>le <span class=\"_ _24\"> </span>preesistenti <span class=\"_ _24\"> </span>rettifiche <span class=\"_ _24\"></span>di <span class=\"_ _24\"> </span>valore <span class=\"_ _24\"> </span>al <span class=\"_ _1\"> </span>31 <span class=\"_ _24\"> </span>dicembre <span class=\"_ _24\"></span>2024 <span class=\"_ _24\"> </span>sui <span class=\"_ _1\"> </span>crediti <span class=\"_ _24\"></span>oggetto <span class=\"_ _24\"> </span>di<span class=\"_ _567\"> </span>cessione <span class=\"_ _2\"></span>nel 2025, <span class=\"_ _2\"></span>sono state <span class=\"_ _a\"></span>registrate per<span class=\"_ _2\"></span>dite nette <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>cessione di <span class=\"_ _2\"></span>attivit\u00e0 finanziarie <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>costo<span class=\"_ _567\"> </span>ammortizzato per circa 1,4 milioni di eur<span class=\"_ _2\"></span>o.<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws140\">Banco di Desio e della Brianza (Capogruppo) nel ruolo di (1) banca originator<span class=\"_ _3\"></span>, (2) banca<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws140\"> </span>finanziatrice, e (3) banca emittente i covered bond;<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Desio OBG S.r<span class=\"_ _3\"></span>.l. (V<span class=\"_ _a\"></span>eicolo o SPV), in qualit\u00e0 <span class=\"_ _2\"></span>di societ\u00e0 veicolo appositamente costituita <span class=\"_ _2\"></span>per<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>la cessione di attivi idonei da parte di Banco Desio, controllata al 60% dalla Capogruppo;<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">BNP  Paribas, <span class=\"_ _30\"> </span>quale <span class=\"_ _30\"> </span>contr<span class=\"_ _2\"></span>oparte <span class=\"_ _30\"> </span>swap  richiesta <span class=\"_ _30\"> </span>in <span class=\"_ _30\"> </span>considerazione  dell\u2019esposizione <span class=\"_ _30\"> </span>al<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>possibile rischio generato <span class=\"_ _b\"></span>dal mismatch tra <span class=\"_ _b\"></span>il tasso <span class=\"_ _b\"></span>fisso del covered bond <span class=\"_ _b\"></span>e il mix <span class=\"_ _b\"></span>di tassi<span class=\"_ _567\"> </span> del portafoglio ceduto.<span class=\"_ _567\"> </span>Nel corso del 2025 Banco Desio ha concluso con successo il collocamento di una emissione di<span class=\"_ _567\"> </span> Covered Bond a valer<span class=\"_ _2\"></span>e sul proprio programma di Obbligazioni Bancarie Garantite (OBG, rating<span class=\"_ _567\"> </span> AA da parte di Fitch) per un importo complessivo di 100 milioni di euro con scadenza 5 anni<span class=\"_ _567\"> </span> destinata ad investitori istituzionali dell\u2019emissione 3% 10/9/2029 (portando la size complessiva<span class=\"_ _567\"> </span> a 600 milioni di euro) ed, in formato Private Placement, \u00e8 stata ef<span class=\"_ _2\"></span>fettuato nel mese di giugno<span class=\"_ _567\"> </span> 2025 un collocamento di 100 milioni di euro, con scadenza 15 anni (18/6/2040) al tasso del<span class=\"_ _567\"> </span> 3,6%, successivamente incrementato di 50 milioni di eur<span class=\"_ _2\"></span>o nel mese di dicembre 2025.<span class=\"_ _567\"> </span>Le operazioni sopra descritte risultano coerenti con il Piano Industriale \u201cBeyond26\u201d e<span class=\"_ _567\"> </span> rappresentano per Banco Desio la continuit\u00e0 di accesso al mer<span class=\"_ _2\"></span>cato del funding wholesale di<span class=\"_ _567\"> </span> differ<span class=\"_ _2\"></span>enti giurisdizioni.<span class=\"_ _567\"> </span>Si riepilogano di seguito le principali caratteristiche dell\u2019operazione:<span class=\"_ _567\"> </span>a. <span class=\"_ _96\"> </span><span class=\"fc0\">Denominazione veicolo: Desio OBG S.r<span class=\"_ _3\"></span>.l.;<span class=\"_ _567\"> </span></span>b. <span class=\"_ _2af\"> </span><span class=\"fc0\">Tipologia di cr<span class=\"_ _2\"></span>editi sottostanti: Mutui ipotecari residenziali;<span class=\"_ _567\"> </span></span>c. <span class=\"_ _274\"> </span><span class=\"fc0 wsac\">V<span class=\"_ _a\"></span>alore dei crediti ceduti dall\u2019inizio del pr<span class=\"_ _2\"></span>ogramma: pari complessivamente a 3.943 milioni<span class=\"_ _567\"> </span></span><span class=\"fc0 wsac\"> </span>di euro;<span class=\"_ _567\"> </span>d. <span class=\"_ _2af\"> </span><span class=\"ff8 fc0\">Importo <span class=\"_ _1\"> </span>del <span class=\"_ _1\"> </span>finanziamento <span class=\"_ _1\"> </span>subordinato: <span class=\"_ _1\"> </span>pari <span class=\"_ _1\"> </span>a <span class=\"_ _9\"> </span>complessivi <span class=\"_ _24\"> </span>2.570 <span class=\"_ _9\"> </span>milioni <span class=\"_ _24\"> </span>di <span class=\"_ _9\"> </span>eur<span class=\"_ _2\"></span>o <span class=\"_ _1\"> </span>al <span class=\"_ _9\"> </span>31<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>dicembre 2025;<span class=\"_ _567\"> </span>e. <span class=\"_ _273\"> </span><span class=\"fc0\">V<span class=\"_ _a\"></span>alore nominale dei covered bond emessi: 1.850 milioni di euro;<span class=\"_ _567\"> </span></span>f. <span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">T<span class=\"_ _7d\"></span>asso <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>covered bond <span class=\"_ _b\"></span>emessi: <span class=\"_ _b\"></span>tasso fisso <span class=\"_ _b\"></span>pari <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>0,875% <span class=\"_ _b\"></span>(emissione <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>2017), <span class=\"_ _b\"></span>a 0,375%<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>(emissione 2019), <span class=\"_ _2\"></span>a 0% <span class=\"_ _2\"></span>con pr<span class=\"_ _2\"></span>ezzo di <span class=\"_ _2\"></span>emissione 98,493% <span class=\"_ _2\"></span>(emissione 2021), <span class=\"_ _2\"></span>tasso fisso <span class=\"_ _2\"></span>pari<span class=\"_ _567\"> </span> al 4% <span class=\"_ _b\"></span>(emissione <span class=\"_ _b\"></span>del 2023), <span class=\"_ _b\"></span>tasso fisso <span class=\"_ _b\"></span>pari <span class=\"_ _b\"></span>al 3% <span class=\"_ _b\"></span>(emissione <span class=\"_ _b\"></span>del 2024-2025) <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>tasso disso<span class=\"_ _567\"> </span> pari al 3,6% (emissione del 2025).<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>enuto conto della partecipazione in ciascuno dei fondi rispetto alla pluralit\u00e0 degli investitori<span class=\"_ _567\"> </span>coinvolti, risultano in tutti i casi assenti le condizioni richieste dall\u2019IFRS10 per l\u2019esercizio del<span class=\"_ _567\"> </span>controllo <span class=\"_ _1d\"></span>sul <span class=\"_ _1\"> </span>relativo <span class=\"_ _1d\"></span>Fondo, <span class=\"_ _1\"> </span>cos\u00ec <span class=\"_ _24\"> </span>come <span class=\"_ _24\"> </span>risultano <span class=\"_ _1\"> </span>rispettate <span class=\"_ _24\"></span>le <span class=\"_ _24\"> </span>condizioni <span class=\"_ _24\"> </span>previste <span class=\"_ _24\"> </span>dall\u2019IFRS9<span class=\"_ _567\"> </span>per la derecognition dei cr<span class=\"_ _2\"></span>editi ceduti in ragione delle mutate caratteristiche dell\u2019asset iscritto<span class=\"_ _567\"> </span>in bilancio in luogo dei crediti originati dal Banco (in termini di numer<span class=\"_ _2\"></span>osit\u00e0, caratteristiche e<span class=\"_ _567\"> </span>valore nominale dei finanziamenti) e <span class=\"_ _b\"></span>cancellati per <span class=\"_ _b\"></span>effetto delle operazioni. Per giungere a <span class=\"_ _b\"></span>tali<span class=\"_ _567\"> </span>conclusioni sono stati valutati:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">l\u2019assenza <span class=\"_ _1d\"></span>di <span class=\"_ _24\"> </span>elementi <span class=\"_ _24\"></span>che <span class=\"_ _1d\"></span>potessero <span class=\"_ _1d\"></span>identificare <span class=\"_ _24\"></span>la <span class=\"_ _1d\"></span>capacit\u00e0 <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>ind<span class=\"_ _b\"></span>irizzare <span class=\"_ _1d\"></span>o <span class=\"_ _1d\"></span>controllare <span class=\"_ _1d\"></span>i<span class=\"_ _567\"> </span></span>rendimenti variabili dei fondi, cui la Banca in qualit\u00e0 di detentrice delle quote \u00e8 esposta;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws22\">la numerosit\u00e0 dei debitori, il segmento di appartenenza, la pr<span class=\"_ _2\"></span>esenza di garanzie, le<span class=\"_ _567\"> </span></span>tempistiche <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>recupero <span class=\"_ _1\"> </span>e <span class=\"_ _9\"> </span>la <span class=\"_ _1\"> </span>tipologia <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>finanziamenti: <span class=\"_ _1\"> </span>questi <span class=\"_ _9\"> </span>fattori <span class=\"_ _9\"> </span>qualitativi <span class=\"_ _1\"> </span>fanno<span class=\"_ _567\"> </span>emerger<span class=\"_ _2\"></span>e <span class=\"_ _9\"> </span>un  ef<span class=\"_ _2\"></span>fetto <span class=\"_ _9\"> </span>diversificazione  molto <span class=\"_ _9\"> </span>forte, <span class=\"_ _9\"> </span>prodotto <span class=\"_ _9\"> </span>dalla <span class=\"_ _9\"> </span>presenza <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>debitori<span class=\"_ _567\"> </span>diversi con caratteristiche disomogenee tra le diverse entit\u00e0 apportanti a cui corrisponde,<span class=\"_ _567\"> </span>inoltre, <span class=\"_ _3\"></span>una <span class=\"_ _a\"></span>diversa <span class=\"_ _2\"></span>strategia <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>recupero <span class=\"_ _3\"></span>adottata <span class=\"_ _a\"></span>dai <span class=\"_ _a\"></span>Fondi <span class=\"_ _2\"></span>rispetto <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>quella <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>avrebbero<span class=\"_ _567\"> </span>adottato le singole banche aderenti;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws234\">per i casi di apporti maggiormente rilevanti rispetto al totale degli attivi dei fondi, le<span class=\"_ _567\"> </span></span>conclusioni <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>test <span class=\"_ _a\"></span>quantitativo <span class=\"_ _2\"></span>articolato <span class=\"_ _2\"></span>calcolando <span class=\"_ _a\"></span>il <span class=\"_ _2\"></span>rapporto <span class=\"_ _2\"></span>tra <span class=\"_ _a\"></span>la <span class=\"_ _2\"></span>variabilit\u00e0 <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>cash<span class=\"_ _567\"> </span>flow <span class=\"_ _b\"></span>relativi al <span class=\"_ _b\"></span>portafoglio <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>crediti <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>singole <span class=\"_ _b\"></span>banche <span class=\"_ _b\"></span>aderenti <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>variabilit\u00e0 <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>cash<span class=\"_ _567\"> </span>flow relativi al portafoglio cr<span class=\"_ _2\"></span>editi complessivamente detenuto dal Fondo.<span class=\"_ _567\"> </span>Le <span class=\"_ _1f\"> </span>quote <span class=\"_ _24e\"> </span>dei <span class=\"_ _1f\"> </span>fondi <span class=\"_ _24e\"> </span>di <span class=\"_ _1f\"> </span>investimento <span class=\"_ _1f\"> </span>chiusi <span class=\"_ _24e\"> </span>sottoscritte, <span class=\"_ _1f\"> </span>classificate <span class=\"_ _24e\"> </span>tra <span class=\"_ _1f\"> </span>gli <span class=\"_ _24e\"> </span>strumenti<span class=\"_ _567\"> </span>obbligatoriamente valutati al fair value con impatto a conto economico, sono valorizzate<span class=\"_ _567\"> </span>secondo le modalit\u00e0 previste in applicazione dalla Policy di fair value adottate da Banco Desio<span class=\"_ _567\"> </span>per la tipologia di asset.<span class=\"_ _567\"> </span>D4. Consolidato prudenziale - Operazioni di covered bond<span class=\"_ _567\"> </span>Nella presente sezione sono descritte le operazioni di cover<span class=\"_ _2\"></span>ed bond in cui la Banca cedente e<span class=\"_ _567\"> </span>la Banca finanziatrice coincidono.<span class=\"_ _567\"> </span>Nel corso del 2017 \u00e8 stato dato avvio <span class=\"_ _b\"></span>al Programma \u201cCover<span class=\"_ _2\"></span>ed Bond <span class=\"_ _b\"></span>\u2013 Desio OBG\u201d finalizzato<span class=\"_ _567\"> </span>all\u2019ottenimento <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>benefici <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>Gruppo <span class=\"_ _1\"> </span>in <span class=\"_ _9\"> </span>termini <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>funding <span class=\"_ _1\"> </span>(diversificazione <span class=\"_ _9\"> </span>della <span class=\"_ _1\"> </span>raccolta,<span class=\"_ _567\"> </span>riduzione <span class=\"_ _2\"></span>del r<span class=\"_ _2\"></span>elativo costo, <span class=\"_ _2\"></span>nonch\u00e9 <span class=\"_ _2\"></span>allungamento delle <span class=\"_ _2\"></span>scadenze delle <span class=\"_ _a\"></span>fonti di <span class=\"_ _2\"></span>finanziamento).<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>ale Programma, che ha natura multi-seller<span class=\"_ _3\"></span>, vede coinvolti:<span class=\"_ _567\"> </span>Periodicamente sono effettuate attivit\u00e0 di convalida sui diversi parametri in termini di attivit\u00e0 di<span class=\"_ _567\"> </span>presidio <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>monitoraggio <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>fine <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>valutare <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>generale <span class=\"_ _2\"></span>adeguatezza <span class=\"_ _a\"></span>del pr<span class=\"_ _2\"></span>ocesso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>misurazione<span class=\"_ _567\"> </span>del rischio di credito. Modelli e metodologie risultano adeguate e le performance del sistema<span class=\"_ _567\"> </span>di rating <span class=\"_ _2\"></span>si confermano elevate <span class=\"_ _2\"></span>indicando quindi una <span class=\"_ _2\"></span>buona capacit\u00e0 <span class=\"_ _2\"></span>discriminante dei modelli<span class=\"_ _567\"> </span>di rating.<span class=\"_ _567\"> </span>Alla <span class=\"_ _8\"></span>data <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>approvazione <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>presente <span class=\"_ _b\"></span>bilancio <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>corso <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>finalizzazione <span class=\"_ _8\"></span>l\u2019Istanza <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>model<span class=\"_ _567\"> </span>change volta alla rimozione degli add-on prudenziali (10% sulla LGD e 95% sugli RW<span class=\"_ _2\"></span>A) vigenti<span class=\"_ _567\"> </span>sulle attuali segnalazioni di vigilanza.<span class=\"_ _567\"> </span>1.2 Rischi di mercato<span class=\"_ _567\"> </span>1.2.1 Rischio di <span class=\"_ _2\"></span>tasso di interesse <span class=\"_ _2\"></span>e rischio di pr<span class=\"_ _2\"></span>ezzo \u2013 portafoglio di negoziazione <span class=\"_ _2\"></span>di vigilanza<span class=\"_ _567\"> </span>Informazioni di natura qualitativa<span class=\"_ _567\"> </span>A. Aspetti generali<span class=\"_ _567\"> </span>Le variazioni inattese nei tassi di mercato, in pr<span class=\"_ _2\"></span>esenza di differenze nelle scadenze e nei tempi<span class=\"_ _567\"> </span>di revisione tra tassi di inter<span class=\"_ _2\"></span>esse delle attivit\u00e0 e delle passivit\u00e0, determinano una variazione del<span class=\"_ _567\"> </span>flusso <span class=\"_ _8\"></span>netto <span class=\"_ _8\"></span>degli <span class=\"_ _8\"></span>interessi <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>quindi <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>margine <span class=\"_ _b\"></span>d\u2019interesse. <span class=\"_ _8\"></span>Inoltre, <span class=\"_ _8\"></span>tali <span class=\"_ _8\"></span>fluttuazioni <span class=\"_ _8\"></span>inattese,<span class=\"_ _567\"> </span>espongono il Gruppo a variazioni nel valore economico delle attivit\u00e0 e delle passivit\u00e0.<span class=\"_ _567\"> </span>Il Gruppo ha adottato una strategia atta a consolidare un r<span class=\"_ _2\"></span>endimento in linea con il budget<span class=\"_ _567\"> </span>pur garantendo un profilo di rischio in <span class=\"_ _b\"></span>linea con i Supervisory Outlier <span class=\"_ _b\"></span>T<span class=\"_ _3\"></span>ests (SOT) previsti dalle<span class=\"_ _567\"> </span>ultime linee guida EBA.<span class=\"_ _567\"> </span>B. Processi di gestione e metodi di misurazione del rischio di tasso d\u2019inter<span class=\"_ _2\"></span>esse e del rischio<span class=\"_ _567\"> </span>prezzo<span class=\"_ _567\"> </span>Nell\u2019esercizio delle pr<span class=\"_ _2\"></span>oprie attribuzioni in materia di direzione e coordinamento il Consiglio di<span class=\"_ _567\"> </span>Amministrazione della Capogruppo, ha emanato <span class=\"_ _2\"></span>specifiche disposizioni in materia di contr<span class=\"_ _2\"></span>olli.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019attivit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>negoziazione <span class=\"_ _a\"></span>della <span class=\"_ _2\"></span>funzione <span class=\"_ _2\"></span>finanza/tesoreria <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _2\"></span>soggetta <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>limiti <span class=\"_ _a\"></span>operat<span class=\"_ _b\"></span>ivi <span class=\"_ _a\"></span>cos\u00ec <span class=\"_ _2\"></span>come<span class=\"_ _567\"> </span>declinato nella \u201cPolicy <span class=\"_ _b\"></span>di rischio\u201d <span class=\"_ _b\"></span>e nei test<span class=\"_ _b\"></span>i di normativa <span class=\"_ _b\"></span>interna; al <span class=\"_ _b\"></span>fine di contenere il <span class=\"_ _b\"></span>rischio<span class=\"_ _567\"> </span>di mer<span class=\"_ _2\"></span>cato sono <span class=\"_ _2\"></span>fissati specifici <span class=\"_ _2\"></span>limiti di <span class=\"_ _2\"></span>consistenza, di <span class=\"_ _2\"></span>sensibilit\u00e0 (duration), <span class=\"_ _2\"></span>di r<span class=\"_ _2\"></span>edditivit\u00e0 (stop<span class=\"_ _567\"> </span>loss) e V<span class=\"_ _2\"></span>alore a Rischio (V<span class=\"_ _a\"></span>alue at Risk \u2013 V<span class=\"_ _2\"></span>aR). Uno specifico sistema di <span class=\"_ _b\"></span>reporting \u00e8 lo strumento<span class=\"_ _567\"> </span>finalizzato a fornire alle unit\u00e0 or<span class=\"_ _2\"></span>ganizzative coinvolte un\u2019adeguata informativa.<span class=\"_ _567\"> </span>Il monitoraggio degli indicatori e dei limiti operativi \u00e8 eseguito, come presidio di primo livello,<div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws148 gs4af\">Alla data del 31 dicembre 2025 il portafoglio dei cr<span class=\"_ _2\"></span>editi ceduti dal Banco ha un valore di bilancio<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs4b0\">pari a circa 2.390 milioni di eur<span class=\"_ _2\"></span>o.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gs4b1\">E. Consolidato prudenziale - Modelli per la misurazione del rischio di credito<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd gs4b2\">Con provvedimento del 24 maggio 2023, Banca d'Italia ha autorizzato il Gruppo Banco Desio<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws148 gsd59\">(Gruppo CRR Brianza Unione) all\u2019utilizzo del metodo Advanced Internal Rating Based (AIRB) per<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf88\">la <span class=\"_ _2\"></span>determinazione del <span class=\"_ _2\"></span>requisito <span class=\"_ _2\"></span>patrimoniale a <span class=\"_ _2\"></span>fronte <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>rischio di <span class=\"_ _2\"></span>credito, <span class=\"_ _2\"></span>a livello <span class=\"_ _2\"></span>consolidato<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wse gsf89\">e individuale, con riferimento alle classi regolamentari di attivit\u00e0 \u201cesposizioni verso impr<span class=\"_ _2\"></span>ese\u201d<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsf8a\">ed \u201cesposizioni al dettaglio\u201d.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf8b\">Banca <span class=\"_ _38\"> </span>d\u2019Italia  ha <span class=\"_ _9\"> </span>altres\u00ec <span class=\"_ _38\"> </span>autorizzato <span class=\"_ _38\"> </span>l\u2019estensione  pr<span class=\"_ _2\"></span>ogressiva <span class=\"_ _9\"> </span>del  metodo <span class=\"_ _9\"> </span>AIRB  (c.d. <span class=\"_ _38\"> </span>\u201croll-<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1f gs4f6\">out\u201d) concedendo l\u2019esclusione in via provvisoria dal calcolo del metodo AIRB delle classi di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs4b7\">esposizioni <span class=\"_ _8\"></span>con <span class=\"_ _b\"></span>riguardo <span class=\"_ _b\"></span>ai <span class=\"_ _8\"></span>rami <span class=\"_ _8\"></span>d\u2019azienda <span class=\"_ _b\"></span>acquisiti <span class=\"_ _8\"></span>dal <span class=\"_ _8\"></span>gruppo <span class=\"_ _b\"></span>BPER <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>le <span class=\"_ _b\"></span>quali <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>prevede,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws206 gsf8c\">contestualmente alla presente Istanza di model change, una Istanza dedicata di estensione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws12d gs4b8\">progr<span class=\"_ _2\"></span>essiva (cd. \u201croll-out\u201d), nonch\u00e9 l\u2019utilizzo parziale permanente (cd. \u201cPPU\u201d) del metodo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws23 gsf8d\">standardizzato per alcune categorie di esposizioni e del gruppo e per tutte le esposizioni riferite<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsf8e\">alla controllata Fides S.p.A., ai sensi dell\u2019art. 150 del CRR.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf8f\">L<span class=\"_ _a\"></span>\u2019autorizzazione <span class=\"_ _8\"></span>subordinava <span class=\"_ _8\"></span>l\u2019attribuzione <span class=\"_ _b\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>qualsiasi <span class=\"_ _8\"></span>beneficio <span class=\"_ _8\"></span>patrimoniale <span class=\"_ _8\"></span>ad <span class=\"_ _b\"></span>una <span class=\"_ _8\"></span>serie <span class=\"_ _8\"></span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsf90\">interventi di rimedio preliminari da completarsi nei 18 mesi successivi.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2db gs4fc\">Con provvedimento del 24 giugno 2025 Banca d\u2019Italia, sulla base delle risultanze degli<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws159 gsd65\">accertamenti ispettivi condotti in relazione agli interventi di rimedio preliminari e dell\u2019attivit\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws106 gsf91\">istruttoria, ha autorizzato il Gruppo Banco Desio (gruppo CRR Brianza Unione) - a far data dal 30<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf92\">giugno <span class=\"_ _a\"></span>2025 <span class=\"_ _2\"></span>- <span class=\"_ _2\"></span>all\u2019effettivo <span class=\"_ _a\"></span>utilizzo <span class=\"_ _2\"></span>ai <span class=\"_ _a\"></span>fini <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>calcolo <span class=\"_ _a\"></span>dei <span class=\"_ _2\"></span>requisiti <span class=\"_ _a\"></span>patrimoniali, <span class=\"_ _2\"></span>su <span class=\"_ _a\"></span>base <span class=\"_ _2\"></span>individuale<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws157 gsf93\">e consolidata, del sistema interno di misurazione del rischio di credito A-IRB per le classi di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf94\">esposizioni \u201cAl dettaglio\u201d <span class=\"_ _b\"></span>e \u201cImprese\u201d di Banco Desio, <span class=\"_ _b\"></span>applicando altres\u00ec i fattori <span class=\"_ _b\"></span>correttivi, in<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf95\">termini di floor e add-on, previsti nel Pr<span class=\"_ _2\"></span>ovvedimento del 24 maggio 2023.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd gs4c4\">Inoltre, allo scopo di contener<span class=\"_ _2\"></span>e l\u2019incertezza nella stima dei rischi prima del superamento delle<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs4c5\">problematiche <span class=\"_ _1d\"></span>riscontrate <span class=\"_ _24\"></span>in <span class=\"_ _24\"></span>sede <span class=\"_ _24\"></span>ispettiva, <span class=\"_ _24\"></span>\u00e8 <span class=\"_ _1d\"></span>comunque <span class=\"_ _24\"> </span>richiesto <span class=\"_ _24\"> </span>di <span class=\"_ _24\"> </span>applicare <span class=\"_ _1d\"></span>un <span class=\"_ _24\"> </span>floor <span class=\"_ _24\"> </span>agli<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsc4 gs4c6\">RW<span class=\"_ _2\"></span>A complessivi a livello consolidato pari all\u201995% degli RW<span class=\"_ _2\"></span>A calcolati secondo la metodologia<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs4c7\">standard.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws132 gs4c9\">A seguito di tale autorizzazione a far data dal 30 giugno 2025, a livello consolidato e individuale,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws141 gs4ca\">per le esposizioni rientranti nel perimetro di prima validazione, le Segnalazioni di V<span class=\"_ _2\"></span>igilanza sono<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs4cb\">effettuate secondo la metodologia A-IRB.<span class=\"_ _567\"> </span></div>nel continuo della funzione <span class=\"_ _2\"></span>finanza/tesoreria mentr<span class=\"_ _2\"></span>e la funzione di Risk Management <span class=\"_ _2\"></span>esegue il monitoraggio di <span class=\"_ _2\"></span>secondo livello, <span class=\"_ _2\"></span>attivando eventuali pr<span class=\"_ _2\"></span>ocedure di <span class=\"_ _2\"></span>escalation in <span class=\"_ _2\"></span>caso di <span class=\"_ _2\"></span>sconfini secondo quanto previsto dalla normativa interna.<span class=\"_ _567\"> </span>Per <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>quantificazione <span class=\"_ _b\"></span>dei <span class=\"_ _8\"></span>rischi <span class=\"_ _b\"></span>generici <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>specifici, <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>Gruppo <span class=\"_ _b\"></span>ha <span class=\"_ _8\"></span>adottato <span class=\"_ _b\"></span>un <span class=\"_ _8\"></span>modello <span class=\"_ _b\"></span>basato sul concetto di V<span class=\"_ _2\"></span>alore a Rischio (V<span class=\"_ _a\"></span>alue at Risk \u2013 V<span class=\"_ _2\"></span>aR) in modo da esprimere sinteticamente e in termini monetari la massima perdita pr<span class=\"_ _2\"></span>obabile di un portafoglio statico con riferimento ad uno specifico <span class=\"_ _b\"></span>orizzonte <span class=\"_ _8\"></span>temporale <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>ad <span class=\"_ _8\"></span>uno <span class=\"_ _b\"></span>specifico <span class=\"_ _b\"></span>livello <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>confidenza <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>normali <span class=\"_ _b\"></span>condizioni <span class=\"_ _8\"></span>di mercato. T<span class=\"_ _7d\"></span>ale metodologia presenta il vantaggio di consentire l\u2019aggr<span class=\"_ _2\"></span>egazione delle posizioni assunte inerenti a fattori di rischio di natura eter<span class=\"_ _2\"></span>ogenea; fornisce, inoltre, un numero sintetico che, essendo un\u2019espressione monetaria, \u00e8 agevolmente utilizzato dalla struttura or<span class=\"_ _2\"></span>ganizzativa interessata. Il modello V<span class=\"_ _a\"></span>aR utilizza la tecnica della simulazione Monte Carlo ove, fatte le opportune assunzioni e correlazioni, stima, mediante il calcolo di una serie di rivalutazioni possibili, il valor<span class=\"_ _2\"></span>e del portafoglio e, dato il vettore dei r<span class=\"_ _2\"></span>endimenti attesi del portafoglio, si determina il percentile desiderato <span class=\"_ _8\"></span>della <span class=\"_ _1d\"></span>distribuzione. <span class=\"_ _8\"></span>Il <span class=\"_ _1d\"></span>modello <span class=\"_ _8\"></span>utilizza <span class=\"_ _1d\"></span>un <span class=\"_ _8\"></span>intervallo <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>confidenza <span class=\"_ _8\"></span>del <span class=\"_ _1d\"></span>95% <span class=\"_ _8\"></span>con <span class=\"_ _1d\"></span>un periodo temporale pari a 1 giorno. L<span class=\"_ _a\"></span>\u2019applicativo utilizzato per il calcolo del V<span class=\"_ _2\"></span>aR \u00e8 l\u2019infoprovider Bloomberg.<span class=\"_ _567\"> </span>Il modello interno non \u00e8 utilizzato nel calcolo dei requisiti patrimoniali sui rischi di mer<span class=\"_ _2\"></span>cato.<span class=\"_ _567\"> </span>Informazioni di natura quantitativa<span class=\"_ _567\"> </span>1. Portafoglio di negoziazione di vigilanza: distribuzione per durata residua (data di riprezzamento) delle attivit\u00e0 e delle passivit\u00e0 finanziarie per cassa e derivati finanziari - Eur<span class=\"_ _2\"></span>o<span class=\"_ _567\"> </span><table class=\"s w712 h246\" id=\"_0d22798a-a5ad-4bb7-a289-5d23ced1090b\"><tr><td></td><td class=\"c n x226a y45b0 w713 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A vista<span class=\"_ _567\"> </span></div></td><td class=\"c n x226b y45b0 w714 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fino a 3 mesi<span class=\"_ _567\"> </span></div></td><td class=\"c n x226c y45b0 w546 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 3 mesi</div></td><td class=\"t m0 x226d h27 y45b1 ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 6 mesi </td><td class=\"t m0 x1c13 h27 y45b1 ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 1 anno </td><td class=\"t m0 x226e h27 y45b1 ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 5 anni </td><td class=\"c n x226f y45b0 w715 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Oltre 10 anni<span class=\"_ _567\"> </span></div></td><td class=\"c n x2270 y45b0 w716 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Durata<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y45b2 ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia/Durata residua<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 x2271 h2c y45b3 ffb fs16 fc0 sc0 ls0 ws0\">fino a 6 mesi<span class=\"_ _567\"> </span></td><td class=\"t m0 x2272 h2c y45b3 ffb fs16 fc0 sc0 ls0 ws0\">a fino a 1 anno<span class=\"_ _567\"> </span></td><td class=\"t m0 x2273 h2c y45b3 ffb fs16 fc0 sc0 ls0 ws0\">fino a 5 anni<span class=\"_ _567\"> </span></td><td class=\"t m0 x2274 h2c y45b3 ffb fs16 fc0 sc0 ls0 ws0\">fino a 10 anni<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x2275 h27 y45b3 ff6 fs16 fc0 sc0 ls0 ws0\">indeterminata<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y44d6 w717 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A. Attitiv\u00e0 per cassa<span class=\"_ _567\"> </span></div></td><td class=\"c n x2276 y44d6 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">620<span class=\"_ _567\"> </span></div></td><td class=\"c n x2277 y44d6 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2278 y44d6 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.420<span class=\"_ _567\"> </span></div></td><td class=\"c n x2279 y44d6 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x227a y44d6 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x227b y44d6 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.733<span class=\"_ _567\"> </span></div></td><td class=\"c n x227c y44d6 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x227d y44d6 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y45b4 w4f0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x227e y45b4 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">620<span class=\"_ _567\"> </span></div></td><td class=\"c n x227f y45b4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2280 y45b4 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.420<span class=\"_ _567\"> </span></div></td><td class=\"c n x2281 y45b4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2282 y45b4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2283 y45b4 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.733<span class=\"_ _567\"> </span></div></td><td class=\"c n x2284 y45b4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2285 y45b4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2088 y4128 w718 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">con opzione di rimborso anticipato<span class=\"_ _567\"> </span></div></td><td class=\"c n x2286 y4128 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2287 y4128 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2288 y4128 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.420<span class=\"_ _567\"> </span></div></td><td class=\"c n x2289 y4128 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x228a y4128 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x228b y4128 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">503<span class=\"_ _567\"> </span></div></td><td class=\"c n x228c y4128 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x228d y4128 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2088 y45b5 w2bb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x228e y45b5 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">620<span class=\"_ _567\"> </span></div></td><td class=\"c n x228f y45b5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2290 y45b5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2291 y45b5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2292 y45b5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2293 y45b5 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.230<span class=\"_ _567\"> </span></div></td><td class=\"c n x2294 y45b5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2295 y45b5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y4283 w719 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.2 Altre attivit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x2296 y4283 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2297 y4283 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2298 y4283 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2299 y4283 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x229a y4283 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x229b y4283 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x229c y4283 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x229d y4283 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y45b6 w330 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Passivit\u00e0 per cassa<span class=\"_ _567\"> </span></div></td><td class=\"c n x229e y45b6 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x229f y45b6 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22a0 y45b6 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22a1 y45b6 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22a2 y45b6 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22a3 y45b6 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22a4 y45b6 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22a5 y45b6 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y412d w71a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 P<span class=\"_ _7d\"></span>.C.T<span class=\"_ _3\"></span>. passivi<span class=\"_ _567\"> </span></div></td><td class=\"c n x22a6 y412d w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22a7 y412d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22a8 y412d w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22a9 y412d w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22aa y412d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22ab y412d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22ac y412d w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22ad y412d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y45b7 w71b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.2 Altre passivit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x22ae y45b7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22af y45b7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b0 y45b7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2281 y45b7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2282 y45b7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b1 y45b7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b2 y45b7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b3 y45b7 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h2c y45b8 ffb fs16 fc0 sc0 ls0 ws0\">3. Derivati finanziari<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1ceb h28 y45b9 ff9 fs16 fc0 sc0 ls0 ws0\">3.1 Con titolo sottostante<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x22b4 h28 y45ba ff9 fs16 fc0 sc0 ls0 ws0\">Opzioni<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22b5 y45bb w4c3 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b6 y45bb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b7 y45bb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b8 y45bb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b9 y45bb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22ba y45bb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22bb y45bb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22bc y45bb w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22bd y45bb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22b5 y405c w71c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x22be y405c w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22bf y405c w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22c0 y405c w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22c1 y405c w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22c2 y405c w103 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">9<span class=\"_ _567\"> </span></div></td><td class=\"c n x22c3 y405c w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22c4 y405c w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22c5 y405c w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x22b4 h28 y45bc ff9 fs16 fc0 sc0 ls0 ws0\">Altri<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22b5 y405f w4c3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b6 y405f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b7 y405f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b8 y405f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b9 y405f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22ba y405f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22bb y405f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22c6 y405f wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">6.693<span class=\"_ _567\"> </span></div></td><td class=\"c n x22c7 y405f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22b5 y4060 w71c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x22be y4060 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22c8 y4060 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">6.693<span class=\"_ _567\"> </span></div></td><td class=\"c n x22c9 y4060 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22ca y4060 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22cb y4060 w222 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">9<span class=\"_ _567\"> </span></div></td><td class=\"c n x22cc y4060 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22cd y4060 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22ce y4060 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x1ceb h28 y45bd ff9 fs16 fc0 sc0 ls0 ws0\">3.2 Senza titolo sottostante<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x22b4 h28 y45be ff9 fs16 fc0 sc0 ls0 ws0\">Opzioni<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22b5 y413b w4c3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b6 y413b w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b7 y413b w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b8 y413b w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b9 y413b w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22ba y413b w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22bb y413b w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22bc y413b w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22bd y413b w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22b5 y41d5 w71c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x22be y41d5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22bf y41d5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22c0 y41d5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22c1 y41d5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22cf y41d5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22d0 y41d5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22d1 y41d5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22d2 y41d5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x22b4 h28 y45bf ff9 fs16 fc0 sc0 ls0 ws0\">Altri<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22b5 y4256 w4c3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b6 y4256 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22d3 y4256 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">133.910<span class=\"_ _567\"> </span></div></td><td class=\"c n x22d4 y4256 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">13.298<span class=\"_ _567\"> </span></div></td><td class=\"c n x22d5 y4256 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">17.759<span class=\"_ _567\"> </span></div></td><td class=\"c n x22d6 y4256 wcb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">37.807<span class=\"_ _567\"> </span></div></td><td class=\"c n x22d7 y4256 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.775<span class=\"_ _567\"> </span></div></td><td class=\"c n x22d8 y4256 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22d9 y4256 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22b5 y3de2 w71c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x22be y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22da y3de2 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">173.528<span class=\"_ _567\"> </span></div></td><td class=\"c n x22db y3de2 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">13.257<span class=\"_ _567\"> </span></div></td><td class=\"c n x22dc y3de2 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">17.778<span class=\"_ _567\"> </span></div></td><td class=\"c n x22dd y3de2 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">37.807<span class=\"_ _567\"> </span></div></td><td class=\"c n x22de y3de2 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.775<span class=\"_ _567\"> </span></div></td><td class=\"c n x22df y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22e0 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table>1. Portafoglio di negoziazione di vigilanza: distribuzione per durata residua (data di riprezzamento) delle attivit\u00e0 e delle passivit\u00e0 finanziarie per cassa e derivati finanziari \u2013 Altr<span class=\"_ _2\"></span>e V<span class=\"_ _2\"></span>alute<span class=\"_ _567\"> </span><table class=\"s w71d h247\" id=\"_a7eaff8d-8b8e-48c7-9b21-36bcb8cb18f5\"><tr><td></td><td class=\"c n x226a y45c0 w713 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">A vista<span class=\"_ _567\"> </span></div></td><td class=\"c n x226b y45c0 w714 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Fino a 3 mesi<span class=\"_ _567\"> </span></div></td><td class=\"c n x226c y45c0 w546 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 3 mesi</div></td><td class=\"t m0 x226d h27 y45c1 ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 6 mesi </td><td class=\"t m0 x1c13 h27 y45c1 ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 1 anno </td><td class=\"t m0 x226e h27 y45c1 ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 5 anni </td><td class=\"c n x22e1 y45c0 w715 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Oltre 10 anni<span class=\"_ _567\"> </span></div></td><td class=\"c n x22e2 y45c0 w716 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Durata<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y45c2 ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia/Durata residua<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 x2271 h2c y45c3 ffb fs16 fc0 sc0 ls0 ws0\">fino a 6 mesi<span class=\"_ _567\"> </span></td><td class=\"t m0 x2272 h2c y45c3 ffb fs16 fc0 sc0 ls0 ws0\">a fino a 1 anno<span class=\"_ _567\"> </span></td><td class=\"t m0 x2273 h2c y45c3 ffb fs16 fc0 sc0 ls0 ws0\">fino a 5 anni<span class=\"_ _567\"> </span></td><td class=\"t m0 x2274 h2c y45c3 ffb fs16 fc0 sc0 ls0 ws0\">fino a 10 anni<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x2275 h27 y45c3 ff6 fs16 fc0 sc0 ls0 ws0\">indeterminata<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y45c4 w717 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A. Attivit\u00e0 per cassa<span class=\"_ _567\"> </span></div></td><td class=\"c n x22e3 y45c4 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22e4 y45c4 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22e5 y45c4 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22e6 y45c4 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22e7 y45c4 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22e8 y45c4 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22e9 y45c4 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22ea y45c4 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y45c5 w4f0 h19c\"><div class=\"t m0 x2a1 h9f y4133 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x22ec y45c5 w71e h19c\"><div class=\"t m0 x2a1 h9f y4133 ff7 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22ed y45c5 w71e h19c\"><div class=\"t m0 x2a1 h9f y4133 ff7 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22ee y45c5 w71e h19c\"><div class=\"t m0 x2a1 h9f y4133 ff7 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22ef y45c5 w71e h19c\"><div class=\"t m0 x2a1 h9f y4133 ff7 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22f0 y45c5 w71e h19c\"><div class=\"t m0 x2a1 h9f y4133 ff7 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22f1 y45c5 w71e h19c\"><div class=\"t m0 x2a1 h9f y4133 ff7 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22f2 y45c5 w71e h19c\"><div class=\"t m0 x2a1 h9f y4133 ff7 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22f3 y45c5 w71e h19c\"><div class=\"t m0 x2a1 h9f y4133 ff7 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x22b4 h28 y45c6 ff9 fs16 fc0 sc0 ls0 ws0\">con opzione di rimborso anticipato<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22f4 y45c7 w2bb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x22f5 y45c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22f6 y45c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22f7 y45c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22f8 y45c7 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22f9 y45c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22fa y45c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22fb y45c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22fc y45c7 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y45c8 w719 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.2 Altre attivit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x22fd y45c8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22fe y45c8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22ff y45c8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2300 y45c8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2301 y45c8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2302 y45c8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2303 y45c8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2304 y45c8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y45c9 ff6 fs16 fc0 sc0 ls0 ws0\">2. Passivit\u00e0 per cassa<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22eb y45ca w71a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 P<span class=\"_ _7d\"></span>.C.T<span class=\"_ _3\"></span>. passivi<span class=\"_ _567\"> </span></div></td><td class=\"c n x2305 y45ca w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2306 y45ca w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2307 y45ca w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2308 y45ca w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2309 y45ca w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x230a y45ca w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x230b y45ca w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x230c y45ca w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y45cb w71b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.2 Altre passivit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x230d y45cb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x230e y45cb w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x230f y45cb w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2310 y45cb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2311 y45cb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2312 y45cb w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2313 y45cb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2314 y45cb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h2c y45cc ffb fs16 fc0 sc0 ls0 ws0\">3. Derivati finanziari<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x2315 h28 y45cd ff9 fs16 fc0 sc0 ls0 ws0\">3.1 Con titolo sottostante<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x22b4 h28 y45ce ff9 fs16 fc0 sc0 ls0 ws0\">Opzioni<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22b5 y4375 w4c3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b6 y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b7 y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b8 y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b9 y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22ba y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22bb y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22bc y4375 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22bd y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22b5 y4376 w71c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x22be y4376 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22bf y4376 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22c0 y4376 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22c1 y4376 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22cf y4376 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22d0 y4376 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22d1 y4376 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22d2 y4376 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x22b4 h28 y45cf ff9 fs16 fc0 sc0 ls0 ws0\">Altri<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22b5 y405f w4c3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b6 y405f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b7 y405f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b8 y405f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b9 y405f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22ba y405f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22bb y405f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22bc y405f w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22bd y405f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22b5 y4060 w71c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x22be y4060 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22bf y4060 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22c0 y4060 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22c1 y4060 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22cf y4060 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22d0 y4060 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22d1 y4060 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22d2 y4060 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x2315 h28 y45d0 ff9 fs16 fc0 sc0 ls0 ws0\">3.2 Senza titolo sottostante<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x22b4 h28 y45d1 ff9 fs16 fc0 sc0 ls0 ws0\">Opzioni<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22b5 y413b w4c3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b6 y413b w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b7 y413b w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b8 y413b w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b9 y413b w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22ba y413b w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22bb y413b w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22bc y413b w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22bd y413b w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22b5 y41d5 w71c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x22be y41d5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22bf y41d5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22c0 y41d5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22c1 y41d5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22cf y41d5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22d0 y41d5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22d1 y41d5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22d2 y41d5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x22b4 h28 y45d2 ff9 fs16 fc0 sc0 ls0 ws0\">Altri<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22b5 y4256 w4c3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b6 y4256 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22d3 y4256 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">118.968<span class=\"_ _567\"> </span></div></td><td class=\"c n x2316 y4256 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">9.166<span class=\"_ _567\"> </span></div></td><td class=\"c n x2317 y4256 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10.220<span class=\"_ _567\"> </span></div></td><td class=\"c n x2318 y4256 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2319 y4256 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x231a y4256 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x231b y4256 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22b5 y3de2 w71c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x22be y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x231c y3de2 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">79.256<span class=\"_ _567\"> </span></div></td><td class=\"c n x231d y3de2 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">9.166<span class=\"_ _567\"> </span></div></td><td class=\"c n x231e y3de2 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10.220<span class=\"_ _567\"> </span></div></td><td class=\"c n x231f y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2320 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2321 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2322 y3de2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table>2. Portafoglio di negoziazione di vigilanza: distribuzione delle esposizioni in titoli di capitale e<span class=\"_ _567\"> </span>indici azionari per i principali Paesi del mercato di quotazione<table class=\"s w71f h248\" id=\"_c16460fd-847f-4234-aaf1-ec2e729d0330\"><tr><td class=\"t m0 x2323 h27 y45d3 ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia operazione / indice quotazione<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x2324 h27 y45d4 ff6 fs16 fc0 sc0 ls0 ws0\">Quotati<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x2325 h27 y45d3 ff6 fs16 fc0 sc0 ls0 ws0\">Non quotati<span class=\"_ _567\"> </span></td></tr><tr><td></td><td class=\"c n x2326 y45d5 w720 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Italia<span class=\"_ _567\"> </span></div></td><td class=\"c n x2327 y45d5 w721 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Stati Uniti<span class=\"_ _567\"> </span></div></td><td class=\"c n x2328 y45d5 w722 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Altri<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"t m0 xb73 h27 y45d6 ff6 fs16 fc0 sc0 ls0 ws0\">A. Titoli di capitale<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1a86 y4132 w723 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x2329 y4132 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">1.830<span class=\"_ _567\"> </span></div></td><td class=\"c n x232a y4132 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x232b y4132 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.005<span class=\"_ _567\"> </span></div></td><td class=\"c n x232c y4132 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1a86 y4239 w68e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x232d y4239 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x232e y4239 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x232f y4239 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2330 y4239 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y45d7 ff6 fs16 fc0 sc0 ls0 ws0\">B. Compravendite non ancora regolate su titoli di capitale<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1a86 y44cb w723 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x2331 y44cb w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2332 y44cb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2333 y44cb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2334 y44cb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1a86 y45d8 w68e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x232d y45d8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x232e y45d8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x232f y45d8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2330 y45d8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y45d9 ff6 fs16 fc0 sc0 ls0 ws0\">C. Altri derivati su titoli di capitale<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1a86 y45da w723 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x2335 y45da w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9<span class=\"_ _567\"> </span></div></td><td class=\"c n x2336 y45da w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2337 y45da wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.608<span class=\"_ _567\"> </span></div></td><td class=\"c n x2338 y45da w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1a86 y45db w68e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x232d y45db w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x232e y45db w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x232f y45db w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2330 y45db w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y45dc ff6 fs16 fc0 sc0 ls0 ws0\">D. Derivati su indici azionari<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1a86 y4006 w723 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x2331 y4006 w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2332 y4006 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2333 y4006 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2334 y4006 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1a86 y3de2 w68e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x232d y3de2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x232e y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x232f y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2330 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws16 gsf9e\">Il contesto economico e politico globale ha subito negli ultimi tre anni un forte str<span class=\"_ _2\"></span>ess causato<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf9f\">recenti eventi bellici, dall\u2019andamento dell\u2019inflazione e dal quadr<span class=\"_ _2\"></span>o macro-economico globale.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsfa0\">Come <span class=\"_ _a\"></span>richiamato <span class=\"_ _2\"></span>in <span class=\"_ _a\"></span>precedenza, <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Banca <span class=\"_ _2\"></span>Centrale <span class=\"_ _a\"></span>Europea, <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>fine <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>rispondere <span class=\"_ _a\"></span>ad <span class=\"_ _2\"></span>una <span class=\"_ _a\"></span>serie <span class=\"_ _a\"></span>d<span class=\"_ _b\"></span>i<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws11e gsfa1\">shock esogeni, nel corso del 2022, 2023 ha provveduto a metter<span class=\"_ _2\"></span>e in atto una politica monetaria<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsfa2\">restrittiva con un innalzamento <span class=\"_ _b\"></span>dei tassi <span class=\"_ _b\"></span>di interesse ufficiali delle <span class=\"_ _b\"></span>operazioni dell'Eurosistema;<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws148 gsfa3\">nella seconda parte del 2024 la banca centrale ha dato inizio ad una politica di aggiustamento al<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsfa4\">ribasso dei <span class=\"_ _2\"></span>tassi di inter<span class=\"_ _2\"></span>esse in <span class=\"_ _2\"></span>vista del raggiungimento <span class=\"_ _2\"></span>degli obiettivi <span class=\"_ _2\"></span>di inflazione. La <span class=\"_ _2\"></span>politica<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsfa5\">di riduzione dei tassi d\u2019interesse \u00e8 continuata fino alla prima met\u00e0 del 2025.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsfa6\">In <span class=\"_ _8\"></span>questo <span class=\"_ _8\"></span>contesto <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>tassi <span class=\"_ _1d\"></span>variabili, <span class=\"_ _8\"></span>il <span class=\"_ _1d\"></span>Gruppo <span class=\"_ _8\"></span>ha <span class=\"_ _1d\"></span>predisposto <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>strategia <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>copertura <span class=\"_ _8\"></span>del<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsfa7\">proprio attivo, attraverso la sottoscrizione di strumenti finanziari derivati di copertura.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws26 gsfa8\">Per maggiori dettagli si rimanda alla \u201cSezione 5 - Derivati di copertura - voce 50 della Nota<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsfa9\">integrativa\u201d.<span class=\"_ _567\"> </span></div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws31a gsfab\">3. Portafoglio di negoziazione di vigilanza: modelli interni e altre metodologie per l\u2019analisi di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gsfac\">sensitivit\u00e0<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsfad\">Il <span class=\"_ _b\"></span>monitoraggio <span class=\"_ _b\"></span>effettuato <span class=\"_ _b\"></span>fino <span class=\"_ _8\"></span>al <span class=\"_ _b\"></span>quarto <span class=\"_ _b\"></span>trimestre <span class=\"_ _b\"></span>sul <span class=\"_ _b\"></span>portafoglio <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>negoziazione <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>vigilanza<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws24 gsfae\">evidenzia una struttura con rischi di mercato contenuti. Il V<span class=\"_ _a\"></span>aR simulazione Monte Carlo alla<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws21f gsfaf\">data del 31 dicembre 2025 ammonta a 93 migliaia di eur<span class=\"_ _2\"></span>o con una percentuale pari a 1,11%<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsfb0\">del portafoglio di negoziazione.<span class=\"_ _567\"> </span></div><div class=\"t m0 ha ff9 fs3 fc2 sc0 ls0 ws0 gsfb1\">1.2.2 Rischio di tasso di interesse e rischio di pr<span class=\"_ _2\"></span>ezzo - Portafoglio bancario<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gsfb2\">Informazioni di natura qualitativa<span class=\"_ _567\"> </span></div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws31b gsfb3\">A. Aspetti generali, procedur<span class=\"_ _2\"></span>e di gestione e metodi di misurazione del rischio di tasso di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gsfb4\">interesse e del rischio di pr<span class=\"_ _2\"></span>ezzo<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsfe gs9c2\">La misurazione del rischio di tasso di interesse \u00e8 ef<span class=\"_ _2\"></span>fettuata dalla funzione di Risk Management.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws128 gsfb5\">L<span class=\"_ _a\"></span>\u2019insieme dell\u2019attivit\u00e0 commerciale connessa con la trasformazione delle scadenze dell\u2019attivo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15 gs9c3\">e del passivo del bilancio, il portafoglio titoli, l\u2019operativit\u00e0 di tesoreria e i rispettivi derivati di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws110 gs9c4\">copertura sono monitorati con metodologie Asset and Liability Management (A.L.M.) mediante<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsfb6\">l\u2019applicativo ERMAS5.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws9c gsfb7\">Le analisi poste in essere permettono di misurar<span class=\"_ _2\"></span>e gli impatti prodotti dalle variazioni della<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws121 gs9c7\">struttura dei tassi d\u2019interesse espr<span class=\"_ _2\"></span>essi in termini sia di variazione del valore economico del<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs9c8\">patrimonio  sia  del <span class=\"_ _38\"> </span>margine  di <span class=\"_ _9\"> </span>interesse.  In  questo  ambito <span class=\"_ _9\"> </span>sono  presentati  i  risultati <span class=\"_ _38\"> </span>del<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs9c9\">portafoglio <span class=\"_ _b\"></span>bancario <span class=\"_ _8\"></span>ai <span class=\"_ _b\"></span>fini <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>bilancio <span class=\"_ _b\"></span>escludendo <span class=\"_ _b\"></span>dall\u2019analisi <span class=\"_ _8\"></span>gli <span class=\"_ _b\"></span>strumenti <span class=\"_ _8\"></span>finanziari <span class=\"_ _b\"></span>rientranti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs9ca\">nel portafoglio di negoziazione di vigilanza.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws87 gsfb8\">La variabilit\u00e0 del margine di inter<span class=\"_ _2\"></span>esse, determinata da variazioni positive e negative dei tassi su<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws89 gsfb9\">un orizzonte temporale di 365 giorni, \u00e8 stimata con la metodologia mediante la Full Evaluation<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws14a gsfba\">al tasso FTP tramite l\u2019applicativo Ermas5. Le variazioni del valore economico delle attivit\u00e0 e<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws219 gs9ce\">delle passivit\u00e0 sono analizzate mediante l\u2019applicazione di approcci di Sensitivity Analysis. A<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws8d gsfbb\">partire dal Settembr<span class=\"_ _2\"></span>e 2024 la Banca ha predisposto l\u2019invio delle segnalazioni obbligatorie in<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsfbc\">materia di rischio di tasso di interesse nel portafoglio bancario.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1fb gsfbd\">Le analisi sono eseguite considerando anche spostamenti non paralleli della curva dei rendimenti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws17 gs9d2\">e l\u2019applicazione di modelli comportamentali delle poste a vista. Nell\u2019analisi di simulazione \u00e8<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsfbe\">possibile preveder<span class=\"_ _2\"></span>e specifici scenari di variazione dei tassi di mercato.<span class=\"_ _567\"> </span></div>Informazioni di natura quantitativa<span class=\"_ _567\"> </span>1. <span class=\"_ _3\"></span>Portafoglio <span class=\"_ _a\"></span>bancario: <span class=\"_ _a\"></span>distribuzione <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>durata <span class=\"_ _a\"></span>residua <span class=\"_ _3\"></span>(per <span class=\"_ _a\"></span>data <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>riprezzamento) <span class=\"_ _3\"></span>delle <span class=\"_ _a\"></span>attivit\u00e0<span class=\"_ _567\"> </span>e delle passivit\u00e0 finanziarie \u2013 EURO<span class=\"_ _567\"> </span><table class=\"s w724 h249\" id=\"_8110cbba-bb6a-419c-ba37-6d276c1e73d6\"><tr><td></td><td class=\"c n x226a y45dd w713 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A vista<span class=\"_ _567\"> </span></div></td><td class=\"c n x226b y45dd w714 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fino a 3 mesi<span class=\"_ _567\"> </span></div></td><td class=\"c n x226c y45dd w546 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 3 mesi</div></td><td class=\"t m0 x226d h27 y45de ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 6 mesi </td><td class=\"t m0 x1c13 h27 y45de ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 1 anno </td><td class=\"t m0 x226e h27 y45de ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 5 anni </td><td class=\"c n x226f y45dd w715 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Oltre 10 anni<span class=\"_ _567\"> </span></div></td><td class=\"c n x2270 y45dd w716 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Durata<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y45df ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia/Durata residua<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x2275 h27 y45e0 ff6 fs16 fc0 sc0 ls0 ws0\">indeterminata<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x2271 h2c y45e0 ffb fs16 fc0 sc0 ls0 ws0\">fino a 6 mesi<span class=\"_ _567\"> </span></td><td class=\"t m0 x2272 h2c y45e0 ffb fs16 fc0 sc0 ls0 ws0\">a fino a 1 anno<span class=\"_ _567\"> </span></td><td class=\"t m0 x2273 h2c y45e0 ffb fs16 fc0 sc0 ls0 ws0\">fino a 5 anni<span class=\"_ _567\"> </span></td><td class=\"t m0 x2274 h2c y45e0 ffb fs16 fc0 sc0 ls0 ws0\">fino a 10 anni<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x304 y45e1 w306 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 per cassa<span class=\"_ _567\"> </span></div></td><td class=\"c n x2339 y45e1 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.733.836<span class=\"_ _567\"> </span></div></td><td class=\"c n x233a y45e1 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.957.281<span class=\"_ _567\"> </span></div></td><td class=\"c n x233b y45e1 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.389.485<span class=\"_ _567\"> </span></div></td><td class=\"c n x233c y45e1 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.197.921<span class=\"_ _567\"> </span></div></td><td class=\"c n x233d y45e1 w406 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.354.608<span class=\"_ _567\"> </span></div></td><td class=\"c n x233e y45e1 w406 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.810.913<span class=\"_ _567\"> </span></div></td><td class=\"c n x233f y45e1 w406 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.886.944<span class=\"_ _567\"> </span></div></td><td class=\"c n x2340 y45e1 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y4128 w4f0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x22ec y4128 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2341 y4128 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">397.238<span class=\"_ _567\"> </span></div></td><td class=\"c n x2342 y4128 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">769.795<span class=\"_ _567\"> </span></div></td><td class=\"c n x2343 y4128 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">716.400<span class=\"_ _567\"> </span></div></td><td class=\"c n x2344 y4128 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.740.391<span class=\"_ _567\"> </span></div></td><td class=\"c n x2345 y4128 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">793.623<span class=\"_ _567\"> </span></div></td><td class=\"c n x2346 y4128 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">263.803<span class=\"_ _567\"> </span></div></td><td class=\"c n x2347 y4128 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y45e2 w718 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">con opzione di rimborso anticipato<span class=\"_ _567\"> </span></div></td><td class=\"c n x2348 y45e2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2349 y45e2 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">132.410<span class=\"_ _567\"> </span></div></td><td class=\"c n x234a y45e2 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">17.904<span class=\"_ _567\"> </span></div></td><td class=\"c n x234b y45e2 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">38.454<span class=\"_ _567\"> </span></div></td><td class=\"c n x234c y45e2 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">286.110<span class=\"_ _567\"> </span></div></td><td class=\"c n x234d y45e2 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">31.424<span class=\"_ _567\"> </span></div></td><td class=\"c n x234e y45e2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x234f y45e2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y44be w2bb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x22f5 y44be w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2350 y44be wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">264.828<span class=\"_ _567\"> </span></div></td><td class=\"c n x2351 y44be w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">751.891<span class=\"_ _567\"> </span></div></td><td class=\"c n x2352 y44be wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">677.946<span class=\"_ _567\"> </span></div></td><td class=\"c n x2353 y44be we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.454.281<span class=\"_ _567\"> </span></div></td><td class=\"c n x2354 y44be wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">762.199<span class=\"_ _567\"> </span></div></td><td class=\"c n x2355 y44be wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">263.803<span class=\"_ _567\"> </span></div></td><td class=\"c n x2356 y44be w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y45e3 w725 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.2 Finanziamenti a banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x2357 y45e3 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">786.454<span class=\"_ _567\"> </span></div></td><td class=\"c n x2358 y45e3 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">139.346<span class=\"_ _567\"> </span></div></td><td class=\"c n x2359 y45e3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x235a y45e3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x235b y45e3 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.137<span class=\"_ _567\"> </span></div></td><td class=\"c n x235c y45e3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x235d y45e3 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">26.849<span class=\"_ _567\"> </span></div></td><td class=\"c n x235e y45e3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y45a9 w726 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.3 Finanziamenti a clientela<span class=\"_ _567\"> </span></div></td><td class=\"c n x235f y45a9 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.947.382<span class=\"_ _567\"> </span></div></td><td class=\"c n x2360 y45a9 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.420.697<span class=\"_ _567\"> </span></div></td><td class=\"c n x2361 y45a9 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">619.690<span class=\"_ _567\"> </span></div></td><td class=\"c n x2362 y45a9 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">481.521<span class=\"_ _567\"> </span></div></td><td class=\"c n x2363 y45a9 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.613.080<span class=\"_ _567\"> </span></div></td><td class=\"c n x2364 y45a9 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.017.290<span class=\"_ _567\"> </span></div></td><td class=\"c n x2365 y45a9 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.596.292<span class=\"_ _567\"> </span></div></td><td class=\"c n x2366 y45a9 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y45e4 w727 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c/c<span class=\"_ _567\"> </span></div></td><td class=\"c n x2367 y45e4 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">927.878<span class=\"_ _567\"> </span></div></td><td class=\"c n x2368 y45e4 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">22<span class=\"_ _567\"> </span></div></td><td class=\"c n x2369 y45e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x236a y45e4 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n x236b y45e4 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.137<span class=\"_ _567\"> </span></div></td><td class=\"c n x236c y45e4 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">57<span class=\"_ _567\"> </span></div></td><td class=\"c n x236d y45e4 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5<span class=\"_ _567\"> </span></div></td><td class=\"c n x236e y45e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y45e5 w67d h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">altri finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x236f y45e5 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.019.504<span class=\"_ _567\"> </span></div></td><td class=\"c n x2370 y45e5 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.420.675<span class=\"_ _567\"> </span></div></td><td class=\"c n x2371 y45e5 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">619.690<span class=\"_ _567\"> </span></div></td><td class=\"c n x2372 y45e5 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">481.518<span class=\"_ _567\"> </span></div></td><td class=\"c n x2373 y45e5 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.611.943<span class=\"_ _567\"> </span></div></td><td class=\"c n x2374 y45e5 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.017.233<span class=\"_ _567\"> </span></div></td><td class=\"c n x2375 y45e5 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.596.287<span class=\"_ _567\"> </span></div></td><td class=\"c n x2376 y45e5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y45e6 w718 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">con opzione di rimborso anticipato<span class=\"_ _567\"> </span></div></td><td class=\"c n x2377 y45e6 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">491.245<span class=\"_ _567\"> </span></div></td><td class=\"c n x2378 y45e6 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.612.223<span class=\"_ _567\"> </span></div></td><td class=\"c n x2379 y45e6 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">302.560<span class=\"_ _567\"> </span></div></td><td class=\"c n x237a y45e6 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">358.323<span class=\"_ _567\"> </span></div></td><td class=\"c n x237b y45e6 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.783.259<span class=\"_ _567\"> </span></div></td><td class=\"c n x237c y45e6 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.433.392<span class=\"_ _567\"> </span></div></td><td class=\"c n x237d y45e6 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.595.359<span class=\"_ _567\"> </span></div></td><td class=\"c n x237e y45e6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y4132 w2bb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x237f y4132 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">528.259<span class=\"_ _567\"> </span></div></td><td class=\"c n x2380 y4132 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">808.452<span class=\"_ _567\"> </span></div></td><td class=\"c n x2381 y4132 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">317.130<span class=\"_ _567\"> </span></div></td><td class=\"c n x2382 y4132 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">123.195<span class=\"_ _567\"> </span></div></td><td class=\"c n x2383 y4132 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">828.684<span class=\"_ _567\"> </span></div></td><td class=\"c n x2384 y4132 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">583.841<span class=\"_ _567\"> </span></div></td><td class=\"c n x2385 y4132 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">928<span class=\"_ _567\"> </span></div></td><td class=\"c n x2386 y4132 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y44b2 w330 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Passivit\u00e0 per cassa<span class=\"_ _567\"> </span></div></td><td class=\"c n x2387 y44b2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10.690.377<span class=\"_ _567\"> </span></div></td><td class=\"c n x2388 y44b2 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.258.863<span class=\"_ _567\"> </span></div></td><td class=\"c n x1759 y44b2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">380.689<span class=\"_ _567\"> </span></div></td><td class=\"c n x2389 y44b2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">870.935<span class=\"_ _567\"> </span></div></td><td class=\"c n x238a y44b2 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.577.672<span class=\"_ _567\"> </span></div></td><td class=\"c n x238b y44b2 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">288.271<span class=\"_ _567\"> </span></div></td><td class=\"c n x238c y44b2 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">411.648<span class=\"_ _567\"> </span></div></td><td class=\"c n x238d y44b2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y45ae w728 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 Debiti verso clientela<span class=\"_ _567\"> </span></div></td><td class=\"c n x238e y45ae wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10.685.142<span class=\"_ _567\"> </span></div></td><td class=\"c n x238f y45ae w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.638.811<span class=\"_ _567\"> </span></div></td><td class=\"c n x2390 y45ae w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">194.714<span class=\"_ _567\"> </span></div></td><td class=\"c n x2391 y45ae w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">193.061<span class=\"_ _567\"> </span></div></td><td class=\"c n x2392 y45ae wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">332.432<span class=\"_ _567\"> </span></div></td><td class=\"c n x2393 y45ae wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">115.516<span class=\"_ _567\"> </span></div></td><td class=\"c n x2394 y45ae wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">260.552<span class=\"_ _567\"> </span></div></td><td class=\"c n x2395 y45ae w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y41cf w727 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">c/c<span class=\"_ _567\"> </span></div></td><td class=\"c n x2396 y41cf wb6 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10.457.240<span class=\"_ _567\"> </span></div></td><td class=\"c n x2397 y41cf w17f h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">406.260<span class=\"_ _567\"> </span></div></td><td class=\"c n x2398 y41cf wb0 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">148.449<span class=\"_ _567\"> </span></div></td><td class=\"c n x2399 y41cf w17f h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">141.602<span class=\"_ _567\"> </span></div></td><td class=\"c n x239a y41cf wad h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">77.393<span class=\"_ _567\"> </span></div></td><td class=\"c n x239b y41cf w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x239c y41cf w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x239d y41cf w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y405f w729 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">altri debiti<span class=\"_ _567\"> </span></div></td><td class=\"c n x239e y405f w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">227.902<span class=\"_ _567\"> </span></div></td><td class=\"c n x239f y405f we2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.232.551<span class=\"_ _567\"> </span></div></td><td class=\"c n x23a0 y405f w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">46.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x23a1 y405f wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">51.459<span class=\"_ _567\"> </span></div></td><td class=\"c n x23a2 y405f wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">255.039<span class=\"_ _567\"> </span></div></td><td class=\"c n x23a3 y405f wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">115.516<span class=\"_ _567\"> </span></div></td><td class=\"c n x23a4 y405f wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">260.552<span class=\"_ _567\"> </span></div></td><td class=\"c n x23a5 y405f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y41d3 w718 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">con opzione di rimborso anticipato<span class=\"_ _567\"> </span></div></td><td class=\"c n x2348 y41d3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23a6 y41d3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23a7 y41d3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23a8 y41d3 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22f9 y41d3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23a9 y41d3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23aa y41d3 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23ab y41d3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y41ed w2bb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x237f y41ed w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">227.902<span class=\"_ _567\"> </span></div></td><td class=\"c n x23ac y41ed w17e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.232.551<span class=\"_ _567\"> </span></div></td><td class=\"c n x23ad y41ed wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">46.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x23ae y41ed wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">51.459<span class=\"_ _567\"> </span></div></td><td class=\"c n x23af y41ed wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">255.039<span class=\"_ _567\"> </span></div></td><td class=\"c n x23b0 y41ed wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">115.516<span class=\"_ _567\"> </span></div></td><td class=\"c n x23b1 y41ed wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">260.552<span class=\"_ _567\"> </span></div></td><td class=\"c n x23b2 y41ed w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y42be w72a h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.2 Debiti verso banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x23b3 y42be w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.212<span class=\"_ _567\"> </span></div></td><td class=\"c n x23b4 y42be w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">620.052<span class=\"_ _567\"> </span></div></td><td class=\"c n x23b5 y42be wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">95.774<span class=\"_ _567\"> </span></div></td><td class=\"c n x23b6 y42be wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">66.198<span class=\"_ _567\"> </span></div></td><td class=\"c n x23b7 y42be wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.822<span class=\"_ _567\"> </span></div></td><td class=\"c n x23b8 y42be wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.527<span class=\"_ _567\"> </span></div></td><td class=\"c n x23b9 y42be w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23ba y42be w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y42bf w727 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">c/c<span class=\"_ _567\"> </span></div></td><td class=\"c n x23bb y42bf w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">6.093<span class=\"_ _567\"> </span></div></td><td class=\"c n x23bc y42bf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23bd y42bf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23be y42bf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23bf y42bf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23c0 y42bf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23c1 y42bf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23c2 y42bf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x23c3 y41d5 w729 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">altri debiti<span class=\"_ _567\"> </span></div></td><td class=\"c n x23c4 y41d5 w435 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(881)<span class=\"_ _567\"> </span></div></td><td class=\"c n x23c5 y41d5 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">620.052<span class=\"_ _567\"> </span></div></td><td class=\"c n x23c6 y41d5 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">95.774<span class=\"_ _567\"> </span></div></td><td class=\"c n x23c7 y41d5 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">66.198<span class=\"_ _567\"> </span></div></td><td class=\"c n x23c8 y41d5 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.822<span class=\"_ _567\"> </span></div></td><td class=\"c n x23c9 y41d5 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.527<span class=\"_ _567\"> </span></div></td><td class=\"c n x23ca y41d5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23cb y41d5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y4255 w4f0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.3 Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x23cc y4255 w16c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">23<span class=\"_ _567\"> </span></div></td><td class=\"c n x23cd y4255 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23ce y4255 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">90.201<span class=\"_ _567\"> </span></div></td><td class=\"c n x23cf y4255 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">611.676<span class=\"_ _567\"> </span></div></td><td class=\"c n x23d0 y4255 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.242.418<span class=\"_ _567\"> </span></div></td><td class=\"c n x23d1 y4255 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">169.228<span class=\"_ _567\"> </span></div></td><td class=\"c n x23d2 y4255 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">151.096<span class=\"_ _567\"> </span></div></td><td class=\"c n x23d3 y4255 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x23c3 y4256 w718 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">con opzione di rimborso anticipato<span class=\"_ _567\"> </span></div></td><td class=\"c n x23d4 y4256 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23d5 y4256 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23d6 y4256 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23d7 y4256 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23d8 y4256 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">427.672<span class=\"_ _567\"> </span></div></td><td class=\"c n x23d9 y4256 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">70.095<span class=\"_ _567\"> </span></div></td><td class=\"c n x23da y4256 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23db y4256 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x23c3 y3de2 w2bb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x23dc y3de2 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">23<span class=\"_ _567\"> </span></div></td><td class=\"c n x23dd y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23de y3de2 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">90.201<span class=\"_ _567\"> </span></div></td><td class=\"c n x23df y3de2 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">611.676<span class=\"_ _567\"> </span></div></td><td class=\"c n x23e0 y3de2 we2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.814.746<span class=\"_ _567\"> </span></div></td><td class=\"c n x23e1 y3de2 wcb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">99.133<span class=\"_ _567\"> </span></div></td><td class=\"c n x23e2 y3de2 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">151.096<span class=\"_ _567\"> </span></div></td><td class=\"c n x23e3 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table>segue <span class=\"ff12\">\u2192<span class=\"_ _567\"> </span></span>\u2190<span class=\"ff1d\"> segue<span class=\"_ _567\"> </span></span><table class=\"s w72b h24a\" id=\"_a95e62ef-8826-4adf-a72b-9a09d8b87db4\"><tr><td class=\"c n xe2a y45e7 w72c h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia/Durata residua<span class=\"_ _567\"> </span></div></td><td class=\"c n x23e4 y45e7 w713 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">A vista<span class=\"_ _567\"> </span></div></td><td class=\"c n x23e5 y45e7 w714 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Fino a 3 mesi<span class=\"_ _567\"> </span></div></td><td class=\"c n x23e6 y45e7 w546 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 3 mesi</div></td><td class=\"t m0 x23e7 h27 y45e8 ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 6 mesi </td><td class=\"t m0 x626 h27 y45e8 ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 1 anno </td><td class=\"t m0 x1506 h27 y45e8 ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 5 anni </td><td class=\"c n x23e8 y45e7 w715 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Oltre 10 anni<span class=\"_ _567\"> </span></div></td><td class=\"c n x23e9 y45e7 w716 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Durata<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x23ea h2c y45e9 ffb fs16 fc0 sc0 ls0 ws0\">fino a 6 mesi<span class=\"_ _567\"> </span></td><td class=\"t m0 x18f3 h2c y45e9 ffb fs16 fc0 sc0 ls0 ws0\">a fino a 1 anno<span class=\"_ _567\"> </span></td><td class=\"t m0 xa1b h2c y45e9 ffb fs16 fc0 sc0 ls0 ws0\">fino a 5 anni<span class=\"_ _567\"> </span></td><td class=\"t m0 x23eb h2c y45e9 ffb fs16 fc0 sc0 ls0 ws0\">fino a 10 anni<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x23ec h27 y45e9 ff6 fs16 fc0 sc0 ls0 ws0\">indeterminata<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x7ab y45ea w71b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.4 Altre passivit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x23ed y45ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23ee y45ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23ef y45ea w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23f0 y45ea w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23f1 y45ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23f2 y45ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23f3 y45ea w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23f4 y45ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x23f5 y45eb w718 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">con opzione di rimborso anticipato<span class=\"_ _567\"> </span></div></td><td class=\"c n x23f6 y45eb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23f7 y45eb w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23f8 y45eb w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23f9 y45eb w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23fa y45eb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23fb y45eb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23fc y45eb w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23fd y45eb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x23f5 y45ec w2bb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x23fe y45ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23ff y45ec w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2400 y45ec w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2401 y45ec w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2402 y45ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2403 y45ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2404 y45ec w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2405 y45ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xe2a y45ed w72d h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">3. Derivati finanziari<span class=\"_ _567\"> </span></div></td><td class=\"c n x2406 y45ed w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2407 y45ed w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.166.955<span class=\"_ _567\"> </span></div></td><td class=\"c n x2408 y45ed w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">364.841<span class=\"_ _567\"> </span></div></td><td class=\"c n x2409 y45ed w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.523<span class=\"_ _567\"> </span></div></td><td class=\"c n x240a y45ed w1af h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(527.024)<span class=\"_ _567\"> </span></div></td><td class=\"c n x240b y45ed w1af h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(530.787)<span class=\"_ _567\"> </span></div></td><td class=\"c n x240c y45ed w1af h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(475.509)<span class=\"_ _567\"> </span></div></td><td class=\"c n x240d y45ed w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y45a9 w72e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.1 Con titolo sottostante<span class=\"_ _567\"> </span></div></td><td class=\"c n x240e y45a9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x240f y45a9 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(29)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2410 y45a9 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2411 y45a9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2412 y45a9 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">28<span class=\"_ _567\"> </span></div></td><td class=\"c n x2413 y45a9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2414 y45a9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2415 y45a9 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x23f5 y45e4 w72f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Opzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x2416 y45e4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2417 y45e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2418 y45e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2419 y45e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x241a y45e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x241b y45e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x241c y45e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x241d y45e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x61e y45e5 w4c3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x241e y45e5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x241f y45e5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2420 y45e5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2421 y45e5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2422 y45e5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2423 y45e5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2424 y45e5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2425 y45e5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x61e y45e6 w71c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x2426 y45e6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2427 y45e6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2428 y45e6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2429 y45e6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x242a y45e6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x242b y45e6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x242c y45e6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x242d y45e6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x23f5 y4366 w730 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Altri derivati<span class=\"_ _567\"> </span></div></td><td class=\"c n x242e y4366 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x242f y4366 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(29)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2430 y4366 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2431 y4366 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2432 y4366 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">28<span class=\"_ _567\"> </span></div></td><td class=\"c n x2433 y4366 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2434 y4366 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2435 y4366 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x61e y4375 w4c3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x241e y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x241f y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2420 y4375 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2421 y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2436 y4375 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">28<span class=\"_ _567\"> </span></div></td><td class=\"c n x2437 y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2438 y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2439 y4375 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x61e y45ae w71c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x2426 y45ae w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x243a y45ae w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">29<span class=\"_ _567\"> </span></div></td><td class=\"c n x243b y45ae w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x243c y45ae w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x243d y45ae w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x243e y45ae w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x243f y45ae w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2440 y45ae w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y45ee w731 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.2 Senza titolo sottostante<span class=\"_ _567\"> </span></div></td><td class=\"c n x240e y45ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2441 y45ee w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.166.984<span class=\"_ _567\"> </span></div></td><td class=\"c n x2442 y45ee w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">364.841<span class=\"_ _567\"> </span></div></td><td class=\"c n x2443 y45ee wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.523<span class=\"_ _567\"> </span></div></td><td class=\"c n x2444 y45ee w198 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(527.052)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2445 y45ee w198 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(530.787)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2446 y45ee w198 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(475.509)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2447 y45ee w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x23f5 y45ef w72f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Opzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x2416 y45ef w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2448 y45ef w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(73.016)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2449 y45ef w435 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(159)<span class=\"_ _567\"> </span></div></td><td class=\"c n x244a y45ef wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.523<span class=\"_ _567\"> </span></div></td><td class=\"c n x244b y45ef wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">22.948<span class=\"_ _567\"> </span></div></td><td class=\"c n x244c y45ef wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">24.213<span class=\"_ _567\"> </span></div></td><td class=\"c n x244d y45ef wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">24.491<span class=\"_ _567\"> </span></div></td><td class=\"c n x244e y45ef w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x61e y45f0 w4c3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x241e y45f0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x244f y45f0 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">143<span class=\"_ _567\"> </span></div></td><td class=\"c n x2450 y45f0 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">487<span class=\"_ _567\"> </span></div></td><td class=\"c n x2451 y45f0 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.523<span class=\"_ _567\"> </span></div></td><td class=\"c n x2452 y45f0 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">22.948<span class=\"_ _567\"> </span></div></td><td class=\"c n x2453 y45f0 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">24.213<span class=\"_ _567\"> </span></div></td><td class=\"c n x2454 y45f0 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">24.491<span class=\"_ _567\"> </span></div></td><td class=\"c n x2455 y45f0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x61e y45f1 w71c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x2426 y45f1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2456 y45f1 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">73.159<span class=\"_ _567\"> </span></div></td><td class=\"c n x2457 y45f1 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">646<span class=\"_ _567\"> </span></div></td><td class=\"c n x2458 y45f1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2459 y45f1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x245a y45f1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x245b y45f1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x245c y45f1 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x23f5 y45f2 w730 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Altri derivati<span class=\"_ _567\"> </span></div></td><td class=\"c n x242e y45f2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x245d y45f2 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.240.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x245e y45f2 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">365.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x245f y45f2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2460 y45f2 w198 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(550.000)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2461 y45f2 w198 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(555.000)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2462 y45f2 w198 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(500.000)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2463 y45f2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x61e y42bf w4c3 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x241e y42bf w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2464 y42bf w17e h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.240.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x2465 y42bf w17f h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">365.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x2466 y42bf w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2467 y42bf w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2468 y42bf w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2469 y42bf w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x246a y42bf w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x61e y45f3 w71c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x2426 y45f3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2427 y45f3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2428 y45f3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2429 y45f3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x246b y45f3 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">550.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x246c y45f3 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">555.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x246d y45f3 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">500.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x246e y45f3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y45f4 w732 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4. Altre operazioni fuori bilancio<span class=\"_ _567\"> </span></div></td><td class=\"c n x246f y45f4 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.406.257<span class=\"_ _567\"> </span></div></td><td class=\"c n x2470 y45f4 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.062.512<span class=\"_ _567\"> </span></div></td><td class=\"c n x2471 y45f4 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">88.623<span class=\"_ _567\"> </span></div></td><td class=\"c n x2472 y45f4 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2473 y45f4 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2474 y45f4 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2475 y45f4 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2476 y45f4 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x61e y4086 w4c3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x2477 y4086 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">216.184<span class=\"_ _567\"> </span></div></td><td class=\"c n x2478 y4086 we2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.062.512<span class=\"_ _567\"> </span></div></td><td class=\"c n x2479 y4086 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x247a y4086 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x247b y4086 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x247c y4086 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x247d y4086 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x247e y4086 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x61e y3de2 w71c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x247f y3de2 we2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.190.073<span class=\"_ _567\"> </span></div></td><td class=\"c n x2480 y3de2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2481 y3de2 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">88.623<span class=\"_ _567\"> </span></div></td><td class=\"c n x2482 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2483 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2484 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2485 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2486 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table>1. <span class=\"_ _3\"></span>Portafoglio <span class=\"_ _a\"></span>bancario: <span class=\"_ _a\"></span>distribuzione <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>durata <span class=\"_ _a\"></span>residua <span class=\"_ _3\"></span>(per <span class=\"_ _a\"></span>data <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>riprezzamento) <span class=\"_ _3\"></span>delle <span class=\"_ _a\"></span>attivit\u00e0<span class=\"_ _567\"> </span>e delle passivit\u00e0 finanziarie \u2013 Altre V<span class=\"_ _a\"></span>alute<span class=\"_ _567\"> </span><table class=\"s w733 h249\" id=\"_690c9907-48b3-4f7f-b11b-f0c8bc1aa0eb\"><tr><td class=\"c n x304 y45dd w72c h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia/Durata residua<span class=\"_ _567\"> </span></div></td><td class=\"c n x2487 y45dd w713 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">A vista<span class=\"_ _567\"> </span></div></td><td class=\"c n x2488 y45dd w714 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Fino a 3 mesi<span class=\"_ _567\"> </span></div></td><td class=\"c n x2489 y45dd w546 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 3 mesi</div></td><td class=\"t m0 x226d h27 y45f5 ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 6 mesi </td><td class=\"t m0 x1c13 h27 y45f5 ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 1 anno </td><td class=\"t m0 x226e h27 y45f5 ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 5 anni </td><td class=\"c n x226f y45dd w715 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Oltre 10 anni<span class=\"_ _567\"> </span></div></td><td class=\"c n x2270 y45dd w716 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Durata<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x2271 h2c y45f6 ffb fs16 fc0 sc0 ls0 ws0\">fino a 6 mesi<span class=\"_ _567\"> </span></td><td class=\"t m0 x2272 h2c y45f6 ffb fs16 fc0 sc0 ls0 ws0\">a fino a 1 anno<span class=\"_ _567\"> </span></td><td class=\"t m0 x2273 h2c y45f6 ffb fs16 fc0 sc0 ls0 ws0\">fino a 5 anni<span class=\"_ _567\"> </span></td><td class=\"t m0 x2274 h2c y45f6 ffb fs16 fc0 sc0 ls0 ws0\">fino a 10 anni<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x2275 h27 y45f6 ff6 fs16 fc0 sc0 ls0 ws0\">indeterminata<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y45e1 w306 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 per cassa<span class=\"_ _567\"> </span></div></td><td class=\"c n x248a y45e1 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.746<span class=\"_ _567\"> </span></div></td><td class=\"c n x248b y45e1 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">20.096<span class=\"_ _567\"> </span></div></td><td class=\"c n x248c y45e1 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.739<span class=\"_ _567\"> </span></div></td><td class=\"c n x248d y45e1 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.513<span class=\"_ _567\"> </span></div></td><td class=\"c n x248e y45e1 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.852<span class=\"_ _567\"> </span></div></td><td class=\"c n x248f y45e1 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">182<span class=\"_ _567\"> </span></div></td><td class=\"c n x2490 y45e1 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2491 y45e1 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y45f7 w4f0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x22ec y45f7 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2492 y45f7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2493 y45f7 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2494 y45f7 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2495 y45f7 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.609<span class=\"_ _567\"> </span></div></td><td class=\"c n x2496 y45f7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2497 y45f7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2498 y45f7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y45e2 w718 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">con opzione di rimborso anticipato<span class=\"_ _567\"> </span></div></td><td class=\"c n x2348 y45e2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2499 y45e2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x249a y45e2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x249b y45e2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x249c y45e2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x249d y45e2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x249e y45e2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x249f y45e2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y44be w2bb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x22f5 y44be w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22f6 y44be w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22f7 y44be w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22f8 y44be w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24a0 y44be wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.609<span class=\"_ _567\"> </span></div></td><td class=\"c n x24a1 y44be w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24a2 y44be w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24a3 y44be w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y45e3 w725 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.2 Finanziamenti a banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x24a4 y45e3 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.226<span class=\"_ _567\"> </span></div></td><td class=\"c n x24a5 y45e3 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.419<span class=\"_ _567\"> </span></div></td><td class=\"c n x24a6 y45e3 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.625<span class=\"_ _567\"> </span></div></td><td class=\"c n x24a7 y45e3 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.483<span class=\"_ _567\"> </span></div></td><td class=\"c n x24a8 y45e3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24a9 y45e3 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24aa y45e3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24ab y45e3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y45a9 w726 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.3 Finanziamenti a clientela<span class=\"_ _567\"> </span></div></td><td class=\"c n x24ac y45a9 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">520<span class=\"_ _567\"> </span></div></td><td class=\"c n x24ad y45a9 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.677<span class=\"_ _567\"> </span></div></td><td class=\"c n x24ae y45a9 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">114<span class=\"_ _567\"> </span></div></td><td class=\"c n x24af y45a9 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">30<span class=\"_ _567\"> </span></div></td><td class=\"c n x24b0 y45a9 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">243<span class=\"_ _567\"> </span></div></td><td class=\"c n x24b1 y45a9 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">182<span class=\"_ _567\"> </span></div></td><td class=\"c n x24b2 y45a9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2366 y45a9 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y45e4 w734 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">conti correnti<span class=\"_ _567\"> </span></div></td><td class=\"c n x24b3 y45e4 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7<span class=\"_ _567\"> </span></div></td><td class=\"c n x24b4 y45e4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24b5 y45e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24b6 y45e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24b7 y45e4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24b8 y45e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24b9 y45e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24ba y45e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y45e5 w67d h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">altri finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x24bb y45e5 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">513<span class=\"_ _567\"> </span></div></td><td class=\"c n x24bc y45e5 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.677<span class=\"_ _567\"> </span></div></td><td class=\"c n x24bd y45e5 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">114<span class=\"_ _567\"> </span></div></td><td class=\"c n x24be y45e5 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">30<span class=\"_ _567\"> </span></div></td><td class=\"c n x24bf y45e5 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">243<span class=\"_ _567\"> </span></div></td><td class=\"c n x24c0 y45e5 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">182<span class=\"_ _567\"> </span></div></td><td class=\"c n x24c1 y45e5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24c2 y45e5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y45e6 w718 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">con opzione di rimborso anticipato<span class=\"_ _567\"> </span></div></td><td class=\"c n x2348 y45e6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2499 y45e6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24c3 y45e6 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">30<span class=\"_ _567\"> </span></div></td><td class=\"c n x24c4 y45e6 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">30<span class=\"_ _567\"> </span></div></td><td class=\"c n x24c5 y45e6 wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">243<span class=\"_ _567\"> </span></div></td><td class=\"c n x24c6 y45e6 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">182<span class=\"_ _567\"> </span></div></td><td class=\"c n x24c7 y45e6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23ab y45e6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y4366 w2bb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x24c8 y4366 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">513<span class=\"_ _567\"> </span></div></td><td class=\"c n x24c9 y4366 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.677<span class=\"_ _567\"> </span></div></td><td class=\"c n x24ca y4366 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">84<span class=\"_ _567\"> </span></div></td><td class=\"c n x24cb y4366 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24cc y4366 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24cd y4366 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24ce y4366 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24cf y4366 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y44b2 w330 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Passivit\u00e0 per cassa<span class=\"_ _567\"> </span></div></td><td class=\"c n x24d0 y44b2 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">66.690<span class=\"_ _567\"> </span></div></td><td class=\"c n x24d1 y44b2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.731<span class=\"_ _567\"> </span></div></td><td class=\"c n x24d2 y44b2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.193<span class=\"_ _567\"> </span></div></td><td class=\"c n x24d3 y44b2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.211<span class=\"_ _567\"> </span></div></td><td class=\"c n x24d4 y44b2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x14a4 y44b2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24d5 y44b2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24d6 y44b2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y45ae w728 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 Debiti verso clientela<span class=\"_ _567\"> </span></div></td><td class=\"c n x24d7 y45ae wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">66.690<span class=\"_ _567\"> </span></div></td><td class=\"c n x24d8 y45ae w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.731<span class=\"_ _567\"> </span></div></td><td class=\"c n x24d9 y45ae w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.193<span class=\"_ _567\"> </span></div></td><td class=\"c n x24da y45ae wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.211<span class=\"_ _567\"> </span></div></td><td class=\"c n x24db y45ae w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24dc y45ae w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24dd y45ae w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24de y45ae w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y45ee w734 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">conti correnti<span class=\"_ _567\"> </span></div></td><td class=\"c n x24df y45ee w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">66.690<span class=\"_ _567\"> </span></div></td><td class=\"c n x24e0 y45ee w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.731<span class=\"_ _567\"> </span></div></td><td class=\"c n x24e1 y45ee w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.193<span class=\"_ _567\"> </span></div></td><td class=\"c n x24e2 y45ee wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.211<span class=\"_ _567\"> </span></div></td><td class=\"c n x24e3 y45ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24e4 y45ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24e5 y45ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24e6 y45ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y45ef w729 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">altri debiti<span class=\"_ _567\"> </span></div></td><td class=\"c n x24e7 y45ef w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24e8 y45ef w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24e9 y45ef w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24ea y45ef w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24eb y45ef w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24ec y45ef w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24ed y45ef w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24ee y45ef w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y41d3 w718 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">con opzione di rimborso anticipato<span class=\"_ _567\"> </span></div></td><td class=\"c n x2348 y41d3 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2499 y41d3 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x249a y41d3 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x249b y41d3 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x249c y41d3 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x249d y41d3 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x249e y41d3 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x249f y41d3 w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y41ed w2bb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x22f5 y41ed w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22f6 y41ed w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22f7 y41ed w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22f8 y41ed w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22f9 y41ed w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22fa y41ed w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22fb y41ed w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22fc y41ed w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y42be w72a h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.2 Debiti verso banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x24ef y42be w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24f0 y42be w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24f1 y42be w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24f2 y42be w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24f3 y42be w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24f4 y42be w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24f5 y42be w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24f6 y42be w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y42bf w734 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">conti correnti<span class=\"_ _567\"> </span></div></td><td class=\"c n x24f7 y42bf w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24f8 y42bf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24f9 y42bf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24fa y42bf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24e3 y42bf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24e4 y42bf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24e5 y42bf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24e6 y42bf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x23c3 y41d5 w729 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">altri debiti<span class=\"_ _567\"> </span></div></td><td class=\"c n x24fb y41d5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24fc y41d5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24fd y41d5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24fe y41d5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24ff y41d5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2500 y41d5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2501 y41d5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2502 y41d5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y4255 w4f0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.3 Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x22ec y4255 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2492 y4255 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2493 y4255 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2494 y4255 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2503 y4255 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2504 y4255 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2505 y4255 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2506 y4255 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x23c3 y4086 w718 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">con opzione di rimborso anticipato<span class=\"_ _567\"> </span></div></td><td class=\"c n x23d4 y4086 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2507 y4086 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2508 y4086 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2509 y4086 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x250a y4086 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x250b y4086 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x250c y4086 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x250d y4086 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x23c3 y3de2 w2bb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x250e y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x250f y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2510 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2511 y3de2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2512 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2513 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2514 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2515 y3de2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table>segue <span class=\"ff12\">\u2192<span class=\"_ _567\"> </span></span>\u2190<span class=\"ff1d\"> segue<span class=\"_ _567\"> </span></span><table class=\"s w735 h24a\" id=\"_6456fb5b-84c6-4fc2-b6d0-0908e6a1dffc\"><tr><td class=\"c n xe2a y45e7 w72c h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia/Durata residua<span class=\"_ _567\"> </span></div></td><td class=\"c n x23e4 y45e7 w713 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">A vista<span class=\"_ _567\"> </span></div></td><td class=\"c n x23e5 y45e7 w714 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Fino a 3 mesi<span class=\"_ _567\"> </span></div></td><td class=\"c n x23e6 y45e7 w546 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 3 mesi</div></td><td class=\"t m0 x23e7 h27 y45e8 ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 6 mesi </td><td class=\"t m0 x626 h27 y45e8 ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 1 anno </td><td class=\"t m0 x1506 h27 y45e8 ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 5 anni </td><td class=\"c n x23e8 y45e7 w715 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Oltre 10 anni<span class=\"_ _567\"> </span></div></td><td class=\"c n x23e9 y45e7 w716 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Durata<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x23ea h2c y45e9 ffb fs16 fc0 sc0 ls0 ws0\">fino a 6 mesi<span class=\"_ _567\"> </span></td><td class=\"t m0 x18f3 h2c y45e9 ffb fs16 fc0 sc0 ls0 ws0\">a fino a 1 anno<span class=\"_ _567\"> </span></td><td class=\"t m0 xa1b h2c y45e9 ffb fs16 fc0 sc0 ls0 ws0\">fino a 5 anni<span class=\"_ _567\"> </span></td><td class=\"t m0 x23eb h2c y45e9 ffb fs16 fc0 sc0 ls0 ws0\">fino a 10 anni<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x23ec h27 y45e9 ff6 fs16 fc0 sc0 ls0 ws0\">indeterminata<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x7ab y45ea w71b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.4 Altre passivit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x23ed y45ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2516 y45ea w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2517 y45ea w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2518 y45ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2519 y45ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x251a y45ea w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x251b y45ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x251c y45ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x23f5 y45eb w718 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">con opzione di rimborso anticipato<span class=\"_ _567\"> </span></div></td><td class=\"c n x23f6 y45eb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x251d y45eb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x251e y45eb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x251f y45eb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2520 y45eb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2521 y45eb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2522 y45eb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2523 y45eb w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x23f5 y45ec w2bb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x23fe y45ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2524 y45ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2525 y45ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2526 y45ec w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23fa y45ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2527 y45ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2528 y45ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2529 y45ec w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xe2a y45ed w72d h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">3. Derivati finanziari<span class=\"_ _567\"> </span></div></td><td class=\"c n x2406 y45ed w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x252a y45ed w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x252b y45ed w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x252c y45ed w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x252d y45ed w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x252e y45ed w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x252f y45ed w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2530 y45ed w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y45a9 w72e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.1 Con titolo sottostante<span class=\"_ _567\"> </span></div></td><td class=\"c n x240e y45a9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2531 y45a9 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2532 y45a9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2533 y45a9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2534 y45a9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2535 y45a9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2536 y45a9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2537 y45a9 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x23f5 y45e4 w72f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Opzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x2416 y45e4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2538 y45e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2539 y45e4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x253a y45e4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x253b y45e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x253c y45e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x253d y45e4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x253e y45e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x61e y45e5 w4c3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x241e y45e5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x253f y45e5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2540 y45e5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2541 y45e5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2542 y45e5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2543 y45e5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2544 y45e5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2545 y45e5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x61e y45e6 w71c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x2426 y45e6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2546 y45e6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2547 y45e6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2548 y45e6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2549 y45e6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x254a y45e6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x254b y45e6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x254c y45e6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x23f5 y4366 w730 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Altri derivati<span class=\"_ _567\"> </span></div></td><td class=\"c n x242e y4366 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x254d y4366 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x254e y4366 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x254f y4366 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2550 y4366 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2551 y4366 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2552 y4366 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2553 y4366 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x61e y4375 w4c3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x241e y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x253f y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2540 y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2541 y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2542 y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2543 y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2544 y4375 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2545 y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x61e y45ae w71c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x2426 y45ae w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2546 y45ae w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2547 y45ae w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2548 y45ae w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2549 y45ae w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x254a y45ae w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x254b y45ae w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x254c y45ae w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y45ee w731 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.2 Senza titolo sottostante<span class=\"_ _567\"> </span></div></td><td class=\"c n x240e y45ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2531 y45ee w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2532 y45ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2533 y45ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2534 y45ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2535 y45ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2536 y45ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2537 y45ee w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x23f5 y45ef w72f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Opzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x2416 y45ef w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2538 y45ef w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2539 y45ef w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x253a y45ef w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x253b y45ef w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x253c y45ef w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x253d y45ef w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x253e y45ef w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x61e y45f0 w4c3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x241e y45f0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x253f y45f0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2540 y45f0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2541 y45f0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2542 y45f0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2543 y45f0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2544 y45f0 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2545 y45f0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x61e y45f1 w71c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x2426 y45f1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2546 y45f1 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2547 y45f1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2548 y45f1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2549 y45f1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x254a y45f1 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x254b y45f1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x254c y45f1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x23f5 y45f2 w730 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Altri derivati<span class=\"_ _567\"> </span></div></td><td class=\"c n x242e y45f2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x254d y45f2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x254e y45f2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x254f y45f2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2550 y45f2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2551 y45f2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2552 y45f2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2553 y45f2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x61e y42bf w4c3 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x241e y42bf w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x253f y42bf w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2540 y42bf w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2541 y42bf w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2542 y42bf w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2543 y42bf w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2544 y42bf w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2545 y42bf w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x61e y45f3 w71c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x2426 y45f3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2546 y45f3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2547 y45f3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2548 y45f3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2549 y45f3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x254a y45f3 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x254b y45f3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x254c y45f3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y45f4 w732 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4. Altre operazioni fuori bilancio<span class=\"_ _567\"> </span></div></td><td class=\"c n x2554 y45f4 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2555 y45f4 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2556 y45f4 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2557 y45f4 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2473 y45f4 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2558 y45f4 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2559 y45f4 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x255a y45f4 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x61e y4086 w4c3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x241e y4086 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x253f y4086 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2540 y4086 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2541 y4086 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2542 y4086 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2543 y4086 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2544 y4086 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2545 y4086 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x61e y3de2 w71c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x2426 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2546 y3de2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2547 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2548 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2549 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x254a y3de2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x254b y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x254c y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table><div class=\"t m0 ha ff9 fs3 fc2 sc0 ls0 ws0 gsfce\">1.2.3.  Rischio di cambio<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gsfcf\">Informazioni di natura qualitativa<span class=\"_ _567\"> </span></div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gsfd0\">A. Aspetti generali, processi di gestione e metodi di misurazione del rischio di cambio<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws134 gsfd1\">La banca \u00e8 esposta al rischio di cambio in conseguenza della propria attivit\u00e0 di negoziazione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf6 gsfd2\">sui mercati valutari e per la pr<span class=\"_ _2\"></span>opria attivit\u00e0 di investimento e di raccolta fondi con strumenti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsfd3\">denominati in una valuta diversa da quella nazionale.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1a2 gsfd4\">L<span class=\"_ _a\"></span>\u2019esposizione al rischio cambio \u00e8 marginale, l\u2019operativit\u00e0 in cambi \u00e8 gestita dalla funzione di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsfd5\">finanza/tesoreria.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws193 gsfd6\">Il rischio cambio \u00e8 amministrato mediante limiti operativi sia per aree di divisa sia per<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws14c gsfd7\">concentrazione su ogni singola divisa. Inoltre, sono stabiliti limiti operativi di stop/loss giornalieri<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsfd8\">ed annuali.<span class=\"_ _567\"> </span></div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gsfd9\">B. Attivit\u00e0 di copertura del rischio di cambio<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsfda\">L'obiettivo <span class=\"_ _1\"> </span>primario <span class=\"_ _1\"> </span>della <span class=\"_ _1\"> </span>banca <span class=\"_ _9\"> </span>\u00e8 <span class=\"_ _24\"> </span>quello <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>gestir<span class=\"_ _2\"></span>e <span class=\"_ _1\"> </span>in <span class=\"_ _1\"> </span>maniera <span class=\"_ _9\"> </span>prudente <span class=\"_ _24\"> </span>il <span class=\"_ _9\"> </span>rischio <span class=\"_ _24\"> </span>cambio,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws165 gsfdb\">tenendo sempre in considerazione la possibilit\u00e0 di coglier<span class=\"_ _2\"></span>e eventuali opportunit\u00e0 di mercato. Di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws100 gsfdc\">conseguenza le operazioni che comportano assunzione di rischio cambio sono gestite mediante<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsfdd\">opportune strategie.<span class=\"_ _567\"> </span></div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gsfdf\">2. Portafoglio bancario - modelli interni e altre metodologie per l\u2019analisi di sensitivit\u00e0<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd9 gsc93\">L<span class=\"_ _a\"></span>\u2019impostazione gestionale e strategica del Gruppo \u00e8 volta a considerare la volatilit\u00e0 del margine<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsfe0\">di interesse e del valor<span class=\"_ _2\"></span>e economico complessivo, rispetto ai fondi propri.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsfe1\">L<span class=\"_ _a\"></span>\u2019esposizione <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>rischio <span class=\"_ _b\"></span>non <span class=\"_ _b\"></span>presenta criticit\u00e0 <span class=\"_ _b\"></span>mantenendosi <span class=\"_ _b\"></span>nel <span class=\"_ _b\"></span>limite <span class=\"_ _b\"></span>definito <span class=\"_ _b\"></span>nella <span class=\"_ _b\"></span>normativa<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsee gsfe2\">di vigilanza prudenziale (Supervisory Outlier T<span class=\"_ _3\"></span>ests). La distribuzione delle poste di bilancio in<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd7 gsfe3\">termini di data di scadenza e di riprezzamento pr<span class=\"_ _2\"></span>esenta, alcune peculiarit\u00e0 derivanti dall\u2019attuale<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsfe4\">contesto macro-economico, ovvero un fisiologico dimensionamento del profilo degli impieghi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsfe5\">e della raccolta.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1ee gsfe6\">ll Gruppo effettua r<span class=\"_ _2\"></span>egolarmente analisi di scenario e di stress per stimare il possibile impatto<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf gsfe7\">di variazioni dei tassi di mercato sul mar<span class=\"_ _2\"></span>gine di interesse, nell\u2019orizzonte temporale di un anno,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsfe8\">e sul valore economico, come pr<span class=\"_ _2\"></span>escritto dalla normativa europea.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsfe9\">Con <span class=\"_ _24\"> </span>l\u2019obiettivo <span class=\"_ _1\"> </span>di <span class=\"_ _24\"> </span>affinare <span class=\"_ _24\"></span>tali <span class=\"_ _24\"> </span>analisi <span class=\"_ _1\"> </span>tenendo <span class=\"_ _24\"> </span>conto <span class=\"_ _1\"> </span>dell\u2019effettiva <span class=\"_ _24\"> </span>velocit\u00e0 <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>riprezzamento<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws154 gsfea\">delle poste prive di scadenza contrattuale, \u00e8 stata approvata l\u2019adozione di un modello di stima<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsfeb\">comportamentale <span class=\"_ _a\"></span>delle <span class=\"_ _2\"></span>poste <span class=\"_ _a\"></span>a <span class=\"_ _2\"></span>vista <span class=\"_ _2\"></span>in <span class=\"_ _a\"></span>sostituzione <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>quello <span class=\"_ _2\"></span>previsto <span class=\"_ _a\"></span>dall\u2019Allegato <span class=\"_ _2\"></span>C <span class=\"_ _a\"></span>della <span class=\"_ _2\"></span>Circ.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsfec\">285. Il modello \u00e8 stato validato dalla funzione di Convalida interna del Gruppo.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsfed\">Per <span class=\"_ _24\"> </span>quanto <span class=\"_ _1\"> </span>riguarda <span class=\"_ _24\"></span>le <span class=\"_ _24\"> </span>analisi <span class=\"_ _24\"> </span>d<span class=\"_ _b\"></span>i <span class=\"_ _24\"> </span>impatto <span class=\"_ _1\"> </span>sul <span class=\"_ _24\"> </span>valore <span class=\"_ _24\"> </span>economico, <span class=\"_ _24\"> </span>la <span class=\"_ _1\"> </span>metodologia <span class=\"_ _24\"> </span>utilizzata <span class=\"_ _1\"> </span>\u00e8<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws118 gsfee\">basata sulla Full Evaluation delle poste di bilancio tramite applicativo Ermas5, con le opportune<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsfa gsfef\">ipotesi di bilancio costante nell\u2019orizzonte di simulazione. La rappresentazione delle poste priva<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsff0\">di scadenza contrattuale si basa sul relativo portafoglio di r<span class=\"_ _2\"></span>eplica.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsff1\">In <span class=\"_ _3\"></span>questo <span class=\"_ _a\"></span>approccio <span class=\"_ _3\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _3\"></span>rivalutazione, <span class=\"_ _a\"></span>l\u2019impatto <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>rialzi <span class=\"_ _a\"></span>dei <span class=\"_ _a\"></span>tassi <span class=\"_ _a\"></span>diminuirebbe <span class=\"_ _3\"></span>il <span class=\"_ _a\"></span>valore <span class=\"_ _3\"></span>economico<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsff2\">del portafoglio bancario, mentre una diminuzione dei tassi pr<span class=\"_ _2\"></span>odurrebbe un aumento.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsbf gsff3\">Il Gruppo ha predisposto operazioni di copertura di Fair V<span class=\"_ _a\"></span>alue con approccio macro-hedge e<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsfe gsff4\">micro-hedge per gestir<span class=\"_ _2\"></span>e il rischio tasso del banking book (per maggiori dettagli si rimanda alla<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsff5\">successiva Sezione \u201cPolitiche di copertura contabile\u201d).<span class=\"_ _567\"> </span></div>Informazioni di natura quantitativa<span class=\"_ _567\"> </span>1. Distribuzione per valuta di denominazione delle attivit\u00e0 e passivit\u00e0 e dei derivati<span class=\"_ _567\"> </span><table class=\"s w736 h24b\" id=\"_691877ca-cdbe-4d85-9de2-f266c91cd039\"><tr><td></td><td></td><td></td><td class=\"t m0 x255b h27 y45f8 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alute<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 xb73 h27 y45f9 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c n x255c y45fa w554 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Dollaro USA<span class=\"_ _567\"> </span></div></td><td class=\"c n x255d y45fa w737 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Franco svizzero<span class=\"_ _567\"> </span></div></td><td class=\"c n x255e y45fa w738 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Sterlina<span class=\"_ _567\"> </span></div></td><td class=\"c n x255f y45fa w739 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Y<span class=\"_ _3\"></span>uan<span class=\"_ _567\"> </span></div></td><td class=\"c n x2560 y45fa w5d3 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Dollaro canadese<span class=\"_ _567\"> </span></div></td><td class=\"c n x2561 y45fa w73a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Altre valute<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y45fb w73b h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">A. Attivit\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x2562 y45fb w443 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">30.410<span class=\"_ _567\"> </span></div></td><td class=\"c n x2563 y45fb w190 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">233<span class=\"_ _567\"> </span></div></td><td class=\"c n x2564 y45fb w60e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.366<span class=\"_ _567\"> </span></div></td><td class=\"c n x2565 y45fb w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.653<span class=\"_ _567\"> </span></div></td><td class=\"c n x2566 y45fb w60e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.284<span class=\"_ _567\"> </span></div></td><td class=\"c n x2567 y45fb w60e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.234<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y45fc w73c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.1 Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x2568 y45fc w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.609<span class=\"_ _567\"> </span></div></td><td class=\"c n x2569 y45fc w444 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x256a y45fc w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x256b y45fc w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x256c y45fc w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x256d y45fc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y45fd w73d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.2 Titoli di capitale<span class=\"_ _567\"> </span></div></td><td class=\"c n x256e y45fd w182 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">168<span class=\"_ _567\"> </span></div></td><td class=\"c n x256f y45fd w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2570 y45fd w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2571 y45fd w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2572 y45fd w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2573 y45fd w248 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y45fe w73e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.3 Finanziamenti a banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x2574 y45fe wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.201<span class=\"_ _567\"> </span></div></td><td class=\"c n x2575 y45fe w182 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">141<span class=\"_ _567\"> </span></div></td><td class=\"c n x2576 y45fe w245 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">822<span class=\"_ _567\"> </span></div></td><td class=\"c n x2577 y45fe w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">83<span class=\"_ _567\"> </span></div></td><td class=\"c n x2578 y45fe wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.868<span class=\"_ _567\"> </span></div></td><td class=\"c n x2579 y45fe wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">528<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y3f1c w73f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.4 Finanziamenti a clientela<span class=\"_ _567\"> </span></div></td><td class=\"c n x257a y3f1c wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12.432<span class=\"_ _567\"> </span></div></td><td class=\"c n x257b y3f1c w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">92<span class=\"_ _567\"> </span></div></td><td class=\"c n x257c y3f1c wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">544<span class=\"_ _567\"> </span></div></td><td class=\"c n x257d y3f1c w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.570<span class=\"_ _567\"> </span></div></td><td class=\"c n x257e y3f1c w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.416<span class=\"_ _567\"> </span></div></td><td class=\"c n x257f y3f1c wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">706<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y3f06 w740 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">A.5 Altre attivit\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x2580 y3f06 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2581 y3f06 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2582 y3f06 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2583 y3f06 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2584 y3f06 w248 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2585 y3f06 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y45ff w741 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. Altre attivit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x2586 y45ff w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">857<span class=\"_ _567\"> </span></div></td><td class=\"c n x2587 y45ff w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">336<span class=\"_ _567\"> </span></div></td><td class=\"c n x2588 y45ff w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">108<span class=\"_ _567\"> </span></div></td><td class=\"c n x2589 y45ff w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">150<span class=\"_ _567\"> </span></div></td><td class=\"c n x258a y45ff w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">677<span class=\"_ _567\"> </span></div></td><td class=\"c n x258b y45ff w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">194<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41a8 w41a h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">C. Passivit\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x258c y41a8 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">61.701<span class=\"_ _567\"> </span></div></td><td class=\"c n x258d y41a8 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.175<span class=\"_ _567\"> </span></div></td><td class=\"c n x258e y41a8 w60e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.363<span class=\"_ _567\"> </span></div></td><td class=\"c n x258f y41a8 w1a0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">290<span class=\"_ _567\"> </span></div></td><td class=\"c n x2590 y41a8 w60e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.081<span class=\"_ _567\"> </span></div></td><td class=\"c n x2591 y41a8 w60e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.073<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y3f09 w742 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.1 Debiti verso banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x2592 y3f09 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2593 y3f09 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2594 y3f09 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2595 y3f09 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2596 y3f09 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2597 y3f09 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y41aa w743 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.2 Debiti verso clientela<span class=\"_ _567\"> </span></div></td><td class=\"c n x2598 y41aa w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">61.701<span class=\"_ _567\"> </span></div></td><td class=\"c n x2599 y41aa w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.175<span class=\"_ _567\"> </span></div></td><td class=\"c n x259a y41aa w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.363<span class=\"_ _567\"> </span></div></td><td class=\"c n x259b y41aa wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">290<span class=\"_ _567\"> </span></div></td><td class=\"c n x259c y41aa wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.081<span class=\"_ _567\"> </span></div></td><td class=\"c n x259d y41aa w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.073<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y3f1e w73c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.3 Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x259e y3f1e w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x259f y3f1e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25a0 y3f1e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25a1 y3f1e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25a2 y3f1e w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25a3 y3f1e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y3f1f w744 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">C.4 Altre passivit\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x25a4 y3f1f w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25a5 y3f1f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25a6 y3f1f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25a7 y3f1f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25a8 y3f1f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25a9 y3f1f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4600 w745 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">D. Altre passivit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x25aa y4600 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25ab y4600 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25ac y4600 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25ad y4600 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25ae y4600 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25af y4600 w1be h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fad w746 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">E. Derivati finanziari<span class=\"_ _567\"> </span></div></td><td class=\"c n x25b0 y3fad w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">201.870<span class=\"_ _567\"> </span></div></td><td class=\"c n x25b1 y3fad w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.080<span class=\"_ _567\"> </span></div></td><td class=\"c n x25b2 y3fad w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.975<span class=\"_ _567\"> </span></div></td><td class=\"c n x25b3 y3fad w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.845<span class=\"_ _567\"> </span></div></td><td class=\"c n x25b4 y3fad w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.699<span class=\"_ _567\"> </span></div></td><td class=\"c n x25b5 y3fad w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">9.743<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y4601 w72f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Opzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x25b6 y4601 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25b7 y4601 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25b8 y4601 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25b9 y4601 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25ba y4601 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25bb y4601 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y41b3 w4c3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x25bc y41b3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25bd y41b3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25be y41b3 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25bf y41b3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25c0 y41b3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25c1 y41b3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y4602 w71c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x25c2 y4602 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25c3 y4602 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25c4 y4602 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25c5 y4602 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25c6 y4602 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25c7 y4602 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x2315 h28 y4603 ff9 fs16 fc0 sc0 ls0 ws0\">Altri derivati<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22f4 y3f13 w4c3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x25c8 y3f13 w189 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">118.087<span class=\"_ _567\"> </span></div></td><td class=\"c n x25c9 y3f13 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">8.022<span class=\"_ _567\"> </span></div></td><td class=\"c n x25ca y3f13 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.988<span class=\"_ _567\"> </span></div></td><td class=\"c n x25cb y3f13 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.740<span class=\"_ _567\"> </span></div></td><td class=\"c n x25cc y3f13 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.249<span class=\"_ _567\"> </span></div></td><td class=\"c n x25cd y3f13 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">4.830<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y4604 w71c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x25ce y4604 w177 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">83.783<span class=\"_ _567\"> </span></div></td><td class=\"c n x25cf y4604 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">58<span class=\"_ _567\"> </span></div></td><td class=\"c n x25d0 y4604 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.988<span class=\"_ _567\"> </span></div></td><td class=\"c n x25d1 y4604 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.105<span class=\"_ _567\"> </span></div></td><td class=\"c n x25d2 y4604 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.450<span class=\"_ _567\"> </span></div></td><td class=\"c n x25d3 y4604 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">4.913<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y44b8 w312 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale attivit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x25d4 y44b8 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">149.354<span class=\"_ _567\"> </span></div></td><td class=\"c n x25d5 y44b8 w18b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.591<span class=\"_ _567\"> </span></div></td><td class=\"c n x25d6 y44b8 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.461<span class=\"_ _567\"> </span></div></td><td class=\"c n x25d7 y44b8 w60e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.543<span class=\"_ _567\"> </span></div></td><td class=\"c n x25d8 y44b8 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">7.210<span class=\"_ _567\"> </span></div></td><td class=\"c n x25d9 y44b8 w60e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.258<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42c5 w314 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale passivit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x25da y42c5 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">145.484<span class=\"_ _567\"> </span></div></td><td class=\"c n x25db y42c5 w18b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.233<span class=\"_ _567\"> </span></div></td><td class=\"c n x25dc y42c5 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.351<span class=\"_ _567\"> </span></div></td><td class=\"c n x25dd y42c5 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.395<span class=\"_ _567\"> </span></div></td><td class=\"c n x25de y42c5 w60e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.531<span class=\"_ _567\"> </span></div></td><td class=\"c n x25df y42c5 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.001<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w747 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Sbilancio (+/-)<span class=\"_ _567\"> </span></div></td><td class=\"c n x25e0 y3de2 w18b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.870<span class=\"_ _567\"> </span></div></td><td class=\"c n x25e1 y3de2 w190 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">358<span class=\"_ _567\"> </span></div></td><td class=\"c n x25e2 y3de2 w192 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">110<span class=\"_ _567\"> </span></div></td><td class=\"c n x25e3 y3de2 w1a0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">148<span class=\"_ _567\"> </span></div></td><td class=\"c n x25e4 y3de2 w1a0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">679<span class=\"_ _567\"> </span></div></td><td class=\"c n x25e5 y3de2 w192 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">257<span class=\"_ _567\"> </span></div></td></tr></table>2.  Modelli interni e altre metodologie per l\u2019analisi di sensitivit\u00e0<span class=\"_ _567\"> </span>ll <span class=\"_ _b\"></span>profilo <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>rischio <span class=\"_ _8\"></span>cambio <span class=\"_ _b\"></span>assunto <span class=\"_ _8\"></span>dal <span class=\"_ _b\"></span>Gruppo <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _b\"></span>poco <span class=\"_ _8\"></span>significativo, <span class=\"_ _b\"></span>considerata <span class=\"_ _8\"></span>l\u2019esposizione in valuta <span class=\"_ _2\"></span>delle poste <span class=\"_ _2\"></span>presenti e <span class=\"_ _2\"></span>le r<span class=\"_ _2\"></span>elative coperture <span class=\"_ _2\"></span>poste in <span class=\"_ _2\"></span>atto mediante <span class=\"_ _2\"></span>strumenti finanziari derivati.<span class=\"_ _567\"> </span>1.3 Gli strumenti derivati e le politiche di copertura<span class=\"_ _567\"> </span>1.3.1 Gli strumenti derivati di negoziazione<span class=\"_ _567\"> </span>A. Derivati finanziari<span class=\"_ _567\"> </span>A.1 Derivati finanziari di negoziazione: valori nozionali di fine periodo<span class=\"_ _567\"> </span><table class=\"s w748 h24c\" id=\"_69b26b06-6a4b-4790-a5c2-9d7c1d1d1c1e\"><tr><td></td><td></td><td></td><td class=\"c n x25e6 y4605 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x25e7 y4605 w2b4 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"c n x25e8 y4606 w749 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Over the counter<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x25e9 y4606 w74a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Over the counter<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"t m0 x2323 h27 y4607 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 sottostanti/Tipologie derivati<span class=\"_ _567\"> </span></td><td></td><td class=\"c n x25ea y4608 w74b h1a2\" colspan=\"2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Senza controparti centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x25eb y4608 w74c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Mercati<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x25ec y4608 w74b h1a2\" colspan=\"2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Senza controparti centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x25ed y4608 w74c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Mercati<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x25ee y40fe w74d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Controparti centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x25ef y40fe w74e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Con accordi di</div></td><td class=\"t m0 x25f0 h27 y4609 ff6 fs16 fc0 sc0 ls0 ws0\">Senza accordi di </td><td class=\"t m0 x25f1 h27 y460a ff6 fs16 fc0 sc0 ls0 ws0\">organizzati<span class=\"_ _567\"> </span></td><td class=\"c n x25f2 y40fe w567 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Controparti centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x25f3 y40fe w604 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Con accordi di</div></td><td class=\"t m0 x25f4 h27 y4609 ff6 fs16 fc0 sc0 ls0 ws0\">Senza accordi di </td><td class=\"t m0 x25f5 h27 y460a ff6 fs16 fc0 sc0 ls0 ws0\">organizzati<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x25f6 h27 y460b ff6 fs16 fc0 sc0 ls0 ws0\">compensazione<span class=\"_ _567\"> </span></td><td class=\"t m0 x25f7 h27 y460b ff6 fs16 fc0 sc0 ls0 ws0\">compensazione<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 x25f8 h27 y460b ff6 fs16 fc0 sc0 ls0 ws0\">compensazione<span class=\"_ _567\"> </span></td><td class=\"t m0 x25f9 h27 y460b ff6 fs16 fc0 sc0 ls0 ws0\">compensazione<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"c n x304 y40f6 w74f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Titoli di debito e tassi d'interesse<span class=\"_ _567\"> </span></div></td><td class=\"c n x25fa y40f6 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">54.445<span class=\"_ _567\"> </span></div></td><td class=\"c n x25fb y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x165d y40f6 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">54.445<span class=\"_ _567\"> </span></div></td><td class=\"c n x25fc y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25fd y40f6 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">26.320<span class=\"_ _567\"> </span></div></td><td class=\"c n x25fe y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25ff y40f6 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">26.320<span class=\"_ _567\"> </span></div></td><td class=\"c n x2600 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fa4 w750 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Opzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x2602 y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2603 y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2604 y3fa4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2605 y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2606 y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2607 y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2608 y3fa4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2553 y3fa4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fa5 w751 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Swap<span class=\"_ _567\"> </span></div></td><td class=\"c n x2609 y3fa5 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">54.445<span class=\"_ _567\"> </span></div></td><td class=\"c n x260a y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x260b y3fa5 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">54.445<span class=\"_ _567\"> </span></div></td><td class=\"c n x260c y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x260d y3fa5 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">26.320<span class=\"_ _567\"> </span></div></td><td class=\"c n x260e y3fa5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x260f y3fa5 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">26.320<span class=\"_ _567\"> </span></div></td><td class=\"c n x2610 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fa6 w752 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) Forward<span class=\"_ _567\"> </span></div></td><td class=\"c n x2611 y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2612 y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2613 y3fa6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2614 y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2615 y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2616 y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2617 y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2618 y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fa7 w753 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">d) Futures<span class=\"_ _567\"> </span></div></td><td class=\"c n x2619 y3fa7 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261a y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261b y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261c y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261d y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261e y3fa7 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261f y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2620 y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fa8 w2dd h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">e) Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x2621 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2622 y3fa8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2623 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2624 y3fa8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2625 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2626 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2627 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2628 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40f8 w754 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Titoli di capitale e indici azionari<span class=\"_ _567\"> </span></div></td><td class=\"c n x2629 y40f8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x262a y40f8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x262b y40f8 w1d4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9<span class=\"_ _567\"> </span></div></td><td class=\"c n x262c y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x262d y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x262e y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x262f y40f8 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">28<span class=\"_ _567\"> </span></div></td><td class=\"c n x2630 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y40f9 w750 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) Opzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x2602 y40f9 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2603 y40f9 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2631 y40f9 w103 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">9<span class=\"_ _567\"> </span></div></td><td class=\"c n x2632 y40f9 w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2633 y40f9 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2634 y40f9 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2635 y40f9 w16c h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">28<span class=\"_ _567\"> </span></div></td><td class=\"c n x2636 y40f9 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fc3 w751 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) Swap<span class=\"_ _567\"> </span></div></td><td class=\"c n x2637 y3fc3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2638 y3fc3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2639 y3fc3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x263a y3fc3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x263b y3fc3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x263c y3fc3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x263d y3fc3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x263e y3fc3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y40fa w752 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">c) Forward<span class=\"_ _567\"> </span></div></td><td class=\"c n x2611 y40fa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2612 y40fa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2613 y40fa w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2614 y40fa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2615 y40fa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2616 y40fa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2617 y40fa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2618 y40fa w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fc5 w753 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">d) Futures<span class=\"_ _567\"> </span></div></td><td class=\"c n x2619 y3fc5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261a y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261b y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261c y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261d y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261e y3fc5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261f y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2620 y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fc6 w2dd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">e) Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x2621 y3fc6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2622 y3fc6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2623 y3fc6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2624 y3fc6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2625 y3fc6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2626 y3fc6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2627 y3fc6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2628 y3fc6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fb0 w47b h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3. V<span class=\"_ _2\"></span>alute e oro<span class=\"_ _567\"> </span></div></td><td class=\"c n x263f y3fb0 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2640 y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2641 y3fb0 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">196.853<span class=\"_ _567\"> </span></div></td><td class=\"c n x262c y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x262d y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2642 y3fb0 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.444<span class=\"_ _567\"> </span></div></td><td class=\"c n x2643 y3fb0 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">268.950<span class=\"_ _567\"> </span></div></td><td class=\"c n x2644 y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fb1 w750 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) Opzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x2602 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2603 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2604 y3fb1 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2605 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2606 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2607 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2608 y3fb1 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2553 y3fb1 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fb2 w751 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) Swap<span class=\"_ _567\"> </span></div></td><td class=\"c n x2637 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2638 y3fb2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2639 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x263a y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x263b y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x263c y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x263d y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x263e y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fb3 w752 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">c) Forward<span class=\"_ _567\"> </span></div></td><td class=\"c n x2611 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2612 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2645 y3fb3 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">196.853<span class=\"_ _567\"> </span></div></td><td class=\"c n x2646 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2647 y3fb3 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2648 y3fb3 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.444<span class=\"_ _567\"> </span></div></td><td class=\"c n x2649 y3fb3 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">268.950<span class=\"_ _567\"> </span></div></td><td class=\"c n x264a y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fb4 w753 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">d) Futures<span class=\"_ _567\"> </span></div></td><td class=\"c n x2619 y3fb4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261a y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261b y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261c y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261d y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261e y3fb4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261f y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2620 y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fb5 w2dd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">e) Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x2621 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2622 y3fb5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2623 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2624 y3fb5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2625 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2626 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2627 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2628 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fc9 w5a9 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">4. Merci<span class=\"_ _567\"> </span></div></td><td class=\"c n x264b y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x264c y3fc9 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x264d y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x264e y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x264f y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2650 y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2651 y3fc9 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2652 y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y425d w2dd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5. Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x263f y425d w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2640 y425d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2653 y425d w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2654 y425d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2655 y425d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2656 y425d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2657 y425d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2658 y425d w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x2659 y3de2 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">54.445<span class=\"_ _567\"> </span></div></td><td class=\"c n x265a y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x265b y3de2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">251.307<span class=\"_ _567\"> </span></div></td><td class=\"c n x265c y3de2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x265d y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">26.320<span class=\"_ _567\"> </span></div></td><td class=\"c n x265e y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.444<span class=\"_ _567\"> </span></div></td><td class=\"c n x265f y3de2 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">295.298<span class=\"_ _567\"> </span></div></td><td class=\"c n x2660 y3de2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table>A.2 <span class=\"_ _1d\"> </span>Derivati <span class=\"_ _24\"> </span>finanziari <span class=\"_ _24\"> </span>di <span class=\"_ _1d\"> </span>negoziazione: <span class=\"_ _24\"> </span>fair <span class=\"_ _1d\"> </span>value <span class=\"_ _24\"> </span>lordo <span class=\"_ _1d\"></span>positivo <span class=\"_ _24\"> </span>e <span class=\"_ _1d\"> </span>negat<span class=\"_ _b\"></span>ivo <span class=\"_ _1d\"> </span>- <span class=\"_ _24\"> </span>ripartizione <span class=\"_ _24\"> </span>per prodotti<span class=\"_ _567\"> </span><table class=\"s w755 h24d\" id=\"_f06be14d-c09c-4221-876c-f250b9514f21\"><tr><td></td><td></td><td></td><td class=\"c n x2661 y460c w27d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x2662 y460c w2b4 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"c n x2663 y460d w749 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Over the counter<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x2664 y460d w74a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Over the counter<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"t m0 x2323 h27 y460e ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 sottostanti/Tipologie derivati<span class=\"_ _567\"> </span></td><td></td><td class=\"c n x2665 y460f w74b h1a2\" colspan=\"2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Senza controparti centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x2666 y460f w74c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Mercati<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x25ec y460f w74b h1a2\" colspan=\"2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Senza controparti centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x25ed y460f w74c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Mercati<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x25ee y4610 w74d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Controparti centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x25ef y4610 w74e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Con accordi di</div></td><td class=\"t m0 x25f0 h27 y4611 ff6 fs16 fc0 sc0 ls0 ws0\">Senza accordi di </td><td class=\"t m0 x2667 h27 y4612 ff6 fs16 fc0 sc0 ls0 ws0\">organizzati<span class=\"_ _567\"> </span></td><td class=\"c n x25f2 y4610 w567 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Controparti centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x25f3 y4610 w604 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Con accordi di</div></td><td class=\"t m0 x25f4 h27 y4611 ff6 fs16 fc0 sc0 ls0 ws0\">Senza accordi di </td><td class=\"t m0 x25f5 h27 y4612 ff6 fs16 fc0 sc0 ls0 ws0\">organizzati<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x25f6 h27 y4613 ff6 fs16 fc0 sc0 ls0 ws0\">compensazione<span class=\"_ _567\"> </span></td><td class=\"t m0 x25f7 h27 y4613 ff6 fs16 fc0 sc0 ls0 ws0\">compensazione<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 x25f8 h27 y4613 ff6 fs16 fc0 sc0 ls0 ws0\">compensazione<span class=\"_ _567\"> </span></td><td class=\"t m0 x25f9 h27 y4613 ff6 fs16 fc0 sc0 ls0 ws0\">compensazione<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"t m0 xb73 h27 y4614 ff6 fs16 fc0 sc0 ls0 ws0\">1. Fair value positivo<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x2601 y3fc1 w750 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Opzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x2602 y3fc1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2603 y3fc1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2631 y3fc1 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9<span class=\"_ _567\"> </span></div></td><td class=\"c n x2632 y3fc1 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2633 y3fc1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2634 y3fc1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2635 y3fc1 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">27<span class=\"_ _567\"> </span></div></td><td class=\"c n x2636 y3fc1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y4615 w1ee h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Interest rate swap<span class=\"_ _567\"> </span></div></td><td class=\"c n x2668 y4615 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">172<span class=\"_ _567\"> </span></div></td><td class=\"c n x2669 y4615 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x266a y4615 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">262<span class=\"_ _567\"> </span></div></td><td class=\"c n x266b y4615 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x266c y4615 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">316<span class=\"_ _567\"> </span></div></td><td class=\"c n x266d y4615 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x266e y4615 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">288<span class=\"_ _567\"> </span></div></td><td class=\"c n x264a y4615 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y40f8 w756 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">c) Cross curr<span class=\"_ _2\"></span>ency swap<span class=\"_ _567\"> </span></div></td><td class=\"c n x266f y40f8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2670 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2671 y40f8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2672 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2673 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2674 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2675 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2676 y40f8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y4616 w757 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">d) Equity swap<span class=\"_ _567\"> </span></div></td><td class=\"c n x2677 y4616 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2678 y4616 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2679 y4616 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x267a y4616 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x267b y4616 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x267c y4616 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x267d y4616 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x267e y4616 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fac w758 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">e) Forward<span class=\"_ _567\"> </span></div></td><td class=\"c n x267f y3fac w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2680 y3fac w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2681 y3fac w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.103<span class=\"_ _567\"> </span></div></td><td class=\"c n x2682 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2683 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2684 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2685 y3fac wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.453<span class=\"_ _567\"> </span></div></td><td class=\"c n x2686 y3fac w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3f0e w759 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">f) Futures<span class=\"_ _567\"> </span></div></td><td class=\"c n x2687 y3f0e w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2688 y3f0e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2689 y3f0e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x268a y3f0e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x268b y3f0e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x268c y3f0e w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x268d y3f0e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x268e y3f0e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y431b w75a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">g) Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x268f y431b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2690 y431b w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2691 y431b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2692 y431b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2625 y431b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2626 y431b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2627 y431b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2628 y431b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41d2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x2693 y41d2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">172<span class=\"_ _567\"> </span></div></td><td class=\"c n x2694 y41d2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2695 y41d2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.374<span class=\"_ _567\"> </span></div></td><td class=\"c n x2696 y41d2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2697 y41d2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">316<span class=\"_ _567\"> </span></div></td><td class=\"c n x2698 y41d2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2699 y41d2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.768<span class=\"_ _567\"> </span></div></td><td class=\"c n x269a y41d2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y4617 ff6 fs16 fc0 sc0 ls0 ws0\">2. Fair value negativo<span class=\"_ _49f\"> </span> </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x2601 y4294 w750 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Opzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x2602 y4294 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2603 y4294 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2604 y4294 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2605 y4294 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2606 y4294 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2607 y4294 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2608 y4294 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2553 y4294 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y4618 w1ee h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Interest rate swap<span class=\"_ _567\"> </span></div></td><td class=\"c n x2668 y4618 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">262<span class=\"_ _567\"> </span></div></td><td class=\"c n x2669 y4618 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x266a y4618 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">175<span class=\"_ _567\"> </span></div></td><td class=\"c n x266b y4618 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x266c y4618 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">287<span class=\"_ _567\"> </span></div></td><td class=\"c n x266d y4618 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x266e y4618 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">321<span class=\"_ _567\"> </span></div></td><td class=\"c n x264a y4618 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fb3 w756 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">c) Cross curr<span class=\"_ _2\"></span>ency swap<span class=\"_ _567\"> </span></div></td><td class=\"c n x266f y3fb3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2670 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2671 y3fb3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2672 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2673 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2674 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2675 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2676 y3fb3 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y41fc w757 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">d) Equity swap<span class=\"_ _567\"> </span></div></td><td class=\"c n x2677 y41fc w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2678 y41fc w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2679 y41fc w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x267a y41fc w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x267b y41fc w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x267c y41fc w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x267d y41fc w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x267e y41fc w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y450d w758 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">e) Forward<span class=\"_ _567\"> </span></div></td><td class=\"c n x267f y450d w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2680 y450d w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2681 y450d w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.047<span class=\"_ _567\"> </span></div></td><td class=\"c n x2682 y450d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2683 y450d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x269b y450d w169 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">80<span class=\"_ _567\"> </span></div></td><td class=\"c n x2685 y450d wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x2686 y450d w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fc9 w759 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">f) Futures<span class=\"_ _567\"> </span></div></td><td class=\"c n x2687 y3fc9 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2688 y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2689 y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x268a y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x268b y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x268c y3fc9 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x268d y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x268e y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y4619 w75a h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">g) Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x268f y4619 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2690 y4619 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2691 y4619 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2692 y4619 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2625 y4619 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2626 y4619 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2627 y4619 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2628 y4619 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x2693 y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">262<span class=\"_ _567\"> </span></div></td><td class=\"c n x2694 y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2695 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.222<span class=\"_ _567\"> </span></div></td><td class=\"c n x2696 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2697 y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">287<span class=\"_ _567\"> </span></div></td><td class=\"c n x269c y3de2 w1be h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">80<span class=\"_ _567\"> </span></div></td><td class=\"c n x269d y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.586<span class=\"_ _567\"> </span></div></td><td class=\"c n x269e y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table>A.3 <span class=\"_ _2\"></span>Derivati <span class=\"_ _2\"></span>finanziari <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>negoziazione <span class=\"_ _2\"></span>OTC <span class=\"_ _2\"></span>\u2013 <span class=\"_ _2\"></span>valori <span class=\"_ _2\"></span>nozionali, <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value lor<span class=\"_ _2\"></span>do <span class=\"_ _2\"></span>positivo <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>negativo per controparti<span class=\"_ _567\"> </span><table class=\"s w75b h24e\" id=\"_606f03f3-a130-40dd-93fd-49896a813df5\"><tr><td class=\"c n x207d y461a w75c h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 sottostanti<span class=\"_ _567\"> </span></div></td><td class=\"c n x269f y461a w74d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Controparti centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a0 y461a w681 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a1 y461a w75d h1b2\"><div class=\"t m0 x2a1 h27 y3db0 ffb fs16 fc0 sc0 ls0 ws0\">Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a2 y461a w75e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Altri soggetti<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y461b ff6 fs16 fc0 sc0 ls0 ws0\">Contratti non rientranti in accordi di compensazione<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 xb73 h27 y461c ff6 fs16 fc0 sc0 ls0 ws0\">1) Titoli di debito e tassi d'interesse<span class=\"_ _3f4\"> </span> </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22eb y4281 w75f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">valore nozionale<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a3 y4281 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a4 y4281 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a5 y4281 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a6 y4281 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">54.445<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y44ac w760 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value positivo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a7 y44ac w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a8 y44ac w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a9 y44ac w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26aa y44ac wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">262<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y461d w4dc h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value negativo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ab y461d w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ac y461d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ad y461d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ae y461d wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">175<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y461e ff6 fs16 fc0 sc0 ls0 ws0\">2) Titoli di capitale e indici azionari<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22eb y44af w75f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">valore nozionale<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a3 y44af w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a4 y44af w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26af y44af w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8<span class=\"_ _567\"> </span></div></td><td class=\"c n x26b0 y44af w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y461f w760 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value positivo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a7 y461f w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a8 y461f w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26b1 y461f w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8<span class=\"_ _567\"> </span></div></td><td class=\"c n x26b2 y461f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y4238 w4dc h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value negativo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ab y4238 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ac y4238 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ad y4238 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26b3 y4238 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y4620 ff6 fs16 fc0 sc0 ls0 ws0\">3) V<span class=\"_ _2\"></span>alute e oro<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22eb y4375 w75f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">valore nozionale<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a3 y4375 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26b4 y4375 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">110.600<span class=\"_ _567\"> </span></div></td><td class=\"c n x26b5 y4375 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">54.633<span class=\"_ _567\"> </span></div></td><td class=\"c n x26b6 y4375 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">31.620<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y4621 w760 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value positivo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a7 y4621 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26b7 y4621 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">890<span class=\"_ _567\"> </span></div></td><td class=\"c n x26b8 y4621 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">102<span class=\"_ _567\"> </span></div></td><td class=\"c n x26b9 y4621 wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">111<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y4622 w4dc h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value negativo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ab y4622 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ba y4622 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">171<span class=\"_ _567\"> </span></div></td><td class=\"c n x26bb y4622 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">63<span class=\"_ _567\"> </span></div></td><td class=\"c n x26bc y4622 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">813<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y4623 ff6 fs16 fc0 sc0 ls0 ws0\">4) Merci<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22eb y4118 w75f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">valore nozionale<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a3 y4118 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a4 y4118 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a5 y4118 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26bd y4118 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y42d2 w760 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">fair value positivo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a7 y42d2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a8 y42d2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a9 y42d2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26be y42d2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y3f5f w4dc h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">fair value negativo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ab y3f5f w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ac y3f5f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ad y3f5f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26b3 y3f5f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y4624 ff6 fs16 fc0 sc0 ls0 ws0\">5) Altri<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22eb y41a3 w75f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">valore nozionale<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a3 y41a3 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a4 y41a3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a5 y41a3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26bd y41a3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y42c5 w760 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">fair value positivo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a7 y42c5 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a8 y42c5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a9 y42c5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26be y42c5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y3de2 w4dc h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">fair value negativo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ab y3de2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ac y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ad y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26b3 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table>segue <span class=\"ff12\">\u2192<span class=\"_ _567\"> </span></span>\u2190<span class=\"ff1d\"> segue<span class=\"_ _567\"> </span></span><table class=\"s w761 h24f\" id=\"_191ce604-6614-4979-8b25-9d62f01c3c50\"><tr><td class=\"t m0 xb73 h27 y4625 ff6 fs16 fc0 sc0 ls0 ws0\">Contratti rientranti in accordi di compensazione<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 xb73 h27 y4626 ff6 fs16 fc0 sc0 ls0 ws0\">1) Titoli di debito e tassi d'interesse<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22eb y4627 w75f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">valore nozionale<span class=\"_ _567\"> </span></div></td><td class=\"c n x26bf y4627 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">54.445<span class=\"_ _567\"> </span></div></td><td class=\"c n x26c0 y4627 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26c1 y4627 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2314 y4627 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y4628 w760 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value positivo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26c2 y4628 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">172<span class=\"_ _567\"> </span></div></td><td class=\"c n x26c3 y4628 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26c4 y4628 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26c5 y4628 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y461d w4dc h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value negativo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26c6 y461d w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">262<span class=\"_ _567\"> </span></div></td><td class=\"c n x26c7 y461d w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26c8 y461d w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26c9 y461d w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4629 w762 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2) Titoli di capitale e indici azionari<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ca y4629 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22eb y44af w75f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">valore nozionale<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cb y44af w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cc y44af w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cd y44af w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ce y44af w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y461f w760 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value positivo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cf y461f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d0 y461f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d1 y461f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d2 y461f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y4238 w4dc h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value negativo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d3 y4238 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d4 y4238 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d5 y4238 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2395 y4238 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y462a w763 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3) V<span class=\"_ _2\"></span>alute e oro<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d6 y462a w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22eb y4375 w75f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">valore nozionale<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cb y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cc y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cd y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ce y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y4621 w760 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value positivo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cf y4621 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d0 y4621 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d1 y4621 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d2 y4621 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y4622 w4dc h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value negativo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d3 y4622 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d4 y4622 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d5 y4622 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2395 y4622 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y462b w764 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4) Merci<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d7 y462b w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22eb y462c w75f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">valore nozionale<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cb y462c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cc y462c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cd y462c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ce y462c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y462d w760 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value positivo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cf y462d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d0 y462d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d1 y462d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d2 y462d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y3f5f w4dc h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">fair value negativo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d3 y3f5f w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d4 y3f5f w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d5 y3f5f w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2395 y3f5f w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y462e w765 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5) Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d8 y462e w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d9 y462e w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26da y462e w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26db y462e w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y41a3 w75f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">valore nozionale<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cb y41a3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cc y41a3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cd y41a3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ce y41a3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y42c5 w760 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">fair value positivo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cf y42c5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d0 y42c5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d1 y42c5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d2 y42c5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y3de2 w4dc h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">fair value negativo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d3 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d4 y3de2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d5 y3de2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2395 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table><div class=\"t m0 ha ff9 fs3 fc2 sc0 ls0 ws0 gs1011\">1.3.2  Le coperture contabili<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs1012\">Informazioni di natura qualitativa<span class=\"_ _567\"> </span></div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gs1013\">A. Attivit\u00e0 di copertura del Fair V<span class=\"_ _2\"></span>alue<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws103 gs1014\">Il Gruppo ha posto in essere operazioni di copertura di Fair V<span class=\"_ _a\"></span>alue con approccio micro-hedge<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs1015\">e macro-hedge per gestir<span class=\"_ _2\"></span>e il rischio tasso del banking book.<span class=\"_ _567\"> </span></div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gs1016\">B. Attivit\u00e0 di copertura dei flussi finanziari<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1017\">Nell\u2019ottica <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>una <span class=\"_ _8\"></span>gestione <span class=\"_ _1d\"></span>atta <span class=\"_ _1d\"></span>a <span class=\"_ _8\"></span>ridurre <span class=\"_ _8\"></span>l\u2019esposizione <span class=\"_ _1d\"></span>a <span class=\"_ _8\"></span>variazioni <span class=\"_ _1d\"></span>avverse <span class=\"_ _1d\"></span>dei <span class=\"_ _8\"></span>flussi <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>cassa<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1018\">attesi, <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>Gruppo <span class=\"_ _b\"></span>svolge <span class=\"_ _8\"></span>all\u2019occorrenza <span class=\"_ _8\"></span>anche <span class=\"_ _8\"></span>l\u2019attivit\u00e0 <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>copertura <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>tipo <span class=\"_ _8\"></span>Cash <span class=\"_ _8\"></span>Flow <span class=\"_ _8\"></span>Hedge;<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1019\">l\u2019obiettivo <span class=\"_ _24\"></span>\u00e8 <span class=\"_ _1d\"></span>quello <span class=\"_ _24\"> </span>di <span class=\"_ _24\"></span>stabilizzare <span class=\"_ _1d\"></span>i <span class=\"_ _24\"></span>flussi <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>cassa <span class=\"_ _24\"> </span>dello <span class=\"_ _24\"></span>strumento <span class=\"_ _24\"></span>coperto <span class=\"_ _1d\"></span>con <span class=\"_ _24\"> </span>i <span class=\"_ _24\"></span>flussi <span class=\"_ _24\"></span>dello<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs101a\">strumento di copertura.<span class=\"_ _567\"> </span></div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gs101b\">D. Strumenti di copertura<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws238 gs101c\">Come strumenti di copertura si utilizzano strumenti derivati, rappresentati da Inter<span class=\"_ _2\"></span>est Rate<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs101d\">Swap impiegati al fine della copertura del solo rischio di tasso di interesse.<span class=\"_ _567\"> </span></div>E. Elementi coperti<span class=\"_ _567\"> </span>Ad oggi gli strumenti coperti si riferiscono alle seguenti categorie: <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">impieghi a tasso fisso (obbligazioni) tramite micro-copertur<span class=\"_ _2\"></span>e specifiche;</span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">impieghi a tasso fisso (finanziamenti) tramite macro-copertur<span class=\"_ _2\"></span>e di portafoglio.<span class=\"_ _567\"> </span></span>Come strumenti di copertura si utilizzano strumenti derivati, rappresentati da Inter<span class=\"_ _2\"></span>est Rate Swap impiegati al fine della copertura del solo rischio di tasso di interesse.<span class=\"_ _567\"> </span>Il Gruppo ha predisposto un modello in grado di gestir<span class=\"_ _2\"></span>e l\u2019hedge accounting coerentemente con la normativa di riferimento dettata dai principi contabili Internazionali. La metodologia utilizzata per effettuar<span class=\"_ _2\"></span>e i test di efficacia \u00e8 il \u201cDollar Offset Method\u201d (hedge ratio) su base cumulativa.<span class=\"_ _567\"> </span>A.4 Vita residua dei derivati finanziari OTC: valori nozionali<span class=\"_ gs1df\"> </span><table class=\"s w766 h250\" id=\"_3a7449c4-d8a4-4b21-9c64-36be2cef2006\"><tr><td class=\"c n x207d y462f w767 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Sottostanti/Vita residua<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x26dc y462f w768 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Fino a 1 anno<span class=\"_ _567\"> </span></div></td><td class=\"c n x26dd y462f w769 h1b2\"><div class=\"t m0 x2a1 h27 y3db0 ffb fs16 fc0 sc0 ls0 ws0\">Oltre 1 anno e fino a 5 anni<span class=\"_ _567\"> </span></div></td><td class=\"c n x26de y462f w76a h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Oltre 5 anni<span class=\"_ _567\"> </span></div></td><td class=\"c n x26df y462f w1e1 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4630 w76b h1bd\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">A.1 Derivati finanziari su titoli di debito e tassi di interesse<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x26e0 y4630 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">29.727<span class=\"_ _567\"> </span></div></td><td class=\"c n x26e1 y4630 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">75.614<span class=\"_ _567\"> </span></div></td><td class=\"c n x26e2 y4630 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.549<span class=\"_ _567\"> </span></div></td><td class=\"c n x656 y4630 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">108.890<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4631 w76c h1bd\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">A.2 Derivati finanziari su titoli di capitale ed indici azionari<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x26e3 y4631 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26e4 y4631 w222 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9<span class=\"_ _567\"> </span></div></td><td class=\"c n x26e5 y4631 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x212b y4631 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4574 w76d h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">A.3 Derivati finanziari su valute e oro<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x26e6 y4574 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">196.853<span class=\"_ _567\"> </span></div></td><td class=\"c n x26e7 y4574 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26e8 y4574 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26e9 y4574 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">196.853<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y420b w76e h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">A.4 Derivati finanziari su merci<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x26ea y420b w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26eb y420b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ec y420b w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ed y420b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y420c w215 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">A.5 Altri derivati finanziari<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x26ea y420c w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26eb y420c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ec y420c w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ed y420c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y435e w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ee y435e wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ef y435e w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">226.580<span class=\"_ _567\"> </span></div></td><td class=\"c n x26f0 y435e w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">75.623<span class=\"_ _567\"> </span></div></td><td class=\"c n x26f1 y435e w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.549<span class=\"_ _567\"> </span></div></td><td class=\"c n x951 y435e w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">305.752<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ee y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ef y3de2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">273.877<span class=\"_ _567\"> </span></div></td><td class=\"c n x26f0 y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">45.489<span class=\"_ _567\"> </span></div></td><td class=\"c n x26f1 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.695<span class=\"_ _567\"> </span></div></td><td class=\"c n x951 y3de2 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">323.061<span class=\"_ _567\"> </span></div></td></tr></table>Informazioni di natura quantitativa<span class=\"_ _567\"> </span>A. Derivati finanziari di copertura<span class=\"_ _567\"> </span>A.1 Derivati finanziari di copertura: valori nozionali di fine periodo<span class=\"_ _567\"> </span><table class=\"s w76f h251\" id=\"_8f260196-f845-457d-b5c7-115a744fbf52\"><tr><td></td><td></td><td></td><td class=\"c n x2661 y4632 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x2662 y4632 w2b4 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x207d y4633 w770 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 sottostanti/Tipologie derivati<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x26f2 y4633 w749 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Over the counter<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x26f3 y4633 w749 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Over the counter<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c n x2665 y4608 w74b h1a2\" colspan=\"2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Senza controparti centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x2666 y4608 w74c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Mercati<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x25ec y4608 w74b h1a2\" colspan=\"2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Senza controparti centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x25ed y4608 w74c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Mercati<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x25ee y40fe w74d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Controparti centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x25ef y40fe w74e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Con accordi di</div></td><td class=\"t m0 x25f0 h27 y4634 ff6 fs16 fc0 sc0 ls0 ws0\">Senza accordi di </td><td class=\"t m0 x2667 h27 y4635 ff6 fs16 fc0 sc0 ls0 ws0\">organizzati<span class=\"_ _567\"> </span></td><td class=\"c n x25f2 y40fe w567 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Controparti centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x25f3 y40fe w604 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Con accordi di</div></td><td class=\"t m0 x25f4 h27 y4634 ff6 fs16 fc0 sc0 ls0 ws0\">Senza accordi di </td><td class=\"t m0 x25f5 h27 y4635 ff6 fs16 fc0 sc0 ls0 ws0\">organizzati<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x25f6 h27 y4636 ff6 fs16 fc0 sc0 ls0 ws0\">compensazione<span class=\"_ _567\"> </span></td><td class=\"t m0 x25f7 h27 y4636 ff6 fs16 fc0 sc0 ls0 ws0\">compensazione<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 x25f8 h27 y4636 ff6 fs16 fc0 sc0 ls0 ws0\">compensazione<span class=\"_ _567\"> </span></td><td class=\"t m0 x25f9 h27 y4636 ff6 fs16 fc0 sc0 ls0 ws0\">compensazione<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"c n x304 y40f6 w74f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1. Titoli di debito e tassi d'interesse<span class=\"_ _567\"> </span></div></td><td class=\"c n x26f4 y40f6 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.605.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x26f5 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26f6 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26f7 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26f8 y40f6 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.055.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x26f9 y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26fa y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26fb y40f6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fa4 w750 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Opzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x2602 y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2603 y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2604 y3fa4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26fc y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26fd y3fa4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26fe y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ff y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2700 y3fa4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fa5 w751 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Swap<span class=\"_ _567\"> </span></div></td><td class=\"c n x2701 y3fa5 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.605.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x2702 y3fa5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2703 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2704 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2705 y3fa5 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.055.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x2706 y3fa5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2707 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2708 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fa6 w752 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) Forward<span class=\"_ _567\"> </span></div></td><td class=\"c n x2611 y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2612 y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2613 y3fa6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2709 y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x270a y3fa6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x270b y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x270c y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x270d y3fa6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fa7 w753 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">d) Futures<span class=\"_ _567\"> </span></div></td><td class=\"c n x2619 y3fa7 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261a y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261b y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x270e y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261d y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261e y3fa7 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x270f y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2710 y3fa7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fa8 w2dd h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">e) Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x2621 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2622 y3fa8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2623 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2711 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2712 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2713 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2714 y3fa8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x267e y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y40f8 w754 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2. Titoli di capitale e indici azionari<span class=\"_ _567\"> </span></div></td><td class=\"c n x2629 y40f8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x262a y40f8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2715 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2716 y40f8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2717 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2718 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2719 y40f8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x271a y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fab w750 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Opzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x2602 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2603 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2604 y3fab w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26fc y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26fd y3fab w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26fe y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ff y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2700 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fac w751 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Swap<span class=\"_ _567\"> </span></div></td><td class=\"c n x2637 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2638 y3fac w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2639 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x271b y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x263b y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x263c y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x268d y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x263e y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y40fa w752 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">c) Forward<span class=\"_ _567\"> </span></div></td><td class=\"c n x2611 y40fa w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2612 y40fa w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2613 y40fa w178 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2709 y40fa w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x270a y40fa w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x270b y40fa w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x270c y40fa w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x270d y40fa w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fc5 w753 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">d) Futures<span class=\"_ _567\"> </span></div></td><td class=\"c n x2619 y3fc5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261a y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261b y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x270e y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261d y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261e y3fc5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x270f y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2710 y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3faf w2dd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">e) Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x2621 y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2622 y3faf w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2623 y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2711 y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2712 y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2713 y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2714 y3faf w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x267e y3faf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fb0 w47b h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3. V<span class=\"_ _2\"></span>alute e oro<span class=\"_ _567\"> </span></div></td><td class=\"c n x263f y3fb0 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2640 y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2653 y3fb0 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x271c y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2655 y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2656 y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x271d y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2330 y3fb0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fb1 w750 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) Opzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x2602 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2603 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2604 y3fb1 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26fc y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26fd y3fb1 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26fe y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ff y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2700 y3fb1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fb2 w751 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) Swap<span class=\"_ _567\"> </span></div></td><td class=\"c n x2637 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2638 y3fb2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2639 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x271b y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x263b y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x263c y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x268d y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x263e y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fb3 w752 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">c) Forward<span class=\"_ _567\"> </span></div></td><td class=\"c n x2611 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2612 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2613 y3fb3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2709 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x270a y3fb3 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x270b y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x270c y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x270d y3fb3 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fb4 w753 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">d) Futures<span class=\"_ _567\"> </span></div></td><td class=\"c n x2619 y3fb4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261a y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261b y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x270e y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261d y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x261e y3fb4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x270f y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2710 y3fb4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2601 y3fb5 w2dd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">e) Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x2621 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2622 y3fb5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2623 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2711 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2712 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2713 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2714 y3fb5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x267e y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fc9 w5a9 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">4. Merci<span class=\"_ _567\"> </span></div></td><td class=\"c n x264b y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x264c y3fc9 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x264d y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x271e y3fc9 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x271f y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2720 y3fc9 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2721 y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2722 y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y425d w2dd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5. Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x263f y425d w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2640 y425d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2653 y425d w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x271c y425d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2655 y425d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2656 y425d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x271d y425d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2330 y425d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x2723 y3de2 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.605.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x2724 y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2725 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2726 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2727 y3de2 w406 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.055.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x14e3 y3de2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2728 y3de2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2729 y3de2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table>A.2 Derivati finanziari di copertura: fair value lordo positivo e negativo -<span class=\"_ _567\"> </span>ripartizione per prodotti<span class=\"_ _567\"> </span><table class=\"s w771 h24d\" id=\"_8a117437-7f64-4b89-85cf-d11bd2a196ed\"><tr><td></td><td></td><td></td><td class=\"c n x25e6 y460c w27d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x25e7 y460c w2b4 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"c n x207d y460d w770 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 sottostanti/Tipologie derivati<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x26f2 y460d w749 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Over the counter<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x26f3 y460d w749 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Over the counter<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c n x25ea y460f w74b h1a2\" colspan=\"2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Senza controparti centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x25eb y460f w74c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Mercati<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x272a y460f w74b h1a2\" colspan=\"2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Senza controparti centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x272b y460f w74c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Mercati<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x25ee y4610 w74d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Controparti centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x25ef y4610 w74e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Con accordi di</div></td><td class=\"t m0 x272c h27 y4611 ff6 fs16 fc0 sc0 ls0 ws0\">Senza accordi di </td><td class=\"t m0 x25f1 h27 y4612 ff6 fs16 fc0 sc0 ls0 ws0\">organizzati<span class=\"_ _567\"> </span></td><td class=\"c n x272d y4610 w567 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Controparti centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x272e y4610 w604 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Con accordi di</div></td><td class=\"t m0 x25f4 h27 y4611 ff6 fs16 fc0 sc0 ls0 ws0\">Senza accordi di </td><td class=\"t m0 x272f h27 y4612 ff6 fs16 fc0 sc0 ls0 ws0\">organizzati<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x25f6 h27 y4613 ff6 fs16 fc0 sc0 ls0 ws0\">compensazione<span class=\"_ _567\"> </span></td><td class=\"t m0 xb74 h27 y4613 ff6 fs16 fc0 sc0 ls0 ws0\">compensazione<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 x2730 h27 y4613 ff6 fs16 fc0 sc0 ls0 ws0\">compensazione<span class=\"_ _567\"> </span></td><td class=\"t m0 x2731 h27 y4613 ff6 fs16 fc0 sc0 ls0 ws0\">compensazione<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"c n x304 y4637 w451 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Fair value positivo<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x22a4 y4638 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2732 y4638 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y3fc1 w750 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Opzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x2733 y3fc1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2734 y3fc1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2735 y3fc1 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2736 y3fc1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2737 y3fc1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2738 y3fc1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x22eb y4615 w1ee h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Interest rate swap<span class=\"_ _567\"> </span></div></td><td class=\"c n x2739 y4615 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">40.307<span class=\"_ _567\"> </span></div></td><td class=\"c n x273a y4615 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x273b y4615 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x273c y4615 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x273d y4615 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12.578<span class=\"_ _567\"> </span></div></td><td class=\"c n x273e y4615 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x273f y4615 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">40.307<span class=\"_ _567\"> </span></div></td><td class=\"c n x2740 y4615 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12.578<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y40f8 w756 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">c) Cross curr<span class=\"_ _2\"></span>ency swap<span class=\"_ _567\"> </span></div></td><td class=\"c n x2741 y40f8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2742 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2743 y40f8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2744 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2745 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2746 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2747 y40f8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2748 y40f8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y4616 w757 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">d) Equity swap<span class=\"_ _567\"> </span></div></td><td class=\"c n x2749 y4616 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x274a y4616 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x274b y4616 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x274c y4616 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x274d y4616 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x274e y4616 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x274f y4616 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2750 y4616 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y3fac w758 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">e) Forward<span class=\"_ _567\"> </span></div></td><td class=\"c n x2751 y3fac w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2752 y3fac w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2753 y3fac w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2754 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2755 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2756 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2757 y3fac w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2758 y3fac w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y3f0e w759 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">f) Futures<span class=\"_ _567\"> </span></div></td><td class=\"c n x2759 y3f0e w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x275a y3f0e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x275b y3f0e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x275c y3f0e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x275d y3f0e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x275e y3f0e w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22f2 y3f0e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x275f y3f0e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y4639 w75a h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">g) Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x2760 y4639 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2761 y4639 w178 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2762 y4639 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2763 y4639 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2764 y4639 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2765 y4639 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2766 y463a w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2767 y463a w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41d2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x2659 y41d2 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">40.307<span class=\"_ _567\"> </span></div></td><td class=\"c n x265a y41d2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2768 y41d2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2696 y41d2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2769 y41d2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">12.578<span class=\"_ _567\"> </span></div></td><td class=\"c n x276a y41d2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x276b y41d2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">40.307<span class=\"_ _567\"> </span></div></td><td class=\"c n x276c y41d2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">12.578<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y4617 ff6 fs16 fc0 sc0 ls0 ws0\">2. Fair value negativo<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22eb y4294 w750 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Opzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x2733 y4294 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2734 y4294 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2735 y4294 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2736 y4294 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2737 y4294 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2738 y4294 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2505 y4294 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x276d y4294 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y4618 w1ee h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Interest rate swap<span class=\"_ _567\"> </span></div></td><td class=\"c n x276e y4618 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9.071<span class=\"_ _567\"> </span></div></td><td class=\"c n x276f y4618 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2770 y4618 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2771 y4618 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2772 y4618 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">19.287<span class=\"_ _567\"> </span></div></td><td class=\"c n x2773 y4618 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2774 y4618 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9.071<span class=\"_ _567\"> </span></div></td><td class=\"c n x2775 y4618 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">19.287<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y3fb3 w756 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">c) Cross curr<span class=\"_ _2\"></span>ency swap<span class=\"_ _567\"> </span></div></td><td class=\"c n x2741 y3fb3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2742 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2743 y3fb3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2744 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2745 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2746 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2747 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2748 y3fb3 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y41fc w757 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">d) Equity swap<span class=\"_ _567\"> </span></div></td><td class=\"c n x2749 y41fc w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x274a y41fc w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x274b y41fc w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x274c y41fc w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x274d y41fc w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x274e y41fc w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x274f y41fc w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2750 y41fc w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y450d w758 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">e) Forward<span class=\"_ _567\"> </span></div></td><td class=\"c n x2751 y450d w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2752 y450d w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2753 y450d w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2754 y450d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2755 y450d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2756 y450d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2757 y450d w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2758 y450d w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y3fc9 w759 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">f) Futures<span class=\"_ _567\"> </span></div></td><td class=\"c n x2759 y3fc9 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x275a y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x275b y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x275c y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x275d y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x275e y3fc9 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22f2 y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x275f y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y463b w75a h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">g) Altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x2760 y463b w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2761 y463b w178 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2762 y463b w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2763 y463b w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2764 y463b w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2765 y463b w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2766 y4324 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2767 y4324 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x2776 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">9.071<span class=\"_ _567\"> </span></div></td><td class=\"c n x2777 y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2778 y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2779 y3de2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x277a y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">19.287<span class=\"_ _567\"> </span></div></td><td class=\"c n x277b y3de2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x277c y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">9.071<span class=\"_ _567\"> </span></div></td><td class=\"c n x277d y3de2 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">19.287<span class=\"_ _567\"> </span></div></td></tr></table>A.3 <span class=\"_ _8\"></span>Derivati <span class=\"_ _b\"></span>finanziari <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>copertura <span class=\"_ _8\"></span>OTC <span class=\"_ _b\"></span>\u2013 <span class=\"_ _8\"></span>valori <span class=\"_ _8\"></span>nozionali, <span class=\"_ _b\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>lordo <span class=\"_ _b\"></span>positivo <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>negativo<span class=\"_ _567\"> </span>per controparti<span class=\"_ _567\"> </span><table class=\"s w772 h24e\" id=\"_b0f20980-179a-424c-97ad-15fb9680ccf6\"><tr><td class=\"c n x207d y461a w75c h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 sottostanti<span class=\"_ _567\"> </span></div></td><td class=\"c n x269f y461a w74d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Controparti centrali<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a0 y461a w681 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a1 y461a w75d h1b2\"><div class=\"t m0 x2a1 h27 y3db0 ffb fs16 fc0 sc0 ls0 ws0\">Altre societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a2 y461a w75e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Altri soggetti<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y461b ff6 fs16 fc0 sc0 ls0 ws0\">Contratti non rientranti in accordi di compensazione<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 xb73 h27 y461c ff6 fs16 fc0 sc0 ls0 ws0\">1) Titoli di debito e tassi d'interesse<span class=\"_ _3f4\"> </span> </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22eb y4281 w75f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">valore nozionale<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a3 y4281 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a4 y4281 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x277e y4281 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x275f y4281 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y44ac w760 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value positivo<span class=\"_ _567\"> </span></div></td><td class=\"c n x277f y44ac w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x2780 y44ac w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2781 y44ac w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2782 y44ac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y461d w4dc h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value negativo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ab y461d w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ac y461d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2783 y461d w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2784 y461d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4629 w762 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2) Titoli di capitale e indici azionari<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2785 y4629 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2786 y4629 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2787 y4629 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y44af w75f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">valore nozionale<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a3 y44af w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a4 y44af w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a5 y44af w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26bd y44af w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y461f w760 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value positivo<span class=\"_ _567\"> </span></div></td><td class=\"c n x277f y461f w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x2780 y461f w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2788 y461f w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2789 y461f w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y4238 w4dc h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value negativo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ab y4238 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ac y4238 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ad y4238 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26b3 y4238 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y462a w763 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3) V<span class=\"_ _2\"></span>alute e oro<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x651 y462a w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x278a y462a w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x278b y462a w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y4375 w75f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">valore nozionale<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a3 y4375 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a4 y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a5 y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26bd y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y4621 w760 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value positivo<span class=\"_ _567\"> </span></div></td><td class=\"c n x277f y4621 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x2780 y4621 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2788 y4621 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2789 y4621 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y4622 w4dc h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value negativo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ab y4622 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ac y4622 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ad y4622 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26b3 y4622 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y4623 ff6 fs16 fc0 sc0 ls0 ws0\">4) Merci<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22eb y4118 w75f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">valore nozionale<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a3 y4118 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a4 y4118 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a5 y4118 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26bd y4118 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y42d2 w760 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">fair value positivo<span class=\"_ _567\"> </span></div></td><td class=\"c n x277f y42d2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x2780 y42d2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2788 y42d2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2789 y42d2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y3f5f w4dc h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">fair value negativo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ab y3f5f w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ac y3f5f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ad y3f5f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26b3 y3f5f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y4624 ff6 fs16 fc0 sc0 ls0 ws0\">5) Altri<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22eb y41a3 w75f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">valore nozionale<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a3 y41a3 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a4 y41a3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26a5 y41a3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26bd y41a3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y42c5 w760 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">fair value positivo<span class=\"_ _567\"> </span></div></td><td class=\"c n x277f y42c5 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x2780 y42c5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2788 y42c5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2789 y42c5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y3de2 w4dc h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">fair value negativo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ab y3de2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ac y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ad y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26b3 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table>segue <span class=\"ff12\">\u2192<span class=\"_ _567\"> </span></span>\u2190<span class=\"ff1d\"> segue<span class=\"_ _567\"> </span></span><table class=\"s w773 h24f\" id=\"_4bba8f75-a073-4c1f-95b0-ff9256560130\"><tr><td class=\"t m0 xb73 h27 y463c ff6 fs16 fc0 sc0 ls0 ws0\">Contratti rientranti in accordi di compensazione<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 xb73 h27 y463d ff6 fs16 fc0 sc0 ls0 ws0\">1) Titoli di debito e tassi d'interesse<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22eb y463e w75f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">valore nozionale<span class=\"_ _567\"> </span></div></td><td class=\"c n x278c y463e w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.605.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x278d y463e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x278e y463e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x278f y463e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y4628 w760 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value positivo<span class=\"_ _567\"> </span></div></td><td class=\"c n x2790 y4628 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">40.307<span class=\"_ _567\"> </span></div></td><td class=\"c n x2791 y4628 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2792 y4628 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2793 y4628 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y461d w4dc h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value negativo<span class=\"_ _567\"> </span></div></td><td class=\"c n x2794 y461d w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9.071<span class=\"_ _567\"> </span></div></td><td class=\"c n x2795 y461d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2796 y461d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2797 y461d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y463f ff6 fs16 fc0 sc0 ls0 ws0\">2) Titoli di capitale e indici azionari<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22eb y44af w75f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">valore nozionale<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cb y44af w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cc y44af w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cd y44af w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ce y44af w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y461f w760 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value positivo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cf y461f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d0 y461f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d1 y461f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d2 y461f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y4238 w4dc h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value negativo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d3 y4238 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d4 y4238 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d5 y4238 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2395 y4238 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y4640 ff6 fs16 fc0 sc0 ls0 ws0\">3) V<span class=\"_ _2\"></span>alute e oro<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22eb y4375 w75f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">valore nozionale<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cb y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cc y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cd y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ce y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y4621 w760 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value positivo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cf y4621 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d0 y4621 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d1 y4621 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d2 y4621 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y4137 w4dc h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value negativo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d3 y4137 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d4 y4137 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d5 y4137 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2395 y4137 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y4641 ff6 fs16 fc0 sc0 ls0 ws0\">4) Merci<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22eb y462c w75f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">valore nozionale<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cb y462c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cc y462c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cd y462c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ce y462c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y4642 w760 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">fair value positivo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cf y4642 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d0 y4642 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d1 y4642 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d2 y4642 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y3f5f w4dc h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">fair value negativo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d3 y3f5f w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d4 y3f5f w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d5 y3f5f w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2395 y3f5f w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y4643 ff6 fs16 fc0 sc0 ls0 ws0\">5) Altri<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22eb y41a3 w75f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">valore nozionale<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cb y41a3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cc y41a3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cd y41a3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ce y41a3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y42c5 w760 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">fair value positivo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26cf y42c5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d0 y42c5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d1 y42c5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d2 y42c5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y3de2 w4dc h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">fair value negativo<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d3 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d4 y3de2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x26d5 y3de2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2395 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table>1.4.  Gruppo bancario - Rischio di liquidit\u00e0<span class=\"_ _567\"> </span>Informazioni di natura qualitativa<span class=\"_ _567\"> </span>A. Aspetti generali, processi di gestione e metodi di misurazione del rischio di liquidit\u00e0<span class=\"_ _567\"> </span>La <span class=\"_ _7d\"></span>gestione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>rischio <span class=\"_ _7d\"></span>liquid<span class=\"_ _b\"></span>it\u00e0 <span class=\"_ _7d\"></span>\u00e8 <span class=\"_ _3\"></span>effettuata <span class=\"_ _7d\"></span>tramite <span class=\"_ _3\"></span>la <span class=\"_ _7d\"></span>funzione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>finanza/tesoreria <span class=\"_ _7d\"></span>con <span class=\"_ _3\"></span>l\u2019obiettivo<span class=\"_ _567\"> </span>di <span class=\"_ _b\"></span>verificare <span class=\"_ _8\"></span>la <span class=\"_ _b\"></span>capacit\u00e0 <span class=\"_ _8\"></span>del <span class=\"_ _b\"></span>Gruppo <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>far <span class=\"_ _8\"></span>fronte <span class=\"_ _b\"></span>al <span class=\"_ _8\"></span>fabbisogno <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>liquidit\u00e0 <span class=\"_ _b\"></span>evitando <span class=\"_ _8\"></span>situazioni<span class=\"_ _567\"> </span>d\u2019eccessiva <span class=\"_ _a\"></span>e/o <span class=\"_ _2\"></span>insufficiente <span class=\"_ _a\"></span>disponibilit\u00e0, <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>la <span class=\"_ _a\"></span>conseguente <span class=\"_ _2\"></span>necessit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>investire <span class=\"_ _a\"></span>e/o <span class=\"_ _a\"></span>reperire<span class=\"_ _567\"> </span>fondi a tassi sfavorevoli rispetto a quelli di mer<span class=\"_ _2\"></span>cato.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019attivit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>monitoraggio <span class=\"_ _8\"></span>e <span class=\"_ _1d\"></span>reporting <span class=\"_ _8\"></span>periodico <span class=\"_ _8\"></span>sul <span class=\"_ _1d\"></span>rischio <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>liquidit\u00e0 <span class=\"_ _1d\"></span>compete <span class=\"_ _8\"></span>alla <span class=\"_ _1d\"></span>funzione<span class=\"_ _567\"> </span>di Risk Management in coerenza con la soglia di tolleranza al rischio determinata nella Policy<span class=\"_ _567\"> </span>per  la  gestione  del  rischio <span class=\"_ _38\"> </span>di  liquidit\u00e0.  L<span class=\"_ _a\"></span>\u2019attivit\u00e0  della  funzione  finanza/tesor<span class=\"_ _2\"></span>eria  consiste<span class=\"_ _567\"> </span>nell\u2019approvvigionamento <span class=\"_ _7c\"> </span>e <span class=\"_ _258\"> </span>allocazione <span class=\"_ _258\"> </span>della <span class=\"_ _258\"> </span>liquidit\u00e0 <span class=\"_ _258\"> </span>disponibile <span class=\"_ _258\"> </span>tramite <span class=\"_ _258\"> </span>operazioni <span class=\"_ _258\"> </span>di<span class=\"_ _567\"> </span>cartolarizzazione, operazioni di mercato aperto, operazioni in Pr<span class=\"_ _2\"></span>onti contro T<span class=\"_ _7d\"></span>ermine e derivati.<span class=\"_ _567\"> </span>La <span class=\"_ _8\"></span>gestione <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>liquidit\u00e0 <span class=\"_ _8\"></span>operativa <span class=\"_ _b\"></span>ha <span class=\"_ _8\"></span>l\u2019obiettivo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>assicurare <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>capacit\u00e0 <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>Gruppo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>far<span class=\"_ _567\"> </span>fronte agli impegni di pagamento per cassa pr<span class=\"_ _2\"></span>evisti o imprevisti, in un contesto di \u201cnormale<span class=\"_ _567\"> </span>corso degli affari\u201d (going concern) su un orizzonte temporale di br<span class=\"_ _2\"></span>eve termine non superiore<span class=\"_ _567\"> </span>ai <span class=\"_ _b\"></span>3 <span class=\"_ _b\"></span>mesi. <span class=\"_ _b\"></span>Il <span class=\"_ _8\"></span>perimetr<span class=\"_ _2\"></span>o <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>riferimento del <span class=\"_ _8\"></span>r<span class=\"_ _2\"></span>eport <span class=\"_ _b\"></span>giornaliero <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>liquidit\u00e0 <span class=\"_ _8\"></span>operativa si <span class=\"_ _8\"></span>riferisce<div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws14f gs1024\">alle poste con elevato livello di volatilit\u00e0 e forte impatto sulla base monetaria. Il monitoraggio </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1025\">e <span class=\"_ _9\"> </span>il <span class=\"_ _38\"> </span>controllo <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>rispetto  dei <span class=\"_ _9\"> </span>limiti <span class=\"_ _9\"> </span>operativi <span class=\"_ _9\"> </span>sono  r<span class=\"_ _2\"></span>ealizzati <span class=\"_ _38\"> </span>mediante <span class=\"_ _9\"> </span>l\u2019acquisizione  delle </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws98 gs1026\">informazioni derivanti dalle operazioni di incasso e pagamento, dalla gestione dei conti per i </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1027\">servizi e dall\u2019attivit\u00e0 di negoziazione di strumenti finanziari dei portafogli di propriet\u00e0.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1028\">Il <span class=\"_ _a\"></span>calcolo <span class=\"_ _2\"></span>della <span class=\"_ _a\"></span>counterbalancing <span class=\"_ _2\"></span>capacity <span class=\"_ _a\"></span>permette <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>integrare <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>report <span class=\"_ _a\"></span>con <span class=\"_ _2\"></span>tutte <span class=\"_ _a\"></span>quelle <span class=\"_ _2\"></span>attivit\u00e0 </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1029\">libere <span class=\"_ _a\"></span>che <span class=\"_ _2\"></span>possono <span class=\"_ _a\"></span>essere <span class=\"_ _2\"></span>prontamente <span class=\"_ _a\"></span>utilizzate <span class=\"_ _2\"></span>sia <span class=\"_ _a\"></span>per <span class=\"_ _2\"></span>essere <span class=\"_ _a\"></span>stanziabili <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>rifinanziamento </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws93 gs102a\">presso la BCE sia per esser<span class=\"_ _2\"></span>e smobilizzate. Accanto all\u2019applicazione degli haircut determinati da </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs102b\">BCE <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>i <span class=\"_ _a\"></span>titoli <span class=\"_ _2\"></span>stanziabili <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>i <span class=\"_ _a\"></span>finanziamenti <span class=\"_ _2\"></span>A.Ba.Co., <span class=\"_ _a\"></span>si <span class=\"_ _a\"></span>predispongono <span class=\"_ _a\"></span>adeguati <span class=\"_ _a\"></span>fattori <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>sconto </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs102c\">(suddivisi per <span class=\"_ _2\"></span>tipologia <span class=\"_ _2\"></span>titolo, rating, <span class=\"_ _2\"></span>divisa) anche <span class=\"_ _2\"></span>per tutti <span class=\"_ _2\"></span>i titoli <span class=\"_ _2\"></span>non stanziabili <span class=\"_ _2\"></span>ma comunque </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs102d\">considerati negoziabili opportunamente posizionati in intervalli temporali.  </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs102e\">Ulteriore supporto <span class=\"_ _8\"></span>alla <span class=\"_ _b\"></span>gestione <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>rischio di <span class=\"_ _8\"></span>liquidit\u00e0 <span class=\"_ _b\"></span>deriva <span class=\"_ _b\"></span>dal <span class=\"_ _8\"></span>monitoraggio <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>liquidit\u00e0 </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws128 gs102f\">strutturale con l\u2019obiettivo primario del mantenimento di un adeguato rapporto dinamico tra </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs1030\">passivit\u00e0 ed attivit\u00e0 a medio/lungo termine.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws17d gs1031\">L<span class=\"_ _a\"></span>\u2019operativit\u00e0 \u00e8 misurata con metodologie Asset and Liability Management (A.L.M.) mediante </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1032\">l\u2019applicativo  ERMAS5  ed <span class=\"_ _9\"> </span>ObjFin  che,  sviluppando  tutti <span class=\"_ _9\"> </span>i  flussi  di  cassa <span class=\"_ _38\"> </span>delle  operazioni, </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1033\">consente <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>valutare <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>gestire <span class=\"_ _1d\"></span>nei <span class=\"_ _1d\"></span>diversi <span class=\"_ _1d\"></span>periodi <span class=\"_ _1d\"></span>l<span class=\"_ _b\"></span>'eventuale <span class=\"_ _1d\"></span>fabbisogno <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>liquidit\u00e0 <span class=\"_ _1d\"></span>del<span class=\"_ _b\"></span>la </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1034\">banca generato dallo squilibrio dei flussi in entrata ed uscita.<span class=\"_ _567\"> </span></div>A.4 Vita residua dei derivati finanziari di copertura OTC: valori nozionali<table class=\"s w774 h250\" id=\"_5b3527aa-a2fa-4cc3-959b-8daaa663440e\"><tr><td class=\"c n x207d y462f w767 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Sottostanti/Vita residua<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2798 y462f w768 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Fino a 1 anno<span class=\"_ _567\"> </span></div></td><td class=\"c n x2799 y462f w769 h1b2\"><div class=\"t m0 x2a1 h27 y3db0 ffb fs16 fc0 sc0 ls0 ws0\">Oltre 1 anno e fino a 5 anni<span class=\"_ _567\"> </span></div></td><td class=\"c n x279a y462f w76a h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Oltre 5 anni<span class=\"_ _567\"> </span></div></td><td class=\"c n x279b y462f w1e1 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4630 w76b h1bd\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">A.1 Derivati finanziari su titoli di debito e tassi di interesse<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x279c y4630 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x279d y4630 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">550.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x279e y4630 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.055.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x279f y4630 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.605.000<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4631 w76c h1bd\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">A.2 Derivati finanziari su titoli di capitale ed indici azionari<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x27a0 y4631 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27a1 y4631 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27a2 y4631 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27a3 y4631 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4574 w76d h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">A.3 Derivati finanziari su valute e oro<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x27a4 y4574 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27a5 y4574 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27a6 y4574 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27a7 y4574 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y420b w76e h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">A.4 Derivati finanziari su merci<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x27a0 y420b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27a1 y420b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27a2 y420b w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27a3 y420b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y420c w215 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">A.5 Altri derivati finanziari<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x27a8 y420c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27a9 y420c w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27aa y420c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27ab y420c w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y435e w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ee y435e wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x27ac y435e w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27ad y435e w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">550.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x27ae y435e w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.055.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x27af y435e w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.605.000<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x26ee y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td class=\"c n x27ac y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27ad y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">410.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x27b0 y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">645.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x27b1 y3de2 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.055.000<span class=\"_ _567\"> </span></div></td></tr></table>In particolare, alla luce delle nuove e meno favor<span class=\"_ _2\"></span>evoli condizioni relative alle operazioni di TL<span class=\"_ _3\"></span>TRO gi\u00e0 in essere con la Banca Centrale, il Gruppo ha posto in essere con primarie contr<span class=\"_ _2\"></span>oparti di mercato contratti di Long T<span class=\"_ _7d\"></span>erm Repo su parte degli attivi di portafoglio (eligible e non), prevedendo di incr<span class=\"_ _2\"></span>ementare il ricorso a detta fonte di finanziamento. Nel corso del 2024, il Gruppo ha provveduto al rimborso di 1,4 miliar<span class=\"_ _2\"></span>di di euro per la naturale scadenza di due tranche TL<span class=\"_ _3\"></span>TRO III (rispettivamente marzo e dicembre 2024). Pertanto, non risultano finanziamenti TL<span class=\"_ _3\"></span>TRO III attivi gi\u00e0 al 31 dicembre 2024.<span class=\"_ _567\"> </span>La <span class=\"_ _2\"></span>liquidit\u00e0 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Banco <span class=\"_ _2\"></span>Desio <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _a\"></span>2025 \u00e8 <span class=\"_ _a\"></span>ampiamente <span class=\"_ _2\"></span>sotto <span class=\"_ _2\"></span>controllo <span class=\"_ _a\"></span>con l\u2019indicator<span class=\"_ _2\"></span>e LCR pari a 208,82% e con l\u2019indicatore NSFR pari a 138,29%.<span class=\"_ _567\"> </span><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1045\">L<span class=\"_ _a\"></span>\u2019analisi della <span class=\"_ _a\"></span>liquidit\u00e0 strutturale <span class=\"_ _2\"></span>complessiva, <span class=\"_ _2\"></span>\u00e8 sviluppata <span class=\"_ _a\"></span>su base <span class=\"_ _2\"></span>mensile <span class=\"_ _2\"></span>con la <span class=\"_ _a\"></span>tecnica della<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1046\">Gap <span class=\"_ _a\"></span>Liquidity <span class=\"_ _2\"></span>Analysis, <span class=\"_ _a\"></span>ossia <span class=\"_ _a\"></span>si <span class=\"_ _2\"></span>evidenziano <span class=\"_ _a\"></span>gli <span class=\"_ _2\"></span>sbilanci <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>data <span class=\"_ _2\"></span>liquidazione <span class=\"_ _a\"></span>dei <span class=\"_ _2\"></span>flussi <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>capitale<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1047\">nell\u2019orizzonte temporale predefinito.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1048\">Al <span class=\"_ _b\"></span>fine <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>valutare l\u2019impatto <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>eventi <span class=\"_ _b\"></span>negativi <span class=\"_ _8\"></span>sull\u2019esposizione <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>rischio <span class=\"_ _8\"></span>si <span class=\"_ _b\"></span>effettuano <span class=\"_ _b\"></span>prove di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs1049\">stress test, condotte a livello consolidato; gli eventi considerati, in particolar<span class=\"_ _2\"></span>e, sono:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs104a\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">deflusso dei conti correnti passivi a vista definiti \u201cnon cor<span class=\"_ _2\"></span>e\u201d;<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs104b\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">mancato afflusso delle poste <span class=\"_ _b\"></span>contrattuali (mutui, <span class=\"_ _b\"></span>leasing, prestiti personali) <span class=\"_ _b\"></span>e a \u201ca <span class=\"_ _b\"></span>vista\u201d a<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs104c\">causa dell\u2019aumento del credito deteriorato;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs104d\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">riduzione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>portafoglio <span class=\"_ _8\"></span>titoli <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>propriet\u00e0 <span class=\"_ _8\"></span>((Held <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>collect <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>sell <span class=\"_ _8\"></span>\u201cHTCS\u201d <span class=\"_ _8\"></span>e<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs104e\">Held to collect \u201cHTC\u201d);<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs104f\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">riacquisto Prestiti Obbligazionari emessi;<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs1050\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">utilizzo dei margini disponibili su linee di cr<span class=\"_ _2\"></span>edito revocabili (rischio chiamata).<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1051\">Ai fini dell\u2019analisi si costruiscono tre tipologie di scenari:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc2 sc0 ls0 ws0 gs1052\">1. <span class=\"_ _24\"> </span><span class=\"ff8 fc0\">Idiosincratico, definito come perdita di confidenza da parte del mercato del Gruppo;<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc2 sc0 ls0 ws0 gs1053\">2. <span class=\"_ _24\"> </span><span class=\"ff8 fc0\">Mercato, definito come per<span class=\"_ _2\"></span>dita derivante da eventi esogeni <span class=\"_ _2\"></span>e come impatto di un generale<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs1054\">declino economico;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc2 sc0 ls0 ws0 gs1055\">1. <span class=\"_ _24\"> </span><span class=\"fc0\">Combinato, combinazione congiunta degli scenari 1 e 2.<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws9b gs1056\">L<span class=\"_ _a\"></span>\u2019orizzonte di simulazione previsto per tutti gli scenari simulati \u00e8 pari a 1 mese, periodo in cui<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs1057\">la Banca dovr\u00e0 fronteggiar<span class=\"_ _2\"></span>e la crisi prima di avviare interventi strutturali.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1058\">In <span class=\"_ _b\"></span>relazione <span class=\"_ _b\"></span>alla <span class=\"_ _8\"></span>politica <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>funding <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>strategia <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>finanziamento <span class=\"_ _8\"></span>adottata <span class=\"_ _b\"></span>dal <span class=\"_ _8\"></span>Gruppo, <span class=\"_ _b\"></span>data <span class=\"_ _8\"></span>la<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1059\">situazione economica <span class=\"_ _b\"></span>finanziaria <span class=\"_ _b\"></span>in atto, <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _b\"></span>indirizzata verso <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>stabilizzazione della <span class=\"_ _b\"></span>raccolta <span class=\"_ _b\"></span>a<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws58 gs105a\">breve termine da parte della clientela or<span class=\"_ _2\"></span>dinaria, privilegiando la clientela di dettaglio rispetto<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs105b\">quella <span class=\"_ _2\"></span>all\u2019ingrosso, <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>maggiore <span class=\"_ _2\"></span>ricorso <span class=\"_ _2\"></span>alle <span class=\"_ _2\"></span>operazioni <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>funding <span class=\"_ _2\"></span>strutturale <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>medio/lungo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs105c\">termine, cartolarizzazioni, prestito titoli ed operazioni in derivati.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs105e\">Informazioni di natura quantitativa<span class=\"_ _567\"> </span></div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gs105f\">1. Distribuzione temporale per durata residua contrattuale delle attivit\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gs1060\">e passivit\u00e0 finanziarie<span class=\"_ _567\"> </span></div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gs1061\">EURO<span class=\"_ _567\"> </span></div><div class=\"gs1062\"><table class=\"s w775 h252\" id=\"_1f766b0d-bdae-4359-9156-664a0e64f044\"><tr><td class=\"c n x27b3 y4645 w776 h253\"><div class=\"t m0 x2a1 ha1 y4644 ff73 fs4c fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci/ Scaglioni temporali<span class=\"_ _567\"> </span></div></td><td class=\"c n x27b4 y4645 w777 h253\"><div class=\"t m0 x2a1 ha1 y4644 ff73 fs4c fc0 sc0 ls0 ws0\">A vista<span class=\"_ _567\"> </span></div></td><td class=\"c n x27b5 y4645 w778 h253\"><div class=\"t m0 x2a1 ha1 y4644 ff73 fs4c fc0 sc0 ls0 ws0\">Da oltre<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x27b6 ha1 y4646 ff73 fs4c fc0 sc0 ls0 ws0\">Da oltre </td><td class=\"t m0 x27b7 ha1 y4646 ff73 fs4c fc0 sc0 ls0 ws0\">Da oltre </td><td></td><td class=\"t m0 x27b8 ha1 y4646 ff73 fs4c fc0 sc0 ls0 ws0\">Da oltre </td><td class=\"t m0 x27b9 ha1 y4646 ff73 fs4c fc0 sc0 ls0 ws0\">Da oltre </td><td class=\"t m0 x27ba ha1 y4646 ff73 fs4c fc0 sc0 ls0 ws0\">Da oltre </td><td class=\"t m0 x27bb ha1 y4646 ff73 fs4c fc0 sc0 ls0 ws0\">Da oltre 1 anno </td><td class=\"c n x27bc y4645 w779 h253\"><div class=\"t m0 x2a1 ha1 y4644 ff73 fs4c fc0 sc0 ls0 ws0\">Oltre 5 anni<span class=\"_ _567\"> </span></div></td><td class=\"c n x27bd y4645 w77a h253\"><div class=\"t m0 x2a1 ha1 y4644 ff73 fs4c fc0 sc0 ls0 ws0\">Durata<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x27be ha1 y4647 ff73 fs4c fc0 sc0 ls0 ws0\">1 giorno a 7 giorni<span class=\"_ _567\"> </span></td><td class=\"t m0 x27bf ha1 y4647 ff73 fs4c fc0 sc0 ls0 ws0\">7 giorni a 15 giorni<span class=\"_ _567\"> </span></td><td class=\"t m0 x27c0 ha1 y4647 ff73 fs4c fc0 sc0 ls0 ws0\">15 giorni a 1 mese<span class=\"_ _567\"> </span></td><td class=\"c n x27c1 y4649 w77b h1ab\"><div class=\"t m0 x2a1 ha2 y4648 ff74 fs4c fc0 sc0 ls0 ws0\">1 mese fino<span class=\"_ _567\"> </span></div></td><td class=\"c n x27c2 y4649 w77c h1ab\"><div class=\"t m0 x2a1 ha2 y4648 ff74 fs4c fc0 sc0 ls0 ws0\">3 mesi</div></td><td class=\"t m0 x27c3 ha2 y4647 ff74 fs4c fc0 sc0 ls0 ws0\">3 mesi fino a 6 mesi<span class=\"_ _567\"> </span></td><td class=\"t m0 x27c4 ha2 y4647 ff74 fs4c fc0 sc0 ls0 ws0\">6 mesi fino a 1 anno<span class=\"_ _567\"> </span></td><td class=\"t m0 x27c5 ha2 y4647 ff74 fs4c fc0 sc0 ls0 ws0\">fino a 5 anni<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x27c6 ha1 y4647 ff73 fs4c fc0 sc0 ls0 ws0\">Indeterminata<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c x27c7 y464a w54 ha3\"><div class=\"t m0 x0 ha1 y24ff ff73 fs4c fc0 sc0 ls0 ws0\">A. Attivit\u00e0 per cassa<span class=\"_ _567\"> </span></div></td><td class=\"c n x27c8 y464b w77d h1ab\"><div class=\"t m0 x2a1 ha2 y4648 ff74 fs4c fc0 sc0 ls0 ws0\">2.174.934<span class=\"_ _567\"> </span></div></td><td class=\"c n x27c9 y464b w77e h1ab\"><div class=\"t m0 x2a1 ha2 y4648 ff74 fs4c fc0 sc0 ls0 ws0\">113.521<span class=\"_ _567\"> </span></div></td><td class=\"c n x27ca y464b w77e h1ab\"><div class=\"t m0 x2a1 ha2 y4648 ff74 fs4c fc0 sc0 ls0 ws0\">226.662<span class=\"_ _567\"> </span></div></td><td class=\"c n x27cb y464b w77f h1ab\"><div class=\"t m0 x2a1 ha2 y4648 ff74 fs4c fc0 sc0 ls0 ws0\">327.689<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x27cc y464b w77d h1ab\"><div class=\"t m0 x2a1 ha2 y4648 ff74 fs4c fc0 sc0 ls0 ws0\">1.292.804<span class=\"_ _567\"> </span></div></td><td class=\"c n x27cd y464b w77d h1ab\"><div class=\"t m0 x2a1 ha2 y4648 ff74 fs4c fc0 sc0 ls0 ws0\">1.263.928<span class=\"_ _567\"> </span></div></td><td class=\"c n x27ce y464b w780 h1ab\"><div class=\"t m0 x2a1 ha2 y4648 ff74 fs4c fc0 sc0 ls0 ws0\">1.769.506<span class=\"_ _567\"> </span></div></td><td class=\"c n x27cf y464b w77d h1ab\"><div class=\"t m0 x2a1 ha2 y4648 ff74 fs4c fc0 sc0 ls0 ws0\">6.084.426<span class=\"_ _567\"> </span></div></td><td class=\"c n x27d0 y464b w77d h1ab\"><div class=\"t m0 x2a1 ha2 y4648 ff74 fs4c fc0 sc0 ls0 ws0\">6.295.034<span class=\"_ _567\"> </span></div></td><td class=\"c n x27d1 y464b w77e h1ab\"><div class=\"t m0 x2a1 ha2 y4648 ff74 fs4c fc0 sc0 ls0 ws0\">115.785<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x27d2 y464d w781 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">A.1 Titoli di Stato<span class=\"_ _567\"> </span></div></td><td class=\"c n x27d3 y464d w782 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">1.636<span class=\"_ _567\"> </span></div></td><td class=\"c n x27d4 y464d w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">48.483<span class=\"_ _567\"> </span></div></td><td class=\"c n x27d5 y464d w784 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">1.161<span class=\"_ _567\"> </span></div></td><td class=\"c n x27d6 y464d w785 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">101.600<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x27d7 y464d w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">63.336<span class=\"_ _567\"> </span></div></td><td class=\"c n x27d8 y464d w785 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">344.155<span class=\"_ _567\"> </span></div></td><td class=\"c n x27d9 y464d w785 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">673.105<span class=\"_ _567\"> </span></div></td><td class=\"c n x27da y464d w786 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">1.355.790<span class=\"_ _567\"> </span></div></td><td class=\"c n x27db y464d w786 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">1.196.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x27dc y464d w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x27d2 y464e w788 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">A.2 Altri titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x27dd y464e w784 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">1.413<span class=\"_ _567\"> </span></div></td><td class=\"c n x27de y464e w789 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">9<span class=\"_ _567\"> </span></div></td><td class=\"c n x27df y464e w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">15.626<span class=\"_ _567\"> </span></div></td><td class=\"c n x27e0 y464e w784 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">8.929<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x27e1 y464e w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">17.572<span class=\"_ _567\"> </span></div></td><td class=\"c n x27e2 y464e w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">27.792<span class=\"_ _567\"> </span></div></td><td class=\"c n x27e3 y464e w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">42.396<span class=\"_ _567\"> </span></div></td><td class=\"c n x27e4 y464e w785 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">632.212<span class=\"_ _567\"> </span></div></td><td class=\"c n x27e5 y464e w785 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">890.661<span class=\"_ _567\"> </span></div></td><td class=\"c n x27e6 y464e w78a h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">1.435<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x27d2 y464f w78b h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">A.3 Quote OICR<span class=\"_ _567\"> </span></div></td><td class=\"c n x27e7 y464f w785 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">210.214<span class=\"_ _567\"> </span></div></td><td class=\"c n x27e8 y464f w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27e9 y464f w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27ea y464f w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x27eb y464f w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27ec y464f w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27ed y464f w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27ee y464f w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27ef y464f w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27f0 y464f w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x27d2 y4650 w78c h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">A.4 Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x27f1 y4650 w786 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">1.961.671<span class=\"_ _567\"> </span></div></td><td class=\"c n x27f2 y4650 w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">65.029<span class=\"_ _567\"> </span></div></td><td class=\"c n x27f3 y4650 w78d h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">209.875<span class=\"_ _567\"> </span></div></td><td class=\"c n x27f4 y4650 w78d h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">217.160<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x27f5 y4650 w786 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">1.211.896<span class=\"_ _567\"> </span></div></td><td class=\"c n x27f6 y4650 w785 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">891.981<span class=\"_ _567\"> </span></div></td><td class=\"c n x27f7 y4650 w786 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">1.054.005<span class=\"_ _567\"> </span></div></td><td class=\"c n x27f8 y4650 w786 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">4.096.424<span class=\"_ _567\"> </span></div></td><td class=\"c n x27f9 y4650 w786 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">4.208.373<span class=\"_ _567\"> </span></div></td><td class=\"c n x27fa y4650 w785 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">114.350<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x27fb y4651 w78e h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">- Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x27fc y4651 w785 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">875.361<span class=\"_ _567\"> </span></div></td><td class=\"c n x27fd y4651 w78f h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">64<span class=\"_ _567\"> </span></div></td><td class=\"c n x27fe y4651 w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27ff y4651 w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2800 y4651 w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">25.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x2801 y4651 w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2802 y4651 w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2803 y4651 w78a h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">1.138<span class=\"_ _567\"> </span></div></td><td class=\"c n x2804 y4651 w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">26.864<span class=\"_ _567\"> </span></div></td><td class=\"c n x2805 y4651 w785 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">114.350<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x27fb y4652 w790 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">- Clientela<span class=\"_ _567\"> </span></div></td><td class=\"c n x2806 y4652 w786 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">1.086.310<span class=\"_ _567\"> </span></div></td><td class=\"c n x2807 y4652 w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">64.965<span class=\"_ _567\"> </span></div></td><td class=\"c n x2808 y4652 w785 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">209.875<span class=\"_ _567\"> </span></div></td><td class=\"c n x2809 y4652 w78d h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">217.160<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x280a y4652 w786 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">1.186.896<span class=\"_ _567\"> </span></div></td><td class=\"c n x280b y4652 w785 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">891.981<span class=\"_ _567\"> </span></div></td><td class=\"c n x280c y4652 w786 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">1.054.005<span class=\"_ _567\"> </span></div></td><td class=\"c n x280d y4652 w786 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">4.095.286<span class=\"_ _567\"> </span></div></td><td class=\"c n x280e y4652 w786 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">4.181.509<span class=\"_ _567\"> </span></div></td><td class=\"c n x280f y4652 w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c x27c7 y464a w54 ha3\"><div class=\"t m0 x0 ha1 y2507 ff73 fs4c fc0 sc0 ls0 ws0\">B. Passivit\u00e0 per cassa<span class=\"_ _567\"> </span></div></td><td class=\"c n x2810 y4653 w791 h1a8\"><div class=\"t m0 x2a1 ha1 y4644 ff74 fs4c fc0 sc0 ls0 ws0\">10.636.701<span class=\"_ _567\"> </span></div></td><td class=\"c n x2811 y4653 w77d h1a8\"><div class=\"t m0 x2a1 ha1 y4644 ff74 fs4c fc0 sc0 ls0 ws0\">1.061.493<span class=\"_ _567\"> </span></div></td><td class=\"c n x2812 y4653 w792 h1a8\"><div class=\"t m0 x2a1 ha1 y4644 ff74 fs4c fc0 sc0 ls0 ws0\">56.344<span class=\"_ _567\"> </span></div></td><td class=\"c n x2813 y4653 w77e h1a8\"><div class=\"t m0 x2a1 ha1 y4644 ff74 fs4c fc0 sc0 ls0 ws0\">126.772<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2814 y4653 w77e h1a8\"><div class=\"t m0 x2a1 ha1 y4644 ff74 fs4c fc0 sc0 ls0 ws0\">343.536<span class=\"_ _567\"> </span></div></td><td class=\"c n x2815 y4653 w77e h253\"><div class=\"t m0 x2a1 ha1 y4644 ff73 fs4c fc0 sc0 ls0 ws0\">479.124<span class=\"_ _567\"> </span></div></td><td class=\"c n x2816 y4653 w77d h1a8\"><div class=\"t m0 x2a1 ha1 y4644 ff74 fs4c fc0 sc0 ls0 ws0\">1.036.150<span class=\"_ _567\"> </span></div></td><td class=\"c n x2817 y4653 w77d h1a8\"><div class=\"t m0 x2a1 ha1 y4644 ff74 fs4c fc0 sc0 ls0 ws0\">2.758.267<span class=\"_ _567\"> </span></div></td><td class=\"c n x2818 y4653 w77d h1a8\"><div class=\"t m0 x2a1 ha1 y4644 ff74 fs4c fc0 sc0 ls0 ws0\">1.115.723<span class=\"_ _567\"> </span></div></td><td class=\"c n x2819 y4653 w793 h253\"><div class=\"t m0 x2a1 ha1 y4644 ff73 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x27d2 y4654 w794 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">B.1 Depositi e conti correnti<span class=\"_ _567\"> </span></div></td><td class=\"c n x281a y4654 w795 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">10.558.102<span class=\"_ _567\"> </span></div></td><td class=\"c n x281b y4654 w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">28.419<span class=\"_ _567\"> </span></div></td><td class=\"c n x281c y4654 w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">56.082<span class=\"_ _567\"> </span></div></td><td class=\"c n x281d y4654 w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">88.911<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x281e y4654 w796 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">238.751<span class=\"_ _567\"> </span></div></td><td class=\"c n x281f y4654 w785 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">150.650<span class=\"_ _567\"> </span></div></td><td class=\"c n x2820 y4654 w796 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">145.101<span class=\"_ _567\"> </span></div></td><td class=\"c n x2821 y4654 w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">76.981<span class=\"_ _567\"> </span></div></td><td class=\"c n x2822 y4654 w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2823 y4654 w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x27fb y4655 w78e h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">- Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x2824 y4655 w782 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">6.524<span class=\"_ _567\"> </span></div></td><td class=\"c n x2825 y4655 w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2826 y4655 w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2827 y4655 w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2828 y4655 w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2829 y4655 w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x282a y4655 w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x282b y4655 w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x282c y4655 w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x282d y4655 w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x27fb y4656 w790 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">- Clientela<span class=\"_ _567\"> </span></div></td><td class=\"c n x282e y4656 w797 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">10.551.578<span class=\"_ _567\"> </span></div></td><td class=\"c n x282f y4656 w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">28.419<span class=\"_ _567\"> </span></div></td><td class=\"c n x2830 y4656 w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">56.082<span class=\"_ _567\"> </span></div></td><td class=\"c n x2831 y4656 w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">88.911<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2832 y4656 w785 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">238.751<span class=\"_ _567\"> </span></div></td><td class=\"c n x2833 y4656 w796 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">150.650<span class=\"_ _567\"> </span></div></td><td class=\"c n x2834 y4656 w785 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">145.101<span class=\"_ _567\"> </span></div></td><td class=\"c n x2835 y4656 w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">76.981<span class=\"_ _567\"> </span></div></td><td class=\"c n x2836 y4656 w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2837 y4656 w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x27d2 y4657 w798 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">B.2 Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x2838 y4657 w799 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">22<span class=\"_ _567\"> </span></div></td><td class=\"c n x2839 y4657 w79a h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">350<span class=\"_ _567\"> </span></div></td><td class=\"c n x283a y4657 w79a h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">262<span class=\"_ _567\"> </span></div></td><td class=\"c n x283b y4657 w782 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">5.223<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x283c y4657 w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">24.775<span class=\"_ _567\"> </span></div></td><td class=\"c n x283d y4657 w796 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">103.517<span class=\"_ _567\"> </span></div></td><td class=\"c n x283e y4657 w785 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">642.903<span class=\"_ _567\"> </span></div></td><td class=\"c n x283f y4657 w786 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">1.853.289<span class=\"_ _567\"> </span></div></td><td class=\"c n x2840 y4657 w785 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">679.854<span class=\"_ _567\"> </span></div></td><td class=\"c n x2841 y4657 w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x27d2 y4658 w79b h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">B.3 Altre passivit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x2842 y4658 w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">78.577<span class=\"_ _567\"> </span></div></td><td class=\"c n x2843 y4658 w786 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">1.032.724<span class=\"_ _567\"> </span></div></td><td class=\"c n x2844 y4658 w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2845 y4658 w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">32.638<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2846 y4658 w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">80.010<span class=\"_ _567\"> </span></div></td><td class=\"c n x2847 y4658 w796 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">224.957<span class=\"_ _567\"> </span></div></td><td class=\"c n x2848 y4658 w785 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">248.146<span class=\"_ _567\"> </span></div></td><td class=\"c n x2849 y4658 w785 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">827.997<span class=\"_ _567\"> </span></div></td><td class=\"c n x284a y4658 w785 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">435.869<span class=\"_ _567\"> </span></div></td><td class=\"c n x284b y4658 w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c x27c7 y464a w54 ha3\"><div class=\"t m0 x0 ha1 y250e ff73 fs4c fc0 sc0 ls0 ws0\">C. Operazioni \"fuori bilancio\"<span class=\"_ _567\"> </span></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=\"t m0 x284c ha4 y4659 ff76 fs4c fc0 sc0 ls0 ws0\">C.1 Derivati finanziari con scambio di capitale<span class=\"_ _242\"> </span><span class=\"ff75\"> <span class=\"_ _26a\"> </span> <span class=\"_ _310\"> </span> <span class=\"_ _26a\"> </span> <span class=\"_ _26a\"> </span> <span class=\"_ _310\"> </span> <span class=\"_ _26a\"> </span> <span class=\"_ _310\"> </span> <span class=\"_ _26a\"> </span> <span class=\"_ _26a\"> </span></span><span class=\"ff75\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x27fb y465a w79c h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">- Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x284d y465a w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x284e y465a w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">10.554<span class=\"_ _567\"> </span></div></td><td class=\"c n x284f y465a w79a h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">806<span class=\"_ _567\"> </span></div></td><td class=\"c n x2850 y465a w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">51.627<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2851 y465a w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">12.973<span class=\"_ _567\"> </span></div></td><td class=\"c n x2852 y465a w782 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">9.340<span class=\"_ _567\"> </span></div></td><td class=\"c n x2853 y465a w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">10.359<span class=\"_ _567\"> </span></div></td><td class=\"c n x2854 y465a w799 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">28<span class=\"_ _567\"> </span></div></td><td class=\"c n x2855 y465a w782 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">6.693<span class=\"_ _567\"> </span></div></td><td class=\"c n x2856 y465a w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x27fb y465b w79d h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">- Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x2857 y465b w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2858 y465b w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">50.077<span class=\"_ _567\"> </span></div></td><td class=\"c n x2859 y465b w79a h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">805<span class=\"_ _567\"> </span></div></td><td class=\"c n x285a y465b w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">51.785<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x285b y465b w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">19.631<span class=\"_ _567\"> </span></div></td><td class=\"c n x285c y465b w782 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">9.329<span class=\"_ _567\"> </span></div></td><td class=\"c n x285d y465b w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">10.348<span class=\"_ _567\"> </span></div></td><td class=\"c n x285e y465b w79e h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">9<span class=\"_ _567\"> </span></div></td><td class=\"c n x285f y465b w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2860 y465b w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m8 x284c ha2 y465c ff76 fs4c fc0 sc0 ls0 ws0\">C.2 Derivati finanziari senza scambio di capitale<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x27fb y465d w79c h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">- Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x2861 y465d w79a h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">434<span class=\"_ _567\"> </span></div></td><td class=\"c n x2862 y465d w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2863 y465d w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2864 y465d w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2865 y465d w79a h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">321<span class=\"_ _567\"> </span></div></td><td class=\"c n x2866 y465d w79a h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">341<span class=\"_ _567\"> </span></div></td><td class=\"c n x2867 y465d w79a h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">659<span class=\"_ _567\"> </span></div></td><td class=\"c n x2868 y465d w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2869 y465d w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x286a y465d w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x27fb y465e w79d h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">- Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x286b y465e w79a h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">436<span class=\"_ _567\"> </span></div></td><td class=\"c n x286c y465e w799 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">31<span class=\"_ _567\"> </span></div></td><td class=\"c n x286d y465e w79a h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">393<span class=\"_ _567\"> </span></div></td><td class=\"c n x286e y465e w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x286f y465e w79a h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">962<span class=\"_ _567\"> </span></div></td><td class=\"c n x2870 y465e w782 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">3.544<span class=\"_ _567\"> </span></div></td><td class=\"c n x2871 y465e w782 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">4.372<span class=\"_ _567\"> </span></div></td><td class=\"c n x2872 y465e w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2873 y465e w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2874 y465e w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x284c ha4 y465f ff76 fs4c fc0 sc0 ls0 ws0\">C.3 Depositi e finanziamenti da ricevere<span class=\"_ _331\"> </span><span class=\"ff75\"> <span class=\"_ _26a\"> </span> <span class=\"_ _26a\"> </span> <span class=\"_ _310\"> </span> <span class=\"_ _26a\"> </span> <span class=\"_ _310\"> </span> <span class=\"_ _26a\"> </span> <span class=\"_ _26a\"> </span> <span class=\"_ _310\"> </span> <span class=\"_ _26a\"> </span></span><span class=\"ff75\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x27fb y4660 w79c h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">- Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x284d y4660 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2875 y4660 w786 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">1.062.512<span class=\"_ _567\"> </span></div></td><td class=\"c n x2876 y4660 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2877 y4660 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2878 y4660 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2879 y4660 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x287a y4660 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x287b y4660 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x287c y4660 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x287d y4660 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x27fb y4661 w79d h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">- Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x287e y4661 w786 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">1.062.512<span class=\"_ _567\"> </span></div></td><td class=\"c n x287f y4661 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2880 y4661 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2881 y4661 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2882 y4661 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2883 y4661 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2884 y4661 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2885 y4661 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2886 y4661 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2887 y4661 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x284c ha4 y4662 ff75 fs4c fc0 sc0 ls0 ws0\">C.4 Impegni a erogare fondi<span class=\"_ _49d\"> </span> <span class=\"_ _26a\"> </span> <span class=\"_ _310\"> </span> <span class=\"_ _26a\"> </span> <span class=\"_ _310\"> </span> <span class=\"_ _26a\"> </span> <span class=\"_ _26a\"> </span> <span class=\"_ _310\"> </span> <span class=\"_ _26a\"> </span> <span class=\"_ _310\"> </span> </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x27fb y4663 w79c h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">- Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x2888 y4663 w783 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">44.290<span class=\"_ _567\"> </span></div></td><td class=\"c n x2889 y4663 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x288a y4663 w79a h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">367<span class=\"_ _567\"> </span></div></td><td class=\"c n x288b y4663 w782 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">6.182<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x288c y4663 w782 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">5.907<span class=\"_ _567\"> </span></div></td><td class=\"c n x288d y4663 w78a h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">5.500<span class=\"_ _567\"> </span></div></td><td class=\"c n x288e y4663 w782 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">1.025<span class=\"_ _567\"> </span></div></td><td class=\"c n x288f y4663 w783 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">93.356<span class=\"_ _567\"> </span></div></td><td class=\"c n x2890 y4663 w783 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">59.558<span class=\"_ _567\"> </span></div></td><td class=\"c n x2891 y4663 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x27fb y4664 w79d h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">- Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x2892 y4664 w785 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">216.184<span class=\"_ _567\"> </span></div></td><td class=\"c n x2893 y4664 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2894 y4664 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2895 y4664 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2896 y4664 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2897 y4664 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2898 y4664 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2899 y4664 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x289a y4664 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x289b y4664 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x27d2 y4665 w79f h255\"><div class=\"t m0 x2a1 ha4 y4089 ff76 fs4c fc0 sc0 ls0 ws0\">C.5 Garanzie finanziarie rilasciate<span class=\"_ _567\"> </span></div></td><td class=\"c n x289c y4665 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x289d y4665 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27e9 y4665 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x289e y4665 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x27eb y4665 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x289f y4665 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27ed y4665 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28a0 y4665 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27ef y4665 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27f0 y4665 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x27d2 y4666 w7a0 h255\"><div class=\"t m0 x2a1 ha4 y4089 ff76 fs4c fc0 sc0 ls0 ws0\">C.6 Garanzie finanziarie ricevute<span class=\"_ _567\"> </span></div></td><td class=\"c n x28a1 y4666 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28a2 y4666 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28a3 y4666 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28a4 y4666 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x28a5 y4666 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28a6 y4666 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28a7 y4666 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28a8 y4666 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28a9 y4666 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28aa y4666 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x284c ha4 y4667 ff75 fs4c fc0 sc0 ls0 ws0\">C.7 Derivati creditizi con scambio di capitale<span class=\"_ _2b9\"> </span> <span class=\"_ _310\"> </span> <span class=\"_ _26a\"> </span> <span class=\"_ _310\"> </span> <span class=\"_ _26a\"> </span> <span class=\"_ _26a\"> </span> <span class=\"_ _310\"> </span> <span class=\"_ _26a\"> </span> <span class=\"_ _310\"> </span> <span class=\"_ _26a\"> </span> </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x27fb y4668 w79c h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">- Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x284d y4668 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28ab y4668 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28ac y4668 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28ad y4668 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x28ae y4668 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28af y4668 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28b0 y4668 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28b1 y4668 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28b2 y4668 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2856 y4668 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x27fb y4669 w79d h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">- Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x2857 y4669 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28b3 y4669 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28b4 y4669 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28b5 y4669 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x28b6 y4669 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28b7 y4669 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28b8 y4669 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28b9 y4669 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28ba y4669 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28bb y4669 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t me x284c ha4 y466a ff75 fs4c fc0 sc0 ls0 ws0\">C.8 Derivati creditizi senza scambio di capitale</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x27fb y466b w79c h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">- Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x284d y466b w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28ab y466b w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28ac y466b w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28ad y466b w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x28ae y466b w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28af y466b w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28b0 y466b w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28b1 y466b w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28b2 y466b w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2856 y466b w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x27fb y466c w79d h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">- Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x2857 y466c w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28b3 y466c w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28b4 y466c w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28b5 y466c w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x28b6 y466c w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28b7 y466c w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28b8 y466c w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28b9 y466c w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28ba y466c w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28bb y466c w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table></div>1. Distribuzione temporale per durata residua contrattuale delle attivit\u00e0 e passivit\u00e0 finanziarie<span class=\"_ _567\"> </span>AL<span class=\"_ _3\"></span>TRE V<span class=\"_ _2\"></span>ALUTE<span class=\"_ _567\"> </span><table class=\"s w7a1 h256\" id=\"_c4ef2a4c-8a5b-4ffd-b266-0ad9aaafdb10\"><tr><td class=\"c n x304 y466e w7a2 h257\"><div class=\"t m0 x2a1 ha5 y466d ff6 fs4d fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci/ Scaglioni temporali<span class=\"_ _567\"> </span></div></td><td class=\"c n x28bc y466e w7a3 h257\"><div class=\"t m0 x2a1 ha5 y466d ff6 fs4d fc0 sc0 ls0 ws0\">A vista<span class=\"_ _567\"> </span></div></td><td class=\"c n x28bd y466e w7a4 h257\"><div class=\"t m0 x2a1 ha5 y466d ff6 fs4d fc0 sc0 ls0 ws0\">Da oltre 1</div></td><td class=\"t m0 x28be ha5 y466f ff6 fs4d fc0 sc0 ls0 ws0\">Da oltre 7<span class=\"_ _567\"> </span></td><td class=\"t m0 x180c ha5 y4670 ff6 fs4d fc0 sc0 ls0 ws0\">Da oltre 15<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x7f4 ha5 y4670 ff6 fs4d fc0 sc0 ls0 ws31c\">Da oltre 1 mese </td><td class=\"t m0 x5e8 ha5 y4670 ff6 fs4d fc0 sc0 ls0 ws0\">Da oltre 3 mesi </td><td class=\"t m0 x1a61 ha5 y4670 ff6 fs4d fc0 sc0 ls0 ws0\">Da oltre 6 mesi </td><td class=\"t m0 x28bf ha5 y4670 ff6 fs4d fc0 sc0 ls0 ws0\">Da oltre 1 anno </td><td class=\"c n x28c0 y4671 w7a5 h257\"><div class=\"t m0 x2a1 ha5 y466d ff6 fs4d fc0 sc0 ls0 ws0\">Oltre 5 anni<span class=\"_ _567\"> </span></div></td><td class=\"c n x28c1 y4671 w7a6 h257\"><div class=\"t m0 x2a1 ha5 y466d ff6 fs4d fc0 sc0 ls0 ws0\">Durata<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 xa18 ha5 y4672 ff6 fs4d fc0 sc0 ls0 ws0\">giorno a 7 </td><td class=\"t m0 x28c2 ha5 y4673 ff6 fs4d fc0 sc0 ls0 ws0\">giorni a 15 </td><td class=\"t m0 x197a ha5 y4674 ff6 fs4d fc0 sc0 ls0 ws0\">giorni a 1 mese<span class=\"_ _567\"> </span></td><td class=\"c n x28c3 y4676 w7a7 h258\"><div class=\"t m0 x2a1 ha6 y4675 ffb fs4d fc0 sc0 ls0 ws0\">fino<span class=\"_ _567\"> </span></div></td><td class=\"c n x28c4 y4676 w7a8 h258\"><div class=\"t m0 x2a1 ha6 y4675 ffb fs4d fc0 sc0 ls0 ws0\">3 mesi</div></td><td class=\"t m0 x28c5 ha6 y4674 ffb fs4d fc0 sc0 ls0 ws0\">fino a 6 mesi<span class=\"_ _567\"> </span></td><td class=\"t m0 x1b2d ha6 y4674 ffb fs4d fc0 sc0 ls0 ws0\">fino a 1 anno<span class=\"_ _567\"> </span></td><td class=\"t m0 x7f5 ha6 y4674 ffb fs4d fc0 sc0 ls0 ws0\">fino a 5 anni</td><td></td><td class=\"t m0 x1508 ha5 y4674 ff6 fs4d fc0 sc0 ls0 ws0\"> Indeterminata<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x12d4 ha5 y4677 ff6 fs4d fc0 sc0 ls0 ws0\">giorni<span class=\"_ _567\"> </span></td><td class=\"t m0 x18eb ha5 y4678 ff6 fs4d fc0 sc0 ls0 ws0\">giorni<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y467a w4c2 h259\"><div class=\"t m0 x2a1 ha5 y4679 ff6 fs4d fc0 sc0 ls0 ws0\">A. Attivit\u00e0 per cassa<span class=\"_ _567\"> </span></div></td><td class=\"c n x28c6 y467a w7a9 h259\"><div class=\"t m0 x2a1 ha5 y4679 ff6 fs4d fc0 sc0 ls0 ws0\">6.919<span class=\"_ _567\"> </span></div></td><td class=\"c n x28c7 y467a w7a9 h259\"><div class=\"t m0 x2a1 ha5 y4679 ff6 fs4d fc0 sc0 ls0 ws0\">6.919<span class=\"_ _567\"> </span></div></td><td class=\"c n x473 y467a w7a9 h259\"><div class=\"t m0 x2a1 ha5 y4679 ff6 fs4d fc0 sc0 ls0 ws0\">2.271<span class=\"_ _567\"> </span></div></td><td class=\"c n x28c8 y467a w7a9 h259\"><div class=\"t m0 x2a1 ha5 y4679 ff6 fs4d fc0 sc0 ls0 ws0\">2.600<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x28c9 y467a w7aa h259\"><div class=\"t m0 x2a1 ha5 y4679 ff6 fs4d fc0 sc0 ls0 ws0\">8.403<span class=\"_ _567\"> </span></div></td><td class=\"c n x28ca y467a w7aa h259\"><div class=\"t m0 x2a1 ha5 y4679 ff6 fs4d fc0 sc0 ls0 ws0\">2.836<span class=\"_ _567\"> </span></div></td><td class=\"c n x28cb y467a w7aa h259\"><div class=\"t m0 x2a1 ha5 y4679 ff6 fs4d fc0 sc0 ls0 ws0\">6.743<span class=\"_ _567\"> </span></div></td><td class=\"c n x28cc y467a w7aa h259\"><div class=\"t m0 x2a1 ha5 y4679 ff6 fs4d fc0 sc0 ls0 ws0\">2.797<span class=\"_ _567\"> </span></div></td><td class=\"c n x28cd y467a w7ab h259\"><div class=\"t m0 x2a1 ha5 y4679 ff6 fs4d fc0 sc0 ls0 ws0\">183<span class=\"_ _567\"> </span></div></td><td class=\"c n x28ce y467a w7ac h259\"><div class=\"t m0 x2a1 ha5 y4679 ff6 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y467c w7ad h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">A.1 Titoli di Stato<span class=\"_ _567\"> </span></div></td><td class=\"c n x28cf y467c w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28d0 y467c w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28d1 y467c w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28d2 y467c w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x28d3 y467c w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28d4 y467c w7b0 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">57<span class=\"_ _567\"> </span></div></td><td class=\"c n x28d5 y467c w7b0 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">57<span class=\"_ _567\"> </span></div></td><td class=\"c n x28d6 y467c w7b1 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">2.553<span class=\"_ _567\"> </span></div></td><td class=\"c n x28d7 y467c w7b2 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28d8 y467c w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y467d w7b3 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">A.2 Altri titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x28d9 y467d w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28da y467d w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28db y467d w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28dc y467d w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x28dd y467d w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28de y467d w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28df y467d w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28e0 y467d w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28e1 y467d w7b2 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28e2 y467d w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y467e w7b4 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">A.3 Quote OICR<span class=\"_ _567\"> </span></div></td><td class=\"c n x28e3 y467e w7b5 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">168<span class=\"_ _567\"> </span></div></td><td class=\"c n x28e4 y467e w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28e5 y467e w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28e6 y467e w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x28e7 y467e w7b2 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28e8 y467e w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28e9 y467e w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28ea y467e w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28eb y467e w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28ec y467e w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y467f w7b6 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">A.4 Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x28ed y467f w7b7 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">6.751<span class=\"_ _567\"> </span></div></td><td class=\"c n x28ee y467f w7b8 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">6.919<span class=\"_ _567\"> </span></div></td><td class=\"c n x28ef y467f w7b7 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">2.271<span class=\"_ _567\"> </span></div></td><td class=\"c n x28f0 y467f w7b8 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">2.600<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xaa3 y467f w7b7 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">8.403<span class=\"_ _567\"> </span></div></td><td class=\"c n x28f1 y467f w7b7 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">2.779<span class=\"_ _567\"> </span></div></td><td class=\"c n x28f2 y467f w7b1 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">6.686<span class=\"_ _567\"> </span></div></td><td class=\"c n x28f3 y467f w7b9 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">244<span class=\"_ _567\"> </span></div></td><td class=\"c n x28f4 y467f w7b9 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">183<span class=\"_ _567\"> </span></div></td><td class=\"c n x28f5 y467f w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x28f6 h28 y4680 ff9 fs16 fc0 sc0 ls0 ws0\">Banche<span class=\"_ _567\"> </span></td><td class=\"c n x1011 y4681 w7b8 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">6.231<span class=\"_ _567\"> </span></div></td><td class=\"c n x28f7 y4681 w7b8 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">2.685<span class=\"_ _567\"> </span></div></td><td class=\"c n x28f8 y4681 w7b9 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">860<span class=\"_ _567\"> </span></div></td><td class=\"c n x28f9 y4681 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x28fa y4681 w7ba h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">888<span class=\"_ _567\"> </span></div></td><td class=\"c n x28fb y4681 w7b1 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">2.659<span class=\"_ _567\"> </span></div></td><td class=\"c n x28fc y4681 w7b1 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">6.651<span class=\"_ _567\"> </span></div></td><td class=\"c n x28fd y4681 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28fe y4681 w7b2 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28ff y4681 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x28f6 h28 y4682 ff9 fs16 fc0 sc0 ls0 ws0\">Clientela<span class=\"_ _567\"> </span></td><td class=\"c n xf5c y4683 w7b9 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">520<span class=\"_ _567\"> </span></div></td><td class=\"c n x2900 y4683 w7b8 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">4.234<span class=\"_ _567\"> </span></div></td><td class=\"c n x2901 y4683 w7b8 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">1.411<span class=\"_ _567\"> </span></div></td><td class=\"c n x2902 y4683 w7b8 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">2.600<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2903 y4683 w7b7 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">7.515<span class=\"_ _567\"> </span></div></td><td class=\"c n x2904 y4683 w7b9 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">120<span class=\"_ _567\"> </span></div></td><td class=\"c n x2905 y4683 w7b0 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">35<span class=\"_ _567\"> </span></div></td><td class=\"c n x2906 y4683 w7b9 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">244<span class=\"_ _567\"> </span></div></td><td class=\"c n x2907 y4683 w7b9 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">183<span class=\"_ _567\"> </span></div></td><td class=\"c n x2908 y4683 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xe2a y4684 w7bb h259\"><div class=\"t m0 x2a1 ha5 y4679 ff6 fs4d fc0 sc0 ls0 ws0\">B. Passivit\u00e0 per cassa<span class=\"_ _567\"> </span></div></td><td class=\"c n x2909 y4684 w7bc h259\"><div class=\"t m0 x2a1 ha5 y4679 ff6 fs4d fc0 sc0 ls0 ws0\">66.690<span class=\"_ _567\"> </span></div></td><td class=\"c n x290a y4684 w7bd h259\"><div class=\"t m0 x2a1 ha5 y4679 ff6 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x290b y4684 w7be h259\"><div class=\"t m0 x2a1 ha5 y4679 ff6 fs4d fc0 sc0 ls0 ws0\">858<span class=\"_ _567\"> </span></div></td><td class=\"c n x290c y4684 w7bd h259\"><div class=\"t m0 x2a1 ha5 y4679 ff6 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x290d y4684 w7bf h259\"><div class=\"t m0 x2a1 ha5 y4679 ff6 fs4d fc0 sc0 ls0 ws0\">880<span class=\"_ _567\"> </span></div></td><td class=\"c n x290e y4684 w7aa h259\"><div class=\"t m0 x2a1 ha5 y4679 ff6 fs4d fc0 sc0 ls0 ws0\">1.206<span class=\"_ _567\"> </span></div></td><td class=\"c n x290f y4684 w7c0 h259\"><div class=\"t m0 x2a1 ha5 y4679 ff6 fs4d fc0 sc0 ls0 ws0\">6.331<span class=\"_ _567\"> </span></div></td><td class=\"c n x2910 y4684 w7ac h259\"><div class=\"t m0 x2a1 ha5 y4679 ff6 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2911 y4684 w7ac h259\"><div class=\"t m0 x2a1 ha5 y4679 ff6 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2912 y4684 w7ac h259\"><div class=\"t m0 x2a1 ha5 y4679 ff6 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y4685 w7c1 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">B.1 Depositi e conti correnti<span class=\"_ _567\"> </span></div></td><td class=\"c n x2913 y4685 w7c2 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">66.690<span class=\"_ _567\"> </span></div></td><td class=\"c n x2914 y4685 w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2915 y4685 w7b9 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">858<span class=\"_ _567\"> </span></div></td><td class=\"c n x2916 y4685 w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2917 y4685 w7b9 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">880<span class=\"_ _567\"> </span></div></td><td class=\"c n x2918 y4685 w7b7 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">1.206<span class=\"_ _567\"> </span></div></td><td class=\"c n x2919 y4685 w7b7 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">6.331<span class=\"_ _567\"> </span></div></td><td class=\"c n x291a y4685 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x291b y4685 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x291c y4685 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x28f6 h28 y4686 ff9 fs16 fc0 sc0 ls0 ws0\">Banche<span class=\"_ _567\"> </span></td><td class=\"c n x291d y4687 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x291e y4687 w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x291f y4687 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2920 y4687 w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2921 y4687 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2922 y4687 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2923 y4687 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2924 y4687 w7b2 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2925 y4687 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2926 y4687 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x28f6 h28 y4688 ff9 fs16 fc0 sc0 ls0 ws0\">Clientela<span class=\"_ _567\"> </span></td><td class=\"c n x2927 y4689 w7c2 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">66.690<span class=\"_ _567\"> </span></div></td><td class=\"c n x2928 y4689 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2929 y4689 w7b9 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">858<span class=\"_ _567\"> </span></div></td><td class=\"c n x292a y4689 w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x292b y4689 w7b9 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">880<span class=\"_ _567\"> </span></div></td><td class=\"c n x292c y4689 w7b7 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">1.206<span class=\"_ _567\"> </span></div></td><td class=\"c n x292d y4689 w7b1 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">6.331<span class=\"_ _567\"> </span></div></td><td class=\"c n x292e y4689 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x292f y4689 w7b2 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2930 y4689 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y468a w7c3 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">B.2 Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x2931 y468a w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2932 y468a w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2933 y468a w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2934 y468a w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2935 y468a w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2936 y468a w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2937 y468a w7b2 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2938 y468a w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2939 y468a w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x293a y468a w7b2 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y468b w7c4 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">B.3 Altre passivit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x293b y468b w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x293c y468b w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x293d y468b w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x293e y468b w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x293f y468b w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2940 y468b w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2941 y468b w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2942 y468b w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2943 y468b w7b2 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2944 y468b w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x2945 ha5 y468c ff6 fs4d fc0 sc0 ls0 ws0\">C. Operazioni \"fuori bilancio\"<span class=\"_ _1ee\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _2b2\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _2b2\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _2b2\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _43\"> </span> </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x10df ha7 y468d ff10 fs4d fc0 sc0 ls0 ws0\">C.1 Derivati finanziari con scambio di capitale<span class=\"_ _4f\"> </span><span class=\"ff9\"> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _43\"> </span></span><span class=\"ff9\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x28f6 h28 y468e ff9 fs16 fc0 sc0 ls0 ws0\">Posizioni lunghe<span class=\"_ _567\"> </span></td><td class=\"c n x291d y468f w7af h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2946 y468f w7c2 h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">52.586<span class=\"_ _567\"> </span></div></td><td class=\"c n x2947 y468f w7b9 h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">804<span class=\"_ _567\"> </span></div></td><td class=\"c n x2948 y468f w7c2 h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">52.876<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2949 y468f w7c5 h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">12.702<span class=\"_ _567\"> </span></div></td><td class=\"c n x294a y468f w7b7 h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">9.166<span class=\"_ _567\"> </span></div></td><td class=\"c n x294b y468f w7c5 h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">10.220<span class=\"_ _567\"> </span></div></td><td class=\"c n x294c y468f w7af h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x294d y468f w7b2 h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x294e y468f w7af h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x28f6 h28 y4690 ff9 fs16 fc0 sc0 ls0 ws0\">Posizioni corte<span class=\"_ _567\"> </span></td><td class=\"c n x291d y4691 w7af h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2946 y4691 w7c2 h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">13.047<span class=\"_ _567\"> </span></div></td><td class=\"c n x2947 y4691 w7b9 h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">804<span class=\"_ _567\"> </span></div></td><td class=\"c n x2948 y4691 w7c2 h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">52.682<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2949 y4691 w7c5 h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">12.723<span class=\"_ _567\"> </span></div></td><td class=\"c n x294a y4691 w7b7 h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">9.166<span class=\"_ _567\"> </span></div></td><td class=\"c n x294b y4691 w7c5 h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">10.220<span class=\"_ _567\"> </span></div></td><td class=\"c n x294c y4691 w7af h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x294d y4691 w7b2 h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x294e y4691 w7af h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x10df ha7 y4692 ff10 fs4d fc0 sc0 ls0 ws0\">C.2 Derivati finanziari senza scambio di capitale<span class=\"_ _df\"> </span><span class=\"ff9\"> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _43\"> </span></span><span class=\"ff9\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x28f6 h28 y4693 ff9 fs16 fc0 sc0 ls0 ws0\">Posizioni lunghe<span class=\"_ _567\"> </span></td><td class=\"c n x291d y4694 w7af h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x291e y4694 w7ae h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x291f y4694 w7af h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2920 y4694 w7ae h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2921 y4694 w7af h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2922 y4694 w7af h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2923 y4694 w7af h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2924 y4694 w7b2 h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2925 y4694 w7af h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2926 y4694 w7af h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x28f6 h28 y4695 ff9 fs16 fc0 sc0 ls0 ws0\">Posizioni corte<span class=\"_ _567\"> </span></td><td class=\"c n x291d y4696 w7af h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x291e y4696 w7ae h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x291f y4696 w7af h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2920 y4696 w7ae h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2921 y4696 w7af h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2922 y4696 w7af h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2923 y4696 w7af h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2924 y4696 w7b2 h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2925 y4696 w7af h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2926 y4696 w7af h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table>segue <span class=\"ff12\">\u2192<span class=\"_ _567\"> </span></span>\u2190<span class=\"ff1d\"> segue<span class=\"_ _567\"> </span></span><table class=\"s w7c6 h25c\" id=\"_8d75e2b0-9a69-4ae9-899d-27bb281367b1\"><tr><td class=\"t m0 x2950 ha7 y4697 ff10 fs4d fc0 sc0 ls0 ws0\">C.3 Depositi e finanziamenti da ricevere<span class=\"_ _266\"> </span><span class=\"ff9\"> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _43\"> </span></span><span class=\"ff9\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x2951 h28 y4698 ff9 fs16 fc0 sc0 ls0 ws0\">Posizioni lunghe<span class=\"_ _567\"> </span></td><td class=\"c n x2952 y4699 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2953 y4699 w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2954 y4699 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2955 y4699 w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2956 y4699 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2957 y4699 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2958 y4699 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2959 y4699 w7b2 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x295a y4699 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x295b y4699 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x2951 h28 y469a ff9 fs16 fc0 sc0 ls0 ws0\">Posizioni corte<span class=\"_ _567\"> </span></td><td class=\"c n x2952 y469b w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2953 y469b w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2954 y469b w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2955 y469b w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2956 y469b w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2957 y469b w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2958 y469b w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2959 y469b w7b2 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x295a y469b w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x295b y469b w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x2950 ha7 y469c ff9 fs4d fc0 sc0 ls0 ws0\">C.4 Impegni a erogare fondi<span class=\"_ _4a7\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _2b2\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _15d\"> </span> </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x2951 h28 y469d ff9 fs16 fc0 sc0 ls0 ws0\">Posizioni lunghe<span class=\"_ _567\"> </span></td><td class=\"c n x2952 y469e w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2953 y469e w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2954 y469e w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2955 y469e w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2956 y469e w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2957 y469e w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2958 y469e w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2959 y469e w7b2 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x295a y469e w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x295b y469e w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x2951 h28 y469f ff9 fs16 fc0 sc0 ls0 ws0\">Posizioni corte<span class=\"_ _567\"> </span></td><td class=\"c n x2952 y46a0 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2953 y46a0 w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2954 y46a0 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2955 y46a0 w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2956 y46a0 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2957 y46a0 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2958 y46a0 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2959 y46a0 w7b2 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x295a y46a0 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x295b y46a0 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y46a1 w7c7 h25d\"><div class=\"t m0 x2a1 ha7 y467b ff10 fs4d fc0 sc0 ls0 ws0\">C.5 Garanzie finanziarie rilasciate<span class=\"_ _567\"> </span></div></td><td class=\"c n x295c y46a1 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x295d y46a1 w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x295e y46a1 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x295f y46a1 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2960 y46a1 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2961 y46a1 w7b2 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2962 y46a1 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2963 y46a1 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2964 y46a1 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2965 y46a1 w7b2 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y46a2 w7c8 h25d\"><div class=\"t m0 x2a1 ha7 y467b ff10 fs4d fc0 sc0 ls0 ws0\">C.6 Garanzie finanziarie ricevute<span class=\"_ _567\"> </span></div></td><td class=\"c n x2966 y46a2 w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2967 y46a2 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2968 y46a2 w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2969 y46a2 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x296a y46a2 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x296b y46a2 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x296c y46a2 w7b2 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x296d y46a2 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x296e y46a2 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x296f y46a2 w7b2 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x2950 ha7 y46a3 ff9 fs4d fc0 sc0 ls0 ws0\">C.7 Derivati creditizi con scambio di capitale<span class=\"_ _178\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _2b2\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _15d\"> </span> </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x2951 h28 y46a4 ff9 fs16 fc0 sc0 ls0 ws0\">Posizioni lunghe<span class=\"_ _567\"> </span></td><td class=\"c n x2952 y46a5 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2953 y46a5 w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2954 y46a5 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2955 y46a5 w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2956 y46a5 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2957 y46a5 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2958 y46a5 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2959 y46a5 w7b2 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x295a y46a5 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x295b y46a5 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x2951 h28 y46a6 ff9 fs16 fc0 sc0 ls0 ws0\">Posizioni corte<span class=\"_ _567\"> </span></td><td class=\"c n x2952 y46a7 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2953 y46a7 w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2954 y46a7 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2955 y46a7 w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2956 y46a7 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2957 y46a7 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2958 y46a7 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2959 y46a7 w7b2 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x295a y46a7 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x295b y46a7 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x2950 ha7 y46a8 ff9 fs4d fc0 sc0 ls0 ws0\">C.8 Derivati creditizi senza scambio di capitale<span class=\"_ _4c\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _15d\"> </span> </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x2951 h28 y46a9 ff9 fs16 fc0 sc0 ls0 ws0\">Posizioni lunghe<span class=\"_ _567\"> </span></td><td class=\"c n x2952 y46aa w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2953 y46aa w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2954 y46aa w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2955 y46aa w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2956 y46aa w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2957 y46aa w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2958 y46aa w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2959 y46aa w7b2 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x295a y46aa w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x295b y46aa w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x2951 h28 y46ab ff9 fs16 fc0 sc0 ls0 ws0\">Posizioni corte<span class=\"_ _567\"> </span></td><td class=\"c n x2952 y46ac w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2953 y46ac w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2954 y46ac w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2955 y46ac w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2956 y46ac w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2957 y46ac w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2958 y46ac w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2959 y46ac w7b2 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x295a y46ac w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x295b y46ac w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table>Nell'ambito dell'operazione l\u2019Originator Fides ha assunto l'incarico di Servicer gestendo l'incasso dei crediti.<span class=\"_ _567\"> </span>1.5. RISCHI OPERA<span class=\"_ _3\"></span>TIVI<span class=\"_ _567\"> </span>Informazioni di natura qualitativa<span class=\"_ _567\"> </span>A. Aspetti generali, procedur<span class=\"_ _2\"></span>e di gestione e metodi di misurazione del rischio operativo<span class=\"_ _567\"> </span>Per rischio operativo, si intende il rischio di perdite derivanti dalla inadeguatezza o dalla<span class=\"_ _567\"> </span> disfunzione di processi, risorse umane e sistemi interni, oppur<span class=\"_ _2\"></span>e da eventi esogeni, ivi compreso<span class=\"_ _567\"> </span> il rischio giuridico (cfr<span class=\"_ _3\"></span>. regolamento UE 575/2013).<span class=\"_ _567\"> </span>Il Gruppo Banco Desio utilizza <span class=\"_ _b\"></span>la definizione di rischio <span class=\"_ _b\"></span>operativo sopra riportata all\u2019interno del<span class=\"_ _567\"> </span> modello di gestione dei Rischi Operativi approvato e formalizzato nella normativa aziendale.<span class=\"_ _567\"> </span>In <span class=\"_ _24\"></span>tale <span class=\"_ _1d\"></span>ambito <span class=\"_ _24\"> </span>\u00e8 <span class=\"_ _24\"> </span>stato <span class=\"_ _24\"> </span>definito <span class=\"_ _24\"> </span>uno <span class=\"_ _24\"></span>specifico <span class=\"_ _24\"></span>macropr<span class=\"_ _2\"></span>ocesso <span class=\"_ _24\"> </span>di <span class=\"_ _24\"> </span>gestione <span class=\"_ _24\"></span>dei <span class=\"_ _24\"></span>rischi <span class=\"_ _24\"></span>operativi<span class=\"_ _567\"> </span> (definito Framework di ORM) che si compone delle seguenti fasi:<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Identificazione: <span class=\"_ _24\"> </span>rilevazione, <span class=\"_ _24\"> </span>raccolta <span class=\"_ _1\"> </span>e <span class=\"_ _24\"> </span>classificazione <span class=\"_ _24\"> </span>delle <span class=\"_ _1\"> </span>informazioni <span class=\"_ _24\"> </span>relative <span class=\"_ _24\"></span>ai <span class=\"_ _24\"> </span>rischi<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>operativi;<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws269\">V<span class=\"_ _a\"></span>alutazione: valutazione in termini economici dei rischi operat<span class=\"_ _b\"></span>ivi rilevati connessi<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws269\"> </span>all\u2019operativit\u00e0 aziendale;<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Monitoraggio <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>reporting: <span class=\"_ _9\"> </span>raccolta <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>organizzazione <span class=\"_ _1\"> </span>strutturata <span class=\"_ _9\"> </span>dei <span class=\"_ _38\"> </span>risultati <span class=\"_ _9\"> </span>al <span class=\"_ _9\"> </span>fine <span class=\"_ _9\"> </span>di<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>monitorare l\u2019evoluzione dell\u2019esposizione al rischio operativo;<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Determinazione <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>requisito <span class=\"_ _3\"></span>patrimoniale: <span class=\"_ _a\"></span>che <span class=\"_ _2\"></span>include <span class=\"_ _3\"></span>tut<span class=\"_ _b\"></span>te <span class=\"_ _a\"></span>quelle <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>portano <span class=\"_ _a\"></span>alla<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>determinazione del requisito patrimoniale allocato su tale rischio;<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Mitigazione e controllo: trasferimento del rischio e miglioramento dei pr<span class=\"_ _2\"></span>ocessi aziendali.<span class=\"_ _567\"> </span></span>A supporto del modello di gestione dei rischi operativi sono stati formalizzati i seguenti processi<span class=\"_ _567\"> </span> operativi:<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws31d\">Loss Data Collection \u2013 processo strutturato per la raccolta delle per<span class=\"_ _2\"></span>dite operative<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws31d\"> </span>manifestate all\u2019interno del Gruppo;<span class=\"_ _567\"> </span><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gs1084\">Operazioni di auto-cartolarizzazione<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws17 gs1085\">Come descritto nella \u201cParte E - Sezione 2 \u2013 Rischi del consolidato prudenziale - 1.1 Rischio<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws138 gs1086\">di credito - C. Operazioni di cartolarizzazione\u201d, Banco Desio, a fr<span class=\"_ _2\"></span>onte di operazioni di \u201cauto-<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws8a gs1087\">cartolarizzazione\u201d generate da entit\u00e0 del Gruppo, ha sottoscritto titoli utilizzabili per operazioni<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1088\">di <span class=\"_ _2\"></span>rifinanziamento in <span class=\"_ _2\"></span>BCE <span class=\"_ _2\"></span>o per <span class=\"_ _2\"></span>operazioni <span class=\"_ _2\"></span>di pr<span class=\"_ _2\"></span>onti contr<span class=\"_ _2\"></span>o termine <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>controparti <span class=\"_ _2\"></span>di mer<span class=\"_ _2\"></span>cato.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsdf gs1089\">Di seguito vengono descritte le operazioni di auto-cartolarizzazione non cancellate dal bilancio<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs108a\">in essere al 31 dicembr<span class=\"_ _2\"></span>e 2025.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff5 fs3 fc0 sc0 ls0 ws0 gs108b\">Operazione Copped\u00e8 2022 realizzata da Fides<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsc2 gs108c\">Nel mese di ottobre 2022 la contr<span class=\"_ _2\"></span>ollata Fides S.p.A., ha ceduto alla societ\u00e0 veicolo Copped\u00e9<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws18 gs108d\">SPV S.r<span class=\"_ _3\"></span>.l. un portafoglio di crediti al consumo in bonis per un valore pari a 507,4 milioni di eur<span class=\"_ _2\"></span>o.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15f gs108e\">La societ\u00e0 veicolo ha emesso in data 23 novembre 2022 due classi di Titoli: (i) Classe A (Senior<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs108f\">Notes), dotati di rating, <span class=\"_ _b\"></span>quotati presso il mercato Euronext della Borsa Irlandese e (ii) <span class=\"_ _b\"></span>Classe J<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1090\">(Junior <span class=\"_ _7d\"></span>Notes), <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>dotati <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>rating <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>quotati. <span class=\"_ _3\"></span>Entrambe <span class=\"_ _7d\"></span>le <span class=\"_ _3\"></span>classi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>titoli <span class=\"_ _3\"></span>risultano <span class=\"_ _3\"></span>interamente<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws16 gs1091\">sottoscritte dall\u2019Originator Fides; i Titoli Senior sono in parte oggetto di operazioni di prestiti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws11e gs1092\">titoli per un valore al 31 dicembr<span class=\"_ _2\"></span>e 2025 pari a 77 milioni in favore di Banco Desio che a sua volta<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs1093\">li ha utilizzati per operazioni di long-term repo con contr<span class=\"_ _2\"></span>oparti di mercato.<span class=\"_ _567\"> </span></div><div class=\"gs1094\"><table class=\"s w7c9 h25e\" id=\"_6b43e413-7294-4fb6-8b98-88f93a3faa21\"><tr><td class=\"t m0 xb73 h27 y46ad ff6 fs16 fc0 sc0 ls0 ws0\">Operazioni di auto-cartolarizzazione non cancellate dal bilancio<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y46ae w6e0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Societ\u00e0 V<span class=\"_ _2\"></span>eicolo<span class=\"_ _567\"> </span></div></td><td class=\"c n x2970 y46ae w6e1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Originator<span class=\"_ _567\"> </span></div></td><td class=\"c n x2971 y46ae w3b2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Data<span class=\"_ _567\"> </span></div></td><td class=\"c n x2972 y46ae w6d2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Operazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x2973 y46ae w7ca h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x2974 h27 y46af ff6 fs16 fc0 sc0 ls0 ws0\">emissione titoli<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x2975 h27 y46af ff6 fs16 fc0 sc0 ls0 ws0\">di cartolarizzazione<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y3de2 w7cb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Copped\u00e9 S.r<span class=\"_ _a\"></span>.l.<span class=\"_ _567\"> </span></div></td><td class=\"c n x2976 y3de2 w1d2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Fides S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n x2977 y3de2 w6dd h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Novembre 2022<span class=\"_ _567\"> </span></div></td><td class=\"c n x2978 y3de2 w7cc h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Copped\u00e9<span class=\"_ _567\"> </span></div></td><td class=\"c n x2979 y3de2 w7cd h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Crediti al consumo<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"gs1095\"><table class=\"s w7ce h25f\" id=\"_a90cd971-673b-4ccb-8aac-c286c4efb62a\"><tr><td class=\"t m0 x547 h27 y46b0 ff6 fs16 fc0 sc0 ls0 ws0\">Caratteristiche delle emissioni<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x297a y46b1 w7cf h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Classi<span class=\"_ _567\"> </span></div></td><td class=\"c n x297b y46b1 w7ca h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia<span class=\"_ _567\"> </span></div></td><td class=\"c n x297c y46b1 w7d0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore<span class=\"_ _567\"> </span></div></td><td class=\"t m0 xf63 h27 y46b2 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore </td><td class=\"t m0 x1f26 h27 y46b2 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>asso<span class=\"_ _567\"> </span></td><td class=\"c n x1a6e y46b1 w7d1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Scadenza<span class=\"_ _567\"> </span></div></td><td class=\"c n x297d y46b1 w7d2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Rating<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x297e h27 y46b3 ff6 fs16 fc0 sc0 ls0 ws0\">emissione<span class=\"_ _567\"> </span></td><td class=\"t m0 x297f h27 y46b3 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></td><td class=\"t m0 x2980 h27 y46b3 ff6 fs16 fc0 sc0 ls0 ws0\">d\u2019interesse<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x2981 h27 y46b3 ff6 fs16 fc0 sc0 ls0 ws0\">Moody\u2019<span class=\"_ _a\"></span>s/Fitch<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x2982 y46b4 w7d3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">A<span class=\"_ _567\"> </span></div></td><td class=\"c n x2983 y46b4 w7d4 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Senior<span class=\"_ _567\"> </span></div></td><td class=\"c n x2984 y46b4 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">436.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x2985 y46b4 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">114.453<span class=\"_ _567\"> </span></div></td><td class=\"c n x2986 y46b4 w2a1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Euribor 3M+1,30<span class=\"_ _567\"> </span></div></td><td class=\"c n x2987 y46b4 w7d5 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Gennaio 2039<span class=\"_ _567\"> </span></div></td><td class=\"c n x2988 y46b4 w7d6 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Aa3 / AA<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x2989 h28 y46b5 ff9 fs16 fc0 sc0 ls0 ws0\">(sprEad)<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x298a y3f16 w7d7 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">J<span class=\"_ _567\"> </span></div></td><td class=\"c n x298b y3f16 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Junior<span class=\"_ _567\"> </span></div></td><td class=\"c n x298c y3f16 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">71.362<span class=\"_ _567\"> </span></div></td><td class=\"c n x298d y3f16 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">71.362<span class=\"_ _567\"> </span></div></td><td class=\"c n x298e y3f16 w559 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2,00<span class=\"_ _567\"> </span></div></td><td class=\"c n x298f y3f16 w7d5 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Gennaio 2039<span class=\"_ _567\"> </span></div></td><td class=\"c n x2990 y3f16 w23e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">n.a.<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x2991 y3de2 w1e1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x2992 y3de2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">507.362<span class=\"_ _567\"> </span></div></td><td class=\"c n x2993 y3de2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">185.815<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td></tr></table></div>intendersi come documento di pi\u00f9 alto livello, posto all\u2019interno di un modello di norme di<span class=\"_ _567\"> </span> sicurezza pi\u00f9 dettagliato, che viene sottoposto dall\u2019Amministrator<span class=\"_ _2\"></span>e Delegato all\u2019approvazione<span class=\"_ _567\"> </span> del Consiglio di Amministrazione di Capogruppo (previo par<span class=\"_ _2\"></span>ere del Comitato Controllo Rischi e<span class=\"_ _567\"> </span> del <span class=\"_ _a\"></span>Collegio <span class=\"_ _2\"></span>Sindacale <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>quanto <span class=\"_ _2\"></span>attiene <span class=\"_ _a\"></span>al <span class=\"_ _2\"></span>sistema <span class=\"_ _a\"></span>dei <span class=\"_ _2\"></span>controlli <span class=\"_ _3\"></span>interni <span class=\"_ _2\"></span>e <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>gestione <span class=\"_ _a\"></span>dei <span class=\"_ _2\"></span>rischi).<span class=\"_ _567\"> </span>La gestione, il controllo e la misurazione dei rischi informatici e di sicur<span class=\"_ _2\"></span>ezza, ivi incluso il rischio<span class=\"_ _567\"> </span> cyber<span class=\"_ _3\"></span>, \u00e8 incardinata nel pi\u00f9 ampio sistema dei controlli interni e di gestione dei rischi adottato<span class=\"_ _567\"> </span> dal Gruppo Banco Desio.<span class=\"_ _567\"> </span>Con riferimento ai principali presidi operativi ed or<span class=\"_ _2\"></span>ganizzativi attualmente in essere per garantire<span class=\"_ _567\"> </span> la sicurezza e la pr<span class=\"_ _2\"></span>otezione dei dati si rappresenta che la Capogruppo Banco Desio \u00e8 dotata di:<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">un pr<span class=\"_ _2\"></span>ocesso di <span class=\"_ _2\"></span>ICT Risk <span class=\"_ _2\"></span>Assessment volto <span class=\"_ _2\"></span>ad identificar<span class=\"_ _2\"></span>e e <span class=\"_ _2\"></span>misurare <span class=\"_ _2\"></span>l\u2019esposizione al <span class=\"_ _2\"></span>rischio<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span>informatico e di sicurezza. T<span class=\"_ _7d\"></span>ale processo \u00e8 inclusivo della valutazione dei rischi derivanti<span class=\"_ _567\"> </span> dal sistema informativo della Capogruppo acquisito in full-outsourcing da Cedacri S.p.a.;<span class=\"_ _567\"> </span>  <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsac\">un sistema di key risk indicators atti a monitorare nel continuo l\u2019esposizione alle principali<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wsac\"> </span>minacce informatiche in tema di sicurezza dei dati, tra cui: eventi che implichino la<span class=\"_ _567\"> </span> violazione delle norme e delle prassi aziendali in materia di sicurezza delle informazioni (i.e.<span class=\"_ _567\"> </span> frodi informatiche, attacchi attraverso internet e malfunzionamenti e disservizi), tentativi<span class=\"_ _567\"> </span> fraudolenti aventi ad oggetto i canali di virtual banking e fenomeni malware potenziali<span class=\"_ _567\"> </span> rilevati sui vettori e-mail o web;<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsc3\">un processo di valutazione delle terze parti e dei pr<span class=\"_ _2\"></span>esidi organizzativi e tecnologici che<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wsc3\"> </span>queste ultime pongono <span class=\"_ _2\"></span>in essere <span class=\"_ _2\"></span>per garantire, tra <span class=\"_ _2\"></span>gli altri aspetti, la <span class=\"_ _2\"></span>sicurezza informatica<span class=\"_ _567\"> </span> e la continuit\u00e0 operativa nell\u2019ambito dei servizi erogati sia in fase di contrattualizzazione,<span class=\"_ _567\"> </span> sia durante l\u2019intero ciclo di vita del rapporto;<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wscf\">un processo di DPIA (Data Pr<span class=\"_ _2\"></span>otection Impact Assessment), volto a valutare la necessit\u00e0 e la<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wscf\"> </span>proporzionalit\u00e0 dei trattamenti privacy<span class=\"_ _3\"></span>, valutare e gestire gli eventuali rischi per i diritti e le<span class=\"_ _567\"> </span> libert\u00e0 dei soggetti interessati, stabilir<span class=\"_ _2\"></span>e la necessit\u00e0 di implementare misure di mitigazione<span class=\"_ _567\"> </span> a <span class=\"_ _8\"></span>fronte <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>eventuali <span class=\"_ _8\"></span>carenze <span class=\"_ _8\"></span>riscontrate <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>merito <span class=\"_ _1d\"></span>all\u2019esistenza <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>all\u2019efficacia <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>adeguati<span class=\"_ _567\"> </span> presidi fisici, or<span class=\"_ _2\"></span>ganizzativi e tecnologici;<span class=\"_ _567\"> </span> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws101\">formazione interna relativamente alla normativa in tema di sicur<span class=\"_ _2\"></span>ezza informativa, data<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws101\"> </span>protection <span class=\"_ _1d\"></span>ed <span class=\"_ _24\"> </span>alle <span class=\"_ _24\"> </span>modalit\u00e0 <span class=\"_ _1\"> </span>di <span class=\"_ _24\"></span>trattamento <span class=\"_ _24\"></span>e <span class=\"_ _24\"></span>protezione <span class=\"_ _1d\"></span>dei <span class=\"_ _1\"> </span>dati, <span class=\"_ _24\"></span>nonch\u00e9 <span class=\"_ _24\"></span>su <span class=\"_ _24\"></span>specifiche<span class=\"_ _567\"> </span> tematiche cyber quali a titolo di esempio il phishing, il vishing e <span class=\"_ _b\"></span>in generale le tecniche di<span class=\"_ _567\"> </span> frode informatica;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws10a\">Risk Self Assessment \u2013 processo strutturato per la valutazione dei rischi operativi potenziali<span class=\"_ _567\"> </span></span>finalizzato <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>avere <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>visione <span class=\"_ _2\"></span>complessiva <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>eventi di <span class=\"_ _a\"></span>rischio operativo <span class=\"_ _a\"></span>rappresentata<span class=\"_ _567\"> </span>per macro-pr<span class=\"_ _2\"></span>ocesso aziendale;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Determinazione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>requisito <span class=\"_ _2\"></span>patrimoniale <span class=\"_ _2\"></span>TSA <span class=\"_ _2\"></span>\u2013 <span class=\"_ _2\"></span>il Gruppo <span class=\"_ _a\"></span>calcola il <span class=\"_ _a\"></span>requisito <span class=\"_ _2\"></span>patrimoniale<span class=\"_ _567\"> </span></span>\u00e8  calcolato <span class=\"_ _9\"> </span>con  metodo <span class=\"_ _9\"> </span>denominato  \u201cT<span class=\"_ _3\"></span>raditional  Standar<span class=\"_ _2\"></span>dised  Appr<span class=\"_ _2\"></span>oach\u201d,  al <span class=\"_ _9\"> </span>fine  di<span class=\"_ _567\"> </span>adempiere <span class=\"_ _b\"></span>ai <span class=\"_ _b\"></span>requisiti <span class=\"_ _b\"></span>normativi <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>materia, <span class=\"_ _8\"></span>si <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _8\"></span>dotato <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>uno <span class=\"_ _b\"></span>strumento <span class=\"_ _8\"></span>informatico <span class=\"_ _b\"></span>per<span class=\"_ _567\"> </span>la <span class=\"_ _1d\"></span>definizione <span class=\"_ _24\"></span>del <span class=\"_ _1d\"></span>requisito <span class=\"_ _1d\"></span>patrimoniale <span class=\"_ _24\"></span>secondo <span class=\"_ _1d\"></span>Standardised <span class=\"_ _1d\"></span>Meauserment <span class=\"_ _1d\"></span>Approach<span class=\"_ _567\"> </span>(\u201cSMA\u201d) e ha formalizzato, nella normativa interna uno specifico processo.<span class=\"_ _567\"> </span>La <span class=\"_ _1d\"></span>funzione <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>Risk <span class=\"_ _24\"></span>Management, <span class=\"_ _1d\"></span>nell\u2019ambito <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>quanto <span class=\"_ _24\"></span>definito <span class=\"_ _1d\"></span>nella <span class=\"_ _24\"></span>normativa <span class=\"_ _1d\"></span>interna, <span class=\"_ _24\"></span>ha<span class=\"_ _567\"> </span>strutturato un\u2019attivit\u00e0 di monitoraggio e reporting in tema rischi operativi integrandola con i<span class=\"_ _567\"> </span>dettami della normativa di <span class=\"_ _b\"></span>vigilanza in merito a <span class=\"_ _b\"></span>quanto previsto in tema di Coordinamento tra<span class=\"_ _567\"> </span>le funzioni di controllo. Relativamente agli eventi pr<span class=\"_ _2\"></span>egiudizievoli raccolti nel Database delle<span class=\"_ _567\"> </span>Perdite Operative Aziendale (DBPOA), \u00e8 stato implementato un sistema di r<span class=\"_ _2\"></span>eporting in grado<span class=\"_ _567\"> </span>di fornire tutte le informazioni riguar<span class=\"_ _2\"></span>danti gli eventi medesimi: numero eventi, ammontare<span class=\"_ _567\"> </span>perdite lor<span class=\"_ _2\"></span>de ed eventuali recuperi. T<span class=\"_ _7d\"></span>ale reportistica \u00e8 stata integrata anche con le risultanze<span class=\"_ _567\"> </span>del processo di Risk Self Assessment e di ulteriori KRI che monitorano nel tempo l\u2019ef<span class=\"_ _2\"></span>fettiva<span class=\"_ _567\"> </span>esposizione al rischio operativo di gruppo.<span class=\"_ _567\"> </span>In linea <span class=\"_ _b\"></span>con quanto <span class=\"_ _b\"></span>previsto dalla <span class=\"_ _b\"></span>normativa di <span class=\"_ _b\"></span>riferimento i <span class=\"_ _b\"></span>risultati <span class=\"_ _b\"></span>del processo di <span class=\"_ _b\"></span>Loss Data<span class=\"_ _567\"> </span>Collection sono comunicati tramite flusso COREP a Banca d\u2019Italia.<span class=\"_ _567\"> </span>In tema di gestione <span class=\"_ _b\"></span>e monitoraggio del <span class=\"_ _b\"></span>rischio di Outsourcing \u00e8 stata <span class=\"_ _b\"></span>definita e implementata<span class=\"_ _567\"> </span>una metodologia di valutazione del rischio connesso alle terze parti, aggiornata in linea con le<span class=\"_ _567\"> </span>evoluzioni normative in materia.<span class=\"_ _567\"> </span>La sicurezza informatica e la pr<span class=\"_ _2\"></span>otezione dei dati rappresentano priorit\u00e0 del Gruppo, che<span class=\"_ _567\"> </span>attribuisce importanza centrale alle strategie di gestione dei rischi adottando nel continuo<span class=\"_ _567\"> </span>misure conformi alle disposizioni vigenti in materia di privacy<span class=\"_ _3\"></span>, alle normative di sicurezza ed ai<span class=\"_ _567\"> </span>principali standard di settor<span class=\"_ _2\"></span>e con l\u2019obiettivo di garantire la protezione dei sistemi informativi da<span class=\"_ _567\"> </span>eventi che possano avere impatti negativi sul Gruppo e sui diritti degli inter<span class=\"_ _2\"></span>essati.<span class=\"_ _567\"> </span>A <span class=\"_ _2\"></span>conferma <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>ci\u00f2, <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>corso <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>2025 <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>provveduto <span class=\"_ _a\"></span>a un <span class=\"_ _a\"></span>aggiornamento <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>Policy<span class=\"_ _567\"> </span>sulla Sicurezza Informatica volto a r<span class=\"_ _2\"></span>ecepire l\u2019evoluzione del contesto normativo e legislativo in<span class=\"_ _567\"> </span>materia di sicurezza delle informazioni.<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>ale <span class=\"_ _9\"> </span>Policy<span class=\"_ _2\"></span>, <span class=\"_ _9\"> </span>che  identifica <span class=\"_ _9\"> </span>il <span class=\"_ _9\"> </span>Responsabile  dell\u2019Ar<span class=\"_ _2\"></span>ea  Sicur<span class=\"_ _2\"></span>ezza <span class=\"_ _38\"> </span>e <span class=\"_ _9\"> </span>Business  Continuity <span class=\"_ _9\"> </span>come<span class=\"_ _567\"> </span>responsabile <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>sicurezza <span class=\"_ _2\"></span>informatica, <span class=\"_ _2\"></span>e l\u2019Uf<span class=\"_ _2\"></span>ficio Sicur<span class=\"_ _2\"></span>ezza Cyber <span class=\"_ _a\"></span>e Business <span class=\"_ _2\"></span>Continuity <span class=\"_ _2\"></span>come<span class=\"_ _567\"> </span>coordinator<span class=\"_ _2\"></span>e <span class=\"_ _b\"></span>delle <span class=\"_ _8\"></span>iniziative <span class=\"_ _b\"></span>volte <span class=\"_ _b\"></span>all\u2019identificazione <span class=\"_ _8\"></span>dei <span class=\"_ _b\"></span>rischi <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>prevenzione degli <span class=\"_ _8\"></span>stessi, <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _b\"></span>da<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">rivisto <span class=\"_ _3\"></span>le <span class=\"_ _a\"></span>policy <span class=\"_ _a\"></span>rule <span class=\"_ _a\"></span>presenti <span class=\"_ _3\"></span>nei <span class=\"_ _3\"></span>sistemi <span class=\"_ _a\"></span>firewall <span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>i <span class=\"_ _a\"></span>controlli <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>Office <span class=\"_ _3\"></span>365 <span class=\"_ _a\"></span>mediante <span class=\"_ _3\"></span>strumenti<span class=\"_ _567\"> </span></span>di analisi avanzati;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws9e\">sviluppato ulteriori sinergie con il SOC (Security Operation Center) con adozione di nuovi<span class=\"_ _567\"> </span></span>sistemi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>controllo <span class=\"_ _b\"></span>basati <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>motori <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>Artificial <span class=\"_ _8\"></span>Intelligence <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>attivazione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>sistemi <span class=\"_ _8\"></span>in<span class=\"_ _567\"> </span>cloud per la protezione degli utenti in mobilit\u00e0 e la navigazione Internet. Contestualmente<span class=\"_ _567\"> </span>potenziata la piattaforma SIEM (Security Information and Event Management) in sinergia<span class=\"_ _567\"> </span>con la piattaforma utilizzata dal SOC; \u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">rivisto le politiche <span class=\"_ _b\"></span>di antispam <span class=\"_ _b\"></span>mediante l\u2019attivazione <span class=\"_ _b\"></span>delle configurazioni di <span class=\"_ _b\"></span>dominio ed <span class=\"_ _b\"></span>il<span class=\"_ _567\"> </span></span>loro monitoraggio (attivit\u00e0 di contr<span class=\"_ _2\"></span>ollo periodica);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws16\">rafforzato il pr<span class=\"_ _2\"></span>ogramma formativo per tutti gli utenti interni della Capogruppo in tema di<span class=\"_ _567\"> </span></span>cyber security comprendendo gli ambiti pr<span class=\"_ _2\"></span>evisti dalla normativa di riferimento (DORA e<span class=\"_ _567\"> </span>NIS2);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws31e\">rafforzato l\u2019impianto normativo in materia di sicur<span class=\"_ _2\"></span>ezza con la redazione di un set<span class=\"_ _567\"> </span></span>documentale ispirato alle best practices internazionali in materia di Sicurezza delle<span class=\"_ _567\"> </span>Informazioni (ISO27001) e in ottica di adeguamento al Regolamento Digital Operational<span class=\"_ _567\"> </span>Resilience Act (DORA);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">potenziate <span class=\"_ _a\"></span>le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>vulnerability <span class=\"_ _2\"></span>management <span class=\"_ _a\"></span>con <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>definizione <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>processi <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>gestione<span class=\"_ _567\"> </span></span>e valutazione delle vulnerabilit\u00e0 dei sistemi informativi integrati nella piattaforma di governo<span class=\"_ _567\"> </span>della sicurezza;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws9\">rivisto i processi di Fraud Management in ottica di raccolta delle evidenze delle operazioni<span class=\"_ _567\"> </span></span>di online banking e relativa r<span class=\"_ _2\"></span>eportistica per le funzioni Legali e di controllo concludendo il<span class=\"_ _567\"> </span>progetto di integrazione della soluzione informatica di transaction monitoring attualmente<span class=\"_ _567\"> </span>monitorata da un servizio dedicato di fraud detection;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws11a\">continuo rafforzamento del sistema di GRC in grado di governar<span class=\"_ _2\"></span>e, monitorare e rendicontar<span class=\"_ _2\"></span>e,<span class=\"_ _567\"> </span></span>anche secondo le stringenti normative cogenti, il processo di event management e incident<span class=\"_ _567\"> </span>management <span class=\"_ _a\"></span>nel <span class=\"_ _2\"></span>suo <span class=\"_ _2\"></span>complesso, <span class=\"_ _2\"></span>dalla <span class=\"_ _a\"></span>prima <span class=\"_ _2\"></span>segnalazione <span class=\"_ _2\"></span>fino <span class=\"_ _a\"></span>a <span class=\"_ _2\"></span>quella <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>potenziale <span class=\"_ _a\"></span>grave<span class=\"_ _567\"> </span>incidente informatico alle autorit\u00e0 competenti.<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws4\">procedur<span class=\"_ _2\"></span>e antifrode in progr<span class=\"_ _2\"></span>essivo potenziamento rispetto alle dinamiche evolutive delle<span class=\"_ _567\"> </span></span>tecniche di attacco informatico;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">procedur<span class=\"_ _2\"></span>e di gestione degli incidenti di sicurezza;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">procedur<span class=\"_ _2\"></span>e di gestione dei change applicativi ed infrastrutturali;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsfe\">sistemi di alerting da minacce anche attraverso il ricorso a servizi SOC (Security Operation<span class=\"_ _567\"> </span></span>Center) da parte di operatori specializzati;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws17\">un servizio di monitoraggio giornaliero delle performance di sicur<span class=\"_ _2\"></span>ezza ICT mediante un<span class=\"_ _567\"> </span></span>sistema di rating (valutazione esterna da parte di operatore specializzato ampiamente<span class=\"_ _567\"> </span>diffuso a livello mondiale);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wscb\">sistemi evoluti di gestione di accesso alle reti della Capogruppo da parte di device mobili<span class=\"_ _567\"> </span></span>sia per attivit\u00e0 di lavoro r<span class=\"_ _2\"></span>emoto (smartworking) che per necessit\u00e0 operative di accesso in<span class=\"_ _567\"> </span>mobilit\u00e0.<span class=\"_ _567\"> </span>Con riferimento alle principali linee evolutive previste si segnala che la Capogruppo si \u00e8<span class=\"_ _567\"> </span>adoperata per l\u2019irrobustimento dei pr<span class=\"_ _2\"></span>esidi di primo livello in ambito sicurezza informatica<span class=\"_ _567\"> </span>mediante lo sviluppo di un sistema di KRI (Key Risk Indicators) in grado di monitorare in maniera<span class=\"_ _567\"> </span>continuativa, tra gli altri, i seguenti ambiti: posizionamento del Gruppo in ambito cyber security<span class=\"_ _a\"></span>,<span class=\"_ _567\"> </span>efficacia <span class=\"_ _a\"></span>dei <span class=\"_ _2\"></span>sistemi <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>rilevazione <span class=\"_ _2\"></span>antifrode, <span class=\"_ _a\"></span>esposizione <span class=\"_ _2\"></span>alle <span class=\"_ _2\"></span>vulnerabilit\u00e0, <span class=\"_ _2\"></span>gestione <span class=\"_ _a\"></span>dei <span class=\"_ _2\"></span>processi<span class=\"_ _567\"> </span>di IT service management (incident management, change management, etc.).<span class=\"_ _567\"> </span>Il presidio interno sul principale outsour<span class=\"_ _2\"></span>cer informatico e per gli altri fornitori essenziali e/o critici<span class=\"_ _567\"> </span>\u00e8 <span class=\"_ _b\"></span>garantito <span class=\"_ _b\"></span>da <span class=\"_ _b\"></span>uno <span class=\"_ _b\"></span>specifico <span class=\"_ _b\"></span>cruscotto <span class=\"_ _8\"></span>di monitoraggio <span class=\"_ _b\"></span>che <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>oduce <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>valutazione <span class=\"_ _8\"></span>sintetica<span class=\"_ _567\"> </span>e indipendente sull\u2019adeguatezza del servizio erogato del fornitor<span class=\"_ _2\"></span>e stesso. T<span class=\"_ _3\"></span>ale cruscotto \u00e8 a<span class=\"_ _567\"> </span>disposizione delle funzioni di linea e delle funzioni di controllo.<span class=\"_ _567\"> </span>Gestione Sicurezza Logica<span class=\"_ _567\"> </span>In risposta alle esigenze sempre cr<span class=\"_ _2\"></span>escenti di accesso ai sistemi e alla contemporanea attenzione,<span class=\"_ _567\"> </span>anche del Regolatore, in materia di contr<span class=\"_ _2\"></span>olli, il Gruppo ha:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws18f\">rafforzato le misur<span class=\"_ _2\"></span>e di sicurezza contro gli attacchi cyber in coer<span class=\"_ _2\"></span>enza con le iniziative<span class=\"_ _567\"> </span></span>definite <span class=\"_ _b\"></span>nello <span class=\"_ _b\"></span>specifico <span class=\"_ _8\"></span>Piano <span class=\"_ _b\"></span>Investimenti <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>Sicur<span class=\"_ _2\"></span>ezza <span class=\"_ _b\"></span>Informat<span class=\"_ _b\"></span>ica <span class=\"_ _b\"></span>approvato <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>condiviso<span class=\"_ _567\"> </span>con i vertici aziendali;<span class=\"_ _567\"> </span>Di seguito sono descritte le principali controversie, con petitum superior<span class=\"_ _2\"></span>e ad un milione di euro,<span class=\"_ _567\"> </span>in essere alla data di riferimento:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws14c\">Petitum di Euro 42,0 milioni. Il cr<span class=\"_ _2\"></span>edito del Banco Desio, ceduto ad altra societ\u00e0 nel dicembre<span class=\"_ _567\"> </span></span>2017, \u00e8 stato ammesso al passivo del fallimento per complessivi Euro 1.125.000 collocati,<span class=\"_ _567\"> </span>come da domanda, nella classe dei privilegiati ipotecari. In data 28 maggio 2020 era<span class=\"_ _567\"> </span>pervenuta, dalla Curatela <span class=\"_ _2\"></span>Fallimentare, lettera di dif<span class=\"_ _2\"></span>fida con la quale <span class=\"_ _2\"></span>si formulava richiesta<span class=\"_ _567\"> </span>di <span class=\"_ _8\"></span>risarcimento, <span class=\"_ _8\"></span>quantificando <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>danno <span class=\"_ _8\"></span>nel<span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>misura <span class=\"_ _8\"></span>ora <span class=\"_ _8\"></span>reclamata. <span class=\"_ _8\"></span>Identica <span class=\"_ _8\"></span>iniziativa <span class=\"_ _1d\"></span>era<span class=\"_ _567\"> </span>stata <span class=\"_ _8\"></span>assunta <span class=\"_ _b\"></span>anche <span class=\"_ _8\"></span>nei <span class=\"_ _8\"></span>confr<span class=\"_ _2\"></span>onti <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>altre <span class=\"_ _b\"></span>banche <span class=\"_ _8\"></span>gi\u00e0 <span class=\"_ _b\"></span>affidanti. <span class=\"_ _8\"></span>Nella <span class=\"_ _b\"></span>comunicazione <span class=\"_ _8\"></span>si<span class=\"_ _567\"> </span>sosteneva che Banco Desio, pur consapevole dello stato di insolvenza in cui versava la<span class=\"_ _567\"> </span>societ\u00e0 <span class=\"_ _2\"></span>fallita, avrebbe <span class=\"_ _2\"></span>proseguito <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>rapporto fiduciario <span class=\"_ _2\"></span>in esser<span class=\"_ _2\"></span>e e <span class=\"_ _2\"></span>deliberata l\u2019er<span class=\"_ _2\"></span>ogazione<span class=\"_ _567\"> </span>di nuovo credito (in parte destinato al ripianamento di pr<span class=\"_ _2\"></span>ecedenti sospesi). \u00c8 stato<span class=\"_ _567\"> </span>immediatamente conferito incarico ad un legale esterno per dare riscontr<span class=\"_ _2\"></span>o al Curatore con<span class=\"_ _567\"> </span>sollecito <span class=\"_ _2\"></span>quanto <span class=\"_ _a\"></span>fermo diniego <span class=\"_ _a\"></span>ad <span class=\"_ _2\"></span>ogni <span class=\"_ _2\"></span>pretesa. <span class=\"_ _a\"></span>Successivamente <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>diffida <span class=\"_ _a\"></span>del <span class=\"_ _2\"></span>fallimento<span class=\"_ _567\"> </span>di <span class=\"_ _1d\"></span>cui <span class=\"_ _24\"> </span>sopra, <span class=\"_ _24\"> </span>\u00e8 <span class=\"_ _24\"></span>pervenuto <span class=\"_ _24\"></span>il <span class=\"_ _1d\"></span>formale <span class=\"_ _24\"> </span>atto <span class=\"_ _24\"> </span>di <span class=\"_ _24\"></span>citazione <span class=\"_ _24\"></span>notificato <span class=\"_ _1d\"></span>al <span class=\"_ _24\"> </span>Banco <span class=\"_ _24\"></span>ed <span class=\"_ _24\"></span>agli <span class=\"_ _1d\"></span>Istitut<span class=\"_ _b\"></span>i<span class=\"_ _567\"> </span>di Credito coinvolti, per il 31 gennaio 2022 avanti il T<span class=\"_ _3\"></span>ribunale di Roma. La richiesta di<span class=\"_ _567\"> </span>risarcimento e la somma sono riconfermate come anche le motivazioni poste a fondamento<span class=\"_ _567\"> </span>della domanda giudiziale. Il CTP del Banco ha svolto una consulenza tecnica preliminar<span class=\"_ _2\"></span>e ove<span class=\"_ _567\"> </span>precisa che deve (anche) escludersi l\u2019imputabilit\u00e0 al Banco del danno come determinato<span class=\"_ _567\"> </span>dal ricorrente. All\u2019udienza del 31 ottobr<span class=\"_ _2\"></span>e 2022 la Curatela Fallimentare ha insistito per<span class=\"_ _567\"> </span>la CTU e l\u2019ordine di esibizione dei fascicoli r<span class=\"_ _2\"></span>elativi alle istruttorie compiute dagli istituti<span class=\"_ _567\"> </span>coinvolti <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>l\u2019erogazione <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>finanziamenti; <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>Banche <span class=\"_ _8\"></span>convenute, tra <span class=\"_ _b\"></span>cui <span class=\"_ _8\"></span>Banco Desio, <span class=\"_ _8\"></span>si<span class=\"_ _567\"> </span>sono <span class=\"_ _8\"></span>opposte <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>quanto <span class=\"_ _1d\"></span>strumentale <span class=\"_ _8\"></span>ed <span class=\"_ _1d\"></span>irrilevante <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>luce <span class=\"_ _1d\"></span>delle <span class=\"_ _8\"></span>evidenze <span class=\"_ _1d\"></span>documentali<span class=\"_ _567\"> </span>gi\u00e0 depositate. Il Giudice all\u2019udienza per la discussione dei mezzi istruttori ha disposto<span class=\"_ _567\"> </span>CTU <span class=\"_ _8\"></span>chiamata <span class=\"_ _8\"></span>per <span class=\"_ _1d\"></span>il <span class=\"_ _8\"></span>giuramento <span class=\"_ _8\"></span>alla <span class=\"_ _1d\"></span>data <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>10 <span class=\"_ _1d\"></span>febbraio <span class=\"_ _8\"></span>2025; <span class=\"_ _8\"></span>gl<span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>istituti <span class=\"_ _8\"></span>hanno <span class=\"_ _1d\"></span>quindi<span class=\"_ _567\"> </span>depositando i documenti contabili utili all\u2019istruttoria. Nel corso delle operazioni peritali il<span class=\"_ _567\"> </span>CTU ha proposto alle parti l\u2019esperimento di un tentativo di conciliazione. Le parti stanno<span class=\"_ _567\"> </span>dialogando allo scopo <span class=\"_ _2\"></span>di pervenire <span class=\"_ _2\"></span>ad un accor<span class=\"_ _2\"></span>do transattivo, mentr<span class=\"_ _2\"></span>e l\u2019udienza fissata per<span class=\"_ _567\"> </span>l\u2019esame della CTU \u00e8 prevista il 2 marzo 2026;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Petitum <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>Eur<span class=\"_ _2\"></span>o <span class=\"_ _8\"></span>7,3 <span class=\"_ _8\"></span>milioni. <span class=\"_ _8\"></span>La <span class=\"_ _8\"></span>Curatela, <span class=\"_ _b\"></span>con <span class=\"_ _8\"></span>citazione <span class=\"_ _8\"></span>notificata <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>2013, <span class=\"_ _8\"></span>ha <span class=\"_ _b\"></span>convenuto<span class=\"_ _567\"> </span></span>avanti al T<span class=\"_ _3\"></span>ribunale di Perugia l\u2019incorporata Banca Popolare di Spoleto unitamente a Banca<table class=\"s w7d8 h260\" id=\"_05b50a10-cb49-4909-abf3-2cdf34e33c19\"><tr><td></td><td class=\"c n x2994 y46b6 w7d9 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Numero<span class=\"_ _567\"> </span></div></td><td class=\"c n x2995 y46b6 w7da h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Petitum<span class=\"_ _567\"> </span></div></td><td class=\"c n x2996 y46b6 w7db h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Fondi stanziati<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41a5 w7dc h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Cause per revocatorie<span class=\"_ _567\"> </span></div></td><td class=\"c n x2997 y41a5 w222 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6<span class=\"_ _567\"> </span></div></td><td class=\"c n x2998 y41a5 w7dd h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">\u20ac 8,4 mln<span class=\"_ _567\"> </span></div></td><td class=\"c n x2999 y41a5 w7dd h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">\u20ac 1,4 mln<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w7de h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Altre cause<span class=\"_ _567\"> </span></div></td><td class=\"c n x299a y3de2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.986<span class=\"_ _567\"> </span></div></td><td class=\"c n x299b y3de2 w7df h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">\u20ac 77,6 mln<span class=\"_ _567\"> </span></div></td><td class=\"c n x299c y3de2 w7e0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">\u20ac 11,7 mln<span class=\"_ _567\"> </span></div></td></tr></table>Business Continuity Management<span class=\"_ _567\"> </span>In particolare, il business continuity management ha assicurato la continuit\u00e0 operativa dei<span class=\"_ _567\"> </span>processi critici e sistemici mediante l\u2019individuazione di risorse di business continuity e la<span class=\"_ _567\"> </span>possibilit\u00e0 di operare in Smart working, fornendo a tutto il personale individuato dispositivi<span class=\"_ _567\"> </span>laptop e smartphone. I nuovi standard implementati all\u2019interno della Business Impact Analysis<span class=\"_ _567\"> </span>(BIA) e le analisi di rischio inerente (RIA) hanno portato ad una metodologia pi\u00f9 accurata e di<span class=\"_ _567\"> </span>dettaglio nell\u2019analisi della resilienza in ottica business continuity<span class=\"_ _a\"></span>. Sono stati inoltre svolti test a<span class=\"_ _567\"> </span>garanzia della correttezza delle pr<span class=\"_ _2\"></span>ocedure nei seguenti ambiti: sistemi informativi interni (inclusa<span class=\"_ _567\"> </span>la connettivit\u00e0), sistemi esterni (i.e. IT outsourcer Cedacri S.p.A.) dove sono stati eseguiti sia<span class=\"_ _567\"> </span>il test \u201cin bolla\u201d (effettuato in un ambiente isolato senza inter<span class=\"_ _2\"></span>dipendenze tra sistemi e canali)<span class=\"_ _567\"> </span>sia <span class=\"_ _24\"></span>il <span class=\"_ _24\"></span>test <span class=\"_ _24\"></span>dei <span class=\"_ _24\"></span>canali <span class=\"_ _24\"> </span>digitali, <span class=\"_ _24\"> </span>mercati <span class=\"_ _24\"></span>finanziari <span class=\"_ _24\"></span>e <span class=\"_ _24\"></span>sistemi <span class=\"_ _24\"></span>di <span class=\"_ _24\"></span>erogazione <span class=\"_ _1d\"></span>dell\u2019energia <span class=\"_ _24\"> </span>elettrica.<span class=\"_ _567\"> </span>In relazione alla conclusione dell\u2019attivit\u00e0 di adeguamento al Regolamento DORA, anche in<span class=\"_ _567\"> </span>coerenza <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>quanto <span class=\"_ _2\"></span>richiesto dalla <span class=\"_ _2\"></span>normativa <span class=\"_ _2\"></span>BRRD (Bank <span class=\"_ _a\"></span>Recovery and <span class=\"_ _2\"></span>Resolution <span class=\"_ _2\"></span>Directive),<span class=\"_ _567\"> </span>\u00e8 stata implementata una nuova modalit\u00e0 di gestione della BIA (Business Impact Analysis)<span class=\"_ _567\"> </span>definendo <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>razionali <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>l\u2019individuazione <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>perimetro <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>analisi <span class=\"_ _b\"></span>nonch\u00e9 <span class=\"_ _8\"></span>di classificazione <span class=\"_ _8\"></span>dei<span class=\"_ _567\"> </span>processi critici.<span class=\"_ _567\"> </span>Rischio relativo alle r<span class=\"_ _2\"></span>esponsabilit\u00e0 amministrative<span class=\"_ _567\"> </span>Per il presidio dei rischi di commissione di r<span class=\"_ _2\"></span>eati ai sensi del D.Lgs. n.231/2001 \u201cDisciplina della<span class=\"_ _567\"> </span>responsabilit\u00e0 amministrativa delle persone giuridiche, delle societ\u00e0 e delle associazioni anche<span class=\"_ _567\"> </span>prive di personalit\u00e0 giuridica\u201d, le Societ\u00e0 del Gruppo hanno adottato un modello organizzativo<span class=\"_ _567\"> </span>di <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>evenzione. <span class=\"_ _8\"></span>La <span class=\"_ _8\"></span>vigilanza <span class=\"_ _b\"></span>sull\u2019efficace <span class=\"_ _b\"></span>attuazione <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>predetti <span class=\"_ _b\"></span>modelli <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _b\"></span>stata <span class=\"_ _8\"></span>demandata <span class=\"_ _8\"></span>a<span class=\"_ _567\"> </span>uno specifico organismo interno.<span class=\"_ _567\"> </span>Rischi connessi al contenzioso legale<span class=\"_ _567\"> </span>Per <span class=\"_ _b\"></span>quanto <span class=\"_ _b\"></span>riguarda <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>rischio <span class=\"_ _b\"></span>legale <span class=\"_ _8\"></span>le <span class=\"_ _b\"></span>singole <span class=\"_ _b\"></span>funzioni <span class=\"_ _b\"></span>aziendali, <span class=\"_ _b\"></span>nei <span class=\"_ _8\"></span>rapporti <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>clientela,<span class=\"_ _567\"> </span>operano <span class=\"_ _24\"> </span>con <span class=\"_ _1\"> </span>schemi <span class=\"_ _24\"> </span>contrattuali <span class=\"_ _1\"> </span>standard <span class=\"_ _24\"></span>e <span class=\"_ _24\"> </span>comunque <span class=\"_ _1\"> </span>previamente <span class=\"_ _24\"></span>valutati <span class=\"_ _24\"> </span>dalle <span class=\"_ _1\"> </span>strutture<span class=\"_ _567\"> </span>aziendali <span class=\"_ _b\"></span>preposte. <span class=\"_ _b\"></span>Ci\u00f2 <span class=\"_ _b\"></span>premesso, <span class=\"_ _b\"></span>va <span class=\"_ _8\"></span>evidenziato <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>maggior <span class=\"_ _b\"></span>parte <span class=\"_ _b\"></span>delle <span class=\"_ _8\"></span>cause <span class=\"_ _b\"></span>passive <span class=\"_ _b\"></span>in<span class=\"_ _567\"> </span>corso a fine eser<span class=\"_ _2\"></span>cizio sono ricompr<span class=\"_ _2\"></span>ese nell\u2019ambito di vertenze riguar<span class=\"_ _2\"></span>danti controversie r<span class=\"_ _2\"></span>elative<span class=\"_ _567\"> </span>a contestazioni per usura e per anatocismo ed estinzione anticipata.<span class=\"_ _567\"> </span>Nell\u2019ambito della propria operativit\u00e0, il Gruppo \u00e8 coinvolto in pr<span class=\"_ _2\"></span>ocedimenti giudiziari in<span class=\"_ _567\"> </span>presenza dei <span class=\"_ _b\"></span>quali, <span class=\"_ _b\"></span>ove <span class=\"_ _8\"></span>ritenuto opportuno <span class=\"_ _b\"></span>dalle <span class=\"_ _8\"></span>competenti funzioni <span class=\"_ _8\"></span>aziendali, sono <span class=\"_ _b\"></span>valutate<span class=\"_ _567\"> </span>specifiche <span class=\"_ _2\"></span>previsioni <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>perdita. <span class=\"_ _a\"></span>La seguente <span class=\"_ _a\"></span>tabella riepiloga <span class=\"_ _a\"></span>i contenziosi <span class=\"_ _a\"></span>in corso <span class=\"_ _a\"></span>alla chiusura<span class=\"_ _567\"> </span>del periodo di riferimento con i relativi accantonamenti:<span class=\"_ _567\"> </span>corso <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>quale, <span class=\"_ _8\"></span>il <span class=\"_ _b\"></span>Giudice <span class=\"_ _b\"></span>- <span class=\"_ _8\"></span>preso atto <span class=\"_ _8\"></span>della <span class=\"_ _b\"></span>mancata <span class=\"_ _b\"></span>ricezione <span class=\"_ _8\"></span>della <span class=\"_ _b\"></span>prova di <span class=\"_ _8\"></span>avvenuta<span class=\"_ _567\"> </span>notifica <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>citazione ad <span class=\"_ _a\"></span>uno dei <span class=\"_ _a\"></span>convenuti (che <span class=\"_ _a\"></span>non risulta, <span class=\"_ _2\"></span>allo <span class=\"_ _2\"></span>stato, <span class=\"_ _2\"></span>ancora costituito <span class=\"_ _a\"></span>in<span class=\"_ _567\"> </span>giudizio) e della richiesta di rinvio d\u2019udienza - ha rinviato la causa, con salvezza dei diritti di<span class=\"_ _567\"> </span>prima udienza, alla data del 1\u00b0 luglio 2025; alla predetta udienza il Giudice, alla luce <span class=\"_ _b\"></span>della<span class=\"_ _567\"> </span>transazione intervenuta tra la procedura e le parti convenute, ha dichiarato l\u2019estinzione<span class=\"_ _567\"> </span>parziale <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>giudizio <span class=\"_ _1d\"></span>limitatamente <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>queste <span class=\"_ _1d\"></span>parti <span class=\"_ _8\"></span>(tra <span class=\"_ _1d\"></span>cui <span class=\"_ _8\"></span>Banco <span class=\"_ _8\"></span>Desio) <span class=\"_ _1d\"></span>ed <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>rinviato <span class=\"_ _1d\"></span>la<span class=\"_ _567\"> </span>causa al <span class=\"_ _b\"></span>18 <span class=\"_ _b\"></span>novembre 2025 <span class=\"_ _b\"></span>per verificare <span class=\"_ _b\"></span>il perfezionamento <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>notifica <span class=\"_ _b\"></span>della citazione<span class=\"_ _567\"> </span>al convenuto non costituito Banco Do Brasil S.A.. La prima udienza \u00e8 fissata il 26.09.2026;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws1c8\">Petitum di Euro 3,6 milioni. La Curatela del Fallimento ha citato l\u2019incorporata Banca Popolar<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span></span>di Spoleto avanti il T<span class=\"_ _3\"></span>ribunale di Perugia \u2013 Sezione specializzata in materia di impresa<span class=\"_ _567\"> </span>(prima <span class=\"_ _24\"> </span>udienza <span class=\"_ _24\"> </span>fissata <span class=\"_ _1\"> </span>al <span class=\"_ _24\"> </span>4 <span class=\"_ _24\"> </span>novembre <span class=\"_ _24\"> </span>2019) <span class=\"_ _24\"> </span>chiedendo <span class=\"_ _1\"> </span>l\u2019accertamento <span class=\"_ _24\"> </span>dell\u2019annullabilit\u00e0<span class=\"_ _567\"> </span>ex art. 2377 CC della delibera assembleare di Banca Popolar<span class=\"_ _2\"></span>e di Spoleto S.p.A. del 7<span class=\"_ _567\"> </span>maggio 2019 che ha approvato il Pr<span class=\"_ _2\"></span>ogetto di fusione per incorporazione della stessa<span class=\"_ _567\"> </span>in Banco di Desio e della Brianza S.p.A. per mancanza di informazioni e di incongruit\u00e0<span class=\"_ _567\"> </span>sulla <span class=\"_ _1d\"></span>determinazione <span class=\"_ _24\"></span>del <span class=\"_ _24\"></span>rapporto <span class=\"_ _1d\"></span>di <span class=\"_ _24\"></span>cambio <span class=\"_ _1d\"></span>tra <span class=\"_ _24\"> </span>le <span class=\"_ _24\"></span>azioni <span class=\"_ _1d\"></span>delle <span class=\"_ _24\"></span>due <span class=\"_ _1d\"></span>banche <span class=\"_ _24\"> </span>e <span class=\"_ _24\"></span>quindi <span class=\"_ _1d\"></span>la<span class=\"_ _567\"> </span>condanna a risarcir<span class=\"_ _2\"></span>e il Fallimento per il presunto danno che ad esso avrebbe cagionato in<span class=\"_ _567\"> </span>conseguenza <span class=\"_ _b\"></span>dell\u2019incongruit\u00e0 <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>rapporto <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>cambio, <span class=\"_ _b\"></span>danno <span class=\"_ _b\"></span>quant<span class=\"_ _b\"></span>ificato <span class=\"_ _b\"></span>da <span class=\"_ _b\"></span>controparte<span class=\"_ _567\"> </span>in Euro 3,6 milioni o nella somma maggior<span class=\"_ _2\"></span>e o minore che risulter\u00e0 di giustizia. Fermo<span class=\"_ _567\"> </span>restando <span class=\"_ _b\"></span>che, <span class=\"_ _8\"></span>ai <span class=\"_ _8\"></span>sensi <span class=\"_ _b\"></span>dell\u2019art. <span class=\"_ _8\"></span>2504-quater <span class=\"_ _8\"></span>CC, <span class=\"_ _8\"></span>essendo <span class=\"_ _b\"></span>ormai <span class=\"_ _8\"></span>stata <span class=\"_ _8\"></span>eseguita <span class=\"_ _8\"></span>l\u2019iscrizione<span class=\"_ _567\"> </span>dell\u2019atto <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>fusione, <span class=\"_ _b\"></span>non <span class=\"_ _b\"></span>pu\u00f2 <span class=\"_ _b\"></span>pi\u00f9 <span class=\"_ _8\"></span>esser<span class=\"_ _2\"></span>e <span class=\"_ _b\"></span>pronunciata <span class=\"_ _b\"></span>l\u2019invalidit\u00e0 <span class=\"_ _b\"></span>dell\u2019atto <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>fusione <span class=\"_ _8\"></span>Banco<span class=\"_ _567\"> </span>Desio si \u00e8 costituito in giudizio, ribadendo la congruit\u00e0 del rapporto di cambio stabilito per<span class=\"_ _567\"> </span>l\u2019operazione. <span class=\"_ _a\"></span>La <span class=\"_ _2\"></span>CTU <span class=\"_ _2\"></span>disposta <span class=\"_ _a\"></span>in <span class=\"_ _2\"></span>corso <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>causa <span class=\"_ _2\"></span>tesa <span class=\"_ _2\"></span>a <span class=\"_ _a\"></span>verificare <span class=\"_ _2\"></span>la <span class=\"_ _a\"></span>congruit\u00e0 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>concambio<span class=\"_ _567\"> </span>delle <span class=\"_ _b\"></span>azioni <span class=\"_ _b\"></span>nell\u2019ambito <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>fusione societaria <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>questione <span class=\"_ _b\"></span>ha <span class=\"_ _b\"></span>prospettato, <span class=\"_ _b\"></span>sulla <span class=\"_ _b\"></span>base <span class=\"_ _b\"></span>di<span class=\"_ _567\"> </span>considerazioni peraltro opinabili in materia di valutazioni d\u2019azienda, la r<span class=\"_ _2\"></span>estituzione da parte<span class=\"_ _567\"> </span>della Banca al Fallimento dell\u2019importo di circa Eur<span class=\"_ _2\"></span>o 0,9 milioni a titolo di risarcimento. Il<span class=\"_ _567\"> </span>Giudice all\u2019udienza del 10 novembre 2022 per pr<span class=\"_ _2\"></span>ecisazione delle conclusioni ha rimesso<span class=\"_ _567\"> </span>la causa in decisione. Con sentenza di primo grado Banco Desio \u00e8 stato condannato<span class=\"_ _567\"> </span>al pagamento dell\u2019importo di 939.349 euro. La banco ha pr<span class=\"_ _2\"></span>omosso appello avverso la<span class=\"_ _567\"> </span>sentenza in <span class=\"_ _2\"></span>quanto infondata <span class=\"_ _2\"></span>in fatto <span class=\"_ _2\"></span>e in <span class=\"_ _2\"></span>diritto. L<span class=\"_ _a\"></span>\u2019appello ha <span class=\"_ _2\"></span>confermato il <span class=\"_ _2\"></span>primo grado <span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span>Banco Desio ha provveduto ad adempier<span class=\"_ _2\"></span>e la decisione;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsdb\">Petitum di Euro 1,8 milioni. T<span class=\"_ _3\"></span>rattasi di opposizione ad atto di precetto di complessivi Euro<span class=\"_ _567\"> </span></span>28,1 milioni <span class=\"_ _b\"></span>per un <span class=\"_ _b\"></span>finanziamento bancario <span class=\"_ _b\"></span>in pool <span class=\"_ _b\"></span>in cui <span class=\"_ _b\"></span>Banco Desio <span class=\"_ _b\"></span>\u00e8 esposto <span class=\"_ _b\"></span>per Euro<span class=\"_ _567\"> </span>1,8 <span class=\"_ _2\"></span>milioni. <span class=\"_ _2\"></span>Il <span class=\"_ _2\"></span>Giudice, <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>provvedimento <span class=\"_ _2\"></span>notificato <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>10 <span class=\"_ _2\"></span>dicembre <span class=\"_ _a\"></span>2024 ha <span class=\"_ _a\"></span>ritenuto <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>non<span class=\"_ _567\"> </span>concedere la <span class=\"_ _2\"></span>sospensione \u201cinaudita altera parte\u201d ed ha <span class=\"_ _2\"></span>fissato l\u2019udienza per la trattazione<span class=\"_ _567\"> </span>in contradditorio al 16 gennaio 2025 poi rinviata al 23 gennaio 2025; in tale udienza, dopo<span class=\"_ _567\"> </span>il contraddittorio delle parti in merito all\u2019esecutivit\u00e0 e validit\u00e0 del titolo, il Giudice si \u00e8<span class=\"_ _567\"> </span>delle <span class=\"_ _2\"></span>Marche <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>a Monte <span class=\"_ _a\"></span>dei Paschi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Siena al <span class=\"_ _a\"></span>fine di <span class=\"_ _2\"></span>sentire <span class=\"_ _a\"></span>accertare e <span class=\"_ _a\"></span>dichiarare <span class=\"_ _2\"></span>la nullit\u00e0<span class=\"_ _567\"> </span>e/o <span class=\"_ _b\"></span>inefficacia <span class=\"_ _b\"></span>e/o <span class=\"_ _8\"></span>inopponibilit\u00e0 <span class=\"_ _b\"></span>alla <span class=\"_ _8\"></span>curatela <span class=\"_ _b\"></span>attrice <span class=\"_ _8\"></span>della <span class=\"_ _b\"></span>cessione <span class=\"_ _8\"></span>del <span class=\"_ _b\"></span>credito <span class=\"_ _b\"></span>e, <span class=\"_ _8\"></span>quindi,<span class=\"_ _567\"> </span>sentirle condannare, in solido, a versar<span class=\"_ _2\"></span>e la somma. La domanda appare destituita di ogni<span class=\"_ _567\"> </span>fondamento <span class=\"_ _a\"></span>come <span class=\"_ _2\"></span>confermato <span class=\"_ _a\"></span>anche <span class=\"_ _2\"></span>dal <span class=\"_ _a\"></span>legale <span class=\"_ _2\"></span>fiduciario <span class=\"_ _a\"></span>al <span class=\"_ _2\"></span>quale <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _2\"></span>stato <span class=\"_ _a\"></span>affidato <span class=\"_ _a\"></span>l\u2019incarico<span class=\"_ _567\"> </span>per la costituzione in giudizio. La Banca, unitamente agli altri due istituti di credito, in data<span class=\"_ _567\"> </span>2 dicembre 2009 (cir<span class=\"_ _2\"></span>ca tre anni prima della dichiarazione di fallimento intervenuta con<span class=\"_ _567\"> </span>sentenza del 21 marzo 2013), aveva concesso una apertura di credito alla societ\u00e0 fallita,<span class=\"_ _567\"> </span>utilizzabile nella forma tecnica dell\u2019anticipo su contratti verso enti pubblici e/o pubblica<span class=\"_ _567\"> </span>amministrazione, per l\u2019ammontare di Eur<span class=\"_ _2\"></span>o 1 milioni da parte di ciascuna banca; nell\u2019atto di<span class=\"_ _567\"> </span>concessione \u00e8 stata espressamente convenuta la r<span class=\"_ _2\"></span>otativit\u00e0 dell\u2019anticipazione accordata. Il<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>ribunale di Perugia con sentenza di primo grado nel rigettare le prime due domande, ha<span class=\"_ _567\"> </span>accolto la domanda relativa alla pr<span class=\"_ _2\"></span>oposta di azione revocatoria e per l\u2019effetto ha dichiarato<span class=\"_ _567\"> </span>l\u2019inefficacia <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>contratto <span class=\"_ _b\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>cessione <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>credito, <span class=\"_ _b\"></span>condannando <span class=\"_ _8\"></span>le <span class=\"_ _b\"></span>tre <span class=\"_ _8\"></span>banche <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>solido <span class=\"_ _8\"></span>tra<span class=\"_ _567\"> </span>loro a r<span class=\"_ _2\"></span>estituire al fallimento la somma di Euro 21,9 milioni oltr<span class=\"_ _2\"></span>e interessi legali e spese<span class=\"_ _567\"> </span>legali. Le banche hanno proceduto ad appellar<span class=\"_ _2\"></span>e la sentenza di primo grado che si ritiene<span class=\"_ _567\"> </span>infondata in fatto e in diritto, la cui esecutivit\u00e0 \u00e8 stata sospesa medio tempore dalla Corte<span class=\"_ _567\"> </span>d\u2019Appello. L<span class=\"_ _a\"></span>\u2019appello \u00e8 in decisione;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws1ec\">Petitum di Euro 5,5 milioni. L<span class=\"_ _3\"></span>\u2019attrice, ammessa alla procedura di amministrazione<span class=\"_ _567\"> </span></span>straordinaria delle grandi impr<span class=\"_ _2\"></span>ese in crisi ex \u201cLegge Marzano\u201d, aveva gi\u00e0 promosso nel<span class=\"_ _567\"> </span>maggio 2022 un primo giudizio nei confronti del Banco Desio chiedendo al T<span class=\"_ _3\"></span>ribunale di<span class=\"_ _567\"> </span>Roma una <span class=\"_ _2\"></span>revocatoria <span class=\"_ _2\"></span>fallimentare <span class=\"_ _2\"></span>per Eur<span class=\"_ _2\"></span>o 0,7 <span class=\"_ _2\"></span>milioni. V<span class=\"_ _a\"></span>erso la <span class=\"_ _2\"></span>fine del <span class=\"_ _2\"></span>mese di <span class=\"_ _2\"></span>dicembre<span class=\"_ _567\"> </span>2022 <span class=\"_ _2\"></span>i Commissari <span class=\"_ _a\"></span>Straordinari <span class=\"_ _2\"></span>hanno fatto <span class=\"_ _2\"></span>notificare <span class=\"_ _a\"></span>un secondo <span class=\"_ _2\"></span>atto <span class=\"_ _2\"></span>di citazione, <span class=\"_ _a\"></span>relativo<span class=\"_ _567\"> </span>questa <span class=\"_ _1d\"></span>volta <span class=\"_ _1d\"></span>ad <span class=\"_ _24\"></span>una <span class=\"_ _1d\"></span>richiesta <span class=\"_ _1d\"></span>risarcitoria <span class=\"_ _1d\"></span>per <span class=\"_ _24\"></span>una <span class=\"_ _1d\"></span>somma <span class=\"_ _1d\"></span>complessiva <span class=\"_ _24\"></span>pari <span class=\"_ _1d\"></span>a <span class=\"_ _1d\"></span>Euro <span class=\"_ _1d\"></span>389,3<span class=\"_ _567\"> </span>milioni calcolata <span class=\"_ _2\"></span>sulla base <span class=\"_ _2\"></span>dell\u2019aggravio del <span class=\"_ _2\"></span>deficit patrimoniale <span class=\"_ _2\"></span>(o del <span class=\"_ _2\"></span>netto patrimoniale)<span class=\"_ _567\"> </span>della societ\u00e0 concretizzatosi dal 31 dicembr<span class=\"_ _2\"></span>e 2015 al 31 dicembre 2017. La domanda di<span class=\"_ _567\"> </span>condanna risarcitoria \u00e8 stata pr<span class=\"_ _2\"></span>oposta in via solidale ad un pool composto da 32 istituti<span class=\"_ _567\"> </span>di credito e societ\u00e0 di factoring, tra cui Banco Desio, ad una societ\u00e0 di r<span class=\"_ _2\"></span>evisione e ai<span class=\"_ _567\"> </span>componenti del consiglio di gestione e del consiglio di sorveglianza di parte attrice. Alla<span class=\"_ _567\"> </span>luce dei primi approfondimenti ef<span class=\"_ _2\"></span>fettuati, stante il fatto che la causa \u00e8 soltanto all\u2019inizio,<span class=\"_ _567\"> </span>la banca allo stato ritiene le richieste di controparte sostanzialmente infondate in<span class=\"_ _567\"> </span>considerazione <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>fatto <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>gli <span class=\"_ _8\"></span>elementi <span class=\"_ _b\"></span>informativi <span class=\"_ _b\"></span>acquisiti <span class=\"_ _8\"></span>nella <span class=\"_ _b\"></span>fase <span class=\"_ _b\"></span>istruttoria <span class=\"_ _8\"></span>che <span class=\"_ _b\"></span>ha<span class=\"_ _567\"> </span>portato alla concessione del mutuo chirografo concesso nel mese di luglio 2016 non erano<span class=\"_ _567\"> </span>tali <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>palesare <span class=\"_ _2\"></span>elementi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>dissesto <span class=\"_ _2\"></span>economico-finanziario <span class=\"_ _2\"></span>della contr<span class=\"_ _2\"></span>oparte <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>trovava<span class=\"_ _567\"> </span>in una fase di sviluppo del proprio business con investimenti nel settor<span class=\"_ _2\"></span>e delle concessioni<span class=\"_ _567\"> </span>(anche <span class=\"_ _8\"></span>all\u2019estero <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>anche <span class=\"_ _8\"></span>mediante <span class=\"_ _8\"></span>l'acquisizione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>aziende <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>specifici <span class=\"_ _8\"></span>know <span class=\"_ _8\"></span>how). <span class=\"_ _8\"></span>La<span class=\"_ _567\"> </span>causa \u00e8 stata interrotta per il decesso di uno dei legali. L<span class=\"_ _3\"></span>\u2019attrice ha depositato ricorso per<span class=\"_ _567\"> </span>la riassunzione della causa <span class=\"_ _2\"></span>e il T<span class=\"_ _3\"></span>ribunale ha fissato la prima udienza <span class=\"_ _2\"></span>il 25 febbraio 2025 nel<span class=\"_ _567\"> </span>l\u2019infondatezza <span class=\"_ _b\"></span>di quanto <span class=\"_ _b\"></span>ex <span class=\"_ _b\"></span>adverso <span class=\"_ _b\"></span>dedotto, <span class=\"_ _b\"></span>ha <span class=\"_ _b\"></span>chiesto <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>rinvio <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>precisazione delle conclusioni. <span class=\"_ _b\"></span>Il <span class=\"_ _8\"></span>Giudice <span class=\"_ _b\"></span>ha <span class=\"_ _b\"></span>disposto <span class=\"_ _8\"></span>CTU <span class=\"_ _b\"></span>grafologica <span class=\"_ _b\"></span>da <span class=\"_ _8\"></span>verificar<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>all\u2019udienza <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>24 <span class=\"_ _8\"></span>aprile 2024, disponendo la custodia in cassaforte dell\u2019originale prodotto in atti. A tale udienza il Giudice, sciolta la riserva, ha rinviato la causa al 12 maggio 2026 per la precisazione delle conclusioni; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsab\">Petitum di Euro 1,6 milioni. Parte attrice ha convenuto in giudizio Banco Desio avanti al </span>T<span class=\"_ _3\"></span>ribunale di T<span class=\"_ _3\"></span>eramo per ottenere la restituzione di Eur<span class=\"_ _2\"></span>o 1,6 milioni a seguito di operazioni ritenute nulle e illegittime aventi ad oggetto delle gestioni patrimoniali e un atto di pegno a garanzia di una societ\u00e0. Controparte contesta di non aver mai disposto la vendita di strumenti finanziari <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>complessivo <span class=\"_ _8\"></span>importo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>milione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>gestione <span class=\"_ _8\"></span>patrimoniale (vendita che sarebbe stata disposta da soggetto non facoltizzato, legale rappr<span class=\"_ _2\"></span>esentante della societ\u00e0 garantita) il cui importo sarebbe servito per l\u2019apertura di due nuove gestioni patrimoniali <span class=\"_ _2\"></span>poste <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>garanzia <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>affidamenti <span class=\"_ _a\"></span>della societ\u00e0 <span class=\"_ _a\"></span>che <span class=\"_ _2\"></span>controparte <span class=\"_ _a\"></span>afferma <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>aver mai <span class=\"_ _8\"></span>costituito <span class=\"_ _b\"></span>ed <span class=\"_ _8\"></span>essere <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>conseguenza <span class=\"_ _8\"></span>stata <span class=\"_ _b\"></span>costretta <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>bonificare <span class=\"_ _8\"></span>importi <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>460.000 euro al fine di ripianar<span class=\"_ _2\"></span>e gli affidamenti della societ\u00e0. A seguito di escussione testimoniale, la causa \u00e8 rinviata al 18 gennaio 2028 per precisazione delle conclusioni; <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsd3\">Petitum di Euro 1,5 milioni. Parte attrice ha convenuto in giudizio il nostr<span class=\"_ _2\"></span>o Istituto avanti il </span>T<span class=\"_ _3\"></span>ribunale di Spoleto per ottenere la restituzione di Eur<span class=\"_ _2\"></span>o 1,5 milioni che ritiene essere stati illegittimamente percepiti dal Banco principalmente per: anatocismo, inter<span class=\"_ _2\"></span>essi ultralegali, commissione di massimo scoperto, commissione istruttoria veloce (civ), commissione messa a disposizione fondi, commissioni e spese non pattuite con riferimento a due conti correnti or<span class=\"_ _2\"></span>dinari e ai relativi af<span class=\"_ _2\"></span>fidamenti. A seguito udienza del 21 gennaio 2026, disposta per l\u2019esame della CTU, il giudice \u00e8 in riserva.<span class=\"_ _567\"> </span>Rischi connessi al contenzioso tributario In data 1\u00b0 <span class=\"_ _b\"></span>luglio 2025, la <span class=\"_ _b\"></span>Direzione Provinciale II di Milano dell\u2019Agenzia <span class=\"_ _b\"></span>delle Entrate (l\u2019Ufficio) ha <span class=\"_ _a\"></span>notificato <span class=\"_ _2\"></span>al <span class=\"_ _a\"></span>Banco <span class=\"_ _a\"></span>l\u2019Avviso <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>Rettifica <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>Liquidazione <span class=\"_ _a\"></span>(\u201cl\u2019Avviso\u201d), <span class=\"_ _a\"></span>emesso <span class=\"_ _a\"></span>ai <span class=\"_ _2\"></span>fini <span class=\"_ _a\"></span>dell\u2019imposta di registr<span class=\"_ _2\"></span>o applicata per l\u2019operazione di cessione del compendio aziendale del Gruppo BPER al Gruppo Banco Desio (composto da due rami d\u2019azienda costituiti da 40 sportelli bancari ex BPER Banca, gi\u00e0 Banca Carige, e 8 sportelli bancari ex Banco di Sardegna, c.d. \u201cOperazione Lanternina\u201d). L<span class=\"_ _a\"></span>\u2019Avviso <span class=\"_ _8\"></span>accerta <span class=\"_ _8\"></span>un <span class=\"_ _1d\"></span>maggior <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>dei <span class=\"_ _1d\"></span>due <span class=\"_ _8\"></span>rami <span class=\"_ _1d\"></span>d\u2019azienda <span class=\"_ _8\"></span>e <span class=\"_ _1d\"></span>quindi <span class=\"_ _8\"></span>una <span class=\"_ _1d\"></span>maggiore <span class=\"_ _8\"></span>imposta <span class=\"_ _8\"></span>di registr<span class=\"_ _2\"></span>o pari a 0,578 milioni di euro, oltre alle r<span class=\"_ _2\"></span>elative sanzioni pari a 0,598 milioni di euro, per un totale di 1,176 milioni di euro oltr<span class=\"_ _2\"></span>e a interessi. Le motivazioni recate dall\u2019A<span class=\"_ _2\"></span>vviso, valutate dal<span class=\"_ _567\"> </span>riservato. Successivamente, con provvedimento avente data 5 febbraio 2025 il Giudice ha<span class=\"_ _567\"> </span>rinviato l\u2019udienza di prima comparizione al 15 maggio 2025. A tale udienza il Giudice si \u00e8<span class=\"_ _567\"> </span>riservato di decidere sulle istanze istruttorie pr<span class=\"_ _2\"></span>oposte dall\u2019attrice, a cui le parti convenute,<span class=\"_ _567\"> </span>tra cui Banco Desio si sono opportunamente opposte. La causa \u00e8 chiamata all\u2019udienza del<span class=\"_ _567\"> </span>20 novembre 2026 per la pr<span class=\"_ _2\"></span>ecisazione delle conclusioni;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsc5\">Petitum di Euro 1,7 milioni. Contr<span class=\"_ _2\"></span>oparte ha citato Banco Desio avanti al T<span class=\"_ _a\"></span>ribunale di Prato<span class=\"_ _567\"> </span></span>chiedendo la condanna alla restituzione dell\u2019importo di Eur<span class=\"_ _2\"></span>o 1.674.882. Controparte<span class=\"_ _567\"> </span>sostiene <span class=\"_ _9\"> </span>di  esser<span class=\"_ _2\"></span>e  stata <span class=\"_ _9\"> </span>consigliata <span class=\"_ _9\"> </span>nel  mese <span class=\"_ _9\"> </span>di  marzo <span class=\"_ _9\"> </span>2020 <span class=\"_ _9\"> </span>all\u2019acquisto  di <span class=\"_ _9\"> </span>un  titolo<span class=\"_ _567\"> </span>obbligazionario emesso da International Finance Corporation in rubli con scadenza il 24<span class=\"_ _567\"> </span>marzo 2022. Alla scadenza del titolo la Banca ha provveduto ad accr<span class=\"_ _2\"></span>editare sul conto<span class=\"_ _567\"> </span>corrente in rubli di contr<span class=\"_ _2\"></span>oparte la somma rimborsata, relativa al pagamento dell\u2019ultima<span class=\"_ _567\"> </span>cedola <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>rimborso <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>capitale, <span class=\"_ _8\"></span>senza <span class=\"_ _8\"></span>r<span class=\"_ _2\"></span>enderla <span class=\"_ _8\"></span>disponibile <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>poi <span class=\"_ _8\"></span>confiscarla <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>fine<span class=\"_ _567\"> </span>del mese di dicembre 2024 in conformit\u00e0 agli obblighi di cui all\u2019art. 9 del decr<span class=\"_ _2\"></span>eto del<span class=\"_ _567\"> </span>Presidente della Federazione Russa del 19 marzo 2024, n. 198. Banco Desio ha in un primo<span class=\"_ _567\"> </span>momento comunicato l\u2019impossibilit\u00e0 oggettiva di operare in rubli, per via delle sanzioni<span class=\"_ _567\"> </span>adottate <span class=\"_ _2\"></span>in conseguenza <span class=\"_ _2\"></span>del conflitto <span class=\"_ _2\"></span>russo-ucraino, <span class=\"_ _2\"></span>ed ha <span class=\"_ _2\"></span>successivamente comunicato <span class=\"_ _2\"></span>la<span class=\"_ _567\"> </span>confisca, <span class=\"_ _b\"></span>avvenuta <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>data <span class=\"_ _8\"></span>30 dicembre <span class=\"_ _b\"></span>2024, <span class=\"_ _b\"></span>dell\u2019importo <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>rubli <span class=\"_ _b\"></span>secondo <span class=\"_ _b\"></span>istruzioni <span class=\"_ _b\"></span>che<span class=\"_ _567\"> </span>la banca stessa ha ricevuto dalla banca depositaria. Banco Desio si \u00e8 costituito in giudizio<span class=\"_ _567\"> </span>a ministero dello Studio Pedersoli per r<span class=\"_ _2\"></span>esistere alla domanda. La causa \u00e8 in fase istruttoria<span class=\"_ _567\"> </span>ed \u00e8 stata rinviata al 6 maggio 2026 per produzione documentale;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws1ae\">Petitum di Euro 1,6 milioni. La parte attrice contesta un conto corr<span class=\"_ _2\"></span>ente chiuso in data<span class=\"_ _567\"> </span></span>6 dicembre 2017 per passaggio a sof<span class=\"_ _2\"></span>ferenza con saldo negativo per complessivi Euro<span class=\"_ _567\"> </span>310.217. La controparte cita in giudizio Banco Desio sulla scorta di una perizia econometrica<span class=\"_ _567\"> </span>redatta <span class=\"_ _b\"></span>al <span class=\"_ _8\"></span>solo <span class=\"_ _b\"></span>fine <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>far <span class=\"_ _8\"></span>verificare, <span class=\"_ _b\"></span>dal <span class=\"_ _b\"></span>T<span class=\"_ _a\"></span>ribunale <span class=\"_ _8\"></span>competente, <span class=\"_ _b\"></span>l\u2019applicazione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>tassi <span class=\"_ _b\"></span>non<span class=\"_ _567\"> </span>contrattualizzati, <span class=\"_ _30\"> </span>pr<span class=\"_ _2\"></span>esuntivamente <span class=\"_ _30\"> </span>illegittimi <span class=\"_ _30\"> </span>o  comunque <span class=\"_ _30\"> </span>illegali, <span class=\"_ _30\"> </span>nonch\u00e9 <span class=\"_ _30\"> </span>il  presunto<span class=\"_ _567\"> </span>superamento del tasso soglia di usura. Sempre a dir<span class=\"_ _2\"></span>e di controparte, proprio in forza della<span class=\"_ _567\"> </span>segnalazione a soffer<span class=\"_ _2\"></span>enze di cui sopra, l\u2019attrice avrebbe visto progr<span class=\"_ _2\"></span>essivamente ridursi il<span class=\"_ _567\"> </span>proprio <span class=\"_ _a\"></span>credito, sia <span class=\"_ _a\"></span>da parte <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>istituti di <span class=\"_ _a\"></span>credito, <span class=\"_ _2\"></span>sia da <span class=\"_ _a\"></span>parte dei <span class=\"_ _2\"></span>fornitori. <span class=\"_ _2\"></span>T<span class=\"_ _3\"></span>ale dif<span class=\"_ _2\"></span>ficolt\u00e0<span class=\"_ _567\"> </span>economico <span class=\"_ _8\"></span>finanziaria, <span class=\"_ _8\"></span>in <span class=\"_ _1d\"></span>base <span class=\"_ _8\"></span>a <span class=\"_ _1d\"></span>quanto <span class=\"_ _8\"></span>argomentato <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>controparte, <span class=\"_ _8\"></span>avrebbe <span class=\"_ _8\"></span>pertanto<span class=\"_ _567\"> </span>causato <span class=\"_ _a\"></span>un <span class=\"_ _2\"></span>presunto <span class=\"_ _a\"></span>danno <span class=\"_ _a\"></span>patrimoniale, <span class=\"_ _2\"></span>complessivamente <span class=\"_ _a\"></span>quantificato <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>controparte <span class=\"_ _3\"></span>in<span class=\"_ _567\"> </span>Euro 1,4 milioni, nonch\u00e9 un presunto danno non patrimoniale quantificato in Eur<span class=\"_ _2\"></span>o 85 mila<span class=\"_ _567\"> </span>per <span class=\"_ _b\"></span>ogni <span class=\"_ _8\"></span>anno <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>segnalazione, <span class=\"_ _8\"></span>da <span class=\"_ _b\"></span>liquidarsi <span class=\"_ _b\"></span>anche <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>via <span class=\"_ _b\"></span>equitativa. <span class=\"_ _8\"></span>A <span class=\"_ _b\"></span>scioglimento <span class=\"_ _b\"></span>della<span class=\"_ _567\"> </span>riserva assunta all'udienza del 17 gennaio 2022, il Giudice ha solo parzialmente ammesso<span class=\"_ _567\"> </span>le prove articolate, rinviando all\u2019udienza del 4 luglio 2022 ove la banca, come disposto dal<span class=\"_ _567\"> </span>Giudice, ha prodotto l\u2019originale del contratto di conto corr<span class=\"_ _2\"></span>ente e la documentazione relativa,<span class=\"_ _567\"> </span>mentre contr<span class=\"_ _2\"></span>oparte ha insistito nella richiesta di CTU. Banco Desio, dopo aver eccepito<span class=\"_ _567\"> </span>recuperi per 72 migliaia di eur<span class=\"_ _2\"></span>o; conseguentemente la perdita operativa netta ammonta a 7.064<span class=\"_ _567\"> </span>migliaia di euro.<span class=\"_ _567\"> </span>Il valore di per<span class=\"_ _2\"></span>dita operativa lorda \u00e8 pari a 7.136 migliaia di euro su cui, nel corso del periodo di<span class=\"_ _567\"> </span>riferimento, sono stati effettuati accantonamenti per 3.543 migliaia di eur<span class=\"_ _2\"></span>o e si sono manifestati<span class=\"_ _567\"> </span><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls1 ws12 gs1109\">Banco <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>il <span class=\"_ _a\"></span>supporto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>qual<span class=\"_ _b\"></span>ificati <span class=\"_ _3\"></span>consulenti, <span class=\"_ _3\"></span>sono <span class=\"_ _a\"></span>da <span class=\"_ _3\"></span>ritenersi <span class=\"_ _3\"></span>inadeguate <span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>prive <span class=\"_ _a\"></span>di <span class=\"_ _3\"></span>fondamento.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws53 gs110a\">In data 29 settembre 2025 Banco Desio ha pr<span class=\"_ _2\"></span>ovveduto ad impugnare l\u2019Avviso dinnanzi alla<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws12 gs110b\">Corte di Giustizia T<span class=\"_ _3\"></span>ributaria di primo grado di Milano. L<span class=\"_ _2\"></span>\u2019Agenzia delle Entrate si \u00e8 costituita in<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15e gs110c\">giudizio resistendo ai motivi di impugnativa formulati e chiedendo il rigetto del ricorso, con la<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs110d\">condanna di Banco Desio alla refusione delle spese di lite.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws10 gs110e\">In esito all\u2019udienza del 9 febbraio u.s., la Corte ha comunicato il parziale accoglimento del<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws21f gsf54\">ricorso annullando l\u2019Avviso per la parte r<span class=\"_ _2\"></span>elativa alle sanzioni e riducendo, pertanto, l\u2019importo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws115 gs110f\">complessivamente contestato a 0,578 milioni di euro. Banco Desio convinto dell\u2019illegittimit\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1110\">della <span class=\"_ _1\"> </span>pretesa, <span class=\"_ _1\"> </span>al <span class=\"_ _1\"> </span>fine <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>ottenere <span class=\"_ _24\"> </span>l\u2019annul<span class=\"_ _b\"></span>lamento <span class=\"_ _1\"> </span>anche <span class=\"_ _1\"> </span>della <span class=\"_ _9\"> </span>maggior<span class=\"_ _2\"></span>e <span class=\"_ _9\"> </span>imposta <span class=\"_ _24\"> </span>di <span class=\"_ _9\"> </span>registr<span class=\"_ _2\"></span>o<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs1111\">accertata, proseguir\u00e0 il contenzioso impugnando la sentenza di primo grado.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs1112\">Informazioni di natura quantitativa<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1ee gs1113\">Il numero di eventi pr<span class=\"_ _2\"></span>egiudizievoli rilevati dal Gruppo al 31 dicembre 2025 ammonta a 3.398<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2c gs1114\">eventi. Il risultato del processo di raccolta degli eventi pr<span class=\"_ _2\"></span>egiudizievoli \u00e8 riassunto nella tabella<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs1115\">di seguito riportata:<span class=\"_ _567\"> </span></div><div class=\"gs14b\"><table class=\"s w7e1 h261\" id=\"_5b947a81-4157-49e5-88e1-8a4834a364d7\"><tr><td class=\"c n x304 y46b7 w7e2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipo Evento<span class=\"_ _567\"> </span></div></td><td class=\"c n x299d y46b7 w301 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">% Eventi<span class=\"_ _567\"> </span></div></td><td class=\"c n x299e y46b7 w7e3 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">% perdita lorda</div></td><td class=\"t m0 x196e h27 y46b8 ff6 fs16 fc0 sc0 ls0 ws0\">% perdita netta </td><td class=\"t m0 x18ef h27 y46b8 ff6 fs16 fc0 sc0 ls0 ws0\">% Recuperi<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x299f h27 y46b9 ff6 fs16 fc0 sc0 ls0 ws0\">sul totale<span class=\"_ _567\"> </span></td><td class=\"t m0 x1f2a h27 y46b9 ff6 fs16 fc0 sc0 ls0 ws0\">sul totale<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"t m0 x547 h28 y46ba ff9 fs16 fc0 sc0 ls0 ws0\">FRODE INTERNA Perdite dovute ad atti di fr<span class=\"_ _2\"></span>ode, appropriazione indebita, aggiramento di statuti, leggi o politiche aziendali (esclusi gli </td><td class=\"c n x29a0 y46bb w256 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">0,03%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a1 y46bb w256 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">0,03%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a2 y46bb w256 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">0,03%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a3 y46bb w256 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">0,00%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y46bc ff9 fs16 fc0 sc0 ls0 ws0\">episodi di discriminazione), che coinvolgono almeno un membro interno della banca<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y46bd ff9 fs16 fc0 sc0 ls0 ws0\">FRODE ESTERNA Perdite dovute ad atti di fr<span class=\"_ _2\"></span>ode, appropriazione indebita, aggiramento di statuti, leggi o politiche aziendali (esclusi gli </td><td class=\"c n x29a0 y46be w256 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">0,85%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a4 y46be w339 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">11,57%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a5 y46be w339 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">11,16%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a6 y46be w256 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4,50%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y46bf ff9 fs16 fc0 sc0 ls0 ws0\">episodi di discriminazione) perpetuati da parte di terzi<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y46c0 ff9 fs16 fc0 sc0 ls0 ws0\">CONTRA<span class=\"_ _a\"></span>TTO DI LA<span class=\"_ _2\"></span>VORO E SICUREZZA SUL POSTO DI LAVORO Per<span class=\"_ _2\"></span>dite dovute ad azioni in contrasto con le leggi </td><td class=\"c n x29a0 y46c1 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0,15%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a1 y46c1 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5,78%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a2 y46c1 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5,84%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a3 y46c1 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0,00%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y46c2 ff9 fs16 fc0 sc0 ls0 ws0\">e i contratti di lavoro, sanitarie e sicur<span class=\"_ _2\"></span>ezza sul posto di lavoro, e al risarcimento per infortunio o per episodi </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y46c3 ff9 fs16 fc0 sc0 ls0 ws0\">di discriminazione<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y46c4 ff9 fs16 fc0 sc0 ls0 ws0\">A<span class=\"_ _a\"></span>TTIVIT<span class=\"_ _a\"></span>\u00c0 RELAZIONALE CONNESSA A CLIENTI, PRODOTTI E CANALI Perdite per incapacit\u00e0 (non intenzionale </td><td class=\"c n x29a7 y46c5 w339 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">62,77%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a8 y46c5 w339 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">56,23%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a9 y46c5 w339 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">56,81%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29aa y46c5 w396 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0,00%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h2c y46c6 ff10 fs16 fc0 sc0 ls0 ws0\">o per negligenza) di realizzar<span class=\"_ _2\"></span>e impegni professionali presi con la clientela (compresi i r<span class=\"_ _2\"></span>equisiti fiduciari </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y46c7 ff9 fs16 fc0 sc0 ls0 ws0\">e di adeguata informazione sugli investimenti<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y46c8 ff9 fs16 fc0 sc0 ls0 ws0\">DANNI AGLI ASSET Rientrano in questa categoria gli eventi di origine naturale o riconducibili ad azioni compiute </td><td class=\"c n x29a0 y3dd7 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0,38%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a1 y3dd7 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1,04%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29a2 y3dd7 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0,71%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29ab y3dd7 w339 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">32,09%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y46c9 ff9 fs16 fc0 sc0 ls0 ws0\">da soggetti esterni che provocano danni ai beni materiali della banca<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y4020 w7e4 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">INTERRUZIONE A<span class=\"_ _a\"></span>TTIVIT<span class=\"_ _a\"></span>\u00c0 E DISFUNZIONI DEI SISTEMI Perdite derivanti dal blocco di sistemi informatici o di collegamenti di linea<span class=\"_ _567\"> </span></div></td><td class=\"c n x29ac y4020 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0,12%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29ad y4020 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0,29%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29ae y4020 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0,29%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29af y4020 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0,00%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4021 w7e5 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">ESECUZIONE DELLE DISPOSIZIONI, EROGAZIONE DEI PRODOTTI E GESTIONE DEI PROCESSI<span class=\"_ _567\"> </span></div></td><td class=\"c n x29b0 y4021 w339 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">35,70%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29b1 y4021 w339 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">25,06%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29b2 y4021 w339 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">25,16%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29b3 y4021 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0,64%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de0 w7e6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">TOT<span class=\"_ _a\"></span>ALE Gruppo Banco Desio e della Brianza<span class=\"_ _567\"> </span></div></td><td class=\"c n x29b4 y3de0 w7e7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">100,00%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29b5 y3de0 w7e7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">100,00%<span class=\"_ _567\"> </span></div></td><td class=\"c n x29b6 y3de0 w7e8 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">100,0%<span class=\"_ _567\"> </span></div></td><td class=\"c n x1850 y3de0 w7e9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1,01%<span class=\"_ _567\"> </span></div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-778": {
   "value": "Sezione 1 <span class=\"ff9\">-</span> <span class=\"ff9\">Rischi del consolidato contabile<span class=\"_ _567\"> </span></span>Informazioni di natura quantitativa<span class=\"_ _567\"> </span>A. Qualit\u00e0 del credito<span class=\"_ _567\"> </span>A.1 <span class=\"_ _30\"> </span>Esposizioni  creditizie <span class=\"_ _30\"> </span>deteriorate  e <span class=\"_ _30\"> </span>non <span class=\"_ _30\"> </span>deteriorate:  consistenza, <span class=\"_ _30\"> </span>rettifiche  di <span class=\"_ _30\"> </span>valore, dinamica, distribuzione economica  A.1.1 Distribuzione delle attivit\u00e0 finanziarie per portafogli di appartenenza e per qualit\u00e0 creditizia (valori di bilancio)<span class=\"_ _567\"> </span><table class=\"s w5b2 h215\" id=\"_3585c472-2726-43cd-9699-bc9849de0738\"><tr><td class=\"c n x304 y41e5 w5b3 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Portafogli/qualit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x17d2 y41e5 w5b4 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Sof<span class=\"_ _2\"></span>ferenze<span class=\"_ _567\"> </span></div></td><td class=\"c n x17d3 y41e5 w5b5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Inadempienze</div></td><td class=\"t m0 x17d4 h27 y4347 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizioni scadute </td><td class=\"t m0 x17d5 h27 y4347 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizioni scadute non </td><td class=\"t m0 x7f5 h27 y4347 ff6 fs16 fc0 sc0 ls0 ws0\">Altre esposizioni non </td><td class=\"t m0 x17d6 h27 y4347 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x17d7 h27 y4306 ff6 fs16 fc0 sc0 ls0 ws0\">probabili<span class=\"_ _567\"> </span></td><td class=\"t m0 x15e3 h27 y4306 ff6 fs16 fc0 sc0 ls0 ws0\">deteriorate<span class=\"_ _567\"> </span></td><td class=\"t m0 x17d8 h27 y4306 ff6 fs16 fc0 sc0 ls0 ws0\">deteriorate<span class=\"_ _567\"> </span></td><td class=\"t m0 x17d9 h27 y4306 ff6 fs16 fc0 sc0 ls0 ws0\">deteriorate<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"c n x304 y42fc w273 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finanziarie valutate al costo ammortizzato<span class=\"_ _567\"> </span></div></td><td class=\"c n x17da y42fc w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">27.755<span class=\"_ _567\"> </span></div></td><td class=\"c n x17db y42fc w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">130.135<span class=\"_ _567\"> </span></div></td><td class=\"c n x17dc y42fc wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">18.043<span class=\"_ _567\"> </span></div></td><td class=\"c n x17dd y42fc wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">63.754<span class=\"_ _567\"> </span></div></td><td class=\"c n x17de y42fc w274 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">16.290.028<span class=\"_ _567\"> </span></div></td><td class=\"c n x17df y42fc wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">16.529.715<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c x304 y4349 w5b6 h21d\"><div class=\"t m0 x2a1 h28 y4348 ff10 fs16 fc0 sc0 ls0 ws0\">2. Attivit\u00e0 finanziarie valutate al fair value con impatto sulla reddi<span class=\"ff9\">-<span class=\"_ _567\"> </span></span></div><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">tivit\u00e0 complessiva<span class=\"_ _567\"> </span></div></td><td class=\"c n x17e0 y434a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x17e1 y434a w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x17e2 y434a w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x17e3 y434a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x17e4 y434a we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.260.594<span class=\"_ _567\"> </span></div></td><td class=\"c n x17e5 y434a wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.260.594<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y434b w5b7 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">3. Attivit\u00e0 finanziarie designate al fair value<span class=\"_ _567\"> </span></div></td><td class=\"c n x17e6 y434b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x17e7 y434b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x17e8 y434b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x17e9 y434b w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x17ea y434b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x17eb y434b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h2c y434c ff10 fs16 fc0 sc0 ls0 ws0\">4. Altre attivit\u00e0 finanziarie<span class=\"_ _567\"> </span></td><td class=\"c n x17e0 y41d4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x17e1 y41d4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x17e2 y41d4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x17e3 y41d4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x17ec y41d4 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.685<span class=\"_ _567\"> </span></div></td><td class=\"c n x17ed y41d4 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.685<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y434d ff9 fs16 fc0 sc0 ls0 ws0\">obbligatoriamente valutate al fair value<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y434e w5b8 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">5. Attivit\u00e0 finanziarie in corso di dismissione<span class=\"_ _567\"> </span></div></td><td class=\"c n x17ee y434e w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x17ef y434e w25c h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.867<span class=\"_ _567\"> </span></div></td><td class=\"c n x17f0 y434e w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x17f1 y434e w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x17f2 y434e w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x17f3 y434e wd3 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.867<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4006 w2fe h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale 31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x17f4 y4006 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">27.755<span class=\"_ _567\"> </span></div></td><td class=\"c n x17f5 y4006 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">133.002<span class=\"_ _567\"> </span></div></td><td class=\"c n x17f6 y4006 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">18.043<span class=\"_ _567\"> </span></div></td><td class=\"c n x17f7 y4006 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">63.754<span class=\"_ _567\"> </span></div></td><td class=\"c n x17f8 y4006 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">17.555.307<span class=\"_ _567\"> </span></div></td><td class=\"c n x17f9 y4006 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">17.797.761<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w2fe h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale 31.12.2024<span class=\"_ _567\"> </span></div></td><td class=\"c n x17f4 y3de2 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">36.471<span class=\"_ _567\"> </span></div></td><td class=\"c n x17fa y3de2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">138.288<span class=\"_ _567\"> </span></div></td><td class=\"c n x17fb y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">16.351<span class=\"_ _567\"> </span></div></td><td class=\"c n x17fc y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">94.477<span class=\"_ _567\"> </span></div></td><td class=\"c n x17fd y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">16.169.471<span class=\"_ _567\"> </span></div></td><td class=\"c n x17fe y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">16.455.058<span class=\"_ _567\"> </span></div></td></tr></table>A.1.2 Distribuzione delle attivit\u00e0 finanziarie per portafogli di appartenenza e per qualit\u00e0 creditizia (valori lor<span class=\"_ _2\"></span>di e netti)<span class=\"_ _567\"> </span><table class=\"s w5b9 h21e\" id=\"_7e01294d-76a3-4fe4-a905-7058141e4274\"><tr><td class=\"c n x304 y434f w5b3 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Portafogli/qualit\u00e0<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x17ff y434f w5ba h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x1800 y434f w5bb h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Non deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1801 y434f w1e1 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </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=\"t m0 x1802 h27 y4350 ff6 fs16 fc0 sc0 ls0 ws0\">(esposizione netta)<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x1803 h27 y4351 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizione </td><td class=\"t m0 x1804 h2c y4351 ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche di valore </td><td class=\"t m0 x1805 h27 y4351 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizione </td><td class=\"t m0 x1806 h27 y4351 ff6 fs16 fc0 sc0 ls0 ws0\">Write-of<span class=\"_ _2\"></span>f* </td><td class=\"c n x1807 y4352 w285 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Esposizione lorda<span class=\"_ _567\"> </span></div></td><td class=\"c n x1808 y4352 w5bc h1ce\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche di valore</div></td><td class=\"t m0 x1809 h27 y4353 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizione netta<span class=\"_ _567\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x180a h27 y4354 ff6 fs16 fc0 sc0 ls0 ws0\">lorda<span class=\"_ _567\"> </span></td><td class=\"t m0 x180b h27 y4354 ff6 fs16 fc0 sc0 ls0 ws0\">complessive<span class=\"_ _567\"> </span></td><td class=\"t m0 x180c h27 y4354 ff6 fs16 fc0 sc0 ls0 ws0\">netta<span class=\"_ _567\"> </span></td><td class=\"t m0 x180d h27 y4354 ff6 fs16 fc0 sc0 ls0 ws0\">parziali </td><td></td><td class=\"t m0 x180e h27 y4355 ff6 fs16 fc0 sc0 ls0 ws0\">complessive<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x180f h27 y4356 ff6 fs16 fc0 sc0 ls0 ws0\">complessivi<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h2c y4357 ff10 fs16 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finanziarie valutate al costo </td><td></td><td class=\"c n xbff y4209 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">351.321<span class=\"_ _567\"> </span></div></td><td class=\"c n x1810 y4209 w198 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(175.388)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1811 y4209 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">175.933<span class=\"_ _567\"> </span></div></td><td class=\"c n x1812 y4209 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">728<span class=\"_ _567\"> </span></div></td><td class=\"c n x1813 y4209 wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">16.481.411<span class=\"_ _567\"> </span></div></td><td class=\"c n x1814 y4209 w198 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(127.629)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1815 y4209 w274 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">16.353.782<span class=\"_ _567\"> </span></div></td><td class=\"c n x1816 y4209 w274 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">16.529.715<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y4358 ff9 fs16 fc0 sc0 ls0 ws0\">ammortizzato<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x304 y4349 w5bd h21d\"><div class=\"t m0 x2a1 h28 y4348 ff10 fs16 fc0 sc0 ls0 ws0\">2. Attivit\u00e0 finanziarie valutate al fair value con impat<span class=\"ff9\">-<span class=\"_ _567\"> </span></span></div><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">to sulla redditivit\u00e0 complessiva<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1817 y434a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1818 y434a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1819 y434a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x181a y434a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x181b y434a wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.260.797<span class=\"_ _567\"> </span></div></td><td class=\"c n x181c y434a w171 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(203)<span class=\"_ _567\"> </span></div></td><td class=\"c n x181d y434a we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.260.594<span class=\"_ _567\"> </span></div></td><td class=\"c n x181e y434a wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.260.594<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y434b w5b7 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">3. Attivit\u00e0 finanziarie designate al fair value<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x181f y434b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1820 y434b w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1821 y434b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1822 y434b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1823 y434b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1824 y434b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1825 y434b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1826 y434b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h2c y4359 ff10 fs16 fc0 sc0 ls0 ws0\">4. Altre attivit\u00e0 finanziarie </td><td></td><td class=\"c n x1817 y4063 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1818 y4063 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1819 y4063 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x181a y4063 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1827 y4063 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1828 y4063 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1829 y4063 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.685<span class=\"_ _567\"> </span></div></td><td class=\"c n x182a y4063 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.685<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y435a ff9 fs16 fc0 sc0 ls0 ws0\">obbligatoriamente valutate al fair value<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y422e w5b8 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">5. Attivit\u00e0 finanziarie in corso di dismissione<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x182b y422e w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.846<span class=\"_ _567\"> </span></div></td><td class=\"c n x182c y422e w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(979)<span class=\"_ _567\"> </span></div></td><td class=\"c n x182d y422e w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.867<span class=\"_ _567\"> </span></div></td><td class=\"c n x182e y422e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x182f y422e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1830 y422e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1831 y422e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1577 y422e wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.867<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4006 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1832 y4006 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x1833 y4006 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">355.167<span class=\"_ _567\"> </span></div></td><td class=\"c n x1834 y4006 w531 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(176.367)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1835 y4006 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">178.800<span class=\"_ _567\"> </span></div></td><td class=\"c n x1836 y4006 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">728<span class=\"_ _567\"> </span></div></td><td class=\"c n x1837 y4006 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">17.742.208<span class=\"_ _567\"> </span></div></td><td class=\"c n x1838 y4006 w1bb h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(127.832)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1839 y4006 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">17.619.061<span class=\"_ _567\"> </span></div></td><td class=\"c n x183a y4006 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">17.797.861<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1832 y3de2 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td class=\"c n x1833 y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">382.571<span class=\"_ _567\"> </span></div></td><td class=\"c n x183b y3de2 w531 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(191.461)<span class=\"_ _567\"> </span></div></td><td class=\"c n x183c y3de2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">191.110<span class=\"_ _567\"> </span></div></td><td class=\"c n x183d y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.242<span class=\"_ _567\"> </span></div></td><td class=\"c n x183e y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">16.394.387<span class=\"_ _567\"> </span></div></td><td class=\"c n x183f y3de2 w1af h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(130.470)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1840 y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">16.263.948<span class=\"_ _567\"> </span></div></td><td class=\"c n x1841 y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">16.455.058<span class=\"_ _567\"> </span></div></td></tr></table><table class=\"s w5be h21f\" id=\"_78a986db-19e2-4ee6-878e-86b908402cfe\"><tr><td class=\"c n x304 y435b w5b3 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Portafogli/qualit\u00e0<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1842 y435b w5bf h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 di evidente scarsa<span class=\"_ _567\"> </span></div></td><td></td><td class=\"t m0 x1843 h27 y435c ff6 fs16 fc0 sc0 ls0 ws0\">Altre attivit\u00e0<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x1844 h27 y435d ff6 fs16 fc0 sc0 ls0 ws0\">qualit\u00e0 creditizia<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c n x1845 y4251 w5c0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Minusvalenze cumulate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1846 y4251 w5c1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Esposizione netta<span class=\"_ _567\"> </span></div></td><td class=\"c n x1847 y4251 w5c2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Esposizione netta<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41fc w5c3 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finanziarie detenute per la negoziazione<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1848 y41fc wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(86)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1849 y41fc wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.435<span class=\"_ _567\"> </span></div></td><td class=\"c n x184a y41fc wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.934<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y434e w24b h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2. Derivati di copertura<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x184b y434e w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x184c y434e w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x184d y434e wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">40.307<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y435e w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1832 y435e w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x184e y435e w19e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(86)<span class=\"_ _567\"> </span></div></td><td class=\"c n x184f y435e w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.435<span class=\"_ _567\"> </span></div></td><td class=\"c n x1850 y435e w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">44.241<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1832 y3de2 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td class=\"c n x1851 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1852 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1853 y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">17.193<span class=\"_ _567\"> </span></div></td></tr></table><div class=\"t m0 h42 ff6 fsa fc0 sc0 ls0 ws0 gsc02\">Sezione 2 <span class=\"ff9\">-</span> <span class=\"ff9\">Rischi del consolidato prudenziale<span class=\"_ _567\"> </span></span><span class=\"ff9\"> </span></div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gsc03\">1.1  Rischio di credito<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gsc04\">Informazioni di natura qualitativa<span class=\"_ _567\"> </span></div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gsc05\">1. Aspetti generali<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsb7 gsc06\">L<span class=\"_ _a\"></span>\u2019attivit\u00e0 creditizia della banca \u00e8 sviluppata in linea con gli indirizzi gestionali del Piano Industriale<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws98 gsc07\">e indirizzata alle economie locali articolate principalmente nei mercati r<span class=\"_ _2\"></span>etail, small business e<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws162 gsc08\">piccole medie imprese. In misura meno mar<span class=\"_ _2\"></span>cata l\u2019attivit\u00e0 creditizia \u00e8 rivolta al mercato corporate.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws129 gsc09\">Nelle attivit\u00e0 rivolte alla clientela privata, small business (artigiani, famiglie produttrici,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc0a\">professionisti),  PMI  e  Corporate <span class=\"_ _38\"> </span>e  alla  clientela  con  caratteristiche  di  societ\u00e0  finanziaria,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc0b\">confluiscono <span class=\"_ _8\"></span>i <span class=\"_ _b\"></span>prodotti <span class=\"_ _8\"></span>sostanzialmente <span class=\"_ _b\"></span>relativi <span class=\"_ _8\"></span>a: <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>estiti <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>depositi, <span class=\"_ _b\"></span>servizi <span class=\"_ _8\"></span>finanziari, <span class=\"_ _8\"></span>bancari<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc0c\">e <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>pagamento, <span class=\"_ _b\"></span>credito <span class=\"_ _b\"></span>documentario, <span class=\"_ _8\"></span>leasing, <span class=\"_ _b\"></span>factoring, <span class=\"_ _8\"></span>prodotti finanziari, <span class=\"_ _8\"></span>assicurativi <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsc0d\">risparmio gestito, carte di debito e di credito.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc0e\">La politica <span class=\"_ _2\"></span>commerciale <span class=\"_ _2\"></span>\u00e8 perseguita <span class=\"_ _2\"></span>principalmente per <span class=\"_ _2\"></span>mezzo della <span class=\"_ _2\"></span>rete delle <span class=\"_ _2\"></span>filiali sulla <span class=\"_ _2\"></span>base<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd9 gsc0f\">di politiche creditizie orientate al sostegno delle economie locali. Particolar<span class=\"_ _2\"></span>e attenzione \u00e8 posta<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wseb gsc10\">al mantenimento delle relazioni instaurate con la clientela e al lor<span class=\"_ _2\"></span>o sviluppo sia nelle aree<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc11\">geografiche <span class=\"_ _b\"></span>dove <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>banca <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _b\"></span>tradizionalmente <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>esente, <span class=\"_ _b\"></span>sia <span class=\"_ _b\"></span>nei <span class=\"_ _8\"></span>nuovi mercati <span class=\"_ _b\"></span>d\u2019insediamento<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc12\">con <span class=\"_ _2\"></span>l\u2019obiettivo <span class=\"_ _2\"></span>di acquisir<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>nuove <span class=\"_ _2\"></span>quote <span class=\"_ _2\"></span>di mer<span class=\"_ _2\"></span>cato <span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>agevolare <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>crescita <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>volume <span class=\"_ _2\"></span>d\u2019affari.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc13\">Le <span class=\"_ _1d\"></span>societ\u00e0 <span class=\"_ _24\"> </span>controllate, <span class=\"_ _1d\"></span>attive <span class=\"_ _24\"> </span>nell\u2019erogazione <span class=\"_ _1d\"></span>di <span class=\"_ _24\"> </span>finanziamenti <span class=\"_ _24\"></span>a <span class=\"_ _1d\"></span>clientela <span class=\"_ _24\"> </span>privata <span class=\"_ _24\"></span>nelle <span class=\"_ _24\"></span>forme<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc14\">tecniche <span class=\"_ _8\"></span>della <span class=\"_ _b\"></span>cessione <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>quinto, <span class=\"_ _b\"></span>dell\u2019anticipo <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>trattamento <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>fine <span class=\"_ _8\"></span>mandato <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>prestiti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws108 gsc15\">personali, si avvalgono, nel collocamento dei propri pr<span class=\"_ _2\"></span>odotti, anche di agenti esterni alla rete<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws12d gsc16\">commerciale della capogruppo. La banca opera inoltr<span class=\"_ _2\"></span>e aderendo agli accordi stipulati fra<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws139 gsc17\">l\u2019Associazione Bancaria Italiana, le Associazioni di categoria e le Associazioni imprenditoriali<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc18\">con <span class=\"_ _24\"> </span>la <span class=\"_ _1\"> </span>stipula <span class=\"_ _1\"> </span>di <span class=\"_ _24\"> </span>Convenzioni <span class=\"_ _1\"> </span>finalizzate <span class=\"_ _24\"> </span>al <span class=\"_ _1\"> </span>sostegno <span class=\"_ _1\"> </span>creditizio <span class=\"_ _24\"></span>delle <span class=\"_ _24\"> </span>imprese <span class=\"_ _24\"> </span>in <span class=\"_ _1\"> </span>un\u2019ottica <span class=\"_ _1\"> </span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc19\">presidio della qualit\u00e0 degli attivi.<span class=\"_ _567\"> </span></div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gsc1a\">2. Politiche di gestione del rischio di credito<span class=\"_ _567\"> </span></div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gsc1b\">2.1. Aspetti organizzativi<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws14a gsc1c\">I fattori che generano rischio di credito sono riconducibili alla possibilit\u00e0 che una variazione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc1d\">inattesa <span class=\"_ _a\"></span>del <span class=\"_ _2\"></span>merito <span class=\"_ _a\"></span>creditizio <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>una <span class=\"_ _a\"></span>controparte, <span class=\"_ _a\"></span>nei <span class=\"_ _2\"></span>confronti <span class=\"_ _3\"></span>della <span class=\"_ _2\"></span>quale <span class=\"_ _a\"></span>esiste <span class=\"_ _2\"></span>un\u2019esposizione,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wse gsbe1\">generi una corrispondente variazione inattesa del valore della posizione cr<span class=\"_ _2\"></span>editoria. Pertanto,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws131 gsbe2\">deve considerarsi una manifestazione del rischio di credito non solo la possibilit\u00e0 dell\u2019insolvenza<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsbe3\">di una controparte, ma anche il semplice deterioramento del merito cr<span class=\"_ _2\"></span>editizio.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws11 gsbe4\">L<span class=\"_ _a\"></span>\u2019assetto organizzativo del Gruppo assicura un adeguato processo per il pr<span class=\"_ _2\"></span>esidio e la gestione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws84 gsbe5\">del rischio di credito, in una logica di separatezza fra funzioni di business e di contr<span class=\"_ _2\"></span>ollo. Al<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws57 gsbe6\">Consiglio di Amministrazione della Capogruppo \u00e8 riservata in via esclusiva la determinazione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws10b gsbe7\">di indirizzi che incidono sulla gestione generale degli affari dell\u2019istituto, nonch\u00e9, in tale ambito,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsbe8\">le <span class=\"_ _b\"></span>decisioni <span class=\"_ _b\"></span>concernenti <span class=\"_ _8\"></span>le linee <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>operazioni <span class=\"_ _b\"></span>strategiche <span class=\"_ _8\"></span>ed <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>piani <span class=\"_ _b\"></span>industriali <span class=\"_ _8\"></span>e finanziari, <span class=\"_ _8\"></span>e<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsbe9\">quelle <span class=\"_ _8\"></span>concernenti, <span class=\"_ _b\"></span>sempre <span class=\"_ _b\"></span>a <span class=\"_ _8\"></span>livello <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>supervisione <span class=\"_ _8\"></span>strategica, <span class=\"_ _8\"></span>il <span class=\"_ _b\"></span>Sistema <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>Controlli <span class=\"_ _b\"></span>Interni<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsde gsbea\">e di Gestione dei Rischi in conformit\u00e0 alle Disposizioni di Vigilanza Prudenziale tempo per<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws132 gsbeb\">tempo vigenti. In linea con le previsioni della cir<span class=\"_ _2\"></span>colare 285/2013 di Banca d\u2019Italia la Capogruppo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsbec\">ha <span class=\"_ _9\"> </span>attribuito <span class=\"_ _9\"> </span>alla <span class=\"_ _1\"> </span>Direzione <span class=\"_ _9\"> </span>Risk <span class=\"_ _9\"> </span>Management <span class=\"_ _9\"> </span>la <span class=\"_ _1\"> </span>verifica <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>supervisione <span class=\"_ _9\"> </span>delle <span class=\"_ _9\"> </span>attivit\u00e0 <span class=\"_ _1\"> </span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws231 gsbed\">monitoraggio e di recuper<span class=\"_ _2\"></span>o crediti svolta dalle competenti funzioni aziendali prevedendo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsbee\">la <span class=\"_ _24\"></span>facolt\u00e0 <span class=\"_ _24\"> </span>di <span class=\"_ _24\"> </span>intervento, <span class=\"_ _1\"> </span>ove <span class=\"_ _24\"></span>necessario, <span class=\"_ _24\"> </span>in <span class=\"_ _24\"> </span>tema <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>classificazione <span class=\"_ _24\"></span>del <span class=\"_ _24\"> </span>credito <span class=\"_ _24\"></span>anomalo <span class=\"_ _24\"> </span>e <span class=\"_ _24\"> </span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsbef\">accantonamento-appostamento provvisionale.<span class=\"_ _567\"> </span></div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gsbf0\">2.2. Sistemi di gestione, misurazione e controllo<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15d gsbf1\">I sistemi di gestione, misurazione e controllo del rischio di cr<span class=\"_ _2\"></span>edito si sviluppano in un contesto<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws10c gsbf2\">organizzativo che vede coinvolto tutto il ciclo del pr<span class=\"_ _2\"></span>ocesso del credito, dalla fase iniziale di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsbf3\">istruttoria al riesame periodico e a quella finale di revoca e r<span class=\"_ _2\"></span>ecupero.  </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws17e gsbf4\">Nelle fasi di istruttoria del credito la banca ef<span class=\"_ _2\"></span>fettua indagini sia interne sia esterne sul cliente da<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsbf5\">affidar<span class=\"_ _2\"></span>e, <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>perviene <span class=\"_ _b\"></span>alla <span class=\"_ _8\"></span>decisione <span class=\"_ _b\"></span>finale <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>concessione <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>credito <span class=\"_ _b\"></span>considerando <span class=\"_ _8\"></span>anche <span class=\"_ _b\"></span>tutto<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws97 gsbf6\">l\u2019insieme di informazioni relative al soggetto economico, frutto di una dir<span class=\"_ _2\"></span>etta conoscenza della<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsbf7\">clientela e del contesto economico ove opera.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1df gsbf8\">Nel processo di er<span class=\"_ _2\"></span>ogazione del credito, Banco Desio opera avendo come linea guida sia il<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsdb gsbf9\">frazionamento del rischio fra una molteplicit\u00e0 di clienti operanti in settori di attivit\u00e0 economica<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsbfa\">e <span class=\"_ _b\"></span>segmenti <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>mercato <span class=\"_ _b\"></span>diversi, <span class=\"_ _8\"></span>sia <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>congruit\u00e0 <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>fido <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>funzione <span class=\"_ _b\"></span>dell\u2019autonoma <span class=\"_ _8\"></span>capacit\u00e0 <span class=\"_ _b\"></span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsbfb\">credito del pr<span class=\"_ _2\"></span>enditore, della forma tecnica di utilizzo e delle garanzie collaterali acquisibili.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws108 gsbfc\">L<span class=\"_ _a\"></span>\u2019attivit\u00e0 di analisi e monitoraggio del rischio connesso all\u2019attivit\u00e0 creditizia \u00e8 svolta operando<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsbfd\">con <span class=\"_ _9\"> </span>il <span class=\"_ _1\"> </span>supporto <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>specifiche <span class=\"_ _9\"> </span>procedur<span class=\"_ _2\"></span>e <span class=\"_ _9\"> </span>operative. <span class=\"_ _9\"> </span>La <span class=\"_ _1\"> </span>finalit\u00e0 <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>un <span class=\"_ _9\"> </span>tempestivo <span class=\"_ _9\"> </span>sistema <span class=\"_ _1\"> </span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsbfe\">monitoraggio <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>individuare, <span class=\"_ _b\"></span>quanto <span class=\"_ _b\"></span>prima, <span class=\"_ _8\"></span>segnali <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>deterioramento <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>esposizioni <span class=\"_ _8\"></span>per<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsbff\">intervenire <span class=\"_ _1d\"></span>con <span class=\"_ _24\"> </span>azioni <span class=\"_ _24\"> </span>correttive <span class=\"_ _24\"></span>efficaci. <span class=\"_ _1d\"></span>A <span class=\"_ _24\"> </span>tal <span class=\"_ _24\"> </span>fine <span class=\"_ _24\"> </span>le <span class=\"_ _24\"> </span>esposizioni <span class=\"_ _24\"> </span>creditizie <span class=\"_ _24\"> </span>sono <span class=\"_ _24\"> </span>monitorate<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws308 gsc00\">mediante l\u2019analisi andamentale dei rapporti e della centrale dei rischi tramite procedur<span class=\"_ _2\"></span>e dedicate.<span class=\"_ _567\"> </span> </div>T<span class=\"_ _3\"></span>ale esame consente di individuare la clientela che pr<span class=\"_ _2\"></span>esenta anomalie nella conduzione del<span class=\"_ _567\"> </span>rapporto rispetto a quella con andamento regolar<span class=\"_ _2\"></span>e.<span class=\"_ _567\"> </span>Sulla <span class=\"_ _a\"></span>clientela <span class=\"_ _2\"></span>affidata <span class=\"_ _a\"></span>prosegue <span class=\"_ _2\"></span>l\u2019attivit\u00e0 <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>monitoraggio <span class=\"_ _2\"></span>da <span class=\"_ _a\"></span>parte <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>Direzione <span class=\"_ _a\"></span>Crediti: <span class=\"_ _a\"></span>dalle<span class=\"_ _567\"> </span>analisi delle posizioni, \u00e8 emerso un incremento rispetto ai trimestri pr<span class=\"_ _2\"></span>ecedenti del deterioramento<span class=\"_ _567\"> </span>degli <span class=\"_ _8\"></span>affidamenti <span class=\"_ _8\"></span>in <span class=\"_ _1d\"></span>essere <span class=\"_ _8\"></span>- <span class=\"_ _8\"></span>seppure <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>livell<span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>in <span class=\"_ _1d\"></span>linea <span class=\"_ _8\"></span>con <span class=\"_ _1d\"></span>il <span class=\"_ _8\"></span>periodo <span class=\"_ _1d\"></span>pre <span class=\"_ _8\"></span>pandemico <span class=\"_ _8\"></span>- <span class=\"_ _1d\"></span>su <span class=\"_ _8\"></span>cui<span class=\"_ _567\"> </span>sono state attivate azioni di contenimento e gestione del rischio. Il monitoraggio delle posizioni<span class=\"_ _567\"> </span>indirettamente pi\u00f9 esposte <span class=\"_ _b\"></span>costituisce <span class=\"_ _b\"></span>uno dei <span class=\"_ _b\"></span>primi <span class=\"_ _b\"></span>driver di <span class=\"_ _b\"></span>attenzione <span class=\"_ _b\"></span>al fine <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>garantire la<span class=\"_ _567\"> </span>migliore <span class=\"_ _8\"></span>qualit\u00e0 <span class=\"_ _1d\"></span>del <span class=\"_ _24\"></span>portafoglio <span class=\"_ _1d\"></span>crediti <span class=\"_ _8\"></span>nel <span class=\"_ _24\"></span>tempo <span class=\"_ _1d\"></span>e, <span class=\"_ _1d\"></span>al <span class=\"_ _1d\"></span>medesimo <span class=\"_ _1d\"></span>tempo, <span class=\"_ _24\"></span>per <span class=\"_ _1d\"></span>individuare <span class=\"_ _8\"></span>le<span class=\"_ _567\"> </span>migliori soluzioni per consentire alle impr<span class=\"_ _2\"></span>ese di proseguire il lor<span class=\"_ _2\"></span>o business.<span class=\"_ _567\"> </span>Nell\u2019ambito delle politiche di gestione dei rischi aziendali la banca ha previsto un sistema di<span class=\"_ _567\"> </span>limiti <span class=\"_ _8\"></span>operativi <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>specifici <span class=\"_ _8\"></span>Key <span class=\"_ _b\"></span>Risk <span class=\"_ _8\"></span>Indicators <span class=\"_ _8\"></span>(KRI). <span class=\"_ _b\"></span>Nel <span class=\"_ _8\"></span>contesto <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>monitoraggio <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>controllo,<span class=\"_ _567\"> </span>a fronte del superamento delle soglie pr<span class=\"_ _2\"></span>eviste, la funzione Risk Management attiva procedure<span class=\"_ _567\"> </span>interne <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>l\u2019intervento <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>fine <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>mantenere <span class=\"_ _b\"></span>un <span class=\"_ _8\"></span>livello <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>propensione <span class=\"_ _b\"></span>al <span class=\"_ _8\"></span>rischio <span class=\"_ _8\"></span>coerente <span class=\"_ _b\"></span>con<span class=\"_ _567\"> </span>quanto definito nel RAF e nelle politiche di gestione dei rischi.<span class=\"_ _567\"> </span>Autorizzazione all\u2019utilizzo del sistema interno di misurazione del rischio di credito A-IRB<span class=\"_ _567\"> </span>In data 25 giugno 2025 Banco di Desio e della Brianza ha reso noto al mer<span class=\"_ _2\"></span>cato che Banca d\u2019Italia<span class=\"_ _567\"> </span>ha autorizzato il Gruppo Banco Desio (Gruppo CRR Brianza Unione) all\u2019utilizzo del metodo<span class=\"_ _567\"> </span>Advanced <span class=\"_ _24\"> </span>Internal <span class=\"_ _1\"> </span>Rating <span class=\"_ _24\"> </span>Based <span class=\"_ _24\"> </span>(A-IRB) <span class=\"_ _1\"> </span>per <span class=\"_ _24\"> </span>la <span class=\"_ _1\"> </span>determinazione <span class=\"_ _24\"> </span>del <span class=\"_ _1\"> </span>requisito <span class=\"_ _24\"></span>patrimoniale <span class=\"_ _24\"> </span>a<span class=\"_ _567\"> </span>fronte del rischio di cr<span class=\"_ _2\"></span>edito, a livello consolidato e individuale.<span class=\"_ _567\"> </span>Banca <span class=\"_ _9\"> </span>d\u2019Italia <span class=\"_ _9\"> </span>ha <span class=\"_ _9\"> </span>altres\u00ec <span class=\"_ _9\"> </span>autorizzato <span class=\"_ _9\"> </span>l\u2019estensione <span class=\"_ _9\"> </span>progr<span class=\"_ _2\"></span>essiva <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>metodo <span class=\"_ _9\"> </span>A-IRB <span class=\"_ _38\"> </span>(c.d. <span class=\"_ _9\"> </span>\u201croll-<span class=\"_ _567\"> </span>out\u201d) concedendo l\u2019esclusione in via provvisoria dal calcolo del metodo A-IRB delle classi di<span class=\"_ _567\"> </span>esposizioni con <span class=\"_ _b\"></span>riguardo ai rami <span class=\"_ _b\"></span>d\u2019azienda di <span class=\"_ _b\"></span>recente acquisizione per <span class=\"_ _b\"></span>cui <span class=\"_ _b\"></span>si prevede un <span class=\"_ _b\"></span>piano<span class=\"_ _567\"> </span>di estensione progr<span class=\"_ _2\"></span>essiva (cd. \u201croll-out\u201d) secondo tempistiche prestabilite, nonch\u00e9 l\u2019utilizzo<span class=\"_ _567\"> </span>parziale permanente (cd. \u201cPPU\u201d) del metodo standardizzato per alcune categorie di esposizioni<span class=\"_ _567\"> </span>e del gruppo e per tutte le esposizioni riferite alla controllata Fides S.p.A., ai sensi dell\u2019art.<span class=\"_ _567\"> </span>150 <span class=\"_ _24\"></span>del <span class=\"_ _24\"></span>CRR. <span class=\"_ _24\"></span>L<span class=\"_ _a\"></span>\u2019autorizzazione <span class=\"_ _24\"> </span>condizionava <span class=\"_ _24\"> </span>qualsiasi <span class=\"_ _24\"> </span>beneficio <span class=\"_ _24\"> </span>patrimoniale <span class=\"_ _24\"> </span>ad <span class=\"_ _24\"> </span>una <span class=\"_ _24\"> </span>serie <span class=\"_ _24\"> </span>di<span class=\"_ _567\"> </span>interventi di rimedio preliminari che sono stati completati nei 18 mesi successivi.<span class=\"_ _567\"> </span>Con provvedimento del 24 giugno 2025 Banca d\u2019Italia, sulla base delle risultanze degli<span class=\"_ _567\"> </span>accertamenti ispettivi condotti in relazione agli interventi di rimedio preliminari e dell\u2019attivit\u00e0<span class=\"_ _567\"> </span>istruttoria, ha autorizzato il Gruppo Banco Desio (gruppo CRR Brianza Unione) all\u2019effettivo<span class=\"_ _567\"> </span>utilizzo <span class=\"_ _a\"></span>ai <span class=\"_ _2\"></span>fini <span class=\"_ _2\"></span>del <span class=\"_ _a\"></span>calcolo <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>requisiti <span class=\"_ _a\"></span>patrimoniali, <span class=\"_ _2\"></span>su <span class=\"_ _a\"></span>base <span class=\"_ _2\"></span>individuale <span class=\"_ _2\"></span>e <span class=\"_ _a\"></span>consolidata, <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>sistema<span class=\"_ _567\"> </span>interno di misurazione del rischio di credito A-IRB per le classi di esposizioni \u201cAl dettaglio\u201d e<div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs6ad\">\u201cImprese\u201d <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>Banco <span class=\"_ _1d\"></span>Desio, <span class=\"_ _8\"></span>applicando <span class=\"_ _1d\"></span>altres\u00ec <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>fattori <span class=\"_ _1d\"></span>correttivi, <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>termini <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>floor <span class=\"_ _8\"></span>e <span class=\"_ _1d\"></span>add-on, </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs6ae\">previsti nel Pr<span class=\"_ _2\"></span>ovvedimento del 24 maggio 2023.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws150 gsc1f\">A seguito di tale autorizzazione a far data dal 30 giugno 2025, a livello consolidato e individuale, </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws145 gs6b0\">per le esposizioni rientranti nel perimetro di prima validazione, le Segnalazioni di V<span class=\"_ _2\"></span>igilanza sono </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs6b1\">effettuate secondo la metodologia A-IRB.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc20\">Ai fini del calcolo del r<span class=\"_ _2\"></span>equisito patrimoniale a fr<span class=\"_ _2\"></span>onte dei rischi di credito per le <span class=\"_ _2\"></span>esposizioni non </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws8f gs6b2\">rientranti nel perimetro di prima validazione A-IRB, la banca segue le r<span class=\"_ _2\"></span>egole previste dalla </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd7 gs6b3\">normativa per il metodo standardizzato, ricorr<span class=\"_ _2\"></span>endo, per determinate controparti, all\u2019utilizzo dei </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs6b4\">rating forniti da ECAI esterne autorizzate.<span class=\"_ _567\"> </span></div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gsc21\">2.3. Metodi di misurazione delle perdite attese<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc22\">L<span class=\"_ _a\"></span>\u2019approccio generale <span class=\"_ _2\"></span>definito dal <span class=\"_ _2\"></span>principio IFRS 9 <span class=\"_ _2\"></span>Strumenti finanziari per <span class=\"_ _2\"></span>stimare l\u2019impairment </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc23\">si basa su un <span class=\"_ _b\"></span>processo finalizzato a dare evidenza del deterioramento del<span class=\"_ _b\"></span>la qualit\u00e0 del credito </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc24\">di <span class=\"_ _1d\"></span>uno <span class=\"_ _1d\"></span>strumento <span class=\"_ _1d\"></span>finanziario <span class=\"_ _24\"></span>alla <span class=\"_ _1d\"></span>data <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>reporting <span class=\"_ _1d\"></span>rispetto <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>data <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>iscrizione <span class=\"_ _1d\"></span>iniziale. <span class=\"_ _1d\"></span>Le </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws17e gsc25\">indicazioni normative in tema di assegnazione dei crediti ai diversi \u201cstage\u201d pr<span class=\"_ _2\"></span>evisti dal Principio </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc26\">(\u201cstaging\u201d o <span class=\"_ _b\"></span>\u201cstage allocation\u201d) <span class=\"_ _b\"></span>prevedono, infatti, di identificare le <span class=\"_ _b\"></span>variazioni significative <span class=\"_ _b\"></span>del </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf7 gsc27\">rischio di credito facendo riferimento alla variazione del merito cr<span class=\"_ _2\"></span>editizio rispetto alla rilevazione </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc28\">iniziale <span class=\"_ _2\"></span>della contr<span class=\"_ _2\"></span>oparte, alla <span class=\"_ _2\"></span>vita attesa <span class=\"_ _2\"></span>dell\u2019attivit\u00e0 <span class=\"_ _2\"></span>finanziaria e <span class=\"_ _2\"></span>ad altr<span class=\"_ _2\"></span>e informazioni <span class=\"_ _a\"></span>forward-<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc29\">looking che possono influenzare il rischio di cr<span class=\"_ _2\"></span>edito.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc2a\">Coerentemente <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>quanto <span class=\"_ _2\"></span>previsto <span class=\"_ _a\"></span>dal <span class=\"_ _2\"></span>principio <span class=\"_ _a\"></span>contabile <span class=\"_ _2\"></span>IFRS <span class=\"_ _a\"></span>9, <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>crediti <span class=\"_ _3\"></span>in <span class=\"_ _2\"></span>bonis <span class=\"_ _2\"></span>sono <span class=\"_ _a\"></span>quindi </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsc2b\">suddivisi in due diverse categorie:</div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsc2c\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Stage <span class=\"_ _24\"> </span>1: <span class=\"_ _24\"> </span>in <span class=\"_ _1\"> </span>tale <span class=\"_ _24\"> </span>bucket <span class=\"_ _1\"> </span>sono <span class=\"_ _24\"> </span>classificate <span class=\"_ _1\"> </span>le <span class=\"_ _24\"> </span>attivit\u00e0 <span class=\"_ _1\"> </span>che <span class=\"_ _24\"> </span>non <span class=\"_ _24\"> </span>presentano <span class=\"_ _24\"> </span>un <span class=\"_ _1\"> </span>significativo </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc2d\">deterioramento <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>rischio <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>credito. <span class=\"_ _b\"></span>Per <span class=\"_ _b\"></span>questo <span class=\"_ _b\"></span>Stage <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _b\"></span>previsto <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>calcolo <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>perdita </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsc2e\">attesa ad un anno su base collettiva;</div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsc2f\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Stage <span class=\"_ _30\"> </span>2: <span class=\"_ _30\"> </span>in <span class=\"_ _30\"> </span>tale <span class=\"_ _30\"> </span>bucket <span class=\"_ _30\"> </span>sono <span class=\"_ _30\"> </span>classificate <span class=\"_ _30\"> </span>le <span class=\"_ _30\"> </span>attivit\u00e0 <span class=\"_ _30\"> </span>che <span class=\"_ _30\"> </span>presentano  un <span class=\"_ _30\"> </span>significativo </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc30\">deterioramento <span class=\"_ _8\"></span>della <span class=\"_ _1d\"></span>qualit\u00e0 <span class=\"_ _8\"></span>del <span class=\"_ _1d\"></span>credito <span class=\"_ _8\"></span>tra <span class=\"_ _8\"></span>la <span class=\"_ _1d\"></span>data <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>reporting <span class=\"_ _8\"></span>e <span class=\"_ _1d\"></span>la <span class=\"_ _8\"></span>rilevazione <span class=\"_ _1d\"></span>iniziale. </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws161 gsc31\">Per tale bucket la perdita attesa deve esser<span class=\"_ _2\"></span>e calcolata in ottica lifetime, ovvero nell\u2019arco di </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsc32\">tutta la durata dello strumento, su base collettiva.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1a gsc33\">Nell\u2019ambito del processo di monitoraggio on going del framework applicativo del principio </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2a gsc34\">contabile IFRS 9, in considerazione del contesto di riferimento condizionato da importanti </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15f gsc35\">elementi di incertezza in precedenza richiamati, Banco Desio ha tenuto conto delle indicazioni </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws11e gsc36\">contenute nei documenti pubblicati da diverse istituzioni internazionali (ESMA, EBA, BCE-SSM, </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc37\">IFRS <span class=\"_ _b\"></span>Foundation), <span class=\"_ _8\"></span>mirando <span class=\"_ _b\"></span>al <span class=\"_ _8\"></span>raggiungimento <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>un <span class=\"_ _b\"></span>equilibrio <span class=\"_ _b\"></span>tra <span class=\"_ _8\"></span>l\u2019esigenza <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>evitare <span class=\"_ _b\"></span>ipotesi </div>eccessivamente procicliche nei modelli utilizzati per la stima delle per<span class=\"_ _2\"></span>dite attese su crediti e la<span class=\"_ _567\"> </span>necessit\u00e0 <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>assicurare che <span class=\"_ _8\"></span>i <span class=\"_ _b\"></span>rischi <span class=\"_ _8\"></span>cui <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>Banca <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _8\"></span>(o <span class=\"_ _b\"></span>sar\u00e0) <span class=\"_ _b\"></span>esposto <span class=\"_ _8\"></span>si <span class=\"_ _b\"></span>riflettano <span class=\"_ _8\"></span>adeguatamente<span class=\"_ _567\"> </span>nelle valutazioni di bilancio.<span class=\"_ _567\"> </span>In tale contesto, il Gruppo ha ritenuto opportuno aggiornare le pr<span class=\"_ _2\"></span>evisioni macroeconomiche<span class=\"_ _567\"> </span>utilizzate <span class=\"_ _24\"></span>per <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>stima <span class=\"_ _24\"> </span>delle <span class=\"_ _1\"> </span>perdite <span class=\"_ _1d\"></span>attese <span class=\"_ _24\"> </span>al <span class=\"_ _1\"> </span>fine <span class=\"_ _24\"></span>di <span class=\"_ _24\"> </span>includere <span class=\"_ _24\"></span>gli <span class=\"_ _24\"></span>elementi <span class=\"_ _24\"></span>di <span class=\"_ _24\"> </span>cambiamento<span class=\"_ _567\"> </span>macroeconomico attuali e pr<span class=\"_ _2\"></span>ospettici forniti dai provider specializzati.<span class=\"_ _567\"> </span>Stima della perdita attesa (Expected Cr<span class=\"_ _2\"></span>edit Loss) \u2013 Stage 1 e Stage 2<span class=\"_ _567\"> </span>Il modello di calcolo dell\u2019Expected Credit Loss (ECL) per la misurazione dell\u2019impairment degli<span class=\"_ _567\"> </span>strumenti <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>deteriorati, <span class=\"_ _b\"></span>d<span class=\"_ _b\"></span>iffer<span class=\"_ _2\"></span>enziato <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>funzione <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>classificazione <span class=\"_ _b\"></span>dell\u2019esposizione <span class=\"_ _8\"></span>nello<span class=\"_ _567\"> </span>Stage 1 o nello Stage 2, si basa sulla seguente formula:<span class=\"_ _567\"> </span>dove:<span class=\"_ _567\"> </span>PDt  <span class=\"_ _f\"> </span>rappresenta <span class=\"_ _a\"></span>la <span class=\"_ _2\"></span>probabilit\u00e0 <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>default <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>ogni <span class=\"_ _2\"></span>data <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>cash <span class=\"_ _2\"></span>flow<span class=\"_ _2\"></span>. <span class=\"_ _2\"></span>T<span class=\"_ _3\"></span>rattasi <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>probabilit\u00e0<span class=\"_ _567\"> </span>di passare dallo <span class=\"_ _b\"></span>stato <span class=\"_ _b\"></span>performing a <span class=\"_ _b\"></span>quello <span class=\"_ _b\"></span>del deteriorato <span class=\"_ _b\"></span>nell\u2019orizzonte <span class=\"_ _b\"></span>temporale di<span class=\"_ _567\"> </span>un anno (PD a 1 anno) o lungo l\u2019intera durata dell\u2019esposizione (PD lifetime);<span class=\"_ _567\"> </span>EADt <span class=\"_ _159\"> </span>rappresenta l\u2019esposizione di controparte ad ogni data di cash flow;<span class=\"_ _567\"> </span>LGDt <span class=\"_ _7e\"> </span>rappr<span class=\"_ _2\"></span>esenta la <span class=\"_ _a\"></span>perdita <span class=\"_ _2\"></span>associata per <span class=\"_ _2\"></span>controparte <span class=\"_ _a\"></span>a ogni <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di cash <span class=\"_ _2\"></span>flow<span class=\"_ _a\"></span>. T<span class=\"_ _3\"></span>rattasi <span class=\"_ _2\"></span>della<span class=\"_ _567\"> </span>percentuale di per<span class=\"_ _2\"></span>dita in caso di default, sulla base dell\u2019esperienza storica osservata<span class=\"_ _567\"> </span>in un determinato periodo di osservazione, nonch\u00e9 dell\u2019evoluzione prospettica lungo<span class=\"_ _567\"> </span>l\u2019intera durata dell\u2019esposizione (lifetime);<span class=\"_ _567\"> </span>r <span class=\"_ _142\"> </span>rappresenta il tasso di sconto;<span class=\"_ _567\"> </span>t <span class=\"_ _142\"> </span>rappresenta il numero di cash flow;<span class=\"_ _567\"> </span>T <span class=\"_ _100\"> </span>rappresenta <span class=\"_ _1d\"></span>il <span class=\"_ _24\"></span>numero <span class=\"_ _8\"></span>complessivo <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>cash <span class=\"_ _24\"></span>flow<span class=\"_ _2\"></span>, <span class=\"_ _1d\"></span>limitato <span class=\"_ _1d\"></span>ai <span class=\"_ _24\"> </span>12 <span class=\"_ _1d\"></span>mesi <span class=\"_ _24\"></span>successivi <span class=\"_ _1d\"></span>per <span class=\"_ _24\"></span>i<span class=\"_ _567\"> </span>rapporti in stage 1, e riferito a tutta la vita residua per gli stage 2.<span class=\"_ _567\"> </span><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsc56\">Come meglio rappresentato nel successivo paragrafo \u201cInclusione dei fattori forwar<span class=\"_ _2\"></span>d looking\u201d,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf1 gsc57\">le curve di PD stimate sono distinte per ciascuno scenario macroeconomico selezionato e<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws4c gsc58\">vengono applicate per Il calcolo dell\u2019ECL per ciascuno di tali scenari. La misura di perdita<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc59\">attesa <span class=\"_ _a\"></span>finale <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>ottenuta <span class=\"_ _2\"></span>ponderando <span class=\"_ _a\"></span>le <span class=\"_ _2\"></span>misure <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>Expected <span class=\"_ _2\"></span>Credit <span class=\"_ _a\"></span>Loss <span class=\"_ _a\"></span>condizionate <span class=\"_ _2\"></span>agli <span class=\"_ _2\"></span>scenari<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsc5a\">macroeconomici per le rispettive pr<span class=\"_ _2\"></span>obabilit\u00e0 di accadimento.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws303 gsc5b\">I modelli utilizzati per la stima dei suddetti parametri derivano dagli omologhi parametri<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc5c\">sviluppati <span class=\"_ _8\"></span>in <span class=\"_ _1d\"></span>base <span class=\"_ _8\"></span>alle <span class=\"_ _1d\"></span>pi\u00f9 <span class=\"_ _1d\"></span>recenti <span class=\"_ _8\"></span>linee <span class=\"_ _8\"></span>guida <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>ambito <span class=\"_ _8\"></span>regolamentare, <span class=\"_ _8\"></span>apportando <span class=\"_ _8\"></span>specifici<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc5d\">adattamenti <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>tenere conto <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>differenti requisiti e <span class=\"_ _b\"></span>final<span class=\"_ _b\"></span>it\u00e0 <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>modello <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>impairment <span class=\"_ _b\"></span>IFRS<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc5e\">9 rispetto a quello regolamentar<span class=\"_ _2\"></span>e.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc5f\">La definizione dei suddetti parametri ha quindi tenuto conto dei seguenti obiettivi:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsc60\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">rimozione degli <span class=\"_ _2\"></span>elementi previsti <span class=\"_ _2\"></span>ai soli <span class=\"_ _2\"></span>fini regolamentari, <span class=\"_ _2\"></span>quali la <span class=\"_ _2\"></span>componente down turn<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws18 gsc61\">considerata nel calcolo LGD regolamentar<span class=\"_ _2\"></span>e per tenere conto del ciclo economico avverso,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws87 gsc62\">i margin of conservativism pr<span class=\"_ _2\"></span>evisti per la PD, LGD ed EAD e l\u2019add-on dei costi indiretti con<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsc63\">l\u2019obiettivo di evitare un ef<span class=\"_ _2\"></span>fetto double-counting sul conto economico;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsc64\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsf6\">inclusione delle condizioni del ciclo economico corrente (Point-in-Time risk measur<span class=\"_ _2\"></span>es) in<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wsf6\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws90 gsc65\">sostituzione di una misurazione dei parametri lungo il ciclo economico (TTC \u2013 Through The<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc66\">Cycle) prevista ai fini r<span class=\"_ _2\"></span>egolamentari;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsc67\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws269\">introduzione di informazioni pr<span class=\"_ _2\"></span>evisionali riguardanti la futura dinamica dei fattori<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws269\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc68\">macroeconomici <span class=\"_ _b\"></span>(Forward <span class=\"_ _8\"></span>looking <span class=\"_ _b\"></span>risk) <span class=\"_ _8\"></span>ritenuti <span class=\"_ _8\"></span>potenzialmente <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>grado <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>influenzare <span class=\"_ _8\"></span>la<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsc69\">situazione del debitore;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsc6a\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws1a6\">estensione dei parametri di rischio ad una prospettiva pluriennale, tenendo conto della<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws1a6\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsc6b\">durata dell\u2019esposizione creditizia da valutar<span class=\"_ _2\"></span>e (lifetime).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws9b gs2ea\">Di seguito si forniscono informazioni di maggior dettaglio sulla modalit\u00e0 con cui il Gruppo ha<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws5 gs2eb\">determinato i citati parametri di rischio IFRS 9 compliant, con particolare riferimento ai fattori<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsc6c\">forward looking.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws245 gs2ed\">Al riguardo si deve pr<span class=\"_ _2\"></span>ecisare che l\u2019aggiornamento delle serie storiche dei parametri e<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs2ee\">conseguentemente l\u2019attivit\u00e0 di ricalibrazione degli stessi \u00e8 effettuata su base annua.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff5 fs3 fc0 sc0 ls0 ws0 gsc89\">Stima del parametro PD<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc8a\">I <span class=\"_ _8\"></span>parametri <span class=\"_ _8\"></span>PD <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>stati <span class=\"_ _8\"></span>opportunamente <span class=\"_ _1d\"></span>calibrati, <span class=\"_ _8\"></span>mediante <span class=\"_ _8\"></span>modelli <span class=\"_ _8\"></span>satellite, <span class=\"_ _1d\"></span>per <span class=\"_ _8\"></span>riflettere<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc8b\">i <span class=\"_ _8\"></span>tassi <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>inadempienza <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>base <span class=\"_ _1d\"></span>alle <span class=\"_ _8\"></span>condizioni <span class=\"_ _8\"></span>correnti <span class=\"_ _8\"></span>(PiT) <span class=\"_ _1d\"></span>e <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>quelle <span class=\"_ _1d\"></span>prospettiche <span class=\"_ _8\"></span>(forward<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1a gsc8c\">looking). Detti parametri sono stimati non solo con riferimento all\u2019orizzonte dei dodici mesi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws26 gsc8d\">successivi alla data di reporting, ma anche negli anni futuri, in modo da consentir<span class=\"_ _2\"></span>e il calcolo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsc8e\">degli accantonamenti lifetime.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws137 gsc8f\">Le curve di PD lifetime sono state costruite moltiplicando tra loro, con appr<span class=\"_ _2\"></span>occio markoviano,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws51 gsc90\">le matrici di migrazione del rating a 12 mesi distinte per segmenti e condizionate agli scenari<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws55 gsc91\">macroeconomici pr<span class=\"_ _2\"></span>ospettici. Ad ogni classe di rating assegnata alle controparti tramite modelli<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15e gsc92\">interni viene associata la relativa curva di PD lifetime. Di seguito i principali step metodologici<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsc93\">utilizzati per la stima del parametro PD lifetime:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsc94\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws14d\">costruzione delle matrici di migrazione Point in Time (PiT) storiche per ogni segmento di<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws14d\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc95\">rischio <span class=\"_ _b\"></span>definito <span class=\"_ _8\"></span>dai <span class=\"_ _b\"></span>modelli <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>rating <span class=\"_ _8\"></span>e, <span class=\"_ _b\"></span>sulla <span class=\"_ _8\"></span>base <span class=\"_ _b\"></span>della <span class=\"_ _8\"></span>media <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>tali <span class=\"_ _b\"></span>matrici, <span class=\"_ _8\"></span>ottenimento<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsc96\">delle matrici di migrazione a 3 anni per ogni segmento di rischio;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsc97\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsa7\">determinazione delle matrici di migrazione PiT future per i primi tr<span class=\"_ _2\"></span>e anni successivi rispetto<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wsa7\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws121 gsc98\">alla data di reporting, ottenute sulla base delle matrici di migrazione PiT condizionate<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2 gsc99\">in base ad alcuni selezionati scenari macroeconomici, tramite modelli satellite (metodo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsc5 gsc9a\">Merton) in grado di esprimere la sensitivit\u00e0 delle misur<span class=\"_ _2\"></span>e di PD rispetto alle variazioni delle<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws9c gsc9b\">principali grandezze economiche. T<span class=\"_ _3\"></span>ali modelli satellite sono differ<span class=\"_ _2\"></span>enziati per segmento<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc9c\">Imprese e Privati ed utilizzano variabili specifiche per ogni segmento;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsc9d\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws169\">ottenimento delle PD cumulate per classe di rating e scenario, mediante prodotto matriciale<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws169\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc9e\">(markov chain <span class=\"_ _b\"></span>techniques) delle <span class=\"_ _b\"></span>matrici di <span class=\"_ _b\"></span>migrazione <span class=\"_ _b\"></span>Pit future per <span class=\"_ _b\"></span>i primi <span class=\"_ _b\"></span>tre anni, come<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsc9f\">in <span class=\"_ _24\"> </span>precedenza <span class=\"_ _24\"> </span>calcolate, <span class=\"_ _1\"> </span>mentre <span class=\"_ _24\"> </span>dal <span class=\"_ _1\"> </span>quarto <span class=\"_ _24\"> </span>anno <span class=\"_ _1\"> </span>in <span class=\"_ _24\"> </span>poi <span class=\"_ _1\"> </span>viene <span class=\"_ _1\"> </span>utilizzata <span class=\"_ _24\"> </span>la <span class=\"_ _1\"> </span>matrice <span class=\"_ _1\"> </span>1-yr<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws51 gsca0\">TTC ipotizzata costante in ogni periodo t, ottenuta mediante il decondizionamento delle<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsca1\">singole <span class=\"_ _a\"></span>matrici <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>migrazione <span class=\"_ _2\"></span>annuali <span class=\"_ _a\"></span>osservate <span class=\"_ _a\"></span>negli <span class=\"_ _a\"></span>ultimi <span class=\"_ _2\"></span>cinque <span class=\"_ _a\"></span>anni <span class=\"_ _a\"></span>attraverso <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>metodo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsca2\">di Merton\u2013V<span class=\"_ _2\"></span>asicek;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsca3\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws57\">generazione della curva PD cumulata lifetime come media delle curve di PD cumulate di<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws57\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsca4\">ogni scenario macroeconomico selezionato.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws10b gsca5\">Si fa rinvio al successivo paragrafo \u201cInclusione dei fattori forward looking\u201d per ulteriori dettagli<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsca6\">sulla modalit\u00e0 di costruzione del parametro PD.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff5 fs3 fc0 sc0 ls0 ws0 gs581\">Stima del parametro LGD<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs583\">I parametri <span class=\"_ _2\"></span>LGD sono <span class=\"_ _2\"></span>stati opportunamente <span class=\"_ _2\"></span>calibrati, per <span class=\"_ _2\"></span>riflettere <span class=\"_ _2\"></span>i tassi <span class=\"_ _2\"></span>di per<span class=\"_ _2\"></span>dita in <span class=\"_ _2\"></span>base alle<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs584\">condizioni corr<span class=\"_ _2\"></span>enti (PiT) e a <span class=\"_ _2\"></span>quelle prospettiche <span class=\"_ _2\"></span>(forward looking). <span class=\"_ _2\"></span>Detti parametri sono stimati<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws47 gs6d7\">non solo con riferimento all\u2019orizzonte dei dodici mesi successivi alla data di reporting, ma anche<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs585\">negli anni futuri, in modo da consentire il calcolo degli accantonamenti lifetime.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws12a gs586\">Per il Gruppo, le curve di LGD lifetime sono distinte per segmenti e condizionate agli scenari<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs587\">prospettici macr<span class=\"_ _2\"></span>oeconomici.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd3 gs588\">Ad ogni esposizione tramite modelli interni viene associata la relativa curva di LGD lifetime. Di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs309\">seguito i principali step metodologici utilizzati per la stima del parametro:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs49b\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws16b\">stima Point in Time (PiT) della probabilit\u00e0 di migrazione allo stato di Sof<span class=\"_ _2\"></span>ferenza (in seguito<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws16b\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws165 gs49c\">P-Soff) e del tasso di per<span class=\"_ _2\"></span>dita in stato di sofferenza (in seguito LGS), sulla base dei dati storici<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs49d\">degli ultimi 3 anni per ogni segmento di rischio;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsc86\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws134\">determinazione dei parametri P-Soff ed LGS futuri per i primi tr<span class=\"_ _2\"></span>e anni successivi rispetto<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws134\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws26c gs4a0\">alla data di reporting, ottenuto condizionandolo in base ad alcuni selezionati scenari<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws100 gs4a1\">macroeconomici, tramite modelli satellite in grado di esprimer<span class=\"_ _2\"></span>e la sensitivit\u00e0 delle misure di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws5 gs4a2\">rischio rispetto alle variazioni delle principali grandezze economiche. T<span class=\"_ _3\"></span>ali modelli satellite<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs4a3\">sono <span class=\"_ _2\"></span>differenziati <span class=\"_ _a\"></span>per segmento <span class=\"_ _2\"></span>Imprese <span class=\"_ _a\"></span>e Privati <span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>utilizzano variabili <span class=\"_ _a\"></span>specifiche per <span class=\"_ _2\"></span>ogni<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs4a4\">segmento;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsc87\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws52\">ottenimento delle LGD lifetime tramite l\u2019applicazione dei parametri PiT e forward looking<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws52\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws132 gs58b\">per i primi tre anni, come in pr<span class=\"_ _2\"></span>ecedenza calcolati, nel modello di calcolo a componenti della<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs4a7\">LGD. <span class=\"_ _2\"></span>Dal <span class=\"_ _a\"></span>quarto <span class=\"_ _2\"></span>anno <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>poi <span class=\"_ _2\"></span>viene <span class=\"_ _2\"></span>utilizzata <span class=\"_ _a\"></span>la <span class=\"_ _2\"></span>LGD <span class=\"_ _2\"></span>TTC <span class=\"_ _2\"></span>ipotizzata <span class=\"_ _2\"></span>costante <span class=\"_ _2\"></span>in <span class=\"_ _a\"></span>ogni <span class=\"_ _2\"></span>periodo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs4a8\">t, basata sui parametri stimati sulle medie di lungo periodo.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff5 fs3 fc0 sc0 ls0 ws0 gs317\">Stima EAD<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws21 gs319\">Per le esposizioni per cassa, il parametro EAD \u00e8 rappr<span class=\"_ _2\"></span>esentato, ad ogni data di pagamento<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1ee gs31a\">futura, dal debito residuo sulla base del piano di ammortamento, maggiorato delle eventuali<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs31b\">rate non pagate e/o scadute.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws154 gs4ac\">Per le esposizioni fuori bilancio, rappresentate dalle garanzie e dagli impegni ad er<span class=\"_ _2\"></span>ogare fondi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws11c gs31d\">irrevocabili o r<span class=\"_ _2\"></span>evocabili, l\u2019EAD \u00e8 pari al valore nominale ponderato per un apposito fattore di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsb0 gs4ad\">conversione creditizia (CCF \u2013 Cr<span class=\"_ _2\"></span>edit Conversion Factor), determinato in conformit\u00e0 ai modelli<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs31e\">interni ed utilizzando l\u2019approccio standar<span class=\"_ _2\"></span>d per le rimanenti esposizioni.<span class=\"_ _567\"> </span></div>nclusione del rischio climatico ambientale (fisico e transizione)<span class=\"_ _567\"> </span>Nell\u2019esercizio di riferimento, il Gruppo ha aggiornato gli interventi sui modelli interni utilizzati<span class=\"_ _567\"> </span>per la valutazione del rischio di credito per incorporar<span class=\"_ _2\"></span>e le componenti di rischio climatico<span class=\"_ _567\"> </span>ambientale in coerenza con le evidenze derivanti dall'analisi dei canali di trasmissione e<span class=\"_ _567\"> </span>dall'analisi di accertamento focalizzata sulla valutazione (delle opportunit\u00e0 e) dei rischi derivanti<span class=\"_ _567\"> </span>dai <span class=\"_ _b\"></span>fattori <span class=\"_ _8\"></span>climatico-ambientali, <span class=\"_ _b\"></span>funzionale <span class=\"_ _8\"></span>alla <span class=\"_ _b\"></span>quantificazione <span class=\"_ _8\"></span>del <span class=\"_ _b\"></span>relativo <span class=\"_ _8\"></span>impatto <span class=\"_ _b\"></span>sugli <span class=\"_ _8\"></span>attivi<span class=\"_ _567\"> </span>aziendali.<span class=\"_ _567\"> </span>n particolare, alla data di riferimento del 31 dicembr<span class=\"_ _2\"></span>e 2025, per tener conto dei rischi derivanti<span class=\"_ _567\"> </span>dai fattori climatico-ambientali nel calcolo delle perdite attese (impairment) in applicazione del<span class=\"_ _567\"> </span>principio contabile internazionale IFRS9 \u00e8 stato aggiornato l\u2019aggiustamento alle componenti<span class=\"_ _567\"> </span>modellistiche dei parametri di rischio adottati (euro 4,1 milioni, si veda il successivo punto \u201cIn-<span class=\"_ _567\"> </span>Model Adjustment\u201d) accompagnato, per una prudente copertura delle perdite attese nell\u2019attuale<span class=\"_ _567\"> </span>contesto <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>incertezza <span class=\"_ _b\"></span>sugli <span class=\"_ _b\"></span>scenari <span class=\"_ _b\"></span>futuri, <span class=\"_ _8\"></span>da rettifiche <span class=\"_ _b\"></span>post <span class=\"_ _b\"></span>modello <span class=\"_ _b\"></span>(euro <span class=\"_ _b\"></span>8,8 <span class=\"_ _b\"></span>milioni, <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>veda<span class=\"_ _567\"> </span>l successivo punto \u201cPost-Model Adjustment\u201d) che determinano un impatto complessivo sugli<span class=\"_ _567\"> </span>attivi aziendali di euro 12,9 milioni corr<span class=\"_ _2\"></span>elati alla componente climatico-ambientale (in linea con<span class=\"_ _567\"> </span>euro13,0 milioni del pr<span class=\"_ _2\"></span>ecedente esercizio).<span class=\"_ _567\"> </span>Al <span class=\"_ _1d\"></span>riguardo <span class=\"_ _8\"></span>si <span class=\"_ _1d\"></span>fa <span class=\"_ _1d\"></span>ulteriormente <span class=\"_ _1d\"></span>rimando <span class=\"_ _1d\"></span>a <span class=\"_ _1d\"></span>quanto <span class=\"_ _24\"></span>illustrato <span class=\"_ _8\"></span>(i) <span class=\"_ _24\"></span>nel <span class=\"_ _8\"></span>paragrafo <span class=\"_ _1d\"></span>\u201cLa <span class=\"_ _24\"></span>misurazione<span class=\"_ _567\"> </span>e la gestione dei rischi\u201d della relazione sulla gestione, (ii) nel paragrafo \u201c11.1.4 V<span class=\"_ _a\"></span>alutazione<span class=\"_ _567\"> </span>della rilevanza\u201d della Rendicontazione di sostenibilit\u00e0 contenuta nella relazione sulla gestione<span class=\"_ _567\"> </span>consolidata e (iii) nell\u2019informativa \u201cAspetti climatici e ambientali e relativi impatti contabili\u201d<span class=\"_ _567\"> </span>della \u201cParte A \u2013 Politiche Contabili, A.1 Parte generale, Sezione 5 \u2013 Altri aspetti, Aspetti di<span class=\"_ _567\"> </span>maggiori rilievo per le valutazioni di bilancio\u201d della nota integrativa.<span class=\"_ _567\"> </span><table class=\"s w5c4 h221\" id=\"_a6bec997-2dbd-4bb4-b085-b75d5ef3f906\"><tr><td class=\"c n x304 y41ed w5c5 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">bilancio 31 dicembre 2024<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1872 y41ed w5d3 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Scenario Positivo<span class=\"_ _567\"> </span></div></td><td class=\"c n x1855 y41ed w5c7 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Scenario Base<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x1856 y41ed w5c8 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Scenario Negativo<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y413a w5d4 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Indicatori macroeconomici<span class=\"_ _567\"> </span></div></td><td class=\"c n x1857 y413a w5d5 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Min<span class=\"_ _567\"> </span></div></td><td class=\"c n x1873 y413a w5d6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Max<span class=\"_ _567\"> </span></div></td><td class=\"c n x1859 y413a w5d5 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Min<span class=\"_ _567\"> </span></div></td><td class=\"c n x1874 y413a w5d6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Max<span class=\"_ _567\"> </span></div></td><td class=\"c n x185b y413a w5d5 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Min<span class=\"_ _567\"> </span></div></td><td class=\"c n x1875 y413a w5d6 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Max<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4360 w5d7 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">PIL Italia<span class=\"_ _567\"> </span></div></td><td class=\"c n x185d y4360 w559 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">0.18<span class=\"_ _567\"> </span></div></td><td class=\"c n x185e y4360 w559 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">0.39<span class=\"_ _567\"> </span></div></td><td class=\"c n x1876 y4360 w559 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">0.09<span class=\"_ _567\"> </span></div></td><td class=\"c n x1860 y4360 w559 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">0.19<span class=\"_ _567\"> </span></div></td><td class=\"c n x1861 y4360 w5d8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-0.09<span class=\"_ _567\"> </span></div></td><td class=\"c n x1877 y4360 w559 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">0.55<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4361 w5cf h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Indice dei prezzi al consumo<span class=\"_ _567\"> </span></div></td><td class=\"c n x1863 y4361 w559 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">0.27<span class=\"_ _567\"> </span></div></td><td class=\"c n x1864 y4361 w559 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">0.52<span class=\"_ _567\"> </span></div></td><td class=\"c n x1878 y4361 w559 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">0.42<span class=\"_ _567\"> </span></div></td><td class=\"c n x1866 y4361 w559 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">0.53<span class=\"_ _567\"> </span></div></td><td class=\"c n x1867 y4361 w559 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">0.48<span class=\"_ _567\"> </span></div></td><td class=\"c n x1879 y4361 w559 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">0.66<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4362 w5d0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>asso di disoccupazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x187a y4362 w5d8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-3.49<span class=\"_ _567\"> </span></div></td><td class=\"c n x186a y4362 w5d8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-1.10<span class=\"_ _567\"> </span></div></td><td class=\"c n x186b y4362 w5d9 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-0.96<span class=\"_ _567\"> </span></div></td><td class=\"c n x186c y4362 w559 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">0.12<span class=\"_ _567\"> </span></div></td><td class=\"c n x186d y4362 w559 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">0.72<span class=\"_ _567\"> </span></div></td><td class=\"c n x187b y4362 w559 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.78<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w5d1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Probabilit\u00e0 di accadimento<span class=\"_ _567\"> </span></div></td><td class=\"c n x186f y3de2 w5d2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10%<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1870 y3de2 w5d2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">55%<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1871 y3de2 w5d2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">35%<span class=\"_ _567\"> </span></div></td><td></td></tr></table><div class=\"t m0 h13 ff5 fs3 fc0 sc0 ls0 ws0 gsca8\">Inclusione dei fattori forward looking<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsca9\">Ai <span class=\"_ _2\"></span>fini della <span class=\"_ _a\"></span>determinazione delle <span class=\"_ _2\"></span>perdite <span class=\"_ _2\"></span>attese, <span class=\"_ _2\"></span>l\u2019inclusione delle <span class=\"_ _a\"></span>informazioni forwar<span class=\"_ _2\"></span>d looking<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws104 gscaa\">\u00e8 ottenuta considerando gli effetti sui parametri di rischio, derivanti da dif<span class=\"_ _2\"></span>ferenti scenari<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsab gscab\">macroeconomici. Nel dettaglio, i molteplici possibili scenari macr<span class=\"_ _2\"></span>oeconomici alternativi sono<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws141 gscac\">stati ricondotti ad un numero limitato di tr<span class=\"_ _2\"></span>e scenari (positivo, base e negativo) che costituiscono<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gscad\">l\u2019input dei <span class=\"_ _b\"></span>cosiddetti <span class=\"_ _b\"></span>\u201cmodelli <span class=\"_ _b\"></span>satellite\u201d. <span class=\"_ _b\"></span>Il ricorso <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>questi <span class=\"_ _b\"></span>ultimi modelli <span class=\"_ _b\"></span>permette <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>definire,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2ff gscae\">tramite tecniche di regr<span class=\"_ _2\"></span>essione statistica, la relazione tra un numero limitato di variabili<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gscaf\">macroeconomiche <span class=\"_ _24\"></span>significative, <span class=\"_ _24\"></span>assunte <span class=\"_ _24\"> </span>a <span class=\"_ _1\"> </span>riferimento, <span class=\"_ _24\"> </span>ed <span class=\"_ _24\"> </span>i <span class=\"_ _1\"> </span>tassi <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>decadimento <span class=\"_ _24\"> </span>dei <span class=\"_ _24\"> </span>diversi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gscb0\">segmenti. <span class=\"_ _1d\"></span>Il <span class=\"_ _24\"> </span>risultato <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>queste <span class=\"_ _24\"> </span>stime <span class=\"_ _24\"></span>\u00e8 <span class=\"_ _1d\"></span>utilizzato <span class=\"_ _24\"> </span>per <span class=\"_ _24\"></span>crear<span class=\"_ _2\"></span>e <span class=\"_ _24\"></span>dei <span class=\"_ _1d\"></span>fattori <span class=\"_ _24\"> </span>di <span class=\"_ _24\"></span>stress, <span class=\"_ _1d\"></span>distinti <span class=\"_ _1d\"></span>per<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gscb1\">scenario e segmenti di rischio.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gscb2\">Ai <span class=\"_ _8\"></span>fini <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>includere <span class=\"_ _b\"></span>valutazioni <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>rischio <span class=\"_ _b\"></span>prospettiche <span class=\"_ _8\"></span>distinte <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>settori <span class=\"_ _8\"></span>commerciali <span class=\"_ _b\"></span>ed <span class=\"_ _8\"></span>aree<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gscb3\">geografiche, <span class=\"_ _24\"></span>i <span class=\"_ _24\"> </span>\u201cmodelli <span class=\"_ _24\"> </span>satellite\u201d <span class=\"_ _24\"> </span>della <span class=\"_ _1\"> </span>PD <span class=\"_ _24\"></span>sono <span class=\"_ _24\"> </span>distinti <span class=\"_ _24\"> </span>per <span class=\"_ _24\"> </span>macro-settore <span class=\"_ _1d\"></span>commerciale <span class=\"_ _24\"> </span>per<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gscb4\">il <span class=\"_ _1d\"></span>segmento <span class=\"_ _1d\"></span>Imprese <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>macro-area <span class=\"_ _8\"></span>geografica <span class=\"_ _24\"></span>per <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>segmento <span class=\"_ _1d\"></span>Privati. <span class=\"_ _24\"></span>Dunque, <span class=\"_ _1d\"></span>la <span class=\"_ _1d\"></span>stima<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15e gscb5\">della relazione econometrica sopra citata tra il tasso di default e le variabili macr<span class=\"_ _2\"></span>oeconomiche<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws135 gscb6\">esplicative \u00e8 condotta con un maggiore livello di granularit\u00e0 in modo da coglier<span class=\"_ _2\"></span>e l\u2019impatto<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gscb7\">asimmetrico <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>eventi <span class=\"_ _8\"></span>economici <span class=\"_ _1d\"></span>storici <span class=\"_ _1d\"></span>su <span class=\"_ _8\"></span>diversi <span class=\"_ _1d\"></span>settori <span class=\"_ _1d\"></span>ed <span class=\"_ _8\"></span>aree <span class=\"_ _8\"></span>geografiche <span class=\"_ _1d\"></span>e <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>inglobare<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gscb8\">elementi <span class=\"_ _24\"> </span>previsionali <span class=\"_ _24\"></span>differ<span class=\"_ _2\"></span>enziati <span class=\"_ _1\"> </span>che <span class=\"_ _24\"></span>riflettono <span class=\"_ _24\"> </span>maggiormente <span class=\"_ _24\"> </span>la <span class=\"_ _1\"> </span>rischiosit\u00e0 <span class=\"_ _24\"> </span>prospettica <span class=\"_ _24\"> </span>del<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gscb9\">portafoglio.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gscba\">Infine, <span class=\"_ _77\"> </span>considerato <span class=\"_ _30\"> </span>il <span class=\"_ _77\"> </span>persistere <span class=\"_ _30\"> </span>dell\u2019incertezza <span class=\"_ _77\"> </span>dell\u2019attuale <span class=\"_ _77\"> </span>contesto <span class=\"_ _77\"> </span>economico, <span class=\"_ _30\"> </span>\u00e8 <span class=\"_ _77\"> </span>stato<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gscbb\">mantenuto <span class=\"_ _8\"></span>invariato <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>mix <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>probabilit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>accadimento <span class=\"_ _8\"></span>affiancando <span class=\"_ _8\"></span>allo <span class=\"_ _8\"></span>scenario <span class=\"_ _8\"></span>\u201cbase\u201d<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gscbc\">ritenuto maggiormente probabile, uno scenario alternativo \u201cnegativo\u201d ed uno \u201cpositivo\u201d.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws89 gscbd\">Nelle seguenti tabelle si fornisce evidenza dei valori minimi e massimi (\u201crange di valori\u201d) riferiti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws13f gscbe\">ai principali parametri macroeconomici considerati nei modelli di condizionamento forwar<span class=\"_ _2\"></span>d<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gscbf\">looking <span class=\"_ _8\"></span>(c.d. <span class=\"_ _1d\"></span>modelli <span class=\"_ _8\"></span>satellite, <span class=\"_ _1d\"></span>tempo <span class=\"_ _1d\"></span>per <span class=\"_ _8\"></span>tempo <span class=\"_ _1d\"></span>oggetto <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>calibrazione <span class=\"_ _1d\"></span>e <span class=\"_ _8\"></span>affinamento), <span class=\"_ _8\"></span>per<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gscc0\">gli <span class=\"_ _1d\"></span>scenari <span class=\"_ _24\"> </span>ritenuti <span class=\"_ _24\"> </span>maggiormente <span class=\"_ _24\"></span>in <span class=\"_ _1d\"></span>grado <span class=\"_ _24\"> </span>di <span class=\"_ _24\"> </span>influenzare <span class=\"_ _1d\"></span>le <span class=\"_ _24\"></span>perdite <span class=\"_ _1d\"></span>attese <span class=\"_ _24\"></span>delle <span class=\"_ _24\"></span>esposizioni<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws176 gscc1\">creditizie in bonis e le r<span class=\"_ _2\"></span>elative probabilit\u00e0 di accadimento considerate al 31 dicembre 2025 e<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gscc2\">2024:<span class=\"_ _567\"> </span></div><div class=\"gscc3\"><table class=\"s w5c4 h220\" id=\"_d02e40aa-52b0-427f-bcf3-744d3856e1d6\"><tr><td class=\"c n x304 y435f w5c5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">bilancio 31 dicembre 2025<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1854 y435f w5c6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Scenario Positivo<span class=\"_ _567\"> </span></div></td><td class=\"c n x1855 y435f w5c7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Scenario Base<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x1856 y435f w5c8 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Scenario Negativo<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y413b w5c9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Indicatori macroeconomici<span class=\"_ _567\"> </span></div></td><td class=\"c n x1857 y413b w5ca h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Min<span class=\"_ _567\"> </span></div></td><td class=\"c n x1858 y413b w5cb h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Max<span class=\"_ _567\"> </span></div></td><td class=\"c n x1859 y413b w5ca h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Min<span class=\"_ _567\"> </span></div></td><td class=\"c n x185a y413b w5cb h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Max<span class=\"_ _567\"> </span></div></td><td class=\"c n x185b y413b w5ca h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Min<span class=\"_ _567\"> </span></div></td><td class=\"c n x185c y413b w5cb h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Max<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42f3 w5cc h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">PIL Italia<span class=\"_ _567\"> </span></div></td><td class=\"c n x185d y42f3 w559 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0.12<span class=\"_ _567\"> </span></div></td><td class=\"c n x185e y42f3 w5cd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0.41<span class=\"_ _567\"> </span></div></td><td class=\"c n x185f y42f3 w5cd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0.05<span class=\"_ _567\"> </span></div></td><td class=\"c n x1860 y42f3 w559 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0.22<span class=\"_ _567\"> </span></div></td><td class=\"c n x1861 y42f3 w5ce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-0.32<span class=\"_ _567\"> </span></div></td><td class=\"c n x1862 y42f3 w5cd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0.13<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42f4 w5cf h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Indice dei prezzi al consumo<span class=\"_ _567\"> </span></div></td><td class=\"c n x1863 y42f4 w559 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0.35<span class=\"_ _567\"> </span></div></td><td class=\"c n x1864 y42f4 w5cd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0.52<span class=\"_ _567\"> </span></div></td><td class=\"c n x1865 y42f4 w5cd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0.49<span class=\"_ _567\"> </span></div></td><td class=\"c n x1866 y42f4 w559 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0.53<span class=\"_ _567\"> </span></div></td><td class=\"c n x1867 y42f4 w5cd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0.37<span class=\"_ _567\"> </span></div></td><td class=\"c n x1868 y42f4 w5cd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0.78<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41ff w5d0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>asso di disoccupazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1869 y41ff w5ce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-2.57<span class=\"_ _567\"> </span></div></td><td class=\"c n x186a y41ff w5ce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-1.34<span class=\"_ _567\"> </span></div></td><td class=\"c n x186b y41ff w5ce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-0.67<span class=\"_ _567\"> </span></div></td><td class=\"c n x186c y41ff w559 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">0.15<span class=\"_ _567\"> </span></div></td><td class=\"c n x186d y41ff w5cd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.28<span class=\"_ _567\"> </span></div></td><td class=\"c n x186e y41ff w5cd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">4.19<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w5d1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Probabilit\u00e0 di accadimento<span class=\"_ _567\"> </span></div></td><td class=\"c n x186f y3de2 w5d2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10%<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1870 y3de2 w5d2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">55%<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1871 y3de2 w5d2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">35%<span class=\"_ _567\"> </span></div></td><td></td></tr></table></div>In-Model Adjustment<span class=\"_ _567\"> </span>Nell\u2019esercizio di riferimento il Gruppo ha ritenuto opportuno aggiornar<span class=\"_ _2\"></span>e le componenti<span class=\"_ _567\"> </span>modellistiche<span class=\"_ gs1df\"> </span><span class=\"_ _77\"> </span>dei<span class=\"_ gs1df\"> </span><span class=\"_ _77\"> </span>parametri <span class=\"_ _7c\"> </span>di <span class=\"_ _77\"> </span>rischio <span class=\"_ _77\"> </span>PD <span class=\"_ _77\"> </span>e <span class=\"_ _77\"> </span>LGD <span class=\"_ _7c\"> </span>adottati <span class=\"_ _77\"> </span>per <span class=\"_ _77\"> </span>il <span class=\"_ _77\"> </span>calcolo <span class=\"_ _77\"> </span>del<span class=\"_ _b\"></span>la <span class=\"_ _77\"> </span>perdita<span class=\"_ _567\"> </span>attesa<span class=\"_ gs1df\"> </span><span class=\"_ _2\"></span>sul<span class=\"_ gs1df\"> </span><span class=\"_ _2\"></span>portafoglio cr<span class=\"_ _2\"></span>editi<span class=\"_ gs1df\"> </span><span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>bonis, inser<span class=\"_ _2\"></span>endo <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>correttivi <span class=\"_ _2\"></span>\"in <span class=\"_ _2\"></span>model \" <span class=\"_ _a\"></span>per rifletter<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>rischio<span class=\"_ _567\"> </span>climatico-ambientale (fisico e di transizione) nelle svalutazioni collettive.<span class=\"_ _567\"> </span>In particolare, il corr<span class=\"_ _2\"></span>ettivo climatico ambientale \u00e8 risultato ad esito del processo di valutazione<span class=\"_ _567\"> </span>degli <span class=\"_ _24\"> </span>score <span class=\"_ _24\"> </span>elaborati <span class=\"_ _1\"> </span>da <span class=\"_ _24\"> </span>qualificato <span class=\"_ _24\"> </span>provider <span class=\"_ _24\"> </span>esterno, <span class=\"_ _1\"> </span>ovvero <span class=\"_ _24\"></span>di <span class=\"_ _24\"> </span>rischio <span class=\"_ _1\"> </span>fisico <span class=\"_ _24\"> </span>e <span class=\"_ _1\"> </span>di <span class=\"_ _24\"> </span>rischio <span class=\"_ _1\"> </span>di<span class=\"_ _567\"> </span>transizione in relazione alle esposizioni del segmento gestionale sia Impr<span class=\"_ _2\"></span>ese che Privati.<span class=\"_ _567\"> </span>Il framework prevede pertanto di applicar<span class=\"_ _2\"></span>e aggiustamenti manageriali nei casi in cui lo score sia<span class=\"_ _567\"> </span>\u201cAlto\u201d e \u201cMolto Alto\u201d, mediante la penalizzazione delle probabilit\u00e0 di default (PD) e dei tassi<span class=\"_ _567\"> </span>di perdita (LGD) utilizzati per il calcolo della ECL.<span class=\"_ _567\"> </span>Di <span class=\"_ _1d\"></span>seguito <span class=\"_ _24\"> </span>gli <span class=\"_ _24\"> </span>elementi <span class=\"_ _24\"></span>presi <span class=\"_ _1d\"></span>in <span class=\"_ _24\"> </span>considerazione <span class=\"_ _24\"></span>ai <span class=\"_ _24\"></span>fini <span class=\"_ _1d\"></span>dell\u2019attribuzione <span class=\"_ _24\"> </span>degli <span class=\"_ _24\"> </span>score <span class=\"_ _1d\"></span>di <span class=\"_ _24\"> </span>rischio<span class=\"_ _567\"> </span>climatico:<span class=\"_ _567\"> </span><table class=\"s w5da h222\" id=\"_05b7c6a4-58c7-4f13-bc60-a0889f6414dd\"><tr><td class=\"c n x304 y4363 w5db h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Rischio Fisico<span class=\"_ _567\"> </span></div></td><td class=\"c n x187c y4363 w5dc h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Rischio di T<span class=\"_ _a\"></span>ransizione<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4237 w5dd h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Frana<span class=\"_ _567\"> </span></div></td><td class=\"c n x187d y4237 w5de h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">aspetti regolatori, legislativi e di mercato<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4364 w5df h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Alluvione<span class=\"_ _567\"> </span></div></td><td class=\"c n x187e y4364 w5e0 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">classificazione secondo la T<span class=\"_ _a\"></span>assonomia dell\u2019UE e i<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x187f h28 y4365 ff9 fs16 fc0 sc0 ls0 ws0\">successivi Atti Delegati<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y4366 w5e1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>ento (eventi legati al vento estremo)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1880 y4366 w5e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">analisi dell\u2019intensit\u00e0 delle emissioni<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y431a w5e3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Incendio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1881 y431a w5e4 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">elementi aggiuntivi (rifiuti, consumo<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x187f h28 y4367 ff9 fs16 fc0 sc0 ls0 ws0\">e in generale, rilevanza per DNSH, ecc.) </td></tr><tr><td class=\"t m0 x547 h28 y4368 ff9 fs16 fc0 sc0 ls0 ws0\">Onde estreme (onde estr<span class=\"_ _2\"></span>eme, mareggiate)<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"t m0 x547 h28 y4369 ff9 fs16 fc0 sc0 ls0 ws0\">Occorrenze di gelo<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"t m0 x547 h28 y436a ff9 fs16 fc0 sc0 ls0 ws0\">Occorrenze di calor<span class=\"_ _2\"></span>e (eventi di calore </td><td></td></tr><tr><td class=\"t m0 x547 h28 y436b ff9 fs16 fc0 sc0 ls0 ws0\">estremo, anche di br<span class=\"_ _2\"></span>eve durata)<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"t m0 x547 h28 y436c ff9 fs16 fc0 sc0 ls0 ws0\">Ondata di calore<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"t m0 x547 h28 y436d ff9 fs16 fc0 sc0 ls0 ws0\">Aridit\u00e0<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"t m0 x547 h28 y436e ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>sunami (non climatico)<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"t m0 x547 h28 y436f ff9 fs16 fc0 sc0 ls0 ws0\">Sismico (non climatico)<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"t m0 x547 h28 y4370 ff9 fs16 fc0 sc0 ls0 ws0\">Erosione del suolo da pr<span class=\"_ _2\"></span>ecipitazioni<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"t m0 x547 h28 y4371 ff9 fs16 fc0 sc0 ls0 ws0\">Erosione delle coste<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"t m0 x547 h28 y4372 ff9 fs16 fc0 sc0 ls0 ws0\">Innalzamento del livello del mare<span class=\"_ _567\"> </span></td><td></td></tr></table><div class=\"t m0 ha0 ff14 fs3 fc0 sc0 ls0 ws0 gscc5\">Post-Model Adjustment<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1b0 gscc6\">Coerentemente con l\u2019appr<span class=\"_ _2\"></span>occio cautelativo adottato nel monitoraggio andamentale delle </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws110 gscc7\">esposizioni, sono stati mantenuti e aggiornati gli aggiustamenti post modello (cd. management </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws219 gscc8\">overlay) per l\u2019allocazione delle esposizioni in stage 2 e per la determinazione delle perdite </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gscc9\">attese <span class=\"_ _24\"> </span>su <span class=\"_ _24\"> </span>specifici <span class=\"_ _1\"> </span>cluster<span class=\"_ _3\"></span>, <span class=\"_ _1\"> </span>in <span class=\"_ _24\"> </span>considerazione <span class=\"_ _24\"> </span>dei <span class=\"_ _1\"> </span>gi\u00e0 <span class=\"_ _24\"> </span>richiamati <span class=\"_ _24\"> </span>element<span class=\"_ _b\"></span>i <span class=\"_ _24\"> </span>di <span class=\"_ _24\"> </span>incertezza <span class=\"_ _1\"> </span>e <span class=\"_ _24\"> </span>che </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gscca\">caratterizzano l\u2019attuale contesto macroeconomico e geopolitico.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws86 gsccb\">Focalizzandosi sui rating pari o peggiori alla classe mediana (rating 5) sono pertanto stati </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsccc\">definiti <span class=\"_ _24\"></span>aggiustamenti <span class=\"_ _24\"></span>post <span class=\"_ _24\"></span>modello <span class=\"_ _24\"> </span>(management <span class=\"_ _24\"> </span>overlay) <span class=\"_ _24\"> </span>che <span class=\"_ _24\"> </span>prendano <span class=\"_ _24\"></span>in <span class=\"_ _24\"></span>considerazione </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsccd\">per il passaggio in stage 2:</div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gscce\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">per <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>mutui <span class=\"_ _b\"></span>verso <span class=\"_ _8\"></span>imprese, <span class=\"_ _8\"></span>l\u2019attrattivit\u00e0 <span class=\"_ _8\"></span>settoriale <span class=\"_ _8\"></span>attribuita <span class=\"_ _8\"></span>partendo <span class=\"_ _b\"></span>da <span class=\"_ _8\"></span>specifici <span class=\"_ _8\"></span>studi <span class=\"_ _8\"></span>di </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsbe gsccf\">settore e la pr<span class=\"_ _2\"></span>esenza di indicatori predittivi di rischio sulla base dell\u2019analisi interne effettuata </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gscd0\">sul portafoglio \u00abImprese\u00bb;</div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gscd1\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">per <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>mutui <span class=\"_ _2\"></span>verso <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>privati, <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>Loan <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>alue <span class=\"_ _2\"></span>&gt; <span class=\"_ _2\"></span>50% <span class=\"_ _2\"></span>combinato <span class=\"_ _2\"></span>con ar<span class=\"_ _2\"></span>ee <span class=\"_ _2\"></span>geografiche <span class=\"_ _2\"></span>critiche </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gscd2\">e rischio fisico alto/molto alto.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws122 gsd01\">Con particolare riferimento ai settori considerati meno attrattivi, si \u00e8 deciso di mantener<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws136 gsd02\">invariata rispetto al 31 dicembre 2024, l\u2019attenzione a tutti i settori che in passato sono stati<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd03\">classificati <span class=\"_ _1d\"></span>a <span class=\"_ _1d\"></span>bassa <span class=\"_ _1d\"></span>attratt<span class=\"_ _b\"></span>ivit\u00e0 <span class=\"_ _1d\"></span>(utilizzati <span class=\"_ _1d\"></span>come <span class=\"_ _1d\"></span>driver <span class=\"_ _24\"></span>per <span class=\"_ _1d\"></span>le <span class=\"_ _1d\"></span>specifiche <span class=\"_ _1d\"></span>azioni <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>monitoraggio<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd04\">e <span class=\"_ _b\"></span>contenimento <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>rischio <span class=\"_ _b\"></span>nell\u2019ambito <span class=\"_ _8\"></span>delle politiche <span class=\"_ _8\"></span>cr<span class=\"_ _2\"></span>editizie, <span class=\"_ _b\"></span>ivi <span class=\"_ _8\"></span>inclusa la <span class=\"_ _b\"></span>classificazione <span class=\"_ _8\"></span>ai<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd05\">settori a media attrattivit\u00e0 che hanno evidenziato maggiori classificazioni a default):<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd06\">All\u2019interno <span class=\"_ _b\"></span>delle <span class=\"_ _8\"></span>posizioni <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>stage <span class=\"_ _b\"></span>2, <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>mutui <span class=\"_ _8\"></span>verso <span class=\"_ _b\"></span>imprese <span class=\"_ _b\"></span>sono <span class=\"_ _8\"></span>stati <span class=\"_ _b\"></span>individuati <span class=\"_ _8\"></span>specifici<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsd07\">cluster di maggior rischio cui applicare una copertura minima cr<span class=\"_ _2\"></span>escente.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd08\">Nella <span class=\"_ _24\"></span>definizione <span class=\"_ _1d\"></span>dei <span class=\"_ _24\"> </span>suddetti <span class=\"_ _24\"> </span>cluster <span class=\"_ _24\"></span>sono <span class=\"_ _24\"></span>stati <span class=\"_ _1d\"></span>utilizzati <span class=\"_ _24\"> </span>i <span class=\"_ _24\"> </span>criteri <span class=\"_ _24\"></span>gi\u00e0 <span class=\"_ _24\"></span>adottati <span class=\"_ _1d\"></span>per <span class=\"_ _24\"> </span>lo <span class=\"_ _24\"> </span>staging<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd09\">overlay<span class=\"_ _a\"></span>, <span class=\"_ _b\"></span>integrati <span class=\"_ _8\"></span>per <span class=\"_ _b\"></span>riflettere <span class=\"_ _b\"></span>una <span class=\"_ _8\"></span>maggiore cautela <span class=\"_ _8\"></span>sulle <span class=\"_ _b\"></span>filiali <span class=\"_ _8\"></span>ubicate <span class=\"_ _b\"></span>nelle <span class=\"_ _b\"></span>province <span class=\"_ _b\"></span>colpite<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws25 gsd0a\">dalle alluvioni in Emilia-Romagna, T<span class=\"_ _3\"></span>oscana e Marche, su contr<span class=\"_ _2\"></span>oparti cui \u00e8 associato un rischio<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd0b\">fisico <span class=\"_ _8\"></span>alto/molto <span class=\"_ _1d\"></span>alto, <span class=\"_ _1d\"></span>sulle <span class=\"_ _1d\"></span>esposizioni <span class=\"_ _1d\"></span>con <span class=\"_ _8\"></span>garanzia <span class=\"_ _1d\"></span>pubblica <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>su <span class=\"_ _8\"></span>altri <span class=\"_ _1d\"></span>elementi <span class=\"_ _1d\"></span>oggettivi <span class=\"_ _1d\"></span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd0c\">classificazione a stage 2.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd0d\">Per <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>definizione <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>coperture <span class=\"_ _b\"></span>minime <span class=\"_ _8\"></span>da <span class=\"_ _b\"></span>applicare <span class=\"_ _b\"></span>sui <span class=\"_ _b\"></span>vari <span class=\"_ _8\"></span>cluster <span class=\"_ _b\"></span>identificati, <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>range<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws5c gsd0e\">compreso tra il 5,5% e il 17,4%, sono stati pr<span class=\"_ _2\"></span>esi a riferimento i livelli di copertura media espressi </div><div class=\"gsd0f\"><table class=\"s w5e5 h223\" id=\"_0e4ecdb3-e43c-45d6-9e20-685082c93a88\"><tr><td class=\"c n x304 y4373 w5e6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Codice<span class=\"_ _567\"> </span></div></td><td class=\"c n x1882 y4373 w5e7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Settore<span class=\"_ _567\"> </span></div></td><td class=\"c n x1883 y4373 w5e8 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Attrattivit\u00e0<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4374 w5e9 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">da 1 a 3<span class=\"_ _567\"> </span></div></td><td class=\"c n x1884 y4374 w5ea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Agricoltura<span class=\"_ _567\"> </span></div></td><td class=\"c n x1885 y4374 w5eb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">BASSA<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4132 w5ec h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">da 13 a 15<span class=\"_ _567\"> </span></div></td><td class=\"c n xf7c y4132 w5ed h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _a\"></span>essile e Abbigliamento<span class=\"_ _567\"> </span></div></td><td class=\"c n x1886 y4132 w5ee h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">BASSA<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4375 w5ef h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">24-25<span class=\"_ _567\"> </span></div></td><td class=\"c n x1887 y4375 w27f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Metallurgia<span class=\"_ _567\"> </span></div></td><td class=\"c n x1888 y4375 w5ee h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">BASSA<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4376 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">29<span class=\"_ _567\"> </span></div></td><td class=\"c n x1889 y4376 w5f0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Automotive<span class=\"_ _567\"> </span></div></td><td class=\"c n x188a y4376 w5ee h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">BASSA<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4377 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">35<span class=\"_ _567\"> </span></div></td><td class=\"c n x1889 y4377 w5f1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Produzione e Fornitura Energia Elettrica, Gas<span class=\"_ _567\"> </span></div></td><td class=\"c n x188b y4377 w5f2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">MEDIA<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4378 w5ec h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">da 41 a 45<span class=\"_ _567\"> </span></div></td><td class=\"c n xf7c y4378 w5f3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Costruzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x188c y4378 w5eb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">BASSA<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4379 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">47<span class=\"_ _567\"> </span></div></td><td class=\"c n x1889 y4379 w5f4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Commercio al dettaglio<span class=\"_ _567\"> </span></div></td><td class=\"c n x188d y4379 w5ee h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">BASSA<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y423c w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">55<span class=\"_ _567\"> </span></div></td><td class=\"c n x1889 y423c w5f5 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Alloggio e Ristorazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x188e y423c w5f2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">MEDIA<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y437a w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">56<span class=\"_ _567\"> </span></div></td><td class=\"c n x1889 y437a w5f5 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Alloggio e Ristorazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x188f y437a w5eb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">BASSA<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y437b w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">68<span class=\"_ _567\"> </span></div></td><td class=\"c n x1889 y437b w5f6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Immobiliare<span class=\"_ _567\"> </span></div></td><td class=\"c n x1890 y437b w5ee h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">BASSA<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y437c w5f7 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">70, 73, 77, 78, 80, 81, 82<span class=\"_ _567\"> </span></div></td><td class=\"c n x1884 y437c w5c8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Servizi alle Imprese<span class=\"_ _567\"> </span></div></td><td class=\"c n x1891 y437c w5f8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">MEDIA<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y437d w5f9 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">79, 90, 91, 92, 93<span class=\"_ _567\"> </span></div></td><td class=\"c n x1892 y437d w5fa h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 Ricreative, Sportive e Agenzie Viaggio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1893 y437d w5ee h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">BASSA<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4256 w1e2 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">46<span class=\"_ _567\"> </span></div></td><td class=\"c n x1889 y4256 w5fb h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Commercio all'ingrosso<span class=\"_ _567\"> </span></div></td><td class=\"c n x1328 y4256 w5f2 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">MEDIA<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">28<span class=\"_ _567\"> </span></div></td><td class=\"c n x1889 y3de2 w5fc h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Altra Manifattura<span class=\"_ _567\"> </span></div></td><td class=\"c n x1894 y3de2 w5f2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">MEDIA<span class=\"_ _567\"> </span></div></td></tr></table></div>dal <span class=\"_ _7d\"></span>modello <span class=\"_ _7d\"></span>su <span class=\"_ _7d\"></span>fasce <span class=\"_ _3\"></span>di <span class=\"_ _7d\"></span>rischio <span class=\"_ _7d\"></span>differenti. <span class=\"_ _7d\"></span>Per <span class=\"_ _7d\"></span>la <span class=\"_ _7d\"></span>quota <span class=\"_ _7d\"></span>non <span class=\"_ _3\"></span>garantita <span class=\"_ _7d\"></span>di <span class=\"_ _7d\"></span>mutui <span class=\"_ _3\"></span>con <span class=\"_ _7d\"></span>garanzia <span class=\"_ _7d\"></span>pubblica clusterizzati \u00e8 stata confermata, in continuit\u00e0 con il precedente eser<span class=\"_ _2\"></span>cizio, una percentuale di copertura <span class=\"_ _b\"></span>minima <span class=\"_ _b\"></span>pari <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>28,7% <span class=\"_ _b\"></span>quale <span class=\"_ _b\"></span>media <span class=\"_ _b\"></span>tra <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>copertura <span class=\"_ _b\"></span>degli <span class=\"_ _8\"></span>scaduti deteriorati <span class=\"_ _b\"></span>(17,4%) e la copertura da policy per inadempienze probabili chir<span class=\"_ _2\"></span>ografare verso imprese (40%), con l\u2019aggiunta di una copertura pari al 2% per la quota garantita.<span class=\"_ _567\"> </span>Al <span class=\"_ _a\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _a\"></span>2025, <span class=\"_ _a\"></span>le <span class=\"_ _2\"></span>rettifiche <span class=\"_ _a\"></span>post-modello <span class=\"_ _a\"></span>ammontano <span class=\"_ _2\"></span>a <span class=\"_ _a\"></span>circa <span class=\"_ _a\"></span>69 <span class=\"_ _2\"></span>milioni <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>euro <span class=\"_ _3\"></span>(71 <span class=\"_ _2\"></span>milioni di euro cir<span class=\"_ _2\"></span>ca al 31 dicembre 2024), di cui 8,8 milioni di euro r<span class=\"_ _2\"></span>elativi al gi\u00e0 menzionato rischio climatico <span class=\"_ _2\"></span>ambientale. Il <span class=\"_ _2\"></span>Gruppo continua <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>mantenere <span class=\"_ _2\"></span>significativi aggiustamenti <span class=\"_ _2\"></span>post-modello a causa del perdurar<span class=\"_ _2\"></span>e delle gi\u00e0 citate incertezze macroeconomiche e geopolitiche.<span class=\"_ _567\"> </span>Analisi di sensitivit\u00e0 delle perdite attese<span class=\"_ _567\"> </span>Come rappresentato nel paragrafo \u201cUtilizzo di stime e assunzioni nella pr<span class=\"_ _2\"></span>edisposizione del bilancio \u201c contenuto nella parte A - \u201cPolitiche contabili\u201d, la determinazione delle perdite per riduzione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valore <span class=\"_ _7d\"></span>dei <span class=\"_ _3\"></span>crediti <span class=\"_ _3\"></span>implica <span class=\"_ _3\"></span>significativi <span class=\"_ _3\"></span>elementi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>giudizio, <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>particolare <span class=\"_ _7d\"></span>riferimento al modello utilizzato per la misurazione delle perdite e dei r<span class=\"_ _2\"></span>elativi parametri di rischio, ai trigger ritenuti <span class=\"_ _1d\"></span>espressivi <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>un <span class=\"_ _24\"></span>significativo <span class=\"_ _1d\"></span>deterioramento <span class=\"_ _24\"></span>del <span class=\"_ _1d\"></span>credito, <span class=\"_ _1d\"></span>alla <span class=\"_ _24\"></span>selezione <span class=\"_ _1d\"></span>degli <span class=\"_ _1d\"></span>scenari macroeconomici.<span class=\"_ _567\"> </span>In particolare, l\u2019inclusione dei fattori forwar<span class=\"_ _2\"></span>d looking risulta essere un esercizio particolarmente complesso, <span class=\"_ _2\"></span>in quanto <span class=\"_ _a\"></span>richiede di <span class=\"_ _2\"></span>formulare <span class=\"_ _2\"></span>previsioni <span class=\"_ _2\"></span>macroeconomiche, <span class=\"_ _a\"></span>di selezionar<span class=\"_ _2\"></span>e scenari e <span class=\"_ _1d\"></span>relative <span class=\"_ _24\"></span>probabilit\u00e0 <span class=\"_ _1d\"></span>di <span class=\"_ _24\"> </span>accadimento, <span class=\"_ _24\"></span>nonch\u00e9 <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>definire <span class=\"_ _24\"></span>un <span class=\"_ _24\"></span>modello <span class=\"_ _1d\"></span>in <span class=\"_ _24\"> </span>grado <span class=\"_ _24\"> </span>di <span class=\"_ _24\"></span>esprimere la relazione tra i citati fattori macr<span class=\"_ _2\"></span>oeconomici ed i tassi di inadempimento delle esposizioni oggetto di valutazione, come illustrato nel precedente paragrafo.<span class=\"_ _567\"> </span>Al fine <span class=\"_ _2\"></span>di valutare <span class=\"_ _2\"></span>come i <span class=\"_ _2\"></span>fattori forward <span class=\"_ _2\"></span>looking possano <span class=\"_ _2\"></span>influenzare le <span class=\"_ _2\"></span>perdite <span class=\"_ _2\"></span>attese si ritiene ragionevole effettuar<span class=\"_ _2\"></span>e un\u2019analisi di sensitivit\u00e0 nel contesto di differenti scenari basati su pr<span class=\"_ _2\"></span>evisioni coerenti nell\u2019evoluzione dei diversi fattori macr<span class=\"_ _2\"></span>oeconomici. Le innumerevoli interrelazioni tra i singoli fattori macroeconomici sono, infatti, tali da rendere scarsamente significativa un\u2019analisi di sensitivit\u00e0 delle perdite attese basata sul singolo fattor<span class=\"_ _2\"></span>e macroeconomico.<span class=\"_ _567\"> </span>Il Gruppo ha pertanto ritenuto ragionevole effettuar<span class=\"_ _2\"></span>e un\u2019analisi di sensitivit\u00e0 considerando una probabilit\u00e0 di accadimento dello scenario negativo del 70%, da cui deriver<span class=\"_ _2\"></span>ebbe un ulteriore incremento delle r<span class=\"_ _2\"></span>ettifiche di valore sul portafoglio in bonis per circa Eur<span class=\"_ _2\"></span>o 1,7 milioni lordi.<span class=\"_ _567\"> </span>2.4 T<span class=\"_ _3\"></span>ecniche di mitigazione del rischio di credito<span class=\"_ _567\"> </span>Nello sviluppo del processo operativo che porta all\u2019er<span class=\"_ _2\"></span>ogazione del credito, pur alla presenza di<span class=\"_ _567\"> </span>valutazioni <span class=\"_ _b\"></span>positive <span class=\"_ _8\"></span>circa <span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>requisiti <span class=\"_ _b\"></span>necessari, <span class=\"_ _b\"></span>Banco <span class=\"_ _8\"></span>Desio <span class=\"_ _b\"></span>acquisisce <span class=\"_ _8\"></span>ogni <span class=\"_ _8\"></span>qualvolta <span class=\"_ _b\"></span>possibile<span class=\"_ _567\"> </span>garanzie accessorie reali e/o personali finalizzate alla mitigazione del rischio.<span class=\"_ _567\"> </span>Sul complesso dei crediti appar<span class=\"_ _2\"></span>e preminente la garanzia reale rappr<span class=\"_ _2\"></span>esentata dall\u2019ipoteca,<span class=\"_ _567\"> </span>riferita principalmente alla forma tecnica dei mutui (particolarmente su immobili residenziali).<span class=\"_ _567\"> </span>Sempre <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>livelli <span class=\"_ _2\"></span>significativi, <span class=\"_ _2\"></span>sono <span class=\"_ _a\"></span>presenti <span class=\"_ _2\"></span>anche <span class=\"_ _a\"></span>fattispecie <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>garanzia <span class=\"_ _2\"></span>pubblica <span class=\"_ _2\"></span>quali <span class=\"_ _a\"></span>garanzie<span class=\"_ _567\"> </span>e controgaranzie rilasciate dal Fondo di Garanzia per le PMI ex L. 662/96, dalla SACE o dal<span class=\"_ _567\"> </span>Fondo Europeo per gli Investimenti, nonch\u00e9 garanzie pignoratizie su valori mobiliari e/o denar<span class=\"_ _2\"></span>o.<span class=\"_ _567\"> </span>Le garanzie ricevute sono redatte su schemi contrattuali, in linea con gli standar<span class=\"_ _2\"></span>d di categoria e<span class=\"_ _567\"> </span>con gli orientamenti giurisprudenziali, approvati dalle competenti funzioni aziendali. Il pr<span class=\"_ _2\"></span>ocesso<span class=\"_ _567\"> </span>di <span class=\"_ _a\"></span>gestione <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>garanzie, <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>coerenza <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>quanto <span class=\"_ _a\"></span>richiesto <span class=\"_ _a\"></span>dalla <span class=\"_ _a\"></span>regolamentazione <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>vigilanza,<span class=\"_ _567\"> </span>prevede attivit\u00e0 di monitoraggio e specifici contr<span class=\"_ _2\"></span>olli finalizzati alla verifica dell\u2019eleggibilit\u00e0.<span class=\"_ _567\"> </span>Le <span class=\"_ _1\"> </span>fattispecie <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>garanzia <span class=\"_ _9\"> </span>pubblica <span class=\"_ _1\"> </span>quali <span class=\"_ _9\"> </span>garanzie <span class=\"_ _1\"> </span>e <span class=\"_ _1\"> </span>controgaranzie <span class=\"_ _9\"> </span>rilasciate <span class=\"_ _1\"> </span>dal <span class=\"_ _1\"> </span>Fondo <span class=\"_ _9\"> </span>di<span class=\"_ _567\"> </span>Garanzia per le PMI ex L. 662/96 e da SACE sono state modellizzate nel calcolo della perdita<span class=\"_ _567\"> </span>attesa (ECL); sulla parte di esposizione garantita \u00e8 stata peraltro determinata una per<span class=\"_ _2\"></span>dita attesa<span class=\"_ _567\"> </span>che <span class=\"_ _8\"></span>rifletta <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>rischio <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>controparte <span class=\"_ _8\"></span>pubblica. <span class=\"_ _8\"></span>Analogo <span class=\"_ _8\"></span>approccio <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>stato <span class=\"_ _8\"></span>adottato <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>le<span class=\"_ _567\"> </span>garanzie finanziarie eleggibili a fini prudenziali.<span class=\"_ _567\"> </span>3. Esposizioni creditizie deteriorate<span class=\"_ _567\"> </span>3.1 Strategie e politiche di gestione<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019attuale <span class=\"_ _b\"></span>quadro <span class=\"_ _b\"></span>regolamentare <span class=\"_ _b\"></span>prevede <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>classificazione <span class=\"_ _8\"></span>delle <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _b\"></span>deteriorate<span class=\"_ _567\"> </span>in funzione del loro stato di criticit\u00e0. In particolar<span class=\"_ _2\"></span>e, sono previste tre categorie: \u201csof<span class=\"_ _2\"></span>ferenze\u201d,<span class=\"_ _567\"> </span>\u201cinadempienze probabili\u201d ed \u201cesposizioni scadute e/o sconfinanti deteriorate\u201d.<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws4c\">Soffer<span class=\"_ _2\"></span>enze: esposizione nei confronti di un soggetto in stato di insolvenza (anche non<span class=\"_ _567\"> </span></span>accertato giudizialmente) <span class=\"_ _2\"></span>o in situazioni <span class=\"_ _2\"></span>sostanzialmente equiparabili, <span class=\"_ _2\"></span>indipendentemente<span class=\"_ _567\"> </span>dalle previsioni di per<span class=\"_ _2\"></span>dita formulate dall'intermediario.<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Inadempienze <span class=\"_ _7d\"></span>probabili <span class=\"_ _4\"></span>(UTP): <span class=\"_ _7d\"></span>le <span class=\"_ _7d\"></span>esposizioni <span class=\"_ _7d\"></span>per <span class=\"_ _7d\"></span>le <span class=\"_ _7d\"></span>quali <span class=\"_ _7d\"></span>l'intermediario <span class=\"_ _7d\"></span>giudichi <span class=\"_ _7d\"></span>improbabile<span class=\"_ _567\"> </span></span>l'integrale adempimento da parte <span class=\"_ _2\"></span>del debitore senza il <span class=\"_ _2\"></span>ricorso ad azioni quali l'escussione<span class=\"_ _567\"> </span>delle garanzie, indipendentemente dalla presenza di importi scaduti e/o sconfinanti.<span class=\"_ _567\"> </span><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsd11\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Esposizioni <span class=\"_ _2\"></span>scadute <span class=\"_ _2\"></span>e/o <span class=\"_ _2\"></span>sconfinanti <span class=\"_ _2\"></span>deteriorate <span class=\"_ _a\"></span>(Past Due): <span class=\"_ _a\"></span>le <span class=\"_ _2\"></span>esposizioni, <span class=\"_ _2\"></span>diverse <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>quelle </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd12\">classificate <span class=\"_ _b\"></span>tra <span class=\"_ _8\"></span>le <span class=\"_ _b\"></span>soffer<span class=\"_ _2\"></span>enze <span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>inadempienze <span class=\"_ _8\"></span>probabili, <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>presentano <span class=\"_ _b\"></span>importi <span class=\"_ _8\"></span>scaduti </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd13\">e/o sconfinanti in modo continuativo da oltre 90 gg.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsaa8\">\u00c8 inoltre pr<span class=\"_ _2\"></span>evista la tipologia delle \u201cesposizioni oggetto di concessioni \u2013 forbearance\u201d, riferita </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs35e\">alle  esposizioni  oggetto <span class=\"_ _9\"> </span>di  rinegoziazione  e/o  di <span class=\"_ _38\"> </span>rifinanziamento  per  dif<span class=\"_ _2\"></span>ficolt\u00e0  finanziaria </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsb6 gs35f\">(manifesta o in via di manifestazione) del cliente. T<span class=\"_ _3\"></span>ali esposizioni possono costituire un sotto </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd1 gsaa9\">insieme sia dei crediti deteriorati (esposizioni oggetto di concessioni su posizioni deteriorate) </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs360\">che <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>quelli <span class=\"_ _24\"></span>in <span class=\"_ _1d\"></span>bonis <span class=\"_ _1d\"></span>(esposizioni <span class=\"_ _1d\"></span>oggetto <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>concessioni <span class=\"_ _1d\"></span>su <span class=\"_ _24\"></span>posizioni <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>bonis). <span class=\"_ _1d\"></span>La <span class=\"_ _24\"></span>gestione </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2d gsd14\">di tali esposizioni, nel rispetto delle previsioni r<span class=\"_ _2\"></span>egolamentari rispetto a tempi e modalit\u00e0 di </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs361\">classificazione, \u00e8 coadiuvata attraverso processi di lavor<span class=\"_ _2\"></span>o e strumenti informatici specifici.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs363\">Il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>ha adottato <span class=\"_ _a\"></span>una policy <span class=\"_ _a\"></span>che disciplina <span class=\"_ _2\"></span>criteri <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>modalit\u00e0 di <span class=\"_ _a\"></span>applicazione delle <span class=\"_ _a\"></span>rettifiche </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wse0 gs364\">di valore che, in funzione del tipo di cr<span class=\"_ _2\"></span>edito deteriorato, della forma tecnica originaria e del </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd15\">tipo <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>garanzia <span class=\"_ _b\"></span>a <span class=\"_ _8\"></span>supporto, fissano <span class=\"_ _8\"></span>le percentuali <span class=\"_ _b\"></span>minime <span class=\"_ _b\"></span>da <span class=\"_ _b\"></span>applicare <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>determinazione </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws82 gs365\">delle previsioni di per<span class=\"_ _2\"></span>dita. La gestione delle esposizioni deteriorate di Capogruppo \u00e8 delegata </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs366\">ad <span class=\"_ _1d\"></span>una <span class=\"_ _1d\"></span>specifica <span class=\"_ _24\"></span>unit\u00e0 <span class=\"_ _1d\"></span>organizzativa, <span class=\"_ _1d\"></span>responsabile <span class=\"_ _1d\"></span>della <span class=\"_ _1d\"></span>identificazione <span class=\"_ _24\"></span>delle <span class=\"_ _1d\"></span>strategie <span class=\"_ _24\"></span>per <span class=\"_ _1d\"></span>la </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd16\">massimizzazione <span class=\"_ _2\"></span>del <span class=\"_ _a\"></span>recupero <span class=\"_ _a\"></span>sulle <span class=\"_ _2\"></span>singole <span class=\"_ _2\"></span>posizioni <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>definizione <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>rettifiche <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>valore </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd17\">da <span class=\"_ _b\"></span>applicare <span class=\"_ _b\"></span>alle <span class=\"_ _8\"></span>stesse. <span class=\"_ _b\"></span>Le <span class=\"_ _8\"></span>sole <span class=\"_ _b\"></span>esposizioni <span class=\"_ _8\"></span>\u201cscadute/sconfinanti <span class=\"_ _b\"></span>deteriorate\u201d <span class=\"_ _b\"></span>assogget<span class=\"_ _b\"></span>tate <span class=\"_ _b\"></span>a </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd18\">svalutazione forfetaria e <span class=\"_ _2\"></span>con elevate probabilit\u00e0 <span class=\"_ _2\"></span>di riclassificazione tra le esposizioni <span class=\"_ _2\"></span>\u201cin bonis\u201d </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws128 gsd19\">sono gestite dalla funzione delegata al monitoraggio andamentale del credito, che pr<span class=\"_ _2\"></span>ocede </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd1a\">eventualmente <span class=\"_ _b\"></span>al<span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>classificazione <span class=\"_ _8\"></span>tra <span class=\"_ _8\"></span>le <span class=\"_ _b\"></span>\u201cinadempienze <span class=\"_ _8\"></span>probabili\u201d, <span class=\"_ _b\"></span>trasferendone <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>gestione </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd1b\">alla specifica unit\u00e0 organizzativa dedicata. </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws138 gsd1c\">La previsione di per<span class=\"_ _2\"></span>dita rappresenta la sintesi di pi\u00f9 elementi derivanti da diverse valutazioni </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsad gsd1d\">(interne ed esterne) circa la rispondenza patrimoniale del debitor<span class=\"_ _2\"></span>e principale e degli eventuali </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd1e\">garanti, <span class=\"_ _9\"> </span>e, <span class=\"_ _1\"> </span>nel <span class=\"_ _9\"> </span>caso <span class=\"_ _9\"> </span>degli <span class=\"_ _9\"> </span>UTP <span class=\"_ _1\"> </span>tiene <span class=\"_ _9\"> </span>altres\u00ec <span class=\"_ _9\"> </span>conto <span class=\"_ _1\"> </span>dei <span class=\"_ _9\"> </span>driver <span class=\"_ _9\"> </span>utilizzati <span class=\"_ _9\"> </span>nella <span class=\"_ _1\"> </span>definizione <span class=\"_ _9\"> </span>del </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd4 gsd1f\">parametro LGD. Il monitoraggio delle pr<span class=\"_ _2\"></span>evisioni di perdita \u00e8 costante e rapportato allo sviluppo </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws141 gsd20\">della singola posizione. La funzione Risk Management controlla periodicamente il rispetto delle </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws52 gsd21\">percentuali di dubbio esito pr<span class=\"_ _2\"></span>eviste dalla policy di gestione dei crediti deteriorati, segnalando </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1fc gs371\">eventuali scostamenti alle funzioni competenti per gli interventi di riallineamento, e supervisiona </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd gs372\">le attivit\u00e0 di recuper<span class=\"_ _2\"></span>o del credito deteriorato, sia gestite direttamente dalle pr<span class=\"_ _2\"></span>eposte funzioni </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs373\">che attraverso operatori esterni specializzati. </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws130 gs375\">L'elemento temporale inerente all\u2019attualizzazione del cr<span class=\"_ _2\"></span>edito deteriorato \u00e8 determinato da </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs376\">specifiche valutazioni, <span class=\"_ _2\"></span>effettuate <span class=\"_ _2\"></span>per singoli <span class=\"_ _2\"></span>tipi di <span class=\"_ _2\"></span>attivit\u00e0, r<span class=\"_ _2\"></span>edatte sulla <span class=\"_ _2\"></span>base delle <span class=\"_ _2\"></span>informazioni </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs377\">relative alle singole piazze giudiziarie ed oggetto di aggiornamento periodico. </div>In coerenza con gli obiettivi di riduzione dello stock di cr<span class=\"_ _2\"></span>editi deteriorati della banca indicati<span class=\"_ _567\"> </span>nel piano industriale e nel Piano di Gestione degli NPL e in ottica di massimizzazione dei<span class=\"_ _567\"> </span>recuperi, <span class=\"_ _30\"> </span>le <span class=\"_ _77\"> </span>competenti <span class=\"_ _77\"> </span>funzioni <span class=\"_ _77\"> </span>aziendali <span class=\"_ _77\"> </span>definiscono <span class=\"_ _77\"> </span>la <span class=\"_ _77\"> </span>miglior<span class=\"_ _2\"></span>e <span class=\"_ _77\"> </span>strategia <span class=\"_ _77\"> </span>di <span class=\"_ _77\"> </span>gestione<span class=\"_ _567\"> </span>delle esposizioni deteriorate, che, sulla base delle caratteristiche soggettive della singola<span class=\"_ _567\"> </span>controparte/esposizione <span class=\"_ _1d\"></span>e <span class=\"_ _1\"> </span>delle <span class=\"_ _24\"> </span>policy <span class=\"_ _24\"> </span>interne, <span class=\"_ _1\"> </span>possono <span class=\"_ _24\"> </span>essere <span class=\"_ _24\"></span>identificate <span class=\"_ _24\"> </span>in <span class=\"_ _24\"> </span>una <span class=\"_ _1\"> </span>revisione<span class=\"_ _567\"> </span>dei termini contrattuali (forbearance), nell\u2019assegnazione ad una unit\u00e0 di recuper<span class=\"_ _2\"></span>o interna<span class=\"_ _567\"> </span>piuttosto <span class=\"_ _b\"></span>che <span class=\"_ _8\"></span>ad <span class=\"_ _b\"></span>un <span class=\"_ _8\"></span>operatore <span class=\"_ _b\"></span>terzo <span class=\"_ _8\"></span>specializzato, <span class=\"_ _b\"></span>all\u2019identificazione <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>possibilit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>cessione<span class=\"_ _567\"> </span>a terzi del credito (a livello di singola esposizione oppur<span class=\"_ _2\"></span>e nell\u2019ambito di un complesso di<span class=\"_ _567\"> </span>posizioni con caratteristiche omogenee). In particolare, nel corso dell\u2019eser<span class=\"_ _2\"></span>cizio si \u00e8 proseguito<span class=\"_ _567\"> </span>nel monitoraggio proattivo delle esposizioni favor<span class=\"_ _2\"></span>endo il rientro ed il recuper<span class=\"_ _2\"></span>o degli unlikely<span class=\"_ _567\"> </span>to <span class=\"_ _1d\"></span>pay <span class=\"_ _1d\"></span>(UTP), <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>finalizzando <span class=\"_ _1d\"></span>altres\u00ec <span class=\"_ _8\"></span>operazioni <span class=\"_ _1d\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _1d\"></span>cessione <span class=\"_ _1d\"></span>a <span class=\"_ _1d\"></span>terzi <span class=\"_ _1d\"></span>formalizzatesi <span class=\"_ _1d\"></span>entro <span class=\"_ _8\"></span>l\u2019anno,<span class=\"_ _567\"> </span>per <span class=\"_ _b\"></span>quelle <span class=\"_ _b\"></span>esposizioni <span class=\"_ _8\"></span>dove <span class=\"_ _b\"></span>l\u2019intervento <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>investitori <span class=\"_ _b\"></span>potesse <span class=\"_ _b\"></span>essere <span class=\"_ _b\"></span>migliorativo <span class=\"_ _8\"></span>rispetto <span class=\"_ _b\"></span>alle<span class=\"_ _567\"> </span>ordinarie <span class=\"_ _2\"></span>azioni di <span class=\"_ _2\"></span>contenimento del <span class=\"_ _2\"></span>rischio della banca. <span class=\"_ _2\"></span>Per quanto <span class=\"_ _2\"></span>riguarda <span class=\"_ _2\"></span>le soffer<span class=\"_ _2\"></span>enze, si <span class=\"_ _2\"></span>\u00e8<span class=\"_ _567\"> </span>proceduto all\u2019azione di r<span class=\"_ _2\"></span>ecupero del credito favor<span class=\"_ _2\"></span>endo soluzioni a stralcio, laddove convenienti,<span class=\"_ _567\"> </span>e procedendo anche alla cessione di perimetri di cr<span class=\"_ _2\"></span>editi sia ipotecari che chirografari.<span class=\"_ _567\"> </span>In esecuzione della propria strategia di capital management, Banco Desio ha portato a<span class=\"_ _567\"> </span>compimento <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>programma di <span class=\"_ _b\"></span>cessioni <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>NPL, <span class=\"_ _b\"></span>particolarmente <span class=\"_ _b\"></span>significat<span class=\"_ _b\"></span>ivo <span class=\"_ _b\"></span>negli <span class=\"_ _b\"></span>ultimi <span class=\"_ _b\"></span>anni,<span class=\"_ _567\"> </span>con <span class=\"_ _b\"></span>riferimento <span class=\"_ _b\"></span>sia <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>crediti <span class=\"_ _b\"></span>classificati <span class=\"_ _b\"></span>a <span class=\"_ _8\"></span>sof<span class=\"_ _2\"></span>ferenze <span class=\"_ _b\"></span>sia <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>crediti <span class=\"_ _b\"></span>classificati <span class=\"_ _b\"></span>ad <span class=\"_ _b\"></span>UTP<span class=\"_ _4\"></span>. <span class=\"_ _b\"></span>Le <span class=\"_ _8\"></span>ulteriori<span class=\"_ _567\"> </span>operazioni di dismissione perfezionate nel corso dell\u2019anno hanno portato a un livello dell\u2019NPL<span class=\"_ _567\"> </span>Ratio (rapporto crediti deteriorati lor<span class=\"_ _2\"></span>di/impieghi lordi) al 2,7%.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019azione di contenimento dello stock degli UTP viene conseguita attraverso due azioni:<span class=\"_ _567\"> </span>1. <span class=\"_ _273\"> </span><span class=\"ff8 fc0\">prevenzione dei flussi in ingr<span class=\"_ _2\"></span>esso a UTP;<span class=\"_ _567\"> </span></span>2. <span class=\"_ _273\"> </span><span class=\"ff8 fc0\">gestione <span class=\"_ _77\"> </span>efficace <span class=\"_ _30\"> </span>del <span class=\"_ _77\"> </span>portafoglio <span class=\"_ _77\"> </span>deteriorato <span class=\"_ _77\"> </span>finalizzata <span class=\"_ _77\"> </span>al <span class=\"_ _77\"> </span>mantenimento <span class=\"_ _77\"> </span>di <span class=\"_ _77\"> </span>buone<span class=\"_ _567\"> </span></span>percentuali di r<span class=\"_ _2\"></span>ecupero e/o ritorno in bonis, insieme con una politica di cessioni mirate<span class=\"_ _567\"> </span>volte ad ottimizzarne il controvalor<span class=\"_ _2\"></span>e.<span class=\"_ _567\"> </span>Poich\u00e9 <span class=\"_ _1\"> </span>le <span class=\"_ _9\"> </span>contr<span class=\"_ _2\"></span>oparti <span class=\"_ _1\"> </span>imprese <span class=\"_ _1\"> </span>rappresentano <span class=\"_ _1\"> </span>una <span class=\"_ _9\"> </span>quota <span class=\"_ _24\"> </span>significativa, <span class=\"_ _9\"> </span>in <span class=\"_ _1\"> </span>termini <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>volume,<span class=\"_ _567\"> </span>l\u2019attenzione viene <span class=\"_ _2\"></span>maggiormente focalizzata <span class=\"_ _2\"></span>alla riduzione dei <span class=\"_ _2\"></span>trasferimenti ad <span class=\"_ _2\"></span>UTP per <span class=\"_ _2\"></span>questa<span class=\"_ _567\"> </span>tipologia di crediti.<span class=\"_ _567\"> </span>Le modalit\u00e0 e gli strumenti operativi utilizzati per individuare e gestire le posizioni che<span class=\"_ _567\"> </span>presentano anomalie cr<span class=\"_ _2\"></span>editizie e fattori di criticit\u00e0, sono disciplinati nell\u2019apposita normativa<span class=\"_ _567\"> </span>interna. In particolare, l\u2019attivit\u00e0 di monitoraggio \u00e8 fortemente focalizzata sulle analisi di<span class=\"_ _567\"> </span>andamento delle singole posizioni di rischio intercettate in base a contr<span class=\"_ _2\"></span>olli periodici e puntuali,<div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15f gs581\">sulla base delle segnalazioni sistematiche prodotte dalla pr<span class=\"_ _2\"></span>ocedura informatica interna (Credit </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs582\">Quality <span class=\"_ _b\"></span>Manager)<span class=\"_ gs1df\"> </span><span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>rilevate da <span class=\"_ _8\"></span>apposito <span class=\"_ _b\"></span>Cruscotto <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>Monitoraggio. <span class=\"_ _8\"></span>Quest\u2019ultimo <span class=\"_ _b\"></span>strumento, </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs583\">oltre <span class=\"_ _a\"></span>a fotografar<span class=\"_ _2\"></span>e e <span class=\"_ _a\"></span>monitorare <span class=\"_ _2\"></span>periodicamente l'andamento <span class=\"_ _a\"></span>delle anomalie, <span class=\"_ _a\"></span>fornisce, ai <span class=\"_ _2\"></span>fini <span class=\"_ _2\"></span>di </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs584\">controllo ed <span class=\"_ _b\"></span>eventuale <span class=\"_ _b\"></span>intervento, <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>valutazione <span class=\"_ _8\"></span>delle singole <span class=\"_ _b\"></span>filiali, <span class=\"_ _b\"></span>attribuendo <span class=\"_ _8\"></span>ad ognuna </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs6d7\">di esse un ranking, calcolato sulla base di indicatori di rischiosit\u00e0. </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws26 gs586\">T<span class=\"_ _3\"></span>ale strumento di reportistica, utilizzato anche a supporto dell\u2019Alta Dir<span class=\"_ _2\"></span>ezione e della Rete di </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1ae gs587\">Capogruppo, permette di interpretar<span class=\"_ _2\"></span>e, elaborare e storicizzare i dati pr<span class=\"_ _2\"></span>esenti in varie fonti </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs308\">alimentanti <span class=\"_ _b\"></span>cert<span class=\"_ _b\"></span>ificate, <span class=\"_ _b\"></span>al <span class=\"_ _8\"></span>fine <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>rilevare <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>qualit\u00e0 <span class=\"_ _8\"></span>del <span class=\"_ _b\"></span>credito <span class=\"_ _b\"></span>della <span class=\"_ _8\"></span>Capogruppo <span class=\"_ _b\"></span>stessa, <span class=\"_ _8\"></span>delle </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs588\">Aree T<span class=\"_ _7d\"></span>erritoriali, delle Filiali.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsfb gs30a\">In coerenza con gli obiettivi di cessione, di volta in volta stabiliti dal Consiglio di Amministrazione, </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs30b\">le <span class=\"_ _8\"></span>esposizioni <span class=\"_ _8\"></span>del <span class=\"_ _1d\"></span>Gruppo <span class=\"_ _8\"></span>classificate <span class=\"_ _1d\"></span>nello <span class=\"_ _8\"></span>status <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>sofferenza <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>inadempienza <span class=\"_ _8\"></span>probabile </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs6d8\">possono <span class=\"_ _b\"></span>essere valutate <span class=\"_ _8\"></span>attraverso la <span class=\"_ _8\"></span>configurazione di <span class=\"_ _8\"></span>due differenti stime <span class=\"_ _8\"></span>dei flussi <span class=\"_ _8\"></span>di cassa </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs30c\">attesi:</div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsc86\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsc2\">la prima, determinata assumendo a riferimento lo scenario di recuper<span class=\"_ _2\"></span>o dal debitore sulla </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws119 gs4a0\">base dell\u2019attivit\u00e0 interna, secondo le linee guida di valutazione ordinaria seguite dal Gruppo </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs4a1\">in precedenza illustrate (scenario work out);</div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gs6da\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws15\">la seconda assumendo a riferimento lo scenario di recuper<span class=\"_ _2\"></span>o tramite cessione del credito </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs4a4\">(scenario vendita), la cui stima discende dall\u2019importo definito per il recuper<span class=\"_ _2\"></span>o interno.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsa12\">La <span class=\"_ _24\"> </span>quantificazione <span class=\"_ _1\"> </span>delle <span class=\"_ _1\"> </span>perdite <span class=\"_ _24\"> </span>attese <span class=\"_ _1\"> </span>delle <span class=\"_ _1\"> </span>predette <span class=\"_ _24\"></span>esposizioni <span class=\"_ _1\"> </span>include <span class=\"_ _24\"> </span>elementi <span class=\"_ _1\"> </span>forward </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs314\">looking, <span class=\"_ _8\"></span>attraverso <span class=\"_ _8\"></span>l\u2019introduzione <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>specifici <span class=\"_ _8\"></span>scenari <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>vendita, <span class=\"_ _8\"></span>laddove <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>strategia <span class=\"_ _8\"></span>NPL <span class=\"_ _8\"></span>del </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsb gs66e\">Gruppo preveda che il r<span class=\"_ _2\"></span>ecupero delle citate esposizioni possa avvenire attraverso una cessione </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsa4 gs315\">sul mercato, nell\u2019ottica di perseguir<span class=\"_ _2\"></span>e una strategia di derisking volta a ridurre l\u2019NPL ratio, ossia </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs316\">l\u2019incidenza percentuale delle esposizioni deteriorate rispetto al complesso delle esposizioni. </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs317\">Conseguentemente, la <span class=\"_ _b\"></span>stima <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>perdite attese <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>tali <span class=\"_ _b\"></span>posizioni <span class=\"_ _b\"></span>riflette, <span class=\"_ _b\"></span>oltre che <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>recupero </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf2 gs318\">atteso attraverso la gestione ordinaria (work out) anche la pr<span class=\"_ _2\"></span>esenza, opportunamente calibrata, </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs319\">dello scenario di vendita e quindi dei relativi flussi di cassa.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd gs31b\">Come espressamente pr<span class=\"_ _2\"></span>evisto dall\u2019ITG1 dello IASB, nella determinazione delle perdite attese </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs31c\">\u00e8 infatti <span class=\"_ _2\"></span>possibile considerare <span class=\"_ _2\"></span>i flussi r<span class=\"_ _2\"></span>ecuperabili per <span class=\"_ _2\"></span>il tramite della <span class=\"_ _2\"></span>vendita, nella misura <span class=\"_ _2\"></span>in cui </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsa6 gs4ac\">sia possibile elaborare aspettative ed assunzioni desunte in base ad informazioni ragionevoli </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws139 gs31d\">e dimostrabili (si veda al riguardo il documento: \u201cMeeting Summary \u2013 11 December 2015 - </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs4ad\">Inclusion <span class=\"_ _1d\"></span>of <span class=\"_ _24\"> </span>cash <span class=\"_ _24\"> </span>flows <span class=\"_ _24\"></span>expected <span class=\"_ _24\"></span>from <span class=\"_ _1d\"></span>the <span class=\"_ _24\"></span>sale <span class=\"_ _24\"></span>on <span class=\"_ _1d\"></span>default <span class=\"_ _24\"> </span>of <span class=\"_ _24\"> </span>a <span class=\"_ _24\"></span>loan <span class=\"_ _24\"></span>in <span class=\"_ _1d\"></span>the <span class=\"_ _24\"> </span>measurement <span class=\"_ _24\"></span>of </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs31e\">expected credit losses\u201d).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd54\">In caso di intr<span class=\"_ _2\"></span>oduzione di specifici scenari di vendita, la <span class=\"_ _2\"></span>stima dei flussi recuperabili sar\u00e0 <span class=\"_ _2\"></span>quindi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd55\">pari <span class=\"_ _b\"></span>alla <span class=\"_ _8\"></span>media <span class=\"_ _8\"></span>ponderata <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>le <span class=\"_ _b\"></span>probabilit\u00e0 <span class=\"_ _b\"></span>assegnate <span class=\"_ _8\"></span>ai <span class=\"_ _8\"></span>due <span class=\"_ _b\"></span>scenari <span class=\"_ _8\"></span>delle <span class=\"_ _b\"></span>stime <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>flussi <span class=\"_ _b\"></span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws21f gsd56\">cassa che il Gruppo si aspetta di ricevere nei due suddetti scenari. Le per<span class=\"_ _2\"></span>dite attese saranno<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd57\">quindi determinate sulla base della differenza tra il valore lor<span class=\"_ _2\"></span>do dell\u2019esposizione creditizia ed i<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd58\">minori flussi recuperabili stimati.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd59\">In tali casi, la metodologia di stima delle perdite attese pr<span class=\"_ _2\"></span>evede quindi i seguenti passaggi:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsd5a\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">la <span class=\"_ _24\"> </span>segmentazione <span class=\"_ _1\"> </span>del <span class=\"_ _24\"> </span>portafoglio <span class=\"_ _1\"> </span>in <span class=\"_ _24\"> </span>differenti <span class=\"_ _24\"> </span>cluster <span class=\"_ _1\"> </span>ritenuti <span class=\"_ _24\"> </span>rilevanti <span class=\"_ _1\"> </span>ai <span class=\"_ _24\"> </span>fini <span class=\"_ _1\"> </span>dell\u2019analisi<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsa gsd5b\">del portafoglio, in funzione dello status (soffer<span class=\"_ _2\"></span>enze o inadempienze probabili), della data<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws263 gsd5c\">di ingresso tra le esposizioni deteriorate (vintage), dell\u2019ammontar<span class=\"_ _2\"></span>e delle esposizioni,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsd5d\">dell\u2019esistenza di vendite programmate;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsd5e\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsc4\">l\u2019assegnazione a ciascun cluster di una differ<span class=\"_ _2\"></span>ente probabilit\u00e0 di cessione, in coerenza con il<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 wsc4\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsd5f\">raggiungimento del livello di cessioni target deliberate dai competenti or<span class=\"_ _2\"></span>gani;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsd60\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">la determinazione <span class=\"_ _b\"></span>dei flussi <span class=\"_ _b\"></span>di recupero tramite la <span class=\"_ _b\"></span>vendita, fondata <span class=\"_ _b\"></span>su un <span class=\"_ _b\"></span>modello <span class=\"_ _b\"></span>interno<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd61\">di attualizzazione dei <span class=\"_ _b\"></span>flussi di cassa <span class=\"_ _b\"></span>recuperabili, in base alla tecnica <span class=\"_ _b\"></span>del \u201cdiscounted cash<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs4ba\">flows\u201d, <span class=\"_ _24\"></span>in <span class=\"_ _24\"></span>funzione <span class=\"_ _24\"> </span>di <span class=\"_ _24\"> </span>alcuni <span class=\"_ _24\"> </span>parametri <span class=\"_ _24\"> </span>ritenuti <span class=\"_ _24\"> </span>rappresentativi <span class=\"_ _24\"> </span>nell\u2019ottica <span class=\"_ _24\"> </span>del <span class=\"_ _24\"> </span>potenziale<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd62\">acquirente, <span class=\"_ _3\"></span>con <span class=\"_ _a\"></span>l\u2019obiettivo <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>addivenire <span class=\"_ _a\"></span>ad <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>prezzo <span class=\"_ _3\"></span>dell\u2019ipotetica <span class=\"_ _a\"></span>cessione <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>ogni <span class=\"_ _a\"></span>cluster<span class=\"_ _a\"></span>,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd63\">opportunamente <span class=\"_ _8\"></span>calibrati <span class=\"_ _8\"></span>al <span class=\"_ _1d\"></span>fine <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>tenere <span class=\"_ _8\"></span>conto <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>transazioni <span class=\"_ _1d\"></span>comparabili <span class=\"_ _8\"></span>osservate<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsd64\">sul mercato.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws117 gsd65\">T<span class=\"_ _3\"></span>enuto conto che le esposizioni oggetto di probabile cessione possono non esser<span class=\"_ _2\"></span>e singolarmente<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd66\">identificabili <span class=\"_ _b\"></span>alla <span class=\"_ _b\"></span>data <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>reporting, <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>modello <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>evede <span class=\"_ _b\"></span>che <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>ciascun <span class=\"_ _b\"></span>credito <span class=\"_ _b\"></span>sia <span class=\"_ _b\"></span>associata <span class=\"_ _8\"></span>una<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsd67\">probabilit\u00e0 di cessione.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd68\">La <span class=\"_ _a\"></span>perdita <span class=\"_ _3\"></span>attesa <span class=\"_ _2\"></span>delle <span class=\"_ _a\"></span>esposizioni <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>esame <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>quindi <span class=\"_ _a\"></span>pari <span class=\"_ _2\"></span>alla <span class=\"_ _a\"></span>media <span class=\"_ _a\"></span>ponderata <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>le <span class=\"_ _a\"></span>probabilit\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd69\">assegnate ai <span class=\"_ _b\"></span>due <span class=\"_ _b\"></span>scenari delle <span class=\"_ _b\"></span>stime <span class=\"_ _b\"></span>dei flussi <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>cassa recuperabili nei <span class=\"_ _b\"></span>due <span class=\"_ _b\"></span>scenari (workout <span class=\"_ _b\"></span>e<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsd6a\">vendita).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws215 gsd6b\">L<span class=\"_ _a\"></span>\u2019assegnazione delle probabilit\u00e0 ai vari scenari avviene assumendo a riferimento la segmentazione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd6c\">del <span class=\"_ _b\"></span>portafoglio <span class=\"_ _b\"></span>complessivo <span class=\"_ _8\"></span>dei <span class=\"_ _b\"></span>crediti <span class=\"_ _b\"></span>classificati <span class=\"_ _b\"></span>come <span class=\"_ _b\"></span>sofferenza <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>inadempienza <span class=\"_ _b\"></span>probabile<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd6d\">del <span class=\"_ _8\"></span>Gruppo <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>funzione <span class=\"_ _8\"></span>del<span class=\"_ _b\"></span>le <span class=\"_ _8\"></span>principali <span class=\"_ _1d\"></span>caratteristiche <span class=\"_ _1d\"></span>che <span class=\"_ _1d\"></span>influenzano <span class=\"_ _8\"></span>il <span class=\"_ _1d\"></span>valore <span class=\"_ _8\"></span>attribuito <span class=\"_ _1d\"></span>dal<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsd6e\">mercato ai cr<span class=\"_ _2\"></span>editi della specie (vintage, ammontare delle esposizioni).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws25 gsd6f\">L<span class=\"_ _a\"></span>\u2019assegnazione delle probabilit\u00e0 ai vari cluster \u00e8 guidata dall\u2019ammontare delle cessioni tar<span class=\"_ _2\"></span>get<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws154 gsd70\">approvato di volta in volta dal Consiglio di Amministrazione della Capogruppo. In altr<span class=\"_ _2\"></span>e parole,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsc5 gsd71\">le probabilit\u00e0 sono assegnate ai vari cluster in modo tale che la sommatoria dei valori nominali<span class=\"_ _567\"> </span> </div>complessivi di ciascun cluster moltiplicato per la relativa pr<span class=\"_ _2\"></span>obabilit\u00e0 di cessione (di seguito anche \u201cvalore atteso di cessione\u201d) sia pari al suddetto ammontar<span class=\"_ _2\"></span>e di cessioni target approvato dal Consiglio di Amministrazione. Le probabilit\u00e0 assegnate ai vari cluster sono pertanto variabili nel <span class=\"_ _b\"></span>tempo <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>possono <span class=\"_ _b\"></span>andare <span class=\"_ _b\"></span>da <span class=\"_ _8\"></span>un <span class=\"_ _b\"></span>minimo <span class=\"_ _8\"></span>pari <span class=\"_ _b\"></span>allo <span class=\"_ _8\"></span>0%, <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>quelle <span class=\"_ _8\"></span>posizioni <span class=\"_ _b\"></span>che <span class=\"_ _8\"></span>si <span class=\"_ _b\"></span>ritiene <span class=\"_ _b\"></span>d<span class=\"_ _b\"></span>i escludere <span class=\"_ _1d\"></span>dalla <span class=\"_ _24\"></span>vendita <span class=\"_ _1d\"></span>per <span class=\"_ _24\"> </span>le <span class=\"_ _24\"></span>loro <span class=\"_ _1d\"></span>caratteristiche <span class=\"_ _24\"></span>intrinseche, <span class=\"_ _24\"></span>fino <span class=\"_ _1d\"></span>ad <span class=\"_ _24\"> </span>un <span class=\"_ _24\"></span>massimo <span class=\"_ _24\"></span>del <span class=\"_ _1d\"></span>90%, assegnato al cluster in cui sono inseriti i crediti che si ritiene pi\u00f9 pr<span class=\"_ _2\"></span>obabile possano essere ceduti (vendite programmate). Anche la composizione dei cluster \u00e8 variabile nel tempo in funzione dell\u2019andamento dell\u2019appetito del mercato per le varie tipologie di esposizioni e delle conseguenti valutazioni di convenienza effettuate dai competenti or<span class=\"_ _2\"></span>gani della Capogruppo.<span class=\"_ _567\"> </span>Per volumi target di cessioni pr<span class=\"_ _2\"></span>opedeutiche al mantenimento di livelli di NPL Ratio gi\u00e0 raggiunti, le operazioni sono considerate di carattere fisiologico, con conseguente <span class=\"_ _b\"></span>applicazione del solo scenario di workout interno nella determinazione delle perdite attese.<span class=\"_ _567\"> </span>Per <span class=\"_ _7d\"></span>la <span class=\"_ _3\"></span>determinazione <span class=\"_ _3\"></span>dei <span class=\"_ _7d\"></span>flussi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>recupero <span class=\"_ _7d\"></span>tramite <span class=\"_ _7d\"></span>la <span class=\"_ _3\"></span>vendita, <span class=\"_ _3\"></span>la <span class=\"_ _7d\"></span>metodologia <span class=\"_ _3\"></span>valutativa <span class=\"_ _3\"></span>utilizzata \u00e8 <span class=\"_ _8\"></span>fondata <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>processo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>attualizzazione <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>flussi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>cassa <span class=\"_ _8\"></span>recuperabili <span class=\"_ _8\"></span>(\u201cdiscounted <span class=\"_ _8\"></span>cash flows\u201d), <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>tiene <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>considerazione <span class=\"_ _a\"></span>i <span class=\"_ _a\"></span>principali <span class=\"_ _a\"></span>parametri <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>vengono <span class=\"_ _a\"></span>normalmente <span class=\"_ _a\"></span>considerati dai <span class=\"_ _2\"></span>potenziali acquirenti <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>sede di <span class=\"_ _2\"></span>definizione del <span class=\"_ _2\"></span>prezzo <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>acquisto opportunamente <span class=\"_ _2\"></span>calibrati al <span class=\"_ _a\"></span>fine <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>tenere <span class=\"_ _a\"></span>conto <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>transazioni <span class=\"_ _2\"></span>comparabili <span class=\"_ _a\"></span>osservate <span class=\"_ _a\"></span>sul <span class=\"_ _a\"></span>mercato. <span class=\"_ _a\"></span>In <span class=\"_ _a\"></span>maggior <span class=\"_ _a\"></span>dettaglio, i fattori considerati nel processo di stima sono: la stima del valor<span class=\"_ _2\"></span>e recuperabile in coerenza con il valore <span class=\"_ _a\"></span>stimato <span class=\"_ _a\"></span>nello <span class=\"_ _2\"></span>scenario <span class=\"_ _a\"></span>workout; <span class=\"_ _2\"></span>le <span class=\"_ _a\"></span>spese <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>l\u2019acquirente <span class=\"_ _3\"></span>dovr\u00e0 <span class=\"_ _2\"></span>sostenere <span class=\"_ _a\"></span>per <span class=\"_ _2\"></span>recuperar<span class=\"_ _2\"></span>e il credito; la stima dei tempi di r<span class=\"_ _2\"></span>ecupero, fondata su informazioni di mercato (es. tempi medi dei tribunali); <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>tassi <span class=\"_ _2\"></span>di r<span class=\"_ _2\"></span>endimento <span class=\"_ _2\"></span>attesi <span class=\"_ _2\"></span>dagli acquir<span class=\"_ _2\"></span>enti <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>fattori <span class=\"_ _2\"></span>specifici di <span class=\"_ _a\"></span>mercato <span class=\"_ _2\"></span>definiti <span class=\"_ _2\"></span>anche in funzione della tipologia dell\u2019operazione di cessione posta in essere.<span class=\"_ _567\"> </span>Si ritiene opportuno precisar<span class=\"_ _2\"></span>e che la metodologia in precedenza illustrata non trova applicazione agli <span class=\"_ _2\"></span>eventuali <span class=\"_ _2\"></span>crediti <span class=\"_ _a\"></span>che, <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>redazione <span class=\"_ _a\"></span>del bilancio, <span class=\"_ _a\"></span>sono <span class=\"_ _2\"></span>gi\u00e0 <span class=\"_ _2\"></span>identificati <span class=\"_ _2\"></span>analiticamente come <span class=\"_ _8\"></span>destinati <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>vendita, <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>relazione <span class=\"_ _b\"></span>ai <span class=\"_ _8\"></span>quali <span class=\"_ _8\"></span>ricorrono <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>condizioni <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>eviste <span class=\"_ _8\"></span>dal <span class=\"_ _8\"></span>principio contabile <span class=\"_ _24\"></span>IFRS <span class=\"_ _24\"></span>5 <span class=\"_ _24\"> </span>per <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>classificazione <span class=\"_ _24\"> </span>nel <span class=\"_ _24\"> </span>portafoglio <span class=\"_ _24\"> </span>del<span class=\"_ _b\"></span>le <span class=\"_ _24\"></span>attivit\u00e0 <span class=\"_ _24\"></span>in <span class=\"_ _24\"> </span>via <span class=\"_ _24\"> </span>di <span class=\"_ _24\"> </span>dismissione. <span class=\"_ _24\"> </span>La valutazione di tali crediti \u00e8 ef<span class=\"_ _2\"></span>fettuata considerando il solo scenario di cessione, a cui \u00e8 assegnata una <span class=\"_ _9\"> </span>pr<span class=\"_ _2\"></span>obabilit\u00e0 <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>100% <span class=\"_ _1\"> </span>ed <span class=\"_ _9\"> </span>assumendo <span class=\"_ _9\"> </span>a <span class=\"_ _1\"> </span>riferimento <span class=\"_ _9\"> </span>i <span class=\"_ _9\"> </span>pr<span class=\"_ _2\"></span>ezzi <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>vendita <span class=\"_ _1\"> </span>o <span class=\"_ _9\"> </span>comunque <span class=\"_ _9\"> </span>le informazioni contenute negli accordi perfezionati con le contr<span class=\"_ _2\"></span>oparti (offerte vincolanti).<span class=\"_ _567\"> </span>3.2 Write-of<span class=\"_ _2\"></span>f  Le esposizioni deteriorate per le quali non vi sia possibilit\u00e0 <span class=\"_ _2\"></span>di recupero (sia totale che <span class=\"_ _2\"></span>parziale) vengono assoggettate a cancellazione (write-off) dalle scrittur<span class=\"_ _2\"></span>e contabili in coerenza con le policy tempo per tempo vigenti, approvate dal Consiglio di Amministrazione di Capogruppo. <span class=\"_ _15\"></span> T<span class=\"_ _3\"></span>ra le strategie individuate per il contenimento dei crediti deteriorati \u00e8 stato previsto, per le<span class=\"_ _567\"> </span>inadempienze probabili, anche un appr<span class=\"_ _2\"></span>occio gestionale basato sulle cessioni \u201csingle name\u201d<span class=\"_ _567\"> </span>con <span class=\"_ _b\"></span>particolare <span class=\"_ _b\"></span>riferimento <span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>quei <span class=\"_ _b\"></span>crediti <span class=\"_ _b\"></span>gestiti <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>ottica <span class=\"_ _8\"></span>liquidatoria <span class=\"_ _b\"></span>o <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>rientro <span class=\"_ _b\"></span>totale <span class=\"_ _b\"></span>(gone<span class=\"_ _567\"> </span>concern).<span class=\"_ _567\"> </span>Con riferimento agli indicatori utilizzati per valutare le aspettative di r<span class=\"_ _2\"></span>ecupero, la Capogruppo<span class=\"_ _567\"> </span>si <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _1d\"></span>dotata <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>specifiche <span class=\"_ _1d\"></span>policy <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>valutazione <span class=\"_ _1d\"></span>analitica <span class=\"_ _1d\"></span>dei <span class=\"_ _1d\"></span>crediti <span class=\"_ _8\"></span>deteriorati <span class=\"_ _1d\"></span>che <span class=\"_ _1d\"></span>prevedono<span class=\"_ _567\"> </span>apposite <span class=\"_ _3\"></span>percentuali <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>rettifica <span class=\"_ _3\"></span>distinguendo <span class=\"_ _a\"></span>la <span class=\"_ _3\"></span>presenza <span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>la <span class=\"_ _3\"></span>tipologia <span class=\"_ _a\"></span>delle <span class=\"_ _3\"></span>garanzie <span class=\"_ _a\"></span>sottostanti<span class=\"_ _567\"> </span>(reali <span class=\"_ _a\"></span>o <span class=\"_ _2\"></span>personali), <span class=\"_ _2\"></span>la <span class=\"_ _a\"></span>sottoposizione <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>clienti <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>una <span class=\"_ _a\"></span>specifica <span class=\"_ _2\"></span>procedura <span class=\"_ _a\"></span>(concordati <span class=\"_ _2\"></span>in <span class=\"_ _a\"></span>bianco;<span class=\"_ _567\"> </span>concordati liquidatori; <span class=\"_ _b\"></span>concordati in <span class=\"_ _b\"></span>continuit\u00e0; crisi <span class=\"_ _b\"></span>da <span class=\"_ _b\"></span>sovraindebitamento; <span class=\"_ _b\"></span>ex art. <span class=\"_ _b\"></span>67 <span class=\"_ _b\"></span>L.F<span class=\"_ _7d\"></span>.; ex<span class=\"_ _567\"> </span>art. 182 L.F<span class=\"_ _4\"></span>.).<span class=\"_ _567\"> </span>3.3 Attivit\u00e0 finanziarie impaired acquisite o originate<span class=\"_ _567\"> </span>Come indicato <span class=\"_ _b\"></span>dal principio <span class=\"_ _b\"></span>contabile <span class=\"_ _b\"></span>\u201cIFRS 9 <span class=\"_ _b\"></span>\u2013 Strumenti <span class=\"_ _b\"></span>finanziari\u201d, <span class=\"_ _b\"></span>in alcuni <span class=\"_ _b\"></span>casi, <span class=\"_ _b\"></span>un\u2019attivit\u00e0<span class=\"_ _567\"> </span>finanziaria <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _1d\"></span>considerata <span class=\"_ _1d\"></span>deteriorata <span class=\"_ _1d\"></span>al <span class=\"_ _8\"></span>momento <span class=\"_ _1d\"></span>della <span class=\"_ _1d\"></span>rilevazione <span class=\"_ _1d\"></span>iniziale <span class=\"_ _8\"></span>poich\u00e9 <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>rischio <span class=\"_ _1d\"></span>di<span class=\"_ _567\"> </span>credito <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _3\"></span>molto <span class=\"_ _7d\"></span>elevato <span class=\"_ _7d\"></span>e, <span class=\"_ _7d\"></span>in <span class=\"_ _7d\"></span>caso <span class=\"_ _7d\"></span>di <span class=\"_ _7d\"></span>acquisto, <span class=\"_ _7d\"></span>\u00e8 <span class=\"_ _3\"></span>acquistata <span class=\"_ _7d\"></span>con <span class=\"_ _7d\"></span>significativi <span class=\"_ _7d\"></span>sconti <span class=\"_ _7d\"></span>(rispetto <span class=\"_ _7d\"></span>al <span class=\"_ _7d\"></span>valore<span class=\"_ _567\"> </span>di <span class=\"_ _7d\"></span>erogazione <span class=\"_ _7d\"></span>iniziale). <span class=\"_ _3\"></span>Nel <span class=\"_ _3\"></span>caso <span class=\"_ _7d\"></span>in <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>le <span class=\"_ _7d\"></span>attivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _3\"></span>in <span class=\"_ _7d\"></span>oggetto, <span class=\"_ _3\"></span>sulla <span class=\"_ _3\"></span>base <span class=\"_ _7d\"></span>dell\u2019applicazione<span class=\"_ _567\"> </span>dei driver di classificazione (ovvero SPPI test e <span class=\"_ _b\"></span>Business model), siano classificate tra <span class=\"_ _b\"></span>le attivit\u00e0<span class=\"_ _567\"> </span>valutate al costo ammortizzato o al fair value con impatto sulla redditivit\u00e0 complessiva, le stesse<span class=\"_ _567\"> </span>sono <span class=\"_ _8\"></span>qualificate <span class=\"_ _8\"></span>come <span class=\"_ _8\"></span>\u201cPurchased <span class=\"_ _b\"></span>or <span class=\"_ _8\"></span>Originated <span class=\"_ _8\"></span>Credit <span class=\"_ _8\"></span>Impaired <span class=\"_ _b\"></span>Asset\u201d <span class=\"_ _8\"></span>(in <span class=\"_ _8\"></span>breve <span class=\"_ _8\"></span>\u201cPOCI\u201d) <span class=\"_ _8\"></span>e<span class=\"_ _567\"> </span>sono assoggettate ad un trattamento peculiare. In particolar<span class=\"_ _2\"></span>e, a fronte delle stesse, sin dalla<span class=\"_ _567\"> </span>data <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>rilevazione <span class=\"_ _8\"></span>iniziale <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>per <span class=\"_ _8\"></span>tutta <span class=\"_ _1d\"></span>la <span class=\"_ _1d\"></span>loro <span class=\"_ _8\"></span>vita, <span class=\"_ _8\"></span>vengono <span class=\"_ _1d\"></span>contabilizzate <span class=\"_ _1d\"></span>rettifiche <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>valore<span class=\"_ _567\"> </span>pari <span class=\"_ _8\"></span>all\u2019Expected <span class=\"_ _1d\"></span>credit <span class=\"_ _8\"></span>loss <span class=\"_ _8\"></span>(ECL) <span class=\"_ _1d\"></span>lifetime. <span class=\"_ _1d\"></span>Alla <span class=\"_ _8\"></span>luce <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>quanto <span class=\"_ _1d\"></span>esposto, <span class=\"_ _8\"></span>le <span class=\"_ _1d\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>finanziarie<span class=\"_ _567\"> </span>POCI sono inizialmente iscritte tra le attivit\u00e0 deteriorate, ferma restando la possibilit\u00e0 di esser<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span>spostate <span class=\"_ _b\"></span>successivamente <span class=\"_ _8\"></span>fra <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>crediti <span class=\"_ _b\"></span>performing, <span class=\"_ _8\"></span>nel <span class=\"_ _b\"></span>qual <span class=\"_ _8\"></span>caso <span class=\"_ _b\"></span>continuer\u00e0 <span class=\"_ _b\"></span>ad <span class=\"_ _8\"></span>essere <span class=\"_ _b\"></span>rilevata<span class=\"_ _567\"> </span>una <span class=\"_ _24\"></span>perdita <span class=\"_ _1d\"></span>attesa <span class=\"_ _24\"> </span>pari <span class=\"_ _24\"> </span>all\u2019ECL <span class=\"_ _24\"> </span>lifetime. <span class=\"_ _24\"> </span>Un\u2019attivit\u00e0 <span class=\"_ _24\"> </span>finanziaria <span class=\"_ _24\"> </span>\u201cPOCI\u201d <span class=\"_ _24\"> </span>\u00e8 <span class=\"_ _24\"> </span>pertanto <span class=\"_ _24\"> </span>qualificata<span class=\"_ _567\"> </span>come tale nei processi segnaletici e di calcolo della per<span class=\"_ _2\"></span>dita attesa (ECL).<span class=\"_ _567\"> </span>4. Attivit\u00e0 finanziarie oggetto di rinegoziazioni commerciali e esposizioni oggetto di concessioni<span class=\"_ _567\"> </span>A fr<span class=\"_ _2\"></span>onte di <span class=\"_ _2\"></span>difficolt\u00e0 <span class=\"_ _2\"></span>creditizie <span class=\"_ _2\"></span>del debitor<span class=\"_ _2\"></span>e le <span class=\"_ _2\"></span>esposizioni possono <span class=\"_ _2\"></span>essere <span class=\"_ _2\"></span>oggetto di <span class=\"_ _2\"></span>modifiche<span class=\"_ _567\"> </span>dei termini <span class=\"_ _2\"></span>contrattuali in senso favor<span class=\"_ _2\"></span>evole al debitor<span class=\"_ _2\"></span>e al fine <span class=\"_ _2\"></span>di render<span class=\"_ _2\"></span>e sostenibile il rimborso<span class=\"_ _567\"> </span>delle stesse. A seconda delle caratteristiche soggettive dell\u2019esposizione e delle motivazioni<span class=\"_ _567\"> </span>alla <span class=\"_ _8\"></span>base <span class=\"_ _b\"></span>delle <span class=\"_ _8\"></span>difficolt\u00e0 <span class=\"_ _b\"></span>creditizie <span class=\"_ _8\"></span>del <span class=\"_ _b\"></span>debitore <span class=\"_ _8\"></span>le <span class=\"_ _b\"></span>modifiche <span class=\"_ _8\"></span>possono <span class=\"_ _8\"></span>agire <span class=\"_ _b\"></span>nel <span class=\"_ _8\"></span>breve <span class=\"_ _b\"></span>termine<span class=\"_ _567\"> </span>(sospensione <span class=\"_ _b\"></span>temporanea <span class=\"_ _b\"></span>dal <span class=\"_ _8\"></span>pagamento della <span class=\"_ _8\"></span>quota <span class=\"_ _b\"></span>capitale <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>un <span class=\"_ _8\"></span>finanziamento o <span class=\"_ _8\"></span>pror<span class=\"_ _2\"></span>oga<span class=\"_ _567\"> </span>di <span class=\"_ _2\"></span>una scadenza) <span class=\"_ _2\"></span>o nel <span class=\"_ _a\"></span>lungo termine <span class=\"_ _2\"></span>(allungamento della <span class=\"_ _2\"></span>durata <span class=\"_ _2\"></span>di un <span class=\"_ _2\"></span>finanziamento, r<span class=\"_ _2\"></span>evisione<span class=\"_ _567\"> </span>del <span class=\"_ _a\"></span>tasso <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>interesse) <span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>portano <span class=\"_ _a\"></span>alla <span class=\"_ _a\"></span>classificazione <span class=\"_ _a\"></span>dell\u2019esposizione <span class=\"_ _2\"></span>(sia <span class=\"_ _3\"></span>in <span class=\"_ _a\"></span>bonis <span class=\"_ _a\"></span>che <span class=\"_ _2\"></span>deteriorata)<div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd73\">come <span class=\"_ _b\"></span>\u201cforborne\u201d. <span class=\"_ _b\"></span>Le <span class=\"_ _b\"></span>esposizioni <span class=\"_ _b\"></span>\u201cforborne\u201d <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>soggette <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>specifiche <span class=\"_ _b\"></span>previsioni in <span class=\"_ _b\"></span>ottica <span class=\"_ _8\"></span>di </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd74\">classificazione, <span class=\"_ _a\"></span>come <span class=\"_ _a\"></span>indicato <span class=\"_ _2\"></span>negli <span class=\"_ _a\"></span>ITS <span class=\"_ _a\"></span>EBA <span class=\"_ _2\"></span>2013-35 <span class=\"_ _a\"></span>recepite <span class=\"_ _a\"></span>dalle <span class=\"_ _a\"></span>policy <span class=\"_ _2\"></span>creditizie <span class=\"_ _3\"></span>del <span class=\"_ _2\"></span>Gruppo; </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd75\">qualora le misur<span class=\"_ _2\"></span>e di concessione vengano <span class=\"_ _2\"></span>applicate a esposizioni in <span class=\"_ _2\"></span>bonis, queste sono tenute </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws4c gsd76\">in considerazione nell\u2019ambito del processo di assegnazione del rating interno gestionale e </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd77\">rientrano <span class=\"_ _b\"></span>nel <span class=\"_ _b\"></span>novero <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>esposizioni <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>stage <span class=\"_ _b\"></span>2, <span class=\"_ _b\"></span>qualora <span class=\"_ _b\"></span>non <span class=\"_ _8\"></span>ricorrano i <span class=\"_ _8\"></span>pr<span class=\"_ _2\"></span>esupposti <span class=\"_ _8\"></span>per una </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd78\">classificazione <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>stage <span class=\"_ _8\"></span>3 <span class=\"_ _b\"></span>laddove <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>ristrutturazione <span class=\"_ _b\"></span>onerosa <span class=\"_ _b\"></span>implichi <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>riduzione <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>Net </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd79\">Present <span class=\"_ _b\"></span>V<span class=\"_ _2\"></span>alue <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Banca <span class=\"_ _8\"></span>superiore <span class=\"_ _b\"></span>all\u20191%. <span class=\"_ _8\"></span>T<span class=\"_ _a\"></span>utte <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>esposizioni <span class=\"_ _8\"></span>classificate <span class=\"_ _8\"></span>\u201cforborne\u201d <span class=\"_ _b\"></span>sono </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd7a\">inserite in specifici processi di monitoraggio da parte delle pr<span class=\"_ _2\"></span>eposte funzioni aziendali. </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd7b\">Nello  specifico,  tali  funzioni,  attraverso  il  supporto  di  adeguate  procedur<span class=\"_ _2\"></span>e  informatiche, </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs203\">monitorano <span class=\"_ _1d\"></span>l\u2019efficacia <span class=\"_ _8\"></span>delle <span class=\"_ _1d\"></span>misure <span class=\"_ _1d\"></span>concesse, <span class=\"_ _1d\"></span>rilevando <span class=\"_ _1d\"></span>miglioramenti <span class=\"_ _1d\"></span>o <span class=\"_ _24\"></span>peggioramenti <span class=\"_ _1d\"></span>nella </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd7c\">situazione <span class=\"_ _1\"> </span>finanziaria <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>cliente <span class=\"_ _1\"> </span>successivamente <span class=\"_ _9\"> </span>alla <span class=\"_ _1\"> </span>concessione. <span class=\"_ _9\"> </span>Qualora <span class=\"_ _1\"> </span>al <span class=\"_ _9\"> </span>termine <span class=\"_ _1\"> </span>del </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf5 gs204\">periodo di monitoraggio la posizione rispetti tutti i criteri previsti dalla normativa in materia, </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15 gs205\">la stessa non \u00e8 pi\u00f9 considerata fra i crediti \u201cforborne\u201d; viceversa continua a permaner<span class=\"_ _2\"></span>e fra le </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs206\">esposizioni \u201cforborne\u201d. </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs208\">\u00c8 <span class=\"_ _b\"></span>facolt\u00e0 <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>rete commerciale <span class=\"_ _b\"></span>procedere, qualora <span class=\"_ _b\"></span>ne <span class=\"_ _b\"></span>ravvisi <span class=\"_ _b\"></span>l\u2019opportunit\u00e0, <span class=\"_ _b\"></span>ad <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>revisione </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd7d\">delle <span class=\"_ _8\"></span>condizioni <span class=\"_ _8\"></span>applicate <span class=\"_ _8\"></span>alle <span class=\"_ _8\"></span>esposizioni <span class=\"_ _b\"></span>dei <span class=\"_ _8\"></span>clienti <span class=\"_ _8\"></span>anche <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>assenza <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>difficolt\u00e0 <span class=\"_ _8\"></span>finanziarie, </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs209\">nell\u2019ambito delle autonomie tempo per tempo vigenti.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs20b\">In tal caso l\u2019esposizione non ricade nel novero delle esposizioni \u201cforborne\u201d.<span class=\"_ _567\"> </span></div>Informazioni di natura quantitativa<span class=\"_ _567\"> </span>A. Qualit\u00e0 del credito<span class=\"_ _567\"> </span>A.1 <span class=\"_ _3\"></span>Esposizioni <span class=\"_ _3\"></span>creditizie <span class=\"_ _3\"></span>deteriorate <span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>non <span class=\"_ _a\"></span>deteriorate: <span class=\"_ _3\"></span>consistenza, <span class=\"_ _3\"></span>rettifiche <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>valore, <span class=\"_ _3\"></span>dinamica e distribuzione economica<span class=\"_ _567\"> </span>A.1.1 Consolidato prudenziale \u2013 Distribuzione delle attivit\u00e0 finanziarie per fasce di scaduto (valori di bilancio)<span class=\"_ _567\"> </span><table class=\"s w5fd h224\" id=\"_c7a1c4aa-491f-4449-ac7d-0aa7eab7c86f\"><tr><td class=\"c n x304 y437e w237 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Portafogli/stadi di rischio<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x1895 y437e w2f7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Primo stadio<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x1896 y437e w2fb h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Secondo stadio<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x1897 y437e w2ef h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo stadio<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1898 y437e w5fe h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Impaired acquisite o originate<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x1899 h27 y437f ff6 fs16 fc0 sc0 ls0 ws0\">Da 1 giorno<span class=\"_ _567\"> </span></td><td class=\"t m0 x189a h27 y437f ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 30 </td><td class=\"t m0 xc4d h27 y4380 ff6 fs16 fc0 sc0 ls0 ws0\">Oltre 90 </td><td class=\"t m0 x189b h27 y4380 ff6 fs16 fc0 sc0 ls0 ws0\">Da 1 giorno<span class=\"_ _567\"> </span></td><td class=\"t m0 x189c h27 y4380 ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 30 </td><td class=\"t m0 xbcf h27 y4381 ff6 fs16 fc0 sc0 ls0 ws0\">Oltre 90 </td><td class=\"t m0 x189d h27 y4381 ff6 fs16 fc0 sc0 ls0 ws0\">Da 1 giorno </td><td class=\"t m0 x189e h27 y4381 ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 30 </td><td class=\"t m0 x189f h27 y4382 ff6 fs16 fc0 sc0 ls0 ws0\">Oltre 90 </td><td class=\"t m0 x18a0 h27 y4382 ff6 fs16 fc0 sc0 ls0 ws0\">Da 1 giorno </td><td class=\"t m0 x1843 h27 y4382 ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 30 </td><td class=\"t m0 x18a1 h27 y4383 ff6 fs16 fc0 sc0 ls0 ws0\">Oltre 90 </td></tr><tr><td></td><td></td><td class=\"t m0 x18a2 h27 y4384 ff6 fs16 fc0 sc0 ls0 ws0\">a 30 giorni<span class=\"_ _567\"> </span></td><td class=\"t m0 x18a3 h2c y4384 ffb fs16 fc0 sc0 ls0 ws0\">giorni fino a </td><td class=\"t m0 x18a4 h27 y4385 ff6 fs16 fc0 sc0 ls0 ws0\">giorni</td><td class=\"t m0 x18a5 h27 y4385 ff6 fs16 fc0 sc0 ls0 ws0\"> a 30 giorni<span class=\"_ _567\"> </span></td><td class=\"t m0 x18a6 h2c y4385 ffb fs16 fc0 sc0 ls0 ws0\">giorni fino </td><td class=\"t m0 x18a7 h27 y4386 ff6 fs16 fc0 sc0 ls0 ws0\">giorni<span class=\"_ _567\"> </span></td><td class=\"t m0 x754 h27 y4386 ff6 fs16 fc0 sc0 ls0 ws0\">a 30 giorni<span class=\"_ _567\"> </span></td><td class=\"t m0 x18a8 h2c y4386 ffb fs16 fc0 sc0 ls0 ws0\">giorni fino </td><td class=\"t m0 x18a9 h27 y4387 ff6 fs16 fc0 sc0 ls0 ws0\">giorni<span class=\"_ _567\"> </span></td><td class=\"t m0 x18aa h27 y4387 ff6 fs16 fc0 sc0 ls0 ws0\">a 30 giorni<span class=\"_ _567\"> </span></td><td class=\"t m0 x18ab h2c y4387 ffb fs16 fc0 sc0 ls0 ws0\">giorni fino a 90 </td><td class=\"t m0 x18ac h27 y4388 ff6 fs16 fc0 sc0 ls0 ws0\">giorni<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x18ad h27 y4389 ff6 fs16 fc0 sc0 ls0 ws0\">90 giorni </td><td></td><td></td><td class=\"t m0 x18ae h27 y438a ff6 fs16 fc0 sc0 ls0 ws0\">a 90 giorni </td><td></td><td></td><td class=\"t m0 x1503 h27 y438b ff6 fs16 fc0 sc0 ls0 ws0\">a 90 giorni </td><td></td><td></td><td class=\"t m0 x18af h27 y438c ff6 fs16 fc0 sc0 ls0 ws0\">giorni </td><td></td></tr><tr><td class=\"t m0 x547 h2c y438d ff10 fs16 fc0 sc0 ls0 ws0\"> 1. Attivit\u00e0 finanziarie </td><td></td><td class=\"c n x18b0 y438e wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">14.575<span class=\"_ _567\"> </span></div></td><td class=\"c n x18b1 y438e w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.108<span class=\"_ _567\"> </span></div></td><td class=\"c n x18b2 y438e wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.705<span class=\"_ _567\"> </span></div></td><td class=\"c n x18b3 y438e w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10.898<span class=\"_ _567\"> </span></div></td><td class=\"c n x18b4 y438e w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">20.819<span class=\"_ _567\"> </span></div></td><td class=\"c n x18b5 y438e w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.646<span class=\"_ _567\"> </span></div></td><td class=\"c n x18b6 y438e wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.974<span class=\"_ _567\"> </span></div></td><td class=\"c n x18b7 y438e wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.424<span class=\"_ _567\"> </span></div></td><td class=\"c n x18b8 y438e wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">82.846<span class=\"_ _567\"> </span></div></td><td class=\"c n x18b9 y438e w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">53<span class=\"_ _567\"> </span></div></td><td class=\"c n x18ba y438e wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">323<span class=\"_ _567\"> </span></div></td><td class=\"c n x18bb y438e wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.013<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y438f ff9 fs16 fc0 sc0 ls0 ws0\">valutate al costo ammortizzato </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h2c y4390 ff10 fs16 fc0 sc0 ls0 ws0\">2. Attivit\u00e0 finanziarie valutate </td><td></td><td class=\"c n x594 y4391 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x18bc y4391 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x18bd y4391 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x18be y4391 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x18bf y4391 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x18c0 y4391 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x18c1 y4391 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x18c2 y4391 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x18c3 y4391 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x18c4 y4391 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x18c5 y4391 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x18c6 y4391 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y4392 ff9 fs16 fc0 sc0 ls0 ws0\">al fair value con impatto </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y4393 ff9 fs16 fc0 sc0 ls0 ws0\">sulla redditivit\u00e0 complessiva </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h2c y4394 ff10 fs16 fc0 sc0 ls0 ws0\">3. Attivit\u00e0 finanziarie </td><td></td><td class=\"c n x594 y4395 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x18bc y4395 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x18bd y4395 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x18be y4395 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x18bf y4395 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x18c0 y4395 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x18c1 y4395 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x18c2 y4395 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x18c3 y4395 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x18c4 y4395 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x18c5 y4395 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x18c6 y4395 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y4396 ff9 fs16 fc0 sc0 ls0 ws0\">in corso di dismissione<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y4006 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1832 y4006 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x18c7 y4006 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">14.575<span class=\"_ _567\"> </span></div></td><td class=\"c n x18c8 y4006 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.108<span class=\"_ _567\"> </span></div></td><td class=\"c n x18c9 y4006 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.705<span class=\"_ _567\"> </span></div></td><td class=\"c n x18ca y4006 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10.898<span class=\"_ _567\"> </span></div></td><td class=\"c n x18cb y4006 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">20.819<span class=\"_ _567\"> </span></div></td><td class=\"c n x18cc y4006 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.646<span class=\"_ _567\"> </span></div></td><td class=\"c n x18cd y4006 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.974<span class=\"_ _567\"> </span></div></td><td class=\"c n x18ce y4006 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15.424<span class=\"_ _567\"> </span></div></td><td class=\"c n x18cf y4006 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">82.846<span class=\"_ _567\"> </span></div></td><td class=\"c n x18d0 y4006 w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">53<span class=\"_ _567\"> </span></div></td><td class=\"c n x18d1 y4006 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">323<span class=\"_ _567\"> </span></div></td><td class=\"c n x18d2 y4006 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.013<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1832 y3de2 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td class=\"c n x18c7 y3de2 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">18.066<span class=\"_ _567\"> </span></div></td><td class=\"c n x18d3 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.502<span class=\"_ _567\"> </span></div></td><td class=\"c n x18d4 y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10.341<span class=\"_ _567\"> </span></div></td><td class=\"c n x18d5 y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">18.060<span class=\"_ _567\"> </span></div></td><td class=\"c n x18d6 y3de2 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">24.379<span class=\"_ _567\"> </span></div></td><td class=\"c n x18d7 y3de2 w5ff h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.655<span class=\"_ _567\"> </span></div></td><td class=\"c n x18d8 y3de2 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">12.646<span class=\"_ _567\"> </span></div></td><td class=\"c n x18d9 y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">20.789<span class=\"_ _567\"> </span></div></td><td class=\"c n x18da y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">89.638<span class=\"_ _567\"> </span></div></td><td class=\"c n x18db y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">142<span class=\"_ _567\"> </span></div></td><td class=\"c n x18dc y3de2 w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">39<span class=\"_ _567\"> </span></div></td><td class=\"c n x18dd y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">398<span class=\"_ _567\"> </span></div></td></tr></table><div class=\"t m0 ha0 ff14 fs3 fc0 sc0 ls0 ws0 gsd97\">A.1.2 <span class=\"_ _1d\"></span>Consolidato <span class=\"_ _24\"> </span>Prudenziale <span class=\"_ _24\"> </span>- <span class=\"_ _24\"> </span>Attivit\u00e0 <span class=\"_ _1d\"></span>finanziarie, <span class=\"_ _24\"> </span>impegni <span class=\"_ _24\"> </span>a <span class=\"_ _1d\"></span>erogare <span class=\"_ _1d\"></span>fondi <span class=\"_ _24\"> </span>e <span class=\"_ _24\"> </span>garanzie </div><div class=\"t m0 h13 ff5 fs3 fc0 sc0 ls0 ws118 gsd98\">finanziarie rilasciate: dinamica delle rettifiche di valor<span class=\"_ _2\"></span>e complessive e degli accantonamenti </div><div class=\"t m0 h13 ff5 fs3 fc0 sc0 ls0 ws0 gsd99\">complessivi (Parte 1)<span class=\"_ _567\"> </span></div><div class=\"gsd9a\"><table class=\"s w600 h225\" id=\"_5491b744-ff94-44f5-8bcf-add90c6bfe02\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x18de h2c y4397 ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche di valore complessive<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h27 y4398 ff6 fs16 fc0 sc0 ls0 ws0\">Causali/ stadi di rischio </td><td></td><td></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 n x18df y4399 w601 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 rientranti nel primo stadio<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x18e0 y4399 w602 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 rientranti nel secondo stadio<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x18e1 h27 y439a ff6 fs16 fc0 sc0 ls0 ws0\">Crediti </td><td class=\"t m0 x18e2 h27 y439b ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 </td><td class=\"t m0 x18e3 h27 y439c ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 </td><td class=\"t m0 x18e4 h27 y439d ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 </td><td class=\"t m0 x1505 h27 y439e ff6 fs16 fc0 sc0 ls0 ws0\">di cui: </td><td class=\"t m0 x18e5 h27 y439f ff6 fs16 fc0 sc0 ls0 ws0\">di cui: </td><td class=\"t m0 x18e6 h27 y43a0 ff6 fs16 fc0 sc0 ls0 ws0\">Crediti </td><td class=\"t m0 x1503 h27 y43a1 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 </td><td class=\"t m0 xa19 h27 y43a2 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 </td><td class=\"t m0 x1809 h27 y43a3 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 </td><td class=\"t m0 x18e7 h27 y43a4 ff6 fs16 fc0 sc0 ls0 ws0\">di cui: </td><td class=\"t m0 x17d6 h27 y43a5 ff6 fs16 fc0 sc0 ls0 ws0\">di cui: </td></tr><tr><td></td><td class=\"t m0 x18e8 h27 y43a6 ff6 fs16 fc0 sc0 ls0 ws0\">verso banche </td><td class=\"t m0 x18e9 h2c y43a7 ffb fs16 fc0 sc0 ls0 ws0\">finanziarie </td><td class=\"t m0 xbce h2c y43a8 ffb fs16 fc0 sc0 ls0 ws0\">finanziarie </td><td class=\"t m0 x18ea h2c y43a9 ffb fs16 fc0 sc0 ls0 ws0\">finanziarie in </td><td class=\"t m0 x18eb h27 y43aa ff6 fs16 fc0 sc0 ls0 ws0\">svalutazioni </td><td class=\"t m0 x1502 h27 y43ab ff6 fs16 fc0 sc0 ls0 ws0\">svalutazioni </td><td class=\"t m0 x750 h27 y43ac ff6 fs16 fc0 sc0 ls0 ws0\">verso banche </td><td class=\"t m0 x18ec h2c y43ad ffb fs16 fc0 sc0 ls0 ws0\">finanziarie </td><td class=\"t m0 x15ea h2c y43ae ffb fs16 fc0 sc0 ls0 ws0\">finanziarie </td><td class=\"t m0 x18ed h2c y43af ffb fs16 fc0 sc0 ls0 ws0\">finanziarie </td><td class=\"t m0 x18ee h27 y43b0 ff6 fs16 fc0 sc0 ls0 ws0\">svalutazioni </td><td class=\"t m0 x18ef h27 y43b1 ff6 fs16 fc0 sc0 ls0 ws0\">svalutazioni </td></tr><tr><td></td><td class=\"t m0 x18f0 h27 y43b2 ff6 fs16 fc0 sc0 ls0 ws0\">e Banche </td><td class=\"t m0 x187f h27 y43b3 ff6 fs16 fc0 sc0 ls0 ws0\">valutate </td><td class=\"t m0 x18f1 h27 y43b4 ff6 fs16 fc0 sc0 ls0 ws0\">valutate </td><td class=\"t m0 x18e4 h27 y43b5 ff6 fs16 fc0 sc0 ls0 ws0\">corso di </td><td class=\"t m0 x18f2 h27 y43b6 ff6 fs16 fc0 sc0 ls0 ws0\">individuali<span class=\"_ _567\"> </span></td><td class=\"t m0 x18f3 h27 y43b7 ff6 fs16 fc0 sc0 ls0 ws0\">collettive<span class=\"_ _567\"> </span></td><td class=\"t m0 x754 h27 y43b8 ff6 fs16 fc0 sc0 ls0 ws0\">e Banche </td><td class=\"t m0 x15e9 h27 y43b9 ff6 fs16 fc0 sc0 ls0 ws0\">valutate al </td><td class=\"t m0 x189f h27 y43ba ff6 fs16 fc0 sc0 ls0 ws0\">valutate </td><td class=\"t m0 x18f4 h27 y43bb ff6 fs16 fc0 sc0 ls0 ws0\">in corso </td><td class=\"t m0 x18f5 h27 y43bc ff6 fs16 fc0 sc0 ls0 ws0\">individuali<span class=\"_ _567\"> </span></td><td class=\"t m0 x65f h27 y43bd ff6 fs16 fc0 sc0 ls0 ws0\">collettive<span class=\"_ _567\"> </span></td></tr><tr><td></td><td class=\"t m0 x18f6 h27 y43be ff6 fs16 fc0 sc0 ls0 ws0\">Centrali </td><td class=\"t m0 x18e2 h27 y43bf ff6 fs16 fc0 sc0 ls0 ws0\">al costo </td><td class=\"t m0 x18f7 h27 y43c0 ff6 fs16 fc0 sc0 ls0 ws0\">al fair value </td><td class=\"t m0 xf54 h27 y43c1 ff6 fs16 fc0 sc0 ls0 ws0\">dismissione<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 x18f8 h27 y43c2 ff6 fs16 fc0 sc0 ls0 ws0\">Centrali a </td><td class=\"t m0 x18f9 h27 y43c3 ff6 fs16 fc0 sc0 ls0 ws0\">costo </td><td class=\"t m0 x18fa h27 y43c4 ff6 fs16 fc0 sc0 ls0 ws0\">al fair value </td><td class=\"t m0 x18fb h27 y43c5 ff6 fs16 fc0 sc0 ls0 ws0\">di dismissione<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x18fc h27 y43c6 ff6 fs16 fc0 sc0 ls0 ws0\">a vista<span class=\"_ _567\"> </span></td><td class=\"t m0 x18fd h27 y43c7 ff6 fs16 fc0 sc0 ls0 ws0\">ammortizzato<span class=\"_ _567\"> </span></td><td class=\"t m0 x18fe h27 y43c8 ff6 fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">con impatto </td><td></td><td></td><td class=\"t m0 x74c h27 y43c9 ff6 fs16 fc0 sc0 ls0 ws0\">vista<span class=\"_ _567\"> </span></td><td class=\"t m0 x18ff h27 y43ca ff6 fs16 fc0 sc0 ls0 ws0\">ammortizzato<span class=\"_ _567\"> </span></td><td class=\"t m0 x1900 h27 y43cb ff6 fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">con impatto </td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x1804 h27 y43cc ff6 fs16 fc0 sc0 ls0 ws0\">sulla </td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x1901 h27 y43cd ff6 fs16 fc0 sc0 ls0 ws0\">sulla </td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 xa17 h27 y43ce ff6 fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">redditivit\u00e0 </td><td></td><td></td><td></td><td></td><td class=\"t m0 x1902 h27 y43cf ff6 fs16 fc0 sc0 ls0 ws0\">redditivit\u00e0 </td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x18fe h27 y43d0 ff6 fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">complessiva<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td class=\"t m0 x1506 h27 y43d1 ff6 fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">complessiva<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x304 y43d2 w603 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche complessive iniziali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1903 y43d2 w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">33<span class=\"_ _567\"> </span></div></td><td class=\"c n x1904 y43d2 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">27.510<span class=\"_ _567\"> </span></div></td><td class=\"c n x1905 y43d2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">280<span class=\"_ _567\"> </span></div></td><td class=\"c n x1906 y43d2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1907 y43d2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1908 y43d2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">27.457<span class=\"_ _567\"> </span></div></td><td class=\"c n x1909 y43d2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x190a y43d2 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">104.603<span class=\"_ _567\"> </span></div></td><td class=\"c n x190b y43d2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x190c y43d2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x190d y43d2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x190e y43d2 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">104.561<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y43d3 ff9 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>ariazioni in aumento </td><td class=\"c n x190f y43d4 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12<span class=\"_ _567\"> </span></div></td><td class=\"c n x1910 y43d4 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.610<span class=\"_ _567\"> </span></div></td><td class=\"c n x1911 y43d4 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">93<span class=\"_ _567\"> </span></div></td><td class=\"c n x1912 y43d4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1913 y43d4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1914 y43d4 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.714<span class=\"_ _567\"> </span></div></td><td class=\"c n x1915 y43d4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1916 y43d4 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.989<span class=\"_ _567\"> </span></div></td><td class=\"c n x1917 y43d4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1918 y43d4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1919 y43d4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x191a y43d4 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.989<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h2c y43d5 ff10 fs16 fc0 sc0 ls0 ws0\">da attivit\u00e0 finanziarie </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y43d6 ff9 fs16 fc0 sc0 ls0 ws0\">acquisite o originate<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y43d7 ff9 fs16 fc0 sc0 ls0 ws0\">Cancellazioni diverse </td><td class=\"c n x191b y43d8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x191c y43d8 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.507)<span class=\"_ _567\"> </span></div></td><td class=\"c n x191d y43d8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x191e y43d8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x191f y43d8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1920 y43d8 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(1.507)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1921 y43d8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1922 y43d8 w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(592)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1923 y43d8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1924 y43d8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1925 y43d8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1926 y43d8 w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(592)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y43d9 ff9 fs16 fc0 sc0 ls0 ws0\">dai write-off<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y43da ff9 fs16 fc0 sc0 ls0 ws0\">Rett/riprese di valor<span class=\"_ _2\"></span>e nette </td><td class=\"c n x1927 y43db wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(42)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1928 y43db w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(13.381)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1929 y43db w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(170)<span class=\"_ _567\"> </span></div></td><td class=\"c n x192a y43db w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x192b y43db w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x192c y43db wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(13.593)<span class=\"_ _567\"> </span></div></td><td class=\"c n x192d y43db w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x192e y43db wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.881<span class=\"_ _567\"> </span></div></td><td class=\"c n x192f y43db w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1930 y43db w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1931 y43db w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1932 y43db wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.881<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y43dc ff9 fs16 fc0 sc0 ls0 ws0\">per rischio di credito<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h2c y43dd ff10 fs16 fc0 sc0 ls0 ws0\">Modifiche contrattuali senza </td><td class=\"c n x1933 y43de w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1934 y43de w195 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(11)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1935 y43de w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1936 y43de w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1937 y43de w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1938 y43de wce h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(11)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1939 y43de w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x193a y43de wea h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">102<span class=\"_ _567\"> </span></div></td><td class=\"c n x193b y43de w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x193c y43de w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x193d y43de w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x193e y43de wce h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">102<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y43df ff9 fs16 fc0 sc0 ls0 ws0\">cancellazioni<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y43e0 ff9 fs16 fc0 sc0 ls0 ws0\">Cambiamenti della </td><td class=\"c n x1933 y43e1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x193f y43e1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1940 y43e1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1941 y43e1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1942 y43e1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1943 y43e1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1944 y43e1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1945 y43e1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1946 y43e1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1947 y43e1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1948 y43e1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1949 y43e1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y43e2 ff9 fs16 fc0 sc0 ls0 ws0\">metodologia di stima<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y43e3 ff9 fs16 fc0 sc0 ls0 ws0\">Write-of<span class=\"_ _2\"></span>f non rilevati </td><td class=\"c n x1933 y43e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x193f y43e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1940 y43e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1941 y43e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1942 y43e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1943 y43e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1944 y43e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1945 y43e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1946 y43e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1947 y43e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1948 y43e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1949 y43e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y43e5 ff9 fs16 fc0 sc0 ls0 ws0\">direttamente a conto </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y43e6 ff9 fs16 fc0 sc0 ls0 ws0\">economico<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y43e7 w604 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Altre variazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x194a y43e7 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x194b y43e7 w199 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(189)<span class=\"_ _567\"> </span></div></td><td class=\"c n x194c y43e7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x194d y43e7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x194e y43e7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x194f y43e7 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(3)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1950 y43e7 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1951 y43e7 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(14.122)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1952 y43e7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x37f y43e7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1953 y43e7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1954 y43e7 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(14.114)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y43e8 w464 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche complessive finali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1955 y43e8 w194 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n x1956 y43e8 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">20.032<span class=\"_ _567\"> </span></div></td><td class=\"c n x1957 y43e8 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">203<span class=\"_ _567\"> </span></div></td><td class=\"c n x1958 y43e8 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1959 y43e8 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x195a y43e8 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">20.057<span class=\"_ _567\"> </span></div></td><td class=\"c n x195b y43e8 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x195c y43e8 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">105.861<span class=\"_ _567\"> </span></div></td><td class=\"c n x1952 y43e8 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x195d y43e8 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x195e y43e8 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x195f y43e8 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">105.827<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y43e9 ff9 fs16 fc0 sc0 ls0 ws0\">Recuperi da incasso </td><td class=\"c n x1933 y43ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1960 y43ea w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1961 y43ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1962 y43ea w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1963 y43ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1964 y43ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1965 y43ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1966 y43ea w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1967 y43ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1968 y43ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1969 y43ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x196a y43ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h2c y43eb ff10 fs16 fc0 sc0 ls0 ws0\">su attivit\u00e0 finanziarie </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y43ec ff9 fs16 fc0 sc0 ls0 ws0\">oggetto di write-off<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y43ed ff9 fs16 fc0 sc0 ls0 ws0\">Write-of<span class=\"_ _2\"></span>f rilevati </td><td class=\"c n x1933 y43ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1960 y43ee w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1961 y43ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1962 y43ee w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1963 y43ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1964 y43ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1965 y43ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1966 y43ee w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1967 y43ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1968 y43ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1969 y43ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x196a y43ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y43ef ff9 fs16 fc0 sc0 ls0 ws0\">direttamente a conto </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y43f0 ff9 fs16 fc0 sc0 ls0 ws0\">economico<span class=\"_ _567\"> </span></td><td></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=\"t m0 h13 ff5 fs3 fc0 sc0 ls0 ws109 gsd9c\">A.1.2 Consolidato prudenziale \u2013 Attivit\u00e0 finanziarie, impegni a erogar<span class=\"_ _2\"></span>e fondi e garanzie </div><div class=\"t m0 h13 ff5 fs3 fc0 sc0 ls0 ws118 gsd9d\">finanziarie rilasciate: dinamica delle rettifiche di valor<span class=\"_ _2\"></span>e complessive e degli accantonamenti </div><div class=\"t m0 h13 ff5 fs3 fc0 sc0 ls0 ws0 gsd9e\">complessivi (Parte 2)<span class=\"_ _567\"> </span></div><div class=\"gsd9f\"><table class=\"s w605 h226\" id=\"_f8069a48-0b55-4d76-8d4c-7151eac271a7\"><tr><td class=\"t m0 x547 h27 y43f1 ff6 fs16 fc0 sc0 ls0 ws0\">Causali/ stadi di rischio </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n xbc7 y43f2 w606 h1b2\"><div class=\"t m0 x2a1 h27 y3db0 ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche di valore complessive<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x196b y43f2 w607 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Accantonamenti complessivi su impegni<span class=\"_ _567\"> </span></div></td><td class=\"t m0 xcbe h2c y43f3 ffb fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">a erogar<span class=\"_ _2\"></span>e fondi e garanzie finanziarie </td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c n x196c y43f4 w608 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 rientranti nel terzo stadio<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x196d y43f4 w609 h1ce\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 fin. impaired acquisite o originate<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"t m0 x196e h27 y43f5 ff6 fs16 fc0 sc0 ls0 ws0\">rilasciate<span class=\"_ _567\"> </span></td><td></td><td class=\"c n x196f y43f4 w60a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>ot.<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x1970 h27 y43f6 ff6 fs16 fc0 sc0 ls0 ws0\">Crediti </td><td class=\"t m0 xf5b h27 y43f7 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 </td><td class=\"t m0 x1971 h27 y43f8 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 </td><td class=\"t m0 x1972 h27 y43f9 ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 </td><td class=\"t m0 x1973 h27 y43fa ff6 fs16 fc0 sc0 ls0 ws0\">di cui: </td><td class=\"t m0 x18eb h27 y43fb ff6 fs16 fc0 sc0 ls0 ws0\">di cui: </td><td class=\"t m0 x753 h27 y43fc ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 </td><td class=\"t m0 x1974 h27 y43fd ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 </td><td class=\"t m0 x18e6 h27 y43fe ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 </td><td class=\"t m0 xd59 h27 y43ff ff6 fs16 fc0 sc0 ls0 ws0\">di cui: </td><td class=\"t m0 x755 h27 y4400 ff6 fs16 fc0 sc0 ls0 ws0\">di cui: </td><td class=\"t m0 x1975 h27 y4401 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo </td><td class=\"t m0 x1976 h27 y4401 ff6 fs16 fc0 sc0 ls0 ws0\">Primo </td><td class=\"t m0 x746 h27 y4401 ff6 fs16 fc0 sc0 ls0 ws0\">Secondo </td><td class=\"t m0 x18af h27 y4401 ff6 fs16 fc0 sc0 ls0 ws0\">Impegni </td><td></td></tr><tr><td></td><td class=\"t m0 x1977 h27 y4402 ff6 fs16 fc0 sc0 ls0 ws0\">verso </td><td class=\"t m0 xf60 h2c y4403 ffb fs16 fc0 sc0 ls0 ws0\">finanziarie </td><td class=\"t m0 x1978 h2c y4404 ffb fs16 fc0 sc0 ls0 ws0\">finanziarie </td><td class=\"t m0 x18e3 h2c y4405 ffb fs16 fc0 sc0 ls0 ws0\">finanziarie </td><td class=\"t m0 x1979 h27 y4406 ff6 fs16 fc0 sc0 ls0 ws0\">svaluta-<span class=\"_ _567\"> </span></td><td class=\"t m0 x18eb h27 y4407 ff6 fs16 fc0 sc0 ls0 ws0\">svalu-<span class=\"_ _567\"> </span></td><td class=\"t m0 x197a h2c y4408 ffb fs16 fc0 sc0 ls0 ws0\">finanziarie </td><td class=\"t m0 x197b h2c y4409 ffb fs16 fc0 sc0 ls0 ws0\">finanziarie </td><td class=\"t m0 x197c h2c y440a ffb fs16 fc0 sc0 ls0 ws0\">finanziarie </td><td class=\"t m0 xd5f h27 y440b ff6 fs16 fc0 sc0 ls0 ws0\">svaluta-<span class=\"_ _567\"> </span></td><td class=\"t m0 xc13 h27 y440c ff6 fs16 fc0 sc0 ls0 ws0\">svalu-<span class=\"_ _567\"> </span></td><td class=\"t m0 x197d h27 y440d ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 xcbe h27 y440d ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x197e h27 y440d ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 xcbc h27 y440d ff6 fs16 fc0 sc0 ls0 ws0\">a erogar<span class=\"_ _2\"></span>e </td><td></td></tr><tr><td></td><td class=\"t m0 x18e8 h27 y440e ff6 fs16 fc0 sc0 ls0 ws0\">banche e </td><td class=\"t m0 x197f h27 y440f ff6 fs16 fc0 sc0 ls0 ws0\">valutate </td><td class=\"t m0 x1978 h27 y4410 ff6 fs16 fc0 sc0 ls0 ws0\">valutate al </td><td class=\"t m0 x18e3 h27 y4411 ff6 fs16 fc0 sc0 ls0 ws0\">in corso di </td><td class=\"t m0 x1980 h27 y4412 ff6 fs16 fc0 sc0 ls0 ws0\">zioni indi-<span class=\"_ _567\"> </span></td><td class=\"t m0 x174e h27 y4413 ff6 fs16 fc0 sc0 ls0 ws0\">tazioni </td><td class=\"t m0 x1981 h27 y4414 ff6 fs16 fc0 sc0 ls0 ws0\">valutate </td><td class=\"t m0 x197b h27 y4415 ff6 fs16 fc0 sc0 ls0 ws0\">valutate al </td><td class=\"t m0 x197c h27 y4416 ff6 fs16 fc0 sc0 ls0 ws0\">in corso di </td><td class=\"t m0 x124b h27 y4417 ff6 fs16 fc0 sc0 ls0 ws0\">zioni indi-<span class=\"_ _567\"> </span></td><td class=\"t m0 x1982 h27 y4418 ff6 fs16 fc0 sc0 ls0 ws0\">tazioni </td><td></td><td></td><td></td><td class=\"t m0 x1983 h27 y4419 ff6 fs16 fc0 sc0 ls0 ws0\">fondi e </td><td></td></tr><tr><td></td><td class=\"t m0 x1984 h27 y441a ff6 fs16 fc0 sc0 ls0 ws0\">Banche </td><td class=\"t m0 xf5b h27 y441b ff6 fs16 fc0 sc0 ls0 ws0\">al costo </td><td class=\"t m0 x12d6 h27 y441c ff6 fs16 fc0 sc0 ls0 ws0\">fair value </td><td class=\"t m0 xc56 h27 y441d ff6 fs16 fc0 sc0 ls0 ws0\">dismissione<span class=\"_ _567\"> </span></td><td class=\"t m0 x1985 h27 y441e ff6 fs16 fc0 sc0 ls0 ws0\">viduali<span class=\"_ _567\"> </span></td><td class=\"t m0 x1986 h27 y441f ff6 fs16 fc0 sc0 ls0 ws0\">collettive<span class=\"_ _567\"> </span></td><td class=\"t m0 x753 h27 y4420 ff6 fs16 fc0 sc0 ls0 ws0\">al costo </td><td class=\"t m0 x18a7 h27 y4421 ff6 fs16 fc0 sc0 ls0 ws0\">fair value </td><td class=\"t m0 x170a h27 y4422 ff6 fs16 fc0 sc0 ls0 ws0\">dismissio-<span class=\"_ _567\"> </span></td><td class=\"t m0 x18ec h27 y4423 ff6 fs16 fc0 sc0 ls0 ws0\">viduali<span class=\"_ _567\"> </span></td><td class=\"t m0 x751 h27 y4424 ff6 fs16 fc0 sc0 ls0 ws0\">collettive<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x1987 h2c y4425 ffb fs16 fc0 sc0 ls0 ws0\">garanzie fin. </td><td></td></tr><tr><td></td><td class=\"t m0 x1988 h27 y4426 ff6 fs16 fc0 sc0 ls0 ws0\">Centrali </td><td class=\"t m0 x1989 h27 y4427 ff6 fs16 fc0 sc0 ls0 ws0\">ammortiz-<span class=\"_ _567\"> </span></td><td class=\"t m0 x198a h27 y4428 ff6 fs16 fc0 sc0 ls0 ws0\">con </td><td></td><td></td><td></td><td class=\"t m0 xd58 h27 y4429 ff6 fs16 fc0 sc0 ls0 ws0\">ammortiz-<span class=\"_ _567\"> </span></td><td class=\"t m0 x198b h27 y442a ff6 fs16 fc0 sc0 ls0 ws0\">con </td><td class=\"t m0 x1844 h27 y442b ff6 fs16 fc0 sc0 ls0 ws0\">ne<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x198c h27 y442c ff6 fs16 fc0 sc0 ls0 ws0\">rilasciate </td><td></td></tr><tr><td></td><td class=\"t m0 x1899 h27 y442d ff6 fs16 fc0 sc0 ls0 ws0\">a vista<span class=\"_ _567\"> </span></td><td class=\"t m0 xc4c h27 y442e ff6 fs16 fc0 sc0 ls0 ws0\">zato<span class=\"_ _567\"> </span></td><td class=\"t m0 x198d h27 y442f ff6 fs16 fc0 sc0 ls0 ws0\">impatto </td><td></td><td></td><td></td><td class=\"t m0 x198e h27 y4430 ff6 fs16 fc0 sc0 ls0 ws0\">zato<span class=\"_ _567\"> </span></td><td class=\"t m0 x759 h27 y4431 ff6 fs16 fc0 sc0 ls0 ws0\">impatto </td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x198c h27 y4432 ff6 fs16 fc0 sc0 ls0 ws0\">impaired </td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x198f h27 y4433 ff6 fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">sulla reddi-<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x1990 h27 y4434 ff6 fs16 fc0 sc0 ls0 ws0\">sulla </td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x1991 h27 y4435 ff6 fs16 fc0 sc0 ls0 ws0\">acquisiti/e o </td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x1978 h27 y4436 ff6 fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">tivit\u00e0 com-<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x197b h27 y4437 ff6 fs16 fc0 sc0 ls0 ws0\">redditivit\u00e0 </td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x1992 h27 y4438 ff6 fs16 fc0 sc0 ls0 ws0\">originati/<span class=\"_ _567\"> </span></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x198d h27 y4439 ff6 fs16 fc0 sc0 ls0 ws0\">plessiva<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td class=\"t m0 x1993 h27 y443a ff6 fs16 fc0 sc0 ls0 ws0\">complessiva<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y43d2 w603 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche complessive iniziali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1994 y443b w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1995 y443b w17f h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">189.730<span class=\"_ _567\"> </span></div></td><td class=\"c n x1996 y443b w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1997 y443b w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1998 y443b w17f h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">188.045<span class=\"_ _567\"> </span></div></td><td class=\"c n x1999 y443b w178 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x199a y443b w25c h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">1.889<span class=\"_ _567\"> </span></div></td><td class=\"c n x199b y443b w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x199c y443b w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x199d y443b w103 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">2<span class=\"_ _567\"> </span></div></td><td class=\"c n x199e y443b w16c h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(1)<span class=\"_ _567\"> </span></div></td><td class=\"c n x199f y443b wd3 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">1.843<span class=\"_ _567\"> </span></div></td><td class=\"c n x19a0 y443b wce h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">699<span class=\"_ _567\"> </span></div></td><td class=\"c n x19a1 y443b wea h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">989<span class=\"_ _567\"> </span></div></td><td class=\"c n x19a2 y443b w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19a3 y43d2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">327.576<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y443c ff9 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>ariazioni in aumento<span class=\"_ _567\"> </span></td><td class=\"c n x19a4 y443d w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19a5 y443d wd3 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">2.489<span class=\"_ _567\"> </span></div></td><td class=\"c n x19a6 y443d w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19a7 y443d w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19a8 y443d w25c h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">2.489<span class=\"_ _567\"> </span></div></td><td class=\"c n x19a9 y443d w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x19aa y443d wd3 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">6.879<span class=\"_ _567\"> </span></div></td><td class=\"c n x19ab y443d wce h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">489<span class=\"_ _567\"> </span></div></td><td class=\"c n x19ac y443d wd3 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">2.456<span class=\"_ _567\"> </span></div></td><td class=\"c n x19ad y443d w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19ae y443e w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">29.017</div></td></tr><tr><td class=\"t m0 x547 h2c y443f ff10 fs16 fc0 sc0 ls0 ws0\"> da attivit\u00e0 finanziarie acquisite </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y4440 ff9 fs16 fc0 sc0 ls0 ws0\">o originate<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y4441 ff9 fs16 fc0 sc0 ls0 ws0\">Cancellazioni diverse </td><td class=\"c n x19a4 y4442 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19af y4442 wad h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(2.369)<span class=\"_ _567\"> </span></div></td><td class=\"c n x19b0 y4442 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19b1 y4442 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19b2 y4442 wad h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(2.369)<span class=\"_ _567\"> </span></div></td><td class=\"c n x19b3 y4442 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19b4 y4442 w1e2 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(5)<span class=\"_ _567\"> </span></div></td><td class=\"c n x19b5 y4442 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19b6 y4442 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19b7 y4442 w169 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(4)<span class=\"_ _567\"> </span></div></td><td class=\"c n x19b8 y4442 w169 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(1)<span class=\"_ _567\"> </span></div></td><td class=\"c n x19b9 y4442 wad h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(6.825)<span class=\"_ _567\"> </span></div></td><td class=\"c n x19ba y4442 w171 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(513)<span class=\"_ _567\"> </span></div></td><td class=\"c n x19bb y4442 wad h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(2.787)<span class=\"_ _567\"> </span></div></td><td class=\"c n x19bc y4442 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19bd y4443 w1b6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(14.598)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y4444 ff9 fs16 fc0 sc0 ls0 ws0\">dai write-off<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y4445 ff9 fs16 fc0 sc0 ls0 ws0\">Rett/riprese di valor<span class=\"_ _2\"></span>e nette </td><td class=\"c n x19a4 y4446 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19be y4446 w17f h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(11.493)<span class=\"_ _567\"> </span></div></td><td class=\"c n x19bf y4446 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19c0 y4446 w195 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">546<span class=\"_ _567\"> </span></div></td><td class=\"c n x19c1 y4446 wb0 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(11.493)<span class=\"_ _567\"> </span></div></td><td class=\"c n x19c2 y4446 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19c3 y4446 wce h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">205<span class=\"_ _567\"> </span></div></td><td class=\"c n x19c4 y4446 w179 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19c5 y4446 w179 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19c6 y4446 w171 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(907)<span class=\"_ _567\"> </span></div></td><td class=\"c n x19c7 y4446 wce h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">703<span class=\"_ _567\"> </span></div></td><td class=\"c n x19c8 y4446 w169 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">70<span class=\"_ _567\"> </span></div></td><td class=\"c n x19c9 y4446 w199 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(220)<span class=\"_ _567\"> </span></div></td><td class=\"c n x19ca y4446 w169 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">20<span class=\"_ _567\"> </span></div></td><td class=\"c n x19cb y4446 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19cc y4447 w18e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(17.584)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y4448 ff9 fs16 fc0 sc0 ls0 ws0\">per rischio di credito<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h2c y4449 ff10 fs16 fc0 sc0 ls0 ws0\">Modifiche contrattuali senza </td><td class=\"c n x19a4 y444a w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19cd y444a w195 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(23)<span class=\"_ _567\"> </span></div></td><td class=\"c n x19ce y444a w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19cf y444a w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19d0 y444a wce h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(23)<span class=\"_ _567\"> </span></div></td><td class=\"c n x19d1 y444a w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19d2 y444a w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19d3 y444a w179 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19d4 y444a w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19d5 y444a w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19d6 y444a w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe11 y444a w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19d7 y444a w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19d8 y444a w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19d9 y444a w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19da y444b w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">68<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y444c ff9 fs16 fc0 sc0 ls0 ws0\">cancellazioni<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y444d ff9 fs16 fc0 sc0 ls0 ws0\">Cambiamenti della </td><td class=\"c n x19a4 y444e w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19db y444e w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19dc y444e w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19dd y444e w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19de y444e w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19df y444e w178 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19e0 y444e w178 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19e1 y444e w179 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19e2 y444e w179 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19e3 y444e w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19e4 y444e w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xdd0 y444e w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19e5 y444e w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19e6 y444e w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19e7 y444e w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19e8 y444f w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y4450 ff9 fs16 fc0 sc0 ls0 ws0\">metodologia di stima<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y4451 ff9 fs16 fc0 sc0 ls0 ws0\">Write-of<span class=\"_ _2\"></span>f non rilevati </td><td class=\"c n x19a4 y4452 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19af y4452 wad h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(3.881)<span class=\"_ _567\"> </span></div></td><td class=\"c n x19b0 y4452 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19b1 y4452 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19b2 y4452 wad h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(3.881)<span class=\"_ _567\"> </span></div></td><td class=\"c n x19b3 y4452 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19e9 y4452 w195 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(48)<span class=\"_ _567\"> </span></div></td><td class=\"c n x19ea y4452 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19eb y4452 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19ec y4452 w179 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19ed y4452 wce h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(48)<span class=\"_ _567\"> </span></div></td><td class=\"c n x19ee y4452 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19ef y4452 w179 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19f0 y4452 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19f1 y4452 w179 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19f2 y4453 w433 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(3.929)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c x304 y4455 w60b h227\"><div class=\"t m0 x2a1 h28 y4454 ff9 fs16 fc0 sc0 ls0 ws0\">direttamente a conto econo-<span class=\"_ _567\"> </span></div><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">mico<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y4456 w604 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">Altre variazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x19f3 y4456 w178 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19f4 y4456 w435 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(540)<span class=\"_ _567\"> </span></div></td><td class=\"c n x19f5 y4456 w178 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19f6 y4456 w178 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19f7 y4456 w435 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(546)<span class=\"_ _567\"> </span></div></td><td class=\"c n x19f8 y4456 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19f9 y4456 w195 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">489<span class=\"_ _567\"> </span></div></td><td class=\"c n x19fa y4456 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19fb y4456 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19fc y4456 wad h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(2.217)<span class=\"_ _567\"> </span></div></td><td class=\"c n x19fd y4456 wea h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(57)<span class=\"_ _567\"> </span></div></td><td class=\"c n x19fe y4456 w171 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(140)<span class=\"_ _567\"> </span></div></td><td class=\"c n x19ff y4456 w169 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(1)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a00 y4456 wce h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(40)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a01 y4456 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a02 y4457 w18e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(14.543)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y43e8 w464 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche complessive finali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a03 y43e8 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a04 y43e8 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">173.913<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a05 y43e8 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a06 y43e8 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">546<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a07 y43e8 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">172.222<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a08 y43e8 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a09 y43e8 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.530<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a0a y43e8 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a0b y43e8 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a0c y43e8 w433 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(3.126)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a0d y43e8 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">596<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a0e y43e8 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.827<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a0f y43e8 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">454<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a10 y43e8 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">638<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a11 y43e8 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a12 y43e8 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">306.007<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y4458 ff9 fs16 fc0 sc0 ls0 ws0\">Recuperi da incasso su </td><td class=\"c n x19a4 y4459 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19a5 y4459 wd3 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">1.197<span class=\"_ _567\"> </span></div></td><td class=\"c n x19a6 y4459 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19a7 y4459 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x19a8 y4459 w25c h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">1.197<span class=\"_ _567\"> </span></div></td><td class=\"c n x19a9 y4459 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a13 y4459 w103 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">4<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a14 y4459 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a15 y4459 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a16 y4459 w179 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a17 y4459 w103 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">4<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a18 y4459 w179 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a19 y4459 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a1a y4459 w179 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a1b y4459 w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a1c y445a w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.201<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h2c y445b ff10 fs16 fc0 sc0 ls0 ws0\">attivit\u00e0 finanziarie </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y445c ff9 fs16 fc0 sc0 ls0 ws0\">oggetto di write-off<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y445d ff9 fs16 fc0 sc0 ls0 ws0\">Write-of<span class=\"_ _2\"></span>f rilevati </td><td class=\"c n x1a1d y445e w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a1e y445e w199 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">(874)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a1f y445e w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a20 y445e w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a21 y445e wce h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">874<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a22 y445e w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a23 y445e w178 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a24 y445e w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a25 y445e w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a26 y445e w179 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a27 y445e w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a28 y445e w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a29 y445e w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a2a y445e w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a2b y445e w100 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a2c y445f w19a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(874)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y4460 ff9 fs16 fc0 sc0 ls0 ws0\">direttamente a conto </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h28 y4461 ff9 fs16 fc0 sc0 ls0 ws0\">economico<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></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=\"t m0 ha0 ff14 fs3 fc0 sc0 ls0 ws0 gsda1\">A.1.3 <span class=\"_ _1d\"></span>Consolidato <span class=\"_ _24\"> </span>prudenziale <span class=\"_ _24\"> </span>- <span class=\"_ _1d\"></span>Attivit\u00e0 <span class=\"_ _24\"> </span>finanziarie, <span class=\"_ _24\"> </span>impegni <span class=\"_ _1d\"></span>a <span class=\"_ _24\"> </span>erogare <span class=\"_ _8\"></span>fondi <span class=\"_ _24\"> </span>e <span class=\"_ _24\"> </span>garanzie<span class=\"_ _567\"> </span> </div><div class=\"t m0 h13 ff5 fs3 fc0 sc0 ls0 ws18f gsda2\">finanziarie rilasciate: trasferimenti tra i diversi stadi di rischio di credito (valori lor<span class=\"_ _2\"></span>di e<span class=\"_ _567\"> </span> </div><div class=\"t m0 h13 ff5 fs3 fc0 sc0 ls0 ws0 gsda3\">nominali)<span class=\"_ _567\"> </span></div><div class=\"t m0 ha0 ff14 fs3 fc0 sc0 ls0 ws0 gsda4\">A.1.3a <span class=\"_ _24\"> </span>Consolidato <span class=\"_ _1\"> </span>prudenziale <span class=\"_ _1\"> </span>- <span class=\"_ _1\"> </span>Nuovi <span class=\"_ _24\"> </span>finanziament<span class=\"_ _b\"></span>i <span class=\"_ _24\"> </span>concessi <span class=\"_ _1\"> </span>mediante <span class=\"_ _1\"> </span>meccanismi <span class=\"_ _1\"> </span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 ha0 ff14 fs3 fc0 sc0 ls0 ws0 gsda5\">garanzia <span class=\"_ _2\"></span>pubblica rilasciata <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>fronte <span class=\"_ _2\"></span>del contesto <span class=\"_ _a\"></span>COVID-19: trasferimenti <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>i diversi <span class=\"_ _2\"></span>stadi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h13 ff5 fs3 fc0 sc0 ls0 ws0 gsda6\">di rischio di credito (valori lor<span class=\"_ _2\"></span>di)<span class=\"_ _567\"> </span></div><div class=\"gsda7\"><table class=\"s w60c h228\" id=\"_6c2e1271-6666-4ddc-87eb-1fa3b27271fa\"><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x15e3 h27 y4462 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizione lorda/valor<span class=\"_ _2\"></span>e nominale<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x13a6 h27 y4463 ff6 fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">T<span class=\"_ _a\"></span>rasferimenti tra </td><td></td><td class=\"t m0 x1a2d h27 y4463 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _a\"></span>rasferimenti tra </td><td></td><td class=\"t m0 x1a2e h27 y4463 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _a\"></span>rasferimenti tra </td></tr><tr><td class=\"t m0 x547 h27 y4464 ff6 fs16 fc0 sc0 ls0 ws0\">Portafogli/stadi di rischio<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x1a2f h27 y4465 ff6 fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">primo stadio e secondo stadio<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x1a30 h27 y4465 ff6 fs16 fc0 sc0 ls0 ws0\">secondo stadio e terzo<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x1a31 h27 y4465 ff6 fs16 fc0 sc0 ls0 ws0\">primo stadio e terzo stadio<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x1a32 h27 y4466 ff6 fs16 fc0 sc0 ls0 ws0\">Da primo </td><td class=\"t m0 x1a33 h27 y4466 ff6 fs16 fc0 sc0 ls0 ws0\">Da secondo stadio </td><td class=\"t m0 x180d h27 y4466 ff6 fs16 fc0 sc0 ls0 ws0\">Da secondo stadio </td><td class=\"t m0 xa11 h27 y4466 ff6 fs16 fc0 sc0 ls0 ws0\">Da terzo stadio </td><td class=\"t m0 x1a34 h27 y4466 ff6 fs16 fc0 sc0 ls0 ws0\">Da primo stadio </td><td class=\"t m0 x1a35 h27 y4466 ff6 fs16 fc0 sc0 ls0 ws0\">Da terzo stadio </td></tr><tr><td></td><td></td><td class=\"t m0 x12d4 h27 y4467 ff6 fs16 fc0 sc0 ls0 ws0\">a secondo stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x753 h27 y4467 ff6 fs16 fc0 sc0 ls0 ws0\">a primo stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x1a36 h27 y4467 ff6 fs16 fc0 sc0 ls0 ws0\">a terzo stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x1a37 h27 y4467 ff6 fs16 fc0 sc0 ls0 ws0\">a secondo stadio </td><td class=\"t m0 x1a38 h27 y4467 ff6 fs16 fc0 sc0 ls0 ws0\">a terzo stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x1a39 h27 y4467 ff6 fs16 fc0 sc0 ls0 ws0\">a primo stadio </td></tr><tr><td class=\"c n x304 y4061 w273 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finanziarie valutate al costo ammortizzato<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1a3a y4061 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">627.671<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a3b y4061 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">302.607<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a3c y4061 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">134.996<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a3d y4061 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9.134<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a3e y4061 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">73.269<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a3f y4061 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.895<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h2c y4468 ff10 fs16 fc0 sc0 ls0 ws0\">2. Attivit\u00e0 finanziarie valutate al fair value con impatto sulla redditivit\u00e0 </td><td></td><td class=\"c n x1a40 y4326 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a41 y4326 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a42 y4326 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a43 y4326 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a44 y4326 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a45 y4326 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y4469 ff9 fs16 fc0 sc0 ls0 ws0\">complessiva </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y41a1 w5b8 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">3. Attivit\u00e0 finanziarie in corso di dismissione<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1a46 y41a1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a47 y41a1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a48 y41a1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a49 y41a1 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a4a y41a1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a4b y41a1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y427a w60d h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">4. Impegni a erogar<span class=\"_ _2\"></span>e fondi e garanzie finanziarie rilasciate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1a4c y427a w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">100.034<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a4d y427a wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">77.957<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a4e y427a wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.996<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a4f y427a w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">56<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a50 y427a wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">21.734<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a51 y427a w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">44<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42c5 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1832 y42c5 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a52 y42c5 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">727.705<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a53 y42c5 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">380.564<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a54 y42c5 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">138.992<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a55 y42c5 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">9.190<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a56 y42c5 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">95.003<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a57 y42c5 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.939<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1832 y3de2 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a52 y3de2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">790.700<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a58 y3de2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">742.441<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a59 y3de2 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">58.232<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a5a y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">12.777<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a5b y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">70.892<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a5c y3de2 w60e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.089<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"gsda8\"><table class=\"s w60f h229\" id=\"_bf5ed3dd-31a9-4d84-b922-df4c8149f883\"><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x1a5d h27 y446a ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alori lordi<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x13a6 h27 y446b ff6 fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">T<span class=\"_ _a\"></span>rasferimenti tra </td><td></td><td class=\"t m0 x1844 h27 y446b ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _a\"></span>rasferimenti tra </td><td></td><td class=\"t m0 x1a2e h27 y446b ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _a\"></span>rasferimenti tra </td></tr><tr><td class=\"t m0 x547 h27 y446c ff6 fs16 fc0 sc0 ls0 ws0\">Portafogli/stadi di rischio<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x1a2f h27 y446d ff6 fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">primo stadio e secondo stadio<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x1a5e h27 y446d ff6 fs16 fc0 sc0 ls0 ws0\">secondo stadio e terzo stadio<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x1a31 h27 y446d ff6 fs16 fc0 sc0 ls0 ws0\">primo stadio e terzo stadio<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x1a5f h27 y446e ff6 fs16 fc0 sc0 ls0 ws0\">Da primo stadio </td><td class=\"t m0 x18a6 h27 y446e ff6 fs16 fc0 sc0 ls0 ws0\">Da secondo stadio </td><td class=\"t m0 x180d h27 y446e ff6 fs16 fc0 sc0 ls0 ws0\">Da secondo stadio </td><td class=\"t m0 x1a60 h27 y446e ff6 fs16 fc0 sc0 ls0 ws0\">Da terzo stadio </td><td class=\"t m0 x1a34 h27 y446e ff6 fs16 fc0 sc0 ls0 ws0\">Da primo stadio </td><td class=\"t m0 x1a35 h27 y446e ff6 fs16 fc0 sc0 ls0 ws0\">Da terzo stadio </td></tr><tr><td></td><td></td><td class=\"t m0 x18ea h27 y446f ff6 fs16 fc0 sc0 ls0 ws0\">a secondo stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x753 h27 y446f ff6 fs16 fc0 sc0 ls0 ws0\">a primo stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x1a36 h27 y446f ff6 fs16 fc0 sc0 ls0 ws0\">a terzo stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x1a61 h27 y446f ff6 fs16 fc0 sc0 ls0 ws0\">a secondo stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x1a38 h27 y446f ff6 fs16 fc0 sc0 ls0 ws0\">a terzo stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x1a39 h27 y446f ff6 fs16 fc0 sc0 ls0 ws0\">a primo stadio<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 x547 h28 y4470 ff9 fs16 fc0 sc0 ls0 ws0\">A. Finanziamenti valutati al costo ammortizzato<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y4207 w610 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Nuovi finanziamenti concessi mediante meccanismi di garanzia pubblica<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1a62 y4207 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.919<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a63 y4207 w195 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">632<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a64 y4207 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.416<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a65 y4207 w245 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">780<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a66 y4207 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a67 y4207 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1832 y3de2 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a68 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.919<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a69 y3de2 w190 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">632<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a6a y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.416<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a6b y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">780<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a6c y3de2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a6d y3de2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table></div>A.1.4 <span class=\"_ _9\"> </span>Consolidato <span class=\"_ _9\"> </span>prudenziale <span class=\"_ _38\"> </span>- <span class=\"_ _9\"> </span>Esposizioni <span class=\"_ _9\"> </span>creditizie <span class=\"_ _9\"> </span>per <span class=\"_ _38\"> </span>cassa <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>fuori <span class=\"_ _38\"> </span>bilancio <span class=\"_ _9\"> </span>verso<span class=\"_ _567\"> </span>banche: valori lordi e netti<span class=\"_ _567\"> </span><table class=\"s w2f4 h22a\" id=\"_1393a4d6-a5c1-4e2e-8d8d-c2c702f52406\"><tr><td></td><td></td><td></td><td></td><td class=\"c n x1a6e y4471 w285 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizione lorda<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x1a6f y4471 w2be h1b2\"><div class=\"t m0 x2a1 h27 y3db0 ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche di valor<span class=\"_ _2\"></span>e complessive<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"t m0 x18f5 h27 y4472 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizione </td><td class=\"t m0 xbfc h27 y4472 ff6 fs16 fc0 sc0 ls0 ws0\">Write-of<span class=\"_ _2\"></span>f </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x1a70 h27 y4473 ff6 fs16 fc0 sc0 ls0 ws0\">e accantonamenti complessivi<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x1992 h27 y4473 ff6 fs16 fc0 sc0 ls0 ws0\">netta<span class=\"_ _567\"> </span></td><td class=\"t m0 xbd1 h27 y4473 ff6 fs16 fc0 sc0 ls0 ws0\">parziali </td></tr><tr><td class=\"c n xe2a y4474 w611 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipologie esposizioni/valori<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1a71 y4474 w612 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Primo</div></td><td class=\"t m0 x1a72 h27 y4475 ff6 fs16 fc0 sc0 ls0 ws0\">Secondo </td><td class=\"c n x1a73 y4474 w2ef h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a74 y4474 w613 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Impaired</div></td><td></td><td class=\"t m0 x1a75 h27 y4476 ff6 fs16 fc0 sc0 ls0 ws0\"> <span class=\"_ _1cd\"> </span>Primo </td><td class=\"t m0 x1a37 h27 y4476 ff6 fs16 fc0 sc0 ls0 ws0\">Secondo </td><td class=\"c n x1a76 y4474 w2ef h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a77 y4474 w301 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Impaired<span class=\"_ _567\"> </span></div></td><td></td><td class=\"t m0 x748 h27 y4477 ff6 fs16 fc0 sc0 ls0 ws0\">complessivi<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x1a78 h27 y4478 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x1985 h27 y4478 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x18de h27 y4478 ff6 fs16 fc0 sc0 ls0 ws0\">acquiste o </td><td></td><td class=\"t m0 x18ff h27 y4479 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x3a4 h27 y4479 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x1a79 h27 y4479 ff6 fs16 fc0 sc0 ls0 ws0\">acquiste o </td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x198e h27 y447a ff6 fs16 fc0 sc0 ls0 ws0\">originate<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td class=\"t m0 x17d9 h27 y447b ff6 fs16 fc0 sc0 ls0 ws0\">originate<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h27 y447c ff6 fs16 fc0 sc0 ls0 ws0\">A. Esposizioni creditizie per cassa<span class=\"_ _2a7\"> </span> <span class=\"_ _109\"> </span> <span class=\"_ _31d\"> </span> <span class=\"_ _109\"> </span> <span class=\"_ _31d\"> </span> <span class=\"_ _109\"> </span> <span class=\"_ _31d\"> </span> <span class=\"_ _109\"> </span> <span class=\"_ _31d\"> </span> <span class=\"_ _109\"> </span> <span class=\"_ _31d\"> </span> <span class=\"_ _109\"> </span> </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y42b3 w614 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A.1 A vista<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a7a y42b3 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">604.884<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a7b y42b3 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">604.884<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a7c y42b3 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a7d y42b3 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a7e y42b3 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a7f y42b3 w46b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">7<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a80 y42b3 w194 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">7<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a81 y42b3 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a82 y42b3 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a83 y42b3 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a84 y42b3 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">604.877<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a85 y42b3 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1a86 y3fa5 w615 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A) Deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a87 y3fa5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a88 y3fa5 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a89 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b2 y3fa5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a8a y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a8b y3fa5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a8c y3fa5 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a8d y3fa5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a8e y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a8f y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a90 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x724 y3fa5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1a86 y3fa6 w616 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B) Non deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a91 y3fa6 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">604.884<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a92 y3fa6 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">604.884<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a89 y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a93 y3fa6 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a94 y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a95 y3fa6 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a96 y3fa6 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a97 y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a98 y3fa6 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a99 y3fa6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a9a y3fa6 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">604.877<span class=\"_ _567\"> </span></div></td><td class=\"c n x89b y3fa6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y447d w617 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A.2 Altre<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a9b y447d w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.024.315<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a9c y447d w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.022.250<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a9d y447d w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a9e y447d w194 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a9f y447d w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aa0 y447d w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">673<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aa1 y447d w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">672<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aa2 y447d w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aa3 y447d w46b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x15c5 y447d w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aa4 y447d w406 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.023.642<span class=\"_ _567\"> </span></div></td><td class=\"c n xca6 y447d w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1a86 y3fa8 w618 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A) Soffer<span class=\"_ _2\"></span>enze<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aa5 y3fa8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aa6 y3fa8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aa7 y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aa8 y3fa8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aa9 y3fa8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x930 y3fa8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aaa y3fa8 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aab y3fa8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aac y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aad y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aae y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aaf y3fa8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1ab0 y447e w619 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: esposizioni oggetto di concessioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab1 y447e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab2 y447e w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab3 y447e w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f8 y447e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab4 y447e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab5 y447e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab6 y447e w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab7 y447e w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab8 y447e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe77 y447e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab9 y447e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aba y447e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1a86 y3fab w61a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B) inademp. Probabili<span class=\"_ _567\"> </span></div></td><td class=\"c n x1abb y3fab w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1abc y3fab w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1abd y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1abe y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1abf y3fab w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ac0 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ac1 y3fab w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ac2 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ac3 y3fab w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ac4 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ac5 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ac6 y3fab w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1ab0 y3fac w619 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: esposizioni oggetto di concessioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab1 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab2 y3fac w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab3 y3fac w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f8 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab4 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab5 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab6 y3fac w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab7 y3fac w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab8 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe77 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab9 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aba y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1a86 y3f5c w61b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C) Esposizioni scadute deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ac7 y3f5c w1d4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ac8 y3f5c w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ac9 y3f5c w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aca y3f5c w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n x1acb y3f5c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1acc y3f5c w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1acd y3f5c w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ace y3f5c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1acf y3f5c w222 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ad0 y3f5c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ad1 y3f5c w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ad2 y3f5c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1ab0 y4292 w619 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: esposizioni oggetto di concessioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab1 y4292 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab2 y4292 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab3 y4292 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11f8 y4292 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab4 y4292 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab5 y4292 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab6 y4292 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab7 y4292 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab8 y4292 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xe77 y4292 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab9 y4292 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aba y4292 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1a86 y4293 w61c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">D) Esposizioni scadute non deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ad3 y4293 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ad4 y4293 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ad5 y4293 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ad6 y4293 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ad7 y4293 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ad8 y4293 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ad9 y4293 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ada y4293 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1adb y4293 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1adc y4293 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1add y4293 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ade y4293 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1ab0 y422b w619 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: esposizioni oggetto di concessioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab1 y422b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1adf y422b w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ae0 y422b w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ae1 y422b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ae2 y422b w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ae3 y422b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ae4 y422b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ae5 y422b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ae6 y422b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ae7 y422b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ae8 y422b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7aa y422b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1a86 y3fb1 w61d h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">E) Altre esposizioni non deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ae9 y3fb1 w17e h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.024.312<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aea y3fb1 w17e h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.022.250<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aeb y3fb1 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aec y3fb1 w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aed y3fb1 w178 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aee y3fb1 wce h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">672<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aef y3fb1 wce h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">672<span class=\"_ _567\"> </span></div></td><td class=\"c n x1af0 y3fb1 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1af1 y3fb1 w261 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1af2 y3fb1 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1af3 y3fb1 wb3 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.023.640<span class=\"_ _567\"> </span></div></td><td class=\"c n x1af4 y3fb1 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1ab0 y3fb2 w619 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: esposizioni oggetto di concessioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab1 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1adf y3fb2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ae0 y3fb2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ae1 y3fb2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ae2 y3fb2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ae3 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ae4 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ae5 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ae6 y3fb2 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ae7 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ae8 y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x7aa y3fb2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fc7 w28a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1af5 y3fc7 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.629.199<span class=\"_ _567\"> </span></div></td><td class=\"c n x1af6 y3fc7 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.627.134<span class=\"_ _567\"> </span></div></td><td class=\"c n x1af7 y3fc7 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1af8 y3fc7 w2de h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n x1af9 y3fc7 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1afa y3fc7 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">680<span class=\"_ _567\"> </span></div></td><td class=\"c n x1afb y3fc7 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">679<span class=\"_ _567\"> </span></div></td><td class=\"c n x1afc y3fc7 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1afd y3fc7 w194 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1afe y3fc7 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1aff y3fc7 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.628.519<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b00 y3fc7 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y447f ff6 fs16 fc0 sc0 ls0 ws0\">B. Esposizioni creditizie fuori bilancio<span class=\"_ _35d\"> </span> <span class=\"_ _109\"> </span> <span class=\"_ _31d\"> </span> <span class=\"_ _109\"> </span> <span class=\"_ _31d\"> </span> <span class=\"_ _109\"> </span> <span class=\"_ _31d\"> </span> <span class=\"_ _109\"> </span> <span class=\"_ _31d\"> </span> <span class=\"_ _109\"> </span> <span class=\"_ _109\"> </span> <span class=\"_ _31d\"> </span> </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1a86 y3fb5 w615 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">A) Deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a87 y3fb5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a88 y3fb5 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a89 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11b2 y3fb5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a8a y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a8b y3fb5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a8c y3fb5 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a8d y3fb5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a8e y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a8f y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a90 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x724 y3fb5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1a86 y3fb6 w616 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">B) Non deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1a91 y3fb6 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">268.972<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b01 y3fb6 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">11.649<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b02 y3fb6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b03 y3fb6 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b04 y3fb6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b05 y3fb6 w222 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b06 y3fb6 w222 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ab7 y3fb6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b07 y3fb6 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b08 y3fb6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b09 y3fb6 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">268.971<span class=\"_ _567\"> </span></div></td><td class=\"c n x15d5 y3fb6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fb7 w292 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b0a y3fb7 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">268.972<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b0b y3fb7 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">11.649<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b0c y3fb7 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b0d y3fb7 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b0e y3fb7 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b0f y3fb7 w194 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b10 y3fb7 w194 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b11 y3fb7 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b12 y3fb7 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b13 y3fb7 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b14 y3fb7 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">268.971<span class=\"_ _567\"> </span></div></td><td class=\"c n x8a1 y3fb7 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w293 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b15 y3de2 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.898.171<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b16 y3de2 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.638.783<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b17 y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b18 y3de2 w2de h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b19 y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b1a y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">681<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b1b y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">680<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b1c y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b1d y3de2 w46b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b1e y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b1f y3de2 w406 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.897.490<span class=\"_ _567\"> </span></div></td><td class=\"c n x11af y3de2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsdab\">Le <span class=\"_ _1d\"></span>\u201cesposizioni <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>cassa\u201d <span class=\"_ _24\"></span>comprendono <span class=\"_ _8\"></span>tutte <span class=\"_ _1d\"></span>le <span class=\"_ _24\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>finanziarie <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>cassa <span class=\"_ _1d\"></span>vantate <span class=\"_ _24\"></span>verso </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsdac\">banche, qualunque sia il portafoglio <span class=\"_ _2\"></span>di allocazione contabile (valutate al fair value con <span class=\"_ _2\"></span>impatto </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws108 gsdad\">a conto economico, valutate al fair value con impatto sulla redditivit\u00e0 complessiva, valutate al </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsdae\">costo ammortizzato).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsb6d\">Le <span class=\"_ _38\"> </span>\u201cesposizioni <span class=\"_ _38\"> </span>fuori <span class=\"_ _38\"> </span>bilancio\u201d <span class=\"_ _38\"> </span>includono <span class=\"_ _38\"> </span>tutte <span class=\"_ _38\"> </span>le <span class=\"_ _38\"> </span>operazioni <span class=\"_ _38\"> </span>finanziarie  diverse <span class=\"_ _9\"> </span>da <span class=\"_ _38\"> </span>quelle </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd6 gsb6e\">per cassa (garanzie rilasciate, impegni, derivati, ecc.) che comportano l\u2019assunzione di rischio </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsb6f\">creditizio, qualunque sia la finalit\u00e0 delle operazioni (negoziazione, copertura, ecc.)<span class=\"_ _567\"> </span></div>A.1.5 Consolidato prudenziale \u2013 Esposizioni creditizie per cassa e fuori bilancio verso<span class=\"_ _567\"> </span>clientela: valori lordi e netti<span class=\"_ _567\"> </span><table class=\"s w61e h22b\" id=\"_0ded3312-33b0-416d-9e32-996b45ccc430\"><tr><td></td><td></td><td></td><td></td><td class=\"c n x1b20 y4480 w285 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizione lorda<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x1b21 y4480 w2be h1b2\"><div class=\"t m0 x2a1 h27 y3db0 ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche di valor<span class=\"_ _2\"></span>e complessive<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"t m0 x1b22 h27 y4481 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizione </td><td class=\"t m0 x1b23 h27 y4481 ff6 fs16 fc0 sc0 ls0 ws0\">Write-of<span class=\"_ _2\"></span>f </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x1b24 h27 y4482 ff6 fs16 fc0 sc0 ls0 ws0\">e accantonamenti complessivi<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x1b25 h27 y4482 ff6 fs16 fc0 sc0 ls0 ws0\">netta<span class=\"_ _567\"> </span></td><td class=\"t m0 x18a1 h27 y4482 ff6 fs16 fc0 sc0 ls0 ws0\">parziali </td></tr><tr><td class=\"c n x304 y4483 w611 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipologie esposizioni/valori<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1b26 y4483 w61f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Primo</div></td><td class=\"t m0 x1980 h27 y4484 ff6 fs16 fc0 sc0 ls0 ws0\">Secondo </td><td class=\"c n x10a0 y4483 w2ef h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b27 y4483 w613 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Impaired</div></td><td></td><td class=\"t m0 x1a5e h27 y4485 ff6 fs16 fc0 sc0 ls0 ws0\"> <span class=\"_ _1cd\"> </span>Primo </td><td class=\"t m0 x1b28 h27 y4485 ff6 fs16 fc0 sc0 ls0 ws0\">Secondo </td><td class=\"c n x1b29 y4486 w2ef h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b2a y4486 w301 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Impaired<span class=\"_ _567\"> </span></div></td><td></td><td class=\"t m0 xc4b h27 y4487 ff6 fs16 fc0 sc0 ls0 ws0\">complessivi<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x1b2b h27 y4488 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x18a5 h27 y4488 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x1b2c h27 y4488 ff6 fs16 fc0 sc0 ls0 ws0\">acquiste o </td><td></td><td class=\"t m0 x1a70 h27 y4489 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x1b2d h27 y4489 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x1b2e h27 y4489 ff6 fs16 fc0 sc0 ls0 ws0\">acquiste o </td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x1b2f h27 y448a ff6 fs16 fc0 sc0 ls0 ws0\">originate<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td class=\"t m0 x1b30 h27 y448b ff6 fs16 fc0 sc0 ls0 ws0\">originate<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h27 y448c ff6 fs16 fc0 sc0 ls0 ws0\">A. Esposizioni creditizie per cassa<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1a86 y448d w1a9 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">a) Soffer<span class=\"_ _2\"></span>enze<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b31 y448d wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">126.687<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b32 y448d w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b33 y448d w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b34 y448d w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">124.905<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b35 y448d w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.782<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b36 y448d wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">98.932<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b37 y448d w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b38 y448d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b39 y448d wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">97.892<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b3a y448d wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.040<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b3b y448d wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">27.755<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b3c y448d wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">728<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1b3d y42ec w620 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">- di cui: esposizioni oggetto di concessioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b3e y42ec wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12.186<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b3f y42ec w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b40 y42ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b41 y42ec wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">11.882<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b42 y42ec wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">304<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b43 y42ec wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.129<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b44 y42ec w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b45 y42ec w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b46 y42ec wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.938<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b47 y42ec wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">191<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b48 y42ec wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.057<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b49 y42ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1a86 y448e w621 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">b) Inadempienze probabili<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b4a y448e wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">207.097<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b4b y448e w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b4c y448e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b4d y448e w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">203.533<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b4e y448e w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.564<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b4f y448e wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">74.095<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b50 y448e w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b51 y448e w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b52 y448e wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">72.835<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b53 y448e wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.260<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b54 y448e wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">133.032<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b55 y448e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1b3d y42ee w620 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">- di cui: esposizioni oggetto di concessioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b3e y42ee wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">62.034<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b3f y42ee w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b40 y42ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b41 y42ee wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">59.712<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b56 y42ee w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.322<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b57 y42ee wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">22.418<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b58 y42ee w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b59 y42ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b5a y42ee wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">21.517<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b5b y42ee wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">901<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b5c y42ee wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">39.616<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b5d y42ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1a86 y3f0d w622 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c) Esposizioni scadute deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b3e y3f0d wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">21.379<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b3f y3f0d w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b40 y3f0d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b41 y3f0d wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">21.355<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b5e y3f0d w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">24<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b5f y3f0d wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.336<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b60 y3f0d w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b61 y3f0d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b62 y3f0d wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.334<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b63 y3f0d w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b64 y3f0d wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">18.043<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b65 y3f0d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1b3d y448f w620 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">- di cui: esposizioni oggetto di concessioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b66 y448f w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.575<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b67 y448f w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b68 y448f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b69 y448f w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.575<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b6a y448f w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b6b y448f wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">457<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b6c y448f w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b6d y448f w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b6e y448f wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">457<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b6f y448f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b70 y448f wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.118<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b71 y448f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1a86 y4292 w623 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">d) Esposizioni scadute non deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b72 y4292 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">65.446<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b73 y4292 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">25.484<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b74 y4292 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">39.958<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b75 y4292 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b76 y4292 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b77 y4292 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.692<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b78 y4292 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">95<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b79 y4292 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.597<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b7a y4292 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b7b y4292 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b7c y4292 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">63.754<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b7d y4292 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1b3d y42fc w620 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">- di cui: esposizioni oggetto di concessioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b7e y42fc w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">777<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b7f y42fc w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b80 y42fc wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">777<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b81 y42fc w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b82 y42fc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b83 y42fc w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">85<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b84 y42fc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b85 y42fc w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">85<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b86 y42fc w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b87 y42fc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b88 y42fc wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">692<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b89 y42fc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1a86 y42bd w624 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">e) Altre esposizioni non deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b8a y42bd wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">16.682.601<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b8b y42bd wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">14.974.192<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b8c y42bd we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.617.193<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b8d y42bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b8e y42bd wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.953<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b8f y42bd wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">125.467<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b90 y42bd wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">19.974<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b91 y42bd wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">102.814<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b92 y42bd w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b93 y42bd wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">220<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b94 y42bd wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">16.577.134<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b95 y42bd w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1b3d y4061 w620 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">- di cui: esposizioni oggetto di concessioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b3e y4061 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">44.452<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b96 y4061 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">23<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b97 y4061 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">43.643<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b98 y4061 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b99 y4061 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">786<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b9a y4061 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.406<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b9b y4061 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b9c y4061 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.296<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b9d y4061 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b9e y4061 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">110<span class=\"_ _567\"> </span></div></td><td class=\"c n x1b9f y4061 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">39.046<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ba0 y4061 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42be w28a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ba1 y42be wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">17.103.210<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ba2 y42be wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">14.999.676<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ba3 y42be w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.657.151<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ba4 y42be w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">349.793<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ba5 y42be w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">9.327<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ba6 y42be w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">303.522<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ba7 y42be w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">20.069<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ba8 y42be w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">104.411<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ba9 y42be w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">174.061<span class=\"_ _567\"> </span></div></td><td class=\"c n x1baa y42be w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.522<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bab y42be wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">16.799.688<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bac y42be w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">728<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y4490 ff6 fs16 fc0 sc0 ls0 ws0\">B. Esposizioni creditizie fuori bilancio<span class=\"_ _db\"> </span> <span class=\"_ _109\"> </span> <span class=\"_ _109\"> </span> <span class=\"_ _31d\"> </span> <span class=\"_ _109\"> </span> <span class=\"_ _31d\"> </span> <span class=\"_ _109\"> </span> <span class=\"_ _31d\"> </span> <span class=\"_ _109\"> </span> <span class=\"_ _31d\"> </span> <span class=\"_ _109\"> </span> <span class=\"_ _31d\"> </span> </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1a86 y42f3 w625 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">a) Deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bad y42f3 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">38.501<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bae y42f3 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1baf y42f3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bb0 y42f3 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">38.501<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bb1 y42f3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bb2 y42f3 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.827<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bb3 y42f3 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bb4 y42f3 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bb5 y42f3 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.827<span class=\"_ _567\"> </span></div></td><td class=\"c n x328 y42f3 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bb6 y42f3 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">36.674<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bb7 y42f3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1a86 y42c1 w626 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">b) Non deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bb8 y42c1 w17e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.660.411<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bb9 y42c1 w17e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">3.401.040<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bba y42c1 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">115.826<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bbb y42c1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bbc y42c1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bbd y42c1 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.091<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bbe y42c1 wea h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">458<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bbf y42c1 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">633<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bc0 y42c1 w261 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bc1 y42c1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bc2 y42c1 we2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">5.659.320<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bc3 y42c1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4256 w292 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bc4 y4256 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">5.698.912<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bc5 y4256 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">3.401.040<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bc6 y4256 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">115.826<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bc7 y4256 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">38.501<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bc8 y4256 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bc9 y4256 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.918<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bca y4256 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">458<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bcb y4256 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">633<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bcc y4256 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.827<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bcd y4256 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bce y4256 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">5.695.994<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bcf y4256 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w293 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bd0 y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">22.802.122<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bd1 y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">18.400.716<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bd2 y3de2 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.772.977<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bd3 y3de2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">388.294<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bd4 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">9.327<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bd5 y3de2 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">306.440<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bd6 y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">20.527<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bd7 y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">105.044<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bd8 y3de2 w627 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">175.888<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bd9 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.522<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bda y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">22.495.682<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bdb y3de2 w192 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">728<span class=\"_ _567\"> </span></div></td></tr></table><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsdb0\">Le <span class=\"_ _1d\"></span>\u201cesposizioni <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>cassa\u201d <span class=\"_ _24\"></span>comprendono <span class=\"_ _8\"></span>tutte <span class=\"_ _1d\"></span>le <span class=\"_ _24\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>finanziarie <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>cassa <span class=\"_ _1d\"></span>vantate <span class=\"_ _24\"></span>verso<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsdb1\">clientela, <span class=\"_ _2\"></span>qualunque <span class=\"_ _2\"></span>sia <span class=\"_ _2\"></span>il portafoglio <span class=\"_ _a\"></span>di allocazione <span class=\"_ _a\"></span>contabile (valutate <span class=\"_ _a\"></span>al fair <span class=\"_ _a\"></span>value <span class=\"_ _2\"></span>con impatto<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws108 gsdb2\">a conto economico, valutate al fair value con impatto sulla redditivit\u00e0 complessiva, valutate al<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsdab\">costo <span class=\"_ _8\"></span>ammortizzato). <span class=\"_ _1d\"></span>Le <span class=\"_ _1d\"></span>\u201cesposizioni <span class=\"_ _1d\"></span>fuori <span class=\"_ _1d\"></span>bilancio\u201d <span class=\"_ _1d\"></span>includono <span class=\"_ _1d\"></span>tutte <span class=\"_ _1d\"></span>le <span class=\"_ _1d\"></span>operazioni <span class=\"_ _1d\"></span>finanziarie<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsdac\">diverse  da  quelle  per <span class=\"_ _38\"> </span>cassa  (garanzie  rilasciate,  impegni,  derivati, <span class=\"_ _38\"> </span>ecc.)  che  comportano<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsdad\">l\u2019assunzione <span class=\"_ _1d\"></span>di <span class=\"_ _24\"> </span>un <span class=\"_ _24\"></span>rischio <span class=\"_ _1d\"></span>creditizio, <span class=\"_ _1d\"></span>qualunque <span class=\"_ _24\"> </span>sia <span class=\"_ _24\"></span>la <span class=\"_ _1d\"></span>finalit\u00e0 <span class=\"_ _24\"> </span>delle <span class=\"_ _24\"></span>operazioni <span class=\"_ _1d\"></span>(negoziazione,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsdae\">copertura, ecc.).<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff5 fs3 fc0 sc0 ls0 wsb9 gsdb4\">A.1.5a Esposizioni creditizie per cassa verso clientela: nuovi finanziamenti concessi mediante<span class=\"_ _567\"> </span> </div><div class=\"t m0 ha0 ff14 fs3 fc0 sc0 ls0 ws0 gsdb5\">meccanismi <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>garanzia <span class=\"_ _b\"></span>pubblica <span class=\"_ _8\"></span>rilasciata <span class=\"_ _b\"></span>a <span class=\"_ _8\"></span>fronte <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>contesto <span class=\"_ _b\"></span>COVID-19 <span class=\"_ _8\"></span>- <span class=\"_ _b\"></span>valori <span class=\"_ _8\"></span>lor<span class=\"_ _2\"></span>di <span class=\"_ _8\"></span>e<span class=\"_ _567\"> </span> </div><div class=\"t m0 h13 ff5 fs3 fc0 sc0 ls0 ws0 gsdb6\">netti<span class=\"_ _567\"> </span></div><div class=\"gsdb7\"><table class=\"s w628 h22c\" id=\"_963b377a-1125-4700-bde9-5a75875f34d0\"><tr><td></td><td></td><td></td><td class=\"c n x1bdc y4491 w285 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizione lorda<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x1bdd y4491 w2f6 h1b2\"><div class=\"t m0 x2a1 h27 y3db0 ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche di valore complessive<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"t m0 x1bde h27 y4492 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizione </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x1bdf h27 y4493 ff6 fs16 fc0 sc0 ls0 ws0\">e accantonamenti complessivi<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x1be0 h27 y4493 ff6 fs16 fc0 sc0 ls0 ws0\">netta</td></tr><tr><td></td><td></td><td class=\"t m0 x1be1 h27 y4494 ff6 fs16 fc0 sc0 ls0 ws0\"> <span class=\"_ _2b6\"> </span>Primo </td><td class=\"t m0 x1be2 h27 y4494 ff6 fs16 fc0 sc0 ls0 ws0\">Secondo </td><td class=\"t m0 x1be3 h27 y4494 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo </td><td class=\"t m0 x1be4 h27 y4494 ff6 fs16 fc0 sc0 ls0 ws0\">Impaired </td><td></td><td class=\"t m0 x1be5 h27 y4495 ff6 fs16 fc0 sc0 ls0 ws0\"> <span class=\"_ _2b6\"> </span>Primo </td><td class=\"t m0 x1be6 h27 y4495 ff6 fs16 fc0 sc0 ls0 ws0\">Secondo </td><td class=\"t m0 x1be7 h27 y4495 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo </td><td class=\"t m0 x1be8 h27 y4495 ff6 fs16 fc0 sc0 ls0 ws0\">Impaired </td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x1be9 h27 y4496 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x1bea h27 y4496 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x1beb h27 y4496 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x1bec h27 y4496 ff6 fs16 fc0 sc0 ls0 ws0\">acquisite o </td><td></td><td class=\"t m0 x1bed h27 y4497 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x1bee h27 y4497 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x1bef h27 y4497 ff6 fs16 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _567\"> </span></td><td class=\"t m0 x1bf0 h27 y4497 ff6 fs16 fc0 sc0 ls0 ws0\">acquisite o </td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x1bf1 h27 y4498 ff6 fs16 fc0 sc0 ls0 ws0\">originate<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td class=\"t m0 x1bf2 h27 y4499 ff6 fs16 fc0 sc0 ls0 ws0\">originate<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"t m0 xb73 h27 y449a ff6 fs16 fc0 sc0 ls0 ws0\">A. Finanziamenti in soffer<span class=\"_ _2\"></span>enza<span class=\"_ _ef\"> </span> <span class=\"_ _114\"> </span> <span class=\"_ _114\"> </span> <span class=\"_ _114\"> </span> <span class=\"_ _114\"> </span> <span class=\"_ _114\"> </span> <span class=\"_ _10e\"> </span> <span class=\"_ _114\"> </span> <span class=\"_ _114\"> </span> <span class=\"_ _114\"> </span> <span class=\"_ _114\"> </span> </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 xb73 h2c y449b ff10 fs16 fc0 sc0 ls0 ws0\">Nuovi finanziamenti concessi mediante </td><td class=\"c n x1bf3 y449c wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">17.670<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bf4 y449c w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bf5 y449c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bf6 y449c w177 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">17.617<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bf7 y449c w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">53<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bf8 y449c w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.906<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bf9 y449c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bfa y449c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bfb y449c w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.864<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bfc y449c w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">42<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bfd y449c wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9.764<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h28 y449d ff9 fs16 fc0 sc0 ls0 ws0\">meccanismi di garanzia pubblica<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 xb73 h27 y449e ff6 fs16 fc0 sc0 ls0 ws0\">B. Finanziamenti in inadempienze probabili<span class=\"_ _8b\"> </span> <span class=\"_ _10e\"> </span> <span class=\"_ _114\"> </span> <span class=\"_ _114\"> </span> <span class=\"_ _114\"> </span> <span class=\"_ _114\"> </span> <span class=\"_ _114\"> </span> <span class=\"_ _10e\"> </span> <span class=\"_ _114\"> </span> <span class=\"_ _114\"> </span> </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 xb73 h2c y449f ff10 fs16 fc0 sc0 ls0 ws0\">Nuovi finanziamenti concessi mediante </td><td class=\"c n x1bfe y448f w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">31.643<span class=\"_ _567\"> </span></div></td><td class=\"c n x1bff y448f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c00 y448f w444 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c01 y448f w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">31.637<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c02 y448f w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c03 y448f w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.033<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c04 y448f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c05 y448f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c06 y448f w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.030<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c07 y448f w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c08 y448f wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">24.610<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h28 y44a0 ff9 fs16 fc0 sc0 ls0 ws0\">meccanismi di garanzia pubblica<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 xb73 h27 y44a1 ff6 fs16 fc0 sc0 ls0 ws0\">C. Finanziamenti scaduti deteriorati<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 xb73 h2c y44a2 ff10 fs16 fc0 sc0 ls0 ws0\">Nuovi finanziamenti concessi mediante </td><td class=\"c n x1c09 y422b w182 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">658<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c0a y422b w444 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c0b y422b w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c0c y422b wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">635<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c0d y422b w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">23<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1c0e y422b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c0f y422b w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c10 y422b wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">110<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c11 y422b w222 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">4<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c12 y422b wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">544<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h28 y44a3 ff9 fs16 fc0 sc0 ls0 ws0\">meccanismi di garanzia pubblica<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x1c13 h28 y44a3 ff9 fs16 fc0 sc0 ls0 ws0\">1.144<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 xb73 h27 y44a4 ff6 fs16 fc0 sc0 ls0 ws0\">D. Finanziamenti non deteriorati<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 xb73 h2c y44a5 ff10 fs16 fc0 sc0 ls0 ws0\">Nuovi finanziamenti concessi mediante </td><td class=\"c n x1c14 y3f9b w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.006<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c15 y3f9b w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">732<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c16 y3f9b w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.253<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c17 y3f9b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c18 y3f9b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c19 y3f9b w181 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">126<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c1a y3f9b w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c1b y3f9b wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">124<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c1c y3f9b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c1d y3f9b w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c1e y3f9b wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.880<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h28 y44a6 ff9 fs16 fc0 sc0 ls0 ws0\">meccanismi di garanzia pubblica<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 xb73 h2c y44a7 ffb fs16 fc0 sc0 ls0 ws0\">E. Altri finanziamenti non deteriorati<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 xb73 h2c y44a8 ff10 fs16 fc0 sc0 ls0 ws0\">Nuovi finanziamenti concessi mediante </td><td class=\"c n x1c1f y4207 w189 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">486.579<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c20 y4207 w189 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">341.313<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c21 y4207 w189 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">145.073<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c22 y4207 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c23 y4207 w245 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">193<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c24 y4207 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">7.307<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c25 y4207 wea h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">363<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c26 y4207 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">6.936<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c27 y4207 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c28 y4207 w222 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">8<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c29 y4207 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">479.272<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h28 y44a9 ff9 fs16 fc0 sc0 ls0 ws0\">meccanismi di garanzia pubblica<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y3de2 w629 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B+C+D+E)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c2a y3de2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">539.556<span class=\"_ _567\"> </span></div></td><td class=\"c n x12c6 y3de2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">342.066<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c2b y3de2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">147.326<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c2c y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">49.889<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c2d y3de2 w192 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">275<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c2e y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">22.486<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c2f y3de2 w192 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">365<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c30 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">7.060<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c31 y3de2 w443 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15.004<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c32 y3de2 w1be h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">57<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c33 y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">517.070<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 ha0 ff14 fs3 fc0 sc0 ls0 ws0 gsdb9\">A.1.6 <span class=\"_ _24\"> </span>Consolidato <span class=\"_ _24\"> </span>prudenziale <span class=\"_ _24\"> </span>- <span class=\"_ _24\"> </span>Esposizioni <span class=\"_ _24\"> </span>creditizie <span class=\"_ _1d\"></span>per <span class=\"_ _24\"> </span>cassa <span class=\"_ _24\"> </span>verso <span class=\"_ _24\"> </span>banche: <span class=\"_ _24\"> </span>dinamica<span class=\"_ _567\"> </span> </div><div class=\"t m0 h13 ff5 fs3 fc0 sc0 ls0 ws0 gsdba\">delle esposizioni deteriorate lorde<span class=\"_ _567\"> </span></div><div class=\"t m0 ha0 ff14 fs3 fc0 sc0 ls0 ws0 gsdab\">A.1.6bis Consolidato prudenziale - Esposizioni creditizie per cassa verso banche: dinamica<span class=\"_ _567\"> </span> </div><div class=\"t m0 h13 ff5 fs3 fc0 sc0 ls0 ws0 gsdac\">delle esposizioni lorde oggetto di concessioni distinte per qualit\u00e0 cr<span class=\"_ _2\"></span>editizia<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsdae\">Non presenti alla data di riferimento.<span class=\"_ _567\"> </span></div><div class=\"gsdbb\"><table class=\"s w62a h22d\" id=\"_ded1370f-8fe9-4440-9746-4ef698bba7b8\"><tr><td class=\"c n x304 y44aa w62b h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Causali/Categorie<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c34 y44aa w5b4 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Soffer<span class=\"_ _2\"></span>enze<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c35 y44aa w62c h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Inadempienze probabili<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c36 y44aa w62d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizioni scadute deteriorate<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y44ab w62e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A. Esposizione lorda iniziale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c37 y44ab w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c38 y44ab w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c39 y44ab w442 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb8d y44ac w62f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: esposizioni cedute non cancellate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c3a y44ac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c3b y44ac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c3c y44ac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y44ad w630 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. V<span class=\"_ _2\"></span>ariazioni in aumento<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c3d y44ad w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c3e y44ad w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c3f y44ad w46b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y44ae w445 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.1 ingressi da esposizioni non deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c40 y44ae w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c41 y44ae w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c42 y44ae w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y44af w631 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">B.2 ingressi da attivit\u00e0 finanziarie impair<span class=\"_ _2\"></span>ed acquisite o originate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c43 y44af w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c44 y44af w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c45 y44af w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y44b0 w632 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.3 trasferimenti da altre categorie di esposizioni deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c46 y44b0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c47 y44b0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c48 y44b0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y425f w633 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">B.4 modifiche contrattuali senza cancellazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c49 y425f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c4a y425f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c4b y425f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y44b1 w634 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.5 altre variazioni in aumento<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c4c y44b1 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c4d y44b1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c4e y44b1 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y44b2 w635 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">C. V<span class=\"_ _2\"></span>ariazioni in diminuzione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c4f y44b2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c50 y44b2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c51 y44b2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y44b3 w636 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.1 uscite verso esposizioni non deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c52 y44b3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c53 y44b3 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c54 y44b3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y4137 w637 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.2 write-off<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c55 y4137 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c56 y4137 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c57 y4137 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y44b4 w638 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.3 incassi<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c58 y44b4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c59 y44b4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c5a y44b4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y44b5 w639 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.4 realizzi per cessioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c5b y44b5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c5c y44b5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c5d y44b5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y44b6 w52a h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.5 perdite da cessione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c5e y44b6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c5f y44b6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c60 y44b6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y3f5f w63a h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.6 trasferimenti ad altre categorie di esposizioni deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c61 y3f5f w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c62 y3f5f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c63 y3f5f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y44b7 w63b h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">C.7 modifiche contrattuali senza cancellazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c64 y44b7 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c44 y44b7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c45 y44b7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y44b8 w63c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.8 altre variazioni in diminuzione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c65 y44b8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c66 y44b8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c67 y44b8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y44b9 w63d h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">D. Esposizione lorda finale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c68 y44b9 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c69 y44b9 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c6a y44b9 w46b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb8d y3de2 w62f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: esposizioni cedute non cancellate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c3a y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c3b y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c3c y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 h13 ff5 fs3 fc0 sc0 ls0 ws11e gsdbd\">A.1.7 Esposizioni creditizie per cassa verso clientela: dinamica delle esposizioni deteriorate </div><div class=\"t m0 h13 ff5 fs3 fc0 sc0 ls0 ws0 gsdbe\">lorde<span class=\"_ _567\"> </span></div><div class=\"gsdbf\"><table class=\"s w63e h22e\" id=\"_5528af32-69b0-49fc-a104-73d9fb570212\"><tr><td class=\"c n x304 y44ba w62b h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Causali/Categorie<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c34 y44ba w5b4 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Soffer<span class=\"_ _2\"></span>enze<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c35 y44ba w62c h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Inadempienze probabili<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c36 y44ba w62d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizioni scadute deteriorate<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y44bb w62e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A. Esposizione lorda iniziale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c6b y44bb w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">151.973<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c6c y44bb w627 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">211.505<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c6d y44bb w443 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">19.094<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb8d y44bc w62f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: esposizioni cedute non cancellate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c3a y44bc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c6e y44bc wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">640<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c6f y44bc w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.147<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y44bd w630 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. V<span class=\"_ _2\"></span>ariazioni in aumento<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c70 y44bd w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">69.056<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c71 y44bd w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">206.182<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c72 y44bd w63f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">44.564<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y44be w445 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.1 ingressi da esposizioni non deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c73 y44be w640 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.077<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c74 y44be wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">151.654<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c75 y44be wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">38.377<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y44bf w631 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">B.2 ingressi da attivit\u00e0 finanziarie impair<span class=\"_ _2\"></span>ed acquisite o originate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c49 y44bf w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c76 y44bf wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">807<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c77 y44bf w3a9 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y44c0 w632 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.3 trasferimenti da altre categorie di esposizioni deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c78 y44c0 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">67.293<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c79 y44c0 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">11.486<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c7a y44c0 w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.692<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y4237 w633 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">B.4 modifiche contrattuali senza cancellazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c7b y4237 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c7c y4237 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c7d y4237 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y4238 w634 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.5 altre variazioni in aumento<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c7e y4238 w182 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">686<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c7f y4238 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">42.231<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c80 y4238 w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.494<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y44c1 w635 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">C. V<span class=\"_ _2\"></span>ariazioni in diminuzione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c81 y44c1 w3cf h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">94.342<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c82 y44c1 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">210.590<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c83 y44c1 w443 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">42.279<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y44c2 w636 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.1 uscite verso esposizioni non deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c84 y44c2 w181 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">292<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c85 y44c2 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">17.006<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c86 y44c2 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">18.622<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y4136 w637 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.2 write-off<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c87 y4136 w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.160<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c88 y4136 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c89 y4136 w183 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y423a w638 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.3 incassi<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c8a y423a w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">41.734<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c8b y423a wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">87.217<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c8c y423a wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12.017<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y44c3 w639 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.4 realizzi per cessioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c8d y44c3 w641 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">6.069<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c8e y44c3 wad h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">24.607<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c8f y44c3 w247 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y44c4 w52a h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.5 perdite da cessione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c90 y44c4 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">41.017<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c91 y44c4 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">12.331<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c92 y44c4 w247 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y413a w63a h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.6 trasferimenti ad altre categorie di esposizioni deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c93 y413a w182 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">910<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c94 y413a wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">68.796<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c95 y413a wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10.765<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y423d w63b h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">C.7 modifiche contrattuali senza cancellazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c64 y423d w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c96 y423d w169 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">21<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c97 y423d w3a9 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">6<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y44c5 w63c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.8 altre variazioni in diminuzione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c98 y44c5 w181 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">160<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c99 y44c5 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">612<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c9a y44c5 w181 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">868<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y44c6 w63d h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">D. Esposizione lorda finale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c9b y44c6 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">126.687<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c9c y44c6 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">207.097<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c9d y44c6 w443 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">21.379<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb8d y3de2 w62f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: esposizioni cedute non cancellate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c9e y3de2 w182 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">712<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c9f y3de2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.703<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ca0 y3de2 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.443<span class=\"_ _567\"> </span></div></td></tr></table></div>A.1.7bis Consolidato prudenziale \u2013 Esposizioni creditizie per cassa verso clientela: dinamica<span class=\"_ _567\"> </span> delle esposizioni lorde oggetto di concessioni distinte per qualit\u00e0 cr<span class=\"_ _2\"></span>editizia<span class=\"_ _567\"> </span>Causali/Qualit\u00e0<span class=\"_ _567\"> </span>Esposizioni oggetto di concessioni:<span class=\"_ _567\"> </span>Esposizioni oggetto di concessioni: deteriorate<span class=\"_ _567\"> </span>non deteriorate<span class=\"_ _567\"> </span>A. Esposizione lorda iniziale<span class=\"_ _567\"> </span>82.209<span class=\"_ _567\"> </span>69.234<span class=\"_ _567\"> </span>di cui: esposizioni cedute non cancellate<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>B. V<span class=\"_ _2\"></span>ariazioni in aumento<span class=\"_ _567\"> </span>60.028<span class=\"_ _567\"> </span>33.744<span class=\"_ _567\"> </span>B.1 ingressi da esposizioni non deteriorate non oggetto di concessioni<span class=\"_ _567\"> </span>2.134<span class=\"_ _567\"> </span>20.243<span class=\"_ _567\"> </span>B.2 ingressi da esposizioni non deteriorate oggetto di concessioni<span class=\"_ _567\"> </span>20.806<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>B.3 ingressi da esposizioni oggetto di concessioni deteriorate<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>5.228<span class=\"_ _567\"> </span>B.4 ingressi da esposizioni deteriorate non oggetto di concessione<span class=\"_ _567\"> </span>28.341<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>B.5 altre variazioni in aumento<span class=\"_ _567\"> </span>8.747<span class=\"_ _567\"> </span>8.273<span class=\"_ _567\"> </span>C. V<span class=\"_ _2\"></span>ariazioni in diminuzione<span class=\"_ _567\"> </span>65.441<span class=\"_ _567\"> </span>57.749<span class=\"_ _567\"> </span>C.1 uscite verso esposizioni non deteriorate non oggetto di concessioni<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>19.923<span class=\"_ _567\"> </span>C.2 uscite verso esposizioni non deteriorate oggetto di concessioni<span class=\"_ _567\"> </span>5.228<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>C.3 uscite verso esposizioni oggetto di concessioni deteriorate<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>20.806<span class=\"_ _567\"> </span>C.4 write-off<span class=\"_ _567\"> </span>1.122<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>C.5 incassi<span class=\"_ _567\"> </span>12.581<span class=\"_ _567\"> </span>14.963<span class=\"_ _567\"> </span>C.6 realizzi per cessioni<span class=\"_ _567\"> </span>4.230<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>C.7 perdite da cessione<span class=\"_ _567\"> </span>5.840<span class=\"_ _567\"> </span>-<span class=\"_ _567\"> </span>C.8 altre variazioni in diminuzione<span class=\"_ _567\"> </span>36.440<span class=\"_ _567\"> </span>2.057<span class=\"_ _567\"> </span>D. Esposizione lorda finale<span class=\"_ _567\"> </span>76.796<span class=\"_ _567\"> </span>45.229<span class=\"_ _567\"> </span>di cui: esposizioni cedute non cancellate<span class=\"_ _567\"> </span>A.1.8 Consolidato <span class=\"_ _b\"></span>Prudenziale <span class=\"_ _b\"></span>- Esposizioni <span class=\"_ _b\"></span>creditizie per <span class=\"_ _b\"></span>cassa deteriorate <span class=\"_ _b\"></span>verso <span class=\"_ _b\"></span>banche: dinamica delle rettifiche di valor<span class=\"_ _2\"></span>e complessive <table class=\"s w64c h230\" id=\"_daa0ad6e-1967-497b-b3de-e8d796594507\"><tr><td class=\"c n x304 y44cc w62b h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Causali/Categorie<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ccb y44cc w27f h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Sofferenze<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1ccc y44cc w64d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Inadempienze probabili<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1ccd y44cc w62d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizioni scadute deteriorate<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c n x1432 y44cd w1e1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cce y44cd w39d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">di cui:<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ccf y44ce w1e1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cd0 y44ce w396 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">di cui:<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cd1 y44cf w1e1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cd2 y44cf w396 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">di cui:<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x1cd3 h27 y44d0 ff6 fs16 fc0 sc0 ls0 ws0\">esposizioni oggetto </td><td class=\"t m0 x1cd4 h27 y44d1 ff6 fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">esposizioni oggetto </td><td class=\"t m0 x1cd5 h27 y44d2 ff6 fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">esposizioni oggetto </td></tr><tr><td></td><td></td><td class=\"t m0 x1cd6 h27 y44d3 ff6 fs16 fc0 sc0 ls0 ws0\">di concessioni<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x1cd7 h27 y44d4 ff6 fs16 fc0 sc0 ls0 ws0\">di concessioni<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x1cd8 h27 y44d5 ff6 fs16 fc0 sc0 ls0 ws0\">di concessioni<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y44d6 w64e h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">A. Rettifiche complessive iniziali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cd9 y44d6 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cda y44d6 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cdb y44d6 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cdc y44d6 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cdd y44d6 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cde y44d6 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb8d y44d7 w62f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: esposizioni cedute non cancellate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cdf y44d7 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ce0 y44d7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ce1 y44d7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ce2 y44d7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ce3 y44d7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ce4 y44d7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y44d8 w630 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. V<span class=\"_ _2\"></span>ariazioni in aumento<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ce5 y44d8 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ce6 y44d8 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ce7 y44d8 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ce8 y44d8 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ce9 y44d8 w194 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cea y44d8 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x1ceb h2c y44d9 ff10 fs16 fc0 sc0 ls0 ws0\">B.1 rettifiche di valor<span class=\"_ _2\"></span>e da attivit\u00e0 finanziarie impaired </td><td class=\"c n x1cec y412a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ced y412a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cee y412a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cef y412a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cf0 y412a w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cf1 y412a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x1ceb h28 y44da ff9 fs16 fc0 sc0 ls0 ws0\">acquisite o originate<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n xb80 y412c w64f h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">B.2 altre r<span class=\"_ _2\"></span>ettifiche di valore<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cf2 y412c w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cf3 y412c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cf4 y412c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cf5 y412c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cf6 y412c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cf7 y412c w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y44c0 w650 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.3 perdite da cessione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cf8 y44c0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cf9 y44c0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cfa y44c0 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cfb y44c0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cfc y44c0 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cfd y44c0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y4237 w632 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.4 trasferimenti da altre categorie di esposizioni deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cfe y4237 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cff y4237 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d00 y4237 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d01 y4237 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d02 y4237 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d03 y4237 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y4238 w633 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">B.5 modifiche contrattuali senza cancellazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d04 y4238 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d05 y4238 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d06 y4238 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d07 y4238 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d08 y4238 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d09 y4238 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y4132 w634 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.6 altre variazioni in aumento<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d0a y4132 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d0b y4132 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d0c y4132 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d0d y4132 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d0e y4132 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d0f y4132 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4260 w635 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">C. V<span class=\"_ _2\"></span>ariazioni in diminuzione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d10 y4260 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d11 y4260 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d12 y4260 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d13 y4260 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d14 y4260 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d15 y4260 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y41e5 w651 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.1 riprese di valor<span class=\"_ _2\"></span>e da valutazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d16 y41e5 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d17 y41e5 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d18 y41e5 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d19 y41e5 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d1a y41e5 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d1b y41e5 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y42a4 w652 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.2 riprese di valor<span class=\"_ _2\"></span>e da incasso<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d1c y42a4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d1d y42a4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d1e y42a4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d1f y42a4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d20 y42a4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d21 y42a4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y4138 w653 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.3 utili da cessione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d22 y4138 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d23 y4138 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d24 y4138 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d25 y4138 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d26 y4138 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d27 y4138 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y41ed w637 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.4 write-off<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d22 y41ed w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d23 y41ed w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d24 y41ed w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d25 y41ed w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d26 y41ed w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d27 y41ed w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y413a w63a h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.5 trasferimenti ad altre categorie di esposizioni deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d28 y413a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d29 y413a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d2a y413a w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d2b y413a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d2c y413a w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d2d y413a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y423d w63b h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">C.6 modifiche contrattuali senza cancellazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d2e y423d w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d2f y423d w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d30 y423d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d31 y423d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d32 y423d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d33 y423d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y44c5 w63c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.7 altre variazioni in diminuzione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d34 y44c5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d35 y44c5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d36 y44c5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d37 y44c5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d38 y44c5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d39 y44c5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3ed3 w654 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">D. Rettifiche complessive finali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cd9 y3ed3 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cda y3ed3 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cdb y3ed3 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cdc y3ed3 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d3a y3ed3 w46b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d3b y3ed3 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xbab y3de2 w62f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: esposizioni cedute non cancellate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d3c y3de2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d3d y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d3e y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d3f y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d40 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d41 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table>A.1.9 <span class=\"_ _2\"></span>Consolidato Prudenziale <span class=\"_ _a\"></span>- Esposizioni <span class=\"_ _2\"></span>creditizie <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>cassa deteriorate <span class=\"_ _2\"></span>verso <span class=\"_ _2\"></span>clientela: dinamica delle rettifiche di valor<span class=\"_ _2\"></span>e complessive <table class=\"s w655 h230\" id=\"_f862973e-9079-4ae0-80a4-6084d1d5a126\"><tr><td class=\"c n x304 y44cc w62b h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Causali/Categorie<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ccb y44cc w27f h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Sofferenze<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1ccc y44cc w64d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Inadempienze probabili<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1ccd y44cc w62d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizioni scadute deteriorate<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c n x1432 y44cd w1e1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cce y44cd w39d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">di cui:<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ccf y44ce w1e1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cd0 y44ce w396 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">di cui:<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cd1 y44cf w1e1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1cd2 y44cf w396 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">di cui:<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x1cd3 h27 y44d0 ff6 fs16 fc0 sc0 ls0 ws0\">esposizioni oggetto </td><td class=\"t m0 x1cd4 h27 y44d1 ff6 fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">esposizioni oggetto </td><td class=\"t m0 x1cd5 h27 y44d2 ff6 fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">esposizioni oggetto </td></tr><tr><td></td><td></td><td class=\"t m0 x1cd6 h27 y44d3 ff6 fs16 fc0 sc0 ls0 ws0\">di concessioni<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x1cd7 h27 y44d4 ff6 fs16 fc0 sc0 ls0 ws0\">di concessioni<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x1cd8 h27 y44d5 ff6 fs16 fc0 sc0 ls0 ws0\">di concessioni<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y44d6 w64e h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">A. Rettifiche complessive iniziali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d42 y44d6 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">115.502<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d43 y44d6 w443 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10.114<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d44 y44d6 w443 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">73.217<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d45 y44d6 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">24.194<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d46 y44d6 w60e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.743<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d47 y44d6 w192 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">320<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb8d y44d7 w62f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: esposizioni cedute non cancellate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d48 y44d7 w444 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ce0 y44d7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d49 y44d7 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">210<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d4a y44d7 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">14<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d4b y44d7 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">49<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d4c y44d7 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y44d8 w630 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. V<span class=\"_ _2\"></span>ariazioni in aumento<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d4d y44d8 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">46.439<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d4e y44d8 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.921<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d4f y44d8 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">47.611<span class=\"_ _567\"> </span></div></td><td class=\"c n x1482 y44d8 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.798<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d50 y44d8 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.758<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d51 y44d8 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">455<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x1ceb h2c y44d9 ff10 fs16 fc0 sc0 ls0 ws0\">B.1 rettifiche di valor<span class=\"_ _2\"></span>e da attivit\u00e0 finanziarie impaired </td><td class=\"c n x1d52 y412a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d53 y412a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d54 y412a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d55 y412a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d56 y412a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d57 y412a w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x1ceb h28 y44da ff9 fs16 fc0 sc0 ls0 ws0\">acquisite o originate<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n xb80 y412c w64f h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">B.2 altre r<span class=\"_ _2\"></span>ettifiche di valore<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d58 y412c wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">28.334<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d59 y412c w640 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.375<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d5a y412c wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">42.108<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d5b y412c wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.600<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d5c y412c wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.756<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d5d y412c w245 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">415<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y44c0 w650 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.3 perdite da cessione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d5e y44c0 w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.759<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d5f y44c0 w181 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">225<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d60 y44c0 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.953<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d61 y44c0 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">156<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d62 y44c0 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d63 y44c0 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y4237 w632 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.4 trasferimenti da altre categorie di esposizioni deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d58 y4237 wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">16.272<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d59 y4237 w640 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.321<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d64 y4237 w245 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">462<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d65 y4237 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">42<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d66 y4237 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">62<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d67 y4237 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">40<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y4238 w633 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">B.5 modifiche contrattuali senza cancellazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d68 y4238 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d69 y4238 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d6a y4238 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d6b y4238 w248 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d6c y4238 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d6d y4238 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y4132 w634 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.6 altre variazioni in aumento<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d6e y4132 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">74<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d6f y4132 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d70 y4132 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">88<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d71 y4132 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d72 y4132 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">60<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d73 y4132 w248 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4260 w635 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">C. V<span class=\"_ _2\"></span>ariazioni in diminuzione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d74 y4260 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">63.009<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d75 y4260 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.906<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d76 y4260 w443 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">46.733<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d77 y4260 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10.573<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d78 y4260 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.165<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d79 y4260 w192 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">318<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y41e5 w651 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.1 riprese di valor<span class=\"_ _2\"></span>e da valutazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d7a y41e5 w181 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">794<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d7b y41e5 w181 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">440<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d7c y41e5 w185 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">7.924<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d7d y41e5 wc1 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.597<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d7e y41e5 wd3 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.316<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d7f y41e5 w169 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">89<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y42a4 w652 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.2 riprese di valor<span class=\"_ _2\"></span>e da incasso<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d80 y42a4 wc8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">13.502<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d81 y42a4 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.514<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d82 y42a4 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.400<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d83 y42a4 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">434<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d84 y42a4 wea h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">251<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d85 y42a4 w181 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">143<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y4138 w653 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.3 utili da cessione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d86 y4138 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.623<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d87 y4138 w169 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">70<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d88 y4138 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.925<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d89 y4138 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.066<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d02 y4138 w247 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d8a y4138 w247 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y41ed w637 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.4 write-off<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d8b y41ed w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">4.160<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d8c y41ed w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.122<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d8d y41ed w247 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d8e y41ed w247 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n xeeb y41ed w103 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d8f y41ed w247 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y413a w63a h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.5 trasferimenti ad altre categorie di esposizioni deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d90 y413a w16c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">35<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d91 y413a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d92 y413a w17a h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">16.190<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d93 y413a wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.317<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d94 y413a wea h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">571<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d95 y413a w169 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">86<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y423d w63b h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">C.6 modifiche contrattuali senza cancellazioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d96 y423d w444 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d97 y423d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d98 y423d w247 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d99 y423d w247 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d9a y423d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d9b y423d w248 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y44c5 w63c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">C.7 altre variazioni in diminuzione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d9c y44c5 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">42.895<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d9d y44c5 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.760<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d9e y44c5 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">17.294<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d9f y44c5 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.159<span class=\"_ _567\"> </span></div></td><td class=\"c n x1da0 y44c5 w16c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">26<span class=\"_ _567\"> </span></div></td><td class=\"c n x1da1 y44c5 w247 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3ed3 w654 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">D. Rettifiche complessive finali<span class=\"_ _567\"> </span></div></td><td class=\"c n x1da2 y3ed3 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">98.932<span class=\"_ _567\"> </span></div></td><td class=\"c n x1da3 y3ed3 w60e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.129<span class=\"_ _567\"> </span></div></td><td class=\"c n x1da4 y3ed3 w63f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">74.095<span class=\"_ _567\"> </span></div></td><td class=\"c n x1da5 y3ed3 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">22.419<span class=\"_ _567\"> </span></div></td><td class=\"c n x1da6 y3ed3 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.336<span class=\"_ _567\"> </span></div></td><td class=\"c n x1da7 y3ed3 w192 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">457<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xbab y3de2 w62f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: esposizioni cedute non cancellate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1da8 y3de2 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">455<span class=\"_ _567\"> </span></div></td><td class=\"c n x1da9 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1daa y3de2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.196<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dab y3de2 w16c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">35<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dac y3de2 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">216<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dad y3de2 w248 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gsdc6\">A.2 Classificazione delle esposizioni in base ai rating esterni e inter<span class=\"_ _b\"></span>ni<span class=\"_ _567\"> </span></div><div class=\"t m0 ha0 ff14 fs3 fc0 sc0 ls0 ws0 gsdc7\">A.2.1 <span class=\"_ _1\"> </span>Consolidato <span class=\"_ _24\"> </span>prudenziale <span class=\"_ _1\"> </span>- <span class=\"_ _1\"> </span>Distribuzione <span class=\"_ _1\"> </span>delle <span class=\"_ _1\"> </span>attivit\u00e0 <span class=\"_ _1\"> </span>finanziarie, <span class=\"_ _1\"> </span>degli <span class=\"_ _1\"> </span>impegni <span class=\"_ _1\"> </span>a </div><div class=\"t m0 h13 ff5 fs3 fc0 sc0 ls0 wsdb gsdc8\">erogar<span class=\"_ _2\"></span>e fondi e delle garanzie finanziarie rilasciate: per classi di rating ester<span class=\"_ _b\"></span>ni (valori lordi)<span class=\"_ _567\"> </span></div><div class=\"gsdc9\"><table class=\"s w656 h1eb\" id=\"_c108091a-0676-4f45-b4ff-ed421578dc87\"><tr><td class=\"c n x304 y418a w657 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Esposizioni<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x1dae y418a w658 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Classi di rating esterni<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x35e y418a w659 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Senza rating<span class=\"_ _567\"> </span></div></td><td class=\"c n x1daf y418a w1e1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x1db0 y44db w65a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Classe 1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1db1 y44db w65b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">classe 2<span class=\"_ _567\"> </span></div></td><td class=\"c n x1db2 y44db w65c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">classe 3<span class=\"_ _567\"> </span></div></td><td class=\"c n x1db3 y44db w65d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">classe 4<span class=\"_ _567\"> </span></div></td><td class=\"c n x1db4 y44db w65c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">classe 5<span class=\"_ _567\"> </span></div></td><td class=\"c n x1db5 y44db w65d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">classe 6<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h2c y44dc ffb fs16 fc0 sc0 ls0 ws0\">A. Attivit\u00e0 finanziarie valutate al costo ammortizzato<span class=\"_ _567\"> </span></td><td class=\"c n x1db6 y44dd w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">184.205<span class=\"_ _567\"> </span></div></td><td class=\"c n x1db7 y44dd w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">423.065<span class=\"_ _567\"> </span></div></td><td class=\"c n x1db8 y44dd w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.684.586<span class=\"_ _567\"> </span></div></td><td class=\"c n x1db9 y44dd w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">666.074<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dba y44dd w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">115.413<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dbb y44dd w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">50.075<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dbc y44dd wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">11.731.092<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dbd y44dd wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">16.854.510<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xf58 h28 y44de ff9 fs16 fc0 sc0 ls0 ws0\">Primo stadio<span class=\"_ _567\"> </span></td><td class=\"c n x1db0 y3fbe w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">183.436<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dbe y3fbe w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">398.259<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dbf y3fbe we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.624.357<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dc0 y3fbe wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">591.180<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dc1 y3fbe wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">82.454<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dc2 y3fbe wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">24.533<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dc3 y3fbe we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9.856.949<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dc4 y3fbe wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">14.761.168<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xf58 h28 y44df ff9 fs16 fc0 sc0 ls0 ws0\">Secondo stadio<span class=\"_ _567\"> </span></td><td class=\"c n x1dc5 y44e0 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">769<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dc6 y44e0 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">24.806<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dc7 y44e0 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">60.121<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dc8 y44e0 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">65.916<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dc9 y44e0 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">32.959<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dca y44e0 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">25.542<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dcb y44e0 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.447.037<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dcc y44e0 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.657.150<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xf58 h28 y44e1 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo stadio<span class=\"_ _567\"> </span></td><td class=\"c n x1dcd y44e2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dce y44e2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dcf y44e2 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">106<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dd0 y44e2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.978<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dd1 y44e2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dd2 y44e2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dd3 y44e2 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">417.780<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dd4 y44e2 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">426.864<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xf58 h28 y44e3 ff9 fs16 fc0 sc0 ls0 ws0\">Impaired acquisite o originate<span class=\"_ _567\"> </span></td><td class=\"c n x1dcd y44e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dce y44e4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dd5 y44e4 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dd6 y44e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dd7 y44e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dd8 y44e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dd9 y44e4 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9.326<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dda y44e4 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9.328<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h2c y44e5 ffb fs16 fc0 sc0 ls0 ws0\">B. Attivit\u00e0 finanziarie valutate al fair value con impatto sulla </td><td class=\"c n x1ddb y41ac w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">42.609<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ddc y41ac w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ddd y41ac w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.002.106<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dde y41ac w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.830<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ddf y41ac w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1de0 y41ac w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1de1 y41ac w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">202.252<span class=\"_ _567\"> </span></div></td><td class=\"c n x1de2 y41ac w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.260.797<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y44e6 ff6 fs16 fc0 sc0 ls0 ws0\">redditivit\u00e0 complessiva<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 xf58 h28 y44e7 ff9 fs16 fc0 sc0 ls0 ws0\">Primo stadio<span class=\"_ _567\"> </span></td><td class=\"c n x1de3 y4102 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">42.609<span class=\"_ _567\"> </span></div></td><td class=\"c n x1de4 y4102 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1de5 y4102 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.002.106<span class=\"_ _567\"> </span></div></td><td class=\"c n x1de6 y4102 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">13.830<span class=\"_ _567\"> </span></div></td><td class=\"c n x1de7 y4102 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1de8 y4102 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1de9 y4102 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">202.252<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dea y4102 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.260.797<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xf58 h28 y44e8 ff9 fs16 fc0 sc0 ls0 ws0\">Secondo stadio<span class=\"_ _567\"> </span></td><td class=\"c n x1dcd y42eb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dce y42eb w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1deb y42eb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dec y42eb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ded y42eb w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dee y42eb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1def y42eb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1df0 y42eb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xf58 h28 y44e9 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo stadio<span class=\"_ _567\"> </span></td><td class=\"c n x1dcd y42ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dce y42ec w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1deb y42ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dec y42ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ded y42ec w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dee y42ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1def y42ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1df0 y42ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xf58 h28 y44ea ff9 fs16 fc0 sc0 ls0 ws0\">Impaired acquisite o originate<span class=\"_ _567\"> </span></td><td class=\"c n x1dcd y448e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dce y448e w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1deb y448e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dec y448e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ded y448e w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dee y448e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1def y448e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1df0 y448e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h2c y44eb ffb fs16 fc0 sc0 ls0 ws0\">C. Attivit\u00e0 finanziarie in corso di dismissione<span class=\"_ _567\"> </span></td><td class=\"c n x1dcd y42a0 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1df1 y42a0 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1df2 y42a0 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1df3 y42a0 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1df4 y42a0 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1df5 y42a0 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1df6 y42a0 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.846<span class=\"_ _567\"> </span></div></td><td class=\"c n x1df7 y42a0 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.846<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xf58 h28 y44ec ff9 fs16 fc0 sc0 ls0 ws0\">Primo stadio<span class=\"_ _567\"> </span></td><td class=\"c n x1dcd y44ed w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dce y44ed w178 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1deb y44ed w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dec y44ed w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ded y44ed w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dee y44ed w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1def y44ed w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1df0 y44ed w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xf58 h28 y44ee ff9 fs16 fc0 sc0 ls0 ws0\">Secondo stadio<span class=\"_ _567\"> </span></td><td class=\"c n x1dcd y44ef w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dce y44ef w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1deb y44ef w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dec y44ef w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ded y44ef w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dee y44ef w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1def y44ef w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1df0 y44ef w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xf58 h28 y44f0 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo stadio<span class=\"_ _567\"> </span></td><td class=\"c n x1dcd y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dce y3fc5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1deb y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dec y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ded y3fc5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dee y3fc5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1df8 y3fc5 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.846<span class=\"_ _567\"> </span></div></td><td class=\"c n x1df9 y3fc5 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.846<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xf58 h28 y44f1 ff9 fs16 fc0 sc0 ls0 ws0\">Impaired acquisite o originate<span class=\"_ _567\"> </span></td><td class=\"c n x1dcd y44f2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dce y44f2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1deb y44f2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dec y44f2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ded y44f2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dee y44f2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1def y44f2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1df0 y44f2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y44f3 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B+C)<span class=\"_ _567\"> </span></td><td class=\"c n x1db6 y41d3 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">226.814<span class=\"_ _567\"> </span></div></td><td class=\"c n x1db7 y41d3 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">423.065<span class=\"_ _567\"> </span></div></td><td class=\"c n x1db8 y41d3 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.686.692<span class=\"_ _567\"> </span></div></td><td class=\"c n x1db9 y41d3 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">679.904<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dba y41d3 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">115.413<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dbb y41d3 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">50.075<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dbc y41d3 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">11.937.190<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dbd y41d3 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">18.119.153<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h2c y44f4 ffb fs16 fc0 sc0 ls0 ws0\">D. Impegni a erogar<span class=\"_ _2\"></span>e fondi e garanzie finanziarie rilasciate<span class=\"_ _567\"> </span></td><td class=\"c n x1ddb y41ed w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">41.451<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dfa y41ed w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">268.199<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dfb y41ed w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">411.249<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dfc y41ed w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">174.037<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dfd y41ed w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">39.921<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dfe y41ed w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">16.838<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dff y41ed w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">2.615.350<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e00 y41ed w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">3.567.045<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xf58 h28 y44f5 ff9 fs16 fc0 sc0 ls0 ws0\">Primo stadio<span class=\"_ _567\"> </span></td><td class=\"c n x1de3 y44f6 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">38.421<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e01 y44f6 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">256.961<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e02 y44f6 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">400.465<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e03 y44f6 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">168.451<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e04 y44f6 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">36.766<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e05 y44f6 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">14.798<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e06 y44f6 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">2.496.855<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e07 y44f6 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">3.412.717<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xf58 h28 y44f7 ff9 fs16 fc0 sc0 ls0 ws0\">Secondo stadio<span class=\"_ _567\"> </span></td><td class=\"c n x1e08 y42f2 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.030<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e09 y42f2 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">11.238<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e0a y42f2 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10.784<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e0b y42f2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.731<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e0c y42f2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.155<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e0d y42f2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.040<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e0e y42f2 wcb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">83.847<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e0f y42f2 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">115.825<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xf58 h28 y44f8 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo stadio<span class=\"_ _567\"> </span></td><td class=\"c n x1dcd y42f3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dce y42f3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1deb y42f3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e10 y42f3 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.855<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e11 y42f3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e12 y42f3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e13 y42f3 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">34.648<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e14 y42f3 wcb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">38.503<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xf58 h28 y44f9 ff9 fs16 fc0 sc0 ls0 ws0\">Impaired acquisite o originate<span class=\"_ _567\"> </span></td><td class=\"c n x1dcd y42c1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dce y42c1 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1deb y42c1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dec y42c1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ded y42c1 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dee y42c1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1def y42c1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1df0 y42c1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y44fa ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (D)<span class=\"_ _567\"> </span></td><td class=\"c n x1ddb y4256 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">41.451<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dfa y4256 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">268.199<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dfb y4256 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">411.249<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dfc y4256 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">174.037<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dfd y4256 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">39.921<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dfe y4256 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">16.838<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dff y4256 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">2.615.350<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e00 y4256 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">3.567.045<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y44fb ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B+C+D)<span class=\"_ _567\"> </span></td><td class=\"c n x1db6 y3de2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">268.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x1db7 y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">691.264<span class=\"_ _567\"> </span></div></td><td class=\"c n x1db8 y3de2 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.097.941<span class=\"_ _567\"> </span></div></td><td class=\"c n x1db9 y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">853.941<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dba y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">155.334<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dbb y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">66.913<span class=\"_ _567\"> </span></div></td><td class=\"c n x1dbc y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">14.552.540<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e15 y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">21.686.198<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1f3 gsdcb\">L'attribuzione di rating esterni si riferisce alle posizioni del portafoglio titoli di propriet\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsdcc\">del <span class=\"_ _24\"></span>Banco <span class=\"_ _24\"></span>e <span class=\"_ _24\"> </span>alle <span class=\"_ _24\"> </span>posizioni <span class=\"_ _24\"> </span>di <span class=\"_ _24\"> </span>finanziamento <span class=\"_ _24\"> </span>per <span class=\"_ _24\"> </span>le <span class=\"_ _24\"> </span>quali <span class=\"_ _1\"> </span>l\u2019ECAI <span class=\"_ _24\"></span>(External <span class=\"_ _24\"></span>Credit <span class=\"_ _1d\"></span>Assessment<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsdcd\">Institution) Cerved ha attribuito un rating sul rischio di credito.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws9b gsdce\">Di seguito, si fornisce una tabella di raccordo tra le classi di rating indicate nella tabella A.2.1<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsdcf\">e quelle fornite <span class=\"_ _b\"></span>dalle ECAI <span class=\"_ _b\"></span>Moody's e <span class=\"_ _b\"></span>Mode Finance, le <span class=\"_ _b\"></span>agenzie a <span class=\"_ _b\"></span>cui fa riferimento <span class=\"_ _b\"></span>il Gruppo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsdd0\">per la determinazione dei rating esterni. </div><div class=\"gsdd1\"><table class=\"s w65e h231\" id=\"_8fd1f0eb-32ac-4b62-aeee-15b471afb29a\"><tr><td class=\"c n x304 y44fc w65f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Classi di merito di credito<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e16 y44fc w660 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Rating Moody's<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e17 y44fc w661 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Mode finance<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y44c4 w662 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e18 y44c4 w663 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">da Aaa a Aa3<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e19 y44c4 w664 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">da EA1 a EA2-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y413a w662 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e1a y413a w665 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">da A1 a A3<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e1b y413a w666 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">da EA3+ a EA3-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y423d w662 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e1c y423d w667 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">da Baa1 a Baa3<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e1d y423d w3e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">da EB1+ a EB1-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y44c5 w662 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e1e y44c5 w668 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">da Ba1 a Ba3<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e1f y44c5 w669 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">da EB2+ a EB2-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y435e w662 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e20 y435e w66a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">da B1 a B3<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e21 y435e w3e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">da EB3+ a EB3-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w662 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e22 y3de2 w66b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Caa1 e inferiori<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e23 y3de2 w66c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">EC1+ e inferiori<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 h13 ff5 fs3 fc0 sc0 ls0 ws9b gsdd3\">A.2.2  <span class=\"_ _2af\"> </span>Consolidato prudenziale \u2013 Distribuzione delle attivit\u00e0 finanziarie, degli impegni a<span class=\"_ _567\"> </span> </div><div class=\"t m0 h13 ff5 fs3 fc0 sc0 ls0 ws0 gsdd4\">erogar<span class=\"_ _2\"></span>e fondi e delle garanzie finanziarie rilasciate: per classi di rating inter<span class=\"_ _b\"></span>ni (valori lordi)<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsdd5\">Il Gruppo utilizza modelli di rating interno per la determinazione dei requisiti patrimoniali.<span class=\"_ _567\"> </span></div><div class=\"gsdd6\"><table class=\"s w66d h232\" id=\"_9d32ab85-ddbc-4ae1-af7a-9aa39150e2a3\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x1e24 y44db w66e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Classi di rating interni<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x1e25 y44db w66f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Senza<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x1e26 h27 y44fd ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></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 class=\"t m0 x1e27 h27 y44fe ff6 fs16 fc0 sc0 ls0 ws0\">rating<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"c n x1e28 y430d w657 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Esposizioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e29 y430d w670 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Classe 01<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e2a y430d w671 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Classe 02<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e2b y430d w670 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Classe 03<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e2c y430d w670 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Classe 04<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e2d y430d w670 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Classe 05<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e2e y430d w671 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Classe 06<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e2f y430d w670 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Classe 07<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e30 y430d w670 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Classe 08<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e31 y430d w670 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Classe 09<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e32 y430d w672 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Classe 10<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e33 y430d w670 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Classe 11<span class=\"_ _567\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x1e28 y44ff w673 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">A. Attivit\u00e0 finanziarie valutate al costo ammortizzato<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e34 y44ff w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.190.007<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e35 y44ff w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.458.743<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e36 y44ff w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.552.577<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e37 y44ff w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.491.656<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e38 y44ff w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.427.421<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e39 y44ff w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">711.859<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e3a y44ff w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">233.077<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e3b y44ff w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">66.641<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e3c y44ff w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">25.142<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e3d y44ff w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10.996<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e3e y44ff w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">262.560<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e3f y44ff w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.423.831<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e40 y44ff wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">16.854.510<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x3f5 y418e w674 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Primo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e41 y418e w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.174.583<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e42 y418e we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.440.226<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e43 y418e w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.445.370<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e44 y418e w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.391.084<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e45 y418e w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">896.960<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e46 y418e wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">371.883<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e47 y418e wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">71.631<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e48 y418e wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.429<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e49 y418e wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">150<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e4a y418e wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">490<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e4b y418e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e4c y418e we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.961.362<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e4d y418e wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">14.761.168<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x3f5 y4500 w675 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Secondo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e4e y4500 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.229<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e4f y4500 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">18.298<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e50 y4500 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">106.505<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e51 y4500 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">100.143<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e52 y4500 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">529.951<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e53 y4500 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">339.642<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e54 y4500 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">161.176<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e55 y4500 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">58.552<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e56 y4500 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">24.927<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e57 y4500 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10.503<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e58 y4500 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e59 y4500 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">292.224<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e5a y4500 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.657.150<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x3f5 y4501 w676 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e5b y4501 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e5c y4501 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1e5d y4501 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e5e y4501 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e5f y4501 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e60 y4501 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e61 y4501 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e62 y4501 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e63 y4501 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e64 y4501 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">260.168<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e65 y4501 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">166.696<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e66 y4501 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">426.864<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x3f5 y3f07 w677 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Impaired acquisite o originate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e67 y3f07 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">195<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e68 y3f07 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">219<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e69 y3f07 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">702<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e6a y3f07 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">429<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e6b y3f07 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">510<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e6c y3f07 wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">334<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e6d y3f07 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">270<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e6e y3f07 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">660<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e6f y3f07 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">65<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e70 y3f07 w222 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e71 y3f07 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.392<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e72 y3f07 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.549<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e73 y3f07 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9.328<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x1e74 h2c y4502 ffb fs16 fc0 sc0 ls0 ws0\">B. Attivit\u00e0 finanziarie valutate al fair value con impatto </td><td class=\"c n x1e75 y4503 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e76 y4503 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e77 y4503 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e78 y4503 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e79 y4503 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e7a y4503 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e7b y4503 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e7c y4503 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e7d y4503 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e7e y4503 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e7f y4503 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e80 y4503 w406 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.260.797<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e81 y4503 w406 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.260.797<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x1e74 h27 y4504 ff6 fs16 fc0 sc0 ls0 ws0\">sulla redditivit\u00e0complessiva<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x3f5 y4505 w674 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Primo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e82 y4505 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e83 y4505 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e84 y4505 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e85 y4505 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e86 y4505 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e87 y4505 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e88 y4505 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e89 y4505 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e8a y4505 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e8b y4505 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e8c y4505 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e8d y4505 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.260.797<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e8e y4505 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.260.797<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x3f5 y4104 w675 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Secondo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e8f y4104 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e90 y4104 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e91 y4104 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e92 y4104 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e93 y4104 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e94 y4104 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e95 y4104 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e96 y4104 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e97 y4104 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e98 y4104 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e99 y4104 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e9a y4104 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e9b y4104 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x3f5 y4506 w676 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e9c y4506 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e9d y4506 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e9e y4506 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e9f y4506 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ea0 y4506 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ea1 y4506 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ea2 y4506 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ea3 y4506 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ea4 y4506 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ea5 y4506 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ea6 y4506 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ea7 y4506 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1722 y4506 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x3f5 y4507 w677 h19c\"><div class=\"t m0 x2a1 h27 y3e50 ff9 fs16 fc0 sc0 ls0 ws0\">Impaired acquisite o originate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ea8 y434f w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ea9 y434f w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eaa y434f w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eab y434f w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eac y434f w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ead y434f w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eae y434f w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eaf y434f w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eb0 y434f w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eb1 y434f w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eb2 y434f w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eb3 y434f w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eb4 y434f w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41b6 w678 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">C. Attivit\u00e0 finanziarie in corso di dismissione<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eb5 y41b6 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eb6 y41b6 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eb7 y41b6 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eb8 y41b6 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eb9 y41b6 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eba y41b6 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ebb y41b6 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ebc y41b6 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ebd y41b6 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ebe y41b6 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ebf y41b6 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.846<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ec0 y41b6 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ec1 y41b6 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.846<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x3f5 y4508 w674 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Primo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e82 y4508 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e83 y4508 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e84 y4508 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e85 y4508 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e86 y4508 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e87 y4508 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e88 y4508 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e89 y4508 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e8a y4508 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e8b y4508 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1ec2 y4508 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x173a y4508 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x3f5 y4509 w675 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Secondo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e8f y4509 w178 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e90 y4509 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e91 y4509 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e92 y4509 w178 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e93 y4509 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e94 y4509 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e95 y4509 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e96 y4509 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e97 y4509 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e98 y4509 w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1ec3 y4509 w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ec4 y4509 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x3f5 y41b2 w676 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e9c y41b2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e9d y41b2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e9e y41b2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e9f y41b2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ea0 y41b2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ea1 y41b2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ea2 y41b2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ea3 y41b2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ea4 y41b2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ea5 y41b2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ec5 y41b2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.846<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ec6 y41b2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ec7 y41b2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.846<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x3f5 y450a w677 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Impaired acquisite o originate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ea8 y450a w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ec8 y450a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ec9 y450a w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eca y450a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ecb y450a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ecc y450a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ecd y450a w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ece y450a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ecf y450a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ed0 y450a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1ed1 y450a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ed2 y450a w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41d3 w679 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B+C)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ed3 y41d3 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.190.007<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ed4 y41d3 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.458.743<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ed5 y41d3 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.552.577<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ed6 y41d3 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.491.656<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ed7 y41d3 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.427.421<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ed8 y41d3 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">711.859<span class=\"_ _567\"> </span></div></td><td class=\"c n x4f8 y41d3 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">233.077<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ed9 y41d3 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">66.641<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eda y41d3 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">25.142<span class=\"_ _567\"> </span></div></td><td class=\"c n x1edb y41d3 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10.996<span class=\"_ _567\"> </span></div></td><td class=\"c n x1edc y41d3 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">266.406<span class=\"_ _567\"> </span></div></td><td class=\"c n x1edd y41d3 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">9.684.628<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ede y41d3 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">18.119.153<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x3f4 h27 y450b ff6 fs16 fc0 sc0 ls0 ws0\">D. Impegni a erogar<span class=\"_ _2\"></span>e fondi </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x3f4 h2c y450c ffb fs16 fc0 sc0 ls0 ws0\">e garanzie finanziarie rilasciate<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x3f5 y3fb3 w674 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Primo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1edf y3fb3 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">808.447<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ee0 y3fb3 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">835.136<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ee1 y3fb3 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">644.448<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ee2 y3fb3 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">423.814<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ee3 y3fb3 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">202.615<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ee4 y3fb3 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">84.268<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ee5 y3fb3 wcb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">30.391<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ee6 y3fb3 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">4.688<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ee7 y3fb3 w16c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">93<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ee8 y3fb3 w16c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">55<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ee9 y3fb3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eea y3fb3 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">378.762<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eeb y3fb3 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">3.412.717<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x3f5 y41fc w675 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Secondo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eec y41fc w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.877<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eed y41fc w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">8.816<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eee y41fc wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">43.413<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eef y41fc wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">15.325<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ef0 y41fc w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">11.973<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ef1 y41fc wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">12.990<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ef2 y41fc wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.519<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ef3 y41fc wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.885<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ef4 y41fc wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.141<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ef5 y41fc wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">391<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ef6 y41fc w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ef7 y41fc wcb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10.495<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ef8 y41fc wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">115.825<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x3f5 y450d w676 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erzo stadio<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e9c y450d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e9d y450d w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e9e y450d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1e9f y450d w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ea0 y450d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ea1 y450d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ea2 y450d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ea3 y450d w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ea4 y450d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ea5 y450d w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ef9 y450d wcb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">32.279<span class=\"_ _567\"> </span></div></td><td class=\"c n x1efa y450d wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">6.224<span class=\"_ _567\"> </span></div></td><td class=\"c n x1efb y450d wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">38.503<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x3f5 y3fc9 w677 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Impaired acquisite o originate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ea8 y3fc9 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ec8 y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ec9 y3fc9 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eca y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ecb y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ecc y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ecd y3fc9 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ece y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ecf y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ed0 y3fc9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1efc y3fc9 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1efd y3fc9 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1efe y3fc9 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4324 w67a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale D<span class=\"_ _567\"> </span></div></td><td class=\"c n x1eff y4324 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">810.324<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f00 y4324 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">843.952<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f01 y4324 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">687.861<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f02 y4324 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">439.139<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f03 y4324 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">214.588<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f04 y4324 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">97.258<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f05 y4324 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">35.910<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f06 y4324 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.573<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f07 y4324 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.234<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f08 y4324 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">446<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f09 y4324 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">32.279<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f0a y4324 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">395.481<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f0b y4324 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">3.567.045<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w67b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A + B + C + D)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f0c y3de2 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.000.331<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f0d y3de2 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.302.695<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f0e y3de2 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.240.438<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f0f y3de2 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.930.795<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f10 y3de2 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.642.009<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f11 y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">809.117<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f12 y3de2 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">268.987<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f13 y3de2 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">73.214<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f14 y3de2 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">28.376<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f15 y3de2 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">11.442<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f16 y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">298.685<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f17 y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10.080.109<span class=\"_ _567\"> </span></div></td><td class=\"c n x868 y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">21.686.198<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls7a ws311 gsdd8\">A.3 Distribuzione <span class=\"_ _2\"></span>delle esposizioni cr<span class=\"_ _2\"></span>editizie garantite <span class=\"_ _2\"></span>per tipologia di <span class=\"_ _2\"></span>garanzia<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff5 fs3 fc0 sc0 ls0 ws0 gsdd9\">A.3.1 Consolidato prudenziale \u2013 Esposizioni creditizie per cassa e fuori bilancio verso<span class=\"_ _567\"> </span> </div><div class=\"t m0 h13 ff5 fs3 fc0 sc0 ls0 ws0 gsdda\">banche garantite<span class=\"_ _567\"> </span></div><div class=\"gsddb\"><table class=\"s w67c h233\" id=\"_3af1cad1-bfcd-4e7f-847c-13d0c91ae529\"><tr><td></td><td></td><td></td><td></td><td class=\"c n x10a2 y450e w67d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Garanzie reali (1)<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x1f18 y450e w67e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Garanzie personali (2)<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x1f19 y450e w67f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _a\"></span>otale<span class=\"_ _567\"> </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></td><td></td><td></td><td class=\"t m0 x744 h27 y450f ff6 fs16 fc0 sc0 ls0 ws0\">(1+2)<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x1f1a y4510 w680 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Derivati su crediti<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x1f1b y4510 w41c h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Crediti di firma<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x1984 h27 y4511 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizione<span class=\"_ _567\"> </span></td><td class=\"t m0 x18fd h27 y4511 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizione<span class=\"_ _567\"> </span></td><td class=\"t m0 x1f1c h27 y4512 ff6 fs16 fc0 sc0 ls0 ws0\">Immobili -<span class=\"_ _567\"> </span></td><td class=\"t m0 x1f1d h27 y4512 ff6 fs16 fc0 sc0 ls0 ws0\">Immobili<span class=\"_ _567\"> </span></td><td class=\"c n xc4e y4513 w49b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Titoli<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f1e y4513 w516 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x1f1f h27 y4514 ff6 fs16 fc0 sc0 ls0 ws0\">CLN<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x1f20 h27 y4514 ff6 fs16 fc0 sc0 ls0 ws0\">Ammini-<span class=\"_ _567\"> </span></td><td></td><td class=\"c n x1f21 y4515 w681 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f22 y4515 w34b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Altre</div></td><td class=\"t m0 x1f23 h27 y4516 ff6 fs16 fc0 sc0 ls0 ws0\">Altri </td><td></td></tr><tr><td></td><td class=\"t m0 x1f24 h27 y4517 ff6 fs16 fc0 sc0 ls0 ws0\">lorda<span class=\"_ _567\"> </span></td><td class=\"t m0 x1f25 h27 y4517 ff6 fs16 fc0 sc0 ls0 ws0\">netta<span class=\"_ _567\"> </span></td><td class=\"t m0 x1f26 h27 y4518 ff6 fs16 fc0 sc0 ls0 ws0\">Ipoteche<span class=\"_ _567\"> </span></td><td class=\"t m0 x1f27 h27 y4518 ff6 fs16 fc0 sc0 ls0 ws0\">- leasing<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x1f28 h27 y4519 ff6 fs16 fc0 sc0 ls0 ws0\">garanzie<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 x1f29 h27 y451a ff6 fs16 fc0 sc0 ls0 ws0\">Altri derivati<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x180e h27 y451b ff6 fs16 fc0 sc0 ls0 ws0\">strazioni </td><td></td><td></td><td class=\"t m0 x1f2a h27 y451c ff6 fs16 fc0 sc0 ls0 ws0\">societ\u00e0 </td><td class=\"t m0 x1b25 h27 y451d ff6 fs16 fc0 sc0 ls0 ws0\">soggetti<span class=\"_ _567\"> </span></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x1f2b h2c y451e ffb fs16 fc0 sc0 ls0 ws0\">finanziario<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xf62 h27 y451f ff6 fs16 fc0 sc0 ls0 ws0\">reali<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x7f4 h27 y4520 ff6 fs16 fc0 sc0 ls0 ws0\">Contro-<span class=\"_ _567\"> </span></td><td class=\"c n x1f2c y4521 w681 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f2d y4521 w34b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x1f2e h27 y4522 ff6 fs16 fc0 sc0 ls0 ws0\">pubbliche<span class=\"_ _567\"> </span></td><td class=\"t m0 x1f2f h27 y4523 ff6 fs16 fc0 sc0 ls0 ws0\">Altri </td><td class=\"t m0 x1f30 h2c y4524 ffb fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">finanziarie<span class=\"_ _567\"> </span></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=\"t m0 x180f h27 y4525 ff6 fs16 fc0 sc0 ls0 ws0\">parti </td><td></td><td class=\"t m0 xcbd h27 y4526 ff6 fs16 fc0 sc0 ls0 ws0\">societ\u00e0 </td><td class=\"t m0 x1a61 h27 y4527 ff6 fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">soggetti<span class=\"_ _567\"> </span></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 class=\"t m0 x7f4 h27 y4528 ff6 fs16 fc0 sc0 ls0 ws0\">centrali<span class=\"_ _567\"> </span></td><td class=\"t m0 x1b24 h2c y4529 ffb fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">finanziarie<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h27 y452a ff6 fs16 fc0 sc0 ls0 ws0\">1. Esposizioni creditizie per </td><td class=\"c n x1f31 y452b w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">25.014<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f32 y452b w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">24.996<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f33 y452b w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f34 y452b w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f35 y452b w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">24.869<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f36 y452b w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f37 y452b w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f38 y452b w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f39 y452b w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f3a y452b w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f3b y452b w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f3c y452b w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f3d y452b w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f3e y452b w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f3f y452b w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f40 y452b w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">24.869<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y452c ff6 fs16 fc0 sc0 ls0 ws0\">cassa garantite:<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f41 y4245 w682 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.1. totalmente garantite<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f42 y4245 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">25.014<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f43 y4245 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">24.996<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f44 y4245 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f45 y4245 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f46 y4245 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">24.869<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f47 y4245 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f48 y4245 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f49 y4245 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f4a y4245 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f4b y4245 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f4c y4245 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f4d y4245 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f4e y4245 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f4f y4245 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f50 y4245 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f51 y4245 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">24.869<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y452d w683 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f52 y452d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f53 y452d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f54 y452d w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f55 y452d w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f56 y452d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f57 y452d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f58 y452d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f59 y452d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5a y452d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5b y452d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5c y452d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5d y452d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5e y452d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5f y452d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f60 y452d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f61 y452d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1f41 y452e w684 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.2. parzialmente garantite<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f62 y452e w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f63 y452e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f64 y452e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f65 y452e w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f66 y452e w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f67 y452e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f68 y452e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f69 y452e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f6a y452e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f6b y452e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f6c y452e w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f6d y452e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f6e y452e w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f6f y452e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f70 y452e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f71 y452e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y452f w683 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f52 y452f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f53 y452f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f54 y452f w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f55 y452f w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f56 y452f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f57 y452f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f58 y452f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f59 y452f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5a y452f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5b y452f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5c y452f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5d y452f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5e y452f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5f y452f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f60 y452f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f61 y452f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y4530 ff6 fs16 fc0 sc0 ls0 ws0\">2. Esposizioni creditizie \u201cfuori </td><td class=\"c n x1f72 y4531 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f73 y4531 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f74 y4531 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f75 y4531 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f76 y4531 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f77 y4531 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f78 y4531 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f79 y4531 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f7a y4531 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f7b y4531 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f7c y4531 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f7d y4531 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f7e y4531 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f7f y4531 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f80 y4531 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f81 y4531 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y4532 ff6 fs16 fc0 sc0 ls0 ws0\">bilancio\u201d garantite:<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f41 y4533 w682 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.1. totalmente garantite<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f82 y4533 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f83 y4533 w178 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f84 y4533 w178 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f85 y4533 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f86 y4533 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f87 y4533 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f88 y4533 w178 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f89 y4533 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f8a y4533 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f8b y4533 w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f8c y4533 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f8d y4533 w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f8e y4533 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f8f y4533 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f90 y4533 w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f91 y4533 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y4534 w683 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">di cui deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f52 y4534 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f53 y4534 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f54 y4534 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f55 y4534 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f56 y4534 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f57 y4534 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f58 y4534 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f59 y4534 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5a y4534 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5b y4534 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5c y4534 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5d y4534 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5e y4534 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5f y4534 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f60 y4534 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f61 y4534 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1f41 y4535 w684 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.2. parzialmente garantite<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f62 y4535 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f63 y4535 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f64 y4535 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f65 y4535 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f66 y4535 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f67 y4535 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f68 y4535 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f69 y4535 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f6a y4535 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f6b y4535 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f6c y4535 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f6d y4535 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f6e y4535 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f6f y4535 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f70 y4535 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f71 y4535 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y3f41 w683 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">di cui deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f52 y3f41 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f53 y3f41 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f54 y3f41 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f55 y3f41 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f56 y3f41 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f57 y3f41 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f58 y3f41 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f59 y3f41 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5a y3f41 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5b y3f41 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5c y3f41 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5d y3f41 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5e y3f41 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5f y3f41 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f60 y3f41 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f61 y3f41 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table></div>ti<span class=\"_ _567\"> </span>A.3.2 Consolidato prudenziale - Esposizioni creditizie per cassa e fuori bilancio verso<span class=\"_ _567\"> </span> clientela garantite<span class=\"_ _567\"> </span>Esposizione<span class=\"_ _567\"> </span>lorda<span class=\"_ _567\"> </span>Esposizione<span class=\"_ _567\"> </span>lorda<span class=\"_ _567\"> </span><table class=\"s w685 h234\" id=\"_de65aa52-d066-47e1-a37c-bbc54012df9d\"><tr><td></td><td></td><td></td><td></td><td class=\"c n x10a2 y4536 w67d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Garanzie reali (1)<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x1f18 y4536 w67e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Garanzie personali (2)<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x1f19 y4536 w67f h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _a\"></span>otale<span class=\"_ _567\"> </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></td><td></td><td></td><td class=\"t m0 x744 h27 y4537 ff6 fs16 fc0 sc0 ls0 ws0\">(1+2)<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x1f1a y4538 w680 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Derivati su crediti<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x1f1b y4538 w41c h1b2\"><div class=\"t m0 x2a1 h27 y3db0 ffb fs16 fc0 sc0 ls0 ws0\">Crediti di firma<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x1f1c h27 y4539 ff6 fs16 fc0 sc0 ls0 ws0\">Immobili -<span class=\"_ _567\"> </span></td><td class=\"t m0 x1f1d h27 y4539 ff6 fs16 fc0 sc0 ls0 ws0\">Immobili<span class=\"_ _567\"> </span></td><td class=\"c n xc4e y453a w49b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Titoli<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f1e y453a w516 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x1f1f h27 y453b ff6 fs16 fc0 sc0 ls0 ws0\">CLN<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x1f20 h27 y453b ff6 fs16 fc0 sc0 ls0 ws0\">Ammini-<span class=\"_ _567\"> </span></td><td></td><td class=\"c n x1f21 y453c w681 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f22 y453c w34b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Altre</div></td><td class=\"t m0 x1f23 h27 y453d ff6 fs16 fc0 sc0 ls0 ws0\">Altri </td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x1f26 h27 y453e ff6 fs16 fc0 sc0 ls0 ws0\">Ipoteche<span class=\"_ _567\"> </span></td><td class=\"t m0 x1f27 h27 y453e ff6 fs16 fc0 sc0 ls0 ws0\">- leasing<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x1f28 h27 y453f ff6 fs16 fc0 sc0 ls0 ws0\">garanzie<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 x1f29 h27 y4540 ff6 fs16 fc0 sc0 ls0 ws0\">Altri derivati<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x180e h27 y4541 ff6 fs16 fc0 sc0 ls0 ws0\">strazioni </td><td></td><td></td><td class=\"t m0 x1f2a h27 y4542 ff6 fs16 fc0 sc0 ls0 ws0\">societ\u00e0 </td><td class=\"t m0 x1b25 h27 y4543 ff6 fs16 fc0 sc0 ls0 ws0\">soggetti<span class=\"_ _567\"> </span></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x1f2b h2c y4544 ffb fs16 fc0 sc0 ls0 ws0\">finanziario<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xf62 h27 y4545 ff6 fs16 fc0 sc0 ls0 ws0\">reali<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x7f4 h27 y4546 ff6 fs16 fc0 sc0 ls0 ws0\">Contro-<span class=\"_ _567\"> </span></td><td class=\"c n x1f2c y4547 w681 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f2d y4547 w34b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x1f2e h27 y4548 ff6 fs16 fc0 sc0 ls0 ws0\">pubbliche<span class=\"_ _567\"> </span></td><td class=\"t m0 x1f2f h27 y4549 ff6 fs16 fc0 sc0 ls0 ws0\">Altri </td><td class=\"t m0 x1f30 h2c y454a ffb fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">finanziarie<span class=\"_ _567\"> </span></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=\"t m0 x180f h27 y454b ff6 fs16 fc0 sc0 ls0 ws0\">parti </td><td></td><td class=\"t m0 xcbd h27 y454c ff6 fs16 fc0 sc0 ls0 ws0\">societ\u00e0 </td><td class=\"t m0 x1a61 h27 y454d ff6 fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">soggetti<span class=\"_ _567\"> </span></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 class=\"t m0 x7f4 h27 y454e ff6 fs16 fc0 sc0 ls0 ws0\">centrali<span class=\"_ _567\"> </span></td><td class=\"t m0 x1b24 h2c y454f ffb fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">finanziarie<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h27 y4550 ff6 fs16 fc0 sc0 ls0 ws0\">1. Esposizioni creditizie per </td><td class=\"c n x1f92 y4551 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">9.193.656<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f93 y4551 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.991.251<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f94 y4551 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.763.927<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f95 y4551 w443 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">38.653<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f96 y4551 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">603.806<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f97 y4551 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.482.292<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f98 y4551 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f99 y4551 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f9a y4551 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f9b y4551 w442 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f9c y4551 w686 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\"><span class=\"ws174\">-</span><span class=\"ws174\">   <span class=\"_ _258\"> </span></span>1.046.671<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1f9d y4551 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">38.583<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f9e y4551 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">29.890<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f9f y4551 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">731.900<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fa0 y4551 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.735.722<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y4552 ff6 fs16 fc0 sc0 ls0 ws0\">cassa garantite:<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f41 y4376 w682 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.1. totalmente garantite<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fa1 y4376 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.241.710<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fa2 y4376 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.064.686<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fa3 y4376 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.763.470<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fa4 y4376 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">38.653<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fa5 y4376 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">586.715<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fa6 y4376 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.479.652<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fa7 y4376 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fa8 y4376 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fa9 y4376 w248 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1faa y4376 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fab y4376 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">460.800<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fac y4376 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fad y4376 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">13.058<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fae y4376 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">27.205<span class=\"_ _567\"> </span></div></td><td class=\"c n x1faf y4376 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">685.636<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fb0 y4376 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.055.189<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y4137 w683 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fb1 y4137 w189 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">197.242<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fb2 y4137 w189 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">107.909<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fb3 y4137 wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">61.969<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fb4 y4137 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.638<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fb5 y4137 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">981<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fb6 y4137 w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.621<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fb7 y4137 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fb8 y4137 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fb9 y4137 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fba y4137 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fbb y4137 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">19.230<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fbc y4137 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fbd y4137 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">232<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fbe y4137 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">38<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fbf y4137 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">14.022<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fc0 y4137 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">107.731<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1f41 y4553 w684 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.2. parzialmente garantite<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fc1 y4553 w189 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">951.946<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fc2 y4553 w189 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">926.565<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fc3 y4553 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">457<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fc4 y4553 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fc5 y4553 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">17.091<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fc6 y4553 w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.640<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fc7 y4553 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fc8 y4553 w248 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fc9 y4553 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fca y4553 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fcb y4553 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">585.871<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fcc y4553 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fcd y4553 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">25.525<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fce y4553 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.685<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fcf y4553 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">46.264<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fd0 y4553 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">680.533<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y4554 w683 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fd1 y4554 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">48.472<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fd2 y4554 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">33.746<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fd3 y4554 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fd4 y4554 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fd5 y4554 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.882<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fd6 y4554 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">161<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fd7 y4554 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fb8 y4554 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fd8 y4554 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fd9 y4554 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fda y4554 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">25.926<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fdb y4554 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fdc y4554 w181 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">213<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fdd y4554 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fde y4554 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">627<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fdf y4554 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">28.809<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y4555 ff6 fs16 fc0 sc0 ls0 ws0\">2. Esposizioni creditizie \u201cfuori </td><td class=\"c n x1fe0 y4556 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">830.651<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fe1 y4556 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">829.965<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fe2 y4556 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">18.147<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fe3 y4556 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fe4 y4556 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">93.437<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fe5 y4556 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">35.566<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fe6 y4556 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fe7 y4556 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fe8 y4556 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fe9 y4556 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fea y4556 w60e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.409<span class=\"_ _567\"> </span></div></td><td class=\"c n x1feb y4556 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fec y4556 w1a0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">665<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fed y4556 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.940<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fee y4556 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">617.449<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fef y4556 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">785.613<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y4557 ff6 fs16 fc0 sc0 ls0 ws0\">bilancio\u201d garantite:<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f41 y4558 w682 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.1. totalmente garantite<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ff0 y4558 w189 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">704.776<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ff1 y4558 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">704.188<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ff2 y4558 wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">18.147<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ff3 y4558 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ff4 y4558 wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">80.438<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ff5 y4558 w177 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">32.222<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ff6 y4558 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ff7 y4558 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ff8 y4558 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fca y4558 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ff9 y4558 w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.387<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ffa y4558 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ffb y4558 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ffc y4558 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">13.842<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ffd y4558 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">558.093<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ffe y4558 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">704.129<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y41f1 w683 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">di cui deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fff y41f1 w185 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.617<span class=\"_ _567\"> </span></div></td><td class=\"c n x2000 y41f1 w185 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.467<span class=\"_ _567\"> </span></div></td><td class=\"c n x2001 y41f1 w1e2 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10<span class=\"_ _567\"> </span></div></td><td class=\"c n x2002 y41f1 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2003 y41f1 w181 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">171<span class=\"_ _567\"> </span></div></td><td class=\"c n x2004 y41f1 w182 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">176<span class=\"_ _567\"> </span></div></td><td class=\"c n x2005 y41f1 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d6f y41f1 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2006 y41f1 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2007 y41f1 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2008 y41f1 w103 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n x2009 y41f1 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x200a y41f1 w248 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x200b y41f1 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x200c y41f1 wd3 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.107<span class=\"_ _567\"> </span></div></td><td class=\"c n x200d y41f1 w185 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.467<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1f41 y4006 w684 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.2. parzialmente garantite<span class=\"_ _567\"> </span></div></td><td class=\"c n x200e y4006 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">125.875<span class=\"_ _567\"> </span></div></td><td class=\"c n x200f y4006 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">125.777<span class=\"_ _567\"> </span></div></td><td class=\"c n x2010 y4006 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2011 y4006 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2012 y4006 w177 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">12.999<span class=\"_ _567\"> </span></div></td><td class=\"c n x2013 y4006 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.344<span class=\"_ _567\"> </span></div></td><td class=\"c n x2014 y4006 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2015 y4006 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2016 y4006 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2017 y4006 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2018 y4006 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.022<span class=\"_ _567\"> </span></div></td><td class=\"c n x2019 y4006 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x201a y4006 wea h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">665<span class=\"_ _567\"> </span></div></td><td class=\"c n x201b y4006 w169 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">98<span class=\"_ _567\"> </span></div></td><td class=\"c n x201c y4006 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">59.356<span class=\"_ _567\"> </span></div></td><td class=\"c n x201d y4006 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">81.484<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y3de2 w683 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">di cui deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x201e y3de2 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.030<span class=\"_ _567\"> </span></div></td><td class=\"c n x201f y3de2 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.994<span class=\"_ _567\"> </span></div></td><td class=\"c n x2020 y3de2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2021 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2022 y3de2 w103 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">9<span class=\"_ _567\"> </span></div></td><td class=\"c n x2023 y3de2 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">277<span class=\"_ _567\"> </span></div></td><td class=\"c n x2024 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2025 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2026 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2027 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2028 y3de2 w3a9 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5<span class=\"_ _567\"> </span></div></td><td class=\"c n x2029 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x202a y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x202b y3de2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x202c y3de2 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.557<span class=\"_ _567\"> </span></div></td><td class=\"c n x202d y3de2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.848<span class=\"_ _567\"> </span></div></td></tr></table>B. Distribuzione e concentrazione delle esposizioni creditizie<span class=\"_ _567\"> </span>B.1 <span class=\"_ _1d\"></span>Consolidato <span class=\"_ _24\"> </span>prudenziale <span class=\"_ _1d\"></span>- <span class=\"_ _24\"> </span>Distribuzione <span class=\"_ _1d\"></span>settoriale <span class=\"_ _24\"> </span>delle <span class=\"_ _1d\"></span>esposizioni <span class=\"_ _24\"> </span>creditizie <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>cassa <span class=\"_ _24\"> </span>e \"fuori bilancio\" verso clientela (Parte 1)<span class=\"_ _567\"> </span><table class=\"s w687 h235\" id=\"_b1e18a99-3304-47b8-80ca-61c14a69ed5c\"><tr><td class=\"c n x304 y4559 w688 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Esposizioni/Controparti<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x202e y4559 w689 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Amministrazioni pubbliche<span class=\"_ _567\"> </span></div></td><td class=\"c n x202f y4559 w68a h1ce\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x2030 y4559 w68a h1ce\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Societ\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x2031 h27 y455a ff6 fs16 fc0 sc0 ls0 ws0\">(di cui: imprese di assicurazione)<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"c n x2032 y455b w68b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Esposizione netta<span class=\"_ _567\"> </span></div></td><td class=\"c n x2033 y455b w68c h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche valore<span class=\"_ _567\"> </span></div></td><td class=\"c n x2034 y455b w5c1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Esposizione netta<span class=\"_ _567\"> </span></div></td><td class=\"c n x2035 y455b w68d h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche valore<span class=\"_ _567\"> </span></div></td><td class=\"c n x2036 y455b w5c1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Esposizione netta<span class=\"_ _567\"> </span></div></td><td class=\"c n x2037 y455b w68d h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche valore<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 xf5a h27 y455c ff6 fs16 fc0 sc0 ls0 ws0\">complessive<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x2038 h27 y455c ff6 fs16 fc0 sc0 ls0 ws0\">complessive<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x18ef h27 y455c ff6 fs16 fc0 sc0 ls0 ws0\">complessive<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 x547 h27 y455d ff6 fs16 fc0 sc0 ls0 ws0\">A. Esposizioni creditizie per cassa<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x883 y455e w68e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.1 Soffer<span class=\"_ _2\"></span>enze<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2039 y455e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x203a y455e w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x203b y455e w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">23<span class=\"_ _567\"> </span></div></td><td class=\"c n x203c y455e wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10.537<span class=\"_ _567\"> </span></div></td><td class=\"c n x203d y455e w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x203e y455e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y455f w619 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: esposizioni oggetto di concessioni<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x203f y455f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2040 y455f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2041 y455f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2042 y455f w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2043 y455f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2044 y455f w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4560 w68f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.2 Inadempienze probabili<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2045 y4560 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2046 y4560 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2047 y4560 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">972<span class=\"_ _567\"> </span></div></td><td class=\"c n x2048 y4560 wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">704<span class=\"_ _567\"> </span></div></td><td class=\"c n x2049 y4560 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x204a y4560 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y4561 w619 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: esposizioni oggetto di concessioni<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x203f y4561 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2040 y4561 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2041 y4561 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2042 y4561 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2043 y4561 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2044 y4561 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4562 w690 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.3 Esposizioni scadute deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x204b y4562 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.209<span class=\"_ _567\"> </span></div></td><td class=\"c n x204c y4562 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">462<span class=\"_ _567\"> </span></div></td><td class=\"c n x204d y4562 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5<span class=\"_ _567\"> </span></div></td><td class=\"c n x204e y4562 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x204f y4562 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5<span class=\"_ _567\"> </span></div></td><td class=\"c n xe12 y4562 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y4563 w619 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: esposizioni oggetto di concessioni<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x203f y4563 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2040 y4563 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2041 y4563 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2042 y4563 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2043 y4563 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2044 y4563 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y4564 w691 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.4 Esposizioni non deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2050 y4564 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.201.441<span class=\"_ _567\"> </span></div></td><td class=\"c n x2051 y4564 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">807<span class=\"_ _567\"> </span></div></td><td class=\"c n x2052 y4564 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">861.794<span class=\"_ _567\"> </span></div></td><td class=\"c n x2053 y4564 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9.891<span class=\"_ _567\"> </span></div></td><td class=\"c n x2054 y4564 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">17.225<span class=\"_ _567\"> </span></div></td><td class=\"c n x2055 y4564 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">95<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y4565 w619 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: esposizioni oggetto di concessioni<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x203f y4565 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2056 y4565 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x2057 y4565 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2058 y4565 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2059 y4565 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x205a y4565 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c x304 y41ed w692 h236\"><div class=\"t m0 x2a1 h27 y4566 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale A<span class=\"_ _567\"> </span></div><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. Esposizioni creditizie fuori bilancio<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x205b y4567 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.203.650<span class=\"_ _567\"> </span></div></td><td class=\"c n x205c y4567 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.269<span class=\"_ _567\"> </span></div></td><td class=\"c n x205d y4567 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">862.794<span class=\"_ _567\"> </span></div></td><td class=\"c n x205e y4567 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">21.132<span class=\"_ _567\"> </span></div></td><td class=\"c n x205f y4567 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">17.230<span class=\"_ _567\"> </span></div></td><td class=\"c n x2060 y4567 w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">95<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y42a6 w693 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">B.1 Esposizioni deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x2061 y42a6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2062 y42a6 w16c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">59<span class=\"_ _567\"> </span></div></td><td class=\"c n x2063 y42a6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2064 y42a6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2065 y42a6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x883 y41fc w694 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">B.2 Esposizioni non deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2066 y41fc w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">26.698<span class=\"_ _567\"> </span></div></td><td class=\"c n x2067 y41fc w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2068 y41fc wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">200.999<span class=\"_ _567\"> </span></div></td><td class=\"c n x2069 y41fc wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">137<span class=\"_ _567\"> </span></div></td><td class=\"c n x206a y41fc w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x206b y41fc w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41f1 w3b5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale B<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x206c y41f1 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">26.698<span class=\"_ _567\"> </span></div></td><td class=\"c n x206d y41f1 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x206e y41f1 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">201.058<span class=\"_ _567\"> </span></div></td><td class=\"c n x206f y41f1 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">137<span class=\"_ _567\"> </span></div></td><td class=\"c n x2070 y41f1 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2071 y41f1 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4006 w293 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2072 y4006 w2b4 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x2073 y4006 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.230.348<span class=\"_ _567\"> </span></div></td><td class=\"c n x2074 y4006 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.269<span class=\"_ _567\"> </span></div></td><td class=\"c n x2075 y4006 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.063.852<span class=\"_ _567\"> </span></div></td><td class=\"c n x2076 y4006 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">21.269<span class=\"_ _567\"> </span></div></td><td class=\"c n x2077 y4006 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">17.230<span class=\"_ _567\"> </span></div></td><td class=\"c n x2078 y4006 w1be h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">95<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w293 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2072 y3de2 w2b4 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td class=\"c n x2073 y3de2 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.710.987<span class=\"_ _567\"> </span></div></td><td class=\"c n x2074 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.695<span class=\"_ _567\"> </span></div></td><td class=\"c n x2079 y3de2 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">688.781<span class=\"_ _567\"> </span></div></td><td class=\"c n x207a y3de2 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">20.458<span class=\"_ _567\"> </span></div></td><td class=\"c n x207b y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10.259<span class=\"_ _567\"> </span></div></td><td class=\"c n x207c y3de2 w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">95<span class=\"_ _567\"> </span></div></td></tr></table><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gsde2\">B.1 <span class=\"_ _1d\"></span>Consolidato <span class=\"_ _24\"> </span>prudenziale <span class=\"_ _1d\"></span>- <span class=\"_ _24\"> </span>Distribuzione <span class=\"_ _1d\"></span>settoriale <span class=\"_ _24\"> </span>delle <span class=\"_ _1d\"></span>esposizioni <span class=\"_ _24\"> </span>creditizie <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>cassa <span class=\"_ _24\"> </span>e<span class=\"_ _567\"> </span> </div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gsde3\">\"fuori bilancio\" verso clientela (Parte 2)<span class=\"_ _567\"> </span></div><div class=\"gsde4\"><table class=\"s w695 h237\" id=\"_09e823cf-e7ab-4747-a9de-bafb6c17dc64\"><tr><td class=\"c n x207d y4568 w688 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizioni/Controparti<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x207e y4568 w3f3 h1b2\"><div class=\"t m0 x2a1 h27 y3db0 ffb fs16 fc0 sc0 ls0 ws0\">Societ\u00e0 non finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x207f y4568 w696 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Famiglie<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"c n x2080 y4569 w68b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Esposizione netta<span class=\"_ _567\"> </span></div></td><td class=\"c n x2081 y4569 w697 h1ce\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche valore complessive<span class=\"_ _567\"> </span></div></td><td class=\"c n x2082 y4569 w5c2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Esposizione netta<span class=\"_ _567\"> </span></div></td><td class=\"c n x2083 y4569 w698 h1ce\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche valore complessive<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y456a ff6 fs16 fc0 sc0 ls0 ws0\">A. Esposizioni creditizie per cassa<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n xb80 y456b w68e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.1 Soffer<span class=\"_ _2\"></span>enze<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2084 y456b wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">21.626<span class=\"_ _567\"> </span></div></td><td class=\"c n x2085 y456b w17a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">76.860<span class=\"_ _567\"> </span></div></td><td class=\"c n x2086 y456b w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.106<span class=\"_ _567\"> </span></div></td><td class=\"c n x2087 y456b wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">11.535<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2088 y429e w619 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: esposizioni oggetto di concessioni<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2089 y429e w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.218<span class=\"_ _567\"> </span></div></td><td class=\"c n x208a y429e w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.464<span class=\"_ _567\"> </span></div></td><td class=\"c n x208b y429e wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">839<span class=\"_ _567\"> </span></div></td><td class=\"c n x208c y429e w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.665<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y3fc1 w68f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.2 Inadempienze probabili<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x208d y3fc1 wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">81.584<span class=\"_ _567\"> </span></div></td><td class=\"c n x208e y3fc1 wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">51.158<span class=\"_ _567\"> </span></div></td><td class=\"c n x208f y3fc1 wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">50.446<span class=\"_ _567\"> </span></div></td><td class=\"c n x2090 y3fc1 wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">22.233<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2088 y3f0b w619 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: esposizioni oggetto di concessioni<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2091 y3f0b wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">26.030<span class=\"_ _567\"> </span></div></td><td class=\"c n x2092 y3f0b w17a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.095<span class=\"_ _567\"> </span></div></td><td class=\"c n x2093 y3f0b w17a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">13.585<span class=\"_ _567\"> </span></div></td><td class=\"c n x2094 y3f0b w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.324<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y456c w690 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.3 Esposizioni scadute deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2095 y456c w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.271<span class=\"_ _567\"> </span></div></td><td class=\"c n x2096 y456c w245 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">836<span class=\"_ _567\"> </span></div></td><td class=\"c n x2097 y456c w17a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">11.558<span class=\"_ _567\"> </span></div></td><td class=\"c n x2098 y456c w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.038<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2088 y3fac w619 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: esposizioni oggetto di concessioni<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2089 y3fac w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.836<span class=\"_ _567\"> </span></div></td><td class=\"c n x2099 y3fac w245 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">387<span class=\"_ _567\"> </span></div></td><td class=\"c n x208b y3fac wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">283<span class=\"_ _567\"> </span></div></td><td class=\"c n x209a y3fac w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">69<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y42b9 w691 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.4 Esposizioni non deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x209b y42b9 w699 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.016.794<span class=\"_ _567\"> </span></div></td><td class=\"c n x209c y42b9 w17a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">75.675<span class=\"_ _567\"> </span></div></td><td class=\"c n x209d y42b9 w699 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.540.859<span class=\"_ _567\"> </span></div></td><td class=\"c n x209e y42b9 wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">40.785<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2088 y4209 w619 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui: esposizioni oggetto di concessioni<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2091 y4209 wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">23.779<span class=\"_ _567\"> </span></div></td><td class=\"c n x209f y4209 w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.517<span class=\"_ _567\"> </span></div></td><td class=\"c n x20a0 y4209 wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.958<span class=\"_ _567\"> </span></div></td><td class=\"c n x20a1 y4209 w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.975<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c x304 y41ed w692 h238\"><div class=\"t m0 x2a1 h27 y456d ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale A<span class=\"_ _567\"> </span></div><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. Esposizioni creditizie fuori bilancio<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x20a2 y44c3 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.124.275<span class=\"_ _567\"> </span></div></td><td class=\"c n x20a3 y44c3 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">204.529<span class=\"_ _567\"> </span></div></td><td class=\"c n x20a4 y44c3 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.608.969<span class=\"_ _567\"> </span></div></td><td class=\"c n x20a5 y44c3 w443 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">76.591<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y42a6 w693 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">B.1 Esposizioni deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x20a6 y42a6 w177 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">35.053<span class=\"_ _567\"> </span></div></td><td class=\"c n x20a7 y42a6 w185 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.817<span class=\"_ _567\"> </span></div></td><td class=\"c n x20a8 y42a6 w185 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.562<span class=\"_ _567\"> </span></div></td><td class=\"c n x20a9 y42a6 w16c h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y41fc w694 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">B.2 Esposizioni non deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x20aa y41fc w699 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.105.504<span class=\"_ _567\"> </span></div></td><td class=\"c n x20ab y41fc w245 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">783<span class=\"_ _567\"> </span></div></td><td class=\"c n x20ac y41fc w189 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">223.536<span class=\"_ _567\"> </span></div></td><td class=\"c n x20ad y41fc w245 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">171<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y44c5 w3b5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale B<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x20ae y44c5 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.140.557<span class=\"_ _567\"> </span></div></td><td class=\"c n x20af y44c5 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.600<span class=\"_ _567\"> </span></div></td><td class=\"c n x20b0 y44c5 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">225.098<span class=\"_ _567\"> </span></div></td><td class=\"c n x20b1 y44c5 w1a0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">181<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y435e w293 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x20b2 y435e w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x20b3 y435e w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.264.832<span class=\"_ _567\"> </span></div></td><td class=\"c n x20b4 y435e w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">207.129<span class=\"_ _567\"> </span></div></td><td class=\"c n x20b5 y435e w406 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.834.067<span class=\"_ _567\"> </span></div></td><td class=\"c n x20b6 y435e w443 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">76.772<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w69a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B<span class=\"_ _567\"> </span></div></td><td class=\"c n x20b7 y3de2 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td class=\"c n x20b8 y3de2 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.469.245<span class=\"_ _567\"> </span></div></td><td class=\"c n x20b9 y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">227.356<span class=\"_ _567\"> </span></div></td><td class=\"c n x20ba y3de2 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.429.582<span class=\"_ _567\"> </span></div></td><td class=\"c n x20bb y3de2 w63f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">77.013<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gsde6\">B.2 <span class=\"_ _8\"></span>Consolidato <span class=\"_ _8\"></span>prudenziale <span class=\"_ _b\"></span>- <span class=\"_ _8\"></span>Distribuzione <span class=\"_ _8\"></span>territoriale <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>esposizioni <span class=\"_ _8\"></span>creditizie <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>cassa <span class=\"_ _8\"></span>e </div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gsde7\">\"fuori bilancio\" verso clientela (Parte 1)<span class=\"_ _567\"> </span></div><div class=\"gsde4\"><table class=\"s w69b h239\" id=\"_7baca89c-b62b-480e-83ef-c03fca19164d\"><tr><td class=\"c n x207d y456e w69c h1b2\"><div class=\"t m0 x2a1 h27 y3db0 ffb fs16 fc0 sc0 ls0 ws0\">Esposizioni/Aree geografiche<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x20bc y456e w69d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Italia<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x20bd y456e w69e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Altri paesi europei<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x20be y456e w69f h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">America<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c n x20bf y456f w6a0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Esposizioni netta<span class=\"_ _567\"> </span></div></td><td class=\"c n x20c0 y456f w68c h1ce\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche valore<span class=\"_ _567\"> </span></div></td><td class=\"c n x20c1 y456f w6a1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Esposizioni netta<span class=\"_ _567\"> </span></div></td><td class=\"c n x20c2 y456f w68d h1ce\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche valore<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x20c3 h27 y4570 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizioni netta<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x20c4 h27 y4571 ff6 fs16 fc0 sc0 ls0 ws0\">complessive<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x20c5 h27 y4571 ff6 fs16 fc0 sc0 ls0 ws0\">complessive<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"t m0 xb73 h27 y4572 ff6 fs16 fc0 sc0 ls0 ws0\">A. Esposizioni creditizie per cassa<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n xb80 y42ee w68e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.1 Soffer<span class=\"_ _2\"></span>enze<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x20c6 y42ee w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">27.754<span class=\"_ _567\"> </span></div></td><td class=\"c n x20c7 y42ee wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">98.916<span class=\"_ _567\"> </span></div></td><td class=\"c n x20c8 y42ee w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x20c9 y42ee w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">17<span class=\"_ _567\"> </span></div></td><td class=\"c n x20ca y42ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y3fac w68f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.2 Inadempienze probabili<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x20cb y3fac w189 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">132.755<span class=\"_ _567\"> </span></div></td><td class=\"c n x20cc y3fac w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">73.932<span class=\"_ _567\"> </span></div></td><td class=\"c n x20cd y3fac wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">240<span class=\"_ _567\"> </span></div></td><td class=\"c n x20ce y3fac wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">154<span class=\"_ _567\"> </span></div></td><td class=\"c n x20cf y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y4229 w690 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.3 Esposizioni scadute deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x20d0 y4229 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">17.991<span class=\"_ _567\"> </span></div></td><td class=\"c n x20d1 y4229 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.328<span class=\"_ _567\"> </span></div></td><td class=\"c n x20d2 y4229 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">21<span class=\"_ _567\"> </span></div></td><td class=\"c n x20d3 y4229 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5<span class=\"_ _567\"> </span></div></td><td class=\"c n x20d4 y4229 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">30<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y422a w691 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.4 Esposizioni non deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x20d5 y422a wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">16.171.136<span class=\"_ _567\"> </span></div></td><td class=\"c n x20d6 y422a w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">126.964<span class=\"_ _567\"> </span></div></td><td class=\"c n x20d7 y422a wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">437.325<span class=\"_ _567\"> </span></div></td><td class=\"c n x20d8 y422a wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">180<span class=\"_ _567\"> </span></div></td><td class=\"c n x20d9 y422a w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.332<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4138 w28a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A)<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x20da y4138 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">16.349.636<span class=\"_ _567\"> </span></div></td><td class=\"c n x20db y4138 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">303.140<span class=\"_ _567\"> </span></div></td><td class=\"c n x20dc y4138 w627 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">437.586<span class=\"_ _567\"> </span></div></td><td class=\"c n x20dd y4138 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">356<span class=\"_ _567\"> </span></div></td><td class=\"c n x20de y4138 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">7.362<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y4573 ff6 fs16 fc0 sc0 ls0 ws0\">B. Esposizioni creditizie fuori bilancio<span class=\"_ _74\"> </span> <span class=\"_ _320\"> </span> <span class=\"_ _221\"> </span> <span class=\"_ _320\"> </span> <span class=\"_ _221\"> </span> </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n xb80 y4574 w693 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.1 Esposizioni deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x20df y4574 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">36.642<span class=\"_ _567\"> </span></div></td><td class=\"c n x20e0 y4574 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.827<span class=\"_ _567\"> </span></div></td><td class=\"c n x20e1 y4574 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">32<span class=\"_ _567\"> </span></div></td><td class=\"c n x20e2 y4574 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x20e3 y4574 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y422d w694 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.2 Esposizioni non deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x20e4 y422d w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.505.535<span class=\"_ _567\"> </span></div></td><td class=\"c n x20e5 y422d wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.091<span class=\"_ _567\"> </span></div></td><td class=\"c n x20e6 y422d wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">50.773<span class=\"_ _567\"> </span></div></td><td class=\"c n x20e7 y422d w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x20e8 y422d w181 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">419<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41f1 w292 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (B)<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x20e9 y41f1 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.542.177<span class=\"_ _567\"> </span></div></td><td class=\"c n x20ea y41f1 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.918<span class=\"_ _567\"> </span></div></td><td class=\"c n x20eb y41f1 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">50.805<span class=\"_ _567\"> </span></div></td><td class=\"c n x20ec y41f1 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x20ed y41f1 w1a0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">419<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4006 w293 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x20ee y4006 w2b4 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x20ef y4006 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">19.891.813<span class=\"_ _567\"> </span></div></td><td class=\"c n x20f0 y4006 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">306.058<span class=\"_ _567\"> </span></div></td><td class=\"c n x20f1 y4006 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">488.391<span class=\"_ _567\"> </span></div></td><td class=\"c n x20f2 y4006 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">356<span class=\"_ _567\"> </span></div></td><td class=\"c n x20f3 y4006 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">7.781<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w293 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x20ee y3de2 w2b4 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td class=\"c n x20f4 y3de2 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">18.978.681<span class=\"_ _567\"> </span></div></td><td class=\"c n x20f5 y3de2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">325.864<span class=\"_ _567\"> </span></div></td><td class=\"c n x20f6 y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">306.233<span class=\"_ _567\"> </span></div></td><td class=\"c n x20f7 y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">829<span class=\"_ _567\"> </span></div></td><td class=\"c n x20f8 y3de2 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.484<span class=\"_ _567\"> </span></div></td></tr></table></div>B.2 Consolidato prudenziale - Distribuzione territoriale delle esposizioni<span class=\"_ _567\"> </span>creditizie per cassa e \"fuori bilancio\" verso clientela (Parte 2)<span class=\"_ _567\"> </span><table class=\"s w6a2 h23a\" id=\"_d549be41-1da4-4b9a-8f6f-d4440326e0a2\"><tr><td class=\"c n x207d y4575 w69c h1b2\"><div class=\"t m0 x2a1 h27 y3db0 ffb fs16 fc0 sc0 ls0 ws0\">Esposizioni/Aree geografiche<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x20f9 y4575 w69f h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">America<span class=\"_ _567\"> </span></div></td><td class=\"c n x20fa y4575 w6a3 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Asia<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x20fb y4575 w6a4 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Resto del mondo<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x20fc h2c y4576 ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche valore </td><td class=\"c n x20fd y4577 w6a1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Esposizioni netta<span class=\"_ _567\"> </span></div></td><td class=\"c n x20fe y4577 w68d h1ce\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche valore<span class=\"_ _567\"> </span></div></td><td class=\"c n x20ff y4577 w6a1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Esposizioni netta<span class=\"_ _567\"> </span></div></td><td class=\"c n x2100 y4577 w68d h1ce\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche valore<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x2101 h27 y4578 ff6 fs16 fc0 sc0 ls0 ws0\">complessive<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x2102 h27 y4578 ff6 fs16 fc0 sc0 ls0 ws0\">complessive<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x2103 h27 y4578 ff6 fs16 fc0 sc0 ls0 ws0\">complessive<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 xb73 h27 y4579 ff6 fs16 fc0 sc0 ls0 ws0\">A. Esposizioni creditizie per cassa<span class=\"_ _329\"> </span> <span class=\"_ _221\"> </span> <span class=\"_ _320\"> </span> <span class=\"_ _221\"> </span> <span class=\"_ _221\"> </span> </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n xb80 y42ee w68e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.1 Soffer<span class=\"_ _2\"></span>enze<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2104 y42ee w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2105 y42ee w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2106 y42ee w248 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2107 y42ee w222 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x2108 y42ee w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y3fac w68f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.2 Inadempienze probabili<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2109 y3fac w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x210a y3fac w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6<span class=\"_ _567\"> </span></div></td><td class=\"c n x210b y3fac w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7<span class=\"_ _567\"> </span></div></td><td class=\"c n x210c y3fac w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x210d y3fac w248 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y42b9 w690 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.3 Esposizioni scadute deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x210e y42b9 w1d4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5<span class=\"_ _567\"> </span></div></td><td class=\"c n x210f y42b9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2110 y42b9 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2111 y42b9 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x2112 y42b9 w248 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y4209 w691 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.4 Esposizioni non deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2113 y4209 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6<span class=\"_ _567\"> </span></div></td><td class=\"c n x2114 y4209 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">948<span class=\"_ _567\"> </span></div></td><td class=\"c n x2115 y4209 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2<span class=\"_ _567\"> </span></div></td><td class=\"c n x2116 y4209 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.147<span class=\"_ _567\"> </span></div></td><td class=\"c n x2117 y4209 w3a9 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4138 w28a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A)<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2118 y4138 w19d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">11<span class=\"_ _567\"> </span></div></td><td class=\"c n x2119 y4138 w190 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">954<span class=\"_ _567\"> </span></div></td><td class=\"c n x211a y4138 w46b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">9<span class=\"_ _567\"> </span></div></td><td class=\"c n x211b y4138 w60e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.150<span class=\"_ _567\"> </span></div></td><td class=\"c n x211c y4138 w6a5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y457a ff6 fs16 fc0 sc0 ls0 ws0\">B. Esposizioni creditizie fuori bilancio<span class=\"_ _13e\"> </span> <span class=\"_ _320\"> </span> <span class=\"_ _221\"> </span> <span class=\"_ _221\"> </span> <span class=\"_ _320\"> </span> </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n xb80 y4574 w693 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.1 Esposizioni deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x211d y4574 w444 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x211e y4574 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x211f y4574 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2120 y4574 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2121 y4574 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y420b w694 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.2 Esposizioni non deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2122 y420b w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2123 y420b w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2124 y420b w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2125 y420b w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10<span class=\"_ _567\"> </span></div></td><td class=\"c n x2126 y420b w248 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41f1 w292 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (B)<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2127 y41f1 w442 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2128 y41f1 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2129 y41f1 w442 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x212a y41f1 w1be h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10<span class=\"_ _567\"> </span></div></td><td class=\"c n x212b y41f1 w442 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4006 w293 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x212c y4006 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x212d y4006 w19d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">11<span class=\"_ _567\"> </span></div></td><td class=\"c n x212e y4006 w192 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">954<span class=\"_ _567\"> </span></div></td><td class=\"c n x212f y4006 w194 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">9<span class=\"_ _567\"> </span></div></td><td class=\"c n x2130 y4006 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.160<span class=\"_ _567\"> </span></div></td><td class=\"c n x2131 y4006 w6a5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w293 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x212c y3de2 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td class=\"c n x2132 y3de2 w194 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">7<span class=\"_ _567\"> </span></div></td><td class=\"c n x2133 y3de2 w18b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.092<span class=\"_ _567\"> </span></div></td><td class=\"c n x2134 y3de2 w194 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n x2135 y3de2 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.105<span class=\"_ _567\"> </span></div></td><td class=\"c n x2136 y3de2 w194 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">9<span class=\"_ _567\"> </span></div></td></tr></table>B.3 Consolidato prudenziale - Distribuzione territoriale delle esposizioni creditizie per cassa e \"fuori bilancio\" verso banche (Parte 1)<span class=\"_ _567\"> </span><table class=\"s w6a6 h239\" id=\"_28d9b53c-8465-4d82-9a42-3e30dfda1edb\"><tr><td class=\"c n x207d y456e w69c h1b2\"><div class=\"t m0 x2a1 h27 y3db0 ffb fs16 fc0 sc0 ls0 ws0\">Esposizioni/Aree geografiche<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x20bc y456e w69d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Italia<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x20bd y456e w69e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Altri paesi europei<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x20be y456e w69f h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">America<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c n x20bf y456f w6a0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Esposizioni netta<span class=\"_ _567\"> </span></div></td><td class=\"c n x20c0 y456f w68c h1ce\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche valore<span class=\"_ _567\"> </span></div></td><td class=\"c n x20c1 y456f w6a1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Esposizioni netta<span class=\"_ _567\"> </span></div></td><td class=\"c n x20c2 y456f w68d h1ce\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche valore<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x20c3 h27 y4570 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizioni netta<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x20c4 h27 y4571 ff6 fs16 fc0 sc0 ls0 ws0\">complessive<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x20c5 h27 y4571 ff6 fs16 fc0 sc0 ls0 ws0\">complessive<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"t m0 xb73 h27 y4572 ff6 fs16 fc0 sc0 ls0 ws0\">A. Esposizioni creditizie per cassa<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n xb80 y42ee w68e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.1 Soffer<span class=\"_ _2\"></span>enze<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2137 y42ee w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2138 y42ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2139 y42ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x213a y42ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1c42 y42ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y3fac w68f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.2 Inadempienze probabili<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x213b y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x213c y3fac w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x213d y3fac w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x213e y3fac w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x213f y3fac w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y4229 w690 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.3 Esposizioni scadute deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2140 y4229 w3a9 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2<span class=\"_ _567\"> </span></div></td><td class=\"c n x2141 y4229 w222 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x2142 y4229 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2143 y4229 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x804 y4229 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y422a w691 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.4 Esposizioni non deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2144 y422a w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.493.666<span class=\"_ _567\"> </span></div></td><td class=\"c n x2145 y422a wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">750<span class=\"_ _567\"> </span></div></td><td class=\"c n x2146 y422a wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">133.605<span class=\"_ _567\"> </span></div></td><td class=\"c n x2147 y422a w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">82<span class=\"_ _567\"> </span></div></td><td class=\"c n x2148 y422a w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.148<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4138 w28a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A)<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2149 y4138 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.493.668<span class=\"_ _567\"> </span></div></td><td class=\"c n x214a y4138 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">751<span class=\"_ _567\"> </span></div></td><td class=\"c n x214b y4138 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">133.605<span class=\"_ _567\"> </span></div></td><td class=\"c n x214c y4138 w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">82<span class=\"_ _567\"> </span></div></td><td class=\"c n x214d y4138 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.148<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y4573 ff6 fs16 fc0 sc0 ls0 ws0\">B. Esposizioni creditizie fuori bilancio<span class=\"_ _74\"> </span> <span class=\"_ _320\"> </span> <span class=\"_ _221\"> </span> <span class=\"_ _320\"> </span> <span class=\"_ _221\"> </span> </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n xb80 y4574 w693 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.1 Esposizioni deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x214e y4574 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x214f y4574 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2150 y4574 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2151 y4574 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2152 y4574 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y422d w694 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.2 Esposizioni non deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2153 y422d wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">11.188<span class=\"_ _567\"> </span></div></td><td class=\"c n x2154 y422d w183 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x2155 y422d w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.049<span class=\"_ _567\"> </span></div></td><td class=\"c n x2156 y422d w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2157 y422d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41f1 w292 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (B)<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2158 y41f1 w3cf h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">11.188<span class=\"_ _567\"> </span></div></td><td class=\"c n x2159 y41f1 w6a5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x215a y41f1 w60e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.049<span class=\"_ _567\"> </span></div></td><td class=\"c n x215b y41f1 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x215c y41f1 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4006 w293 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x215d y4006 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x215e y4006 w6a7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.504.856<span class=\"_ _567\"> </span></div></td><td class=\"c n x215f y4006 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">752<span class=\"_ _567\"> </span></div></td><td class=\"c n x2160 y4006 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">134.654<span class=\"_ _567\"> </span></div></td><td class=\"c n x2161 y4006 w1be h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">82<span class=\"_ _567\"> </span></div></td><td class=\"c n x2162 y4006 w60e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.148<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w293 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x215d y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td class=\"c n x2163 y3de2 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.776.110<span class=\"_ _567\"> </span></div></td><td class=\"c n x2164 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.400<span class=\"_ _567\"> </span></div></td><td class=\"c n x2165 y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">145.511<span class=\"_ _567\"> </span></div></td><td class=\"c n x2166 y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">119<span class=\"_ _567\"> </span></div></td><td class=\"c n x2167 y3de2 w192 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">606<span class=\"_ _567\"> </span></div></td></tr></table>B.3 <span class=\"_ _8\"></span>Consolidato <span class=\"_ _8\"></span>prudenziale <span class=\"_ _b\"></span>- <span class=\"_ _8\"></span>Distribuzione <span class=\"_ _8\"></span>territoriale <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>esposizioni <span class=\"_ _8\"></span>creditizie <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>cassa <span class=\"_ _8\"></span>e \"fuori bilancio\" verso banche (Parte 2)<span class=\"_ _567\"> </span><table class=\"s w6a8 h23a\" id=\"_4980bcd6-36f3-4aa9-8bd6-24a18dc1a09a\"><tr><td class=\"c n x207d y4575 w69c h1b2\"><div class=\"t m0 x2a1 h27 y3db0 ffb fs16 fc0 sc0 ls0 ws0\">Esposizioni/Aree geografiche<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x20f9 y4575 w69f h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">America<span class=\"_ _567\"> </span></div></td><td class=\"c n x20fa y4575 w6a3 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Asia<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x20fb y4575 w6a4 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Resto del mondo<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x20fc h2c y4576 ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche valore </td><td class=\"c n x20fd y4577 w6a1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Esposizioni netta<span class=\"_ _567\"> </span></div></td><td class=\"c n x20fe y4577 w68d h1ce\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche valore<span class=\"_ _567\"> </span></div></td><td class=\"c n x20ff y4577 w6a1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Esposizioni netta<span class=\"_ _567\"> </span></div></td><td class=\"c n x2100 y4577 w68d h1ce\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche valore<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x2101 h27 y4578 ff6 fs16 fc0 sc0 ls0 ws0\">complessive<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x2102 h27 y4578 ff6 fs16 fc0 sc0 ls0 ws0\">complessive<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x2103 h27 y4578 ff6 fs16 fc0 sc0 ls0 ws0\">complessive<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 xb73 h27 y4579 ff6 fs16 fc0 sc0 ls0 ws0\">A. Esposizioni creditizie per cassa<span class=\"_ _329\"> </span> <span class=\"_ _221\"> </span> <span class=\"_ _320\"> </span> <span class=\"_ _221\"> </span> <span class=\"_ _221\"> </span> </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n xb80 y42ee w68e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.1 Soffer<span class=\"_ _2\"></span>enze<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2168 y42ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2169 y42ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x216a y42ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x216b y42ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x216c y42ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y3fac w68f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.2 Inadempienze probabili<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x216d y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x216e y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x216f y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2170 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2171 y3fac w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y42b9 w690 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.3 Esposizioni scadute deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2172 y42b9 w444 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2173 y42b9 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2174 y42b9 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2175 y42b9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2176 y42b9 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y4209 w691 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.4 Esposizioni non deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2113 y4209 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x2177 y4209 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">90<span class=\"_ _567\"> </span></div></td><td class=\"c n x2178 y4209 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2179 y4209 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10<span class=\"_ _567\"> </span></div></td><td class=\"c n x217a y4209 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">13<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4138 w28a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A)<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x217b y4138 w194 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x217c y4138 w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">90<span class=\"_ _567\"> </span></div></td><td class=\"c n x2129 y4138 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x212a y4138 w1be h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10<span class=\"_ _567\"> </span></div></td><td class=\"c n x217d y4138 w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y457a ff6 fs16 fc0 sc0 ls0 ws0\">B. Esposizioni creditizie fuori bilancio<span class=\"_ _13e\"> </span> <span class=\"_ _320\"> </span> <span class=\"_ _221\"> </span> <span class=\"_ _221\"> </span> <span class=\"_ _320\"> </span> </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n xb80 y4574 w693 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.1 Esposizioni deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x217e y4574 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x217f y4574 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2180 y4574 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2181 y4574 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2182 y4574 w248 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y420b w694 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B.2 Esposizioni non deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2183 y420b w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2184 y420b w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">300<span class=\"_ _567\"> </span></div></td><td class=\"c n x2185 y420b w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2186 y420b w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2187 y420b w248 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41f1 w292 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (B)<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2188 y41f1 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2189 y41f1 w190 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">300<span class=\"_ _567\"> </span></div></td><td class=\"c n x218a y41f1 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x218b y41f1 w442 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x218c y41f1 w442 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4006 w293 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x215d y4006 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x218d y4006 w194 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x218e y4006 w1a0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">390<span class=\"_ _567\"> </span></div></td><td class=\"c n x218f y4006 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2190 y4006 w19c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10<span class=\"_ _567\"> </span></div></td><td class=\"c n x2191 y4006 w1be h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w293 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (A+B)<span class=\"_ _567\"> </span></div></td><td class=\"c n x215d y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td class=\"c n xdf0 y3de2 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2192 y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.845<span class=\"_ _567\"> </span></div></td><td class=\"c n x2193 y3de2 w194 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1<span class=\"_ _567\"> </span></div></td><td class=\"c n x2194 y3de2 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">277<span class=\"_ _567\"> </span></div></td><td class=\"c n x2195 y3de2 w194 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td></tr></table>B.4 Grandi esposizioni<span class=\"_ _567\"> </span>Con riferimento alla normativa di vigilanza vigente \u00e8 stata rilevata la seguente situazione al 31<span class=\"_ _567\"> </span>dicembre 2025 con riferimento al Gruppo Banco Desio:<span class=\"_ _567\"> </span>Le posizioni rilevate sono riconducibili a:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">attivit\u00e0 fiscali della banca e titoli governativi italiani,<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">partecipazione al capitale della Banca d\u2019Italia,<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">garanzie prestate dal Fondo di garanzia L.23.12.1996 N.662,<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">operativit\u00e0 in pronti contr<span class=\"_ _2\"></span>o termine con Cassa di Compensazione e Garanzia,<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">esposizioni <span class=\"_ _1d\"></span>con <span class=\"_ _24\"> </span>Credite <span class=\"_ _1d\"></span>Agricole <span class=\"_ _24\"> </span>per <span class=\"_ _24\"></span>liquidit\u00e0 <span class=\"_ _1d\"></span>depositata <span class=\"_ _24\"> </span>nell\u2019ambito <span class=\"_ _24\"></span>dell\u2019operazione <span class=\"_ _24\"></span>di<span class=\"_ _567\"> </span></span>covered bond, per titoli di debito inclusi nel portafoglio di pr<span class=\"_ _2\"></span>opriet\u00e0 e per long term repo,<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws204\">esposizioni verso Eurex Clearing come contr<span class=\"_ _2\"></span>oparte centrale per la compensazione di<span class=\"_ _567\"> </span></span>operazioni in derivati,<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">esposizioni verso lo stato Francese per titoli governativi,<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">garanzie prestate da SACE.<span class=\"_ _567\"> </span></span><table class=\"s w6a9 h23b\" id=\"_df5b083f-967a-45eb-98a2-7146ca91f1f9\"><tr><td class=\"c n x207d y457b w6aa h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Descrizione<span class=\"_ _567\"> </span></div></td><td class=\"c n x2196 y457b w6ab h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Ammontare<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x2197 h27 y457c ff6 fs16 fc0 sc0 ls0 ws0\">Ammontare<span class=\"_ _567\"> </span></td><td class=\"t m0 x2198 h27 y457c ff6 fs16 fc0 sc0 ls0 ws0\">Numero<span class=\"_ _567\"> </span></td></tr><tr><td></td><td class=\"t m0 x2199 h27 y457d ff6 fs16 fc0 sc0 ls0 ws0\">(valore di bilancio)<span class=\"_ _567\"> </span></td><td class=\"t m0 x219a h27 y457d ff6 fs16 fc0 sc0 ls0 ws0\">(valore ponderato)<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"c n x304 y3de2 w6ac h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Grandi esposizioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x219b y3de2 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9.380.996<span class=\"_ _567\"> </span></div></td><td class=\"c n x1002 y3de2 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">316.349<span class=\"_ _567\"> </span></div></td><td class=\"c n x219c y3de2 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8<span class=\"_ _567\"> </span></div></td></tr></table>Con riferimento alla normativa di vigilanza vigente \u00e8 stata rilevata la seguente situazione al 31<span class=\"_ _567\"> </span>dicembre 2025 con riferimento alla capogruppo finanziaria Brianza Unione:<span class=\"_ _567\"> </span>Le posizioni rilevate sono riconducibili a:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">attivit\u00e0 fiscali della banca e titoli governativi italiani,<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">partecipazione al capitale della Banca d\u2019Italia,<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">garanzie prestate dal Fondo di garanzia L.23.12.1996 N.662,<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">operativit\u00e0 in pronti contr<span class=\"_ _2\"></span>o termine con Cassa di Compensazione e Garanzia,<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">esposizioni <span class=\"_ _1d\"></span>con <span class=\"_ _24\"> </span>Credite <span class=\"_ _1d\"></span>Agricole <span class=\"_ _24\"></span>per <span class=\"_ _1d\"></span>liquidit\u00e0 <span class=\"_ _24\"> </span>depositata <span class=\"_ _24\"></span>nell\u2019ambito <span class=\"_ _1d\"></span>dell\u2019operazione <span class=\"_ _24\"> </span>di<span class=\"_ _567\"> </span></span>covered bond, per titoli di debito inclusi nel portafoglio di pr<span class=\"_ _2\"></span>opriet\u00e0 e per long term repo,<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws20d\">esposizioni verso Eurex Clearing come contr<span class=\"_ _2\"></span>oparte centrale per la compensazione di<span class=\"_ _567\"> </span></span>operazioni in derivati,<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">esposizioni verso lo stato francese per titoli governativi,<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsd6\">garanzie prestata dal Fondo di Garanzia per la Prima Casa per il 50% rivolta ai cittadini<span class=\"_ _567\"> </span></span>che, <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>data <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>presentazione <span class=\"_ _b\"></span>della <span class=\"_ _8\"></span>domanda <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>mutuo <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>l\u2019acquisto <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>prima <span class=\"_ _8\"></span>casa,<span class=\"_ _567\"> </span>non <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>proprietari <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>altri <span class=\"_ _8\"></span>immobili <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>uso <span class=\"_ _8\"></span>abitativo <span class=\"_ _8\"></span>e <span class=\"_ _1d\"></span>richiedano <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>finanziamento <span class=\"_ _8\"></span>non<span class=\"_ _567\"> </span>superiore a 250.000 eur<span class=\"_ _2\"></span>o,<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">garanzie prestate da SACE.<span class=\"_ _567\"> </span></span><table class=\"s w6ad h23c\" id=\"_edf8f7d6-8aa4-4680-a6df-95c468b9998b\"><tr><td class=\"c n x219d y457e w6ae h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Descrizione<span class=\"_ _567\"> </span></div></td><td class=\"c n x219e y457e w6af h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Ammontare<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x219f h27 y457f ff6 fs16 fc0 sc0 ls0 ws0\">Ammontare<span class=\"_ _567\"> </span></td><td class=\"t m0 x21a0 h27 y457f ff6 fs16 fc0 sc0 ls0 ws0\">Numero<span class=\"_ _567\"> </span></td></tr><tr><td></td><td class=\"t m0 x21a1 h27 y4580 ff6 fs16 fc0 sc0 ls0 ws0\">(valore di bilancio)<span class=\"_ _567\"> </span></td><td class=\"t m0 x21a2 h27 y4580 ff6 fs16 fc0 sc0 ls0 ws0\">(valore ponderato)<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"c n x304 y3de2 w6ac h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Grandi esposizioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x219b y3de2 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9.516.992<span class=\"_ _567\"> </span></div></td><td class=\"c n x1002 y3de2 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">316.349<span class=\"_ _567\"> </span></div></td><td class=\"c n x21a3 y3de2 w222 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9<span class=\"_ _567\"> </span></div></td></tr></table><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gse15\">C. Operazioni di cartolarizzazione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gse16\">Informazioni di natura qualitativa<span class=\"_ _567\"> </span></div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gse17\">Operazione GACS \u201c2Worlds s.r<span class=\"_ _3\"></span>.l.\u201d realizzata da Banco Desio quale originator<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd gsc3e\">Nel 2018 \u00e8 stata realizzata un\u2019operazione di cartolarizzazione con ricorso alla pr<span class=\"_ _2\"></span>ocedura per il<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsab gse18\">rilascio da parte dello Stato italiano della garanzia sulla cartolarizzazione delle soffer<span class=\"_ _2\"></span>enze sui<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gse19\">titoli <span class=\"_ _8\"></span>senior <span class=\"_ _8\"></span>ai <span class=\"_ _8\"></span>sensi <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>D.L. <span class=\"_ _8\"></span>18/2016 <span class=\"_ _8\"></span>(\u201cGACS\u201d) <span class=\"_ _8\"></span>finalizzata <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>deconsolidamento <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>crediti <span class=\"_ _8\"></span>del<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gse1a\">Gruppo Banco Desio per un controvalor<span class=\"_ _2\"></span>e lordo di Euro 1,0 miliar<span class=\"_ _2\"></span>di (l\u2019\u201cOperazione\u201d).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gse1b\">L<span class=\"_ _a\"></span>\u2019Operazione <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _b\"></span>stata <span class=\"_ _8\"></span>strutturata <span class=\"_ _b\"></span>al <span class=\"_ _8\"></span>fine <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>realizzar<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>il <span class=\"_ _b\"></span>trasferimento <span class=\"_ _8\"></span>significativo <span class=\"_ _8\"></span>del <span class=\"_ _b\"></span>rischio <span class=\"_ _8\"></span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws51 gse1c\">credito associato ai cr<span class=\"_ _2\"></span>editi cartolarizzati (\u201cSRT\u201d) ai sensi degli artt. 243 e ss. del Regolamento<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsbc gse1d\">(UE) n. 575/2013; il portafoglio soffer<span class=\"_ _2\"></span>enze di riferimento, ceduto il 12 giugno 2018 alla societ\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws8e gse1e\">veicolo \u201c2W<span class=\"_ _a\"></span>orlds s.r<span class=\"_ _a\"></span>.l.\u201d (\u201cSPV\u201d o \u201cV<span class=\"_ _2\"></span>eicolo\u201d) appositamente costituita, \u00e8 composto da contratti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gse1f\">di finanziamento <span class=\"_ _b\"></span>ipotecari o chirografari erogati da <span class=\"_ _b\"></span>Banco di <span class=\"_ _b\"></span>Desio e <span class=\"_ _b\"></span>della Brianza <span class=\"_ _b\"></span>e da <span class=\"_ _b\"></span>Banca<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws21e gse20\">Popolare di Spoleto in favor<span class=\"_ _2\"></span>e della clientela \u201csecured\u201d, ovvero con rapporti garantiti da<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gse21\">ipoteche, ed \u201cunsecured\u201d, ovver<span class=\"_ _2\"></span>o con rapporti privi di garanzie reali.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gse22\">In data <span class=\"_ _b\"></span>25 <span class=\"_ _b\"></span>giugno <span class=\"_ _b\"></span>2018 la <span class=\"_ _b\"></span>SPV <span class=\"_ _b\"></span>ha <span class=\"_ _b\"></span>quindi emesso <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>seguenti <span class=\"_ _b\"></span>classi <span class=\"_ _b\"></span>di titoli <span class=\"_ _b\"></span>ABS <span class=\"_ _b\"></span>(Asset-Backed<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gse23\">Securities):<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gse24\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws9e\">titoli senior pari a Euro 288,5 milioni, corrispondenti al 28,8% del Gr<span class=\"_ _2\"></span>oss Book V<span class=\"_ _2\"></span>alue (GBV)<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws9e\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsc4 gse25\">alla data di individuazione dei crediti del 31 dicembr<span class=\"_ _2\"></span>e 2020, a cui \u00e8 stato attribuito il rating<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gse26\">\u201cBBB <span class=\"_ _2\"></span>Low\u201d <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>\u201cBBB\u201d <span class=\"_ _2\"></span>rispettivamente <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>parte <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>DBRS <span class=\"_ _2\"></span>Ratings <span class=\"_ _2\"></span>Ltd <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>Scope <span class=\"_ _2\"></span>Ratings <span class=\"_ _2\"></span>GmbH;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gse27\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws10c\">titoli mezzanine pari a Euro 30,2 milioni a cui \u00e8 stato attribuito il rating \u201cB Low\u201d e \u201cB\u201d<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws10c\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gse28\">rispettivamente da parte di DBRS Ratings Ltd e Scope Ratings GmbH;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gse29\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">titoli junior pari a Euro 9,0 milioni, privi di rating.<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gse2a\">In data <span class=\"_ _b\"></span>11 luglio <span class=\"_ _b\"></span>2018, <span class=\"_ _b\"></span>il Gruppo <span class=\"_ _b\"></span>Banco <span class=\"_ _b\"></span>Desio ha <span class=\"_ _b\"></span>accettato l<span class=\"_ _b\"></span>\u2019accordo definitivo vincolante <span class=\"_ _b\"></span>per<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wse3 gse2b\">la cessione del 95% dei titoli mezzanine e junior<span class=\"_ _3\"></span>, che si \u00e8 perfezionata in data 23 luglio 2018<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gse2c\">mediante <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>regolamento <span class=\"_ _a\"></span>della transazione <span class=\"_ _a\"></span>stessa e <span class=\"_ _a\"></span>quindi <span class=\"_ _2\"></span>il deconsolidamento <span class=\"_ _a\"></span>delle <span class=\"_ _2\"></span>sofferenze<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gse2d\">cedute.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsa0 gse2e\">In data 3 ottobre 2018 il Gruppo Banco Desio ha ricevuto formale comunicazione che il<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gse2f\">Ministro <span class=\"_ _2\"></span>dell\u2019economia e delle finanze, <span class=\"_ _2\"></span>con provvedimento del <span class=\"_ _2\"></span>5 settembre <span class=\"_ _2\"></span>2018, ha concesso<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gse30\">la <span class=\"_ _2\"></span>garanzia <span class=\"_ _2\"></span>dello <span class=\"_ _2\"></span>Stato <span class=\"_ _2\"></span>sui <span class=\"_ _2\"></span>titoli <span class=\"_ _2\"></span>senior <span class=\"_ _2\"></span>emessi <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>eicolo <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>efficacia <span class=\"_ _a\"></span>sin dalla <span class=\"_ _a\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>adozione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gse31\">del suddetto provvedimento in quanto risultavano <span class=\"_ _b\"></span>gi\u00e0 verificate le <span class=\"_ _b\"></span>condizioni previste dal D.L.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gse32\">18/2016.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsdfc\">Si <span class=\"_ _8\"></span>segnala <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>nel <span class=\"_ _1d\"></span>corso <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>mese <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>dicembre <span class=\"_ _8\"></span>2023 <span class=\"_ _8\"></span>Banco <span class=\"_ _8\"></span>Desio <span class=\"_ _8\"></span>ha <span class=\"_ _1d\"></span>riacquistato <span class=\"_ _8\"></span>sofferenze<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws55 gsdfd\">incluse nel portafoglio ceduto nel 2018 alla societ\u00e0 veicolo di cartolarizzazione \u201c2W<span class=\"_ _2\"></span>orlds S.r<span class=\"_ _3\"></span>.l.\u201d,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsdfe\">oggetto <span class=\"_ _2\"></span>di richiesta <span class=\"_ _2\"></span>di indennizzo, <span class=\"_ _a\"></span>per un <span class=\"_ _2\"></span>GBV pari <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>22,4 milioni <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>euro. <span class=\"_ _2\"></span>Il pr<span class=\"_ _2\"></span>ezzo di <span class=\"_ _2\"></span>riacquisto<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws8a gsdff\">\u00e8 stato pattuito in 8 milioni di euro (pari al pr<span class=\"_ _2\"></span>ezzo originario, aumentato degli interessi e al netto<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gse00\">di <span class=\"_ _2\"></span>eventuali incassi <span class=\"_ _a\"></span>dalla cut-of<span class=\"_ _2\"></span>f alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di riacquisto). <span class=\"_ _a\"></span>I cr<span class=\"_ _2\"></span>editi sono <span class=\"_ _a\"></span>stat<span class=\"_ _b\"></span>i <span class=\"_ _2\"></span>trattati come <span class=\"_ _a\"></span>previsto<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws25 gse01\">dal principio IFRS9 come POCI (purchased or originated cr<span class=\"_ _2\"></span>edit impaired) ed iscritti ad un fair<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gse02\">value di Euro 4,6 mln determinato coer<span class=\"_ _2\"></span>entemente con le policy di valutazione della Banca).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wse7 gse03\">Nel corso del 2025 l\u2019esposizione verso il veicolo 2W<span class=\"_ _a\"></span>orlds s.r<span class=\"_ _a\"></span>.l., ancorch\u00e9 interamente assistita<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gse04\">dalla <span class=\"_ _1d\"></span>garanzia <span class=\"_ _24\"> </span>dello <span class=\"_ _24\"> </span>Stato <span class=\"_ _24\"></span>italiano, <span class=\"_ _24\"></span>risulta <span class=\"_ _1d\"></span>classificata <span class=\"_ _24\"> </span>nello <span class=\"_ _24\"> </span>status <span class=\"_ _24\"></span>\u201cdeteriorato\u201d <span class=\"_ _1d\"></span>(Stad<span class=\"_ _b\"></span>io <span class=\"_ _1d\"></span>3) <span class=\"_ _24\"> </span>in<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gse05\">considerazione delle evidenze di underperformance dell\u2019operazione stessa.<span class=\"_ _567\"> </span></div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gse06\">Operazione Dyret II<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws106 gse07\">A seguito della cessione del portafoglio iniziale avvenuta nel mese di dicembre 2018, composto<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws312 gse08\">dal portafoglio ex Lake Securitisation e da un della ex controllata Dynamica Retail, ora<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws3 gse09\">incorporata in Fides S.p.A., sono state emesse 4 classi di titoli su base partly paid. L<span class=\"_ _a\"></span>\u2019importo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gse0a\">nominale dei titoli \u00e8 il seguente:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gse0b\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Senior - Class A Asset Backed Floating Rate Notes due 2035: Euro 172.800.000;<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gse0c\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Mezzanine - Class B1 Asset Backed Floating Rate Notes due 2035: Euro 12.200.000;<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gse0d\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Mezzanine - Class B2 Asset Backed Floating Rate Notes due 2035: Euro 8.200.000;<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gse0e\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Junior - Class C Asset Backed V<span class=\"_ _a\"></span>ariable Return Notes due 2035: Euro 14.566.000.<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws56 gse0f\">Il primo \u201ctiraggio\u201d sulle notes a seguito della cessione del portafoglio iniziale \u00e8 stato il seguente:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gse10\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Class A Asset Backed Floating Rate Notes due 2035: Euro 86.515.186;<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gse11\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Class B1 Asset Backed Floating Rate Notes due 2035: Euro 6.106.954;<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gse12\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Class B2 Asset Backed Floating Rate Notes due 2035: Euro 4.071.303;<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gse13\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Class C Asset Backed V<span class=\"_ _a\"></span>ariable Return Notes due 2035: Euro 8.479.417.<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gse45\">I <span class=\"_ _24\"> </span>compiti <span class=\"_ _1\"> </span>assegnati <span class=\"_ _24\"> </span>a <span class=\"_ _1\"> </span>Dynamica <span class=\"_ _24\"> </span>in <span class=\"_ _1\"> </span>qualit\u00e0 <span class=\"_ _1\"> </span>di <span class=\"_ _24\"> </span>Servicer <span class=\"_ _1\"> </span>sono <span class=\"_ _24\"> </span>quelli <span class=\"_ _1\"> </span>standard <span class=\"_ _24\"> </span>propri <span class=\"_ _24\"> </span>del <span class=\"_ _1\"> </span>ruolo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gse46\">assunto.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gse47\">Alla <span class=\"_ _b\"></span>fine <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>Marzo <span class=\"_ _b\"></span>2019 <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _8\"></span>stato concluso <span class=\"_ _8\"></span>il processo <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>incorporazione <span class=\"_ _b\"></span>nel <span class=\"_ _b\"></span>portafoglio <span class=\"_ _8\"></span>Dyr<span class=\"_ _2\"></span>et <span class=\"_ _b\"></span>II<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws157 gse48\">dei crediti appartenenti al pr<span class=\"_ _2\"></span>ecedente comparto Dyret I relativo a un\u2019operazione avviata sui<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gse49\">crediti della Societ\u00e0 nel 2014.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws14e gse4a\">L<span class=\"_ _a\"></span>\u2019incorporazione ha comportato la risoluzione dell\u2019operazione Dyret I e la ristrutturazione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gse4b\">dell\u2019operazione Dyret II. Nel dettaglio, Il pr<span class=\"_ _2\"></span>ocesso di incorporazione ha comportato:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gse4c\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">il ritiro dei rating sui titoli Senior e Mezzanine dell\u2019operazione Dyr<span class=\"_ _2\"></span>et I;<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gse4d\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">la liquidazione di tutti i titoli emessi nell\u2019ambito di tale operazione;<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gse4e\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">il <span class=\"_ _a\"></span>riacquisto <span class=\"_ _a\"></span>da <span class=\"_ _a\"></span>parte <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>Dynamica <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>portafoglio <span class=\"_ _a\"></span>cartolarizzato <span class=\"_ _2\"></span>nell\u2019ambito <span class=\"_ _a\"></span>dell\u2019operazione<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gse4f\">Dyret <span class=\"_ _8\"></span>I <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>la <span class=\"_ _1d\"></span>contestuale <span class=\"_ _8\"></span>cessione <span class=\"_ _1d\"></span>da <span class=\"_ _8\"></span>Dynamica <span class=\"_ _1d\"></span>a <span class=\"_ _8\"></span>Dyret <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>tale <span class=\"_ _8\"></span>portafoglio <span class=\"_ _1d\"></span>che <span class=\"_ _8\"></span>in <span class=\"_ _1d\"></span>questo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gse50\">modo \u00e8 stato incorporato nel portafoglio Dyret II;<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gse51\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">l\u2019incremento del valor<span class=\"_ _2\"></span>e nominale dei titoli emessi nell\u2019ambito dell\u2019operazione Dyret II.<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gse52\">La struttura del Ramp up \u00e8 rimasta inalterata sia per caratteristiche che per durata.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gse53\">Sono stati incrementati i committed amounts nella seguente misura:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gse34\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Senior (Classe A) da 172,8 milioni di euro a 307,1 milioni di eur<span class=\"_ _2\"></span>o;<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gse35\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Mezzanine (Classe B1) da 12,2 milioni di euro a 21,678 milioni di eur<span class=\"_ _2\"></span>o;<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gse36\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Mezzanine (Classe B2) da 8,2 milioni di euro a 14,452 milioni di eur<span class=\"_ _2\"></span>o;<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gse37\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Junior (Classe C) da 14,566 milioni di euro a 25,252 milioni di eur<span class=\"_ _2\"></span>o.<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gse38\">Alla fine di Agosto 2019, <span class=\"_ _2\"></span>e in particolare con la <span class=\"_ _2\"></span>Payment Date di Settembre 2019, <span class=\"_ _2\"></span>considerato<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws207 gse39\">che il valore totale dei titoli Junior (Class C) complessivamente emessi era superior<span class=\"_ _2\"></span>e al committed<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gse3a\">amount <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>titolo <span class=\"_ _8\"></span>Junior <span class=\"_ _b\"></span>stesso <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>fine <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>poter <span class=\"_ _8\"></span>concludere <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>periodo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>ramp <span class=\"_ _8\"></span>up <span class=\"_ _b\"></span>(cessione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsb8 gse3b\">dei portafogli incrementali da ottobr<span class=\"_ _2\"></span>e 2019 a dicembre 2019), \u00e8 stato incrementato il valor<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws17c gse3c\">nominale del titolo Junior che \u00e8 passato da complessivi euro 25.252.000 a complessivi eur<span class=\"_ _2\"></span>o<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gse3d\">32.000.000.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws130 gse3e\">Il periodo di ramp up dell\u2019operazione Dyret II \u00e8 terminato con la cessione del portafoglio<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gse3f\">incrementale <span class=\"_ _3\"></span>di <span class=\"_ _2\"></span>dicembre <span class=\"_ _a\"></span>2019. <span class=\"_ _a\"></span>I <span class=\"_ _2\"></span>titoli <span class=\"_ _a\"></span>sono <span class=\"_ _a\"></span>entrati <span class=\"_ _2\"></span>quindi <span class=\"_ _a\"></span>nel <span class=\"_ _2\"></span>periodo <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>ammortamento <span class=\"_ _2\"></span>ancora<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gse40\">in corso alla data di redazione di questo bilancio.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws313 gse41\">Si riepilogano nella tabella che segue gli importi detenuti da Fides S.p.A. (a seguito<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsc5 gse42\">dell\u2019incorporazione di Dynamica), alla data del 31 Dicembre 2025, dei titoli emessi nell\u2019ambito<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gse43\">dell\u2019operazione Dyret II:<span class=\"_ _567\"> </span></div><table class=\"s w6b0 h23d\" id=\"_9aa4c8ea-1dc4-4a77-b20e-03c75e6966cf\"><tr><td class=\"c n x207d y4581 w6b1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">ISIN<span class=\"_ _567\"> </span></div></td><td class=\"c n x21a4 y4581 w6ae h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Descrizione<span class=\"_ _567\"> </span></div></td><td class=\"c n x21a5 y4581 w6b2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Operazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x21a6 y4581 w6b3 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>eicolo<span class=\"_ _567\"> </span></div></td><td class=\"c n x21a7 y4581 w6b4 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipo<span class=\"_ _567\"> </span></div></td><td class=\"c n x21a8 y4581 w6b5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Margine<span class=\"_ _567\"> </span></div></td><td class=\"c n x21a9 y4581 w6b6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>asso di Riferimento<span class=\"_ _567\"> </span></div></td><td class=\"c n x21aa y4581 w6b7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Valor<span class=\"_ _2\"></span>e al 31.12.2025*<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4582 w6b8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">IT0005356818<span class=\"_ _567\"> </span></div></td><td class=\"c n x21ab y4582 w6b9 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Classe A<span class=\"_ _567\"> </span></div></td><td class=\"c n x21ac y4582 w6ba h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Dyrect II<span class=\"_ _567\"> </span></div></td><td class=\"c n x21ad y4582 w6bb h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Dyrect SPV<span class=\"_ _567\"> </span></div></td><td class=\"c n x21ae y4582 w6bc h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _a\"></span>asso V<span class=\"_ _2\"></span>ariabile<span class=\"_ _567\"> </span></div></td><td class=\"c n x21af y4582 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1,25%<span class=\"_ _567\"> </span></div></td><td class=\"c n x21b0 y4582 w6bd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">EUR1M<span class=\"_ _567\"> </span></div></td><td class=\"c n x21b1 y4582 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">239.334<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4583 w6b8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">IT0005356826<span class=\"_ _567\"> </span></div></td><td class=\"c n x21b2 y4583 w6be h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Classe B 1<span class=\"_ _567\"> </span></div></td><td class=\"c n x21b3 y4583 w6bf h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Dyrect II<span class=\"_ _567\"> </span></div></td><td class=\"c n x21b4 y4583 w6bb h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Dyrect SPV<span class=\"_ _567\"> </span></div></td><td class=\"c n x21b5 y4583 w6c0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>asso Variabile<span class=\"_ _567\"> </span></div></td><td class=\"c n x21b6 y4583 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2,50%<span class=\"_ _567\"> </span></div></td><td class=\"c n x21b7 y4583 w6bd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">EUR1M<span class=\"_ _567\"> </span></div></td><td class=\"c n x21b8 y4583 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">397.514<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4006 w6b8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">IT0005356834<span class=\"_ _567\"> </span></div></td><td class=\"c n x21b9 y4006 w6c1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Class B 2<span class=\"_ _567\"> </span></div></td><td class=\"c n x21ba y4006 w6ba h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Dyrect II<span class=\"_ _567\"> </span></div></td><td class=\"c n x21bb y4006 w6c2 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Dyrect SPV<span class=\"_ _567\"> </span></div></td><td class=\"c n x21bc y4584 w6c0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>asso Variabile<span class=\"_ _567\"> </span></div></td><td class=\"c n x21bd y4584 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">7,00%<span class=\"_ _567\"> </span></div></td><td class=\"c n x21be y4584 w6bd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">EUR1M<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x21bf h28 y4585 ff9 fs16 fc0 sc0 ls0 ws0\">286.040<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y3de2 w6b8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">IT0005356842<span class=\"_ _567\"> </span></div></td><td class=\"c n x21c0 y3de2 w6c3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Class C<span class=\"_ _567\"> </span></div></td><td class=\"c n x21c1 y3de2 w6bf h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Dyrect II<span class=\"_ _567\"> </span></div></td><td class=\"c n x21c2 y3de2 w6bb h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Dyrect SPV<span class=\"_ _567\"> </span></div></td><td class=\"c n x21c3 y4586 w6c4 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>asso Return<span class=\"_ _567\"> </span></div></td><td class=\"c n x21c4 y4586 w6c5 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Non previsto<span class=\"_ _567\"> </span></div></td><td class=\"c n x21c5 y4586 w6c6 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Non previsto<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x21c6 h28 y4587 ff9 fs16 fc0 sc0 ls0 ws0\">1.068.322<span class=\"_ _567\"> </span></td></tr></table>*(importi in migliaia di euro)<span class=\"_ _567\"> </span><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gs755\">Operazione Dyret III<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws159 gse62\">Nel mese di gennaio 2020 la societ\u00e0 Dynamica Retail, ora incorporata nella controllata Fides<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws100 gse63\">S.p.A., ha avviato il programma di cartolarizzazione Dyr<span class=\"_ _2\"></span>et III. \u00c8 stato ceduto il portafoglio iniziale<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gse64\">e sono state emesse 4 classi di titoli:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gse65\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Senior - Class A Asset Backed Floating Rate Notes due 2036: Euro 203.100.000;<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gse66\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Mezzanine - Class B1 Asset Backed Floating Rate Notes due 2036: Euro 14.340.000;<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gse67\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Mezzanine - Class B2 Asset Backed Floating Rate Notes due 2036: Euro 9.560.000;<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gse68\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Junior - Class C Asset Backed V<span class=\"_ _a\"></span>ariable Return Notes due 2036: Euro 19.111.000;<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws238 gse69\">Il periodo di ramp up dell\u2019operazione Dyret III \u00e8 terminato con la cessione del portafoglio<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gse6a\">incrementale di dicembr<span class=\"_ _2\"></span>e 2020. I titoli sono entrati quindi nel periodo di ammortamento.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws185 gse6b\">Nel mese di luglio 2022, Dyret III ha incorporato i seguenti titoli pr<span class=\"_ _2\"></span>ecedentemente emessi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gse6c\">nell\u2019ambito dell\u2019operazione Dyrect IV<span class=\"_ _a\"></span>: </div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gse57\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Senior - Class A Asset Backed Floating Rate Notes due 2036: Euro 256.800.000;<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gse58\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Mezzanine - Class B1 Asset Backed Floating Rate Notes due 2036: Euro 11.810.000;<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gse59\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Mezzanine - Class B2 Asset Backed Floating Rate Notes due 2036: Euro 11.810.000;<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gse5a\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Junior - Class C Asset Backed V<span class=\"_ _a\"></span>ariable Return Notes due 2036: Euro 23.543.000.<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws240 gse5b\">L<span class=\"_ _a\"></span>\u2019incorporazione ha pertanto determinato la risoluzione dell\u2019operazione Dyret IV e la<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsce gse5c\">ristrutturazione dell\u2019operazione Dyret III, determinando l\u2019incr<span class=\"_ _2\"></span>emento del valore nominale dei<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gse5d\">titoli emessi.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws313 gse5e\">Si riepilogano nella tabella che segue gli importi detenuti da Fides S.p.A. (a seguito<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws23d gse5f\">dell\u2019incorporazione di Dynamica Retail), alla data di riferimento, alla data del 31 Dicembre<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gse60\">2025, dei titoli emessi nell\u2019ambito dell\u2019operazione Dyret III:<span class=\"_ _567\"> </span></div><table class=\"s w6c7 h23d\" id=\"_f3a5f470-422b-4e20-90ed-b34e61d7c97a\"><tr><td class=\"c n x207d y4581 w6b1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">ISIN<span class=\"_ _567\"> </span></div></td><td class=\"c n x21a4 y4581 w6ae h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Descrizione<span class=\"_ _567\"> </span></div></td><td class=\"c n x21a5 y4581 w6b2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Operazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x21a6 y4581 w6b3 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>eicolo<span class=\"_ _567\"> </span></div></td><td class=\"c n x21a7 y4581 w6b4 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipo<span class=\"_ _567\"> </span></div></td><td class=\"c n x21a8 y4581 w6b5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Margine<span class=\"_ _567\"> </span></div></td><td class=\"c n x21a9 y4581 w6b6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>asso di Riferimento<span class=\"_ _567\"> </span></div></td><td class=\"c n x21aa y4581 w6b7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Valor<span class=\"_ _2\"></span>e al 31.12.2025*<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4582 w6b8 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">IT0005398547<span class=\"_ _567\"> </span></div></td><td class=\"c n x21ab y4582 w6b9 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Classe A<span class=\"_ _567\"> </span></div></td><td class=\"c n x21c7 y4582 w6c8 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Dyret III<span class=\"_ _567\"> </span></div></td><td class=\"c n x12a2 y4582 w2d6 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Dyret SPV<span class=\"_ _567\"> </span></div></td><td class=\"c n x21c8 y4582 w6c9 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _a\"></span>asso V<span class=\"_ _2\"></span>ariabile<span class=\"_ _567\"> </span></div></td><td class=\"c n x21c9 y4582 w256 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1,20%<span class=\"_ _567\"> </span></div></td><td class=\"c n x21ca y4582 w6bd h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">EUR1M<span class=\"_ _567\"> </span></div></td><td class=\"c n x21cb y4582 wb3 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.344.077<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4583 w6b8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">IT0005398554<span class=\"_ _567\"> </span></div></td><td class=\"c n x21b2 y4583 w6be h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Classe B 1<span class=\"_ _567\"> </span></div></td><td class=\"c n x21cc y4583 w6c8 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Dyret III<span class=\"_ _567\"> </span></div></td><td class=\"c n x21cd y4583 w2d7 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Dyret SPV<span class=\"_ _567\"> </span></div></td><td class=\"c n x21ce y4583 w6c0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>asso Variabile<span class=\"_ _567\"> </span></div></td><td class=\"c n x1130 y4583 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5,00%<span class=\"_ _567\"> </span></div></td><td class=\"c n x21cf y4583 w6bd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">EUR1M<span class=\"_ _567\"> </span></div></td><td class=\"c n x21d0 y4583 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">543.113<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4006 w6b8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">IT0005398562<span class=\"_ _567\"> </span></div></td><td class=\"c n x21d1 y4006 w6ca h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Classe B2<span class=\"_ _567\"> </span></div></td><td class=\"c n x21cc y4006 w6c8 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Dyret III<span class=\"_ _567\"> </span></div></td><td class=\"c n x21cd y4006 w2d7 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Dyret SPV<span class=\"_ _567\"> </span></div></td><td class=\"c n x21bc y4584 w6c0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>asso Variabile<span class=\"_ _567\"> </span></div></td><td class=\"c n x21bd y4584 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">4,00%<span class=\"_ _567\"> </span></div></td><td class=\"c n x21be y4584 w6bd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">EUR1M<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x21bf h28 y4588 ff9 fs16 fc0 sc0 ls0 ws0\">544.030<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y3de2 w6b8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">IT0005398570<span class=\"_ _567\"> </span></div></td><td class=\"c n x21ab y3de2 w6b9 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Classe C<span class=\"_ _567\"> </span></div></td><td class=\"c n x21c7 y3de2 w6c8 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Dyret III<span class=\"_ _567\"> </span></div></td><td class=\"c n x12a2 y3de2 w2d6 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">Dyret SPV<span class=\"_ _567\"> </span></div></td><td class=\"c n x21d2 y4589 w6cb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>ariabile Return<span class=\"_ _567\"> </span></div></td><td class=\"c n x21d3 y4589 w6c6 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Non previsto<span class=\"_ _567\"> </span></div></td><td class=\"c n x21d4 y4589 w6c5 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Non previsto<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x21c6 h28 y458a ff9 fs16 fc0 sc0 ls0 ws0\">1.132.234<span class=\"_ _567\"> </span></td></tr></table>*(importi in migliaia di euro)<span class=\"_ _567\"> </span>Operazione Lumen realizzata da Banco Desio mediante investimento in ABS<span class=\"_ _567\"> </span>Nel 2020 Banco Desio ha sottoscritto un titolo (Asset-Backed Security o \u201cABS\u201d) per Euro 50<span class=\"_ _567\"> </span>milioni, emesso da Lumen SPV S.r<span class=\"_ _3\"></span>.l. (societ\u00e0 veicolo o \u201cSPV\u201d), avente come attivit\u00e0 sottostante<span class=\"_ _567\"> </span>finanziamenti a <span class=\"_ _2\"></span>medio lungo <span class=\"_ _2\"></span>termine concessi <span class=\"_ _2\"></span>da Cr<span class=\"_ _2\"></span>edimi S.p.A. <span class=\"_ _2\"></span>(\u201cOriginator\u201d) a <span class=\"_ _2\"></span>PMI e <span class=\"_ _2\"></span>assistiti<span class=\"_ _567\"> </span>da garanzia del Medio Credito Centrale (MCC) come pr<span class=\"_ _2\"></span>evisto dal DL 23 dell\u20198 aprile 2020 (cd<span class=\"_ _567\"> </span>DL <span class=\"_ _a\"></span>Liquidit\u00e0). <span class=\"_ _a\"></span>Nel <span class=\"_ _2\"></span>corso <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>2021 <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _a\"></span>stata <span class=\"_ _a\"></span>sottoscritta <span class=\"_ _2\"></span>un\u2019altra <span class=\"_ _a\"></span>emissione <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>Lumen <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>sottostanti<span class=\"_ _567\"> </span>finanziamenti della stessa tipologia per ulteriori Euro 50 milioni.<span class=\"_ _567\"> </span>Gli obiettivi dell\u2019iniziativa sono:<span class=\"_ _567\"> </span>1. <span class=\"_ _273\"> </span><span class=\"ff8 fc0\">ottenere <span class=\"_ _9\"> </span>un  r<span class=\"_ _2\"></span>endimento  atteso <span class=\"_ _9\"> </span>coerente <span class=\"_ _9\"> </span>con  il <span class=\"_ _9\"> </span>profilo <span class=\"_ _38\"> </span>di <span class=\"_ _38\"> </span>rischio <span class=\"_ _38\"> </span>dell\u2019operazione  con<span class=\"_ _567\"> </span></span>sottostante finanziamenti garantiti da Medio Credito Centrale;<span class=\"_ _567\"> </span>2. <span class=\"_ _273\"> </span><span class=\"fc0 ws1dd\">aumentare la clientela con un tar<span class=\"_ _2\"></span>get in linea con le politiche commerciali e creditizie<span class=\"_ _567\"> </span></span>(geografia, dimensione aziende e perdita attesa del portafoglio);<span class=\"_ _567\"> </span>3. <span class=\"_ _273\"> </span><span class=\"ff8 fc0\">avviare <span class=\"_ _a\"></span>un\u2019operativit\u00e0 su <span class=\"_ _a\"></span>canal<span class=\"_ _b\"></span>i <span class=\"_ _2\"></span>fintech <span class=\"_ _2\"></span>(portale co-branded) <span class=\"_ _a\"></span>che consenta <span class=\"_ _a\"></span>alla clientela <span class=\"_ _a\"></span>una<span class=\"_ _567\"> </span></span>user experience completamente on-line, semplice e veloce.<span class=\"_ _567\"> </span>Alla data del 31 dicembre 2025 l\u2019investimento ha un valor<span class=\"_ _2\"></span>e di bilancio pari a circa 19.827 milioni<span class=\"_ _567\"> </span>di euro.<span class=\"_ _567\"> </span>Operazione Viveracqua realizzata da Banco Desio mediante investimento in ABS<span class=\"_ _567\"> </span>Nel <span class=\"_ _b\"></span>corso <span class=\"_ _b\"></span>dell\u2019esercizio 2020 <span class=\"_ _8\"></span>la Banca <span class=\"_ _8\"></span>ha inoltre <span class=\"_ _b\"></span>effettuato, in <span class=\"_ _8\"></span>un\u2019ottica di <span class=\"_ _b\"></span>d<span class=\"_ _b\"></span>iversificazione <span class=\"_ _b\"></span>del<span class=\"_ _567\"> </span>proprio portafoglio titoli e alla ricer<span class=\"_ _2\"></span>ca di un rendimento interessante, un investimento di Eur<span class=\"_ _2\"></span>o 5<span class=\"_ _567\"> </span>milioni in note senior emesse dalla societ\u00e0 veicolo Viveracqua con <span class=\"_ _2\"></span>scadenza 2034 aventi come<span class=\"_ _567\"> </span>sottostante nr<span class=\"_ _3\"></span>. 6 emissioni obbligazionarie di societ\u00e0 operanti nel comparto idrico.<span class=\"_ _567\"> </span>Alla data del 31 dicembre 2025 l\u2019investimento ha un valor<span class=\"_ _2\"></span>e di bilancio pari a circa 3.740 milioni<span class=\"_ _567\"> </span>di euro.<span class=\"_ _567\"> </span>Operazioni di investimento di Banco Desio in tranche senior di terzi<span class=\"_ _567\"> </span>Sempre <span class=\"_ _3\"></span>in <span class=\"_ _2\"></span>un\u2019ottica <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>d<span class=\"_ _b\"></span>iversificazione <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>proprio <span class=\"_ _a\"></span>portafoglio <span class=\"_ _2\"></span>titoli <span class=\"_ _a\"></span>nel <span class=\"_ _a\"></span>corso <span class=\"_ _2\"></span>del <span class=\"_ _a\"></span>2021 <span class=\"_ _a\"></span>sono <span class=\"_ _2\"></span>stati<span class=\"_ _567\"> </span>effettuati investimenti in tranche senior di cartolarizzazioni di terzi come di seguito:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws8f\">impegno iniziale di Euro 30 milioni riferiti ad un\u2019emissione senior semplice traspar<span class=\"_ _2\"></span>ente<span class=\"_ _567\"> </span></span>standardizzata <span class=\"_ _1d\"></span>(\u201cSTS\u201d) <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>Kripton <span class=\"_ _24\"></span>SPV <span class=\"_ _24\"></span>con <span class=\"_ _24\"></span>sottostante <span class=\"_ _24\"> </span>finanziamenti <span class=\"_ _24\"> </span>a <span class=\"_ _24\"> </span>PMI <span class=\"_ _24\"> </span>garantiti <span class=\"_ _1\"> </span>da<span class=\"_ _567\"> </span>Medio Credito Centrale: alla data del 31 dicembr<span class=\"_ _2\"></span>e 2024 risulta terminata la fase di ramp-<span class=\"_ _567\"> </span>up. Alla data del 31 dicembre 2025 l\u2019investimento risulta esser<span class=\"_ _2\"></span>e pari a Euro 4,3 milioni circa;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws1de\">impegno iniziale di Euro Eur<span class=\"_ _2\"></span>o 15 milioni riferiti ad un\u2019emissione senior del veicolo P2P Lendit<span class=\"_ _567\"> </span></span>con <span class=\"_ _a\"></span>sottostanti <span class=\"_ _a\"></span>finanziamenti <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>privati <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>credito <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>consumo: <span class=\"_ _a\"></span>alla <span class=\"_ _a\"></span>data <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>dicembre <span class=\"_ _a\"></span>2024<span class=\"_ _567\"> </span>risulta terminata la fase di ramp-up. Alla data del 31 dicembre 2025 l\u2019investimento risulta<span class=\"_ _567\"> </span>essere pari a Eur<span class=\"_ _2\"></span>o 1,7 milioni circa.<span class=\"_ _567\"> </span>Operazione <span class=\"_ _a\"></span>GACS <span class=\"_ _a\"></span>\u201cCassa <span class=\"_ _2\"></span>Centrale <span class=\"_ _a\"></span>Banca <span class=\"_ _a\"></span>(Buonconsiglio <span class=\"_ _a\"></span>4)\u201d <span class=\"_ _2\"></span>multioriginator <span class=\"_ _a\"></span>(tra <span class=\"_ _a\"></span>cui <span class=\"_ _2\"></span>Banco <span class=\"_ _a\"></span>Desio)<span class=\"_ _567\"> </span>Nel <span class=\"_ _3\"></span>mese <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>dicembre <span class=\"_ _3\"></span>2021 <span class=\"_ _3\"></span>Banco <span class=\"_ _3\"></span>Desio <span class=\"_ _3\"></span>ha <span class=\"_ _a\"></span>altres\u00ec <span class=\"_ _7d\"></span>preso <span class=\"_ _3\"></span>parte <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>un\u2019operazione <span class=\"_ _3\"></span>multi-originator<span class=\"_ _567\"> </span>di cartolarizzazione di soffer<span class=\"_ _2\"></span>enze con garanzia di Stato GACS svolta dal team di Cassa Centrale<span class=\"_ _567\"> </span>Banca (Buonconsiglio 4). In particolare, in data 15 dicembr<span class=\"_ _2\"></span>e Banco Desio ha perfezionato la<span class=\"_ _567\"> </span>cessione pro-soluto sotto forma di cartolarizzazione, ef<span class=\"_ _2\"></span>fettuata ai sensi della Legge 130/1999<span class=\"_ _567\"> </span>(l\u2019\u201cOperazione\u201d), di un portafoglio di posizioni a soffer<span class=\"_ _2\"></span>enza (\u201cNPLs\u201d) con un valore complessivo<span class=\"_ _567\"> </span>lordo (\u201cGBV\u201d) pari ad Eur<span class=\"_ _2\"></span>o 22,9 milioni, in favore della Societ\u00e0 V<span class=\"_ _a\"></span>eicolo \u201cBuonconsiglio 4 S.r<span class=\"_ _a\"></span>.l.\u201d<span class=\"_ _567\"> </span>(\u201cSPV\u201d o \u201cV<span class=\"_ _a\"></span>eicolo\u201d).<span class=\"_ _567\"> </span>Al <span class=\"_ _b\"></span>fine <span class=\"_ _b\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>adempiere <span class=\"_ _b\"></span>all\u2019obbligo <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>retention di <span class=\"_ _8\"></span>cui <span class=\"_ _b\"></span>(i) <span class=\"_ _b\"></span>all\u2019art. <span class=\"_ _8\"></span>405, <span class=\"_ _b\"></span>par<span class=\"_ _3\"></span>. <span class=\"_ _8\"></span>1, <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>Regolamento <span class=\"_ _8\"></span>EU<span class=\"_ _567\"> </span>575/2013 (\u201cCRR\u201d), (ii) all\u2019art. 51, par<span class=\"_ _3\"></span>. 1, del Regolamento Delegato (UE) 231/2013 (\u201cRegolamento<span class=\"_ _567\"> </span>AIMFD\u201d) e (iii) all\u2019art. 254 del Regolamento Delegato (UE) 35/2015 (\u201cRegolamento Solvency<span class=\"_ _567\"> </span>II\u201d), il Gruppo ha deciso di mantenere un inter<span class=\"_ _2\"></span>esse economico netto del valore nominale di<span class=\"_ _567\"> </span>ciascuna tranche Junior (circa 7%) e Mezzanine (cir<span class=\"_ _2\"></span>ca 6%) trasferita a investitori terzi, oltre<span class=\"_ _567\"> </span>a mantenere il 100% della tranche Senior<span class=\"_ _3\"></span>, ai sensi dell\u2019art. 405, par<span class=\"_ _3\"></span>. 1, lett. (a), del CRR. Il<span class=\"_ _567\"> </span>corrispettivo della cessione, pari ad Euro 4,59 milioni (al lor<span class=\"_ _2\"></span>do degli incassi pari ad Euro 90 mila<span class=\"_ _567\"> </span>relativi al periodo 1\u00b0 agosto 2021 \u2013 1\u00b0 dicembre 2021, come previsto dal Decreto GACS del 3<span class=\"_ _567\"> </span>agosto 2016, art. 2, comma 1, lett. a), \u00e8 stato riconosciuto mediante la sottoscrizione da parte di<span class=\"_ _567\"> </span>BDB di <span class=\"_ _2\"></span>titoli ABS <span class=\"_ _2\"></span>(\u201cNotes\u201d) emessi dall\u2019SPV <span class=\"_ _2\"></span>il 14 <span class=\"_ _2\"></span>dicembre 2021, <span class=\"_ _2\"></span>a fr<span class=\"_ _2\"></span>onte degli <span class=\"_ _2\"></span>NPLs acquistati<span class=\"_ _567\"> </span>pro-quota <span class=\"_ _a\"></span>da <span class=\"_ _2\"></span>ciascuna <span class=\"_ _2\"></span>banca <span class=\"_ _2\"></span>cedente. <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>15 <span class=\"_ _2\"></span>dicembre <span class=\"_ _a\"></span>2021 <span class=\"_ _2\"></span>Banco <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Desio <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>Brianza<span class=\"_ _567\"> </span>ha sottoscritto l\u2019accor<span class=\"_ _2\"></span>do definitivo vincolante per <span class=\"_ _2\"></span>la cessione da parte delle <span class=\"_ _2\"></span>banche Originator<span class=\"_ _567\"> </span>di circa il 94% dei titoli Mezzanine e 93% dei titoli Junior formulato da un investitor<span class=\"_ _2\"></span>e istituzionale<span class=\"_ _567\"> </span>terzo <span class=\"_ _b\"></span>per <span class=\"_ _8\"></span>un <span class=\"_ _b\"></span>corrispettivo <span class=\"_ _b\"></span>pro-quota <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>Euro 202.322, <span class=\"_ _8\"></span>incassandone <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>corrispettivo <span class=\"_ _b\"></span>nella <span class=\"_ _b\"></span>data<span class=\"_ _567\"> </span>prevista per il r<span class=\"_ _2\"></span>egolamento della transazione dei titoli, ovvero il 17 dicembre 2021.<span class=\"_ _567\"> </span>Alla data del 31 dicembre 2025, l\u2019esposizione verso il veicolo Buonconsiglio 4 s.r<span class=\"_ _3\"></span>.l. risulta<span class=\"_ _567\"> </span>classificata <span class=\"_ _7d\"></span>nello <span class=\"_ _3\"></span>status <span class=\"_ _3\"></span>\u201cbonis\u201d <span class=\"_ _7d\"></span>(Stadio <span class=\"_ _3\"></span>1) <span class=\"_ _3\"></span>in <span class=\"_ _7d\"></span>considerazione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>buon <span class=\"_ _7d\"></span>andamento <span class=\"_ _3\"></span>dell\u2019operazione<span class=\"_ _567\"> </span>stessa.<span class=\"_ _567\"> </span><table class=\"s w6cc h23e\" id=\"_4f4c642b-208a-46b2-9e5f-0ffff685bf79\"><tr><td class=\"c n x207d y458b w6b1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">ISIN<span class=\"_ _567\"> </span></div></td><td class=\"c n x21a4 y458b w6ae h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Descrizione<span class=\"_ _567\"> </span></div></td><td class=\"c n x21a5 y458b w6b2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Operazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x21a6 y458b w6b3 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>eicolo<span class=\"_ _567\"> </span></div></td><td class=\"c n x21a7 y458b w6b4 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipo<span class=\"_ _567\"> </span></div></td><td class=\"c n x21a8 y458b w6b5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Margine<span class=\"_ _567\"> </span></div></td><td class=\"c n x21a9 y458b w6b6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>asso di Riferimento<span class=\"_ _567\"> </span></div></td><td class=\"c n x21aa y458b w6b7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Valor<span class=\"_ _2\"></span>e al 31.12.2025*<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y458c w6b8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">IT0005474504<span class=\"_ _567\"> </span></div></td><td class=\"c n x21ab y458c w6b9 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Classe A<span class=\"_ _567\"> </span></div></td><td class=\"c n x21d5 y458c w6cd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Rainbow<span class=\"_ _567\"> </span></div></td><td class=\"c n x21d6 y458c w6ce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Rainbow SPV<span class=\"_ _567\"> </span></div></td><td class=\"c n x21c8 y458c w6c9 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _a\"></span>asso V<span class=\"_ _2\"></span>ariabile<span class=\"_ _567\"> </span></div></td><td class=\"c n x21c9 y458c w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1,00%<span class=\"_ _567\"> </span></div></td><td class=\"c n x21ca y458c w6bd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">EUR1M<span class=\"_ _567\"> </span></div></td><td class=\"c n x21cb y458c wb3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.252.455<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y458d w6b8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">IT0005474520<span class=\"_ _567\"> </span></div></td><td class=\"c n x21d7 y458d w340 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Classe B<span class=\"_ _567\"> </span></div></td><td class=\"c n x21d8 y458d w6cf h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Rainbow<span class=\"_ _567\"> </span></div></td><td class=\"c n x21d9 y458d w6ce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Rainbow SPV<span class=\"_ _567\"> </span></div></td><td class=\"c n x21da y458d w6c9 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _a\"></span>asso V<span class=\"_ _2\"></span>ariabile<span class=\"_ _567\"> </span></div></td><td class=\"c n x21db y458d w396 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5,00%<span class=\"_ _567\"> </span></div></td><td class=\"c n x21dc y458d w6bd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">EUR1M<span class=\"_ _567\"> </span></div></td><td class=\"c n x21dd y458d wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">185.936<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y458e w6b8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">IT0005474538<span class=\"_ _567\"> </span></div></td><td class=\"c n x21ab y458e w6b9 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Classe C<span class=\"_ _567\"> </span></div></td><td class=\"c n x21d5 y458e w6cd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Rainbow<span class=\"_ _567\"> </span></div></td><td class=\"c n x21d6 y458e w6ce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Rainbow SPV<span class=\"_ _567\"> </span></div></td><td class=\"c n x21de y4535 w6d0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>asso Fisso<span class=\"_ _567\"> </span></div></td><td class=\"c n x21df y4535 w339 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10,00%<span class=\"_ _567\"> </span></div></td><td class=\"c n x21e0 y4535 w6c6 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Non previsto<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x21c6 h28 y458f ff9 fs16 fc0 sc0 ls0 ws0\">5.924.887<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c n x21d2 y3f41 w6cb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>ariabile Return<span class=\"_ _567\"> </span></div></td><td class=\"c n x21d3 y3f41 w6c6 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Non previsto<span class=\"_ _567\"> </span></div></td><td class=\"c n x21d4 y3f41 w6c5 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Non previsto<span class=\"_ _567\"> </span></div></td><td></td></tr></table>*(importi in migliaia di euro)<span class=\"_ _567\"> </span><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gs9a8\">Operazione Rainbow<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsfa gsd23\">Nel mese di dicembre 2021 la societ\u00e0 Dynamica Retail S.p.A. (Dynamica), ora incorporata nella<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws58 gsd24\">controllata Fides S.p.A. ha avviato l\u2019operazione di cartolarizzazione tramite il veicolo Rainbow<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd25\">SPV<span class=\"_ _7d\"></span>, con struttura partly paid, in cui Dynamica ha assunto <span class=\"_ _2\"></span>la qualifica di originator<span class=\"_ _3\"></span>, di servicer -<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsfa gsd26\">anche ai sensi dell\u2019art.2 co.3 L130/1999 \u2013 e di sottoscrittore della intera tranche junior dei titoli<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd27\">ABS <span class=\"_ _2\"></span>emessi dal <span class=\"_ _a\"></span>veicolo. In <span class=\"_ _2\"></span>aggiunta a <span class=\"_ _a\"></span>tutta la <span class=\"_ _2\"></span>classe <span class=\"_ _2\"></span>junior<span class=\"_ _a\"></span>, <span class=\"_ _2\"></span>Dynamica ha <span class=\"_ _2\"></span>acquisito <span class=\"_ _2\"></span>una porzione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws52 gsd28\">dei titoli mezzanine e senior pari circa al 5% di ciascuna serie conformemente alla pr<span class=\"_ _2\"></span>escrizione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsd29\">dell\u2019art.6 <span class=\"_ _2\"></span>Reg <span class=\"_ _2\"></span>UE <span class=\"_ _a\"></span>2017/2402 al <span class=\"_ _a\"></span>fine <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>mantenere <span class=\"_ _a\"></span>nell\u2019operazione <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>interesse <span class=\"_ _a\"></span>economico netto<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws14d gsd2a\">rilevante. La cessione del portafoglio iniziale ha avuto luogo il 7 dicembre 2021 e l\u2019emissione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws9f gseb1\">dei titoli \u00e8 stata il successivo 21 dicembre. Il periodo di ramp-up r<span class=\"_ _2\"></span>elativo all\u2019operazione Rainbow<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wse0 gsd2b\">(come previsto nell\u2019amendment agr<span class=\"_ _2\"></span>eement stipulato a gennaio 2023) si \u00e8 concluso ad aprile<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsd2c\">2023.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsd2e\">In particolare, nel mese di dicembr<span class=\"_ _2\"></span>e 2021 sono state emesse 3 classi di titoli:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gseb2\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Class A Asset Backed Floating Rate Notes due December 2038: Euro 46.800.000<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gseb3\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Class B Asset Backed Floating Rate Notes due December 2038: Euro 3.850.000<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gseb4\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws168\">Class C Asset Backed Fixed Rate V<span class=\"_ _a\"></span>ariable Return Notes due December 2038: Euro 6.229.000</span><span class=\"ff7 fc0 ws168\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gseaa\">Successivamente, nel mese di maggio 2022, il valore nominale dei titoli \u00e8 stato aumentato nel<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gseab\">modo seguente:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gseac\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Class A Asset Backed Floating Rate Notes due December 2038: Euro 93.500.000<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsead\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Class B Asset Backed Floating Rate Notes due December 2038: Euro 7.700.000<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gseae\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws1bb\">Class C Asset Backed Fixed Rate V<span class=\"_ _a\"></span>ariable Return Notes due December 2038: Euro<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws1bb\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gseaf\">12.120.000<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsa8 gse3a\">Nell\u2019ottica di vendere le pratiche e smobilizzar<span class=\"_ _2\"></span>e pertanto i crediti originati, nel corso del 2022 e<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws12b gse3b\">del 2023 Dynamica ha stipulato un accordo di cessione pr<span class=\"_ _2\"></span>o-soluto con il Gruppo Bancario \u201cIBL\u201d<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gse3c\">e <span class=\"_ _a\"></span>con <span class=\"_ _2\"></span>il <span class=\"_ _a\"></span>Gruppo <span class=\"_ _a\"></span>Banco <span class=\"_ _2\"></span>Desio. <span class=\"_ _a\"></span>Con <span class=\"_ _2\"></span>quest\u2019ultimo <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _2\"></span>stato <span class=\"_ _a\"></span>inoltre <span class=\"_ _a\"></span>stipulato <span class=\"_ _2\"></span>un <span class=\"_ _a\"></span>contratto <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>servicing<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gse3d\">con durata fino a fine anno 2023 per un importo finanziato di euro 120 milioni.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws266 gse3e\">T<span class=\"_ _3\"></span>enuto conto che Dynamica, sottoscrivendo l\u2019intera tranche junior<span class=\"_ _3\"></span>, ha mantenuto sostanzialmente<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gse3f\">tutti <span class=\"_ _a\"></span>i <span class=\"_ _2\"></span>rischi <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>i <span class=\"_ _a\"></span>benefici, <span class=\"_ _2\"></span>gli <span class=\"_ _a\"></span>attivi <span class=\"_ _2\"></span>cartolarizzati <span class=\"_ _a\"></span>non <span class=\"_ _2\"></span>sono <span class=\"_ _a\"></span>stati <span class=\"_ _2\"></span>cancellati <span class=\"_ _a\"></span>dal <span class=\"_ _2\"></span>bilancio <span class=\"_ _a\"></span>in <span class=\"_ _2\"></span>quanto <span class=\"_ _a\"></span>non<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gse40\">risultano soddisfatti i criteri di \u201cderecognition\u201d pr<span class=\"_ _2\"></span>evisti dall\u2019IFRS 9.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1fc gse41\">Si riepilogano nella tabella che segue gli importi detenuti da Fides (a seguito dell\u2019incorporazione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2 gse42\">di Dynamica), alla data del 31 Dicembre 2025, dei titoli emessi nell\u2019ambito dell\u2019operazione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gse43\">Rainbow:<span class=\"_ _567\"> </span></div><table class=\"s w6d1 h23f\" id=\"_70348b68-b5e4-48ce-8a0f-62f180be1cfd\"><tr><td class=\"c n x207d y4590 w6b1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">ISIN<span class=\"_ _567\"> </span></div></td><td class=\"c n x21e1 y4590 w6ae h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Descrizione<span class=\"_ _567\"> </span></div></td><td class=\"c n x21e2 y4590 w6d2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Operazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x21e3 y4590 w6d3 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Piazza<span class=\"_ _567\"> </span></div></td><td class=\"c n x21e4 y4590 w6d4 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>asso/Spread<span class=\"_ _567\"> </span></div></td><td class=\"c n x21e5 y4590 w6d5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Rating<span class=\"_ _567\"> </span></div></td><td class=\"c n x21e6 y4590 w6d6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Data Chiusura<span class=\"_ _567\"> </span></div></td><td class=\"c n x21e7 y4590 w6d7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Valor<span class=\"_ _2\"></span>e nominale<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x9d5 h27 y4591 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore r<span class=\"_ _2\"></span>esiduo </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x21e8 h27 y4592 ff6 fs16 fc0 sc0 ls0 ws0\">Quotazione<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x21e9 h27 y4592 ff6 fs16 fc0 sc0 ls0 ws0\">emesso*<span class=\"_ _567\"> </span></td><td class=\"t m0 x1ca4 h2c y4592 ffb fs16 fc0 sc0 ls0 ws0\">a fine esercizio*<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y41e7 w6b8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">IT0005568925<span class=\"_ _567\"> </span></div></td><td class=\"c n x21ea y41e7 w6d8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Classe A - Senior<span class=\"_ _567\"> </span></div></td><td class=\"c n x21eb y41e7 w6d9 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Copped\u00e8 2023<span class=\"_ _567\"> </span></div></td><td class=\"c n x21ec y41e7 w6da h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">n.q<span class=\"_ _567\"> </span></div></td><td class=\"c n x21ed y41e7 w6db h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Euribor 3M/ 1<span class=\"_ _567\"> </span></div></td><td class=\"c n x21ee y41e7 w6dc h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Not rated<span class=\"_ _567\"> </span></div></td><td class=\"c n x21ef y41e7 w6dd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">November 2044<span class=\"_ _567\"> </span></div></td><td class=\"c n x21f0 y41e7 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">300.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x21f1 y41e7 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">227.640<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42a7 w6b8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">IT0005568933<span class=\"_ _567\"> </span></div></td><td class=\"c n x21f2 y42a7 w6dd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Classe J - Junior<span class=\"_ _567\"> </span></div></td><td class=\"c n x21f3 y42a7 w6d9 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Copped\u00e8 2023<span class=\"_ _567\"> </span></div></td><td class=\"c n x21f4 y42a7 w6da h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">n.q<span class=\"_ _567\"> </span></div></td><td class=\"c n x21f5 y42a7 w103 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2<span class=\"_ _567\"> </span></div></td><td class=\"c n x21f6 y42a7 w6dc h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Not rated<span class=\"_ _567\"> </span></div></td><td class=\"c n x21f7 y42a7 w6de h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">November 2044<span class=\"_ _567\"> </span></div></td><td class=\"c n x21f8 y42a7 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">60.770<span class=\"_ _567\"> </span></div></td><td class=\"c n x21f9 y42a7 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">59.984<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x21fa y3de2 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">360.770<span class=\"_ _567\"> </span></div></td><td class=\"c n x21fb y3de2 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">287.624<span class=\"_ _567\"> </span></div></td></tr></table>*(importi in migliaia di euro)<span class=\"_ _567\"> </span><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gsba1\">Operazione Copped\u00e8 2023<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsed1\">Nel <span class=\"_ _8\"></span>corso <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>quarto <span class=\"_ _8\"></span>trimestre <span class=\"_ _8\"></span>2023, <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>controllata <span class=\"_ _8\"></span>Fides <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>perfezionato <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>cessione <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>titolo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsed2\">oneroso <span class=\"_ _7d\"></span>e <span class=\"_ _a\"></span>pro <span class=\"_ _3\"></span>soluto <span class=\"_ _a\"></span>di <span class=\"_ _3\"></span>un <span class=\"_ _a\"></span>portafoglio <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>crediti <span class=\"_ _3\"></span>pecuniari <span class=\"_ _3\"></span>derivanti <span class=\"_ _a\"></span>da <span class=\"_ _3\"></span>finanziament<span class=\"_ _b\"></span>i <span class=\"_ _3\"></span>alla <span class=\"_ _a\"></span>clientela<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsed3\">rimborsabili <span class=\"_ _b\"></span>mediante <span class=\"_ _b\"></span>delegazione <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>pagamento <span class=\"_ _b\"></span>e/o <span class=\"_ _b\"></span>cessione <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>quinto dello <span class=\"_ _b\"></span>stipendio <span class=\"_ _8\"></span>e/o<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws23d gsed4\">della pensione (il \u201cPortafoglio\u201d ed i \u201cCrediti\u201d) dalla Fides S.p.A. (\u201cOriginator\u201d) alla societ\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsa gsed5\">veicolo di cartolarizzazione appositamente costituita, Copped\u00e9 SPV S.r<span class=\"_ _3\"></span>.l. (\u201cSPV\u201d), con sede in<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsed6\">Italia ed avente come socio unico la Stichting Lapislazzuli.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsed7\">La <span class=\"_ _8\"></span>cartolarizzazione <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _1d\"></span>stata <span class=\"_ _1d\"></span>strutturata <span class=\"_ _1d\"></span>nel <span class=\"_ _8\"></span>rispetto <span class=\"_ _1d\"></span>dei <span class=\"_ _1d\"></span>requisiti <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>\u201csemplicit\u00e0, <span class=\"_ _1d\"></span>trasparenza <span class=\"_ _8\"></span>e<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsed8\">standardizzazione\u201d (STS) pr<span class=\"_ _2\"></span>evisti dal Regolamento (UE) 2017/2402.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsc1 gsed9\">L<span class=\"_ _a\"></span>\u2019operazione \u00e8 strutturata con l\u2019obiettivo di conseguire il miglioramento della gestione della<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gseda\">liquidit\u00e0, <span class=\"_ _7d\"></span>incentrato <span class=\"_ _3\"></span>sulla <span class=\"_ _3\"></span>ottimizzazione <span class=\"_ _3\"></span>della <span class=\"_ _7d\"></span>gestione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>portafoglio <span class=\"_ _3\"></span>crediti <span class=\"_ _7d\"></span>e <span class=\"_ _3\"></span>la <span class=\"_ _7d\"></span>diversificazione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsedb\">delle <span class=\"_ _a\"></span>fonti <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>finanziamento, <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>riduzione <span class=\"_ _a\"></span>del <span class=\"_ _2\"></span>loro <span class=\"_ _a\"></span>costo <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>l\u2019alimentazione <span class=\"_ _2\"></span>delle <span class=\"_ _a\"></span>scadenze <span class=\"_ _2\"></span>naturali<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsedc\">dell\u2019attivo <span class=\"_ _1d\"></span>con <span class=\"_ _24\"> </span>quelle <span class=\"_ _24\"></span>del <span class=\"_ _1d\"></span>passivo <span class=\"_ _24\"> </span>ed <span class=\"_ _24\"></span>ha <span class=\"_ _1d\"></span>consentito <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>d<span class=\"_ _b\"></span>isporre <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>liquidit\u00e0 <span class=\"_ _24\"> </span>necessaria <span class=\"_ _24\"></span>per <span class=\"_ _1d\"></span>la<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsedd\">propria operativit\u00e0.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws131 gsede\">L<span class=\"_ _a\"></span>\u2019Operazione - oggetto di private placement - \u00e8 stata perfezionata mediante l\u2019emissione di titoli<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsedf\">\u201cpartly <span class=\"_ _2\"></span>paid\u201d e <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>previsto <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>periodo di <span class=\"_ _2\"></span>ramp-up <span class=\"_ _2\"></span>pari a <span class=\"_ _a\"></span>12 mesi, <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>corso del <span class=\"_ _2\"></span>quale, <span class=\"_ _2\"></span>nell\u2019anno<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsee0\">2024 sono stati <span class=\"_ _b\"></span>ceduti ulteriori <span class=\"_ _b\"></span>portafogli di <span class=\"_ _b\"></span>crediti, con definiti criteri <span class=\"_ _b\"></span>di eleggibilit\u00e0, <span class=\"_ _b\"></span>derivanti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsee1\">da finanziamenti della medesima natura originati da Fides.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws9c gsee2\">Il portafoglio iniziale dell\u2019operazione ha valore nominale di Eur<span class=\"_ _2\"></span>o 267.349.509 (Outstanding<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15f gsee3\">Principal) e trattasi tutti di crediti performing con un corrispettivo di cessione comprensivo del<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsee4\">rateo interessi pari ad eur<span class=\"_ _2\"></span>o 267.668.072.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsdb gseb8\">Nel corso del periodo di ramp-up sono stati ceduti ulteriori euro 135.553.917 di cr<span class=\"_ _2\"></span>editi per cui<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gseb9\">l\u2019importo della notes al 31dicembre 2024 risultava cos\u00ec composto:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gseba\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Nota Senior: euro 296.955.612;<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsebb\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Nota Junior: euro   59.984.039.<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws134 gsebc\">La nota Senior \u00e8 stata sottoscritta interamente da Investitori professionali e l\u2019importo \u00e8 stato<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1b4 gsebd\">integralmente incassato dalla Societ\u00e0. Il controvalor<span class=\"_ _2\"></span>e della nota Senior \u00e8 rappresentato nella<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsebe\">V<span class=\"_ _a\"></span>oce <span class=\"_ _8\"></span>10 <span class=\"_ _8\"></span>Passivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _8\"></span>valutate <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>ammortizzato. <span class=\"_ _8\"></span>I <span class=\"_ _8\"></span>corrispondenti <span class=\"_ _8\"></span>interessi <span class=\"_ _8\"></span>passivi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsebf\">sono rappresentati a conto economico nella V<span class=\"_ _a\"></span>oce 20 Interessi passivi e oneri assimilati.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsec0\">La <span class=\"_ _a\"></span>nota <span class=\"_ _2\"></span>Junior <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>stata <span class=\"_ _a\"></span>integralmente <span class=\"_ _2\"></span>sottoscritta <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>Fides <span class=\"_ _a\"></span>che <span class=\"_ _2\"></span>ottempera <span class=\"_ _2\"></span>quindi <span class=\"_ _2\"></span>in <span class=\"_ _a\"></span>tal <span class=\"_ _2\"></span>modo <span class=\"_ _2\"></span>agli<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws91 gsec1\">obblighi di retention di cui all\u2019art. 6 del Regolamento (UE) 2017/2402 del Parlamento Eur<span class=\"_ _2\"></span>opeo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsec2\">e <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Consiglio <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>12 <span class=\"_ _8\"></span>dicembre <span class=\"_ _8\"></span>2017 <span class=\"_ _8\"></span>attraverso <span class=\"_ _8\"></span>l\u2019opzione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>cui <span class=\"_ _1d\"></span>al <span class=\"_ _8\"></span>paragrafo <span class=\"_ _8\"></span>3 <span class=\"_ _8\"></span>(d) <span class=\"_ _8\"></span>(c.d. <span class=\"_ _8\"></span>first<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsec3\">loss), da <span class=\"_ _b\"></span>cui consegue <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>permanere in capo <span class=\"_ _b\"></span>all\u2019Originator <span class=\"_ _b\"></span>di tutti <span class=\"_ _b\"></span>i rischi <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>benefici degli <span class=\"_ _b\"></span>stessi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsec4\">crediti ceduti. La <span class=\"_ _2\"></span>Controllata avendo mantenuto sostanzialmente tutti i rischi e <span class=\"_ _2\"></span>benefici relativi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd gsec5\">alle attivit\u00e0 cedute, mantiene in bilancio detti crediti per il lor<span class=\"_ _2\"></span>o intero ammontare, applicando<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsec6\">il trattamento <span class=\"_ _b\"></span>contabile <span class=\"_ _b\"></span>previsto dall\u2019IFRS9 <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>categoria <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>strumenti finanziari <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>cui <span class=\"_ _b\"></span>questi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsec7\">appartengono. <span class=\"_ _3\"></span>Almeno <span class=\"_ _3\"></span>fino <span class=\"_ _a\"></span>a <span class=\"_ _3\"></span>quando <span class=\"_ _a\"></span>parte <span class=\"_ _3\"></span>dei <span class=\"_ _a\"></span>titoli <span class=\"_ _3\"></span>junior <span class=\"_ _a\"></span>non <span class=\"_ _3\"></span>saranno <span class=\"_ _a\"></span>eventualmente <span class=\"_ _3\"></span>collocati<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsec8\">sul <span class=\"_ _1d\"></span>mercato, <span class=\"_ _8\"></span>le <span class=\"_ _1d\"></span>suddette <span class=\"_ _1d\"></span>operazioni <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>cessione <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>acquisto, <span class=\"_ _1d\"></span>da <span class=\"_ _1d\"></span>considerarsi <span class=\"_ _1d\"></span>congiuntamente<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsec9\">in <span class=\"_ _24\"> </span>virt\u00f9 <span class=\"_ _24\"> </span>del <span class=\"_ _1\"> </span>principio <span class=\"_ _24\"> </span>della <span class=\"_ _1\"> </span>prevalenza <span class=\"_ _24\"></span>della <span class=\"_ _24\"> </span>sostanza <span class=\"_ _24\"> </span>sulla <span class=\"_ _1\"> </span>forma, <span class=\"_ _24\"> </span>configurano <span class=\"_ _24\"> </span>una <span class=\"_ _1\"> </span>semplice<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws8c gseca\">trasformazione dei crediti in valori mobiliari (titoli), senza che vi sia alcun ef<span class=\"_ _2\"></span>fetto economico<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15e gsecb\">sostanziale. Nell'ambito dell\u2019Operazione Fides ricopre il ruolo di Servicer svolgendo le attivit\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws16f gsecc\">di riscossione dei crediti ceduti e servizi di cassa e pagamento ai sensi dell\u2019art. 2, commi 3, 6 e<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsecd\">6-bis della Legge 130.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1f8 gsece\">Si riepilogano nella tabella che segue le informazioni relative alle Notes dell\u2019operazione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsecf\">Copped\u00e8 2023 riferite al 31 dicembre 2025:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws314 gsee8\">Da ultimo si precisa che l\u2019informativa r<span class=\"_ _2\"></span>elativa alle operazioni cosiddette di \u201cauto-<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws106 gsee9\">cartolarizzazione\u201d \u00e8 contenuta nella Parte E - Sezione 2 - Rischi del consolidato prudenziale - 1.4<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gseea\">Rischio di liquidit\u00e0. T<span class=\"_ _a\"></span>rattasi, infatti, <span class=\"_ _b\"></span>di operazioni in cui il <span class=\"_ _b\"></span>Gruppo ha sottoscritto integralmente<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gseeb\">i <span class=\"_ _b\"></span>titoli <span class=\"_ _8\"></span>emessi <span class=\"_ _b\"></span>dal <span class=\"_ _b\"></span>veicolo, <span class=\"_ _b\"></span>con <span class=\"_ _8\"></span>l\u2019obiettivo <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>utilizzarli <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>l\u2019ottenimento <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>liquidit\u00e0, <span class=\"_ _b\"></span>attraverso<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wse4 gseec\">operazioni di politica monetaria con l\u2019Eurosistema o mediante operazioni di pr<span class=\"_ _2\"></span>onti contro<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gseed\">termine con controparti di mer<span class=\"_ _2\"></span>cato.<span class=\"_ _567\"> </span></div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gseee\">Operazione Desio SME<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gseef\">Nel <span class=\"_ _2\"></span>mese <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>febbraio <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span>(\u201cdata <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>efficacia <span class=\"_ _2\"></span>giuridica\u201d) <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>stata <span class=\"_ _2\"></span>perfezionata <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>cessione <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>titolo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsef0\">oneroso, in <span class=\"_ _b\"></span>blocco e <span class=\"_ _b\"></span>\u201cpro <span class=\"_ _b\"></span>soluto\u201d di <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>portafoglio <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>crediti derivanti <span class=\"_ _b\"></span>da <span class=\"_ _b\"></span>finanziamenti <span class=\"_ _b\"></span>a PMI<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws145 gsef1\">italiane ipotecari, chirografari e, in parte, garantiti da Medio Cr<span class=\"_ _2\"></span>edito Centrale, erogati da Banco<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf2 gsef2\">di Desio e della Brianza S.p.A. alla societ\u00e0 veicolo di cartolarizzazione appositamente costituita,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws106 gsef3\">Desio SME SPV S.r<span class=\"_ _3\"></span>.l., con sede in Italia ed avente come socio unico la Stichting Rugiada. Il valore<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws97 gsef4\">del portafoglio crediti oggetto di cessione nell\u2019operazione \u00e8 pari ad eur<span class=\"_ _2\"></span>o 540 milioni di euro in<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsef5\">termini di gross book value.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws82 gsef6\">Nell'ambito dell\u2019Operazione la Banca \u00e8 stata incaricata da Desio SME SPV S.r<span class=\"_ _3\"></span>.l. di svolgere, nel<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws4f gsef7\">ruolo di Servicer<span class=\"_ _3\"></span>, le attivit\u00e0 di riscossione dei crediti ceduti e servizi di cassa e pagamento ai<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs9c5\">sensi dell\u2019art. 2, commi 3, 6 e 6-bis della Legge 130.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws17d gsef8\">L<span class=\"_ _a\"></span>\u2019iniziativa rientra nel contesto di un\u2019operazione di cartolarizzazione di crediti in bonis (senza<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsef9\">\u201cderecognition\u201d) <span class=\"_ _30\"> </span>finalizzata <span class=\"_ _30\"> </span>a <span class=\"_ _30\"> </span>conseguire <span class=\"_ _30\"> </span>il <span class=\"_ _30\"> </span>miglioramento <span class=\"_ _30\"> </span>della <span class=\"_ _30\"> </span>gestione <span class=\"_ _77\"> </span>della <span class=\"_ _30\"> </span>liquidit\u00e0,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsefa\">attraverso <span class=\"_ _1\"> </span>l\u2019ottimizzazione <span class=\"_ _1\"> </span>della <span class=\"_ _1\"> </span>gestione <span class=\"_ _24\"> </span>del <span class=\"_ _1\"> </span>portafoglio <span class=\"_ _1\"> </span>e <span class=\"_ _1\"> </span>la <span class=\"_ _1\"> </span>diversificazione <span class=\"_ _1\"> </span>delle <span class=\"_ _1\"> </span>fonti <span class=\"_ _1\"> </span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsefb\">finanziamento.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd gsefc\">A fronte di detta operazione, la societ\u00e0 veicolo ha emesso le seguenti due classi di Titoli e un<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsefd\">Loans:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsefe\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Class A1 Loan (\u20ac 200 milioni) sottoscritto da JP Morgan Milan Branch,<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gseff\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Class A2 Notes (\u20ac 145 milioni) sottoscritte da Banco Desio,<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsf00\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Class B Junior (\u20ac 198 milioni) sottoscritte da Banco Desio.<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws17 gsf01\">Le notes di Classe A2 risultano interamente sottoscritte dall\u2019Originator Banco Desio e al 31<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsf02\">dicembre 2025, non risultano esser<span class=\"_ _2\"></span>e state utilizzate in nessuna operazione di long-term repo.<span class=\"_ _567\"> </span></div>Il valore delle Notes di Classe A2, alla data del 31 dicembr<span class=\"_ _2\"></span>e 2025, risulta rappresentato nella<span class=\"_ _567\"> </span>seguente tabella.<span class=\"_ _567\"> </span>Nel mese <span class=\"_ _2\"></span>di dicembr<span class=\"_ _2\"></span>e 2025, <span class=\"_ _2\"></span>Banco Desio, <span class=\"_ _2\"></span>in qualit\u00e0 <span class=\"_ _2\"></span>di unico <span class=\"_ _2\"></span>detentore <span class=\"_ _2\"></span>dei titoli di <span class=\"_ _2\"></span>Classe A2 <span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span>B <span class=\"_ _a\"></span>ha <span class=\"_ _2\"></span>esercitato <span class=\"_ _3\"></span>l'opzione <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>ammortamento <span class=\"_ _2\"></span>sequenziale <span class=\"_ _a\"></span>(\"Sequential <span class=\"_ _2\"></span>Amortisation <span class=\"_ _a\"></span>Instruction\")<span class=\"_ _567\"> </span>ai sensi del Regolamento sull\u2019Organizzazione dei Portatori dei Titoli (\u201cRules of the Or<span class=\"_ _2\"></span>ganisation<span class=\"_ _567\"> </span>of the Noteholders\u201d).<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>ale facolt\u00e0 prevede che, a partir<span class=\"_ _2\"></span>e dalla Data di Pagamento di dicembre 2025 e per ciascuna<span class=\"_ _567\"> </span>Data di Pagamento successiva, i rimborsi seguano un profilo di ammortamento sequenziale.<span class=\"_ _567\"> </span>Le Classi Senior (A1 e A2) saranno rimborsate pro-rata e pari passu tra lor<span class=\"_ _2\"></span>o, con priorit\u00e0 rispetto<span class=\"_ _567\"> </span>alla Classe B, che sar\u00e0 ripagata solo a seguito del rimborso integrale delle Classi Senior<span class=\"_ _3\"></span>.<span class=\"_ _567\"> </span>Operazione Fauno<span class=\"_ _567\"> </span>Nel mese di novembre 2024 la contr<span class=\"_ _2\"></span>ollata Fides ha perfezionata la cessione a titolo oneroso e<span class=\"_ _567\"> </span>pro soluto di un portafoglio di cr<span class=\"_ _2\"></span>editi pecuniari derivanti da Prestiti personali (il \u201cPortafoglio\u201d<span class=\"_ _567\"> </span>ed i \u201cCrediti\u201d) dalla Fides S.p.A. (\u201cOriginator\u201d) alla societ\u00e0 veicolo di cartolarizzazione<span class=\"_ _567\"> </span>appositamente costituita, Fauno SPV S.r<span class=\"_ _3\"></span>.l. (\u201cSPV\u201d), con sede in Italia ed avente come socio<span class=\"_ _567\"> </span>unico la M&amp;G T<span class=\"_ _3\"></span>rustee Company Limited.<span class=\"_ _567\"> </span>La <span class=\"_ _8\"></span>cartolarizzazione <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _1d\"></span>stata <span class=\"_ _8\"></span>strutturata <span class=\"_ _1d\"></span>nel <span class=\"_ _1d\"></span>rispetto <span class=\"_ _1d\"></span>dei <span class=\"_ _8\"></span>requisiti <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>\u201csemplicit\u00e0, <span class=\"_ _1d\"></span>trasparenza <span class=\"_ _8\"></span>e<span class=\"_ _567\"> </span>standardizzazione\u201d (STS) pr<span class=\"_ _2\"></span>evisti dal Regolamento (UE) 2017/2402.<span class=\"_ _567\"> </span><table class=\"s w6df h240\" id=\"_54e73185-7edb-45a4-b91f-0ca91b438351\"><tr><td class=\"t m0 x21fc h27 y4593 ff6 fs16 fc0 sc0 ls0 ws0\">Operazioni di cartolarizzazione non cancellate dal bilancio<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x219d y4594 w6e0 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Societ\u00e0 V<span class=\"_ _2\"></span>eicolo<span class=\"_ _567\"> </span></div></td><td class=\"c n x21fd y4594 w6e1 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Originator<span class=\"_ _567\"> </span></div></td><td class=\"c n x21fe y4594 w6e2 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Data emissione<span class=\"_ _567\"> </span></div></td><td class=\"c n x21ff y4594 w6d2 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Operazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x2200 y4594 w6e3 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia di<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x2201 h27 y4595 ff6 fs16 fc0 sc0 ls0 ws0\">titoli<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x2202 h27 y4595 ff6 fs16 fc0 sc0 ls0 ws0\">cartolarizzazione<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y40c7 w6e4 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Desio SME SPV S.r<span class=\"_ _a\"></span>.l.<span class=\"_ _567\"> </span></div></td><td class=\"c n x2203 y40c7 w6e5 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Banco Desio<span class=\"_ _567\"> </span></div></td><td class=\"c n x2204 y40c7 w6e6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Febbraio 2024<span class=\"_ _567\"> </span></div></td><td class=\"c n x2205 y40c7 w6e7 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Desio SME<span class=\"_ _567\"> </span></div></td><td class=\"c n x2206 y40c7 w6e8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Crediti in bonis<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x2207 h28 y4596 ff9 fs16 fc0 sc0 ls0 ws0\">e della Brianza S.p.A.<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr></table><table class=\"s w6e9 h241\" id=\"_47452841-e228-443b-a481-ae066471cb04\"><tr><td class=\"c n x304 y4597 w6e1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Originator<span class=\"_ _567\"> </span></div></td><td class=\"c n x2208 y4597 w6ea h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore 31.12.2025*<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w6eb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Banco Desio S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n x2209 y3de2 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">49.142<span class=\"_ _567\"> </span></div></td></tr></table>*(importi in migliaia di euro)<span class=\"_ _567\"> </span><table class=\"s w6d1 h23f\" id=\"_2727c815-afe5-46d6-a84d-df37cd6876df\"><tr><td class=\"c n x207d y4590 w6b1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">ISIN<span class=\"_ _567\"> </span></div></td><td class=\"c n x21e1 y4590 w6ae h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Descrizione<span class=\"_ _567\"> </span></div></td><td class=\"c n x21e2 y4590 w6d2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Operazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x21e3 y4590 w6d3 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Piazza<span class=\"_ _567\"> </span></div></td><td class=\"c n x21e4 y4590 w6d4 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>asso/Spread<span class=\"_ _567\"> </span></div></td><td class=\"c n x21e5 y4590 w6d5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Rating<span class=\"_ _567\"> </span></div></td><td class=\"c n x21e6 y4590 w6d6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Data Chiusura<span class=\"_ _567\"> </span></div></td><td class=\"c n x21e7 y4590 w6d7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Valor<span class=\"_ _2\"></span>e nominale<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x9d5 h27 y4598 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore r<span class=\"_ _2\"></span>esiduo </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x21e8 h27 y4599 ff6 fs16 fc0 sc0 ls0 ws0\">Quotazione<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x21e9 h27 y4599 ff6 fs16 fc0 sc0 ls0 ws0\">emesso*<span class=\"_ _567\"> </span></td><td class=\"t m0 x1ca4 h2c y4599 ffb fs16 fc0 sc0 ls0 ws0\">a fine esercizio*<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y41e7 w6b8 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">IT0005624587<span class=\"_ _567\"> </span></div></td><td class=\"c n x21ea y41e7 w6d8 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Classe A - Senior<span class=\"_ _567\"> </span></div></td><td class=\"c n x220a y41e7 w6ec h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Fauno<span class=\"_ _567\"> </span></div></td><td class=\"c n x220b y41e7 w6da h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">n.q<span class=\"_ _567\"> </span></div></td><td class=\"c n x220c y41e7 w6ed h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Euribor 3M/ 0,80<span class=\"_ _567\"> </span></div></td><td class=\"c n x220d y41e7 w6ee h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Not rated<span class=\"_ _567\"> </span></div></td><td class=\"c n x220e y41e7 w6ef h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">December 2036<span class=\"_ _567\"> </span></div></td><td class=\"c n x220f y41e7 wb0 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">215.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x2210 y41e7 wa8 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">146.521<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42a7 w6b8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">IT0005624595<span class=\"_ _567\"> </span></div></td><td class=\"c n x21f2 y42a7 w6dd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Classe J - Junior<span class=\"_ _567\"> </span></div></td><td class=\"c n x2211 y42a7 w6ec h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Fauno<span class=\"_ _567\"> </span></div></td><td class=\"c n x2212 y42a7 w6da h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">n.q<span class=\"_ _567\"> </span></div></td><td class=\"c n x2213 y42a7 w1d4 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2<span class=\"_ _567\"> </span></div></td><td class=\"c n x2214 y42a7 w6ee h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Not rated<span class=\"_ _567\"> </span></div></td><td class=\"c n x2215 y42a7 w6f0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">December 2036<span class=\"_ _567\"> </span></div></td><td class=\"c n x2216 y42a7 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">39.700<span class=\"_ _567\"> </span></div></td><td class=\"c n x2217 y42a7 wcb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">39.700<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x21fa y3de2 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">254.700<span class=\"_ _567\"> </span></div></td><td class=\"c n x21fb y3de2 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">186.221<span class=\"_ _567\"> </span></div></td></tr></table>*(importi in migliaia di euro)<span class=\"_ _567\"> </span><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf17\">L<span class=\"_ _a\"></span>\u2019operazione <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>strutturata <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>l\u2019obiettivo <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>ottimizzare <span class=\"_ _3\"></span>la <span class=\"_ _a\"></span>gestione <span class=\"_ _a\"></span>della <span class=\"_ _a\"></span>liquidit\u00e0, <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>contempo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf18\">di <span class=\"_ _1\"> </span>diversificare <span class=\"_ _24\"> </span>le <span class=\"_ _1\"> </span>fonti <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>finanziamento <span class=\"_ _1\"> </span>per <span class=\"_ _1\"> </span>consentire <span class=\"_ _24\"> </span>alla <span class=\"_ _1\"> </span>Societ\u00e0 <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>finanziare <span class=\"_ _1\"> </span>la <span class=\"_ _1\"> </span>propria<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsf19\">operativit\u00e0.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws11e gsf1a\">L<span class=\"_ _a\"></span>\u2019operazione - oggetto di private placement - \u00e8 stata perfezionata mediante l\u2019emissione di titoli<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsf1b\">\u201cfully paid\u201d. L<span class=\"_ _a\"></span>\u2019importo dei titoli alla issue date del 12 dicembre 2024 era pari a:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsf1c\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Classe A Senior Euro 215.000.000 (Issue price: 100%)<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsf1d\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Classe J Junior Euro 39.700.000 (Issue price: 100%)<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws137 gsf1e\">Il portafoglio iniziale dell\u2019operazione ha valore nominale di eur<span class=\"_ _2\"></span>o 249.657.089,25 (Outstanding<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15f gsf1f\">Principal) e trattasi tutti di crediti performing con un corrispettivo di cessione comprensivo del<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs105\">rateo interessi e delle spese incasso rata a scader<span class=\"_ _2\"></span>e pari ad euro 252.049.127,20.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsbf gsf20\">La nota Senior \u00e8 stata sottoscritta da Investitori istituzionali e l\u2019importo \u00e8 stato integralmente<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1d3 gsf21\">incassato dalla Controllata. Il contr<span class=\"_ _2\"></span>ovalore della nota Senior \u00e8 rappresentato nella V<span class=\"_ _a\"></span>oce 10<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf22\">Passivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _1d\"></span>valutate <span class=\"_ _1d\"></span>al <span class=\"_ _8\"></span>costo <span class=\"_ _1d\"></span>ammortizzato <span class=\"_ _1d\"></span>a) <span class=\"_ _1d\"></span>debiti; <span class=\"_ _8\"></span>i <span class=\"_ _1d\"></span>correlati <span class=\"_ _8\"></span>interessi <span class=\"_ _8\"></span>passivi <span class=\"_ _1d\"></span>sono<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs109\">rappresentati a conto economico nella V<span class=\"_ _a\"></span>oce 20 Interessi passivi e oneri assimilati. </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf04\">La <span class=\"_ _a\"></span>nota <span class=\"_ _2\"></span>Junior <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>stata <span class=\"_ _a\"></span>integralmente <span class=\"_ _2\"></span>sottoscritta <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>Fides <span class=\"_ _a\"></span>che <span class=\"_ _2\"></span>ottempera <span class=\"_ _2\"></span>quindi <span class=\"_ _2\"></span>in <span class=\"_ _a\"></span>tal <span class=\"_ _2\"></span>modo <span class=\"_ _2\"></span>agli<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws91 gsf05\">obblighi di retention di cui all\u2019art. 6 del Regolamento (UE) 2017/2402 del Parlamento Eur<span class=\"_ _2\"></span>opeo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf06\">e <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Consiglio <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>12 <span class=\"_ _8\"></span>dicembre <span class=\"_ _8\"></span>2017 <span class=\"_ _8\"></span>attraverso <span class=\"_ _8\"></span>l\u2019opzione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>cui <span class=\"_ _1d\"></span>al <span class=\"_ _8\"></span>paragrafo <span class=\"_ _8\"></span>3 <span class=\"_ _8\"></span>(d) <span class=\"_ _8\"></span>(c.d. <span class=\"_ _8\"></span>first<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf07\">loss), da <span class=\"_ _b\"></span>cui consegue <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>permanere in capo <span class=\"_ _b\"></span>all\u2019Originator <span class=\"_ _b\"></span>di tutti <span class=\"_ _b\"></span>i rischi <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>benefici degli <span class=\"_ _b\"></span>stessi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf08\">crediti ceduti. La <span class=\"_ _2\"></span>Controllata avendo mantenuto sostanzialmente tutti i rischi e <span class=\"_ _2\"></span>benefici relativi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd gsf09\">alle attivit\u00e0 cedute, mantiene in bilancio detti crediti per il lor<span class=\"_ _2\"></span>o intero ammontare, applicando<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf0a\">il trattamento <span class=\"_ _b\"></span>contabile <span class=\"_ _b\"></span>previsto dall\u2019IFRS9 <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>categoria <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>strumenti finanziari <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>cui <span class=\"_ _b\"></span>questi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf0b\">appartengono. <span class=\"_ _3\"></span>Almeno <span class=\"_ _3\"></span>fino <span class=\"_ _a\"></span>a <span class=\"_ _3\"></span>quando <span class=\"_ _a\"></span>parte <span class=\"_ _3\"></span>dei <span class=\"_ _a\"></span>titoli <span class=\"_ _3\"></span>junior <span class=\"_ _a\"></span>non <span class=\"_ _3\"></span>saranno <span class=\"_ _a\"></span>eventualmente <span class=\"_ _3\"></span>collocati<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf0c\">sul <span class=\"_ _1d\"></span>mercato, <span class=\"_ _8\"></span>le <span class=\"_ _1d\"></span>suddette <span class=\"_ _1d\"></span>operazioni <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>cessione <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>acquisto, <span class=\"_ _1d\"></span>da <span class=\"_ _1d\"></span>considerarsi <span class=\"_ _1d\"></span>congiuntamente<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf0d\">in <span class=\"_ _24\"> </span>virt\u00f9 <span class=\"_ _24\"> </span>del <span class=\"_ _1\"> </span>principio <span class=\"_ _24\"> </span>della <span class=\"_ _1\"> </span>prevalenza <span class=\"_ _24\"></span>della <span class=\"_ _24\"> </span>sostanza <span class=\"_ _24\"> </span>sulla <span class=\"_ _1\"> </span>forma, <span class=\"_ _24\"> </span>configurano <span class=\"_ _24\"> </span>una <span class=\"_ _1\"> </span>semplice<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws8c gsf0e\">trasformazione dei crediti in valori mobiliari (titoli), senza che vi sia alcun ef<span class=\"_ _2\"></span>fetto economico<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsf0f\">sostanziale.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws9f gsf10\">Nell'ambito dell\u2019operazione, Fides ricopre il ruolo di Servicer svolgendo le attivit\u00e0 di riscossione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsb6 gsf11\">dei crediti ceduti e servizi di cassa e pagamento ai sensi dell\u2019art. 2, commi 3, 6 e 6-bis della<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsf12\">Legge 130.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsf13\">Gli incassi gestiti nel 2024 ammontano complessivamente ad euro 11.052 migliaia di eur<span class=\"_ _2\"></span>o.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws85 gsf14\">Si riepilogano nella tabella che segue le informazioni relative alle Notes dell\u2019operazione Fauno<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsf15\">riferite al 31 dicembre 2025:<span class=\"_ _567\"> </span></div><table class=\"s w6d1 h23f\" id=\"_d614c12d-f810-4ced-b3cd-b10f533a033b\"><tr><td class=\"c n x207d y4590 w6b1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">ISIN<span class=\"_ _567\"> </span></div></td><td class=\"c n x21e1 y4590 w6ae h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Descrizione<span class=\"_ _567\"> </span></div></td><td class=\"c n x21e2 y4590 w6d2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Operazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x21e3 y4590 w6d3 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Piazza<span class=\"_ _567\"> </span></div></td><td class=\"c n x21e4 y4590 w6d4 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>asso/Spread<span class=\"_ _567\"> </span></div></td><td class=\"c n x21e5 y4590 w6d5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Rating<span class=\"_ _567\"> </span></div></td><td class=\"c n x21e6 y4590 w6d6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Data Chiusura<span class=\"_ _567\"> </span></div></td><td class=\"c n x21e7 y4590 w6d7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Valor<span class=\"_ _2\"></span>e nominale<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x9d5 h27 y4598 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore r<span class=\"_ _2\"></span>esiduo </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x21e8 h27 y4599 ff6 fs16 fc0 sc0 ls0 ws0\">Quotazione<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x21e9 h27 y4599 ff6 fs16 fc0 sc0 ls0 ws0\">emesso*<span class=\"_ _567\"> </span></td><td class=\"t m0 x1ca4 h2c y4599 ffb fs16 fc0 sc0 ls0 ws0\">a fine esercizio*<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y41e7 w6b8 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">IT0005675092<span class=\"_ _567\"> </span></div></td><td class=\"c n x21ea y41e7 w6d8 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Classe A - Senior<span class=\"_ _567\"> </span></div></td><td class=\"c n x21eb y41e7 w6d9 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Copped\u00e8 2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x21ec y41e7 w6da h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">n.q<span class=\"_ _567\"> </span></div></td><td class=\"c n x2218 y41e7 w6ed h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Euribor 3M/ 0,74<span class=\"_ _567\"> </span></div></td><td class=\"c n x2219 y41e7 w6ee h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Not rated<span class=\"_ _567\"> </span></div></td><td class=\"c n x38d y41e7 w663 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">January 2038<span class=\"_ _567\"> </span></div></td><td class=\"c n x221a y41e7 wb0 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">276.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x221b y41e7 wa8 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">276.000<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42a7 w6b8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">IT0005675100<span class=\"_ _567\"> </span></div></td><td class=\"c n x21f2 y42a7 w6dd h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Classe J - Junior<span class=\"_ _567\"> </span></div></td><td class=\"c n x21f3 y42a7 w6d9 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Copped\u00e8 2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x21f4 y42a7 w6da h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">n.q<span class=\"_ _567\"> </span></div></td><td class=\"c n x21f5 y42a7 w103 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2<span class=\"_ _567\"> </span></div></td><td class=\"c n x21f6 y42a7 w6dc h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Not rated<span class=\"_ _567\"> </span></div></td><td class=\"c n x221c y42a7 w663 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">January 2038<span class=\"_ _567\"> </span></div></td><td class=\"c n x221d y42a7 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">37.262<span class=\"_ _567\"> </span></div></td><td class=\"c n x221e y42a7 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">37.262<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x21fa y3de2 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">313.262<span class=\"_ _567\"> </span></div></td><td class=\"c n x21fb y3de2 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">313.262<span class=\"_ _567\"> </span></div></td></tr></table>*(importi in migliaia di euro)<span class=\"_ _567\"> </span><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gs755\">Operazione Copped\u00e8 2025<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws106 gse62\">Nel mese di ottobre 2025 la contr<span class=\"_ _2\"></span>ollata Fides S.p.A. ha perfezionato la cessione a titolo oneroso<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gse63\">e pr<span class=\"_ _2\"></span>o soluto di <span class=\"_ _2\"></span>un portafoglio <span class=\"_ _2\"></span>crediti derivanti <span class=\"_ _2\"></span>da finanziamenti er<span class=\"_ _2\"></span>ogati dalla societ\u00e0 <span class=\"_ _2\"></span>e garantiti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gse64\">da <span class=\"_ _9\"> </span>cessione <span class=\"_ _38\"> </span>del <span class=\"_ _9\"> </span>quinto <span class=\"_ _38\"> </span>dello <span class=\"_ _9\"> </span>stipendio  e/o <span class=\"_ _9\"> </span>delegazione <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>pagamento <span class=\"_ _38\"> </span>dalla <span class=\"_ _9\"> </span>Fides  S.p.A.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws14a gsf27\">(\u201cOriginator\u201d) alla societ\u00e0 veicolo di cartolarizzazione Copped\u00e9 SPV S.r<span class=\"_ _3\"></span>.l. (\u201cSPV\u201d). Il veicolo,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wse6 gsf28\">per la suddetta operazione ha costituito un apposito e segregato comporto, ed accoglie in<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsf29\">altrettanti comparti anche le Operazioni Coppede 2022 e Coppede 2023.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws176 gsf2a\">L<span class=\"_ _a\"></span>\u2019operazione oggetto di private placement \u00e8 stata perfezionata mediante l\u2019emissione di titoli<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsf2b\">alla issue date del 28 dicembre 2025 pari ad eur<span class=\"_ _2\"></span>o 313.262.000:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gse68\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Classe A Senior Euro 276.000.000 (Issue price: 100%)<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsf2c\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Classe J Junior Euro 37.262.000 (Issue price: 100%)<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws137 gsf2d\">Il portafoglio iniziale dell\u2019operazione ha valore nominale di eur<span class=\"_ _2\"></span>o 306.939.825,78 (Outstanding<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15f gse6b\">Principal) e trattasi tutti di crediti performing con un corrispettivo di cessione comprensivo del<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gse6c\">rateo interessi pari ad eur<span class=\"_ _2\"></span>o 269.811.188,28. </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws84 gsf04\">Fides ottempera agli obblighi di retention di cui all\u2019art. 6 del Regolamento (UE) 2017/2402<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsdd gsf05\">del Parlamento Europeo e del Consiglio del 12 dicembr<span class=\"_ _2\"></span>e 2017 attraverso l\u2019opzione di cui al<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf06\">paragrafo <span class=\"_ _2\"></span>3 <span class=\"_ _2\"></span>(d) <span class=\"_ _2\"></span>(c.d. <span class=\"_ _2\"></span>first <span class=\"_ _2\"></span>loss) <span class=\"_ _2\"></span>avendo sottoscritto <span class=\"_ _a\"></span>integralmente <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>titolo Junior <span class=\"_ _a\"></span>da <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>consegue<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf07\">il permanere in capo all\u2019Originator di tutti i rischi e benefici degli stessi cr<span class=\"_ _2\"></span>editi ceduti.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf08\">La <span class=\"_ _1\"> </span>cartolarizzazione <span class=\"_ _1\"> </span>\u00e8 <span class=\"_ _9\"> </span>stata <span class=\"_ _24\"> </span>strutturata <span class=\"_ _9\"> </span>nel <span class=\"_ _1\"> </span>rispetto <span class=\"_ _1\"> </span>dei <span class=\"_ _1\"> </span>requisiti <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>\u201csemplicit\u00e0, <span class=\"_ _24\"> </span>trasparenza<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1e2 gsf09\">e standardizzazione\u201d (STS) pr<span class=\"_ _2\"></span>evisti dal Regolamento (UE) 2017/2402. Prime Collateralised<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf0a\">Securities (PCS) EU SAS ha agito in qualit\u00e0 di terzo verificatore di tali r<span class=\"_ _2\"></span>equisiti.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws104 gsf0c\">Banca Finanziaria Internazionale S.p.A. e Cr\u00e9dit Agricole Corporate and Investment Bank<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf0d\">(CACIB) hanno agito rispettivamente in qualit\u00e0 di Arranger e Co-Arranger<span class=\"_ _3\"></span>.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws12 gsf0e\">Cr\u00e9dit Agricole Corporate and Investment Bank (CACIB) ha sottoscritto integralmente la nota<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsf0f\">senior<span class=\"_ _3\"></span>.Banco di Desio svolge il ruolo di chash deposit account.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws54 gsf11\">Nell'ambito dell\u2019Operazione Fides ricopre il ruolo di Servicer svolgendo le attivit\u00e0 di riscossione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsb6 gsf12\">dei crediti ceduti e servizi di cassa e pagamento ai sensi dell\u2019art. 2, commi 3, 6 e 6-bis della<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsf13\">Legge 130.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1f8 gsf14\">Si riepilogano nella tabella che segue le informazioni relative alle Notes dell\u2019operazione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsf15\">Copped\u00e8 2025 riferite al 31 dicembre 2025:<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gsf2f\">Informazioni di natura quantitativa<span class=\"_ _567\"> </span></div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gsf30\">C.1 <span class=\"_ _3\"></span>Consolidato <span class=\"_ _a\"></span>Prudenziale <span class=\"_ _a\"></span>- <span class=\"_ _a\"></span>Esposizioni <span class=\"_ _a\"></span>derivanti <span class=\"_ _a\"></span>dalle <span class=\"_ _a\"></span>principali <span class=\"_ _3\"></span>operazioni <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>cartolarizzazione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gsf31\">\"proprie\" ripartite per tipologia di attivit\u00e0 cartolarizzate e per tipologia di esposizioni<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsae gsf32\">Per le operazioni in cui le attivit\u00e0 cedute sono oggetto di integrale cancellazione, il valore di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd4 gsf33\">bilancio rappresenta il valor<span class=\"_ _2\"></span>e dei titoli senior<span class=\"_ _a\"></span>, mezzanine e junior detenuti al costo ammortizzato<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf34\">o al lor<span class=\"_ _2\"></span>o fair value coer<span class=\"_ _2\"></span>entemente al portafoglio in cui sono <span class=\"_ _2\"></span>allocati (attivit\u00e0 finanziarie al costo </div><div class=\"gsf35\"><table class=\"s w6f1 h242\" id=\"_0099417c-4ee3-4a93-a977-8fd0378f6c90\"><tr><td class=\"t m0 x59d h3 y459a ff8 fs3 fc0 sc0 ls0 ws0\">ammortizzato o attivit\u00e0 finanziarie obbligatoriamente valutate al fair value).<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 x59d h3 y459b ff7 fs3 fc0 sc0 ls0 wsc1\">Per le operazioni in cui le attivit\u00e0 cedute sono rimaste integralmente iscritte nell\u2019attivo dello </td></tr><tr><td class=\"t m0 x59d h3 y459c ff7 fs3 fc0 sc0 ls0 ws1ac\">stato patrimoniale, il valore di bilancio corrisponde al \u201crischio trattenuto\u201d, misurato come </td></tr></table></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws13 gsf36\">sbilancio fra le attivit\u00e0 cedute e le corrispondenti passivit\u00e0 alla data di riferimento del bilancio.<span class=\"_ _567\"> </span></div><div class=\"gsf37\"><table class=\"s w6f2 h243\" id=\"_0bc2abaa-7c83-46f3-91c5-a8db65cdda50\"><tr><td class=\"t m0 x547 h27 y459d ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia Attivita' </td><td></td><td></td><td></td><td class=\"t m0 x170a h27 y459d ff6 fs16 fc0 sc0 ls0 ws0\">Esposizioni per cassa<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h27 y459e ff6 fs16 fc0 sc0 ls0 ws0\">Cartolarizzate/ Esposizioni<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c n x221f y459f w6f3 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Senior<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x2220 y459f w6f4 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Mezzanine<span class=\"_ _567\"> </span></div></td><td class=\"c n x2221 y459f w6f5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Junior<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c n x1314 y45a0 w2d5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore di bilancio<span class=\"_ _567\"> </span></div></td><td class=\"c n x2222 y45a0 w6f6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Rettif./ripr<span class=\"_ _a\"></span>. di valore<span class=\"_ _567\"> </span></div></td><td class=\"c n x2223 y45a0 w2d5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore di bilancio<span class=\"_ _567\"> </span></div></td><td class=\"c n x2224 y45a0 w6f6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Rettif./ripr<span class=\"_ _a\"></span>. di valore<span class=\"_ _567\"> </span></div></td><td class=\"c n x2225 y45a0 w2d5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Valor<span class=\"_ _2\"></span>e di bilancio<span class=\"_ _567\"> </span></div></td><td class=\"c n x2226 y45a0 w6f7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Rettif./ripr<span class=\"_ _3\"></span>. di valore<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y423d w6f8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A. Oggetto di integrale cancellazione dal bilancio<span class=\"_ _567\"> </span></div></td><td class=\"c n x2227 y423d wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">80.079<span class=\"_ _567\"> </span></div></td><td class=\"c n x2228 y423d wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.459<span class=\"_ _567\"> </span></div></td><td class=\"c n x2229 y423d w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">31<span class=\"_ _567\"> </span></div></td><td class=\"c n x222a y423d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x222b y423d w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2<span class=\"_ _567\"> </span></div></td><td class=\"c n x222c y423d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1a86 y44c5 w6f9 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">attivit\u00e0 finanziarie valutate al costo ammortizzato<span class=\"_ _567\"> </span></div></td><td class=\"c n x222d y44c5 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">80.079<span class=\"_ _567\"> </span></div></td><td class=\"c n x222e y44c5 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.459<span class=\"_ _567\"> </span></div></td><td class=\"c n x222f y44c5 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2<span class=\"_ _567\"> </span></div></td><td class=\"c n x2230 y44c5 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2231 y44c5 w222 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2<span class=\"_ _567\"> </span></div></td><td class=\"c n x2232 y44c5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4006 w6fa h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">B. Oggetto di parziale cancellazione dal bilancio<span class=\"_ _567\"> </span></div></td><td class=\"c n x2233 y4006 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2234 y4006 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2235 y4006 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2236 y4006 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2237 y4006 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2238 y4006 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w6fb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C. Non cancellate dal bilancio<span class=\"_ _567\"> </span></div></td><td class=\"c n x2239 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x223a y3de2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x223b y3de2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x223c y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x223d y3de2 w189 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">135.334<span class=\"_ _567\"> </span></div></td><td class=\"c n x223e y3de2 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.928<span class=\"_ _567\"> </span></div></td></tr></table></div>C.2 <span class=\"_ _a\"></span>Consolidato <span class=\"_ _2\"></span>Prudenziale <span class=\"_ _a\"></span>- <span class=\"_ _a\"></span>Esposizioni <span class=\"_ _2\"></span>derivanti <span class=\"_ _a\"></span>dalle <span class=\"_ _2\"></span>principali <span class=\"_ _a\"></span>operazioni <span class=\"_ _a\"></span><span class=\"ls74 ws315\">di <span class=\"_ _2\"></span>cartolarizzazione<span class=\"_ _567\"> </span></span>\"di terzi\" ripartite per <span class=\"_ _2\"></span>tipologia di attivit\u00e0 cartolarizzate<span class=\"ls0 ws0\"> e per tipologia di esposizioni<span class=\"_ _567\"> </span></span><table class=\"s w6fc h244\" id=\"_1f5a4291-2df6-4158-a4bb-177492c8a085\"><tr><td class=\"t m0 x547 h27 y45a1 ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia Attivita' </td><td></td><td></td><td></td><td class=\"t m0 x754 h27 y45a1 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizioni per cassa<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h27 y45a2 ff6 fs16 fc0 sc0 ls0 ws0\">Cartolarizzate/ Esposizioni<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c n x223f y45a3 w6f3 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Senior<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x122d y45a3 w6f4 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Mezzanine<span class=\"_ _567\"> </span></div></td><td class=\"c n x2240 y45a3 w6f5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Junior<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c n x129b y45a4 w2d5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore di bilancio<span class=\"_ _567\"> </span></div></td><td class=\"c n x2241 y45a4 w6f6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Rettif./ripr<span class=\"_ _a\"></span>. di valore<span class=\"_ _567\"> </span></div></td><td class=\"c n x2242 y45a4 w2d5 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore di bilancio<span class=\"_ _567\"> </span></div></td><td class=\"c n x2243 y45a4 w6f6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Rettif./ripr<span class=\"_ _a\"></span>. di valore<span class=\"_ _567\"> </span></div></td><td class=\"c n x2244 y45a4 w6fd h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _a\"></span>alore di bilancio<span class=\"_ _567\"> </span></div></td><td class=\"c n x2245 y45a4 w6f7 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Rettif./ripr<span class=\"_ _3\"></span>. di valore<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f01 w451 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Crediti verso clientela<span class=\"_ _567\"> </span></div></td><td class=\"c n x2246 y3f01 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">83.370<span class=\"_ _567\"> </span></div></td><td class=\"c n x2247 y3f01 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5.978<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td></tr></table><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gsf4e\">C.3 Consolidato Prudenziale \u2013 Interessenze in societ\u00e0 veicolo per la<span class=\"_ _567\"> </span> </div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gsf4f\">cartolarizzazione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsbc gsf50\">Si segnala che, nell\u2019ambito delle operazioni di cartolarizzazioni strutturate dal Gruppo a valere<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsa2 gsf51\">su proprie attivit\u00e0, sono stati utilizzati special purpose vehicles che rappr<span class=\"_ _2\"></span>esentano soggetti terzi,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf52\">nei confr<span class=\"_ _2\"></span>onti dei <span class=\"_ _2\"></span>quali il <span class=\"_ _2\"></span>Gruppo non <span class=\"_ _2\"></span>intrattiene legami <span class=\"_ _2\"></span>partecipativi: per <span class=\"_ _2\"></span>tale motivo <span class=\"_ _2\"></span>non viene<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsf53\">fornita alcuna informativa nella presente sezione.<span class=\"_ _567\"> </span></div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gsf54\">C.4 Societ\u00e0 veicolo per la cartolarizzazione non consolidate<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws14a gsf32\">Il presente paragrafo accoglie l\u2019informativa sulle societ\u00e0 veicolo per la cartolarizzazione non<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf55\">consolidate, <span class=\"_ _24\"> </span>diverse <span class=\"_ _24\"> </span>da <span class=\"_ _1\"> </span>quelle <span class=\"_ _24\"> </span>utilizzate <span class=\"_ _1\"> </span>in <span class=\"_ _24\"></span>operazioni <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>autocartolarizzazione, <span class=\"_ _24\"> </span>nelle <span class=\"_ _24\"> </span>quali <span class=\"_ _1\"> </span>il<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws134 gsf56\">Gruppo non detiene alcuna partecipazione al capitale; si rinvia al precedente paragrafo \u201cC \u2013<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf57\">Operazioni <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>cartolarizzazione\u201d <span class=\"_ _b\"></span>\u201cInformazioni <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>natura <span class=\"_ _8\"></span>qualitativa\u201d <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>l\u2019informativa <span class=\"_ _8\"></span>relativa<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1ff gsf58\">alle operazioni 2W<span class=\"_ _a\"></span>orlds s.r<span class=\"_ _a\"></span>.l., Desio SME SPV S.r<span class=\"_ _a\"></span>.l., con originator Banco Desio, Copped\u00e8 SPV<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws2b gsf59\">S.r<span class=\"_ _3\"></span>.l. 2023, Fauno SPV S.r<span class=\"_ _a\"></span>.l. e Copped\u00e8 SPV S.r<span class=\"_ _a\"></span>.l. 2025 con originator Fides e Rainbow SPV S.r<span class=\"_ _3\"></span>.l.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15f gsf5a\">e Dyret II e Dyr<span class=\"_ _2\"></span>et III, con originator la Dynamica Retail S.p.A. (Dynamica), ora incorporata nella<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsf36\">controllata Fides S.p.A.<span class=\"_ _567\"> </span></div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gsf39\">D. Operazioni di cessione<span class=\"_ _567\"> </span></div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gsf3a\">C. Consolidato prudenziale - Attivit\u00e0 finanziarie cedute e cancellate<span class=\"_ _567\"> </span> </div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gsf3b\">integralmente<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gsf3c\">Informazioni di natura qualitativa<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsa3 gsf3d\">In continuit\u00e0 con la strategia di gestione proattiva dei cr<span class=\"_ _2\"></span>editi deteriorati e in coerenza con le linee<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wse0 gsf3e\">guida emanate dalla Banca Centrale Europea, si sono perfezionate nell\u2019anno 8 operazioni di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf3f\">cessione <span class=\"_ _3\"></span>di <span class=\"_ _a\"></span>portafogli <span class=\"_ _a\"></span>crediti <span class=\"_ _a\"></span>costituiti <span class=\"_ _a\"></span>da <span class=\"_ _a\"></span>rapporti <span class=\"_ _a\"></span>ipotecari <span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>chirografari <span class=\"_ _a\"></span>classificati <span class=\"_ _a\"></span>a <span class=\"_ _3\"></span>sofferenza<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd1 gsf40\">e ad inadempienza probabile per un gr<span class=\"_ _2\"></span>oss book value (GBV) di 49,8 milioni di euro a fondi di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf41\">investimento <span class=\"_ _b\"></span>chiusi <span class=\"_ _b\"></span>a <span class=\"_ _8\"></span>fr<span class=\"_ _2\"></span>onte <span class=\"_ _8\"></span>dell\u2019investimento <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>quote <span class=\"_ _b\"></span>dei <span class=\"_ _8\"></span>fondi <span class=\"_ _b\"></span>stessi <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>un <span class=\"_ _8\"></span>contr<span class=\"_ _2\"></span>ovalore <span class=\"_ _b\"></span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsf42\">29,6 milioni di euro.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf43\">Come <span class=\"_ _1\"> </span>emerge <span class=\"_ _1\"> </span>dall\u2019analisi <span class=\"_ _1\"> </span>delle <span class=\"_ _9\"> </span>informazioni <span class=\"_ _1\"> </span>di <span class=\"_ _1\"> </span>natura <span class=\"_ _9\"> </span>quantitativa <span class=\"_ _1\"> </span>riportate <span class=\"_ _1\"> </span>nel <span class=\"_ _1\"> </span>successivo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf44\">paragrafo, <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>struttura <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>ciascuna <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>operazioni <span class=\"_ _a\"></span>ha <span class=\"_ _3\"></span>una <span class=\"_ _a\"></span>configurazione <span class=\"_ _a\"></span>tale <span class=\"_ _a\"></span>da <span class=\"_ _a\"></span>aver <span class=\"_ _a\"></span>consentito<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf45\">al <span class=\"_ _b\"></span>Gruppo <span class=\"_ _b\"></span>Banco <span class=\"_ _8\"></span>Desio <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>soddisfare <span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>requisiti previsti <span class=\"_ _b\"></span>dall\u2019IFRS <span class=\"_ _8\"></span>10 <span class=\"_ _b\"></span>Bilancio <span class=\"_ _b\"></span>consolidato <span class=\"_ _b\"></span>circa<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsc0 gsf46\">l\u2019assenza delle condizioni richieste per l\u2019esercizio del contr<span class=\"_ _2\"></span>ollo sul relativo Fondo d\u2019investimento<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf47\">(e <span class=\"_ _b\"></span>quindi <span class=\"_ _8\"></span>l\u2019esclusione <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>questi <span class=\"_ _8\"></span>dal <span class=\"_ _b\"></span>perimetro <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>consolidamento <span class=\"_ _b\"></span>contabile <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Gruppo <span class=\"_ _b\"></span>Banco<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf48\">Desio). Parimenti risultano rispettati i pr<span class=\"_ _2\"></span>esupposti previsti dall\u2019IFRS 9 <span class=\"_ _2\"></span>Strumenti finanziari per il<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf49\">trasferimento <span class=\"_ _2\"></span>sostanziale dei <span class=\"_ _a\"></span>diritti a <span class=\"_ _a\"></span>ricevere <span class=\"_ _2\"></span>i flussi <span class=\"_ _a\"></span>finanziari dalle <span class=\"_ _2\"></span>singole <span class=\"_ _2\"></span>attivit\u00e0 cedute <span class=\"_ _a\"></span>e dei<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf4a\">rischi e benefici associati <span class=\"_ _2\"></span>ad esse. Ne deriva per <span class=\"_ _2\"></span>tutte le operazioni il totale deconsolidamento<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws17 gsf4b\">contabile dei medesimi crediti trasferiti tenuto anche conto che non sono state concesse, a<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf4c\">favore di ciascun Fondo, ulteriori garanzie rispetto a quelle usuali sull\u2019esistenza del cr<span class=\"_ _2\"></span>edito.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf5c\">Nell\u2019ambito degli <span class=\"_ _2\"></span>accordi <span class=\"_ _2\"></span>delle operazioni (side <span class=\"_ _2\"></span>letter) \u00e8 <span class=\"_ _2\"></span>stata comunque <span class=\"_ _2\"></span>prevista una <span class=\"_ _2\"></span>specifica<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf5d\">reportistica  informativa  periodica  onde  permettere  ai  sottoscrittori <span class=\"_ _30\"> </span>delle  quote  adeguati<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsf5e\">meccanismi di riscontro delle attivit\u00e0 sottostanti il net asset value di ciascun Fondo chiuso.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gsf5f\">Informazioni di natura quantitativa<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws8 gsf60\">A fronte delle suddette cessioni, di natura multioriginator per la pr<span class=\"_ _2\"></span>esenza di cessioni di crediti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wscf gsf61\">deteriorati al medesimo fondo da parte di una pluralit\u00e0 di investitori, sono state sottoscritte nel<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf62\">corso del 2025 quote di fondi per:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsf63\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Euro 10,3 milioni nel fondo UTP Cr<span class=\"_ _2\"></span>edit Italia<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsf64\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Euro 7,0 milione nel fondo Illimity Cr<span class=\"_ _2\"></span>edit &amp; Corporate T<span class=\"_ _a\"></span>urnaaround Fund<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsf65\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Euro 6,6 milioni nel fondo Lounge Rise<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsf66\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Euro 3,9 milione nel fondo Keystone<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsf67\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Euro 0,8 milioni nel fondo Illimity Real Estate<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsf68\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">Euro 0,6 milioni nel fondo Kleos<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf69\">In <span class=\"_ _24\"> </span>ragione <span class=\"_ _24\"> </span>del<span class=\"_ _b\"></span>le <span class=\"_ _24\"> </span>preesistenti <span class=\"_ _24\"> </span>rettifiche <span class=\"_ _24\"></span>di <span class=\"_ _24\"> </span>valore <span class=\"_ _24\"> </span>al <span class=\"_ _1\"> </span>31 <span class=\"_ _24\"> </span>dicembre <span class=\"_ _24\"></span>2024 <span class=\"_ _24\"> </span>sui <span class=\"_ _1\"> </span>crediti <span class=\"_ _24\"></span>oggetto <span class=\"_ _24\"> </span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf6a\">cessione <span class=\"_ _2\"></span>nel 2025, <span class=\"_ _2\"></span>sono state <span class=\"_ _a\"></span>registrate per<span class=\"_ _2\"></span>dite nette <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>cessione di <span class=\"_ _2\"></span>attivit\u00e0 finanziarie <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>costo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsf6b\">ammortizzato per circa 1,4 milioni di eur<span class=\"_ _2\"></span>o.<span class=\"_ _567\"> </span></div>A fronte delle suddette cessioni di natura multioriginator<span class=\"_ _3\"></span>, per la presenza di cessioni di cr<span class=\"_ _2\"></span>editi<span class=\"_ _567\"> </span>deteriorati da parte di una pluralit\u00e0 di investitori, Banco Desio detiene, alla data del 31 dicembre<span class=\"_ _567\"> </span>2025, i seguenti investimenti in OIC chiusi di crediti deteriorati:<span class=\"_ _567\"> </span><table class=\"s w6fe h245\" id=\"_4de10aa7-5006-4218-8f86-1aa843400965\"><tr><td class=\"c n x304 y45a5 w5a2 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Denominazione Fondo<span class=\"_ _567\"> </span></div></td><td class=\"c n x2248 y45a5 w6ff h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">N. quote detenute<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x2249 h27 y45a6 ff6 fs16 fc0 sc0 ls0 ws0\">% del totale </td></tr><tr><td></td><td class=\"t m0 x224a h27 y45a7 ff6 fs16 fc0 sc0 ls0 ws0\">al 31.12.25<span class=\"_ _567\"> </span></td><td class=\"t m0 x224b h27 y45a7 ff6 fs16 fc0 sc0 ls0 ws0\">delle quote emesse<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y412a w364 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">KEYSTONE<span class=\"_ _567\"> </span></div></td><td class=\"c n x224c y412a w700 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">29.018.205,00<span class=\"_ _567\"> </span></div></td><td class=\"c n x224d y412a w701 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6,1%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y45a8 w702 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">EFESTO<span class=\"_ _567\"> </span></div></td><td class=\"c n x224e y45a8 w700 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">27.806.868,69<span class=\"_ _567\"> </span></div></td><td class=\"c n xae2 y45a8 w701 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1,8%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y45a9 w554 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">PERSEFONE<span class=\"_ _567\"> </span></div></td><td class=\"c n x224f y45a9 w700 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">16.855.155,00<span class=\"_ _567\"> </span></div></td><td class=\"c n x2250 y45a9 w256 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12,8%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y45aa w703 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">CLESSIDRA CREDIT RECOVERY (CCRF)<span class=\"_ _567\"> </span></div></td><td class=\"c n x224f y45aa w700 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.762.813,48<span class=\"_ _567\"> </span></div></td><td class=\"c n x2251 y45aa w701 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7,4%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y45ab w704 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">UTP IT<span class=\"_ _a\"></span>ALIA CREDIT<span class=\"_ _567\"> </span></div></td><td class=\"c n x2252 y45ab w700 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.258.016,00<span class=\"_ _567\"> </span></div></td><td class=\"c n x2253 y45ab w701 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2,2%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y45ac w705 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">ILLIMITY CR (CORE)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2254 y45ac w706 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9.961.593,00<span class=\"_ _567\"> </span></div></td><td class=\"c n x2255 y45ac w701 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4,8%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y45ad w707 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">ILLIMITY REAL EST<span class=\"_ _a\"></span>A<span class=\"_ _a\"></span>TE<span class=\"_ _567\"> </span></div></td><td class=\"c n x2256 y45ad w706 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.135.289,00<span class=\"_ _567\"> </span></div></td><td class=\"c n x2257 y45ad w701 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3,2%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y45ae w708 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">CLESSIDRA RECOVERY FUND (CRF)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2258 y45ae w706 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7.767.036,00<span class=\"_ _567\"> </span></div></td><td class=\"c n x2259 y45ae w701 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3,9%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4137 w709 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">RISES<span class=\"_ _567\"> </span></div></td><td class=\"c n x225a y4137 w700 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.582.389,084<span class=\"_ _567\"> </span></div></td><td class=\"c n x225b y4137 w701 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5,0%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4553 w70a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">ILLIMITY CR (Classe A e A1)<span class=\"_ _567\"> </span></div></td><td class=\"c n x225c y4553 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.120.074<span class=\"_ _567\"> </span></div></td><td class=\"c n x225d y4553 w70b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2,5% (classe A)<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x16e2 h28 y45af ff9 fs16 fc0 sc0 ls0 ws0\">0,6% (Classe A1)<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y423c w70c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">KLEOS<span class=\"_ _567\"> </span></div></td><td class=\"c n x225e y423c w70d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.638.306,00<span class=\"_ _567\"> </span></div></td><td class=\"c n x225f y423c w256 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">24,3%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y413a w70e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">LEONARDO<span class=\"_ _567\"> </span></div></td><td class=\"c n x2260 y413a we2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.264.084<span class=\"_ _567\"> </span></div></td><td class=\"c n x2261 y413a w701 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5,1%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y423d w70f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">ILLIMITY GRANULARE<span class=\"_ _567\"> </span></div></td><td class=\"c n x2262 y423d wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">985,00<span class=\"_ _567\"> </span></div></td><td class=\"c n x2263 y423d w396 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">28,7%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y44c5 w4ca h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">P-G CR MANAG UNO<span class=\"_ _567\"> </span></div></td><td class=\"c n x2264 y44c5 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">206,00<span class=\"_ _567\"> </span></div></td><td class=\"c n x2265 y44c5 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">22,7%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4006 w710 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">PEG UTP MANAG DT PT<span class=\"_ _567\"> </span></div></td><td class=\"c n x2266 y4006 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">139,00<span class=\"_ _567\"> </span></div></td><td class=\"c n x2267 y4006 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">19,9%<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w711 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">BACK2BONIS<span class=\"_ _567\"> </span></div></td><td class=\"c n x2268 y3de2 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">34,1845<span class=\"_ _567\"> </span></div></td><td class=\"c n x2269 y3de2 w701 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1,6%<span class=\"_ _567\"> </span></div></td></tr></table><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws94 gs47e\">T<span class=\"_ _3\"></span>enuto conto della partecipazione in ciascuno dei fondi rispetto alla pluralit\u00e0 degli investitori<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws24 gs47f\">coinvolti, risultano in tutti i casi assenti le condizioni richieste dall\u2019IFRS10 per l\u2019esercizio del<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs480\">controllo <span class=\"_ _1d\"></span>sul <span class=\"_ _1\"> </span>relativo <span class=\"_ _1d\"></span>Fondo, <span class=\"_ _1\"> </span>cos\u00ec <span class=\"_ _24\"> </span>come <span class=\"_ _24\"> </span>risultano <span class=\"_ _1\"> </span>rispettate <span class=\"_ _24\"></span>le <span class=\"_ _24\"> </span>condizioni <span class=\"_ _24\"> </span>previste <span class=\"_ _24\"> </span>dall\u2019IFRS9<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15b gs670\">per la derecognition dei cr<span class=\"_ _2\"></span>editi ceduti in ragione delle mutate caratteristiche dell\u2019asset iscritto<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd6 gsf6d\">in bilancio in luogo dei crediti originati dal Banco (in termini di numer<span class=\"_ _2\"></span>osit\u00e0, caratteristiche e<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf6e\">valore nominale dei finanziamenti) e <span class=\"_ _b\"></span>cancellati per <span class=\"_ _b\"></span>effetto delle operazioni. Per giungere a <span class=\"_ _b\"></span>tali<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsf6f\">conclusioni sono stati valutati:<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsf70\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">l\u2019assenza <span class=\"_ _1d\"></span>di <span class=\"_ _24\"> </span>elementi <span class=\"_ _24\"></span>che <span class=\"_ _1d\"></span>potessero <span class=\"_ _1d\"></span>identificare <span class=\"_ _24\"></span>la <span class=\"_ _1d\"></span>capacit\u00e0 <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>ind<span class=\"_ _b\"></span>irizzare <span class=\"_ _1d\"></span>o <span class=\"_ _1d\"></span>controllare <span class=\"_ _1d\"></span>i<span class=\"_ _567\"> </span></span><span class=\"ff8 fc0\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf71\">rendimenti variabili dei fondi, cui la Banca in qualit\u00e0 di detentrice delle quote \u00e8 esposta;<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsf72\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws22\">la numerosit\u00e0 dei debitori, il segmento di appartenenza, la pr<span class=\"_ _2\"></span>esenza di garanzie, le<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws22\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf73\">tempistiche <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>recupero <span class=\"_ _1\"> </span>e <span class=\"_ _9\"> </span>la <span class=\"_ _1\"> </span>tipologia <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>finanziamenti: <span class=\"_ _1\"> </span>questi <span class=\"_ _9\"> </span>fattori <span class=\"_ _9\"> </span>qualitativi <span class=\"_ _1\"> </span>fanno<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf74\">emerger<span class=\"_ _2\"></span>e <span class=\"_ _9\"> </span>un  ef<span class=\"_ _2\"></span>fetto <span class=\"_ _9\"> </span>diversificazione  molto <span class=\"_ _9\"> </span>forte, <span class=\"_ _9\"> </span>prodotto <span class=\"_ _9\"> </span>dalla <span class=\"_ _9\"> </span>presenza <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>debitori<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsf75\">diversi con caratteristiche disomogenee tra le diverse entit\u00e0 apportanti a cui corrisponde,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf76\">inoltre, <span class=\"_ _3\"></span>una <span class=\"_ _a\"></span>diversa <span class=\"_ _2\"></span>strategia <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>recupero <span class=\"_ _3\"></span>adottata <span class=\"_ _a\"></span>dai <span class=\"_ _a\"></span>Fondi <span class=\"_ _2\"></span>rispetto <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>quella <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>avrebbero<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsf77\">adottato le singole banche aderenti;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff12 fs3 fc2 sc0 ls0 ws0 gsf78\"> <span class=\"_ _c\"></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws234\">per i casi di apporti maggiormente rilevanti rispetto al totale degli attivi dei fondi, le<span class=\"_ _567\"> </span></span><span class=\"ff7 fc0 ws234\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf79\">conclusioni <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>test <span class=\"_ _a\"></span>quantitativo <span class=\"_ _2\"></span>articolato <span class=\"_ _2\"></span>calcolando <span class=\"_ _a\"></span>il <span class=\"_ _2\"></span>rapporto <span class=\"_ _2\"></span>tra <span class=\"_ _a\"></span>la <span class=\"_ _2\"></span>variabilit\u00e0 <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>cash<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf7a\">flow <span class=\"_ _b\"></span>relativi al <span class=\"_ _b\"></span>portafoglio <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>crediti <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>singole <span class=\"_ _b\"></span>banche <span class=\"_ _b\"></span>aderenti <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>variabilit\u00e0 <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>cash<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf7b\">flow relativi al portafoglio cr<span class=\"_ _2\"></span>editi complessivamente detenuto dal Fondo.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf7c\">Le <span class=\"_ _1f\"> </span>quote <span class=\"_ _24e\"> </span>dei <span class=\"_ _1f\"> </span>fondi <span class=\"_ _24e\"> </span>di <span class=\"_ _1f\"> </span>investimento <span class=\"_ _1f\"> </span>chiusi <span class=\"_ _24e\"> </span>sottoscritte, <span class=\"_ _1f\"> </span>classificate <span class=\"_ _24e\"> </span>tra <span class=\"_ _1f\"> </span>gli <span class=\"_ _24e\"> </span>strumenti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws241 gsf7d\">obbligatoriamente valutati al fair value con impatto a conto economico, sono valorizzate<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15b gsf7e\">secondo le modalit\u00e0 previste in applicazione dalla Policy di fair value adottate da Banco Desio<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsf7f\">per la tipologia di asset.<span class=\"_ _567\"> </span></div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gs680\">D4. Consolidato prudenziale - Operazioni di covered bond<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsac gsf80\">Nella presente sezione sono descritte le operazioni di cover<span class=\"_ _2\"></span>ed bond in cui la Banca cedente e<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf81\">la Banca finanziatrice coincidono.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf82\">Nel corso del 2017 \u00e8 stato dato avvio <span class=\"_ _b\"></span>al Programma \u201cCover<span class=\"_ _2\"></span>ed Bond <span class=\"_ _b\"></span>\u2013 Desio OBG\u201d finalizzato<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf83\">all\u2019ottenimento <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>benefici <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>Gruppo <span class=\"_ _1\"> </span>in <span class=\"_ _9\"> </span>termini <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>funding <span class=\"_ _1\"> </span>(diversificazione <span class=\"_ _9\"> </span>della <span class=\"_ _1\"> </span>raccolta,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf84\">riduzione <span class=\"_ _2\"></span>del r<span class=\"_ _2\"></span>elativo costo, <span class=\"_ _2\"></span>nonch\u00e9 <span class=\"_ _2\"></span>allungamento delle <span class=\"_ _2\"></span>scadenze delle <span class=\"_ _a\"></span>fonti di <span class=\"_ _2\"></span>finanziamento).<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsf85\">T<span class=\"_ _3\"></span>ale Programma, che ha natura multi-seller<span class=\"_ _3\"></span>, vede coinvolti:<span class=\"_ _567\"> </span></div>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 ws140\">Banco di Desio e della Brianza (Capogruppo) nel ruolo di (1) banca originator<span class=\"_ _3\"></span>, (2) banca<span class=\"_ _567\"> </span></span>finanziatrice, e (3) banca emittente i covered bond;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">Desio OBG S.r<span class=\"_ _3\"></span>.l. (V<span class=\"_ _a\"></span>eicolo o SPV), in qualit\u00e0 <span class=\"_ _2\"></span>di societ\u00e0 veicolo appositamente costituita <span class=\"_ _2\"></span>per<span class=\"_ _567\"> </span></span>la cessione di attivi idonei da parte di Banco Desio, controllata al 60% dalla Capogruppo;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">BNP  Paribas, <span class=\"_ _30\"> </span>quale <span class=\"_ _30\"> </span>contr<span class=\"_ _2\"></span>oparte <span class=\"_ _30\"> </span>swap  richiesta <span class=\"_ _30\"> </span>in <span class=\"_ _30\"> </span>considerazione  dell\u2019esposizione <span class=\"_ _30\"> </span>al<span class=\"_ _567\"> </span></span>possibile rischio generato <span class=\"_ _b\"></span>dal mismatch tra <span class=\"_ _b\"></span>il tasso <span class=\"_ _b\"></span>fisso del covered bond <span class=\"_ _b\"></span>e il mix <span class=\"_ _b\"></span>di tassi<span class=\"_ _567\"> </span>del portafoglio ceduto.<span class=\"_ _567\"> </span>Nel corso del 2025 Banco Desio ha concluso con successo il collocamento di una emissione di<span class=\"_ _567\"> </span>Covered Bond a valer<span class=\"_ _2\"></span>e sul proprio programma di Obbligazioni Bancarie Garantite (OBG, rating<span class=\"_ _567\"> </span>AA da parte di Fitch) per un importo complessivo di 100 milioni di euro con scadenza 5 anni<span class=\"_ _567\"> </span>destinata ad investitori istituzionali dell\u2019emissione 3% 10/9/2029 (portando la size complessiva<span class=\"_ _567\"> </span>a 600 milioni di euro) ed, in formato Private Placement, \u00e8 stata ef<span class=\"_ _2\"></span>fettuato nel mese di giugno<span class=\"_ _567\"> </span>2025 un collocamento di 100 milioni di euro, con scadenza 15 anni (18/6/2040) al tasso del<span class=\"_ _567\"> </span>3,6%, successivamente incrementato di 50 milioni di eur<span class=\"_ _2\"></span>o nel mese di dicembre 2025.<span class=\"_ _567\"> </span>Le operazioni sopra descritte risultano coerenti con il Piano Industriale \u201cBeyond26\u201d e<span class=\"_ _567\"> </span>rappresentano per Banco Desio la continuit\u00e0 di accesso al mer<span class=\"_ _2\"></span>cato del funding wholesale di<span class=\"_ _567\"> </span>differ<span class=\"_ _2\"></span>enti giurisdizioni.<span class=\"_ _567\"> </span>Si riepilogano di seguito le principali caratteristiche dell\u2019operazione:<span class=\"_ _567\"> </span>a. <span class=\"_ _96\"> </span><span class=\"fc0\">Denominazione veicolo: Desio OBG S.r<span class=\"_ _3\"></span>.l.;<span class=\"_ _567\"> </span></span>b. <span class=\"_ _2af\"> </span><span class=\"fc0\">Tipologia di cr<span class=\"_ _2\"></span>editi sottostanti: Mutui ipotecari residenziali;<span class=\"_ _567\"> </span></span>c. <span class=\"_ _274\"> </span><span class=\"fc0 wsac\">V<span class=\"_ _a\"></span>alore dei crediti ceduti dall\u2019inizio del pr<span class=\"_ _2\"></span>ogramma: pari complessivamente a 3.943 milioni<span class=\"_ _567\"> </span></span>di euro;<span class=\"_ _567\"> </span>d. <span class=\"_ _2af\"> </span><span class=\"ff8 fc0\">Importo <span class=\"_ _1\"> </span>del <span class=\"_ _1\"> </span>finanziamento <span class=\"_ _1\"> </span>subordinato: <span class=\"_ _1\"> </span>pari <span class=\"_ _1\"> </span>a <span class=\"_ _9\"> </span>complessivi <span class=\"_ _24\"> </span>2.570 <span class=\"_ _9\"> </span>milioni <span class=\"_ _24\"> </span>di <span class=\"_ _9\"> </span>eur<span class=\"_ _2\"></span>o <span class=\"_ _1\"> </span>al <span class=\"_ _9\"> </span>31<span class=\"_ _567\"> </span></span>dicembre 2025;<span class=\"_ _567\"> </span>e. <span class=\"_ _273\"> </span><span class=\"fc0\">V<span class=\"_ _a\"></span>alore nominale dei covered bond emessi: 1.850 milioni di euro;<span class=\"_ _567\"> </span></span>f. <span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">T<span class=\"_ _7d\"></span>asso <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>covered bond <span class=\"_ _b\"></span>emessi: <span class=\"_ _b\"></span>tasso fisso <span class=\"_ _b\"></span>pari <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>0,875% <span class=\"_ _b\"></span>(emissione <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>2017), <span class=\"_ _b\"></span>a 0,375%<span class=\"_ _567\"> </span></span>(emissione 2019), <span class=\"_ _2\"></span>a 0% <span class=\"_ _2\"></span>con pr<span class=\"_ _2\"></span>ezzo di <span class=\"_ _2\"></span>emissione 98,493% <span class=\"_ _2\"></span>(emissione 2021), <span class=\"_ _2\"></span>tasso fisso <span class=\"_ _2\"></span>pari<span class=\"_ _567\"> </span>al 4% <span class=\"_ _b\"></span>(emissione <span class=\"_ _b\"></span>del 2023), <span class=\"_ _b\"></span>tasso fisso <span class=\"_ _b\"></span>pari <span class=\"_ _b\"></span>al 3% <span class=\"_ _b\"></span>(emissione <span class=\"_ _b\"></span>del 2024-2025) <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>tasso disso<span class=\"_ _567\"> </span>pari al 3,6% (emissione del 2025).<span class=\"_ _567\"> </span>Alla data del 31 dicembre 2025 il portafoglio dei cr<span class=\"_ _2\"></span>editi ceduti dal Banco ha un valore di bilancio<span class=\"_ _567\"> </span>pari a circa 2.390 milioni di eur<span class=\"_ _2\"></span>o.<span class=\"_ _567\"> </span>E. Consolidato prudenziale - Modelli per la misurazione del rischio di credito<span class=\"_ _567\"> </span>Con provvedimento del 24 maggio 2023, Banca d'Italia ha autorizzato il Gruppo Banco Desio<span class=\"_ _567\"> </span>(Gruppo CRR Brianza Unione) all\u2019utilizzo del metodo Advanced Internal Rating Based (AIRB) per<span class=\"_ _567\"> </span>la <span class=\"_ _2\"></span>determinazione del <span class=\"_ _2\"></span>requisito <span class=\"_ _2\"></span>patrimoniale a <span class=\"_ _2\"></span>fronte <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>rischio di <span class=\"_ _2\"></span>credito, <span class=\"_ _2\"></span>a livello <span class=\"_ _2\"></span>consolidato<span class=\"_ _567\"> </span>e individuale, con riferimento alle classi regolamentari di attivit\u00e0 \u201cesposizioni verso impr<span class=\"_ _2\"></span>ese\u201d<span class=\"_ _567\"> </span>ed \u201cesposizioni al dettaglio\u201d.<span class=\"_ _567\"> </span>Banca <span class=\"_ _38\"> </span>d\u2019Italia  ha <span class=\"_ _9\"> </span>altres\u00ec <span class=\"_ _38\"> </span>autorizzato <span class=\"_ _38\"> </span>l\u2019estensione  pr<span class=\"_ _2\"></span>ogressiva <span class=\"_ _9\"> </span>del  metodo <span class=\"_ _9\"> </span>AIRB  (c.d. <span class=\"_ _38\"> </span>\u201croll-<span class=\"_ _567\"> </span>out\u201d) concedendo l\u2019esclusione in via provvisoria dal calcolo del metodo AIRB delle classi di<span class=\"_ _567\"> </span>esposizioni <span class=\"_ _8\"></span>con <span class=\"_ _b\"></span>riguardo <span class=\"_ _b\"></span>ai <span class=\"_ _8\"></span>rami <span class=\"_ _8\"></span>d\u2019azienda <span class=\"_ _b\"></span>acquisiti <span class=\"_ _8\"></span>dal <span class=\"_ _8\"></span>gruppo <span class=\"_ _b\"></span>BPER <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>le <span class=\"_ _b\"></span>quali <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>prevede,<span class=\"_ _567\"> </span>contestualmente alla presente Istanza di model change, una Istanza dedicata di estensione<span class=\"_ _567\"> </span>progr<span class=\"_ _2\"></span>essiva (cd. \u201croll-out\u201d), nonch\u00e9 l\u2019utilizzo parziale permanente (cd. \u201cPPU\u201d) del metodo<span class=\"_ _567\"> </span>standardizzato per alcune categorie di esposizioni e del gruppo e per tutte le esposizioni riferite<span class=\"_ _567\"> </span>alla controllata Fides S.p.A., ai sensi dell\u2019art. 150 del CRR.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019autorizzazione <span class=\"_ _8\"></span>subordinava <span class=\"_ _8\"></span>l\u2019attribuzione <span class=\"_ _b\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>qualsiasi <span class=\"_ _8\"></span>beneficio <span class=\"_ _8\"></span>patrimoniale <span class=\"_ _8\"></span>ad <span class=\"_ _b\"></span>una <span class=\"_ _8\"></span>serie <span class=\"_ _8\"></span>di<span class=\"_ _567\"> </span>interventi di rimedio preliminari da completarsi nei 18 mesi successivi.<span class=\"_ _567\"> </span>Con provvedimento del 24 giugno 2025 Banca d\u2019Italia, sulla base delle risultanze degli<span class=\"_ _567\"> </span>accertamenti ispettivi condotti in relazione agli interventi di rimedio preliminari e dell\u2019attivit\u00e0<span class=\"_ _567\"> </span>istruttoria, ha autorizzato il Gruppo Banco Desio (gruppo CRR Brianza Unione) - a far data dal 30<span class=\"_ _567\"> </span>giugno <span class=\"_ _a\"></span>2025 <span class=\"_ _2\"></span>- <span class=\"_ _2\"></span>all\u2019effettivo <span class=\"_ _a\"></span>utilizzo <span class=\"_ _2\"></span>ai <span class=\"_ _a\"></span>fini <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>calcolo <span class=\"_ _a\"></span>dei <span class=\"_ _2\"></span>requisiti <span class=\"_ _a\"></span>patrimoniali, <span class=\"_ _2\"></span>su <span class=\"_ _a\"></span>base <span class=\"_ _2\"></span>individuale<span class=\"_ _567\"> </span>e consolidata, del sistema interno di misurazione del rischio di credito A-IRB per le classi di<span class=\"_ _567\"> </span>esposizioni \u201cAl dettaglio\u201d <span class=\"_ _b\"></span>e \u201cImprese\u201d di Banco Desio, <span class=\"_ _b\"></span>applicando altres\u00ec i fattori <span class=\"_ _b\"></span>correttivi, in<span class=\"_ _567\"> </span>termini di floor e add-on, previsti nel Pr<span class=\"_ _2\"></span>ovvedimento del 24 maggio 2023.<span class=\"_ _567\"> </span>Inoltre, allo scopo di contener<span class=\"_ _2\"></span>e l\u2019incertezza nella stima dei rischi prima del superamento delle<span class=\"_ _567\"> </span>problematiche <span class=\"_ _1d\"></span>riscontrate <span class=\"_ _24\"></span>in <span class=\"_ _24\"></span>sede <span class=\"_ _24\"></span>ispettiva, <span class=\"_ _24\"></span>\u00e8 <span class=\"_ _1d\"></span>comunque <span class=\"_ _24\"> </span>richiesto <span class=\"_ _24\"> </span>di <span class=\"_ _24\"> </span>applicare <span class=\"_ _1d\"></span>un <span class=\"_ _24\"> </span>floor <span class=\"_ _24\"> </span>agli<span class=\"_ _567\"> </span>RW<span class=\"_ _2\"></span>A complessivi a livello consolidato pari all\u201995% degli RW<span class=\"_ _2\"></span>A calcolati secondo la metodologia<span class=\"_ _567\"> </span>standard.<span class=\"_ _567\"> </span>A seguito di tale autorizzazione a far data dal 30 giugno 2025, a livello consolidato e individuale,<span class=\"_ _567\"> </span>per le esposizioni rientranti nel perimetro di prima validazione, le Segnalazioni di V<span class=\"_ _2\"></span>igilanza sono<span class=\"_ _567\"> </span>effettuate secondo la metodologia A-IRB.<span class=\"_ _567\"> </span><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws142 gs1fa\">Periodicamente sono effettuate attivit\u00e0 di convalida sui diversi parametri in termini di attivit\u00e0 di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1fb\">presidio <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>monitoraggio <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>fine <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>valutare <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>generale <span class=\"_ _2\"></span>adeguatezza <span class=\"_ _a\"></span>del pr<span class=\"_ _2\"></span>ocesso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>misurazione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wscc gs1fc\">del rischio di credito. Modelli e metodologie risultano adeguate e le performance del sistema<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1fd\">di rating <span class=\"_ _2\"></span>si confermano elevate <span class=\"_ _2\"></span>indicando quindi una <span class=\"_ _2\"></span>buona capacit\u00e0 <span class=\"_ _2\"></span>discriminante dei modelli<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs1fe\">di rating.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1ff\">Alla <span class=\"_ _8\"></span>data <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>approvazione <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>presente <span class=\"_ _b\"></span>bilancio <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>corso <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>finalizzazione <span class=\"_ _8\"></span>l\u2019Istanza <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>model<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15d gs200\">change volta alla rimozione degli add-on prudenziali (10% sulla LGD e 95% sugli RW<span class=\"_ _2\"></span>A) vigenti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs201\">sulle attuali segnalazioni di vigilanza.<span class=\"_ _567\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-671": {
   "value": "A.1.2 Distribuzione delle attivit\u00e0 finanziarie per portafogli di appartenenza e per qualit\u00e0 creditizia (valori lor<span class=\"_ _2\"></span>di e netti)<span class=\"_ _567\"> </span><table class=\"s w5b9 h21e\" id=\"_7e01294d-76a3-4fe4-a905-7058141e4274\"><tr><td class=\"c n x304 y434f w5b3 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Portafogli/qualit\u00e0<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x17ff y434f w5ba h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x1800 y434f w5bb h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Non deteriorate<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1801 y434f w1e1 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </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=\"t m0 x1802 h27 y4350 ff6 fs16 fc0 sc0 ls0 ws0\">(esposizione netta)<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x1803 h27 y4351 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizione </td><td class=\"t m0 x1804 h2c y4351 ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche di valore </td><td class=\"t m0 x1805 h27 y4351 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizione </td><td class=\"t m0 x1806 h27 y4351 ff6 fs16 fc0 sc0 ls0 ws0\">Write-of<span class=\"_ _2\"></span>f* </td><td class=\"c n x1807 y4352 w285 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Esposizione lorda<span class=\"_ _567\"> </span></div></td><td class=\"c n x1808 y4352 w5bc h1ce\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche di valore</div></td><td class=\"t m0 x1809 h27 y4353 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizione netta<span class=\"_ _567\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x180a h27 y4354 ff6 fs16 fc0 sc0 ls0 ws0\">lorda<span class=\"_ _567\"> </span></td><td class=\"t m0 x180b h27 y4354 ff6 fs16 fc0 sc0 ls0 ws0\">complessive<span class=\"_ _567\"> </span></td><td class=\"t m0 x180c h27 y4354 ff6 fs16 fc0 sc0 ls0 ws0\">netta<span class=\"_ _567\"> </span></td><td class=\"t m0 x180d h27 y4354 ff6 fs16 fc0 sc0 ls0 ws0\">parziali </td><td></td><td class=\"t m0 x180e h27 y4355 ff6 fs16 fc0 sc0 ls0 ws0\">complessive<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x180f h27 y4356 ff6 fs16 fc0 sc0 ls0 ws0\">complessivi<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h2c y4357 ff10 fs16 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finanziarie valutate al costo </td><td></td><td class=\"c n xbff y4209 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">351.321<span class=\"_ _567\"> </span></div></td><td class=\"c n x1810 y4209 w198 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(175.388)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1811 y4209 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">175.933<span class=\"_ _567\"> </span></div></td><td class=\"c n x1812 y4209 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">728<span class=\"_ _567\"> </span></div></td><td class=\"c n x1813 y4209 wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">16.481.411<span class=\"_ _567\"> </span></div></td><td class=\"c n x1814 y4209 w198 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(127.629)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1815 y4209 w274 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">16.353.782<span class=\"_ _567\"> </span></div></td><td class=\"c n x1816 y4209 w274 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">16.529.715<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y4358 ff9 fs16 fc0 sc0 ls0 ws0\">ammortizzato<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x304 y4349 w5bd h21d\"><div class=\"t m0 x2a1 h28 y4348 ff10 fs16 fc0 sc0 ls0 ws0\">2. Attivit\u00e0 finanziarie valutate al fair value con impat<span class=\"ff9\">-<span class=\"_ _567\"> </span></span></div><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">to sulla redditivit\u00e0 complessiva<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1817 y434a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1818 y434a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1819 y434a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x181a y434a w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x181b y434a wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.260.797<span class=\"_ _567\"> </span></div></td><td class=\"c n x181c y434a w171 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(203)<span class=\"_ _567\"> </span></div></td><td class=\"c n x181d y434a we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.260.594<span class=\"_ _567\"> </span></div></td><td class=\"c n x181e y434a wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.260.594<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y434b w5b7 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">3. Attivit\u00e0 finanziarie designate al fair value<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x181f y434b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1820 y434b w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1821 y434b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1822 y434b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1823 y434b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1824 y434b w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1825 y434b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1826 y434b w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h2c y4359 ff10 fs16 fc0 sc0 ls0 ws0\">4. Altre attivit\u00e0 finanziarie </td><td></td><td class=\"c n x1817 y4063 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1818 y4063 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1819 y4063 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x181a y4063 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1827 y4063 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1828 y4063 w261 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">X<span class=\"_ _567\"> </span></div></td><td class=\"c n x1829 y4063 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.685<span class=\"_ _567\"> </span></div></td><td class=\"c n x182a y4063 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.685<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h28 y435a ff9 fs16 fc0 sc0 ls0 ws0\">obbligatoriamente valutate al fair value<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y422e w5b8 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">5. Attivit\u00e0 finanziarie in corso di dismissione<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x182b y422e w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.846<span class=\"_ _567\"> </span></div></td><td class=\"c n x182c y422e w199 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(979)<span class=\"_ _567\"> </span></div></td><td class=\"c n x182d y422e w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.867<span class=\"_ _567\"> </span></div></td><td class=\"c n x182e y422e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x182f y422e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1830 y422e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1831 y422e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1577 y422e wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.867<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4006 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1832 y4006 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x1833 y4006 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">355.167<span class=\"_ _567\"> </span></div></td><td class=\"c n x1834 y4006 w531 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(176.367)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1835 y4006 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">178.800<span class=\"_ _567\"> </span></div></td><td class=\"c n x1836 y4006 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">728<span class=\"_ _567\"> </span></div></td><td class=\"c n x1837 y4006 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">17.742.208<span class=\"_ _567\"> </span></div></td><td class=\"c n x1838 y4006 w1bb h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(127.832)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1839 y4006 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">17.619.061<span class=\"_ _567\"> </span></div></td><td class=\"c n x183a y4006 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">17.797.861<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1832 y3de2 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td class=\"c n x1833 y3de2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">382.571<span class=\"_ _567\"> </span></div></td><td class=\"c n x183b y3de2 w531 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(191.461)<span class=\"_ _567\"> </span></div></td><td class=\"c n x183c y3de2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">191.110<span class=\"_ _567\"> </span></div></td><td class=\"c n x183d y3de2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.242<span class=\"_ _567\"> </span></div></td><td class=\"c n x183e y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">16.394.387<span class=\"_ _567\"> </span></div></td><td class=\"c n x183f y3de2 w1af h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(130.470)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1840 y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">16.263.948<span class=\"_ _567\"> </span></div></td><td class=\"c n x1841 y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">16.455.058<span class=\"_ _567\"> </span></div></td></tr></table><table class=\"s w5be h21f\" id=\"_78a986db-19e2-4ee6-878e-86b908402cfe\"><tr><td class=\"c n x304 y435b w5b3 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Portafogli/qualit\u00e0<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1842 y435b w5bf h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 di evidente scarsa<span class=\"_ _567\"> </span></div></td><td></td><td class=\"t m0 x1843 h27 y435c ff6 fs16 fc0 sc0 ls0 ws0\">Altre attivit\u00e0<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x1844 h27 y435d ff6 fs16 fc0 sc0 ls0 ws0\">qualit\u00e0 creditizia<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c n x1845 y4251 w5c0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Minusvalenze cumulate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1846 y4251 w5c1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Esposizione netta<span class=\"_ _567\"> </span></div></td><td class=\"c n x1847 y4251 w5c2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Esposizione netta<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41fc w5c3 h1b3\"><div class=\"t m0 x2a1 h28 y3dd3 ff10 fs16 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finanziarie detenute per la negoziazione<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1848 y41fc wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(86)<span class=\"_ _567\"> </span></div></td><td class=\"c n x1849 y41fc wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.435<span class=\"_ _567\"> </span></div></td><td class=\"c n x184a y41fc wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.934<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y434e w24b h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2. Derivati di copertura<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x184b y434e w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x184c y434e w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x184d y434e wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">40.307<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y435e w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1832 y435e w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></div></td><td class=\"c n x184e y435e w19e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(86)<span class=\"_ _567\"> </span></div></td><td class=\"c n x184f y435e w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.435<span class=\"_ _567\"> </span></div></td><td class=\"c n x1850 y435e w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">44.241<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w24e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x1832 y3de2 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _567\"> </span></div></td><td class=\"c n x1851 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1852 y3de2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1853 y3de2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">17.193<span class=\"_ _567\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-783": {
   "value": "A.3 Distribuzione <span class=\"_ _2\"></span>delle esposizioni cr<span class=\"_ _2\"></span>editizie garantite <span class=\"_ _2\"></span>per tipologia di <span class=\"_ _2\"></span>garanzia<span class=\"_ _567\"> </span>A.3.1 Consolidato prudenziale \u2013 Esposizioni creditizie per cassa e fuori bilancio verso<span class=\"_ _567\"> </span>banche garantite<span class=\"_ _567\"> </span><table class=\"s w67c h233\" id=\"_3af1cad1-bfcd-4e7f-847c-13d0c91ae529\"><tr><td></td><td></td><td></td><td></td><td class=\"c n x10a2 y450e w67d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Garanzie reali (1)<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x1f18 y450e w67e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Garanzie personali (2)<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x1f19 y450e w67f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _a\"></span>otale<span class=\"_ _567\"> </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></td><td></td><td></td><td class=\"t m0 x744 h27 y450f ff6 fs16 fc0 sc0 ls0 ws0\">(1+2)<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x1f1a y4510 w680 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Derivati su crediti<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x1f1b y4510 w41c h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Crediti di firma<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x1984 h27 y4511 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizione<span class=\"_ _567\"> </span></td><td class=\"t m0 x18fd h27 y4511 ff6 fs16 fc0 sc0 ls0 ws0\">Esposizione<span class=\"_ _567\"> </span></td><td class=\"t m0 x1f1c h27 y4512 ff6 fs16 fc0 sc0 ls0 ws0\">Immobili -<span class=\"_ _567\"> </span></td><td class=\"t m0 x1f1d h27 y4512 ff6 fs16 fc0 sc0 ls0 ws0\">Immobili<span class=\"_ _567\"> </span></td><td class=\"c n xc4e y4513 w49b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Titoli<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f1e y4513 w516 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x1f1f h27 y4514 ff6 fs16 fc0 sc0 ls0 ws0\">CLN<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x1f20 h27 y4514 ff6 fs16 fc0 sc0 ls0 ws0\">Ammini-<span class=\"_ _567\"> </span></td><td></td><td class=\"c n x1f21 y4515 w681 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f22 y4515 w34b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Altre</div></td><td class=\"t m0 x1f23 h27 y4516 ff6 fs16 fc0 sc0 ls0 ws0\">Altri </td><td></td></tr><tr><td></td><td class=\"t m0 x1f24 h27 y4517 ff6 fs16 fc0 sc0 ls0 ws0\">lorda<span class=\"_ _567\"> </span></td><td class=\"t m0 x1f25 h27 y4517 ff6 fs16 fc0 sc0 ls0 ws0\">netta<span class=\"_ _567\"> </span></td><td class=\"t m0 x1f26 h27 y4518 ff6 fs16 fc0 sc0 ls0 ws0\">Ipoteche<span class=\"_ _567\"> </span></td><td class=\"t m0 x1f27 h27 y4518 ff6 fs16 fc0 sc0 ls0 ws0\">- leasing<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x1f28 h27 y4519 ff6 fs16 fc0 sc0 ls0 ws0\">garanzie<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 x1f29 h27 y451a ff6 fs16 fc0 sc0 ls0 ws0\">Altri derivati<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x180e h27 y451b ff6 fs16 fc0 sc0 ls0 ws0\">strazioni </td><td></td><td></td><td class=\"t m0 x1f2a h27 y451c ff6 fs16 fc0 sc0 ls0 ws0\">societ\u00e0 </td><td class=\"t m0 x1b25 h27 y451d ff6 fs16 fc0 sc0 ls0 ws0\">soggetti<span class=\"_ _567\"> </span></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x1f2b h2c y451e ffb fs16 fc0 sc0 ls0 ws0\">finanziario<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xf62 h27 y451f ff6 fs16 fc0 sc0 ls0 ws0\">reali<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x7f4 h27 y4520 ff6 fs16 fc0 sc0 ls0 ws0\">Contro-<span class=\"_ _567\"> </span></td><td class=\"c n x1f2c y4521 w681 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f2d y4521 w34b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x1f2e h27 y4522 ff6 fs16 fc0 sc0 ls0 ws0\">pubbliche<span class=\"_ _567\"> </span></td><td class=\"t m0 x1f2f h27 y4523 ff6 fs16 fc0 sc0 ls0 ws0\">Altri </td><td class=\"t m0 x1f30 h2c y4524 ffb fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">finanziarie<span class=\"_ _567\"> </span></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=\"t m0 x180f h27 y4525 ff6 fs16 fc0 sc0 ls0 ws0\">parti </td><td></td><td class=\"t m0 xcbd h27 y4526 ff6 fs16 fc0 sc0 ls0 ws0\">societ\u00e0 </td><td class=\"t m0 x1a61 h27 y4527 ff6 fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">soggetti<span class=\"_ _567\"> </span></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 class=\"t m0 x7f4 h27 y4528 ff6 fs16 fc0 sc0 ls0 ws0\">centrali<span class=\"_ _567\"> </span></td><td class=\"t m0 x1b24 h2c y4529 ffb fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">finanziarie<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h27 y452a ff6 fs16 fc0 sc0 ls0 ws0\">1. Esposizioni creditizie per </td><td class=\"c n x1f31 y452b w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">25.014<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f32 y452b w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">24.996<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f33 y452b w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f34 y452b w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f35 y452b w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">24.869<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f36 y452b w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f37 y452b w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f38 y452b w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f39 y452b w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f3a y452b w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f3b y452b w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f3c y452b w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f3d y452b w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f3e y452b w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f3f y452b w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f40 y452b w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">24.869<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y452c ff6 fs16 fc0 sc0 ls0 ws0\">cassa garantite:<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f41 y4245 w682 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.1. totalmente garantite<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f42 y4245 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">25.014<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f43 y4245 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">24.996<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f44 y4245 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f45 y4245 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f46 y4245 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">24.869<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f47 y4245 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f48 y4245 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f49 y4245 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f4a y4245 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f4b y4245 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f4c y4245 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f4d y4245 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f4e y4245 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f4f y4245 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f50 y4245 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f51 y4245 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">24.869<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y452d w683 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f52 y452d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f53 y452d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f54 y452d w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f55 y452d w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f56 y452d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f57 y452d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f58 y452d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f59 y452d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5a y452d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5b y452d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5c y452d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5d y452d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5e y452d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5f y452d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f60 y452d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f61 y452d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1f41 y452e w684 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.2. parzialmente garantite<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f62 y452e w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f63 y452e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f64 y452e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f65 y452e w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f66 y452e w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f67 y452e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f68 y452e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f69 y452e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f6a y452e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f6b y452e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f6c y452e w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f6d y452e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f6e y452e w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f6f y452e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f70 y452e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f71 y452e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y452f w683 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f52 y452f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f53 y452f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f54 y452f w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f55 y452f w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f56 y452f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f57 y452f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f58 y452f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f59 y452f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5a y452f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5b y452f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5c y452f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5d y452f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5e y452f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5f y452f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f60 y452f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f61 y452f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y4530 ff6 fs16 fc0 sc0 ls0 ws0\">2. Esposizioni creditizie \u201cfuori </td><td class=\"c n x1f72 y4531 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f73 y4531 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f74 y4531 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f75 y4531 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f76 y4531 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f77 y4531 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f78 y4531 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f79 y4531 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f7a y4531 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f7b y4531 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f7c y4531 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f7d y4531 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f7e y4531 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f7f y4531 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f80 y4531 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f81 y4531 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y4532 ff6 fs16 fc0 sc0 ls0 ws0\">bilancio\u201d garantite:<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f41 y4533 w682 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.1. totalmente garantite<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f82 y4533 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f83 y4533 w178 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f84 y4533 w178 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f85 y4533 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f86 y4533 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f87 y4533 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f88 y4533 w178 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f89 y4533 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f8a y4533 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f8b y4533 w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f8c y4533 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f8d y4533 w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f8e y4533 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f8f y4533 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f90 y4533 w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f91 y4533 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y4534 w683 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">di cui deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f52 y4534 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f53 y4534 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f54 y4534 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f55 y4534 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f56 y4534 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f57 y4534 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f58 y4534 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f59 y4534 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5a y4534 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5b y4534 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5c y4534 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5d y4534 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5e y4534 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5f y4534 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f60 y4534 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f61 y4534 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1f41 y4535 w684 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.2. parzialmente garantite<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f62 y4535 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f63 y4535 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f64 y4535 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f65 y4535 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f66 y4535 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f67 y4535 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f68 y4535 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f69 y4535 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f6a y4535 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f6b y4535 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f6c y4535 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f6d y4535 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f6e y4535 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f6f y4535 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f70 y4535 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f71 y4535 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y3f41 w683 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">di cui deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f52 y3f41 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f53 y3f41 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f54 y3f41 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f55 y3f41 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f56 y3f41 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f57 y3f41 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f58 y3f41 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f59 y3f41 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5a y3f41 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5b y3f41 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5c y3f41 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5d y3f41 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5e y3f41 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f5f y3f41 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f60 y3f41 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f61 y3f41 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table>A.3.2 Consolidato prudenziale - Esposizioni creditizie per cassa e fuori bilancio verso<span class=\"_ _567\"> </span>clientela garantite<span class=\"_ _567\"> </span>Esposizione<span class=\"_ _567\"> </span>lorda<span class=\"_ _567\"> </span>Esposizione<span class=\"_ _567\"> </span>lorda<span class=\"_ _567\"> </span><table class=\"s w685 h234\" id=\"_de65aa52-d066-47e1-a37c-bbc54012df9d\"><tr><td></td><td></td><td></td><td></td><td class=\"c n x10a2 y4536 w67d h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Garanzie reali (1)<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x1f18 y4536 w67e h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Garanzie personali (2)<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x1f19 y4536 w67f h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _a\"></span>otale<span class=\"_ _567\"> </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></td><td></td><td></td><td class=\"t m0 x744 h27 y4537 ff6 fs16 fc0 sc0 ls0 ws0\">(1+2)<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x1f1a y4538 w680 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Derivati su crediti<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x1f1b y4538 w41c h1b2\"><div class=\"t m0 x2a1 h27 y3db0 ffb fs16 fc0 sc0 ls0 ws0\">Crediti di firma<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x1f1c h27 y4539 ff6 fs16 fc0 sc0 ls0 ws0\">Immobili -<span class=\"_ _567\"> </span></td><td class=\"t m0 x1f1d h27 y4539 ff6 fs16 fc0 sc0 ls0 ws0\">Immobili<span class=\"_ _567\"> </span></td><td class=\"c n xc4e y453a w49b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Titoli<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f1e y453a w516 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x1f1f h27 y453b ff6 fs16 fc0 sc0 ls0 ws0\">CLN<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x1f20 h27 y453b ff6 fs16 fc0 sc0 ls0 ws0\">Ammini-<span class=\"_ _567\"> </span></td><td></td><td class=\"c n x1f21 y453c w681 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f22 y453c w34b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Altre</div></td><td class=\"t m0 x1f23 h27 y453d ff6 fs16 fc0 sc0 ls0 ws0\">Altri </td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x1f26 h27 y453e ff6 fs16 fc0 sc0 ls0 ws0\">Ipoteche<span class=\"_ _567\"> </span></td><td class=\"t m0 x1f27 h27 y453e ff6 fs16 fc0 sc0 ls0 ws0\">- leasing<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x1f28 h27 y453f ff6 fs16 fc0 sc0 ls0 ws0\">garanzie<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 x1f29 h27 y4540 ff6 fs16 fc0 sc0 ls0 ws0\">Altri derivati<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x180e h27 y4541 ff6 fs16 fc0 sc0 ls0 ws0\">strazioni </td><td></td><td></td><td class=\"t m0 x1f2a h27 y4542 ff6 fs16 fc0 sc0 ls0 ws0\">societ\u00e0 </td><td class=\"t m0 x1b25 h27 y4543 ff6 fs16 fc0 sc0 ls0 ws0\">soggetti<span class=\"_ _567\"> </span></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x1f2b h2c y4544 ffb fs16 fc0 sc0 ls0 ws0\">finanziario<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 xf62 h27 y4545 ff6 fs16 fc0 sc0 ls0 ws0\">reali<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x7f4 h27 y4546 ff6 fs16 fc0 sc0 ls0 ws0\">Contro-<span class=\"_ _567\"> </span></td><td class=\"c n x1f2c y4547 w681 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f2d y4547 w34b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x1f2e h27 y4548 ff6 fs16 fc0 sc0 ls0 ws0\">pubbliche<span class=\"_ _567\"> </span></td><td class=\"t m0 x1f2f h27 y4549 ff6 fs16 fc0 sc0 ls0 ws0\">Altri </td><td class=\"t m0 x1f30 h2c y454a ffb fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">finanziarie<span class=\"_ _567\"> </span></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=\"t m0 x180f h27 y454b ff6 fs16 fc0 sc0 ls0 ws0\">parti </td><td></td><td class=\"t m0 xcbd h27 y454c ff6 fs16 fc0 sc0 ls0 ws0\">societ\u00e0 </td><td class=\"t m0 x1a61 h27 y454d ff6 fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">soggetti<span class=\"_ _567\"> </span></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 class=\"t m0 x7f4 h27 y454e ff6 fs16 fc0 sc0 ls0 ws0\">centrali<span class=\"_ _567\"> </span></td><td class=\"t m0 x1b24 h2c y454f ffb fs16 fc0 sc0 ls0 ws0\" colspan=\"2\">finanziarie<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x547 h27 y4550 ff6 fs16 fc0 sc0 ls0 ws0\">1. Esposizioni creditizie per </td><td class=\"c n x1f92 y4551 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">9.193.656<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f93 y4551 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.991.251<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f94 y4551 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.763.927<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f95 y4551 w443 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">38.653<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f96 y4551 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">603.806<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f97 y4551 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.482.292<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f98 y4551 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f99 y4551 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f9a y4551 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f9b y4551 w442 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f9c y4551 w686 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\"><span class=\"ws174\">-</span><span class=\"ws174\">   <span class=\"_ _258\"> </span></span>1.046.671<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x1f9d y4551 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">38.583<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f9e y4551 w24f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">29.890<span class=\"_ _567\"> </span></div></td><td class=\"c n x1f9f y4551 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">731.900<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fa0 y4551 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.735.722<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y4552 ff6 fs16 fc0 sc0 ls0 ws0\">cassa garantite:<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f41 y4376 w682 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.1. totalmente garantite<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fa1 y4376 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.241.710<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fa2 y4376 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.064.686<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fa3 y4376 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.763.470<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fa4 y4376 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">38.653<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fa5 y4376 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">586.715<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fa6 y4376 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.479.652<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fa7 y4376 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fa8 y4376 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fa9 y4376 w248 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1faa y4376 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fab y4376 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">460.800<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fac y4376 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fad y4376 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">13.058<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fae y4376 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">27.205<span class=\"_ _567\"> </span></div></td><td class=\"c n x1faf y4376 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">685.636<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fb0 y4376 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.055.189<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y4137 w683 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fb1 y4137 w189 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">197.242<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fb2 y4137 w189 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">107.909<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fb3 y4137 wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">61.969<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fb4 y4137 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.638<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fb5 y4137 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">981<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fb6 y4137 w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.621<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fb7 y4137 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fb8 y4137 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fb9 y4137 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fba y4137 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fbb y4137 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">19.230<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fbc y4137 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fbd y4137 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">232<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fbe y4137 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">38<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fbf y4137 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">14.022<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fc0 y4137 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">107.731<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1f41 y4553 w684 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.2. parzialmente garantite<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fc1 y4553 w189 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">951.946<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fc2 y4553 w189 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">926.565<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fc3 y4553 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">457<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fc4 y4553 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fc5 y4553 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">17.091<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fc6 y4553 w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.640<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fc7 y4553 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fc8 y4553 w248 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fc9 y4553 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fca y4553 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fcb y4553 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">585.871<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fcc y4553 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fcd y4553 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">25.525<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fce y4553 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.685<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fcf y4553 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">46.264<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fd0 y4553 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">680.533<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y4554 w683 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">di cui deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fd1 y4554 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">48.472<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fd2 y4554 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">33.746<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fd3 y4554 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fd4 y4554 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fd5 y4554 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.882<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fd6 y4554 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">161<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fd7 y4554 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fb8 y4554 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fd8 y4554 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fd9 y4554 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fda y4554 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">25.926<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fdb y4554 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fdc y4554 w181 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">213<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fdd y4554 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fde y4554 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">627<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fdf y4554 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">28.809<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y4555 ff6 fs16 fc0 sc0 ls0 ws0\">2. Esposizioni creditizie \u201cfuori </td><td class=\"c n x1fe0 y4556 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">830.651<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fe1 y4556 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">829.965<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fe2 y4556 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">18.147<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fe3 y4556 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fe4 y4556 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">93.437<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fe5 y4556 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">35.566<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fe6 y4556 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fe7 y4556 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fe8 y4556 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fe9 y4556 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws174\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fea y4556 w60e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.409<span class=\"_ _567\"> </span></div></td><td class=\"c n x1feb y4556 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fec y4556 w1a0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">665<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fed y4556 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">13.940<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fee y4556 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">617.449<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fef y4556 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">785.613<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x547 h27 y4557 ff6 fs16 fc0 sc0 ls0 ws0\">bilancio\u201d garantite:<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f41 y4558 w682 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.1. totalmente garantite<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ff0 y4558 w189 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">704.776<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ff1 y4558 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">704.188<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ff2 y4558 wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">18.147<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ff3 y4558 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ff4 y4558 wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">80.438<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ff5 y4558 w177 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">32.222<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ff6 y4558 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ff7 y4558 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ff8 y4558 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fca y4558 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ff9 y4558 w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.387<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ffa y4558 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ffb y4558 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ffc y4558 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">13.842<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ffd y4558 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">558.093<span class=\"_ _567\"> </span></div></td><td class=\"c n x1ffe y4558 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">704.129<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y41f1 w683 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">di cui deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x1fff y41f1 w185 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.617<span class=\"_ _567\"> </span></div></td><td class=\"c n x2000 y41f1 w185 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.467<span class=\"_ _567\"> </span></div></td><td class=\"c n x2001 y41f1 w1e2 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10<span class=\"_ _567\"> </span></div></td><td class=\"c n x2002 y41f1 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2003 y41f1 w181 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">171<span class=\"_ _567\"> </span></div></td><td class=\"c n x2004 y41f1 w182 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">176<span class=\"_ _567\"> </span></div></td><td class=\"c n x2005 y41f1 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x1d6f y41f1 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2006 y41f1 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2007 y41f1 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2008 y41f1 w103 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n x2009 y41f1 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x200a y41f1 w248 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x200b y41f1 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x200c y41f1 wd3 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.107<span class=\"_ _567\"> </span></div></td><td class=\"c n x200d y41f1 w185 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.467<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1f41 y4006 w684 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.2. parzialmente garantite<span class=\"_ _567\"> </span></div></td><td class=\"c n x200e y4006 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">125.875<span class=\"_ _567\"> </span></div></td><td class=\"c n x200f y4006 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">125.777<span class=\"_ _567\"> </span></div></td><td class=\"c n x2010 y4006 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2011 y4006 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2012 y4006 w177 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">12.999<span class=\"_ _567\"> </span></div></td><td class=\"c n x2013 y4006 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.344<span class=\"_ _567\"> </span></div></td><td class=\"c n x2014 y4006 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2015 y4006 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2016 y4006 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2017 y4006 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2018 y4006 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.022<span class=\"_ _567\"> </span></div></td><td class=\"c n x2019 y4006 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x201a y4006 wea h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">665<span class=\"_ _567\"> </span></div></td><td class=\"c n x201b y4006 w169 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">98<span class=\"_ _567\"> </span></div></td><td class=\"c n x201c y4006 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">59.356<span class=\"_ _567\"> </span></div></td><td class=\"c n x201d y4006 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">81.484<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x54b y3de2 w683 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">di cui deteriorate<span class=\"_ _567\"> </span></div></td><td class=\"c n x201e y3de2 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.030<span class=\"_ _567\"> </span></div></td><td class=\"c n x201f y3de2 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.994<span class=\"_ _567\"> </span></div></td><td class=\"c n x2020 y3de2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2021 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2022 y3de2 w103 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">9<span class=\"_ _567\"> </span></div></td><td class=\"c n x2023 y3de2 wce h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">277<span class=\"_ _567\"> </span></div></td><td class=\"c n x2024 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2025 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2026 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2027 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2028 y3de2 w3a9 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5<span class=\"_ _567\"> </span></div></td><td class=\"c n x2029 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x202a y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x202b y3de2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws173\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x202c y3de2 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.557<span class=\"_ _567\"> </span></div></td><td class=\"c n x202d y3de2 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.848<span class=\"_ _567\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCollateralExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-764": {
   "value": "1.2 Rischi di mercato<span class=\"_ _567\"> </span>1.2.1 Rischio di <span class=\"_ _2\"></span>tasso di interesse <span class=\"_ _2\"></span>e rischio di pr<span class=\"_ _2\"></span>ezzo \u2013 portafoglio di negoziazione <span class=\"_ _2\"></span>di vigilanza<span class=\"_ _567\"> </span>Informazioni di natura qualitativa<span class=\"_ _567\"> </span>A. Aspetti generali<span class=\"_ _567\"> </span>Le variazioni inattese nei tassi di mercato, in pr<span class=\"_ _2\"></span>esenza di differenze nelle scadenze e nei tempi<span class=\"_ _567\"> </span>di revisione tra tassi di inter<span class=\"_ _2\"></span>esse delle attivit\u00e0 e delle passivit\u00e0, determinano una variazione del<span class=\"_ _567\"> </span>flusso <span class=\"_ _8\"></span>netto <span class=\"_ _8\"></span>degli <span class=\"_ _8\"></span>interessi <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>quindi <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>margine <span class=\"_ _b\"></span>d\u2019interesse. <span class=\"_ _8\"></span>Inoltre, <span class=\"_ _8\"></span>tali <span class=\"_ _8\"></span>fluttuazioni <span class=\"_ _8\"></span>inattese,<span class=\"_ _567\"> </span>espongono il Gruppo a variazioni nel valore economico delle attivit\u00e0 e delle passivit\u00e0.<span class=\"_ _567\"> </span>Il Gruppo ha adottato una strategia atta a consolidare un r<span class=\"_ _2\"></span>endimento in linea con il budget<span class=\"_ _567\"> </span>pur garantendo un profilo di rischio in <span class=\"_ _b\"></span>linea con i Supervisory Outlier <span class=\"_ _b\"></span>T<span class=\"_ _3\"></span>ests (SOT) previsti dalle<span class=\"_ _567\"> </span>ultime linee guida EBA.<span class=\"_ _567\"> </span>B. Processi di gestione e metodi di misurazione del rischio di tasso d\u2019inter<span class=\"_ _2\"></span>esse e del rischio<span class=\"_ _567\"> </span>prezzo<span class=\"_ _567\"> </span>Nell\u2019esercizio delle pr<span class=\"_ _2\"></span>oprie attribuzioni in materia di direzione e coordinamento il Consiglio di<span class=\"_ _567\"> </span>Amministrazione della Capogruppo, ha emanato <span class=\"_ _2\"></span>specifiche disposizioni in materia di contr<span class=\"_ _2\"></span>olli.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019attivit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>negoziazione <span class=\"_ _a\"></span>della <span class=\"_ _2\"></span>funzione <span class=\"_ _2\"></span>finanza/tesoreria <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _2\"></span>soggetta <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>limiti <span class=\"_ _a\"></span>operat<span class=\"_ _b\"></span>ivi <span class=\"_ _a\"></span>cos\u00ec <span class=\"_ _2\"></span>come<span class=\"_ _567\"> </span>declinato nella \u201cPolicy <span class=\"_ _b\"></span>di rischio\u201d <span class=\"_ _b\"></span>e nei test<span class=\"_ _b\"></span>i di normativa <span class=\"_ _b\"></span>interna; al <span class=\"_ _b\"></span>fine di contenere il <span class=\"_ _b\"></span>rischio<span class=\"_ _567\"> </span>di mer<span class=\"_ _2\"></span>cato sono <span class=\"_ _2\"></span>fissati specifici <span class=\"_ _2\"></span>limiti di <span class=\"_ _2\"></span>consistenza, di <span class=\"_ _2\"></span>sensibilit\u00e0 (duration), <span class=\"_ _2\"></span>di r<span class=\"_ _2\"></span>edditivit\u00e0 (stop<span class=\"_ _567\"> </span>loss) e V<span class=\"_ _2\"></span>alore a Rischio (V<span class=\"_ _a\"></span>alue at Risk \u2013 V<span class=\"_ _2\"></span>aR). Uno specifico sistema di <span class=\"_ _b\"></span>reporting \u00e8 lo strumento<span class=\"_ _567\"> </span>finalizzato a fornire alle unit\u00e0 or<span class=\"_ _2\"></span>ganizzative coinvolte un\u2019adeguata informativa.<span class=\"_ _567\"> </span>Il monitoraggio degli indicatori e dei limiti operativi \u00e8 eseguito, come presidio di primo livello,<div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs755\">nel continuo della funzione <span class=\"_ _2\"></span>finanza/tesoreria mentr<span class=\"_ _2\"></span>e la funzione di Risk Management <span class=\"_ _2\"></span>esegue il </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs7a9\">monitoraggio di <span class=\"_ _2\"></span>secondo livello, <span class=\"_ _2\"></span>attivando eventuali pr<span class=\"_ _2\"></span>ocedure di <span class=\"_ _2\"></span>escalation in <span class=\"_ _2\"></span>caso di <span class=\"_ _2\"></span>sconfini </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs756\">secondo quanto previsto dalla normativa interna.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf97\">Per <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>quantificazione <span class=\"_ _b\"></span>dei <span class=\"_ _8\"></span>rischi <span class=\"_ _b\"></span>generici <span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>specifici, <span class=\"_ _b\"></span>il <span class=\"_ _8\"></span>Gruppo <span class=\"_ _b\"></span>ha <span class=\"_ _8\"></span>adottato <span class=\"_ _b\"></span>un <span class=\"_ _8\"></span>modello <span class=\"_ _b\"></span>basato </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs758\">sul concetto di V<span class=\"_ _2\"></span>alore a Rischio (V<span class=\"_ _a\"></span>alue at Risk \u2013 V<span class=\"_ _2\"></span>aR) in modo da esprimere sinteticamente e in </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws85 gs759\">termini monetari la massima perdita pr<span class=\"_ _2\"></span>obabile di un portafoglio statico con riferimento ad uno </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsf98\">specifico <span class=\"_ _b\"></span>orizzonte <span class=\"_ _8\"></span>temporale <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>ad <span class=\"_ _8\"></span>uno <span class=\"_ _b\"></span>specifico <span class=\"_ _b\"></span>livello <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>confidenza <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>normali <span class=\"_ _b\"></span>condizioni <span class=\"_ _8\"></span>di </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws159 gs75a\">mercato. T<span class=\"_ _7d\"></span>ale metodologia presenta il vantaggio di consentire l\u2019aggr<span class=\"_ _2\"></span>egazione delle posizioni </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws7 gs75b\">assunte inerenti a fattori di rischio di natura eter<span class=\"_ _2\"></span>ogenea; fornisce, inoltre, un numero sintetico </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws170 gs75c\">che, essendo un\u2019espressione monetaria, \u00e8 agevolmente utilizzato dalla struttura or<span class=\"_ _2\"></span>ganizzativa </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws249 gs75d\">interessata. Il modello V<span class=\"_ _a\"></span>aR utilizza la tecnica della simulazione Monte Carlo ove, fatte le opportune </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws12b gsf99\">assunzioni e correlazioni, stima, mediante il calcolo di una serie di rivalutazioni possibili, il valor<span class=\"_ _2\"></span>e </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsdf gs75e\">del portafoglio e, dato il vettore dei r<span class=\"_ _2\"></span>endimenti attesi del portafoglio, si determina il percentile </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs75f\">desiderato <span class=\"_ _8\"></span>della <span class=\"_ _1d\"></span>distribuzione. <span class=\"_ _8\"></span>Il <span class=\"_ _1d\"></span>modello <span class=\"_ _8\"></span>utilizza <span class=\"_ _1d\"></span>un <span class=\"_ _8\"></span>intervallo <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>confidenza <span class=\"_ _8\"></span>del <span class=\"_ _1d\"></span>95% <span class=\"_ _8\"></span>con <span class=\"_ _1d\"></span>un </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1a1 gs760\">periodo temporale pari a 1 giorno. L<span class=\"_ _a\"></span>\u2019applicativo utilizzato per il calcolo del V<span class=\"_ _2\"></span>aR \u00e8 l\u2019infoprovider </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs7aa\">Bloomberg.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs762\">Il modello interno non \u00e8 utilizzato nel calcolo dei requisiti patrimoniali sui rischi di mer<span class=\"_ _2\"></span>cato.<span class=\"_ _567\"> </span></div>Informazioni di natura quantitativa<span class=\"_ _567\"> </span>1. Portafoglio di negoziazione di vigilanza: distribuzione per durata residua (data di riprezzamento) delle attivit\u00e0 e delle passivit\u00e0 finanziarie per cassa e derivati finanziari - Eur<span class=\"_ _2\"></span>o<span class=\"_ _567\"> </span><div class=\"gs14b\"><table class=\"s w712 h246\" id=\"_0d22798a-a5ad-4bb7-a289-5d23ced1090b\"><tr><td></td><td class=\"c n x226a y45b0 w713 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A vista<span class=\"_ _567\"> </span></div></td><td class=\"c n x226b y45b0 w714 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fino a 3 mesi<span class=\"_ _567\"> </span></div></td><td class=\"c n x226c y45b0 w546 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 3 mesi</div></td><td class=\"t m0 x226d h27 y45b1 ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 6 mesi </td><td class=\"t m0 x1c13 h27 y45b1 ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 1 anno </td><td class=\"t m0 x226e h27 y45b1 ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 5 anni </td><td class=\"c n x226f y45b0 w715 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Oltre 10 anni<span class=\"_ _567\"> </span></div></td><td class=\"c n x2270 y45b0 w716 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Durata<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y45b2 ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia/Durata residua<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 x2271 h2c y45b3 ffb fs16 fc0 sc0 ls0 ws0\">fino a 6 mesi<span class=\"_ _567\"> </span></td><td class=\"t m0 x2272 h2c y45b3 ffb fs16 fc0 sc0 ls0 ws0\">a fino a 1 anno<span class=\"_ _567\"> </span></td><td class=\"t m0 x2273 h2c y45b3 ffb fs16 fc0 sc0 ls0 ws0\">fino a 5 anni<span class=\"_ _567\"> </span></td><td class=\"t m0 x2274 h2c y45b3 ffb fs16 fc0 sc0 ls0 ws0\">fino a 10 anni<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x2275 h27 y45b3 ff6 fs16 fc0 sc0 ls0 ws0\">indeterminata<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y44d6 w717 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A. Attitiv\u00e0 per cassa<span class=\"_ _567\"> </span></div></td><td class=\"c n x2276 y44d6 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">620<span class=\"_ _567\"> </span></div></td><td class=\"c n x2277 y44d6 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2278 y44d6 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.420<span class=\"_ _567\"> </span></div></td><td class=\"c n x2279 y44d6 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x227a y44d6 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x227b y44d6 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.733<span class=\"_ _567\"> </span></div></td><td class=\"c n x227c y44d6 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x227d y44d6 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y45b4 w4f0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x227e y45b4 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">620<span class=\"_ _567\"> </span></div></td><td class=\"c n x227f y45b4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2280 y45b4 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.420<span class=\"_ _567\"> </span></div></td><td class=\"c n x2281 y45b4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2282 y45b4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2283 y45b4 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.733<span class=\"_ _567\"> </span></div></td><td class=\"c n x2284 y45b4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2285 y45b4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2088 y4128 w718 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">con opzione di rimborso anticipato<span class=\"_ _567\"> </span></div></td><td class=\"c n x2286 y4128 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2287 y4128 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2288 y4128 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.420<span class=\"_ _567\"> </span></div></td><td class=\"c n x2289 y4128 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x228a y4128 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x228b y4128 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">503<span class=\"_ _567\"> </span></div></td><td class=\"c n x228c y4128 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x228d y4128 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x2088 y45b5 w2bb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x228e y45b5 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">620<span class=\"_ _567\"> </span></div></td><td class=\"c n x228f y45b5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2290 y45b5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2291 y45b5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2292 y45b5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2293 y45b5 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.230<span class=\"_ _567\"> </span></div></td><td class=\"c n x2294 y45b5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2295 y45b5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y4283 w719 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.2 Altre attivit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x2296 y4283 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2297 y4283 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2298 y4283 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2299 y4283 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x229a y4283 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x229b y4283 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x229c y4283 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x229d y4283 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y45b6 w330 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Passivit\u00e0 per cassa<span class=\"_ _567\"> </span></div></td><td class=\"c n x229e y45b6 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x229f y45b6 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22a0 y45b6 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22a1 y45b6 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22a2 y45b6 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22a3 y45b6 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22a4 y45b6 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22a5 y45b6 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y412d w71a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 P<span class=\"_ _7d\"></span>.C.T<span class=\"_ _3\"></span>. passivi<span class=\"_ _567\"> </span></div></td><td class=\"c n x22a6 y412d w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22a7 y412d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22a8 y412d w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22a9 y412d w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22aa y412d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22ab y412d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22ac y412d w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22ad y412d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xb80 y45b7 w71b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.2 Altre passivit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x22ae y45b7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22af y45b7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b0 y45b7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2281 y45b7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2282 y45b7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b1 y45b7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b2 y45b7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b3 y45b7 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h2c y45b8 ffb fs16 fc0 sc0 ls0 ws0\">3. Derivati finanziari<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1ceb h28 y45b9 ff9 fs16 fc0 sc0 ls0 ws0\">3.1 Con titolo sottostante<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x22b4 h28 y45ba ff9 fs16 fc0 sc0 ls0 ws0\">Opzioni<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22b5 y45bb w4c3 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b6 y45bb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b7 y45bb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b8 y45bb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b9 y45bb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22ba y45bb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22bb y45bb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22bc y45bb w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22bd y45bb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22b5 y405c w71c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x22be y405c w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22bf y405c w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22c0 y405c w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22c1 y405c w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22c2 y405c w103 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">9<span class=\"_ _567\"> </span></div></td><td class=\"c n x22c3 y405c w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22c4 y405c w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22c5 y405c w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x22b4 h28 y45bc ff9 fs16 fc0 sc0 ls0 ws0\">Altri<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22b5 y405f w4c3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b6 y405f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b7 y405f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b8 y405f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b9 y405f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22ba y405f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22bb y405f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22c6 y405f wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">6.693<span class=\"_ _567\"> </span></div></td><td class=\"c n x22c7 y405f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22b5 y4060 w71c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x22be y4060 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22c8 y4060 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">6.693<span class=\"_ _567\"> </span></div></td><td class=\"c n x22c9 y4060 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22ca y4060 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22cb y4060 w222 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">9<span class=\"_ _567\"> </span></div></td><td class=\"c n x22cc y4060 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22cd y4060 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22ce y4060 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x1ceb h28 y45bd ff9 fs16 fc0 sc0 ls0 ws0\">3.2 Senza titolo sottostante<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x22b4 h28 y45be ff9 fs16 fc0 sc0 ls0 ws0\">Opzioni<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22b5 y413b w4c3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b6 y413b w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b7 y413b w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b8 y413b w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b9 y413b w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22ba y413b w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22bb y413b w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22bc y413b w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22bd y413b w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22b5 y41d5 w71c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x22be y41d5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22bf y41d5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22c0 y41d5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22c1 y41d5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22cf y41d5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22d0 y41d5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22d1 y41d5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22d2 y41d5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x22b4 h28 y45bf ff9 fs16 fc0 sc0 ls0 ws0\">Altri<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22b5 y4256 w4c3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b6 y4256 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22d3 y4256 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">133.910<span class=\"_ _567\"> </span></div></td><td class=\"c n x22d4 y4256 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">13.298<span class=\"_ _567\"> </span></div></td><td class=\"c n x22d5 y4256 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">17.759<span class=\"_ _567\"> </span></div></td><td class=\"c n x22d6 y4256 wcb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">37.807<span class=\"_ _567\"> </span></div></td><td class=\"c n x22d7 y4256 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.775<span class=\"_ _567\"> </span></div></td><td class=\"c n x22d8 y4256 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22d9 y4256 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22b5 y3de2 w71c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x22be y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22da y3de2 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">173.528<span class=\"_ _567\"> </span></div></td><td class=\"c n x22db y3de2 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">13.257<span class=\"_ _567\"> </span></div></td><td class=\"c n x22dc y3de2 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">17.778<span class=\"_ _567\"> </span></div></td><td class=\"c n x22dd y3de2 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">37.807<span class=\"_ _567\"> </span></div></td><td class=\"c n x22de y3de2 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.775<span class=\"_ _567\"> </span></div></td><td class=\"c n x22df y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22e0 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table></div>1. Portafoglio di negoziazione di vigilanza: distribuzione per durata residua (data di riprezzamento) delle attivit\u00e0 e delle passivit\u00e0 finanziarie per cassa e derivati finanziari \u2013 Altr<span class=\"_ _2\"></span>e V<span class=\"_ _2\"></span>alute<span class=\"_ _567\"> </span><div class=\"gs14b\"><table class=\"s w71d h247\" id=\"_a7eaff8d-8b8e-48c7-9b21-36bcb8cb18f5\"><tr><td></td><td class=\"c n x226a y45c0 w713 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">A vista<span class=\"_ _567\"> </span></div></td><td class=\"c n x226b y45c0 w714 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Fino a 3 mesi<span class=\"_ _567\"> </span></div></td><td class=\"c n x226c y45c0 w546 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 3 mesi</div></td><td class=\"t m0 x226d h27 y45c1 ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 6 mesi </td><td class=\"t m0 x1c13 h27 y45c1 ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 1 anno </td><td class=\"t m0 x226e h27 y45c1 ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 5 anni </td><td class=\"c n x22e1 y45c0 w715 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Oltre 10 anni<span class=\"_ _567\"> </span></div></td><td class=\"c n x22e2 y45c0 w716 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Durata<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y45c2 ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia/Durata residua<span class=\"_ _567\"> </span></td><td></td><td></td><td class=\"t m0 x2271 h2c y45c3 ffb fs16 fc0 sc0 ls0 ws0\">fino a 6 mesi<span class=\"_ _567\"> </span></td><td class=\"t m0 x2272 h2c y45c3 ffb fs16 fc0 sc0 ls0 ws0\">a fino a 1 anno<span class=\"_ _567\"> </span></td><td class=\"t m0 x2273 h2c y45c3 ffb fs16 fc0 sc0 ls0 ws0\">fino a 5 anni<span class=\"_ _567\"> </span></td><td class=\"t m0 x2274 h2c y45c3 ffb fs16 fc0 sc0 ls0 ws0\">fino a 10 anni<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x2275 h27 y45c3 ff6 fs16 fc0 sc0 ls0 ws0\">indeterminata<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y45c4 w717 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A. Attivit\u00e0 per cassa<span class=\"_ _567\"> </span></div></td><td class=\"c n x22e3 y45c4 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22e4 y45c4 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22e5 y45c4 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22e6 y45c4 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22e7 y45c4 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22e8 y45c4 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22e9 y45c4 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22ea y45c4 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y45c5 w4f0 h19c\"><div class=\"t m0 x2a1 h9f y4133 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x22ec y45c5 w71e h19c\"><div class=\"t m0 x2a1 h9f y4133 ff7 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22ed y45c5 w71e h19c\"><div class=\"t m0 x2a1 h9f y4133 ff7 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22ee y45c5 w71e h19c\"><div class=\"t m0 x2a1 h9f y4133 ff7 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22ef y45c5 w71e h19c\"><div class=\"t m0 x2a1 h9f y4133 ff7 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22f0 y45c5 w71e h19c\"><div class=\"t m0 x2a1 h9f y4133 ff7 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22f1 y45c5 w71e h19c\"><div class=\"t m0 x2a1 h9f y4133 ff7 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22f2 y45c5 w71e h19c\"><div class=\"t m0 x2a1 h9f y4133 ff7 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22f3 y45c5 w71e h19c\"><div class=\"t m0 x2a1 h9f y4133 ff7 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x22b4 h28 y45c6 ff9 fs16 fc0 sc0 ls0 ws0\">con opzione di rimborso anticipato<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22f4 y45c7 w2bb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x22f5 y45c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22f6 y45c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22f7 y45c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22f8 y45c7 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22f9 y45c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22fa y45c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22fb y45c7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22fc y45c7 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y45c8 w719 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.2 Altre attivit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x22fd y45c8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22fe y45c8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22ff y45c8 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2300 y45c8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2301 y45c8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2302 y45c8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2303 y45c8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2304 y45c8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y45c9 ff6 fs16 fc0 sc0 ls0 ws0\">2. Passivit\u00e0 per cassa<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22eb y45ca w71a h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 P<span class=\"_ _7d\"></span>.C.T<span class=\"_ _3\"></span>. passivi<span class=\"_ _567\"> </span></div></td><td class=\"c n x2305 y45ca w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2306 y45ca w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2307 y45ca w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2308 y45ca w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2309 y45ca w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x230a y45ca w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x230b y45ca w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x230c y45ca w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y45cb w71b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.2 Altre passivit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x230d y45cb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x230e y45cb w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x230f y45cb w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2310 y45cb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2311 y45cb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2312 y45cb w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2313 y45cb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2314 y45cb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h2c y45cc ffb fs16 fc0 sc0 ls0 ws0\">3. Derivati finanziari<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x2315 h28 y45cd ff9 fs16 fc0 sc0 ls0 ws0\">3.1 Con titolo sottostante<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x22b4 h28 y45ce ff9 fs16 fc0 sc0 ls0 ws0\">Opzioni<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22b5 y4375 w4c3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b6 y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b7 y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b8 y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b9 y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22ba y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22bb y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22bc y4375 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22bd y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22b5 y4376 w71c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x22be y4376 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22bf y4376 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22c0 y4376 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22c1 y4376 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22cf y4376 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22d0 y4376 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22d1 y4376 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22d2 y4376 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x22b4 h28 y45cf ff9 fs16 fc0 sc0 ls0 ws0\">Altri<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22b5 y405f w4c3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b6 y405f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b7 y405f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b8 y405f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b9 y405f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22ba y405f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22bb y405f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22bc y405f w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22bd y405f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22b5 y4060 w71c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x22be y4060 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22bf y4060 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22c0 y4060 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22c1 y4060 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22cf y4060 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22d0 y4060 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22d1 y4060 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22d2 y4060 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x2315 h28 y45d0 ff9 fs16 fc0 sc0 ls0 ws0\">3.2 Senza titolo sottostante<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x22b4 h28 y45d1 ff9 fs16 fc0 sc0 ls0 ws0\">Opzioni<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22b5 y413b w4c3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b6 y413b w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b7 y413b w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b8 y413b w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b9 y413b w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22ba y413b w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22bb y413b w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22bc y413b w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22bd y413b w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22b5 y41d5 w71c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x22be y41d5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22bf y41d5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22c0 y41d5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22c1 y41d5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22cf y41d5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22d0 y41d5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22d1 y41d5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22d2 y41d5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x22b4 h28 y45d2 ff9 fs16 fc0 sc0 ls0 ws0\">Altri<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22b5 y4256 w4c3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x22b6 y4256 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22d3 y4256 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">118.968<span class=\"_ _567\"> </span></div></td><td class=\"c n x2316 y4256 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">9.166<span class=\"_ _567\"> </span></div></td><td class=\"c n x2317 y4256 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10.220<span class=\"_ _567\"> </span></div></td><td class=\"c n x2318 y4256 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2319 y4256 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x231a y4256 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x231b y4256 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22b5 y3de2 w71c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x22be y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x231c y3de2 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">79.256<span class=\"_ _567\"> </span></div></td><td class=\"c n x231d y3de2 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">9.166<span class=\"_ _567\"> </span></div></td><td class=\"c n x231e y3de2 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10.220<span class=\"_ _567\"> </span></div></td><td class=\"c n x231f y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2320 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2321 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2322 y3de2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table></div>2. Portafoglio di negoziazione di vigilanza: distribuzione delle esposizioni in titoli di capitale e<span class=\"_ _567\"> </span> indici azionari per i principali Paesi del mercato di quotazione<div class=\"gs14b\"><table class=\"s w71f h248\" id=\"_c16460fd-847f-4234-aaf1-ec2e729d0330\"><tr><td class=\"t m0 x2323 h27 y45d3 ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia operazione / indice quotazione<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x2324 h27 y45d4 ff6 fs16 fc0 sc0 ls0 ws0\">Quotati<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x2325 h27 y45d3 ff6 fs16 fc0 sc0 ls0 ws0\">Non quotati<span class=\"_ _567\"> </span></td></tr><tr><td></td><td class=\"c n x2326 y45d5 w720 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Italia<span class=\"_ _567\"> </span></div></td><td class=\"c n x2327 y45d5 w721 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Stati Uniti<span class=\"_ _567\"> </span></div></td><td class=\"c n x2328 y45d5 w722 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Altri<span class=\"_ _567\"> </span></div></td><td></td></tr><tr><td class=\"t m0 xb73 h27 y45d6 ff6 fs16 fc0 sc0 ls0 ws0\">A. Titoli di capitale<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1a86 y4132 w723 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x2329 y4132 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">1.830<span class=\"_ _567\"> </span></div></td><td class=\"c n x232a y4132 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x232b y4132 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.005<span class=\"_ _567\"> </span></div></td><td class=\"c n x232c y4132 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1a86 y4239 w68e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x232d y4239 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x232e y4239 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x232f y4239 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2330 y4239 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y45d7 ff6 fs16 fc0 sc0 ls0 ws0\">B. Compravendite non ancora regolate su titoli di capitale<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1a86 y44cb w723 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x2331 y44cb w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2332 y44cb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2333 y44cb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2334 y44cb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1a86 y45d8 w68e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x232d y45d8 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x232e y45d8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x232f y45d8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2330 y45d8 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y45d9 ff6 fs16 fc0 sc0 ls0 ws0\">C. Altri derivati su titoli di capitale<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1a86 y45da w723 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x2335 y45da w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">9<span class=\"_ _567\"> </span></div></td><td class=\"c n x2336 y45da w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2337 y45da wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.608<span class=\"_ _567\"> </span></div></td><td class=\"c n x2338 y45da w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1a86 y45db w68e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x232d y45db w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x232e y45db w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x232f y45db w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2330 y45db w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y45dc ff6 fs16 fc0 sc0 ls0 ws0\">D. Derivati su indici azionari<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1a86 y4006 w723 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x2331 y4006 w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2332 y4006 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2333 y4006 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2334 y4006 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x1a86 y3de2 w68e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x232d y3de2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x232e y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x232f y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2330 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table></div>3. Portafoglio di negoziazione di vigilanza: modelli interni e altre metodologie per l\u2019analisi di<span class=\"_ _567\"> </span>sensitivit\u00e0<span class=\"_ _567\"> </span>Il <span class=\"_ _b\"></span>monitoraggio <span class=\"_ _b\"></span>effettuato <span class=\"_ _b\"></span>fino <span class=\"_ _8\"></span>al <span class=\"_ _b\"></span>quarto <span class=\"_ _b\"></span>trimestre <span class=\"_ _b\"></span>sul <span class=\"_ _b\"></span>portafoglio <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>negoziazione <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>vigilanza<span class=\"_ _567\"> </span>evidenzia una struttura con rischi di mercato contenuti. Il V<span class=\"_ _a\"></span>aR simulazione Monte Carlo alla<span class=\"_ _567\"> </span>data del 31 dicembre 2025 ammonta a 93 migliaia di eur<span class=\"_ _2\"></span>o con una percentuale pari a 1,11%<span class=\"_ _567\"> </span>del portafoglio di negoziazione.<span class=\"_ _567\"> </span>1.2.2 Rischio di tasso di interesse e rischio di pr<span class=\"_ _2\"></span>ezzo - Portafoglio bancario<span class=\"_ _567\"> </span>Informazioni di natura qualitativa<span class=\"_ _567\"> </span>A. Aspetti generali, procedur<span class=\"_ _2\"></span>e di gestione e metodi di misurazione del rischio di tasso di<span class=\"_ _567\"> </span>interesse e del rischio di pr<span class=\"_ _2\"></span>ezzo<span class=\"_ _567\"> </span>La misurazione del rischio di tasso di interesse \u00e8 ef<span class=\"_ _2\"></span>fettuata dalla funzione di Risk Management.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019insieme dell\u2019attivit\u00e0 commerciale connessa con la trasformazione delle scadenze dell\u2019attivo<span class=\"_ _567\"> </span>e del passivo del bilancio, il portafoglio titoli, l\u2019operativit\u00e0 di tesoreria e i rispettivi derivati di<span class=\"_ _567\"> </span>copertura sono monitorati con metodologie Asset and Liability Management (A.L.M.) mediante<span class=\"_ _567\"> </span>l\u2019applicativo ERMAS5.<span class=\"_ _567\"> </span>Le analisi poste in essere permettono di misurar<span class=\"_ _2\"></span>e gli impatti prodotti dalle variazioni della<span class=\"_ _567\"> </span>struttura dei tassi d\u2019interesse espr<span class=\"_ _2\"></span>essi in termini sia di variazione del valore economico del<span class=\"_ _567\"> </span>patrimonio  sia  del <span class=\"_ _38\"> </span>margine  di <span class=\"_ _9\"> </span>interesse.  In  questo  ambito <span class=\"_ _9\"> </span>sono  presentati  i  risultati <span class=\"_ _38\"> </span>del<span class=\"_ _567\"> </span>portafoglio <span class=\"_ _b\"></span>bancario <span class=\"_ _8\"></span>ai <span class=\"_ _b\"></span>fini <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>bilancio <span class=\"_ _b\"></span>escludendo <span class=\"_ _b\"></span>dall\u2019analisi <span class=\"_ _8\"></span>gli <span class=\"_ _b\"></span>strumenti <span class=\"_ _8\"></span>finanziari <span class=\"_ _b\"></span>rientranti<span class=\"_ _567\"> </span>nel portafoglio di negoziazione di vigilanza.<span class=\"_ _567\"> </span>La variabilit\u00e0 del margine di inter<span class=\"_ _2\"></span>esse, determinata da variazioni positive e negative dei tassi su<span class=\"_ _567\"> </span>un orizzonte temporale di 365 giorni, \u00e8 stimata con la metodologia mediante la Full Evaluation<span class=\"_ _567\"> </span>al tasso FTP tramite l\u2019applicativo Ermas5. Le variazioni del valore economico delle attivit\u00e0 e<span class=\"_ _567\"> </span>delle passivit\u00e0 sono analizzate mediante l\u2019applicazione di approcci di Sensitivity Analysis. A<span class=\"_ _567\"> </span>partire dal Settembr<span class=\"_ _2\"></span>e 2024 la Banca ha predisposto l\u2019invio delle segnalazioni obbligatorie in<span class=\"_ _567\"> </span>materia di rischio di tasso di interesse nel portafoglio bancario.<span class=\"_ _567\"> </span>Le analisi sono eseguite considerando anche spostamenti non paralleli della curva dei rendimenti<span class=\"_ _567\"> </span>e l\u2019applicazione di modelli comportamentali delle poste a vista. Nell\u2019analisi di simulazione \u00e8<span class=\"_ _567\"> </span>possibile preveder<span class=\"_ _2\"></span>e specifici scenari di variazione dei tassi di mercato.<span class=\"_ _567\"> </span>Il contesto economico e politico globale ha subito negli ultimi tre anni un forte str<span class=\"_ _2\"></span>ess causato<span class=\"_ _567\"> </span>recenti eventi bellici, dall\u2019andamento dell\u2019inflazione e dal quadr<span class=\"_ _2\"></span>o macro-economico globale.<span class=\"_ _567\"> </span>Come <span class=\"_ _a\"></span>richiamato <span class=\"_ _2\"></span>in <span class=\"_ _a\"></span>precedenza, <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Banca <span class=\"_ _2\"></span>Centrale <span class=\"_ _a\"></span>Europea, <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>fine <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>rispondere <span class=\"_ _a\"></span>ad <span class=\"_ _2\"></span>una <span class=\"_ _a\"></span>serie <span class=\"_ _a\"></span>d<span class=\"_ _b\"></span>i<span class=\"_ _567\"> </span>shock esogeni, nel corso del 2022, 2023 ha provveduto a metter<span class=\"_ _2\"></span>e in atto una politica monetaria<span class=\"_ _567\"> </span>restrittiva con un innalzamento <span class=\"_ _b\"></span>dei tassi <span class=\"_ _b\"></span>di interesse ufficiali delle <span class=\"_ _b\"></span>operazioni dell'Eurosistema;<span class=\"_ _567\"> </span>nella seconda parte del 2024 la banca centrale ha dato inizio ad una politica di aggiustamento al<span class=\"_ _567\"> </span>ribasso dei <span class=\"_ _2\"></span>tassi di inter<span class=\"_ _2\"></span>esse in <span class=\"_ _2\"></span>vista del raggiungimento <span class=\"_ _2\"></span>degli obiettivi <span class=\"_ _2\"></span>di inflazione. La <span class=\"_ _2\"></span>politica<span class=\"_ _567\"> </span>di riduzione dei tassi d\u2019interesse \u00e8 continuata fino alla prima met\u00e0 del 2025.<span class=\"_ _567\"> </span>In <span class=\"_ _8\"></span>questo <span class=\"_ _8\"></span>contesto <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>tassi <span class=\"_ _1d\"></span>variabili, <span class=\"_ _8\"></span>il <span class=\"_ _1d\"></span>Gruppo <span class=\"_ _8\"></span>ha <span class=\"_ _1d\"></span>predisposto <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>strategia <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>copertura <span class=\"_ _8\"></span>del<span class=\"_ _567\"> </span>proprio attivo, attraverso la sottoscrizione di strumenti finanziari derivati di copertura.<span class=\"_ _567\"> </span>Per maggiori dettagli si rimanda alla \u201cSezione 5 - Derivati di copertura - voce 50 della Nota<span class=\"_ _567\"> </span>integrativa\u201d.<span class=\"_ _567\"> </span><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gsfc0\">Informazioni di natura quantitativa<span class=\"_ _567\"> </span></div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gsfc1\">1. <span class=\"_ _3\"></span>Portafoglio <span class=\"_ _a\"></span>bancario: <span class=\"_ _a\"></span>distribuzione <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>durata <span class=\"_ _a\"></span>residua <span class=\"_ _3\"></span>(per <span class=\"_ _a\"></span>data <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>riprezzamento) <span class=\"_ _3\"></span>delle <span class=\"_ _a\"></span>attivit\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gsfc2\">e delle passivit\u00e0 finanziarie \u2013 EURO<span class=\"_ _567\"> </span></div><div class=\"gs14b\"><table class=\"s w724 h249\" id=\"_8110cbba-bb6a-419c-ba37-6d276c1e73d6\"><tr><td></td><td class=\"c n x226a y45dd w713 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">A vista<span class=\"_ _567\"> </span></div></td><td class=\"c n x226b y45dd w714 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Fino a 3 mesi<span class=\"_ _567\"> </span></div></td><td class=\"c n x226c y45dd w546 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 3 mesi</div></td><td class=\"t m0 x226d h27 y45de ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 6 mesi </td><td class=\"t m0 x1c13 h27 y45de ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 1 anno </td><td class=\"t m0 x226e h27 y45de ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 5 anni </td><td class=\"c n x226f y45dd w715 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Oltre 10 anni<span class=\"_ _567\"> </span></div></td><td class=\"c n x2270 y45dd w716 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Durata<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y45df ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia/Durata residua<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x2275 h27 y45e0 ff6 fs16 fc0 sc0 ls0 ws0\">indeterminata<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x2271 h2c y45e0 ffb fs16 fc0 sc0 ls0 ws0\">fino a 6 mesi<span class=\"_ _567\"> </span></td><td class=\"t m0 x2272 h2c y45e0 ffb fs16 fc0 sc0 ls0 ws0\">a fino a 1 anno<span class=\"_ _567\"> </span></td><td class=\"t m0 x2273 h2c y45e0 ffb fs16 fc0 sc0 ls0 ws0\">fino a 5 anni<span class=\"_ _567\"> </span></td><td class=\"t m0 x2274 h2c y45e0 ffb fs16 fc0 sc0 ls0 ws0\">fino a 10 anni<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x304 y45e1 w306 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 per cassa<span class=\"_ _567\"> </span></div></td><td class=\"c n x2339 y45e1 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.733.836<span class=\"_ _567\"> </span></div></td><td class=\"c n x233a y45e1 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.957.281<span class=\"_ _567\"> </span></div></td><td class=\"c n x233b y45e1 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.389.485<span class=\"_ _567\"> </span></div></td><td class=\"c n x233c y45e1 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.197.921<span class=\"_ _567\"> </span></div></td><td class=\"c n x233d y45e1 w406 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.354.608<span class=\"_ _567\"> </span></div></td><td class=\"c n x233e y45e1 w406 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.810.913<span class=\"_ _567\"> </span></div></td><td class=\"c n x233f y45e1 w406 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.886.944<span class=\"_ _567\"> </span></div></td><td class=\"c n x2340 y45e1 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y4128 w4f0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x22ec y4128 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2341 y4128 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">397.238<span class=\"_ _567\"> </span></div></td><td class=\"c n x2342 y4128 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">769.795<span class=\"_ _567\"> </span></div></td><td class=\"c n x2343 y4128 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">716.400<span class=\"_ _567\"> </span></div></td><td class=\"c n x2344 y4128 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.740.391<span class=\"_ _567\"> </span></div></td><td class=\"c n x2345 y4128 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">793.623<span class=\"_ _567\"> </span></div></td><td class=\"c n x2346 y4128 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">263.803<span class=\"_ _567\"> </span></div></td><td class=\"c n x2347 y4128 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y45e2 w718 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">con opzione di rimborso anticipato<span class=\"_ _567\"> </span></div></td><td class=\"c n x2348 y45e2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2349 y45e2 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">132.410<span class=\"_ _567\"> </span></div></td><td class=\"c n x234a y45e2 w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">17.904<span class=\"_ _567\"> </span></div></td><td class=\"c n x234b y45e2 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">38.454<span class=\"_ _567\"> </span></div></td><td class=\"c n x234c y45e2 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">286.110<span class=\"_ _567\"> </span></div></td><td class=\"c n x234d y45e2 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">31.424<span class=\"_ _567\"> </span></div></td><td class=\"c n x234e y45e2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x234f y45e2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y44be w2bb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x22f5 y44be w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2350 y44be wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">264.828<span class=\"_ _567\"> </span></div></td><td class=\"c n x2351 y44be w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">751.891<span class=\"_ _567\"> </span></div></td><td class=\"c n x2352 y44be wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">677.946<span class=\"_ _567\"> </span></div></td><td class=\"c n x2353 y44be we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.454.281<span class=\"_ _567\"> </span></div></td><td class=\"c n x2354 y44be wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">762.199<span class=\"_ _567\"> </span></div></td><td class=\"c n x2355 y44be wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">263.803<span class=\"_ _567\"> </span></div></td><td class=\"c n x2356 y44be w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y45e3 w725 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.2 Finanziamenti a banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x2357 y45e3 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">786.454<span class=\"_ _567\"> </span></div></td><td class=\"c n x2358 y45e3 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">139.346<span class=\"_ _567\"> </span></div></td><td class=\"c n x2359 y45e3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x235a y45e3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x235b y45e3 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.137<span class=\"_ _567\"> </span></div></td><td class=\"c n x235c y45e3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x235d y45e3 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">26.849<span class=\"_ _567\"> </span></div></td><td class=\"c n x235e y45e3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y45a9 w726 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.3 Finanziamenti a clientela<span class=\"_ _567\"> </span></div></td><td class=\"c n x235f y45a9 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.947.382<span class=\"_ _567\"> </span></div></td><td class=\"c n x2360 y45a9 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.420.697<span class=\"_ _567\"> </span></div></td><td class=\"c n x2361 y45a9 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">619.690<span class=\"_ _567\"> </span></div></td><td class=\"c n x2362 y45a9 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">481.521<span class=\"_ _567\"> </span></div></td><td class=\"c n x2363 y45a9 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.613.080<span class=\"_ _567\"> </span></div></td><td class=\"c n x2364 y45a9 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.017.290<span class=\"_ _567\"> </span></div></td><td class=\"c n x2365 y45a9 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.596.292<span class=\"_ _567\"> </span></div></td><td class=\"c n x2366 y45a9 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y45e4 w727 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">c/c<span class=\"_ _567\"> </span></div></td><td class=\"c n x2367 y45e4 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">927.878<span class=\"_ _567\"> </span></div></td><td class=\"c n x2368 y45e4 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">22<span class=\"_ _567\"> </span></div></td><td class=\"c n x2369 y45e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x236a y45e4 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3<span class=\"_ _567\"> </span></div></td><td class=\"c n x236b y45e4 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.137<span class=\"_ _567\"> </span></div></td><td class=\"c n x236c y45e4 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">57<span class=\"_ _567\"> </span></div></td><td class=\"c n x236d y45e4 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">5<span class=\"_ _567\"> </span></div></td><td class=\"c n x236e y45e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y45e5 w67d h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">altri finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x236f y45e5 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.019.504<span class=\"_ _567\"> </span></div></td><td class=\"c n x2370 y45e5 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.420.675<span class=\"_ _567\"> </span></div></td><td class=\"c n x2371 y45e5 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">619.690<span class=\"_ _567\"> </span></div></td><td class=\"c n x2372 y45e5 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">481.518<span class=\"_ _567\"> </span></div></td><td class=\"c n x2373 y45e5 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.611.943<span class=\"_ _567\"> </span></div></td><td class=\"c n x2374 y45e5 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.017.233<span class=\"_ _567\"> </span></div></td><td class=\"c n x2375 y45e5 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.596.287<span class=\"_ _567\"> </span></div></td><td class=\"c n x2376 y45e5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y45e6 w718 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">con opzione di rimborso anticipato<span class=\"_ _567\"> </span></div></td><td class=\"c n x2377 y45e6 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">491.245<span class=\"_ _567\"> </span></div></td><td class=\"c n x2378 y45e6 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.612.223<span class=\"_ _567\"> </span></div></td><td class=\"c n x2379 y45e6 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">302.560<span class=\"_ _567\"> </span></div></td><td class=\"c n x237a y45e6 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">358.323<span class=\"_ _567\"> </span></div></td><td class=\"c n x237b y45e6 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.783.259<span class=\"_ _567\"> </span></div></td><td class=\"c n x237c y45e6 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.433.392<span class=\"_ _567\"> </span></div></td><td class=\"c n x237d y45e6 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.595.359<span class=\"_ _567\"> </span></div></td><td class=\"c n x237e y45e6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y4132 w2bb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x237f y4132 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">528.259<span class=\"_ _567\"> </span></div></td><td class=\"c n x2380 y4132 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">808.452<span class=\"_ _567\"> </span></div></td><td class=\"c n x2381 y4132 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">317.130<span class=\"_ _567\"> </span></div></td><td class=\"c n x2382 y4132 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">123.195<span class=\"_ _567\"> </span></div></td><td class=\"c n x2383 y4132 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">828.684<span class=\"_ _567\"> </span></div></td><td class=\"c n x2384 y4132 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">583.841<span class=\"_ _567\"> </span></div></td><td class=\"c n x2385 y4132 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">928<span class=\"_ _567\"> </span></div></td><td class=\"c n x2386 y4132 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y44b2 w330 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Passivit\u00e0 per cassa<span class=\"_ _567\"> </span></div></td><td class=\"c n x2387 y44b2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">10.690.377<span class=\"_ _567\"> </span></div></td><td class=\"c n x2388 y44b2 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.258.863<span class=\"_ _567\"> </span></div></td><td class=\"c n x1759 y44b2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">380.689<span class=\"_ _567\"> </span></div></td><td class=\"c n x2389 y44b2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">870.935<span class=\"_ _567\"> </span></div></td><td class=\"c n x238a y44b2 w18a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.577.672<span class=\"_ _567\"> </span></div></td><td class=\"c n x238b y44b2 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">288.271<span class=\"_ _567\"> </span></div></td><td class=\"c n x238c y44b2 w165 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">411.648<span class=\"_ _567\"> </span></div></td><td class=\"c n x238d y44b2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y45ae w728 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 Debiti verso clientela<span class=\"_ _567\"> </span></div></td><td class=\"c n x238e y45ae wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">10.685.142<span class=\"_ _567\"> </span></div></td><td class=\"c n x238f y45ae w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.638.811<span class=\"_ _567\"> </span></div></td><td class=\"c n x2390 y45ae w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">194.714<span class=\"_ _567\"> </span></div></td><td class=\"c n x2391 y45ae w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">193.061<span class=\"_ _567\"> </span></div></td><td class=\"c n x2392 y45ae wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">332.432<span class=\"_ _567\"> </span></div></td><td class=\"c n x2393 y45ae wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">115.516<span class=\"_ _567\"> </span></div></td><td class=\"c n x2394 y45ae wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">260.552<span class=\"_ _567\"> </span></div></td><td class=\"c n x2395 y45ae w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y41cf w727 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">c/c<span class=\"_ _567\"> </span></div></td><td class=\"c n x2396 y41cf wb6 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">10.457.240<span class=\"_ _567\"> </span></div></td><td class=\"c n x2397 y41cf w17f h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">406.260<span class=\"_ _567\"> </span></div></td><td class=\"c n x2398 y41cf wb0 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">148.449<span class=\"_ _567\"> </span></div></td><td class=\"c n x2399 y41cf w17f h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">141.602<span class=\"_ _567\"> </span></div></td><td class=\"c n x239a y41cf wad h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">77.393<span class=\"_ _567\"> </span></div></td><td class=\"c n x239b y41cf w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x239c y41cf w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x239d y41cf w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y405f w729 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">altri debiti<span class=\"_ _567\"> </span></div></td><td class=\"c n x239e y405f w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">227.902<span class=\"_ _567\"> </span></div></td><td class=\"c n x239f y405f we2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.232.551<span class=\"_ _567\"> </span></div></td><td class=\"c n x23a0 y405f w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">46.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x23a1 y405f wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">51.459<span class=\"_ _567\"> </span></div></td><td class=\"c n x23a2 y405f wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">255.039<span class=\"_ _567\"> </span></div></td><td class=\"c n x23a3 y405f wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">115.516<span class=\"_ _567\"> </span></div></td><td class=\"c n x23a4 y405f wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">260.552<span class=\"_ _567\"> </span></div></td><td class=\"c n x23a5 y405f w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y41d3 w718 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">con opzione di rimborso anticipato<span class=\"_ _567\"> </span></div></td><td class=\"c n x2348 y41d3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23a6 y41d3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23a7 y41d3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23a8 y41d3 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22f9 y41d3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23a9 y41d3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23aa y41d3 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23ab y41d3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y41ed w2bb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x237f y41ed w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">227.902<span class=\"_ _567\"> </span></div></td><td class=\"c n x23ac y41ed w17e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.232.551<span class=\"_ _567\"> </span></div></td><td class=\"c n x23ad y41ed wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">46.265<span class=\"_ _567\"> </span></div></td><td class=\"c n x23ae y41ed wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">51.459<span class=\"_ _567\"> </span></div></td><td class=\"c n x23af y41ed wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">255.039<span class=\"_ _567\"> </span></div></td><td class=\"c n x23b0 y41ed wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">115.516<span class=\"_ _567\"> </span></div></td><td class=\"c n x23b1 y41ed wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">260.552<span class=\"_ _567\"> </span></div></td><td class=\"c n x23b2 y41ed w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y42be w72a h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.2 Debiti verso banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x23b3 y42be w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">5.212<span class=\"_ _567\"> </span></div></td><td class=\"c n x23b4 y42be w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">620.052<span class=\"_ _567\"> </span></div></td><td class=\"c n x23b5 y42be wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">95.774<span class=\"_ _567\"> </span></div></td><td class=\"c n x23b6 y42be wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">66.198<span class=\"_ _567\"> </span></div></td><td class=\"c n x23b7 y42be wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.822<span class=\"_ _567\"> </span></div></td><td class=\"c n x23b8 y42be wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.527<span class=\"_ _567\"> </span></div></td><td class=\"c n x23b9 y42be w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23ba y42be w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y42bf w727 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">c/c<span class=\"_ _567\"> </span></div></td><td class=\"c n x23bb y42bf w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">6.093<span class=\"_ _567\"> </span></div></td><td class=\"c n x23bc y42bf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23bd y42bf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23be y42bf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23bf y42bf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23c0 y42bf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23c1 y42bf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23c2 y42bf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x23c3 y41d5 w729 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">altri debiti<span class=\"_ _567\"> </span></div></td><td class=\"c n x23c4 y41d5 w435 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">(881)<span class=\"_ _567\"> </span></div></td><td class=\"c n x23c5 y41d5 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">620.052<span class=\"_ _567\"> </span></div></td><td class=\"c n x23c6 y41d5 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">95.774<span class=\"_ _567\"> </span></div></td><td class=\"c n x23c7 y41d5 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">66.198<span class=\"_ _567\"> </span></div></td><td class=\"c n x23c8 y41d5 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.822<span class=\"_ _567\"> </span></div></td><td class=\"c n x23c9 y41d5 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.527<span class=\"_ _567\"> </span></div></td><td class=\"c n x23ca y41d5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23cb y41d5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y4255 w4f0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.3 Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x23cc y4255 w16c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">23<span class=\"_ _567\"> </span></div></td><td class=\"c n x23cd y4255 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23ce y4255 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">90.201<span class=\"_ _567\"> </span></div></td><td class=\"c n x23cf y4255 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">611.676<span class=\"_ _567\"> </span></div></td><td class=\"c n x23d0 y4255 wb3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.242.418<span class=\"_ _567\"> </span></div></td><td class=\"c n x23d1 y4255 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">169.228<span class=\"_ _567\"> </span></div></td><td class=\"c n x23d2 y4255 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">151.096<span class=\"_ _567\"> </span></div></td><td class=\"c n x23d3 y4255 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x23c3 y4256 w718 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">con opzione di rimborso anticipato<span class=\"_ _567\"> </span></div></td><td class=\"c n x23d4 y4256 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23d5 y4256 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23d6 y4256 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23d7 y4256 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23d8 y4256 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">427.672<span class=\"_ _567\"> </span></div></td><td class=\"c n x23d9 y4256 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">70.095<span class=\"_ _567\"> </span></div></td><td class=\"c n x23da y4256 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23db y4256 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x23c3 y3de2 w2bb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x23dc y3de2 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">23<span class=\"_ _567\"> </span></div></td><td class=\"c n x23dd y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23de y3de2 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">90.201<span class=\"_ _567\"> </span></div></td><td class=\"c n x23df y3de2 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">611.676<span class=\"_ _567\"> </span></div></td><td class=\"c n x23e0 y3de2 we2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.814.746<span class=\"_ _567\"> </span></div></td><td class=\"c n x23e1 y3de2 wcb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">99.133<span class=\"_ _567\"> </span></div></td><td class=\"c n x23e2 y3de2 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">151.096<span class=\"_ _567\"> </span></div></td><td class=\"c n x23e3 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 h2c ff20 fs16 fc2 sc0 ls0 ws0 gsfc5\">\u2190<span class=\"ff1d\"> segue<span class=\"_ _567\"> </span></span></div><div class=\"gsfc6\"><table class=\"s w72b h24a\" id=\"_a95e62ef-8826-4adf-a72b-9a09d8b87db4\"><tr><td class=\"c n xe2a y45e7 w72c h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia/Durata residua<span class=\"_ _567\"> </span></div></td><td class=\"c n x23e4 y45e7 w713 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">A vista<span class=\"_ _567\"> </span></div></td><td class=\"c n x23e5 y45e7 w714 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Fino a 3 mesi<span class=\"_ _567\"> </span></div></td><td class=\"c n x23e6 y45e7 w546 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 3 mesi</div></td><td class=\"t m0 x23e7 h27 y45e8 ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 6 mesi </td><td class=\"t m0 x626 h27 y45e8 ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 1 anno </td><td class=\"t m0 x1506 h27 y45e8 ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 5 anni </td><td class=\"c n x23e8 y45e7 w715 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Oltre 10 anni<span class=\"_ _567\"> </span></div></td><td class=\"c n x23e9 y45e7 w716 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Durata<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x23ea h2c y45e9 ffb fs16 fc0 sc0 ls0 ws0\">fino a 6 mesi<span class=\"_ _567\"> </span></td><td class=\"t m0 x18f3 h2c y45e9 ffb fs16 fc0 sc0 ls0 ws0\">a fino a 1 anno<span class=\"_ _567\"> </span></td><td class=\"t m0 xa1b h2c y45e9 ffb fs16 fc0 sc0 ls0 ws0\">fino a 5 anni<span class=\"_ _567\"> </span></td><td class=\"t m0 x23eb h2c y45e9 ffb fs16 fc0 sc0 ls0 ws0\">fino a 10 anni<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x23ec h27 y45e9 ff6 fs16 fc0 sc0 ls0 ws0\">indeterminata<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x7ab y45ea w71b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.4 Altre passivit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x23ed y45ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23ee y45ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23ef y45ea w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23f0 y45ea w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23f1 y45ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23f2 y45ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23f3 y45ea w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23f4 y45ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x23f5 y45eb w718 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">con opzione di rimborso anticipato<span class=\"_ _567\"> </span></div></td><td class=\"c n x23f6 y45eb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23f7 y45eb w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23f8 y45eb w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23f9 y45eb w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23fa y45eb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23fb y45eb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23fc y45eb w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23fd y45eb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x23f5 y45ec w2bb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x23fe y45ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23ff y45ec w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2400 y45ec w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2401 y45ec w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2402 y45ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2403 y45ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2404 y45ec w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2405 y45ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xe2a y45ed w72d h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">3. Derivati finanziari<span class=\"_ _567\"> </span></div></td><td class=\"c n x2406 y45ed w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2407 y45ed w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.166.955<span class=\"_ _567\"> </span></div></td><td class=\"c n x2408 y45ed w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">364.841<span class=\"_ _567\"> </span></div></td><td class=\"c n x2409 y45ed w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.523<span class=\"_ _567\"> </span></div></td><td class=\"c n x240a y45ed w1af h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(527.024)<span class=\"_ _567\"> </span></div></td><td class=\"c n x240b y45ed w1af h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(530.787)<span class=\"_ _567\"> </span></div></td><td class=\"c n x240c y45ed w1af h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(475.509)<span class=\"_ _567\"> </span></div></td><td class=\"c n x240d y45ed w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y45a9 w72e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.1 Con titolo sottostante<span class=\"_ _567\"> </span></div></td><td class=\"c n x240e y45a9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x240f y45a9 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(29)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2410 y45a9 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2411 y45a9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2412 y45a9 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">28<span class=\"_ _567\"> </span></div></td><td class=\"c n x2413 y45a9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2414 y45a9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2415 y45a9 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x23f5 y45e4 w72f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Opzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x2416 y45e4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2417 y45e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2418 y45e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2419 y45e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x241a y45e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x241b y45e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x241c y45e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x241d y45e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x61e y45e5 w4c3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x241e y45e5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x241f y45e5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2420 y45e5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2421 y45e5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2422 y45e5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2423 y45e5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2424 y45e5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2425 y45e5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x61e y45e6 w71c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x2426 y45e6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2427 y45e6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2428 y45e6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2429 y45e6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x242a y45e6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x242b y45e6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x242c y45e6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x242d y45e6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x23f5 y4366 w730 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Altri derivati<span class=\"_ _567\"> </span></div></td><td class=\"c n x242e y4366 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x242f y4366 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(29)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2430 y4366 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2431 y4366 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2432 y4366 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">28<span class=\"_ _567\"> </span></div></td><td class=\"c n x2433 y4366 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2434 y4366 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2435 y4366 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x61e y4375 w4c3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x241e y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x241f y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2420 y4375 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2421 y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2436 y4375 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">28<span class=\"_ _567\"> </span></div></td><td class=\"c n x2437 y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2438 y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2439 y4375 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x61e y45ae w71c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x2426 y45ae w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x243a y45ae w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">29<span class=\"_ _567\"> </span></div></td><td class=\"c n x243b y45ae w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x243c y45ae w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x243d y45ae w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x243e y45ae w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x243f y45ae w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2440 y45ae w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y45ee w731 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.2 Senza titolo sottostante<span class=\"_ _567\"> </span></div></td><td class=\"c n x240e y45ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2441 y45ee w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.166.984<span class=\"_ _567\"> </span></div></td><td class=\"c n x2442 y45ee w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">364.841<span class=\"_ _567\"> </span></div></td><td class=\"c n x2443 y45ee wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.523<span class=\"_ _567\"> </span></div></td><td class=\"c n x2444 y45ee w198 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(527.052)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2445 y45ee w198 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(530.787)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2446 y45ee w198 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(475.509)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2447 y45ee w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x23f5 y45ef w72f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Opzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x2416 y45ef w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2448 y45ef w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(73.016)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2449 y45ef w435 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(159)<span class=\"_ _567\"> </span></div></td><td class=\"c n x244a y45ef wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.523<span class=\"_ _567\"> </span></div></td><td class=\"c n x244b y45ef wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">22.948<span class=\"_ _567\"> </span></div></td><td class=\"c n x244c y45ef wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">24.213<span class=\"_ _567\"> </span></div></td><td class=\"c n x244d y45ef wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">24.491<span class=\"_ _567\"> </span></div></td><td class=\"c n x244e y45ef w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x61e y45f0 w4c3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x241e y45f0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x244f y45f0 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">143<span class=\"_ _567\"> </span></div></td><td class=\"c n x2450 y45f0 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">487<span class=\"_ _567\"> </span></div></td><td class=\"c n x2451 y45f0 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.523<span class=\"_ _567\"> </span></div></td><td class=\"c n x2452 y45f0 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">22.948<span class=\"_ _567\"> </span></div></td><td class=\"c n x2453 y45f0 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">24.213<span class=\"_ _567\"> </span></div></td><td class=\"c n x2454 y45f0 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">24.491<span class=\"_ _567\"> </span></div></td><td class=\"c n x2455 y45f0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x61e y45f1 w71c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x2426 y45f1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2456 y45f1 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">73.159<span class=\"_ _567\"> </span></div></td><td class=\"c n x2457 y45f1 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">646<span class=\"_ _567\"> </span></div></td><td class=\"c n x2458 y45f1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2459 y45f1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x245a y45f1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x245b y45f1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x245c y45f1 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x23f5 y45f2 w730 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Altri derivati<span class=\"_ _567\"> </span></div></td><td class=\"c n x242e y45f2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x245d y45f2 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.240.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x245e y45f2 w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">365.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x245f y45f2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2460 y45f2 w198 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(550.000)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2461 y45f2 w198 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(555.000)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2462 y45f2 w198 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(500.000)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2463 y45f2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x61e y42bf w4c3 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x241e y42bf w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2464 y42bf w17e h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.240.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x2465 y42bf w17f h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">365.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x2466 y42bf w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2467 y42bf w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2468 y42bf w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2469 y42bf w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x246a y42bf w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x61e y45f3 w71c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x2426 y45f3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2427 y45f3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2428 y45f3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2429 y45f3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x246b y45f3 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">550.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x246c y45f3 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">555.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x246d y45f3 wb0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">500.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x246e y45f3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y45f4 w732 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4. Altre operazioni fuori bilancio<span class=\"_ _567\"> </span></div></td><td class=\"c n x246f y45f4 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.406.257<span class=\"_ _567\"> </span></div></td><td class=\"c n x2470 y45f4 w18c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.062.512<span class=\"_ _567\"> </span></div></td><td class=\"c n x2471 y45f4 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">88.623<span class=\"_ _567\"> </span></div></td><td class=\"c n x2472 y45f4 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2473 y45f4 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2474 y45f4 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2475 y45f4 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2476 y45f4 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x61e y4086 w4c3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x2477 y4086 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">216.184<span class=\"_ _567\"> </span></div></td><td class=\"c n x2478 y4086 we2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.062.512<span class=\"_ _567\"> </span></div></td><td class=\"c n x2479 y4086 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x247a y4086 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x247b y4086 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x247c y4086 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x247d y4086 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x247e y4086 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x61e y3de2 w71c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x247f y3de2 we2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.190.073<span class=\"_ _567\"> </span></div></td><td class=\"c n x2480 y3de2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2481 y3de2 wad h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">88.623<span class=\"_ _567\"> </span></div></td><td class=\"c n x2482 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2483 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2484 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2485 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2486 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gsfc8\">1. <span class=\"_ _3\"></span>Portafoglio <span class=\"_ _a\"></span>bancario: <span class=\"_ _a\"></span>distribuzione <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>durata <span class=\"_ _a\"></span>residua <span class=\"_ _3\"></span>(per <span class=\"_ _a\"></span>data <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>riprezzamento) <span class=\"_ _3\"></span>delle <span class=\"_ _a\"></span>attivit\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h45 ff13 fs2 fc0 sc0 ls0 ws0 gsfc9\">e delle passivit\u00e0 finanziarie \u2013 Altre V<span class=\"_ _a\"></span>alute<span class=\"_ _567\"> </span></div><div class=\"gs14b\"><table class=\"s w733 h249\" id=\"_690c9907-48b3-4f7f-b11b-f0c8bc1aa0eb\"><tr><td class=\"c n x304 y45dd w72c h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia/Durata residua<span class=\"_ _567\"> </span></div></td><td class=\"c n x2487 y45dd w713 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">A vista<span class=\"_ _567\"> </span></div></td><td class=\"c n x2488 y45dd w714 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Fino a 3 mesi<span class=\"_ _567\"> </span></div></td><td class=\"c n x2489 y45dd w546 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 3 mesi</div></td><td class=\"t m0 x226d h27 y45f5 ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 6 mesi </td><td class=\"t m0 x1c13 h27 y45f5 ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 1 anno </td><td class=\"t m0 x226e h27 y45f5 ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 5 anni </td><td class=\"c n x226f y45dd w715 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Oltre 10 anni<span class=\"_ _567\"> </span></div></td><td class=\"c n x2270 y45dd w716 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Durata<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x2271 h2c y45f6 ffb fs16 fc0 sc0 ls0 ws0\">fino a 6 mesi<span class=\"_ _567\"> </span></td><td class=\"t m0 x2272 h2c y45f6 ffb fs16 fc0 sc0 ls0 ws0\">a fino a 1 anno<span class=\"_ _567\"> </span></td><td class=\"t m0 x2273 h2c y45f6 ffb fs16 fc0 sc0 ls0 ws0\">fino a 5 anni<span class=\"_ _567\"> </span></td><td class=\"t m0 x2274 h2c y45f6 ffb fs16 fc0 sc0 ls0 ws0\">fino a 10 anni<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x2275 h27 y45f6 ff6 fs16 fc0 sc0 ls0 ws0\">indeterminata<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y45e1 w306 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 per cassa<span class=\"_ _567\"> </span></div></td><td class=\"c n x248a y45e1 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.746<span class=\"_ _567\"> </span></div></td><td class=\"c n x248b y45e1 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">20.096<span class=\"_ _567\"> </span></div></td><td class=\"c n x248c y45e1 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.739<span class=\"_ _567\"> </span></div></td><td class=\"c n x248d y45e1 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.513<span class=\"_ _567\"> </span></div></td><td class=\"c n x248e y45e1 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2.852<span class=\"_ _567\"> </span></div></td><td class=\"c n x248f y45e1 w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">182<span class=\"_ _567\"> </span></div></td><td class=\"c n x2490 y45e1 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2491 y45e1 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y45f7 w4f0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.1 Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x22ec y45f7 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2492 y45f7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2493 y45f7 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2494 y45f7 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2495 y45f7 wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.609<span class=\"_ _567\"> </span></div></td><td class=\"c n x2496 y45f7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2497 y45f7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2498 y45f7 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y45e2 w718 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">con opzione di rimborso anticipato<span class=\"_ _567\"> </span></div></td><td class=\"c n x2348 y45e2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2499 y45e2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x249a y45e2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x249b y45e2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x249c y45e2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x249d y45e2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x249e y45e2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x249f y45e2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y44be w2bb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x22f5 y44be w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22f6 y44be w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22f7 y44be w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22f8 y44be w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24a0 y44be wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.609<span class=\"_ _567\"> </span></div></td><td class=\"c n x24a1 y44be w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24a2 y44be w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24a3 y44be w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y45e3 w725 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.2 Finanziamenti a banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x24a4 y45e3 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.226<span class=\"_ _567\"> </span></div></td><td class=\"c n x24a5 y45e3 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.419<span class=\"_ _567\"> </span></div></td><td class=\"c n x24a6 y45e3 w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.625<span class=\"_ _567\"> </span></div></td><td class=\"c n x24a7 y45e3 wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.483<span class=\"_ _567\"> </span></div></td><td class=\"c n x24a8 y45e3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24a9 y45e3 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24aa y45e3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24ab y45e3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y45a9 w726 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.3 Finanziamenti a clientela<span class=\"_ _567\"> </span></div></td><td class=\"c n x24ac y45a9 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">520<span class=\"_ _567\"> </span></div></td><td class=\"c n x24ad y45a9 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.677<span class=\"_ _567\"> </span></div></td><td class=\"c n x24ae y45a9 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">114<span class=\"_ _567\"> </span></div></td><td class=\"c n x24af y45a9 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">30<span class=\"_ _567\"> </span></div></td><td class=\"c n x24b0 y45a9 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">243<span class=\"_ _567\"> </span></div></td><td class=\"c n x24b1 y45a9 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">182<span class=\"_ _567\"> </span></div></td><td class=\"c n x24b2 y45a9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2366 y45a9 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y45e4 w734 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">conti correnti<span class=\"_ _567\"> </span></div></td><td class=\"c n x24b3 y45e4 w103 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">7<span class=\"_ _567\"> </span></div></td><td class=\"c n x24b4 y45e4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24b5 y45e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24b6 y45e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24b7 y45e4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24b8 y45e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24b9 y45e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24ba y45e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y45e5 w67d h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">altri finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x24bb y45e5 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">513<span class=\"_ _567\"> </span></div></td><td class=\"c n x24bc y45e5 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.677<span class=\"_ _567\"> </span></div></td><td class=\"c n x24bd y45e5 w195 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">114<span class=\"_ _567\"> </span></div></td><td class=\"c n x24be y45e5 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">30<span class=\"_ _567\"> </span></div></td><td class=\"c n x24bf y45e5 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">243<span class=\"_ _567\"> </span></div></td><td class=\"c n x24c0 y45e5 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">182<span class=\"_ _567\"> </span></div></td><td class=\"c n x24c1 y45e5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24c2 y45e5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y45e6 w718 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">con opzione di rimborso anticipato<span class=\"_ _567\"> </span></div></td><td class=\"c n x2348 y45e6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2499 y45e6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24c3 y45e6 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">30<span class=\"_ _567\"> </span></div></td><td class=\"c n x24c4 y45e6 w169 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">30<span class=\"_ _567\"> </span></div></td><td class=\"c n x24c5 y45e6 wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">243<span class=\"_ _567\"> </span></div></td><td class=\"c n x24c6 y45e6 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">182<span class=\"_ _567\"> </span></div></td><td class=\"c n x24c7 y45e6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23ab y45e6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y4366 w2bb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x24c8 y4366 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">513<span class=\"_ _567\"> </span></div></td><td class=\"c n x24c9 y4366 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.677<span class=\"_ _567\"> </span></div></td><td class=\"c n x24ca y4366 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">84<span class=\"_ _567\"> </span></div></td><td class=\"c n x24cb y4366 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24cc y4366 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24cd y4366 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24ce y4366 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24cf y4366 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y44b2 w330 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">2. Passivit\u00e0 per cassa<span class=\"_ _567\"> </span></div></td><td class=\"c n x24d0 y44b2 w2a9 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">66.690<span class=\"_ _567\"> </span></div></td><td class=\"c n x24d1 y44b2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.731<span class=\"_ _567\"> </span></div></td><td class=\"c n x24d2 y44b2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.193<span class=\"_ _567\"> </span></div></td><td class=\"c n x24d3 y44b2 w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.211<span class=\"_ _567\"> </span></div></td><td class=\"c n x24d4 y44b2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x14a4 y44b2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24d5 y44b2 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24d6 y44b2 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y45ae w728 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.1 Debiti verso clientela<span class=\"_ _567\"> </span></div></td><td class=\"c n x24d7 y45ae wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">66.690<span class=\"_ _567\"> </span></div></td><td class=\"c n x24d8 y45ae w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.731<span class=\"_ _567\"> </span></div></td><td class=\"c n x24d9 y45ae w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.193<span class=\"_ _567\"> </span></div></td><td class=\"c n x24da y45ae wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.211<span class=\"_ _567\"> </span></div></td><td class=\"c n x24db y45ae w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24dc y45ae w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24dd y45ae w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24de y45ae w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y45ee w734 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">conti correnti<span class=\"_ _567\"> </span></div></td><td class=\"c n x24df y45ee w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">66.690<span class=\"_ _567\"> </span></div></td><td class=\"c n x24e0 y45ee w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.731<span class=\"_ _567\"> </span></div></td><td class=\"c n x24e1 y45ee w25c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.193<span class=\"_ _567\"> </span></div></td><td class=\"c n x24e2 y45ee wc1 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">6.211<span class=\"_ _567\"> </span></div></td><td class=\"c n x24e3 y45ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24e4 y45ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24e5 y45ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24e6 y45ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y45ef w729 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">altri debiti<span class=\"_ _567\"> </span></div></td><td class=\"c n x24e7 y45ef w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24e8 y45ef w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24e9 y45ef w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24ea y45ef w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24eb y45ef w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24ec y45ef w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24ed y45ef w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24ee y45ef w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y41d3 w718 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">con opzione di rimborso anticipato<span class=\"_ _567\"> </span></div></td><td class=\"c n x2348 y41d3 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2499 y41d3 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x249a y41d3 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x249b y41d3 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x249c y41d3 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x249d y41d3 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x249e y41d3 w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x249f y41d3 w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y41ed w2bb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x22f5 y41ed w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22f6 y41ed w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22f7 y41ed w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22f8 y41ed w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22f9 y41ed w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22fa y41ed w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22fb y41ed w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x22fc y41ed w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y42be w72a h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.2 Debiti verso banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x24ef y42be w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24f0 y42be w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24f1 y42be w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24f2 y42be w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24f3 y42be w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24f4 y42be w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24f5 y42be w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24f6 y42be w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y42bf w734 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">conti correnti<span class=\"_ _567\"> </span></div></td><td class=\"c n x24f7 y42bf w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24f8 y42bf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24f9 y42bf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24fa y42bf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24e3 y42bf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24e4 y42bf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24e5 y42bf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24e6 y42bf w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x23c3 y41d5 w729 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">altri debiti<span class=\"_ _567\"> </span></div></td><td class=\"c n x24fb y41d5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24fc y41d5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24fd y41d5 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24fe y41d5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x24ff y41d5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2500 y41d5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2501 y41d5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2502 y41d5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y4255 w4f0 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.3 Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x22ec y4255 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2492 y4255 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2493 y4255 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2494 y4255 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2503 y4255 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2504 y4255 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2505 y4255 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2506 y4255 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x23c3 y4086 w718 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">con opzione di rimborso anticipato<span class=\"_ _567\"> </span></div></td><td class=\"c n x23d4 y4086 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2507 y4086 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2508 y4086 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2509 y4086 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x250a y4086 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x250b y4086 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x250c y4086 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x250d y4086 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x23c3 y3de2 w2bb h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x250e y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x250f y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2510 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2511 y3de2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2512 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2513 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2514 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2515 y3de2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 h2c ff1d fs16 fc2 sc0 ls0 ws0 gsfcb\">segue <span class=\"ff12\">\u2192<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h2c ff20 fs16 fc2 sc0 ls0 ws0 gsfc5\">\u2190<span class=\"ff1d\"> segue<span class=\"_ _567\"> </span></span></div><div class=\"gsfc6\"><table class=\"s w735 h24a\" id=\"_6456fb5b-84c6-4fc2-b6d0-0908e6a1dffc\"><tr><td class=\"c n xe2a y45e7 w72c h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia/Durata residua<span class=\"_ _567\"> </span></div></td><td class=\"c n x23e4 y45e7 w713 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">A vista<span class=\"_ _567\"> </span></div></td><td class=\"c n x23e5 y45e7 w714 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Fino a 3 mesi<span class=\"_ _567\"> </span></div></td><td class=\"c n x23e6 y45e7 w546 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 3 mesi</div></td><td class=\"t m0 x23e7 h27 y45e8 ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 6 mesi </td><td class=\"t m0 x626 h27 y45e8 ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 1 anno </td><td class=\"t m0 x1506 h27 y45e8 ff6 fs16 fc0 sc0 ls0 ws0\">Da oltre 5 anni </td><td class=\"c n x23e8 y45e7 w715 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Oltre 10 anni<span class=\"_ _567\"> </span></div></td><td class=\"c n x23e9 y45e7 w716 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Durata<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x23ea h2c y45e9 ffb fs16 fc0 sc0 ls0 ws0\">fino a 6 mesi<span class=\"_ _567\"> </span></td><td class=\"t m0 x18f3 h2c y45e9 ffb fs16 fc0 sc0 ls0 ws0\">a fino a 1 anno<span class=\"_ _567\"> </span></td><td class=\"t m0 xa1b h2c y45e9 ffb fs16 fc0 sc0 ls0 ws0\">fino a 5 anni<span class=\"_ _567\"> </span></td><td class=\"t m0 x23eb h2c y45e9 ffb fs16 fc0 sc0 ls0 ws0\">fino a 10 anni<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x23ec h27 y45e9 ff6 fs16 fc0 sc0 ls0 ws0\">indeterminata<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x7ab y45ea w71b h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.4 Altre passivit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x23ed y45ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2516 y45ea w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2517 y45ea w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2518 y45ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2519 y45ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x251a y45ea w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x251b y45ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x251c y45ea w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x23f5 y45eb w718 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">con opzione di rimborso anticipato<span class=\"_ _567\"> </span></div></td><td class=\"c n x23f6 y45eb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x251d y45eb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x251e y45eb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x251f y45eb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2520 y45eb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2521 y45eb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2522 y45eb w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2523 y45eb w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x23f5 y45ec w2bb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">altri<span class=\"_ _567\"> </span></div></td><td class=\"c n x23fe y45ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2524 y45ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2525 y45ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2526 y45ec w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x23fa y45ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2527 y45ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2528 y45ec w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2529 y45ec w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xe2a y45ed w72d h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">3. Derivati finanziari<span class=\"_ _567\"> </span></div></td><td class=\"c n x2406 y45ed w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x252a y45ed w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x252b y45ed w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x252c y45ed w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x252d y45ed w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x252e y45ed w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x252f y45ed w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2530 y45ed w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y45a9 w72e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.1 Con titolo sottostante<span class=\"_ _567\"> </span></div></td><td class=\"c n x240e y45a9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2531 y45a9 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2532 y45a9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2533 y45a9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2534 y45a9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2535 y45a9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2536 y45a9 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2537 y45a9 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x23f5 y45e4 w72f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Opzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x2416 y45e4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2538 y45e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2539 y45e4 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x253a y45e4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x253b y45e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x253c y45e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x253d y45e4 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x253e y45e4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x61e y45e5 w4c3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x241e y45e5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x253f y45e5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2540 y45e5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2541 y45e5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2542 y45e5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2543 y45e5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2544 y45e5 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2545 y45e5 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x61e y45e6 w71c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x2426 y45e6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2546 y45e6 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2547 y45e6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2548 y45e6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2549 y45e6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x254a y45e6 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x254b y45e6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x254c y45e6 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x23f5 y4366 w730 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Altri derivati<span class=\"_ _567\"> </span></div></td><td class=\"c n x242e y4366 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x254d y4366 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x254e y4366 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x254f y4366 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2550 y4366 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2551 y4366 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2552 y4366 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2553 y4366 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x61e y4375 w4c3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x241e y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x253f y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2540 y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2541 y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2542 y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2543 y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2544 y4375 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2545 y4375 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x61e y45ae w71c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x2426 y45ae w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2546 y45ae w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2547 y45ae w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2548 y45ae w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2549 y45ae w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x254a y45ae w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x254b y45ae w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x254c y45ae w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y45ee w731 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.2 Senza titolo sottostante<span class=\"_ _567\"> </span></div></td><td class=\"c n x240e y45ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2531 y45ee w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2532 y45ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2533 y45ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2534 y45ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2535 y45ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2536 y45ee w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2537 y45ee w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x23f5 y45ef w72f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Opzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x2416 y45ef w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2538 y45ef w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2539 y45ef w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x253a y45ef w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x253b y45ef w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x253c y45ef w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x253d y45ef w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x253e y45ef w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x61e y45f0 w4c3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x241e y45f0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x253f y45f0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2540 y45f0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2541 y45f0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2542 y45f0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2543 y45f0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2544 y45f0 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2545 y45f0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x61e y45f1 w71c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x2426 y45f1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2546 y45f1 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2547 y45f1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2548 y45f1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2549 y45f1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x254a y45f1 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x254b y45f1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x254c y45f1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x23f5 y45f2 w730 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Altri derivati<span class=\"_ _567\"> </span></div></td><td class=\"c n x242e y45f2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x254d y45f2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x254e y45f2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x254f y45f2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2550 y45f2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2551 y45f2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2552 y45f2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2553 y45f2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x61e y42bf w4c3 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x241e y42bf w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x253f y42bf w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2540 y42bf w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2541 y42bf w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2542 y42bf w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2543 y42bf w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2544 y42bf w179 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2545 y42bf w100 h19f\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x61e y45f3 w71c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x2426 y45f3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2546 y45f3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2547 y45f3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2548 y45f3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2549 y45f3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x254a y45f3 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x254b y45f3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x254c y45f3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y45f4 w732 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4. Altre operazioni fuori bilancio<span class=\"_ _567\"> </span></div></td><td class=\"c n x2554 y45f4 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2555 y45f4 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2556 y45f4 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2557 y45f4 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2473 y45f4 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2558 y45f4 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2559 y45f4 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x255a y45f4 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x61e y4086 w4c3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x241e y4086 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x253f y4086 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2540 y4086 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2541 y4086 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2542 y4086 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2543 y4086 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2544 y4086 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2545 y4086 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x61e y3de2 w71c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x2426 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2546 y3de2 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2547 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2548 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2549 y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x254a y3de2 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x254b y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x254c y3de2 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table></div>2. Portafoglio bancario - modelli interni e altre metodologie per l\u2019analisi di sensitivit\u00e0<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019impostazione gestionale e strategica del Gruppo \u00e8 volta a considerare la volatilit\u00e0 del margine<span class=\"_ _567\"> </span>di interesse e del valor<span class=\"_ _2\"></span>e economico complessivo, rispetto ai fondi propri.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019esposizione <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>rischio <span class=\"_ _b\"></span>non <span class=\"_ _b\"></span>presenta criticit\u00e0 <span class=\"_ _b\"></span>mantenendosi <span class=\"_ _b\"></span>nel <span class=\"_ _b\"></span>limite <span class=\"_ _b\"></span>definito <span class=\"_ _b\"></span>nella <span class=\"_ _b\"></span>normativa<span class=\"_ _567\"> </span>di vigilanza prudenziale (Supervisory Outlier T<span class=\"_ _3\"></span>ests). La distribuzione delle poste di bilancio in<span class=\"_ _567\"> </span>termini di data di scadenza e di riprezzamento pr<span class=\"_ _2\"></span>esenta, alcune peculiarit\u00e0 derivanti dall\u2019attuale<span class=\"_ _567\"> </span>contesto macro-economico, ovvero un fisiologico dimensionamento del profilo degli impieghi<span class=\"_ _567\"> </span>e della raccolta.<span class=\"_ _567\"> </span>ll Gruppo effettua r<span class=\"_ _2\"></span>egolarmente analisi di scenario e di stress per stimare il possibile impatto<span class=\"_ _567\"> </span>di variazioni dei tassi di mercato sul mar<span class=\"_ _2\"></span>gine di interesse, nell\u2019orizzonte temporale di un anno,<span class=\"_ _567\"> </span>e sul valore economico, come pr<span class=\"_ _2\"></span>escritto dalla normativa europea.<span class=\"_ _567\"> </span>Con <span class=\"_ _24\"> </span>l\u2019obiettivo <span class=\"_ _1\"> </span>di <span class=\"_ _24\"> </span>affinare <span class=\"_ _24\"></span>tali <span class=\"_ _24\"> </span>analisi <span class=\"_ _1\"> </span>tenendo <span class=\"_ _24\"> </span>conto <span class=\"_ _1\"> </span>dell\u2019effettiva <span class=\"_ _24\"> </span>velocit\u00e0 <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>riprezzamento<span class=\"_ _567\"> </span>delle poste prive di scadenza contrattuale, \u00e8 stata approvata l\u2019adozione di un modello di stima<span class=\"_ _567\"> </span>comportamentale <span class=\"_ _a\"></span>delle <span class=\"_ _2\"></span>poste <span class=\"_ _a\"></span>a <span class=\"_ _2\"></span>vista <span class=\"_ _2\"></span>in <span class=\"_ _a\"></span>sostituzione <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>quello <span class=\"_ _2\"></span>previsto <span class=\"_ _a\"></span>dall\u2019Allegato <span class=\"_ _2\"></span>C <span class=\"_ _a\"></span>della <span class=\"_ _2\"></span>Circ.<span class=\"_ _567\"> </span>285. Il modello \u00e8 stato validato dalla funzione di Convalida interna del Gruppo.<span class=\"_ _567\"> </span>Per <span class=\"_ _24\"> </span>quanto <span class=\"_ _1\"> </span>riguarda <span class=\"_ _24\"></span>le <span class=\"_ _24\"> </span>analisi <span class=\"_ _24\"> </span>d<span class=\"_ _b\"></span>i <span class=\"_ _24\"> </span>impatto <span class=\"_ _1\"> </span>sul <span class=\"_ _24\"> </span>valore <span class=\"_ _24\"> </span>economico, <span class=\"_ _24\"> </span>la <span class=\"_ _1\"> </span>metodologia <span class=\"_ _24\"> </span>utilizzata <span class=\"_ _1\"> </span>\u00e8<span class=\"_ _567\"> </span>basata sulla Full Evaluation delle poste di bilancio tramite applicativo Ermas5, con le opportune<span class=\"_ _567\"> </span>ipotesi di bilancio costante nell\u2019orizzonte di simulazione. La rappresentazione delle poste priva<span class=\"_ _567\"> </span>di scadenza contrattuale si basa sul relativo portafoglio di r<span class=\"_ _2\"></span>eplica.<span class=\"_ _567\"> </span>In <span class=\"_ _3\"></span>questo <span class=\"_ _a\"></span>approccio <span class=\"_ _3\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _3\"></span>rivalutazione, <span class=\"_ _a\"></span>l\u2019impatto <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>rialzi <span class=\"_ _a\"></span>dei <span class=\"_ _a\"></span>tassi <span class=\"_ _a\"></span>diminuirebbe <span class=\"_ _3\"></span>il <span class=\"_ _a\"></span>valore <span class=\"_ _3\"></span>economico<span class=\"_ _567\"> </span>del portafoglio bancario, mentre una diminuzione dei tassi pr<span class=\"_ _2\"></span>odurrebbe un aumento.<span class=\"_ _567\"> </span>Il Gruppo ha predisposto operazioni di copertura di Fair V<span class=\"_ _a\"></span>alue con approccio macro-hedge e<span class=\"_ _567\"> </span>micro-hedge per gestir<span class=\"_ _2\"></span>e il rischio tasso del banking book (per maggiori dettagli si rimanda alla<span class=\"_ _567\"> </span>successiva Sezione \u201cPolitiche di copertura contabile\u201d).<span class=\"_ _567\"> </span>1.2.3.  Rischio di cambio<span class=\"_ _567\"> </span>Informazioni di natura qualitativa<span class=\"_ _567\"> </span>A. Aspetti generali, processi di gestione e metodi di misurazione del rischio di cambio<span class=\"_ _567\"> </span>La banca \u00e8 esposta al rischio di cambio in conseguenza della propria attivit\u00e0 di negoziazione<span class=\"_ _567\"> </span>sui mercati valutari e per la pr<span class=\"_ _2\"></span>opria attivit\u00e0 di investimento e di raccolta fondi con strumenti<span class=\"_ _567\"> </span>denominati in una valuta diversa da quella nazionale.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019esposizione al rischio cambio \u00e8 marginale, l\u2019operativit\u00e0 in cambi \u00e8 gestita dalla funzione di<span class=\"_ _567\"> </span>finanza/tesoreria.<span class=\"_ _567\"> </span>Il rischio cambio \u00e8 amministrato mediante limiti operativi sia per aree di divisa sia per<span class=\"_ _567\"> </span>concentrazione su ogni singola divisa. Inoltre, sono stabiliti limiti operativi di stop/loss giornalieri<span class=\"_ _567\"> </span>ed annuali.<span class=\"_ _567\"> </span>B. Attivit\u00e0 di copertura del rischio di cambio<span class=\"_ _567\"> </span>L'obiettivo <span class=\"_ _1\"> </span>primario <span class=\"_ _1\"> </span>della <span class=\"_ _1\"> </span>banca <span class=\"_ _9\"> </span>\u00e8 <span class=\"_ _24\"> </span>quello <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>gestir<span class=\"_ _2\"></span>e <span class=\"_ _1\"> </span>in <span class=\"_ _1\"> </span>maniera <span class=\"_ _9\"> </span>prudente <span class=\"_ _24\"> </span>il <span class=\"_ _9\"> </span>rischio <span class=\"_ _24\"> </span>cambio,<span class=\"_ _567\"> </span>tenendo sempre in considerazione la possibilit\u00e0 di coglier<span class=\"_ _2\"></span>e eventuali opportunit\u00e0 di mercato. Di<span class=\"_ _567\"> </span>conseguenza le operazioni che comportano assunzione di rischio cambio sono gestite mediante<span class=\"_ _567\"> </span>opportune strategie.<span class=\"_ _567\"> </span><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gsff7\">Informazioni di natura quantitativa<span class=\"_ _567\"> </span></div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gsff8\">1. Distribuzione per valuta di denominazione delle attivit\u00e0 e passivit\u00e0 e dei derivati<span class=\"_ _567\"> </span></div><div class=\"gs14b\"><table class=\"s w736 h24b\" id=\"_691877ca-cdbe-4d85-9de2-f266c91cd039\"><tr><td></td><td></td><td></td><td class=\"t m0 x255b h27 y45f8 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alute<span class=\"_ _567\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 xb73 h27 y45f9 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c n x255c y45fa w554 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Dollaro USA<span class=\"_ _567\"> </span></div></td><td class=\"c n x255d y45fa w737 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Franco svizzero<span class=\"_ _567\"> </span></div></td><td class=\"c n x255e y45fa w738 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Sterlina<span class=\"_ _567\"> </span></div></td><td class=\"c n x255f y45fa w739 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Y<span class=\"_ _3\"></span>uan<span class=\"_ _567\"> </span></div></td><td class=\"c n x2560 y45fa w5d3 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Dollaro canadese<span class=\"_ _567\"> </span></div></td><td class=\"c n x2561 y45fa w73a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Altre valute<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y45fb w73b h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">A. Attivit\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x2562 y45fb w443 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">30.410<span class=\"_ _567\"> </span></div></td><td class=\"c n x2563 y45fb w190 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">233<span class=\"_ _567\"> </span></div></td><td class=\"c n x2564 y45fb w60e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.366<span class=\"_ _567\"> </span></div></td><td class=\"c n x2565 y45fb w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.653<span class=\"_ _567\"> </span></div></td><td class=\"c n x2566 y45fb w60e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.284<span class=\"_ _567\"> </span></div></td><td class=\"c n x2567 y45fb w60e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.234<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y45fc w73c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.1 Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x2568 y45fc w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.609<span class=\"_ _567\"> </span></div></td><td class=\"c n x2569 y45fc w444 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x256a y45fc w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x256b y45fc w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x256c y45fc w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x256d y45fc w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y45fd w73d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.2 Titoli di capitale<span class=\"_ _567\"> </span></div></td><td class=\"c n x256e y45fd w182 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">168<span class=\"_ _567\"> </span></div></td><td class=\"c n x256f y45fd w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2570 y45fd w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2571 y45fd w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2572 y45fd w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2573 y45fd w248 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y45fe w73e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.3 Finanziamenti a banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x2574 y45fe wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">15.201<span class=\"_ _567\"> </span></div></td><td class=\"c n x2575 y45fe w182 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">141<span class=\"_ _567\"> </span></div></td><td class=\"c n x2576 y45fe w245 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">822<span class=\"_ _567\"> </span></div></td><td class=\"c n x2577 y45fe w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">83<span class=\"_ _567\"> </span></div></td><td class=\"c n x2578 y45fe wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.868<span class=\"_ _567\"> </span></div></td><td class=\"c n x2579 y45fe wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">528<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y3f1c w73f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">A.4 Finanziamenti a clientela<span class=\"_ _567\"> </span></div></td><td class=\"c n x257a y3f1c wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12.432<span class=\"_ _567\"> </span></div></td><td class=\"c n x257b y3f1c w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">92<span class=\"_ _567\"> </span></div></td><td class=\"c n x257c y3f1c wea h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">544<span class=\"_ _567\"> </span></div></td><td class=\"c n x257d y3f1c w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.570<span class=\"_ _567\"> </span></div></td><td class=\"c n x257e y3f1c w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.416<span class=\"_ _567\"> </span></div></td><td class=\"c n x257f y3f1c wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">706<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y3f06 w740 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">A.5 Altre attivit\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x2580 y3f06 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2581 y3f06 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2582 y3f06 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2583 y3f06 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2584 y3f06 w248 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2585 y3f06 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y45ff w741 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">B. Altre attivit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x2586 y45ff w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">857<span class=\"_ _567\"> </span></div></td><td class=\"c n x2587 y45ff w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">336<span class=\"_ _567\"> </span></div></td><td class=\"c n x2588 y45ff w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">108<span class=\"_ _567\"> </span></div></td><td class=\"c n x2589 y45ff w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">150<span class=\"_ _567\"> </span></div></td><td class=\"c n x258a y45ff w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">677<span class=\"_ _567\"> </span></div></td><td class=\"c n x258b y45ff w21e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">194<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y41a8 w41a h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">C. Passivit\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x258c y41a8 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">61.701<span class=\"_ _567\"> </span></div></td><td class=\"c n x258d y41a8 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.175<span class=\"_ _567\"> </span></div></td><td class=\"c n x258e y41a8 w60e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.363<span class=\"_ _567\"> </span></div></td><td class=\"c n x258f y41a8 w1a0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">290<span class=\"_ _567\"> </span></div></td><td class=\"c n x2590 y41a8 w60e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.081<span class=\"_ _567\"> </span></div></td><td class=\"c n x2591 y41a8 w60e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">1.073<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y3f09 w742 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.1 Debiti verso banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x2592 y3f09 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2593 y3f09 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2594 y3f09 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2595 y3f09 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2596 y3f09 w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2597 y3f09 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y41aa w743 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.2 Debiti verso clientela<span class=\"_ _567\"> </span></div></td><td class=\"c n x2598 y41aa w188 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">61.701<span class=\"_ _567\"> </span></div></td><td class=\"c n x2599 y41aa w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">8.175<span class=\"_ _567\"> </span></div></td><td class=\"c n x259a y41aa w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.363<span class=\"_ _567\"> </span></div></td><td class=\"c n x259b y41aa wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">290<span class=\"_ _567\"> </span></div></td><td class=\"c n x259c y41aa wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.081<span class=\"_ _567\"> </span></div></td><td class=\"c n x259d y41aa w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.073<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y3f1e w73c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">C.3 Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x259e y3f1e w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x259f y3f1e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25a0 y3f1e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25a1 y3f1e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25a2 y3f1e w179 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25a3 y3f1e w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y3f1f w744 h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">C.4 Altre passivit\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x25a4 y3f1f w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25a5 y3f1f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25a6 y3f1f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25a7 y3f1f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25a8 y3f1f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25a9 y3f1f w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4600 w745 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">D. Altre passivit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x25aa y4600 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25ab y4600 w191 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25ac y4600 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25ad y4600 w18d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25ae y4600 w18f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25af y4600 w1be h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">15<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3fad w746 h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">E. Derivati finanziari<span class=\"_ _567\"> </span></div></td><td class=\"c n x25b0 y3fad w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">201.870<span class=\"_ _567\"> </span></div></td><td class=\"c n x25b1 y3fad w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.080<span class=\"_ _567\"> </span></div></td><td class=\"c n x25b2 y3fad w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.975<span class=\"_ _567\"> </span></div></td><td class=\"c n x25b3 y3fad w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.845<span class=\"_ _567\"> </span></div></td><td class=\"c n x25b4 y3fad w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">5.699<span class=\"_ _567\"> </span></div></td><td class=\"c n x25b5 y3fad w16e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">9.743<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22eb y4601 w72f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Opzioni<span class=\"_ _567\"> </span></div></td><td class=\"c n x25b6 y4601 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25b7 y4601 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25b8 y4601 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25b9 y4601 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25ba y4601 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25bb y4601 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y41b3 w4c3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x25bc y41b3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25bd y41b3 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25be y41b3 w179 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25bf y41b3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25c0 y41b3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25c1 y41b3 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y4602 w71c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x25c2 y4602 w178 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25c3 y4602 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25c4 y4602 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25c5 y4602 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25c6 y4602 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x25c7 y4602 w100 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x2315 h28 y4603 ff9 fs16 fc0 sc0 ls0 ws0\">Altri derivati<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x22f4 y3f13 w4c3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x25c8 y3f13 w189 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">118.087<span class=\"_ _567\"> </span></div></td><td class=\"c n x25c9 y3f13 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">8.022<span class=\"_ _567\"> </span></div></td><td class=\"c n x25ca y3f13 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.988<span class=\"_ _567\"> </span></div></td><td class=\"c n x25cb y3f13 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">1.740<span class=\"_ _567\"> </span></div></td><td class=\"c n x25cc y3f13 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.249<span class=\"_ _567\"> </span></div></td><td class=\"c n x25cd y3f13 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">4.830<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x22f4 y4604 w71c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x25ce y4604 w177 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">83.783<span class=\"_ _567\"> </span></div></td><td class=\"c n x25cf y4604 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">58<span class=\"_ _567\"> </span></div></td><td class=\"c n x25d0 y4604 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2.988<span class=\"_ _567\"> </span></div></td><td class=\"c n x25d1 y4604 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.105<span class=\"_ _567\"> </span></div></td><td class=\"c n x25d2 y4604 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3.450<span class=\"_ _567\"> </span></div></td><td class=\"c n x25d3 y4604 w185 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">4.913<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y44b8 w312 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale attivit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x25d4 y44b8 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">149.354<span class=\"_ _567\"> </span></div></td><td class=\"c n x25d5 y44b8 w18b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.591<span class=\"_ _567\"> </span></div></td><td class=\"c n x25d6 y44b8 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.461<span class=\"_ _567\"> </span></div></td><td class=\"c n x25d7 y44b8 w60e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.543<span class=\"_ _567\"> </span></div></td><td class=\"c n x25d8 y44b8 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">7.210<span class=\"_ _567\"> </span></div></td><td class=\"c n x25d9 y44b8 w60e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.258<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y42c5 w314 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale passivit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x25da y42c5 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">145.484<span class=\"_ _567\"> </span></div></td><td class=\"c n x25db y42c5 w18b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">8.233<span class=\"_ _567\"> </span></div></td><td class=\"c n x25dc y42c5 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">4.351<span class=\"_ _567\"> </span></div></td><td class=\"c n x25dd y42c5 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.395<span class=\"_ _567\"> </span></div></td><td class=\"c n x25de y42c5 w60e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.531<span class=\"_ _567\"> </span></div></td><td class=\"c n x25df y42c5 w19f h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">6.001<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w747 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Sbilancio (+/-)<span class=\"_ _567\"> </span></div></td><td class=\"c n x25e0 y3de2 w18b h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">3.870<span class=\"_ _567\"> </span></div></td><td class=\"c n x25e1 y3de2 w190 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">358<span class=\"_ _567\"> </span></div></td><td class=\"c n x25e2 y3de2 w192 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">110<span class=\"_ _567\"> </span></div></td><td class=\"c n x25e3 y3de2 w1a0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">148<span class=\"_ _567\"> </span></div></td><td class=\"c n x25e4 y3de2 w1a0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">679<span class=\"_ _567\"> </span></div></td><td class=\"c n x25e5 y3de2 w192 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">257<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gsffb\">2.  Modelli interni e altre metodologie per l\u2019analisi di sensitivit\u00e0<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsffc\">ll <span class=\"_ _b\"></span>profilo <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>rischio <span class=\"_ _8\"></span>cambio <span class=\"_ _b\"></span>assunto <span class=\"_ _8\"></span>dal <span class=\"_ _b\"></span>Gruppo <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _b\"></span>poco <span class=\"_ _8\"></span>significativo, <span class=\"_ _b\"></span>considerata <span class=\"_ _8\"></span>l\u2019esposizione </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsffd\">in valuta <span class=\"_ _2\"></span>delle poste <span class=\"_ _2\"></span>presenti e <span class=\"_ _2\"></span>le r<span class=\"_ _2\"></span>elative coperture <span class=\"_ _2\"></span>poste in <span class=\"_ _2\"></span>atto mediante <span class=\"_ _2\"></span>strumenti finanziari </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsffe\">derivati.<span class=\"_ _567\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-698": {
   "value": "<div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gs1038\">1.4.  Gruppo bancario - Rischio di liquidit\u00e0<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs1039\">Informazioni di natura qualitativa<span class=\"_ _567\"> </span></div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gs139\">A. Aspetti generali, processi di gestione e metodi di misurazione del rischio di liquidit\u00e0<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs13a\">La <span class=\"_ _7d\"></span>gestione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>rischio <span class=\"_ _7d\"></span>liquid<span class=\"_ _b\"></span>it\u00e0 <span class=\"_ _7d\"></span>\u00e8 <span class=\"_ _3\"></span>effettuata <span class=\"_ _7d\"></span>tramite <span class=\"_ _3\"></span>la <span class=\"_ _7d\"></span>funzione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>finanza/tesoreria <span class=\"_ _7d\"></span>con <span class=\"_ _3\"></span>l\u2019obiettivo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs13b\">di <span class=\"_ _b\"></span>verificare <span class=\"_ _8\"></span>la <span class=\"_ _b\"></span>capacit\u00e0 <span class=\"_ _8\"></span>del <span class=\"_ _b\"></span>Gruppo <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>far <span class=\"_ _8\"></span>fronte <span class=\"_ _b\"></span>al <span class=\"_ _8\"></span>fabbisogno <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>liquidit\u00e0 <span class=\"_ _b\"></span>evitando <span class=\"_ _8\"></span>situazioni<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs13c\">d\u2019eccessiva <span class=\"_ _a\"></span>e/o <span class=\"_ _2\"></span>insufficiente <span class=\"_ _a\"></span>disponibilit\u00e0, <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>la <span class=\"_ _a\"></span>conseguente <span class=\"_ _2\"></span>necessit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>investire <span class=\"_ _a\"></span>e/o <span class=\"_ _a\"></span>reperire<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs13d\">fondi a tassi sfavorevoli rispetto a quelli di mer<span class=\"_ _2\"></span>cato.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs13f\">L<span class=\"_ _a\"></span>\u2019attivit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>monitoraggio <span class=\"_ _8\"></span>e <span class=\"_ _1d\"></span>reporting <span class=\"_ _8\"></span>periodico <span class=\"_ _8\"></span>sul <span class=\"_ _1d\"></span>rischio <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>liquidit\u00e0 <span class=\"_ _1d\"></span>compete <span class=\"_ _8\"></span>alla <span class=\"_ _1d\"></span>funzione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1ee gs103a\">di Risk Management in coerenza con la soglia di tolleranza al rischio determinata nella Policy<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs140\">per  la  gestione  del  rischio <span class=\"_ _38\"> </span>di  liquidit\u00e0.  L<span class=\"_ _a\"></span>\u2019attivit\u00e0  della  funzione  finanza/tesor<span class=\"_ _2\"></span>eria  consiste<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsafd\">nell\u2019approvvigionamento <span class=\"_ _7c\"> </span>e <span class=\"_ _258\"> </span>allocazione <span class=\"_ _258\"> </span>della <span class=\"_ _258\"> </span>liquidit\u00e0 <span class=\"_ _258\"> </span>disponibile <span class=\"_ _258\"> </span>tramite <span class=\"_ _258\"> </span>operazioni <span class=\"_ _258\"> </span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws13 gs141\">cartolarizzazione, operazioni di mercato aperto, operazioni in Pr<span class=\"_ _2\"></span>onti contro T<span class=\"_ _7d\"></span>ermine e derivati.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs142\">La <span class=\"_ _8\"></span>gestione <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>liquidit\u00e0 <span class=\"_ _8\"></span>operativa <span class=\"_ _b\"></span>ha <span class=\"_ _8\"></span>l\u2019obiettivo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>assicurare <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>capacit\u00e0 <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>Gruppo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>far<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsab gsaff\">fronte agli impegni di pagamento per cassa pr<span class=\"_ _2\"></span>evisti o imprevisti, in un contesto di \u201cnormale<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws176 gsb00\">corso degli affari\u201d (going concern) su un orizzonte temporale di br<span class=\"_ _2\"></span>eve termine non superiore<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs144\">ai <span class=\"_ _b\"></span>3 <span class=\"_ _b\"></span>mesi. <span class=\"_ _b\"></span>Il <span class=\"_ _8\"></span>perimetr<span class=\"_ _2\"></span>o <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>riferimento del <span class=\"_ _8\"></span>r<span class=\"_ _2\"></span>eport <span class=\"_ _b\"></span>giornaliero <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>liquidit\u00e0 <span class=\"_ _8\"></span>operativa si <span class=\"_ _8\"></span>riferisce </div>alle poste con elevato livello di volatilit\u00e0 e forte impatto sulla base monetaria. Il monitoraggio e <span class=\"_ _9\"> </span>il <span class=\"_ _38\"> </span>controllo <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>rispetto  dei <span class=\"_ _9\"> </span>limiti <span class=\"_ _9\"> </span>operativi <span class=\"_ _9\"> </span>sono  r<span class=\"_ _2\"></span>ealizzati <span class=\"_ _38\"> </span>mediante <span class=\"_ _9\"> </span>l\u2019acquisizione  delle informazioni derivanti dalle operazioni di incasso e pagamento, dalla gestione dei conti per i servizi e dall\u2019attivit\u00e0 di negoziazione di strumenti finanziari dei portafogli di propriet\u00e0.<span class=\"_ _567\"> </span>Il <span class=\"_ _a\"></span>calcolo <span class=\"_ _2\"></span>della <span class=\"_ _a\"></span>counterbalancing <span class=\"_ _2\"></span>capacity <span class=\"_ _a\"></span>permette <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>integrare <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>report <span class=\"_ _a\"></span>con <span class=\"_ _2\"></span>tutte <span class=\"_ _a\"></span>quelle <span class=\"_ _2\"></span>attivit\u00e0 libere <span class=\"_ _a\"></span>che <span class=\"_ _2\"></span>possono <span class=\"_ _a\"></span>essere <span class=\"_ _2\"></span>prontamente <span class=\"_ _a\"></span>utilizzate <span class=\"_ _2\"></span>sia <span class=\"_ _a\"></span>per <span class=\"_ _2\"></span>essere <span class=\"_ _a\"></span>stanziabili <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>rifinanziamento presso la BCE sia per esser<span class=\"_ _2\"></span>e smobilizzate. Accanto all\u2019applicazione degli haircut determinati da BCE <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>i <span class=\"_ _a\"></span>titoli <span class=\"_ _2\"></span>stanziabili <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>i <span class=\"_ _a\"></span>finanziamenti <span class=\"_ _2\"></span>A.Ba.Co., <span class=\"_ _a\"></span>si <span class=\"_ _a\"></span>predispongono <span class=\"_ _a\"></span>adeguati <span class=\"_ _a\"></span>fattori <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>sconto (suddivisi per <span class=\"_ _2\"></span>tipologia <span class=\"_ _2\"></span>titolo, rating, <span class=\"_ _2\"></span>divisa) anche <span class=\"_ _2\"></span>per tutti <span class=\"_ _2\"></span>i titoli <span class=\"_ _2\"></span>non stanziabili <span class=\"_ _2\"></span>ma comunque considerati negoziabili opportunamente posizionati in intervalli temporali.  Ulteriore supporto <span class=\"_ _8\"></span>alla <span class=\"_ _b\"></span>gestione <span class=\"_ _b\"></span>del <span class=\"_ _8\"></span>rischio di <span class=\"_ _8\"></span>liquidit\u00e0 <span class=\"_ _b\"></span>deriva <span class=\"_ _b\"></span>dal <span class=\"_ _8\"></span>monitoraggio <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>liquidit\u00e0 strutturale con l\u2019obiettivo primario del mantenimento di un adeguato rapporto dinamico tra passivit\u00e0 ed attivit\u00e0 a medio/lungo termine.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019operativit\u00e0 \u00e8 misurata con metodologie Asset and Liability Management (A.L.M.) mediante l\u2019applicativo  ERMAS5  ed <span class=\"_ _9\"> </span>ObjFin  che,  sviluppando  tutti <span class=\"_ _9\"> </span>i  flussi  di  cassa <span class=\"_ _38\"> </span>delle  operazioni, consente <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>valutare <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>gestire <span class=\"_ _1d\"></span>nei <span class=\"_ _1d\"></span>diversi <span class=\"_ _1d\"></span>periodi <span class=\"_ _1d\"></span>l<span class=\"_ _b\"></span>'eventuale <span class=\"_ _1d\"></span>fabbisogno <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>liquidit\u00e0 <span class=\"_ _1d\"></span>del<span class=\"_ _b\"></span>la banca generato dallo squilibrio dei flussi in entrata ed uscita.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019analisi della <span class=\"_ _a\"></span>liquidit\u00e0 strutturale <span class=\"_ _2\"></span>complessiva, <span class=\"_ _2\"></span>\u00e8 sviluppata <span class=\"_ _a\"></span>su base <span class=\"_ _2\"></span>mensile <span class=\"_ _2\"></span>con la <span class=\"_ _a\"></span>tecnica della<span class=\"_ _567\"> </span>Gap <span class=\"_ _a\"></span>Liquidity <span class=\"_ _2\"></span>Analysis, <span class=\"_ _a\"></span>ossia <span class=\"_ _a\"></span>si <span class=\"_ _2\"></span>evidenziano <span class=\"_ _a\"></span>gli <span class=\"_ _2\"></span>sbilanci <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>data <span class=\"_ _2\"></span>liquidazione <span class=\"_ _a\"></span>dei <span class=\"_ _2\"></span>flussi <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>capitale<span class=\"_ _567\"> </span>nell\u2019orizzonte temporale predefinito.<span class=\"_ _567\"> </span>Al <span class=\"_ _b\"></span>fine <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>valutare l\u2019impatto <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>eventi <span class=\"_ _b\"></span>negativi <span class=\"_ _8\"></span>sull\u2019esposizione <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>rischio <span class=\"_ _8\"></span>si <span class=\"_ _b\"></span>effettuano <span class=\"_ _b\"></span>prove di<span class=\"_ _567\"> </span>stress test, condotte a livello consolidato; gli eventi considerati, in particolar<span class=\"_ _2\"></span>e, sono:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">deflusso dei conti correnti passivi a vista definiti \u201cnon cor<span class=\"_ _2\"></span>e\u201d;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">mancato afflusso delle poste <span class=\"_ _b\"></span>contrattuali (mutui, <span class=\"_ _b\"></span>leasing, prestiti personali) <span class=\"_ _b\"></span>e a \u201ca <span class=\"_ _b\"></span>vista\u201d a<span class=\"_ _567\"> </span></span>causa dell\u2019aumento del credito deteriorato;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">riduzione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>portafoglio <span class=\"_ _8\"></span>titoli <span class=\"_ _8\"></span>di <span class=\"_ _1d\"></span>propriet\u00e0 <span class=\"_ _8\"></span>((Held <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>collect <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>sell <span class=\"_ _8\"></span>\u201cHTCS\u201d <span class=\"_ _8\"></span>e<span class=\"_ _567\"> </span></span>Held to collect \u201cHTC\u201d);<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">riacquisto Prestiti Obbligazionari emessi;<span class=\"_ _567\"> </span></span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0\">utilizzo dei margini disponibili su linee di cr<span class=\"_ _2\"></span>edito revocabili (rischio chiamata).<span class=\"_ _567\"> </span></span>Ai fini dell\u2019analisi si costruiscono tre tipologie di scenari:<span class=\"_ _567\"> </span>1. <span class=\"_ _24\"> </span><span class=\"ff8 fc0\">Idiosincratico, definito come perdita di confidenza da parte del mercato del Gruppo;<span class=\"_ _567\"> </span></span>2. <span class=\"_ _24\"> </span><span class=\"ff8 fc0\">Mercato, definito come per<span class=\"_ _2\"></span>dita derivante da eventi esogeni <span class=\"_ _2\"></span>e come impatto di un generale<span class=\"_ _567\"> </span></span>declino economico;<span class=\"_ _567\"> </span>1. <span class=\"_ _24\"> </span><span class=\"fc0\">Combinato, combinazione congiunta degli scenari 1 e 2.<span class=\"_ _567\"> </span></span>L<span class=\"_ _a\"></span>\u2019orizzonte di simulazione previsto per tutti gli scenari simulati \u00e8 pari a 1 mese, periodo in cui<span class=\"_ _567\"> </span>la Banca dovr\u00e0 fronteggiar<span class=\"_ _2\"></span>e la crisi prima di avviare interventi strutturali.<span class=\"_ _567\"> </span>In <span class=\"_ _b\"></span>relazione <span class=\"_ _b\"></span>alla <span class=\"_ _8\"></span>politica <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>funding <span class=\"_ _b\"></span>la <span class=\"_ _8\"></span>strategia <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>finanziamento <span class=\"_ _8\"></span>adottata <span class=\"_ _b\"></span>dal <span class=\"_ _8\"></span>Gruppo, <span class=\"_ _b\"></span>data <span class=\"_ _8\"></span>la<span class=\"_ _567\"> </span>situazione economica <span class=\"_ _b\"></span>finanziaria <span class=\"_ _b\"></span>in atto, <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _b\"></span>indirizzata verso <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>stabilizzazione della <span class=\"_ _b\"></span>raccolta <span class=\"_ _b\"></span>a<span class=\"_ _567\"> </span>breve termine da parte della clientela or<span class=\"_ _2\"></span>dinaria, privilegiando la clientela di dettaglio rispetto<span class=\"_ _567\"> </span>quella <span class=\"_ _2\"></span>all\u2019ingrosso, <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>maggiore <span class=\"_ _2\"></span>ricorso <span class=\"_ _2\"></span>alle <span class=\"_ _2\"></span>operazioni <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>funding <span class=\"_ _2\"></span>strutturale <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>medio/lungo<span class=\"_ _567\"> </span>termine, cartolarizzazioni, prestito titoli ed operazioni in derivati.<span class=\"_ _567\"> </span><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws14 gs103d\">In particolare, alla luce delle nuove e meno favor<span class=\"_ _2\"></span>evoli condizioni relative alle operazioni di </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws20 gs103e\">TL<span class=\"_ _3\"></span>TRO gi\u00e0 in essere con la Banca Centrale, il Gruppo ha posto in essere con primarie contr<span class=\"_ _2\"></span>oparti </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws24 gs558\">di mercato contratti di Long T<span class=\"_ _7d\"></span>erm Repo su parte degli attivi di portafoglio (eligible e non), </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs103f\">prevedendo di incr<span class=\"_ _2\"></span>ementare il ricorso a detta fonte di finanziamento. </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws9e gs1040\">Nel corso del 2024, il Gruppo ha provveduto al rimborso di 1,4 miliar<span class=\"_ _2\"></span>di di euro per la naturale </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws24 gs1041\">scadenza di due tranche TL<span class=\"_ _3\"></span>TRO III (rispettivamente marzo e dicembre 2024). Pertanto, non </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs55c\">risultano finanziamenti TL<span class=\"_ _3\"></span>TRO III attivi gi\u00e0 al 31 dicembre 2024.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1042\">La <span class=\"_ _2\"></span>liquidit\u00e0 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Banco <span class=\"_ _2\"></span>Desio <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _a\"></span>2025 \u00e8 <span class=\"_ _a\"></span>ampiamente <span class=\"_ _2\"></span>sotto <span class=\"_ _2\"></span>controllo <span class=\"_ _a\"></span>con l\u2019indicator<span class=\"_ _2\"></span>e </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs1043\">LCR pari a 208,82% e con l\u2019indicatore NSFR pari a 138,29%.<span class=\"_ _567\"> </span></div>Informazioni di natura quantitativa<span class=\"_ _567\"> </span>1. Distribuzione temporale per durata residua contrattuale delle attivit\u00e0<span class=\"_ _567\"> </span>e passivit\u00e0 finanziarie<span class=\"_ _567\"> </span>EURO<span class=\"_ _567\"> </span><table class=\"s w775 h252\" id=\"_1f766b0d-bdae-4359-9156-664a0e64f044\"><tr><td class=\"c n x27b3 y4645 w776 h253\"><div class=\"t m0 x2a1 ha1 y4644 ff73 fs4c fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci/ Scaglioni temporali<span class=\"_ _567\"> </span></div></td><td class=\"c n x27b4 y4645 w777 h253\"><div class=\"t m0 x2a1 ha1 y4644 ff73 fs4c fc0 sc0 ls0 ws0\">A vista<span class=\"_ _567\"> </span></div></td><td class=\"c n x27b5 y4645 w778 h253\"><div class=\"t m0 x2a1 ha1 y4644 ff73 fs4c fc0 sc0 ls0 ws0\">Da oltre<span class=\"_ _567\"> </span></div></td><td class=\"t m0 x27b6 ha1 y4646 ff73 fs4c fc0 sc0 ls0 ws0\">Da oltre </td><td class=\"t m0 x27b7 ha1 y4646 ff73 fs4c fc0 sc0 ls0 ws0\">Da oltre </td><td></td><td class=\"t m0 x27b8 ha1 y4646 ff73 fs4c fc0 sc0 ls0 ws0\">Da oltre </td><td class=\"t m0 x27b9 ha1 y4646 ff73 fs4c fc0 sc0 ls0 ws0\">Da oltre </td><td class=\"t m0 x27ba ha1 y4646 ff73 fs4c fc0 sc0 ls0 ws0\">Da oltre </td><td class=\"t m0 x27bb ha1 y4646 ff73 fs4c fc0 sc0 ls0 ws0\">Da oltre 1 anno </td><td class=\"c n x27bc y4645 w779 h253\"><div class=\"t m0 x2a1 ha1 y4644 ff73 fs4c fc0 sc0 ls0 ws0\">Oltre 5 anni<span class=\"_ _567\"> </span></div></td><td class=\"c n x27bd y4645 w77a h253\"><div class=\"t m0 x2a1 ha1 y4644 ff73 fs4c fc0 sc0 ls0 ws0\">Durata<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x27be ha1 y4647 ff73 fs4c fc0 sc0 ls0 ws0\">1 giorno a 7 giorni<span class=\"_ _567\"> </span></td><td class=\"t m0 x27bf ha1 y4647 ff73 fs4c fc0 sc0 ls0 ws0\">7 giorni a 15 giorni<span class=\"_ _567\"> </span></td><td class=\"t m0 x27c0 ha1 y4647 ff73 fs4c fc0 sc0 ls0 ws0\">15 giorni a 1 mese<span class=\"_ _567\"> </span></td><td class=\"c n x27c1 y4649 w77b h1ab\"><div class=\"t m0 x2a1 ha2 y4648 ff74 fs4c fc0 sc0 ls0 ws0\">1 mese fino<span class=\"_ _567\"> </span></div></td><td class=\"c n x27c2 y4649 w77c h1ab\"><div class=\"t m0 x2a1 ha2 y4648 ff74 fs4c fc0 sc0 ls0 ws0\">3 mesi</div></td><td class=\"t m0 x27c3 ha2 y4647 ff74 fs4c fc0 sc0 ls0 ws0\">3 mesi fino a 6 mesi<span class=\"_ _567\"> </span></td><td class=\"t m0 x27c4 ha2 y4647 ff74 fs4c fc0 sc0 ls0 ws0\">6 mesi fino a 1 anno<span class=\"_ _567\"> </span></td><td class=\"t m0 x27c5 ha2 y4647 ff74 fs4c fc0 sc0 ls0 ws0\">fino a 5 anni<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x27c6 ha1 y4647 ff73 fs4c fc0 sc0 ls0 ws0\">Indeterminata<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c x27c7 y464a w54 ha3\"><div class=\"t m0 x0 ha1 y24ff ff73 fs4c fc0 sc0 ls0 ws0\">A. Attivit\u00e0 per cassa<span class=\"_ _567\"> </span></div></td><td class=\"c n x27c8 y464b w77d h1ab\"><div class=\"t m0 x2a1 ha2 y4648 ff74 fs4c fc0 sc0 ls0 ws0\">2.174.934<span class=\"_ _567\"> </span></div></td><td class=\"c n x27c9 y464b w77e h1ab\"><div class=\"t m0 x2a1 ha2 y4648 ff74 fs4c fc0 sc0 ls0 ws0\">113.521<span class=\"_ _567\"> </span></div></td><td class=\"c n x27ca y464b w77e h1ab\"><div class=\"t m0 x2a1 ha2 y4648 ff74 fs4c fc0 sc0 ls0 ws0\">226.662<span class=\"_ _567\"> </span></div></td><td class=\"c n x27cb y464b w77f h1ab\"><div class=\"t m0 x2a1 ha2 y4648 ff74 fs4c fc0 sc0 ls0 ws0\">327.689<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x27cc y464b w77d h1ab\"><div class=\"t m0 x2a1 ha2 y4648 ff74 fs4c fc0 sc0 ls0 ws0\">1.292.804<span class=\"_ _567\"> </span></div></td><td class=\"c n x27cd y464b w77d h1ab\"><div class=\"t m0 x2a1 ha2 y4648 ff74 fs4c fc0 sc0 ls0 ws0\">1.263.928<span class=\"_ _567\"> </span></div></td><td class=\"c n x27ce y464b w780 h1ab\"><div class=\"t m0 x2a1 ha2 y4648 ff74 fs4c fc0 sc0 ls0 ws0\">1.769.506<span class=\"_ _567\"> </span></div></td><td class=\"c n x27cf y464b w77d h1ab\"><div class=\"t m0 x2a1 ha2 y4648 ff74 fs4c fc0 sc0 ls0 ws0\">6.084.426<span class=\"_ _567\"> </span></div></td><td class=\"c n x27d0 y464b w77d h1ab\"><div class=\"t m0 x2a1 ha2 y4648 ff74 fs4c fc0 sc0 ls0 ws0\">6.295.034<span class=\"_ _567\"> </span></div></td><td class=\"c n x27d1 y464b w77e h1ab\"><div class=\"t m0 x2a1 ha2 y4648 ff74 fs4c fc0 sc0 ls0 ws0\">115.785<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x27d2 y464d w781 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">A.1 Titoli di Stato<span class=\"_ _567\"> </span></div></td><td class=\"c n x27d3 y464d w782 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">1.636<span class=\"_ _567\"> </span></div></td><td class=\"c n x27d4 y464d w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">48.483<span class=\"_ _567\"> </span></div></td><td class=\"c n x27d5 y464d w784 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">1.161<span class=\"_ _567\"> </span></div></td><td class=\"c n x27d6 y464d w785 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">101.600<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x27d7 y464d w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">63.336<span class=\"_ _567\"> </span></div></td><td class=\"c n x27d8 y464d w785 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">344.155<span class=\"_ _567\"> </span></div></td><td class=\"c n x27d9 y464d w785 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">673.105<span class=\"_ _567\"> </span></div></td><td class=\"c n x27da y464d w786 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">1.355.790<span class=\"_ _567\"> </span></div></td><td class=\"c n x27db y464d w786 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">1.196.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x27dc y464d w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x27d2 y464e w788 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">A.2 Altri titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x27dd y464e w784 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">1.413<span class=\"_ _567\"> </span></div></td><td class=\"c n x27de y464e w789 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">9<span class=\"_ _567\"> </span></div></td><td class=\"c n x27df y464e w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">15.626<span class=\"_ _567\"> </span></div></td><td class=\"c n x27e0 y464e w784 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">8.929<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x27e1 y464e w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">17.572<span class=\"_ _567\"> </span></div></td><td class=\"c n x27e2 y464e w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">27.792<span class=\"_ _567\"> </span></div></td><td class=\"c n x27e3 y464e w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">42.396<span class=\"_ _567\"> </span></div></td><td class=\"c n x27e4 y464e w785 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">632.212<span class=\"_ _567\"> </span></div></td><td class=\"c n x27e5 y464e w785 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">890.661<span class=\"_ _567\"> </span></div></td><td class=\"c n x27e6 y464e w78a h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">1.435<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x27d2 y464f w78b h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">A.3 Quote OICR<span class=\"_ _567\"> </span></div></td><td class=\"c n x27e7 y464f w785 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">210.214<span class=\"_ _567\"> </span></div></td><td class=\"c n x27e8 y464f w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27e9 y464f w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27ea y464f w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x27eb y464f w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27ec y464f w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27ed y464f w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27ee y464f w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27ef y464f w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27f0 y464f w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x27d2 y4650 w78c h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">A.4 Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x27f1 y4650 w786 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">1.961.671<span class=\"_ _567\"> </span></div></td><td class=\"c n x27f2 y4650 w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">65.029<span class=\"_ _567\"> </span></div></td><td class=\"c n x27f3 y4650 w78d h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">209.875<span class=\"_ _567\"> </span></div></td><td class=\"c n x27f4 y4650 w78d h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">217.160<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x27f5 y4650 w786 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">1.211.896<span class=\"_ _567\"> </span></div></td><td class=\"c n x27f6 y4650 w785 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">891.981<span class=\"_ _567\"> </span></div></td><td class=\"c n x27f7 y4650 w786 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">1.054.005<span class=\"_ _567\"> </span></div></td><td class=\"c n x27f8 y4650 w786 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">4.096.424<span class=\"_ _567\"> </span></div></td><td class=\"c n x27f9 y4650 w786 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">4.208.373<span class=\"_ _567\"> </span></div></td><td class=\"c n x27fa y4650 w785 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">114.350<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x27fb y4651 w78e h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">- Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x27fc y4651 w785 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">875.361<span class=\"_ _567\"> </span></div></td><td class=\"c n x27fd y4651 w78f h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">64<span class=\"_ _567\"> </span></div></td><td class=\"c n x27fe y4651 w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27ff y4651 w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2800 y4651 w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">25.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x2801 y4651 w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2802 y4651 w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2803 y4651 w78a h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">1.138<span class=\"_ _567\"> </span></div></td><td class=\"c n x2804 y4651 w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">26.864<span class=\"_ _567\"> </span></div></td><td class=\"c n x2805 y4651 w785 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">114.350<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x27fb y4652 w790 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">- Clientela<span class=\"_ _567\"> </span></div></td><td class=\"c n x2806 y4652 w786 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">1.086.310<span class=\"_ _567\"> </span></div></td><td class=\"c n x2807 y4652 w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">64.965<span class=\"_ _567\"> </span></div></td><td class=\"c n x2808 y4652 w785 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">209.875<span class=\"_ _567\"> </span></div></td><td class=\"c n x2809 y4652 w78d h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">217.160<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x280a y4652 w786 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">1.186.896<span class=\"_ _567\"> </span></div></td><td class=\"c n x280b y4652 w785 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">891.981<span class=\"_ _567\"> </span></div></td><td class=\"c n x280c y4652 w786 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">1.054.005<span class=\"_ _567\"> </span></div></td><td class=\"c n x280d y4652 w786 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">4.095.286<span class=\"_ _567\"> </span></div></td><td class=\"c n x280e y4652 w786 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">4.181.509<span class=\"_ _567\"> </span></div></td><td class=\"c n x280f y4652 w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c x27c7 y464a w54 ha3\"><div class=\"t m0 x0 ha1 y2507 ff73 fs4c fc0 sc0 ls0 ws0\">B. Passivit\u00e0 per cassa<span class=\"_ _567\"> </span></div></td><td class=\"c n x2810 y4653 w791 h1a8\"><div class=\"t m0 x2a1 ha1 y4644 ff74 fs4c fc0 sc0 ls0 ws0\">10.636.701<span class=\"_ _567\"> </span></div></td><td class=\"c n x2811 y4653 w77d h1a8\"><div class=\"t m0 x2a1 ha1 y4644 ff74 fs4c fc0 sc0 ls0 ws0\">1.061.493<span class=\"_ _567\"> </span></div></td><td class=\"c n x2812 y4653 w792 h1a8\"><div class=\"t m0 x2a1 ha1 y4644 ff74 fs4c fc0 sc0 ls0 ws0\">56.344<span class=\"_ _567\"> </span></div></td><td class=\"c n x2813 y4653 w77e h1a8\"><div class=\"t m0 x2a1 ha1 y4644 ff74 fs4c fc0 sc0 ls0 ws0\">126.772<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2814 y4653 w77e h1a8\"><div class=\"t m0 x2a1 ha1 y4644 ff74 fs4c fc0 sc0 ls0 ws0\">343.536<span class=\"_ _567\"> </span></div></td><td class=\"c n x2815 y4653 w77e h253\"><div class=\"t m0 x2a1 ha1 y4644 ff73 fs4c fc0 sc0 ls0 ws0\">479.124<span class=\"_ _567\"> </span></div></td><td class=\"c n x2816 y4653 w77d h1a8\"><div class=\"t m0 x2a1 ha1 y4644 ff74 fs4c fc0 sc0 ls0 ws0\">1.036.150<span class=\"_ _567\"> </span></div></td><td class=\"c n x2817 y4653 w77d h1a8\"><div class=\"t m0 x2a1 ha1 y4644 ff74 fs4c fc0 sc0 ls0 ws0\">2.758.267<span class=\"_ _567\"> </span></div></td><td class=\"c n x2818 y4653 w77d h1a8\"><div class=\"t m0 x2a1 ha1 y4644 ff74 fs4c fc0 sc0 ls0 ws0\">1.115.723<span class=\"_ _567\"> </span></div></td><td class=\"c n x2819 y4653 w793 h253\"><div class=\"t m0 x2a1 ha1 y4644 ff73 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x27d2 y4654 w794 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">B.1 Depositi e conti correnti<span class=\"_ _567\"> </span></div></td><td class=\"c n x281a y4654 w795 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">10.558.102<span class=\"_ _567\"> </span></div></td><td class=\"c n x281b y4654 w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">28.419<span class=\"_ _567\"> </span></div></td><td class=\"c n x281c y4654 w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">56.082<span class=\"_ _567\"> </span></div></td><td class=\"c n x281d y4654 w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">88.911<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x281e y4654 w796 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">238.751<span class=\"_ _567\"> </span></div></td><td class=\"c n x281f y4654 w785 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">150.650<span class=\"_ _567\"> </span></div></td><td class=\"c n x2820 y4654 w796 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">145.101<span class=\"_ _567\"> </span></div></td><td class=\"c n x2821 y4654 w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">76.981<span class=\"_ _567\"> </span></div></td><td class=\"c n x2822 y4654 w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2823 y4654 w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x27fb y4655 w78e h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">- Banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x2824 y4655 w782 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">6.524<span class=\"_ _567\"> </span></div></td><td class=\"c n x2825 y4655 w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2826 y4655 w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2827 y4655 w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2828 y4655 w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2829 y4655 w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x282a y4655 w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x282b y4655 w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x282c y4655 w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x282d y4655 w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x27fb y4656 w790 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">- Clientela<span class=\"_ _567\"> </span></div></td><td class=\"c n x282e y4656 w797 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">10.551.578<span class=\"_ _567\"> </span></div></td><td class=\"c n x282f y4656 w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">28.419<span class=\"_ _567\"> </span></div></td><td class=\"c n x2830 y4656 w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">56.082<span class=\"_ _567\"> </span></div></td><td class=\"c n x2831 y4656 w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">88.911<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2832 y4656 w785 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">238.751<span class=\"_ _567\"> </span></div></td><td class=\"c n x2833 y4656 w796 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">150.650<span class=\"_ _567\"> </span></div></td><td class=\"c n x2834 y4656 w785 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">145.101<span class=\"_ _567\"> </span></div></td><td class=\"c n x2835 y4656 w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">76.981<span class=\"_ _567\"> </span></div></td><td class=\"c n x2836 y4656 w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2837 y4656 w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x27d2 y4657 w798 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">B.2 Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x2838 y4657 w799 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">22<span class=\"_ _567\"> </span></div></td><td class=\"c n x2839 y4657 w79a h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">350<span class=\"_ _567\"> </span></div></td><td class=\"c n x283a y4657 w79a h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">262<span class=\"_ _567\"> </span></div></td><td class=\"c n x283b y4657 w782 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">5.223<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x283c y4657 w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">24.775<span class=\"_ _567\"> </span></div></td><td class=\"c n x283d y4657 w796 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">103.517<span class=\"_ _567\"> </span></div></td><td class=\"c n x283e y4657 w785 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">642.903<span class=\"_ _567\"> </span></div></td><td class=\"c n x283f y4657 w786 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">1.853.289<span class=\"_ _567\"> </span></div></td><td class=\"c n x2840 y4657 w785 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">679.854<span class=\"_ _567\"> </span></div></td><td class=\"c n x2841 y4657 w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x27d2 y4658 w79b h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">B.3 Altre passivit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x2842 y4658 w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">78.577<span class=\"_ _567\"> </span></div></td><td class=\"c n x2843 y4658 w786 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">1.032.724<span class=\"_ _567\"> </span></div></td><td class=\"c n x2844 y4658 w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2845 y4658 w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">32.638<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2846 y4658 w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">80.010<span class=\"_ _567\"> </span></div></td><td class=\"c n x2847 y4658 w796 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">224.957<span class=\"_ _567\"> </span></div></td><td class=\"c n x2848 y4658 w785 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">248.146<span class=\"_ _567\"> </span></div></td><td class=\"c n x2849 y4658 w785 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">827.997<span class=\"_ _567\"> </span></div></td><td class=\"c n x284a y4658 w785 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">435.869<span class=\"_ _567\"> </span></div></td><td class=\"c n x284b y4658 w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c x27c7 y464a w54 ha3\"><div class=\"t m0 x0 ha1 y250e ff73 fs4c fc0 sc0 ls0 ws0\">C. Operazioni \"fuori bilancio\"<span class=\"_ _567\"> </span></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=\"t m0 x284c ha4 y4659 ff76 fs4c fc0 sc0 ls0 ws0\">C.1 Derivati finanziari con scambio di capitale<span class=\"_ _242\"> </span><span class=\"ff75\"> <span class=\"_ _26a\"> </span> <span class=\"_ _310\"> </span> <span class=\"_ _26a\"> </span> <span class=\"_ _26a\"> </span> <span class=\"_ _310\"> </span> <span class=\"_ _26a\"> </span> <span class=\"_ _310\"> </span> <span class=\"_ _26a\"> </span> <span class=\"_ _26a\"> </span></span><span class=\"ff75\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x27fb y465a w79c h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">- Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x284d y465a w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x284e y465a w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">10.554<span class=\"_ _567\"> </span></div></td><td class=\"c n x284f y465a w79a h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">806<span class=\"_ _567\"> </span></div></td><td class=\"c n x2850 y465a w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">51.627<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2851 y465a w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">12.973<span class=\"_ _567\"> </span></div></td><td class=\"c n x2852 y465a w782 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">9.340<span class=\"_ _567\"> </span></div></td><td class=\"c n x2853 y465a w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">10.359<span class=\"_ _567\"> </span></div></td><td class=\"c n x2854 y465a w799 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">28<span class=\"_ _567\"> </span></div></td><td class=\"c n x2855 y465a w782 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">6.693<span class=\"_ _567\"> </span></div></td><td class=\"c n x2856 y465a w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x27fb y465b w79d h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">- Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x2857 y465b w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2858 y465b w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">50.077<span class=\"_ _567\"> </span></div></td><td class=\"c n x2859 y465b w79a h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">805<span class=\"_ _567\"> </span></div></td><td class=\"c n x285a y465b w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">51.785<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x285b y465b w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">19.631<span class=\"_ _567\"> </span></div></td><td class=\"c n x285c y465b w782 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">9.329<span class=\"_ _567\"> </span></div></td><td class=\"c n x285d y465b w783 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">10.348<span class=\"_ _567\"> </span></div></td><td class=\"c n x285e y465b w79e h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">9<span class=\"_ _567\"> </span></div></td><td class=\"c n x285f y465b w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2860 y465b w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m8 x284c ha2 y465c ff76 fs4c fc0 sc0 ls0 ws0\">C.2 Derivati finanziari senza scambio di capitale<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x27fb y465d w79c h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">- Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x2861 y465d w79a h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">434<span class=\"_ _567\"> </span></div></td><td class=\"c n x2862 y465d w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2863 y465d w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2864 y465d w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2865 y465d w79a h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">321<span class=\"_ _567\"> </span></div></td><td class=\"c n x2866 y465d w79a h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">341<span class=\"_ _567\"> </span></div></td><td class=\"c n x2867 y465d w79a h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">659<span class=\"_ _567\"> </span></div></td><td class=\"c n x2868 y465d w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2869 y465d w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x286a y465d w787 h254\"><div class=\"t m0 x2a1 ha4 y464c ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x27fb y465e w79d h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">- Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x286b y465e w79a h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">436<span class=\"_ _567\"> </span></div></td><td class=\"c n x286c y465e w799 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">31<span class=\"_ _567\"> </span></div></td><td class=\"c n x286d y465e w79a h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">393<span class=\"_ _567\"> </span></div></td><td class=\"c n x286e y465e w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x286f y465e w79a h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">962<span class=\"_ _567\"> </span></div></td><td class=\"c n x2870 y465e w782 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">3.544<span class=\"_ _567\"> </span></div></td><td class=\"c n x2871 y465e w782 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">4.372<span class=\"_ _567\"> </span></div></td><td class=\"c n x2872 y465e w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2873 y465e w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2874 y465e w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x284c ha4 y465f ff76 fs4c fc0 sc0 ls0 ws0\">C.3 Depositi e finanziamenti da ricevere<span class=\"_ _331\"> </span><span class=\"ff75\"> <span class=\"_ _26a\"> </span> <span class=\"_ _26a\"> </span> <span class=\"_ _310\"> </span> <span class=\"_ _26a\"> </span> <span class=\"_ _310\"> </span> <span class=\"_ _26a\"> </span> <span class=\"_ _26a\"> </span> <span class=\"_ _310\"> </span> <span class=\"_ _26a\"> </span></span><span class=\"ff75\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x27fb y4660 w79c h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">- Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x284d y4660 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2875 y4660 w786 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">1.062.512<span class=\"_ _567\"> </span></div></td><td class=\"c n x2876 y4660 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2877 y4660 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2878 y4660 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2879 y4660 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x287a y4660 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x287b y4660 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x287c y4660 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x287d y4660 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x27fb y4661 w79d h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">- Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x287e y4661 w786 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">1.062.512<span class=\"_ _567\"> </span></div></td><td class=\"c n x287f y4661 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2880 y4661 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2881 y4661 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2882 y4661 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2883 y4661 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2884 y4661 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2885 y4661 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2886 y4661 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2887 y4661 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x284c ha4 y4662 ff75 fs4c fc0 sc0 ls0 ws0\">C.4 Impegni a erogare fondi<span class=\"_ _49d\"> </span> <span class=\"_ _26a\"> </span> <span class=\"_ _310\"> </span> <span class=\"_ _26a\"> </span> <span class=\"_ _310\"> </span> <span class=\"_ _26a\"> </span> <span class=\"_ _26a\"> </span> <span class=\"_ _310\"> </span> <span class=\"_ _26a\"> </span> <span class=\"_ _310\"> </span> </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x27fb y4663 w79c h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">- Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x2888 y4663 w783 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">44.290<span class=\"_ _567\"> </span></div></td><td class=\"c n x2889 y4663 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x288a y4663 w79a h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">367<span class=\"_ _567\"> </span></div></td><td class=\"c n x288b y4663 w782 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">6.182<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x288c y4663 w782 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">5.907<span class=\"_ _567\"> </span></div></td><td class=\"c n x288d y4663 w78a h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">5.500<span class=\"_ _567\"> </span></div></td><td class=\"c n x288e y4663 w782 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">1.025<span class=\"_ _567\"> </span></div></td><td class=\"c n x288f y4663 w783 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">93.356<span class=\"_ _567\"> </span></div></td><td class=\"c n x2890 y4663 w783 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">59.558<span class=\"_ _567\"> </span></div></td><td class=\"c n x2891 y4663 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x27fb y4664 w79d h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">- Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x2892 y4664 w785 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">216.184<span class=\"_ _567\"> </span></div></td><td class=\"c n x2893 y4664 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2894 y4664 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2895 y4664 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2896 y4664 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2897 y4664 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2898 y4664 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2899 y4664 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x289a y4664 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x289b y4664 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x27d2 y4665 w79f h255\"><div class=\"t m0 x2a1 ha4 y4089 ff76 fs4c fc0 sc0 ls0 ws0\">C.5 Garanzie finanziarie rilasciate<span class=\"_ _567\"> </span></div></td><td class=\"c n x289c y4665 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x289d y4665 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27e9 y4665 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x289e y4665 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x27eb y4665 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x289f y4665 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27ed y4665 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28a0 y4665 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27ef y4665 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x27f0 y4665 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x27d2 y4666 w7a0 h255\"><div class=\"t m0 x2a1 ha4 y4089 ff76 fs4c fc0 sc0 ls0 ws0\">C.6 Garanzie finanziarie ricevute<span class=\"_ _567\"> </span></div></td><td class=\"c n x28a1 y4666 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28a2 y4666 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28a3 y4666 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28a4 y4666 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x28a5 y4666 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28a6 y4666 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28a7 y4666 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28a8 y4666 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28a9 y4666 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28aa y4666 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x284c ha4 y4667 ff75 fs4c fc0 sc0 ls0 ws0\">C.7 Derivati creditizi con scambio di capitale<span class=\"_ _2b9\"> </span> <span class=\"_ _310\"> </span> <span class=\"_ _26a\"> </span> <span class=\"_ _310\"> </span> <span class=\"_ _26a\"> </span> <span class=\"_ _26a\"> </span> <span class=\"_ _310\"> </span> <span class=\"_ _26a\"> </span> <span class=\"_ _310\"> </span> <span class=\"_ _26a\"> </span> </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x27fb y4668 w79c h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">- Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x284d y4668 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28ab y4668 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28ac y4668 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28ad y4668 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x28ae y4668 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28af y4668 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28b0 y4668 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28b1 y4668 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28b2 y4668 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2856 y4668 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x27fb y4669 w79d h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">- Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x2857 y4669 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28b3 y4669 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28b4 y4669 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28b5 y4669 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x28b6 y4669 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28b7 y4669 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28b8 y4669 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28b9 y4669 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28ba y4669 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28bb y4669 w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t me x284c ha4 y466a ff75 fs4c fc0 sc0 ls0 ws0\">C.8 Derivati creditizi senza scambio di capitale</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x27fb y466b w79c h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">- Posizioni lunghe<span class=\"_ _567\"> </span></div></td><td class=\"c n x284d y466b w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28ab y466b w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28ac y466b w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28ad y466b w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x28ae y466b w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28af y466b w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28b0 y466b w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28b1 y466b w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28b2 y466b w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2856 y466b w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x27fb y466c w79d h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">- Posizioni corte<span class=\"_ _567\"> </span></div></td><td class=\"c n x2857 y466c w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28b3 y466c w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28b4 y466c w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28b5 y466c w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x28b6 y466c w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28b7 y466c w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28b8 y466c w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28b9 y466c w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28ba y466c w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28bb y466c w787 h254\"><div class=\"t m0 x2a1 ha4 y4089 ff75 fs4c fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gs1064\">1. Distribuzione temporale per durata residua contrattuale delle attivit\u00e0 e passivit\u00e0 finanziarie<span class=\"_ _567\"> </span></div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gs1065\">AL<span class=\"_ _3\"></span>TRE V<span class=\"_ _2\"></span>ALUTE<span class=\"_ _567\"> </span></div><div class=\"gs1066\"><table class=\"s w7a1 h256\" id=\"_c4ef2a4c-8a5b-4ffd-b266-0ad9aaafdb10\"><tr><td class=\"c n x304 y466e w7a2 h257\"><div class=\"t m0 x2a1 ha5 y466d ff6 fs4d fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>oci/ Scaglioni temporali<span class=\"_ _567\"> </span></div></td><td class=\"c n x28bc y466e w7a3 h257\"><div class=\"t m0 x2a1 ha5 y466d ff6 fs4d fc0 sc0 ls0 ws0\">A vista<span class=\"_ _567\"> </span></div></td><td class=\"c n x28bd y466e w7a4 h257\"><div class=\"t m0 x2a1 ha5 y466d ff6 fs4d fc0 sc0 ls0 ws0\">Da oltre 1</div></td><td class=\"t m0 x28be ha5 y466f ff6 fs4d fc0 sc0 ls0 ws0\">Da oltre 7<span class=\"_ _567\"> </span></td><td class=\"t m0 x180c ha5 y4670 ff6 fs4d fc0 sc0 ls0 ws0\">Da oltre 15<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x7f4 ha5 y4670 ff6 fs4d fc0 sc0 ls0 ws31c\">Da oltre 1 mese </td><td class=\"t m0 x5e8 ha5 y4670 ff6 fs4d fc0 sc0 ls0 ws0\">Da oltre 3 mesi </td><td class=\"t m0 x1a61 ha5 y4670 ff6 fs4d fc0 sc0 ls0 ws0\">Da oltre 6 mesi </td><td class=\"t m0 x28bf ha5 y4670 ff6 fs4d fc0 sc0 ls0 ws0\">Da oltre 1 anno </td><td class=\"c n x28c0 y4671 w7a5 h257\"><div class=\"t m0 x2a1 ha5 y466d ff6 fs4d fc0 sc0 ls0 ws0\">Oltre 5 anni<span class=\"_ _567\"> </span></div></td><td class=\"c n x28c1 y4671 w7a6 h257\"><div class=\"t m0 x2a1 ha5 y466d ff6 fs4d fc0 sc0 ls0 ws0\">Durata<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 xa18 ha5 y4672 ff6 fs4d fc0 sc0 ls0 ws0\">giorno a 7 </td><td class=\"t m0 x28c2 ha5 y4673 ff6 fs4d fc0 sc0 ls0 ws0\">giorni a 15 </td><td class=\"t m0 x197a ha5 y4674 ff6 fs4d fc0 sc0 ls0 ws0\">giorni a 1 mese<span class=\"_ _567\"> </span></td><td class=\"c n x28c3 y4676 w7a7 h258\"><div class=\"t m0 x2a1 ha6 y4675 ffb fs4d fc0 sc0 ls0 ws0\">fino<span class=\"_ _567\"> </span></div></td><td class=\"c n x28c4 y4676 w7a8 h258\"><div class=\"t m0 x2a1 ha6 y4675 ffb fs4d fc0 sc0 ls0 ws0\">3 mesi</div></td><td class=\"t m0 x28c5 ha6 y4674 ffb fs4d fc0 sc0 ls0 ws0\">fino a 6 mesi<span class=\"_ _567\"> </span></td><td class=\"t m0 x1b2d ha6 y4674 ffb fs4d fc0 sc0 ls0 ws0\">fino a 1 anno<span class=\"_ _567\"> </span></td><td class=\"t m0 x7f5 ha6 y4674 ffb fs4d fc0 sc0 ls0 ws0\">fino a 5 anni</td><td></td><td class=\"t m0 x1508 ha5 y4674 ff6 fs4d fc0 sc0 ls0 ws0\"> Indeterminata<span class=\"_ _567\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x12d4 ha5 y4677 ff6 fs4d fc0 sc0 ls0 ws0\">giorni<span class=\"_ _567\"> </span></td><td class=\"t m0 x18eb ha5 y4678 ff6 fs4d fc0 sc0 ls0 ws0\">giorni<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y467a w4c2 h259\"><div class=\"t m0 x2a1 ha5 y4679 ff6 fs4d fc0 sc0 ls0 ws0\">A. Attivit\u00e0 per cassa<span class=\"_ _567\"> </span></div></td><td class=\"c n x28c6 y467a w7a9 h259\"><div class=\"t m0 x2a1 ha5 y4679 ff6 fs4d fc0 sc0 ls0 ws0\">6.919<span class=\"_ _567\"> </span></div></td><td class=\"c n x28c7 y467a w7a9 h259\"><div class=\"t m0 x2a1 ha5 y4679 ff6 fs4d fc0 sc0 ls0 ws0\">6.919<span class=\"_ _567\"> </span></div></td><td class=\"c n x473 y467a w7a9 h259\"><div class=\"t m0 x2a1 ha5 y4679 ff6 fs4d fc0 sc0 ls0 ws0\">2.271<span class=\"_ _567\"> </span></div></td><td class=\"c n x28c8 y467a w7a9 h259\"><div class=\"t m0 x2a1 ha5 y4679 ff6 fs4d fc0 sc0 ls0 ws0\">2.600<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x28c9 y467a w7aa h259\"><div class=\"t m0 x2a1 ha5 y4679 ff6 fs4d fc0 sc0 ls0 ws0\">8.403<span class=\"_ _567\"> </span></div></td><td class=\"c n x28ca y467a w7aa h259\"><div class=\"t m0 x2a1 ha5 y4679 ff6 fs4d fc0 sc0 ls0 ws0\">2.836<span class=\"_ _567\"> </span></div></td><td class=\"c n x28cb y467a w7aa h259\"><div class=\"t m0 x2a1 ha5 y4679 ff6 fs4d fc0 sc0 ls0 ws0\">6.743<span class=\"_ _567\"> </span></div></td><td class=\"c n x28cc y467a w7aa h259\"><div class=\"t m0 x2a1 ha5 y4679 ff6 fs4d fc0 sc0 ls0 ws0\">2.797<span class=\"_ _567\"> </span></div></td><td class=\"c n x28cd y467a w7ab h259\"><div class=\"t m0 x2a1 ha5 y4679 ff6 fs4d fc0 sc0 ls0 ws0\">183<span class=\"_ _567\"> </span></div></td><td class=\"c n x28ce y467a w7ac h259\"><div class=\"t m0 x2a1 ha5 y4679 ff6 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y467c w7ad h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">A.1 Titoli di Stato<span class=\"_ _567\"> </span></div></td><td class=\"c n x28cf y467c w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28d0 y467c w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28d1 y467c w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28d2 y467c w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x28d3 y467c w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28d4 y467c w7b0 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">57<span class=\"_ _567\"> </span></div></td><td class=\"c n x28d5 y467c w7b0 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">57<span class=\"_ _567\"> </span></div></td><td class=\"c n x28d6 y467c w7b1 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">2.553<span class=\"_ _567\"> </span></div></td><td class=\"c n x28d7 y467c w7b2 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28d8 y467c w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y467d w7b3 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">A.2 Altri titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x28d9 y467d w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28da y467d w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28db y467d w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28dc y467d w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x28dd y467d w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28de y467d w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28df y467d w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28e0 y467d w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28e1 y467d w7b2 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28e2 y467d w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y467e w7b4 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">A.3 Quote OICR<span class=\"_ _567\"> </span></div></td><td class=\"c n x28e3 y467e w7b5 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">168<span class=\"_ _567\"> </span></div></td><td class=\"c n x28e4 y467e w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28e5 y467e w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28e6 y467e w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x28e7 y467e w7b2 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28e8 y467e w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28e9 y467e w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28ea y467e w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28eb y467e w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28ec y467e w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y467f w7b6 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">A.4 Finanziamenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x28ed y467f w7b7 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">6.751<span class=\"_ _567\"> </span></div></td><td class=\"c n x28ee y467f w7b8 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">6.919<span class=\"_ _567\"> </span></div></td><td class=\"c n x28ef y467f w7b7 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">2.271<span class=\"_ _567\"> </span></div></td><td class=\"c n x28f0 y467f w7b8 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">2.600<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n xaa3 y467f w7b7 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">8.403<span class=\"_ _567\"> </span></div></td><td class=\"c n x28f1 y467f w7b7 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">2.779<span class=\"_ _567\"> </span></div></td><td class=\"c n x28f2 y467f w7b1 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">6.686<span class=\"_ _567\"> </span></div></td><td class=\"c n x28f3 y467f w7b9 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">244<span class=\"_ _567\"> </span></div></td><td class=\"c n x28f4 y467f w7b9 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">183<span class=\"_ _567\"> </span></div></td><td class=\"c n x28f5 y467f w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x28f6 h28 y4680 ff9 fs16 fc0 sc0 ls0 ws0\">Banche<span class=\"_ _567\"> </span></td><td class=\"c n x1011 y4681 w7b8 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">6.231<span class=\"_ _567\"> </span></div></td><td class=\"c n x28f7 y4681 w7b8 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">2.685<span class=\"_ _567\"> </span></div></td><td class=\"c n x28f8 y4681 w7b9 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">860<span class=\"_ _567\"> </span></div></td><td class=\"c n x28f9 y4681 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x28fa y4681 w7ba h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">888<span class=\"_ _567\"> </span></div></td><td class=\"c n x28fb y4681 w7b1 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">2.659<span class=\"_ _567\"> </span></div></td><td class=\"c n x28fc y4681 w7b1 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">6.651<span class=\"_ _567\"> </span></div></td><td class=\"c n x28fd y4681 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28fe y4681 w7b2 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x28ff y4681 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x28f6 h28 y4682 ff9 fs16 fc0 sc0 ls0 ws0\">Clientela<span class=\"_ _567\"> </span></td><td class=\"c n xf5c y4683 w7b9 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">520<span class=\"_ _567\"> </span></div></td><td class=\"c n x2900 y4683 w7b8 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">4.234<span class=\"_ _567\"> </span></div></td><td class=\"c n x2901 y4683 w7b8 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">1.411<span class=\"_ _567\"> </span></div></td><td class=\"c n x2902 y4683 w7b8 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">2.600<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2903 y4683 w7b7 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">7.515<span class=\"_ _567\"> </span></div></td><td class=\"c n x2904 y4683 w7b9 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">120<span class=\"_ _567\"> </span></div></td><td class=\"c n x2905 y4683 w7b0 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">35<span class=\"_ _567\"> </span></div></td><td class=\"c n x2906 y4683 w7b9 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">244<span class=\"_ _567\"> </span></div></td><td class=\"c n x2907 y4683 w7b9 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">183<span class=\"_ _567\"> </span></div></td><td class=\"c n x2908 y4683 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n xe2a y4684 w7bb h259\"><div class=\"t m0 x2a1 ha5 y4679 ff6 fs4d fc0 sc0 ls0 ws0\">B. Passivit\u00e0 per cassa<span class=\"_ _567\"> </span></div></td><td class=\"c n x2909 y4684 w7bc h259\"><div class=\"t m0 x2a1 ha5 y4679 ff6 fs4d fc0 sc0 ls0 ws0\">66.690<span class=\"_ _567\"> </span></div></td><td class=\"c n x290a y4684 w7bd h259\"><div class=\"t m0 x2a1 ha5 y4679 ff6 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x290b y4684 w7be h259\"><div class=\"t m0 x2a1 ha5 y4679 ff6 fs4d fc0 sc0 ls0 ws0\">858<span class=\"_ _567\"> </span></div></td><td class=\"c n x290c y4684 w7bd h259\"><div class=\"t m0 x2a1 ha5 y4679 ff6 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x290d y4684 w7bf h259\"><div class=\"t m0 x2a1 ha5 y4679 ff6 fs4d fc0 sc0 ls0 ws0\">880<span class=\"_ _567\"> </span></div></td><td class=\"c n x290e y4684 w7aa h259\"><div class=\"t m0 x2a1 ha5 y4679 ff6 fs4d fc0 sc0 ls0 ws0\">1.206<span class=\"_ _567\"> </span></div></td><td class=\"c n x290f y4684 w7c0 h259\"><div class=\"t m0 x2a1 ha5 y4679 ff6 fs4d fc0 sc0 ls0 ws0\">6.331<span class=\"_ _567\"> </span></div></td><td class=\"c n x2910 y4684 w7ac h259\"><div class=\"t m0 x2a1 ha5 y4679 ff6 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2911 y4684 w7ac h259\"><div class=\"t m0 x2a1 ha5 y4679 ff6 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2912 y4684 w7ac h259\"><div class=\"t m0 x2a1 ha5 y4679 ff6 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y4685 w7c1 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">B.1 Depositi e conti correnti<span class=\"_ _567\"> </span></div></td><td class=\"c n x2913 y4685 w7c2 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">66.690<span class=\"_ _567\"> </span></div></td><td class=\"c n x2914 y4685 w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2915 y4685 w7b9 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">858<span class=\"_ _567\"> </span></div></td><td class=\"c n x2916 y4685 w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2917 y4685 w7b9 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">880<span class=\"_ _567\"> </span></div></td><td class=\"c n x2918 y4685 w7b7 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">1.206<span class=\"_ _567\"> </span></div></td><td class=\"c n x2919 y4685 w7b7 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">6.331<span class=\"_ _567\"> </span></div></td><td class=\"c n x291a y4685 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x291b y4685 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x291c y4685 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x28f6 h28 y4686 ff9 fs16 fc0 sc0 ls0 ws0\">Banche<span class=\"_ _567\"> </span></td><td class=\"c n x291d y4687 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x291e y4687 w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x291f y4687 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2920 y4687 w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2921 y4687 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2922 y4687 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2923 y4687 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2924 y4687 w7b2 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2925 y4687 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2926 y4687 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x28f6 h28 y4688 ff9 fs16 fc0 sc0 ls0 ws0\">Clientela<span class=\"_ _567\"> </span></td><td class=\"c n x2927 y4689 w7c2 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">66.690<span class=\"_ _567\"> </span></div></td><td class=\"c n x2928 y4689 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2929 y4689 w7b9 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">858<span class=\"_ _567\"> </span></div></td><td class=\"c n x292a y4689 w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x292b y4689 w7b9 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">880<span class=\"_ _567\"> </span></div></td><td class=\"c n x292c y4689 w7b7 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">1.206<span class=\"_ _567\"> </span></div></td><td class=\"c n x292d y4689 w7b1 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">6.331<span class=\"_ _567\"> </span></div></td><td class=\"c n x292e y4689 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x292f y4689 w7b2 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2930 y4689 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y468a w7c3 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">B.2 Titoli di debito<span class=\"_ _567\"> </span></div></td><td class=\"c n x2931 y468a w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2932 y468a w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2933 y468a w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2934 y468a w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2935 y468a w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2936 y468a w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2937 y468a w7b2 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2938 y468a w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2939 y468a w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x293a y468a w7b2 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x7ab y468b w7c4 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">B.3 Altre passivit\u00e0<span class=\"_ _567\"> </span></div></td><td class=\"c n x293b y468b w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x293c y468b w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x293d y468b w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x293e y468b w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x293f y468b w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2940 y468b w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2941 y468b w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2942 y468b w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2943 y468b w7b2 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2944 y468b w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x2945 ha5 y468c ff6 fs4d fc0 sc0 ls0 ws0\">C. Operazioni \"fuori bilancio\"<span class=\"_ _1ee\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _2b2\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _2b2\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _2b2\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _43\"> </span> </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x10df ha7 y468d ff10 fs4d fc0 sc0 ls0 ws0\">C.1 Derivati finanziari con scambio di capitale<span class=\"_ _4f\"> </span><span class=\"ff9\"> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _43\"> </span></span><span class=\"ff9\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x28f6 h28 y468e ff9 fs16 fc0 sc0 ls0 ws0\">Posizioni lunghe<span class=\"_ _567\"> </span></td><td class=\"c n x291d y468f w7af h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2946 y468f w7c2 h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">52.586<span class=\"_ _567\"> </span></div></td><td class=\"c n x2947 y468f w7b9 h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">804<span class=\"_ _567\"> </span></div></td><td class=\"c n x2948 y468f w7c2 h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">52.876<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2949 y468f w7c5 h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">12.702<span class=\"_ _567\"> </span></div></td><td class=\"c n x294a y468f w7b7 h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">9.166<span class=\"_ _567\"> </span></div></td><td class=\"c n x294b y468f w7c5 h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">10.220<span class=\"_ _567\"> </span></div></td><td class=\"c n x294c y468f w7af h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x294d y468f w7b2 h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x294e y468f w7af h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x28f6 h28 y4690 ff9 fs16 fc0 sc0 ls0 ws0\">Posizioni corte<span class=\"_ _567\"> </span></td><td class=\"c n x291d y4691 w7af h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2946 y4691 w7c2 h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">13.047<span class=\"_ _567\"> </span></div></td><td class=\"c n x2947 y4691 w7b9 h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">804<span class=\"_ _567\"> </span></div></td><td class=\"c n x2948 y4691 w7c2 h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">52.682<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2949 y4691 w7c5 h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">12.723<span class=\"_ _567\"> </span></div></td><td class=\"c n x294a y4691 w7b7 h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">9.166<span class=\"_ _567\"> </span></div></td><td class=\"c n x294b y4691 w7c5 h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">10.220<span class=\"_ _567\"> </span></div></td><td class=\"c n x294c y4691 w7af h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x294d y4691 w7b2 h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x294e y4691 w7af h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x10df ha7 y4692 ff10 fs4d fc0 sc0 ls0 ws0\">C.2 Derivati finanziari senza scambio di capitale<span class=\"_ _df\"> </span><span class=\"ff9\"> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _43\"> </span></span><span class=\"ff9\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x28f6 h28 y4693 ff9 fs16 fc0 sc0 ls0 ws0\">Posizioni lunghe<span class=\"_ _567\"> </span></td><td class=\"c n x291d y4694 w7af h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x291e y4694 w7ae h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x291f y4694 w7af h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2920 y4694 w7ae h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2921 y4694 w7af h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2922 y4694 w7af h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2923 y4694 w7af h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2924 y4694 w7b2 h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2925 y4694 w7af h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2926 y4694 w7af h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x28f6 h28 y4695 ff9 fs16 fc0 sc0 ls0 ws0\">Posizioni corte<span class=\"_ _567\"> </span></td><td class=\"c n x291d y4696 w7af h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x291e y4696 w7ae h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x291f y4696 w7af h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2920 y4696 w7ae h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td></td><td class=\"c n x2921 y4696 w7af h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2922 y4696 w7af h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2923 y4696 w7af h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2924 y4696 w7b2 h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2925 y4696 w7af h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2926 y4696 w7af h25b\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 h2c ff1d fs16 fc2 sc0 ls0 ws0 gs1067\">segue <span class=\"ff12\">\u2192<span class=\"_ _567\"> </span></span> </div><div class=\"t m0 h2c ff20 fs16 fc2 sc0 ls0 ws0 gs1069\">\u2190<span class=\"ff1d\"> segue<span class=\"_ _567\"> </span></span></div><div class=\"gs106a\"><table class=\"s w7c6 h25c\" id=\"_8d75e2b0-9a69-4ae9-899d-27bb281367b1\"><tr><td class=\"t m0 x2950 ha7 y4697 ff10 fs4d fc0 sc0 ls0 ws0\">C.3 Depositi e finanziamenti da ricevere<span class=\"_ _266\"> </span><span class=\"ff9\"> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _43\"> </span></span><span class=\"ff9\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x2951 h28 y4698 ff9 fs16 fc0 sc0 ls0 ws0\">Posizioni lunghe<span class=\"_ _567\"> </span></td><td class=\"c n x2952 y4699 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2953 y4699 w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2954 y4699 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2955 y4699 w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2956 y4699 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2957 y4699 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2958 y4699 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2959 y4699 w7b2 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x295a y4699 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x295b y4699 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x2951 h28 y469a ff9 fs16 fc0 sc0 ls0 ws0\">Posizioni corte<span class=\"_ _567\"> </span></td><td class=\"c n x2952 y469b w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2953 y469b w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2954 y469b w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2955 y469b w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2956 y469b w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2957 y469b w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2958 y469b w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2959 y469b w7b2 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x295a y469b w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x295b y469b w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x2950 ha7 y469c ff9 fs4d fc0 sc0 ls0 ws0\">C.4 Impegni a erogare fondi<span class=\"_ _4a7\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _2b2\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _15d\"> </span> </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x2951 h28 y469d ff9 fs16 fc0 sc0 ls0 ws0\">Posizioni lunghe<span class=\"_ _567\"> </span></td><td class=\"c n x2952 y469e w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2953 y469e w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2954 y469e w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2955 y469e w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2956 y469e w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2957 y469e w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2958 y469e w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2959 y469e w7b2 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x295a y469e w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x295b y469e w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x2951 h28 y469f ff9 fs16 fc0 sc0 ls0 ws0\">Posizioni corte<span class=\"_ _567\"> </span></td><td class=\"c n x2952 y46a0 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2953 y46a0 w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2954 y46a0 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2955 y46a0 w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2956 y46a0 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2957 y46a0 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2958 y46a0 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2959 y46a0 w7b2 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x295a y46a0 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x295b y46a0 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y46a1 w7c7 h25d\"><div class=\"t m0 x2a1 ha7 y467b ff10 fs4d fc0 sc0 ls0 ws0\">C.5 Garanzie finanziarie rilasciate<span class=\"_ _567\"> </span></div></td><td class=\"c n x295c y46a1 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x295d y46a1 w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x295e y46a1 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x295f y46a1 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2960 y46a1 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2961 y46a1 w7b2 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2962 y46a1 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2963 y46a1 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2964 y46a1 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2965 y46a1 w7b2 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y46a2 w7c8 h25d\"><div class=\"t m0 x2a1 ha7 y467b ff10 fs4d fc0 sc0 ls0 ws0\">C.6 Garanzie finanziarie ricevute<span class=\"_ _567\"> </span></div></td><td class=\"c n x2966 y46a2 w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2967 y46a2 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2968 y46a2 w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2969 y46a2 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x296a y46a2 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x296b y46a2 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x296c y46a2 w7b2 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x296d y46a2 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x296e y46a2 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x296f y46a2 w7b2 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x2950 ha7 y46a3 ff9 fs4d fc0 sc0 ls0 ws0\">C.7 Derivati creditizi con scambio di capitale<span class=\"_ _178\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _2b2\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _15d\"> </span> </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x2951 h28 y46a4 ff9 fs16 fc0 sc0 ls0 ws0\">Posizioni lunghe<span class=\"_ _567\"> </span></td><td class=\"c n x2952 y46a5 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2953 y46a5 w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2954 y46a5 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2955 y46a5 w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2956 y46a5 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2957 y46a5 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2958 y46a5 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2959 y46a5 w7b2 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x295a y46a5 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x295b y46a5 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x2951 h28 y46a6 ff9 fs16 fc0 sc0 ls0 ws0\">Posizioni corte<span class=\"_ _567\"> </span></td><td class=\"c n x2952 y46a7 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2953 y46a7 w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2954 y46a7 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2955 y46a7 w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2956 y46a7 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2957 y46a7 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2958 y46a7 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2959 y46a7 w7b2 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x295a y46a7 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x295b y46a7 w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x2950 ha7 y46a8 ff9 fs4d fc0 sc0 ls0 ws0\">C.8 Derivati creditizi senza scambio di capitale<span class=\"_ _4c\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _83\"> </span> <span class=\"_ _15d\"> </span> </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x2951 h28 y46a9 ff9 fs16 fc0 sc0 ls0 ws0\">Posizioni lunghe<span class=\"_ _567\"> </span></td><td class=\"c n x2952 y46aa w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2953 y46aa w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2954 y46aa w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2955 y46aa w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2956 y46aa w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2957 y46aa w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2958 y46aa w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2959 y46aa w7b2 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x295a y46aa w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x295b y46aa w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 x2951 h28 y46ab ff9 fs16 fc0 sc0 ls0 ws0\">Posizioni corte<span class=\"_ _567\"> </span></td><td class=\"c n x2952 y46ac w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2953 y46ac w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2954 y46ac w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2955 y46ac w7ae h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2956 y46ac w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2957 y46ac w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2958 y46ac w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2959 y46ac w7b2 h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x295a y46ac w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x295b y46ac w7af h25a\"><div class=\"t m0 x2a1 ha7 y467b ff9 fs4d fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr></table></div>Operazioni di auto-cartolarizzazione<span class=\"_ _567\"> </span>Come descritto nella \u201cParte E - Sezione 2 \u2013 Rischi del consolidato prudenziale - 1.1 Rischio<span class=\"_ _567\"> </span>di credito - C. Operazioni di cartolarizzazione\u201d, Banco Desio, a fr<span class=\"_ _2\"></span>onte di operazioni di \u201cauto-<span class=\"_ _567\"> </span>cartolarizzazione\u201d generate da entit\u00e0 del Gruppo, ha sottoscritto titoli utilizzabili per operazioni<span class=\"_ _567\"> </span>di <span class=\"_ _2\"></span>rifinanziamento in <span class=\"_ _2\"></span>BCE <span class=\"_ _2\"></span>o per <span class=\"_ _2\"></span>operazioni <span class=\"_ _2\"></span>di pr<span class=\"_ _2\"></span>onti contr<span class=\"_ _2\"></span>o termine <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>controparti <span class=\"_ _2\"></span>di mer<span class=\"_ _2\"></span>cato.<span class=\"_ _567\"> </span>Di seguito vengono descritte le operazioni di auto-cartolarizzazione non cancellate dal bilancio<span class=\"_ _567\"> </span>in essere al 31 dicembr<span class=\"_ _2\"></span>e 2025.<span class=\"_ _567\"> </span>Operazione Copped\u00e8 2022 realizzata da Fides<span class=\"_ _567\"> </span>Nel mese di ottobre 2022 la contr<span class=\"_ _2\"></span>ollata Fides S.p.A., ha ceduto alla societ\u00e0 veicolo Copped\u00e9<span class=\"_ _567\"> </span>SPV S.r<span class=\"_ _3\"></span>.l. un portafoglio di crediti al consumo in bonis per un valore pari a 507,4 milioni di eur<span class=\"_ _2\"></span>o.<span class=\"_ _567\"> </span>La societ\u00e0 veicolo ha emesso in data 23 novembre 2022 due classi di Titoli: (i) Classe A (Senior<span class=\"_ _567\"> </span>Notes), dotati di rating, <span class=\"_ _b\"></span>quotati presso il mercato Euronext della Borsa Irlandese e (ii) <span class=\"_ _b\"></span>Classe J<span class=\"_ _567\"> </span>(Junior <span class=\"_ _7d\"></span>Notes), <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>dotati <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>rating <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>quotati. <span class=\"_ _3\"></span>Entrambe <span class=\"_ _7d\"></span>le <span class=\"_ _3\"></span>classi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>titoli <span class=\"_ _3\"></span>risultano <span class=\"_ _3\"></span>interamente<span class=\"_ _567\"> </span>sottoscritte dall\u2019Originator Fides; i Titoli Senior sono in parte oggetto di operazioni di prestiti<span class=\"_ _567\"> </span>titoli per un valore al 31 dicembr<span class=\"_ _2\"></span>e 2025 pari a 77 milioni in favore di Banco Desio che a sua volta<span class=\"_ _567\"> </span>li ha utilizzati per operazioni di long-term repo con contr<span class=\"_ _2\"></span>oparti di mercato.<span class=\"_ _567\"> </span><table class=\"s w7c9 h25e\" id=\"_6b43e413-7294-4fb6-8b98-88f93a3faa21\"><tr><td class=\"t m0 xb73 h27 y46ad ff6 fs16 fc0 sc0 ls0 ws0\">Operazioni di auto-cartolarizzazione non cancellate dal bilancio<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x304 y46ae w6e0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Societ\u00e0 V<span class=\"_ _2\"></span>eicolo<span class=\"_ _567\"> </span></div></td><td class=\"c n x2970 y46ae w6e1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Originator<span class=\"_ _567\"> </span></div></td><td class=\"c n x2971 y46ae w3b2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Data<span class=\"_ _567\"> </span></div></td><td class=\"c n x2972 y46ae w6d2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Operazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x2973 y46ae w7ca h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x2974 h27 y46af ff6 fs16 fc0 sc0 ls0 ws0\">emissione titoli<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x2975 h27 y46af ff6 fs16 fc0 sc0 ls0 ws0\">di cartolarizzazione<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y3de2 w7cb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Copped\u00e9 S.r<span class=\"_ _a\"></span>.l.<span class=\"_ _567\"> </span></div></td><td class=\"c n x2976 y3de2 w1d2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Fides S.p.A.<span class=\"_ _567\"> </span></div></td><td class=\"c n x2977 y3de2 w6dd h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Novembre 2022<span class=\"_ _567\"> </span></div></td><td class=\"c n x2978 y3de2 w7cc h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Copped\u00e9<span class=\"_ _567\"> </span></div></td><td class=\"c n x2979 y3de2 w7cd h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Crediti al consumo<span class=\"_ _567\"> </span></div></td></tr></table><table class=\"s w7ce h25f\" id=\"_a90cd971-673b-4ccb-8aac-c286c4efb62a\"><tr><td class=\"t m0 x547 h27 y46b0 ff6 fs16 fc0 sc0 ls0 ws0\">Caratteristiche delle emissioni<span class=\"_ _567\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x297a y46b1 w7cf h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Classi<span class=\"_ _567\"> </span></div></td><td class=\"c n x297b y46b1 w7ca h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Tipologia<span class=\"_ _567\"> </span></div></td><td class=\"c n x297c y46b1 w7d0 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore<span class=\"_ _567\"> </span></div></td><td class=\"t m0 xf63 h27 y46b2 ff6 fs16 fc0 sc0 ls0 ws0\">V<span class=\"_ _2\"></span>alore </td><td class=\"t m0 x1f26 h27 y46b2 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>asso<span class=\"_ _567\"> </span></td><td class=\"c n x1a6e y46b1 w7d1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Scadenza<span class=\"_ _567\"> </span></div></td><td class=\"c n x297d y46b1 w7d2 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Rating<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x297e h27 y46b3 ff6 fs16 fc0 sc0 ls0 ws0\">emissione<span class=\"_ _567\"> </span></td><td class=\"t m0 x297f h27 y46b3 ff6 fs16 fc0 sc0 ls0 ws0\">31.12.2025<span class=\"_ _567\"> </span></td><td class=\"t m0 x2980 h27 y46b3 ff6 fs16 fc0 sc0 ls0 ws0\">d\u2019interesse<span class=\"_ _567\"> </span></td><td></td><td class=\"t m0 x2981 h27 y46b3 ff6 fs16 fc0 sc0 ls0 ws0\">Moody\u2019<span class=\"_ _a\"></span>s/Fitch<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x2982 y46b4 w7d3 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">A<span class=\"_ _567\"> </span></div></td><td class=\"c n x2983 y46b4 w7d4 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Senior<span class=\"_ _567\"> </span></div></td><td class=\"c n x2984 y46b4 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">436.000<span class=\"_ _567\"> </span></div></td><td class=\"c n x2985 y46b4 w17f h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">114.453<span class=\"_ _567\"> </span></div></td><td class=\"c n x2986 y46b4 w2a1 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Euribor 3M+1,30<span class=\"_ _567\"> </span></div></td><td class=\"c n x2987 y46b4 w7d5 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Gennaio 2039<span class=\"_ _567\"> </span></div></td><td class=\"c n x2988 y46b4 w7d6 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Aa3 / AA<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x2989 h28 y46b5 ff9 fs16 fc0 sc0 ls0 ws0\">(sprEad)<span class=\"_ _567\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x298a y3f16 w7d7 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">J<span class=\"_ _567\"> </span></div></td><td class=\"c n x298b y3f16 w256 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Junior<span class=\"_ _567\"> </span></div></td><td class=\"c n x298c y3f16 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">71.362<span class=\"_ _567\"> </span></div></td><td class=\"c n x298d y3f16 w188 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">71.362<span class=\"_ _567\"> </span></div></td><td class=\"c n x298e y3f16 w559 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">2,00<span class=\"_ _567\"> </span></div></td><td class=\"c n x298f y3f16 w7d5 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Gennaio 2039<span class=\"_ _567\"> </span></div></td><td class=\"c n x2990 y3f16 w23e h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">n.a.<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td class=\"c n x2991 y3de2 w1e1 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale<span class=\"_ _567\"> </span></div></td><td class=\"c n x2992 y3de2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">507.362<span class=\"_ _567\"> </span></div></td><td class=\"c n x2993 y3de2 w258 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">185.815<span class=\"_ _567\"> </span></div></td><td></td><td></td><td></td></tr></table><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws23e gs106c\">Nell'ambito dell'operazione l\u2019Originator Fides ha assunto l'incarico di Servicer gestendo </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs106d\">l'incasso dei crediti.<span class=\"_ _567\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-779": {
   "value": "A. Informazioni di natura qualitativa<span class=\"_ _567\"> </span>Il Gruppo Banco Desio dedica primaria attenzione al capitale proprio, consapevole sia della sua funzione come <span class=\"_ _2\"></span>fattore di <span class=\"_ _2\"></span>presidio della <span class=\"_ _2\"></span>fiducia dei <span class=\"_ _2\"></span>propri stakeholder<span class=\"_ _3\"></span>, in <span class=\"_ _2\"></span>quanto utilizzabile per assorbire eventuali <span class=\"_ _b\"></span>perdite, sia <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>l\u2019importanza <span class=\"_ _b\"></span>dello <span class=\"_ _b\"></span>stesso <span class=\"_ _b\"></span>nella <span class=\"_ _b\"></span>gestione <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>fini <span class=\"_ _b\"></span>prettamente operativi e di sviluppo aziendale.<span class=\"_ _567\"> </span>Un buon livello di patrimonializzazione consente, infatti, di affr<span class=\"_ _2\"></span>ontare lo sviluppo aziendale con i necessari margini di autonomia e pr<span class=\"_ _2\"></span>eservare la stabilit\u00e0 del Gruppo.<span class=\"_ _567\"> </span>La <span class=\"_ _8\"></span>politica <span class=\"_ _8\"></span>della <span class=\"_ _1d\"></span>Capogruppo <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>pertanto <span class=\"_ _1d\"></span>quella <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>attribuire <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>rilevante <span class=\"_ _1d\"></span>priorit\u00e0 <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>capitale proprio per utilizzarlo al meglio nell\u2019espansione dell\u2019attivit\u00e0.<span class=\"_ _567\"> </span>La nozione di patrimonio contabile utilizzata dal Gruppo \u00e8 data dalla somma algebrica delle seguenti voci del passivo di Stato patrimoniale: Capitale, Riserve da valutazione, Riserve, Sovrapprezzi di emissione e Utile d\u2019eser<span class=\"_ _2\"></span>cizio.<span class=\"_ _567\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-636": {
   "value": "Parte G .<span class=\"ff7\"> Operazioni di<span class=\"_ _567\"> </span></span>aggr<span class=\"_ _2\"></span>egazione riguar<span class=\"_ _2\"></span>danti impr<span class=\"_ _2\"></span>ese<span class=\"_ _567\"> </span>o rami d\u2019azienda<span class=\"_ _567\"> </span>Sezione 1 <span class=\"ff9\">- Operazioni r<span class=\"_ _2\"></span>ealizzate durante l\u2019esercizio<span class=\"_ _567\"> </span></span>1.1 Operazioni di aggregazione<span class=\"_ _567\"> </span>Operazioni di aggregazione aziendale fra soggetti sottoposti a comune contr<span class=\"_ _2\"></span>ollo<span class=\"_ _567\"> </span>Fusione per incorporazione di Dynamica Retail S.p.A. in Fides S.p.A.<span class=\"_ _567\"> </span>In data 31 maggio 2024, in coerenza con il piano industriale \u201cBeyond26\u201d, la capogruppo<span class=\"_ _567\"> </span>Banco Desio <span class=\"_ _2\"></span>(\u201cBanco Desio\u201d o <span class=\"_ _2\"></span>\u201cCapogruppo\u201d) aveva acquisito <span class=\"_ _2\"></span>l\u201989,23% del capitale <span class=\"_ _2\"></span>sociale di<span class=\"_ _567\"> </span>Dynamica <span class=\"_ _b\"></span>Retail <span class=\"_ _b\"></span>S.p.A. <span class=\"_ _b\"></span>(l\u2019\u201cAcquisizione\u201d) <span class=\"_ _8\"></span>con <span class=\"_ _b\"></span>l\u2019ingresso di <span class=\"_ _8\"></span>quest\u2019ultima (\u201cDynamica\u201d), <span class=\"_ _8\"></span>nonch\u00e9<span class=\"_ _567\"> </span>della sua controllata Dynamica Retail Agenzia in Attivit\u00e0 Finanziaria S.r<span class=\"_ _3\"></span>.l. (insieme \u201cGruppo<span class=\"_ _567\"> </span>Dynamica\u201d), nel perimetro del Gruppo Banco Desio dal 1\u00b0 giugno 2024.<span class=\"_ _567\"> </span>Nel <span class=\"_ _a\"></span>mese <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>giugno <span class=\"_ _a\"></span>2025 <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>capogruppo <span class=\"_ _a\"></span>Banco <span class=\"_ _a\"></span>Desio <span class=\"_ _a\"></span>ha <span class=\"_ _a\"></span>acquisito <span class=\"_ _a\"></span>le <span class=\"_ _a\"></span>residue <span class=\"_ _3\"></span>azioni <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>Dynamica,<span class=\"_ _567\"> </span>incrementando <span class=\"_ _1\"> </span>la <span class=\"_ _9\"> </span>pr<span class=\"_ _2\"></span>opria <span class=\"_ _9\"> </span>partecipazione <span class=\"_ _1\"> </span>al <span class=\"_ _9\"> </span>100%, <span class=\"_ _1\"> </span>dando <span class=\"_ _9\"> </span>cos\u00ec <span class=\"_ _1\"> </span>avvio <span class=\"_ _1\"> </span>al <span class=\"_ _9\"> </span>progetto <span class=\"_ _1\"> </span>volto <span class=\"_ _9\"> </span>alla<span class=\"_ _567\"> </span>creazione <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>polo <span class=\"_ _2\"></span>unico, <span class=\"_ _a\"></span>special<span class=\"_ _b\"></span>izzato <span class=\"_ _2\"></span>nel <span class=\"_ _a\"></span>settore <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>cessione <span class=\"_ _a\"></span>del quinto <span class=\"_ _a\"></span>(\u201cpolo <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>credito<span class=\"_ _567\"> </span>al consumo\u201d), da realizzarsi nel corso dell\u2019eser<span class=\"_ _2\"></span>cizio di riferimento attraverso la fusione per<span class=\"_ _567\"> </span>incorporazione di Dynamica in Fides.<span class=\"_ _567\"> </span>In esecuzione del Progetto di Fusione e delle rispettive deliberazioni assembleari del 19<span class=\"_ _567\"> </span>settembre 2025, in data 2 dicembr<span class=\"_ _2\"></span>e 2026 \u00e8 stato stipulato l\u2019atto di fusione per incorporazione<span class=\"_ _567\"> </span>(la <span class=\"_ _24\"></span>\u201cFusione\u201d <span class=\"_ _24\"> </span>o <span class=\"_ _24\"> </span>l\u2019\u201cOperazione\u201d) <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>Dynamica <span class=\"_ _24\"></span>in <span class=\"_ _24\"> </span>Fides <span class=\"_ _24\"> </span>con <span class=\"_ _24\"> </span>efficacia <span class=\"_ _24\"> </span>giuridica <span class=\"_ _24\"> </span>a <span class=\"_ _24\"> </span>partire <span class=\"_ _24\"> </span>dal <span class=\"_ _24\"> </span>6<span class=\"_ _567\"> </span>dicembre <span class=\"_ _8\"></span>2025 <span class=\"_ _1d\"></span>e <span class=\"_ _24\"></span>con <span class=\"_ _1d\"></span>retr<span class=\"_ _2\"></span>odatazione <span class=\"_ _1d\"></span>della <span class=\"_ _1d\"></span>data <span class=\"_ _24\"></span>di <span class=\"_ _1d\"></span>efficacia <span class=\"_ _8\"></span>contabile <span class=\"_ _1d\"></span>e <span class=\"_ _24\"></span>fiscale <span class=\"_ _1d\"></span>al <span class=\"_ _1d\"></span>1\u00b0 <span class=\"_ _1d\"></span>gennaio<span class=\"_ _567\"> </span>2025.<span class=\"_ _567\"> </span>Nella ricerca del trattamento contabile pr<span class=\"_ _2\"></span>escelto per rappresentare la Fusione assume<span class=\"_ _567\"> </span>fondamentale <span class=\"_ _2\"></span>importanza <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>sostanza <span class=\"_ _a\"></span>economica dell\u2019operazione <span class=\"_ _a\"></span>stessa. <span class=\"_ _2\"></span>La <span class=\"_ _2\"></span>Fusione <span class=\"_ _2\"></span>pu\u00f2 <span class=\"_ _2\"></span>essere<span class=\"_ _567\"> </span>sostanzialmente considerata una riorganizzazione aziendale di impr<span class=\"_ _2\"></span>ese facenti parte dello<div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws9e gs1139\">stesso gruppo che non determina il trasferimento del controllo dell\u2019impr<span class=\"_ _2\"></span>esa incorporata e che </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs113a\">non ha una significativa influenza sui flussi di cassa delle imprese oggetto di Fusione. </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws146 gs113b\">Per tale motivazione il principio di rappresentazione contabile pi\u00f9 appr<span class=\"_ _2\"></span>opriato dell\u2019operazione </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs113c\">in esame <span class=\"_ _b\"></span>appare essere quello della <span class=\"_ _b\"></span>continuit\u00e0 <span class=\"_ _b\"></span>dei valori <span class=\"_ _b\"></span>di bilancio. <span class=\"_ _b\"></span>Secondo <span class=\"_ _b\"></span>tale principio <span class=\"_ _b\"></span>le </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf0 gs113d\">attivit\u00e0 nette della societ\u00e0 incorporata (Dynamica) devono essere assunte in capo all\u2019incorporante </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws144 gs113e\">(Fides) dando rilevanza alla preesistenza del rapporto di contr<span class=\"_ _2\"></span>ollo di Banco Desio su Dynamica </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs113f\">nonch\u00e9 <span class=\"_ _8\"></span>ai <span class=\"_ _b\"></span>valori <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>acquisizione <span class=\"_ _b\"></span>espressi <span class=\"_ _8\"></span>da <span class=\"_ _b\"></span>quest\u2019ultima <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>bilancio <span class=\"_ _b\"></span>consolidato <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Gruppo </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1140\">Banco <span class=\"_ _2\"></span>Desio <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>conformit\u00e0 a <span class=\"_ _a\"></span>quanto pr<span class=\"_ _2\"></span>evisto <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>documento \u201cOrientamenti <span class=\"_ _a\"></span>preliminari <span class=\"_ _2\"></span>Assirevi </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws148 gs1141\">in tema di IFRS - OPI N. 2 (Revised) - T<span class=\"_ _3\"></span>rattamento contabile delle fusioni nel bilancio d\u2019esercizio\u201d </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws232 gs1142\">con riferimento alle fusioni tra consorelle con natura di mera rior<span class=\"_ _2\"></span>ganizzazione operativa </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs1143\">nell\u2019ambito del gruppo. </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1144\">Conseguentemente, per <span class=\"_ _2\"></span>effetto dell\u2019operazione di <span class=\"_ _2\"></span>Fusione, a partir<span class=\"_ _2\"></span>e dalla data <span class=\"_ _2\"></span>del 1\u00b0 gennaio </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1f7 gs1145\">2025 sono stati pertanto rilevati nella situazione contabile individuale di Fides i valori patrimoniali </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1146\">di Dynamica, cos\u00ec come erano <span class=\"_ _2\"></span>espressi nel bilancio consolidato di <span class=\"_ _2\"></span>Banco Desio al 31 dicembre </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1147\">2024, tenuto <span class=\"_ _b\"></span>quindi <span class=\"_ _b\"></span>conto <span class=\"_ _b\"></span>anche <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>valori residui <span class=\"_ _b\"></span>della \u201cpurchase <span class=\"_ _b\"></span>price allocat<span class=\"_ _b\"></span>ion\u201d (PP<span class=\"_ _2\"></span>A) che </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1148\">erano <span class=\"_ _b\"></span>stati <span class=\"_ _8\"></span>definiti <span class=\"_ _b\"></span>al <span class=\"_ _8\"></span>1\u00b0 <span class=\"_ _b\"></span>giugno <span class=\"_ _b\"></span>2024 <span class=\"_ _8\"></span>in <span class=\"_ _b\"></span>sede <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>valutazione <span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>rilevazione <span class=\"_ _8\"></span>iniziale <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>attivit\u00e0 </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1149\">acquisite <span class=\"_ _2\"></span>e delle <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _2\"></span>assunte di <span class=\"_ _2\"></span>Dynamica ai <span class=\"_ _a\"></span>rispettivi fair <span class=\"_ _2\"></span>value (metodo <span class=\"_ _2\"></span>dell\u2019acquisizione) </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws4c gs114a\">in applicazione dell\u2019IFRS 3 - Aggregazioni aziendali. Questa impostazione ha consentito di </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs114b\">esprimere <span class=\"_ _a\"></span>nel <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Fides <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>medesimi <span class=\"_ _2\"></span>effetti <span class=\"_ _a\"></span>che <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>sarebbero <span class=\"_ _a\"></span>avuti <span class=\"_ _2\"></span>qualora <span class=\"_ _2\"></span>Dynamica <span class=\"_ _2\"></span>fosse </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs114c\">stata <span class=\"_ _a\"></span>incorporata <span class=\"_ _2\"></span>in <span class=\"_ _a\"></span>Fides <span class=\"_ _a\"></span>sin <span class=\"_ _2\"></span>dal <span class=\"_ _a\"></span>1\u00b0 <span class=\"_ _2\"></span>giugno <span class=\"_ _a\"></span>2024. <span class=\"_ _2\"></span>L<span class=\"_ _a\"></span>\u2019Operazione <span class=\"_ _a\"></span>non <span class=\"_ _2\"></span>ha <span class=\"_ _a\"></span>pertanto <span class=\"_ _2\"></span>prodotto <span class=\"_ _3\"></span>effetti </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs114d\">sul bilancio consolidato.<span class=\"_ _567\"> </span></div><div class=\"t m0 h42 ff6 fsa fc0 sc0 ls0 ws0 gs114e\">Sezione 2 <span class=\"ff9\">- Operazioni r<span class=\"_ _2\"></span>ealizzate dopo la chiusura </span></div><div class=\"t m0 h11 ff9 fsa fc0 sc0 ls0 ws0 gs114f\">dell\u2019eser<span class=\"_ _2\"></span>cizio<span class=\"_ _567\"> </span></div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gs44c\">2.1 Operazioni di aggregazione<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws91 gs44e\">Successivamente alla chiusura dell\u2019esercizio di riferimento non sono state r<span class=\"_ _2\"></span>ealizzate operazioni </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs1150\">di aggregazione aziendale.<span class=\"_ _567\"> </span></div><div class=\"t m0 h42 ff6 fsa fc0 sc0 ls0 ws0 gs1152\">Sezione 3 <span class=\"ff10\">- Rettifiche r<span class=\"_ _2\"></span>etrospettive<span class=\"_ _567\"> </span></span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1153\">Si <span class=\"_ _24\"> </span>fa <span class=\"_ _24\"> </span>rinvio <span class=\"_ _1\"> </span>a <span class=\"_ _24\"> </span>quanto <span class=\"_ _1\"> </span>illustrato <span class=\"_ _24\"> </span>nell\u2019analoga <span class=\"_ _24\"> </span>informativa <span class=\"_ _1\"> </span>contenuta <span class=\"_ _24\"> </span>nella <span class=\"_ _1\"> </span>nota <span class=\"_ _24\"> </span>integrativa <span class=\"_ _24\"> </span>del </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1154\">bilancio individuale e a quanto richiamato nella precedente \u201cParte A \u2013 Politiche <span class=\"_ _b\"></span>Contabili, A.1 </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1155\">- Parte Generale, Sezione 2 <span class=\"_ _b\"></span>- Principi generali di redazione\u201d con riferimento al<span class=\"_ _b\"></span>la \u201cModifiche ai </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws15d gs1156\">saldi comparativi dei prospetti di stato patrimoniale e di conto economico consolidati\u201d e nella </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1157\">precedente <span class=\"_ _8\"></span>\u201cSezione <span class=\"_ _1d\"></span>5 <span class=\"_ _24\"></span>- <span class=\"_ _1d\"></span>Altri <span class=\"_ _1d\"></span>aspetti, <span class=\"_ _24\"></span>Altri <span class=\"_ _1d\"></span>aspetti <span class=\"_ _1d\"></span>rilevanti <span class=\"_ _1d\"></span>ai <span class=\"_ _24\"></span>fini <span class=\"_ _1d\"></span>delle <span class=\"_ _1d\"></span>politiche <span class=\"_ _1d\"></span>contabili <span class=\"_ _24\"></span>di </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs1158\">Gruppo\u201d con riferimento alla \u201cComparabilit\u00e0 degli schemi del bilancio\u201d.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-672": {
   "value": "Parte H . <span class=\"ff7\">Operazioni con parti<span class=\"_ _567\"> </span></span>corr<span class=\"_ _2\"></span>elate<span class=\"_ _567\"> </span>1 - Informazioni sui compensi dei dirigenti con responsabilit\u00e0 strategica<span class=\"_ _567\"> </span>Per le informazioni sui compensi relativi a chi ha il poter<span class=\"_ _2\"></span>e e la responsabilit\u00e0, direttamente o<span class=\"_ _567\"> </span>indirettamente, <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>pianificazione, <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>direzione <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>del <span class=\"_ _1d\"></span>controllo <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>Banca,<span class=\"_ _567\"> </span>definizione <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>rientrano <span class=\"_ _8\"></span>gli <span class=\"_ _1d\"></span>amministratori, <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>membri <span class=\"_ _8\"></span>degli <span class=\"_ _1d\"></span>organi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>controllo <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>dirigenti<span class=\"_ _567\"> </span>con tali responsabilit\u00e0 strategiche, si rinvia alla \u201cRelazione sulle Politiche di Remunerazione del<span class=\"_ _567\"> </span>Gruppo\u201d al 31 dicembre 2025 r<span class=\"_ _2\"></span>edatta ai sensi dell\u2019Art. 123-ter TUF e pubblicata sul sito internet<span class=\"_ _567\"> </span>all\u2019indirizzo www<span class=\"_ _2\"></span>.bancodesio.it.<span class=\"_ _567\"> </span>2 - Informazioni sulle transazioni con parti correlate<span class=\"_ _567\"> </span>La Procedura Interna (\u201cRegolamento Interno\u201d) per la gestione delle operazioni con soggetti<span class=\"_ _567\"> </span>collegati e soggetti inclusi nel perimetro di applicazione dell\u2019Art. 136 TUB, adottata in conformit\u00e0<span class=\"_ _567\"> </span>al Regolamento Consob n. 17221/2010, come aggiornato dalla Delibera n. 21624/2020, ed<span class=\"_ _567\"> </span>integrata in conformit\u00e0 alle Disposizioni di Vigilanza Prudenziale in materia di attivit\u00e0 di rischio<span class=\"_ _567\"> </span>e <span class=\"_ _1d\"></span>conflitti <span class=\"_ _24\"></span>d\u2019interessi <span class=\"_ _8\"></span>nei <span class=\"_ _24\"></span>confronti <span class=\"_ _8\"></span>dei <span class=\"_ _24\"> </span>soggetti <span class=\"_ _1d\"></span>collegati <span class=\"_ _24\"></span>alla <span class=\"_ _1d\"></span>Banca <span class=\"_ _24\"></span>o <span class=\"_ _1d\"></span>al <span class=\"_ _24\"></span>Gruppo <span class=\"_ _1d\"></span>bancario <span class=\"_ _1d\"></span>ai<span class=\"_ _567\"> </span>sensi dell\u2019Art. <span class=\"_ _2\"></span>53 TUB e <span class=\"_ _2\"></span>da ultimo integrata <span class=\"_ _2\"></span>in conformit\u00e0 al <span class=\"_ _2\"></span>35\u00b0 aggiornamento <span class=\"_ _2\"></span>della Circolar<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span>Banca d\u2019Italia n. 285 e relativo atto di emanazione in attuazione della Dir<span class=\"_ _2\"></span>ettiva UE c.d. CRD5,<span class=\"_ _567\"> </span>\u00e8 descritta nella Relazione annuale sul governo societario al 31 dicembre 2025. La Pr<span class=\"_ _2\"></span>ocedura<span class=\"_ _567\"> </span>stessa \u00e8 pubblicata, in ottemperanza al Regolamento citato, sul sito internet all\u2019indirizzo www<span class=\"_ _2\"></span>.<span class=\"_ _567\"> </span>bancodesio.it, sezione \u201cla Banca/Governance/Documenti societari/Soggetti Collegati\u201d.<span class=\"_ _567\"> </span>Premesso che, ai sensi dell\u2019art. 5 del Regolamento Consob n. 17221/2010 e dell\u2019art. 154-ter del<span class=\"_ _567\"> </span>TUF dallo stesso richiamato, vanno fornite informazioni periodiche:<span class=\"_ _567\"> </span>a. <span class=\"_ _96\"> </span><span class=\"fc0 ws138\">sulle singole operazioni \u201cdi maggiore rilevanza\u201d concluse nel periodo di riferimento, per<span class=\"_ _567\"> </span></span>tali intendendosi le operazioni che, anche cumulativamente, superano le soglie previste<span class=\"_ _567\"> </span>nell\u2019Allegato 3 del Regolamento citato<span class=\"_ _567\"> </span>82<span class=\"_ _567\"> </span>;<span class=\"_ _567\"> </span><div class=\"t m0 h3 ff7 fs3 fc2 sc0 ls0 ws0 gs8e4\">b. <span class=\"_ _2af\"> </span><span class=\"ff8 fc0\">sulle <span class=\"_ _7d\"></span>altre <span class=\"_ _7d\"></span>eventuali <span class=\"_ _3\"></span>singole <span class=\"_ _3\"></span>operazioni <span class=\"_ _7d\"></span>con <span class=\"_ _3\"></span>parti <span class=\"_ _3\"></span>correlate, <span class=\"_ _7d\"></span>come <span class=\"_ _3\"></span>definite <span class=\"_ _7d\"></span>ai <span class=\"_ _3\"></span>sensi <span class=\"_ _3\"></span>dell\u2019articolo </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws11e gs115a\">2427, secondo comma, del Codice Civile, concluse nel periodo di riferimento, che abbiano </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs115b\">influito in misura rilevante sulla situazione patrimoniale o sui risultati della Banca;<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc2 sc0 ls0 ws0 gs8e8\">c. <span class=\"_ _274\"> </span><span class=\"ff8 fc0\">su <span class=\"_ _8\"></span>qualsiasi <span class=\"_ _8\"></span>modifica <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>sviluppo <span class=\"_ _8\"></span>del<span class=\"_ _b\"></span>le <span class=\"_ _8\"></span>operazioni <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>parti <span class=\"_ _8\"></span>correlate <span class=\"_ _8\"></span>descritte <span class=\"_ _8\"></span>nell\u2019ult<span class=\"_ _b\"></span>ima </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws9a gs115c\">relazione annuale che abbiano avuto un ef<span class=\"_ _2\"></span>fetto rilevante sulla situazione patrimoniale o sui </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs115d\">risultati della Banca.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws24 gs115e\">Nell\u2019anno di riferimento non si segnalano operazioni degne di nota ad eccezione della </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws165 gs115f\">realizzazione dell\u2019operazione di fusione per incorporazione di Dynamica Retail SpA in Fides </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws5a gs1160\">SpA (di seguito la \u201cFusione\u201d o la \u201cOperazione\u201d) con conseguente creazione, al pr<span class=\"_ _2\"></span>oprio </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1161\">interno, <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>un <span class=\"_ _a\"></span>polo <span class=\"_ _2\"></span>unico, <span class=\"_ _a\"></span>specializzato <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>settore <span class=\"_ _3\"></span>del<span class=\"_ _b\"></span>la <span class=\"_ _a\"></span>cessione <span class=\"_ _2\"></span>del <span class=\"_ _a\"></span>quinto, <span class=\"_ _2\"></span>facente <span class=\"_ _a\"></span>capo <span class=\"_ _2\"></span>a </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws183 gs1162\">Fides, che consente al Gruppo di posizionarsi tra i primi operatori di mercato nel comparto </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1163\">della cessione del quinto. </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws20 gs1164\">Il relativo pr<span class=\"_ _2\"></span>ogetto \u00e8 stato attuato attraverso le delibere consiliari della Capogruppo e delle </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws47 gs1165\">Societ\u00e0 partecipanti alla Fusione (di seguito le \u201cSociet\u00e0\u201d) in data 24 e 26 giugno 2025, a cui </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws91 gs1166\">ha fatto seguito l\u2019invio alla Banca d\u2019Italia, in data 18 luglio della comunicazione preventiva </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1167\">prevista dalla <span class=\"_ _8\"></span>Circolar<span class=\"_ _2\"></span>e <span class=\"_ _b\"></span>n. <span class=\"_ _8\"></span>288 per <span class=\"_ _8\"></span>le <span class=\"_ _b\"></span>operazioni <span class=\"_ _b\"></span>rilevanti <span class=\"_ _8\"></span>degli <span class=\"_ _b\"></span>intermediari <span class=\"_ _b\"></span>finanziari. <span class=\"_ _b\"></span>Nel </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1168\">frattempo, <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>sono <span class=\"_ _1d\"></span>infatti <span class=\"_ _8\"></span>verificate <span class=\"_ _8\"></span>le <span class=\"_ _1d\"></span>seguenti <span class=\"_ _8\"></span>condizioni <span class=\"_ _8\"></span>prodromiche <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>realizzazione </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws166 gs1169\">dell\u2019Operazione con le tempistiche e modalit\u00e0 delineate: i) in data 23 giugno, Banco Desio </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs116a\">ha <span class=\"_ _1d\"></span>acquisito <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>residua <span class=\"_ _1d\"></span>quota <span class=\"_ _24\"> </span>del <span class=\"_ _24\"></span>capitale <span class=\"_ _24\"></span>sociale <span class=\"_ _1d\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _1d\"></span>Dynamica <span class=\"_ _24\"> </span>Retail <span class=\"_ _24\"> </span>SpA <span class=\"_ _24\"></span>detenuta <span class=\"_ _24\"></span>dai </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs116b\">soci <span class=\"_ _1d\"></span>manager <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>Dynamica <span class=\"_ _24\"></span>raggiugendo <span class=\"_ _1d\"></span>cos\u00ec <span class=\"_ _1d\"></span>la <span class=\"_ _1d\"></span>partecipazione <span class=\"_ _1d\"></span>totalitaria <span class=\"_ _24\"></span>nella <span class=\"_ _1d\"></span>predetta </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws128 gs116c\">Societ\u00e0. In considerazione del fatto che il capitale sociale delle Societ\u00e0 partecipanti alla </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws177 gs116d\">Fusione \u00e8 detenuto dal medesimo unico socio (Banco Desio), la Societ\u00e0 Incorporante </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd6 gs116e\">non assegner\u00e0 partecipazioni nel proprio capitale sociale in cambio delle partecipazioni </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsc1 gs116f\">della Societ\u00e0 Incorporanda; ii) in data 25 giugno, l\u2019Agenzia delle Entrate ha comunicato </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws125 gs1170\">la risposta positiva all\u2019interpello disapplicativo presentato da Fides SpA, riferito alla </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1171\">riportabilit\u00e0 delle <span class=\"_ _2\"></span>perdite fiscali <span class=\"_ _2\"></span>maturate da <span class=\"_ _2\"></span>Dynamica Retail SpA, <span class=\"_ _2\"></span>senza intr<span class=\"_ _2\"></span>odurre vincoli </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1172\">di <span class=\"_ _a\"></span>sorta, <span class=\"_ _2\"></span>accogliendo <span class=\"_ _a\"></span>dunque <span class=\"_ _2\"></span>l\u2019istanza <span class=\"_ _a\"></span>presentata <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>specificando <span class=\"_ _2\"></span>che <span class=\"_ _a\"></span>nel <span class=\"_ _2\"></span>nostro <span class=\"_ _a\"></span>caso <span class=\"_ _a\"></span>ritiene </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs1173\">possibile disapplicare le disposizioni antielusive di cui all\u2019art. 172 del T<span class=\"_ _3\"></span>uir<span class=\"_ _3\"></span>. </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls5 wsf1 gs1174\">In data 30 luglio u.s., i CdA di entrambe le Societ\u00e0 hanno approvato il Pr<span class=\"_ _2\"></span>ogetto di </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls5 ws320 gs1175\">Fusione sottoposto (concluso favorevolmente l\u2019iter istruttorio da parte della Banca<span class=\"_ _2\"></span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls5 ws235 gs119d\">d\u2019Italia) all\u2019approvazione delle rispettive Assemblee Straor<span class=\"_ _2\"></span>dinarie tenute in data 19<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls5 wse4 gs119e\">settembre; dopodich\u00e9, decorsi gli ulteriori 60 giorni dall\u2019iscrizione nel r<span class=\"_ _2\"></span>egistro delle<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls5 wse5 gs119f\">imprese delle deliber<span class=\"_ _2\"></span>e di fusione (30 settembre) come previsto dal codice civile per<span class=\"_ _567\"> </span><span class=\"_ _2\"></span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls5 ws4f gs11a0\">eventuali opposizioni di creditori delle Societ\u00e0, si \u00e8 pr<span class=\"_ _2\"></span>ovveduto alla stipula dell\u2019atto di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls5 ws11 gs11a1\">fusione il <span class=\"_ _b\"></span>2 dicembre stabilendo <span class=\"_ _b\"></span>l\u2019efficacia giuridica dell\u2019Operazione <span class=\"_ _b\"></span>a far <span class=\"_ _b\"></span>data dalle <span class=\"_ _b\"></span>ore<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls5 ws11 gs11a2\">00.01 <span class=\"_ _8\"></span>del <span class=\"_ _b\"></span>6 <span class=\"_ _8\"></span>dicembre <span class=\"_ _b\"></span>2025, <span class=\"_ _8\"></span>confermando <span class=\"_ _b\"></span>che <span class=\"_ _8\"></span>l\u2019efficacia <span class=\"_ _b\"></span>contabile <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>fiscale <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _8\"></span>stabilita <span class=\"_ _8\"></span>a<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls5 ws11 gs11a3\">far <span class=\"_ _8\"></span>data <span class=\"_ _1d\"></span>dal <span class=\"_ _1d\"></span>1\u00b0 <span class=\"_ _1d\"></span>gennaio <span class=\"_ _1d\"></span>2025. <span class=\"_ _1d\"></span>Ad <span class=\"_ _1d\"></span>esito <span class=\"_ _1d\"></span>dell\u2019Operazione, <span class=\"_ _8\"></span>tra <span class=\"_ _1d\"></span>l\u2019altro, <span class=\"_ _1d\"></span>Fides <span class=\"_ _1d\"></span>S.p.A. <span class=\"_ _8\"></span>risulta<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls5 ws9a gs11a4\">detentrice della partecipazione totalitaria attualmente detenuta da Dynamica Retail SpA<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls5 ws0 gs11a5\">in Dynamica Retail Agenzia S.r<span class=\"_ _3\"></span>.l.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs11a6\">I <span class=\"_ _8\"></span>rapporti <span class=\"_ _8\"></span>con <span class=\"_ _b\"></span>part<span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>correlate <span class=\"_ _b\"></span>sono <span class=\"_ _8\"></span>generalmente <span class=\"_ _8\"></span>regolati <span class=\"_ _b\"></span>a <span class=\"_ _8\"></span>condizioni <span class=\"_ _8\"></span>equivalenti <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>quelle <span class=\"_ _8\"></span>di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs11a7\">mercato <span class=\"_ _1d\"></span>o <span class=\"_ _1d\"></span>standard <span class=\"_ _1d\"></span>e <span class=\"_ _24\"></span>trovano <span class=\"_ _1d\"></span>comunque <span class=\"_ _1d\"></span>la <span class=\"_ _24\"></span>loro <span class=\"_ _1d\"></span>giustificazione <span class=\"_ _1d\"></span>nell\u2019interesse <span class=\"_ _1d\"></span>del <span class=\"_ _24\"> </span>gruppo <span class=\"_ _1d\"></span>d<span class=\"_ _b\"></span>i<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs11a8\">appartenenza. <span class=\"_ _8\"></span>Il <span class=\"_ _8\"></span>raffr<span class=\"_ _2\"></span>onto <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>condizioni <span class=\"_ _1d\"></span>equivalenti <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>quelle <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>mercato <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>standard <span class=\"_ _8\"></span>viene<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws16c gs11a9\">indicato nella rendicontazione periodica verso gli Or<span class=\"_ _2\"></span>gani Sociali delle operazioni poste in essere.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls5 ws57 gs11aa\">In tale contesto, non si segnalano operazioni in essere al 31 dicembr<span class=\"_ _2\"></span>e 2025 che presentino<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls5 ws11 gs11ab\">profili  di  rischio  particolar<span class=\"_ _2\"></span>e  rispetto  a  quelli  valutati  nell\u2019ambito  dell\u2019ordinario  esercizio<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls5 ws11 gs11ac\">dell\u2019operativit\u00e0 <span class=\"_ _38\"> </span>di <span class=\"_ _38\"> </span>natura <span class=\"_ _38\"> </span>bancaria <span class=\"_ _38\"> </span>e <span class=\"_ _38\"> </span>della <span class=\"_ _38\"> </span>connessa <span class=\"_ _38\"> </span>attivit\u00e0 <span class=\"_ _38\"> </span>finanziaria <span class=\"_ _38\"> </span>o <span class=\"_ _38\"> </span>che <span class=\"_ _9\"> </span>comunque<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls5 ws11 gs11ad\">presentino profili di atipicit\u00e0/inusualit\u00e0 degni di <span class=\"_ _b\"></span>nota.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs11ae\">Nei <span class=\"_ _1\"> </span>paragrafi <span class=\"_ _9\"> </span>seguenti <span class=\"_ _1\"> </span>sono <span class=\"_ _9\"> </span>riepilogati <span class=\"_ _1\"> </span>\u2013 <span class=\"_ _9\"> </span>in <span class=\"_ _1\"> </span>un <span class=\"_ _9\"> </span>logica <span class=\"_ _1\"> </span>prudenziale <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>gestione <span class=\"_ _1\"> </span>unitaria <span class=\"_ _9\"> </span>dei<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs11af\">potenziali <span class=\"_ _9\"> </span>conflitti <span class=\"_ _1\"> </span>d\u2019interesse <span class=\"_ _1\"> </span>\u2013 <span class=\"_ _9\"> </span>i <span class=\"_ _1\"> </span>rapporti <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>esser<span class=\"_ _2\"></span>e <span class=\"_ _9\"> </span>con <span class=\"_ _1\"> </span>la <span class=\"_ _9\"> </span>Societ\u00e0 <span class=\"_ _1\"> </span>controllante, <span class=\"_ _9\"> </span>le <span class=\"_ _1\"> </span>societ\u00e0<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1cc gs11b0\">controllate e collegate, nonch\u00e9 con gli altri soggetti collegati ai sensi dell\u2019art. 53 TUB e/o<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws61 gs11b1\">dell\u2019Art. 2391-bis c.c. (inclusi i soggetti trattati ai sensi dell\u2019Art. 136 TUB in conformit\u00e0 alla<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsb6 gs11b2\">normativa anche interna vigente), evidenziando in particolare i saldi dei rapporti di c/c e dei<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs11b3\">dossier titoli alla chiusura dell\u2019esercizio.<span class=\"_ _567\"> </span></div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gs11b4\">I \u2013 Societ\u00e0 controllante<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd3 gs11b5\">In data 3 luglio 2023, Banco di Desio e della Brianza S.p.A. ha sottoscritto, con Brianza Unione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws25 gs11b6\">di Luigi Gavazzi e Stefano Lado S.A.p.A. (\u201cBrianza Unione\u201d), un accordo per la sottoscrizione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs11b7\">da parte <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>quest\u2019ultima <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>Bond <span class=\"_ _b\"></span>Tier <span class=\"_ _b\"></span>2 <span class=\"_ _b\"></span>Subordinato 10Y <span class=\"_ _b\"></span>non <span class=\"_ _b\"></span>call <span class=\"_ _b\"></span>5Y <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>importo <span class=\"_ _b\"></span>pari <span class=\"_ _b\"></span>a<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs11b8\">60 milioni di euro.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws322 gs11b9\">L<span class=\"_ _a\"></span>\u2019emissione del Bond Tier 2 Subordinato da parte di Banco Desio \u00e8 stata contestuale all\u2019emissione,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws10b gs11ba\">da parte di Brianza Unione, di un prestito obbligazionario nella forma di private placement con<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs11bb\">le medesime caratteristiche, interamente sottoscritto da investitori professionali. </div>Le due emissioni di Bond Tier 2 Subordinati si collocano nel pi\u00f9 ampio contesto di un\u2019operazione finalizzata <span class=\"_ _38\"> </span>a <span class=\"_ _38\"> </span>determinare <span class=\"_ _9\"> </span>l\u2019apposizione  di <span class=\"_ _9\"> </span>una  passivit\u00e0 <span class=\"_ _9\"> </span>Tier  2 <span class=\"_ _9\"> </span>nel <span class=\"_ _38\"> </span>quadro <span class=\"_ _9\"> </span>della  disciplina prudenziale <span class=\"_ _a\"></span>applicabile <span class=\"_ _2\"></span>ai <span class=\"_ _a\"></span>sensi <span class=\"_ _2\"></span>del <span class=\"_ _a\"></span>CRR <span class=\"_ _2\"></span>ai <span class=\"_ _a\"></span>fini <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>vigilanza <span class=\"_ _a\"></span>prudenziale <span class=\"_ _2\"></span>individuale <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>consolidata, rispettivamente di Banco Desio e del Gruppo Bancario Banco Desio (l\u2019\u201cOperazione\u201d). Entrambi i Bond Tier 2 Subordinati sono stati destinati alla negoziazione sul Segmento ExtraMOT PRO del Mercato ExtraMOT gestito da Borsa Italiana S.p.A.<span class=\"_ _567\"> </span>Per i dettagli dell\u2019operazione, si rinvia al documento informativo, redatto da Banco Desio ai sensi e per gli effetti dell\u2019art. 5 del Regolamento OPC r<span class=\"_ _2\"></span>eso disponibile al pubblico, nei termini di legge, presso la sede sociale di Banco Desio, sulla piattaforma di stoccaggio 1INFO (all\u2019indirizzo www<span class=\"_ _a\"></span>.1info.it), nonch\u00e9 sul sito internet di Banco Desio (sezione La Banca/Governance/Documenti societari/Soggetti collegati). Alla chiusura dell\u2019esercizio, i saldi debitori (verso clientela) nei confr<span class=\"_ _2\"></span>onti della Controllante Brianza Unione di Luigi Gavazzi e Stefano Lado SapA ammontano a complessivi Euro 0,5 milioni riferiti <span class=\"_ _8\"></span>al <span class=\"_ _b\"></span>rapporto <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>conto <span class=\"_ _8\"></span>corrente <span class=\"_ _b\"></span>a <span class=\"_ _8\"></span>visto <span class=\"_ _8\"></span>detenuto <span class=\"_ _b\"></span>presso <span class=\"_ _b\"></span>Banco <span class=\"_ _8\"></span>Desio. <span class=\"_ _8\"></span>Si <span class=\"_ _b\"></span>segnala, <span class=\"_ _8\"></span>altres\u00ec, la posizione relativa al Dossier Titoli in custodia e amministrazione pari ad Eur<span class=\"_ _2\"></span>o 731,1 milioni.<span class=\"_ _567\"> </span>Con la medesima Societ\u00e0 \u00e8 stato rinnovato l\u2019accordo di servizio disciplinante i diritti e obblighi recipr<span class=\"_ _2\"></span>oci inerenti alle attivit\u00e0 contabili e segnaletiche delegate a Banco Desio relativamente al consolidamento prudenziale ai sensi degli artt. 11 e 99 del Regolamento UE n. 575/2013 (CRR) <span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>\u00e8 stato <span class=\"_ _a\"></span>stipulato un <span class=\"_ _a\"></span>contratto di <span class=\"_ _2\"></span>locazione <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>una porzione <span class=\"_ _a\"></span>immobiliare <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>uso uf<span class=\"_ _2\"></span>ficio in Desio per la durata da febbraio 2025 a dicembre 2026. I corrispettivi a favor<span class=\"_ _2\"></span>e di Banco Desio <span class=\"_ _2\"></span>sono <span class=\"_ _a\"></span>di ammontar<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>esiguo <span class=\"_ _a\"></span>e sono <span class=\"_ _a\"></span>stati <span class=\"_ _2\"></span>comunque <span class=\"_ _2\"></span>determinati <span class=\"_ _a\"></span>con <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>stessa <span class=\"_ _2\"></span>metodologia degli analoghi accordi con le societ\u00e0 Contr<span class=\"_ _2\"></span>ollate. Si precisa che anche tale operazione ricade nell\u2019ambito di applicazione dell\u2019art. 136 TUB in virt\u00f9 delle cariche rivestite da alcuni Esponenti di cui al successivo paragrafo \u201cOperazioni con Esponenti e con soggetti riconducibili agli stessi\u201d.<span class=\"_ _567\"> </span>II - Operazioni con Esponenti e con soggetti riconducibili agli stessi<span class=\"_ _567\"> </span>83<span class=\"_ _567\"> </span>Per <span class=\"_ _24\"> </span>quanto <span class=\"_ _24\"> </span>riguarda <span class=\"_ _24\"></span>le <span class=\"_ _24\"> </span>operazioni <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>affidamento <span class=\"_ _1d\"></span>approvate <span class=\"_ _24\"> </span>nel <span class=\"_ _24\"> </span>2025 <span class=\"_ _1\"> </span>ai <span class=\"_ _24\"></span>sensi <span class=\"_ _24\"> </span>dell'art. <span class=\"_ _24\"> </span>53 del TUB (anche in conformit\u00e0 alle nuove disposizioni introdotte dal Decr<span class=\"_ _2\"></span>eto Legislativo di recepimento della Dir<span class=\"_ _2\"></span>ettiva 2013/36/UE, c.d. CRD IV) e/o dell\u2019art. 2391-bis c.c. (inclusi i soggetti trattati ai sensi dell\u2019Art. 136 TUB in conformit\u00e0 alla normativa anche interna vigente),<span class=\"_ _567\"> </span>si segnala che si \u00e8 trattato principalmente di ordinarie operazioni di er<span class=\"_ _2\"></span>ogazione del credito a<span class=\"_ _567\"> </span>Esponenti del Banco e/o a soggetti agli stessi connessi (per tali intendendosi gli amministratori,<span class=\"_ _567\"> </span>i sindaci ed i dirigenti con responsabilit\u00e0 strategiche nel Banco e nelle societ\u00e0 in rapporto di<span class=\"_ _567\"> </span>controllo). <span class=\"_ _8\"></span>T<span class=\"_ _3\"></span>ali <span class=\"_ _8\"></span>legami <span class=\"_ _1d\"></span>non <span class=\"_ _1d\"></span>hanno <span class=\"_ _8\"></span>influito <span class=\"_ _1d\"></span>sull\u2019applicazione <span class=\"_ _1d\"></span>dei <span class=\"_ _8\"></span>normali <span class=\"_ _1d\"></span>criteri <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>valutazione<span class=\"_ _567\"> </span>del merito creditizio.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019ammontare complessivo accor<span class=\"_ _2\"></span>dato sulle n. 34 posizioni in essere al 31 dicembre 2025 \u00e8 pari<span class=\"_ _567\"> </span>ad Euro 8,5 milioni cir<span class=\"_ _2\"></span>ca e i relativi utilizzi ammontano globalmente a Euro 3 milioni cir<span class=\"_ _2\"></span>ca.<span class=\"_ _567\"> </span>Per <span class=\"_ _3\"></span>quanto <span class=\"_ _a\"></span>concerne <span class=\"_ _a\"></span>i <span class=\"_ _a\"></span>rapporti <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>raccolta <span class=\"_ _a\"></span>intrattenuti <span class=\"_ _a\"></span>dal <span class=\"_ _a\"></span>Banco <span class=\"_ _a\"></span>direttamente <span class=\"_ _3\"></span>con <span class=\"_ _a\"></span>gli <span class=\"_ _a\"></span>Esponenti,<span class=\"_ _567\"> </span>nonch\u00e9 <span class=\"_ _1d\"></span>con <span class=\"_ _1d\"></span>soggetti <span class=\"_ _24\"></span>connessi <span class=\"_ _1d\"></span>si <span class=\"_ _1d\"></span>segnala <span class=\"_ _1d\"></span>altres\u00ec <span class=\"_ _1d\"></span>che <span class=\"_ _1d\"></span>i <span class=\"_ _24\"></span>saldi <span class=\"_ _1d\"></span>complessivi <span class=\"_ _1d\"></span>al <span class=\"_ _24\"></span>31 <span class=\"_ _1d\"></span>dicembre <span class=\"_ _8\"></span>2025<span class=\"_ _567\"> </span>ammontano ad Euro 377,5 milioni cir<span class=\"_ _2\"></span>ca nei debiti verso la clientela (comprensivo di Euro 351,1<span class=\"_ _567\"> </span>milioni circa nei dossier titoli).<span class=\"_ _567\"> </span>Sono esclusi dai computi suddetti le operazioni e i saldi riferiti alla Societ\u00e0 controllante di cui al<span class=\"_ _567\"> </span>precedente paragrafo I ed alle Societ\u00e0 contr<span class=\"_ _2\"></span>ollate e collegate.<span class=\"_ _567\"> </span>Il <span class=\"_ _2\"></span>dettaglio relativo <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>predetti <span class=\"_ _2\"></span>rapporti di <span class=\"_ _2\"></span>affidamento <span class=\"_ _2\"></span>e di <span class=\"_ _2\"></span>raccolta di <span class=\"_ _2\"></span>cui al <span class=\"_ _a\"></span>presente paragrafo<span class=\"_ _567\"> </span>\u00e8 esposto nella seguente tavola:<span class=\"_ _567\"> </span>In conformit\u00e0 alla Delibera Consob n. 15519 del 27 luglio 2006 si precisa che l\u2019incidenza comple<span class=\"_ _567\"> </span>ssiva <span class=\"_ _24\"> </span>dei <span class=\"_ _1\"> </span>saldi, <span class=\"_ _24\"> </span>indicati <span class=\"_ _1\"> </span>nei <span class=\"_ _24\"> </span>precedenti <span class=\"_ _24\"> </span>paragrafi, <span class=\"_ _1\"> </span>sotto <span class=\"_ _1\"> </span>il <span class=\"_ _24\"> </span>profilo <span class=\"_ _24\"> </span>patrimoniale, <span class=\"_ _1\"> </span>finanziario <span class=\"_ _24\"> </span>ed<span class=\"_ _567\"> </span>economico, risulta sostanzialmente marginale.<span class=\"_ _567\"> </span><table class=\"s w811 h265\" id=\"_c55f237a-22b0-42a9-89db-3dd40b189caf\"><tr><td></td><td class=\"t m0 x2a15 h27 y46e0 ff6 fs16 fc0 sc0 ls0 ws0\">Saldi al 31.12.2025<span class=\"_ _567\"> </span></td></tr><tr><td></td><td class=\"t m0 xb6d h27 y46e1 ff6 fs16 fc0 sc0 ls0 ws0\">(Espressi in Eur<span class=\"_ _2\"></span>o/milioni)<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 xb73 h2c y46e2 ffb fs16 fc0 sc0 ls0 ws0\">Operazioni di affidamento:<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"c n x304 y46e3 w812 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Ammontare accor<span class=\"_ _2\"></span>dato<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a16 y46e3 w28d h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">8,5<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y46e4 w813 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Ammontare utilizzato<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a17 y46e4 w28d h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3,0<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y46e5 ff6 fs16 fc0 sc0 ls0 ws0\">Operazioni di raccolta:<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"c n x304 y4534 w814 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Ammontare c/c e d/r (a)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a18 y4534 w559 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">26,4<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y46e6 w815 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Ammontare dossier titoli (b)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a19 y46e6 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">351,1<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f41 w816 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (a+b)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a1a y3f41 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">377,5<span class=\"_ _567\"> </span></div></td></tr></table>V \u2013 Altre operazioni<span class=\"_ _567\"> </span>Per <span class=\"_ _24\"></span>quanto <span class=\"_ _24\"></span>riguarda <span class=\"_ _1d\"></span>le <span class=\"_ _24\"> </span>altre <span class=\"_ _24\"> </span>operazioni <span class=\"_ _24\"> </span>significative <span class=\"_ _24\"> </span>con <span class=\"_ _24\"> </span>Esponenti <span class=\"_ _24\"> </span>e <span class=\"_ _24\"> </span>con <span class=\"_ _1\"> </span>soggetti <span class=\"_ _24\"></span>connessi<span class=\"_ _567\"> </span>si segnala l\u2019aggiornamento delle condizioni economiche applicate a Esponenti aziendali e<span class=\"_ _567\"> </span>soggetti connessi in allineamento all\u2019andamento del mercato.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-727": {
   "value": "Parte H . <span class=\"ff7\">Operazioni con parti<span class=\"_ _567\"> </span></span>corr<span class=\"_ _2\"></span>elate<span class=\"_ _567\"> </span>1 - Informazioni sui compensi dei dirigenti con responsabilit\u00e0 strategica<span class=\"_ _567\"> </span>Per le informazioni sui compensi relativi a chi ha il poter<span class=\"_ _2\"></span>e e la responsabilit\u00e0, direttamente o<span class=\"_ _567\"> </span>indirettamente, <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>pianificazione, <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>direzione <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>del <span class=\"_ _1d\"></span>controllo <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>Banca,<span class=\"_ _567\"> </span>definizione <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>rientrano <span class=\"_ _8\"></span>gli <span class=\"_ _1d\"></span>amministratori, <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>membri <span class=\"_ _8\"></span>degli <span class=\"_ _1d\"></span>organi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>controllo <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>dirigenti<span class=\"_ _567\"> </span>con tali responsabilit\u00e0 strategiche, si rinvia alla \u201cRelazione sulle Politiche di Remunerazione del<span class=\"_ _567\"> </span>Gruppo\u201d al 31 dicembre 2025 r<span class=\"_ _2\"></span>edatta ai sensi dell\u2019Art. 123-ter TUF e pubblicata sul sito internet<span class=\"_ _567\"> </span>all\u2019indirizzo www<span class=\"_ _2\"></span>.bancodesio.it.<span class=\"_ _567\"> </span>2 - Informazioni sulle transazioni con parti correlate<span class=\"_ _567\"> </span>La Procedura Interna (\u201cRegolamento Interno\u201d) per la gestione delle operazioni con soggetti<span class=\"_ _567\"> </span>collegati e soggetti inclusi nel perimetro di applicazione dell\u2019Art. 136 TUB, adottata in conformit\u00e0<span class=\"_ _567\"> </span>al Regolamento Consob n. 17221/2010, come aggiornato dalla Delibera n. 21624/2020, ed<span class=\"_ _567\"> </span>integrata in conformit\u00e0 alle Disposizioni di Vigilanza Prudenziale in materia di attivit\u00e0 di rischio<span class=\"_ _567\"> </span>e <span class=\"_ _1d\"></span>conflitti <span class=\"_ _24\"></span>d\u2019interessi <span class=\"_ _8\"></span>nei <span class=\"_ _24\"></span>confronti <span class=\"_ _8\"></span>dei <span class=\"_ _24\"> </span>soggetti <span class=\"_ _1d\"></span>collegati <span class=\"_ _24\"></span>alla <span class=\"_ _1d\"></span>Banca <span class=\"_ _24\"></span>o <span class=\"_ _1d\"></span>al <span class=\"_ _24\"></span>Gruppo <span class=\"_ _1d\"></span>bancario <span class=\"_ _1d\"></span>ai<span class=\"_ _567\"> </span>sensi dell\u2019Art. <span class=\"_ _2\"></span>53 TUB e <span class=\"_ _2\"></span>da ultimo integrata <span class=\"_ _2\"></span>in conformit\u00e0 al <span class=\"_ _2\"></span>35\u00b0 aggiornamento <span class=\"_ _2\"></span>della Circolar<span class=\"_ _2\"></span>e<span class=\"_ _567\"> </span>Banca d\u2019Italia n. 285 e relativo atto di emanazione in attuazione della Dir<span class=\"_ _2\"></span>ettiva UE c.d. CRD5,<span class=\"_ _567\"> </span>\u00e8 descritta nella Relazione annuale sul governo societario al 31 dicembre 2025. La Pr<span class=\"_ _2\"></span>ocedura<span class=\"_ _567\"> </span>stessa \u00e8 pubblicata, in ottemperanza al Regolamento citato, sul sito internet all\u2019indirizzo www<span class=\"_ _2\"></span>.<span class=\"_ _567\"> </span>bancodesio.it, sezione \u201cla Banca/Governance/Documenti societari/Soggetti Collegati\u201d.<span class=\"_ _567\"> </span>Premesso che, ai sensi dell\u2019art. 5 del Regolamento Consob n. 17221/2010 e dell\u2019art. 154-ter del<span class=\"_ _567\"> </span>TUF dallo stesso richiamato, vanno fornite informazioni periodiche:<span class=\"_ _567\"> </span>a. <span class=\"_ _96\"> </span><span class=\"fc0 ws138\">sulle singole operazioni \u201cdi maggiore rilevanza\u201d concluse nel periodo di riferimento, per<span class=\"_ _567\"> </span></span>tali intendendosi le operazioni che, anche cumulativamente, superano le soglie previste<span class=\"_ _567\"> </span>nell\u2019Allegato 3 del Regolamento citato<span class=\"_ _567\"> </span>82<span class=\"_ _567\"> </span>;<span class=\"_ _567\"> </span>b. <span class=\"_ _2af\"> </span><span class=\"ff8 fc0\">sulle <span class=\"_ _7d\"></span>altre <span class=\"_ _7d\"></span>eventuali <span class=\"_ _3\"></span>singole <span class=\"_ _3\"></span>operazioni <span class=\"_ _7d\"></span>con <span class=\"_ _3\"></span>parti <span class=\"_ _3\"></span>correlate, <span class=\"_ _7d\"></span>come <span class=\"_ _3\"></span>definite <span class=\"_ _7d\"></span>ai <span class=\"_ _3\"></span>sensi <span class=\"_ _3\"></span>dell\u2019articolo </span>2427, secondo comma, del Codice Civile, concluse nel periodo di riferimento, che abbiano influito in misura rilevante sulla situazione patrimoniale o sui risultati della Banca;<span class=\"_ _567\"> </span>c. <span class=\"_ _274\"> </span><span class=\"ff8 fc0\">su <span class=\"_ _8\"></span>qualsiasi <span class=\"_ _8\"></span>modifica <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>sviluppo <span class=\"_ _8\"></span>del<span class=\"_ _b\"></span>le <span class=\"_ _8\"></span>operazioni <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>parti <span class=\"_ _8\"></span>correlate <span class=\"_ _8\"></span>descritte <span class=\"_ _8\"></span>nell\u2019ult<span class=\"_ _b\"></span>ima </span>relazione annuale che abbiano avuto un ef<span class=\"_ _2\"></span>fetto rilevante sulla situazione patrimoniale o sui risultati della Banca.<span class=\"_ _567\"> </span>Nell\u2019anno di riferimento non si segnalano operazioni degne di nota ad eccezione della realizzazione dell\u2019operazione di fusione per incorporazione di Dynamica Retail SpA in Fides SpA (di seguito la \u201cFusione\u201d o la \u201cOperazione\u201d) con conseguente creazione, al pr<span class=\"_ _2\"></span>oprio interno, <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>un <span class=\"_ _a\"></span>polo <span class=\"_ _2\"></span>unico, <span class=\"_ _a\"></span>specializzato <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>settore <span class=\"_ _3\"></span>del<span class=\"_ _b\"></span>la <span class=\"_ _a\"></span>cessione <span class=\"_ _2\"></span>del <span class=\"_ _a\"></span>quinto, <span class=\"_ _2\"></span>facente <span class=\"_ _a\"></span>capo <span class=\"_ _2\"></span>a Fides, che consente al Gruppo di posizionarsi tra i primi operatori di mercato nel comparto della cessione del quinto. Il relativo pr<span class=\"_ _2\"></span>ogetto \u00e8 stato attuato attraverso le delibere consiliari della Capogruppo e delle Societ\u00e0 partecipanti alla Fusione (di seguito le \u201cSociet\u00e0\u201d) in data 24 e 26 giugno 2025, a cui ha fatto seguito l\u2019invio alla Banca d\u2019Italia, in data 18 luglio della comunicazione preventiva prevista dalla <span class=\"_ _8\"></span>Circolar<span class=\"_ _2\"></span>e <span class=\"_ _b\"></span>n. <span class=\"_ _8\"></span>288 per <span class=\"_ _8\"></span>le <span class=\"_ _b\"></span>operazioni <span class=\"_ _b\"></span>rilevanti <span class=\"_ _8\"></span>degli <span class=\"_ _b\"></span>intermediari <span class=\"_ _b\"></span>finanziari. <span class=\"_ _b\"></span>Nel frattempo, <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>sono <span class=\"_ _1d\"></span>infatti <span class=\"_ _8\"></span>verificate <span class=\"_ _8\"></span>le <span class=\"_ _1d\"></span>seguenti <span class=\"_ _8\"></span>condizioni <span class=\"_ _8\"></span>prodromiche <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>realizzazione dell\u2019Operazione con le tempistiche e modalit\u00e0 delineate: i) in data 23 giugno, Banco Desio ha <span class=\"_ _1d\"></span>acquisito <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>residua <span class=\"_ _1d\"></span>quota <span class=\"_ _24\"> </span>del <span class=\"_ _24\"></span>capitale <span class=\"_ _24\"></span>sociale <span class=\"_ _1d\"></span>d<span class=\"_ _b\"></span>i <span class=\"_ _1d\"></span>Dynamica <span class=\"_ _24\"> </span>Retail <span class=\"_ _24\"> </span>SpA <span class=\"_ _24\"></span>detenuta <span class=\"_ _24\"></span>dai soci <span class=\"_ _1d\"></span>manager <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>Dynamica <span class=\"_ _24\"></span>raggiugendo <span class=\"_ _1d\"></span>cos\u00ec <span class=\"_ _1d\"></span>la <span class=\"_ _1d\"></span>partecipazione <span class=\"_ _1d\"></span>totalitaria <span class=\"_ _24\"></span>nella <span class=\"_ _1d\"></span>predetta Societ\u00e0. In considerazione del fatto che il capitale sociale delle Societ\u00e0 partecipanti alla Fusione \u00e8 detenuto dal medesimo unico socio (Banco Desio), la Societ\u00e0 Incorporante non assegner\u00e0 partecipazioni nel proprio capitale sociale in cambio delle partecipazioni della Societ\u00e0 Incorporanda; ii) in data 25 giugno, l\u2019Agenzia delle Entrate ha comunicato la risposta positiva all\u2019interpello disapplicativo presentato da Fides SpA, riferito alla riportabilit\u00e0 delle <span class=\"_ _2\"></span>perdite fiscali <span class=\"_ _2\"></span>maturate da <span class=\"_ _2\"></span>Dynamica Retail SpA, <span class=\"_ _2\"></span>senza intr<span class=\"_ _2\"></span>odurre vincoli di <span class=\"_ _a\"></span>sorta, <span class=\"_ _2\"></span>accogliendo <span class=\"_ _a\"></span>dunque <span class=\"_ _2\"></span>l\u2019istanza <span class=\"_ _a\"></span>presentata <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>specificando <span class=\"_ _2\"></span>che <span class=\"_ _a\"></span>nel <span class=\"_ _2\"></span>nostro <span class=\"_ _a\"></span>caso <span class=\"_ _a\"></span>ritiene possibile disapplicare le disposizioni antielusive di cui all\u2019art. 172 del T<span class=\"_ _3\"></span>uir<span class=\"_ _3\"></span>. In data 30 luglio u.s., i CdA di entrambe le Societ\u00e0 hanno approvato il Pr<span class=\"_ _2\"></span>ogetto di Fusione sottoposto (concluso favorevolmente l\u2019iter istruttorio da parte della Banca<span class=\"_ _2\"></span> d\u2019Italia) all\u2019approvazione delle rispettive Assemblee Straor<span class=\"_ _2\"></span>dinarie tenute in data 19<span class=\"_ _567\"> </span>settembre; dopodich\u00e9, decorsi gli ulteriori 60 giorni dall\u2019iscrizione nel r<span class=\"_ _2\"></span>egistro delle<span class=\"_ _567\"> </span>imprese delle deliber<span class=\"_ _2\"></span>e di fusione (30 settembre) come previsto dal codice civile per<span class=\"_ _567\"> </span>eventuali opposizioni di creditori delle Societ\u00e0, si \u00e8 pr<span class=\"_ _2\"></span>ovveduto alla stipula dell\u2019atto di<span class=\"_ _567\"> </span>fusione il <span class=\"_ _b\"></span>2 dicembre stabilendo <span class=\"_ _b\"></span>l\u2019efficacia giuridica dell\u2019Operazione <span class=\"_ _b\"></span>a far <span class=\"_ _b\"></span>data dalle <span class=\"_ _b\"></span>ore<span class=\"_ _567\"> </span>00.01 <span class=\"_ _8\"></span>del <span class=\"_ _b\"></span>6 <span class=\"_ _8\"></span>dicembre <span class=\"_ _b\"></span>2025, <span class=\"_ _8\"></span>confermando <span class=\"_ _b\"></span>che <span class=\"_ _8\"></span>l\u2019efficacia <span class=\"_ _b\"></span>contabile <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>fiscale <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _8\"></span>stabilita <span class=\"_ _8\"></span>a<span class=\"_ _567\"> </span>far <span class=\"_ _8\"></span>data <span class=\"_ _1d\"></span>dal <span class=\"_ _1d\"></span>1\u00b0 <span class=\"_ _1d\"></span>gennaio <span class=\"_ _1d\"></span>2025. <span class=\"_ _1d\"></span>Ad <span class=\"_ _1d\"></span>esito <span class=\"_ _1d\"></span>dell\u2019Operazione, <span class=\"_ _8\"></span>tra <span class=\"_ _1d\"></span>l\u2019altro, <span class=\"_ _1d\"></span>Fides <span class=\"_ _1d\"></span>S.p.A. <span class=\"_ _8\"></span>risulta<span class=\"_ _567\"> </span>detentrice della partecipazione totalitaria attualmente detenuta da Dynamica Retail SpA<span class=\"_ _567\"> </span>in Dynamica Retail Agenzia S.r<span class=\"_ _3\"></span>.l.<span class=\"_ _567\"> </span>I <span class=\"_ _8\"></span>rapporti <span class=\"_ _8\"></span>con <span class=\"_ _b\"></span>part<span class=\"_ _b\"></span>i <span class=\"_ _8\"></span>correlate <span class=\"_ _b\"></span>sono <span class=\"_ _8\"></span>generalmente <span class=\"_ _8\"></span>regolati <span class=\"_ _b\"></span>a <span class=\"_ _8\"></span>condizioni <span class=\"_ _8\"></span>equivalenti <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>quelle <span class=\"_ _8\"></span>di<span class=\"_ _567\"> </span>mercato <span class=\"_ _1d\"></span>o <span class=\"_ _1d\"></span>standard <span class=\"_ _1d\"></span>e <span class=\"_ _24\"></span>trovano <span class=\"_ _1d\"></span>comunque <span class=\"_ _1d\"></span>la <span class=\"_ _24\"></span>loro <span class=\"_ _1d\"></span>giustificazione <span class=\"_ _1d\"></span>nell\u2019interesse <span class=\"_ _1d\"></span>del <span class=\"_ _24\"> </span>gruppo <span class=\"_ _1d\"></span>d<span class=\"_ _b\"></span>i<span class=\"_ _567\"> </span>appartenenza. <span class=\"_ _8\"></span>Il <span class=\"_ _8\"></span>raffr<span class=\"_ _2\"></span>onto <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>condizioni <span class=\"_ _1d\"></span>equivalenti <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>quelle <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>mercato <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>standard <span class=\"_ _8\"></span>viene<span class=\"_ _567\"> </span>indicato nella rendicontazione periodica verso gli Or<span class=\"_ _2\"></span>gani Sociali delle operazioni poste in essere.<span class=\"_ _567\"> </span>In tale contesto, non si segnalano operazioni in essere al 31 dicembr<span class=\"_ _2\"></span>e 2025 che presentino<span class=\"_ _567\"> </span>profili  di  rischio  particolar<span class=\"_ _2\"></span>e  rispetto  a  quelli  valutati  nell\u2019ambito  dell\u2019ordinario  esercizio<span class=\"_ _567\"> </span>dell\u2019operativit\u00e0 <span class=\"_ _38\"> </span>di <span class=\"_ _38\"> </span>natura <span class=\"_ _38\"> </span>bancaria <span class=\"_ _38\"> </span>e <span class=\"_ _38\"> </span>della <span class=\"_ _38\"> </span>connessa <span class=\"_ _38\"> </span>attivit\u00e0 <span class=\"_ _38\"> </span>finanziaria <span class=\"_ _38\"> </span>o <span class=\"_ _38\"> </span>che <span class=\"_ _9\"> </span>comunque<span class=\"_ _567\"> </span>presentino profili di atipicit\u00e0/inusualit\u00e0 degni di <span class=\"_ _b\"></span>nota.<span class=\"_ _567\"> </span>Nei <span class=\"_ _1\"> </span>paragrafi <span class=\"_ _9\"> </span>seguenti <span class=\"_ _1\"> </span>sono <span class=\"_ _9\"> </span>riepilogati <span class=\"_ _1\"> </span>\u2013 <span class=\"_ _9\"> </span>in <span class=\"_ _1\"> </span>un <span class=\"_ _9\"> </span>logica <span class=\"_ _1\"> </span>prudenziale <span class=\"_ _9\"> </span>di <span class=\"_ _1\"> </span>gestione <span class=\"_ _1\"> </span>unitaria <span class=\"_ _9\"> </span>dei<span class=\"_ _567\"> </span>potenziali <span class=\"_ _9\"> </span>conflitti <span class=\"_ _1\"> </span>d\u2019interesse <span class=\"_ _1\"> </span>\u2013 <span class=\"_ _9\"> </span>i <span class=\"_ _1\"> </span>rapporti <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>esser<span class=\"_ _2\"></span>e <span class=\"_ _9\"> </span>con <span class=\"_ _1\"> </span>la <span class=\"_ _9\"> </span>Societ\u00e0 <span class=\"_ _1\"> </span>controllante, <span class=\"_ _9\"> </span>le <span class=\"_ _1\"> </span>societ\u00e0<span class=\"_ _567\"> </span>controllate e collegate, nonch\u00e9 con gli altri soggetti collegati ai sensi dell\u2019art. 53 TUB e/o<span class=\"_ _567\"> </span>dell\u2019Art. 2391-bis c.c. (inclusi i soggetti trattati ai sensi dell\u2019Art. 136 TUB in conformit\u00e0 alla<span class=\"_ _567\"> </span>normativa anche interna vigente), evidenziando in particolare i saldi dei rapporti di c/c e dei<span class=\"_ _567\"> </span>dossier titoli alla chiusura dell\u2019esercizio.<span class=\"_ _567\"> </span>I \u2013 Societ\u00e0 controllante<span class=\"_ _567\"> </span>In data 3 luglio 2023, Banco di Desio e della Brianza S.p.A. ha sottoscritto, con Brianza Unione<span class=\"_ _567\"> </span>di Luigi Gavazzi e Stefano Lado S.A.p.A. (\u201cBrianza Unione\u201d), un accordo per la sottoscrizione<span class=\"_ _567\"> </span>da parte <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>quest\u2019ultima <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>Bond <span class=\"_ _b\"></span>Tier <span class=\"_ _b\"></span>2 <span class=\"_ _b\"></span>Subordinato 10Y <span class=\"_ _b\"></span>non <span class=\"_ _b\"></span>call <span class=\"_ _b\"></span>5Y <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>importo <span class=\"_ _b\"></span>pari <span class=\"_ _b\"></span>a<span class=\"_ _567\"> </span>60 milioni di euro.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019emissione del Bond Tier 2 Subordinato da parte di Banco Desio \u00e8 stata contestuale all\u2019emissione,<span class=\"_ _567\"> </span>da parte di Brianza Unione, di un prestito obbligazionario nella forma di private placement con<span class=\"_ _567\"> </span>le medesime caratteristiche, interamente sottoscritto da investitori professionali.<div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsed gs117e\">Le due emissioni di Bond Tier 2 Subordinati si collocano nel pi\u00f9 ampio contesto di un\u2019operazione </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs117f\">finalizzata <span class=\"_ _38\"> </span>a <span class=\"_ _38\"> </span>determinare <span class=\"_ _9\"> </span>l\u2019apposizione  di <span class=\"_ _9\"> </span>una  passivit\u00e0 <span class=\"_ _9\"> </span>Tier  2 <span class=\"_ _9\"> </span>nel <span class=\"_ _38\"> </span>quadro <span class=\"_ _9\"> </span>della  disciplina </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1180\">prudenziale <span class=\"_ _a\"></span>applicabile <span class=\"_ _2\"></span>ai <span class=\"_ _a\"></span>sensi <span class=\"_ _2\"></span>del <span class=\"_ _a\"></span>CRR <span class=\"_ _2\"></span>ai <span class=\"_ _a\"></span>fini <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>vigilanza <span class=\"_ _a\"></span>prudenziale <span class=\"_ _2\"></span>individuale <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>consolidata, </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs1181\">rispettivamente di Banco Desio e del Gruppo Bancario Banco Desio (l\u2019\u201cOperazione\u201d). </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1f7 gs1182\">Entrambi i Bond Tier 2 Subordinati sono stati destinati alla negoziazione sul Segmento ExtraMOT </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs1183\">PRO del Mercato ExtraMOT gestito da Borsa Italiana S.p.A.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws3f gs1184\">Per i dettagli dell\u2019operazione, si rinvia al documento informativo, redatto da Banco Desio ai </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws131 gs1185\">sensi e per gli effetti dell\u2019art. 5 del Regolamento OPC r<span class=\"_ _2\"></span>eso disponibile al pubblico, nei termini di </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf8 gs1186\">legge, presso la sede sociale di Banco Desio, sulla piattaforma di stoccaggio 1INFO (all\u2019indirizzo </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsfb gs1187\">www<span class=\"_ _a\"></span>.1info.it), nonch\u00e9 sul sito internet di Banco Desio (sezione La Banca/Governance/Documenti </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs1188\">societari/Soggetti collegati). </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws167 gs1189\">Alla chiusura dell\u2019esercizio, i saldi debitori (verso clientela) nei confr<span class=\"_ _2\"></span>onti della Controllante </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws141 gs118a\">Brianza Unione di Luigi Gavazzi e Stefano Lado SapA ammontano a complessivi Euro 0,5 milioni </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs118b\">riferiti <span class=\"_ _8\"></span>al <span class=\"_ _b\"></span>rapporto <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>conto <span class=\"_ _8\"></span>corrente <span class=\"_ _b\"></span>a <span class=\"_ _8\"></span>visto <span class=\"_ _8\"></span>detenuto <span class=\"_ _b\"></span>presso <span class=\"_ _b\"></span>Banco <span class=\"_ _8\"></span>Desio. <span class=\"_ _8\"></span>Si <span class=\"_ _b\"></span>segnala, <span class=\"_ _8\"></span>altres\u00ec, </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs118c\">la posizione relativa al Dossier Titoli in custodia e amministrazione pari ad Eur<span class=\"_ _2\"></span>o 731,1 milioni.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws85 gs118d\">Con la medesima Societ\u00e0 \u00e8 stato rinnovato l\u2019accordo di servizio disciplinante i diritti e obblighi </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws14a gs118e\">recipr<span class=\"_ _2\"></span>oci inerenti alle attivit\u00e0 contabili e segnaletiche delegate a Banco Desio relativamente </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsc3 gs118f\">al consolidamento prudenziale ai sensi degli artt. 11 e 99 del Regolamento UE n. 575/2013 </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1190\">(CRR) <span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>\u00e8 stato <span class=\"_ _a\"></span>stipulato un <span class=\"_ _a\"></span>contratto di <span class=\"_ _2\"></span>locazione <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>una porzione <span class=\"_ _a\"></span>immobiliare <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>uso uf<span class=\"_ _2\"></span>ficio </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws247 gs1191\">in Desio per la durata da febbraio 2025 a dicembre 2026. I corrispettivi a favor<span class=\"_ _2\"></span>e di Banco </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1192\">Desio <span class=\"_ _2\"></span>sono <span class=\"_ _a\"></span>di ammontar<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>esiguo <span class=\"_ _a\"></span>e sono <span class=\"_ _a\"></span>stati <span class=\"_ _2\"></span>comunque <span class=\"_ _2\"></span>determinati <span class=\"_ _a\"></span>con <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>stessa <span class=\"_ _2\"></span>metodologia </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsbf gs1193\">degli analoghi accordi con le societ\u00e0 Contr<span class=\"_ _2\"></span>ollate. Si precisa che anche tale operazione ricade </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws100 gs1194\">nell\u2019ambito di applicazione dell\u2019art. 136 TUB in virt\u00f9 delle cariche rivestite da alcuni Esponenti di </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws144 gs1195\">cui al successivo paragrafo \u201cOperazioni con Esponenti e con soggetti riconducibili agli stessi\u201d.<span class=\"_ _567\"> </span></div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gs1196\">II - Operazioni con Esponenti e con soggetti riconducibili agli stessi<span class=\"_ _567\"> </span></div><div class=\"t m0 h2d ff9 fs19 fc0 sc0 ls0 ws0 gs1197\">83<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls5 ws11 gs1198\">Per <span class=\"_ _24\"> </span>quanto <span class=\"_ _24\"> </span>riguarda <span class=\"_ _24\"></span>le <span class=\"_ _24\"> </span>operazioni <span class=\"_ _24\"> </span>di <span class=\"_ _1\"> </span>affidamento <span class=\"_ _1d\"></span>approvate <span class=\"_ _24\"> </span>nel <span class=\"_ _24\"> </span>2025 <span class=\"_ _1\"> </span>ai <span class=\"_ _24\"></span>sensi <span class=\"_ _24\"> </span>dell'art. <span class=\"_ _24\"> </span>53 </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls5 ws10c gs1199\">del TUB (anche in conformit\u00e0 alle nuove disposizioni introdotte dal Decr<span class=\"_ _2\"></span>eto Legislativo di </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls5 ws195 gs119a\">recepimento della Dir<span class=\"_ _2\"></span>ettiva 2013/36/UE, c.d. CRD IV) e/o dell\u2019art. 2391-bis c.c. (inclusi i </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls5 ws145 gs119b\">soggetti trattati ai sensi dell\u2019Art. 136 TUB in conformit\u00e0 alla normativa anche interna vigente),<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls5 ws89 gs11c2\">si segnala che si \u00e8 trattato principalmente di ordinarie operazioni di er<span class=\"_ _2\"></span>ogazione del credito a<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls5 ws153 gs11c3\">Esponenti del Banco e/o a soggetti agli stessi connessi (per tali intendendosi gli amministratori,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls5 ws52 gs11c4\">i sindaci ed i dirigenti con responsabilit\u00e0 strategiche nel Banco e nelle societ\u00e0 in rapporto di<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls5 ws11 gs11c5\">controllo). <span class=\"_ _8\"></span>T<span class=\"_ _3\"></span>ali <span class=\"_ _8\"></span>legami <span class=\"_ _1d\"></span>non <span class=\"_ _1d\"></span>hanno <span class=\"_ _8\"></span>influito <span class=\"_ _1d\"></span>sull\u2019applicazione <span class=\"_ _1d\"></span>dei <span class=\"_ _8\"></span>normali <span class=\"_ _1d\"></span>criteri <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>valutazione<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls5 ws0 gs11c6\">del merito creditizio.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws103 gs11c7\">L<span class=\"_ _a\"></span>\u2019ammontare complessivo accor<span class=\"_ _2\"></span>dato sulle n. 34 posizioni in essere al 31 dicembre 2025 \u00e8 pari<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs11c8\">ad Euro 8,5 milioni cir<span class=\"_ _2\"></span>ca e i relativi utilizzi ammontano globalmente a Euro 3 milioni cir<span class=\"_ _2\"></span>ca.<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs11c9\">Per <span class=\"_ _3\"></span>quanto <span class=\"_ _a\"></span>concerne <span class=\"_ _a\"></span>i <span class=\"_ _a\"></span>rapporti <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>raccolta <span class=\"_ _a\"></span>intrattenuti <span class=\"_ _a\"></span>dal <span class=\"_ _a\"></span>Banco <span class=\"_ _a\"></span>direttamente <span class=\"_ _3\"></span>con <span class=\"_ _a\"></span>gli <span class=\"_ _a\"></span>Esponenti,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs11ca\">nonch\u00e9 <span class=\"_ _1d\"></span>con <span class=\"_ _1d\"></span>soggetti <span class=\"_ _24\"></span>connessi <span class=\"_ _1d\"></span>si <span class=\"_ _1d\"></span>segnala <span class=\"_ _1d\"></span>altres\u00ec <span class=\"_ _1d\"></span>che <span class=\"_ _1d\"></span>i <span class=\"_ _24\"></span>saldi <span class=\"_ _1d\"></span>complessivi <span class=\"_ _1d\"></span>al <span class=\"_ _24\"></span>31 <span class=\"_ _1d\"></span>dicembre <span class=\"_ _8\"></span>2025<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws85 gs11cb\">ammontano ad Euro 377,5 milioni cir<span class=\"_ _2\"></span>ca nei debiti verso la clientela (comprensivo di Euro 351,1<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs11cc\">milioni circa nei dossier titoli).<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsf3 gs11cd\">Sono esclusi dai computi suddetti le operazioni e i saldi riferiti alla Societ\u00e0 controllante di cui al<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs11ce\">precedente paragrafo I ed alle Societ\u00e0 contr<span class=\"_ _2\"></span>ollate e collegate.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs11cf\">Il <span class=\"_ _2\"></span>dettaglio relativo <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>predetti <span class=\"_ _2\"></span>rapporti di <span class=\"_ _2\"></span>affidamento <span class=\"_ _2\"></span>e di <span class=\"_ _2\"></span>raccolta di <span class=\"_ _2\"></span>cui al <span class=\"_ _a\"></span>presente paragrafo<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs11d0\">\u00e8 esposto nella seguente tavola:<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsfd gs11d1\">In conformit\u00e0 alla Delibera Consob n. 15519 del 27 luglio 2006 si precisa che l\u2019incidenza comple<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs11d2\">ssiva <span class=\"_ _24\"> </span>dei <span class=\"_ _1\"> </span>saldi, <span class=\"_ _24\"> </span>indicati <span class=\"_ _1\"> </span>nei <span class=\"_ _24\"> </span>precedenti <span class=\"_ _24\"> </span>paragrafi, <span class=\"_ _1\"> </span>sotto <span class=\"_ _1\"> </span>il <span class=\"_ _24\"> </span>profilo <span class=\"_ _24\"> </span>patrimoniale, <span class=\"_ _1\"> </span>finanziario <span class=\"_ _24\"> </span>ed<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsa7b\">economico, risulta sostanzialmente marginale.<span class=\"_ _567\"> </span></div><div class=\"gs11d3\"><table class=\"s w811 h265\" id=\"_c55f237a-22b0-42a9-89db-3dd40b189caf\"><tr><td></td><td class=\"t m0 x2a15 h27 y46e0 ff6 fs16 fc0 sc0 ls0 ws0\">Saldi al 31.12.2025<span class=\"_ _567\"> </span></td></tr><tr><td></td><td class=\"t m0 xb6d h27 y46e1 ff6 fs16 fc0 sc0 ls0 ws0\">(Espressi in Eur<span class=\"_ _2\"></span>o/milioni)<span class=\"_ _567\"> </span></td></tr><tr><td class=\"t m0 xb73 h2c y46e2 ffb fs16 fc0 sc0 ls0 ws0\">Operazioni di affidamento:<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"c n x304 y46e3 w812 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Ammontare accor<span class=\"_ _2\"></span>dato<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a16 y46e3 w28d h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">8,5<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y46e4 w813 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Ammontare utilizzato<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a17 y46e4 w28d h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">3,0<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"t m0 xb73 h27 y46e5 ff6 fs16 fc0 sc0 ls0 ws0\">Operazioni di raccolta:<span class=\"_ _567\"> </span></td><td></td></tr><tr><td class=\"c n x304 y4534 w814 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Ammontare c/c e d/r (a)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a18 y4534 w559 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">26,4<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y46e6 w815 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">Ammontare dossier titoli (b)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a19 y46e6 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">351,1<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3f41 w816 h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale (a+b)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a1a y3f41 w25c h19c\"><div class=\"t m0 x2a1 h28 y3dd3 ff9 fs16 fc0 sc0 ls0 ws0\">377,5<span class=\"_ _567\"> </span></div></td></tr></table></div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gs11bd\">V \u2013 Altre operazioni<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs11be\">Per <span class=\"_ _24\"></span>quanto <span class=\"_ _24\"></span>riguarda <span class=\"_ _1d\"></span>le <span class=\"_ _24\"> </span>altre <span class=\"_ _24\"> </span>operazioni <span class=\"_ _24\"> </span>significative <span class=\"_ _24\"> </span>con <span class=\"_ _24\"> </span>Esponenti <span class=\"_ _24\"> </span>e <span class=\"_ _24\"> </span>con <span class=\"_ _1\"> </span>soggetti <span class=\"_ _24\"></span>connessi<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1dd gs11bf\">si segnala l\u2019aggiornamento delle condizioni economiche applicate a Esponenti aziendali e<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs11c0\">soggetti connessi in allineamento all\u2019andamento del mercato.</div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-713": {
   "value": "<div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gs1177\">1 - Informazioni sui compensi dei dirigenti con responsabilit\u00e0 strategica<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws140 gs1178\">Per le informazioni sui compensi relativi a chi ha il poter<span class=\"_ _2\"></span>e e la responsabilit\u00e0, direttamente o<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1179\">indirettamente, <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>pianificazione, <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>direzione <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>del <span class=\"_ _1d\"></span>controllo <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>Banca,<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs117a\">definizione <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>rientrano <span class=\"_ _8\"></span>gli <span class=\"_ _1d\"></span>amministratori, <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>membri <span class=\"_ _8\"></span>degli <span class=\"_ _1d\"></span>organi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>controllo <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>dirigenti<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws146 gs117b\">con tali responsabilit\u00e0 strategiche, si rinvia alla \u201cRelazione sulle Politiche di Remunerazione del<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd4 gsa94\">Gruppo\u201d al 31 dicembre 2025 r<span class=\"_ _2\"></span>edatta ai sensi dell\u2019Art. 123-ter TUF e pubblicata sul sito internet<span class=\"_ _567\"> </span> </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs117c\">all\u2019indirizzo www<span class=\"_ _2\"></span>.bancodesio.it.<span class=\"_ _567\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-7": {
   "value": "Brianza Unione di Luigi Gavazzi e Stefano Lado SapA",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-673": {
   "value": "Parte I .<span class=\"ff7\"> Accor<span class=\"_ _2\"></span>di di pagamento<span class=\"_ _567\"> </span></span>basati su pr<span class=\"_ _2\"></span>opri strumenti<span class=\"_ _567\"> </span>patrimoniali<span class=\"_ _567\"> </span>A. Informazioni di natura qualitativa<span class=\"_ _567\"> </span>1. Descrizione degli accordi di pagamento basati su pr<span class=\"_ _2\"></span>opri<span class=\"_ _567\"> </span>strumenti patrimoniali<span class=\"_ _567\"> </span>1.1 Remunerazione collegata a sistemi di incentivazione: piani di compensi<span class=\"_ _567\"> </span>basati su azioni<span class=\"_ _567\"> </span>Banco <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>Desio <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>della <span class=\"_ _a\"></span>Brianza <span class=\"_ _2\"></span>S.p.A., <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>qualit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>Capogruppo, <span class=\"_ _2\"></span>predispone <span class=\"_ _a\"></span>l'annuale <span class=\"_ _a\"></span>Relazione<span class=\"_ _567\"> </span>sulla politica in materia di remunerazione e sui compensi corrisposti ai sensi delle vigenti<span class=\"_ _567\"> </span>disposizioni in materia di politiche e prassi di remunerazione e incentivazione della Banca<span class=\"_ _567\"> </span>d'Italia <span class=\"_ _a\"></span>(Circolar<span class=\"_ _2\"></span>e <span class=\"_ _a\"></span>n. <span class=\"_ _a\"></span>285/2013, <span class=\"_ _a\"></span>37\u00b0 <span class=\"_ _2\"></span>aggiornamento <span class=\"_ _3\"></span>del <span class=\"_ _2\"></span>24 <span class=\"_ _3\"></span>novembre <span class=\"_ _a\"></span>2021, <span class=\"_ _a\"></span>Parte <span class=\"_ _a\"></span>Prima, <span class=\"_ _a\"></span>Titolo <span class=\"_ _a\"></span>IV<span class=\"_ _3\"></span>,<span class=\"_ _567\"> </span>Capitolo 2 \"Politiche e prassi di remunerazione e incentivazione\"), dell'art.123-ter del Decr<span class=\"_ _2\"></span>eto<span class=\"_ _567\"> </span>Legislativo <span class=\"_ _2\"></span>58/1998 (\"T<span class=\"_ _7d\"></span>esto Unico <span class=\"_ _a\"></span>della Finanza\" <span class=\"_ _2\"></span>o \"TUF\") <span class=\"_ _a\"></span>e successive <span class=\"_ _2\"></span>modificazioni e <span class=\"_ _a\"></span>dell'art.<span class=\"_ _567\"> </span>84-quater <span class=\"_ _38\"> </span>della <span class=\"_ _38\"> </span>delibera  Consob <span class=\"_ _9\"> </span>n.11971/1999  e <span class=\"_ _9\"> </span>successive <span class=\"_ _38\"> </span>modificazioni  (\"Regolamento<span class=\"_ _567\"> </span>Emittenti\").<span class=\"_ _567\"> </span>La politica in materia di remunerazione (\"Policy\") rappr<span class=\"_ _2\"></span>esenta un\u2019importante leva gestionale, ai<span class=\"_ _567\"> </span>fini <span class=\"_ _7d\"></span>di <span class=\"_ _7d\"></span>attrarre, <span class=\"_ _7d\"></span>motivare <span class=\"_ _7d\"></span>e <span class=\"_ _7d\"></span>trat<span class=\"_ _b\"></span>tenere <span class=\"_ _7d\"></span>il <span class=\"_ _7d\"></span>management <span class=\"_ _7d\"></span>e <span class=\"_ _3\"></span>il <span class=\"_ _7d\"></span>personale <span class=\"_ _7d\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _7d\"></span>orientarne <span class=\"_ _3\"></span>i <span class=\"_ _7d\"></span>comportamenti<span class=\"_ _567\"> </span>verso <span class=\"_ _24\"> </span>una <span class=\"_ _1\"> </span>logica <span class=\"_ _24\"> </span>di <span class=\"_ _24\"> </span>contenimento <span class=\"_ _1\"> </span>dei <span class=\"_ _24\"> </span>rischi <span class=\"_ _1\"> </span>assunti <span class=\"_ _24\"> </span>dall\u2019intermediario <span class=\"_ _1\"> </span>(inclusi <span class=\"_ _24\"> </span>quelli <span class=\"_ _1\"> </span>legali <span class=\"_ _24\"> </span>e<span class=\"_ _567\"> </span>reputazionali) e <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>tutela <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>fidelizzazione <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>cliente, <span class=\"_ _b\"></span>in un\u2019ott<span class=\"_ _b\"></span>ica di <span class=\"_ _b\"></span>correttezza <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>condotte<span class=\"_ _567\"> </span>e <span class=\"_ _8\"></span>gestione <span class=\"_ _1d\"></span>dei <span class=\"_ _1d\"></span>conflitti <span class=\"_ _1d\"></span>di <span class=\"_ _8\"></span>interesse. <span class=\"_ _8\"></span>Essa <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _1d\"></span>inoltre <span class=\"_ _8\"></span>funzionale <span class=\"_ _1d\"></span>al <span class=\"_ _8\"></span>perseguimento <span class=\"_ _1d\"></span>del <span class=\"_ _1d\"></span>successo<span class=\"_ _567\"> </span>sostenibile, <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>si <span class=\"_ _a\"></span>sostanzia <span class=\"_ _a\"></span>nella <span class=\"_ _a\"></span>creazione <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>valore <span class=\"_ _3\"></span>nel <span class=\"_ _a\"></span>lungo <span class=\"_ _2\"></span>termine <span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>beneficio <span class=\"_ _a\"></span>degli <span class=\"_ _a\"></span>azionisti<span class=\"_ _567\"> </span>tenendo conto degli interessi di tutti gli stakeholder rilevanti per il Gruppo.<span class=\"_ _567\"> </span>La <span class=\"_ _9\"> </span>Policy <span class=\"_ _9\"> </span>2025 <span class=\"_ _9\"> </span>definisce <span class=\"_ _9\"> </span>le <span class=\"_ _9\"> </span>linee <span class=\"_ _9\"> </span>guida <span class=\"_ _9\"> </span>dei <span class=\"_ _9\"> </span>sistemi <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>remunerazione <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>incentivazione <span class=\"_ _9\"> </span>del<span class=\"_ _567\"> </span>personale del Gruppo con l\u2019obiettivo di favorire il perseguimento delle strategie, degli obiettivi<span class=\"_ _567\"> </span>e <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>risultati <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>lungo <span class=\"_ _8\"></span>periodo, <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>coer<span class=\"_ _2\"></span>enza <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>quadro <span class=\"_ _8\"></span>generale <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>politiche <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>governo <span class=\"_ _8\"></span>e<span class=\"_ _567\"> </span>di gestione <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>rischi <span class=\"_ _b\"></span>nel rispetto <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>livelli <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>liquidit\u00e0 <span class=\"_ _b\"></span>e patrimonializzazione. <span class=\"_ _b\"></span>Con <span class=\"_ _b\"></span>riferimento<span class=\"_ _567\"> </span>ai fattori ESG (Environmental, Social, Governance), la Policy 2025, pr<span class=\"_ _2\"></span>oseguendo il percorso<span class=\"_ _567\"> </span>avviato negli anni scorsi, rafforza ulteriormente la corr<span class=\"_ _2\"></span>elazione tra la remunerazione variabile<div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsbe1\">Per <span class=\"_ _b\"></span>maggiori <span class=\"_ _b\"></span>informazioni <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>dettaglio <span class=\"_ _b\"></span>si <span class=\"_ _8\"></span>rinvia a <span class=\"_ _8\"></span>quanto contenuto <span class=\"_ _b\"></span>nei <span class=\"_ _8\"></span>documenti \u201cRelazione </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsa7 gsbe2\">sulla politica in materia di remunerazione 2025 e sui compensi corrisposti 2024\u201d e \u201cDocumento </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsa4 gsbe3\">Informativo relativo al Piano \u201csistema incentivante 2025\u201d basato sull\u2019assegnazione di phantom </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws99 gs11d5\">shares\u201d e \u201cDocumento informativo r<span class=\"_ _2\"></span>elativo al piano di incentivazione di lungo termine \u201cL<span class=\"_ _a\"></span>TI </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws23c gsbe4\">2024-2026\u201d basato sull\u2019assegnazione di phantom shares\u201d, pubblicati nel sito istituzionale </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsbe5\">all\u2019indirizzo www<span class=\"_ _2\"></span>.bancodesio.it.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsbe6\">.<span class=\"_ _567\"> </span></div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gs11d6\">1.2 Piani di compensi basati su azioni di esercizi pr<span class=\"_ _2\"></span>ecedenti<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsc1 gs11d7\">Il Consiglio di Amministrazione di Banco Desio in data 11 febbraio 2025 ha preso atto della </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs11d8\">maturazione, nell\u2019esercizio 2025, della componente azionaria delle quote differite di incentivo </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws12a gs11d9\">di breve termine, riferite ai Piani di incentivazione basati sull\u2019assegnazione di phantom shar<span class=\"_ _2\"></span>es </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs11da\">Banco Desio in corso di validit\u00e0 e approvati sulla base delle pr<span class=\"_ _2\"></span>ecedenti delibere assembleari.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws28 gs11db\">Per un maggior dettaglio sulle modalit\u00e0 e sui termini di attribuzione delle azioni a valere sui </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws9 gs11dc\">Piani sopra richiamati si rinvia ai relativi \u201cDocumenti Informativi\u201d pubblicati sul sito istituzionale </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs11dd\">all\u2019indirizzo www<span class=\"_ _2\"></span>.bancodesio.it.<span class=\"_ _567\"> </span></div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gsbf0\">1.3 Rappresentazione dei piani di compensi basati su azioni<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws1b4 gsbf1\">Le componenti di remunerazione per il personale pi\u00f9 rilevante sopra descritte (STI 2022, STI </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws8d gsbf2\">2023, STI 2024 e L<span class=\"_ _3\"></span>TI 2024-2026), che prevedono il pagamento basato su phantom shares di </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsbf3\">Banco <span class=\"_ _b\"></span>Desio, <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>configurano <span class=\"_ _b\"></span>come <span class=\"_ _b\"></span>piani <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>gruppo <span class=\"_ _b\"></span>\"cash <span class=\"_ _b\"></span>settled\" <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>accordo <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>previsioni </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gs11de\">del principio contabile IFRS 2 Pagamenti basati su azioni.<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws4c gsbf5\">T<span class=\"_ _3\"></span>ali pagamenti basati su azioni sono rilevati nel bilancio consolidato nella voce dello stato </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsc8 gsbf6\">patrimoniale passivo \"Fondi per rischi ed oneri\" in contropartita del conto economico nella </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsbf7\">voce \"Spese per il personale\".<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws261 gsbf8\">Le societ\u00e0 controllate invece, nel pr<span class=\"_ _2\"></span>oprio bilancio separato, contabilizzano il costo di competenza </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsdf gsbf9\">del periodo nella voce di conto economico \"Spese per il personale\" in contropartita della voce </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws0 gsbfa\">\u201cRiserve\u201d di patrimonio netto.<span class=\"_ _567\"> </span></div><div class=\"t m0 h13 ff1d fs3 fc2 sc0 ls75 ws0 gs11df\">B. Informazioni di natura quantitativa<span class=\"_ _567\"> </span></div><div class=\"t m0 h8 ff6 fs3 fc2 sc0 ls0 ws0 gsbfd\">2. Altre informazioni<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gsbff\">Con <span class=\"_ _b\"></span>riferimento <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>quanto del<span class=\"_ _b\"></span>iberato dal <span class=\"_ _b\"></span>Consigl<span class=\"_ _b\"></span>io d<span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>Amministrazione d<span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>Banco Desio <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>data </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsea gsc00\">11 marzo 2025 relativamente al piano di compensi basati su azioni appr<span class=\"_ _2\"></span>ovato dall\u2019Assemblea </div>Come previsto dalle Disposizioni di V<span class=\"_ _2\"></span>igilanza della Banca d\u2019Italia, nei casi in cui la remunerazione<span class=\"_ _567\"> </span>variabile individuale annua risulti inferiore o pari alla soglia di rilevanza di 50 mila eur<span class=\"_ _2\"></span>o e<span class=\"_ _567\"> </span>contestualmente inferiore o pari a un terzo della r<span class=\"_ _2\"></span>emunerazione totale individuale annua, il<span class=\"_ _567\"> </span>relativo importo riconosciuto \u00e8 er<span class=\"_ _2\"></span>ogato cash e in un\u2019unica soluzione.<span class=\"_ _567\"> </span>Per allineare gli inter<span class=\"_ _2\"></span>essi tra management e azionisti e supportare il Piano Strategico Beyond<span class=\"_ _567\"> </span>26, remunerando le risorse strategiche del Gruppo in funzione della cr<span class=\"_ _2\"></span>eazione di valore nel<span class=\"_ _567\"> </span>medio-lungo termine, il Gruppo ha in essere il piano Long T<span class=\"_ _7d\"></span>erm Incentive (L<span class=\"_ _a\"></span>TI) correlato alle<span class=\"_ _567\"> </span>performance <span class=\"_ _a\"></span>da <span class=\"_ _2\"></span>conseguire <span class=\"_ _a\"></span>nel <span class=\"_ _a\"></span>triennio <span class=\"_ _2\"></span>2024-2026, <span class=\"_ _a\"></span>che <span class=\"_ _2\"></span>si <span class=\"_ _a\"></span>affianca <span class=\"_ _a\"></span>al <span class=\"_ _2\"></span>piano <span class=\"_ _a\"></span>Short <span class=\"_ _2\"></span>T<span class=\"_ _3\"></span>erm <span class=\"_ _2\"></span>Incentive<span class=\"_ _567\"> </span>(STI) 2025.<span class=\"_ _567\"> </span>Il Piano \u201cL<span class=\"_ _3\"></span>TI 2024-2026\u201d \u00e8 destinato a circa 40 ruoli manageriali del Gruppo (inclusi gli appartenenti<span class=\"_ _567\"> </span>alle funzioni di controllo, mediante KPI dedicati), selezionati in base al livello della posizione<span class=\"_ _567\"> </span>e all\u2019impatto sul business, inclusi l\u2019Amministratore Delegato e i dirigenti con r<span class=\"_ _2\"></span>esponsabilit\u00e0<span class=\"_ _567\"> </span>strategiche di Capogruppo e di Fides, considerati fondamentali per le rispettive competenze<span class=\"_ _567\"> </span>al <span class=\"_ _9\"> </span>fine  dell\u2019implementazione <span class=\"_ _9\"> </span>e <span class=\"_ _38\"> </span>del <span class=\"_ _9\"> </span>successo  del <span class=\"_ _9\"> </span>Piano <span class=\"_ _9\"> </span>Strategico  2024-2026 <span class=\"_ _9\"> </span>\u201cBeyond <span class=\"_ _38\"> </span>26\u201d,<span class=\"_ _567\"> </span>approvato dal Consiglio di Amministrazione il 23 novembr<span class=\"_ _2\"></span>e 2023, con facolt\u00e0 di individuarne<span class=\"_ _567\"> </span>eventualmente ulteriori in ragione di cambiamenti organizzativi o in ottica di attraction e retention<span class=\"_ _567\"> </span>(i \u201cDestinatari\u201d). L<span class=\"_ _a\"></span>\u2019incentivo correlato al Piano L<span class=\"_ _3\"></span>TI (incentivo L<span class=\"_ _a\"></span>TI) prevede anche l\u2019assegnazione di<span class=\"_ _567\"> </span>\u201cphantom shares Banco Desio\u201d che avverr\u00e0 al termine del periodo di performance, nel 2027, a<span class=\"_ _567\"> </span>valle della verifica <span class=\"_ _2\"></span>del conseguimento dei risultati nel <span class=\"_ _2\"></span>periodo di V<span class=\"_ _2\"></span>esting.<span class=\"_ _567\"> </span>Per i Piani Short T<span class=\"_ _3\"></span>erm Incentive e Long T<span class=\"_ _3\"></span>erm Incentive, per le azioni maturate (up-front e dif<span class=\"_ _2\"></span>ferite)<span class=\"_ _567\"> </span>\u00e8 previsto un periodo di r<span class=\"_ _2\"></span>etention di un anno, che decorre dal momento della maturazione;<span class=\"_ _567\"> </span>l\u2019effettivo riconoscimento al beneficiario avviene al termine di tale periodo.<span class=\"_ _567\"> </span>Sia <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>quota <span class=\"_ _2\"></span>up-front, <span class=\"_ _2\"></span>sia <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>quote <span class=\"_ _2\"></span>differite <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>soggette <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>meccanismi <span class=\"_ _2\"></span>di malus <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>di claw-back,<span class=\"_ _567\"> </span>cos\u00ec come declinati nella Policy<span class=\"_ _a\"></span>.<span class=\"_ _567\"> </span>Oltre ai piani di compensi basati su phantom shar<span class=\"_ _2\"></span>es della Capogruppo, relativi al Piano Short<span class=\"_ _567\"> </span>T<span class=\"_ _3\"></span>erm Incentive 2025 e al Piano Long T<span class=\"_ _3\"></span>erm Incentive 2024-2026, l'Assemblea Ordinaria degli<span class=\"_ _567\"> </span>Azionisti di Banco di Desio e della Brianza S.p.A. in data 17 aprile 2025 ha approvato:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _159\"> </span><span class=\"ff7 fc0 ls1 wse0\">la politica in materia d<span class=\"_ _b\"></span>i remunerazione per l\u2019eser<span class=\"_ _2\"></span>cizio 2025 contenuta nella Sezione I della<span class=\"_ _567\"> </span></span>\u201cRelazione sulla politica in materia di remunerazione 2025 e sui compensi corrisposti 2024\u201d e<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsc6\">la relazione sui compensi corrisposti nell\u2019eser<span class=\"_ _2\"></span>cizio 2024 contenuta nella Sezione II della<span class=\"_ _567\"> </span></span>medesima \u201cRelazione sulla politica in materia di remunerazione 2025 e sui compensi<span class=\"_ _567\"> </span>corrisposti 2024\u201d.<span class=\"_ _567\"> </span><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws16 gs11e1\">ordinaria degli azionisti del 18 aprile 2024, sono state complessivamente assegnate n. 62.206 </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs11e2\">phantom shares Banco Desio a 8 beneficiari (7 dipendenti di Banco Desio e 1 della contr<span class=\"_ _2\"></span>ollata </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs11e3\">Fides) <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>(i) <span class=\"_ _2\"></span>n. <span class=\"_ _a\"></span>37.324 <span class=\"_ _2\"></span>relative <span class=\"_ _a\"></span>alla <span class=\"_ _2\"></span>quota <span class=\"_ _2\"></span>upfront <span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>(ii) <span class=\"_ _a\"></span>n. <span class=\"_ _2\"></span>24.882 <span class=\"_ _2\"></span>relative <span class=\"_ _a\"></span>alle <span class=\"_ _2\"></span>quote <span class=\"_ _2\"></span>differite <span class=\"_ _a\"></span>nei </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws16 gs11e4\">due anni successivi, la cui maturazione rimane subordinata alle r<span class=\"_ _2\"></span>egole del Piano, ivi comprese </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs11e5\">la <span class=\"_ _9\"> </span>positiva <span class=\"_ _9\"> </span>verifica <span class=\"_ _38\"> </span>di <span class=\"_ _9\"> </span>future <span class=\"_ _9\"> </span>condizioni <span class=\"_ _9\"> </span>consolidate <span class=\"_ _9\"> </span>nonch\u00e9  l\u2019assenza <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>comportamenti <span class=\"_ _9\"> </span>di </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs11e6\">misconduct. Si <span class=\"_ _b\"></span>precisa <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>Capogruppo <span class=\"_ _b\"></span>Banco Desio <span class=\"_ _b\"></span>ha <span class=\"_ _b\"></span>riconosciuto <span class=\"_ _b\"></span>ai <span class=\"_ _b\"></span>propri <span class=\"_ _b\"></span>7 beneficiari </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs11e7\">n. 57.051 <span class=\"_ _2\"></span>phantom shares <span class=\"_ _2\"></span>Banco Desio, <span class=\"_ _2\"></span>di cui n. <span class=\"_ _2\"></span>34.231 r<span class=\"_ _2\"></span>elative alla quota <span class=\"_ _2\"></span>up-front e <span class=\"_ _2\"></span>n. 22.820 </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs11e8\">relative alle quote dif<span class=\"_ _2\"></span>ferite come sopra specificato.<span class=\"_ _567\"> </span></div><div class=\"t m0 h46 ff6 fs2 fc0 sc0 ls0 ws0 gs11e9\">2.1 Impatti economici<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsfe gs1177\">Relativamente ai sistemi di incentivazione in azioni del personale pi\u00f9 rilevante, per l\u2019anno 2025 </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws148 gs11ea\">Banco Desio ha stanziato un onere atteso di 2,3 milioni di eur<span class=\"_ _2\"></span>o da ricondursi sostanzialmente al\u201d </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 wsd7 gs1178\">Piano Phantom Shares 2025\u201d della Capogruppo, unitamente ad un minor oner<span class=\"_ _2\"></span>e di 0,6 milioni di </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs1179\">euro <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>adeguamento <span class=\"_ _2\"></span>del <span class=\"_ _a\"></span>piano <span class=\"_ _2\"></span>\u201cPhantom <span class=\"_ _a\"></span>shares <span class=\"_ _a\"></span>2024\u201d <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>il <span class=\"_ _a\"></span>quale <span class=\"_ _2\"></span>era <span class=\"_ _a\"></span>stato <span class=\"_ _2\"></span>accantonato <span class=\"_ _a\"></span>alla </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs117a\">fine <span class=\"_ _2\"></span>dell\u2019esercizio <span class=\"_ _2\"></span>precedente <span class=\"_ _2\"></span>2,3 <span class=\"_ _2\"></span>milioni di <span class=\"_ _a\"></span>euro. <span class=\"_ _2\"></span>Per quanto <span class=\"_ _a\"></span>attiene, invece, <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>Piano \u201cL<span class=\"_ _7d\"></span>TI 2024-<span class=\"_ _567\"> </span></div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws170 gs117b\">2026\u201d al 31 dicembre 2025 risulta stanziato un oner<span class=\"_ _2\"></span>e atteso di 2,6 milioni di euro unitamente </div><div class=\"t m0 h3 ff7 fs3 fc0 sc0 ls0 ws16 gsa94\">ad un minor onere di 0,3 milioni per adeguamento della valutazione del bonus pool avvenuta </div><div class=\"t m0 h3 ff8 fs3 fc0 sc0 ls0 ws0 gs117c\">nel 2025 rispetto all\u2019onere stanziato a fine 2024 pari a 3,2 milioni di eur<span class=\"_ _2\"></span>o.<span class=\"_ _567\"> </span></div>del management e del personale e le azioni strategiche inerenti alle tematiche ESG \u2013 anche<span class=\"_ _567\"> </span>con <span class=\"_ _8\"></span>l\u2019individuazione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>specifici <span class=\"_ _8\"></span>KPI <span class=\"_ _8\"></span>- <span class=\"_ _8\"></span>come <span class=\"_ _1d\"></span>declinate <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>Masterplan <span class=\"_ _8\"></span>aziendale. <span class=\"_ _8\"></span>La <span class=\"_ _8\"></span>politica <span class=\"_ _8\"></span>in<span class=\"_ _567\"> </span>materia di remunerazione del Gruppo Banco Desio \u00e8 neutrale rispetto al gener<span class=\"_ _2\"></span>e del personale.<span class=\"_ _567\"> </span>La remunerazione del personale dipendente del Gruppo pr<span class=\"_ _2\"></span>evede una componente variabile<span class=\"_ _567\"> </span>(incentivo) collegata al sistema di incentivazione con periodicit\u00e0 annuale (Short T<span class=\"_ _3\"></span>erm Incentive),<span class=\"_ _567\"> </span>il <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>riconoscimento <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _b\"></span>subordinato <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>contestuale <span class=\"_ _8\"></span>positiva <span class=\"_ _8\"></span>verifica <span class=\"_ _b\"></span>di <span class=\"_ _8\"></span>predefinite <span class=\"_ _8\"></span>condizioni<span class=\"_ _567\"> </span>di accesso (cancelli) costituite da indicatori di adeguatezza patrimoniale, adeguatezza della<span class=\"_ _567\"> </span>liquidit\u00e0 e di redditivit\u00e0. Successivamente alla verifica dei cancelli, ma in via anticipata rispetto<span class=\"_ _567\"> </span>alle eventuali erogazioni, l\u2019ammontar<span class=\"_ _2\"></span>e delle risorse economiche effettivamente disponibile \u00e8<span class=\"_ _567\"> </span>determinato in <span class=\"_ _2\"></span>ragione dei <span class=\"_ _2\"></span>risultati economici <span class=\"_ _2\"></span>conseguiti, definiti <span class=\"_ _2\"></span>e monitorati, <span class=\"_ _2\"></span>in coerenza <span class=\"_ _2\"></span>con<span class=\"_ _567\"> </span>il quadro di pr<span class=\"_ _2\"></span>opensione al rischio del Gruppo, nell\u2019ambito del Risk Appetite Framework.<span class=\"_ _567\"> </span>L<span class=\"_ _a\"></span>\u2019incentivo <span class=\"_ _24\"> </span>del <span class=\"_ _24\"> </span>personale <span class=\"_ _1\"> </span>pi\u00f9 <span class=\"_ _24\"></span>rilevante <span class=\"_ _24\"> </span>identificato <span class=\"_ _24\"> </span>nell\u2019anno <span class=\"_ _24\"> </span>2024 <span class=\"_ _1\"> </span>\u00e8 <span class=\"_ _24\"></span>corrisposto <span class=\"_ _24\"> </span>nell\u2019arco <span class=\"_ _24\"></span>di<span class=\"_ _567\"> </span>cinque o sei anni, suddiviso <span class=\"_ _b\"></span>in una quota up-front e in quattro o cinque quote differite annuali<span class=\"_ _567\"> </span>subordinate <span class=\"_ _1\"> </span>alla <span class=\"_ _9\"> </span>positiva <span class=\"_ _9\"> </span>verifica <span class=\"_ _1\"> </span>di <span class=\"_ _9\"> </span>future <span class=\"_ _1\"> </span>condizioni. <span class=\"_ _9\"> </span>La <span class=\"_ _9\"> </span>quota <span class=\"_ _1\"> </span>up-front <span class=\"_ _9\"> </span>a <span class=\"_ _1\"> </span>prescindere <span class=\"_ _1\"> </span>dal<span class=\"_ _567\"> </span>beneficiario \u00e8 pari al:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsa7\">60% dell\u2019incentivo riconosciuto, nei casi in cui la remunerazione variabile individuale annua<span class=\"_ _567\"> </span></span>sia inferiore a 435 mila eur<span class=\"_ _2\"></span>o;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff7 fc0 wsa7\">40% dell\u2019incentivo riconosciuto, nei casi in cui la remunerazione variabile individuale annua<span class=\"_ _567\"> </span></span>sia pari o superiore a 436 mila eur<span class=\"_ _2\"></span>o.<span class=\"_ _567\"> </span>Il valore di 436 mila eur<span class=\"_ _2\"></span>o rappresenta per il Gruppo il livello di remunerazione variabile di<span class=\"_ _567\"> </span>importo particolarmente elevato, determinato in coerenza al criterio stabilito dalle Disposizioni<span class=\"_ _567\"> </span>di Vigilanza della Banca d\u2019Italia.<span class=\"_ _567\"> </span>Il <span class=\"_ _24\"> </span>50% <span class=\"_ _24\"> </span>della <span class=\"_ _1\"> </span>quota <span class=\"_ _24\"> </span>up-front <span class=\"_ _24\"> </span>dell\u2019incentivo <span class=\"_ _1\"> </span>\u00e8 <span class=\"_ _24\"> </span>riconosciuto <span class=\"_ _24\"> </span>in <span class=\"_ _1\"> </span>\u201cphantom <span class=\"_ _24\"> </span>shares <span class=\"_ _24\"> </span>Banco <span class=\"_ _1\"> </span>Desio\u201d<span class=\"_ _567\"> </span>rappresentative di azioni or<span class=\"_ _2\"></span>dinarie di Banco Desio. Le quote differite sono costituite da:<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">quattro <span class=\"_ _2\"></span>quote <span class=\"_ _2\"></span>annue dif<span class=\"_ _2\"></span>ferite nel <span class=\"_ _a\"></span>periodo quadriennale <span class=\"_ _2\"></span>successivo all\u2019anno <span class=\"_ _a\"></span>di maturazione<span class=\"_ _567\"> </span></span>della <span class=\"_ _1\"> </span>quota <span class=\"_ _1\"> </span>up-front, <span class=\"_ _1\"> </span>per <span class=\"_ _1\"> </span>il <span class=\"_ _1\"> </span>50% <span class=\"_ _1\"> </span>in <span class=\"_ _1\"> </span>phantom <span class=\"_ _1\"> </span>shares <span class=\"_ _1\"> </span>Banco <span class=\"_ _1\"> </span>Desio, <span class=\"_ _1\"> </span>per <span class=\"_ _1\"> </span>il <span class=\"_ _1\"> </span>personale <span class=\"_ _9\"> </span>pi\u00f9<span class=\"_ _567\"> </span>rilevante non indicato al punto precedente;<span class=\"_ _567\"> </span>\u2192<span class=\"_ _7e\"> </span><span class=\"ff8 fc0\">cinque quote <span class=\"_ _2\"></span>annue <span class=\"_ _2\"></span>differite nel <span class=\"_ _2\"></span>periodo quinquennale <span class=\"_ _2\"></span>successivo <span class=\"_ _2\"></span>all\u2019anno di <span class=\"_ _2\"></span>maturazione<span class=\"_ _567\"> </span></span>della <span class=\"_ _1\"> </span>quota <span class=\"_ _1\"> </span>up-front, <span class=\"_ _1\"> </span>per <span class=\"_ _1\"> </span>il <span class=\"_ _1\"> </span>55% <span class=\"_ _1\"> </span>in <span class=\"_ _1\"> </span>phantom <span class=\"_ _1\"> </span>shares <span class=\"_ _1\"> </span>Banco <span class=\"_ _1\"> </span>Desio, <span class=\"_ _1\"> </span>per <span class=\"_ _1\"> </span>il <span class=\"_ _1\"> </span>personale <span class=\"_ _9\"> </span>pi\u00f9<span class=\"_ _567\"> </span>rilevante apicale nel caso in cui l\u2019importo della remunerazione variabile individuale annua<span class=\"_ _567\"> </span>riconosciuta sia pari o superiore a 436 mila eur<span class=\"_ _2\"></span>o.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-8": {
   "value": "Parte L .<span class=\"ff7\"> Informativa di settor<span class=\"_ _2\"></span>e<span class=\"fs3 fc0\"> </span></span>Il Gruppo Banco Desio opera svolgendo la tradizionale attivit\u00e0 di intermediazione creditizia, la gestione del risparmio, l\u2019offerta di pr<span class=\"_ _2\"></span>odotti di bancassicurazione vita e danni.<span class=\"_ _567\"> </span>In coerenza con il sistema di r<span class=\"_ _2\"></span>eporting interno con cui il management monitora l\u2019andamento dei risultati e assume le decisioni operative in merito alle risorse da allocare, l\u2019informativa di settore tiene conto della struttura organizzativa e dir<span class=\"_ _2\"></span>ezionale di seguito descritta.<span class=\"_ _567\"> </span>Il settore \u201cbancario\u201d compr<span class=\"_ _2\"></span>ende la banca rete del Gruppo, ovvero la Capogruppo Banco di Desio e della Brianza S.p.A., la Societ\u00e0 veicolo \u201cDesio OBG S.r<span class=\"_ _3\"></span>.l.\u201d, costituita appositamente per il programma di emissione di obbligazioni bancarie garantite.<span class=\"_ _567\"> </span>Il settore \u201cparabancario\u201d compr<span class=\"_ _2\"></span>ende alla data di riferimento la controllata Fides S.p.A., intermediaria finanziaria iscritta all\u2019albo di cui al<span class=\"_ _b\"></span>l\u2019art. 106 TUB, e la controllata Dynamica Retail Agenzia <span class=\"_ _b\"></span>in <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _b\"></span>finanziaria <span class=\"_ _8\"></span>S.r<span class=\"_ _3\"></span>.l.; <span class=\"_ _8\"></span>nel <span class=\"_ _b\"></span>periodo <span class=\"_ _8\"></span>di <span class=\"_ _b\"></span>confronto <span class=\"_ _8\"></span>includeva <span class=\"_ _b\"></span>anche <span class=\"_ _8\"></span>la <span class=\"_ _b\"></span>ex <span class=\"_ _8\"></span>contr<span class=\"_ _2\"></span>ollata Dynamica Retail S.p.A. oggi incorporata in Fides S.p.A., a seguito di fusione per incorporazione avvenuta nel corso del 2025, come meglio esplicitato nel precedente paragrafo 4. Eventi societari di rilievo.<span class=\"_ _567\"> </span>Nella <span class=\"_ _2\"></span>colonna <span class=\"_ _2\"></span>\u201crettifiche <span class=\"_ _a\"></span>di <span class=\"_ _2\"></span>consolidato\u201d <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>incluse <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>scritture <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>consolidamento <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>elisioni infragruppo.<span class=\"_ _567\"> </span>Si evidenzia, inoltre, che i saldi esposti nella tabella r<span class=\"_ _2\"></span>elativa al periodo di confronto sono stati riesposti a seguito del completamento, nell\u2019esercizio di riferimento, della Pur<span class=\"_ _2\"></span>chase Price Allocation <span class=\"_ _7d\"></span>(PP<span class=\"_ _2\"></span>A) <span class=\"_ _7d\"></span>connessa <span class=\"_ _3\"></span>all\u2019acquisizione <span class=\"_ _3\"></span>del <span class=\"_ _7d\"></span>ramo <span class=\"_ _3\"></span>sportelli <span class=\"_ _3\"></span>di <span class=\"_ _7d\"></span>Banca <span class=\"_ _3\"></span>Popolare <span class=\"_ _7d\"></span>Puglia <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>Basilicata realizzata il 7 dicembr<span class=\"_ _2\"></span>e 2024 (per maggiori dettagli si rimanda al paragrafo \u201cComparabilit\u00e0 degli schemi di bilancio\u201d nella Parte Generale delle Politiche contabili della presente Relazione finanziaria).<span class=\"_ _567\"> </span><table class=\"s w817 h266\" id=\"_dc23ce78-3eb8-4a1d-8a05-5d724502b04a\"><tr><td class=\"c n x304 y46e7 w818 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Dati economici<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a1b y46e7 w819 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Bancario<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a1c y46e7 w81a h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Parabancario<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a1d y46e7 w81b h1b2\"><div class=\"t m0 x2a1 h27 y3db0 ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche di consolidato<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a1e y46e7 w81c h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _a\"></span>otale 31.12.2025<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c x304 y46ea w81d h267\"><div class=\"t m0 x2a1 h2c y46e8 ff10 fs16 fc0 sc0 ls0 ws0\">Margine della gestione finanziaria e assicurativa</div><div class=\"t m0 x2a1f h2d y46e9 ff9 fs19 fc0 sc0 ls0 ws0\">(1)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a20 y46eb w189 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">615.571<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a21 y46eb wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">44.018<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a22 y46eb wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(17.962)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a23 y46eb wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">641.627<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c x304 y46ed w81e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Costi di struttura</div><div class=\"t m0 x2a24 h2d y46ec ff9 fs19 fc0 sc0 ls0 ws0\">(2)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a25 y46ed w198 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(383.235)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a26 y46ed wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(23.273)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a27 y46ed w181 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">561<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a28 y46ed w1a5 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(405.947)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c x304 y46ee w81f h267\"><div class=\"t m0 x2a1 h2c y46e8 ff10 fs16 fc0 sc0 ls0 ws0\">Accantonamenti e rettifiche</div><div class=\"t m0 x2a29 h2d y46e9 ff9 fs19 fc0 sc0 ls0 ws0\">(3)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a2a y46ef w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(35.129)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a2b y46ef wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(9.455)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a2c y46ef wd3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws173\">2.317<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a2d y46ef wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(42.267)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y46f0 w820 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Utili (Perdite) sulle partecipazioni valutate al P<span class=\"_ _4\"></span>.N.<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a2e y46f0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a2f y46f0 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a30 y46f0 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">569<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a31 y46f0 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">569<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y46f1 w821 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Utili (Perdite) da cessione di investimenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a32 y46f1 w1e2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">38<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a33 y46f1 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a34 y46f1 w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a35 y46f1 w16c h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">38<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y46f2 w822 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Utile (Perdita) della operativit\u00e0 corr<span class=\"_ _2\"></span>ente al lordo delle imposte<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a36 y46f2 w627 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">197.245<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a37 y46f2 w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">11.290<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a38 y46f2 w18e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(14.515)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a39 y46f2 w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">194.020<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y46f3 w823 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Dati patrimoniali<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a3a y46f3 w819 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Bancario<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a3b y46f3 w81a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Parabancario<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a3c y46f3 w81b h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche di consolidato<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a3d y46f3 w2fe h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale 31.12.2025<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y46f4 w2ec h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a3e y46f4 w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.908.459<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a3f y46f4 wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">52.770<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a40 y46f4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a41 y46f4 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.961.229<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c x304 y46f6 w824 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Crediti verso banche</div><div class=\"t m0 x2a42 h2d y46f5 ff9 fs19 fc0 sc0 ls0 ws0\">(4)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a43 y4061 w189 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">342.928<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a44 y4061 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">42.911<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a45 y4061 wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(16.704)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a46 y4061 w189 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">369.135<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c x304 y422c w825 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Crediti verso clientela</div><div class=\"t m0 x2a47 h2d y46ec ff9 fs19 fc0 sc0 ls0 ws0\">(4)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a48 y422c wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12.070.983<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a49 y422c we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.652.975<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a4a y422c w198 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(981.959)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a4b y422c w826 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12.741.999<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y422d w827 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Debiti verso banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a4c y422d w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">294.378<span class=\"_ _567\"> </span></div></td><td class=\"c n x487 y422d we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.462.385<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a4d y422d w198 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(961.573)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a4e y422d w189 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">795.190<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y422e wde h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Debiti verso clientela<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a4f y422e wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">13.327.581<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a50 y422e wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">211.937<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a51 y422e wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(22.897)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a52 y422e w826 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">13.516.621<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y420d w828 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Titoli in circolazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a53 y420d w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.264.642<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a54 y420d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a55 y420d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a56 y420d we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">3.264.642<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w829 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Raccolta indiretta, amministrata e gestita<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a57 y3de2 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">22.572.063<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x2a58 y3de2 wa6 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">23.572.063<span class=\"_ _567\"> </span></div></td></tr></table>(1)<span class=\"_ _567\"> </span>Inclusi altri oneri/proventi di gestione<span class=\"_ _567\"> </span>(2)<span class=\"_ _567\"> </span>Spese amministrative, r<span class=\"_ _2\"></span>ettifiche nette su attivit\u00e0 materiali ed <span class=\"_ _2\"></span>immateriali<span class=\"_ _567\"> </span>(3)<span class=\"_ _567\"> </span>Rettifiche nette per deterioramento <span class=\"_ _2\"></span>di crediti ed attivit\u00e0 <span class=\"_ _2\"></span>finanziarie, accantonamenti ai fondi per rischi ed <span class=\"_ _2\"></span>oneri, avviamento<span class=\"_ _567\"> </span>(4)<span class=\"_ _567\"> </span>Al netto dei titoli <span class=\"_ _2\"></span>di debito Held to collect (HTC) <span class=\"_ _2\"></span>rilevati al costo ammortizzato ed esposti <span class=\"_ _2\"></span>tra le Attivit\u00e0 finanziarie<span class=\"_ _567\"> </span><table class=\"s w82a h268\" id=\"_ef0d46f6-fba0-4d10-a647-be58e595fb94\"><tr><td class=\"c n x304 y46f7 w818 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Dati economici<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a1b y46f7 w819 h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Bancario<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a1c y46f7 w81a h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">Parabancario<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a1d y46f7 w81b h1b2\"><div class=\"t m0 x2a1 h27 y3db0 ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche di consolidato<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a1e y46f7 w2fe h19b\"><div class=\"t m0 x2a1 h27 y3db0 ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otale 31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x5e9 h27 y46f8 ff6 fs16 fc0 sc0 ls0 ws0\">Riesposto<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c x304 y46f9 w81d h267\"><div class=\"t m0 x2a1 h2c y46e8 ff10 fs16 fc0 sc0 ls0 ws0\">Margine della gestione finanziaria e assicurativa</div><div class=\"t m0 x2a1f h2d y46e9 ff9 fs19 fc0 sc0 ls0 ws0\">(1)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a20 y46fa w189 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">619.180<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a21 y46fa wcb h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">35.424<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a22 y46fa wa8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(12.930)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a59 y46fa w189 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">645.352<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c x304 y46fb w81e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Costi di struttura</div><div class=\"t m0 x2a24 h2d y46ec ff9 fs19 fc0 sc0 ls0 ws0\">(2)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a25 y46fb w198 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(391.975)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a26 y46fb wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(17.088)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a5a y46fb wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">406<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a5b y46fb w198 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(408.657)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c x304 y46fc w81f h267\"><div class=\"t m0 x2a1 h2c y46e8 ff10 fs16 fc0 sc0 ls0 ws0\">Accantonamenti e rettifiche</div><div class=\"t m0 x2a29 h2d y46e9 ff9 fs19 fc0 sc0 ls0 ws0\">(3)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a2a y46fd w17f h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(45.636)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a2b y46fd wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(2.318)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a5c y46fd w185 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.477<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a5d y46fd wb0 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(48.822)<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y46fe w820 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Utili (Perdite) sulle partecipazioni valutate al P<span class=\"_ _4\"></span>.N.<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a2e y46fe w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a2f y46fe w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a30 y46fe wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">501<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a5e y46fe wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">501<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y46ff w821 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Utili (Perdite) da cessione di investimenti<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a5f y46ff w178 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x11fb y46ff w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a60 y46ff w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a61 y46ff w247 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y405c w822 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Utile (Perdita) della operativit\u00e0 corr<span class=\"_ _2\"></span>ente al lordo delle imposte<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a62 y405c w627 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">181.569<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a63 y405c w250 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">16.018<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a64 y405c w18e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">(10.576)<span class=\"_ _567\"> </span></div></td><td class=\"c n x172a y405c w166 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">188.374<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y4700 w823 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Dati patrimoniali<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a65 y4700 w819 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Bancario<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a66 y4700 w81a h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Parabancario<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a67 y4700 w82b h1b2\"><div class=\"t m0 x2a1 h27 y3ddf ffb fs16 fc0 sc0 ls0 ws0\">Rettifiche di consolidato<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a68 y4700 w82c h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">T<span class=\"_ _a\"></span>otale 31.12.2024<span class=\"_ _567\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x5e9 h27 y4701 ff6 fs16 fc0 sc0 ls0 ws0\">Riesposto<span class=\"_ _567\"> </span></td></tr><tr><td class=\"c n x304 y46f4 w2ec h19e\"><div class=\"t m0 x2a1 h28 y3db4 ff10 fs16 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziarie<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a69 y46f4 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.224.734<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a6a y46f4 wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">64.762<span class=\"_ _567\"> </span></div></td><td class=\"c n x75f y46f4 w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x5ed y46f4 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">4.289.496<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c x304 y4702 w824 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Crediti verso banche</div><div class=\"t m0 x2a42 h2d y46f5 ff9 fs19 fc0 sc0 ls0 ws0\">(4)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a20 y4061 w189 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">330.952<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a6b y4061 wc8 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">22.751<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a6c y4061 wce h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(13)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a6d y4061 w189 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">353.690<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c x304 y4574 w825 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Crediti verso clientela</div><div class=\"t m0 x2a47 h2d y46ec ff9 fs19 fc0 sc0 ls0 ws0\">(4)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a48 y4574 wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">11.475.028<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a6e y4574 we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.438.604<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a6f y4574 w1a5 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(877.103)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a70 y4574 wb6 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12.036.529<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y420b w827 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Debiti verso banche<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a71 y420b w189 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">483.251<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a72 y420b we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.184.929<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a73 y420b w1a5 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(869.507)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a74 y420b wb3 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">1.950.065<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y420c wde h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Debiti verso clientela<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a75 y420c w40e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">13.020.253<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a76 y420c w189 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">270.071<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a77 y420c wad h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">(9.667)<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a78 y420c w82d h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">12.336.104<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y420d w828 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">Titoli in circolazione<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a79 y420d w17e h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.584.873<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a7a y420d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a7b y420d w100 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">-<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a7c y420d we2 h19c\"><div class=\"t m0 x2a1 h28 y3db4 ff9 fs16 fc0 sc0 ls0 ws0\">2.509.819<span class=\"_ _567\"> </span></div></td></tr><tr><td class=\"c n x304 y3de2 w829 h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">Raccolta indiretta, amministrata e gestita<span class=\"_ _567\"> </span></div></td><td class=\"c n x2a7d y3de2 w27d h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">22.534.481<span class=\"_ _567\"> </span></div></td><td></td><td></td><td class=\"c n x2a7e y3de2 w27e h1a2\"><div class=\"t m0 x2a1 h27 y3ddf ff6 fs16 fc0 sc0 ls0 ws0\">20.075.615<span class=\"_ _567\"> </span></div></td></tr></table>(1)<span class=\"_ _567\"> </span>Inclusi altri oneri/proventi di gestione<span class=\"_ _567\"> </span>(2)<span class=\"_ _567\"> </span>Spese amministrative, r<span class=\"_ _2\"></span>ettifiche nette su attivit\u00e0 materiali ed <span class=\"_ _2\"></span>immateriali<span class=\"_ _567\"> </span>(3)<span class=\"_ _567\"> </span>Rettifiche nette per deterioramento <span class=\"_ _2\"></span>di crediti ed attivit\u00e0 <span class=\"_ _2\"></span>finanziarie, accantonamenti ai fondi per rischi ed <span class=\"_ _2\"></span>oneri, avviamento<span class=\"_ _567\"> </span>(4)<span class=\"_ _567\"> </span>Al netto dei titoli <span class=\"_ _2\"></span>di debito Held to collect (HTC) <span class=\"_ _2\"></span>rilevati al costo ammortizzato ed esposti <span class=\"_ _2\"></span>tra le Attivit\u00e0 finanziarie",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-689": {
   "value": "Oltre alla tradizionale attivit\u00e0 di intermediazione creditizia, 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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-637": {
   "value": "Italia",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-9": {
   "value": "Italia",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  }
 }
}